Final 2020 Adopted BudgetThis page intentionally left blank.
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BUDGET AUTHORITY
The Adopted Budget for the City of Fridley, Minnesota (City, Fridley) for the Fiscal Year beginning
January 1, 2020 and ending December 31, 2020.
Pursuant to Section 7.04 and 7.05, and other applicable chapters or sections of the City Charter, this document and its associated volumes and appendices shall be considered the estimates as prepared by the City Manager and the complete financial plan for the City for the ensuing fiscal year. This document contains the sums to be raised and from what sources, and the sums to be spent and for what purposes. For the purposes of compliance, these documents, assembled in three volumes, shall be the Adopted 2020 Budget.
With the support of the City Manager and other staff, the City Council formally adopted this budget on December 23, 2019. The City Council and other applicable officials involved in the development of this budget are listed below.
4 Year Terms Expiring December
Scott J. Lund 2020
David Ostwald 2020
Thomas Tillberry 2022 Stephen Eggert 2022 Ann R. Bolkcom 2022
Walter T. Wysopal Andrew M. BiggerstaffCity of Coon Rapids Daniel J. Tienter
Elected Officials
Mayor
Councilmember At–Large
Councilmember, Ward No. 1 Councilmember, Ward No. 2 Councilmember, Ward No. 3
Appointed Officials
City Manager City Attorney, Civil Affairs
City Attorney, Criminal Affairs
City Clerk
Department Directors
Director of Community Development Scott J. Hickok Director of Community Services and Employee Resources Deborah K. Dahl Director of Finance and City Treasurer Daniel J. Tienter Director of Public Safety and Chief of Police Brian T. Weierke Director of Public Works and City Engineer James P. Kosluchar
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TABLE OF CONTENTS
BUDGET AUTHORITY_______________________________________________________________________________ 2
Elected Officials__________________________________________________________________________________ 2
Appointed Officials ______________________________________________________________________________ 2
Department Directors ___________________________________________________________________________ 2
TABLE OF CONTENTS ______________________________________________________________________________ 3
BUDGET ORGANIZATION __________________________________________________________________________ 6
Adopted Budget Structure ______________________________________________________________________ 6
GUIDING PRINCIPLES ______________________________________________________________________________ 7
Vision Statement ________________________________________________________________________________ 7
Organizational Values ___________________________________________________________________________ 7
Focus of Fridley __________________________________________________________________________________ 7
BUDGET OVERVIEW AND SUMMARY ______________________________________________________________ 9
Brief History of the City of Fridley _____________________________________________________________ 10
Land Use and Development History ___________________________________________________________ 10
Demographic and Economic Trends __________________________________________________________ 11
Organizational Governance and Structure ____________________________________________________ 14
Financial Policies and Procedures _____________________________________________________________ 19
Budget Goals and Objectives __________________________________________________________________ 21
Budget Challenges and Issues _________________________________________________________________ 22
Budget Assumptions and Considerations _____________________________________________________ 25
Property Tax ___________________________________________________________________________________ 26
Debt Service ___________________________________________________________________________________ 28
Budget–at–a–Glance ___________________________________________________________________________ 30
GENERAL FUND __________________________________________________________________________________ 34
General Fund Summary _______________________________________________________________________ 35
Department: Legislative _______________________________________________________________________ 38
Department: General Management Summary ________________________________________________ 39
Division: City Management (City Manager’s Office) (1210) _____________________________ 41
Division: Legal (City Attorney’s Office) (1240) ___________________________________________ 42
Division: Non–Departmental (1410) _____________________________________________________ 43
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Division: Emergency Reserves (1420) ____________________________________________________ 44
Department: Finance Summary _______________________________________________________________ 45
Division: Accounting (1310) _____________________________________________________________ 48
Division: Assessing (City Assessor’s Office) (1320) ______________________________________ 49
Division: Information Technology (1330) ________________________________________________ 50
Division: Elections (1360) ________________________________________________________________ 51
Division: City Clerk/Records Management (City Clerk’s Office) (1380) __________________ 52
Department: Public Safety Summary _________________________________________________________ 53
Division: Police (2110) ___________________________________________________________________ 56
Division: Emergency Management (2150) _______________________________________________ 57
Division: Fire (2190) _____________________________________________________________________ 58
Department: Public Works Summary _________________________________________________________ 59
Division: Facilities Management (3110) _________________________________________________ 63
Division: Engineering (3140) _____________________________________________________________ 64
Division: Forestry (3150) _________________________________________________________________ 65
Division: Park Maintenance (3160) ______________________________________________________ 66
Division: Street Lighting (3170) __________________________________________________________ 67
Division: Street Maintenance (3180) _____________________________________________________ 68
Division: Fleet Services (3190) ___________________________________________________________ 69
Department: Community Services and Employee Relations __________________________________ 70
Division: Parks and Recreation (4100) ___________________________________________________ 73
Division: Employee Resources (4160) ___________________________________________________ 74
Division: Marketing and Communications ______________________________________________ 75
Department: Community Development ______________________________________________________ 76
Division: Building Inspections (5110) ____________________________________________________ 79
Division: Planning (5120) ________________________________________________________________ 80
Division: Rental Inspections (5140) ______________________________________________________ 81
SPECIAL REVENUE FUNDS _______________________________________________________________________ 82
Summary ______________________________________________________________________________________ 83
Fund: Cable Television (225) __________________________________________________________________ 84
Fund: Solid Waste Abatement (237) __________________________________________________________ 85
Fund: Police Activity (260) ____________________________________________________________________ 86
Fund: Springbrook Nature (270) ______________________________________________________________ 87
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CAPITAL PROJECT FUNDS _______________________________________________________________________ 88
ENTERPRISE FUNDS ______________________________________________________________________________ 89
Summary ______________________________________________________________________________________ 90
Fund: Water Utility Fund ______________________________________________________________________ 91
Fund: Sanitary Sewer Utility Fund _____________________________________________________________ 94
Fund: Storm Water Utility Fund _______________________________________________________________ 97
Fund: Municipal Liquor ______________________________________________________________________ 100
VOLUME NO. 2: BUDGET DETAIL AND FINANCIAL REPORTS _________________________________ 104
APPENDIX ______________________________________________________________________________________ 178
GLOSSARY _____________________________________________________________________________________ 180
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BUDGET ORGANIZATION
Adopted Budget Structure
The Adopted 2020 Budget for the City contains the following volumes and supplemental budget documents and/or appendices.
Figure No.1: Budget Structure and Volumes
Volume No. Title Description
I Budget Overview and Summary A summary of the overall budget containing a brief history of the organization, demographic and economic trends, organizational structure, budget summaries, major budget assumptions and factors, and analysis and discussion of budget decisions along with a review of fund balances and debt service. The summary also includes discussion of common budget terms and information about any underlying assumption as appendices, if needed.
II Budget Detail and Financial Reports A detailed review of all budgeted revenues and expenditures, including personnel, materials and supplies. The volume represents the adopted budget for the purposes of budget authority and compliance.
III Capital Investment
Program (CIP)
A summary and detailed review of the various capital
budgets and funds of the City including individual projects analysis, debt service and other considerations. The volume
represents the adopted budget for the purposes of budget
authority and compliance for all capital project funds.
The City compiles the 2020–2024 CIP as a separate
document.
Other Financial Management Policies Each volume and/or section of this budget are adopted in compliance with the various financial management polices as adopted by the City Council. For more information on these polices, please contact the Finance Department.
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GUIDING PRINCIPLES
In order to guide and inform the development of the annual budget, the City Council and City
Manager rely on a series of guiding principles and documents, principally the Vision Statement,
Organizational Values and the strategic plan, known as Focus on Fridley.
Vision Statement
In 2015, the City Council adopted the following Vision Statement to generally guide the operations, programs and projects of the City. The City Council reaffirmed this Vision Statement in 2019.
We believe Fridley will be a safe, vibrant, friendly and stable home for families and businesses.
Organizational Values
The City Council also established three primary organizational values to guide the behaviors and culture of the organization. In all things, the City shall be: Friendly, Responsive and Driven.
Focus of Fridley
In 2019, the City Council, through two strategic planning workshops, met to discuss their ideas and thoughts for the City over the next two years. Using these discussions, the City Council
eventually compiled a strategic plan, known as Focus on Fridley. Along with several specific
projects, the City Council identified five strategic goals or “focus areas” to guide other City
initiatives and programs. In no particular order, these Focus Areas are:
• Community Identity and Relationship Building;
• Public Safety and Environmental Stewardship;
• Vibrant Neighborhoods and Places;
• Financial Stability and Commercial Prosperity; and
• Organizational Excellence.
These Focus Areas provide guidance throughout the development of the Adopted 2020 Budget and serve as direction for daily activities and expenditures of the organization. Based on previous practices, the City Council will likely conduct another strategic planning exercise in 2022, which will have a similar impact on the budget development process.
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Volume No. 1
Budget Overview and Summary
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BUDGET OVERVIEW AND SUMMARY
This section of the Adopted 2020 Budget provides information regarding the following budget areas or topics:
• Brief history;
• Land use information;
• Demographic and economic trends;
• Organizational governance and structure;
• Financial policies and procedures;
• Budget goals and objectives;
• Budget challenges and issues;
• Budget assumptions and considerations; and
• Budget summaries.
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Brief History of the City of Fridley
As with most urban areas, the City may trace its initial settlement to its
proximity to the Mississippi River and its tributaries, principally Rice Creek. In
fact, the original name for the community was Manomin, a variant on an
Ojibwe word meaning “wild rice” or “wild river.” In the early years, traders used
the Mississippi River to bring their goods to market. The fur trading route
along the Mississippi River became known as the Red River Ox Cart Trail, which
would later become a military road between Point Douglas and Fort Ripley.
The area that would become Fridley was a key ferry crossing of the Mississippi
River established in 1854. In 1879, the area or township was renamed for one of its early settlers and land holders, Abram Fridley. The military road, now known as East River Road, developed into a center of commerce, particularly at the confluence of Rice Creek and the Mississippi River. In 1949, Fridley Township incorporated as a village, which the community now celebrates during its annual “49ers Days” festival. In 1957, the Village of Fridley officially incorporated as a “home rule” municipality became the fourteenth largest community in the State of Minnesota (State) by 1965, due in–part to rapid post–World War II expansion. In that same year, the City experienced two natural disasters – a significant flood of the Mississippi River and a series of tornadoes on May 6, 1965, which destroyed about one out of every four homes. Despite these events, the community rebuilt and continues to expand to this day.
Land Use and Development History
Apart from the access to water transportation, the City also enjoyed access to modern conveyances, most notably the St. Paul and Pacific Railroads – the forerunners of the Burlington Northern Santa Fe (BNSF) Railway Company. Additionally, the City maintained
access to Minneapolis via two streetcar lines, which allowed people to commute to and from their places of employment. With the development of the interstate highway system, and the conversion of State Highway 100 into Interstate 694, the City enjoyed access to another significant transportation route. As such, other State, Anoka County (Anoka) and local routes developed around Interstate 694, including East River Road, State Trunk Highways 47 (University Avenue) and 65 (Central Avenue).
Figure No. 1: Fridley Map
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These roadways, combined with a major railway access and many public transportation options, make the City a transportation hub attracting considerable commercial and industrial development. The physical divisions created by these features create other development, infrastructure and planning challenges, which the City still addresses to this day and may be reflected in this budget. At present, the City covers a jurisdiction of approximately 11 square miles. Given the size of the community, and its status as a first–ring suburb, the Metropolitan Council, a regional planning agency, considers the City to be completely developed.
Demographic and Economic Trends
Following the expansion of transportation infrastructure, and the momentum built from the war–time economy, the City quickly converted from principally agricultural activities and uses to industrials ones. With the location of these significant centers of employment, the City attracted thousands of new residents and rapidly changed into a full–service, fully–developed community. Since 1970, its population has been at or near approximately 28,000 residents. Based on 2017 estimates, the City remains home to about 27,792 people. However, with a planned increase in density, the City projects the population to increase by about 17% to 32,500 by 2040.
693 1,392 3,798
15,182
29,233 30,228
28,335
27,449
27,208
29,300
31,600
32,500
0
5,000
10,000
15,000
20,000
25,000
30,000
35,000
1930 1940 1950 1960 1970 1980 1990 2000 2010 2020 2030 2040
Figure No. 2: Historic and Projected Population
Population
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Age. Along with this projected increase, the City anticipates the age of the population to
decrease on average in the immediate future. As of December 31, 2017, about 25% of the population remains below the age 19, while about 21% is above the age 60. As such, the average age of the population remains below the average for the State. Figure No. 2 outlines the age ranges of the community.
Race. While the population of the City continues to decrease in average age, it also
continues to become more ethnically and racially diverse. In fact, as of the 2000 Census, nearly 89% of the population identified as white or Caucasian, compared to about 68% in 2017. In that same time period, the fastest growing racial group was those identifying as Black or African American increasing from 3.4% of the population in 2000 to just over 16% in 2017. The City anticipates these trends to continue for the foreseeable future. Figure No. 3 provides a breakdown of the total population by race.
Income. Generally, the City hosts a disproportionate number of commercial and manufacturing industries and their associated jobs.
As a result, the City maintained a median household income of about $56,583 in 2017, which remains below the median household income for both the County and State. The City also realizes a poverty rate of approximately 11%, which compared negatively to the County (7%), but positively with the national trend (15%).
Figure No. 2: Total Population by Age Group
Age Range 2010 2017
Under 5 years 5.8% 6.3%
5 to 9 years 6.3% 6.1%
10 to 14 years 7.2% 5.7%
15 to 19 years 7.4% 6.4%
20 to 24 years 7.1% 7.1%
25 to 29 years 6.1% 8.5%
30 to 34 years 4.9% 7.7%
35 to 39 years 8.2% 6.8%
40 to 44 years 7.5% 5.2%
45 to 49 years 7.9% 5.4%
50 to 54 years 6.8% 6.9%
55 to 59 years 5.5% 7.2%
60 to 64 years 5.3% 6.0%
65 to 69 years 4.7% 4.5%
70 to 74 years 3.4% 3.8%
75 to 79 years 2.4% 3.0%
80 to 84 years 2.2% 1.8%
85 years and over 1.2% 1.6%
Total Population 27,208 27,792
Figure No. 3: Total Population by Race
Race 2000 2010 2017
White 88.7% 72.2% 67.9%
Black or African American 3.4% 11.1% 16.1%
American Indian or Alaska Native 0,8% 1.2% 1.0%
Asian 3.0% 4.9% 6.8%
Some Other Race 1.2% 0.3% 4.8%
Two or More Races 2.9% 3.6% 3.4%
Total Population 27,449 27,208 27,792
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Despite being one of the geographically smaller communities in the area, the City hosts the greatest number of employees in the County and anticipates this trend to continue for the foreseeable future. In fact, the Metropolitan Council projects an increase in the number of employees and households like that mentioned above for population. Figure No. 4 below details these long–term projections.
These and other factors inform the development, review and adoption of the annual budget. Additionally, the City maintains a series
of community indicators and performance measurements, which capture and measure the happenings of City operations and
community trends.
0
5,000
10,000
15,000
20,000
25,000
30,000
2010 2020 2030 2040
Figure No. 4: Households and Employment, Projections
Households Employment
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Organizational Governance and Structure
Generally, the budget and/or policy development process involves the City Council, City Manager and the respective Advisory
Commission, if applicable. The City Charter and Fridley City Code (City Code) outlines the expectations and responsibilities for each
party. Along with these actors, the budget and policy development process also include the advice and insight of City staff and various
external stakeholders, such as local civic organizations and interested government agencies (i.e., County, State).
City Charter. Pursuant to Article XII of the Minnesota Constitution and Minnesota Statute § 410, the City operates as a charter or
“home rule” municipality and may exercise any powers and authorities established by the City Charter, assuming the same do not conflict with State or Federal law. As such, the City Charter defines the structure of the City, and the framework under which it operates. The City Charter addresses the structure of the City Council; the powers and duties of the City Manager; development of the budget; the authority to establish taxes and fees; and the operation of public utilities, among other areas. Consistent with the abovementioned constitutional provisions and State law, the City Council also receives advice and guidance pertaining to the City Charter from a Charter Commission. The Charter Commission regularly reviews the City Charter and makes recommendations for amendments as may be required from time–to–time. The Charter Commission consistsf of 15 members and
meets at least once a year.
City Council. The City Charter creates a City Council–City Manager form of local government. Pursuant to City Charter § 2.01.2, “All
discretionary powers of the City, both legislative and executive, shall vest in and be exercised by the City Council. It shall have complete control over the City administration but shall exercise this control exclusively through the City Manager and shall not itself attempt to perform any administrative duties.” It also establishes the City Council as a five–member, non–partisan body, including a Mayor and four Councilmembers. The Mayor serves as the presiding officer of the City Council, may vote as a full member of the body and does not enjoy any veto powers. Figure No. 5 summarizes the elected officials of the City and their respective offices and terms.
Figure No. 5: Mayor and City Council
Position Name Start of Term End of Term
Mayor Scott Lund January 1, 2017 December 31, 2020
Councilmember, At–Large David Ostwald September 24, 2019 November 4, 2020
Councilmember, Ward No. 1 Thomas Tillberry January 1, 2019 December 31, 2022
Councilmember, Ward No. 2 Stephen Eggert January 1, 2019 December 31, 2022
Councilmember, Ward No. 3 Ann Bolkcom January 1, 2019 December 31, 2022
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Consistent with the City Charter, the Mayor and the Councilmember–at–Large shall be elected in the same interval as the President of the United States of America to a term of four years. The other three Councilmembers shall be elected in the same interval as Governor of the State of Minnesota. The City Charter also controls for vacancies in the City Council and other circumstances.
City Manager. Pursuant to City Charter § 6.01, the City Manager serves at the Chief Administrative Officer of the City, shall be appointed
by a simple majority of the City Council for an indefinite period in an at–will capacity. The City Manager need not be a resident of the City but must be a citizen of the United States of America. The City Manager also serves as the Executive Director of the HRA. In 2013, the City Council appointed Walter T. Wysopal as City Manager. The City Charter, in a variety of chapters and sections, outlines various responsibilities and powers of the City Manager, including, but not limited to:
• To ensure the enforcement of all applicable laws, ordinances and resolutions of the City and City Council;
• To appoint and remove any and all City employees;
• To exercise control over all City affairs through the various departments and divisions of the City;
• To prepare the annual budget and supervise all contracts and purchases of the City;
• To keeps the City Council advised of the financial condition of the City; and
• To recommend for adoption any such actions or measures for the welfare of the City and its residents, including the City budget. Additionally, the City Manager may designate any other staff member to serve as City Manager in their absence, provided the City Manager notifies the City Council of the same in writing.
Advisory Commissions. In addition to the advice and insight of the City Manager and other staff, the City Council also relies upon
several standing, advisory commissions and/or committees as it may establish by ordinance or other action. As of January 1, 2020, the City Council currently maintains the Advisory Commissions as outlined in Figure No. 6, which may be found on the next page. Each of the commissions meet at least monthly and their members serve without compensation, except for the reimbursement of eligible expenditures.
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Figure No. 6: Advisory Commissions
Commission Description
Planning Commission Seven Members Three–Year Term
The Planning Commission is responsible for continuous community planning and development of comprehensive goals and policies, including but not limited to: land use, housing, public services, human services, and other related community activities. It also makes recommendations on amendments to the zoning ordinance, special use permits, and subdivision requests.
Environmental Quality and Energy Commission Seven Members Three–Year Term
The Environmental Quality and Energy Commission (EQEC) advises the City Council on a broad range of environmental policies and programs and the management of environmental resources. It provides the City Council with accurate information to assist in making and implementing sound environmental policy in such areas as solid waste abatement programming, environmental education, waste reduction and water resource management.
Parks and Recreation Commission Five Members Three–Year Term
The Parks and Recreation Commission provides for the comprehensive development of park facilities and recreational activities for the well–being of the City residents. It recommends actions to enhance the park and recreation opportunities in Fridley and provides direction for related City goals and policies.
Housing and Redevelopment Authority Five Members Five–Year Term
The HRA implements housing rehabilitation programs and redevelopment projects that create new housing opportunities to meet local housing needs. It also administers programs that are designed to enlarge the tax base, create jobs and create vital, attractive businesses in blighted or underdeveloped areas of the City.
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Due to its activities and significant financial resources, the City recognizes the Housing and Redevelopment Authority (HRA) as a component unit for accounting and budget purposes. As such, the HRA Board of Commissioners adopts a budget and property tax levy independent of the City budget, but subject to the authority of the City Council. Therefore, this budget document does not establish any budget authority, nor does it contain additional financial information, for the HRA or its associated activities and/or projects. However, it may from time–to–time address budget authority for cost–sharing arrangements between the City and the HRA.
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Organizational Structure. Per the direction of the City Manager, and as ratified by the City Council as of September 26, 2019, the City
maintains the organizational structure outlined in Figure No. 7. All public utility units and funds are under the purview of Public Works.
City Manager
Community Development
Building Inspections
Planning
Rental Inspection
CSER
Parks and Recreation
Employee Resources
Marketing and Communications
Finance
Accounting
Assessing
City Clerk's Office
Information Technology
Municipal Liquor
Public Safety
Police
Emergency Management
Fire
Public Works
Facilities Management
Engineering
Forestry
Parks Maintenance
Streets Maintenance
Fleet Services
City Attorney
Figure No. 7: Organizational Structure
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Financial Policies and Procedures
Along with determining the manner of presentation for the budget, the City Charter also establishes the protocol for the passage and
enforcement of the budget. Most notably, City Charter § 7.07 stipulates the process for amending a duly adopted annual budget,
specifically “the [City] Council shall not have power to increase the amounts therein fixed in the budget resolution, whether by the
insertion of new items or otherwise, beyond the estimated revenues, unless the actual receipts shall exceed such estimates, and in that
event, not beyond such actual receipts. The [City] Council may at any time, by resolution passed by a vote of at least four (4) members
of the Council, reduce the sums appropriated for any purpose by the budget resolution or authorize the transfer of sums from the
unexpended balances of the budget to other purposes.”
The City Charter also makes provisions for emergency appropriations, which may not exceed more than 10% of the total budget for those fund as identified by the City Manager. In additional to applicable City Charter, State and Federal regulations, the City maintains a series of ordinances, policies and procedures that guide and underpin the budget development process, including, but not limited to:
• Capital Investment Program Policy;
• Debt Management Policy;
• Fund Balance Policy;
• Investment Policy;
• Operating Budget Policy;
• Public Purpose Expenditure Policy;
• Public Utilities Revenue and Remittance Policy;
• Revenue Policy; and
• Self–Insurance Fund Policy.
Since these policies are nearly 100 pages longs, they are not included in this official budget document. For additional information
regarding these and other policies, please visit the City’s website or contact the Finance Department.
Budgeted Funds and Structure. Consistent with the City Charter § 7.04, the City Manager must prepare the annual budget estimates
for all funds as identified by the City Manager as requiring annual budget estimates. Figure No. 8 identifies those funds with budget estimates as prepared at the direction of the City Manager. It also identifies the internal structure of those funds.
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City Charter § 7.04 also stipulates the structure of the budget estimates and their presentation, including comparative figures for the current budget year and actual figures for the two preceding fiscal years by organizational unit. Additionally, the section requires the budget estimates to be expressed in their major subdivisions: salaries and wages; ordinary expenses (expenditures); and capital outlay. The budget estimates included in each of the volumes that comprise this budget document, are designed to fulfill this requirement.
City of Fridley
Governmental Funds
General Fund Capital Project Funds
BuildingCapital Projects
Street Capital Projects
Parks Capital Projects
IT Capital Projects
Capital Equipment Projects
Special Revenue Funds
Cable TV
Solid Waste Abate-ment
Police Activity
Spring-brook Nature Center
Proprietary Funds
Enterprise Funds
Water Utility
Sanitary Sewer Utility
Storm Water Utility
Municipal Liquor
Figure No. 8: Budgeted Fund Structure
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Basis of Accounting and Budgeting. Governmental funds are budgeted and accounted for using a current financial resources
measurement focus. With this measurement focus, only current assets and current liabilities generally are included on the balance sheet. Reported fund balance is considered a measure of “available spendable resources.” Governmental fund operating statements represent increases (i.e., revenues and other financing sources) and decreases (i.e., expenditures and other financing uses) in net current assets.
Proprietary funds are budgeted and accounted for on a flow of economic resources measurement focus. This means that all assets,
including fixed assets, and all liabilities, including long–term liabilities, associated with their activity are included on their balance sheets.
Their reported fund equity is segregated into contributed capital and retained earnings components. Proprietary fund type operating
statements present increases (i.e., revenues) and decreases (i.e., expenses) in net total assets. Proprietary funds are accounted for using the accrual basis of accounting. Revenues are recognized when earned, and expenses are recorded at the time the liabilities are incurred. Governmental and fiduciary funds are budgeted and accounted for using the modified accrual basis of accounting. Their revenues are recognized when susceptible to accrual (i.e., when they become measurable and available). “Measurable” means the amount of the transaction can be determined and “available” means collectible with the current period or soon enough thereafter to be used to pay liabilities of the current period. Major revenues that are susceptible to accrual include property taxes (excluding delinquent taxes received over 60 days after year–end), special assessments, intergovernmental revenues, charges for services, and interest on investments. Major revenues that are not susceptible to accrual include fees and miscellaneous revenues; such revenues are recorded only as received because they are not measurable until collected. Expenditures are generally recognized under the modified accrual basis of accounting when the related fund liability is incurred, except for principal and interest on general long–term debt, which is recognized when due.
Budget Goals and Objectives
Like other local governments, and consistent with the Guiding Principles outlined above, the City Council continues its effort to provide excellent public services at a fiscally responsible cost to the property tax and utility rate payers. Under these general goals and
objectives, the City Council relies upon a series of specific guidelines to inform the development of the annual budget:
• To stabilize ongoing revenues and expenditures, and eliminate unanticipated variances;
• To maintain structural balance and appropriate fund balance levels;
• To increase accountability and transparency throughout the budget process;
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• To make greater use of existing City resources; and
• To ensure a financially competitive organization while maintaining exceptional service levels. In addition to these activities, the City also strives to improve the financial awareness and literacy of both internal staff and external stakeholders. As such, the City conducts monthly internal meetings to review key financial data and changes in applicable fiscal policies. Additionally, the City conducts or plans to conduct several community events to improve the understanding of the public with respect to City services and to provide an important avenue for the public to express their critiques, ideas and thoughts regarding City
operations and projects. In fact, in 2019, the City Council conducted a series of workshops regarding the development of certain
transportation corridors and for a Park System Master Plan, both of which will have meaningful impact on current and future iterations
of the budget.
Budget Challenges and Issues
Along with the goals and objectives, the City also actively acknowledges and seeks to address various challenges and issues concerning the financial health of the organization. The City further acknowledges that some of these issues may be beyond its exclusive control. However, the City Council works diligently to limit the risk to the City and its stakeholders.
State Aids. The State provides the City with various financial aids to defray the costs of certain activities and programs, including, but
not limited to Local Government Aid (LGA), Municipal State Aid (MSA), Police State Aid and Fire State Aid. These various funding sources tend to fluctuate based on the financial health of the State and political will of elected State officials. In fact, in 2019, the State eliminated state aid related to the Public Employment Retirement Plan (PERA); leaving the City to fund the entire cost of a State mandated retirement contribution formula. As such, the City Council recently established the informal policy of limiting General Fund revenues to no more than 10% from state aids and similar sources. In the past several years, the City Council also reallocated more
than $500,000 of LGA from the operating budget to the capital project funds to prevent any hinderance to City operations in the event
of a reduction in these funding sources.
Economic Health. In addition to thoughtfully budgeting State aids and funding sources, the City also actively monitors the statuses
of the local, regional, national and international economies. The City remains home to several national and international corporations, including BAE Systems, PLC (a global defense and aerospace company) and Medtronic, Inc. (a leading, international medical equipment manufacturer). In fact, as of 2019, commercial and industrial uses account for almost 46% of the property tax base. As such, any downturn in the economy, particularly the manufacturing sector, will have an impact on the City.
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Demands for Service. As the population of the City continues to increase and become more racially diverse, the City will experience
new and greater demands for programs and services. For example, an increasing population will result in a need for more public safety personnel and equipment, and place greater stress on City infrastructure. Understanding these dynamics will be key for ensuring the appropriate use of City resources.
Organizational Competitiveness. Like any local government or private business, the City strives to maintain its competitiveness with
surrounding communities within a variety of areas, such as local amenities, quality of services, property tax rates and utility rates. The City regularly reviews the activities and costs–of–living in area municipalities to ensure a strong return on investment for residents and businesses. In addition to these efforts, the City Council and City Manager work diligently to make the City an excellent place to work with competitive pay and benefits to both attract and retain a talented workforce. As of 2020, the compensation plan for the City remains approximately 4% to 7% below the marketplace, depending upon position and pay grade.
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Budget Development Process. To ensure appropriate analysis and review for the City Council and staff, the City adheres to the
following budget development schedule.
April
•2020 Annual Town Hall Meeting
•2020 Outlook and Objectives Workshop with the City Council
May
•Review the 2018 Audit and Comprehensive Annual Financial Report with the City Council
•Prepare Proposed 2020 Budget estimates and targets, and release Proposed 2020 CIP request forms
June
•Preliminary 2020 CIP Workshop with the City Council
•Preliminary 2020 Utility Rates and Fees reviewed by the City Council
July •Internal meetings with individual department to review and refine CIP requests
Aug.
•Release 2020 Budget Instructions and Request Forms to Departments
•Internal meetings with the City Manager to further review individual budget and CIP requests
Sept.
•Proposed 2020 General Fund Budget and Property Tax Levy Workshp with the City Council
•Proposed 2020 Property Tax Levy adopted by the City Council
Oct.
•Internal meetings with the City Manager to further review individual budget and CIP requests
•Proposed 2020 Budget Workshop with City Council
Nov.•Proposed 2020 Utility Rates and Fees reviewed and adopted by the City Council
Dec.
•Truth-in-Taxation and Proposed Budget Public Hearing conducted by the City Council
•Proposed 2020 Budget, Property Tax Levy, 2020-2024 CIP and Revised 2019 Budget adopted by the City Council
Figure No. 9: 2020 Budget Development Process
Page 24
Budget Assumptions and Considerations
As part of the budget development process, the City makes a variety of assumptions regarding several factors or variables. Generally,
these assumptions and other considerations include estimates or projections about compensation adjustments, economic conditions,
inflationary pressures, insurance costs and non–property tax levy revenues, among other factors.
Per the direction of the City Council, the City relies upon a conservative budget model. As a rule, the City generally budgets for slightly
less than anticipated revenues and slightly more than anticipated expenditures. The model tends to eliminate unanticipated budget
variances and prevent budget “holes.” As such, the City makes limited modifications to external funding sources or revenues and alters
anticipated expenditures using a three–year rolling average with adjustments based on specific needs identified by the City Council
and/or City Manager. Figure No. 10 outlines a few of the assumptions used to form the annual budget.
Figure No. 10: Major Budget Assumptions, Selected
Category Adjustment Comments
Health, Dental and Similar Insurance Products 3.5% Per actual renewal quotes.
Investment Return 2.0% Based on benchmark established by the Investment Policy.
Materials and Supplies 2.0% Per the Consumer Price Index, Midwest Region – March, 2019.
Salaries and Wages 3.0% For all City staff; per collective bargaining agreements.
Utility Services 5.0% For all utility services.
Worker’s Compensation Insurance 2.0% Based on historical cost experience.
Along with these assumptions, the annual budget remains consistent with the previous actions of the City Council and/or City Manager.
Specifically, it relies upon guidance from the 2040 Comprehensive Plan, Active Transportation Plan, Americans with Disabilities Act
(ADA) Transition Plan, Pavement Management, and the University Avenue and Trunk Highway 65 Corridor Development Study. In
addition to these plans and studies, the City Council or City Manager may execute agreements and/or contracts that also inform budget
development, such as collective bargaining agreements, fringe benefit contracts, property leases and software maintenance
agreements.
The annual budget also supports the current complement of full–time equivalent (FTEs) employees. Based on these and other
assumptions, the City Council adopted a structurally and financially balanced operating budget. It is worth noting that other funds,
specifically capital project funds, may make use of fund balance to support their planned activities or projects.
Page 25
Property Tax
In Minnesota, property tax administration typically occurs at the county–level of government with assistance from the Minnesota
Department of Revenue. Although most counties provide property assessment services for their respective municipalities and
townships, the City provides a local or City Assessor to determine the market value of every property within Fridley. The City opted for
this model due to its considerable commercial/industrial property tax base.
Per Minnesota Statute § 275.065, all home rule and statutory cities must certify a Property Tax Levy to their respective county auditor
on or before five working days after December 20 in each year. For the City, the Property Tax Levy supports four separate budget areas:
1) General Fund; 2) Information Technology (IT) Capital Equipment Fund; 3) Springbrook Nature Center (SNC) Fund; and 4) various debt
service funds.
Process. Generally, the process for determining the tax against any property begins with determining its estimated market value or
the value of property as if it were sold in the open market under competitive circumstances. Per State law, the acceptable sales ratio of purchase price to assessed value must be 90% to 105%. Along with assessed or market value, each parcel receives a property class. These property classes correspond to Class Rates, which affect the amount of property tax assessable against each type of property. For example, the Class Rate for commercial/industrial
properties is 2.0%, whereas the class rate for residential homestead property is 1.0%. Applying the Class Rate to the estimated assessed
or market value determines the tax capacity of the individual parcel, and the aggregate of all property within the community may be
referred to as the Net Tax Capacity.
To calculate the property tax for a particular property, the City and/or county must determine the Property Tax Rate, or the Property
Tax Levy as determined by the City Council as a fixed amount of money, divided by the Net Tax Capacity. By multiplying the Property
Tax Rate by Class Rate by the estimated assessed or market value, the City and/or county determine the actual property tax payable by
a given parcel subject to this form of tax. Pursuant to Minnesota Statute § 272.02, certain uses such as places of worship or institutions
of public charity may be exempt from property taxes. Additionally, State law also permits certain valuation exclusions for property tax
purposes, most notably for residential homesteads.
Along with this form of property taxation, the State also allows for market value property tax referenda, a property tax against the assessed or market value of a property based on a rate established by State law or a local referendum. In Fridley, the City determines the property tax levy for the Springbrook Nature Center in this manner. Therefore, in order to determine the property taxes payable in
Page 26
any given year for a parcel, the City and/or county needs to perform both calculations based on net tax capacity and market value referenda. In addition to these property tax calculations, the City remains subject to the Fiscal Disparities Program, or a property tax base sharing program among the seven–county metropolitan area concerning commercial/industrial properties. The Fiscal Disparities Program is quite complex and beyond the scope of this budget document.
Analysis. After performing the various property tax
calculations, the City may determine its Net Tax Capacity and other pertinent property tax information. Figure No. 11 describes the Net Tax Capacity for Fridley. Unlike other municipalities, the property tax base for the City is disproportionately commercial/industrial. In Minnesota, the property tax base for the average municipality would be between 30% and 35%, making the City somewhat more sensitive to shifts in the regional, national and international economy. As a result of the recent economic expansion, the City experienced growth in its property tax base. In fact, between 2014 and 2019, the estimated market value for the City increased about 33%, or approximately $710,000,000. As such, the Property Tax Rate for the City fell from approximately
48.2% in 2017 to about 45.2% in 2019.
Although the property tax rate continued to decrease, the City increased the property tax levy from $14,122,251 in 2017 to $16,109,557
in 2020, an increase of about $1,987,306 or approximately 14%. Since the expansion of the property tax base outpaced the increase in
the property tax levy, many businesses and residents were able to pay about the same about in property tax, assuming no change in
the valuation of their property, over the same time period. The considerable expansion in property tax base allows the City to raise
additional revenue to support new activities, while increasing its capacity to respond to cost pressures and shifts in the economy.
36%
46%
<1%2%15%
1%
Figure No. 11: Net Tax Capacity by
Classification
Residential Homestead
Commercial/Industrial
Public Utilities
Railroad Operations
Residential, Non-HomesteadPersonal Property
Page 27
For 2020, the City Council approved a property tax levy of $16,109,557, an increase of $615,138 or 3.97% compared to 2019. Based on this change, the estimated property taxes for a residential homestead with an assessed value of $217,200 for 2020 (compared to approximately $202,900 for 2019) will increase by approximately $64, or 7.4%, from $860 for 2019 to $924 for 2020. However, most of this change in property tax may be attributed to the increase in the value of the property. These projections are based on estimated Tax Increment Financing District and Fiscal Disparities figures for property taxes payable in 2020, subject to change. Figure No. 12 below outlines the Property Tax Levy since 2011 by type.
Debt Service
Like many local governments, the City finances some of its capital improvements or projects with debt. Generally, the process a municipality uses to borrow money may be referred to as “bonding” named for the most common type of indebtedness used by local governments. In its simplest terms, a municipal bond is a loan from a bond holder (i.e., investor) and the City (i.e., issuer or borrower) with an agreement to repay the loan over a fixed period with predetermined interest at certain intervals, usually semi–annually. The City services approximately $69,025,000 in outstanding debt. Figure No. 13 on the next page outlines the City’s debt service profile.
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
$18,000,000
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
Figure No. 12: Property Tax Levy, Historic
General Fund Capital Equipment I.T. Capital Projects Fund
Springbrook Nature Center Debt Service
Page 28
Figure No. 13: Outstanding Debt Service, December 31, 2019
Series Type Outstanding Principal Maturity
2010A General Obligation, Utility Revenue $1,510,000 2026
2010B Equipment Certificate $70,000 2020
2010C General Obligation $200,000 2021
2012A Equipment Certificate $440,000 2022
2016A General Obligation, Utility Revenue $4,675,000 2031
2017A General Obligation, Capital Improvement $46,915,000 2042
2019A General Obligation, Tax Increment $10,000,000 2035
2020A General Obligation, Tax Increment $5,215,000 2035
Total $69,025,000
Using this debt service and the estimated 2020 market value of $3,032,219,743, the City currently maintains a total debt–to–market
value ratio of approximately 2.28%. When excluding debt supported by utility revenues, the total debt–to–market value ratio decreases
to 2.07%. Assuming an estimated population of 27,792, the per capita debt for the former is approximately $2,484 and about $2,180
for the latter; both amounts and ratios are sustainable for the community. As of December 31, 2019, the City maintains an Aa2, or the
third highest, credit rating from Moody’s Investors Service, Inc.
In Minnesota, several sections of State law, as well as various Federal regulations, control the issuance, repayment and limits related to these, and other types of financial obligations applicable to municipalities. While most of these regulations are too complex for this budget document, the City regularly monitors its debt limit as controlled by Minnesota Statute 475.53, which limits so–called statutory debt to not more than three percent of the estimated market value of a municipality. Figure No. 14 addresses this limit.
Figure No. 14: Statutory Debt Limit, as of January 1, 2018
Criteria Action Value
Estimated Market Value n/a $2,854,939,900
Estimated Debt Limit (per Minnesota Statute § 475.53) Multiply 3.0%
Statutory Debt Limit Subtotal $83,648,197
General Obligation Debt, Paid Solely from Property Taxes Subtract $47,425,000
Unused Statutory Debt Limit Total $38,223,197
Page 29
Budget–at–a–Glance
For 2020, the adopted budget authorized up to $48,501,474 of expenditures, an increase of $143,916 or 0.3%, compared to the total
expenditure budget for 2019. As outlined below, the 2020 Budget supports these expenditures with $41,999,662 of revenue, an increase
of $2,403,600 or 6.07%, compared to 2019. The change in revenue may be attributed to a $1,381,600 increase in special assessments,
a $687,900 increase in property taxes and a $589,600 increase in intergovernmental aids. As a result of these changes, the City Council
authorized a 3.97% increase in the overall property tax levy for 2020. The table below outlines the various funding sources and
expenditure areas between 2017 and the current budget year.
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes 10,988,500$ 10,768,227$ 11,534,100$ 11,562,019$ 12,220,643$ 12,908,532$
42 - Special Assessments 574,800 453,605 246,500 335,962 127,500 1,509,100
43 - Licenses and Permits 1,285,600 1,272,753 1,392,400 1,538,758 1,414,615 1,300,300
44 - Intergovernmental 3,407,700 5,002,841 3,042,000 3,318,041 3,808,853 4,398,370
45 - Charges for Services 2,569,615 2,558,404 2,626,600 2,898,914 3,011,175 3,152,300
46 - Fines and Forfeitures 180,000 170,043 180,000 176,546 167,500 167,500
47 - Miscellaneous 661,100 1,192,332 645,700 1,250,583 466,100 428,885
48 - Proprietary Revenue 16,071,500 16,017,785 17,154,430 17,466,836 17,831,985 17,535,975
49 - Other Financing Sources 52,015,737 51,503,282 861,500 1,389,539 547,700 598,700
Total Revenues 87,754,552$ 88,939,272$ 37,683,230$ 39,937,198$ 39,596,071$ 41,999,662$
Expenditures
50 - Cost of Goods Sold 4,104,600$ 4,046,643$ 4,333,100$ 4,458,598$ 4,609,168$ 4,341,700$
61 - Personnel Services 15,326,900 14,859,699 15,836,110 15,366,011 16,494,271 17,113,200
62 - Supplies 2,522,500 2,057,629 1,606,560 1,380,658 1,610,055 1,511,130
63 - Other Services & Charges 12,616,400 10,196,700 11,712,304 11,264,604 13,161,964 13,369,359
70 - Capital Outlay 35,773,621 23,853,927 33,960,600 31,659,779 10,928,000 10,341,555
80 - Debt Service 2,863,900 819,460 1,097,200 160,830 1,067,400 1,287,830
99 - Other Financing Uses 462,900 440,943 726,900 730,900 486,700 536,700
Total Expenditures 73,670,821$ 56,275,001$ 69,272,774$ 65,021,380$ 48,357,558$ 48,501,474$
Net Fund Balance Supported 14,083,731$ 32,664,271$ (31,589,544)$ (25,084,182)$ (8,761,487)$ (6,501,812)$
Page 30
Despite the increase in overall revenues and the limited change in overall expenditures, the 2020 Budget reflects a planned, negative variance of $6,501,812. To support these costs, the City plans to make use of a variety of internal funding sources, including but not limited to:
• About $2,365,500 of capital project fund balance;
• About $2,749,500 of enterprise fund cash; and an
• Up to $1,100,000 from an interfund loan from the Community Investment Fund.
Figure No. 15 below outlines all fund activity and budget authority between 2017 and 2020. The 2017 Budget and Activity reflect the
receipt proceeds from the 2017A General Obligation Capital Improvement Program Bond for the construction of the Fridley Civic
Campus. The spend–down of these bond proceeds as part of the associated capital projects affected expenditures levels in 2017 and
2018. For 2019 and 2020 Budgets, the City returned to more typical revenue and expenditure levels.
-
10,000,000
20,000,000
30,000,000
40,000,000
50,000,000
60,000,000
70,000,000
80,000,000
90,000,000
100,000,000
2017 Budget 2017 Activity 2018 Budget 2018 Activity 2019 Budget 2020 Budget
Figure No. 15: Revenues and Expenditures, All Funds
Revenues Expenditures
Page 31
Governmental Funds and Enterprise Funds. Generally, the City maintain two primary sets of funds: 1) governmental fund; and 2)
proprietary or enterprise funds. Governmental funds account for typical local government programs, tax–supported operations and any other financial activities captured by other types of funds. For the 2020 Budget, governmental funds comprise approximately 55% and 58% of all budgeted expenditures and revenues, respectively. In total, the 2020 Budget authorizes governmental fund revenues totaling about $24,369,687 and expenditures totaling about $26,880,210, or an increase of 13% and 12% respectively. These changes may be attributed to an increase in planned capital projects fund expenditures in 2020. The table below outlines government fund
activities between 2017 and 2020.
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes 10,988,500$ 10,768,227$ 11,534,100$ 11,562,019$ 12,220,643$ 12,908,532$
42 - Special Assessments 574,800 449,111 246,500 335,023 127,500 1,509,100
43 - Licenses and Permits 1,285,600 1,272,753 1,392,400 1,538,758 1,414,615 1,300,300
44 - Intergovernmental 2,907,700 4,227,710 2,769,000 3,045,084 3,758,853 4,348,370
45 - Charges for Services 2,569,615 2,550,545 2,626,600 2,896,909 3,011,175 3,152,300
46 - Fines and Forfeitures 180,000 170,043 180,000 176,546 167,500 167,500
47 - Miscellaneous 620,300 1,112,163 609,700 868,818 422,100 384,885
48 - Proprietary Revenue - - - - - -
49 - Other Financing Sources 52,015,737 51,487,282 861,500 1,396,585 547,700 598,700
Total Revenues 71,142,252$ 72,037,834$ 20,219,800$ 21,819,741$ 21,670,086$ 24,369,687$
Expenditures
50 - Cost of Goods Sold -$ -$ -$ -$ -$ -$
61 - Personnel Services 13,231,500 12,777,533 13,656,000 13,319,949 14,186,571 14,696,400
62 - Supplies 1,337,200 1,144,747 1,165,660 984,944 1,317,350 1,185,560
63 - Other Services & Charges 4,616,000 2,344,093 3,683,000 3,322,983 4,771,555 4,631,550
70 - Capital Outlay 30,625,800 23,853,927 31,865,600 31,659,779 3,572,000 6,168,500
80 - Debt Service - 711,761 - - - -
99 - Other Financing Uses 124,400 102,443 388,400 392,400 148,200 198,200
Total Expenditures 49,934,900$ 40,934,504$ 50,758,660$ 49,680,054$ 23,995,676$ 26,880,210$
Net Fund Balance Supported 21,207,352$ 31,103,329$ (30,538,860)$ (27,860,313)$ (2,325,590)$ (2,510,523)$
Governmental Funds
Page 32
Per the Government Accounting Standard Board, enterprises funds “are employed to report on activities financed primarily by revenues generated by the activities themselves, such as a municipal utility.” For the 2020 Budget, these funds comprise approximately 42% and 45% of all budgeted revenues and expenditures, respectively. In total, the 2020 Budget authorizes enterprise fund expenditures totaling about $21,621,264 and revenues totaling about $17,629,975, or a decrease of 11% and 2% respectively. These changes may be attributed to a decreased in planned capital projects in 2020. The table below outlines enterprise fund activities between 2017 and 2020.
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - 4,495 - 939 - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental 500,000 775,131 273,000 272,957 50,000 50,000
45 - Charges for Services - 7,859 - 2,005 - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous 40,800 80,169 36,000 381,765 44,000 44,000
48 - Proprietary Revenue 16,071,500 16,017,785 17,154,430 17,466,836 17,831,985 17,535,975
49 - Other Financing Sources - 16,000 - (7,046) - -
Total Revenues 16,612,300$ 16,901,438$ 17,463,430$ 18,117,456$ 17,925,985$ 17,629,975$
Expenditures
50 - Cost of Goods Sold 4,104,600$ 4,046,643$ 4,333,100$ 4,458,598$ 4,609,168$ 4,341,700$
61 - Personnel Services 2,095,400 2,082,167 2,180,110 2,046,062 2,307,700 2,416,800
62 - Supplies 1,185,300 912,882 440,900 395,714 292,705 325,570
63 - Other Services & Charges 8,000,400 7,852,607 8,029,304 7,941,621 8,390,409 8,737,809
70 - Capital Outlay 5,147,821 - 2,095,000 - 7,356,000 4,173,055
80 - Debt Service 2,863,900 107,699 1,097,200 160,830 1,067,400 1,287,830
99 - Other Financing Uses 338,500 338,500 338,500 338,500 338,500 338,500
Total Expenditures 23,735,921$ 15,340,497$ 18,514,114$ 15,341,326$ 24,361,882$ 21,621,264$
Net Fund Balance Supported (7,123,621)$ 1,560,941$ (1,050,684)$ 2,776,131$ (6,435,897)$ (3,991,289)$
Enterprise Funds
Page 33
GENERAL FUND
This section of the Adopted 2020 Budget provides information regarding the following departments and their respective divisions as
supported by the General Fund:
• Summary;
• Legislative Department;
• General Management Department;
• Finance Department;
• Public Safety Department;
• Public Works Department;
• Community Services and Employee Resources Department; and
• Community Development Department.
The remainder of this page intentionally left blank.
Page 34
General Fund Summary
For 2020, the adopted budget for the General Fund authorized up to $17,692,910 of expenditures, an increase of about $388,000 or
2.21%, compared to the total expenditure budget for 2019. As outlined below, the 2020 Budget supports these expenditures with
$17,962,910 of revenue, an increase of approximately $400,000 or 2.28% compared to 2019. As such, the General Fund for the 2020
Budget remains structurally balanced as its ongoing expenditures are supported by ongoing revenues. With financial activities totaling
$17,962,910, the General Fund accounts for 42% and 37% of all City revenues and expenditures, respectively. The table below outlines
the various funding sources and expenditure areas between 2017 and the current budget year.
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes 10,537,800$ 10,373,672$ 11,115,900$ 11,143,520$ 11,772,233$ 12,439,125$
42 - Special Assessments 14,800 17,932 16,500 24,066 17,500 19,100
43 - Licenses and Permits 995,600 975,520 1,102,400 1,263,132 1,121,315 1,036,300
44 - Intergovernmental 1,648,600 1,742,086 1,975,700 2,002,345 1,983,453 1,762,200
45 - Charges for Services 1,956,900 1,975,375 2,010,100 2,153,346 2,075,075 2,149,300
46 - Fines and Forfeitures 180,000 170,043 180,000 176,546 167,500 167,500
47 - Miscellaneous 212,400 187,749 185,700 285,558 239,100 202,685
49 - Other Financing Sources 452,600 452,600 287,500 287,500 186,700 186,700
Total Revenues 15,998,700$ 15,894,977$ 16,873,800$ 17,336,013$ 17,562,876$ 17,962,910$
Expenditures
61 - Personnel Services 12,450,200$ 12,047,794$ 12,841,100$ 12,516,328$ 13,363,171$ 13,840,400$
62 - Supplies 810,800 726,067 796,660 762,289 894,950 862,650
63 - Other Services & Charges 2,763,600 2,601,989 2,765,500 2,433,965 3,279,755 3,259,860
70 - Capital Outlay - - 80,600 - 25,000 -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - 44,000 44,000 - -
Total Expenditures 16,024,600$ 15,375,849$ 16,527,860$ 15,756,582$ 17,562,876$ 17,962,910$
Net Property Tax Supported (25,900)$ 519,128$ 345,940$ 1,579,432$ -$ -$
General Fund Summary
Page 35
General Fund Revenue. Generally, the General Fund receives a variety of revenues to support City operations, including charges–for–
service, intergovernmental aid, licenses and permits, and property taxes among other funding sources. Like most other municipalities, the property tax levy comprises most of the General Fund revenue. In fact, in 2020, it will represent about 69% of all revenue received by the fund. In total, the property taxes for the General Fund totaled $12,439,125 in 2020, an increase of $669,892 or 5.66% compared to 2019. It is worth noting that this amount will vary slightly more than the overall change in the property tax levy as the 2020 Budget also anticipates a certain amount of delinquent property tax.
The 2020 Budget also assumes a reduction in intergovernmental aid of about $221,300 in 2020, or about 11.15% less compared to 2020. The City Council considers these monies to be volatile and continues its years–long strategy of reallocating them to the Capital Projects Funds to reduce the exposure of the operating budget. Along with this reduction, the 2020 Budget includes a decrease in miscellaneous revenue of about $34,400, or 15%, due to a reduction in the insurance reimbursements and gambling tax. The City also considers these funds to be volatile and will attempt to limit the reliance of the operating budget of these funding sources. For 2020,
General Fund revenues totaled $17,962,910, an increase of approximately $400,000 or 2.28% compared to the 2019 Budget.
-
5,000,000
10,000,000
15,000,000
20,000,000
2017 Budget 2017 Activity 2018 Budget 2018 Activity 2019 Budget 2020 Budget
Figure No. 16: General Fund Revenues, Budget and Activity
Taxes Special Assessments License & Permits Intergovernmental
Charges for Services Fines & Forfeits Miscellaneous Other Financing Sources
Page 36
General Fund Expenditures. Consistent with previous years, the Public Safety Department continues to account for the plurality of
General Fund expenditures accounting for about 48% of all activity in 2020, followed by Public Works Department at 21% and the Finance Department at 10% with all other department accounting for about 21% of the expenditures for the General Fund. Figure No. 17 below outlines this breakdown in greater detail. Also, like previous years, Personnel Services accounts for about 77% of all General Fund expenditures and Other Services and Charges
making up about 18% with the remaining balance supporting Supplies. In 2020, the City decreased non–personnel related expenditures
by a total of approximately $77,200, or 1.84%, compared to 2019. Much of these cost savings may be attributed to a $168,700, or
15.0%, decrease in utility services due to less than anticipated electricity and natural gas usage for the new Fridley Civic Campus. These
monies offset an approximately $465,200 increase in Personnel Services, or about 3% compared to the 2019 Budget. It is worth noting the 2020 Budget assumes that all employees will remain in some sort of paid status throughout the entire year. As such, the City anticipates “salary savings” due to turnover in staff and the resulting vacancies during the corresponding recruitment process. For 2020, General Fund revenues totaled $17,962,910, an increase of approximately $388,000 or 2.21% compared to the 2019 Budget.
-
5,000,000
10,000,000
15,000,000
20,000,000
2017Budget 2017Activity 2018Budget 2018Activity 2019Budget 2020 Budget
Figure No. 17: Expenditures by Department
Legislative General Mgmt.FinancePublic Safety Public Works CSERCommunity Development
Page 37
Department: Legislative
Division: City Council (111) Manager: Not Applicable
Areas of Responsibility. The City Council sets policy for the City within guidelines of the City Charter and provides administrative
directives through the City Manager. The City Council has two regular meetings scheduled each month for purposes of setting policy and other official business. Four commissions submit advice to the City Council. They are as follows: Planning, Appeals, Parks and Recreation, and Environmental Quality and Energy. The Charter Commission is a semi–autonomous body in charge of reviewing and setting the governance rules of the City whose members are appointed by the Chief District Judge.
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental - - - - - -
45 - Charges for Services - - - - - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - - - - - -
49 - Other Financing Sources - - - - - -
Total Revenues -$ -$ -$ -$ -$ -$
Expenditures
61 - Personnel Services 100,000$ 95,850$ 101,700$ 90,375$ 95,201$ 105,400$
62 - Supplies 2,800 2,098 2,500 579 2,600 2,600
63 - Other Services & Charges 36,400 35,499 38,100 36,277 38,900 51,990
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 139,200$ 133,447$ 142,300$ 127,231$ 136,701$ 159,990$
Net Property Tax Supported (139,200)$ (133,447)$ (142,300)$ (127,231)$ (136,701)$ (159,990)$
Number of Elected Officials 5.0 5.0 5.0 5.0 5.0 5.0
Page 38
Department: General Management Summary
City Manager: Walter Wysopal
Description. The General Management Department, also referred to generally as the City Manager’s Office, provide administrative
and executive oversight for all City activities and projects. Specifically, the department includes the following divisions:
• City Management (City Manager’s Office);
• Legal (City Attorney’s Office);
• Non–Departmental; and
• Emergency Reserves.
2019 Update. The City Manager no longer directly supervises the City Clerk. As of September 26, 2019, the City Clerk’s Office Elections
Division were reorganized by the City Council with daily oversight assigned to the Finance Department.
The remainder of this page intentionally left blank.
Page 39
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes 10,537,800$ 10,373,672$ 11,115,900$ 11,143,520$ 11,772,233$ 12,439,125$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental 788,300 791,873 945,800 957,693 948,953 805,700
45 - Charges for Services 948,700 948,700 1,037,400 1,033,400 1,041,675 1,132,800
46 - Fines and Forfeitures 180,000 168,818 180,000 163,434 166,800 166,800
47 - Miscellaneous 88,700 39,653 68,700 31,244 72,400 48,985
49 - Other Financing Sources 452,600 452,600 287,500 287,500 186,700 186,700
Total Revenues 12,996,100$ 12,775,316$ 13,635,300$ 13,616,791$ 14,188,761$ 14,780,110$
Expenditures
61 - Personnel Services 316,400$ 294,526$ 344,100$ 312,860$ 422,300$ 358,350$
62 - Supplies 3,000 (2,513) 3,300 62 3,300 3,370
63 - Other Services & Charges 632,200 508,731 580,700 477,207 646,600 548,440
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - 44,000 44,000 - -
Total Expenditures 951,600$ 800,743$ 972,100$ 834,129$ 1,072,200$ 910,160$
Net Property Tax Supported 12,044,500$ 11,974,573$ 12,663,200$ 12,782,662$ 13,116,561$ 13,869,950$
Full-time Equivalents (FTE's)2.0 2.0 2.0 2.0 2.0 2.0
General Management Summary
Page 40
Division: City Management (City Manager’s Office) (121)
Manager: Walter Wysopal
Areas of Responsibility. The City Manager provides general administrative supervision for all City departments. This role includes
review and approval of budgets, employee and labor management, and the development of policy recommendations for the City Council. The City Manager's office also prepares City Council agendas and has responsibility for communication with staff, the City Council, the general public and other governmental agencies.
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental 4,400 7,891 - 11,811 7,000 11,000
45 - Charges for Services - - - - - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - - - - - -
49 - Other Financing Sources - - - - - -
Total Revenues 4,400$ 7,891$ -$ 11,811$ 7,000$ 11,000$
Expenditures
61 - Personnel Services 290,500$ 294,526$ 300,100$ 312,860$ 316,100$ 323,350$
62 - Supplies 3,000 3,742 3,300 4,729 3,300 3,370
63 - Other Services & Charges 76,700 58,061 77,000 68,129 78,300 30,500
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 370,200$ 356,328$ 380,400$ 385,717$ 397,700$ 357,220$
Net Property Tax Supported (365,800)$ (348,437)$ (380,400)$ (373,906)$ (390,700)$ (346,220)$
Full-time Equivalents (FTE's)2.0 2.0 2.0 2.0 2.0 2.0
Page 41
Division: Legal (City Attorney’s Office) (124)
Manager: Walter Wysopal
Areas of Responsibility. The City Attorney’s Office provides legal counsel to the City Council and City staff on legal issues or questions
and prosecutes criminal offenses. At present, two separate entities provide these services: 1) Kennedy and Graven, Chartered, for civil affairs; and 2) City of Coon Rapids, for criminal affairs. Kennedy and Graven, Chartered attends City Council meetings, provides legal opinions, and aids in the development of ordinances and resolutions. The City of Coon Rapids prosecutes criminal offenses on behalf of the City.
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental - - - - - -
45 - Charges for Services - - - - - -
46 - Fines and Forfeitures 180,000 168,818 180,000 163,434 166,800 166,800
47 - Miscellaneous - - - - - -
49 - Other Financing Sources - - - - - -
Total Revenues 180,000$ 168,818$ 180,000$ 163,434$ 166,800$ 166,800$
Expenditures
61 - Personnel Services -$ -$ -$ -$ -$ -$
62 - Supplies - - - - - -
63 - Other Services & Charges 422,500 410,677 405,600 359,776 405,600 405,600
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 422,500$ 410,677$ 405,600$ 359,776$ 405,600$ 405,600$
Net Property Tax Supported (242,500)$ (241,859)$ (225,600)$ (196,342)$ (238,800)$ (238,800)$
Full-time Equivalents (FTE's)0.0 0.0 0.0 0.0 0.0 0.0
Page 42
Division: Non–Departmental (141)
Manager: Walter Wysopal
Areas of Responsibility. Established in 1990, the Non–Departmental Division accounts for those revenues and expenditures that are
not easily allocated to more specific departments and/or divisions within the General Fund. Additionally, the division accounts for all property tax revenue received by the General Fund.
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes 10,537,800$ 10,373,672$ 11,115,900$ 11,143,520$ 11,772,233$ 12,439,125$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental 783,900 783,982 945,800 945,882 941,953 794,700
45 - Charges for Services 948,700 948,700 1,037,400 1,033,400 1,041,675 1,132,800
46 - Fines and Forfeitures 88,700 39,653 68,700 31,244 72,400 48,985
47 - Miscellaneous - - - - - -
49 - Other Financing Sources 452,600 452,600 287,500 287,500 186,700 186,700
Total Revenues 12,811,700$ 12,598,606$ 13,455,300$ 13,441,546$ 14,014,961$ 14,602,310$
Expenditures
61 - Personnel Services 25,900$ -$ 44,000$ -$ 106,200$ 35,000$
62 - Supplies - (6,255) - (4,667) - -
63 - Other Services & Charges 13,000 39,993 19,700 49,302 75,200 23,090
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 38,900$ 33,738$ 63,700$ 44,636$ 181,400$ 58,090$
Net Property Tax Supported 12,772,800$ 12,564,869$ 13,391,600$ 13,396,910$ 13,833,561$ 14,544,220$
Full-time Equivalents (FTE's)0.0 0.0 0.0 0.0 0.0 0.0
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Division: Emergency Reserves (142)
Manager: Walter Wysopal
Areas of Responsibility. The Emergency Reserves Division absorbs any unexpected costs that were not otherwise anticipated or
budgeted, such as unforeseen legal expenditures, natural disaster response and equipment failure. It also provides funds to continue City business without interruption of services to taxpayers, and to shield the City from negative variances in funding sources.
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental - - - - - -
45 - Charges for Services - - - - - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - - - - - -
49 - Other Financing Sources - - - - - -
Total Revenues -$ -$ -$ -$ -$ -$
Expenditures
61 - Personnel Services -$ -$ -$ -$ -$ -$
62 - Supplies - - - - - -
63 - Other Services & Charges 120,000 - 78,400 - 87,500 89,250
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - 44,000 44,000 - -
Total Expenditures 120,000$ -$ 122,400$ 44,000$ 87,500$ 89,250$
Net Property Tax Supported (120,000)$ -$ (122,400)$ (44,000)$ (87,500)$ (89,250)$
Full-time Equivalents (FTE's)0.0 0.0 0.0 0.0 0.0 0.0
Page 44
Department: Finance Summary
Director: Daniel Tienter
Description. As an internal service department, the Finance Department provides advice, guidance and financial services for all other
departments and divisions of the City. Additionally, the Department supervises the activities of the Municipal Liquor Division, which may be reviewed in greater detail in the Enterprise Fund section of this budget document. In addition to supervising the Municipal Liquor Division (outlined in another section of the budget as an Enterprise Fund), the department includes the following divisions:
• Accounting;
• Assessing;
• Information Technology;
• Elections;
• City Clerk’s Office; and
• Municipal Liquor.
2019 Update. In 2019, the Finance Department made significant progress on several of the goals and objectives outlined in the 2019
Budget.
• Accounting Division staff focused on a variety of priorities, including:
o Converted the Utility Billing Clerk to an Accounting Specialist;
o Completed a “clean” 2018 Audit;
o Drafted the Financial Management Policy Manual; and
o Assisted in the formation the Community Investment Fund.
• Assessing Division staff focused on a variety of priorities, including:
o Conducted the 2019 Local Board of Appeal and Equalization Meeting (LBAE); and
o Continued the training of the new Appraiser.
• Information Technology (IT) staff focused on a variety of priorities, including:
o Continued the progress of moving into the Fridley Civic Campus;
o Revised the IT equipment procurement process; and
o Completed a Geographic Information Systems (GIS) Assessment and Strategic Plan.
• In 2019, the City Manager no longer directly supervises the City Clerk. As of September 26, 2019, the City Clerk’s Office was reorganized by the City Council with daily oversight assigned to the Finance Department.
Page 45
• The department also led the creation of a Process Management Team (PMT), with the goal to improve service delivery and administrative processes throughout the organization.
2020 Trends. For 2020, the Finance Department anticipates the following trends that may impact budget and operations.
• The Accounting Division will continue to refine the financial policies of the City; and continue the effort to demonstrate the department as an internal service partner.
• Assessing Division staff will complete the annual quintile consistent with applicable standards and continue training with the County regarding their new Computer Assisted Mass Appraisal (CAMA) and Special Assessment System. The “roll–out” of this system will have significant impact on division operations.
• The IT Division will migrate the City to a MS Office 365 environment; and continue the implementation of the code enforcement software replacement.
2020 Significant Issues and Priorities. Along with the trends, there are several other significant issues or priorities, including but not
limited to those mentioned below.
• The Accounting Division will undertake the implementation of Governmental Accounting Standards Board (GASB) Standard No. 87 related to lease accounting compliance and continue with the implementation of a Paperless Accounts Payable system.
• The Assessing Division will conduct the 2020 LBAE Meeting and handle any potential property tax petitions.
• The IT Division will continue its effort to implement the 2020 IT Project Schedule and Capital Investment Program as approved
by the City Council, and provide collaborative technologies for City staff (i.e., MS Teams, GIS) consistent with the new IT System
Standards. It will also focus on enhanced cybersecurity in 2020.
• The department will continue to integrate the City Clerk’s Office into regular activities and operations; and will supervise three
elections in 2020 (i.e., Presidential Primary, State Primary and General Election)
• The department will continue efforts to expand and support the Process Management Team and plans to complete four process
improvement projects in 2020.
Page 46
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits 95,800 105,312 97,800 113,226 102,900 104,400
44 - Intergovernmental - - - - - -
45 - Charges for Services 4,200 5,719 4,200 6,396 4,900 4,900
46 - Fines and Forfeitures - - - 10,300 - -
47 - Miscellaneous 117,000 123,280 117,000 205,776 135,500 126,500
49 - Other Financing Sources - - - - - -
Total Revenues 217,000$ 234,312$ 219,000$ 335,699$ 243,300$ 235,800$
Expenditures
61 - Personnel Services 1,141,400$ 1,136,715$ 1,262,900$ 1,182,481$ 1,258,500$ 1,361,100$
62 - Supplies 9,700 7,776 12,700 15,911 9,550 12,550
63 - Other Services & Charges 188,200 189,668 213,800 185,221 282,825 361,830
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 1,339,300$ 1,334,159$ 1,489,400$ 1,383,612$ 1,550,875$ 1,735,480$
Net Property Tax Supported (1,122,300)$ (1,099,847)$ (1,270,400)$ (1,047,914)$ (1,307,575)$ (1,499,680)$
Full-time Equivalents (FTE's)11.0 11.0 11.5 12.1 11.9 12.9
Finance Department Summary
Page 47
Division: Accounting (131)
Manager: Korrie Johnson
Areas of Responsibility. The Accounting Division administers, supervises and plans for all the City's financial activities. These activities
include: financial reporting; utility billing and collections; accounts payable and revenue collections; investments management; debt management; risk management; grant management; payroll processing; and budget preparation. It provides financial information to the City Council and City staff. The Accounting Division also provides financial management services for the Fridley Housing and Redevelopment Authority (HRA) and supervises the “front desk” of the Fridley Civic Campus.
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental - - - - - -
45 - Charges for Services 4,200 5,474 4,200 5,954 4,700 4,700
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous 59,000 60,641 59,000 138,543 73,500 74,500
49 - Other Financing Sources - - - - - -
Total Revenues 63,200$ 66,115$ 63,200$ 144,498$ 78,200$ 79,200$
Expenditures
61 - Personnel Services 519,200$ 516,570$ 557,400$ 512,343$ 573,600$ 599,050$
62 - Supplies 3,600 2,576 7,700 4,178 3,300 3,400
63 - Other Services & Charges 74,100 71,920 81,600 81,317 83,100 90,500
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 596,900$ 591,067$ 646,700$ 597,839$ 660,000$ 692,950$
Net Property Tax Supported (533,700)$ (524,951)$ (583,500)$ (453,341)$ (581,800)$ (613,750)$
Full-time Equivalents (FTE's)5.5 5.5 5.5 5.5 5.9 5.9
Page 48
Division: Assessing (City Assessor’s Office) (132)
Manager: Patrick Maghrak
Areas of Responsibility. The City Assessor’s Office implements various property tax and valuation related statutes of the State of
Minnesota (State) as they apply to the City. It classifies all taxable property and determines the appraised value of all real estate within the City. The division also assists with special assessment, development review and other special projects, as assigned.
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental - - - - - -
45 - Charges for Services - - - 15 - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - - - - - -
49 - Other Financing Sources - - - - - -
Total Revenues -$ -$ -$ 15$ -$ -$
Expenditures
61 - Personnel Services 278,300$ 274,274$ 259,800$ 226,407$ 238,500$ 235,200$
62 - Supplies 1,400 983 1,500 1,214 1,700 2,500
63 - Other Services & Charges 12,000 5,191 14,600 3,042 14,550 15,180
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 291,700$ 280,448$ 275,900$ 230,663$ 254,750$ 252,880$
Net Property Tax Supported (291,700)$ (280,448)$ (275,900)$ (230,648)$ (254,750)$ (252,880)$
Full-time Equivalents (FTE's)2.5 2.5 2.0 2.0 2.0 2.0
Page 49
Division: Information Technology (133)
Manager: Jim Erickson
Areas of Responsibility. The Information Technology Division provides information system support, networking support and
application development for all City departments. It also coordinates the City's use of information technology through long–range planning, policy development and facilitates communication between the City and its citizens through development of the website and other information resources or tools.
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental - - - - - -
45 - Charges for Services - - - - - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - - - - - -
49 - Other Financing Sources - - - - - -
Total Revenues -$ -$ -$ -$ -$ -$
Expenditures
61 - Personnel Services 233,300$ 230,835$ 282,400$ 293,125$ 323,700$ 342,900$
62 - Supplies 3,300 3,625 1,500 8,647 2,550 4,150
63 - Other Services & Charges 91,200 102,143 102,000 88,466 170,475 238,500
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 327,800$ 336,603$ 385,900$ 390,238$ 496,725$ 585,550$
Net Property Tax Supported (327,800)$ (336,603)$ (385,900)$ (390,238)$ (496,725)$ (585,550)$
Full-time Equivalents (FTE's)2.0 2.0 2.0 2.6 3.0 3.0
Page 50
Division: Elections (136)
Coordinator: Melissa Moore
Areas of Responsibility. The Elections Division administers elections and works to minimize any delays experienced by voters. IT
also serves as an important impartial authority for encouraging voter registration, for recruiting and assigning election judges, assisting in the accuracy of the voting equipment, counting of ballots and the certification of elections results and petitions.
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental - - - - - -
45 - Charges for Services - - - 40 - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - - - - - -
49 - Other Financing Sources - - - - - -
Total Revenues -$ -$ -$ 40$ -$ -$
Expenditures
61 - Personnel Services 2,400$ 2,282$ 54,600$ 38,486$ -$ 83,500$
62 - Supplies 100 - 700 1,758 700 1,200
63 - Other Services & Charges 6,800 6,628 10,100 9,409 6,600 11,050
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 9,300$ 8,909$ 65,400$ 49,653$ 7,300$ 95,750$
Net Property Tax Supported (9,300)$ (8,909)$ (65,400)$ (49,613)$ (7,300)$ (95,750)$
Full-time Equivalents (FTE's)0.0 0.0 1.0 1.0 0.0 1.0
Page 51
Division: City Clerk/Records Management (City Clerk’s Office) (138)
Manager: Daniel Tienter
Areas of Responsibility. The City Clerk’s Office supervises: the City's records management program and document imaging system;
Minnesota Government Data Practices Act compliance; and the Elections Division. It also maintains the City Code and City Charter, monitors local and state legislation, provide research and analysis services, draft city ordinances, resolutions, policies and procedures, and provide general information to public officials, general public and city personnel on various regulations. The City Clerk’s Office serves as the liaison to the City Charter Commission too.
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits 95,800 105,312 97,800 113,226 102,900 104,400
44 - Intergovernmental - - - - - -
45 - Charges for Services - 245 - 387 200 200
46 - Fines and Forfeitures - - - 10,300 - -
47 - Miscellaneous 58,000 62,639 58,000 67,233 62,000 52,000
49 - Other Financing Sources - - - - - -
Total Revenues 153,800$ 168,196$ 155,800$ 191,146$ 165,100$ 156,600$
Expenditures
61 - Personnel Services 108,200$ 112,753$ 108,700$ 112,120$ 122,700$ 100,450$
62 - Supplies 1,300 593 1,300 112 1,300 1,300
63 - Other Services & Charges 4,100 3,785 5,500 2,987 8,100 6,600
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 113,600$ 117,131$ 115,500$ 115,219$ 132,100$ 108,350$
Net Property Tax Supported 40,200$ 51,065$ 40,300$ 75,926$ 33,000$ 48,250$
Full-time Equivalents (FTE's)1.0 1.0 1.0 1.0 1.0 1.0
Page 52
Department: Public Safety Summary
Director: Brian Weierke
Description. Established in 2018, the Public Safety Department supervise all public safety and emergency response activities and
programs for the City. In addition to the Police Activity Fund (outlined in another section of the budget as a Special Revenue Fund), the department includes the following divisions:
• Police;
• Emergency Management;
• Fire
2019 Update. In 2019, the Public Safety Department made significant progress on several of the goals and objectives outlined in the
2019 Budget.
• The department continued to build upon the recent Public Safety Department “merge” by appointing a new Deputy Director for Fire (i.e., Fire Chief), a new Fire Marshall and a new Fire Inspector.
• Police Division staff focused on a variety of priorities, including:
o Hired a police officer (using a Driving While Intoxicated enforcement grant) and assigned an existing officer to the
Special Operations Detective.
o Hired two “Desk Police Officers” to handle various administrative tasks.
o Continued to implement Police Officer–Worn Body Cameras. The program has been going very well, and the City secured a grant that helped pay for the body camera system.
• Fire Division staff focused on a variety of priorities, including:
o Smoke Detector Replacement – the division installed 11 detectors; all donated by Red Cross.
o Prioritized Fire Inspections – all business will now be inspected every three years with the common areas of rental properties inspected each year.
2020 Trends. For 2020, the Public Safety Department anticipates the following trends that may impact budget and operations.
• The department will focus on “team building” as a result of the merger and continue efforts to share resources.
• The Police Division plans to focus on quality of life issues for the foreseeable future, along with efforts to ensure the retention and wellness of current division staff.
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• The Fire Division remains below its authorized staff level of 40 Paid–on–Call (POC) Firefighter and will focus on the recruitment and retention of POC staff. Additionally, the division will take a more proactive approach to public safety consistent with the Police Division’s “Fabric of the Community” Program.
2020 Significant Issues and Priorities. Along with the trends, there are several other significant issues or priorities, including but not
limited to those mentioned below.
• The Police Division plans to examine and enhance its Community Service Officer Program and may request additional staff as part of the 2021 budget.
• The Fire Division plans a series of efforts to recruit and retain POC Firefighters and place a greater emphasis on public education programming concerning fire safety. Additionally, the department plans to provide enhanced training opportunities for current staff related to emergency management and other areas The remainder of this page intentionally left blank.
Page 54
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits 25,300 31,788 31,000 33,359 31,500 31,500
44 - Intergovernmental 474,400 545,520 566,900 622,740 578,100 568,900
45 - Charges for Services 339,900 365,932 321,500 424,569 363,000 361,300
46 - Fines and Forfeitures - 1,225 - 2,813 700 700
47 - Miscellaneous 1,700 16,125 - 32,744 16,100 16,100
49 - Other Financing Sources - - - - - -
Total Revenues 841,300$ 960,590$ 919,400$ 1,116,223$ 989,400$ 978,500$
Expenditures
61 - Personnel Services 6,802,600$ 6,634,101$ 7,085,000$ 6,970,978$ 7,285,870$ 7,501,100$
62 - Supplies 298,900 309,660 295,600 268,437 346,200 312,200
63 - Other Services & Charges 654,900 668,871 661,400 664,838 665,030 755,060
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 7,756,400$ 7,612,632$ 8,042,000$ 7,904,253$ 8,297,100$ 8,568,360$
Net Property Tax Supported (6,915,100)$ (6,652,042)$ (7,122,600)$ (6,788,030)$ (7,307,700)$ (7,589,860)$
Full-time Equivalents (FTE's)58.2 58.2 58.0 58.0 60.0 60.9
Public Safety Department Summary
Page 55
Division: Police (211)
Manager: Ryan George
Areas of Responsibility. The Police Division promotes the safety of the City by partnering with the community to preserve life and
protect property. It provides professional police services, including: law enforcement; crime investigation and prevention; apprehension of violators; and medical emergency response. The Police Division collaborates with the community through a school resources officer and other programs. Members of the Division also serve on various groups, such as the Anoka–Hennepin Narcotics and Violent Crimes Taskforce. In its efforts to address the needs of the City, the Police Division places an emphasis on community partnerships.
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental 325,900 382,540 403,500 459,258 415,300 410,000
45 - Charges for Services 324,100 344,267 313,000 416,617 351,500 352,500
46 - Fines and Forfeitures - 1,225 - 2,813 700 700
47 - Miscellaneous - 14,058 - 23,389 14,800 14,800
49 - Other Financing Sources - - - - - -
Total Revenues 650,000$ 742,090$ 716,500$ 902,076$ 782,300$ 778,000$
Expenditures
61 - Personnel Services 5,623,600$ 5,460,021$ 5,879,100$ 5,797,255$ 6,177,370$ 6,390,600$
62 - Supplies 208,800 243,076 210,600 201,302 243,900 223,400
63 - Other Services & Charges 394,700 386,710 353,400 345,702 375,130 437,560
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 6,227,100$ 6,089,806$ 6,443,100$ 6,344,260$ 6,796,400$ 7,051,560$
Net Property Tax Supported (5,577,100)$ (5,347,716)$ (5,726,600)$ (5,442,184)$ (6,014,100)$ (6,273,560)$
Full-time Equivalents (FTE's)51.2 51.2 51.0 51.0 54.0 54.9
Page 56
Division: Emergency Management (215)
Manager: Brian Weierke
Areas of Responsibility. The Emergency Management Division plans and implements the response to local, regional and national
emergencies on behalf of the City and in accordance with applicable guidelines or regulations. In addition to maintaining the Emergency Operations Center, the Division trains personnel for emergencies, supports a team of volunteer reserves and maintains the outdoor emergency warning sirens.
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental - - - - - -
45 - Charges for Services - - - - - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - - - - - -
49 - Other Financing Sources - - - - - -
Total Revenues -$ -$ -$ -$ -$ -$
Expenditures
61 - Personnel Services -$ -$ -$ -$ -$ -$
62 - Supplies 5,400 1,817 6,000 2,188 6,200 6,300
63 - Other Services & Charges 11,800 9,371 12,000 8,969 12,500 11,800
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 17,200$ 11,189$ 18,000$ 11,157$ 18,700$ 18,100$
Net Property Tax Supported (17,200)$ (11,189)$ (18,000)$ (11,157)$ (18,700)$ (18,100)$
Full-time Equivalents (FTE's)0.0 0.0 0.0 0.0 0.0 0.0
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Division: Fire (219)
Manager: Mike Spencer
Areas of Responsibility. The Fire Division provides emergency response and management for all hazards, including: fires, medical
emergencies; rescues; and accidental releases of dangerous materials. It also conducts building and building plan inspections for fire code compliance. The Fire Division also supports a variety of community programs, such as the annual fire prevention training in local elementary schools. It offers 24–hour services through a team of full–time and paid–on–call firefighters. The Fire Division staff also serves on various interagency taskforces (e.g., Minnesota State Chemical Assessment Team for the North Metro). It operates two fire stations.
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits 25,300 31,788 31,000 33,359 31,500 31,500
44 - Intergovernmental 148,500 162,980 163,400 163,482 162,800 158,900
45 - Charges for Services 15,800 21,665 8,500 7,952 11,500 8,800
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous 1,700 2,068 - 9,355 1,300 1,300
49 - Other Financing Sources - - - - - -
Total Revenues 191,300$ 218,501$ 202,900$ 214,147$ 207,100$ 200,500$
Expenditures
61 - Personnel Services 1,179,000$ 1,174,081$ 1,205,900$ 1,173,723$ 1,108,500$ 1,110,500$
62 - Supplies 84,700 64,766 79,000 64,946 96,100 82,500
63 - Other Services & Charges 248,400 272,790 296,000 310,167 277,400 305,700
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 1,512,100$ 1,511,637$ 1,580,900$ 1,548,837$ 1,482,000$ 1,498,700$
Net Property Tax Supported (1,320,800)$ (1,293,137)$ (1,378,000)$ (1,334,689)$ (1,274,900)$ (1,298,200)$
Full-time Equivalents (FTE's)7.0 7.0 7.0 7.0 6.0 6.0
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Department: Public Works Summary
Director: Jim Kosluchar
Description. The General Management Department, also referred to generally as the City Manager’s Office, provide administrative
and executive oversight for all City activities and projects. In addition to supervising the public utilities (outlined in another section of the budget as Enterprise Funds), the department includes the following divisions: Facilities Management; Engineering; Street Lighting; Parks Maintenance; Street Maintenance; and Fleet Services.
2019 Update. In 2019, the Public Works Department made significant progress on several of the goals and objective outlined in the
2019 Budget.
• Facilities Management outfitted the new Civic Campus and coordinated minor improvement projects that help with the functionality of the facilities. Utility costs are consistent with projections, and staff continued to look for efficiencies to reduce these costs.
• While the Engineering Division has had some delays on street projects from outside impacts, staff continued to manage a heavy workload, including assisting in finalization of the Fridley Civic Campus and Locke Parkway, disposing of the former City Hall site and other redevelopment work. It also participated in the planning of two Anoka County Highway corridors, Trunk Highways No. 47 and No. 65, and helped with the Parks System Master Plan.
• Street Lighting: With the Light–Emitting Diode (LED) changeover in 2018, the Street Lighting Division realized some reduction in regular costs to this division. Staff coordinated minor maintenance of traffic signals with County Highways and began to address decorative streetlight retrofits on 57th Avenue and in the Osborne Road area.
• The Forestry Division continues its schedule with the Emerald Ash Borer (EAB) Mitigation Plan, with added pressure due to the recent discovery of EAB at multiple locations within the City. As such, the division expanded certain services, such as the spring tree sale and forestry outreach.
• While the late spring thaw put project improvement work behind schedule, the Parks Maintenance Division participated in the master planning effort for the Park System and continued to provide minor improvements to the image of the City along rights–of–way and points–of–entry.
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• Street Maintenance has been challenged this year regarding numerous spring plowing and sanding events plus damaging freeze/thaw cycles have affected the budget and pavement quality, respectively. Staff worked on efforts to identify and address those pavement locations in need of the most repair within current budget limits.
• Fleet Services continued their work related to the Fridley Civic Campus. Staff also implemented a new fleet tracking software and continued to adapt to their new facilities.
2020 Trends. For 2020, the Public Works Department anticipates the following trends that may impact budget and operations.
• Facilities Management will be refining its preventative maintenance plan and continuing to position itself to provide support for other City facilities (i.e., Springbrook Nature Center, liquor stores, fire stations).
• The Engineering Division proposes to streamline its associated permitting processes and continue to roll back the schedule for projects to enable more public coordination and notification. There will be a large amount of construction in 2020; and staff will continue to seek funding for improvement in services relating to walks/trails, storm water, utilities and non–City corridor improvements.
• Street Lighting will begin to address the disposition of decorative streetlight retrofits on 57th Avenue and in the Osborne Road area.
• The Forestry Division has been falling behind on regular tree trimming as resources are applied to address EAB; additional outreach and public events will augment the needs incorporated into the 2020 Budget.
• For the past two seasons the Park Maintenance Division has been unable to fill its seasonal employee openings, which has hindered work on maintenance and improvements. There has been a desire and need for trail and walk access year–round, along with an increase in trail and walk connectivity.
• Street Maintenance continues to work on its long–term efforts to address pavement locations that have prematurely deteriorated.
• The Fleet Services Division will continue to develop efficiencies within their new facilities and begin succession planning efforts in 2020.
2020 Significant Issues and Priorities. Along with the trends, there are several other significant issues or priorities, including but not
limited to those mentioned below.
• The Engineering Division will continue at existing staffing and expenditure levels, despite the large amount of construction planned for 2020.
• The Street Lighting Division will continue repairs and maintenance at current expenditure levels, with reduction in utility costs realized.
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• The Forestry Division will shift resources to provide materials for a full additional crew to get back on track regarding regular tree maintenance, with staff reassigned from temporary duties relating to facility upgrades and relocation.
• To bring our summer workforce to its full complement, the Parks Maintenance Division may need to examine a change in the seasonal wage.
• The Street Maintenance Division will use $33,200 of fund balance to make needed road repairs as a result of the harsh winter and recently identified pavement quality issues. This expenditure will occur in 2020.
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Page 61
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits 27,500 32,150 27,500 36,575 32,200 32,200
44 - Intergovernmental 382,400 404,693 463,000 421,912 456,400 387,600
45 - Charges for Services 365,100 364,098 365,100 391,523 364,900 366,200
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - 3,527 - 14,334 3,700 3,700
49 - Other Financing Sources - - - - - -
Total Revenues 775,000$ 804,469$ 855,600$ 864,344$ 857,200$ 789,700$
Expenditures
61 - Personnel Services 2,213,700$ 2,154,711$ 2,225,900$ 2,242,977$ 2,395,000$ 2,422,050$
62 - Supplies 418,600 346,104 412,660 431,917 461,200 453,900
63 - Other Services & Charges 823,400 845,106 877,900 778,619 1,080,900 945,200
70 - Capital Outlay - - 80,600 - 25,000 -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 3,455,700$ 3,345,920$ 3,597,060$ 3,453,512$ 3,962,100$ 3,821,150$
Net Property Tax Supported (2,680,700)$ (2,541,451)$ (2,741,460)$ (2,589,169)$ (3,104,900)$ (3,031,450)$
Full-time Equivalents (FTE's)22.3 22.3 22.3 22.3 24.3 23.7
Public Works Department Summary
Page 62
Division: Facilities Management (311)
Manager: Jeff Jensen
Areas of Responsibility. The Facilities Management Division maintains the exteriors and interiors of the Fridley Civic Campus,
Public Works Building and other City buildings, as assigned. It strives to maintain all City facilities in a manner that ensures safety and extends their useful life.
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental - - - - - -
45 - Charges for Services - - - - - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - - - - - -
49 - Other Financing Sources - - - - - -
Total Revenues -$ -$ -$ -$ -$ -$
Expenditures
61 - Personnel Services 135,600$ 135,872$ 138,200$ 143,437$ 233,300$ 219,000$
62 - Supplies 16,400 13,417 13,200 34,185 28,700 36,600
63 - Other Services & Charges 175,400 160,277 183,500 195,662 350,300 251,100
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 327,400$ 309,566$ 334,900$ 373,284$ 612,300$ 506,700$
Net Property Tax Supported (327,400)$ (309,566)$ (334,900)$ (373,284)$ (612,300)$ (506,700)$
Full-time Equivalents (FTE's)1.8 1.8 1.8 1.8 3.8 2.8
Page 63
Division: Engineering (314)
Manager: Jon Lennander
Areas of Responsibility. The Engineering Division develops plans, sets specifications and determines estimates for capital
improvement projects and programs. It also is responsible for the design and construction of streets, sanitary sewer collection systems, storm water facilities, and water treatment and distribution systems. The Engineering Division also maintains records on various projects in the City (i.e., “as–built”), and utility service locations. Also, the GIS Geographic Information System (GIS) functions are housed in the Engineering Division and maintain the mapping and graphics systems for the City.
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits 27,500 32,150 27,500 36,575 32,200 32,200
44 - Intergovernmental - - - - - -
45 - Charges for Services 365,100 363,756 365,100 390,613 364,300 365,600
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - - - - - -
49 - Other Financing Sources - - - - - -
Total Revenues 392,600$ 395,906$ 392,600$ 427,188$ 396,500$ 397,800$
Expenditures
61 - Personnel Services 213,100$ 225,841$ 221,700$ 199,740$ 234,800$ 237,000$
62 - Supplies 10,800 5,549 9,300 4,740 10,400 10,900
63 - Other Services & Charges 92,700 115,148 100,700 85,419 102,500 107,100
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 316,600$ 346,538$ 331,700$ 289,899$ 347,700$ 355,000$
Net Property Tax Supported 76,000$ 49,368$ 60,900$ 137,289$ 48,800$ 42,800$
Full-time Equivalents (FTE's)2.1 2.1 2.1 2.1 2.1 2.1
Page 64
Division: Forestry (315)
Manager: Jeff Jensen
Areas of Responsibility. The Forestry Division provides for the health of the trees and other foliage of the City. Generally, it provides
for maintenance of trees located in parks, streets and other areas either owned or operated by the City, including removal, replacements, planting, trimming and inspection services. The Forestry Division also provides for the removal and replacement of private trees consistent with tree replacement programming.
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental - - - - 14,000 -
45 - Charges for Services - - - - - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - - - - - -
49 - Other Financing Sources - - - - - -
Total Revenues -$ -$ -$ -$ 14,000$ -$
Expenditures
61 - Personnel Services -$ -$ -$ -$ -$ -$
62 - Supplies 2,800 599 2,800 18,369 6,600 15,600
63 - Other Services & Charges 50,800 47,375 70,800 45,621 68,800 61,300
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 53,600$ 47,974$ 73,600$ 63,991$ 75,400$ 76,900$
Net Property Tax Supported (53,600)$ (47,974)$ (73,600)$ (63,991)$ (61,400)$ (76,900)$
Full-time Equivalents (FTE's)0.0 0.0 0.0 0.0 0.0 0.0
Page 65
Division: Park Maintenance (316)
Manager: Jeff Jensen
Areas of Responsibility. The Park Maintenance Division plans, designs, constructs and maintains both the active and passive areas of
the Park System in coordination with the Parks and Recreation Division. It also supports the activities of the Parks and Recreation Commission and assists with community celebrations and festivals.
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental - 22,302 - 150 - -
45 - Charges for Services - 130 - 685 500 500
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - 930 - - 500 500
49 - Other Financing Sources - - - - - -
Total Revenues -$ 23,362$ -$ 835$ 1,000$ 1,000$
Expenditures
61 - Personnel Services 701,700$ 677,036$ 702,700$ 704,191$ 713,700$ 722,200$
62 - Supplies 137,600 122,175 120,800 72,066 120,100 117,700
63 - Other Services & Charges 128,700 127,444 125,500 101,504 140,900 122,700
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 968,000$ 926,656$ 949,000$ 877,762$ 974,700$ 962,600$
Net Property Tax Supported (968,000)$ (903,294)$ (949,000)$ (876,927)$ (973,700)$ (961,600)$
Full-time Equivalents (FTE's)5.8 5.8 5.8 5.8 5.8 5.8
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Division: Street Lighting (317)
Manager: Jeff Jensen
Areas of Responsibility. The Lighting Division maintains the overhead lighting throughout the City, including all park lights,
streetlights, traffic signals and other lighting services.
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental - - - - - -
45 - Charges for Services - - - - - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - - - - - -
49 - Other Financing Sources - - - - - -
Total Revenues -$ -$ -$ -$ -$ -$
Expenditures
61 - Personnel Services 25,900$ 25,342$ 26,600$ 25,882$ 27,300$ 28,000$
62 - Supplies 6,000 3,125 6,000 1,561 6,500 6,600
63 - Other Services & Charges 214,000 217,693 232,500 190,622 220,000 224,000
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 245,900$ 246,160$ 265,100$ 218,065$ 253,800$ 258,600$
Net Property Tax Supported (245,900)$ (246,160)$ (265,100)$ (218,065)$ (253,800)$ (258,600)$
Full-time Equivalents (FTE's)0.3 0.3 0.3 0.3 0.3 0.3
Page 67
Division: Street Maintenance (318)
Manager: Jeff Jensen
Areas of Responsibility. The Street Maintenance Division performs the necessary tasks to reduce the depreciation and wear of City
streets. It also strives to maintain the desirable standards of appearance, serviceability and safety, which includes street sweeping, repair of street surfaces, and snow and/or ice prevention and removal.
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental 382,400 382,391 463,000 421,762 442,400 387,600
45 - Charges for Services - 213 - 225 100 100
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - - - - - -
49 - Other Financing Sources - - - - - -
Total Revenues 382,400$ 382,604$ 463,000$ 421,987$ 442,500$ 387,700$
Expenditures
61 - Personnel Services 786,200$ 752,579$ 780,500$ 803,144$ 809,000$ 817,800$
62 - Supplies 218,500 169,589 219,000 264,124 260,000 233,100
63 - Other Services & Charges 79,500 101,204 73,500 69,492 77,600 90,500
70 - Capital Outlay - - 80,600 - 25,000 -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 1,084,200$ 1,023,371$ 1,153,600$ 1,136,760$ 1,171,600$ 1,141,400$
Net Property Tax Supported (701,800)$ (640,768)$ (690,600)$ (714,773)$ (729,100)$ (753,700)$
Full-time Equivalents (FTE's)8.5 8.5 8.5 8.5 8.5 8.6
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Division: Fleet Services (319)
Manager: Mark Foster
Areas of Responsibility. The Fleet Services Division provides for the maintenance and upkeep of all City–owned equipment and
vehicles, including dump trucks, fire trucks, lawnmowers, passenger vehicles, pick–up trucks, squad cars and sport utility vehicles. It may also refer certain activities and repairs to external organizations, as need or required by warranty.
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental - - - - - -
45 - Charges for Services - - - - - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - 2,597 - 14,334 3,200 3,200
49 - Other Financing Sources - - - - - -
Total Revenues -$ 2,597$ -$ 14,334$ 3,200$ 3,200$
Expenditures
61 - Personnel Services 351,200$ 338,041$ 356,200$ 366,582$ 376,900$ 398,050$
62 - Supplies 26,500 31,649 41,560 36,872 28,900 33,400
63 - Other Services & Charges 82,300 75,965 91,400 90,298 120,800 88,500
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 460,000$ 445,655$ 489,160$ 493,752$ 526,600$ 519,950$
Net Property Tax Supported (460,000)$ (443,058)$ (489,160)$ (479,418)$ (523,400)$ (516,750)$
Full-time Equivalents (FTE's)3.8 3.8 3.8 3.8 3.8 4.1
Page 69
Department: Community Services and Employee Relations
Director: Deborah Dahl
Description. The General Management Department, also referred to generally as the City Manager’s Office, provide administrative
and executive oversight for all City activities and projects. In addition to supervising the Springbrook Nature Center (outlined in another section of the budget as a Special Revenue Fund), the department includes the following divisions: Parks and Recreation; Employee Resources; and Marketing and Communications.
2019 Update. In 2019, the Community Services and Employee Resources Department made significant progress on several of the goals
and objectives outlined in the 2019 Budget.
• Parks and Recreation Division staff focused on a variety of priorities, including:
o Developed a Park System Master Plan, program review, public engagement and action plan;
o Expanded of Springbrook Nature Center (SNC) for environmental education and outreach to additional schools and for City programs and parks;
o Implemented community engagement efforts;
o Implemented a new park reservation and program registration software (i.e., Perfect Mind); and
o Assisted in the construction of a new pavilion at SNC.
• Marketing and Communications Division staff focused on a variety of priorities, including:
o Launched a new branding campaign for the City, Public Safety, SNC and Fridley Liquor;
o Expanded social media efforts;
o Redeveloped the City website, including specific websites for the Liquor Store, SNC and Public Safety.
• Employee Resources Division staff focused on a variety of priorities, including:
o Implemented a new applicant tracking system (i.e., NeoGOV);
o Reviewed the City–provided benefits and completed the open enrollment process; and
o Revised the new employee “on–boarding” process.
2020 Trends. For 2020, the Community Services and Employee Relations Department anticipates the following trends that may impact
budget and operations.
Page 70
• In the Parks and Recreation Division, staff are seeing a significant shift in demands on the parks system and recreation programs. As a result, the City will experience a greater need for programming (and likely staffing) to accommodate growth in demands and interests in programs and events.
• In the Marketing and Communications Division, staff continue to improve and expand upon the use of technology to keep pace with the City’s needs, including: a need for video productions and streaming content; a call for more public and community engagement efforts; and tools to provide greater opportunities and forums for stakeholders to provide feedback.
• In the Employee Resources Division, the City continues to experience an increasing number of retirements and a change in
staffing (i.e., demographics). As such, the division will place a greater emphasis on mobile technology and staff development.
Also, the division will need to establish a clearer compensation and benefits philosophy to remain competitive in the
marketplace.
2020 Significant Issues and Priorities. Along with the trends, there are several other significant issues or priorities, including but not
limited to those mentioned below.
• Working with the Finance Department and other staff to identify funding alternatives for the pending Parks System Master Plan and for expanded program activities.
• Develop more events and programs related to “Rec–on–the–Go” and continue to explore potential river amenities along with programming opportunities for the Fridley Civic Campus.
• Continue to build on the foundation of the digital and social media focus and presence, and develop the marketing literacy of departments and staff.
• Produce more multi–media programs and pieces in support of the communications needs of other City departments and the City Council;
• Continue to improve the employee “on–boarding” processes; and support staff development and performance review plans.
• Complete a comprehensive review of the compensation plan and fringe benefits strategies.
Page 71
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental 3,500 - - - - -
45 - Charges for Services 210,200 202,040 193,100 171,065 182,200 176,400
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous 5,000 5,168 - 1,461 11,400 7,400
49 - Other Financing Sources - - - - - -
Total Revenues 218,700$ 207,208$ 193,100$ 172,526$ 193,600$ 183,800$
Expenditures
61 - Personnel Services 888,300$ 775,170$ 827,200$ 732,034$ 894,500$ 1,036,200$
62 - Supplies 67,000 55,376 59,000 35,350 58,900 64,530
63 - Other Services & Charges 230,500 197,486 199,100 149,770 252,200 323,220
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 1,185,800$ 1,028,032$ 1,085,300$ 917,154$ 1,205,600$ 1,423,950$
Net Property Tax Supported (967,100)$ (820,824)$ (892,200)$ (744,628)$ (1,012,000)$ (1,240,150)$
Full-time Equivalents (FTE's)7.5 7.5 7.5 8.3 8.3 9.9
Community Services and Employee Resources Department Summary
Page 72
Division: Parks and Recreation (410)
Manager: Margo Numedahl
Areas of Responsibility. The Parks and Recreation Division provides a wide variety of year–round leisure activities, which contribute
toward the physical, social and emotional well–being of participants of all ages. It provides programs in the following areas: instructional recreation activities; competitive athletic leagues; fitness activities; special events; cultural arts; and outings. Beginning in 2019, this Parks and Recreation Division ceased operation of a Senior Center.
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental 3,500 - - - - -
45 - Charges for Services 210,200 202,040 193,100 171,065 182,200 176,400
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous 5,000 5,168 - 1,461 11,400 7,400
49 - Other Financing Sources - - - - - -
Total Revenues 218,700$ 207,208$ 193,100$ 172,526$ 193,600$ 183,800$
Expenditures
61 - Personnel Services 670,700$ 562,440$ 595,000$ 486,125$ 451,900$ 567,000$
62 - Supplies 64,200 53,906 56,200 32,218 56,000 60,730
63 - Other Services & Charges 191,400 171,019 161,900 123,092 217,200 226,070
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 926,300$ 787,364$ 813,100$ 641,435$ 725,100$ 853,800$
Net Property Tax Supported (707,600)$ (580,157)$ (620,000)$ (468,909)$ (531,500)$ (670,000)$
Full-time Equivalents (FTE's)5.5 5.5 5.5 5.5 4.3 5.9
Page 73
Division: Employee Resources (416)
Manager: Becca Hellegers
Areas of Responsibility. The Employee Resources Divisions supports and maintains the human resources of the City. It addresses all
human resources matters of the organization, including: compensation analysis; employee recruitment and retention; employee benefits; labor relations and negotiations; personnel regulation and policy compliance; and workforce development. The Employee Resources Division also works closely with the Accounting Division in support of payroll administration.
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental - - - - - -
45 - Charges for Services - - - - - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - - - - - -
49 - Other Financing Sources - - - - - -
Total Revenues -$ -$ -$ -$ -$ -$
Expenditures
61 - Personnel Services 217,600$ 212,731$ 232,200$ 244,706$ 353,600$ 371,900$
62 - Supplies 2,800 1,470 2,800 3,132 2,900 3,800
63 - Other Services & Charges 39,100 26,467 37,200 26,678 35,000 49,950
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 259,500$ 240,667$ 272,200$ 274,516$ 391,500$ 425,650$
Net Property Tax Supported (259,500)$ (240,667)$ (272,200)$ (274,516)$ (391,500)$ (425,650)$
Full-time Equivalents (FTE's)2.0 2.0 2.0 2.8 3.0 3.0
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Division: Marketing and Communications (417)
Manager: Luke Cardona
Areas of Responsibility. The Marketing and Communications Division supports the marketing and promotional efforts of the City,
including: media relations; municipal liquor store marketing; newsletter production; social media management; special events and programs; and video production. Financially, the costs of its activities are shared with the Cable Television Fund (225).
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental - - - - - -
45 - Charges for Services - - - - - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - - - - - -
49 - Other Financing Sources - - - - - -
Total Revenues -$ -$ -$ -$ -$ -$
Expenditures
61 - Personnel Services -$ -$ -$ 1,203$ 89,000$ 97,300$
62 - Supplies - - - - - -
63 - Other Services & Charges - - - - - 47,200
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures -$ -$ -$ 1,203$ 89,000$ 144,500$
Net Property Tax Supported -$ -$ -$ (1,203)$ (89,000)$ (144,500)$
Full-time Equivalents (FTE's)0.0 0.0 0.0 0.0 1.0 1.0
Page 75
Department: Community Development
Director: Scott Hickok
Description. The Community Development Department coordinates and plans for all the different real estate developments in the
City including: commercial; industrial; and residential (both single family and multi–family homes). The department promotes
commercial and industrial development to expand the job base with livable wage employment opportunities and to increase the tax
base. In addition to serving as the primary staff liaison to the Housing and Redevelopment Authority (HRA), the department includes the following divisions:
1. Building Inspections; 2. Planning; and
3. Rental Inspections.
2019 Update. For 2019, one of the important tasks was to find the best replacement software for the Code Tracking System (CTS). The
City hoped to purchase it in late 2018 and installed early 2019, prior to the busiest season for code enforcement activities. Though the software was not purchased until 2019, staff completed considerable research and chose a product with additional modules for building inspections and other community development needs. Additionally, the department undertook a more aggressive public nuisance abatement program as a result of a recent change in the Fridley City Code concerning the regulation of rear yards. As a result, the City experienced a significant increase in code enforcement
cases.
2020 Trends. For 2020, the Community Development Department anticipates the following trends that may impact budget and
operations.
• The Building Inspection and Planning Divisions will continue to experience a surge in building and construction projects based on those approved and that will start in late 2019 and early 2020.
• The Rental Inspection Division will be modifying its inspection schedule to spread out inspections over a 12–month, rather than a 9–month structure as currently designed. All units will still be inspected every 3 years. However, the 12–month schedule will accommodate the new buildings being added to the housing inventory. which include but are not limited to: the Fridley Station Village Project; the Ebenezer Senior Housing Project; and the Lennar Townhome development. In the 9–month schedule there was built in time for re-inspection, common area inspections, and licensing administrative tasks.
Page 76
• The Environmental Planner will complete the Park System Manager Plan in conjunction with the Community Services and Employee Resources staff. The overall succession plan for the Planning Division will see the promotion of a new Planning Manager and an opportunity to refill the planner position.
2020 Significant Issues and Priorities. Along with the trends, there are several other significant issues or priorities, including but not
limited to those mentioned below.
• Planning on the 57th Avenue Overpass, inspiring other development in the Transit Oriented Development (TOD) Area and fostering development in the industrial areas surrounding Northern Stacks and the new Lost Star Brewery will be a focus for the Planning Division.
• The Building Inspection Division will begin assuming certain business licensing tasks once managed by the City Clerk’s Office.
The archiving of all large plan sets will be completed in 2020.
• The Rental Inspection Division will include an intern to assist with inspection of the garage structures of the many and various
rental complexes throughout the City. It will also be implementing its 12–month/3–year revised inspection schedule for greater
efficiency and to integrate the new multi–family rental complexes.
Page 77
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments 14,800 17,932 16,500 24,066 17,500 19,100
43 - Licenses and Permits 847,000 806,270 946,100 1,079,972 954,715 868,200
44 - Intergovernmental - - - - - -
45 - Charges for Services 88,800 88,885 88,800 126,394 118,400 107,700
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - (5) - (1) - -
49 - Other Financing Sources - - - - - -
Total Revenues 950,600$ 913,082$ 1,051,400$ 1,230,431$ 1,090,615$ 995,000$
Expenditures
61 - Personnel Services 987,800$ 956,722$ 994,300$ 984,624$ 1,023,800 1,056,200$
62 - Supplies 10,800 7,566 10,900 10,033 13,200 13,500
63 - Other Services & Charges 198,000 156,628 194,500 142,034 313,300 274,120
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 1,196,600$ 1,120,916$ 1,199,700$ 1,136,691$ 1,350,300$ 1,343,820$
Net Property Tax Supported (246,000)$ (207,834)$ (148,300)$ 93,741$ (259,685)$ (348,820)$
Full-time Equivalents (FTE's)9.5 9.5 9.5 9.5 9.5 9.5
Community Development Department Summary
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Division: Building Inspections (511)
Manager: Tony DeForge
Areas of Responsibility. The Building Inspections Division enforces the building code and applicable ordinances within the City in
order to prevent health and safety hazards. It also provides applicable information to homeowners and businesses and reviews building plans and provides coordination of inspections.
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits 675,000 632,233 774,100 907,978 775,815 688,300
44 - Intergovernmental - - - - 56,800 -
45 - Charges for Services 53,200 53,459 53,200 81,103 - 56,800
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - (5) - (1) - -
49 - Other Financing Sources - - - - - -
Total Revenues 728,200$ 685,687$ 827,300$ 989,080$ 832,615$ 745,100$
Expenditures
61 - Personnel Services 303,900$ 308,399$ 305,800$ 312,084$ 317,800$ 330,800$
62 - Supplies 3,700 2,490 3,700 3,377 5,200 5,280
63 - Other Services & Charges 112,100 94,637 111,800 91,272 114,600 114,840
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 419,700$ 405,526$ 421,300$ 406,732$ 437,600$ 450,920$
Net Property Tax Supported 308,500$ 280,161$ 406,000$ 582,348$ 395,015$ 294,180$
Full-time Equivalents (FTE's)3.0 3.0 3.0 3.0 3.0 3.0
Page 79
Division: Planning (512)
Manager: Stacy Stromberg
Areas of Responsibility. The Planning Division oversee all land development activities and efforts in the City in compliance with the
Comprehensive Plan. It also maintains compliance with ordinances related to public nuisances, subdivisions and zoning. The Planning Division serves as the liaison to the Planning Commission and the Environmental Quality and Energy Commission. It is also responsible for the administration of the various waste reduction programs provided by the City and partnering agencies.
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments 14,800 17,932 16,500 24,066 17,500 19,100
43 - Licenses and Permits 10,000 8,050 10,000 8,425 14,900 14,900
44 - Intergovernmental - - - - - -
45 - Charges for Services 19,600 19,478 19,600 22,464 41,600 30,900
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - - - - - -
49 - Other Financing Sources - - - - - -
Total Revenues 44,400$ 45,460$ 46,100$ 54,955$ 74,000$ 64,900$
Expenditures
61 - Personnel Services 512,200$ 466,709$ 468,200$ 455,270$ 487,200$ 508,700$
62 - Supplies 3,800 3,960 3,900 5,800 3,700 4,490
63 - Other Services & Charges 74,700 57,880 68,400 41,678 184,100 152,330
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 590,700$ 528,549$ 540,500$ 502,748$ 675,000$ 665,520$
Net Property Tax Supported (546,300)$ (483,089)$ (494,400)$ (447,794)$ (601,000)$ (600,620)$
Full-time Equivalents (FTE's)4.9 4.9 4.4 4.4 4.4 4.4
Page 80
Division: Rental Inspections (514)
Manager: Pat Wolfe
Areas of Responsibility. The Rental Inspections Division provides for the systematic inspections and licensing of all rental units located
in the City. In doing so, it protects the health, safety and well–being of the Fridley community, and preserves valuable housing stock for current and future residents.
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits 162,000 165,987 162,000 163,569 164,000 165,000
44 - Intergovernmental - - - - - -
45 - Charges for Services 16,000 15,948 16,000 22,828 20,000 20,000
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - - - - - -
49 - Other Financing Sources - - - - - -
Total Revenues 178,000$ 181,935$ 178,000$ 186,397$ 184,000$ 185,000$
Expenditures
61 - Personnel Services 171,700$ 181,614$ 220,300$ 217,270$ 218,800$ 216,700$
62 - Supplies 3,300 1,116 3,300 857 4,300 3,730
63 - Other Services & Charges 11,200 4,111 14,300 9,084 14,600 6,950
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 186,200$ 186,841$ 237,900$ 227,210$ 237,700$ 227,380$
Net Property Tax Supported (8,200)$ (4,906)$ (59,900)$ (40,813)$ (53,700)$ (42,380)$
Full-time Equivalents (FTE's)1.6 1.6 2.1 2.1 2.1 2.1
Page 81
SPECIAL REVENUE FUNDS
This section of the Adopted 2020 Budget provides information regarding the following departments and their respective divisions as
supported by Special Revenue Funds:
• Summary;
• Cable Television Fund;
• Solid Water Abatement (i.e., Recycling) Fund;
• Police Activity Fund; and
• Springbrook Nature Center Fund. The remainder of this page intentionally left blank.
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Summary
Generally, special revenue funds are designed to account for the activities of a specific revenue source and are legally restricted for
specific purpose. At present, the City maintains such funds for Cable Television, Solid Waste Abatement (i.e., recycling), Police Activity
and the Springbrook Nature Center. The City budgets for these funds in a similar manner to the General Fund.
The 2020 Budget assumes a total of $1,961,600 in Special Revenue Fund expenditures, an increase of $122,700, or about 7%, compared
to the 2019 Budget. Generally, the increase in expenditures may be attributed to the Policy Activity Fund and Cable Television (TV)
Fund. Through the Police Activity Fund, the City administers a Toward Zero Deaths Grant on behalf of the County, which will increase
by about $52,500 compared to 2019. With respect to the Cable TV Fund, the 2020 Budget assumes an increase of $18,000, or about
6%, and $21,900, or about 17%, in Personnel Services, and Other Services and Charges, respectively. It is important to note that most of the increase in Other Services and Charges supports a change in the Administrative Charge levied by the General Fund to support fund operations.
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
2017 Budget 2017 Activity 2018 Budget 2018 Activity 2019 Budget 2020 Budget
Figure No. 18: Special Fund Revenue Expenditures by Fund
Cable TV Fund Solid Waste Abatement Fund
Police Activity Fund Springbrook Nature Center Fund
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Fund: Cable Television (225)
Department: Community Services and Employee Relations Director: Debbie Dahl
Division: Marketing and Communications Manager: Luke Cardona
Areas of Responsibility. The Cable TV Fund supports the Fridley Municipal Television Channel 17, website and social media
programming as well as programming for Public Access Channel 15. All regular City Council meetings are broadcast live and for playback on Channel 17. Staff produce more than 90 programs a year. The Cable TV Fund also provides equipment necessary for the operations of Channel 17.
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits 290,000 297,233 290,000 275,625 293,300 264,000
44 - Intergovernmental - - - - - -
45 - Charges for Services 1,115 1,115 - 740 700 700
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous 36,000 38,114 10,000 24,723 14,500 14,700
49 - Other Financing Sources 30,000 - - - - -
Total Revenues 357,115$ 336,461$ 300,000$ 301,088$ 308,500$ 279,400$
Expenditures
61 - Personnel Services 215,200$ 176,533$ 225,100$ 214,009$ 182,300$ 193,100$
62 - Supplies 4,400 364 4,400 236 16,500 22,000
63 - Other Services & Charges 112,200 108,588 120,700 110,581 123,800 145,680
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - 250,000 250,000 - -
Total Expenditures 331,800$ 285,485$ 600,200$ 574,826$ 322,600$ 360,780$
Net Fund Balance Supported 25,315$ 50,976$ (300,200)$ (273,737)$ (14,100)$ (81,380)$
Full-time Equivalents (FTE's)2.0 2.0 2.0 2.7 2.0 2.0
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Fund: Solid Waste Abatement (237)
Department: Community Development Director: Scott Hickok
Division: Recycling Coordinator: Rachel Workin
Areas of Responsibility. Established in 1991, the Solid Waste Abatement Fund supports various activities, including: curbside recycling;
drop-off events to eliminate electronics and appliances; and marketing and educational activities. Generally, the Fund seeks to reduce or prevent items from entering the waste stream that may be handled in some other form or fashion.
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental 109,000 106,987 125,000 124,988 126,800 126,970
45 - Charges for Services 296,000 295,979 308,700 309,267 342,400 369,400
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous 17,900 16,833 7,000 4,486 3,500 3,500
49 - Other Financing Sources - - - - - -
Total Revenues 422,900$ 419,799$ 440,700$ 438,741$ 472,700$ 499,870$
Expenditures
61 - Personnel Services 54,500$ 58,424$ 48,400$ 46,642$ 49,100$ 54,700$
62 - Supplies 2,700 1,981 20,700 35,093 18,200 5,300
63 - Other Services & Charges 362,300 359,039 371,600 356,723 405,200 437,700
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 419,500$ 419,444$ 440,700$ 438,458$ 472,500$ 497,700$
Net Fund Balance Supported 3,400$ 355$ -$ 282$ 200$ 2,170$
Full-time Equivalents (FTE's)0.5 0.5 0.5 0.5 0.5 0.5
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Fund: Police Activity (260)
Department: Public Safety Director: Brian Weierke
Division: Police Manager: Ryan George
Areas of Responsibility. The Police Activity Fund receives grants and intergovernmental aids designed to support public safety
activities and needs. In most cases, the grants are provided on a reimbursement basis. However, in some situations, funds are provided in advance and expended on specific activities or projects. Principally, the Police Activity Fund supports the Public Safety Data System (PSDS) System, a county–wide data sharing service for public safety agencies. The City physically houses the personnel associated with the PSDS System.
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental - - - - - -
45 - Charges for Services 154,700 146,771 163,900 159,468 429,000 481,500
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - - - - - -
49 - Other Financing Sources - - - - - -
Total Revenues 154,700$ 146,771$ 163,900$ 159,468$ 429,000$ 481,500$
Expenditures
61 - Personnel Services 127,500$ 120,502$ 130,100$ 131,051$ 134,100$ 140,100$
62 - Supplies 5,200 9,420 8,200 8,146 5,400 5,500
63 - Other Services & Charges 11,400 14,144 21,800 17,709 281,100 336,700
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 144,100$ 144,066$ 160,100$ 156,906$ 420,600$ 482,300$
Net Fund Balance Supported 10,600$ 2,704$ 3,800$ 2,562$ 8,400$ (800)$
Full-time Equivalents (FTE's)1.0 1.0 1.0 1.0 1.0 1.0
Page 86
Fund: Springbrook Nature (270)
Department: Community Services and Employee Relations Director: Debbie Dahl
Division: Springbrook Nature Center Manager: Mike Maher
Areas of Responsibility. The Springbrook Nature Center (SNC) Fund supports a wide range of activities and programs related to the
Springbrook Nature Center, a premier park and open space reserve. The fund also supports the maintenance and operation of the Interpretive Center, a multi–use facility that provides natural resources programming and classroom space. The SNC partners with local school districts and non–profits to provide a variety of educational opportunities. The entire park area may be explored by the general public.
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes 350,700$ 344,550$ 368,200$ 368,499$ 392,497$ 412,107$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental - - - - - -
45 - Charges for Services 120,200 129,634 141,500 141,828 164,000 151,400
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous 55,000 62,987 57,000 59,029 91,000 69,500
49 - Other Financing Sources - - 44,000 44,000 - -
Total Revenues 525,900$ 537,172$ 610,700$ 613,356$ 647,497$ 633,007$
Expenditures
61 - Personnel Services 384,100$ 374,279$ 411,300$ 411,920$ 445,900$ 468,100$
62 - Supplies 45,900 52,406 40,700 40,364 45,600 43,110
63 - Other Services & Charges 71,500 73,335 75,400 81,146 81,700 109,610
70 - Capital Outlay 40,000 39,670 60,000 60,448 - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - 50,000 -
Total Expenditures 541,500$ 539,690$ 587,400$ 593,878$ 623,200$ 620,820$
Net Fund Balance Supported (15,600)$ (2,518)$ 23,300$ 19,478$ 24,297$ 12,187$
Full-time Equivalents (FTE's)3.5 3.5 4.7 4.7 4.7 4.8
Page 87
CAPITAL PROJECT FUNDS
For information and analysis regarding the Adopted 2020 Budget for the Capital Projects Funds, please refer to Volume No. 3: 2020–
2024 Capital Investment Program.
The remainder of this page intentionally left blank.
Page 88
ENTERPRISE FUNDS
This section of the Adopted 2020 Budget provides information regarding the following funds and their respective divisions as supported
by Enterprise Funds:
• Summary;
• Water Utility Fund;
• Sanitary Sewer Utility Fund;
• Storm Water Utility Fund; and
• Municipal Liquor Fund. The remainder of this page intentionally left blank.
Page 89
Summary
Enterprise Funds are funds designed to account for proprietary activities in which fees or rates are charged to external users for goods
or services. At present, the City maintains such funds for Water Utility, Sanitary Sewer Utility, Storm Water Utility and Municipal Liquor.
For these funds, the City prepares a five–year budget projection to develop the annual budget for each fund and determine the
appropriate fees and rates for end users. Additionally, the City regularly engages third–party consultants to review fund activities to
ensure proper fund management and adequate financial resources. Ideally, these funds are self–sustaining.
The 2020 Budget assumes a total of about $21,621,000 in Enterprise Fund expenses, a decrease of approximately $2,740,600, or about
12%, compared to 2019. Generally, the decrease in expenses may be attributed to reduced capital project activity in 2020, most notably
in the Water and Sanitary Sewer Utility Funds. For the Water Utility Fund, the City will complete the second year of the two–year Locke Park Water Treatment Plant Rehabilitation Project. About $1,100,000 of the total cost of $3,600,000 will occur in 2020; the year–over–year decrease reflects this change in capital project activity. In 2020, the City will defer about $840,000 of capital projects for the Sanitary Sewer Fund from 2020 to 2021 and 2022, due to a delay in the corresponding street rehabilitation project. For more information about these capital projects, please refer to the 2020–2024 CIP.
-
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
2017 Budget 2017 Activity 2018 Budget 2018 Activity 2019 Budget 2020 Budget
Figure No. 20: Enterprise Funds Expenditures by Fund
Water Utility Fund Sanitary Sewer Utility Fund
Storm Water Utility Fund Municipal Liquor Fund
Page 90
Fund: Water Utility Fund
Department: Public Works Director: Jim Kosluchar
Areas of Responsibility. The Water Utility Fund provides for the treatment, distribution, and metering of safe drinking water to
properties within the City. The fund also maintains water pressure and fire hydrants used for fire suppression throughout the City. Additionally, the fund supports the cost of all debt service associated with capital improvements for the water utility.
2019 Update. In 2019, the Public Works Department made significant progress on several of the goals and objectives outlined in the
2019 Budget.
• The Water Operations Division had several projects in the planning/design/construction stage, including the work at Water Treatment Plant No. 2, and numerous well planning efforts. With the return of the water interconnect with the City of New Brighton, the fund realized related savings in water production. Water consumption for the year to date appears to have stabilized with new consumption for redevelopment offsetting continued but slower–paced conservation. The fund has been
challenged with a record number of water main breaks over the 2018–2019 season.
2020 Trends. For 2020, the Public Works Department anticipates the following trends that may impact budget and operations.
• The Water Operations Division continues to train utilities staff in 2020, coordinate numerous infrastructure maintenance projects and work closely with State agencies to resolve issues related to impacted wells.
2020 Significant Issues and Priorities. Along with the trends, there are several other significant issues or priorities, including but not
limited to those mentioned below.
• The Water Operations Division will realize significant savings in several areas and will continue with an overlapping Public Service Worker position through the end of 2020.
Page 91
Division: Administration and Operations Manager: Greg Kottsick
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
42 - Special Assessments -$ -$ -$ -$ -$ -$
44 - Intergovernmental - - - - - -
45 - Charges for Services - 7,859 - 2,005 - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous 20,300 47,833 5,200 70,257 15,000 15,000
48 - Proprietary Revenue 3,553,400 3,479,106 3,862,000 3,907,721 3,983,500 3,983,500
49 - Other Financing Sources - - - (7,046) - -
Total Revenues 3,573,700$ 3,534,797$ 3,867,200$ 3,972,937$ 3,998,500$ 3,998,500$
Expenditures
50 - Cost of Goods Sold -$ -$ -$ -$ -$ -$
61 - Personnel Services 665,900 753,473 705,300 690,968 810,500 752,400
62 - Supplies 1,090,300 847,630 342,300 325,561 223,900 228,178
63 - Other Services & Charges 1,955,600 1,819,875 1,862,800 1,884,622 1,882,700 1,939,554
70 - Capital Outlay 3,207,821 - 865,000 - 4,740,000 2,932,000
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 6,919,621$ 3,420,977$ 3,775,400$ 2,901,151$ 7,657,100$ 5,852,132$
Net Fund Balance Supported (3,345,921)$ 113,820$ 91,800$ 1,071,786$ (3,658,600)$ (1,853,632)$
Full-time Equivalents (FTE's)7.9 7.9 7.9 7.9 7.9 7.9
Page 92
Division: Debt Service Manager: Dan Tienter
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
42 - Special Assessments -$ -$ -$ -$ -$ -$
44 - Intergovernmental - - - - - -
45 - Charges for Services - - - - - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - - - - - -
48 - Proprietary Revenue - - - - - -
49 - Other Financing Sources - - - - - -
Total Revenues -$ -$ -$ -$ -$ -$
Expenditures
50 - Cost of Goods Sold -$ -$ -$ -$ -$ -$
61 - Personnel Services - - - - - -
62 - Supplies - - - - - -
63 - Other Services & Charges - - - - - -
70 - Capital Outlay - - - - - -
80 - Debt Service 2,788,600 88,124 1,018,700 143,043 1,025,600 1,212,930
99 - Other Financing Uses - - - - - -
Total Expenditures 2,788,600$ 88,124$ 1,018,700$ 143,043$ 1,025,600$ 1,212,930$
Net Fund Balance Supported (2,788,600)$ (88,124)$ (1,018,700)$ (143,043)$ (1,025,600)$ (1,212,930)$
Full-time Equivalents (FTE's)0.0 0.0 0.0 0.0 0.0 0.0
Page 93
Fund: Sanitary Sewer Utility Fund
Department: Public Works Director: Jim Kosluchar
Areas of Responsibility. The Sanitary Sewer Utility Fund provides for maintenance of trunk and collector sanitary sewer systems and
sanitary sewer lift stations maintained by the City. The fund also provides support for wastewater treatment in concert with the Metropolitan Council. Additionally, the fund supports the cost of all debt service associated with capital improvements for the utility.
2019 Update. In 2019, the Public Works Department made significant progress on several of the goals and objectives outlined in the
2019 Budget.
• The Sanitary Sewer Operations Division experienced several staffing changes in 2019 and made efforts to stabilize our utilities workforce. The City remained on track for maintenance of the sanitary sewer system and continued efforts to pinpoint sources of inflow and infiltration. The City is also in the process of lining several large–diameter sanitary sewers south of Interstate 694 in 2019.
2020 Trends. For 2020, the Public Works Department anticipates the following trends that may impact budget and operations.
• The Sanitary Sewer Operations Division will continue efforts to retrofit one large lift station along with regular maintenance duties in 2020. Building and training the utilities staff will be another theme in 2020.
2020 Significant Issues and Priorities. Along with the trends, there are several other significant issues or priorities, including but not
limited to those mentioned below.
• The Sanitary Sewer Operations Division will focus on coordination for the upcoming street rehabilitation projects and preparing for the lift station replacement project in 2021.
Page 94
Division: Administration and Operations Manager: Greg Kottsick
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
42 - Special Assessments -$ -$ -$ -$ -$ -$
44 - Intergovernmental - - - - 50,000 50,000
45 - Charges for Services - - - - - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous 8,500 11,464 18,800 30,569 14,000 14,000
48 - Proprietary Revenue 5,593,500 5,640,419 6,043,530 6,095,555 6,167,375 6,167,375
49 - Other Financing Sources - 16,000 - - - -
Total Revenues 5,602,000$ 5,667,884$ 6,062,330$ 6,126,124$ 6,231,375$ 6,231,375$
Expenditures
50 - Cost of Goods Sold -$ -$ -$ -$ -$ -$
61 - Personnel Services 393,800 331,293 376,710 338,158 372,700 451,200
62 - Supplies 52,400 35,924 52,300 39,346 39,400 40,188
63 - Other Services & Charges 4,939,500 4,938,186 4,977,804 4,955,783 5,305,915 5,412,033
70 - Capital Outlay 615,000 - 265,000 - 995,000 155,555
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 6,000,700$ 5,305,404$ 5,671,814$ 5,333,287$ 6,713,015$ 6,058,976$
Net Fund Balance Supported (398,700)$ 362,479$ 390,516$ 792,836$ (481,640)$ 172,399$
Full-time Equivalents (FTE's)3.7 3.7 3.7 3.7 3.7 4.6
Page 95
Division: Debt Service Manager: Dan Tienter
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
42 - Special Assessments -$ -$ -$ -$ -$ -$
44 - Intergovernmental - - - - - -
45 - Charges for Services - - - - - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - - - - - -
48 - Proprietary Revenue - - - - - -
49 - Other Financing Sources - - - - - -
Total Revenues -$ -$ -$ -$ -$ -$
Expenditures
50 - Cost of Goods Sold -$ -$ -$ -$ -$ -$
61 - Personnel Services - - - - - -
62 - Supplies - - - - - -
63 - Other Services & Charges - - - - - -
70 - Capital Outlay - - - - - -
80 - Debt Service 41,600 11,225 45,600 10,188 9,600 43,500
99 - Other Financing Uses - - - - - -
Total Expenditures 41,600$ 11,225$ 45,600$ 10,188$ 9,600$ 43,500$
Net Fund Balance Supported (41,600)$ (11,225)$ (45,600)$ (10,188)$ (9,600)$ (43,500)$
Full-time Equivalents (FTE's)0.0 0.0 0.0 0.0 0.0 0.0
Page 96
Fund: Storm Water Utility Fund
Department: Public Works Director: Jim Kosluchar
Areas of Responsibility. The Storm Water Utility Fund provides for maintenance of trunk and collector storm water systems
maintained by the City. The fund also establishes and maintains improvements and programs provided to meet storm water quality objectives as established by the Metropolitan Council and other agencies. Additionally, the fund supports the cost of all debt service associated with capital improvements for the utility.
2019 Update. In 2019, the Public Works Department made significant progress on several of the goals and objectives outlined in the
2019 Budget.
• The Storm Water Operations Division recently applied more concentrated maintenance with Park Maintenance personnel to many stormwater of the Best Management Practices (BMPs) established in recent years. The storm water lift station on Mississippi Street was rehabilitated in 2019 by division staff and supplemented with contractors. The City has also seen the impact of recent flood control projects and continues to make efforts to address remaining areas to reduce flood potential. A
new MS4 permit has been reviewed and prepared for with its advent later this year.
2020 Trends. For 2020, the Public Works Department anticipates the following trends that may impact budget and operations.
• Recently, the City has been allocating Parks Maintenance Staff to maintain storm water BMPs and drainage systems. The workload has taken away from needed park maintenance and project work. Compliance with a new Municipal Separate Storm Sewer System (MS4) Permit will create the need for additional resources in conjunction with partnering storm water management agencies.
2020 Significant Issues and Priorities. Along with the trends, there are several other significant issues or priorities, including but not
limited to those mentioned below.
• The Storm Water Operation Division will add a partial FTE assigned to storm water specific work in 2020, allowing other Public Works divisions to realize their full resource allocation.
Page 97
Division: Administration and Operations Manager: Jeff Jensen
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
42 - Special Assessments -$ 4,495$ -$ 939$ -$ -$
44 - Intergovernmental 500,000 775,131 273,000 272,957 - -
45 - Charges for Services - - - - - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous 12,000 18,612 12,000 278,607 15,000 15,000
48 - Proprietary Revenue 1,351,000 1,378,096 1,396,000 1,433,934 1,461,100 1,504,400
49 - Other Financing Sources - - - - - -
Total Revenues 1,863,000$ 2,176,333$ 1,681,000$ 1,986,438$ 1,476,100$ 1,519,400$
Expenditures
50 - Cost of Goods Sold -$ -$ -$ -$ -$ -$
61 - Personnel Services 478,400 463,205 481,400 471,595 485,100 582,100
62 - Supplies 15,000 18,064 15,000 17,161 16,800 23,004
63 - Other Services & Charges 605,200 596,161 628,400 575,092 641,700 813,222
70 - Capital Outlay 1,325,000 - 947,000 - 1,603,000 1,038,000
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 2,423,600$ 1,077,430$ 2,071,800$ 1,063,848$ 2,746,600$ 2,456,326$
Net Fund Balance Supported (560,600)$ 1,098,903$ (390,800)$ 922,590$ (1,270,500)$ (936,926)$
Full-time Equivalents (FTE's)5.1 5.0 5.0 5.0 5.0 6.7
Page 98
Division: Debt Service Manager: Dan Tienter
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
42 - Special Assessments -$ -$ -$ -$ -$ -$
44 - Intergovernmental - - - - - -
45 - Charges for Services - - - - - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - - - - - -
48 - Proprietary Revenue - - - - - -
49 - Other Financing Sources - - - - - -
Total Revenues -$ -$ -$ -$ -$ -$
Expenditures
50 - Cost of Goods Sold -$ -$ -$ -$ -$ -$
61 - Personnel Services - - - - - -
62 - Supplies - - - - - -
63 - Other Services & Charges - - - - - -
70 - Capital Outlay - - - - - -
80 - Debt Service 33,700 8,350 32,900 7,600 32,200 31,400
99 - Other Financing Uses - - - - - -
Total Expenditures 33,700$ 8,350$ 32,900$ 7,600$ 32,200$ 31,400$
Net Fund Balance Supported (33,700)$ (8,350)$ (32,900)$ (7,600)$ (32,200)$ (31,400)$
Full-time Equivalents (FTE's)0.0 0.0 0.0 0.0 0.0 0.0
Page 99
Fund: Municipal Liquor
Department: Finance Director: Dan Tienter
Areas of Responsibility. Established in 1949, the Municipal Liquor operation consists of two retail locations with annual sales near
$6,000,000 annually, with a portion of the net profits benefiting the General Fund, Park Capital Projects Fund and the Equipment Capital Projects Fund. Generally, the fund “pours its profits” back into the City and alleviates the property tax burden on businesses and residents of the community. The fund contains two divisions – one for each store.
2019 Update. In 2019, the Finance Department made significant progress on several of the goals and objectives outlined in the 2019
Budget.
• The fund experienced a net profit increase partially due to the closure of the Spring Lake Park Municipal Liquor Store, on the strength of gross revenue exceeding $6,300,000 in 2019. Fridley Liquor continued to expand on its role in the community, by:
o Providing educational opportunities through an internship;
o Working with the State to provide employment opportunities for persons with disabilities;
o Planning to give back about one percent of net profits to the community for social responsibility related programs; and
o Partnering with area non–profit organizations to assist in fundraising.
2020 Trends. For 2020, the Finance Department anticipates the following trends that may impact budget and operations.
• The City estimates that the previous two years of stronger than average revenues will end as the result of a new market competitor. Fridley Liquor will continue efforts to provide excellent customer service by improving both full–time and part–time staff development. Fridley Liquor will also explore other possible partnerships with a variety of community organizations.
2020 Significant Issues and Priorities. Along with the trends, there are several other significant issues or priorities, including but not
limited to those mentioned below.
• Fridley Liquor will need to maintain market share against a new off–sale liquor operation in Spring Lake Park. As mentioned above, the City plans to continue efforts and strategies to improve the reputation of Fridley Liquor as a community asset.
• Due to the historically strong employment market, Fridley Liquor continues to experience higher than average turnover in both full–time and part–time employees. As such, the City plans to examine its hiring effort, retention strategies and compensation related to the municipal liquor stores.
• In 2020, the City will also begin discussions about the future of Store No. 2, including its location and increasing deferred maintenance needs.
Page 100
Division: Store No. 1 Manager: Kyle Birkholz
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
42 - Special Assessments -$ -$ -$ -$ -$ -$
44 - Intergovernmental - - - - - -
45 - Charges for Services - - - - - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - 2,260 - 2,332 - -
48 - Proprietary Revenue 4,263,900 4,319,359 4,550,500 4,701,357 4,872,022 4,610,900
49 - Other Financing Sources - - - - - -
Total Revenues 4,263,900$ 4,321,619$ 4,550,500$ 4,703,689$ 4,872,022$ 4,610,900$
Expenditures
50 - Cost of Goods Sold 3,144,300$ 3,129,114$ 3,322,600$ 3,432,468$ 3,569,584$ 3,368,600$
61 - Personnel Services 396,900 375,684 455,400 388,058 449,400 456,700
62 - Supplies 16,500 10,141 19,100 13,019 100 22,000
63 - Other Services & Charges 418,200 420,982 474,700 456,551 472,866 489,300
70 - Capital Outlay - - 18,000 - 18,000 47,500
80 - Debt Service - - - - - -
99 - Other Financing Uses 278,500 278,500 278,500 278,500 278,500 278,500
Total Expenditures 4,254,400$ 4,214,421$ 4,568,300$ 4,568,596$ 4,788,450$ 4,662,600$
Net Fund Balance Supported 9,500$ 107,198$ (17,800)$ 135,094$ 83,572$ (51,700)$
Full-time Equivalents (FTE's)5.0 5.0 5.0 5.0 5.0 5.0
Page 101
Division: Store No. 2 Manager: Kyle Birkholz
2017 2017 2018 2018 2019 2020
Revenues Budget Actual Budget Actual Budget Budget
42 - Special Assessments -$ -$ -$ -$ -$ -$
44 - Intergovernmental - - - - - -
45 - Charges for Services - - - - - -
46 - Fines and Forfeitures - 38 - - - -
47 - Miscellaneous - -- - - -
48 - Proprietary Revenue 1,309,700 1,200,805 1,302,400 1,328,269 1,347,988 1,269,800
49 - Other Financing Sources - - - - - -
Total Revenues 1,309,700$ 1,200,843$ 1,302,400$ 1,328,269$ 1,347,988$ 1,269,800$
Expenditures
50 - Cost of Goods Sold 960,300$ 917,529$ 1,010,500$ 1,026,130$ 1,039,584$ 973,100$
61 - Personnel Services 160,400 158,511 161,300 157,283 190,000 174,400
62 - Supplies 11,100 1,123 12,200 628 12,505 12,200
63 - Other Services & Charges 81,900 77,403 85,600 69,573 87,228 83,700
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses 60,000 60,000 60,000 60,000 60,000 60,000
Total Expenditures 1,273,700$ 1,214,565$ 1,329,600$ 1,313,614$ 1,389,317$ 1,303,400$
Net Fund Balance Supported 36,000$ (13,723)$ (27,200)$ 14,654$ (41,329)$ (33,600)$
Full-time Equivalents (FTE's)1.0 1.0 1.0 1.0 1.0 1.0
Page 102
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Page 103
Volume No. 2
Budget Detail and Financial Reports
Page 104
BUDGET DETAIL AND FINANCIAL REPORTS
The following section constitutes Volume No. 2, which contains the budget detail and financial reports. It includes detailed review of all budgeted revenues and expenditures by Fund, Department and Division using financial reports from the Enterprise Resource Planning System of the City. The volume represents the adopted budget for the purposes of budget authority and compliance.
The remainder of this page intentionally left blank.
Page 105
12/17/2019 1:07:07 PM
Budget Worksheet
City of Fridley, MN Group Summary
For Fiscal: 2019 Period Ending: 12/31/2019
ExpObject;RevSourc…
2019
YTD Activity
2019
Total Budget
2018
Total Budget
2017
Total Budget
Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Fund: 101 - General Fund
Division: 111 - Legislative
Expense
611110 - Temporary Employee - Regular 50,201.00 45,443.13 60,000.00 60,000.0050,200.0050,200.00 50,585.36 46,892.24
612100 - Medicare Contribution 900.00 909.15 900.00 900.00900.00900.00 904.39 918.90
612110 - PERA Contribution 2,400.00 2,233.42 2,400.00 2,400.002,400.002,400.00 2,309.28 2,282.66
612120 - Social Security Contribution 3,900.00 3,886.96 3,900.00 3,900.003,900.003,900.00 3,868.22 3,929.44
612140 - Health Insurance 13,800.00 12,831.17 13,800.00 13,800.0020,700.0019,000.00 18,559.79 13,004.50
612150 - Dental Insurance 600.00 0.00 600.00 600.000.000.00 0.00 0.00
612160 - Life Insurance 200.00 164.15 200.00 200.00300.00300.00 173.00 174.25
612170 - Cash Benefit 22,900.00 21,476.88 23,400.00 23,400.0023,000.0023,000.00 19,254.45 22,973.22
612180 - Workers' Compensation 300.00 120.05 200.00 200.00300.00300.00 195.06 199.59
621120 - Office Supplies 200.00 126.62 200.00 200.00200.00300.00 154.96 100.51
621130 - Operating Supplies 2,400.00 989.48 2,400.00 2,400.002,300.002,500.00 1,943.50 478.21
631100 - Professional Services 3,300.00 3,022.36 3,350.00 3,350.003,200.003,000.00 2,993.00 3,172.36
632100 - Dues & Subscription , Permit renewals 31,300.00 8,880.00 43,250.00 43,250.0030,500.0029,300.00 29,522.00 29,685.00
632120 - Conferences and School 500.00 620.00 510.00 510.00500.00500.00 0.00 45.00
633100 - Advertising 1,000.00 0.00 1,020.00 1,020.001,000.001,000.00 921.00 0.00
633110 - Printing & Binding 500.00 147.25 510.00 510.00500.00300.00 318.57 1,272.60
633120 - Communication (phones, postage, etc)500.00 29.48 510.00 510.00600.00300.00 80.02 76.73
635100 - Services Contracted, Non-professional 1,800.00 2,175.79 2,840.00 2,840.001,800.002,000.00 1,664.28 2,025.79
136,701.00 103,055.89 159,990.00 159,990.00142,300.00139,200.00Expense Total:133,446.88 127,231.00
136,701.00 103,055.89 159,990.00 159,990.00142,300.00139,200.00Division: 111 - Legislative Total:133,446.88 127,231.00
Page 106
Budget Worksheet For Fiscal: 2019 Period Ending: 12/31/2019
12/17/2019 1:07:07 PM
ExpObject;RevSourc…
2019
YTD Activity
2019
Total Budget
2018
Total Budget
2017
Total Budget
Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Division: 121 - City Management
Revenue
445100 - Twin Cities Gateway Grant 7,000.00 11,241.00 11,000.00 11,000.000.004,400.00 7,891.00 11,811.00
7,000.00 11,241.00 11,000.00 11,000.000.004,400.00Revenue Total:7,891.00 11,811.00
Expense
611100 - Full Time Employee - Regular 217,400.00 204,023.01 223,900.00 223,900.00211,100.00205,000.00 208,845.77 212,036.19
611110 - Temporary Employee - Regular 14,600.00 0.00 14,600.00 14,600.0014,600.0011,000.00 10,411.73 16,363.80
611200 - Full Time Employee - Overtime 3,000.00 0.00 3,000.00 3,000.003,000.001,500.00 0.00 823.65
611210 - Temporary/Part-time Employee - Overtime 0.00 0.00 0.00 0.000.000.00 0.00 1,179.36
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 3,161.50 9,602.50
612100 - Medicare Contribution 3,400.00 2,933.29 3,300.00 3,300.003,300.003,200.00 3,239.81 3,463.57
612110 - PERA Contribution 23,500.00 15,301.72 24,200.00 24,200.0017,000.0016,500.00 16,444.83 17,338.73
612120 - Social Security Contribution 14,600.00 11,526.10 15,000.00 15,000.0014,200.0013,600.00 12,374.62 13,375.35
612130 - Deferred Compensation Contribution 7,800.00 7,296.58 7,900.00 7,900.007,400.007,400.00 7,403.80 7,582.58
612140 - Health Insurance 29,300.00 29,579.64 29,500.00 29,500.0027,400.0030,200.00 30,736.15 28,715.25
612150 - Dental Insurance 600.00 560.00 600.00 600.00600.00600.00 599.50 602.50
612160 - Life Insurance 200.00 145.46 150.00 150.00200.00200.00 152.50 154.40
612180 - Workers' Compensation 1,700.00 778.48 1,200.00 1,200.001,300.001,300.00 1,155.30 1,621.74
613125 - Miscellaneous Pay 0.00 100.00 0.00 0.000.000.00 0.00 0.00
621120 - Office Supplies 1,800.00 1,224.74 1,840.00 1,840.001,800.001,500.00 1,213.46 730.94
621130 - Operating Supplies 1,500.00 1,176.10 1,530.00 1,530.001,500.001,500.00 2,528.32 3,997.96
631100 - Professional Services 16,400.00 7,200.00 4,150.00 4,150.0016,000.0016,000.00 10,700.00 12,895.00
631130 - Insurance - Non-personnel 400.00 440.00 7,900.00 7,900.00400.00400.00 420.00 288.00
632100 - Dues & Subscription , Permit renewals 5,100.00 4,912.00 5,200.00 5,200.005,000.005,000.00 3,960.36 4,782.18
632110 - Transportation 0.00 0.00 0.00 0.000.000.00 17.12 0.00
632120 - Conferences and School 10,300.00 0.00 10,500.00 10,500.0010,000.0010,000.00 513.10 1,019.54
633100 - Advertising 2,500.00 3,157.17 2,550.00 2,550.002,400.002,100.00 2,747.00 6,223.44
633110 - Printing & Binding 20,500.00 20,260.70 0.00 0.0020,000.0020,000.00 18,028.00 18,314.17
633120 - Communication (phones, postage, etc)22,900.00 17,068.16 0.00 0.0023,000.0023,000.00 21,497.43 21,606.23
635100 - Services Contracted, Non-professional 200.00 3,000.00 200.00 200.00200.00200.00 177.82 3,000.00
397,700.00 330,683.15 357,220.00 357,220.00380,400.00370,200.00Expense Total:356,328.12 385,717.08
-390,700.00 -319,442.15 -346,220.00 -346,220.00-380,400.00-365,800.00Division: 121 - City Management Surplus (Deficit):-348,437.12 -373,906.08
Page 107
Budget Worksheet For Fiscal: 2019 Period Ending: 12/31/2019
12/17/2019 1:07:07 PM
ExpObject;RevSourc…
2019
YTD Activity
2019
Total Budget
2018
Total Budget
2017
Total Budget
Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Division: 124 - Legal
Revenue
461100 - Fines 166,800.00 137,702.52 166,800.00 166,800.00180,000.00180,000.00 168,818.18 163,433.66
166,800.00 137,702.52 166,800.00 166,800.00180,000.00180,000.00Revenue Total:168,818.18 163,433.66
Expense
631100 - Professional Services 405,000.00 345,420.11 405,100.00 405,100.00405,000.00422,000.00 410,161.02 359,343.61
631130 - Insurance - Non-personnel 600.00 649.00 500.00 500.00600.00500.00 516.00 432.00
405,600.00 346,069.11 405,600.00 405,600.00405,600.00422,500.00Expense Total:410,677.02 359,775.61
-238,800.00 -208,366.59 -238,800.00 -238,800.00-225,600.00-242,500.00Division: 124 - Legal Surplus (Deficit):-241,858.84 -196,341.95
Page 108
Budget Worksheet For Fiscal: 2019 Period Ending: 12/31/2019
12/17/2019 1:07:07 PM
ExpObject;RevSourc…
2019
YTD Activity
2019
Total Budget
2018
Total Budget
2017
Total Budget
Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Division: 126 - Elections
Revenue
451400 - Filing Fees 0.00 0.00 0.00 0.000.000.00 0.00 40.00
0.00 0.00 0.00 0.000.000.00Revenue Total:0.00 40.00
Expense
611110 - Temporary Employee - Regular 0.00 0.00 81,600.00 81,600.0052,600.002,100.00 2,111.92 35,833.03
611200 - Full Time Employee - Overtime 0.00 0.00 1,000.00 1,000.001,000.000.00 0.00 1,772.15
612100 - Medicare Contribution 0.00 0.00 200.00 200.00200.00100.00 29.15 51.19
612110 - PERA Contribution 0.00 0.00 100.00 100.00100.000.00 0.00 258.38
612120 - Social Security Contribution 0.00 0.00 600.00 600.00700.00200.00 126.29 218.91
612140 - Health Insurance 0.00 0.00 0.00 0.000.000.00 0.00 236.09
612150 - Dental Insurance 0.00 0.00 0.00 0.000.000.00 0.00 8.63
612160 - Life Insurance 0.00 0.00 0.00 0.000.000.00 0.00 0.07
612180 - Workers' Compensation 0.00 0.00 0.00 0.000.000.00 14.30 107.16
621120 - Office Supplies 400.00 107.35 700.00 700.00400.00100.00 0.00 367.33
621130 - Operating Supplies 300.00 665.80 500.00 500.00300.000.00 0.00 1,391.10
632110 - Transportation 100.00 0.00 200.00 200.00300.00100.00 0.00 194.95
633100 - Advertising 0.00 0.00 2,020.00 2,020.001,200.000.00 0.00 1,283.80
633110 - Printing & Binding 0.00 0.00 500.00 500.00900.000.00 0.00 253.26
633120 - Communication (phones, postage, etc)0.00 344.41 200.00 200.00400.00300.00 321.95 363.46
635100 - Services Contracted, Non-professional 6,500.00 6,165.42 6,630.00 6,630.006,700.006,400.00 6,305.82 6,365.35
635110 - Rentals 0.00 0.00 1,500.00 1,500.00600.000.00 0.00 948.55
7,300.00 7,282.98 95,750.00 95,750.0065,400.009,300.00Expense Total:8,909.43 49,653.41
-7,300.00 -7,282.98 -95,750.00 -95,750.00-65,400.00-9,300.00Division: 126 - Elections Surplus (Deficit):-8,909.43 -49,613.41
Page 109
Budget Worksheet For Fiscal: 2019 Period Ending: 12/31/2019
12/17/2019 1:07:07 PM
ExpObject;RevSourc…
2019
YTD Activity
2019
Total Budget
2018
Total Budget
2017
Total Budget
Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Division: 128 - City Clerk / Records
Revenue
431100 - Alcoholic Beverages 69,400.00 66,465.00 69,400.00 69,400.0066,000.0066,000.00 71,177.00 74,290.00
431300 - Dog Licenses 3,300.00 5,135.00 3,300.00 3,300.002,000.002,000.00 3,085.00 2,890.00
431900 - All Other Licenses 30,200.00 37,185.00 31,700.00 31,700.0029,800.0027,800.00 31,050.00 36,046.29
451100 - Sale of Maps, Publications, Videos, Misc.200.00 57.25 200.00 200.000.000.00 245.20 386.50
461100 - Fines 0.00 1,400.00 0.00 0.000.000.00 0.00 10,300.00
475200 - 3% Gambling Tax 62,000.00 54,503.92 52,000.00 52,000.0058,000.0058,000.00 62,639.12 67,232.96
165,100.00 164,746.17 156,600.00 156,600.00155,800.00153,800.00Revenue Total:168,196.32 191,145.75
Expense
611100 - Full Time Employee - Regular 91,500.00 86,855.83 70,700.00 70,700.0088,800.0085,000.00 89,371.96 89,177.29
611110 - Temporary Employee - Regular 9,000.00 0.00 0.00 0.000.003,000.00 2,894.27 0.00
611200 - Full Time Employee - Overtime 1,000.00 0.00 0.00 0.000.000.00 0.00 0.00
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 106.28 2,375.39
612100 - Medicare Contribution 1,400.00 1,279.66 1,050.00 1,050.001,300.001,400.00 1,383.24 1,376.00
612110 - PERA Contribution 7,000.00 5,960.42 8,500.00 8,500.006,700.006,500.00 6,919.46 6,688.30
612120 - Social Security Contribution 6,300.00 5,471.95 4,400.00 4,400.005,500.005,800.00 5,914.27 5,883.64
612140 - Health Insurance 0.00 2,491.80 14,800.00 14,800.000.000.00 0.00 0.00
612150 - Dental Insurance 0.00 0.00 300.00 300.000.000.00 0.00 0.00
612160 - Life Insurance 100.00 32.83 100.00 100.00100.00100.00 35.00 34.85
612170 - Cash Benefit 5,700.00 4,268.97 0.00 0.005,700.005,800.00 5,611.30 5,853.33
612180 - Workers' Compensation 700.00 333.88 600.00 600.00600.00600.00 517.50 630.99
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.000.000.00 0.00 100.00
621120 - Office Supplies 600.00 106.76 600.00 600.00600.00600.00 235.67 112.49
621130 - Operating Supplies 700.00 763.57 700.00 700.00700.00700.00 357.00 0.00
631100 - Professional Services 0.00 45.80 0.00 0.000.000.00 0.00 0.00
632100 - Dues & Subscription , Permit renewals 400.00 165.00 400.00 400.00300.00400.00 240.00 470.00
632110 - Transportation 200.00 45.82 200.00 200.00200.00200.00 0.00 100.83
632120 - Conferences and School 2,300.00 541.38 2,300.00 2,300.00900.00900.00 120.00 722.00
633100 - Advertising 2,100.00 167.26 2,100.00 2,100.002,000.002,000.00 3,237.25 725.90
633110 - Printing & Binding 700.00 96.66 700.00 700.000.000.00 0.00 716.65
633120 - Communication (phones, postage, etc)400.00 29.48 400.00 400.00100.00100.00 188.10 101.69
635100 - Services Contracted, Non-professional 2,000.00 0.00 510.00 500.002,000.00500.00 0.00 150.00
132,100.00 108,657.07 108,360.00 108,350.00115,500.00113,600.00Expense Total:117,131.30 115,219.35
33,000.00 56,089.10 48,240.00 48,250.0040,300.0040,200.00Division: 128 - City Clerk / Records Surplus (Deficit):51,065.02 75,926.40
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2019
Total Budget
2018
Total Budget
2017
Total Budget
Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Division: 131 - Accounting
Revenue
451210 - Administrative Charges 4,600.00 0.00 4,600.00 4,600.004,200.004,200.00 5,334.18 5,954.30
451320 - Non Sufficient Funds (NSF) Service Charge 100.00 0.00 100.00 100.000.000.00 140.00 0.00
471110 - Interest Earnings - Investments 74,500.00 0.00 74,500.00 74,500.0059,000.0059,000.00 65,105.23 164,249.39
471120 - Unrealized Gain/Loss on Investments -1,000.00 42,340.35 0.00 0.000.000.00 -4,464.78 -26,172.53
475800 - Cash Short/Over 0.00 -0.23 0.00 0.000.000.00 0.81 0.00
475900 - Miscellaneous Revenues 0.00 1.13 0.00 0.000.000.00 0.00 466.62
78,200.00 42,341.25 79,200.00 79,200.0063,200.0063,200.00Revenue Total:66,115.44 144,497.78
Expense
611100 - Full Time Employee - Regular 444,400.00 417,463.80 489,300.00 489,300.00423,200.00400,000.00 397,266.50 414,081.71
611105 - Part-time Permanent -Regular 21,400.00 7,878.89 0.00 0.0020,500.0020,000.00 19,197.11 19,680.98
611110 - Temporary Employee - Regular 0.00 0.00 0.00 0.0010,200.000.00 0.00 0.00
611200 - Full Time Employee - Overtime 0.00 467.72 0.00 0.000.00300.00 227.57 664.10
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 3,502.15 -13,427.67
612100 - Medicare Contribution 6,700.00 6,259.99 7,100.00 7,100.006,600.006,000.00 6,245.50 6,234.43
612110 - PERA Contribution 34,900.00 31,935.93 36,700.00 36,700.0033,300.0031,100.00 30,824.80 30,851.81
612120 - Social Security Contribution 28,900.00 26,766.63 30,300.00 30,300.0028,200.0024,000.00 26,704.97 26,656.69
612140 - Health Insurance 21,300.00 18,767.98 20,900.00 20,900.008,600.009,000.00 8,349.75 10,522.34
612150 - Dental Insurance 700.00 665.56 750.00 750.00300.00300.00 297.02 427.19
612160 - Life Insurance 200.00 178.01 200.00 200.00300.00300.00 172.74 168.42
612170 - Cash Benefit 11,500.00 10,738.44 11,500.00 11,500.0023,000.0017,000.00 16,943.93 13,577.08
612180 - Workers' Compensation 3,600.00 1,625.46 2,300.00 2,300.003,200.003,200.00 2,787.13 2,906.21
613125 - Miscellaneous Pay 0.00 25.00 0.00 0.000.000.00 90.00 0.00
613130 - Unemployment Compensation 0.00 0.00 0.00 0.000.008,000.00 3,961.00 0.00
621120 - Office Supplies 1,800.00 1,109.24 1,900.00 1,900.006,200.002,100.00 1,418.39 3,349.13
621130 - Operating Supplies 1,500.00 865.43 1,500.00 1,500.001,500.001,500.00 1,157.91 829.26
631100 - Professional Services 47,900.00 27,300.00 48,300.00 48,300.0042,000.0039,000.00 42,669.00 47,480.00
631130 - Insurance - Non-personnel 1,000.00 1,089.00 7,900.00 7,900.00900.00900.00 852.00 660.00
632100 - Dues & Subscription , Permit renewals 500.00 550.51 700.00 700.001,000.00600.00 385.00 571.14
632110 - Transportation 1,000.00 242.88 1,000.00 1,000.001,000.001,000.00 881.43 574.16
632120 - Conferences and School 3,300.00 1,874.26 3,300.00 3,300.004,200.003,400.00 2,603.25 2,923.80
633100 - Advertising 1,800.00 1,379.00 1,700.00 1,700.001,500.001,600.00 1,633.26 1,570.08
633110 - Printing & Binding 500.00 31.50 100.00 100.000.000.00 0.00 21.20
633120 - Communication (phones, postage, etc)2,400.00 2,860.98 2,500.00 2,500.003,000.002,500.00 2,200.68 2,539.40
635100 - Services Contracted, Non-professional 24,700.00 19,984.99 25,000.00 25,000.0028,000.0025,100.00 20,683.31 24,964.67
638140 - Miscellaneous Expenses 0.00 100.00 0.00 0.000.000.00 12.50 12.50
660,000.00 580,161.20 692,950.00 692,950.00646,700.00596,900.00Expense Total:591,066.90 597,838.63
-581,800.00 -537,819.95 -613,750.00 -613,750.00-583,500.00-533,700.00Division: 131 - Accounting Surplus (Deficit):-524,951.46 -453,340.85
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2019
Total Budget
2018
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2017
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Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Division: 132 - Assessing
Revenue
451300 - Assessment Searches 0.00 0.00 0.00 0.000.000.00 0.00 15.00
0.00 0.00 0.00 0.000.000.00Revenue Total:0.00 15.00
Expense
611100 - Full Time Employee - Regular 186,500.00 158,365.33 183,200.00 183,200.00194,000.00189,700.00 187,652.45 178,868.70
611105 - Part-time Permanent -Regular 0.00 0.00 0.00 0.000.0034,700.00 34,812.40 272.08
611110 - Temporary Employee - Regular 0.00 0.00 0.00 0.0016,000.000.00 0.00 10,239.10
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 -274.59 -12,770.57
612100 - Medicare Contribution 2,700.00 2,191.64 2,700.00 2,700.003,100.003,300.00 3,171.72 2,519.03
612110 - PERA Contribution 14,000.00 11,877.39 13,800.00 13,800.0014,600.0016,900.00 16,684.39 11,750.78
612120 - Social Security Contribution 11,600.00 9,371.19 11,400.00 11,400.0013,000.0014,000.00 13,562.04 10,770.61
612140 - Health Insurance 21,800.00 20,363.84 22,500.00 22,500.0017,100.0017,700.00 16,847.86 12,733.84
612150 - Dental Insurance 600.00 560.00 600.00 600.00600.00600.00 599.50 502.50
612160 - Life Insurance 100.00 65.66 100.00 100.00100.00100.00 69.00 58.18
612180 - Workers' Compensation 1,200.00 591.46 900.00 900.001,300.001,300.00 1,149.71 1,071.44
613130 - Unemployment Compensation 0.00 0.00 0.00 0.000.000.00 0.00 10,391.10
621100 - Fuels and Lubes 500.00 418.45 500.00 500.00500.00500.00 542.70 388.17
621110 - Clothing/Laundry Allowance 200.00 192.03 400.00 1,000.00200.00100.00 0.00 0.00
621120 - Office Supplies 400.00 156.34 400.00 400.00200.00200.00 414.28 108.68
621130 - Operating Supplies 200.00 0.00 200.00 200.00200.00200.00 25.61 574.90
621160 - Work Order Transfer - Parts 400.00 199.14 400.00 400.00400.00400.00 0.00 142.56
631100 - Professional Services 10,300.00 11,227.50 10,330.00 10,330.0010,000.007,000.00 2,100.00 617.80
631130 - Insurance - Non-personnel 400.00 440.00 500.00 500.00400.00300.00 420.00 288.00
632100 - Dues & Subscription , Permit renewals 1,300.00 2,270.75 1,500.00 1,500.001,300.001,300.00 1,190.00 1,431.00
632110 - Transportation 300.00 0.00 300.00 300.00300.00300.00 130.49 57.69
632120 - Conferences and School 1,200.00 1,467.97 1,500.00 1,500.001,200.001,500.00 720.98 199.00
633100 - Advertising 350.00 55.00 350.00 350.00600.00800.00 58.75 208.50
633110 - Printing & Binding 300.00 461.04 300.00 300.00300.00300.00 0.00 54.52
633120 - Communication (phones, postage, etc)300.00 85.18 300.00 300.00400.00400.00 168.64 164.32
635100 - Services Contracted, Non-professional 100.00 292.46 100.00 100.00100.00100.00 402.14 21.07
254,750.00 220,652.37 252,280.00 252,880.00275,900.00291,700.00Expense Total:280,448.07 230,663.00
-254,750.00 -220,652.37 -252,280.00 -252,880.00-275,900.00-291,700.00Division: 132 - Assessing Surplus (Deficit):-280,448.07 -230,648.00
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2019
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2018
Total Budget
2017
Total Budget
Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Division: 133 - Information Technology
Expense
611100 - Full Time Employee - Regular 242,500.00 235,858.75 259,900.00 259,900.00212,400.00168,500.00 168,482.20 213,325.05
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 -1,355.71 12,821.29
612100 - Medicare Contribution 3,700.00 3,260.43 3,800.00 3,800.003,000.002,500.00 2,276.03 3,141.20
612110 - PERA Contribution 18,900.00 17,689.41 19,500.00 19,500.0015,900.0012,700.00 12,636.09 15,999.38
612120 - Social Security Contribution 15,700.00 13,941.51 16,100.00 16,100.0013,300.0010,500.00 9,732.06 13,431.35
612140 - Health Insurance 34,200.00 31,932.10 35,400.00 35,400.0035,300.0037,200.00 37,255.30 32,240.98
612150 - Dental Insurance 900.00 560.00 900.00 900.00800.00600.00 599.50 602.50
612160 - Life Insurance 100.00 98.49 100.00 100.00100.00100.00 69.00 91.59
612170 - Cash Benefit 5,700.00 0.00 5,800.00 5,800.000.000.00 0.00 0.00
612180 - Workers' Compensation 2,000.00 899.20 1,400.00 1,400.001,600.001,200.00 1,140.69 1,471.77
621120 - Office Supplies 400.00 762.93 500.00 500.00200.00700.00 686.75 392.17
621130 - Operating Supplies 2,000.00 7,357.23 3,500.00 3,500.001,000.002,500.00 2,832.42 7,066.84
621150 - Small Tools and Minor Equipment 150.00 106.71 150.00 150.00300.00100.00 105.54 1,187.95
631100 - Professional Services 0.00 45.00 0.00 0.008,000.000.00 0.00 0.00
631130 - Insurance - Non-personnel 400.00 440.00 500.00 500.00300.00500.00 468.00 288.00
632100 - Dues & Subscription , Permit renewals 0.00 741.61 0.00 0.000.000.00 0.00 0.00
632110 - Transportation 100.00 56.90 100.00 100.00100.00100.00 0.00 0.00
632120 - Conferences and School 8,000.00 2,021.50 8,000.00 8,000.008,000.008,000.00 5,355.11 5,238.75
633110 - Printing & Binding 0.00 15.75 0.00 0.000.000.00 0.00 0.00
633120 - Communication (phones, postage, etc)32,175.00 66,711.16 54,700.00 54,700.0022,800.0020,000.00 26,143.43 23,692.21
635100 - Services Contracted, Non-professional 129,800.00 122,052.02 175,200.00 175,200.0062,800.0062,600.00 70,176.84 59,246.80
496,725.00 504,550.70 585,550.00 585,550.00385,900.00327,800.00Expense Total:336,603.25 390,237.83
496,725.00 504,550.70 585,550.00 585,550.00385,900.00327,800.00Division: 133 - Information Technology Total:336,603.25 390,237.83
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2019
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2017
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2018
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2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Division: 141 - Non-departmental
Revenue
411100 - Current Ad Valorem 11,783,833.00 11,596,393.69 12,458,025.00 12,458,025.0011,064,600.0010,537,800.00 10,453,698.71 11,081,330.77
411200 - Delinquent Ad Valorem -24,300.00 -10,711.25 -31,600.00 -31,600.0034,300.000.00 -103,051.58 30,548.85
415100 - Penalties & Interest on Delinquent Taxes 12,700.00 9,793.38 12,700.00 12,700.0017,000.000.00 4,833.22 12,146.83
415200 - Forfeited Tax Sale Apportionment 0.00 0.00 0.00 0.000.000.00 18,191.43 19,493.75
443100 - Local Government Aid (LGA)914,653.00 457,326.50 794,700.00 794,700.00918,600.00756,700.00 756,700.00 918,600.00
443110 - PERA Coordinated Aid 27,300.00 13,641.00 0.00 0.0027,200.0027,200.00 27,282.00 27,282.00
451220 - Administrative Charges from Other City Funds & HRA 1,041,675.00 968,631.39 1,087,800.00 1,132,800.001,037,400.00948,700.00 948,700.04 1,033,400.04
473100 - General Contributions & Donations 0.00 0.00 0.00 0.000.000.00 4.67 854.43
474100 - Insurance Reimbursement 60,700.00 12,655.26 37,285.00 37,285.0060,900.0080,900.00 30,348.36 21,402.96
474110 - Other Reimbursements 0.00 375.00 0.00 0.000.000.00 3.37 80.99
475300 - Sale of Miscellaneous Property 4,600.00 1,359.80 4,600.00 4,600.004,000.004,000.00 4,161.10 3,098.72
475900 - Miscellaneous Revenues 7,100.00 5,370.09 7,100.00 7,100.003,800.003,800.00 5,135.09 5,806.48
493100 - Transfer In From Other Funds 186,700.00 171,141.63 186,700.00 186,700.00287,500.00452,600.00 452,600.04 287,500.08
14,014,961.00 13,225,976.49 14,557,310.00 14,602,310.0013,455,300.0012,811,700.00Revenue Total:12,598,606.45 13,441,545.90
Expense
611100 - Full Time Employee - Regular 106,200.00 0.00 35,000.00 35,000.0044,000.0025,900.00 0.00 0.00
621120 - Office Supplies 0.00 0.00 0.00 0.000.000.00 0.00 1,895.00
621130 - Operating Supplies 0.00 -6,249.89 0.00 0.000.000.00 -6,254.87 -6,561.53
631100 - Professional Services 25,000.00 0.00 2,500.00 2,500.000.002,000.00 2,000.00 34,377.00
632120 - Conferences and School 19,500.00 7,788.00 19,890.00 19,890.0019,000.0010,000.00 16,989.55 13,768.50
633100 - Advertising 0.00 0.00 0.00 0.000.00500.00 348.30 0.00
633120 - Communication (phones, postage, etc)700.00 969.81 700.00 700.00700.00500.00 687.75 1,156.95
635100 - Services Contracted, Non-professional 0.00 10,080.08 0.00 0.000.000.00 0.00 0.00
638140 - Miscellaneous Expenses 30,000.00 0.00 0.00 0.000.000.00 19,967.18 0.00
993100 - Transfer Out to Other Funds 0.00 2,333,040.00 0.00 0.000.000.00 0.00 0.00
181,400.00 2,345,628.00 58,090.00 58,090.0063,700.0038,900.00Expense Total:33,737.91 44,635.92
13,833,561.00 10,880,348.49 14,499,220.00 14,544,220.0013,391,600.0012,772,800.00Division: 141 - Non-departmental Surplus (Deficit):12,564,868.54 13,396,909.98
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2019
Total Budget
2018
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2017
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Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Division: 142 - Emergency Reserves
Expense
638140 - Miscellaneous Expenses 87,500.00 0.00 89,250.00 89,250.0078,400.00120,000.00 0.00 0.00
993100 - Transfer Out to Other Funds 0.00 0.00 0.00 0.0044,000.000.00 0.00 44,000.00
87,500.00 0.00 89,250.00 89,250.00122,400.00120,000.00Expense Total:0.00 44,000.00
87,500.00 0.00 89,250.00 89,250.00122,400.00120,000.00Division: 142 - Emergency Reserves Total:0.00 44,000.00
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2019
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2018
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2017
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Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Division: 211 - Police
Revenue
441100 - Federal Grants 70,200.00 54,532.00 40,000.00 40,000.0024,000.0024,000.00 40,928.40 69,610.04
443200 - Police Training Reimbursement (POST)30,000.00 40,761.25 30,000.00 30,000.0030,000.0012,500.00 12,717.08 40,194.16
443220 - Insurance Premium Tax - Police State Aid 315,100.00 383,937.22 340,000.00 340,000.00349,500.00289,400.00 328,894.13 349,453.87
450200 - Reimbs-Cities & Counties 20,100.00 50,830.00 10,100.00 10,100.000.008,600.00 12,633.47 40,051.66
453100 - School Resource Officer 208,000.00 225,888.00 233,000.00 233,000.00208,000.00208,000.00 215,875.00 211,822.00
453110 - Police Security 23,100.00 17,225.00 23,100.00 23,100.0011,500.0013,500.00 19,612.50 97,872.25
453120 - False Alarms 2,300.00 1,515.25 2,300.00 2,300.002,000.002,500.00 1,850.00 2,689.25
453140 - Seized Vehicle Storage Fees 500.00 0.00 500.00 500.000.000.00 0.00 0.00
453150 - Pawn Shop Transaction Fees 95,100.00 82,296.00 81,100.00 81,100.0090,000.0090,000.00 91,833.00 61,329.00
453160 - Accident Reports and Photos 2,400.00 1,503.50 2,400.00 2,400.001,500.001,500.00 2,463.50 2,853.00
461120 - Restitution Payments 700.00 229.66 700.00 700.000.000.00 1,225.05 2,812.53
473100 - General Contributions & Donations 10,000.00 19,675.00 10,000.00 10,000.000.000.00 10,050.00 14,875.00
474100 - Insurance Reimbursement 2,100.00 0.00 2,100.00 2,100.000.000.00 2,994.35 0.00
475300 - Sale of Miscellaneous Property 900.00 1,409.71 900.00 900.000.000.00 489.76 8,044.81
475900 - Miscellaneous Revenues 1,800.00 2,470.98 1,800.00 1,800.000.000.00 523.68 468.85
782,300.00 882,273.57 778,000.00 778,000.00716,500.00650,000.00Revenue Total:742,089.92 902,076.42
Expense
611100 - Full Time Employee - Regular 4,240,000.00 3,890,989.80 4,174,700.00 4,174,700.004,074,700.003,940,000.00 3,775,119.57 3,998,653.50
611105 - Part-time Permanent -Regular 122,570.00 65,891.52 344,700.00 344,700.00100,600.0057,000.00 60,883.56 75,624.83
611200 - Full Time Employee - Overtime 236,900.00 275,452.85 236,900.00 236,900.00230,000.00239,800.00 244,338.30 270,244.31
611210 - Temporary/Part-time Employee - Overtime 2,600.00 3,931.55 2,700.00 2,700.002,600.002,600.00 2,569.91 4,077.16
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 12,107.28 18,761.62
612100 - Medicare Contribution 67,600.00 61,738.65 70,300.00 70,300.0062,200.0060,800.00 59,568.55 64,130.63
612110 - PERA Contribution 740,300.00 671,697.79 801,300.00 801,300.00661,500.00619,500.00 621,222.07 653,049.79
612120 - Social Security Contribution 32,500.00 28,085.95 34,100.00 34,100.0024,100.0040,000.00 34,824.07 31,331.88
612140 - Health Insurance 440,700.00 376,678.88 462,000.00 462,000.00448,000.00385,000.00 385,975.39 390,850.62
612150 - Dental Insurance 9,600.00 7,767.50 10,200.00 10,200.006,900.006,900.00 7,347.72 7,926.25
612160 - Life Insurance 1,800.00 1,661.66 1,800.00 1,800.002,000.002,000.00 1,666.12 1,742.50
612170 - Cash Benefit 114,400.00 111,565.35 108,700.00 108,700.00115,000.00124,500.00 109,584.45 123,448.05
612180 - Workers' Compensation 168,400.00 100,838.51 143,200.00 143,200.00151,000.00145,000.00 144,164.65 157,289.19
613125 - Miscellaneous Pay 0.00 375.00 0.00 0.00500.00500.00 648.90 125.00
621100 - Fuels and Lubes 98,900.00 66,008.90 100,800.00 100,800.0096,500.0087,700.00 83,065.95 96,739.05
621110 - Clothing/Laundry Allowance 37,600.00 35,146.17 38,300.00 38,300.0034,600.0033,200.00 46,325.78 25,385.08
621120 - Office Supplies 5,200.00 4,390.16 5,300.00 5,300.005,100.005,100.00 5,048.50 3,229.28
621130 - Operating Supplies 61,900.00 76,468.33 37,900.00 37,900.0035,000.0050,500.00 79,503.26 41,268.33
621140 - Supplies for Repair & Maintenance 1,500.00 293.97 1,500.00 1,500.001,500.001,500.00 1,173.84 1,156.71
621150 - Small Tools and Minor Equipment 5,100.00 16,650.18 5,200.00 5,200.005,000.004,800.00 3,587.13 2,677.29
621160 - Work Order Transfer - Parts 33,700.00 24,731.60 34,400.00 34,400.0032,900.0026,000.00 24,371.72 30,846.66
631100 - Professional Services 42,600.00 11,211.87 34,160.00 34,160.0044,500.0054,500.00 32,390.29 12,011.12
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2019
Total Budget
2018
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2017
Total Budget
Defined Budgets
2018
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2017
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2020
2020 Proposed
Budget
2020
2020 Final
Budget
631130 - Insurance - Non-personnel 57,800.00 63,052.00 123,300.00 123,300.0041,100.0056,400.00 56,448.00 41,028.00
631140 - Admin Charges 200.00 0.00 200.00 200.000.000.00 0.00 0.00
632100 - Dues & Subscription , Permit renewals 6,325.00 5,789.32 6,400.00 6,400.004,400.003,900.00 5,350.60 6,960.55
632110 - Transportation 1,900.00 2,155.55 1,900.00 1,900.001,900.001,200.00 189.70 897.24
632120 - Conferences and School 45,425.00 47,314.95 46,300.00 46,300.0039,400.0035,500.00 34,738.52 39,892.39
633100 - Advertising 1,000.00 229.00 1,000.00 1,000.001,000.001,000.00 0.00 0.00
633110 - Printing & Binding 4,200.00 4,091.43 4,300.00 4,300.004,100.004,100.00 4,160.16 3,703.62
633120 - Communication (phones, postage, etc)111,430.00 99,513.50 113,700.00 113,700.00104,600.00107,600.00 106,994.37 95,390.72
634100 - Utility Services 5,600.00 2,144.96 5,700.00 5,700.005,500.005,000.00 4,297.73 4,347.33
635100 - Services Contracted, Non-professional 90,300.00 68,388.76 92,100.00 92,100.0099,400.00117,000.00 130,802.59 101,349.69
635110 - Rentals 2,600.00 2,250.00 2,600.00 2,600.002,500.003,500.00 2,236.38 2,156.71
635120 - IS Fund Charge 0.00 0.00 0.00 0.000.000.00 4,101.30 0.00
638180 - Pmts to Other Agencies 5,750.00 5,000.00 5,900.00 5,900.005,000.005,000.00 5,000.00 37,965.11
6,796,400.00 6,131,505.66 7,051,560.00 7,051,560.006,443,100.006,227,100.00Expense Total:6,089,806.36 6,344,260.21
-6,014,100.00 -5,249,232.09 -6,273,560.00 -6,273,560.00-5,726,600.00-5,577,100.00Division: 211 - Police Surplus (Deficit):-5,347,716.44 -5,442,183.79
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2018
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2020
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Budget
2020
2020 Final
Budget
Division: 215 - Emergency Management
Revenue
474110 - Other Reimbursements 0.00 351.61 0.00 0.000.000.00 0.00 0.00
0.00 351.61 0.00 0.000.000.00Revenue Total:0.00 0.00
Expense
621100 - Fuels and Lubes 0.00 0.00 0.00 0.000.00100.00 33.63 37.24
621110 - Clothing/Laundry Allowance 1,000.00 1,179.48 1,000.00 1,000.001,000.004,300.00 576.13 1,882.90
621130 - Operating Supplies 5,200.00 584.96 5,300.00 5,300.005,000.001,000.00 1,207.70 267.81
631130 - Insurance - Non-personnel 1,400.00 1,529.00 500.00 500.001,100.00700.00 708.00 1,008.00
632100 - Dues & Subscription , Permit renewals 800.00 805.00 800.00 800.00800.00400.00 260.00 455.00
632120 - Conferences and School 600.00 888.00 600.00 600.00600.001,500.00 1,409.00 720.82
633120 - Communication (phones, postage, etc)600.00 523.86 600.00 600.00600.001,100.00 2,022.46 1,330.83
634100 - Utility Services 600.00 451.83 600.00 600.00600.00600.00 697.81 633.22
635100 - Services Contracted, Non-professional 8,500.00 4,427.52 8,700.00 8,700.008,300.007,500.00 4,274.03 4,820.88
18,700.00 10,389.65 18,100.00 18,100.0018,000.0017,200.00Expense Total:11,188.76 11,156.70
-18,700.00 -10,038.04 -18,100.00 -18,100.00-18,000.00-17,200.00Division: 215 - Emergency Management Surplus (Deficit):-11,188.76 -11,156.70
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2018
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2020
2020 Proposed
Budget
2020
2020 Final
Budget
Division: 219 - Fire
Revenue
435500 - Universal Fire Code Permits / UFC Permits 31,500.00 23,279.49 31,500.00 31,500.0031,000.0025,300.00 31,787.98 33,358.61
443210 - Insurance Premium Tax - Fire State Aid 147,800.00 166,648.78 154,000.00 154,000.00155,900.00142,000.00 155,398.44 155,919.38
443400 - All Other State Grants 15,000.00 14,871.80 4,900.00 4,900.007,500.006,500.00 7,581.93 7,562.55
450200 - Reimbs-Cities & Counties 4,700.00 0.00 2,000.00 2,000.000.007,300.00 13,970.18 3,337.50
453160 - Accident Reports and Photos 0.00 0.00 0.00 0.000.000.00 0.00 15.00
453200 - Fire Response Fees 6,800.00 2,794.79 6,800.00 6,800.008,500.008,500.00 7,694.48 4,199.00
453220 - Fire Code Inspection Fees 0.00 200.00 0.00 0.000.000.00 0.00 400.00
473100 - General Contributions & Donations 900.00 1,703.00 900.00 900.000.001,700.00 1,500.00 7,050.00
474110 - Other Reimbursements 0.00 0.00 0.00 0.000.000.00 105.00 2,305.00
475300 - Sale of Miscellaneous Property 400.00 0.00 400.00 400.000.000.00 462.50 0.00
207,100.00 209,497.86 200,500.00 200,500.00202,900.00191,300.00Revenue Total:218,500.51 214,147.04
Expense
611100 - Full Time Employee - Regular 486,500.00 433,460.49 500,600.00 500,600.00579,200.00559,000.00 563,605.76 551,548.33
611110 - Temporary Employee - Regular 280,600.00 274,419.52 280,600.00 280,600.00277,900.00272,400.00 264,661.40 273,728.88
611200 - Full Time Employee - Overtime 40,000.00 24,077.52 40,400.00 40,400.0040,000.0045,200.00 44,196.03 38,738.99
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 1,141.75 -3,823.13
612100 - Medicare Contribution 11,700.00 10,566.79 11,900.00 11,900.0013,100.0012,800.00 12,483.45 12,532.69
612110 - PERA Contribution 84,000.00 70,409.77 89,900.00 89,900.0096,400.0092,900.00 93,205.62 89,855.73
612120 - Social Security Contribution 20,900.00 20,436.35 21,000.00 21,000.0020,600.0020,300.00 20,105.96 20,713.49
612140 - Health Insurance 77,800.00 66,403.24 96,100.00 96,100.0092,000.0090,000.00 90,291.02 80,533.11
612150 - Dental Insurance 1,500.00 1,400.00 1,500.00 1,500.001,500.001,500.00 1,745.85 1,506.25
612160 - Life Insurance 1,300.00 1,467.17 1,300.00 1,300.002,500.001,900.00 2,014.66 1,903.89
612170 - Cash Benefit 5,700.00 2,948.67 0.00 0.005,700.006,000.00 5,721.33 5,743.30
612180 - Workers' Compensation 98,500.00 46,038.97 67,200.00 67,200.0077,000.0077,000.00 74,857.80 100,291.56
613125 - Miscellaneous Pay 0.00 3,225.00 0.00 0.000.000.00 50.00 450.00
613130 - Unemployment Compensation 0.00 191.17 0.00 0.000.000.00 0.00 0.00
621100 - Fuels and Lubes 15,400.00 9,282.46 15,700.00 15,700.0015,000.0014,000.00 13,678.53 13,156.71
621110 - Clothing/Laundry Allowance 31,800.00 19,910.53 32,400.00 32,400.0031,000.0034,000.00 17,846.62 21,441.46
621120 - Office Supplies 1,000.00 1,466.15 1,000.00 1,000.001,000.001,000.00 1,288.10 1,086.40
621130 - Operating Supplies 10,300.00 11,748.58 10,500.00 10,500.0010,000.009,000.00 10,308.91 12,447.00
621140 - Supplies for Repair & Maintenance 5,100.00 3,709.98 5,200.00 5,200.005,000.004,700.00 5,263.71 3,473.78
621150 - Small Tools and Minor Equipment 22,200.00 12,500.67 7,200.00 7,200.007,000.0012,000.00 10,334.36 8,103.33
621160 - Work Order Transfer - Parts 10,300.00 7,199.54 10,500.00 10,500.0010,000.0010,000.00 6,046.15 5,237.64
631100 - Professional Services 18,500.00 25,315.90 19,900.00 19,900.0018,000.0018,000.00 16,798.00 13,671.00
631130 - Insurance - Non-personnel 5,700.00 6,215.00 27,600.00 27,600.004,100.005,600.00 5,640.00 4,080.00
632100 - Dues & Subscription , Permit renewals 6,200.00 2,500.00 6,300.00 6,300.006,000.006,000.00 3,699.64 4,282.56
632110 - Transportation 900.00 190.60 900.00 900.00900.00800.00 464.31 859.19
632120 - Conferences and School 15,400.00 14,538.38 15,700.00 15,700.0015,000.0011,000.00 9,022.27 25,439.93
633110 - Printing & Binding 1,000.00 150.93 1,000.00 1,000.001,000.00800.00 144.40 484.14
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2019
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2018
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Budget
2020
2020 Final
Budget
633120 - Communication (phones, postage, etc)12,300.00 12,544.87 12,600.00 12,600.0017,000.0016,000.00 16,251.91 15,501.75
634100 - Utility Services 7,700.00 4,249.97 7,800.00 7,800.007,500.007,000.00 6,869.00 6,294.57
635100 - Services Contracted, Non-professional 55,400.00 62,273.70 56,500.00 56,500.0076,000.0042,000.00 56,921.62 83,251.29
635110 - Rentals 500.00 500.00 500.00 500.00500.00500.00 325.00 245.00
638140 - Miscellaneous Expenses 0.00 0.00 0.00 0.000.000.00 1,117.39 0.00
638180 - Pmts to Other Agencies 153,800.00 163,787.06 156,900.00 156,900.00150,000.00140,700.00 155,536.72 156,057.66
1,482,000.00 1,313,128.98 1,498,700.00 1,498,700.001,580,900.001,512,100.00Expense Total:1,511,637.27 1,548,836.50
-1,274,900.00 -1,103,631.12 -1,298,200.00 -1,298,200.00-1,378,000.00-1,320,800.00Division: 219 - Fire Surplus (Deficit):-1,293,136.76 -1,334,689.46
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2018
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2020
2020 Final
Budget
Division: 311 - Campus Facilities
Expense
611100 - Full Time Employee - Regular 147,700.00 113,773.42 136,100.00 136,100.0083,200.0079,600.00 80,327.43 83,479.44
611105 - Part-time Permanent -Regular 19,800.00 15,251.66 20,800.00 20,800.0019,600.0019,200.00 20,397.97 19,931.04
611200 - Full Time Employee - Overtime 0.00 6,081.30 0.00 0.000.000.00 914.66 3,157.02
612100 - Medicare Contribution 2,400.00 1,881.61 2,300.00 2,300.001,500.001,400.00 1,414.22 1,482.26
612110 - PERA Contribution 12,600.00 10,070.70 11,800.00 11,800.007,700.007,400.00 7,585.80 7,954.56
612120 - Social Security Contribution 10,400.00 8,044.91 9,700.00 9,700.006,400.006,100.00 6,047.97 6,339.20
612140 - Health Insurance 32,600.00 25,245.88 33,300.00 33,300.0016,200.0018,200.00 15,815.19 17,744.45
612150 - Dental Insurance 600.00 531.78 700.00 700.00300.00300.00 333.73 337.76
612160 - Life Insurance 100.00 69.09 100.00 100.00100.00100.00 43.87 44.77
612170 - Cash Benefit 900.00 536.80 1,000.00 1,000.00900.00800.00 569.80 462.00
612180 - Workers' Compensation 6,200.00 2,069.81 3,200.00 3,200.002,300.002,500.00 2,421.41 2,504.09
621100 - Fuels and Lubes 15,400.00 0.00 1,500.00 1,500.000.000.00 0.00 0.00
621110 - Clothing/Laundry Allowance 3,300.00 2,559.98 5,400.00 5,400.003,200.002,600.00 3,241.56 3,972.07
621120 - Office Supplies 100.00 670.62 300.00 300.00100.00100.00 0.00 122.49
621130 - Operating Supplies 5,000.00 10,938.68 10,000.00 10,000.003,000.001,500.00 1,158.34 1,337.21
621140 - Supplies for Repair & Maintenance 3,000.00 11,128.22 16,000.00 16,000.005,000.0011,000.00 8,309.87 7,962.31
621150 - Small Tools and Minor Equipment 1,500.00 1,397.80 3,000.00 3,000.001,500.00800.00 129.99 20,779.55
621160 - Work Order Transfer - Parts 400.00 0.00 400.00 400.00400.00400.00 577.23 11.18
631130 - Insurance - Non-personnel 10,100.00 11,022.00 3,600.00 3,600.007,200.009,800.00 9,876.00 7,200.00
632100 - Dues & Subscription , Permit renewals 200.00 4,824.00 3,000.00 3,000.00200.004,300.00 8,028.10 1,092.86
632110 - Transportation 200.00 0.00 200.00 200.00200.00200.00 307.57 391.56
632120 - Conferences and School 1,200.00 275.00 3,000.00 3,000.001,200.001,200.00 0.00 1,324.42
633120 - Communication (phones, postage, etc)1,200.00 1,688.87 1,300.00 1,300.001,600.001,600.00 1,250.50 3,393.24
634100 - Utility Services 126,900.00 84,817.64 115,000.00 115,000.0089,100.0068,000.00 62,124.71 96,035.91
635100 - Services Contracted, Non-professional 125,000.00 62,585.98 125,000.00 125,000.0084,000.0090,300.00 78,668.46 86,203.06
638140 - Miscellaneous Expenses 85,500.00 36,130.47 0.00 0.000.000.00 0.00 0.00
638180 - Pmts to Other Agencies 0.00 545.16 0.00 0.000.000.00 21.29 21.29
612,300.00 412,141.38 506,700.00 506,700.00334,900.00327,400.00Expense Total:309,565.67 373,283.74
612,300.00 412,141.38 506,700.00 506,700.00334,900.00327,400.00Division: 311 - Campus Facilities Total:309,565.67 373,283.74
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2018
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2020
2020 Final
Budget
Division: 314 - Engineering
Revenue
435600 - Load Limit Waiver 200.00 300.00 200.00 200.000.000.00 25.00 325.00
435700 - Excavation/Right of Way/Erosion Control Permit 31,800.00 28,344.50 31,800.00 31,800.0027,500.0027,500.00 31,450.25 34,700.00
435900 - All Other Permits 200.00 75.00 200.00 200.000.000.00 675.00 1,550.00
451210 - Administrative Charges 0.00 0.00 0.00 0.000.000.00 0.00 14,500.00
455100 - Public Works Construction (Specs/Plans, non-curb c 1,400.00 0.00 1,400.00 1,400.00900.00900.00 2,187.50 1,375.00
455130 - Antenna Rental Fee 362,900.00 340,878.18 364,200.00 364,200.00364,200.00364,200.00 361,568.41 374,737.54
396,500.00 369,597.68 397,800.00 397,800.00392,600.00392,600.00Revenue Total:395,906.16 427,187.54
Expense
611100 - Full Time Employee - Regular 163,400.00 145,241.71 165,400.00 165,400.00154,200.00148,200.00 147,482.72 153,969.66
611110 - Temporary Employee - Regular 9,100.00 11,979.49 9,100.00 9,100.009,000.006,000.00 6,762.74 9,127.30
611200 - Full Time Employee - Overtime 5,200.00 4,052.18 5,200.00 5,200.005,100.005,000.00 5,458.29 4,446.64
611210 - Temporary/Part-time Employee - Overtime 0.00 209.79 0.00 0.000.001,000.00 84.54 0.00
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 11,994.79 -25,094.50
612100 - Medicare Contribution 2,600.00 2,357.28 2,600.00 2,600.002,400.002,400.00 2,428.57 2,059.31
612110 - PERA Contribution 12,600.00 11,105.37 12,800.00 12,800.0012,000.0012,200.00 11,616.33 12,256.84
612120 - Social Security Contribution 11,000.00 10,078.28 11,200.00 11,200.0010,600.0010,100.00 10,381.73 8,806.10
612140 - Health Insurance 28,400.00 22,093.45 25,900.00 25,900.0026,100.0021,000.00 25,345.17 26,400.93
612150 - Dental Insurance 600.00 400.46 600.00 600.00800.00900.00 610.09 611.37
612160 - Life Insurance 100.00 66.48 100.00 100.00100.00200.00 74.46 77.41
612170 - Cash Benefit 500.00 7,785.31 3,100.00 3,100.00500.005,200.00 2,524.52 5,912.74
612180 - Workers' Compensation 1,300.00 655.60 1,000.00 1,000.00900.00900.00 1,077.25 1,166.68
621100 - Fuels and Lubes 2,800.00 794.88 2,500.00 2,500.002,700.004,000.00 1,624.33 1,630.47
621110 - Clothing/Laundry Allowance 400.00 817.85 700.00 700.00400.00400.00 412.14 785.27
621120 - Office Supplies 2,500.00 1,318.08 2,200.00 2,200.002,000.002,500.00 1,482.89 1,335.84
621130 - Operating Supplies 2,500.00 988.08 2,500.00 2,500.002,000.001,200.00 1,629.92 222.96
621140 - Supplies for Repair & Maintenance 0.00 20.93 0.00 0.000.00100.00 42.86 0.00
621150 - Small Tools and Minor Equipment 1,000.00 19.14 1,500.00 1,500.001,000.001,000.00 22.63 0.00
621160 - Work Order Transfer - Parts 1,200.00 2,401.95 1,500.00 1,500.001,200.001,600.00 334.32 765.23
631100 - Professional Services 15,000.00 19,215.99 15,000.00 15,000.0015,000.0015,000.00 30,368.79 10,803.73
631130 - Insurance - Non-personnel 1,600.00 1,749.00 4,100.00 4,100.001,200.001,100.00 1,548.00 1,164.00
632100 - Dues & Subscription , Permit renewals 7,500.00 7,550.54 8,000.00 8,000.007,000.004,800.00 3,781.43 4,553.04
632110 - Transportation 1,000.00 317.92 1,000.00 1,000.00800.00800.00 604.00 840.39
632120 - Conferences and School 4,500.00 4,178.00 5,000.00 5,000.005,000.004,500.00 2,610.00 2,051.54
633100 - Advertising 0.00 0.00 0.00 0.000.000.00 0.00 408.00
633110 - Printing & Binding 1,200.00 136.00 1,000.00 1,000.001,200.001,200.00 1,439.03 1,050.88
633120 - Communication (phones, postage, etc)10,200.00 8,348.24 8,000.00 8,000.0010,500.007,300.00 9,277.44 9,811.66
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2019
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2017
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2018
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2017
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2020
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Budget
2020
2020 Final
Budget
635100 - Services Contracted, Non-professional 61,500.00 43,079.87 65,000.00 65,000.0060,000.0058,000.00 65,519.32 54,735.44
347,700.00 306,961.87 355,000.00 355,000.00331,700.00316,600.00Expense Total:346,538.30 289,898.93
48,800.00 62,635.81 42,800.00 42,800.0060,900.0076,000.00Division: 314 - Engineering Surplus (Deficit):49,367.86 137,288.61
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2020 Final
Budget
Division: 315 - Forestry
Revenue
441100 - Federal Grants 14,000.00 0.00 0.00 0.000.000.00 0.00 0.00
14,000.00 0.00 0.00 0.000.000.00Revenue Total:0.00 0.00
Expense
621100 - Fuels and Lubes 400.00 0.00 400.00 400.00400.00400.00 0.00 0.00
621130 - Operating Supplies 200.00 3,567.00 200.00 200.00200.00200.00 0.00 0.00
621140 - Supplies for Repair & Maintenance 3,000.00 9,090.99 5,000.00 5,000.001,200.001,200.00 598.52 18,369.33
621150 - Small Tools and Minor Equipment 3,000.00 0.00 10,000.00 10,000.001,000.001,000.00 0.00 0.00
632120 - Conferences and School 1,000.00 20.00 1,000.00 1,000.00800.00800.00 0.00 0.00
633100 - Advertising 0.00 0.00 300.00 300.000.000.00 0.00 71.40
635100 - Services Contracted, Non-professional 67,800.00 49,023.58 60,000.00 60,000.0070,000.0050,000.00 47,375.00 45,550.00
75,400.00 61,701.57 76,900.00 76,900.0073,600.0053,600.00Expense Total:47,973.52 63,990.73
-61,400.00 -61,701.57 -76,900.00 -76,900.00-73,600.00-53,600.00Division: 315 - Forestry Surplus (Deficit):-47,973.52 -63,990.73
Page 124
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ExpObject;RevSourc…
2019
YTD Activity
2019
Total Budget
2018
Total Budget
2017
Total Budget
Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Division: 316 - Parks
Revenue
441100 - Federal Grants 0.00 0.00 0.00 0.000.000.00 0.00 150.00
443400 - All Other State Grants 0.00 7,870.66 0.00 0.000.000.00 22,302.12 0.00
455110 - Public Works Maintenance 500.00 2,421.00 500.00 500.000.000.00 130.00 685.00
474100 - Insurance Reimbursement 500.00 0.00 500.00 500.000.000.00 929.94 0.00
1,000.00 10,291.66 1,000.00 1,000.000.000.00Revenue Total:23,362.06 835.00
Expense
611100 - Full Time Employee - Regular 377,500.00 343,714.65 386,600.00 386,600.00368,000.00355,000.00 346,946.52 364,719.10
611110 - Temporary Employee - Regular 140,000.00 109,916.51 138,000.00 138,000.00140,000.00148,600.00 142,620.44 128,170.95
611200 - Full Time Employee - Overtime 22,000.00 25,562.35 25,800.00 25,800.0023,000.0025,800.00 19,080.50 26,685.67
611210 - Temporary/Part-time Employee - Overtime 3,800.00 539.22 3,800.00 3,800.002,800.004,000.00 3,220.14 50.67
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 1,677.98 18,089.40
612100 - Medicare Contribution 7,900.00 6,846.58 8,000.00 8,000.007,700.007,200.00 7,281.97 7,642.36
612110 - PERA Contribution 30,200.00 27,616.17 31,000.00 31,000.0029,500.0028,800.00 27,768.41 29,344.82
612120 - Social Security Contribution 33,700.00 29,274.56 34,100.00 34,100.0033,100.0030,500.00 31,135.85 32,679.73
612140 - Health Insurance 63,200.00 50,559.21 65,300.00 65,300.0065,300.0071,700.00 63,580.55 59,395.52
612150 - Dental Insurance 1,000.00 1,080.46 1,200.00 1,200.001,500.001,500.00 1,207.09 1,217.08
612160 - Life Insurance 200.00 185.47 200.00 200.00300.00300.00 200.09 202.15
612170 - Cash Benefit 10,100.00 9,181.24 10,300.00 10,300.0010,100.005,200.00 9,780.12 9,652.62
612180 - Workers' Compensation 24,100.00 14,189.44 17,900.00 17,900.0021,300.0023,000.00 22,536.44 26,216.39
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.00100.00100.00 0.00 125.00
621100 - Fuels and Lubes 32,000.00 19,945.70 28,000.00 28,000.0034,000.0034,000.00 24,420.56 24,865.54
621110 - Clothing/Laundry Allowance 5,500.00 6,397.91 6,500.00 6,500.004,200.003,500.00 3,670.08 6,330.53
621120 - Office Supplies 100.00 403.81 100.00 100.00100.00100.00 75.00 45.54
621130 - Operating Supplies 1,500.00 7,854.69 1,600.00 1,600.001,500.001,500.00 128.04 777.52
621140 - Supplies for Repair & Maintenance 55,000.00 35,800.41 55,000.00 55,000.0055,000.0075,000.00 67,288.85 22,549.04
621150 - Small Tools and Minor Equipment 5,000.00 5,921.85 6,500.00 6,500.005,000.003,500.00 9,623.82 1,333.59
621160 - Work Order Transfer - Parts 21,000.00 12,174.97 20,000.00 20,000.0021,000.0020,000.00 16,968.96 16,164.59
631100 - Professional Services 3,100.00 1,982.00 4,000.00 4,000.003,000.003,000.00 1,209.00 1,238.80
631130 - Insurance - Non-personnel 30,600.00 33,374.00 9,800.00 9,800.0022,300.0030,000.00 30,624.00 22,260.00
632100 - Dues & Subscription , Permit renewals 600.00 3,407.56 2,500.00 2,500.00600.00600.00 1,627.37 533.44
632110 - Transportation 200.00 4.00 200.00 200.00200.00200.00 6.00 0.00
632120 - Conferences and School 4,000.00 1,808.44 5,000.00 5,000.003,800.003,200.00 1,514.20 903.00
633100 - Advertising 500.00 67.50 200.00 200.00500.00500.00 0.00 0.00
633110 - Printing & Binding 0.00 76.20 100.00 100.000.000.00 0.00 0.00
633120 - Communication (phones, postage, etc)4,200.00 2,948.91 4,200.00 4,200.004,400.003,500.00 3,771.89 3,297.85
634100 - Utility Services 39,000.00 25,665.34 37,000.00 37,000.0033,000.0033,000.00 36,985.73 39,219.04
635100 - Services Contracted, Non-professional 46,000.00 36,800.03 47,000.00 47,000.0049,000.0046,000.00 42,259.99 21,964.34
635110 - Rentals 12,500.00 16,180.48 12,500.00 12,500.008,500.008,500.00 9,339.75 11,457.09
Page 125
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2019
YTD Activity
2019
Total Budget
2018
Total Budget
2017
Total Budget
Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
638180 - Pmts to Other Agencies 200.00 630.32 200.00 200.00200.00200.00 106.45 630.32
974,700.00 830,109.98 962,600.00 962,600.00949,000.00968,000.00Expense Total:926,655.79 877,761.69
-973,700.00 -819,818.32 -961,600.00 -961,600.00-949,000.00-968,000.00Division: 316 - Parks Surplus (Deficit):-903,293.73 -876,926.69
Page 126
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YTD Activity
2019
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2018
Total Budget
2017
Total Budget
Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Division: 317 - Lighting
Expense
611100 - Full Time Employee - Regular 19,700.00 18,449.99 20,400.00 20,400.0019,000.0018,600.00 18,438.85 18,676.55
611200 - Full Time Employee - Overtime 300.00 624.54 300.00 300.00300.00300.00 309.42 579.53
612100 - Medicare Contribution 300.00 278.56 300.00 300.00300.00400.00 271.87 283.05
612110 - PERA Contribution 1,500.00 1,427.56 1,600.00 1,600.001,500.001,500.00 1,376.09 1,432.86
612120 - Social Security Contribution 1,200.00 1,190.76 1,300.00 1,300.001,200.001,200.00 1,162.92 1,206.46
612140 - Health Insurance 2,100.00 2,003.76 2,500.00 2,500.002,200.002,300.00 2,090.60 1,927.51
612150 - Dental Insurance 100.00 46.45 100.00 100.00100.00100.00 42.30 44.06
612160 - Life Insurance 0.00 7.39 0.00 0.000.000.00 7.81 7.64
612170 - Cash Benefit 700.00 391.75 500.00 500.00700.00500.00 476.20 509.40
612180 - Workers' Compensation 1,400.00 627.85 1,000.00 1,000.001,300.001,000.00 1,165.88 1,214.78
621140 - Supplies for Repair & Maintenance 6,500.00 276.06 6,600.00 6,600.006,000.006,000.00 3,125.45 1,560.96
634100 - Utility Services 190,000.00 140,512.74 190,000.00 190,000.00210,000.00192,000.00 191,574.37 182,571.80
635100 - Services Contracted, Non-professional 30,000.00 29,623.17 34,000.00 34,000.0022,500.0022,000.00 26,118.69 8,049.95
253,800.00 195,460.58 258,600.00 258,600.00265,100.00245,900.00Expense Total:246,160.45 218,064.55
253,800.00 195,460.58 258,600.00 258,600.00265,100.00245,900.00Division: 317 - Lighting Total:246,160.45 218,064.55
Page 127
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2019
YTD Activity
2019
Total Budget
2018
Total Budget
2017
Total Budget
Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Division: 318 - Streets
Revenue
443310 - Municipal State Aid For Streets - Maintenance 382,400.00 377,733.60 387,600.00 387,600.00382,400.00382,400.00 382,391.00 421,762.00
445200 - Watershed District Grants 60,000.00 60,203.10 0.00 0.0080,600.000.00 0.00 0.00
455110 - Public Works Maintenance 100.00 0.00 100.00 100.000.000.00 212.50 225.00
461120 - Restitution Payments 0.00 280.75 0.00 0.000.000.00 0.00 0.00
442,500.00 438,217.45 387,700.00 387,700.00463,000.00382,400.00Revenue Total:382,603.50 421,987.00
Expense
611100 - Full Time Employee - Regular 555,800.00 505,174.18 563,400.00 563,400.00532,200.00545,300.00 535,832.64 522,895.38
611110 - Temporary Employee - Regular 15,500.00 12,043.02 15,500.00 15,500.0015,300.0015,000.00 7,248.41 20,512.59
611200 - Full Time Employee - Overtime 19,400.00 35,322.56 19,400.00 19,400.0019,200.0018,800.00 17,918.92 33,206.44
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 -17,637.37 17,134.93
612100 - Medicare Contribution 8,600.00 8,089.78 8,700.00 8,700.008,200.008,100.00 7,999.23 8,793.37
612110 - PERA Contribution 43,100.00 40,397.48 43,700.00 43,700.0041,500.0041,500.00 40,408.32 41,541.24
612120 - Social Security Contribution 36,600.00 34,590.28 37,100.00 37,100.0034,300.0034,500.00 34,202.32 37,601.13
612140 - Health Insurance 55,300.00 66,051.36 79,600.00 79,600.0061,600.0059,800.00 62,135.66 54,668.58
612150 - Dental Insurance 1,200.00 1,458.66 1,800.00 1,800.001,500.001,400.00 1,391.34 1,330.41
612160 - Life Insurance 300.00 244.12 300.00 300.00300.00400.00 253.94 241.08
612170 - Cash Benefit 25,500.00 16,521.32 17,300.00 17,300.0025,600.0020,600.00 20,813.52 22,152.68
612180 - Workers' Compensation 47,700.00 21,681.81 31,000.00 31,000.0040,800.0040,800.00 42,011.57 43,066.00
621100 - Fuels and Lubes 54,300.00 42,114.22 52,000.00 52,000.0053,000.0053,000.00 41,903.98 52,816.20
621110 - Clothing/Laundry Allowance 6,200.00 6,099.42 6,500.00 6,500.004,500.004,500.00 5,934.24 6,612.62
621120 - Office Supplies 500.00 479.61 500.00 500.00500.00500.00 384.23 43.85
621130 - Operating Supplies 2,500.00 2,509.82 2,500.00 2,500.002,500.001,000.00 273.89 35,448.55
621140 - Supplies for Repair & Maintenance 127,000.00 100,469.80 135,000.00 135,000.00125,000.00125,000.00 82,543.94 119,343.64
621150 - Small Tools and Minor Equipment 41,500.00 35,642.98 6,600.00 6,600.006,500.004,500.00 9,475.95 2,142.08
621160 - Work Order Transfer - Parts 28,000.00 49,925.74 30,000.00 30,000.0027,000.0030,000.00 29,073.22 47,717.55
631100 - Professional Services 500.00 655.00 500.00 500.00500.00500.00 1,456.00 1,392.80
631130 - Insurance - Non-personnel 9,900.00 10,802.00 5,200.00 5,200.007,200.0010,000.00 9,876.00 7,200.00
632100 - Dues & Subscription , Permit renewals 700.00 575.00 1,700.00 1,700.00700.00300.00 550.00 782.50
632110 - Transportation 100.00 0.00 100.00 100.00100.00200.00 0.00 0.00
632120 - Conferences and School 3,600.00 1,090.00 4,000.00 4,000.003,500.002,500.00 2,188.99 1,120.00
633110 - Printing & Binding 0.00 292.64 250.00 250.000.000.00 0.00 55.00
633120 - Communication (phones, postage, etc)7,500.00 6,314.37 7,000.00 7,000.007,500.0012,000.00 6,921.03 5,976.95
635100 - Services Contracted, Non-professional 53,800.00 52,667.47 70,250.00 70,250.0052,500.0052,500.00 80,211.48 52,964.84
635110 - Rentals 1,500.00 4,803.66 1,500.00 1,500.001,500.001,500.00 0.00 0.00
703100 - Machinery & Equipment 25,000.00 25,659.30 0.00 0.0080,600.000.00 0.00 0.00
1,171,600.00 1,081,675.60 1,141,400.00 1,141,400.001,153,600.001,084,200.00Expense Total:1,023,371.45 1,136,760.41
-729,100.00 -643,458.15 -753,700.00 -753,700.00-690,600.00-701,800.00Division: 318 - Streets Surplus (Deficit):-640,767.95 -714,773.41
Page 128
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2019
YTD Activity
2019
Total Budget
2018
Total Budget
2017
Total Budget
Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Division: 319 - Fleet Services: Garage/Shop
Revenue
474110 - Other Reimbursements 2,000.00 638.39 2,000.00 2,000.000.000.00 491.26 14,334.06
475300 - Sale of Miscellaneous Property 1,200.00 0.00 1,200.00 1,200.000.000.00 2,106.00 0.00
3,200.00 638.39 3,200.00 3,200.000.000.00Revenue Total:2,597.26 14,334.06
Expense
611100 - Full Time Employee - Regular 268,200.00 254,093.42 287,300.00 287,300.00259,500.00253,100.00 251,495.96 258,996.63
611200 - Full Time Employee - Overtime 4,000.00 7,794.32 4,000.00 4,000.004,000.003,000.00 3,506.79 8,067.16
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 -5,685.36 3,755.00
612100 - Medicare Contribution 3,900.00 3,742.74 4,200.00 4,200.003,800.003,700.00 3,601.58 3,839.25
612110 - PERA Contribution 20,400.00 19,607.06 21,900.00 21,900.0019,800.0019,000.00 19,058.90 19,997.86
612120 - Social Security Contribution 16,900.00 16,004.31 17,500.00 17,500.0016,400.0015,700.00 15,399.30 16,415.27
612140 - Health Insurance 50,000.00 36,216.66 52,700.00 52,700.0034,800.0039,600.00 34,341.12 44,355.73
612150 - Dental Insurance 1,100.00 1,023.49 1,100.00 1,100.00900.00900.00 767.15 1,087.94
612160 - Life Insurance 100.00 125.09 150.00 150.00200.00200.00 129.10 130.91
612170 - Cash Benefit 1,300.00 606.47 1,100.00 1,100.007,000.006,200.00 6,425.73 629.05
612180 - Workers' Compensation 11,000.00 5,625.43 8,100.00 8,100.009,800.009,800.00 9,000.76 9,307.56
621100 - Fuels and Lubes 2,000.00 652.93 2,200.00 2,200.002,900.00500.00 982.85 797.06
621110 - Clothing/Laundry Allowance 6,500.00 4,571.62 7,000.00 7,000.005,000.005,000.00 8,621.13 7,553.00
621120 - Office Supplies 1,200.00 1,062.23 1,200.00 1,200.001,600.001,600.00 1,413.28 1,273.37
621130 - Operating Supplies 1,200.00 2,526.25 2,500.00 2,500.0014,860.001,200.00 307.31 14,619.76
621140 - Supplies for Repair & Maintenance 11,500.00 12,796.43 11,500.00 11,500.0011,200.0011,200.00 9,522.36 10,884.08
621150 - Small Tools and Minor Equipment 6,500.00 4,034.04 9,000.00 9,000.006,000.007,000.00 9,644.71 604.57
621160 - Work Order Transfer - Parts 0.00 670.60 0.00 0.000.000.00 1,157.28 1,139.72
631100 - Professional Services 200.00 227.00 300.00 300.00200.001,200.00 749.00 365.00
631130 - Insurance - Non-personnel 3,300.00 3,597.00 600.00 600.002,400.003,200.00 3,252.00 2,328.00
632100 - Dues & Subscription , Permit renewals 2,100.00 3,836.61 5,000.00 5,000.002,000.002,000.00 836.63 1,958.76
632110 - Transportation 500.00 17.52 300.00 300.00500.00400.00 611.93 230.40
632120 - Conferences and School 3,000.00 25.00 3,000.00 3,000.002,000.001,500.00 470.72 638.00
633110 - Printing & Binding 200.00 35.04 200.00 200.00200.00300.00 0.00 0.00
633120 - Communication (phones, postage, etc)5,500.00 6,692.02 7,000.00 7,000.005,000.004,400.00 4,623.73 6,321.98
634100 - Utility Services 66,700.00 29,275.57 45,000.00 45,000.0040,200.0030,500.00 29,260.87 44,775.32
635100 - Services Contracted, Non-professional 35,900.00 26,222.09 35,000.00 35,000.0035,000.0035,000.00 32,347.16 29,190.58
635110 - Rentals 200.00 384.00 400.00 400.00200.00200.00 0.00 990.00
638140 - Miscellaneous Expenses 2,500.00 3,080.88 3,000.00 3,000.003,000.003,000.00 3,268.12 3,500.40
638170 - Work Order Transfer - Labor 0.00 -3,812.32 0.00 -12,000.000.000.00 0.00 0.00
638180 - Pmts to Other Agencies 700.00 0.00 700.00 700.00700.00600.00 545.16 0.00
526,600.00 440,733.50 531,950.00 519,950.00489,160.00460,000.00Expense Total:445,655.27 493,752.36
-523,400.00 -440,095.11 -528,750.00 -516,750.00-489,160.00-460,000.00Division: 319 - Fleet Services: Garage/Shop Surplus (Deficit):-443,058.01 -479,418.30
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YTD Activity
2019
Total Budget
2018
Total Budget
2017
Total Budget
Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Division: 410 - Recreation
Revenue
443400 - All Other State Grants 0.00 750.00 0.00 0.000.000.00 0.00 0.00
445100 - Twin Cities Gateway Grant 0.00 0.00 0.00 0.000.003,500.00 0.00 0.00
459100 - Program Revenue 164,200.00 140,411.84 158,400.00 158,400.00175,100.00192,200.00 176,886.95 153,519.44
459230 - Park Equipment & Facilities Rental 18,000.00 10,305.04 18,000.00 18,000.0018,000.0018,000.00 25,152.79 17,545.47
473100 - General Contributions & Donations 9,300.00 0.00 5,300.00 5,300.000.000.00 5,000.00 1,424.00
474110 - Other Reimbursements 200.00 0.00 200.00 200.000.005,000.00 0.00 336.00
475900 - Miscellaneous Revenues 1,900.00 2,086.74 1,900.00 1,900.000.000.00 167.96 -299.00
193,600.00 153,553.62 183,800.00 183,800.00193,100.00218,700.00Revenue Total:207,207.70 172,525.91
Expense
611100 - Full Time Employee - Regular 145,800.00 172,003.45 248,800.00 248,800.00288,100.00398,400.00 324,876.57 282,057.26
611105 - Part-time Permanent -Regular 52,100.00 0.00 57,800.00 57,800.0035,000.004,000.00 4,340.13 33,634.37
611110 - Temporary Employee - Regular 176,200.00 144,406.27 145,700.00 145,700.00136,300.00133,600.00 117,683.00 110,515.75
611200 - Full Time Employee - Overtime 0.00 206.23 0.00 0.000.000.00 0.00 0.00
611210 - Temporary/Part-time Employee - Overtime 0.00 2,026.39 0.00 0.000.001,000.00 825.90 176.44
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 3,826.40 -27,391.50
612100 - Medicare Contribution 5,400.00 4,633.95 7,100.00 7,100.008,100.007,900.00 6,500.51 6,030.24
612110 - PERA Contribution 14,800.00 12,594.18 23,000.00 23,000.0031,300.0031,000.00 26,316.53 20,830.89
612120 - Social Security Contribution 23,200.00 19,814.47 30,300.00 30,300.0034,400.0033,800.00 27,800.49 25,783.97
612140 - Health Insurance 13,800.00 11,188.06 38,700.00 38,700.0035,500.0035,000.00 25,801.44 8,411.90
612150 - Dental Insurance 300.00 355.05 300.00 300.001,200.00900.00 599.50 353.94
612160 - Life Insurance 100.00 90.50 200.00 200.00300.00300.00 138.00 115.30
612170 - Cash Benefit 11,400.00 7,657.74 5,700.00 5,700.0011,500.0011,600.00 11,442.65 11,486.61
612180 - Workers' Compensation 8,800.00 7,047.26 9,400.00 9,400.0013,200.0013,200.00 12,118.36 14,056.96
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.00100.000.00 100.00 0.00
613130 - Unemployment Compensation 0.00 0.00 0.00 0.000.000.00 70.20 63.09
621100 - Fuels and Lubes 1,200.00 465.72 1,200.00 1,200.001,200.001,200.00 718.31 761.74
621110 - Clothing/Laundry Allowance 4,400.00 631.00 4,500.00 4,500.003,100.001,100.00 92.80 995.80
621120 - Office Supplies 1,500.00 1,365.81 2,030.00 2,030.001,600.001,900.00 1,548.75 1,315.73
621130 - Operating Supplies 48,700.00 26,144.16 51,700.00 51,700.0050,100.0059,900.00 50,798.91 28,177.64
621140 - Supplies for Repair & Maintenance 0.00 59.69 200.00 200.000.000.00 77.00 0.00
621150 - Small Tools and Minor Equipment 100.00 0.00 100.00 100.00100.000.00 0.00 0.00
621160 - Work Order Transfer - Parts 100.00 444.92 1,000.00 1,000.00100.00100.00 670.08 967.07
631100 - Professional Services 500.00 7,695.80 510.00 510.00500.00900.00 2,748.00 3,495.00
631130 - Insurance - Non-personnel 1,600.00 1,749.00 700.00 700.001,200.001,600.00 1,548.00 1,164.00
632100 - Dues & Subscription , Permit renewals 1,300.00 5,507.00 8,000.00 8,000.001,300.001,300.00 1,309.00 959.00
632110 - Transportation 10,200.00 8,253.53 10,700.00 10,700.0010,200.0010,200.00 9,636.01 9,660.29
632120 - Conferences and School 4,600.00 1,293.02 6,000.00 6,000.004,600.003,600.00 1,242.08 1,179.15
633100 - Advertising 100.00 364.90 600.00 600.00100.00100.00 40.00 188.74
633110 - Printing & Binding 16,000.00 12,808.85 17,820.00 17,820.0016,000.0013,000.00 6,190.00 7,714.11
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YTD Activity
2019
Total Budget
2018
Total Budget
2017
Total Budget
Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
633120 - Communication (phones, postage, etc)10,600.00 5,869.36 10,550.00 10,550.0011,400.008,500.00 4,728.45 4,811.32
635100 - Services Contracted, Non-professional 64,800.00 37,963.99 85,270.00 85,270.0069,600.0055,200.00 45,732.15 38,091.77
635110 - Rentals 1,000.00 1,382.50 1,020.00 1,020.001,000.001,000.00 655.00 2,485.00
638140 - Miscellaneous Expenses 86,500.00 34,565.45 64,500.00 64,500.000.000.00 1,523.77 30.00
638180 - Pmts to Other Agencies 20,000.00 16,330.16 20,400.00 20,400.0046,000.0096,000.00 95,666.25 53,313.20
725,100.00 544,918.41 853,800.00 853,800.00813,100.00926,300.00Expense Total:787,364.24 641,434.78
-531,500.00 -391,364.79 -670,000.00 -670,000.00-620,000.00-707,600.00Division: 410 - Recreation Surplus (Deficit):-580,156.54 -468,908.87
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2019
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2018
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2017
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2020
2020 Proposed
Budget
2020
2020 Final
Budget
Division: 416 - Employee Resources
Expense
611100 - Full Time Employee - Regular 259,700.00 232,241.24 274,900.00 274,900.00158,000.00170,000.00 171,822.04 167,055.02
611110 - Temporary Employee - Regular 0.00 0.00 0.00 0.000.003,000.00 2,894.30 0.00
611200 - Full Time Employee - Overtime 4,100.00 0.00 4,100.00 4,100.002,000.002,000.00 1,773.31 1,253.34
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 -6,385.23 11,871.16
612100 - Medicare Contribution 3,800.00 3,254.53 4,100.00 4,100.002,500.002,500.00 2,489.18 2,511.73
612110 - PERA Contribution 19,800.00 17,418.04 20,900.00 20,900.0013,000.0013,300.00 13,237.00 12,622.94
612120 - Social Security Contribution 16,400.00 13,915.39 17,300.00 17,300.0011,000.0010,500.00 10,645.27 10,740.70
612140 - Health Insurance 47,400.00 41,895.68 48,900.00 48,900.0038,200.008,800.00 9,080.82 36,988.74
612150 - Dental Insurance 300.00 532.45 300.00 300.00300.00300.00 300.25 417.31
612160 - Life Insurance 100.00 94.99 100.00 100.00100.00100.00 69.00 80.55
612170 - Cash Benefit 0.00 880.20 0.00 0.005,800.005,800.00 5,611.30 0.00
612180 - Workers' Compensation 2,000.00 858.65 1,300.00 1,300.001,300.001,300.00 1,193.27 1,164.43
613125 - Miscellaneous Pay 0.00 100.00 0.00 0.000.000.00 0.00 0.00
621120 - Office Supplies 800.00 943.99 800.00 800.00800.00800.00 487.63 177.62
621130 - Operating Supplies 2,100.00 149.73 3,000.00 3,000.002,000.002,000.00 982.10 2,953.96
631100 - Professional Services 15,400.00 1,970.10 15,700.00 15,700.0018,000.0018,000.00 18,542.25 18,997.75
631130 - Insurance - Non-personnel 300.00 330.00 500.00 500.00300.00300.00 288.00 1,477.72
632100 - Dues & Subscription , Permit renewals 2,400.00 1,459.00 13,150.00 13,150.002,300.002,300.00 616.00 795.00
632110 - Transportation 1,000.00 0.00 1,000.00 1,000.001,000.00800.00 0.00 0.00
632120 - Conferences and School 1,400.00 725.36 1,400.00 1,400.001,400.000.00 0.00 20.00
633100 - Advertising 2,100.00 24.70 2,100.00 2,100.002,000.002,500.00 2,058.75 65.45
633110 - Printing & Binding 0.00 62.20 1,000.00 1,000.000.000.00 0.00 229.65
633120 - Communication (phones, postage, etc)100.00 353.37 100.00 100.00200.00200.00 192.28 140.16
635100 - Services Contracted, Non-professional 12,300.00 7,990.17 15,000.00 15,000.0012,000.0015,000.00 4,769.76 4,952.55
391,500.00 325,199.79 425,650.00 425,650.00272,200.00259,500.00Expense Total:240,667.28 274,515.78
391,500.00 325,199.79 425,650.00 425,650.00272,200.00259,500.00Division: 416 - Employee Resources Total:240,667.28 274,515.78
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2018
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2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Division: 417 - Marketing & Communications
Expense
611100 - Full Time Employee - Regular 68,400.00 64,057.71 71,700.00 71,700.000.000.00 0.00 897.88
612100 - Medicare Contribution 1,000.00 898.43 1,100.00 1,100.000.000.00 0.00 12.79
612110 - PERA Contribution 5,100.00 2,845.54 5,400.00 5,400.000.000.00 0.00 67.37
612120 - Social Security Contribution 4,200.00 3,840.19 4,500.00 4,500.000.000.00 0.00 54.56
612140 - Health Insurance 6,800.00 12,664.22 14,000.00 14,000.000.000.00 0.00 169.61
612150 - Dental Insurance 0.00 140.13 0.00 0.000.000.00 0.00 0.00
612160 - Life Insurance 100.00 33.00 100.00 100.000.000.00 0.00 0.90
612170 - Cash Benefit 2,900.00 0.00 0.00 0.000.000.00 0.00 0.00
612180 - Workers' Compensation 500.00 310.49 500.00 500.000.000.00 0.00 0.00
633110 - Printing & Binding 0.00 0.00 19,000.00 19,000.000.000.00 0.00 0.00
633120 - Communication (phones, postage, etc)0.00 0.00 28,200.00 28,200.000.000.00 0.00 0.00
89,000.00 84,789.71 144,500.00 144,500.000.000.00Expense Total:0.00 1,203.11
89,000.00 84,789.71 144,500.00 144,500.000.000.00Division: 417 - Marketing & Communications Total:0.00 1,203.11
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2018
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2020
2020 Final
Budget
Division: 511 - Building Inspection
Revenue
431400 - Contractor 12,200.00 8,120.00 11,500.00 11,500.0011,300.0011,300.00 11,830.00 11,235.00
435100 - Building Permits 419,550.00 486,947.60 364,800.00 352,800.00391,000.00369,900.00 322,878.35 413,001.73
435110 - Plan Review Fees 159,465.00 226,743.20 130,300.00 130,300.00201,300.00123,300.00 135,144.13 215,647.32
435200 - Electrical Permits 57,700.00 48,666.00 58,700.00 58,700.0049,400.0049,400.00 55,698.00 66,502.50
435300 - Plumbing Permits 49,600.00 48,998.94 49,600.00 49,600.0048,400.0048,400.00 43,878.66 62,311.89
435400 - Heating Permits 77,300.00 71,522.10 85,400.00 85,400.0072,700.0072,700.00 62,803.74 139,280.04
451100 - Sale of Maps, Publications, Videos, Misc.0.00 54.25 0.00 0.000.000.00 1.25 90.25
453210 - Fire Impact Surcharge Fee 53,600.00 91,180.76 53,600.00 53,600.0050,000.0050,000.00 50,917.60 78,910.30
457100 - License Surcharge for Residential Contractors 3,200.00 2,315.00 3,200.00 3,200.003,200.003,200.00 2,540.00 2,102.00
475800 - Cash Short/Over 0.00 100.47 0.00 0.000.000.00 -4.73 -0.82
832,615.00 984,648.32 757,100.00 745,100.00827,300.00728,200.00Revenue Total:685,687.00 989,080.21
Expense
611100 - Full Time Employee - Regular 228,800.00 207,703.21 239,000.00 239,000.00222,100.00205,200.00 211,212.26 221,990.28
611200 - Full Time Employee - Overtime 4,100.00 3,969.56 4,100.00 4,100.004,100.005,000.00 4,872.99 5,360.02
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 2,391.17 6,052.16
612100 - Medicare Contribution 3,400.00 2,998.57 3,500.00 3,500.003,300.003,100.00 3,005.48 3,321.90
612110 - PERA Contribution 17,500.00 15,507.93 18,300.00 18,300.0017,000.0016,200.00 16,206.60 17,051.28
612120 - Social Security Contribution 14,400.00 12,821.61 15,100.00 15,100.0014,000.0013,500.00 12,850.73 14,204.83
612140 - Health Insurance 47,400.00 35,609.69 48,900.00 48,900.0037,400.0053,000.00 55,963.46 41,976.91
612150 - Dental Insurance 600.00 560.00 600.00 600.00600.00600.00 597.36 602.50
612160 - Life Insurance 100.00 89.85 100.00 100.00200.00200.00 104.00 104.55
612170 - Cash Benefit 0.00 0.00 0.00 0.005,800.005,800.00 0.00 0.00
612180 - Workers' Compensation 1,500.00 841.39 1,200.00 1,200.001,300.001,300.00 1,195.00 1,419.18
613125 - Miscellaneous Pay 0.00 125.00 0.00 0.000.000.00 0.00 0.00
621100 - Fuels and Lubes 2,000.00 1,370.31 2,040.00 2,040.002,000.002,000.00 1,874.77 1,631.65
621110 - Clothing/Laundry Allowance 1,500.00 159.52 1,530.00 1,530.000.000.00 219.90 0.00
621120 - Office Supplies 400.00 235.11 400.00 400.00400.00400.00 132.17 128.51
621130 - Operating Supplies 400.00 192.59 400.00 400.00400.00400.00 33.34 197.95
621150 - Small Tools and Minor Equipment 400.00 0.00 400.00 400.00400.00400.00 0.00 0.00
621160 - Work Order Transfer - Parts 500.00 1,253.40 510.00 510.00500.00500.00 229.74 1,418.62
631100 - Professional Services 4,800.00 0.00 4,910.00 4,910.004,700.004,700.00 749.00 6,663.76
631130 - Insurance - Non-personnel 1,600.00 1,749.00 1,600.00 1,600.001,200.001,500.00 1,548.00 1,164.00
632100 - Dues & Subscription , Permit renewals 600.00 255.00 600.00 600.00600.00600.00 251.00 1,378.00
632110 - Transportation 100.00 0.00 100.00 100.00100.00100.00 61.42 0.00
632120 - Conferences and School 1,500.00 350.00 4,030.00 4,030.001,500.001,500.00 2,330.99 2,045.00
633100 - Advertising 500.00 0.00 500.00 500.00500.00500.00 0.00 0.00
633110 - Printing & Binding 1,000.00 165.18 1,000.00 1,000.001,000.001,000.00 0.00 0.00
633120 - Communication (phones, postage, etc)2,000.00 2,547.87 2,100.00 2,100.002,200.002,200.00 3,258.00 2,782.98
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2019
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2017
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2018
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2017
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2020
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2020
2020 Final
Budget
635100 - Services Contracted, Non-professional 102,500.00 69,185.95 104,600.00 100,000.00100,000.00100,000.00 86,438.72 77,238.22
437,600.00 357,690.74 455,520.00 450,920.00421,300.00419,700.00Expense Total:405,526.10 406,732.30
395,015.00 626,957.58 301,580.00 294,180.00406,000.00308,500.00Division: 511 - Building Inspection Surplus (Deficit):280,160.90 582,347.91
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2020
2020 Final
Budget
Division: 512 - Planning-Code Enforcement
Revenue
421100 - From County - Current 15,100.00 14,379.75 14,100.00 14,100.0014,000.0011,400.00 11,396.72 14,020.58
421200 - From County - Delinquent 2,400.00 1,977.49 5,000.00 5,000.002,500.003,400.00 6,535.50 6,358.59
421500 - Directly to City - Principal 0.00 0.00 0.00 0.000.000.00 0.00 3,686.57
435900 - All Other Permits 14,900.00 4,600.00 14,900.00 14,900.0010,000.0010,000.00 8,050.00 8,425.00
445300 - Other Private Grants (Foundations, etc)0.00 2,936.97 0.00 0.000.000.00 0.00 0.00
451100 - Sale of Maps, Publications, Videos, Misc.100.00 0.00 100.00 100.000.000.00 30.50 9.75
457200 - Zoning and Land Use/Special Use Application Fees 15,400.00 11,130.00 15,400.00 15,400.0015,000.0015,000.00 15,950.00 19,535.00
457210 - Community Development Fees 400.00 375.00 400.00 400.00600.00600.00 400.00 475.00
457220 - Nuisance Abatement 25,700.00 36,840.62 15,000.00 15,000.004,000.004,000.00 3,097.75 2,444.22
74,000.00 72,239.83 64,900.00 64,900.0046,100.0044,400.00Revenue Total:45,460.47 54,954.71
Expense
611100 - Full Time Employee - Regular 340,200.00 317,845.61 353,000.00 353,000.00329,600.00356,900.00 325,811.39 320,985.82
611105 - Part-time Permanent -Regular 41,000.00 33,948.40 47,000.00 47,000.0039,900.0039,100.00 40,391.70 42,944.08
611110 - Temporary Employee - Regular 13,400.00 7,203.90 13,400.00 13,400.0013,300.003,000.00 0.00 6,947.90
611200 - Full Time Employee - Overtime 0.00 578.26 0.00 0.000.000.00 221.36 336.84
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 -93.08 -555.80
612100 - Medicare Contribution 5,700.00 5,389.17 6,000.00 6,000.004,800.006,900.00 5,592.46 5,527.51
612110 - PERA Contribution 28,600.00 25,959.40 30,000.00 30,000.0024,700.0035,500.00 28,494.70 27,112.45
612120 - Social Security Contribution 24,500.00 22,952.46 25,700.00 25,700.0020,400.0029,500.00 23,538.30 23,177.43
612140 - Health Insurance 19,100.00 19,316.51 19,800.00 19,800.0020,300.0026,400.00 27,914.75 14,045.04
612150 - Dental Insurance 200.00 397.69 200.00 200.00800.00400.00 626.16 469.09
612160 - Life Insurance 100.00 122.10 100.00 100.00200.00200.00 141.98 123.29
612170 - Cash Benefit 11,400.00 12,058.74 11,500.00 11,500.0011,500.0011,600.00 11,442.65 11,486.61
612180 - Workers' Compensation 3,000.00 1,401.85 2,000.00 2,000.002,700.002,700.00 2,577.03 2,620.18
613125 - Miscellaneous Pay 0.00 100.00 0.00 0.000.000.00 50.00 50.00
621100 - Fuels and Lubes 600.00 606.69 600.00 600.00800.00800.00 457.41 391.16
621110 - Clothing/Laundry Allowance 0.00 160.13 250.00 250.000.000.00 0.00 0.00
621120 - Office Supplies 1,900.00 2,612.77 1,940.00 1,940.001,900.001,900.00 2,323.73 2,371.40
621130 - Operating Supplies 1,000.00 891.73 1,000.00 1,000.001,000.001,000.00 893.50 2,819.83
621150 - Small Tools and Minor Equipment 0.00 275.00 500.00 500.000.000.00 39.99 0.00
621160 - Work Order Transfer - Parts 200.00 674.15 200.00 200.00200.00100.00 245.18 217.75
631100 - Professional Services 10,000.00 90.00 10,200.00 10,200.0010,100.0020,000.00 1,608.96 540.80
631130 - Insurance - Non-personnel 29,300.00 31,955.00 29,900.00 45,710.0020,900.0028,300.00 28,644.00 20,808.00
632100 - Dues & Subscription , Permit renewals 33,800.00 1,630.00 10,000.00 10,000.006,100.002,100.00 2,295.00 1,460.00
632110 - Transportation 700.00 181.43 400.00 400.00700.00500.00 207.84 254.13
632120 - Conferences and School 5,700.00 925.56 5,800.00 5,800.005,600.003,000.00 1,442.80 1,073.26
633100 - Advertising 3,000.00 1,685.88 3,060.00 3,060.003,000.002,000.00 1,633.30 2,992.80
633110 - Printing & Binding 2,600.00 4,514.96 2,650.00 2,650.002,500.00200.00 830.13 55.00
633120 - Communication (phones, postage, etc)3,500.00 6,517.00 4,000.00 4,000.004,000.002,600.00 3,177.06 2,962.36
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2019
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2018
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2017
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2018
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2017
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2020
2020 Proposed
Budget
2020
2020 Final
Budget
635100 - Services Contracted, Non-professional 95,000.00 97,479.34 70,000.00 70,000.0015,000.0016,000.00 17,430.87 11,531.44
635110 - Rentals 500.00 0.00 510.00 510.00500.000.00 610.00 0.00
675,000.00 597,473.73 649,710.00 665,520.00540,500.00590,700.00Expense Total:528,549.17 502,748.37
-601,000.00 -525,233.90 -584,810.00 -600,620.00-494,400.00-546,300.00Division: 512 - Planning-Code Enforcement Surplus (Deficit):-483,088.70 -447,793.66
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2018
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Budget
2020
2020 Final
Budget
Division: 514 - Rental Inspections
Revenue
431200 - Rental Housing Licenses 164,000.00 166,039.00 165,000.00 165,000.00162,000.00162,000.00 165,987.00 163,569.00
457220 - Nuisance Abatement 0.00 637.50 0.00 0.000.000.00 0.00 337.50
457300 - Rental Re-Inspection Fees 17,300.00 17,100.00 17,300.00 17,300.0014,000.0014,000.00 13,625.00 20,300.00
457310 - Rental Late Fees & Transfers 2,700.00 2,593.00 2,700.00 2,700.002,000.002,000.00 2,323.00 2,190.00
184,000.00 186,369.50 185,000.00 185,000.00178,000.00178,000.00Revenue Total:181,935.00 186,396.50
Expense
611100 - Full Time Employee - Regular 165,600.00 156,818.02 163,300.00 163,300.00160,800.00125,100.00 133,061.61 162,974.83
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 920.85 4,505.71
612100 - Medicare Contribution 2,400.00 2,209.64 2,400.00 2,400.002,300.001,800.00 1,931.53 2,439.86
612110 - PERA Contribution 12,400.00 11,751.08 12,300.00 12,300.0012,100.009,400.00 9,979.16 12,222.88
612120 - Social Security Contribution 10,300.00 9,447.95 10,100.00 10,100.0010,000.007,800.00 8,261.85 10,433.88
612140 - Health Insurance 20,400.00 23,709.95 21,100.00 21,100.0028,100.0020,600.00 20,642.83 17,332.76
612150 - Dental Insurance 800.00 582.33 800.00 800.00300.00300.00 334.58 451.60
612160 - Life Insurance 100.00 84.83 100.00 100.00100.00100.00 72.56 87.00
612170 - Cash Benefit 5,700.00 2,508.57 5,700.00 5,700.005,800.005,800.00 5,721.33 5,743.30
612180 - Workers' Compensation 1,100.00 592.40 900.00 900.00800.00800.00 687.20 1,027.74
613125 - Miscellaneous Pay 0.00 25.00 0.00 0.000.000.00 0.00 50.00
621100 - Fuels and Lubes 700.00 364.91 700.00 700.00700.00700.00 337.84 420.48
621110 - Clothing/Laundry Allowance 1,500.00 798.32 1,530.00 1,530.00500.00500.00 0.00 47.40
621120 - Office Supplies 600.00 720.97 400.00 400.00600.00600.00 710.80 239.20
621130 - Operating Supplies 1,000.00 71.91 600.00 600.001,000.001,000.00 49.60 11.00
621150 - Small Tools and Minor Equipment 100.00 0.00 100.00 100.00100.00100.00 0.00 0.00
621160 - Work Order Transfer - Parts 400.00 778.98 400.00 400.00400.00400.00 17.66 138.51
631100 - Professional Services 7,900.00 45.80 1,000.00 1,000.006,500.003,500.00 850.00 0.00
631130 - Insurance - Non-personnel 400.00 440.00 600.00 600.00400.00300.00 420.00 288.00
632100 - Dues & Subscription , Permit renewals 500.00 0.00 300.00 300.00500.00500.00 0.00 0.00
632110 - Transportation 0.00 40.02 100.00 100.000.000.00 35.31 104.86
632120 - Conferences and School 1,500.00 0.00 600.00 600.001,500.001,500.00 55.00 437.94
633110 - Printing & Binding 500.00 566.21 500.00 500.00500.00500.00 0.00 0.00
633120 - Communication (phones, postage, etc)2,500.00 1,938.62 2,550.00 2,550.002,500.002,500.00 2,045.30 2,006.71
635100 - Services Contracted, Non-professional 1,300.00 1,017.64 1,300.00 1,300.002,400.002,400.00 705.75 6,246.24
237,700.00 214,513.15 227,380.00 227,380.00237,900.00186,200.00Expense Total:186,840.76 227,209.90
-53,700.00 -28,143.65 -42,380.00 -42,380.00-59,900.00-8,200.00Division: 514 - Rental Inspections Surplus (Deficit):-4,905.76 -40,813.40
-12,000.00 -565,447.85 -33,200.00 0.00345,940.00-25,900.00Fund: 101 - General Fund Surplus (Deficit):519,127.70 1,579,431.59
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Budget
2020
2020 Final
Budget
Fund: 225 - Cable TV Fund
Division: 417 - Marketing & Communications
Revenue
431900 - All Other Licenses 293,300.00 197,895.37 264,000.00 264,000.00290,000.00290,000.00 297,232.90 275,625.20
451210 - Administrative Charges 700.00 0.00 700.00 700.000.001,115.00 1,115.00 740.00
471110 - Interest Earnings - Investments 14,700.00 0.00 14,700.00 14,700.0010,000.0010,000.00 12,817.72 29,021.92
471120 - Unrealized Gain/Loss on Investments -200.00 7,481.31 0.00 0.000.000.00 -846.49 -4,298.96
474110 - Other Reimbursements 0.00 0.00 0.00 0.000.0026,000.00 26,142.31 0.00
493100 - Transfer In From Other Funds 0.00 0.00 0.00 0.000.0030,000.00 0.00 0.00
308,500.00 205,376.68 279,400.00 279,400.00300,000.00357,115.00Revenue Total:336,461.44 301,088.16
Expense
611100 - Full Time Employee - Regular 136,800.00 128,306.31 142,100.00 142,100.00177,800.00130,200.00 130,597.42 161,104.48
611105 - Part-time Permanent -Regular 0.00 0.00 0.00 0.000.000.00 0.00 945.61
611110 - Temporary Employee - Regular 0.00 60.09 0.00 0.000.0032,700.00 686.52 544.60
611200 - Full Time Employee - Overtime 0.00 0.00 0.00 0.000.000.00 0.00 802.20
612100 - Medicare Contribution 2,000.00 1,792.53 2,200.00 2,200.002,300.002,300.00 1,906.13 2,362.87
612110 - PERA Contribution 10,300.00 7,663.84 10,700.00 10,700.0010,000.0012,300.00 9,794.53 9,010.24
612120 - Social Security Contribution 8,500.00 7,665.75 8,800.00 8,800.009,200.0010,100.00 8,149.55 10,102.71
612140 - Health Insurance 20,400.00 25,327.30 28,000.00 28,000.0018,700.0020,600.00 18,559.39 24,988.55
612150 - Dental Insurance 300.00 419.87 300.00 300.00300.00300.00 300.25 508.75
612160 - Life Insurance 100.00 65.49 100.00 100.00100.00100.00 35.00 74.85
612170 - Cash Benefit 2,900.00 0.00 0.00 0.005,800.005,800.00 5,721.33 2,530.57
612180 - Workers' Compensation 1,000.00 510.71 900.00 900.00900.00800.00 782.85 1,033.25
621120 - Office Supplies 100.00 305.06 2,000.00 2,000.00100.00100.00 322.30 56.18
621130 - Operating Supplies 16,100.00 5,307.15 10,000.00 10,000.004,000.004,000.00 41.52 179.60
621150 - Small Tools and Minor Equipment 300.00 0.00 10,000.00 10,000.00300.00300.00 0.00 0.00
631100 - Professional Services 20,300.00 30,106.80 24,000.00 24,000.0019,800.0018,600.00 12,438.00 13,766.25
631130 - Insurance - Non-personnel 400.00 440.00 500.00 500.00300.00400.00 420.00 288.00
631140 - Admin Charges 87,100.00 79,841.63 95,800.00 95,800.0085,000.0085,000.00 84,999.96 84,999.96
632100 - Dues & Subscription , Permit renewals 3,300.00 1,820.81 6,000.00 6,000.003,200.001,200.00 1,025.88 1,459.88
632110 - Transportation 700.00 0.00 700.00 700.00700.00500.00 438.15 611.26
632120 - Conferences and School 3,100.00 1,463.60 3,100.00 3,100.003,000.00800.00 791.00 2,088.21
633100 - Advertising 0.00 478.58 1,000.00 1,000.000.000.00 0.00 0.00
633110 - Printing & Binding 0.00 376.71 2,500.00 2,500.000.000.00 0.00 3,070.79
633120 - Communication (phones, postage, etc)500.00 3,559.02 4,460.00 4,460.00500.00500.00 675.58 838.57
635100 - Services Contracted, Non-professional 8,400.00 9,811.24 7,620.00 7,620.008,200.005,200.00 7,799.82 3,458.19
993100 - Transfer Out to Other Funds 0.00 0.00 0.00 0.00250,000.000.00 0.00 250,000.00
322,600.00 305,322.49 360,780.00 360,780.00600,200.00331,800.00Expense Total:285,485.18 574,825.57
-14,100.00 -99,945.81 -81,380.00 -81,380.00-300,200.0025,315.00Division: 417 - Marketing & Communications Surplus (Deficit):50,976.26 -273,737.41
-14,100.00 -99,945.81 -81,380.00 -81,380.00-300,200.0025,315.00Fund: 225 - Cable TV Fund Surplus (Deficit):50,976.26 -273,737.41
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ExpObject;RevSourc…
2019
YTD Activity
2019
Total Budget
2018
Total Budget
2017
Total Budget
Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Fund: 237 - Solid Waste Abatement
Division: 518 - Recycling
Revenue
443400 - All Other State Grants 126,800.00 32,774.56 121,800.00 126,970.00125,000.00109,000.00 106,986.61 124,988.01
451500 - Recycling Fees 334,000.00 314,096.94 355,700.00 363,000.00302,500.00290,000.00 289,250.27 301,797.98
451510 - Recycling Penalties 8,400.00 7,953.49 6,400.00 6,400.006,200.006,000.00 6,728.91 7,469.12
471110 - Interest Earnings - Investments 0.00 0.00 0.00 0.000.000.00 0.00 694.43
471120 - Unrealized Gain/Loss on Investments 0.00 179.01 0.00 0.000.000.00 0.00 -179.01
474110 - Other Reimbursements 2,500.00 0.00 2,500.00 2,500.002,500.005,900.00 2,262.19 2,993.12
475900 - Miscellaneous Revenues 1,000.00 640.05 1,000.00 1,000.004,500.0012,000.00 14,570.53 977.00
472,700.00 355,644.05 487,400.00 499,870.00440,700.00422,900.00Revenue Total:419,798.51 438,740.65
Expense
611100 - Full Time Employee - Regular 31,000.00 30,072.67 37,600.00 37,600.0028,700.0040,000.00 40,397.60 31,205.94
611110 - Temporary Employee - Regular 5,200.00 3,651.90 5,100.00 0.005,000.001,000.00 3,476.97 4,318.19
611200 - Full Time Employee - Overtime 0.00 138.23 3,100.00 3,100.003,100.003,000.00 3,716.37 0.00
612100 - Medicare Contribution 600.00 473.39 700.00 700.00500.00700.00 447.41 424.93
612110 - PERA Contribution 2,600.00 2,265.99 3,100.00 3,100.002,400.002,900.00 2,054.24 2,099.62
612120 - Social Security Contribution 2,400.00 2,023.77 2,800.00 2,800.002,000.002,300.00 1,893.12 1,816.71
612140 - Health Insurance 6,800.00 6,352.37 7,000.00 7,000.006,100.004,000.00 5,993.57 6,383.50
612150 - Dental Insurance 200.00 140.94 200.00 200.00200.00200.00 139.77 149.98
612160 - Life Insurance 0.00 16.50 0.00 0.00100.00100.00 14.41 17.44
612180 - Workers' Compensation 300.00 114.81 200.00 200.00300.00300.00 290.89 225.26
621120 - Office Supplies 200.00 197.10 200.00 200.00200.00200.00 97.02 115.92
621130 - Operating Supplies 18,000.00 17,331.69 5,100.00 5,100.0020,500.002,500.00 1,883.65 34,977.39
631100 - Professional Services 1,000.00 0.00 0.00 0.005,000.000.00 2,386.00 165.00
631130 - Insurance - Non-personnel 400.00 440.00 500.00 500.00400.00300.00 420.00 288.00
631140 - Admin Charges 0.00 0.00 0.00 0.004,000.000.00 0.00 0.00
632100 - Dues & Subscription , Permit renewals 0.00 110.00 0.00 0.00200.00200.00 215.00 0.00
632110 - Transportation 100.00 0.00 100.00 100.00100.00100.00 44.95 103.01
632120 - Conferences and School 0.00 0.00 0.00 0.00200.00100.00 0.00 0.00
633100 - Advertising 500.00 1,406.49 600.00 600.002,500.002,500.00 1,415.40 269.98
633110 - Printing & Binding 5,500.00 6,447.14 3,100.00 3,100.0010,000.0012,000.00 10,859.50 6,814.04
633120 - Communication (phones, postage, etc)7,500.00 7,905.21 8,700.00 8,700.0010,100.0013,600.00 14,976.87 14,011.51
635100 - Services Contracted, Non-professional 390,200.00 362,333.99 418,300.00 424,700.00339,100.00333,500.00 328,721.24 335,071.92
472,500.00 441,422.19 496,400.00 497,700.00440,700.00419,500.00Expense Total:419,443.98 438,458.34
200.00 -85,778.14 -9,000.00 2,170.000.003,400.00Division: 518 - Recycling Surplus (Deficit):354.53 282.31
200.00 -85,778.14 -9,000.00 2,170.000.003,400.00Fund: 237 - Solid Waste Abatement Surplus (Deficit):354.53 282.31
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2019
YTD Activity
2019
Total Budget
2018
Total Budget
2017
Total Budget
Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Fund: 260 - Police Activity Fund
Division: 211 - Police
Revenue
443400 - All Other State Grants 0.00 0.00 326,100.00 0.000.000.00 0.00 0.00
450200 - Reimbs-Cities & Counties 429,000.00 282,665.79 155,400.00 481,500.00163,900.00154,700.00 146,770.66 159,467.70
429,000.00 282,665.79 481,500.00 481,500.00163,900.00154,700.00Revenue Total:146,770.66 159,467.70
Expense
611100 - Full Time Employee - Regular 110,400.00 103,592.62 115,600.00 115,600.00107,200.00106,300.00 99,995.20 107,549.78
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 0.00 328.92
612100 - Medicare Contribution 1,600.00 1,558.40 1,700.00 1,700.001,600.001,500.00 1,558.55 1,624.28
612110 - PERA Contribution 8,300.00 7,769.45 8,700.00 8,700.008,100.008,000.00 7,390.77 8,066.23
612120 - Social Security Contribution 6,800.00 6,663.56 7,200.00 7,200.006,700.006,600.00 6,665.46 6,945.45
612150 - Dental Insurance 300.00 0.00 300.00 300.000.000.00 0.00 0.00
612160 - Life Insurance 100.00 32.83 100.00 100.00100.00100.00 34.52 34.85
612170 - Cash Benefit 5,700.00 5,369.22 5,800.00 5,800.005,700.004,300.00 4,180.98 5,743.30
612180 - Workers' Compensation 900.00 401.73 700.00 700.00700.00700.00 676.56 757.98
621100 - Fuels and Lubes 0.00 11.97 0.00 0.000.000.00 0.00 0.00
621120 - Office Supplies 200.00 0.00 200.00 200.00200.00200.00 0.00 74.86
621130 - Operating Supplies 5,200.00 3,919.11 5,300.00 5,300.008,000.005,000.00 9,420.04 8,070.76
621150 - Small Tools and Minor Equipment 0.00 64.24 0.00 0.000.000.00 0.00 0.00
632100 - Dues & Subscription , Permit renewals 1,000.00 256.97 1,000.00 1,000.000.000.00 1,116.97 1,336.97
632110 - Transportation 3,700.00 2,038.60 3,800.00 3,800.0010,500.003,600.00 3,896.65 4,390.88
632120 - Conferences and School 300.00 3,329.24 300.00 300.0010,300.006,800.00 7,501.10 10,306.65
633110 - Printing & Binding 0.00 71.86 0.00 0.000.000.00 0.00 0.00
633120 - Communication (phones, postage, etc)2,500.00 2,198.80 2,500.00 2,500.001,000.001,000.00 1,629.47 1,555.34
635100 - Services Contracted, Non-professional 0.00 1,340.82 0.00 0.000.000.00 0.00 119.37
638180 - Pmts to Other Agencies 273,600.00 179,415.48 329,100.00 329,100.000.000.00 0.00 0.00
420,600.00 318,034.90 482,300.00 482,300.00160,100.00144,100.00Expense Total:144,066.27 156,905.62
8,400.00 -35,369.11 -800.00 -800.003,800.0010,600.00Division: 211 - Police Surplus (Deficit):2,704.39 2,562.08
8,400.00 -35,369.11 -800.00 -800.003,800.0010,600.00Fund: 260 - Police Activity Fund Surplus (Deficit):2,704.39 2,562.08
Page 141
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ExpObject;RevSourc…
2019
YTD Activity
2019
Total Budget
2018
Total Budget
2017
Total Budget
Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Fund: 270 - Springbrook NC Fund
Division: 419 - Spring Brook Nature Center
Revenue
411100 - Current Ad Valorem 392,197.00 385,223.83 411,807.00 411,807.00368,200.00350,700.00 346,977.44 366,812.22
411200 - Delinquent Ad Valorem 300.00 -429.59 300.00 300.000.000.00 -2,427.17 1,686.95
459100 - Program Revenue 146,000.00 143,541.38 137,200.00 137,200.00135,500.00114,800.00 121,562.23 125,432.42
459230 - Park Equipment & Facilities Rental 18,000.00 17,216.41 14,200.00 14,200.006,000.005,400.00 8,072.11 16,395.46
471110 - Interest Earnings - Investments 1,000.00 0.00 1,000.00 1,000.001,000.001,000.00 1,292.66 3,129.09
471120 - Unrealized Gain/Loss on Investments 0.00 806.62 0.00 0.000.000.00 -94.08 -485.68
473100 - General Contributions & Donations 80,000.00 87,116.36 65,000.00 65,000.0046,000.0022,000.00 61,299.67 56,236.79
475900 - Miscellaneous Revenues 10,000.00 2,591.65 3,500.00 3,500.0010,000.0032,000.00 489.14 148.63
493100 - Transfer In From Other Funds 0.00 0.00 0.00 0.0044,000.000.00 0.00 44,000.00
647,497.00 636,066.66 633,007.00 633,007.00610,700.00525,900.00Revenue Total:537,172.00 613,355.88
Expense
611100 - Full Time Employee - Regular 222,000.00 199,819.57 228,700.00 228,700.00205,700.00214,000.00 210,671.46 206,832.09
611105 - Part-time Permanent -Regular 69,100.00 61,066.63 71,800.00 71,800.0064,800.0038,200.00 40,452.91 63,003.88
611110 - Temporary Employee - Regular 70,000.00 71,504.55 79,800.00 79,800.0060,000.0057,500.00 51,524.64 54,920.53
611210 - Temporary/Part-time Employee - Overtime 0.00 554.69 0.00 0.000.000.00 781.58 392.04
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 -3,726.62 2,109.08
612100 - Medicare Contribution 5,000.00 4,901.77 5,600.00 5,600.004,900.004,600.00 4,455.69 4,826.73
612110 - PERA Contribution 21,500.00 19,183.81 22,500.00 22,500.0020,300.0017,500.00 18,457.17 21,059.40
612120 - Social Security Contribution 21,500.00 20,959.36 23,600.00 23,600.0021,000.0019,300.00 19,051.32 20,639.06
612140 - Health Insurance 16,400.00 15,594.12 16,900.00 16,900.0017,000.009,800.00 13,119.78 14,751.20
612150 - Dental Insurance 600.00 472.50 600.00 600.00400.00400.00 306.50 602.50
612160 - Life Insurance 100.00 92.73 100.00 100.00200.00300.00 88.16 100.23
612170 - Cash Benefit 5,700.00 5,369.22 5,700.00 5,700.005,800.0011,300.00 8,471.98 5,743.30
612180 - Workers' Compensation 14,000.00 9,925.63 12,800.00 12,800.0011,200.0011,200.00 10,624.87 16,614.75
613125 - Miscellaneous Pay 0.00 300.00 0.00 0.000.000.00 0.00 325.00
621100 - Fuels and Lubes 300.00 0.00 300.00 300.00300.00300.00 88.91 2.24
621110 - Clothing/Laundry Allowance 1,200.00 1,649.06 1,300.00 1,300.00800.00600.00 1,670.32 1,367.33
621120 - Office Supplies 500.00 1,071.17 510.00 510.001,400.001,400.00 311.14 597.46
621130 - Operating Supplies 40,000.00 30,071.57 37,300.00 37,300.0033,900.0040,000.00 48,494.57 35,536.61
621140 - Supplies for Repair & Maintenance 3,000.00 2,359.95 3,100.00 3,100.003,700.003,000.00 1,625.74 2,686.32
621150 - Small Tools and Minor Equipment 300.00 11,204.47 300.00 300.00300.00300.00 40.32 37.33
621160 - Work Order Transfer - Parts 300.00 133.07 300.00 300.00300.00300.00 175.02 136.33
631100 - Professional Services 1,500.00 329.64 29,500.00 29,500.001,500.002,000.00 4,004.76 1,863.24
631130 - Insurance - Non-personnel 11,000.00 12,001.00 4,000.00 4,000.008,000.0011,000.00 11,292.00 8,004.00
632100 - Dues & Subscription , Permit renewals 500.00 368.95 500.00 500.00300.00200.00 641.00 857.06
632110 - Transportation 1,800.00 2,372.60 1,800.00 1,800.001,800.001,800.00 2,299.86 678.38
632120 - Conferences and School 600.00 477.37 600.00 600.00600.00500.00 330.00 305.00
633100 - Advertising 800.00 220.00 800.00 800.00800.00800.00 984.79 67.00
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ExpObject;RevSourc…
2019
YTD Activity
2019
Total Budget
2018
Total Budget
2017
Total Budget
Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
633110 - Printing & Binding 10,000.00 405.73 10,200.00 10,200.0012,000.0012,000.00 8,975.31 3,675.47
633120 - Communication (phones, postage, etc)8,000.00 2,412.07 8,160.00 8,160.009,000.009,000.00 9,431.90 5,904.58
634100 - Utility Services 21,000.00 15,324.61 21,420.00 21,420.0020,000.0020,000.00 20,694.86 17,825.16
635100 - Services Contracted, Non-professional 25,000.00 29,693.14 30,500.00 30,500.0019,900.0012,700.00 12,782.66 39,652.96
635110 - Rentals 1,500.00 2,507.53 2,130.00 2,130.001,500.001,500.00 1,897.63 2,313.48
701100 - Building & Building Improvements 0.00 0.00 0.00 0.0044,000.000.00 0.00 44,955.00
702100 - Improvements other than Building 0.00 0.00 0.00 0.000.0040,000.00 39,670.20 0.00
703100 - Machinery & Equipment 0.00 0.00 0.00 0.0016,000.000.00 0.00 15,493.00
993100 - Transfer Out to Other Funds 50,000.00 45,833.37 0.00 0.000.000.00 0.00 0.00
623,200.00 568,179.88 620,820.00 620,820.00587,400.00541,500.00Expense Total:539,690.43 593,877.74
24,297.00 67,886.78 12,187.00 12,187.0023,300.00-15,600.00Division: 419 - Spring Brook Nature Center Surplus (Deficit):-2,518.43 19,478.14
24,297.00 67,886.78 12,187.00 12,187.0023,300.00-15,600.00Fund: 270 - Springbrook NC Fund Surplus (Deficit):-2,518.43 19,478.14
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2019
YTD Activity
2019
Total Budget
2018
Total Budget
2017
Total Budget
Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Fund: 405 - Capital Improvements-BLDG
Division: 219 - Fire
Expense
631100 - Professional Services 0.00 4,475.00 0.00 0.000.000.00 0.00 0.00
635100 - Services Contracted, Non-professional 0.00 0.00 0.00 0.000.000.00 12,122.83 0.00
0.00 4,475.00 0.00 0.000.000.00Expense Total:12,122.83 0.00
0.00 4,475.00 0.00 0.000.000.00Division: 219 - Fire Total:12,122.83 0.00
Page 144
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2019
YTD Activity
2019
Total Budget
2018
Total Budget
2017
Total Budget
Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Division: 311 - Campus Facilities
Revenue
443100 - Local Government Aid (LGA)0.00 0.00 0.00 20,000.000.000.00 0.00 0.00
443400 - All Other State Grants 0.00 -15,900.00 0.00 0.000.0025,000.00 0.00 159,000.00
445200 - Watershed District Grants 0.00 -7,000.00 0.00 0.000.000.00 0.00 70,000.00
471110 - Interest Earnings - Investments 40,000.00 0.00 40,000.00 40,000.00120,000.00180,000.00 362,872.46 328,459.82
471120 - Unrealized Gain/Loss on Investments 0.00 84,670.84 0.00 0.000.000.00 -87,943.22 5,422.26
475100 - Loans - Interest Income 0.00 20,000.00 0.00 0.000.000.00 0.00 0.00
475900 - Miscellaneous Revenues 0.00 0.00 0.00 0.000.000.00 2,500.00 0.00
491110 - Gain/loss on Sale of Fixed Assets 0.00 500.00 0.00 0.000.000.00 0.00 3,904.88
493100 - Transfer In From Other Funds 31,000.00 0.00 32,000.00 32,000.00250,000.001,250,000.00 0.00 750,000.00
495100 - General Obligation Bond Proceeds 0.00 0.00 0.00 0.000.0050,003,137.00 49,130,000.00 0.00
495500 - Premium on Bonds Issued – Non Enterprise 0.00 0.00 0.00 0.000.000.00 1,584,898.00 0.00
71,000.00 82,270.84 72,000.00 92,000.00370,000.0051,458,137.00Revenue Total:50,992,327.24 1,316,786.96
Expense
621130 - Operating Supplies 0.00 0.00 0.00 0.000.000.00 350.22 0.00
631100 - Professional Services 0.00 0.00 0.00 0.000.000.00 -1,285,928.24 919.92
633100 - Advertising 0.00 0.00 0.00 0.000.000.00 -7,729.11 0.00
635100 - Services Contracted, Non-professional 0.00 0.00 0.00 0.000.000.00 -3,255.00 0.00
701100 - Building & Building Improvements 0.00 483,130.47 300,000.00 351,500.0031,000,000.0029,875,000.00 20,002,335.50 29,465,279.45
702100 - Improvements other than Building 0.00 0.00 0.00 0.000.000.00 -25,785.10 3,860.00
703100 - Machinery & Equipment 0.00 38,320.41 150,000.00 150,000.0060,000.000.00 13,136.53 1,396,355.69
704100 - Furniture & Fixtures 0.00 54,731.33 0.00 15,000.000.005,000.00 0.00 -52,441.55
800400 - Bond Issuance Costs 0.00 0.00 0.00 0.000.000.00 711,761.26 0.00
993100 - Transfer Out to Other Funds 0.00 0.00 0.00 0.000.000.00 0.00 4,000.00
0.00 576,182.21 450,000.00 516,500.0031,060,000.0029,880,000.00Expense Total:19,404,886.06 30,817,973.51
71,000.00 -493,911.37 -378,000.00 -424,500.00-30,690,000.0021,578,137.00Division: 311 - Campus Facilities Surplus (Deficit):31,587,441.18 -29,501,186.55
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2019
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2018
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2017
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2018
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2017
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2020
2020 Proposed
Budget
2020
2020 Final
Budget
Division: 319 - Fleet Services: Garage/Shop
Expense
701100 - Building & Building Improvements 250,000.00 0.00 0.00 0.000.000.00 0.00 0.00
250,000.00 0.00 0.00 0.000.000.00Expense Total:0.00 0.00
250,000.00 0.00 0.00 0.000.000.00Division: 319 - Fleet Services: Garage/Shop Total:0.00 0.00
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2018
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2017
Total Activity
2020
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Budget
2020
2020 Final
Budget
Division: 419 - Spring Brook Nature Center
Expense
704100 - Furniture & Fixtures 0.00 0.00 0.00 0.000.000.00 0.00 14,307.00
0.00 0.00 0.00 0.000.000.00Expense Total:0.00 14,307.00
0.00 0.00 0.00 0.000.000.00Division: 419 - Spring Brook Nature Center Total:0.00 14,307.00
-179,000.00 -498,386.37 -378,000.00 -424,500.00-30,690,000.0021,578,137.00Fund: 405 - Capital Improvements-BLDG Surplus (Deficit):31,575,318.35 -29,515,493.55
Page 147
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YTD Activity
2019
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2018
Total Budget
2017
Total Budget
Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Fund: 406 - Capital Improvements-STR
Division: 318 - Streets
Revenue
411200 - Delinquent Ad Valorem 0.00 0.00 0.00 0.000.000.00 4.70 0.00
421100 - From County - Current 0.00 203,708.11 0.00 0.000.000.00 229,665.94 235,735.67
421200 - From County - Delinquent 0.00 1,779.59 0.00 0.000.000.00 915.04 4,122.55
421500 - Directly to City - Principal 110,000.00 94,989.38 580,000.00 1,490,000.00230,000.00560,000.00 200,597.33 71,098.99
441100 - Federal Grants 420,000.00 388,459.30 0.00 0.000.0075,000.00 1,128,015.48 3,192.00
443320 - Municipal State Aid For Streets - Construction 426,000.00 302,425.61 850,000.00 670,000.00100,000.00481,800.00 554,698.81 107,216.69
443400 - All Other State Grants 50,000.00 0.00 800,000.00 800,000.000.000.00 90,778.01 0.00
450200 - Reimbs-Cities & Counties 0.00 3,112.90 0.00 0.000.000.00 0.00 0.00
455110 - Public Works Maintenance 0.00 0.00 0.00 0.000.000.00 -4,830.00 0.00
471110 - Interest Earnings - Investments 5,000.00 0.00 25,000.00 25,000.0010,000.0020,000.00 13,345.96 28,096.26
471120 - Unrealized Gain/Loss on Investments 0.00 7,242.69 0.00 0.000.000.00 -1,164.14 -3,929.19
1,011,000.00 1,001,717.58 2,255,000.00 2,985,000.00340,000.001,136,800.00Revenue Total:2,212,027.13 445,532.97
Expense
621140 - Supplies for Repair & Maintenance 0.00 0.00 15,000.00 0.000.000.00 0.00 0.00
631100 - Professional Services 0.00 51,058.41 0.00 0.000.001,295,000.00 487.00 4,739.50
633120 - Communication (phones, postage, etc)0.00 0.00 0.00 0.000.000.00 343.00 0.00
635100 - Services Contracted, Non-professional 490,000.00 281,990.21 323,000.00 258,000.00320,000.000.00 442,904.51 239,819.79
700100 - Land & Land Improvements 0.00 0.00 0.00 0.000.000.00 0.00 2,500.00
702100 - Improvements other than Building 600,000.00 0.00 800,000.00 800,000.00120,000.000.00 0.00 0.00
705100 - Infrastructure 1,210,000.00 753,965.81 1,175,000.00 2,385,000.00-10,000.000.00 2,795,637.76 137,459.04
993100 - Transfer Out to Other Funds 98,200.00 90,016.63 0.00 98,200.0094,400.0094,400.00 102,443.24 94,400.04
2,398,200.00 1,177,031.06 2,313,000.00 3,541,200.00524,400.001,389,400.00Expense Total:3,341,815.51 478,918.37
-1,387,200.00 -175,313.48 -58,000.00 -556,200.00-184,400.00-252,600.00Division: 318 - Streets Surplus (Deficit):-1,129,788.38 -33,385.40
-1,387,200.00 -175,313.48 -58,000.00 -556,200.00-184,400.00-252,600.00Fund: 406 - Capital Improvements-STR Surplus (Deficit):-1,129,788.38 -33,385.40
Page 148
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2019
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2019
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Total Budget
2017
Total Budget
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2018
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2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Fund: 407 - Capital Improvements-PKS
Division: 316 - Parks
Revenue
443100 - Local Government Aid (LGA)125,000.00 62,500.00 0.00 0.00125,000.0020,000.00 20,000.00 125,000.00
443400 - All Other State Grants 150,000.00 0.00 50,000.00 50,000.000.000.00 0.00 0.00
471110 - Interest Earnings - Investments 15,000.00 0.00 15,000.00 15,000.0015,000.0015,000.00 10,774.03 32,102.09
471120 - Unrealized Gain/Loss on Investments 0.00 8,275.32 0.00 0.000.000.00 -2,167.16 -5,600.37
473100 - General Contributions & Donations 0.00 50,000.00 0.00 0.006,000.000.00 476,027.38 5,270.00
473510 - Park Dedication Fees 5,000.00 121,765.76 5,000.00 5,000.0060,000.0075,000.00 0.00 65,446.03
474110 - Other Reimbursements 0.00 0.00 0.00 0.000.000.00 0.00 7,320.00
493100 - Transfer In From Other Funds 125,000.00 114,583.37 175,000.00 175,000.0075,000.0075,000.00 75,000.00 75,000.00
420,000.00 357,124.45 245,000.00 245,000.00281,000.00185,000.00Revenue Total:579,634.25 304,537.75
Expense
621130 - Operating Supplies 12,000.00 0.00 12,000.00 12,000.005,000.000.00 7,579.68 0.00
621140 - Supplies for Repair & Maintenance 0.00 8,987.04 0.00 0.000.00249,000.00 11,418.79 6,749.43
631100 - Professional Services 0.00 0.00 0.00 0.000.000.00 12,793.09 0.00
635100 - Services Contracted, Non-professional 69,000.00 22,492.00 55,000.00 55,000.000.000.00 -326.32 0.00
638180 - Pmts to Other Agencies 0.00 0.00 0.00 0.000.000.00 10,000.00 0.00
701100 - Building & Building Improvements 0.00 376,923.85 225,000.00 225,000.000.000.00 22,089.20 5,000.00
702100 - Improvements other than Building 500,000.00 0.00 540,000.00 740,000.005,000.000.00 435,882.34 3,402.20
703100 - Machinery & Equipment 295,000.00 17,877.05 150,000.00 425,000.000.000.00 28,574.60 0.00
876,000.00 426,279.94 982,000.00 1,457,000.0010,000.00249,000.00Expense Total:528,011.38 15,151.63
-456,000.00 -69,155.49 -737,000.00 -1,212,000.00271,000.00-64,000.00Division: 316 - Parks Surplus (Deficit):51,622.87 289,386.12
-456,000.00 -69,155.49 -737,000.00 -1,212,000.00271,000.00-64,000.00Fund: 407 - Capital Improvements-PKS Surplus (Deficit):51,622.87 289,386.12
Page 149
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Total Budget
2017
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2018
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2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Fund: 409 - Capital Improvements-INFO TECH
Division: 133 - Information Technology
Revenue
411100 - Current Ad Valorem 55,913.00 55,913.00 57,300.00 57,300.0050,000.00100,000.00 50,000.00 50,000.00
443100 - Local Government Aid (LGA)72,400.00 36,200.00 200,000.00 200,000.00150,000.0086,000.00 86,000.00 150,000.00
443400 - All Other State Grants 0.00 0.00 12,000.00 12,000.000.000.00 0.00 0.00
451210 - Administrative Charges 0.00 0.00 0.00 0.000.000.00 0.00 129,860.00
451220 - Administrative Charges from Other City Funds & HRA 0.00 2,291.63 0.00 0.002,400.0040,700.00 6,501.30 2,400.00
471110 - Interest Earnings - Investments 1,500.00 0.00 2,000.00 2,000.001,500.001,500.00 3,548.50 8,237.49
471120 - Unrealized Gain/Loss on Investments 0.00 2,123.48 0.00 0.000.000.00 -545.63 -1,242.47
474110 - Other Reimbursements 0.00 0.00 0.00 0.00130,000.000.00 4,090.28 0.00
129,813.00 96,528.11 271,300.00 271,300.00333,900.00228,200.00Revenue Total:149,594.45 339,255.02
Expense
621130 - Operating Supplies 122,000.00 199,094.62 184,000.00 205,000.00261,000.00219,200.00 130,932.25 106,679.27
635100 - Services Contracted, Non-professional 41,000.00 6,297.90 45,000.00 29,000.008,000.000.00 5,586.37 77,377.99
704100 - Furniture & Fixtures 135,000.00 148,156.50 100,000.00 110,000.0048,000.000.00 33,171.59 50,213.80
993100 - Transfer Out to Other Funds 0.00 0.00 0.00 0.000.0030,000.00 0.00 0.00
298,000.00 353,549.02 329,000.00 344,000.00317,000.00249,200.00Expense Total:169,690.21 234,271.06
-168,187.00 -257,020.91 -57,700.00 -72,700.0016,900.00-21,000.00Division: 133 - Information Technology Surplus (Deficit):-20,095.76 104,983.96
-168,187.00 -257,020.91 -57,700.00 -72,700.0016,900.00-21,000.00Fund: 409 - Capital Improvements-INFO TECH Surplus (Deficit):-20,095.76 104,983.96
Page 150
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2019
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2018
Total Budget
2017
Total Budget
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2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Fund: 410 - Capital Equipment Fund
Division: 141 - Non-departmental
Revenue
443100 - Local Government Aid (LGA)380,000.00 190,032.00 730,000.00 730,000.00293,300.00462,300.00 499,145.00 293,342.00
471110 - Interest Earnings - Investments 7,500.00 0.00 7,500.00 7,500.007,500.007,500.00 3,731.68 12,224.98
471120 - Unrealized Gain/Loss on Investments 0.00 3,151.37 0.00 0.000.000.00 -624.73 -2,224.88
474110 - Other Reimbursements 0.00 2,328.00 0.00 0.000.000.00 0.00 3,195.00
475300 - Sale of Miscellaneous Property 0.00 7,181.15 0.00 0.000.000.00 22,034.96 12,245.45
491110 - Gain/loss on Sale of Fixed Assets 30,000.00 14,224.00 30,000.00 30,000.0030,000.0030,000.00 69,784.00 61,180.00
493100 - Transfer In From Other Funds 175,000.00 160,416.63 175,000.00 175,000.00175,000.00175,000.00 174,999.96 174,999.96
592,500.00 377,333.15 942,500.00 942,500.00505,800.00674,800.00Revenue Total:769,070.87 554,962.51
592,500.00 377,333.15 942,500.00 942,500.00505,800.00674,800.00Division: 141 - Non-departmental Total:769,070.87 554,962.51
Page 151
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2018
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2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Division: 211 - Police
Revenue
441100 - Federal Grants 25,200.00 23,780.67 25,200.00 -22,800.000.000.00 0.00 0.00
25,200.00 23,780.67 25,200.00 -22,800.000.000.00Revenue Total:0.00 0.00
Expense
621150 - Small Tools and Minor Equipment 67,700.00 50,138.20 0.00 0.000.000.00 140,548.28 739.95
703100 - Machinery & Equipment 77,000.00 71,504.47 200,000.00 280,000.00184,000.00349,300.00 207,230.25 184,412.07
144,700.00 121,642.67 200,000.00 280,000.00184,000.00349,300.00Expense Total:347,778.53 185,152.02
-119,500.00 -97,862.00 -174,800.00 -302,800.00-184,000.00-349,300.00Division: 211 - Police Surplus (Deficit):-347,778.53 -185,152.02
Page 152
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2019
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2017
Total Budget
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2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Division: 219 - Fire
Revenue
445300 - Other Private Grants (Foundations, etc)0.00 0.00 0.00 0.000.000.00 0.00 10,000.00
0.00 0.00 0.00 0.000.000.00Revenue Total:0.00 10,000.00
Expense
621150 - Small Tools and Minor Equipment 135,000.00 276,717.02 165,000.00 30,000.0020,000.000.00 63,680.75 17,694.00
703100 - Machinery & Equipment 77,000.00 0.00 0.00 0.0035,000.00185,500.00 122,000.45 46,345.92
212,000.00 276,717.02 165,000.00 30,000.0055,000.00185,500.00Expense Total:185,681.20 64,039.92
-212,000.00 -276,717.02 -165,000.00 -30,000.00-55,000.00-185,500.00Division: 219 - Fire Surplus (Deficit):-185,681.20 -54,039.92
Page 153
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2019
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2017
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Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Division: 314 - Engineering
Expense
703100 - Machinery & Equipment 0.00 0.00 0.00 30,000.000.000.00 0.00 0.00
0.00 0.00 0.00 30,000.000.000.00Expense Total:0.00 0.00
0.00 0.00 0.00 30,000.000.000.00Division: 314 - Engineering Total:0.00 0.00
Page 154
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YTD Activity
2019
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2018
Total Budget
2017
Total Budget
Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Division: 316 - Parks
Expense
621150 - Small Tools and Minor Equipment 0.00 0.00 0.00 0.009,000.000.00 0.00 6,954.00
703100 - Machinery & Equipment 198,000.00 171,572.85 118,000.00 118,000.0092,000.00129,000.00 143,915.02 94,738.98
198,000.00 171,572.85 118,000.00 118,000.00101,000.00129,000.00Expense Total:143,915.02 101,692.98
198,000.00 171,572.85 118,000.00 118,000.00101,000.00129,000.00Division: 316 - Parks Total:143,915.02 101,692.98
Page 155
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2019
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2018
Total Budget
2017
Total Budget
Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Division: 318 - Streets
Expense
703100 - Machinery & Equipment 25,000.00 20,115.36 464,000.00 464,000.00167,000.0042,000.00 36,068.38 168,301.25
25,000.00 20,115.36 464,000.00 464,000.00167,000.0042,000.00Expense Total:36,068.38 168,301.25
25,000.00 20,115.36 464,000.00 464,000.00167,000.0042,000.00Division: 318 - Streets Total:36,068.38 168,301.25
Page 156
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YTD Activity
2019
Total Budget
2018
Total Budget
2017
Total Budget
Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Division: 319 - Fleet Services: Garage/Shop
Expense
703100 - Machinery & Equipment 0.00 0.00 50,000.00 50,000.000.000.00 0.00 55,637.66
0.00 0.00 50,000.00 50,000.000.000.00Expense Total:0.00 55,637.66
0.00 0.00 50,000.00 50,000.000.000.00Division: 319 - Fleet Services: Garage/Shop Total:0.00 55,637.66
Page 157
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2019
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2018
Total Budget
2017
Total Budget
Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Division: 410 - Recreation
Expense
703100 - Machinery & Equipment 70,000.00 0.00 0.00 0.000.000.00 0.00 0.00
70,000.00 0.00 0.00 0.000.000.00Expense Total:0.00 0.00
70,000.00 0.00 0.00 0.000.000.00Division: 410 - Recreation Total:0.00 0.00
Page 158
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2019
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2018
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2017
Total Budget
Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Division: 511 - Building Inspection
Expense
703100 - Machinery & Equipment 30,000.00 32,804.94 0.00 0.0024,000.000.00 0.00 23,959.26
30,000.00 32,804.94 0.00 0.0024,000.000.00Expense Total:0.00 23,959.26
30,000.00 32,804.94 0.00 0.0024,000.000.00Division: 511 - Building Inspection Total:0.00 23,959.26
Page 159
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2019
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2018
Total Budget
2017
Total Budget
Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Division: 512 - Planning-Code Enforcement
Expense
703100 - Machinery & Equipment 0.00 0.00 0.00 25,000.000.000.00 0.00 0.00
0.00 0.00 0.00 25,000.000.000.00Expense Total:0.00 0.00
0.00 0.00 0.00 25,000.000.000.00Division: 512 - Planning-Code Enforcement Total:0.00 0.00
Page 160
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2019
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2018
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2017
Total Budget
Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Division: 514 - Rental Inspections
Expense
703100 - Machinery & Equipment 0.00 0.00 25,000.00 0.000.000.00 0.00 0.00
0.00 0.00 25,000.00 0.000.000.00Expense Total:0.00 0.00
0.00 0.00 25,000.00 0.000.000.00Division: 514 - Rental Inspections Total:0.00 0.00
-62,000.00 -221,739.02 -54,300.00 -77,300.00-25,200.00-31,000.00Fund: 410 - Capital Equipment Fund Surplus (Deficit):55,627.74 -33,820.58
Page 161
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2019
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2018
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2017
Total Budget
Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Fund: 450 - Community Investment Fund
Division: 650 - Internal Investments
Revenue
411200 - Delinquent Ad Valorem 0.00 801.68 0.00 0.000.000.00 0.00 0.00
421100 - From County - Current 0.00 18,773.77 0.00 0.000.000.00 0.00 0.00
421200 - From County - Delinquent 0.00 524.67 0.00 0.000.000.00 0.00 0.00
421500 - Directly to City - Principal 0.00 2,317.24 0.00 0.000.000.00 0.00 0.00
471120 - Unrealized Gain/Loss on Investments 0.00 20,380.16 0.00 0.000.000.00 0.00 0.00
475900 - Miscellaneous Revenues 0.00 1,645,020.00 0.00 0.000.000.00 0.00 0.00
493100 - Transfer In From Other Funds 0.00 2,333,040.00 0.00 0.000.000.00 0.00 5,741,726.50
0.00 4,020,857.52 0.00 0.000.000.00Revenue Total:0.00 5,741,726.50
Expense
631100 - Professional Services 0.00 950.00 0.00 0.000.000.00 0.00 0.00
993100 - Transfer Out to Other Funds 0.00 0.00 100,000.00 100,000.000.000.00 0.00 1,323,101.54
0.00 950.00 100,000.00 100,000.000.000.00Expense Total:0.00 1,323,101.54
0.00 4,019,907.52 -100,000.00 -100,000.000.000.00Division: 650 - Internal Investments Surplus (Deficit):0.00 4,418,624.96
0.00 4,019,907.52 -100,000.00 -100,000.000.000.00Fund: 450 - Community Investment Fund Surplus (Deficit):0.00 4,418,624.96
Page 162
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2019
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2018
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2017
Total Budget
Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Fund: 601 - Water Fund
Division: 601 - Water
Revenue
451320 - Non Sufficient Funds (NSF) Service Charge 0.00 1,400.00 0.00 0.000.000.00 1,610.00 1,925.00
455110 - Public Works Maintenance 0.00 0.00 0.00 0.000.000.00 6,248.73 80.00
471110 - Interest Earnings - Investments 15,000.00 0.00 15,000.00 15,000.005,200.0020,300.00 42,732.28 76,319.15
471120 - Unrealized Gain/Loss on Investments 0.00 19,673.65 0.00 0.000.000.00 -3,770.55 -9,064.17
475300 - Sale of Miscellaneous Property 0.00 187.50 0.00 0.000.000.00 8,839.99 3,451.20
475900 - Miscellaneous Revenues 0.00 315.12 0.00 0.000.000.00 31.15 -449.36
481100 - Water Sales 3,829,500.00 2,846,576.80 3,944,400.00 3,829,500.003,700,000.003,392,600.00 3,331,921.49 3,757,946.36
481110 - Water Flat Rate Sales 0.00 0.00 0.00 0.000.000.00 10,756.81 996.57
481200 - Connection and Reconnection Fees 6,000.00 6,325.00 6,000.00 6,000.008,000.007,800.00 4,874.00 4,875.00
481300 - Penalties and Forfeited Discount 100,000.00 116,145.03 100,000.00 100,000.00105,000.00104,000.00 93,406.54 108,041.26
481410 - Water Tapping, Miscellaneous Fees 18,000.00 5,148.07 18,000.00 18,000.0020,000.0020,000.00 14,624.76 4,612.38
481420 - Meter Sales 15,000.00 14,786.08 15,000.00 15,000.0014,000.0014,000.00 6,792.27 13,714.32
481430 - Account Set-up Fee 15,000.00 18,690.00 15,000.00 15,000.0015,000.0015,000.00 16,730.00 17,535.00
491110 - Gain/loss on Sale of Fixed Assets 0.00 3,772.00 0.00 0.000.000.00 0.00 -7,045.95
3,998,500.00 3,033,019.25 4,113,400.00 3,998,500.003,867,200.003,573,700.00Revenue Total:3,534,797.47 3,972,936.76
Expense
611100 - Full Time Employee - Regular 548,000.00 464,953.49 510,000.00 543,500.00474,400.00447,000.00 455,558.49 449,936.03
611105 - Part-time Permanent -Regular 32,700.00 14,024.72 33,500.00 0.0031,700.0026,700.00 66,058.28 40,364.33
611110 - Temporary Employee - Regular 0.00 0.00 0.00 0.000.001,000.00 33,094.85 0.00
611200 - Full Time Employee - Overtime 33,000.00 41,212.58 33,000.00 33,000.0032,600.0032,200.00 34,899.72 33,105.41
611210 - Temporary/Part-time Employee - Overtime 0.00 0.00 0.00 0.000.000.00 326.98 0.00
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 -6,256.02 1,692.07
612100 - Medicare Contribution 9,200.00 7,682.22 8,400.00 8,400.007,900.007,800.00 8,288.91 8,064.71
612110 - PERA Contribution 46,300.00 38,803.59 43,400.00 43,400.0040,400.0039,700.00 42,500.01 40,476.70
612120 - Social Security Contribution 38,200.00 32,845.57 35,900.00 35,900.0033,300.0032,800.00 35,442.63 34,485.83
612140 - Health Insurance 51,200.00 42,255.99 49,100.00 49,100.0044,000.0049,300.00 50,325.59 41,048.44
612150 - Dental Insurance 1,400.00 878.22 1,400.00 1,400.00400.00700.00 1,236.31 913.98
612160 - Life Insurance 300.00 238.06 300.00 300.00400.00500.00 250.20 244.20
612170 - Cash Benefit 27,000.00 21,019.22 24,300.00 24,300.0023,900.0013,000.00 17,233.01 22,177.17
612180 - Workers' Compensation 23,200.00 9,099.59 13,100.00 13,100.0016,300.0015,200.00 14,303.54 18,258.74
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.000.000.00 210.00 200.00
621100 - Fuels and Lubes 14,000.00 8,076.56 11,000.00 14,280.0015,000.0014,000.00 14,082.33 10,844.17
621110 - Clothing/Laundry Allowance 4,000.00 4,391.79 4,800.00 4,080.004,500.003,500.00 5,020.84 4,132.87
621120 - Office Supplies 800.00 723.30 700.00 816.00700.00700.00 971.93 289.88
621130 - Operating Supplies 70,600.00 73,869.37 70,400.00 72,012.0080,600.00125,600.00 165.93 2,120.47
621140 - Supplies for Repair & Maintenance 120,000.00 102,831.48 124,000.00 122,200.00230,000.00935,000.00 818,640.04 286,720.38
621150 - Small Tools and Minor Equipment 9,000.00 589.18 9,000.00 9,180.008,000.008,000.00 2,854.22 15,026.41
621160 - Work Order Transfer - Parts 5,500.00 8,457.03 5,600.00 5,610.003,500.003,500.00 5,894.45 6,426.71
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2019
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Budget
2020
2020 Final
Budget
631100 - Professional Services 30,400.00 4,887.50 24,000.00 31,008.0030,000.0036,000.00 19,700.49 50,970.73
631130 - Insurance - Non-personnel 20,700.00 22,583.00 10,600.00 21,114.0014,700.0020,200.00 20,184.00 14,700.00
631140 - Admin Charges 280,300.00 256,941.63 250,500.00 285,906.00273,500.00263,000.00 263,000.04 273,500.04
632100 - Dues & Subscription , Permit renewals 25,000.00 5,893.63 25,000.00 25,500.0025,000.0025,000.00 23,353.01 18,195.74
632110 - Transportation 800.00 3.15 500.00 816.00800.00800.00 429.66 323.60
632120 - Conferences and School 10,200.00 3,436.73 10,300.00 10,404.009,600.009,100.00 6,119.92 4,147.25
633100 - Advertising 400.00 209.00 400.00 408.00700.00700.00 235.60 0.00
633110 - Printing & Binding 300.00 240.19 300.00 306.00300.00300.00 188.83 173.87
633120 - Communication (phones, postage, etc)38,800.00 29,171.22 33,500.00 39,576.0041,000.0047,500.00 36,356.09 33,600.46
634100 - Utility Services 270,000.00 179,227.93 210,000.00 275,400.00270,000.00370,000.00 292,142.30 307,262.43
635100 - Services Contracted, Non-professional 266,200.00 259,916.26 290,800.00 290,724.00280,400.00214,500.00 300,610.92 328,732.76
635110 - Rentals 6,500.00 1,341.10 6,500.00 6,630.006,500.007,500.00 1,741.45 5,166.95
635120 - IS Fund Charge 2,500.00 2,291.63 2,500.00 2,550.002,400.002,400.00 2,400.00 2,400.00
638100 - Depreciation 930,100.00 858,082.47 900,000.00 948,702.00907,400.00952,600.00 851,532.30 844,882.03
638140 - Miscellaneous Expenses 0.00 0.00 0.00 0.000.005,000.00 1,313.99 0.00
638170 - Work Order Transfer - Labor 0.00 2,536.43 0.00 0.000.000.00 0.00 0.00
638180 - Pmts to Other Agencies 500.00 566.45 500.00 510.00500.001,000.00 566.45 566.45
701100 - Building & Building Improvements 3,700,000.00 1,317,130.38 700,000.00 1,557,000.00190,000.000.00 29,150.17 275,643.83
703100 - Machinery & Equipment 0.00 0.00 35,000.00 35,000.0095,000.000.00 216,066.90 40,095.00
705100 - Infrastructure 1,040,000.00 0.00 800,000.00 1,340,000.00580,000.003,207,821.00 1,114,568.70 715,235.73
709999 - Contra Capital Outlay 0.00 0.00 0.00 0.000.000.00 -1,359,785.77 -1,030,974.56
7,657,100.00 3,816,410.66 4,278,300.00 5,852,132.003,775,400.006,919,621.00Expense Total:3,420,977.29 2,901,150.81
-3,658,600.00 -783,391.41 -164,900.00 -1,853,632.0091,800.00-3,345,921.00Division: 601 - Water Surplus (Deficit):113,820.18 1,071,785.95
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2017
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2018
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2017
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2020
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Budget
2020
2020 Final
Budget
Division: 650 - Internal Investments
Expense
800100 - Principal Payment 0.00 0.00 314,030.00 314,030.000.000.00 0.00 0.00
800200 - Interest Expense 0.00 0.00 108,000.00 108,000.000.000.00 0.00 0.00
0.00 0.00 422,030.00 422,030.000.000.00Expense Total:0.00 0.00
0.00 0.00 422,030.00 422,030.000.000.00Division: 650 - Internal Investments Total:0.00 0.00
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Budget
2020
2020 Final
Budget
Division: 651 - Debt Service
Expense
800100 - Principal Payment 885,000.00 0.00 670,000.00 670,000.00855,000.002,545,000.00 0.00 0.00
800200 - Interest Expense 139,100.00 76,191.67 119,900.00 119,900.00162,200.00241,600.00 86,798.80 141,217.70
800300 - Fiscal Agent Fees 1,500.00 475.00 1,000.00 1,000.001,500.002,000.00 1,325.00 1,825.00
1,025,600.00 76,666.67 790,900.00 790,900.001,018,700.002,788,600.00Expense Total:88,123.80 143,042.70
1,025,600.00 76,666.67 790,900.00 790,900.001,018,700.002,788,600.00Division: 651 - Debt Service Total:88,123.80 143,042.70
-4,684,200.00 -860,058.08 -1,377,830.00 -3,066,562.00-926,900.00-6,134,521.00Fund: 601 - Water Fund Surplus (Deficit):25,696.38 928,743.25
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2020 Final
Budget
Fund: 602 - Sewer Fund
Division: 602 - Sewer
Revenue
443400 - All Other State Grants 50,000.00 0.00 0.00 50,000.000.000.00 0.00 0.00
471110 - Interest Earnings - Investments 14,000.00 0.00 14,000.00 14,000.0018,800.008,500.00 12,493.39 37,006.34
471120 - Unrealized Gain/Loss on Investments 0.00 9,539.54 0.00 0.000.000.00 -1,029.06 -6,437.71
482100 - Sewer Sales 5,948,875.00 4,436,129.25 6,127,300.00 5,948,875.005,832,230.005,392,200.00 5,385,862.29 5,829,092.38
482110 - Sewer Flat Rate Sales 115,000.00 112,593.23 115,000.00 115,000.00114,300.00114,300.00 160,948.20 154,206.50
482200 - Connection and Reconnection Fees 500.00 2,400.00 500.00 500.001,000.00500.00 250.00 1,000.00
482300 - Penalties and Forfeited Discount 95,000.00 105,497.97 95,000.00 95,000.0090,000.0085,000.00 83,225.68 103,848.51
482410 - Sewer Tapping, Miscellaneous Fees 8,000.00 4,620.00 8,000.00 8,000.006,000.001,500.00 10,133.15 7,407.50
491110 - Gain/loss on Sale of Fixed Assets 0.00 0.00 0.00 0.000.000.00 16,000.00 0.00
6,231,375.00 4,670,779.99 6,359,800.00 6,231,375.006,062,330.005,602,000.00Revenue Total:5,667,883.65 6,126,123.52
Expense
611100 - Full Time Employee - Regular 235,300.00 223,427.43 299,600.00 299,600.00239,110.00227,100.00 217,755.87 210,388.79
611105 - Part-time Permanent -Regular 11,700.00 6,145.86 12,000.00 12,000.0011,300.0011,600.00 7,687.29 11,714.25
611110 - Temporary Employee - Regular 15,500.00 19,915.50 15,500.00 15,500.0015,000.0019,300.00 10,273.33 12,044.64
611200 - Full Time Employee - Overtime 20,600.00 18,534.83 20,600.00 20,600.0020,500.0029,600.00 15,449.60 19,261.08
611210 - Temporary/Part-time Employee - Overtime 0.00 0.00 0.00 0.000.000.00 48.34 0.00
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 -1,068.87 2,998.69
612100 - Medicare Contribution 4,100.00 3,878.48 4,900.00 4,900.004,500.004,400.00 3,664.04 3,928.48
612110 - PERA Contribution 20,100.00 18,339.95 24,000.00 24,000.0023,000.0022,900.00 18,027.02 18,949.90
612120 - Social Security Contribution 17,500.00 16,581.66 20,800.00 20,800.0019,200.0018,900.00 15,664.31 16,798.11
612140 - Health Insurance 28,600.00 29,324.43 37,200.00 37,200.0026,600.0039,500.00 25,958.48 25,996.20
612150 - Dental Insurance 500.00 673.12 900.00 900.000.00800.00 514.06 620.23
612160 - Life Insurance 100.00 118.11 100.00 100.000.00200.00 104.26 116.61
612170 - Cash Benefit 9,600.00 5,684.81 9,800.00 9,800.009,600.0011,600.00 9,293.25 6,918.20
612180 - Workers' Compensation 9,100.00 4,156.71 5,800.00 5,800.007,900.007,900.00 7,802.51 8,422.67
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.000.000.00 120.00 0.00
621100 - Fuels and Lubes 13,000.00 9,739.89 12,000.00 13,260.0013,000.0013,000.00 13,049.43 12,112.51
621110 - Clothing/Laundry Allowance 3,600.00 3,595.56 4,000.00 3,672.002,600.002,600.00 3,049.33 3,869.15
621120 - Office Supplies 300.00 80.32 300.00 306.00200.00200.00 232.50 513.40
621130 - Operating Supplies 2,500.00 1,269.01 2,500.00 2,550.002,500.002,600.00 0.00 175.58
621140 - Supplies for Repair & Maintenance 14,000.00 4,404.30 24,000.00 14,280.0025,000.0025,000.00 13,425.69 16,631.08
621150 - Small Tools and Minor Equipment 3,000.00 784.72 3,000.00 3,060.003,000.003,000.00 2,679.04 1,850.02
621160 - Work Order Transfer - Parts 3,000.00 4,305.80 4,000.00 3,060.006,000.006,000.00 3,488.50 4,194.16
631100 - Professional Services 13,300.00 2,940.80 14,000.00 13,566.0013,200.0017,000.00 12,047.50 3,948.12
631130 - Insurance - Non-personnel 36,200.00 39,490.00 6,100.00 36,924.0025,700.0035,300.00 35,280.00 25,680.00
631140 - Admin Charges 225,800.00 203,233.37 242,500.00 230,316.00264,200.00254,000.00 254,000.04 264,200.04
632100 - Dues & Subscription , Permit renewals 1,000.00 328.50 1,000.00 1,020.00500.00500.00 1,148.50 896.25
632110 - Transportation 100.00 15.00 100.00 102.000.000.00 15.00 17.25
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2019
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2017
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2018
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2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
632120 - Conferences and School 3,000.00 4,138.81 3,000.00 3,060.002,900.002,900.00 2,668.72 2,030.37
633100 - Advertising 0.00 0.00 0.00 0.000.000.00 257.93 0.00
633110 - Printing & Binding 0.00 15.75 100.00 0.000.000.00 55.00 55.00
633120 - Communication (phones, postage, etc)15,200.00 14,070.81 15,400.00 15,504.0014,100.0014,100.00 14,606.98 15,399.32
634100 - Utility Services 4,625,415.00 4,642,101.39 4,733,700.00 4,717,923.304,234,304.004,131,100.00 4,135,302.49 4,251,013.92
635100 - Services Contracted, Non-professional 66,600.00 67,379.88 163,000.00 67,932.00111,400.00111,200.00 178,749.44 94,167.83
635110 - Rentals 1,500.00 295.40 1,000.00 1,530.001,500.001,500.00 0.00 111.85
638100 - Depreciation 317,800.00 291,316.63 305,000.00 324,156.00310,000.00371,900.00 304,054.78 298,263.34
638170 - Work Order Transfer - Labor 0.00 818.90 0.00 0.000.000.00 0.00 0.00
701100 - Building & Building Improvements 0.00 38,832.56 0.00 0.000.000.00 0.00 0.00
703100 - Machinery & Equipment 345,000.00 0.00 310,000.00 0.00220,000.000.00 66,919.07 230,647.06
705100 - Infrastructure 650,000.00 307,094.65 0.00 155,555.0045,000.00615,000.00 0.00 151,952.00
709999 - Contra Capital Outlay 0.00 0.00 0.00 0.000.000.00 -66,919.07 -382,599.06
6,713,015.00 5,983,032.94 6,295,900.00 6,058,976.305,671,814.006,000,700.00Expense Total:5,305,404.36 5,333,287.04
-481,640.00 -1,312,252.95 63,900.00 172,398.70390,516.00-398,700.00Division: 602 - Sewer Surplus (Deficit):362,479.29 792,836.48
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2017
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2018
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2017
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2020
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Budget
2020
2020 Final
Budget
Division: 651 - Debt Service
Expense
800100 - Principal Payment 0.00 0.00 35,000.00 35,000.0035,000.0030,000.00 0.00 0.00
800200 - Interest Expense 9,600.00 5,366.67 8,500.00 8,500.0010,600.0011,600.00 11,225.00 10,187.50
9,600.00 5,366.67 43,500.00 43,500.0045,600.0041,600.00Expense Total:11,225.00 10,187.50
9,600.00 5,366.67 43,500.00 43,500.0045,600.0041,600.00Division: 651 - Debt Service Total:11,225.00 10,187.50
-491,240.00 -1,317,619.62 20,400.00 128,898.70344,916.00-440,300.00Fund: 602 - Sewer Fund Surplus (Deficit):351,254.29 782,648.98
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2018
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2017
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Budget
2020
2020 Final
Budget
Fund: 603 - Storm Water Fund
Division: 603 - Storm
Revenue
421500 - Directly to City - Principal 0.00 728.34 0.00 0.000.000.00 4,494.87 939.29
443400 - All Other State Grants 0.00 0.00 0.00 0.00273,000.00500,000.00 517,780.00 0.00
445200 - Watershed District Grants 0.00 8,957.43 0.00 0.000.000.00 257,351.14 272,957.43
471110 - Interest Earnings - Investments 15,000.00 0.00 15,000.00 15,000.0012,000.0012,000.00 20,417.18 50,843.98
471120 - Unrealized Gain/Loss on Investments 0.00 13,106.62 0.00 0.000.000.00 -1,805.66 -8,037.49
473100 - General Contributions & Donations 0.00 0.00 0.00 0.000.000.00 0.00 235,800.00
475900 - Miscellaneous Revenues 0.00 0.00 0.00 0.000.000.00 0.25 0.58
483110 - Storm Sewer Collection 1,444,100.00 1,105,857.11 1,487,400.00 1,487,400.001,379,000.001,333,000.00 1,360,126.42 1,417,239.48
483120 - Harris Pond Assessment 3,000.00 3,775.16 3,000.00 3,000.003,000.003,000.00 3,367.48 3,152.97
483300 - Storm Sewer Penalties 14,000.00 16,129.76 14,000.00 14,000.0014,000.0015,000.00 14,601.70 13,541.76
1,476,100.00 1,148,554.42 1,519,400.00 1,519,400.001,681,000.001,863,000.00Revenue Total:2,176,333.38 1,986,438.00
Expense
611100 - Full Time Employee - Regular 346,500.00 322,394.65 423,000.00 423,000.00351,600.00337,700.00 330,578.87 329,110.15
611105 - Part-time Permanent -Regular 5,800.00 3,072.92 0.00 0.005,700.004,000.00 3,843.54 5,857.04
611200 - Full Time Employee - Overtime 20,000.00 23,418.04 11,100.00 11,100.0011,200.0015,000.00 12,956.39 20,862.37
612100 - Medicare Contribution 5,300.00 5,046.08 6,400.00 6,400.005,000.005,400.00 5,034.76 5,211.08
612110 - PERA Contribution 27,300.00 25,783.42 32,600.00 32,600.0025,700.0026,900.00 25,574.34 26,676.68
612120 - Social Security Contribution 22,500.00 21,583.48 26,200.00 26,200.0021,100.0021,600.00 21,537.59 22,281.39
612140 - Health Insurance 38,200.00 41,020.39 58,700.00 58,700.0035,000.0042,200.00 38,021.76 37,308.04
612150 - Dental Insurance 1,000.00 908.34 1,300.00 1,300.000.001,000.00 763.96 878.14
612160 - Life Insurance 200.00 160.31 300.00 300.000.00300.00 146.16 160.71
612170 - Cash Benefit 8,400.00 7,940.91 12,800.00 12,800.0013,400.0011,600.00 12,101.18 9,681.88
612180 - Workers' Compensation 9,900.00 6,659.64 9,700.00 9,700.0012,700.0012,700.00 12,586.67 13,567.91
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.000.000.00 60.00 0.00
621100 - Fuels and Lubes 0.00 1,499.54 0.00 0.000.000.00 0.00 0.00
621110 - Clothing/Laundry Allowance 0.00 0.00 400.00 400.000.000.00 0.00 0.00
621130 - Operating Supplies 200.00 3,041.01 5,500.00 5,502.00200.00200.00 0.00 397.43
621140 - Supplies for Repair & Maintenance 15,000.00 3,072.27 15,000.00 15,000.0014,000.0014,000.00 17,472.35 14,994.63
621150 - Small Tools and Minor Equipment 1,600.00 449.64 2,100.00 2,102.00800.00800.00 591.87 1,768.70
621160 - Work Order Transfer - Parts 0.00 227.03 0.00 0.000.000.00 0.00 0.00
631100 - Professional Services 7,100.00 53,990.87 7,000.00 107,142.007,000.0015,000.00 9,903.75 14,388.30
631130 - Insurance - Non-personnel 1,600.00 1,749.00 500.00 1,632.001,200.001,600.00 1,548.00 1,164.00
631140 - Admin Charges 137,200.00 125,766.63 159,600.00 139,944.00133,900.00128,700.00 128,700.00 133,899.96
632100 - Dues & Subscription , Permit renewals 1,500.00 2,894.00 3,500.00 3,500.001,000.001,000.00 2,100.00 1,365.00
632120 - Conferences and School 1,000.00 207.50 1,500.00 1,500.00600.00600.00 130.00 415.00
633100 - Advertising 600.00 91.00 500.00 500.001,000.001,000.00 0.00 0.00
633120 - Communication (phones, postage, etc)100.00 142.50 100.00 100.000.000.00 44.07 151.25
634100 - Utility Services 3,000.00 2,234.24 3,000.00 3,000.002,600.002,600.00 2,755.78 3,068.43
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Total Budget
2018
Total Budget
2017
Total Budget
Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
635100 - Services Contracted, Non-professional 125,700.00 170,265.93 330,500.00 255,504.00126,100.0080,900.00 165,271.47 134,892.97
635110 - Rentals 0.00 215.71 400.00 400.000.000.00 575.00 4,100.00
638100 - Depreciation 363,900.00 333,575.00 300,000.00 300,000.00355,000.00373,800.00 285,132.70 281,646.81
638170 - Work Order Transfer - Labor 0.00 349.64 0.00 0.000.000.00 0.00 0.00
703100 - Machinery & Equipment 230,000.00 216,929.33 0.00 0.0025,000.000.00 0.00 0.00
705100 - Infrastructure 1,373,000.00 533,072.95 245,000.00 1,038,000.00922,000.001,325,000.00 1,110,437.48 1,223,457.21
709999 - Contra Capital Outlay 0.00 0.00 0.00 0.000.000.00 -1,110,437.48 -1,223,457.21
2,746,600.00 1,907,761.97 1,656,700.00 2,456,326.002,071,800.002,423,600.00Expense Total:1,077,430.21 1,063,847.87
-1,270,500.00 -759,207.55 -137,300.00 -936,926.00-390,800.00-560,600.00Division: 603 - Storm Surplus (Deficit):1,098,903.17 922,590.13
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ExpObject;RevSourc…
2019
YTD Activity
2019
Total Budget
2018
Total Budget
2017
Total Budget
Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Division: 651 - Debt Service
Expense
800100 - Principal Payment 25,000.00 0.00 25,000.00 25,000.0025,000.0025,000.00 0.00 0.00
800200 - Interest Expense 7,200.00 4,021.88 6,400.00 6,400.007,900.008,700.00 8,349.99 7,600.01
32,200.00 4,021.88 31,400.00 31,400.0032,900.0033,700.00Expense Total:8,349.99 7,600.01
32,200.00 4,021.88 31,400.00 31,400.0032,900.0033,700.00Division: 651 - Debt Service Total:8,349.99 7,600.01
-1,302,700.00 -763,229.43 -168,700.00 -968,326.00-423,700.00-594,300.00Fund: 603 - Storm Water Fund Surplus (Deficit):1,090,553.18 914,990.12
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ExpObject;RevSourc…
2019
YTD Activity
2019
Total Budget
2018
Total Budget
2017
Total Budget
Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Fund: 609 - Municipal Liquor
Division: 691 - Store 1 - Cub location
Revenue
461120 - Restitution Payments 0.00 35.06 0.00 0.000.000.00 0.00 0.00
471110 - Interest Earnings - Investments 0.00 0.00 0.00 0.000.000.00 0.00 2,811.44
471120 - Unrealized Gain/Loss on Investments 0.00 724.76 0.00 0.000.000.00 -230.78 -724.76
474100 - Insurance Reimbursement 0.00 0.00 0.00 0.000.000.00 2,425.27 0.00
475900 - Miscellaneous Revenues 0.00 175.09 0.00 0.000.000.00 65.48 245.68
484100 - Liquor 1,769,489.00 1,627,711.46 1,715,700.00 1,715,700.001,600,000.001,524,500.00 1,552,535.00 1,720,725.37
484200 - Wine 761,005.00 645,888.71 692,800.00 692,800.00700,000.00689,000.00 686,613.58 727,207.80
484300 - Beer 2,280,592.00 2,124,761.16 2,153,100.00 2,153,100.002,200,000.002,001,800.00 2,019,306.90 2,197,555.23
484350 - Reward Redemptions -127,365.00 -116,070.00 -119,900.00 -119,900.00-90,000.00-89,400.00 -83,083.50 -118,121.25
484400 - Miscellaneous Merchandise 114,374.00 94,930.06 100,300.00 100,300.0095,000.0093,500.00 92,340.43 104,458.26
484500 - Cigars, Chewing Tobacco 10,046.00 7,910.75 7,300.00 7,300.008,000.007,800.00 7,439.80 9,473.02
484510 - Cigarettes 63,281.00 56,589.00 61,000.00 61,000.0037,000.0036,500.00 43,369.00 60,537.50
484610 - Beer - Deposits/Returns 500.00 572.00 500.00 500.00500.00100.00 1,252.99 226.00
484620 - Cash Over / Short 100.00 -146.63 100.00 100.000.00100.00 -418.65 -735.19
484630 - Sales Tax Over / Short 0.00 72.23 0.00 0.000.000.00 3.81 30.23
4,872,022.00 4,443,153.65 4,610,900.00 4,610,900.004,550,500.004,263,900.00Revenue Total:4,321,619.33 4,703,689.33
Expense
500100 - Cost of Goods Sold 3,543,959.00 3,217,264.16 3,343,000.00 3,343,000.003,297,600.003,119,300.00 3,105,895.06 3,407,684.48
500101 - Cost of Goods Sold - Freight 25,625.00 21,176.16 25,600.00 25,600.0025,000.0025,000.00 23,219.21 24,783.51
611100 - Full Time Employee - Regular 222,200.00 181,582.95 226,000.00 226,000.00221,000.00193,200.00 185,815.76 190,913.85
611105 - Part-time Permanent -Regular 115,300.00 109,830.46 117,000.00 117,000.00125,000.00105,900.00 98,579.67 93,476.98
611110 - Temporary Employee - Regular 0.00 0.00 0.00 0.000.000.00 284.99 0.00
611200 - Full Time Employee - Overtime 2,600.00 3,029.64 2,700.00 2,700.003,000.002,000.00 2,177.84 2,913.62
611210 - Temporary/Part-time Employee - Overtime 0.00 82.49 0.00 0.000.001,000.00 49.38 0.00
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 -5,025.55 5,130.35
612100 - Medicare Contribution 4,900.00 4,213.20 5,000.00 5,000.005,000.004,900.00 4,089.74 4,305.08
612110 - PERA Contribution 23,300.00 21,002.95 23,800.00 23,800.0025,800.0025,100.00 23,309.64 19,797.82
612120 - Social Security Contribution 21,000.00 18,012.58 21,500.00 21,500.0021,800.0020,800.00 17,483.96 18,405.79
612140 - Health Insurance 42,500.00 38,896.20 45,900.00 45,900.0036,100.0030,700.00 31,969.58 34,674.30
612150 - Dental Insurance 500.00 439.29 500.00 500.000.00500.00 450.82 414.81
612160 - Life Insurance 100.00 105.61 100.00 100.000.00100.00 107.75 114.84
612170 - Cash Benefit 5,700.00 5,369.22 5,800.00 5,800.005,700.001,700.00 5,721.33 5,743.30
612180 - Workers' Compensation 11,300.00 6,052.06 8,400.00 8,400.0012,000.0011,000.00 10,509.84 12,092.24
613125 - Miscellaneous Pay 0.00 50.00 0.00 0.000.000.00 75.00 75.00
613130 - Unemployment Compensation 0.00 0.00 0.00 0.000.000.00 84.43 0.00
621100 - Fuels and Lubes 100.00 0.00 0.00 0.00100.000.00 53.43 0.00
621110 - Clothing/Laundry Allowance 0.00 1,473.75 3,000.00 3,000.003,000.001,000.00 0.00 2,253.75
621120 - Office Supplies 0.00 97.34 1,500.00 1,500.001,500.001,500.00 124.73 65.07
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12/17/2019 1:07:07 PM
ExpObject;RevSourc…
2019
YTD Activity
2019
Total Budget
2018
Total Budget
2017
Total Budget
Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
621130 - Operating Supplies 0.00 10,851.16 15,000.00 15,000.0012,000.0012,000.00 8,047.06 9,660.19
621140 - Supplies for Repair & Maintenance 0.00 1,229.01 2,000.00 2,000.002,000.001,500.00 398.42 967.44
621150 - Small Tools and Minor Equipment 0.00 0.00 0.00 0.000.000.00 1,517.42 0.00
621160 - Work Order Transfer - Parts 0.00 0.00 500.00 500.00500.00500.00 0.00 72.35
631100 - Professional Services 5,125.00 1,351.52 4,200.00 4,200.005,000.008,000.00 7,021.00 2,951.00
631130 - Insurance - Non-personnel 16,912.00 18,447.00 8,900.00 8,900.0012,000.0016,500.00 23,292.00 12,000.00
631140 - Admin Charges 51,250.00 46,979.13 54,900.00 54,900.0050,000.000.00 0.00 50,000.04
632100 - Dues & Subscription , Permit renewals 5,638.00 3,920.50 5,700.00 5,700.005,500.005,500.00 3,720.00 3,757.52
632120 - Conferences and School 2,050.00 0.00 2,000.00 2,000.002,000.002,000.00 285.72 0.00
633100 - Advertising 2,050.00 6,597.10 12,100.00 12,100.002,000.002,000.00 5,256.81 1,141.20
633110 - Printing & Binding 205.00 336.90 200.00 200.00200.00200.00 115.78 81.51
633120 - Communication (phones, postage, etc)4,750.00 4,517.44 4,800.00 4,800.003,500.002,900.00 3,777.77 4,431.70
634100 - Utility Services 35,875.00 17,307.92 36,500.00 36,500.0035,000.0030,000.00 24,761.18 22,751.06
635100 - Services Contracted, Non-professional 89,175.00 86,717.49 90,000.00 90,000.0087,000.0084,000.00 85,042.25 78,883.37
635110 - Rentals 213,255.00 223,822.29 225,400.00 225,400.00199,900.00195,000.00 197,858.88 216,305.66
638100 - Depreciation 46,068.00 44,052.76 39,100.00 39,100.0072,100.0072,100.00 69,850.18 64,247.79
638140 - Miscellaneous Expenses 513.00 0.00 5,500.00 5,500.00500.000.00 0.00 0.00
703100 - Machinery & Equipment 18,000.00 18,642.00 0.00 15,000.0018,000.000.00 0.00 0.00
704100 - Furniture & Fixtures 0.00 0.00 0.00 32,500.000.000.00 0.00 0.00
993100 - Transfer Out to Other Funds 278,500.00 255,291.63 278,500.00 278,500.00278,500.00278,500.00 278,499.96 278,499.96
4,788,450.00 4,368,741.91 4,615,100.00 4,662,600.004,568,300.004,254,400.00Expense Total:4,214,421.04 4,568,595.58
83,572.00 74,411.74 -4,200.00 -51,700.00-17,800.009,500.00Division: 691 - Store 1 - Cub location Surplus (Deficit):107,198.29 135,093.75
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ExpObject;RevSourc…
2019
YTD Activity
2019
Total Budget
2018
Total Budget
2017
Total Budget
Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
Division: 692 - Store 2 - Hwy 65 location
Revenue
461120 - Restitution Payments 0.00 0.00 0.00 0.000.000.00 38.00 0.00
484100 - Liquor 471,542.00 444,027.35 444,100.00 444,100.00520,000.00509,900.00 450,577.01 465,926.68
484200 - Wine 174,197.00 158,273.05 158,600.00 158,600.00180,000.00174,500.00 159,496.46 171,442.64
484300 - Beer 680,051.00 658,460.22 651,000.00 651,000.00610,800.00601,500.00 581,552.48 672,377.27
484350 - Reward Redemptions -35,075.00 -38,690.00 -37,700.00 -37,700.00-54,000.00-20,000.00 -36,691.50 -36,988.75
484400 - Miscellaneous Merchandise 30,450.00 28,065.49 28,200.00 28,200.0027,000.0026,600.00 26,934.83 29,475.76
484500 - Cigars, Chewing Tobacco 1,498.00 744.49 800.00 800.002,500.002,300.00 1,439.16 1,378.65
484510 - Cigarettes 25,225.00 23,916.00 24,700.00 24,700.0016,000.0014,800.00 17,216.00 24,590.50
484610 - Beer - Deposits/Returns 0.00 0.00 0.00 0.000.000.00 175.00 10.99
484620 - Cash Over / Short 100.00 22.71 100.00 100.00100.00100.00 101.39 24.89
484630 - Sales Tax Over / Short 0.00 72.18 0.00 0.000.000.00 3.80 30.20
1,347,988.00 1,274,891.49 1,269,800.00 1,269,800.001,302,400.001,309,700.00Revenue Total:1,200,842.63 1,328,268.83
Expense
500100 - Cost of Goods Sold 1,031,134.00 963,619.81 965,000.00 965,000.001,003,700.00953,800.00 911,773.49 1,018,688.03
500101 - Cost of Goods Sold - Freight 8,450.00 5,740.99 8,100.00 8,100.006,800.006,500.00 5,755.31 7,442.20
611100 - Full Time Employee - Regular 119,600.00 98,298.40 111,000.00 111,000.00102,700.00100,100.00 100,725.15 106,672.16
611105 - Part-time Permanent -Regular 20,300.00 14,722.44 20,000.00 20,000.0020,000.0020,600.00 17,195.15 8,923.55
611200 - Full Time Employee - Overtime 2,600.00 3,029.43 3,000.00 3,000.002,100.003,000.00 2,177.71 2,913.45
611210 - Temporary/Part-time Employee - Overtime 0.00 0.00 0.00 0.000.00100.00 0.00 0.00
612100 - Medicare Contribution 2,100.00 1,600.27 2,000.00 2,000.002,000.001,900.00 1,721.75 1,744.10
612110 - PERA Contribution 12,500.00 8,393.95 10,000.00 10,000.009,600.009,600.00 10,854.13 8,303.04
612120 - Social Security Contribution 9,000.00 6,845.28 8,000.00 8,000.008,000.007,900.00 7,362.62 7,459.88
612140 - Health Insurance 18,200.00 20,289.37 16,400.00 16,400.0011,900.0011,900.00 13,285.19 15,855.69
612150 - Dental Insurance 500.00 438.21 500.00 500.000.00400.00 440.57 423.30
612160 - Life Insurance 100.00 64.30 100.00 100.000.00100.00 61.63 73.69
612180 - Workers' Compensation 5,100.00 2,390.43 3,400.00 3,400.005,000.004,800.00 4,687.27 4,914.56
613125 - Miscellaneous Pay 0.00 50.00 0.00 0.000.000.00 0.00 0.00
621110 - Clothing/Laundry Allowance 1,128.00 0.00 1,000.00 1,000.001,100.000.00 0.00 0.00
621120 - Office Supplies 102.00 0.00 100.00 100.00100.00100.00 0.00 0.00
621130 - Operating Supplies 1,025.00 26.76 1,100.00 1,100.001,000.001,000.00 1,122.52 628.08
621140 - Supplies for Repair & Maintenance 10,250.00 0.00 10,000.00 10,000.0010,000.0010,000.00 0.00 0.00
631100 - Professional Services 10,250.00 877.44 10,000.00 10,000.0010,000.0010,000.00 5,252.96 1,752.00
631130 - Insurance - Non-personnel 8,200.00 8,943.00 3,200.00 3,200.005,900.008,000.00 7,908.00 5,820.00
632100 - Dues & Subscription , Permit renewals 103.00 20.50 100.00 100.00100.00100.00 20.00 57.50
633100 - Advertising 2,050.00 20.00 3,000.00 3,000.002,000.002,000.00 135.00 1,654.28
633120 - Communication (phones, postage, etc)2,767.00 3,668.44 4,200.00 4,200.002,700.002,700.00 3,564.40 4,118.88
634100 - Utility Services 16,913.00 11,366.26 17,000.00 17,000.0016,500.0016,000.00 14,333.66 15,066.04
635100 - Services Contracted, Non-professional 30,750.00 23,102.85 31,000.00 31,000.0030,000.0028,000.00 28,343.98 23,259.10
638100 - Depreciation 15,580.00 14,281.63 14,600.00 14,600.0017,800.0015,000.00 17,775.71 17,775.71
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12/17/2019 1:07:07 PM
ExpObject;RevSourc…
2019
YTD Activity
2019
Total Budget
2018
Total Budget
2017
Total Budget
Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
638140 - Miscellaneous Expenses 513.00 0.00 500.00 500.00500.000.00 0.00 0.00
638180 - Pmts to Other Agencies 102.00 69.14 100.00 100.00100.00100.00 69.14 69.14
993100 - Transfer Out to Other Funds 60,000.00 55,000.00 60,000.00 60,000.0060,000.0060,000.00 60,000.00 60,000.00
1,389,317.00 1,242,858.90 1,303,400.00 1,303,400.001,329,600.001,273,700.00Expense Total:1,214,565.34 1,313,614.38
-41,329.00 32,032.59 -33,600.00 -33,600.00-27,200.0036,000.00Division: 692 - Store 2 - Hwy 65 location Surplus (Deficit):-13,722.71 14,654.45
42,243.00 106,444.33 -37,800.00 -85,300.00-45,000.0045,500.00Fund: 609 - Municipal Liquor Surplus (Deficit):93,475.58 149,748.20
-8,681,487.00 -3,061,123.00 -6,501,812.30-31,589,544.0014,083,731.00 -754,824.68Report Surplus (Deficit):32,664,308.70 -20,665,557.23
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12/17/2019 1:07:07 PM
Fund Summary
Fund
2019
YTD Activity
2019
Total Budget
2018
Total Budget
2017
Total Budget
Defined Budgets
2018
Total Activity
2017
Total Activity
2020
2020 Proposed
Budget
2020
2020 Final
Budget
101 - General Fund -12,000.00 -33,200.00 0.00345,940.00-25,900.00 -565,447.85519,127.70 1,579,431.59
225 - Cable TV Fund -14,100.00 -81,380.00 -81,380.00-300,200.0025,315.00 -99,945.8150,976.26 -273,737.41
237 - Solid Waste Abatement 200.00 -9,000.00 2,170.000.003,400.00 -85,778.14354.53 282.31
260 - Police Activity Fund 8,400.00 -800.00 -800.003,800.0010,600.00 -35,369.112,704.39 2,562.08
270 - Springbrook NC Fund 24,297.00 12,187.00 12,187.0023,300.00-15,600.00 67,886.78-2,518.43 19,478.14
405 - Capital Improvements-BLDG -179,000.00 -378,000.00 -424,500.00-30,690,000.0021,578,137.00 -498,386.3731,575,318.35 -29,515,493.55
406 - Capital Improvements-STR -1,387,200.00 -58,000.00 -556,200.00-184,400.00-252,600.00 -175,313.48-1,129,788.38 -33,385.40
407 - Capital Improvements-PKS -456,000.00 -737,000.00 -1,212,000.00271,000.00-64,000.00 -69,155.4951,622.87 289,386.12
409 - Capital Improvements-INFO TECH -168,187.00 -57,700.00 -72,700.0016,900.00-21,000.00 -257,020.91-20,095.76 104,983.96
410 - Capital Equipment Fund -62,000.00 -54,300.00 -77,300.00-25,200.00-31,000.00 -221,739.0255,627.74 -33,820.58
450 - Community Investment Fund 0.00 -100,000.00 -100,000.000.000.00 4,019,907.520.00 4,418,624.96
601 - Water Fund -4,684,200.00 -1,377,830.00 -3,066,562.00-926,900.00-6,134,521.00 -860,058.0825,696.38 928,743.25
602 - Sewer Fund -491,240.00 20,400.00 128,898.70344,916.00-440,300.00 -1,317,619.62351,254.29 782,648.98
603 - Storm Water Fund -1,302,700.00 -168,700.00 -968,326.00-423,700.00-594,300.00 -763,229.431,090,553.18 914,990.12
609 - Municipal Liquor 42,243.00 -37,800.00 -85,300.00-45,000.0045,500.00 106,444.3393,475.58 149,748.20
Report Surplus (Deficit):-8,681,487.00 -3,061,123.00 -6,501,812.30-31,589,544.0014,083,731.00 -754,824.6832,664,308.70 -20,665,557.23
Page 177
APPENDIX
Appendix A: Full-Time Equivalents (FTEs), 2017-2020
2017 2017 2018 2018 2019 2020
Department Division Budget Actual Budget Actual Budget Budget
Public Safety Police 52.35 52.35 52.10 52.10 54.10 54.93
Police Activity Fund 1.00 1.00 1.00 1.00 1.00 1.00
Fire 1 7.00 7.00 7.02 7.02 6.02 4.88
Subtotal 60.35 60.35 60.12 60.12 61.12 60.81
Public Works Municipal Center 1.79 1.79 1.81 1.81 2.81 2.81
Engineering 2.14 2.14 2.13 2.13 2.13 2.13
Park Maintenance 5.82 5.82 5.81 5.81 5.81 5.81
Street Maintenance 8.53 8.53 8.52 8.52 8.52 8.64
Garage Maintenance 3.83 3.83 3.82 3.82 3.82 4.07
Street Lighting 0.27 0.27 0.26 0.26 0.26 0.26
Water Utility 7.86 7.86 7.85 7.85 7.85 7.86
Sewer Utility 3.66 3.66 3.65 3.65 3.65 4.60
Storm Water Utility 5.05 5.05 5.03 5.03 5.03 6.70
Subtotal 38.95 38.95 38.88 38.88 39.88 42.88
Parks and Recreation Recreation Department CS & ER 5.50 5.50 5.50 5.50 4.30 6.90 Springbrook Nature Center CS & ER 3.50 3.50 4.70 4.70 4.70 4.80
Subtotal 9.00 9.00 10.20 10.20 9.00 11.70
Community Development: Planning 5.10 4.85 4.35 4.35 4.35 4.35
Page 178
Building Inspections 3.00 3.00 3.00 3.00 3.00 3.00
Rental Inspection 1.60 1.60 2.10 2.10 2.10 2.10
Solid Waste Abatement 0.50 0.50 0.50 0.50 0.50 0.50
HRA Assist. Executive Director2 1.00 1.00 1.00 1.00 1.00 1.00
Subtotal 11.20 10.95 10.95 10.95 10.95 9.95
General Government Mayor & City Council3 5.00 5.00 5.00 5.00 5.00 5.00
General Management 2.00 2.00 2.00 2.00 2.00 2.00
City Clerk 1.00 1.00 1.00 1.00 1.00 1.00
Human Resources 5.00 2.00 2.00 3.00 3.00 3.00
Customer Relations 0.00 0.00 0.00 1.00 0.00
Cable TV 2.00 2.00 2.00 2.00 2.00 2.00
Accounting 5.50 5.50 5.50 5.50 5.90 5.90
Assessing 2.50 2.50 2.00 2.00 2.00 2.00
Information Technology 3.00 2.00 2.00 3.00 3.00 3.00
Municipal Liquor Store 5.00 5.00 6.00 6.00 6.00 6.00
Subtotal 26.00 22.00 22.50 24.50 25.90 24.90
Total 145.5 141.3 142.65 144.65 146.85 150.24
1 Excludes paid on-call firefighters
2 HRA Assistant Executive Director is funded through the HRA levy and not a part of the City's budget
3 Mayor and council members are excluded from FTE totals
4 Excludes election judges
Page 179
GLOSSARY
The City adapted the following glossary from the City of Richfield, Minnesota.
Accounting System. The total structure of records and procedures which record, classify, summarize, and report information on the
financial position and results of operations of a government or any of its funds, fund types, balanced account groups, or organizational components.
Accounts Payable. A liability account reflecting amounts on an open account owing to private persons or organizations for goods
and services received by a government.
Accounts Receivable. An asset account reflecting amounts owing on an open account from private persons or organizations for goods
and services furnished by a government.
Accrual Basis of Accounting. Method of accounting that recognizes the financial effect of transactions, events, and interfund activity
when they occur, regardless of the timing of the related cash flows.
Adopted Budget. Refers to the budget amounts as originally approved by the council at the beginning of the year and also to budget
document which consolidates all beginning-of - the-year operating appropriations and new capital project appropriations.
Appropriation. An authorization made by the legislative body of a government, which permits officials to incur obligations against
and to make expenditures of governmental resources. Appropriations are usually made for fixed amounts and are typically granted for a one-year period.
Assessed Valuation. Valuation that a government sets on real estate or other property as a basis for levying taxes. Tax-exempt property
is excluded from the assessable base.
Assets. Property and equipment owned by a government which has monetary value.
Balanced Budget. A budget in which the sources of funds (revenues) is equal to the uses (expenditures).
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Basis of Accounting. The technical term that describes the criteria governing the timing of the recognition of transactions and events.
Bonds. A written promise to pay a specified sum of money called principal at specified dates, including interest at a designated time.
Bonds are typically used for long-term debt.
Budget. A financial operations plan of proposed expenditures for a given period and the proposed revenues to finance them. Proposed
expenditures must equal proposed revenues.
Capital Investment Program (CIP). A plan for capital expenditures to be incurred each year for a fixed period of years and the
estimated resources to finance the projected expenditures.
Capital Outlay. Expenditures which result in the acquisition of or addition to fixed assets which have a value of $5,000 or more and
have useful life of more than one year.
Capital Project. The largely one-time cost for acquisition construction, improvement, replacement, or renovation of land, structures
and improvements thereon.
Capital Project Fund. Fund type used to account for financial resources that are restricted, committed, or assigned to expenditures
for capital outlays including the acquisition or construction of capital facilities and other capital assets.
Current Assets. Those assets which are available or can be made readily available to finance current operations or to pay current
liabilities.
Current Liabilities. Liabilities which are payable within one year.
Debt. An obligation resulting from the borrowing of money or the purchase of goods or services.
Debt Service Fund. Governmental fund type used to account for accumulations of resources that are restricted, committed, or
assigned to expenditure for principal and interest.
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Deficit. An excess of expenditures over revenues, a loss in business operations.
Depreciation. In accounting for depreciation, the cost of a fixed asset, less any salvage value is prorated over the estimated service
life of such an asset, and each period is charged with a portion of such cost. Through this process, the entire cost of the asset is ultimately charged off as an expense.
Division. A major organization unit within a department. Usually divisions are responsible for carrying out a major component of the
department.
Encumbrance. Commitments related to unperformed (executor) contracts for goods or services.
Enterprise Fund. Proprietary fund type used to report an activity for which a fee is charged to external users for goods or services.
Expenditure/Expense. Where accounts are kept on the modified accrual or accrual basis of accounting, the cost of goods received,
or services rendered.
Fee. A general term used for any fixed charge levied by government associated with providing a service permitting an activity or
imposing a fine or penalty. Major types of fees include business and non-business licenses, fines, and user charges.
Fiscal Disparities. A revenue sharing program comprised of local government units within the Twin Cities Metropolitan area. Under
this program a portion of growth in commercial, industrial, and public utility property value of each community is contributed to a tax base sharing pool. Each community receives a distribution of property value from the pool based on market value and population of each city.
Fiscal Year. The twelve–month period to which the annual budget applies and at the end of which the City determines its financial
position. The City’s fiscal year is January 1st to December 31st.
Fixed Asset. Long–term tangible assets which are “fixed” in nature, such as building, land, and equipment.
Fund. An accounting entity with a self-balancing set of accounts in which assets, liabilities, and equity are recorded for a specific
activity or objective.
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Fund Balance. Net position of a governmental fund (difference between assets, liabilities, deferred outflow of resources, and deferred
inflows of resources).
Governmental Accounting Standards Board (GASB). The authoritative accounting and financial reporting standard-setting body for
state and local governments.
General Fund. One of the five governmental fund types. The general fund typically serves as the chief operating fund of a government.
The general fund is used to account for all financial resources not accounted for in some other fund.
General Obligation (GO) Bonds. Bonds that are backed by the full faith and credit of the City.
Governmental Funds. Funds generally used to account for tax-supported activities. There are five different types of governmental
funds: the general fund, special revenue funds, debt service funds, capital project funds, and permanent funds.
Grant. A contribution of assets (usually cash) by one governmental unit or other organization to another. Typically, these contributions
are made to local governments from the state and federal governments.
Housing and Redevelopment Authority (HRA) of the City of Fridley. The HRA was formed by the City to provide housing and
redevelopment assistance to Richfield citizens and businesses.
Infrastructure. Long-lived capital assets that normally are stationary in nature and normally can be preserved for a significant greater
number of years than most capital assets.
Intergovernmental Aid. Revenues from other governments in the form of grants, entitlements or shared revenues.
Internal Service Fund. Proprietary fund type that may be used to report any activity that provides goods or services to other funds,
departments, or agencies of the primary government and its component units, or to other governments, on a cost-reimbursement basis.
Investment. Securities permitted by law are purchased and held for the production of income in the form of interest.
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Liquidity. The amount of time that is expected to elapse until an asset is realized or otherwise converted into cash or until a liability
must be paid.
Local Government Aid (LGA). An aid program consisting of sales and income revenues collected by the State of Minnesota and
redistributed to local governments to reduce local property tax burdens.
Market Value. The value determined by the County Assessor for real estate or property used for levying taxes.
Modified Accrual Basis. The basis of accounting which recognizes increases and decreases in financial resources only to the extent
that they reflect near-term inflows or outflows of cash. Revenues are recognized to the degree that they are available to finance expenditures of the fiscal period. Similarly, debt service payments and a number of specific accrued liabilities are only recognized as expenditures when payment is due because it is only at that time that they normally are liquidated with expendable available financial resources.
Municipal State Aid (MSA). An aid program consisting of gas tax revenues collected by the State of Minnesota redistributed to local
governments for road improvements.
Proposed Budget. The recommended city budget submitted by the city manager to the city council.
Proprietary Fund. Funds that focus on the determination of operating income, changes in net position (or cost recovery), financial
position, and cash flows. There are two types of proprietary funds: enterprise funds and internal service funds.
Reserves. Funds set aside for unanticipated expenditures or unforeseen emergencies, as well as to have adequate working capital for
current operating needs to avoid short-term borrowing.
Revenue. Funds collected as income to offset operational expenses including property taxes, charges for service, licenses and permits,
etc.
Special Assessment. A levy made against a property to defray all or part of the cost of a capital improvement or service deemed to
benefit that property.
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Special Revenue Fund. A fund established used to account for the proceeds of specific revenue sources that are legally restricted to
expenditure for specified purposes.
Tax Capacity Value. The taxable portion of the market value which is based on classification rates determined by the type of property
tax.
Tax Capacity Rate. The old “mill rate” derived in same manner mill rates were determined. Tax capacity rate is equal to levy divided
by tax capacity (old assessed value). New tax capacity rates will be expressed as percentages.
Tax Increment Financing. Financing secured by the anticipated incremental increase in tax revenues, resulting from the
redevelopment of an area.
Tax Levy. The amount of property taxes levied to finance operations that are not funded by other services.
Taxes. Compulsory charges levied by a government to finance services performed for the common benefit.
Working Capital. The difference between current assets and current liabilities.
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