2021 Adopted Budget2021 Adopted Budget
Volumes No.1 and No. 2
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TABLE OF CONTENTS
TABLE OF CONTENTS ______________________________________________________________________________ 3
BUDGET ORGANIZATION __________________________________________________________________________ 7
Adopted Budget Structure ______________________________________________________________________ 7
BUDGET AUTHORITY_______________________________________________________________________________ 8
Elected Officials__________________________________________________________________________________ 8
Appointed Officials ______________________________________________________________________________ 8
Department Directors ___________________________________________________________________________ 8
INTRODUCTION AND BUDGET SUMMARY ______________________________________________________ 10
Introduction ___________________________________________________________________________________ 11
Vision Statement and Organizational Values. _________________________________________________ 11
Focus of Fridley. _______________________________________________________________________________ 11
Budget Goals and Objectives __________________________________________________________________ 12
Budget Challenges and Issues, Short–Term ___________________________________________________ 12
COVID–19 Pandemic Response. _______________________________________________________________ 12
Budget Challenges and Issues, Long–Term ____________________________________________________ 14
Budget–at–a–Glance ___________________________________________________________________________ 16
ORGANIZATION AND BUDGET OVERVIEW ______________________________________________________ 21
Brief History of the City of Fridley _____________________________________________________________ 22
Land Use and Development History ___________________________________________________________ 22
Demographic and Economic Trends __________________________________________________________ 23
Organizational Governance and Structure ____________________________________________________ 26
Financial Policies and Procedures _____________________________________________________________ 31
Budget Assumptions and Considerations _____________________________________________________ 36
Property Tax ___________________________________________________________________________________ 37
Debt Service ___________________________________________________________________________________ 41
GENERAL FUND __________________________________________________________________________________ 43
General Fund Summary _______________________________________________________________________ 44
Department: Legislative _______________________________________________________________________ 47
Department: General Management Summary ________________________________________________ 48
Division: City Management (City Manager’s Office) (121) ____________________________________ 50
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Division: Legal (City Attorney’s Office) (124) __________________________________________________ 51
Division: Non–Departmental (141) ____________________________________________________________ 52
Division: Emergency Reserves (142) __________________________________________________________ 53
Department: Finance Summary _______________________________________________________________ 54
Division: Accounting (131) ____________________________________________________________________ 57
Division: Assessing (City Assessor’s Office) (132) _____________________________________________ 58
Division: Information Technology (133)_______________________________________________________ 59
Division: Elections (136) _______________________________________________________________________ 60
Division: City Clerk/Records Management (City Clerk’s Office) (138) _________________________ 61
Department: Public Safety Summary _________________________________________________________ 62
Division: Police (211) __________________________________________________________________________ 64
Division: Emergency Management (215) _____________________________________________________ 65
Division: Fire (219) ____________________________________________________________________________ 66
Department: Public Works Summary _________________________________________________________ 67
Division: Facilities Management (311) ________________________________________________________ 70
Division: Engineering (314) ___________________________________________________________________ 71
Division: Forestry (315) _______________________________________________________________________ 72
Division: Park Maintenance (316) _____________________________________________________________ 73
Division: Street Lighting (317) ________________________________________________________________ 74
Division: Street Maintenance (318) ___________________________________________________________ 75
Division: Fleet Services (319) __________________________________________________________________ 76
Department: Community Services and Employee Relations __________________________________ 77
Division: Parks and Recreation (410) __________________________________________________________ 80
Division: Employee Resources (416) __________________________________________________________ 81
Division: Marketing and Communications (417) ______________________________________________ 82
Department: Community Development ______________________________________________________ 83
Division: Building Inspections (511) ___________________________________________________________ 85
Division: Planning (512) _______________________________________________________________________ 86
Division: Rental Inspections (514) _____________________________________________________________ 87
SPECIAL REVENUE FUNDS _______________________________________________________________________ 88
Summary ______________________________________________________________________________________ 89
Fund: Cable Television (225) __________________________________________________________________ 90
Fund: Solid Waste Abatement (237) __________________________________________________________ 91
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Fund: Police Activity (260) ____________________________________________________________________ 92
Fund: Springbrook Nature (270) ______________________________________________________________ 93
CAPITAL PROJECT FUNDS _______________________________________________________________________ 94
Summary ______________________________________________________________________________________ 95
Fund: Building Capital Projects (405) _________________________________________________________ 96
Fund: Streets Capital Projects (406) ___________________________________________________________ 97
Fund: Parks Capital Projects (407) ____________________________________________________________ 98
Fund: Information Technology Capital Projects (409) _________________________________________ 99
Fund: Equipment Capital Projects Fund (410) ________________________________________________ 100
ENTERPRISE FUNDS _____________________________________________________________________________ 101
Summary ______________________________________________________________________________________ 102
Fund: Water Utility Fund ______________________________________________________________________ 103
Fund: Sanitary Sewer Utility Fund _____________________________________________________________ 106
Fund: Storm Water Utility Fund _______________________________________________________________ 109
Fund: Municipal Liquor _______________________________________________________________________ 112
BUDGET DETAIL AND FINANCIAL REPORTS ____________________________________________________ 118
APPENDIX _______________________________________________________________________________________ 198
GLOSSARY ______________________________________________________________________________________ 200
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BUDGET ORGANIZATION
Adopted Budget Structure
The Adopted 2021 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 project analysis, debt service and other considerations. This volume
represents the adopted budget for the purposes of budget
authority and compliance for all capital project funds.
Due to its length, the City compiles the 2021–2025 CIP as a
separate document.
Other Financial Management Policies Each volume and/or section of this budget is 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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BUDGET AUTHORITY
The Adopted Budget for the City of Fridley, Minnesota (City, Fridley) for the Fiscal Year beginning
January 1, 2021 and ending December 31, 2021.
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 2021 Budget.
With the support of the City Manager and other staff, the City Council formally adopted this budget on December 21, 2020. The City Council and other applicable officials involved in the development of this budget are listed below.
Elected Officials
4 Year Terms Expiring December
Mayor Scott J. Lund 2020
Councilmember At–Large David Ostwald 2020
Councilmember, Ward No. 1 Thomas Tillberry 2022 Councilmember, Ward No. 2 Stephen Eggert 2022 Councilmember, Ward No. 3 Ann R. Bolkcom 2022
Appointed Officials
City Manager Walter T. Wysopal
City Attorney, Civil Affairs Andrew M. Biggerstaff
City Attorney, Criminal Affairs City of Coon Rapids
City Clerk Daniel J. Tienter
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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City of Fridley, Minnesota
Volume No. 1
Budget Overview and Summary
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City of Fridley, Minnesota
INTRODUCTION AND BUDGET SUMMARY
This section of the Adopted 2021 Budget provides information regarding the following budget areas or topics:
•Introduction;
•Budget goals and objectives;
•Budget challenges and issues; and
•Budget–at–a–Glance.
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City of Fridley, Minnesota
Introduction
The City of Fridley (City) seeks to provide its residents, businesses and their visitors with a remarkable community. As part of this
commitment, the City Council and City Manager strive to provide an organization that meets the expectations and needs of the
community through a thoughtful and fiscally responsible, annual budget. In order to guide and inform the development of the annual
budget, the City relies upon a series of guiding principles and documents, principally the Vision Statement, Organizational Values and
the strategic plan, known as Focus on Fridley.
Vision Statement and Organizational Values. 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. 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. These values are always at the center of any discussion about changes in the budget. In fact, any major budget adjustment or request submitted by the City Manager identifies the Organizational Value(s) enhanced by the change.
Focus of Fridley. More specifically, in 2019, the City Council, through two strategic planning workshops, discussed 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 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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City of Fridley, Minnesota
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;
• To make greater use of existing City resources; and
• To ensure a financially competitive organization while maintaining strong 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, projects and ultimately the budget. Due to the outbreak Novel Coronavirus Disease 2019 (COVID–19), the City either cancelled or delayed many of these events, specifically the Annual Town Hall Meeting ordinally scheduled in April.
Budget Challenges and Issues, Short–Term
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 these and other risks for the City and its stakeholders.
COVID–19 Pandemic Response. Unlike other municipalities, the City navigated the effects of the Novel Coronavirus 2019 (COVID–
19) pandemic with a mild impact on its financial position. Under the direction of the City Manager, the City spread the cost of the economic impact of the outbreak among City stakeholders: 1) the organization, through a use of fund balance in 2020; 2) the staff, through budget reductions in 2020 and 2021; and 3) the public, through a planned increase in the property tax levy in 2021. Based on this guidance, the City Manager authorized administrative budget reductions and a use of fund balance of approximately $368,800 and up to $370,600, respectively, to address an estimated $750,000 budget shortfall in 2020. Through these actions, the City successfully responded to an anticipated loss in property tax revenue of about $737,500 and additional cost pressures related to the response to the outbreak of COVID–19.
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City of Fridley, Minnesota
For the Adopted 2021 Budget, and due to a lingering effect of the pandemic and its corresponding impact on the City revenues, the City Council certified a 4.85%, or $780,528, increase in the property tax levy to respond to both anticipated revenue loss and ongoing cost pressures. The Adopted 2021 Budget also identified a series of budget reductions or reallocations to accommodate City needs as a result of the COVID–19 pandemic. Additionally, the City received $2,171,600 from the Federal government through the Coronavirus Relief Fund (CRF) to support costs and programs related to COVID–19 pandemic response; per Federal guidance, CRF monies cannot be used for loss revenue. The City
used these monies to support costs related to the public health emergency and developed a CRF Allocation Plan accordingly. The CRF
Allocation Plan and the regulations governing it are quite complex and beyond the scope of this budget document.
State Aids and Grants. The State of Minnesota (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. Due to the stress placed on the State by the outbreak of COVID–19, namely additional costs associated with pandemic response and weaker revenue streams from economic stress, the Adopted 2021 Budget anticipates many of these State aids to remain flat or decrease slightly. For example, the Adopted 2021 Budget assumes an approximately $39,000 decrease, or 10%, in Municipal State Aid–Maintenance for 2021, due largely to a corresponding decrease in anticipate “gas tax” receipts by the State. As such, the City Council recently established the 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 $600,000 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. In fact, as of 2020, 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. The City continues efforts to diversify its property tax base through several redevelopment efforts, mostly notably through the addition of single– and multi–family housing. In fact, between 2016 and 2022, the City added approximately 1,046 units of housing. Due to the COVID–19 pandemic, and the resulting economic effects, the Adopted 2021 Budget assumes a continued but mild economic recession in 2021. As a result, the City anticipates major revenue sources to remain flat or decrease slightly in the next year. Specifically,
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City of Fridley, Minnesota
the Adopted 2021 Budget assumes about a 2.2% decrease in the property tax collection rate, resulting in a decrease of approximately $288,600 in property tax revenue. However, due to the nature of property taxes, the City anticipates these revenues to be recognized in future fiscal years as so–called delinquent property taxes. As such, the Adopted 2021 Budget includes approximately $100,100 in delinquent property tax receipts. The City possesses appropriate fund balances to offset the estimated property tax revenue loss.
Budget Challenges and Issues, Long–Term
Apart from these short–term consideration, the City must also weigh several long– or longer–term issues and/or goals against the immediate needs of the organization and/or community. Generally, the Adopted 2021 Budget successfully balanced these needs and
provided an opportunity for the City to either address or move toward addressing these challenges.
Demands for Service. As the population of the City continues to increase and become more 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.
To address this challenge, the City continues to explore various strategies and program, such as the formation of a continuous
improvement effort, known as the Process Management Team, to eliminate waste and improve the efficiency of City services. More
specifically, the City constructed a new Fridley Civic Campus, which opened in 2018, to provide the organization with facilities to respond
to the increasing demand for City services. Lastly, the organization plans to conduct a statistically significant, community–wide survey
to better understand the expectations and needs of residents and other stakeholders.
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 public utility rates. The City regularly reviews the activities and costs–of–living of 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 2021, anecdotal evidence suggests that the Compensation Plan for the City remains approximately 4% to 7% below the marketplace, depending upon position and pay grade. Beginning in 2020 and ending in early 2021, the City plans to review the Compensation Plan with the assistance of an external consultant. The review will include a benchmark market analysis and compensation plan design adjustments along with an implementation guide. Given the possible Compensation Plan deficiencies, the City estimates the cost of potential market adjustments at approximately
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City of Fridley, Minnesota
$390,000 across all funds. Based on this anticipated cost, the City currently plans to spread the implementation over two fiscal years, beginning in July 2021 and ending in June 2022. Additionally, the Adopted 2021 Budget reallocated approximately $206,000 of existing budget authority, across all funds, to support a portion of the anticipated cost of Compensation Plan changes. Depending upon the final cost of the changes, additional monies may need to be appropriated by the City Council as part of the 2022 budget.
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City of Fridley, Minnesota
Budget–at–a–Glance
For 2021, the adopted budget authorized up to $47,393,100 of expenditures for all budgeted funds, a decrease of approximately
$1,028,365 or 2.1% compared to 2020. Generally, this change may be attributed to a decrease of about $1,854,600 or 17.9% in capital
outlays and about $217,500 or 14.4% in supplies coupled with an increase of about $595,700 or 3.5% in personnel services and about
$341,100 or 2.5% in Other Services and Charges. Most of the reduction in capital outlays correspond to the conclusion of the multi–
year construction of the Locke Parke Water Treatment Plan Rehabilitation Project and three street rehabilitation projects.
The Adopted 2021 Budget supports these expenditures with $41,873,230 of revenues across all budgeted funds, a decrease of about
$2,217,000 or 5.0% compared to the previous year. Primarily, the decrease in revenues reflect a $1,061,000 or 70.3% reduction in special
assessment for street rehabilitation projects and a 92% decrease, or about $2,045,000, in Other Financing Sources due to the recognition of Coronavirus Relief Fund monies from the Federal Government in 2020. In addition to this change, the Adopted 2021 Budget assumes an increase of about $601,000 or 4.7% in property tax revenue and $313,000 or 1.8% in enterprise or proprietary revenues. Generally, these increases reflect approved changes in both the property tax levy and public utility rates payable in 2021.
$-
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
Budget Actual Budget Actual Budget Budget
2018 2018 2019 2019 2020 2021
Figure No. 2: Revenues and Expenditures Summary, All
Budgeted Funds
Total Revenues Total Expenditures
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City of Fridley, Minnesota
Based on these changes, the Adopted 2021 Budget reflects a planned, negative variance of $5,519,870 across all budgeted funds. To support these costs, the City plans to make use of a variety of internal funding sources, including but not limited to:
• About $100,420 of fund balance from among the Special Revenue Funds;
• About $1,150,550 of fund balance from various Capital Project Funds;
• About $4,268,900 of fund balance from various Enterprise Funds; and
• No use of fund balance from the General Fund.
2018 2018 2019 2019 2020 2021
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes 11,534,100$ 11,562,019$ 12,220,643$ 12,159,829$ 12,908,532$ 13,509,500$
42 - Special Assessments 246,500 335,962 127,500 321,823 1,509,100 448,150
43 - Licenses and Permits 1,392,400 1,538,758 1,414,615 1,501,525 1,300,300 1,289,500
44 - Intergovernmental 3,042,000 3,318,041 3,808,853 4,378,808 4,443,970 4,518,070
45 - Charges for Services 2,638,600 2,904,271 3,011,175 3,351,001 3,152,300 3,067,420
46 - Fines and Forfeitures 180,000 176,546 167,500 152,819 167,500 161,400
47 - Miscellaneous 645,700 1,252,331 466,100 1,254,142 428,885 431,490
48 - Proprietary Revenue 17,154,430 17,466,836 17,831,985 17,560,021 17,535,980 17,849,000
49 - Other Financing Sources 861,500 1,389,539 547,700 505,196 2,643,700 598,700
Total Revenues 37,695,230$ 39,944,303$ 39,596,071$ 41,185,163$ 44,090,267$ 41,873,230$
Expenditures
50 - Cost of Goods Sold 4,333,100$ 4,458,598$ 4,609,168$ 4,539,027$ 4,341,700$ 4,457,450$
61 - Personnel Services 15,824,110 15,399,091 16,482,271 15,820,355 17,113,200 17,708,890
62 - Supplies 1,606,560 1,382,569 1,610,055 1,873,062 1,511,130 1,293,600
63 - Other Services & Charges 11,712,304 11,265,399 13,191,964 12,248,543 13,369,350 13,710,490
70 - Capital Outlay 33,960,600 31,659,779 10,848,000 2,721,652 10,341,555 8,487,000
80 - Debt Service 1,097,200 160,830 1,067,400 134,343 1,287,830 1,296,070
99 - Other Financing Uses 726,900 730,900 486,700 2,819,740 436,700 439,600
Total Expenditures 69,260,774$ 65,057,166$ 48,295,558$ 40,156,722$ 48,401,465$ 47,393,100$
Net Fund Balance Supported (31,565,544)$ (25,112,864)$ (8,699,487)$ 1,028,441$ (4,311,198)$ (5,519,870)$
Number of Elected Officials 5.0 5.0 5.0 5.0 5.0 5.0
Full-time Equivalents (FTEs)146.5 147.9 151.3 153.0 156.3 156.2
Summary (Enterprise and Governmental Funds)
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City of Fridley, Minnesota
Generally, these uses of fund balance support capital projects supported by the capital project and enterprise funds as outlined in the Adopted 2021–2025 Capital Investment Program (CIP). The City typically plans for these capital projects over a series of years, often accruing fund balances specifically to support their extraordinary costs. The City may also support these projects through the use of debt or interfund loans. Simply put, the City planned to use its “savings” for these needs. The table on the previous page outlines the various funding sources and expenditure areas for all budgeted funds between 2018 and the current budget year.
Governmental Funds and Enterprise Funds. The City maintain two primary sets of funds: 1) governmental funds; and 2) proprietary
or enterprise funds. Governmental funds account for typical government programs and tax–supported operations. For the Adopted 2021 Budget, governmental funds comprise approximately 57.1% and 53.1% of all budgeted revenues and expenditures, respectively. In total, the Adopted 2021 Budget authorizes governmental fund revenues totaling about $23,929,500 and expenditures totaling about $25,180,500, or a decrease of 9.5% and 5.9%, respectively, compared to 2020. These changes may be attributed to a decrease in planned capital project fund expenditures in 2021. The table on the next page outlines government fund activities between 2018 and the current year. In total, the Adopted 2021 Budget anticipates about a $1,251,000 use of fund balance in governmental funds. Generally, the use of fund balance may be attributed to uses of fund balance in the Streets Capital Project Fund and Parks Capital Project Fund of $622,700 and $407,000, respectively. These uses of fund balance are the result of long–planned capital projects and consistent with previous City practices regarding the financing of capital projects. It is important to note that governmental funds include the General, Special Revenue and Capital Projects Funds. 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.” At present, the City maintains four such funds to support three public utilities and the municipal liquor enterprise. The table on the next page summarizes these funds between 2018 and the current year.
For the Adopted 2021 Budget, Enterprise funds comprise approximately 42.9% and 46.9% of all budgeted revenues and expenses,
respectively. In total, the Adopted 2021 Budget authorizes enterprise fund expenses totaling about $22,212,600 and revenues totaling
about $17,943,700, or an increase of 2.7% and 1.8%, respectively, compared to 2020. The changes in expenses are the result of an
increase in the cost of planned capital projects in 2021. The increase in revenue may be attributed to the recommended changes in
public utility rates coupled with an anticipated decrease due to the continuation of the “late fees” waivers, which provides financial
relief for public utility customers during the COVID–19 pandemic.
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City of Fridley, Minnesota
2018 2018 2019 2019 2020 2021
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes 11,534,100$ 11,562,019$ 12,220,643$ 12,159,829$ 12,908,532$ 13,509,500$
42 - Special Assessments 246,500 335,023 127,500 321,094 1,509,100 447,650
43 - Licenses and Permits 1,392,400 1,538,758 1,414,615 1,501,525 1,300,300 1,289,500
44 - Intergovernmental 2,769,000 3,045,084 3,758,853 4,118,184 4,393,970 4,518,070
45 - Charges for Services 2,638,600 2,902,266 3,011,175 3,349,601 3,152,300 3,067,420
46 - Fines and Forfeitures 180,000 176,546 167,500 152,784 167,500 161,400
47 - Miscellaneous 609,700 870,566 422,100 996,494 384,885 337,290
48 - Proprietary Revenue - - - - - -
49 - Other Financing Sources 861,500 1,396,585 547,700 501,424 2,643,700 598,700
Total Revenues 20,231,800$ 21,826,846$ 21,670,086$ 23,100,935$ 26,460,287$ 23,929,530$
Expenditures
50 - Cost of Goods Sold -$ -$ -$ -$ -$ -$
61 - Personnel Services 13,644,000 13,353,029 14,174,571 13,653,944 14,696,400 15,230,290
62 - Supplies 1,165,660 986,855 1,317,350 1,549,908 1,185,560 986,020
63 - Other Services & Charges 3,683,000 3,323,778 4,801,555 3,976,755 4,631,550 4,934,080
70 - Capital Outlay 31,865,600 31,659,779 3,492,000 2,721,652 6,168,500 3,929,000
80 - Debt Service - - - - - -
99 - Other Financing Uses 388,400 392,400 148,200 2,481,240 98,200 101,100
Total Expenditures 50,746,660$ 49,715,840$ 23,933,676$ 24,383,499$ 26,780,210$ 25,180,490$
Net Fund Balance Supported (30,514,860)$ (27,888,994)$ (2,263,590)$ (1,282,564)$ (319,923)$ (1,250,960)$
Number of Elected Officials 5.0 5.0 5.0 5.0 5.0 5.0
Full-time Equivalents (FTEs)118.0 119.4 122.8 124.5 125.7 127.1
Governmental Funds
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City of Fridley, Minnesota
2018 2018 2019 2019 2020 2021
Revenues Budget Actual Budget Actual Budget Budget
42 - Special Assessments -$ 939$ -$ 728$ -$ 500$
44 - Intergovernmental 273,000 272,957 50,000 260,624 50,000 -
45 - Charges for Services - 2,005 - 1,400 - -
46 - Fines and Forfeitures - - - 35 - -
47 - Miscellaneous 36,000 381,765 44,000 257,648 44,000 94,200
48 - Proprietary Revenue 17,154,430 17,466,836 17,831,985 17,560,021 17,535,980 17,849,000
49 - Other Financing Sources - (7,046) - 3,772 - -
Total Revenues 17,463,430$ 18,117,456$ 17,925,985$ 18,084,228$ 17,629,980$ 17,943,700$
Expenditures
50 - Cost of Goods Sold 4,333,100$ 4,458,598$ 4,609,168$ 4,539,027$ 4,341,700$ 4,457,450$
61 - Personnel Services 2,180,110 2,046,062 2,307,700 2,166,411 2,416,800 2,478,600
62 - Supplies 440,900 395,714 292,705 323,154 325,570 307,580
63 - Other Services & Charges 8,029,304 7,941,621 8,390,409 8,271,788 8,737,800 8,776,410
70 - Capital Outlay 2,095,000 - 7,356,000 - 4,173,055 4,558,000
80 - Debt Service 1,097,200 160,830 1,067,400 134,343 1,287,830 1,296,070
99 - Other Financing Uses 338,500 338,500 338,500 338,500 338,500 338,500
Total Expenditures 18,514,114$ 15,341,326$ 24,361,882$ 15,773,223$ 21,621,255$ 22,212,610$
Net Fund Balance Supported (1,050,684)$ 2,776,131$ (6,435,897)$ 2,311,005$ (3,991,275)$ (4,268,910)$
Full-time Equivalents (FTEs)28.5 28.5 28.5 28.5 30.6 29.1
Enterprise Funds
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City of Fridley, Minnesota
ORGANIZATION AND BUDGET OVERVIEW
This section of the Adopted 2021 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; and
• Budget assumptions and considerations;
• Property tax levy analysis; and
• Debt service.
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City of Fridley, Minnesota
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 and 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 grow 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. 3: Fridley Map
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City of Fridley, Minnesota
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 2020 estimates prepared by the Metropolitan Council, the City remains home to about 27,449 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. 4: Historic and Projected Population
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City of Fridley, Minnesota
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, 2018 (the latest year of Census data readily available), about 50% of the population remains below the age 35, while about 20% is above the age 60. Between 2017 and 2018, the Median Age for the City decreased from 36.9 years to 35.2 years, respectively. As such, the average age of the population remains below the average for the State. Figure No. 5 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 71% in 2018. 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 18% in 2018. The City anticipates these trends to continue for the foreseeable future. Figure No. 6 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 $59,770 in 2018, which remains below the median household income for both the County and State. The community also maintains a poverty rate of approximately 10%, which compared negatively to the County (~6%), but positively with the national trend (~14%).
Figure No. 5: Total Population by Age Group
Age Range 2010 2018
Under 5 years 5.8% 7.0%
5 to 9 years 6.3% 7.1%
10 to 14 years 7.2% 6.6%
15 to 19 years 7.4% 4.9%
20 to 24 years 7.1% 6.9%
25 to 29 years 6.1% 9.0%
30 to 34 years 4.9% 8.1%
35 to 39 years 8.2% 7.1%
40 to 44 years 7.5% 4.6%
45 to 49 years 7.9% 5.5%
50 to 54 years 6.8% 6.4%
55 to 59 years 5.5% 7.0%
60 to 64 years 5.3% 5.1%
65 to 69 years 4.7% 4.3%
70 to 74 years 3.4% 3.9%
75 to 79 years 2.4% 3.0%
80 to 84 years 2.2% 2.0%
85 years and over 1.2% 1.5%
Total Population 27,208 28,824
Figure No. 6: Total Population by Race
Race 2000 2010 2018
White 88.7% 81.9% 71.2%
Black or African American 3.4% 12.4% 18.1%
American Indian or Alaska Native 0,8% 2.4% 2.8%
Asian 3.0% 5.4% 6.9%
Some Other Race 1.2% 0.0% 0.1%
Two or More Races 2.9% 3.0% 4.9%
Total Population 27,449 27,208 28,824
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City of Fridley, Minnesota
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 those mentioned above for population. Figure No. 7 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. They are compiled as a separate Performance Measures Report adopted annually by the City Council. For more
information on these performance measures, please visit the City’s website.
0
5,000
10,000
15,000
20,000
25,000
30,000
2010 2020 2030 2040
Figure No. 7: Households and Employment, Projections
Households Employment
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City of Fridley, Minnesota
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 consists of 15 members and meets
at least once per 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. 8 summarizes the elected officials of the City and their respective offices and terms.
Figure No. 8: 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 December 31, 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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City of Fridley, Minnesota
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, also to a four–year term. The City Charter also controls for vacancies in the City Council and similar 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 Housing and Redevelopment Authority (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 keep 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 December 31, 2020, the City Council maintains the Advisory Commissions as outlined in Figure No. 9, which may be found on the next page. Each of the commissions meet on a regular basis and their members serve without compensation, except for the reimbursement of eligible expenses.
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City of Fridley, Minnesota
Figure No. 9: Advisory Commissions
Commission Description
Planning Commission Seven Members Three–Year Term
The Planning Commission is responsible for 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 (EQEC) Seven Members Three–Year Term
The 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. It also administers any Tax Increment Financing (TIF) Districts established in the City.
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City of Fridley, Minnesota
Due to its activities and significant financial resources, the City recognizes the HRA as a component unit for accounting and budget purposes. As such, the HRA Board of Commissioners adopts a separate 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.
The remainder of this page intentionally left blank.
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City of Fridley, Minnesota
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. 10.
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. 10: Organizational Structure
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City of Fridley, Minnesota
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 [City] 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;
• Community Investment Fund 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. In general, these policies and procedures are adopted as a single Financial Management Policy Manual (Manual). Since the Manual is
nearly 100 pages longs, it is 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. 9 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 of Fridley, Minnesota
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.
Additionally, Figure No. 12 outlines the primary fund structure for the various departments and divisions as authorized by the City
Council as of September 26, 2019.
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. 11: Budgeted Fund Structure
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City of Fridley, Minnesota
Figure No. 12: Fund Structure by Department and Division
Department/Division Primary Fund Department/Division Primary Fund
Legislative Public Works
City Council General Facilities Management General
General Management Engineering General
City Management General Street Lighting General
Legal General Park Maintenance General
Non–Departmental General Street Maintenance General
Emergency Reserves General Fleet Services General
Finance Building Capital Projects Building Capital
Accounting General Street Capital Projects Street Capital
Assessing General Parks Capital Projects Parks Capital
Information Technology (IT) General Equipment Capital Projects Equipment Capital
IT Capital Projects IT Capital Projects Water Utility Operations Water Utility
Elections General Sanitary Sewer Utility Operations Sanitary Sewer Utility
City Clerk General Storm Water Utility Operations Storm Water Utility
Water Utility Administration Water Utility Community Services and Employee Resources
Sanitary Sewer Utility Administration Sanitary Sewer Utility Parks and Recreation General
Storm Water Utility Administration Storm Water Utility Employee Resources General
Municipal Liquor, Store No. 1 Municipal Liquor Marking and Communications General
Municipal Liquor, Store No. 2 Municipal Liquor Cable Television Cable Television
Public Safety Springbrook Nature Center (SNC) SNC
Police General Community Development
Emergency Management General Building Inspections General
Fire General Planning General
Police Activity Police Activity Rental Inspections General
Police Forfeiture Forfeiture Solid Waste Abatement Solid Waste Abatement
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City of Fridley, Minnesota
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, other financing sources) and decreases (i.e., expenditures, 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.
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City of Fridley, Minnesota
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 (cancelled due to the COVID-19 pandemic)
•2021 Outlook and Objectives Workshop with the City Council
May
•Review the 2019 Audit and Comprehensive Annual Financial Report with the City Council
•Prepare Proposed 2021 Budget estimates and targets, and release Proposed 2021 CIP request forms
June
•Proposed 2021 CIP Workshop with the City Council
•Proposed 2021 Utility Rates and Fees reviewed by the City Council
July
•Release 2021 Budget Instructions and Request Forms to Departments
•Internal meetings with individual department to review and refine budget requests
Aug.•Internal meetings with the City Manager to further review budget requests
Sept.
•Proposed 2021 General Fund Budget and Property Tax Levy Workshop with the City Council
•Proposed 2021 Property Tax Levy adopted by the City Council
Oct.
•Internal meetings with the City Manager to further review budget requests
•Proposed 2021 Budget Workshop with City Council
Nov.•Proposed 2021 Utility Rates and Fees reviewed and adopted by the City Council
Dec.
•Truth-in-Taxation and Proposed 2021 Budget Public Hearing conducted by the City Council
•Proposed 2021 Budget, Proposed 2021-2025 CIP and Revised 2020 Budget adopted by the City Council
Figure No. 13: 2021 Budget Development Process
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City of Fridley, Minnesota
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 general rule, the City normally 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. 14 outlines a few of the assumptions used to form the annual budget.
Figure No. 14: Major Budget Assumptions, Expenditures (Selected)
Category Adjustment Comments
Health, Dental and Similar Insurance Products 2.5% Per actual renewal quotes and City Manager direction.
Investment Return 1.2% Based on market conditions and past performance.
Materials and Supplies -1.0% Per the City Manager direction.
Salaries and Wages 3.0% For all City staff; per collective bargaining agreements.
Utility Services 5.0% For all utility services.
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, Focus of Fridley Strategic Plan, Active Transportation Plan,
Americans with Disabilities Act (ADA) Transition Plan, Pavement Management Plan, 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 (see Appendix A for more
information). Figure No. 15, on the next page, outlines the various revenue assumptions for the Adopted 2021 Budget. Generally, these assumptions reflect the revenue losses experienced during the so–called “Great Recession” adjusted for cotemporary factors, such as changes in City operations due to COVID–19 pandemic response.
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City of Fridley, Minnesota
Figure No. 15: Major Budget Assumptions, Revenues (Selected)
Category Adjustment Comments
Property Taxes (included debt service) 4.8% Includes both current and delinquent property tax revenue.
Special Assessments 58.1% Includes charges related to nuisance abatements.
Licenses and Permits -0.2% Includes businesses and rental licensing.
Intergovernmental 2.4% Includes State aids and Federal grants.
Charges for Service -1.2% Includes building permits and recreation program fees.
Fine and Forfeitures -3.7% Includes legal fines and restitution payments.
Miscellaneous -5.1% Includes interest earnings and gambling taxes.
Other Revenues and Financing Sources -91.6% Includes transfers from other funds.
The Adopted 2021 Budget assumes a mild economic recession or the lingering effects of one precipitated by the effects of the COVID–
19 pandemic. Additionally, the City assumes that such a recession will end in 2021 with a recovery and perhaps expansion beginning
in 2022. It is important to note that generally the outbreak of COVID–19 has not yet effected redevelopment activities within the City.
In fact, both the number of building permits and their associated values slightly exceeds that from the same time last year. As such,
the Adopted 2021 Budget maintains building permits and similar funding sources at the same level adopted in the 2020 Budget. Based
on these and other assumptions, and despite the economic effects of COVID–19, the Adopted 2021 Budget remains structurally balanced.
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.
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City of Fridley, Minnesota
Process. Generally, the process for determining the property 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 property 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 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. 16, on the next page, describes the Net Tax Capacity for Fridley. Unlike other municipalities, the property tax base for the City is disproportionately commercial/industrial. In Minnesota, the average municipality would be between 30% and 35% commercial/industrial, making the City somewhat more sensitive to shifts in the economy.
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City of Fridley, Minnesota
The City continues to experience 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. Due to the pending implementation of a new property tax administration system and associated delays in reporting certain property tax data, the County could not provide updated figures for the Adopted 2021 Budget. Although the property tax rate continued to decrease, the City increased the property tax levy from $14,807,913 in 2018 to $16,109,557 in 2020, an increase of about $1,301,644 or 8.8%. Since the expansion of the property tax base outpaced the increase in the property tax levy, many businesses and residents may be able to pay about the same amount in property tax, assuming no change in the valuation of their property, over the same time period. The expansion in property tax base allows the City to raise additional property tax revenue to support new activities, while increasing its capacity to respond to cost pressures and shifts in the economy. For the Adopted 2021 Budget, the City Council certified a property tax levy of $16,890,084, an increase of about $780,528 or 4.85% compared to 2020. Even with this increase in the property tax levy, the City estimates the property tax rate to decrease by about 1.8% for property taxes payable in 2021, continuing the trend from previous years.
36%
46%
2%
15%
1%
Figure No. 16: Net Tax Capacity by Classification
Residential Homestead
Commercial/Industrial
Railroad Operations
Residential, Non-Homestead
Personal Property
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City of Fridley, Minnesota
Based on this change, the estimated property taxes for a residential homestead with a median assessed value of $234,000 for 2021 (compared to approximately $217,200 for 2020) will increase by approximately $67, or 7.1%, from about $934 for 2020 to approximately $1,001 for 2021. These projections are based on property tax estimates and may be subject to change upon the release of audited property tax information by the County. Due to the COVID–19 pandemic, the Adopted 2021 Budget assumes a 2.2% decrease in the property tax collection rate, primarily caused by the general economic downturn, resulting in revenue loss of approximately $288,624. However, the City also anticipates that receipts for delinquent or past due property tax receipts will increase to about $100,100. As such, the Adopted 2021 Budget assumes property tax revenue loss of approximately $188,524 or 1.43%, compared to the amounts outlined in Figure No. 17.
Figure No. 17, Property Tax Levy History and Detail
Property Tax Levy 2018 2019 2020 2021P Change (%) Change ($)
General Fund $11,064,632 $11,783,833 $12,458,025 $13,220,201 6.12% $762,176
IT Capital Projects Fund 52,500 55,913 58,708 63,405 8.00% 4,697
SNC Fund 368,260 392,197 411,807 427,249 3.75% 15,443
Debt Service Funds 3,322,521 3,262,476 3,181,017 3,179,229 -0.06% (1,788)
Total $ 14,807,913 $ 15,494,419 $ 16,109,557 $ 16,890,084 4.85% $780,528
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City of Fridley, Minnesota
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 $67,860,000 in outstanding debt. In total, the City will levy $3,179,229 in property taxes to service
outstanding debt in 2021; the City does not plan to issue any debt as part of the Adopted 2021 Budget. Figure No. 18 outlines the
debt service profile for the City.
Figure No. 18: Outstanding Debt Service, December 31, 2020
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 $9,510,000 2035
2020A* General Obligation, Tax Increment $4,540,000 2035
Total $67,860,000
*Delivered on January 2, 2020 Using this debt service and market value for property taxes payable in 2020 of $3,049,176,337, the City currently maintains a total debt–to–market value ratio of approximately 2.2%. When excluding debt supported by utility revenues, the total debt–to–market value ratio decreases to 1.6%. Assuming an estimated population of 29,374 in 2019 (per the Minnesota State Demographic Center), the per capita debt for the former is approximately $2,310 and about $1,620 for the latter; both amounts, and ratios are sustainable for the community. As of December 31, 2020, 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
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City of Fridley, Minnesota
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. 19 addresses this limit.
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Figure No. 19: Statutory Debt Limit, as of December 31, 2020
Criteria Action Value
Estimated Market Value n/a $3,049,176,337
Estimated Debt Limit (per Minnesota Statute § 475.53) Multiply 3.0%
Statutory Debt Limit Subtotal $91,475,290
General Obligation Debt, Paid Solely from Property Taxes Subtract $47,625,000
Unused Statutory Debt Limit Total $43,850,290
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City of Fridley, Minnesota
GENERAL FUND
This section of the Adopted 2021 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.
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City of Fridley, Minnesota
General Fund Summary
The Adopted 2021 Budget for the General Fund authorized up to $18,564,290 of expenditures, an increase of about $601,380 or 3.4%,
compared to the Amended 2020 Budget. As outlined below, the Adopted 2021 Budget supports these expenditures with $18,564,290
of revenues, or a decrease of about $1,443,600 or 7.2% compared to the Amended 2020 Budget. As such, the General Fund remains
structurally balanced as its ongoing expenditures are supported by ongoing revenues. Based on the adopted budget authority for
2021, the General Fund accounts for 45% and 40% of all budgeted revenues and expenditures, respectively.
2018 2018 2019 2019 2020 2021
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes 11,115,900$ 11,143,520$ 11,772,233$ 11,716,337$ 12,439,125$ 13,031,700$
42 - Special Assessments 16,500 24,066 17,500 16,357 19,100 30,200
43 - Licenses and Permits 1,102,400 1,263,132 1,121,315 1,237,731 1,036,300 1,034,100
44 - Intergovernmental 1,975,700 2,002,345 1,983,453 2,154,039 1,762,200 1,805,100
45 - Charges for Services 2,022,100 2,158,703 2,075,075 2,144,165 2,149,300 2,122,800
46 - Fines and Forfeitures 180,000 176,546 167,500 152,784 167,500 161,400
47 - Miscellaneous 185,700 287,306 239,100 373,156 202,685 192,290
49 - Other Financing Sources 287,500 287,500 186,700 186,700 2,231,700 186,700
Total Revenues 16,885,800$ 17,343,118$ 17,562,876$ 17,981,270$ 20,007,910$ 18,564,290$
Expenditures
61 - Personnel Services 12,841,100$ 12,516,328$ 13,363,171$ 12,853,371$ 13,840,400$ 14,104,700$
62 - Supplies 796,660 762,289 894,950 887,405 862,650 857,490
63 - Other Services & Charges 2,765,500 2,433,965 3,279,755 2,768,940 3,259,860 3,602,100
70 - Capital Outlay 80,600 - 25,000 25,659 - -
80 - Debt Service - - - - - -
99 - Other Financing Uses 44,000 44,000 - - - -
Total Expenditures 16,527,860$ 15,756,582$ 17,562,876$ 16,535,376$ 17,962,910$ 18,564,290$
Net Property Tax Supported 357,940$ 1,586,537$ -$ 1,445,893$ 2,045,000$ -$
Fund Balance 9,593,088$ 11,144,114$ 11,144,114$ 10,262,461$ 12,307,461$ 12,307,461$
Number of Elected Officials 5.0 5.0 5.0 5.0 5.0 5.0
Full-time Equivalents (FTEs)109.8 111.2 114.6 116.3 117.5 118.8
General Fund Summary
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City of Fridley, Minnesota
General Fund Revenue. 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 2021, it will represent about 70% of all revenue received by the fund. In total, the property taxes for the General Fund totaled $13,301,700 in 2021, an increase of about $592,575 or 4.8% compared to 2020. As outlined in the discussion on property taxes, the Adopted 2021 Budget anticipates a 2.2% reduction in the property tax collection rate, due to effects of the COVID–19 Pandemic; the fund maintains a fund balance to absorb the loss revenue, if needed.
The Adopted 2021 Budget also assumes other changes to several revenue sources, including a $42,900 increase in intergovernmental aid, in part due to a Federal grant supporting impaired driving (i.e., driving while intoxicated) enforcement efforts throughout the City.
Additionally, as part of a strategy of reallocating LGA to reduce the exposure of the operating budget to traditionally instable revenue
sources, the Adopted 2021 Budget reallocates $50,000 of LGA to the Capital Project Funds, reducing the amount to $744,700 in 2021. More importantly, the Adopted 2021 Budget included a 92% decrease, or about $2,045,000, in Other Financing Sources due to the recognition of Coronavirus Relief Fund monies from the Federal Government in 2020. For 2021, General Fund revenues otherwise totaled $18,564,290, an increase of approximately $601,380 or 3.4% compared to the original 2020 Budget.
$-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
Budget Actual Budget Actual Budget Budget
2018 2018 2019 2019 2020 2021
Figure No. 20: General Fund Revenues, by Revenue Type
41 - Taxes 42 - Special Assessments 43 - Licenses and Permits44 - Intergovernmental 45 - Charges for Services 46 - Fines and Forfeitures47 - Miscellaneous 49 - Other Financing Sources
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City of Fridley, Minnesota
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 2021, followed by Public Works Department at about 22% and the Finance Department at about 9% with all other departments accounting for about 21% of the expenditures for the General Fund. Figure No. 21 below outlines this breakdown in greater detail. Also, like previous years, Personnel Services accounts for about 76.0% of all General Fund expenditures and Other Services and Charges
comprises about 19.4%, with the remaining balance supporting Supplies. As part of the Adopted 2021 Budget, Personnel Services,
which includes salaries and benefits, increased approximately $264,300, or 1.9%, due primarily to 2.5% and 3.0% increases in the health
insurance premiums and the compensation plan, respectively. The Adopted 2021 Budget also includes an increase of about $342,240,
or 10.5%, which may be attributed generally to the shift in street maintenance activities (e.g., street sealing) from the Streets Capital Project Fund to the General Fund. The shift in costs provides financial stability for the Streets Capital Project Fund and relocates a traditionally operating activity to the General Fund, a more appropriate funding source for the expenditure. For 2021, General Fund expenditures totaled $18,564,290, an increase of approximately $601,380 or 3.35% compared to the 2020 Budget.
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
Budget Activity Budget Activity Budget Budget
2018 2018 2019 2019 2020 2021
Figure No. 21: General Fund Expenditures, by Department
21 - Public Safety 31 - Public Works 13 - Finance51 - Community Development 41 - CSER 12 - General Mgmt.11 - Legislative 14 - Non-departmental
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City of Fridley, Minnesota
Department: Legislative
Division: City Council (111) Mayor: Scott Lund
Areas of Responsibility. The City Council sets policy for the City within guidelines of the City Charter and provides administrative
directives through the City Manager. The City Council has two regular meetings scheduled each month for purposes of setting policy and other official business. Four commissions provide advice to the City Council: Charter, Planning, Parks and Recreation, and Environmental Quality and Energy Commissions. The Charter Commission is a semi–autonomous body charged with reviewing the City Charter; members are appointed by the Chief District Judge.
2018 2018 2019 2019 2020 2021
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
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 101,700$ 90,375$ 95,201$ 93,126$ 105,400$ 95,500$
62 - Supplies 2,500 579 2,600 1,116 2,600 2,280
63 - Other Services & Charges 38,100 36,277 38,900 36,309 51,990 71,890
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 142,300$ 127,231$ 136,701$ 130,551$ 159,990$ 169,670$
Net Property Tax Supported (142,300)$ (127,231)$ (136,701)$ (130,551)$ (159,990)$ (169,670)$
Number of Elected Officials 5.0 5.0 5.0 5.0 5.0 5.0
FTEs 0.0 0.0 0.0 0.0 0.0 0.0
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City of Fridley, Minnesota
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.
2020 Update. The General Management Department made significant progress on several of the goals and objectives outlined in the
2020 Budget.
• The City Management Division, staff:
o Participated in the selection process for an agenda management software solution, as recommended by the Process management Team (PMT). The new system has a targeted implementation date of January 1, 2021.
o Adjusted City Council and advisory commission meetings to comply with COVID–19 pandemic restrictions. As a result,
several meetings were held via telephone and/or video technology (i.e., Zoom). The Council Chambers were also
modified to accommodate social distancing requirements.
o Played a significant role in supporting the elections schedule for 2020, particularly as it related to modifications to COVID–19 response;
• The Legal Division conducted interviews and selected a new firm, Kennedy and Graven, as City Attorney for the fiscal year beginning January 1, 2020.
• The pandemic also prevented several community events from taking place, which are coordinated through the General Management Department, including the Town Hall Meeting and Commission Appreciation Dinner.
2021 Trends. For 2021, the department anticipates the following trends that may impact budget and operations.
• The City Management Division plans to initiate a City-wide survey in 2021. The survey would be statistically significant and similar to one conducted in 2013. The value of such a survey comes from its comprehensive nature as all City services would be the subject of the inquiry. Additionally, specific opinions about the Park System Master Plan development and implementation will also be addressed. The results will assist the City Council in making strategic planning and budgetary decisions.
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City of Fridley, Minnesota
Other Significant Issues and Priorities. Along with the trends, there are several other significant issues or priorities, including but
not limited to those mentioned below.
• Over the next few years, the City plans to begin a recodification, or total rewrite, of the City Code. The City Management Division will be heavily involved with this process, in concert with the City Clerk’s Office and all City departments. The anticipated changes will have an impact on City policies and operations for years to come.
2018 2018 2019 2019 2020 2021
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes 11,115,900$ 11,143,520$ 11,772,233$ 11,716,337$ 12,439,125$ 13,031,700$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental 945,800 945,882 941,953 941,935 794,700 744,700
45 - Charges for Services 1,037,400 1,033,400 1,041,675 1,037,519 1,132,800 1,156,700
46 - Fines and Forfeitures 180,000 163,434 166,800 149,624 166,800 160,700
47 - Miscellaneous 68,700 31,244 72,400 20,405 48,985 30,500
49 - Other Financing Sources 287,500 287,500 186,700 186,700 2,231,700 186,700
Total Revenues 13,635,300$ 13,604,980$ 14,181,761$ 14,052,520$ 16,814,110$ 15,311,000$
Expenditures
61 - Personnel Services 344,100$ 312,860$ 422,300$ 287,516$ 358,350$ 503,590$
62 - Supplies 3,300 62 3,300 5,302 3,370 5,320
63 - Other Services & Charges 580,700 477,207 676,600 465,458 548,440 410,550
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses 44,000 44,000 - - - -
Total Expenditures 972,100$ 834,129$ 1,102,200$ 758,276$ 910,160$ 919,460$
Net Property Tax Supported 12,663,200$ 12,770,851$ 13,079,561$ 13,294,245$ 15,903,950$ 14,391,540$
Full-time Equivalents (FTEs)2.0 2.0 2.0 2.0 2.0 2.0
General Management Summary
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City of Fridley, Minnesota
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.
2018 2018 2019 2019 2020 2021
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 300,100$ 312,860$ 316,100$ 287,516$ 323,350$ 332,400$
62 - Supplies 3,300 4,729 3,300 4,590 3,370 5,320
63 - Other Services & Charges 77,000 68,129 78,300 58,491 30,500 16,670
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 380,400$ 385,717$ 397,700$ 350,597$ 357,220$ 354,390$
Net Property Tax Supported (380,400)$ (385,717)$ (397,700)$ (350,597)$ (357,220)$ (354,390)$
Full-time Equivalents (FTEs)2.0 2.0 2.0 2.0 2.0 2.0
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City of Fridley, Minnesota
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.
2018 2018 2019 2019 2020 2021
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 180,000 163,434 166,800 149,624 166,800 160,700
47 - Miscellaneous - - - - - -
49 - Other Financing Sources - - - - - -
Total Revenues 180,000$ 163,434$ 166,800$ 149,624$ 166,800$ 160,700$
Expenditures
61 - Personnel Services -$ -$ -$ -$ -$ -$
62 - Supplies - - - - - -
63 - Other Services & Charges 405,600 359,776 405,600 355,163 405,600 398,250
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 405,600$ 359,776$ 405,600$ 355,163$ 405,600$ 398,250$
Net Property Tax Supported (225,600)$ (196,342)$ (238,800)$ (205,539)$ (238,800)$ (237,550)$
Full-time Equivalents (FTEs)0.0 0.0 0.0 0.0 0.0 0.0
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City of Fridley, Minnesota
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.
2018 2018 2019 2019 2020 2021
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes 11,115,900$ 11,143,520$ 11,772,233$ 11,716,337$ 12,439,125$ 13,031,700$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental 945,800 945,882 941,953 941,935 794,700 744,700
45 - Charges for Services 1,037,400 1,033,400 1,041,675 1,037,519 1,132,800 1,156,700
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous 68,700 31,244 72,400 20,405 48,985 30,500
49 - Other Financing Sources 287,500 287,500 186,700 186,700 2,231,700 186,700
Total Revenues 13,455,300$ 13,441,546$ 14,014,961$ 13,902,896$ 16,647,310$ 15,150,300$
Expenditures
61 - Personnel Services 44,000$ -$ 106,200$ -$ 35,000$ 171,190$
62 - Supplies - (4,667) - 711 - -
63 - Other Services & Charges 19,700 49,302 105,200 51,804 23,090 (92,730)
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 63,700$ 44,636$ 211,400$ 52,516$ 58,090$ 78,460$
Net Property Tax Supported 13,391,600$ 13,396,910$ 13,803,561$ 13,850,380$ 16,589,220$ 15,071,840$
Full-time Equivalents (FTEs)0.0 0.0 0.0 0.0 0.0 0.0
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City of Fridley, Minnesota
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.
2018 2018 2019 2019 2020 2021
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 78,400 - 87,500 - 89,250 88,360
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses 44,000 44,000 - - - -
Total Expenditures 122,400$ 44,000$ 87,500$ -$ 89,250$ 88,360$
Net Property Tax Supported (122,400)$ (44,000)$ (87,500)$ -$ (89,250)$ (88,360)$
Full-time Equivalents (FTEs)0.0 0.0 0.0 0.0 0.0 0.0
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City of Fridley, Minnesota
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, the department includes the following divisions:
• Accounting;
• Assessing;
• Information Technology;
• Elections; and
• City Clerk’s Office.
2020 Update. The Finance Department made significant progress on several of the goals and objectives outlined in the 2020 Budget.
• Accounting Division staff focused on a variety of priorities, including:
o Converted the Accounting Technician, Accounts Payable from a full–time to part–time position;
o Finalized the new paperless accounts payable system;
o Coordinated the financial response of the City to the COVID–19 pandemic; and
o Drafted a new Financial Management Policy Manual for City Council adoption.
• Assessing Division staff focused on a variety of priorities, including:
o Conducted the 2020 Local Board of Appeal and Equalization Meeting (LBAE); and
o Continued to work through challenges with the new Computer Assisted Mass Appraisal (CAMA) system procured by the County.
• City Clerk’s Office staff focused on a variety of priorities, including:
o Completed three elections;
o Finalized a revised Data Practices Policy pending City Council approval;
o Continued to assist departments with ordinance changes; and
o Finalized the agenda management project.
• Information Technology (IT) staff focused on a variety of priorities, including:
o Updated the three–year IT Plan;
o Continued Geographic Information Systems (GIS) users group meetings;
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City of Fridley, Minnesota
o Modified the division work plan to accommodate COVID–19 related needs.
• The department also managed the Process Management Team (PMT), with the goal of improving service delivery and administrative processes throughout the organization. The PMT completed process improvement projects for two City services: mail processing; and agenda management. Additionally, the PMT also led the implementation of a new performance measurement program and with City Council support enrolled the City in the Minnesota Local Performance Measurement Program as offered by the Office of the State Auditor.
• In 2020, the department also developed and adopted a new 2020–2022 Strategic Plan. Generally, the plan provided for
department congruence with the Focus on Fridley Strategic Plan and identified a series of operational changes and projects for
the department. It also created a Statement of Values to provide the department with greater cohesion.
2021 Trends. For 2021, the 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. Additionally, the City will continue the internal effort to acclimate to the new Paperless Accounts Payable system.
• Assessing Division staff will complete the annual quintile consistent with applicable standards and continue training with the new CAMA system as procured by the County. The “roll–out” of this system will have significant impact on division operations. Additionally, the Assessing Division will continue to refine and improve the special assessment process.
• The IT Division will migrate the City to an Office 365 environment. As part of the 2021–2023 IT Plan, the City adopted a “Paperless by 2025” initiative, which will have a major impact on IT operations and project development. Additionally, the IT Division will continue to implement the various recommendation included in the 2019 Geographic Information Systems Strategic Plan.
Other 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. Additionally, the Accounting Division will continue to succession plan for various positions while continuing to monitor the financial impact of the COVID–19 pandemic on the City. The division will also support the various recommendations of the PMT and support the performance measurement program.
• The Assessing Division will conduct the 2021 LBAE Meeting and handle any potential property tax petitions. Additionally, the division will review approximately 600 exempt parcels as required once every six years by the Minnesota Statute § 273.18.
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City of Fridley, Minnesota
• The IT Division will continue its effort to implement the 2021 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 2021 and moving into the future.
• The department will continue to integrate the City Clerk’s Office into regular activities and operations.
• The department will continue efforts to expand and support the Process Management Team and plans to complete four process improvement projects in 2021.
2018 2018 2019 2019 2020 2021
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits 97,800 113,226 102,900 109,235 104,400 103,400
44 - Intergovernmental - - - - - -
45 - Charges for Services 4,200 6,396 4,900 6,223 4,900 5,800
46 - Fines and Forfeitures - 10,300 - 2,650 - -
47 - Miscellaneous 117,000 205,776 135,500 319,603 126,500 139,590
49 - Other Financing Sources - - - - - -
Total Revenues 219,000$ 335,699$ 243,300$ 437,711$ 235,800$ 248,790$
Expenditures
61 - Personnel Services 1,262,900$ 1,182,481$ 1,258,500$ 1,240,143$ 1,361,100$ 1,324,500$
62 - Supplies 12,700 15,911 9,550 13,910 12,550 12,280
63 - Other Services & Charges 213,800 185,221 282,825 283,559 361,830 386,210
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 1,489,400$ 1,383,612$ 1,550,875$ 1,537,613$ 1,735,480$ 1,722,990$
Net Property Tax Supported (1,270,400)$ (1,047,914)$ (1,307,575)$ (1,099,901)$ (1,499,680)$ (1,474,200)$
Full-time Equivalents (FTEs)10.5 11.1 10.5 11.9 11.9 12.1
Finance Department Summary
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City of Fridley, Minnesota
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.
2018 2018 2019 2019 2020 2021
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental - - - - - -
45 - Charges for Services 4,200 5,954 4,700 6,166 4,700 5,600
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous 59,000 138,543 73,500 253,212 74,500 100,200
49 - Other Financing Sources - - - - - -
Total Revenues 63,200$ 144,498$ 78,200$ 259,378$ 79,200$ 105,800$
Expenditures
61 - Personnel Services 557,400$ 512,343$ 573,600$ 577,527$ 599,050$ 597,200$
62 - Supplies 7,700 4,178 3,300 2,147 3,400 2,470
63 - Other Services & Charges 81,600 81,317 83,100 65,563 90,500 90,370
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 646,700$ 597,839$ 660,000$ 645,237$ 692,950$ 690,040$
Net Property Tax Supported (583,500)$ (453,341)$ (581,800)$ (385,859)$ (613,750)$ (584,240)$
Full-time Equivalents (FTEs)5.5 5.5 5.5 5.9 5.9 5.6
Page 57
City of Fridley, Minnesota
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.
2018 2018 2019 2019 2020 2021
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 259,800$ 226,407$ 238,500$ 227,500$ 235,200$ 268,000$
62 - Supplies 1,500 1,214 1,700 1,359 2,500 2,490
63 - Other Services & Charges 14,600 3,042 14,550 13,357 15,180 13,190
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 275,900$ 230,663$ 254,750$ 242,216$ 252,880$ 283,680$
Net Property Tax Supported (275,900)$ (230,648)$ (254,750)$ (242,216)$ (252,880)$ (283,680)$
Full-time Equivalents (FTEs)2.0 2.0 2.0 2.0 2.0 2.5
Page 58
City of Fridley, Minnesota
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.
2018 2018 2019 2019 2020 2021
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 282,400$ 293,125$ 323,700$ 334,601$ 342,900$ 354,000$
62 - Supplies 1,500 8,647 2,550 8,339 4,150 5,150
63 - Other Services & Charges 102,000 88,466 170,475 196,952 238,500 265,430
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 385,900$ 390,238$ 496,725$ 539,892$ 585,550$ 624,580$
Net Property Tax Supported (385,900)$ (390,238)$ (496,725)$ (539,892)$ (585,550)$ (624,580)$
Full-time Equivalents (FTEs)2.0 2.6 2.0 3.0 3.0 3.0
Page 59
City of Fridley, Minnesota
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.
2018 2018 2019 2019 2020 2021
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 54,600$ 38,486$ -$ -$ 83,500$ -$
62 - Supplies 700 1,758 700 845 1,200 1,190
63 - Other Services & Charges 10,100 9,409 6,600 6,540 11,050 10,950
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 65,400$ 49,653$ 7,300$ 7,385$ 95,750$ 12,140$
Net Property Tax Supported (65,400)$ (49,613)$ (7,300)$ (7,385)$ (95,750)$ (12,140)$
Full-time Equivalents (FTEs)0.0 0.0 0.0 0.0 0.0 0.0
Page 60
City of Fridley, Minnesota
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 also serves as the staff liaison to the City Charter Commission.
2018 2018 2019 2019 2020 2021
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits 97,800 113,226 102,900 109,235 104,400 103,400
44 - Intergovernmental - - - - - -
45 - Charges for Services - 387 200 57 200 200
46 - Fines and Forfeitures - 10,300 - 2,650 - -
47 - Miscellaneous 58,000 67,233 62,000 66,391 52,000 39,390
49 - Other Financing Sources - - - - - -
Total Revenues 155,800$ 191,146$ 165,100$ 178,333$ 156,600$ 142,990$
Expenditures
61 - Personnel Services 108,700$ 112,120$ 122,700$ 100,515$ 100,450$ 105,300$
62 - Supplies 1,300 112 1,300 1,220 1,300 980
63 - Other Services & Charges 5,500 2,987 8,100 1,148 6,600 6,270
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 115,500$ 115,219$ 132,100$ 102,883$ 108,350$ 112,550$
Net Property Tax Supported 40,300$ 75,926$ 33,000$ 75,451$ 48,250$ 30,440$
Full-time Equivalents (FTEs)1.0 1.0 1.0 1.0 1.0 1.0
Page 61
City of Fridley, Minnesota
Department: Public Safety Summary
Director: Brian Weierke
Description. Established in 2018, the Public Safety Department supervises 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; and
• Fire.
2020 Update. The Public Safety Department made significant progress on several of the goals and objectives outlined in the 2020
Budget.
• The department continued to build upon the recent Public Safety Department consolidation through a series of teambuilding exercises held with management staff for both the Police and Fire Divisions.
• Police Division staff focused on a variety of priorities, including:
o Continued focus on so–called quality of life issues and associated crimes, including a focus on specific rental housing
issues in cooperation with the Community Development Department; and
o Responded to several COVID–19 pandemic related calls, including the enforcement of Statewide mandates and orders.
• Fire Division staff focused on a variety of priorities, including:
o Recruitment of additional Paid–on–Call (POC) Firefighters and working toward the goal of 40 POC staff;
o Continued to focus on fire inspections, specifically as it relates to rental housing; and
o Continued efforts to provide additional emergency management planning and preparation.
2021 Trends. For 2021, the Public Safety Department anticipates the following trends that may impact budget and operations.
• The Police Division plans to focus on encouraging stability in the Community Service Officer program as it provides a regular recruitment opportunity for persons interested in becoming law enforcement officers. Additionally, the division plans to expand its crime analysis effort. The division will also need to reevaluate its training schedules due to the COVID–19 pandemic.
• The Fire Division remains below its authorized staff level of 40 POC Firefighters 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. Much like the Police Division, the Fire Division will need to reevaluate its training schedules
due to the outbreak of COVID–19.
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City of Fridley, Minnesota
Other 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 continues to place emphasis on developing and maintain community trust in its activities, operations and programs. Additionally, the City plans to focus on mental health and general wellness of Police Division staff. 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, including a possible “live fire” exercise in 2021.
2018 2018 2019 2019 2020 2021
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits 31,000 33,359 31,500 25,170 31,500 31,500
44 - Intergovernmental 566,900 622,740 578,100 691,371 568,900 705,900
45 - Charges for Services 321,500 424,569 363,000 406,388 361,300 344,800
46 - Fines and Forfeitures - 2,813 700 230 700 700
47 - Miscellaneous - 32,744 16,100 26,828 16,100 14,100
49 - Other Financing Sources - - - - - -
Total Revenues 919,400$ 1,116,223$ 989,400$ 1,149,986$ 978,500$ 1,097,000$
Expenditures
61 - Personnel Services 7,085,000$ 6,970,978$ 7,285,870$ 7,089,009$ 7,501,100$ 7,812,700$
62 - Supplies 295,600 268,437 346,200 331,932 312,200 298,480
63 - Other Services & Charges 661,400 664,838 665,030 668,300 755,060 860,830
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 8,042,000$ 7,904,253$ 8,297,100$ 8,089,241$ 8,568,360$ 8,972,010$
Net Property Tax Supported (7,122,600)$ (6,788,030)$ (7,307,700)$ (6,939,255)$ (7,589,860)$ (7,875,010)$
Full-time Equivalents (FTEs)58.0 58.0 60.0 60.1 60.9 61.8
Public Safety Department Summary
Page 63
City of Fridley, Minnesota
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.
2018 2018 2019 2019 2020 2021
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental 403,500 459,258 415,300 509,257 410,000 547,000
45 - Charges for Services 313,000 416,617 351,500 403,393 352,500 337,900
46 - Fines and Forfeitures - 2,813 700 230 700 700
47 - Miscellaneous - 23,389 14,800 24,774 14,800 12,800
49 - Other Financing Sources - - - - - -
Total Revenues 716,500$ 902,076$ 782,300$ 937,654$ 778,000$ 898,400$
Expenditures
61 - Personnel Services 5,879,100$ 5,797,255$ 6,177,370$ 6,052,361$ 6,390,600$ 6,691,200$
62 - Supplies 210,600 201,302 243,900 255,025 223,400 216,870
63 - Other Services & Charges 353,400 345,702 375,130 337,500 437,560 506,110
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 6,443,100$ 6,344,260$ 6,796,400$ 6,644,886$ 7,051,560$ 7,414,180$
Net Property Tax Supported (5,726,600)$ (5,442,184)$ (6,014,100)$ (5,707,232)$ (6,273,560)$ (6,515,780)$
Full-time Equivalents (FTEs)51.0 51.0 54.0 54.1 54.9 55.8
Page 64
City of Fridley, Minnesota
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.
2018 2018 2019 2019 2020 2021
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 - - - 352 - -
49 - Other Financing Sources - - - - - -
Total Revenues -$ -$ -$ 352$ -$ -$
Expenditures
61 - Personnel Services -$ -$ -$ -$ -$ -$
62 - Supplies 6,000 2,188 6,200 1,891 6,300 5,240
63 - Other Services & Charges 12,000 8,969 12,500 13,454 11,800 11,080
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 18,000$ 11,157$ 18,700$ 15,345$ 18,100$ 16,320$
Net Property Tax Supported (18,000)$ (11,157)$ (18,700)$ (14,993)$ (18,100)$ (16,320)$
Full-time Equivalents (FTEs)0.0 0.0 0.0 0.0 0.0 0.0
Page 65
City of Fridley, Minnesota
Division: Fire (219)
Manager: Vacant
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.
2018 2018 2019 2019 2020 2021
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits 31,000 33,359 31,500 25,170 31,500 31,500
44 - Intergovernmental 163,400 163,482 162,800 182,113 158,900 158,900
45 - Charges for Services 8,500 7,952 11,500 2,995 8,800 6,900
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - 9,355 1,300 1,703 1,300 1,300
49 - Other Financing Sources - - - - - -
Total Revenues 202,900$ 214,147$ 207,100$ 211,981$ 200,500$ 198,600$
Expenditures
61 - Personnel Services 1,205,900$ 1,173,723$ 1,108,500$ 1,036,649$ 1,110,500$ 1,121,500$
62 - Supplies 79,000 64,946 96,100 75,016 82,500 76,370
63 - Other Services & Charges 296,000 310,167 277,400 317,346 305,700 343,640
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 1,580,900$ 1,548,837$ 1,482,000$ 1,429,011$ 1,498,700$ 1,541,510$
Net Property Tax Supported (1,378,000)$ (1,334,689)$ (1,274,900)$ (1,217,030)$ (1,298,200)$ (1,342,910)$
Full-time Equivalents (FTEs)7.0 7.0 6.0 6.0 6.0 6.0
Page 66
City of Fridley, Minnesota
Department: Public Works Summary
Director: James 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.
2020 Update. In 2020, the Public Works Department made significant progress on several of the goals and objective outlined in the
2020 Budget.
• The Facilities Management Division continues to coordinate minor improvement projects that help with the functionality of new facilities, particularly with regard to building security and Heating, Ventilation and Air Conditioning (HVAC) improvements. Staff also has performed work to reduce noise from the gun range for the Public Safety Department.
• While the Engineering Division had some delays on street projects, 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. Division staff also participated in the planning efforts for two Anoka County highway corridors, Trunk Highways No. 47 and No. 65, and helped with the development of the Parks System Master Plan.
• Street Lighting Division staff continue to coordinate minor maintenance of traffic signals with Anoka County and will be reviewing decorative lighting options with the City Council for various transportation corridors in the City.
• 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, to positive comments from the community.
• The Park Maintenance Division participated in the development of the Parks System Master Plan and led the planning and implementation of improvements to the image of the City along rights–of–way within the City. The division continues to experience challenges created by a lack of interest in seasonal positions.
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City of Fridley, Minnesota
• The Street Maintenance Division provided resurfacing to address minor pavement restoration need throughout the City. The division also assisted with maintenance for on priority trail segments.
• The Fleet Services Division implemented a new fleet tracking software. Additionally, the division evaluated and began implementing a new vehicle leasing program to support the considerable equipment and vehicle needs of the City.
2021 Trends. For 2021, the Public Works Department anticipates the following trends that may impact budget and operations.
• The Facilities Management Division will continue to refine its preventative maintenance plan, consolidating the facilities budgets for the Fridley Civic Campus and continuing to position itself to provide support for other City facilities (i.e., Springbrook Nature Center, liquor stores, fire stations). The division continues to require additional staff and vendor time in addition to various equipment and supplies to respond to the COVID–19 pandemic.
• 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. Beginning in 2021, Engineering Division staff will attempt to provide additional community engagement during project development. The division will also continue to seek funding for improvement in services relating to walks/trails, storm water, utilities, and non-City corridor improvements.
• The Street Lighting Division will analyze new decorative street and trail lighting along select transportation corridors. Construction of some of these elements may begin as soon as 2022, specifically along Mississippi Street and TH No. 47.
• The Forestry Division will continue to catch up on regular tree trimming as resources are applied to address EAB; additional outreach and events will augment the needs incorporated into the adopted budget.
• For the past three 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; these desires have been affirmed through the community engagement process for the Park System Master Plan.
• The Street Maintenance Division continues to work on its long–term efforts to address pavement locations that have prematurely deteriorated. With changes to revenue in the Street Capital Projects Fund, the division anticipates that in the long–term these
repairs will be addressed in conjunction with the ongoing pavement preservation program.
• The Fleet Services Division will focus on succession planning due to planned, upcoming retirements. Also, the shift of costs for
the Public Works facility to the Facilities Management Division will be included as part of the Adopted 2021 Budget.
Other Significant Issues and Priorities. Along with the trends, there are several other significant issues or priorities, including but
not limited to those mentioned below.
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City of Fridley, Minnesota
• The Facilities Management Division will continue to respond to concerns related to the outbreak of COVID–19. The division anticipates either additional staff time or contracted labor to continue the enhanced sanitation protocols for City facilities.
• To bring the summer workforce to its full complement, the Parks Maintenance Division may need to increase the wage for seasonal staff. Based on the direction outlined in the Park System Master Plan, the division anticipates a need for additional seasonal labor, further exacerbating this issue.
• The Street Maintenance Division will reinitiate the standard street and crack sealing program in 2021. In 2020, the program was temporarily delayed accommodating changes in the financing of the Streets Capital Projects Fund. These activities are now
supported by the General Fund.
2018 2018 2019 2019 2020 2021
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits 27,500 36,575 32,200 29,420 32,200 32,200
44 - Intergovernmental 463,000 421,912 456,400 505,805 387,600 348,500
45 - Charges for Services 365,100 391,523 364,900 376,397 366,200 372,000
46 - Fines and Forfeitures - - - 281 - -
47 - Miscellaneous - 14,334 3,700 4,282 3,700 3,700
49 - Other Financing Sources - - - - - -
Total Revenues 855,600$ 864,344$ 857,200$ 916,184$ 789,700$ 756,400$
Expenditures
61 - Personnel Services 2,225,900$ 2,242,977$ 2,395,000$ 2,309,744$ 2,422,050$ 2,493,000$
62 - Supplies 412,660 431,917 461,200 462,028 453,900 432,840
63 - Other Services & Charges 877,900 778,619 1,080,900 914,514 945,200 1,121,030
70 - Capital Outlay 80,600 - 25,000 25,659 - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 3,597,060$ 3,453,512$ 3,962,100$ 3,711,946$ 3,821,150$ 4,046,870$
Net Property Tax Supported (2,741,460)$ (2,589,169)$ (3,104,900)$ (2,795,762)$ (3,031,450)$ (3,290,470)$
Full-time Equivalents (FTEs)22.3 22.3 24.3 24.3 23.3 23.4
Public Works Department Summary
Page 69
City of Fridley, Minnesota
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.
2018 2018 2019 2019 2020 2021
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 138,200$ 143,437$ 233,300$ 198,663$ 219,000$ 268,500$
62 - Supplies 13,200 34,185 28,700 28,036 36,600 42,900
63 - Other Services & Charges 183,500 195,662 350,300 250,593 251,100 278,450
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 334,900$ 373,284$ 612,300$ 477,292$ 506,700$ 589,850$
Net Property Tax Supported (334,900)$ (373,284)$ (612,300)$ (477,292)$ (506,700)$ (589,850)$
Full-time Equivalents (FTEs)1.8 1.8 3.8 3.8 2.8 3.0
Page 70
City of Fridley, Minnesota
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.
2018 2018 2019 2019 2020 2021
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits 27,500 36,575 32,200 29,420 32,200 32,200
44 - Intergovernmental - - - - - -
45 - Charges for Services 365,100 390,613 364,300 373,976 365,600 371,400
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - - - - - -
49 - Other Financing Sources - - - - - -
Total Revenues 392,600$ 427,188$ 396,500$ 403,395$ 397,800$ 403,600$
Expenditures
61 - Personnel Services 221,700$ 199,740$ 234,800$ 252,944$ 237,000$ 257,100$
62 - Supplies 9,300 4,740 10,400 9,993 10,900 10,900
63 - Other Services & Charges 100,700 85,419 102,500 116,871 107,100 97,800
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 331,700$ 289,899$ 347,700$ 379,807$ 355,000$ 365,800$
Net Property Tax Supported 60,900$ 137,289$ 48,800$ 23,588$ 42,800$ 37,800$
Full-time Equivalents (FTEs)2.1 2.1 2.1 2.1 2.1 2.1
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City of Fridley, Minnesota
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, replacement, planting, trimming and inspection services. The Forestry Division also provides for the removal and replacement of private trees consistent with tree replacement programming.
2018 2018 2019 2019 2020 2021
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental - - 14,000 18,027 - -
45 - Charges for Services - - - - - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - - - - - -
49 - Other Financing Sources - - - - - -
Total Revenues -$ -$ 14,000$ 18,027$ -$ -$
Expenditures
61 - Personnel Services -$ -$ -$ -$ -$ -$
62 - Supplies 2,800 18,369 6,600 15,928 15,600 16,100
63 - Other Services & Charges 70,800 45,621 68,800 51,594 61,300 51,800
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 73,600$ 63,991$ 75,400$ 67,522$ 76,900$ 67,900$
Net Property Tax Supported (73,600)$ (63,991)$ (61,400)$ (49,494)$ (76,900)$ (67,900)$
Full-time Equivalents (FTEs)0.0 0.0 0.0 0.0 0.0 0.0
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City of Fridley, Minnesota
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.
2018 2018 2019 2019 2020 2021
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental - 150 - 7,871 - -
45 - Charges for Services - 685 500 2,421 500 500
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - - 500 - 500 500
49 - Other Financing Sources - - - - - -
Total Revenues -$ 835$ 1,000$ 10,292$ 1,000$ 1,000$
Expenditures
61 - Personnel Services 702,700$ 704,191$ 713,700$ 660,839$ 722,200$ 718,700$
62 - Supplies 120,800 72,066 120,100 94,774 117,700 104,600
63 - Other Services & Charges 125,500 101,504 140,900 138,104 122,700 132,080
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 949,000$ 877,762$ 974,700$ 893,718$ 962,600$ 955,380$
Net Property Tax Supported (949,000)$ (876,927)$ (973,700)$ (883,426)$ (961,600)$ (954,380)$
Full-time Equivalents (FTEs)5.8 5.8 5.8 5.8 5.8 5.8
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City of Fridley, Minnesota
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.
2018 2018 2019 2019 2020 2021
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 26,600$ 25,882$ 27,300$ 27,101$ 28,000$ 17,300$
62 - Supplies 6,000 1,561 6,500 276 6,600 6,500
63 - Other Services & Charges 232,500 190,622 220,000 198,087 224,000 205,000
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 265,100$ 218,065$ 253,800$ 225,464$ 258,600$ 228,800$
Net Property Tax Supported (265,100)$ (218,065)$ (253,800)$ (225,464)$ (258,600)$ (228,800)$
Full-time Equivalents (FTEs)0.3 0.3 0.3 0.3 0.3 0.2
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City of Fridley, Minnesota
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.
2018 2018 2019 2019 2020 2021
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental 463,000 421,762 442,400 479,907 387,600 348,500
45 - Charges for Services - 225 100 - 100 100
46 - Fines and Forfeitures - - - 281 - -
47 - Miscellaneous - - - - - -
49 - Other Financing Sources - - - - - -
Total Revenues 463,000$ 421,987$ 442,500$ 480,188$ 387,700$ 348,600$
Expenditures
61 - Personnel Services 780,500$ 803,144$ 809,000$ 800,074$ 817,800$ 860,000$
62 - Supplies 219,000 264,124 260,000 285,281 233,100 229,940
63 - Other Services & Charges 73,500 69,492 77,600 80,467 90,500 333,550
70 - Capital Outlay 80,600 - 25,000 25,659 - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 1,153,600$ 1,136,760$ 1,171,600$ 1,191,481$ 1,141,400$ 1,423,490$
Net Property Tax Supported (690,600)$ (714,773)$ (729,100)$ (711,294)$ (753,700)$ (1,074,890)$
Full-time Equivalents (FTEs)8.5 8.5 8.5 8.5 8.5 8.7
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City of Fridley, Minnesota
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.
2018 2018 2019 2019 2020 2021
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 - 14,334 3,200 4,282 3,200 3,200
49 - Other Financing Sources - - - - - -
Total Revenues -$ 14,334$ 3,200$ 4,282$ 3,200$ 3,200$
Expenditures
61 - Personnel Services 356,200$ 366,582$ 376,900$ 370,123$ 398,050$ 371,400$
62 - Supplies 41,560 36,872 28,900 27,741 33,400 21,900
63 - Other Services & Charges 91,400 90,298 120,800 78,798 88,500 22,350
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 489,160$ 493,752$ 526,600$ 476,662$ 519,950$ 415,650$
Net Property Tax Supported (489,160)$ (479,418)$ (523,400)$ (472,381)$ (516,750)$ (412,450)$
Full-time Equivalents (FTEs)3.8 3.8 3.8 3.8 3.8 3.6
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City of Fridley, Minnesota
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.
2020 Update. In 2020, the Community Services and Employee Resources Department made significant progress on several of the goals
and objectives outlined in the 2020 Budget.
• Parks and Recreation Division staff focused on a variety of priorities, including:
o Retooled several activities and programs as a result of the outbreak of COVID–19, resulting in a considerable reduction in participation and corresponding revenue;
o Completed preliminary development of the Park System Master Plan;
o Expanded of Springbrook Nature Center (SNC) for environmental education and outreach to additional schools and for
City programs and parks;
o Implemented additional community engagement efforts and programs (e.g., new resident mixer);
o Launched a “Rec on the Go!” program along with a mobile van to support program activities;
o Implemented a new, City–wide “Adopt–a–Park” program; and
o Assisted in the construction of a new pavilion at SNC, which opened in August.
• 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 to include additional platforms and content;
o Redeveloped and expanded 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 Concluded collective bargaining agreements for 2020 through 2021;
o Responded to the workplace challenges associated with the COVID–19 pandemic;
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City of Fridley, Minnesota
o Reviewed the City–provided benefits, included the offering a City–paid short–term and long–term disability products as well as parental leave; and
o Revised the new employee “on–boarding” process.
2021 Trends. For 2021, the Community Services and Employee Relations Department anticipates the following trends that may impact
budget and operations.
• In the Parks and Recreation Division, staff continue to respond to the shift in programming due to the outbreak of COVID–19 and the associated restrictions. Additionally, due to social distancing and other regulations, the City, much like other local governments, continues to experience an increase in demand for passive uses (e.g., walking, hiking) of the park system.
• 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. The demand for these services continues to increase as the City attempts to provide more content virtually in response to the COVID–19 pandemic.
• 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. Much like other areas of the City, the division continues to respond to the workplace challenges associated with COVID–19 and the changes that may become permanent upon conclusion of the pandemic.
Other Significant Issues and Priorities. Along with the trends, there are several other significant issues or priorities, including but
not limited to those mentioned below.
• In the Parks and Recreation Division, staff continue to work with the Finance Department and City Manager’s Office to identify funding sources for the pending Park System Master Plan. Additionally, the division will continue to work to expands its network of part–time staff and volunteers to respond to shifting park system needs. With respect to community engagement efforts, Parks and Recreation staff will also work to build awareness about the new “Adopt–a–Park” and “Rec on the Go!” programs.
• In the Marketing and Communications Division, staff continue to refine and expand online offerings in response to the outbreak of COVID–19 and an increasing demand for information through virtual channels.
• In the Employee Resources Division, staff plan to complete a review of the compensation plan for City staff, which may result in significant budget changes. Additionally, at the direction of the City Manager, the division plans to provide additional training and development to various staff.
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City of Fridley, Minnesota
2018 2018 2019 2019 2020 2021
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental - 11,811 7,000 11,991 11,000 6,000
45 - Charges for Services 193,100 171,065 182,200 152,751 176,400 105,800
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - 1,461 11,400 1,974 7,400 4,400
49 - Other Financing Sources - - - - - -
Total Revenues 193,100$ 184,337$ 200,600$ 166,716$ 194,800$ 116,200$
Expenditures
61 - Personnel Services 827,200$ 732,034$ 894,500$ 844,249$ 1,036,200$ 1,040,200$
62 - Supplies 59,000 35,350 58,900 61,508 64,530 58,280
63 - Other Services & Charges 199,100 149,770 252,200 165,850 323,220 257,000
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 1,085,300$ 917,154$ 1,205,600$ 1,071,607$ 1,423,950$ 1,355,480$
Net Property Tax Supported (892,200)$ (732,817)$ (1,005,000)$ (904,891)$ (1,229,150)$ (1,239,280)$
Full-time Equivalents (FTEs)7.5 8.3 8.3 8.5 9.9 10.0
Community Services and Employee Resources Department Summary
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City of Fridley, Minnesota
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 2020, this Parks and Recreation Division ceased operation of a Senior Center.
2018 2018 2019 2019 2020 2021
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental - - - 750 - -
45 - Charges for Services 193,100 171,065 182,200 152,751 176,400 105,800
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - 1,461 11,400 1,974 7,400 4,400
49 - Other Financing Sources - - - - - -
Total Revenues 193,100$ 172,526$ 193,600$ 155,475$ 183,800$ 110,200$
Expenditures
61 - Personnel Services 595,000$ 486,125$ 451,900$ 404,510$ 567,000$ 567,200$
62 - Supplies 56,200 32,218 56,000 60,414 60,730 54,690
63 - Other Services & Charges 161,900 123,092 217,200 152,913 226,070 157,300
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 813,100$ 641,435$ 725,100$ 617,836$ 853,800$ 779,190$
Net Property Tax Supported (620,000)$ (468,909)$ (531,500)$ (462,362)$ (670,000)$ (668,990)$
Full-time Equivalents (FTEs)5.5 5.5 4.3 4.5 5.9 6.0
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City of Fridley, Minnesota
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.
2018 2018 2019 2019 2020 2021
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 232,200$ 244,706$ 353,600$ 348,544$ 371,900$ 370,700$
62 - Supplies 2,800 3,132 2,900 1,094 3,800 3,590
63 - Other Services & Charges 37,200 26,678 35,000 12,937 49,950 52,970
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 272,200$ 274,516$ 391,500$ 362,575$ 425,650$ 427,260$
Net Property Tax Supported (272,200)$ (274,516)$ (391,500)$ (362,575)$ (425,650)$ (427,260)$
Full-time Equivalents (FTEs)2.0 2.8 3.0 3.0 3.0 3.0
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City of Fridley, Minnesota
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).
2018 2018 2019 2019 2020 2021
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental - 11,811 7,000 11,241 11,000 6,000
45 - Charges for Services - - - - - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - - - - - -
49 - Other Financing Sources - - - - - -
Total Revenues -$ 11,811$ 7,000$ 11,241$ 11,000$ 6,000$
Expenditures
61 - Personnel Services -$ 1,203$ 89,000$ 91,195$ 97,300$ 102,300$
62 - Supplies - - - - - -
63 - Other Services & Charges - - - - 47,200 46,730
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures -$ 1,203$ 89,000$ 91,195$ 144,500$ 149,030$
Net Property Tax Supported -$ 10,608$ (82,000)$ (79,954)$ (133,500)$ (143,030)$
Full-time Equivalents (FTEs)0.0 0.0 1.0 1.0 1.0 1.0
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City of Fridley, Minnesota
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.
2020 Update. For 2020, staff began the implementation process for software to replace the existing, but no longer supported, Code
Tracking System (CTS). After considerable research, the department selected a product known as Citizenserve, which in addition to CTS could provide support the business licenses issued by the City annually. In the second quarter of 2020, staff launched both the CTS module and began offering certain business licenses applications through the new online portal. Ultimately, Citizenserve will be used by a number of departments for a variety of different business processes. 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.
2021 Trends. For 2021, the Community Development Department anticipates the following trends that may impact the budget and
operations.
• The Building Inspection and Planning Divisions will continue to experience a surge in construction projects, with both the number of permits and the value exceeding the amount at the same time last year. It appears that COVID–19 has not yet had a significant effect on redevelopment activities within the City. Additionally, both divisions plan to continue the implementation of Citizenserve to include additional business licenses and certain land use permits.
• The Rental Inspection Division will also begin the process to transition to Citizenserve with their migration away from their
Rental Property Inspection and Data (RPID) System. The transition will enhance many of the reporting functions allowing the
opportunity to further refine inspection activities.
• The Planning Division staff, in conjunction with the Community Services and Employee Resources Department staff, will also
complete the Park System Manager Plan and transition into the implementation phase.
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City of Fridley, Minnesota
Other 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 Planning Division will continue the staff transition with the hiring process for a new Part–Time Planner; the City Manager promoted the previous incumbent to the Planning Division Manager position.
• The Building Inspection Division will continue efforts to eliminate paper as part of the permit and plan review process. The City plans to purchase tablets and plan review software; a goal consistent with the enterprise–wide “Paperless by 2025” initiative.
• The Rental Inspection Division plans to reassign code enforcement activities from the Planning Division to the Rental Inspection
Division as many code enforcement activities effect rental properties.
2018 2018 2019 2019 2020 2021
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments 16,500 24,066 17,500 16,357 19,100 30,200
43 - Licenses and Permits 946,100 1,079,972 954,715 1,073,907 868,200 867,000
44 - Intergovernmental - - - 2,937 - -
45 - Charges for Services 88,800 126,394 118,400 164,887 107,700 137,700
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - (1) - 64 - -
49 - Other Financing Sources - - - - - -
Total Revenues 1,051,400$ 1,230,431$ 1,090,615$ 1,258,153$ 995,000$ 1,034,900$
Expenditures
61 - Personnel Services 994,300$ 984,624$ 1,023,800$ 989,583$ 1,056,200 1,074,400$
62 - Supplies 10,900 10,033 13,200 11,610 13,500 12,540
63 - Other Services & Charges 194,500 142,034 313,300 234,950 274,120 290,870
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 1,199,700$ 1,136,691$ 1,350,300$ 1,236,143$ 1,343,820$ 1,377,810$
Net Property Tax Supported (148,300)$ 93,741$ (259,685)$ 22,009$ (348,820)$ (342,910)$
Full-time Equivalents (FTEs)9.5 9.5 9.5 9.5 9.5 9.5
Community Development Department Summary
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City of Fridley, Minnesota
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.
2018 2018 2019 2019 2020 2021
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits 774,100 907,978 775,815 901,893 688,300 687,100
44 - Intergovernmental - - - - - -
45 - Charges for Services 53,200 81,103 56,800 94,033 56,800 56,800
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - (1) - 64 - -
49 - Other Financing Sources - - - - - -
Total Revenues 827,300$ 989,080$ 832,615$ 995,990$ 745,100$ 743,900$
Expenditures
61 - Personnel Services 305,800$ 312,084$ 317,800$ 299,361$ 330,800$ 329,200$
62 - Supplies 3,700 3,377 5,200 3,384 5,280 4,500
63 - Other Services & Charges 111,800 91,272 114,600 81,363 114,840 115,650
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 421,300$ 406,732$ 437,600$ 384,108$ 450,920$ 449,350$
Net Property Tax Supported 406,000$ 582,348$ 395,015$ 611,882$ 294,180$ 294,550$
Full-time Equivalents (FTEs)3.0 3.0 3.0 3.0 3.0 3.0
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City of Fridley, Minnesota
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.
2018 2018 2019 2019 2020 2021
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments 16,500 24,066 17,500 16,357 19,100 30,200
43 - Licenses and Permits 10,000 8,425 14,900 4,800 14,900 14,900
44 - Intergovernmental - - - 2,937 - -
45 - Charges for Services 19,600 22,464 41,600 49,524 30,900 60,900
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - - - - - -
49 - Other Financing Sources - - - - - -
Total Revenues 46,100$ 54,955$ 74,000$ 73,618$ 64,900$ 106,000$
Expenditures
61 - Personnel Services 468,200$ 455,270$ 487,200$ 469,044$ 508,700$ 525,200$
62 - Supplies 3,900 5,800 3,700 5,437 4,490 5,250
63 - Other Services & Charges 68,400 41,678 184,100 149,234 152,330 168,410
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 540,500$ 502,748$ 675,000$ 623,715$ 665,520$ 698,860$
Net Property Tax Supported (494,400)$ (447,794)$ (601,000)$ (550,097)$ (600,620)$ (592,860)$
Full-time Equivalents (FTEs)4.4 4.4 4.4 4.4 4.4 4.4
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City of Fridley, Minnesota
Division: Rental Inspections (514)
Manager: Mary Dooher
Areas of Responsibility. The Rental Inspections Division provides for the systematic inspection 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.
2018 2018 2019 2019 2020 2021
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits 162,000 163,569 164,000 167,214 165,000 165,000
44 - Intergovernmental - - - - - -
45 - Charges for Services 16,000 22,828 20,000 21,331 20,000 20,000
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - - - - - -
49 - Other Financing Sources - - - - - -
Total Revenues 178,000$ 186,397$ 184,000$ 188,545$ 185,000$ 185,000$
Expenditures
61 - Personnel Services 220,300$ 217,270$ 218,800$ 221,178$ 216,700$ 220,000$
62 - Supplies 3,300 857 4,300 2,789 3,730 2,790
63 - Other Services & Charges 14,300 9,084 14,600 4,353 6,950 6,810
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 237,900$ 227,210$ 237,700$ 228,320$ 227,380$ 229,600$
Net Property Tax Supported (59,900)$ (40,813)$ (53,700)$ (39,776)$ (42,380)$ (44,600)$
Full-time Equivalents (FTEs)2.1 2.1 2.1 2.1 2.1 2.1
Page 87
City of Fridley, Minnesota
SPECIAL REVENUE FUNDS
This section of the Adopted 2021 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.
Page 88
City of Fridley, Minnesota
Summary
Generally, Special Revenue Funds are designed to account for the activities of a specific revenue source and are legally restricted for a
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 (SNC). The City budgets for these funds in a similar manner to the General Fund.
The Adopted 2021 Budget assumes a total of $1,902,300 in Special Revenue Fund expenditures, a decrease of approximately $59,300,
or about 3.0%, compared to the 2020 Budget. Generally, the decrease in expenditures may be attributed to the Police Activity Fund
and SNC Fund. Through the Police Activity Fund, the City administers a pass–thru Toward Zero Deaths Grant on behalf of the County,
which will decrease by about $77,000, or 16.0% compared to the 2020 Budget. With respect to the SNC Fund, the Adopted 2021 Budget
assumes a decrease of about $41,900 from 2020, or 6.8%, due to the impact of the COVID–19 pandemic on its operations (i.e., cancelled, or reduced programing). It is important to note that each of these funds, except for Solid Waste Abatement, supports an Administrative Charge levied by the General Fund to support fund administration and operations.
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
Budget Actual Budget Actual Budget Budget
2018 2018 2019 2019 2020 2021
Figure No. 22: Special Revenue Expenditures, by Fund
Cable Television Fund Police Activity FundSolid Waste Abatement Fund Springbrook Nature Center Fund
Page 89
City of Fridley, Minnesota
Fund: Cable Television (225)
Department: Community Services and Employee Relations Director: Debbie Dahl
Division: Marketing and Communications Manager: Luke Cardona
Areas of Responsibility. The Cable TV Fund supports the Fridley Municipal Television Channel 17, website and social media
programming as well as programming for Public Access Channel 15. All regular City Council meetings are broadcast live and for playback on Channel 17. Staff produce more than 90 programs a year. The Cable TV Fund also provides equipment necessary for the operations of Channel 17.
2018 2018 2019 2019 2020 2021
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits 290,000 275,625 293,300 263,794 264,000 255,400
44 - Intergovernmental - - - - - -
45 - Charges for Services - 740 700 - 700 28,900
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous 10,000 24,723 14,500 38,573 14,700 14,900
49 - Other Financing Sources - - - - - -
Total Revenues 300,000$ 301,088$ 308,500$ 302,367$ 279,400$ 299,200$
Expenditures
61 - Personnel Services 225,100$ 214,009$ 182,300$ 184,557$ 193,100$ 204,000$
62 - Supplies 4,400 236 16,500 5,917 22,000 21,100
63 - Other Services & Charges 120,700 110,581 123,800 148,514 145,680 154,210
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses 250,000 250,000 - - - -
Total Expenditures 600,200$ 574,826$ 322,600$ 338,988$ 360,780$ 379,310$
Net Fund Balance Supported (300,200)$ (273,737)$ (14,100)$ (36,621)$ (81,380)$ (80,110)$
Fund Balance 1,578,939$ 1,305,203$ 1,305,203$ 1,268,581$ 1,187,201$ 1,107,091$
Full-time Equivalents (FTEs)2.0 2.0 2.0 2.0 2.0 2.0
Page 90
City of Fridley, Minnesota
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.
2018 2018 2019 2019 2020 2021
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental 125,000 124,988 126,800 131,787 126,970 126,970
45 - Charges for Services 308,700 309,267 342,400 340,801 369,400 419,600
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous 7,000 4,486 3,500 1,732 3,500 3,900
49 - Other Financing Sources - - - - - -
Total Revenues 440,700$ 438,741$ 472,700$ 474,320$ 499,870$ 550,470$
Expenditures
61 - Personnel Services 48,400$ 46,642$ 49,100$ 48,550$ 54,700$ 57,600$
62 - Supplies 20,700 35,093 18,200 17,529 5,300 2,550
63 - Other Services & Charges 371,600 356,723 405,200 407,220 437,700 478,620
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 440,700$ 438,458$ 472,500$ 473,299$ 497,700$ 538,770$
Net Fund Balance Supported -$ 282$ 200$ 1,022$ 2,170$ 11,700$
Fund Balance 90,072$ 90,355$ 90,355$ 91,375$ 93,545$ 105,572$
Full-time Equivalents (FTEs)0.5 0.5 0.5 0.5 0.5 0.5
Page 91
City of Fridley, Minnesota
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. 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. 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.
2018 2018 2019 2019 2020 2021
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental - - - - - -
45 - Charges for Services 163,900 159,468 429,000 366,613 481,500 405,320
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - - - - - -
49 - Other Financing Sources - - - - - -
Total Revenues 163,900$ 159,468$ 429,000$ 366,613$ 481,500$ 405,320$
Expenditures
61 - Personnel Services 130,100$ 131,051$ 134,100$ 134,343$ 140,100$ 146,800$
62 - Supplies 8,200 8,146 5,400 4,153 5,500 5,450
63 - Other Services & Charges 21,800 17,709 281,100 224,628 336,700 253,070
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 160,100$ 156,906$ 420,600$ 363,123$ 482,300$ 405,320$
Net Fund Balance Supported 3,800$ 2,562$ 8,400$ 3,490$ (800)$ -$
Fund Balance 7,109$ 9,671$ 9,671$ 13,160$ 13,960$ 13,960$
Full-time Equivalents (FTEs)1.0 1.0 1.0 1.0 1.0 1.0
Page 92
City of Fridley, Minnesota
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 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.
2018 2018 2019 2019 2020 2021
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes 368,200$ 368,499$ 392,497$ 387,578$ 412,107$ 414,400$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental - - - 14,495 - -
45 - Charges for Services 141,500 141,828 164,000 164,337 151,400 90,800
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous 57,000 59,029 91,000 95,450 69,500 41,700
49 - Other Financing Sources 44,000 44,000 - - - -
Total Revenues 610,700$ 613,356$ 647,497$ 661,861$ 633,007$ 546,900$
Expenditures
61 - Personnel Services 411,300$ 411,920$ 445,900$ 438,368$ 468,100$ 478,000$
62 - Supplies 40,700 40,364 45,600 47,681 43,110 25,800
63 - Other Services & Charges 75,400 81,146 81,700 88,094 109,610 75,100
70 - Capital Outlay 60,000 60,448 - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - 50,000 50,000 - -
Total Expenditures 587,400$ 593,878$ 623,200$ 624,144$ 620,820$ 578,900$
Net Fund Balance Supported 23,300$ 19,478$ 24,297$ 37,717$ 12,187$ (32,000)$
Fund Balance 201,859$ 221,062$ 221,062$ 258,548$ 270,735$ 201,035$
Full-time Equivalents (FTEs)4.7 4.7 4.7 4.7 4.7 4.8
Page 93
City of Fridley, Minnesota
CAPITAL PROJECT FUNDS
This section of the Adopted 2021 Budget provides information regarding the following funds and their respective divisions as supported
by Enterprise Funds:
• Summary;
• Building Capital Projects Fund
• Street Capital Projects Fund;
• Parks Capital Projects Fund;
• Information Technology Capital Projects Fund; and
• Equipment Capital Projects Fund. For additional information and analysis regarding the Adopted 2021 Budget for the Capital Projects Funds, please refer to Volume No. 3: Adopted 2021–2025 Capital Investment Program.
The remainder of this page intentionally left blank.
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City of Fridley, Minnesota
Summary
Generally, Capital Projects Funds are used to account for and report financial resources that are restricted, committed, or assigned to
expenditure for capital outlays, including the acquisition or construction of capital facilities and other capital assets. Often these funds
make use of fund balances to finance the sometimes–extraordinary cost of certain capital projects. At present, the City maintains such
funds for Buildings, Streets, Parks, Information Technology and Equipment.
The Adopted 2021 Budget assumes a total of $4,713,900 of Capital Projects Funds expenditures, a decrease of approximately
$2,141,800, or about 31.2%, compared to the 2020 Budget Generally, the decrease in expenditures may be attributed to planned
reductions in capital outlays in every Capital Project Fund. More notably, the Adopted 2021 Budget assumes a $951,100 or 26.9%
decrease in the Street Capital Projects Fund due to a return to a more typical number of street rehabilitation projects; in 2020, the City completed three rather than its usual one. Additionally, the Adopted 2021 Budget appropriates $555,000 or 38.1% and $299,900 or 30.1% less in the Parks and Equipment Capital Project Funds, respectively. For the Parks Capital Projects Fund, the City planned a year of reduced activity pending the adoption of a Park System Master Plan, while the Equipment Capital Projects Fund realized considerable savings related to a new vehicle leasing program recently approved by the City Manager.
$-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
$35,000,000
Budget Actual Budget Actual Budget Budget
2018 2018 2019 2019 2020 2021
Figure No. 23: Capital Project Fund Expenditures, by Fund
Building Street Parks Information Technology Equipment
Page 95
City of Fridley, Minnesota
Fund: Building Capital Projects (405)
Department: Public Works Director: James Kosluchar
The Building Capital Projects Fund accounts for funds accumulated for the acquisition, construction, improvement and/or major repairs
of public buildings, including: the Fridley Civic Campus (i.e., City Hall, Police Station, Fire Station No. 1); the Public Works Building; and
other municipal buildings that may not be otherwise supported by other Capital Project Funds. The City may also use the fund to
finance the acquisition of real estate for the City and its component units.
2018 2018 2019 2019 2020 2021
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental - 229,000 - - 20,000 20,000
45 - Charges for Services - - - - - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous 120,000 333,882 40,000 152,901 40,000 30,000
49 - Other Financing Sources 250,000 753,905 31,000 500 32,000 32,000
Total Revenues 370,000$ 1,316,787$ 71,000$ 153,401$ 92,000$ 82,000$
Expenditures
61 - Personnel Services -$ -$ -$ -$ -$ -$
62 - Supplies - - - - - -
63 - Other Services & Charges - 920 - 4,475 - -
70 - Capital Outlay 31,060,000 30,827,361 250,000 721,700 516,500 250,000
80 - Debt Service - - - - - -
99 - Other Financing Uses - 4,000 - - - -
Total Expenditures 31,060,000$ 30,832,281$ 250,000$ 726,175$ 516,500$ 250,000$
Net Fund Balance Supported (30,690,000)$ (29,515,494)$ (179,000)$ (572,775)$ (424,500)$ (168,000)$
Fund Balance 370,972$ 2,732,661$ 2,553,661$ 2,159,886$ 1,750,386$ 1,582,386$
Page 96
City of Fridley, Minnesota
Fund: Streets Capital Projects (406)
Department: Public Works Director: James Kosluchar
The Street Capital Projects Fund accounts for funds accumulated for the acquisition, construction, improvement and/or major repairs
of transportation infrastructure, including: curb and gutter; bridges; sidewalks; streets; streetlights; traffic signals and signage; and trails.
The City may expend funds on such facilities under its jurisdiction or in partnership with an area agency controlling similar assets within
the City.
2018 2018 2019 2019 2020 2021
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments 230,000 310,957 110,000 304,737 1,490,000 417,450
43 - Licenses and Permits - - - - - -
44 - Intergovernmental 100,000 110,409 896,000 870,477 1,470,000 1,525,000
45 - Charges for Services - - - 331,184 - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous 10,000 24,167 5,000 40,971 25,000 25,000
49 - Other Financing Sources - - - - - -
Total Revenues 340,000$ 445,533$ 1,011,000$ 1,547,370$ 2,985,000$ 1,967,450$
Expenditures
61 - Personnel Services -$ -$ -$ -$ -$ -$
62 - Supplies - - - - - -
63 - Other Services & Charges 320,000 244,559 490,000 306,094 258,000 205,000
70 - Capital Outlay 110,000 139,959 1,810,000 1,075,413 3,185,000 2,284,000
80 - Debt Service - - - - - -
99 - Other Financing Uses 94,400 94,400 98,200 98,200 98,200 101,100
Total Expenditures 524,400$ 478,918$ 2,398,200$ 1,479,707$ 3,541,200$ 2,590,100$
Net Fund Balance Supported (184,400)$ (33,385)$ (1,387,200)$ 67,662$ (556,200)$ (622,650)$
Fund Balance 1,712,755$ 1,633,632$ 1,850,657$ 1,701,293$ 2,669,593$ 2,046,897$
Page 97
City of Fridley, Minnesota
Fund: Parks Capital Projects (407)
Department: Public Works/Community Services and Employee Resources Director: James Kosluchar/Deborah Dahl
The Parks Capital Projects Fund accounts for funds accumulated for the acquisition, construction, improvement and/or major repairs of
parks and open spaces maintained by the City, including: community and neighborhood parks; playground and recreation equipment;
recreation facilities; trails located in and around park units; and related activities.
2018 2018 2019 2019 2020 2021
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental 125,000 125,000 275,000 275,000 50,000 300,000
45 - Charges for Services - - - - - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous 81,000 104,538 20,000 251,068 20,000 20,000
49 - Other Financing Sources 75,000 75,000 125,000 125,000 175,000 175,000
Total Revenues 281,000$ 304,538$ 420,000$ 651,068$ 245,000$ 495,000$
Expenditures
61 - Personnel Services -$ -$ -$ -$ -$ -$
62 - Supplies 5,000 6,749 12,000 29,634 12,000 12,000
63 - Other Services & Charges - - 69,000 22,492 55,000 115,000
70 - Capital Outlay 5,000 8,402 795,000 393,427 1,390,000 775,000
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 10,000$ 15,152$ 876,000$ 445,553$ 1,457,000$ 902,000$
Net Fund Balance Supported 271,000$ 289,386$ (456,000)$ 205,515$ (1,212,000)$ (407,000)$
Fund Balance 1,377,300$ 1,811,309$ 1,830,309$ 2,016,824$ 1,043,309$ 636,309$
Page 98
City of Fridley, Minnesota
Fund: Information Technology Capital Projects (409)
Department: Finance Director: Daniel Tienter
The Information Technology (IT) Capital Projects Fund accounts for funds accumulated for the acquisition, expansion, improvement,
replacement and/or major repairs of IT resources and systems, including: computers; enterprise–level or major software; networking
equipment; servers; and other significant hardware. The IT Capital Projects Fund may not support ongoing IT costs or operations, such
as licensing and maintenance fees.
2018 2018 2019 2019 2020 2021
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes 50,000$ 50,000$ 55,913$ 55,913$ 57,300$ 63,400$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental 150,000 150,000 72,400 72,400 212,000 200,000
45 - Charges for Services 2,400 132,260 - 2,500 - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous 131,500 6,995 1,500 10,908 2,000 2,000
49 - Other Financing Sources - - - - - -
Total Revenues 333,900$ 339,255$ 129,813$ 141,721$ 271,300$ 265,400$
Expenditures
61 - Personnel Services -$ -$ -$ -$ -$ -$
62 - Supplies 261,000 106,679 122,000 227,584 205,000 -
63 - Other Services & Charges 8,000 77,378 41,000 6,298 29,000 254,700
70 - Capital Outlay 48,000 50,214 135,000 153,504 110,000 20,000
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 317,000$ 234,271$ 298,000$ 387,386$ 344,000$ 274,700$
Net Fund Balance Supported 16,900$ 104,984$ (168,187)$ (245,665)$ (72,700)$ (9,300)$
Fund Balance 232,869$ 544,856$ 376,699$ 299,192$ 227,892$ 218,592$
Page 99
City of Fridley, Minnesota
Fund: Equipment Capital Projects Fund (410)
Department: Finance Director: Daniel Tienter
The Equipment Capital Projects Fund, also known as the Capital Equipment Program (CEP) accounts for funds accumulated for the
acquisition, replacement and/or major repairs of larger or more expensive equipment, including: public works and public safety vehicles
and equipment; parks and landscaping equipment; and other major equipment needs as determined by the City Manager and City
Council.
2018 2018 2019 2019 2020 2021
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental 293,300 303,342 405,200 599,987 752,800 541,000
45 - Charges for Services - - - - - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous 7,500 25,441 7,500 31,734 7,500 7,500
49 - Other Financing Sources 205,000 236,180 205,000 189,224 205,000 205,000
Total Revenues 505,800$ 564,963$ 617,700$ 820,945$ 965,300$ 753,500$
Expenditures
61 - Personnel Services -$ -$ -$ -$ -$ -$
62 - Supplies 29,000 25,388 202,700 330,005 30,000 97,100
63 - Other Services & Charges - - - - - -
70 - Capital Outlay 502,000 573,395 477,000 351,948 967,000 600,000
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 531,000$ 598,783$ 679,700$ 681,953$ 997,000$ 697,100$
Net Fund Balance Supported (25,200)$ (33,820)$ (62,000)$ 138,992$ (31,700)$ 56,400$
Fund Balance 708,350$ 789,958$ 727,958$ 928,950$ 909,450$ 965,850$
Page 100
City of Fridley, Minnesota
ENTERPRISE FUNDS
This section of the Adopted 2021 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. For additional information and analysis regarding the various capital projects for the Enterprise Funds, please refer to Volume No. 3: Adopted 2021–2025 Capital Investment Program.
The remainder of this page intentionally left blank.
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City of Fridley, Minnesota
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 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, supporting both their operating and capital project needs.
While the Water Utility Fund experienced a decrease in expenses of approximately $1,567,200 or 22.2% related to the completion of
the Locke Park Water Treatment Plant Rehabilitation Project, the Adopted 2021 Budget offsets those reductions with increases in each
of the other Enterprise Funds. Most notably, the Adopted 2021 Budget appropriates about $1,420,700 or 23.3% more than 2020 to support the cost of a collection system relining and a lift station rehabilitation project. As a result of this capital activity, the cost pressures on public utility operations and City Council guidance to improve the self–sufficiency of the various funds, the City plans to increase their associated charges and fees by 3.0% in 2021. Additionally, the Municipal Liquor Fund assumes an increase of about $377,300 or 6.3% to support, in part, $150,000 of planned improvements to Store No. 2.
-
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
Budget Actual Budget Actual Budget Budget
2018 2018 2019 2019 2020 2021
Figure No. 24: Enterprise Fund Expenditures, by Fund
Sanitary Sewer Utility Fund Municipal Liquor Fund
Water Utility Fund Storm Water Utility Fund
Page 102
City of Fridley, Minnesota
Fund: Water Utility Fund
Department: Public Works Director: James 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.
2020 Update. In 2020, the Public Works Department made significant progress on several of the goals and objectives outlined in the
2020 Budget.
• The Water Operations Division complete various capital project throughout the year, including but not limited to:
o The rehabilitation of the Locke Park Water Treatment Plan, and ongoing well repair and planning efforts.
o Substantial completion of the replacement of water main in conjunction with the 2018, 2019 and 2020 street projects.
• Water consumption for the year appears to have a slight increase with new consumption from redevelopment offsetting
continued but slower–paced conservation. In total, water consumption continues to decline – approximately 22% since 2012,
despite an increase in population of approximately 3% over the same time.
2021 Trends. For 2021, the Public Works Department anticipates the following trends that may impact budget and operations.
• The Water Operations Division continues to train utilities staff in 2021, coordinate numerous infrastructure maintenance projects and work closely with State agencies to resolve issues related to impacted wells.
Other 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 continue with expenses similar to the 2020 Budget. However, the City must complete additional analysis for impacted wells and emergency planning as an added, one–time cost in 2021. Also, the division anticipates an increased reliance on contracted services for the repair of aging infrastructure.
• With the completion of the Locke Park Water Treatment Plant Rehabilitation Project, the Water Utility Fund will begin repayment
on the 2019A Interfund Loan issued by the Community Investment Fund. Annually, the payment, with interest will total, approximately $422,030 for the next 10 years.
Page 103
City of Fridley, Minnesota
Division: Administration and Operations Operations Manager: Jason Wiehle Administration Manager: Korrie Johnson
2018 2018 2019 2019 2020 2021
Revenues Budget Actual Budget Actual Budget Budget
42 - Special Assessments -$ -$ -$ -$ -$ -$
44 - Intergovernmental - - - - - -
45 - Charges for Services - 2,005 - 1,400 - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous 5,200 70,257 15,000 111,344 15,000 44,000
48 - Proprietary Revenue 3,862,000 3,907,721 3,983,500 3,797,130 3,983,500 4,032,800
49 - Other Financing Sources - (7,046) - 3,772 - -
Total Revenues 3,867,200$ 3,972,937$ 3,998,500$ 3,913,646$ 3,998,500$ 4,076,800$
Expenditures
50 - Cost of Goods Sold -$ -$ -$ -$ -$ -$
61 - Personnel Services 705,300 690,968 810,500 710,776 752,400 796,700
62 - Supplies 342,300 325,561 223,900 271,399 228,180 218,010
63 - Other Services & Charges 1,862,800 1,884,622 1,882,700 1,708,033 1,939,550 1,900,120
70 - Capital Outlay 865,000 - 4,740,000 - 2,932,000 1,365,000
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 3,775,400$ 2,901,151$ 7,657,100$ 2,690,209$ 5,852,130$ 4,279,830$
Net Fund Balance Supported 91,800$ 1,071,786$ (3,658,600)$ 1,223,437$ (1,853,630)$ (203,030)$
Fund Balance 9,501,556$ 10,427,256$ 10,427,256$ 11,529,966$ 11,529,966$ 11,529,966$
Full-time Equivalents (FTEs)7.9 7.9 7.9 7.9 7.9 8.2
Page 104
City of Fridley, Minnesota
Division: Debt Service Manager: Korrie Johnson
2018 2018 2019 2019 2020 2021
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 1,018,700 143,043 1,025,600 118,356 1,212,930 1,218,000
99 - Other Financing Uses - - - - - -
Total Expenditures 1,018,700$ 143,043$ 1,025,600$ 118,356$ 1,212,930$ 1,218,000$
Net Fund Balance Supported (1,018,700)$ (143,043)$ (1,025,600)$ (118,356)$ (1,212,930)$ (1,218,000)$
Full-time Equivalents (FTEs)0.0 0.0 0.0 0.0 0.0 0.0
Page 105
City of Fridley, Minnesota
Fund: Sanitary Sewer Utility Fund
Department: Public Works Director: James 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.
2020 Update. In 2020, the Public Works Department made significant progress on several of the goals and objectives outlined in the
2020 Budget.
• For the Sanitary Sewer Operations Division sanitary sources of inflow/infiltration continue to be a top priority; the City’s flows saw a slight reduction in 2019. The division repaired several short segments of sanitary sewer in 2020 at several locations that have been prone to high flows.
2021 Trends. For 2021, 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. Building and training the utilities staff will be another theme.
• Similar to previous years, the primary cost to the Sanitary Sewer Utility Fund will be the Municipal Wastewater Charge, which will account for about 68.9% of all fund expenses in 2021.
Other 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 completing 53rd Avenue Lift Station Replacement Project in 2021.
• The Sanitary Sewer Operations Division will also continue to rely upon contracted labor to assist with the repair of aging
infrastructure, specifically to mitigate existing infiltration and inflow.
• For the Adopted 2021 Budget, the MWC will decrease approximately $147,600 or 3.1% to about $4,565,422, which represents
the first decrease in at least the previous four years.
Page 106
City of Fridley, Minnesota
Division: Administration and Operations Operations Manager: Jason Wiehle Administration Manager: Korrie Johnson
2018 2018 2019 2019 2020 2021
Revenues Budget Actual Budget Actual Budget Budget
42 - Special Assessments -$ -$ -$ -$ -$ -$
44 - Intergovernmental - - 50,000 251,666 50,000 -
45 - Charges for Services - - - - - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous 18,800 30,569 14,000 71,304 14,000 29,500
48 - Proprietary Revenue 6,043,530 6,095,555 6,167,375 6,075,841 6,167,380 6,233,400
49 - Other Financing Sources - - - - - -
Total Revenues 6,062,330$ 6,126,124$ 6,231,375$ 6,398,811$ 6,231,380$ 6,262,900$
Expenditures
50 - Cost of Goods Sold -$ -$ -$ -$ -$ -$
61 - Personnel Services 376,710 338,158 372,700 358,069 451,200 441,500
62 - Supplies 52,300 39,346 39,400 27,907 40,190 39,500
63 - Other Services & Charges 4,977,804 4,955,783 5,305,915 5,324,118 5,412,030 5,288,710
70 - Capital Outlay 265,000 - 995,000 - 155,555 1,710,000
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 5,671,814$ 5,333,287$ 6,713,015$ 5,710,094$ 6,058,975$ 7,479,710$
Net Fund Balance Supported 390,516$ 792,836$ (481,640)$ 688,718$ 172,405$ (1,216,810)$
Fund Balance 6,586,986$ 7,365,575$ 7,365,575$ 8,042,280$ 8,042,280$ 8,042,280$
Full-time Equivalents (FTEs)3.7 3.7 3.7 3.7 4.6 4.2
Page 107
City of Fridley, Minnesota
Division: Debt Service Manager: Korrie Johnson
2018 2018 2019 2019 2020 2021
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 45,600 10,188 9,600 9,138 43,500 42,480
99 - Other Financing Uses - - - - - -
Total Expenditures 45,600$ 10,188$ 9,600$ 9,138$ 43,500$ 42,480$
Net Fund Balance Supported (45,600)$ (10,188)$ (9,600)$ (9,138)$ (43,500)$ (42,480)$
Full-time Equivalents (FTEs)0.0 0.0 0.0 0.0 0.0 0.0
Page 108
City of Fridley, Minnesota
Fund: Storm Water Utility Fund
Department: Public Works Director: James 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.
2020 Update. In 2020, the Public Works Department made significant progress on several of the goals and objectives outlined in the
2020 Budget.
• The Storm Water Operations Division completed two hydraulic and hydrologic modeling studies this year for the Norton Creek and Farr Lake sub–watersheds, which will guide future capital project activities. The division successfully obtained cost–share funding for several capital projects and completed both the 69th Avenue Road Diet Project and water quality improvements related to the 2020 Street Project. The Oak Glen Creek Project (Phase No. 2) was also completed in 2020. Design of another
cost–share project at the Village Green Apartments will continue to add watershed district investment in the City.
2021 Trends. For 2021, 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 best management practices (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.
Other 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 continue to operate at expense levels similar to the 2020 Budget. Additionally, the City modified the allocation of the cost of certain City position assigned to the fund.
• The Storm Water Operations Division will also continue to seek funding for flooding and water quality improvement projects from various watershed districts and the State.
Page 109
City of Fridley, Minnesota
Division: Administration and Operations Operations Manager: Jeff Jensen Administration Manager: Korrie Johnson
2018 2018 2019 2019 2020 2021
Revenues Budget Actual Budget Actual Budget Budget
42 - Special Assessments -$ 939$ -$ 728$ -$ 500$
44 - Intergovernmental 273,000 272,957 - 8,957 - -
45 - Charges for Services - - - - - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous 12,000 278,607 15,000 64,912 15,000 16,400
48 - Proprietary Revenue 1,396,000 1,433,934 1,461,100 1,491,251 1,504,400 1,525,700
49 - Other Financing Sources - - - - - -
Total Revenues 1,681,000$ 1,986,438$ 1,476,100$ 1,565,849$ 1,519,400$ 1,542,600$
Expenditures
50 - Cost of Goods Sold -$ -$ -$ -$ -$ -$
61 - Personnel Services 481,400 471,595 485,100 496,842 582,100 522,300
62 - Supplies 15,000 17,161 16,800 9,307 23,000 18,700
63 - Other Services & Charges 628,400 575,092 641,700 695,563 813,220 939,670
70 - Capital Outlay 947,000 - 1,603,000 - 1,038,000 1,333,000
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 2,071,800$ 1,063,848$ 2,746,600$ 1,201,712$ 2,456,320$ 2,813,670$
Net Fund Balance Supported (390,800)$ 922,590$ (1,270,500)$ 364,137$ (936,920)$ (1,271,070)$
Fund Balance 7,970,561$ 8,885,553$ 8,885,553$ 9,242,838$ 9,242,838$ 9,242,838$
Full-time Equivalents (FTEs)5.0 5.0 5.0 5.0 6.7 5.3
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City of Fridley, Minnesota
Division: Debt Service Manager: Korrie Johnson
2018 2018 2019 2019 2020 2021
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 32,900 7,600 32,200 6,850 31,400 35,590
99 - Other Financing Uses - - - - - -
Total Expenditures 32,900$ 7,600$ 32,200$ 6,850$ 31,400$ 35,590$
Net Fund Balance Supported (32,900)$ (7,600)$ (32,200)$ (6,850)$ (31,400)$ (35,590)$
Full-time Equivalents (FTEs)0.0 0.0 0.0 0.0 0.0 0.0
Page 111
City of Fridley, Minnesota
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, Parks 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.
2020 Update. In 2020, the Finance Department made significant progress on several of the goals and objectives outlined in the 2020
Budget.
• Fridley Liquor continued to expand on its role in the community by:
o Providing educational opportunities through a Business Operations Internship;
o Working with the State and a non–profit partner 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 community non–profit organizations to assist in fundraising (e.g., Fridley Historical Society).
2021 Trends. For 2021, the Finance Department anticipates the following trends that may impact budget and operations.
• In response to the COVID–19 pandemic and consistent with the trend in retail operations generally, Fridley Liquor also launched both a curbside delivery services and an online ordering system to provide customers with a more convenient and contactless purchasing option.
• The City estimates that the previous three years of stronger than average gross revenues and net profits may end as the result of a new area competitor and return to more typical profitability prior to the outbreak of COVID–19. However, as discussed in more detail below, there are several factors influencing the profitability of the enterprise.
• Fridley Liquor will continue efforts to provide excellent customer service by improving both full–time and part–time staff
development. It will also explore other possible partnerships with a variety of community organizations.
Other 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 and a
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City of Fridley, Minnesota
business that provide superior customer service and product selection. Additionally, Fridley Liquor plans to explore a delivery service coupled with the new online ordering system.
• Due the COVID–19 pandemic and otherwise strong demand for retail employees, Fridley Liquor continues to experience higher than average turnover in both full–time and part–time positions. As such, the City plans to examine its hiring effort, retention strategies and compensation related to the municipal liquor stores. Additionally, the City recently hired an additional full–time employee, increasing the total complement to seven full–time employees in the third quarter of 2020.
• Due to the outbreak of COVID–19 and the Minneapolis Police Protests, the City temporarily closed Fridley Liquor. Despite these
closures, Fridley Liquor continues to experience its third–record breaking year in gross revenue, up approximately 30% from the
previous fiscal year. The City assumes this revenue growth to be caused by the shift in consumer behavior as a result of COVID–
19 pandemic restrictions and anticipates gross revenues to return to more typical levels at part of the Adopted 2021 Budget.
However, due to a series of factors, including the launch of a new online ordering system, the temporary reduced (and possibly
changing) hours of several regional competitors, the anticipated opening of a new area competitor and the unknown timeline
for the resolution of the COVID–19 pandemic, significant uncertainty exists for the Adopted 2021 Budget and the associated
financial projections.
Page 113
City of Fridley, Minnesota
Division: Store No. 1 Manager: Kyle Birkholz
2018 2018 2019 2019 2020 2021
Revenues Budget Actual Budget Actual Budget Budget
42 - Special Assessments -$ -$ -$ -$ -$ -$
44 - Intergovernmental - - - - - -
45 - Charges for Services - - - - - -
46 - Fines and Forfeitures - - - 35 - -
47 - Miscellaneous - 2,332 - 10,088 - 4,300
48 - Proprietary Revenue 4,550,500 4,701,357 4,872,022 4,830,659 4,610,900 4,749,200
49 - Other Financing Sources - - - - - -
Total Revenues 4,550,500$ 4,703,689$ 4,872,022$ 4,840,782$ 4,610,900$ 4,753,500$
Expenditures
50 - Cost of Goods Sold 3,322,600$ 3,432,468$ 3,569,584$ 3,500,762$ 3,368,600$ 3,468,530$
61 - Personnel Services 455,400 388,058 449,400 434,163 456,700 486,400
62 - Supplies 19,100 13,019 100 14,514 22,000 21,790
63 - Other Services & Charges 474,700 456,551 472,866 472,826 489,300 563,190
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 4,568,300$ 4,568,596$ 4,788,450$ 4,700,764$ 4,662,600$ 4,818,410$
Net Fund Balance Supported (17,800)$ 135,094$ 83,572$ 140,018$ (51,700)$ (64,910)$
Full-time Equivalents (FTEs)8.0 8.0 8.0 8.0 7.9 7.9
Fund Balance (w/ Store No. 2)1,100,058$ 1,249,645$ 1,249,645$ 1,418,703$ 1,333,403$ 1,051,485$
Page 114
City of Fridley, Minnesota
Division: Store No. 2 Manager: Kyle Birkholz
2018 2018 2019 2019 2020 2021
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 1,302,400 1,328,269 1,347,988 1,365,140 1,269,800 1,307,900
49 - Other Financing Sources - - - - - -
Total Revenues 1,302,400$ 1,328,269$ 1,347,988$ 1,365,140$ 1,269,800$ 1,307,900$
Expenditures
50 - Cost of Goods Sold 1,010,500$ 1,026,130$ 1,039,584$ 1,038,266$ 973,100$ 988,920$
61 - Personnel Services 161,300 157,283 190,000 166,561 174,400 231,700
62 - Supplies 12,200 628 12,505 27 12,200 9,580
63 - Other Services & Charges 85,600 69,573 87,228 71,248 83,700 84,720
70 - Capital Outlay - - - - - 150,000
80 - Debt Service - - - - - -
99 - Other Financing Uses 60,000 60,000 60,000 60,000 60,000 60,000
Total Expenditures 1,329,600$ 1,313,614$ 1,389,317$ 1,336,101$ 1,303,400$ 1,524,920$
Net Fund Balance Supported (27,200)$ 14,654$ (41,329)$ 29,039$ (33,600)$ (217,020)$
Full-time Equivalents (FTEs)4.0 4.0 4.0 4.0 3.5 3.5
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City of Fridley, Minnesota
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City of Fridley, Minnesota
Volume No. 2
Budget Detail and Financial Reports
Page 117
Adopted 2020 Budget, Volume No. 2
City of Fridley, Minnesota
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.
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12/15/2020 9:48:35 AM
Budget Worksheet
City of Fridley, MN Group Summary
For Fiscal: 2020 Period Ending: 12/31/2020
Account Typ…
2020
YTD Activity
2020
Total Budget
2019
Total Budget
2018
Total Budget
Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Fund: 101 - General Fund
Division: 111 - Legislative
Expense 159,990.00 133,220.87 151,390.00 169,270.00 169,670.00136,701.00142,300.00 127,231.00 130,551.20
611110 - Temporary Employee - Regular 60,000.00 43,972.51 50,070.00 50,100.00 50,100.0050,201.0050,200.00 46,892.24 48,476.51
612100 - Medicare Contribution 900.00 888.37 1,020.00 1,000.00 1,000.00900.00900.00 918.90 970.72
612110 - PERA Contribution 2,400.00 2,132.89 2,140.00 2,100.00 2,100.002,400.002,400.00 2,282.66 2,377.19
612120 - Social Security Contribution 3,900.00 3,797.53 4,380.00 4,400.00 4,400.003,900.003,900.00 3,929.44 4,150.18
612140 - Health Insurance 13,800.00 13,198.27 15,550.00 13,400.00 14,600.0013,800.0020,700.00 13,004.50 13,854.38
612150 - Dental Insurance 600.00 0.00 0.00 0.00 0.00600.000.00 0.00 0.00
612160 - Life Insurance 200.00 162.72 170.00 200.00 200.00200.00300.00 174.25 174.23
612170 - Cash Benefit 23,400.00 21,388.86 22,890.00 22,900.00 22,900.0022,900.0023,000.00 22,973.22 22,973.22
612180 - Workers' Compensation 200.00 81.48 200.00 200.00 200.00300.00300.00 199.59 149.79
621120 - Office Supplies 200.00 265.44 200.00 200.00 200.00200.00200.00 100.51 126.62
621130 - Operating Supplies 2,400.00 619.92 2,380.00 2,380.00 2,080.002,400.002,300.00 478.21 989.48
631100 - Professional Services 3,350.00 2,992.88 3,320.00 3,320.00 3,320.003,300.003,200.00 3,172.36 3,022.36
631130 - Insurance - Non-personnel 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
632100 - Dues & Subscription , Permit renewals 43,250.00 43,305.00 43,750.00 43,750.00 43,750.0031,300.0030,500.00 29,685.00 30,314.00
632120 - Conferences and School 510.00 275.00 500.00 500.00 500.00500.00500.00 45.00 620.00
633100 - Advertising 1,020.00 0.00 1,010.00 1,010.00 510.001,000.001,000.00 0.00 0.00
633110 - Printing & Binding 510.00 0.00 500.00 500.00 500.00500.00500.00 1,272.60 147.25
633120 - Communication (phones, postage, etc)510.00 0.00 500.00 20,500.00 20,500.00500.00600.00 76.73 29.48
635100 - Services Contracted, Non-professional 2,840.00 140.00 2,810.00 2,810.00 2,810.001,800.001,800.00 2,025.79 2,175.79
635120 - IS Fund Charge 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
159,990.00 133,220.87 151,390.00 169,270.00 169,670.00136,701.00142,300.00Division: 111 - Legislative Total:127,231.00 130,551.20
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Budget Worksheet For Fiscal: 2020 Period Ending: 12/31/2020
12/15/2020 9:48:35 AM
Account Typ…
2020
YTD Activity
2020
Total Budget
2019
Total Budget
2018
Total Budget
Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 121 - City Management
Expense 357,220.00 311,952.25 365,330.00 338,190.00 354,390.00397,700.00380,400.00 385,717.08 350,596.81
611100 - Full Time Employee - Regular 223,900.00 215,185.30 230,630.00 230,600.00 243,800.00217,400.00211,100.00 212,036.19 218,413.02
611110 - Temporary Employee - Regular 14,600.00 0.00 14,970.00 5,000.00 5,000.0014,600.0014,600.00 16,363.80 0.00
611200 - Full Time Employee - Overtime 3,000.00 0.00 3,090.00 0.00 0.003,000.003,000.00 823.65 0.00
611210 - Temporary/Part-time Employee - Overtime 0.00 0.00 0.00 0.00 0.000.000.00 1,179.36 0.00
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 9,602.50 -3,725.94
612100 - Medicare Contribution 3,300.00 3,117.42 3,580.00 3,400.00 3,600.003,400.003,300.00 3,463.57 3,086.15
612110 - PERA Contribution 24,200.00 16,138.89 17,530.00 17,300.00 18,300.0023,500.0017,000.00 17,338.73 16,380.97
612120 - Social Security Contribution 15,000.00 11,849.68 15,300.00 14,500.00 15,300.0014,600.0014,200.00 13,375.35 11,810.54
612130 - Deferred Compensation Contribution 7,900.00 7,780.08 8,250.00 8,200.00 8,900.007,800.007,400.00 7,582.58 7,811.22
612140 - Health Insurance 29,500.00 31,189.68 36,440.00 29,000.00 34,300.0029,300.0027,400.00 28,715.25 31,915.31
612150 - Dental Insurance 600.00 557.50 660.00 700.00 700.00600.00600.00 602.50 602.50
612160 - Life Insurance 150.00 144.19 150.00 200.00 200.00200.00200.00 154.40 154.39
612170 - Cash Benefit 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612180 - Workers' Compensation 1,200.00 730.30 1,200.00 1,200.00 1,200.001,700.001,300.00 1,621.74 967.72
612190 - Short Term Disability 0.00 0.00 810.00 600.00 600.000.000.00 0.00 0.00
612195 - Long Term Disability 0.00 0.00 730.00 500.00 500.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.00 0.000.000.00 0.00 100.00
621120 - Office Supplies 1,840.00 741.40 1,820.00 1,820.00 1,820.001,800.001,800.00 730.94 1,414.30
621130 - Operating Supplies 1,530.00 720.94 3,500.00 3,500.00 3,500.001,500.001,500.00 3,997.96 3,176.10
631100 - Professional Services 4,150.00 7,172.50 4,110.00 4,110.00 2,110.0016,400.0016,000.00 12,895.00 8,640.00
631130 - Insurance - Non-personnel 7,900.00 7,899.96 4,200.00 4,200.00 4,200.00400.00400.00 288.00 480.00
632100 - Dues & Subscription , Permit renewals 5,200.00 5,360.66 5,240.00 5,240.00 5,240.005,100.005,000.00 4,782.18 5,000.00
632110 - Transportation 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
632120 - Conferences and School 10,500.00 0.00 10,400.00 5,400.00 2,400.0010,300.0010,000.00 1,019.54 0.00
633100 - Advertising 2,550.00 2,008.89 2,520.00 2,520.00 2,520.002,500.002,400.00 6,223.44 3,157.17
633110 - Printing & Binding 0.00 0.00 0.00 0.00 0.0020,500.0020,000.00 18,314.17 20,260.70
633120 - Communication (phones, postage, etc)0.00 1,354.86 0.00 0.00 0.0022,900.0023,000.00 21,606.23 17,952.66
635100 - Services Contracted, Non-professional 200.00 0.00 200.00 200.00 200.00200.00200.00 3,000.00 3,000.00
635120 - IS Fund Charge 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
635130 - Hardware & Software Support 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
357,220.00 311,952.25 365,330.00 338,190.00 354,390.00397,700.00380,400.00Division: 121 - City Management Total:385,717.08 350,596.81
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Budget Worksheet For Fiscal: 2020 Period Ending: 12/31/2020
12/15/2020 9:48:35 AM
Account Typ…
2020
YTD Activity
2020
Total Budget
2019
Total Budget
2018
Total Budget
Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 124 - Legal
Revenue 166,800.00 100,652.36 160,700.00 160,700.00 160,700.00166,800.00180,000.00 163,433.66 149,623.92
461100 - Fines 166,800.00 100,652.36 160,700.00 160,700.00 160,700.00166,800.00180,000.00 163,433.66 149,623.92
Expense 405,600.00 360,271.57 398,250.00 398,250.00 398,250.00405,600.00405,600.00 359,775.61 355,163.01
631100 - Professional Services 405,100.00 359,771.53 397,750.00 397,750.00 397,750.00405,000.00405,000.00 359,343.61 354,455.01
631130 - Insurance - Non-personnel 500.00 500.04 500.00 500.00 500.00600.00600.00 432.00 708.00
-238,800.00 -259,619.21 -237,550.00 -237,550.00 -237,550.00-238,800.00-225,600.00Division: 124 - Legal Surplus (Deficit):-196,341.95 -205,539.09
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2021 Final
Division: 131 - Accounting
Revenue 79,200.00 -41,675.06 105,800.00 105,800.00 105,800.0078,200.0063,200.00 144,497.78 259,377.93
451210 - Administrative Charges 4,600.00 0.00 5,500.00 5,500.00 5,500.004,600.004,200.00 5,954.30 6,131.00
451220 - Administrative Charges from Other City Funds & HRA 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
451320 - Non Sufficient Funds (NSF) Service Charge 100.00 70.00 100.00 100.00 100.00100.000.00 0.00 35.00
471110 - Interest Earnings - Investments 74,500.00 0.00 100,200.00 100,200.00 100,200.0074,500.0059,000.00 164,249.39 169,125.61
471120 - Unrealized Gain/Loss on Investments 0.00 -41,745.07 0.00 0.00 0.00-1,000.000.00 -26,172.53 84,085.42
475800 - Cash Short/Over 0.00 0.01 0.00 0.00 0.000.000.00 0.00 -0.23
475900 - Miscellaneous Revenues 0.00 0.00 0.00 0.00 0.000.000.00 466.62 1.13
Expense 692,950.00 625,449.60 694,400.00 693,340.00 690,040.00660,000.00646,700.00 597,838.63 645,237.14
611100 - Full Time Employee - Regular 489,300.00 447,161.84 449,280.00 449,300.00 449,300.00444,400.00423,200.00 414,081.71 448,698.78
611105 - Part-time Permanent -Regular 0.00 11,130.44 37,110.00 37,100.00 37,100.0021,400.0020,500.00 19,680.98 7,878.89
611110 - Temporary Employee - Regular 0.00 0.00 0.00 0.00 0.000.0010,200.00 0.00 0.00
611200 - Full Time Employee - Overtime 0.00 1,317.80 0.00 1,000.00 1,000.000.000.00 664.10 565.52
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 -13,427.67 14,494.93
611400 - Severance's and Separations 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612100 - Medicare Contribution 7,100.00 6,755.13 7,200.00 7,200.00 7,200.006,700.006,600.00 6,234.43 6,929.62
612110 - PERA Contribution 36,700.00 33,663.73 36,480.00 36,600.00 36,600.0034,900.0033,300.00 30,851.81 34,285.89
612120 - Social Security Contribution 30,300.00 28,884.18 30,800.00 30,900.00 30,900.0028,900.0028,200.00 26,656.69 29,629.85
612140 - Health Insurance 20,900.00 20,661.14 19,150.00 17,800.00 17,800.0021,300.008,600.00 10,522.34 20,579.40
612150 - Dental Insurance 750.00 695.97 630.00 600.00 600.00700.00300.00 427.19 727.20
612160 - Life Insurance 200.00 192.14 200.00 200.00 200.00200.00300.00 168.42 189.92
612170 - Cash Benefit 11,500.00 10,694.43 11,440.00 11,400.00 11,400.0011,500.0023,000.00 13,577.08 11,486.61
612180 - Workers' Compensation 2,300.00 1,587.26 2,300.00 2,300.00 2,300.003,600.003,200.00 2,906.21 2,035.56
612190 - Short Term Disability 0.00 0.00 1,950.00 1,500.00 1,500.000.000.00 0.00 0.00
612195 - Long Term Disability 0.00 0.00 1,720.00 1,300.00 1,300.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.00 0.000.000.00 0.00 25.00
613130 - Unemployment Compensation 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
621120 - Office Supplies 1,900.00 330.61 1,880.00 1,880.00 1,430.001,800.006,200.00 3,349.13 1,109.24
621130 - Operating Supplies 1,500.00 1,483.02 1,490.00 1,490.00 1,040.001,500.001,500.00 829.26 1,037.82
631100 - Professional Services 48,300.00 27,895.00 47,400.00 47,400.00 47,400.0047,900.0042,000.00 47,480.00 34,995.75
631130 - Insurance - Non-personnel 7,900.00 7,899.96 11,900.00 11,900.00 11,900.001,000.00900.00 660.00 1,188.00
632100 - Dues & Subscription , Permit renewals 700.00 375.15 690.00 690.00 690.00500.001,000.00 571.14 550.51
632110 - Transportation 1,000.00 0.00 950.00 950.00 750.001,000.001,000.00 574.16 242.88
632120 - Conferences and School 3,300.00 615.00 2,800.00 2,800.00 2,100.003,300.004,200.00 2,923.80 1,874.26
633100 - Advertising 1,700.00 1,220.63 1,680.00 1,680.00 1,680.001,800.001,500.00 1,570.08 1,379.00
633110 - Printing & Binding 100.00 0.00 100.00 100.00 100.00500.000.00 21.20 31.50
633120 - Communication (phones, postage, etc)2,500.00 1,810.52 2,500.00 2,500.00 2,500.002,400.003,000.00 2,539.40 3,095.95
635100 - Services Contracted, Non-professional 25,000.00 36.35 2,750.00 2,750.00 1,250.0024,700.0028,000.00 24,964.67 22,105.06
635120 - IS Fund Charge 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
635130 - Hardware & Software Support 0.00 21,039.30 22,000.00 22,000.00 22,000.000.000.00 0.00 0.00
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Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
638140 - Miscellaneous Expenses 0.00 0.00 0.00 0.00 0.000.000.00 12.50 100.00
-613,750.00 -667,124.66 -588,600.00 -587,540.00 -584,240.00-581,800.00-583,500.00Division: 131 - Accounting Surplus (Deficit):-453,340.85 -385,859.21
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2021
2021 Proposed
2021
2021 Final
Division: 132 - Assessing
Revenue 0.00 0.00 0.00 0.00 0.000.000.00 15.00 0.00
451300 - Assessment Searches 0.00 0.00 0.00 0.00 0.000.000.00 15.00 0.00
Expense 252,880.00 222,647.92 287,490.00 276,610.00 283,680.00254,750.00275,900.00 230,663.00 242,215.53
611100 - Full Time Employee - Regular 183,200.00 171,081.17 189,900.00 189,900.00 189,900.00186,500.00194,000.00 178,868.70 169,991.41
611105 - Part-time Permanent -Regular 0.00 0.00 0.00 0.00 0.000.000.00 272.08 0.00
611110 - Temporary Employee - Regular 0.00 0.00 20,890.00 20,900.00 20,900.000.0016,000.00 10,239.10 0.00
611200 - Full Time Employee - Overtime 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 -12,770.57 8,204.28
612100 - Medicare Contribution 2,700.00 2,415.23 3,000.00 3,000.00 3,000.002,700.003,100.00 2,519.03 2,473.08
612110 - PERA Contribution 13,800.00 12,831.08 15,810.00 15,800.00 15,800.0014,000.0014,600.00 11,750.78 12,749.35
612120 - Social Security Contribution 11,400.00 10,327.53 12,840.00 12,800.00 12,900.0011,600.0013,000.00 10,770.61 10,574.62
612140 - Health Insurance 22,500.00 20,375.31 23,960.00 13,400.00 22,500.0021,800.0017,100.00 12,733.84 21,984.72
612150 - Dental Insurance 600.00 557.50 660.00 700.00 700.00600.00600.00 502.50 602.50
612160 - Life Insurance 100.00 65.09 70.00 100.00 100.00100.00100.00 58.18 69.69
612170 - Cash Benefit 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612180 - Workers' Compensation 900.00 506.99 900.00 900.00 900.001,200.001,300.00 1,071.44 850.59
612190 - Short Term Disability 0.00 0.00 880.00 700.00 700.000.000.00 0.00 0.00
612195 - Long Term Disability 0.00 0.00 770.00 600.00 600.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
613130 - Unemployment Compensation 0.00 0.00 0.00 0.00 0.000.000.00 10,391.10 0.00
621100 - Fuels and Lubes 500.00 269.57 500.00 500.00 500.00500.00500.00 388.17 418.45
621110 - Clothing/Laundry Allowance 1,000.00 653.35 990.00 990.00 990.00200.00200.00 0.00 570.45
621120 - Office Supplies 400.00 52.20 400.00 400.00 400.00400.00200.00 108.68 156.34
621130 - Operating Supplies 200.00 105.90 200.00 200.00 200.00200.00200.00 574.90 0.00
621160 - Work Order Transfer - Parts 400.00 901.61 400.00 400.00 400.00400.00400.00 142.56 213.50
631100 - Professional Services 10,330.00 477.60 10,230.00 10,230.00 8,600.0010,300.0010,000.00 617.80 7,845.00
631130 - Insurance - Non-personnel 500.00 500.04 500.00 500.00 500.00400.00400.00 288.00 480.00
632100 - Dues & Subscription , Permit renewals 1,500.00 1,260.00 1,490.00 1,490.00 1,490.001,300.001,300.00 1,431.00 2,389.75
632110 - Transportation 300.00 0.00 300.00 300.00 300.00300.00300.00 57.69 0.00
632120 - Conferences and School 1,500.00 125.99 1,500.00 1,500.00 1,000.001,200.001,200.00 199.00 1,737.97
633100 - Advertising 350.00 61.88 350.00 350.00 350.00350.00600.00 208.50 55.00
633110 - Printing & Binding 300.00 0.00 300.00 300.00 300.00300.00300.00 54.52 461.04
633120 - Communication (phones, postage, etc)300.00 82.89 550.00 550.00 550.00300.00400.00 164.32 89.31
635100 - Services Contracted, Non-professional 100.00 -3.01 100.00 100.00 100.00100.00100.00 21.07 298.48
635120 - IS Fund Charge 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
635130 - Hardware & Software Support 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
-252,880.00 -222,647.92 -287,490.00 -276,610.00 -283,680.00-254,750.00-275,900.00Division: 132 - Assessing Surplus (Deficit):-230,648.00 -242,215.53
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2019
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2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 133 - Information Technology
Expense 585,550.00 524,854.27 628,860.00 624,580.00 624,580.00496,725.00385,900.00 390,237.83 539,892.31
611100 - Full Time Employee - Regular 259,900.00 242,863.92 267,650.00 267,700.00 267,700.00242,500.00212,400.00 213,325.05 252,557.23
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 12,821.29 7,677.81
612100 - Medicare Contribution 3,800.00 3,418.56 3,790.00 3,800.00 3,800.003,700.003,000.00 3,141.20 3,603.50
612110 - PERA Contribution 19,500.00 18,214.79 20,070.00 20,100.00 20,100.0018,900.0015,900.00 15,999.38 18,941.80
612120 - Social Security Contribution 16,100.00 14,617.44 16,220.00 16,200.00 16,300.0015,700.0013,300.00 13,431.35 15,408.41
612140 - Health Insurance 35,400.00 33,061.10 39,060.00 35,300.00 36,500.0034,200.0035,300.00 32,240.98 34,431.53
612150 - Dental Insurance 900.00 557.50 660.00 700.00 700.00900.00800.00 602.50 602.50
612160 - Life Insurance 100.00 97.63 100.00 100.00 100.00100.00100.00 91.59 104.54
612170 - Cash Benefit 5,800.00 5,347.21 5,720.00 5,700.00 5,700.005,700.000.00 0.00 154.04
612180 - Workers' Compensation 1,400.00 853.60 1,400.00 1,400.00 1,400.002,000.001,600.00 1,471.77 1,119.16
612190 - Short Term Disability 0.00 0.00 1,230.00 900.00 900.000.000.00 0.00 0.00
612195 - Long Term Disability 0.00 0.00 1,080.00 800.00 800.000.000.00 0.00 0.00
621120 - Office Supplies 500.00 498.13 300.00 300.00 300.00400.00200.00 392.17 762.93
621130 - Operating Supplies 3,500.00 4,025.01 4,700.00 4,700.00 4,700.002,000.001,000.00 7,066.84 7,469.73
621150 - Small Tools and Minor Equipment 150.00 0.00 150.00 150.00 150.00150.00300.00 1,187.95 106.71
631100 - Professional Services 0.00 185.00 1,000.00 1,000.00 1,000.000.008,000.00 0.00 45.00
631130 - Insurance - Non-personnel 500.00 500.04 500.00 500.00 500.00400.00300.00 288.00 480.00
632100 - Dues & Subscription , Permit renewals 0.00 798.00 0.00 0.00 0.000.000.00 0.00 741.61
632110 - Transportation 100.00 0.00 100.00 100.00 100.00100.00100.00 0.00 56.90
632120 - Conferences and School 8,000.00 256.97 9,000.00 9,000.00 7,700.008,000.008,000.00 5,238.75 2,021.50
633110 - Printing & Binding 0.00 0.00 0.00 0.00 0.000.000.00 0.00 15.75
633120 - Communication (phones, postage, etc)54,700.00 60,576.34 55,400.00 53,400.00 53,400.0032,175.0022,800.00 23,692.21 68,755.33
635100 - Services Contracted, Non-professional 175,200.00 10,887.65 0.00 0.00 0.00129,800.0062,800.00 59,246.80 124,836.33
635120 - IS Fund Charge 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
635130 - Hardware & Software Support 0.00 128,095.38 200,730.00 202,730.00 202,730.000.000.00 0.00 0.00
585,550.00 524,854.27 628,860.00 624,580.00 624,580.00496,725.00385,900.00Division: 133 - Information Technology Total:390,237.83 539,892.31
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2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 136 - Elections
Revenue 0.00 34,650.38 0.00 0.00 0.000.000.00 40.00 0.00
441100 - Federal Grants 0.00 14,192.74 0.00 0.00 0.000.000.00 0.00 0.00
450200 - Reimbs-Cities & Counties 0.00 20,437.64 0.00 0.00 0.000.000.00 0.00 0.00
451400 - Filing Fees 0.00 20.00 0.00 0.00 0.000.000.00 40.00 0.00
Expense 95,750.00 78,970.52 12,140.00 12,140.00 12,140.007,300.0065,400.00 49,653.41 7,385.07
611110 - Temporary Employee - Regular 81,600.00 65,115.21 0.00 0.00 0.000.0052,600.00 35,833.03 0.00
611200 - Full Time Employee - Overtime 1,000.00 742.71 0.00 0.00 0.000.001,000.00 1,772.15 0.00
611210 - Temporary/Part-time Employee - Overtime 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612100 - Medicare Contribution 200.00 211.96 0.00 0.00 0.000.00200.00 51.19 0.00
612110 - PERA Contribution 100.00 101.65 0.00 0.00 0.000.00100.00 258.38 0.00
612120 - Social Security Contribution 600.00 906.28 0.00 0.00 0.000.00700.00 218.91 0.00
612140 - Health Insurance 0.00 452.52 0.00 0.00 0.000.000.00 236.09 0.00
612150 - Dental Insurance 0.00 6.56 0.00 0.00 0.000.000.00 8.63 0.00
612160 - Life Insurance 0.00 0.97 0.00 0.00 0.000.000.00 0.07 0.00
612180 - Workers' Compensation 0.00 81.49 0.00 0.00 0.000.000.00 107.16 0.00
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
613130 - Unemployment Compensation 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
621120 - Office Supplies 700.00 1,334.72 690.00 690.00 690.00400.00400.00 367.33 179.32
621130 - Operating Supplies 500.00 818.64 500.00 500.00 500.00300.00300.00 1,391.10 665.80
631130 - Insurance - Non-personnel 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
632110 - Transportation 200.00 121.91 200.00 200.00 200.00100.00300.00 194.95 0.00
632120 - Conferences and School 0.00 25.00 0.00 0.00 0.000.000.00 0.00 0.00
633100 - Advertising 2,020.00 909.75 2,000.00 2,000.00 2,000.000.001,200.00 1,283.80 0.00
633110 - Printing & Binding 500.00 0.00 500.00 500.00 500.000.00900.00 253.26 0.00
633120 - Communication (phones, postage, etc)200.00 204.32 200.00 200.00 200.000.00400.00 363.46 374.53
635100 - Services Contracted, Non-professional 6,630.00 6,494.96 6,560.00 6,560.00 6,560.006,500.006,700.00 6,365.35 6,165.42
635110 - Rentals 1,500.00 1,441.87 1,490.00 1,490.00 1,490.000.00600.00 948.55 0.00
635130 - Hardware & Software Support 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
-95,750.00 -44,320.14 -12,140.00 -12,140.00 -12,140.00-7,300.00-65,400.00Division: 136 - Elections Surplus (Deficit):-49,613.41 -7,385.07
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2021 Proposed
2021
2021 Final
Division: 138 - City Clerk/Records
Revenue 156,600.00 125,597.04 138,600.00 142,990.00 142,990.00165,100.00155,800.00 191,145.75 178,333.36
431100 - Alcoholic Beverages 69,400.00 50,842.50 68,400.00 68,400.00 68,400.0069,400.0066,000.00 74,290.00 66,465.00
431300 - Dog Licenses 3,300.00 4,075.00 3,300.00 3,300.00 3,300.003,300.002,000.00 2,890.00 5,260.00
431900 - All Other Licenses 31,700.00 38,285.00 31,700.00 31,700.00 31,700.0030,200.0029,800.00 36,046.29 37,510.00
451100 - Sale of Maps, Publications, Videos, Misc.200.00 0.00 200.00 200.00 200.00200.000.00 386.50 57.25
451400 - Filing Fees 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
461100 - Fines 0.00 1,750.00 0.00 0.00 0.000.000.00 10,300.00 2,650.00
475200 - 3% Gambling Tax 52,000.00 30,644.54 35,000.00 39,390.00 39,390.0062,000.0058,000.00 67,232.96 66,391.11
Expense 108,350.00 98,232.39 115,050.00 112,150.00 112,550.00132,100.00115,500.00 115,219.35 102,882.55
611100 - Full Time Employee - Regular 70,700.00 63,201.92 72,390.00 72,400.00 72,400.0091,500.0088,800.00 89,177.29 91,157.11
611110 - Temporary Employee - Regular 0.00 0.00 0.00 0.00 0.009,000.000.00 0.00 0.00
611200 - Full Time Employee - Overtime 0.00 0.00 0.00 0.00 0.001,000.000.00 0.00 0.00
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 2,375.39 -11,746.94
612100 - Medicare Contribution 1,050.00 805.64 1,010.00 1,000.00 1,000.001,400.001,300.00 1,376.00 1,163.74
612110 - PERA Contribution 8,500.00 4,740.14 5,430.00 5,400.00 5,400.007,000.006,700.00 6,688.30 6,283.02
612120 - Social Security Contribution 4,400.00 3,444.82 4,330.00 4,300.00 4,300.006,300.005,500.00 5,883.64 4,976.31
612140 - Health Insurance 14,800.00 19,149.02 22,590.00 19,900.00 21,100.000.000.00 0.00 3,959.59
612150 - Dental Insurance 300.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612160 - Life Insurance 100.00 32.54 30.00 0.00 0.00100.00100.00 34.85 34.85
612170 - Cash Benefit 0.00 0.00 0.00 0.00 0.005,700.005,700.00 5,853.33 4,268.97
612180 - Workers' Compensation 600.00 218.30 600.00 600.00 600.00700.00600.00 630.99 418.46
612190 - Short Term Disability 0.00 0.00 340.00 300.00 300.000.000.00 0.00 0.00
612195 - Long Term Disability 0.00 0.00 280.00 200.00 200.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.00 0.000.000.00 100.00 0.00
621120 - Office Supplies 600.00 41.61 590.00 590.00 290.00600.00600.00 112.49 172.22
621130 - Operating Supplies 700.00 17.99 690.00 690.00 690.00700.00700.00 0.00 1,047.57
631100 - Professional Services 0.00 0.00 0.00 0.00 0.000.000.00 0.00 45.80
631130 - Insurance - Non-personnel 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
632100 - Dues & Subscription , Permit renewals 400.00 3,675.00 400.00 400.00 400.00400.00300.00 470.00 165.00
632110 - Transportation 200.00 0.00 700.00 700.00 300.00200.00200.00 100.83 45.82
632120 - Conferences and School 2,300.00 270.00 2,000.00 2,000.00 2,000.002,300.00900.00 722.00 541.38
633100 - Advertising 2,100.00 2,115.01 2,080.00 2,080.00 1,980.002,100.002,000.00 725.90 223.51
633110 - Printing & Binding 700.00 0.00 690.00 690.00 690.00700.000.00 716.65 96.66
633120 - Communication (phones, postage, etc)400.00 520.40 400.00 400.00 400.00400.00100.00 101.69 29.48
635100 - Services Contracted, Non-professional 500.00 0.00 500.00 500.00 500.002,000.002,000.00 150.00 0.00
635120 - IS Fund Charge 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
635130 - Hardware & Software Support 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
48,250.00 27,364.65 23,550.00 30,840.00 30,440.0033,000.0040,300.00Division: 138 - City Clerk/Records Surplus (Deficit):75,926.40 75,450.81
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2020
Total Budget
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2018
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Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 141 - Non-departmental
Revenue 16,647,310.00 16,056,452.87 15,100,300.00 15,150,300.00 15,150,300.0014,014,961.0013,455,300.00 13,441,545.90 13,902,896.26
411100 - Current Ad Valorem 12,458,025.00 12,175,086.24 12,931,600.00 12,931,600.00 12,931,600.0011,783,833.0011,064,600.00 11,081,330.77 11,679,314.16
411200 - Delinquent Ad Valorem -31,600.00 75,748.34 87,400.00 87,400.00 87,400.00-24,300.0034,300.00 30,548.85 -6,213.70
415100 - Penalties & Interest on Delinquent Taxes 12,700.00 2,726.49 12,700.00 12,700.00 12,700.0012,700.0017,000.00 12,146.83 9,793.38
415200 - Forfeited Tax Sale Apportionment 0.00 0.00 0.00 0.00 0.000.000.00 19,493.75 33,443.40
443100 - Local Government Aid (LGA)794,700.00 397,350.00 694,700.00 744,700.00 744,700.00914,653.00918,600.00 918,600.00 914,653.00
443101 - Market Value Homestead Credit - OLD 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
443110 - PERA Coordinated Aid 0.00 0.00 0.00 0.00 0.0027,300.0027,200.00 27,282.00 27,282.00
451220 - Administrative Charges from Other City Funds & HRA 1,132,800.00 1,132,799.96 1,156,700.00 1,156,700.00 1,156,700.001,041,675.001,037,400.00 1,033,400.04 1,037,518.88
473100 - General Contributions & Donations 0.00 0.00 0.00 0.00 0.000.000.00 854.43 0.00
474100 - Insurance Reimbursement 37,285.00 17,804.00 22,000.00 22,000.00 22,000.0060,700.0060,900.00 21,402.96 12,655.26
474110 - Other Reimbursements 0.00 0.00 0.00 0.00 0.000.000.00 80.99 375.00
475300 - Sale of Miscellaneous Property 4,600.00 1,204.25 3,000.00 3,000.00 3,000.004,600.004,000.00 3,098.72 1,407.30
475900 - Miscellaneous Revenues 7,100.00 4,733.32 5,500.00 5,500.00 5,500.007,100.003,800.00 5,806.48 5,967.62
493100 - Transfer In From Other Funds 2,231,700.00 2,249,000.27 186,700.00 186,700.00 186,700.00186,700.00287,500.00 287,500.08 186,699.96
Expense 58,090.00 10,167.62 22,860.00 60,560.00 78,460.00211,400.0063,700.00 44,635.92 2,385,555.79
611100 - Full Time Employee - Regular 35,000.00 0.00 0.00 35,000.00 168,490.00106,200.0044,000.00 0.00 0.00
612100 - Medicare Contribution 0.00 0.00 0.00 500.00 500.000.000.00 0.00 0.00
612120 - Social Security Contribution 0.00 0.00 0.00 2,200.00 2,200.000.000.00 0.00 0.00
613130 - Unemployment Compensation 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
621120 - Office Supplies 0.00 0.00 0.00 0.00 0.000.000.00 1,895.00 0.00
621130 - Operating Supplies 0.00 703.54 0.00 0.00 0.000.000.00 -6,561.53 711.36
631100 - Professional Services 2,500.00 0.00 2,480.00 2,480.00 2,480.0025,000.000.00 34,377.00 0.00
632120 - Conferences and School 19,890.00 4,425.00 19,690.00 19,690.00 18,800.0019,500.0019,000.00 13,768.50 9,288.00
633100 - Advertising 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
633120 - Communication (phones, postage, etc)700.00 1,227.37 690.00 690.00 690.00700.00700.00 1,156.95 1,165.80
635100 - Services Contracted, Non-professional 0.00 2,333.75 0.00 0.00 0.000.000.00 0.00 16,738.83
635110 - Rentals 0.00 1,317.05 0.00 0.00 0.000.000.00 0.00 0.00
638140 - Miscellaneous Expenses 0.00 160.91 0.00 0.00 -114,700.0060,000.000.00 0.00 24,611.80
638160 - Other Charges & Services - NOT USED 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
993100 - Transfer Out to Other Funds 0.00 0.00 0.00 0.00 0.000.000.00 0.00 2,333,040.00
16,589,220.00 16,046,285.25 15,077,440.00 15,089,740.00 15,071,840.0013,803,561.0013,391,600.00Division: 141 - Non-departmental Surplus (Deficit):13,396,909.98 11,517,340.47
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YTD Activity
2020
Total Budget
2019
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2018
Total Budget
Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 142 - Emergency Reserves
Revenue 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
441100 - Federal Grants 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
Expense 89,250.00 388,614.11 88,360.00 88,360.00 88,360.0087,500.00122,400.00 44,000.00 0.00
621130 - Operating Supplies 0.00 25,296.19 0.00 0.00 0.000.000.00 0.00 0.00
621140 - Supplies for Repair & Maintenance 0.00 4,983.36 0.00 0.00 0.000.000.00 0.00 0.00
621150 - Small Tools and Minor Equipment 0.00 52,942.77 0.00 0.00 0.000.000.00 0.00 0.00
631100 - Professional Services 0.00 4,096.00 0.00 0.00 0.000.000.00 0.00 0.00
632120 - Conferences and School 0.00 79.90 0.00 0.00 0.000.000.00 0.00 0.00
633120 - Communication (phones, postage, etc)0.00 1,320.12 0.00 0.00 0.000.000.00 0.00 0.00
635100 - Services Contracted, Non-professional 0.00 28,068.18 0.00 0.00 0.000.000.00 0.00 0.00
635130 - Hardware & Software Support 0.00 12,898.84 0.00 0.00 0.000.000.00 0.00 0.00
638140 - Miscellaneous Expenses 89,250.00 258,928.75 88,360.00 88,360.00 88,360.0087,500.0078,400.00 0.00 0.00
993100 - Transfer Out to Other Funds 0.00 0.00 0.00 0.00 0.000.0044,000.00 44,000.00 0.00
-89,250.00 -388,614.11 -88,360.00 -88,360.00 -88,360.00-87,500.00-122,400.00Division: 142 - Emergency Reserves Surplus (Deficit):-44,000.00 0.00
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YTD Activity
2020
Total Budget
2019
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2018
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Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 211 - Police
Revenue 778,000.00 857,594.54 898,400.00 898,400.00 898,400.00782,300.00716,500.00 902,076.42 937,653.92
441100 - Federal Grants 40,000.00 121,129.16 160,000.00 160,000.00 160,000.0070,200.0024,000.00 69,610.04 84,558.83
441200 - Federal Emergency Management (Police) -EMPG Grant 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
443200 - Police Training Reimbursement (POST)30,000.00 40,459.15 40,000.00 40,000.00 40,000.0030,000.0030,000.00 40,194.16 40,761.25
443220 - Insurance Premium Tax - Police State Aid 340,000.00 389,855.29 347,000.00 347,000.00 347,000.00315,100.00349,500.00 349,453.87 383,937.22
443400 - All Other State Grants 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
450200 - Reimbs-Cities & Counties 10,100.00 0.00 10,100.00 10,100.00 10,100.0020,100.000.00 40,051.66 59,670.52
453100 - School Resource Officer 233,000.00 231,428.00 240,000.00 240,000.00 240,000.00208,000.00208,000.00 211,822.00 225,888.00
453110 - Police Security 23,100.00 27,262.50 23,100.00 23,100.00 23,100.0023,100.0011,500.00 97,872.25 22,150.00
453120 - False Alarms 2,300.00 1,255.50 2,300.00 2,300.00 2,300.002,300.002,000.00 2,689.25 2,390.25
453140 - Seized Vehicle Storage Fees 500.00 0.00 0.00 0.00 0.00500.000.00 0.00 0.00
453150 - Pawn Shop Transaction Fees 81,100.00 36,213.00 60,000.00 60,000.00 60,000.0095,100.0090,000.00 61,329.00 91,686.00
453160 - Accident Reports and Photos 2,400.00 1,417.00 2,400.00 2,400.00 2,400.002,400.001,500.00 2,853.00 1,608.50
461120 - Restitution Payments 700.00 150.00 700.00 700.00 700.00700.000.00 2,812.53 229.66
473100 - General Contributions & Donations 10,000.00 7,050.00 8,800.00 8,800.00 8,800.0010,000.000.00 14,875.00 20,875.00
474100 - Insurance Reimbursement 2,100.00 0.00 1,900.00 1,900.00 1,900.002,100.000.00 0.00 0.00
475300 - Sale of Miscellaneous Property 900.00 79.80 900.00 900.00 900.00900.000.00 8,044.81 1,427.71
475900 - Miscellaneous Revenues 1,800.00 1,295.14 1,200.00 1,200.00 1,200.001,800.000.00 468.85 2,470.98
Expense 7,051,560.00 6,411,788.44 7,608,550.00 7,398,440.00 7,414,180.006,796,400.006,443,100.00 6,344,260.21 6,644,885.93
611100 - Full Time Employee - Regular 4,174,700.00 4,089,764.01 4,731,570.00 4,655,500.00 4,655,500.004,240,000.004,074,700.00 3,998,653.50 4,156,186.43
611105 - Part-time Permanent -Regular 344,700.00 117,481.37 92,350.00 145,800.00 145,800.00122,570.00100,600.00 75,624.83 74,452.23
611200 - Full Time Employee - Overtime 236,900.00 255,537.71 244,170.00 244,200.00 244,200.00236,900.00230,000.00 270,244.31 297,867.72
611210 - Temporary/Part-time Employee - Overtime 2,700.00 2,747.46 0.00 0.00 0.002,600.002,600.00 4,077.16 4,439.62
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 18,761.62 22,276.61
611400 - Severance's and Separations 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612100 - Medicare Contribution 70,300.00 64,995.30 73,370.00 73,300.00 73,300.0067,600.0062,200.00 64,130.63 66,372.83
612110 - PERA Contribution 801,300.00 719,311.94 832,490.00 830,000.00 830,000.00740,300.00661,500.00 653,049.79 719,155.28
612120 - Social Security Contribution 34,100.00 30,765.64 33,960.00 33,400.00 33,400.0032,500.0024,100.00 31,331.88 31,646.53
612140 - Health Insurance 462,000.00 362,312.67 468,140.00 378,800.00 407,600.00440,700.00448,000.00 390,850.62 424,210.38
612150 - Dental Insurance 10,200.00 7,026.25 9,240.00 8,600.00 8,600.009,600.006,900.00 7,926.25 8,366.25
612160 - Life Insurance 1,800.00 1,659.74 1,870.00 1,800.00 1,800.001,800.002,000.00 1,742.50 1,764.48
612170 - Cash Benefit 108,700.00 110,758.49 120,150.00 120,100.00 120,100.00114,400.00115,000.00 123,448.05 119,267.10
612180 - Workers' Compensation 143,200.00 99,927.91 143,200.00 143,200.00 143,200.00168,400.00151,000.00 157,289.19 125,980.15
612190 - Short Term Disability 0.00 0.00 19,880.00 14,900.00 14,900.000.000.00 0.00 0.00
612195 - Long Term Disability 0.00 0.00 17,020.00 12,800.00 12,800.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 4,925.00 0.00 0.00 0.000.00500.00 125.00 375.00
613130 - Unemployment Compensation 0.00 115.71 0.00 0.00 0.000.000.00 0.00 0.00
621100 - Fuels and Lubes 100,800.00 64,844.79 95,000.00 95,000.00 95,000.0098,900.0096,500.00 96,739.05 73,913.89
621110 - Clothing/Laundry Allowance 38,300.00 36,079.01 37,920.00 37,920.00 37,920.0037,600.0034,600.00 25,385.08 48,149.40
621120 - Office Supplies 5,300.00 2,407.04 5,250.00 5,250.00 5,250.005,200.005,100.00 3,229.28 4,650.16
621130 - Operating Supplies 37,900.00 44,517.30 38,000.00 38,000.00 38,000.0061,900.0035,000.00 41,268.33 79,250.26
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2020
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2019
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2018
Total Budget
Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
621140 - Supplies for Repair & Maintenance 1,500.00 75.84 1,490.00 1,490.00 1,490.001,500.001,500.00 1,156.71 293.97
621150 - Small Tools and Minor Equipment 5,200.00 4,000.13 5,150.00 5,150.00 5,150.005,100.005,000.00 2,677.29 17,984.95
621160 - Work Order Transfer - Parts 34,400.00 23,663.13 34,060.00 34,060.00 34,060.0033,700.0032,900.00 30,846.66 30,782.56
631100 - Professional Services 34,160.00 19,603.08 33,820.00 33,820.00 27,820.0042,600.0044,500.00 12,011.12 12,658.40
631130 - Insurance - Non-personnel 123,300.00 123,300.00 201,100.00 201,100.00 201,100.0057,800.0041,100.00 41,028.00 68,784.00
631140 - Admin Charges 200.00 0.00 200.00 200.00 200.00200.000.00 0.00 0.00
632100 - Dues & Subscription , Permit renewals 6,400.00 5,069.48 6,340.00 6,340.00 6,340.006,325.004,400.00 6,960.55 5,839.32
632110 - Transportation 1,900.00 1,231.73 1,700.00 1,700.00 1,700.001,900.001,900.00 897.24 2,155.55
632120 - Conferences and School 46,300.00 31,436.73 47,060.00 47,060.00 42,000.0045,425.0039,400.00 39,892.39 62,332.64
633100 - Advertising 1,000.00 0.00 990.00 990.00 990.001,000.001,000.00 0.00 229.00
633110 - Printing & Binding 4,300.00 3,961.54 4,260.00 4,260.00 4,260.004,200.004,100.00 3,703.62 4,152.47
633120 - Communication (phones, postage, etc)113,700.00 102,257.93 201,100.00 116,000.00 116,000.00111,430.00104,600.00 95,390.72 102,523.53
634100 - Utility Services 5,700.00 -57.80 5,640.00 5,640.00 5,640.005,600.005,500.00 4,347.33 2,144.96
635100 - Services Contracted, Non-professional 92,100.00 16,234.69 35,000.00 35,000.00 33,000.0090,300.0099,400.00 101,349.69 69,430.26
635110 - Rentals 2,600.00 1,150.00 2,570.00 2,570.00 2,570.002,600.002,500.00 2,156.71 2,250.00
635120 - IS Fund Charge 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
635130 - Hardware & Software Support 0.00 59,684.62 63,740.00 63,740.00 63,740.000.000.00 0.00 0.00
638180 - Pmts to Other Agencies 5,900.00 5,000.00 750.00 750.00 750.005,750.005,000.00 37,965.11 5,000.00
703100 - Machinery & Equipment 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
993100 - Transfer Out to Other Funds 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
-6,273,560.00 -5,554,193.90 -6,710,150.00 -6,500,040.00 -6,515,780.00-6,014,100.00-5,726,600.00Division: 211 - Police Surplus (Deficit):-5,442,183.79 -5,707,232.01
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2020
Total Budget
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Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 215 - Emergency Management
Revenue 0.00 0.00 0.00 0.00 0.000.000.00 0.00 351.61
474110 - Other Reimbursements 0.00 0.00 0.00 0.00 0.000.000.00 0.00 351.61
Expense 18,100.00 9,968.12 55,710.00 17,820.00 16,320.0018,700.0018,000.00 11,156.70 15,344.76
611105 - Part-time Permanent -Regular 0.00 0.00 32,900.00 0.00 0.000.000.00 0.00 0.00
611210 - Temporary/Part-time Employee - Overtime 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612100 - Medicare Contribution 0.00 0.00 480.00 0.00 0.000.000.00 0.00 0.00
612110 - PERA Contribution 0.00 0.00 2,470.00 0.00 0.000.000.00 0.00 0.00
612120 - Social Security Contribution 0.00 0.00 2,040.00 0.00 0.000.000.00 0.00 0.00
612160 - Life Insurance 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612180 - Workers' Compensation 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
621100 - Fuels and Lubes 0.00 0.00 0.00 0.00 0.000.000.00 37.24 0.00
621110 - Clothing/Laundry Allowance 1,000.00 323.16 990.00 990.00 990.001,000.001,000.00 1,882.90 1,305.59
621130 - Operating Supplies 5,300.00 2,400.18 5,250.00 5,250.00 4,250.005,200.005,000.00 267.81 584.96
631130 - Insurance - Non-personnel 500.00 500.04 500.00 500.00 500.001,400.001,100.00 1,008.00 1,668.00
632100 - Dues & Subscription , Permit renewals 800.00 700.00 790.00 790.00 790.00800.00800.00 455.00 805.00
632120 - Conferences and School 600.00 722.81 800.00 800.00 800.00600.00600.00 720.82 888.00
633120 - Communication (phones, postage, etc)600.00 465.90 500.00 500.00 500.00600.00600.00 1,330.83 523.86
634100 - Utility Services 600.00 428.51 590.00 590.00 590.00600.00600.00 633.22 451.83
635100 - Services Contracted, Non-professional 8,700.00 4,427.52 8,400.00 8,400.00 7,900.008,500.008,300.00 4,820.88 9,117.52
-18,100.00 -9,968.12 -55,710.00 -17,820.00 -16,320.00-18,700.00-18,000.00Division: 215 - Emergency Management Surplus (Deficit):-11,156.70 -14,993.15
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2020
Total Budget
2019
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2018
Total Budget
Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 219 - Fire
Revenue 200,500.00 218,511.83 198,600.00 198,600.00 198,600.00207,100.00202,900.00 214,147.04 211,980.91
435500 - Universal Fire Code Permits / UFC Permits 31,500.00 31,473.00 31,500.00 31,500.00 31,500.0031,500.0031,000.00 33,358.61 25,169.74
441100 - Federal Grants 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
443210 - Insurance Premium Tax - Fire State Aid 154,000.00 176,560.68 154,000.00 154,000.00 154,000.00147,800.00155,900.00 155,919.38 166,648.78
443400 - All Other State Grants 4,900.00 7,858.15 4,900.00 4,900.00 4,900.0015,000.007,500.00 7,562.55 15,464.60
450200 - Reimbs-Cities & Counties 2,000.00 0.00 2,000.00 2,000.00 2,000.004,700.000.00 3,337.50 0.00
453160 - Accident Reports and Photos 0.00 20.00 0.00 0.00 0.000.000.00 15.00 0.00
453200 - Fire Response Fees 6,800.00 2,400.00 4,900.00 4,900.00 4,900.006,800.008,500.00 4,199.00 2,794.79
453220 - Fire Code Inspection Fees 0.00 150.00 0.00 0.00 0.000.000.00 400.00 200.00
461120 - Restitution Payments 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
473100 - General Contributions & Donations 900.00 50.00 900.00 900.00 900.00900.000.00 7,050.00 1,703.00
474110 - Other Reimbursements 0.00 0.00 0.00 0.00 0.000.000.00 2,305.00 0.00
475300 - Sale of Miscellaneous Property 400.00 0.00 400.00 400.00 400.00400.000.00 0.00 0.00
Expense 1,498,700.00 1,297,941.06 1,544,500.00 1,533,930.00 1,541,510.001,482,000.001,580,900.00 1,548,836.50 1,429,010.71
611100 - Full Time Employee - Regular 500,600.00 416,702.64 498,230.00 498,200.00 506,200.00486,500.00579,200.00 551,548.33 461,903.31
611110 - Temporary Employee - Regular 280,600.00 285,186.28 289,010.00 289,000.00 289,000.00280,600.00277,900.00 273,728.88 300,235.51
611200 - Full Time Employee - Overtime 40,400.00 24,987.90 41,450.00 41,500.00 41,500.0040,000.0040,000.00 38,738.99 27,714.51
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 -3,823.13 -6,345.53
611400 - Severance's and Separations 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612100 - Medicare Contribution 11,900.00 10,469.89 11,860.00 11,900.00 12,000.0011,700.0013,100.00 12,532.69 11,190.02
612110 - PERA Contribution 89,900.00 72,719.37 89,890.00 89,900.00 91,300.0084,000.0096,400.00 89,855.73 75,799.50
612120 - Social Security Contribution 21,000.00 21,374.21 21,580.00 21,600.00 21,600.0020,900.0020,600.00 20,713.49 21,319.27
612140 - Health Insurance 96,100.00 73,965.09 90,790.00 81,200.00 84,800.0077,800.0092,000.00 80,533.11 80,744.53
612150 - Dental Insurance 1,500.00 1,610.00 1,980.00 2,000.00 2,000.001,500.001,500.00 1,506.25 1,515.00
612160 - Life Insurance 1,300.00 1,761.34 2,690.00 2,700.00 2,700.001,300.002,500.00 1,903.89 1,551.79
612170 - Cash Benefit 0.00 0.00 0.00 0.00 0.005,700.005,700.00 5,743.30 2,948.67
612180 - Workers' Compensation 67,200.00 37,190.62 67,200.00 67,200.00 67,200.0098,500.0077,000.00 100,291.56 54,847.20
612190 - Short Term Disability 0.00 0.00 2,320.00 1,700.00 1,700.000.000.00 0.00 0.00
612195 - Long Term Disability 0.00 0.00 1,970.00 1,500.00 1,500.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 125.00 0.00 0.00 0.000.000.00 450.00 3,225.00
613130 - Unemployment Compensation 0.00 53.05 0.00 0.00 0.000.000.00 0.00 0.00
621100 - Fuels and Lubes 15,700.00 10,360.86 14,440.00 14,440.00 14,000.0015,400.0015,000.00 13,156.71 10,394.68
621110 - Clothing/Laundry Allowance 32,400.00 18,723.16 32,080.00 32,080.00 27,300.0031,800.0031,000.00 21,441.46 24,421.81
621120 - Office Supplies 1,000.00 498.78 990.00 990.00 990.001,000.001,000.00 1,086.40 1,525.27
621130 - Operating Supplies 10,500.00 6,518.48 11,400.00 11,400.00 11,400.0010,300.0010,000.00 12,447.00 13,743.48
621140 - Supplies for Repair & Maintenance 5,200.00 3,295.65 5,150.00 5,150.00 5,150.005,100.005,000.00 3,473.78 3,831.14
621150 - Small Tools and Minor Equipment 7,200.00 2,836.03 7,130.00 7,130.00 7,130.0022,200.007,000.00 8,103.33 13,746.16
621160 - Work Order Transfer - Parts 10,500.00 1,647.82 10,400.00 10,400.00 10,400.0010,300.0010,000.00 5,237.64 7,353.55
631100 - Professional Services 19,900.00 25,570.45 19,700.00 19,700.00 19,700.0018,500.0018,000.00 13,671.00 29,601.10
631130 - Insurance - Non-personnel 27,600.00 27,600.00 41,000.00 41,000.00 41,000.005,700.004,100.00 4,080.00 6,780.00
632100 - Dues & Subscription , Permit renewals 6,300.00 2,395.00 6,240.00 6,240.00 6,240.006,200.006,000.00 4,282.56 4,215.00
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2020
Total Budget
2019
Total Budget
2018
Total Budget
Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
632110 - Transportation 900.00 0.00 790.00 790.00 790.00900.00900.00 859.19 236.13
632120 - Conferences and School 15,700.00 8,695.09 15,730.00 15,730.00 15,430.0015,400.0015,000.00 25,439.93 14,798.38
633100 - Advertising 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
633110 - Printing & Binding 1,000.00 36.71 990.00 990.00 990.001,000.001,000.00 484.14 150.93
633120 - Communication (phones, postage, etc)12,600.00 10,231.51 41,000.00 41,000.00 41,000.0012,300.0017,000.00 15,501.75 13,479.98
634100 - Utility Services 7,800.00 3,349.31 6,720.00 6,720.00 6,720.007,700.007,500.00 6,294.57 5,468.47
635100 - Services Contracted, Non-professional 56,500.00 45,478.80 50,940.00 50,940.00 50,940.0055,400.0076,000.00 83,251.29 75,328.79
635110 - Rentals 500.00 0.00 500.00 500.00 500.00500.00500.00 245.00 500.00
635120 - IS Fund Charge 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
635130 - Hardware & Software Support 0.00 7,859.06 5,000.00 5,000.00 5,000.000.000.00 0.00 0.00
638140 - Miscellaneous Expenses 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
638180 - Pmts to Other Agencies 156,900.00 176,698.96 155,330.00 155,330.00 155,330.00153,800.00150,000.00 156,057.66 166,787.06
-1,298,200.00 -1,079,429.23 -1,345,900.00 -1,335,330.00 -1,342,910.00-1,274,900.00-1,378,000.00Division: 219 - Fire Surplus (Deficit):-1,334,689.46 -1,217,029.80
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2020
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Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 311 - Campus Facilities
Expense 506,700.00 497,026.62 636,300.00 587,350.00 589,850.00612,300.00334,900.00 373,283.74 477,291.72
611100 - Full Time Employee - Regular 136,100.00 129,811.69 226,490.00 202,300.00 177,800.00147,700.0083,200.00 83,479.44 122,504.77
611105 - Part-time Permanent -Regular 20,800.00 20,935.33 0.00 0.00 24,500.0019,800.0019,600.00 19,931.04 16,929.53
611200 - Full Time Employee - Overtime 0.00 2,743.60 0.00 0.00 0.000.000.00 3,157.02 6,803.45
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612100 - Medicare Contribution 2,300.00 2,129.73 3,100.00 2,800.00 2,900.002,400.001,500.00 1,482.26 2,037.04
612110 - PERA Contribution 11,800.00 11,477.27 16,950.00 15,100.00 15,100.0012,600.007,700.00 7,954.56 10,903.47
612120 - Social Security Contribution 9,700.00 9,107.11 13,270.00 12,200.00 12,200.0010,400.006,400.00 6,339.20 8,709.49
612140 - Health Insurance 33,300.00 23,534.65 48,640.00 27,800.00 30,200.0032,600.0016,200.00 17,744.45 27,107.44
612150 - Dental Insurance 700.00 571.81 1,110.00 800.00 800.00600.00300.00 337.76 575.58
612160 - Life Insurance 100.00 72.78 90.00 100.00 100.00100.00100.00 44.77 73.65
612170 - Cash Benefit 1,000.00 539.00 570.00 600.00 600.00900.00900.00 462.00 574.20
612180 - Workers' Compensation 3,200.00 2,517.14 3,200.00 3,200.00 3,200.006,200.002,300.00 2,504.09 2,444.46
612190 - Short Term Disability 0.00 0.00 820.00 600.00 600.000.000.00 0.00 0.00
612195 - Long Term Disability 0.00 0.00 710.00 500.00 500.000.000.00 0.00 0.00
621100 - Fuels and Lubes 1,500.00 135.21 1,500.00 1,500.00 1,500.0015,400.000.00 0.00 0.00
621110 - Clothing/Laundry Allowance 5,400.00 3,517.53 3,000.00 3,000.00 3,000.003,300.003,200.00 3,972.07 2,766.53
621120 - Office Supplies 300.00 1,197.70 2,000.00 2,000.00 2,000.00100.00100.00 122.49 833.89
621130 - Operating Supplies 10,000.00 16,190.10 13,500.00 13,500.00 13,500.005,000.003,000.00 1,337.21 11,369.06
621140 - Supplies for Repair & Maintenance 16,000.00 17,179.17 20,000.00 20,000.00 20,000.003,000.005,000.00 7,962.31 11,668.22
621150 - Small Tools and Minor Equipment 3,000.00 661.77 2,500.00 2,500.00 2,500.001,500.001,500.00 20,779.55 1,397.80
621160 - Work Order Transfer - Parts 400.00 391.24 400.00 400.00 400.00400.00400.00 11.18 0.00
631100 - Professional Services 0.00 0.00 0.00 0.00 0.000.000.00 0.00 150.00
631130 - Insurance - Non-personnel 3,600.00 3,600.00 500.00 500.00 500.0010,100.007,200.00 7,200.00 12,024.00
632100 - Dues & Subscription , Permit renewals 3,000.00 4,636.75 3,000.00 3,000.00 3,000.00200.00200.00 1,092.86 4,824.00
632110 - Transportation 200.00 0.00 200.00 200.00 200.00200.00200.00 391.56 208.16
632120 - Conferences and School 3,000.00 230.90 2,000.00 2,000.00 2,000.001,200.001,200.00 1,324.42 275.00
633120 - Communication (phones, postage, etc)1,300.00 926.80 2,000.00 2,000.00 2,000.001,200.001,600.00 3,393.24 1,780.54
634100 - Utility Services 115,000.00 103,022.43 145,000.00 145,000.00 145,000.00126,900.0089,100.00 96,035.91 98,734.99
635100 - Services Contracted, Non-professional 125,000.00 137,017.79 123,750.00 123,750.00 123,750.00125,000.0084,000.00 86,203.06 67,028.39
635110 - Rentals 0.00 2,526.68 0.00 0.00 0.000.000.00 0.00 0.00
635130 - Hardware & Software Support 0.00 450.00 2,000.00 2,000.00 2,000.000.000.00 0.00 0.00
638140 - Miscellaneous Expenses 0.00 1,357.28 0.00 0.00 0.0085,500.000.00 0.00 65,022.90
638180 - Pmts to Other Agencies 0.00 545.16 0.00 0.00 0.000.000.00 21.29 545.16
506,700.00 497,026.62 636,300.00 587,350.00 589,850.00612,300.00334,900.00Division: 311 - Campus Facilities Total:373,283.74 477,291.72
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2020
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2019
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2018
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2021
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2021
2021 Proposed
2021
2021 Final
Division: 314 - Engineering
Revenue 397,800.00 384,534.89 403,600.00 403,600.00 403,600.00396,500.00392,600.00 427,187.54 403,395.23
435600 - Load Limit Waiver 200.00 75.00 200.00 200.00 200.00200.000.00 325.00 300.00
435700 - Excavation/Right of Way/Erosion Control Permit 31,800.00 8,835.25 31,800.00 31,800.00 31,800.0031,800.0027,500.00 34,700.00 29,044.50
435900 - All Other Permits 200.00 1,195.00 200.00 200.00 200.00200.000.00 1,550.00 75.00
445200 - Watershed District Grants 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
451210 - Administrative Charges 0.00 0.00 0.00 0.00 0.000.000.00 14,500.00 0.00
455100 - Public Works Construction (Specs/Plans, non-curb c 1,400.00 0.00 1,400.00 1,400.00 1,400.001,400.00900.00 1,375.00 0.00
455130 - Antenna Rental Fee 364,200.00 374,429.64 370,000.00 370,000.00 370,000.00362,900.00364,200.00 374,737.54 373,975.73
Expense 355,000.00 345,917.77 372,240.00 369,000.00 365,800.00347,700.00331,700.00 289,898.93 379,807.42
611100 - Full Time Employee - Regular 165,400.00 153,354.50 171,930.00 171,900.00 171,900.00163,400.00154,200.00 153,969.66 155,709.28
611110 - Temporary Employee - Regular 9,100.00 20,606.85 9,380.00 9,400.00 9,400.009,100.009,000.00 9,127.30 12,703.91
611200 - Full Time Employee - Overtime 5,200.00 10,419.90 5,360.00 5,400.00 5,400.005,200.005,100.00 4,446.64 4,092.72
611210 - Temporary/Part-time Employee - Overtime 0.00 2,121.41 0.00 0.00 0.000.000.00 0.00 209.79
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 -25,094.50 19,929.88
612100 - Medicare Contribution 2,600.00 2,750.27 2,830.00 2,800.00 2,800.002,600.002,400.00 2,059.31 2,809.67
612110 - PERA Contribution 12,800.00 12,724.15 13,890.00 13,900.00 13,900.0012,600.0012,000.00 12,256.84 11,917.59
612120 - Social Security Contribution 11,200.00 11,760.13 12,120.00 12,100.00 12,100.0011,000.0010,600.00 8,806.10 12,012.62
612140 - Health Insurance 25,900.00 21,748.54 26,780.00 24,000.00 25,000.0028,400.0026,100.00 26,400.93 23,877.54
612150 - Dental Insurance 600.00 385.36 380.00 400.00 400.00600.00800.00 611.37 434.29
612160 - Life Insurance 100.00 71.27 80.00 100.00 100.00100.00100.00 77.41 70.88
612170 - Cash Benefit 3,100.00 10,272.97 14,020.00 14,000.00 14,000.00500.00500.00 5,912.74 8,327.73
612180 - Workers' Compensation 1,000.00 662.90 1,000.00 1,000.00 1,000.001,300.00900.00 1,166.68 848.09
612190 - Short Term Disability 0.00 0.00 850.00 600.00 600.000.000.00 0.00 0.00
612195 - Long Term Disability 0.00 0.00 720.00 500.00 500.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 50.00 0.00 0.00 0.000.000.00 0.00 0.00
621100 - Fuels and Lubes 2,500.00 1,290.18 2,000.00 2,000.00 2,000.002,800.002,700.00 1,630.47 850.88
621110 - Clothing/Laundry Allowance 700.00 225.38 600.00 600.00 600.00400.00400.00 785.27 865.39
621120 - Office Supplies 2,200.00 1,113.17 1,500.00 1,500.00 1,500.002,500.002,000.00 1,335.84 1,318.08
621130 - Operating Supplies 2,500.00 1,719.52 2,500.00 2,500.00 2,500.002,500.002,000.00 222.96 1,303.06
621140 - Supplies for Repair & Maintenance 0.00 346.33 0.00 0.00 0.000.000.00 0.00 20.93
621150 - Small Tools and Minor Equipment 1,500.00 0.00 4,000.00 4,000.00 2,800.001,000.001,000.00 0.00 3,232.63
621160 - Work Order Transfer - Parts 1,500.00 72.66 1,500.00 1,500.00 1,500.001,200.001,200.00 765.23 2,401.95
631100 - Professional Services 15,000.00 30,424.07 14,900.00 14,900.00 14,900.0015,000.0015,000.00 10,803.73 33,493.10
631130 - Insurance - Non-personnel 4,100.00 4,100.04 1,000.00 1,000.00 1,000.001,600.001,200.00 1,164.00 1,908.00
632100 - Dues & Subscription , Permit renewals 8,000.00 2,675.25 500.00 500.00 500.007,500.007,000.00 4,553.04 8,661.54
632110 - Transportation 1,000.00 19.55 1,000.00 1,000.00 1,000.001,000.00800.00 840.39 419.42
632120 - Conferences and School 5,000.00 750.00 5,000.00 5,000.00 4,000.004,500.005,000.00 2,051.54 4,553.00
633100 - Advertising 0.00 0.00 0.00 0.00 0.000.000.00 408.00 0.00
633110 - Printing & Binding 1,000.00 0.00 900.00 900.00 900.001,200.001,200.00 1,050.88 136.00
633120 - Communication (phones, postage, etc)8,000.00 6,612.24 7,500.00 7,500.00 7,500.0010,200.0010,500.00 9,811.66 9,005.58
635100 - Services Contracted, Non-professional 65,000.00 23,310.75 62,000.00 62,000.00 38,000.0061,500.0060,000.00 54,735.44 58,693.87
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Defined Budgets
2019
Total Activity
2018
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2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
635120 - IS Fund Charge 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
635130 - Hardware & Software Support 0.00 26,330.38 8,000.00 8,000.00 30,000.000.000.00 0.00 0.00
703100 - Machinery & Equipment 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
42,800.00 38,617.12 31,360.00 34,600.00 37,800.0048,800.0060,900.00Division: 314 - Engineering Surplus (Deficit):137,288.61 23,587.81
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2019
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2018
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2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 315 - Forestry
Revenue 0.00 9,972.67 0.00 0.00 0.0014,000.000.00 0.00 18,027.33
441100 - Federal Grants 0.00 9,972.67 0.00 0.00 0.0014,000.000.00 0.00 18,027.33
Expense 76,900.00 57,993.16 75,400.00 75,400.00 67,900.0075,400.0073,600.00 63,990.73 67,521.56
621100 - Fuels and Lubes 400.00 0.00 200.00 200.00 200.00400.00400.00 0.00 0.00
621130 - Operating Supplies 200.00 4,046.50 4,000.00 4,000.00 4,000.00200.00200.00 0.00 3,567.00
621140 - Supplies for Repair & Maintenance 5,000.00 5,678.80 5,000.00 5,000.00 5,000.003,000.001,200.00 18,369.33 11,960.99
621150 - Small Tools and Minor Equipment 10,000.00 0.00 9,900.00 9,900.00 6,900.003,000.001,000.00 0.00 399.99
632120 - Conferences and School 1,000.00 0.00 1,000.00 1,000.00 500.001,000.00800.00 0.00 20.00
633100 - Advertising 300.00 0.00 300.00 300.00 300.000.000.00 71.40 0.00
635100 - Services Contracted, Non-professional 60,000.00 48,267.86 55,000.00 55,000.00 51,000.0067,800.0070,000.00 45,550.00 51,573.58
-76,900.00 -48,020.49 -75,400.00 -75,400.00 -67,900.00-61,400.00-73,600.00Division: 315 - Forestry Surplus (Deficit):-63,990.73 -49,494.23
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2020
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2019
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2018
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2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 316 - Parks
Revenue 1,000.00 1,921.00 1,000.00 1,000.00 1,000.001,000.000.00 835.00 10,291.66
441100 - Federal Grants 0.00 0.00 0.00 0.00 0.000.000.00 150.00 0.00
443400 - All Other State Grants 0.00 0.00 0.00 0.00 0.000.000.00 0.00 7,870.66
445200 - Watershed District Grants 0.00 486.00 0.00 0.00 0.000.000.00 0.00 0.00
451220 - Administrative Charges from Other City Funds & HRA 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
455110 - Public Works Maintenance 500.00 1,435.00 500.00 500.00 500.00500.000.00 685.00 2,421.00
473100 - General Contributions & Donations 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
474100 - Insurance Reimbursement 500.00 0.00 500.00 500.00 500.00500.000.00 0.00 0.00
474110 - Other Reimbursements 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
475300 - Sale of Miscellaneous Property 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
475900 - Miscellaneous Revenues 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
Expense 962,600.00 765,201.77 969,570.00 960,780.00 955,380.00974,700.00949,000.00 877,761.69 893,717.50
611100 - Full Time Employee - Regular 386,600.00 360,598.66 392,260.00 392,300.00 392,300.00377,500.00368,000.00 364,719.10 368,413.97
611110 - Temporary Employee - Regular 138,000.00 100,752.11 142,140.00 142,100.00 142,100.00140,000.00140,000.00 128,170.95 109,916.51
611200 - Full Time Employee - Overtime 25,800.00 12,360.01 26,560.00 26,600.00 26,600.0022,000.0023,000.00 26,685.67 28,276.06
611210 - Temporary/Part-time Employee - Overtime 3,800.00 239.72 0.00 0.00 0.003,800.002,800.00 50.67 539.22
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 18,089.40 2,880.57
612100 - Medicare Contribution 8,000.00 6,766.79 8,160.00 8,200.00 8,200.007,900.007,700.00 7,642.36 7,276.45
612110 - PERA Contribution 31,000.00 27,942.26 31,340.00 31,300.00 31,300.0030,200.0029,500.00 29,344.82 29,670.04
612120 - Social Security Contribution 34,100.00 28,934.00 34,880.00 34,900.00 34,900.0033,700.0033,100.00 32,679.73 31,112.30
612140 - Health Insurance 65,300.00 47,707.02 54,900.00 46,900.00 51,500.0063,200.0065,300.00 59,395.52 54,650.99
612150 - Dental Insurance 1,200.00 1,117.65 1,300.00 1,300.00 1,300.001,000.001,500.00 1,217.08 1,165.88
612160 - Life Insurance 200.00 188.98 200.00 200.00 200.00200.00300.00 202.15 197.21
612170 - Cash Benefit 10,300.00 9,150.20 9,780.00 9,800.00 9,800.0010,100.0010,100.00 9,652.62 9,820.92
612180 - Workers' Compensation 17,900.00 13,290.49 17,900.00 17,900.00 17,900.0024,100.0021,300.00 26,216.39 16,803.27
612190 - Short Term Disability 0.00 0.00 1,880.00 1,400.00 1,400.000.000.00 0.00 0.00
612195 - Long Term Disability 0.00 0.00 1,590.00 1,200.00 1,200.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 150.00 0.00 0.00 0.000.00100.00 125.00 0.00
613130 - Unemployment Compensation 0.00 2,075.93 0.00 0.00 0.000.000.00 0.00 115.59
621100 - Fuels and Lubes 28,000.00 20,411.63 25,000.00 25,000.00 24,000.0032,000.0034,000.00 24,865.54 21,907.13
621110 - Clothing/Laundry Allowance 6,500.00 2,942.79 4,000.00 4,000.00 4,000.005,500.004,200.00 6,330.53 6,669.48
621120 - Office Supplies 100.00 0.00 100.00 100.00 100.00100.00100.00 45.54 403.81
621130 - Operating Supplies 1,600.00 1,325.73 2,000.00 2,000.00 2,000.001,500.001,500.00 777.52 9,534.97
621140 - Supplies for Repair & Maintenance 55,000.00 25,472.69 52,000.00 52,000.00 48,000.0055,000.0055,000.00 22,549.04 35,800.41
621150 - Small Tools and Minor Equipment 6,500.00 7,559.15 11,500.00 11,500.00 11,500.005,000.005,000.00 1,333.59 5,938.59
621160 - Work Order Transfer - Parts 20,000.00 17,236.36 15,000.00 15,000.00 15,000.0021,000.0021,000.00 16,164.59 14,519.91
631100 - Professional Services 4,000.00 46.00 3,000.00 3,000.00 3,000.003,100.003,000.00 1,238.80 1,982.00
631130 - Insurance - Non-personnel 9,800.00 9,800.04 31,700.00 31,700.00 31,700.0030,600.0022,300.00 22,260.00 36,408.00
632100 - Dues & Subscription , Permit renewals 2,500.00 1,263.97 2,480.00 2,480.00 2,480.00600.00600.00 533.44 3,407.56
632110 - Transportation 200.00 0.00 200.00 200.00 200.00200.00200.00 0.00 4.00
632120 - Conferences and School 5,000.00 200.00 4,000.00 4,000.00 4,000.004,000.003,800.00 903.00 1,808.44
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YTD Activity
2020
Total Budget
2019
Total Budget
2018
Total Budget
Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
633100 - Advertising 200.00 56.25 200.00 200.00 200.00500.00500.00 0.00 67.50
633110 - Printing & Binding 100.00 0.00 100.00 100.00 100.000.000.00 0.00 76.20
633120 - Communication (phones, postage, etc)4,200.00 2,786.11 4,200.00 4,200.00 3,200.004,200.004,400.00 3,297.85 3,217.41
634100 - Utility Services 37,000.00 21,828.62 32,000.00 32,000.00 31,000.0039,000.0033,000.00 39,219.04 30,516.57
635100 - Services Contracted, Non-professional 47,000.00 36,762.09 45,000.00 45,000.00 42,000.0046,000.0049,000.00 21,964.34 43,238.02
635110 - Rentals 12,500.00 5,606.16 14,000.00 14,000.00 14,000.0012,500.008,500.00 11,457.09 16,748.20
635120 - IS Fund Charge 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
635130 - Hardware & Software Support 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
638180 - Pmts to Other Agencies 200.00 630.36 200.00 200.00 200.00200.00200.00 630.32 630.32
-961,600.00 -763,280.77 -968,570.00 -959,780.00 -954,380.00-973,700.00-949,000.00Division: 316 - Parks Surplus (Deficit):-876,926.69 -883,425.84
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YTD Activity
2020
Total Budget
2019
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2018
Total Budget
Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 317 - Lighting
Expense 258,600.00 175,811.32 242,970.00 242,700.00 228,800.00253,800.00265,100.00 218,064.55 225,463.98
611100 - Full Time Employee - Regular 20,400.00 19,184.70 12,480.00 12,500.00 12,500.0019,700.0019,000.00 18,676.55 19,747.58
611110 - Temporary Employee - Regular 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
611200 - Full Time Employee - Overtime 300.00 283.76 300.00 300.00 300.00300.00300.00 579.53 733.62
611210 - Temporary/Part-time Employee - Overtime 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612100 - Medicare Contribution 300.00 280.17 190.00 200.00 200.00300.00300.00 283.05 299.17
612110 - PERA Contribution 1,600.00 1,452.23 960.00 1,000.00 1,000.001,500.001,500.00 1,432.86 1,533.84
612120 - Social Security Contribution 1,300.00 1,196.50 800.00 800.00 800.001,200.001,200.00 1,206.46 1,278.77
612140 - Health Insurance 2,500.00 2,292.74 1,280.00 1,100.00 1,200.002,100.002,200.00 1,927.51 2,171.66
612150 - Dental Insurance 100.00 48.21 30.00 0.00 0.00100.00100.00 44.06 50.11
612160 - Life Insurance 0.00 7.55 10.00 0.00 0.000.000.00 7.64 7.83
612170 - Cash Benefit 500.00 265.18 310.00 300.00 300.00700.00700.00 509.40 415.22
612180 - Workers' Compensation 1,000.00 600.63 1,000.00 1,000.00 1,000.001,400.001,300.00 1,214.78 862.73
612190 - Short Term Disability 0.00 0.00 60.00 0.00 0.000.000.00 0.00 0.00
612195 - Long Term Disability 0.00 0.00 50.00 0.00 0.000.000.00 0.00 0.00
613130 - Unemployment Compensation 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
621130 - Operating Supplies 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
621140 - Supplies for Repair & Maintenance 6,600.00 14,499.72 6,500.00 6,500.00 6,500.006,500.006,000.00 1,560.96 276.06
632110 - Transportation 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
632120 - Conferences and School 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
634100 - Utility Services 190,000.00 127,047.12 185,000.00 185,000.00 175,000.00190,000.00210,000.00 182,571.80 168,464.22
635100 - Services Contracted, Non-professional 34,000.00 8,652.81 34,000.00 34,000.00 30,000.0030,000.0022,500.00 8,049.95 29,623.17
258,600.00 175,811.32 242,970.00 242,700.00 228,800.00253,800.00265,100.00Division: 317 - Lighting Total:218,064.55 225,463.98
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2020
Total Budget
2019
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2018
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Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 318 - Streets
Revenue 387,700.00 410,027.40 348,600.00 348,600.00 348,600.00442,500.00463,000.00 421,987.00 480,187.85
441400 - FEMA Payment-Emergency Mgmt Disaster Aid 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
443310 - Municipal State Aid For Streets - Maintenance 387,600.00 410,027.40 348,500.00 348,500.00 348,500.00382,400.00382,400.00 421,762.00 419,704.00
443400 - All Other State Grants 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
445200 - Watershed District Grants 0.00 0.00 0.00 0.00 0.0060,000.0080,600.00 0.00 60,203.10
455110 - Public Works Maintenance 100.00 0.00 100.00 100.00 100.00100.000.00 225.00 0.00
461120 - Restitution Payments 0.00 0.00 0.00 0.00 0.000.000.00 0.00 280.75
473100 - General Contributions & Donations 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
475300 - Sale of Miscellaneous Property 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
Expense 1,141,400.00 995,945.87 1,446,490.00 1,431,890.00 1,423,490.001,171,600.001,153,600.00 1,136,760.41 1,191,481.43
611100 - Full Time Employee - Regular 563,400.00 525,448.00 587,330.00 587,300.00 587,800.00555,800.00532,200.00 522,895.38 541,006.37
611110 - Temporary Employee - Regular 15,500.00 11,760.08 16,000.00 16,000.00 16,000.0015,500.0015,300.00 20,512.59 12,043.02
611200 - Full Time Employee - Overtime 19,400.00 19,866.30 19,980.00 20,000.00 20,000.0019,400.0019,200.00 33,206.44 40,525.70
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 17,134.93 -847.58
611400 - Severance's and Separations 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612100 - Medicare Contribution 8,700.00 7,978.19 8,940.00 8,900.00 8,900.008,600.008,200.00 8,793.37 8,675.04
612110 - PERA Contribution 43,700.00 40,831.53 45,450.00 45,400.00 45,500.0043,100.0041,500.00 41,541.24 43,497.08
612120 - Social Security Contribution 37,100.00 34,113.76 38,210.00 38,200.00 38,300.0036,600.0034,300.00 37,601.13 37,092.55
612140 - Health Insurance 79,600.00 85,621.92 100,850.00 87,500.00 94,400.0055,300.0061,600.00 54,668.58 72,005.56
612150 - Dental Insurance 1,800.00 1,546.63 1,850.00 1,900.00 1,900.001,200.001,500.00 1,330.41 1,578.09
612160 - Life Insurance 300.00 252.27 270.00 300.00 300.00300.00300.00 241.08 259.87
612170 - Cash Benefit 17,300.00 9,658.11 11,970.00 12,000.00 12,000.0025,500.0025,600.00 22,152.68 17,450.97
612180 - Workers' Compensation 31,000.00 20,528.05 31,000.00 31,000.00 31,000.0047,700.0040,800.00 43,066.00 26,787.76
612190 - Short Term Disability 0.00 0.00 2,800.00 2,100.00 2,100.000.000.00 0.00 0.00
612195 - Long Term Disability 0.00 0.00 2,350.00 1,800.00 1,800.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
621100 - Fuels and Lubes 52,000.00 30,320.10 50,000.00 50,000.00 47,000.0054,300.0053,000.00 52,816.20 48,792.45
621110 - Clothing/Laundry Allowance 6,500.00 3,976.43 6,440.00 6,440.00 6,440.006,200.004,500.00 6,612.62 6,400.89
621120 - Office Supplies 500.00 259.12 500.00 500.00 500.00500.00500.00 43.85 479.61
621130 - Operating Supplies 2,500.00 1,145.04 2,500.00 2,500.00 2,500.002,500.002,500.00 35,448.55 2,509.82
621140 - Supplies for Repair & Maintenance 135,000.00 66,020.92 135,000.00 135,000.00 132,000.00127,000.00125,000.00 119,343.64 134,051.43
621150 - Small Tools and Minor Equipment 6,600.00 15,730.41 11,500.00 11,500.00 11,500.0041,500.006,500.00 2,142.08 35,642.98
621160 - Work Order Transfer - Parts 30,000.00 28,647.86 30,000.00 30,000.00 30,000.0028,000.0027,000.00 47,717.55 57,403.70
631100 - Professional Services 500.00 354.60 500.00 500.00 500.00500.00500.00 1,392.80 805.00
631130 - Insurance - Non-personnel 5,200.00 5,199.96 8,300.00 8,300.00 8,300.009,900.007,200.00 7,200.00 11,784.00
632100 - Dues & Subscription , Permit renewals 1,700.00 1,587.50 700.00 700.00 700.00700.00700.00 782.50 626.12
632110 - Transportation 100.00 0.00 100.00 100.00 100.00100.00100.00 0.00 0.00
632120 - Conferences and School 4,000.00 200.00 3,000.00 3,000.00 3,000.003,600.003,500.00 1,120.00 1,090.00
633110 - Printing & Binding 250.00 24.70 250.00 250.00 250.000.000.00 55.00 292.64
633120 - Communication (phones, postage, etc)7,000.00 7,042.94 7,000.00 7,000.00 7,000.007,500.007,500.00 5,976.95 6,948.51
635100 - Services Contracted, Non-professional 70,250.00 77,131.45 321,200.00 321,200.00 311,200.0053,800.0052,500.00 52,964.84 54,116.89
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YTD Activity
2020
Total Budget
2019
Total Budget
2018
Total Budget
Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
635110 - Rentals 1,500.00 700.00 1,500.00 1,500.00 1,500.001,500.001,500.00 0.00 4,803.66
635120 - IS Fund Charge 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
635130 - Hardware & Software Support 0.00 0.00 1,000.00 1,000.00 1,000.000.000.00 0.00 0.00
703100 - Machinery & Equipment 0.00 0.00 0.00 0.00 0.0025,000.0080,600.00 0.00 25,659.30
-753,700.00 -585,918.47 -1,097,890.00 -1,083,290.00 -1,074,890.00-729,100.00-690,600.00Division: 318 - Streets Surplus (Deficit):-714,773.41 -711,293.58
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2020
Total Budget
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Total Budget
Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 319 - Fleet Services: Garage/Shop
Revenue 3,200.00 626.29 3,200.00 3,200.00 3,200.003,200.000.00 14,334.06 4,281.59
474110 - Other Reimbursements 2,000.00 626.29 2,000.00 2,000.00 2,000.002,000.000.00 14,334.06 638.39
475300 - Sale of Miscellaneous Property 1,200.00 0.00 1,200.00 1,200.00 1,200.001,200.000.00 0.00 3,643.20
Expense 519,950.00 376,887.67 420,390.00 414,350.00 415,650.00514,600.00477,160.00 485,876.14 471,170.63
611100 - Full Time Employee - Regular 287,300.00 262,785.98 274,440.00 274,400.00 274,400.00268,200.00259,500.00 258,996.63 272,084.48
611200 - Full Time Employee - Overtime 4,000.00 3,059.17 4,120.00 4,100.00 4,100.004,000.004,000.00 8,067.16 9,185.98
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 3,755.00 -1,295.89
612100 - Medicare Contribution 4,200.00 3,779.48 3,960.00 4,000.00 4,000.003,900.003,800.00 3,839.25 4,000.15
612110 - PERA Contribution 21,900.00 19,858.21 20,900.00 20,900.00 20,900.0020,400.0019,800.00 19,997.86 21,059.25
612120 - Social Security Contribution 17,500.00 16,162.66 16,950.00 17,000.00 17,000.0016,900.0016,400.00 16,415.27 17,104.93
612140 - Health Insurance 52,700.00 37,388.98 41,920.00 36,500.00 39,300.0050,000.0034,800.00 44,355.73 39,101.68
612150 - Dental Insurance 1,100.00 1,024.34 1,160.00 1,200.00 1,200.001,100.00900.00 1,087.94 1,101.53
612160 - Life Insurance 150.00 124.69 120.00 100.00 100.00100.00200.00 130.91 132.77
612170 - Cash Benefit 1,100.00 479.02 540.00 500.00 500.001,300.007,000.00 629.05 644.90
612180 - Workers' Compensation 8,100.00 5,364.30 8,100.00 8,100.00 8,100.0011,000.009,800.00 9,307.56 7,003.59
612190 - Short Term Disability 0.00 0.00 1,320.00 1,000.00 1,000.000.000.00 0.00 0.00
612195 - Long Term Disability 0.00 0.00 1,110.00 800.00 800.000.000.00 0.00 0.00
613140 - Work Order Transfer - Labor 0.00 0.00 0.00 0.00 0.00-12,000.00-12,000.00 -7,876.22 -5,491.58
621100 - Fuels and Lubes 2,200.00 460.61 2,000.00 2,000.00 1,000.002,000.002,900.00 797.06 704.36
621110 - Clothing/Laundry Allowance 7,000.00 2,557.54 3,000.00 3,000.00 3,000.006,500.005,000.00 7,553.00 5,118.06
621120 - Office Supplies 1,200.00 698.84 1,100.00 1,100.00 1,100.001,200.001,600.00 1,273.37 1,062.23
621130 - Operating Supplies 2,500.00 2,434.66 3,300.00 3,300.00 3,300.001,200.0014,860.00 14,619.76 3,206.13
621140 - Supplies for Repair & Maintenance 11,500.00 2,236.44 7,000.00 7,000.00 7,000.0011,500.0011,200.00 10,884.08 12,945.33
621150 - Small Tools and Minor Equipment 9,000.00 1,250.47 7,000.00 7,000.00 6,500.006,500.006,000.00 604.57 4,034.04
621160 - Work Order Transfer - Parts 0.00 1,703.30 0.00 0.00 0.000.000.00 1,139.72 670.60
631100 - Professional Services 300.00 0.00 300.00 300.00 300.00200.00200.00 365.00 227.00
631130 - Insurance - Non-personnel 600.00 600.00 700.00 700.00 700.003,300.002,400.00 2,328.00 3,924.00
632100 - Dues & Subscription , Permit renewals 5,000.00 1,625.49 1,000.00 1,000.00 1,000.002,100.002,000.00 1,958.76 6,246.61
632110 - Transportation 300.00 0.00 200.00 200.00 200.00500.00500.00 230.40 17.52
632120 - Conferences and School 3,000.00 2,020.00 2,000.00 2,000.00 2,000.003,000.002,000.00 638.00 0.00
633110 - Printing & Binding 200.00 0.00 100.00 100.00 100.00200.00200.00 0.00 35.04
633120 - Communication (phones, postage, etc)7,000.00 5,309.50 5,500.00 5,500.00 5,500.005,500.005,000.00 6,321.98 6,826.27
634100 - Utility Services 45,000.00 0.00 0.00 0.00 0.0066,700.0040,200.00 44,775.32 35,821.00
635100 - Services Contracted, Non-professional 35,000.00 9,692.20 16,450.00 16,450.00 16,450.0035,900.0035,000.00 29,190.58 27,364.07
635110 - Rentals 400.00 92.50 400.00 400.00 400.00200.00200.00 990.00 384.00
635130 - Hardware & Software Support 0.00 2,039.00 4,000.00 4,000.00 4,000.000.000.00 0.00 0.00
638140 - Miscellaneous Expenses 3,000.00 3,149.25 3,000.00 3,000.00 3,000.002,500.003,000.00 3,500.40 3,405.78
638170 - Work Order Transfer - Labor -12,000.00 -9,008.96 -12,000.00 -12,000.00 -12,000.000.000.00 0.00 -5,453.20
638180 - Pmts to Other Agencies 700.00 0.00 700.00 700.00 700.00700.00700.00 0.00 0.00
-516,750.00 -376,261.38 -417,190.00 -411,150.00 -412,450.00-511,400.00-477,160.00Division: 319 - Fleet Services: Garage/Shop Surplus (Deficit):-471,542.08 -466,889.04
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2020
Total Budget
2019
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2018
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Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 410 - Recreation
Revenue 183,800.00 24,677.60 110,200.00 110,200.00 110,200.00193,600.00193,100.00 174,273.91 155,474.72
443400 - All Other State Grants 0.00 0.00 0.00 0.00 0.000.000.00 0.00 750.00
445100 - Twin Cities Gateway Grant 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
450200 - Reimbs-Cities & Counties 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
459100 - Program Revenue 158,400.00 20,301.10 95,000.00 95,000.00 95,000.00164,200.00175,100.00 153,519.44 142,645.94
459230 - Park Equipment & Facilities Rental 18,000.00 2,685.00 10,800.00 10,800.00 10,800.0018,000.0018,000.00 17,545.47 10,105.04
473100 - General Contributions & Donations 5,300.00 1,062.00 3,200.00 3,200.00 3,200.009,300.000.00 1,424.00 0.00
474110 - Other Reimbursements 200.00 0.00 100.00 100.00 100.00200.000.00 336.00 0.00
475900 - Miscellaneous Revenues 1,900.00 629.50 1,100.00 1,100.00 1,100.001,900.000.00 1,449.00 1,973.74
Expense 853,800.00 479,585.79 809,930.00 802,170.00 779,190.00725,100.00813,100.00 641,671.77 617,836.47
611100 - Full Time Employee - Regular 248,800.00 228,190.37 338,050.00 338,000.00 338,000.00145,800.00288,100.00 282,057.26 182,960.24
611105 - Part-time Permanent -Regular 57,800.00 0.00 0.00 0.00 0.0052,100.0035,000.00 33,634.37 0.00
611110 - Temporary Employee - Regular 145,700.00 92,978.69 128,360.00 117,000.00 117,000.00176,200.00136,300.00 110,717.12 151,712.89
611200 - Full Time Employee - Overtime 0.00 146.33 0.00 0.00 0.000.000.00 0.00 206.23
611210 - Temporary/Part-time Employee - Overtime 0.00 1,184.59 0.00 0.00 0.000.000.00 176.44 2,209.92
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 -27,391.50 -1,268.83
612100 - Medicare Contribution 7,100.00 4,900.55 7,160.00 6,800.00 6,800.005,400.008,100.00 6,033.16 4,885.78
612110 - PERA Contribution 23,000.00 22,578.03 25,350.00 25,400.00 25,400.0014,800.0031,300.00 20,830.89 13,580.62
612120 - Social Security Contribution 30,300.00 20,953.80 30,620.00 29,900.00 29,900.0023,200.0034,400.00 25,796.45 20,891.30
612140 - Health Insurance 38,700.00 8,515.25 10,080.00 9,400.00 9,400.0013,800.0035,500.00 8,411.90 12,654.90
612150 - Dental Insurance 300.00 278.75 330.00 300.00 300.00300.001,200.00 353.94 376.30
612160 - Life Insurance 200.00 194.40 210.00 200.00 200.00100.00300.00 115.30 100.58
612170 - Cash Benefit 5,700.00 26,450.01 28,610.00 28,600.00 28,600.0011,400.0011,500.00 11,486.61 8,493.93
612180 - Workers' Compensation 9,400.00 6,759.22 3,200.00 9,400.00 9,400.008,800.0013,200.00 14,077.18 7,705.94
612190 - Short Term Disability 0.00 0.00 1,630.00 1,200.00 1,200.000.000.00 0.00 0.00
612195 - Long Term Disability 0.00 0.00 1,360.00 1,000.00 1,000.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.00 0.000.00100.00 0.00 0.00
613130 - Unemployment Compensation 0.00 0.00 0.00 0.00 0.000.000.00 63.09 0.00
621100 - Fuels and Lubes 1,200.00 105.70 1,000.00 1,000.00 1,000.001,200.001,200.00 761.74 475.72
621110 - Clothing/Laundry Allowance 4,500.00 0.00 4,000.00 4,000.00 800.004,400.003,100.00 995.80 1,411.00
621120 - Office Supplies 2,030.00 735.26 1,600.00 1,600.00 1,600.001,500.001,600.00 1,315.73 1,420.70
621130 - Operating Supplies 51,700.00 9,948.21 56,050.00 56,050.00 50,000.0048,700.0050,100.00 28,177.64 56,602.04
621140 - Supplies for Repair & Maintenance 200.00 0.00 200.00 200.00 200.000.000.00 0.00 59.69
621150 - Small Tools and Minor Equipment 100.00 0.00 100.00 100.00 100.00100.00100.00 0.00 0.00
621160 - Work Order Transfer - Parts 1,000.00 594.56 990.00 990.00 990.00100.00100.00 967.07 444.92
631100 - Professional Services 510.00 0.00 500.00 500.00 500.00500.00500.00 3,495.00 8,941.80
631130 - Insurance - Non-personnel 700.00 699.96 800.00 800.00 800.001,600.001,200.00 1,164.00 1,908.00
632100 - Dues & Subscription , Permit renewals 8,000.00 490.99 9,000.00 9,000.00 7,000.001,300.001,300.00 959.00 5,507.00
632110 - Transportation 10,700.00 2,226.24 10,200.00 10,200.00 10,200.0010,200.0010,200.00 9,660.29 8,359.29
632120 - Conferences and School 6,000.00 300.00 6,300.00 6,300.00 4,000.004,600.004,600.00 1,179.15 3,021.02
633100 - Advertising 600.00 529.18 590.00 590.00 600.00100.00100.00 188.74 364.90
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YTD Activity
2020
Total Budget
2019
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2018
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Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
633110 - Printing & Binding 17,820.00 10,251.85 20,000.00 20,000.00 15,000.0016,000.0016,000.00 7,714.11 13,376.14
633120 - Communication (phones, postage, etc)10,550.00 11,481.46 10,440.00 10,440.00 13,000.0010,600.0011,400.00 4,811.32 7,162.66
635100 - Services Contracted, Non-professional 85,270.00 24,592.39 64,000.00 64,000.00 57,000.0064,800.0069,600.00 38,091.77 44,990.87
635110 - Rentals 1,020.00 0.00 1,500.00 1,500.00 1,500.001,000.001,000.00 2,485.00 1,382.50
635120 - IS Fund Charge 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
635130 - Hardware & Software Support 0.00 4,500.00 4,500.00 4,500.00 4,500.000.000.00 0.00 0.00
638140 - Miscellaneous Expenses 64,500.00 0.00 23,000.00 23,000.00 23,000.0086,500.000.00 30.00 41,568.26
638180 - Pmts to Other Agencies 20,400.00 0.00 20,200.00 20,200.00 20,200.0020,000.0046,000.00 53,313.20 16,330.16
703100 - Machinery & Equipment 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
-670,000.00 -454,908.19 -699,730.00 -691,970.00 -668,990.00-531,500.00-620,000.00Division: 410 - Recreation Surplus (Deficit):-467,397.86 -462,361.75
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2020
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Defined Budgets
2019
Total Activity
2018
Total Activity
2021 2021 2021
Division: 415 - Senior Programs
Revenue 0.00 0.00 0.00 0.00 0.000.0012,000.00 5,357.00 0.00
459100 - Program Revenue 0.00 0.00 0.00 0.00 0.000.0012,000.00 5,357.00 0.00
Expense 0.00 0.00 0.00 0.00 0.000.000.00 43,149.60 0.00
611100 - Full Time Employee - Regular 0.00 0.00 0.00 0.00 0.000.000.00 34,557.97 0.00
612100 - Medicare Contribution 0.00 0.00 0.00 0.00 0.000.000.00 498.35 0.00
612110 - PERA Contribution 0.00 0.00 0.00 0.00 0.000.000.00 1,394.28 0.00
612120 - Social Security Contribution 0.00 0.00 0.00 0.00 0.000.000.00 2,130.93 0.00
612140 - Health Insurance 0.00 0.00 0.00 0.00 0.000.000.00 1,636.96 0.00
612150 - Dental Insurance 0.00 0.00 0.00 0.00 0.000.000.00 68.75 0.00
612160 - Life Insurance 0.00 0.00 0.00 0.00 0.000.000.00 10.08 0.00
612180 - Workers' Compensation 0.00 0.00 0.00 0.00 0.000.000.00 145.78 0.00
621130 - Operating Supplies 0.00 0.00 0.00 0.00 0.000.000.00 1,911.00 0.00
632110 - Transportation 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
633120 - Communication (phones, postage, etc)0.00 0.00 0.00 0.00 0.000.000.00 471.50 0.00
635100 - Services Contracted, Non-professional 0.00 0.00 0.00 0.00 0.000.000.00 324.00 0.00
993100 - Transfer Out to Other Funds 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
0.00 0.00 0.00 0.00 0.000.0012,000.00Division: 415 - Senior Programs Surplus (Deficit):-37,792.60 0.00
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Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 416 - Employee Resources
Expense 425,650.00 344,858.03 431,070.00 426,210.00 427,260.00391,500.00272,200.00 274,515.78 362,574.93
611100 - Full Time Employee - Regular 274,900.00 256,752.15 284,210.00 284,200.00 284,200.00259,700.00158,000.00 167,055.02 249,805.25
611110 - Temporary Employee - Regular 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
611200 - Full Time Employee - Overtime 4,100.00 0.00 4,220.00 4,200.00 4,200.004,100.002,000.00 1,253.34 0.00
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 11,871.16 13,414.66
612100 - Medicare Contribution 4,100.00 3,661.49 4,180.00 4,200.00 4,200.003,800.002,500.00 2,511.73 3,700.04
612110 - PERA Contribution 20,900.00 19,256.40 21,630.00 21,600.00 21,600.0019,800.0013,000.00 12,622.94 18,735.34
612120 - Social Security Contribution 17,300.00 15,655.50 17,880.00 17,900.00 17,900.0016,400.0011,000.00 10,740.70 15,820.30
612140 - Health Insurance 48,900.00 26,365.31 31,060.00 26,700.00 29,100.0047,400.0038,200.00 36,988.74 43,940.25
612150 - Dental Insurance 300.00 557.50 660.00 700.00 700.00300.00300.00 417.31 574.95
612160 - Life Insurance 100.00 97.63 100.00 100.00 100.00100.00100.00 80.55 101.04
612170 - Cash Benefit 0.00 5,347.21 5,720.00 5,700.00 5,700.000.005,800.00 0.00 1,254.29
612180 - Workers' Compensation 1,300.00 900.59 1,300.00 1,300.00 1,300.002,000.001,300.00 1,164.43 1,098.02
612190 - Short Term Disability 0.00 0.00 1,170.00 900.00 900.000.000.00 0.00 0.00
612195 - Long Term Disability 0.00 0.00 1,030.00 800.00 800.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 100.00 0.00 0.00 0.000.000.00 0.00 100.00
621120 - Office Supplies 800.00 456.70 790.00 790.00 790.00800.00800.00 177.62 943.99
621130 - Operating Supplies 3,000.00 31.26 2,970.00 2,970.00 2,800.002,100.002,000.00 2,953.96 149.73
631100 - Professional Services 15,700.00 1,509.75 15,540.00 15,540.00 15,540.0015,400.0018,000.00 18,997.75 2,275.10
631130 - Insurance - Non-personnel 500.00 500.04 500.00 500.00 500.00300.00300.00 1,477.72 360.00
632100 - Dues & Subscription , Permit renewals 13,150.00 1,405.00 5,500.00 5,500.00 5,500.002,400.002,300.00 795.00 1,459.00
632110 - Transportation 1,000.00 0.00 200.00 200.00 200.001,000.001,000.00 0.00 0.00
632120 - Conferences and School 1,400.00 -59.00 1,390.00 1,390.00 1,000.001,400.001,400.00 20.00 725.36
633100 - Advertising 2,100.00 45.00 2,080.00 2,080.00 1,580.002,100.002,000.00 65.45 24.70
633110 - Printing & Binding 1,000.00 0.00 990.00 990.00 700.000.000.00 229.65 62.20
633120 - Communication (phones, postage, etc)100.00 0.00 100.00 100.00 100.00100.00200.00 140.16 40.54
635100 - Services Contracted, Non-professional 15,000.00 0.00 14,850.00 14,850.00 14,850.0012,300.0012,000.00 4,952.55 7,990.17
635120 - IS Fund Charge 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
635130 - Hardware & Software Support 0.00 12,275.50 13,000.00 13,000.00 13,000.000.000.00 0.00 0.00
425,650.00 344,858.03 431,070.00 426,210.00 427,260.00391,500.00272,200.00Division: 416 - Employee Resources Total:274,515.78 362,574.93
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2019
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2018
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2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 417 - Marketing & Communications
Revenue 11,000.00 0.00 6,000.00 6,000.00 6,000.007,000.000.00 11,811.00 11,241.00
445100 - Twin Cities Gateway Grant 11,000.00 0.00 6,000.00 6,000.00 6,000.007,000.000.00 11,811.00 11,241.00
Expense 144,500.00 127,902.72 150,070.00 147,830.00 149,030.0089,000.000.00 1,203.11 91,195.10
611100 - Full Time Employee - Regular 71,700.00 68,028.27 75,510.00 75,500.00 75,500.0068,400.000.00 897.88 68,670.67
611200 - Full Time Employee - Overtime 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
611210 - Temporary/Part-time Employee - Overtime 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612100 - Medicare Contribution 1,100.00 943.53 1,070.00 1,100.00 1,100.001,000.000.00 12.79 962.23
612110 - PERA Contribution 5,400.00 5,102.45 5,660.00 5,700.00 5,700.005,100.000.00 67.37 3,191.55
612120 - Social Security Contribution 4,500.00 4,033.69 4,580.00 4,600.00 4,600.004,200.000.00 54.56 4,112.82
612140 - Health Insurance 14,000.00 13,006.27 15,320.00 13,200.00 14,400.006,800.000.00 169.61 13,673.96
612150 - Dental Insurance 0.00 0.00 0.00 0.00 0.000.000.00 0.00 146.38
612160 - Life Insurance 100.00 32.70 30.00 0.00 0.00100.000.00 0.90 35.05
612170 - Cash Benefit 0.00 0.00 0.00 0.00 0.002,900.000.00 0.00 0.00
612180 - Workers' Compensation 500.00 236.71 500.00 500.00 500.00500.000.00 0.00 402.44
612190 - Short Term Disability 0.00 0.00 370.00 300.00 300.000.000.00 0.00 0.00
612195 - Long Term Disability 0.00 0.00 300.00 200.00 200.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
633110 - Printing & Binding 19,000.00 17,737.10 18,810.00 18,810.00 18,810.000.000.00 0.00 0.00
633120 - Communication (phones, postage, etc)28,200.00 18,782.00 27,920.00 27,920.00 27,920.000.000.00 0.00 0.00
635100 - Services Contracted, Non-professional 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
635130 - Hardware & Software Support 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
-133,500.00 -127,902.72 -144,070.00 -141,830.00 -143,030.00-82,000.000.00Division: 417 - Marketing & Communications Surplus (Deficit):10,607.89 -79,954.10
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2020
Total Budget
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Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 511 - Building Inspection
Revenue 745,100.00 970,731.23 743,900.00 743,900.00 743,900.00832,615.00827,300.00 989,080.21 995,990.16
431400 - Contractor 11,500.00 8,540.00 10,300.00 10,300.00 10,300.0012,200.0011,300.00 11,235.00 8,435.00
435100 - Building Permits 352,800.00 421,279.58 352,800.00 352,800.00 352,800.00419,550.00391,000.00 413,001.73 490,491.20
435110 - Plan Review Fees 130,300.00 183,420.92 130,300.00 130,300.00 130,300.00159,465.00201,300.00 215,647.32 228,557.58
435200 - Electrical Permits 58,700.00 103,756.00 58,700.00 58,700.00 58,700.0057,700.0049,400.00 66,502.50 50,998.00
435300 - Plumbing Permits 49,600.00 53,755.42 49,600.00 49,600.00 49,600.0049,600.0048,400.00 62,311.89 49,807.06
435400 - Heating Permits 85,400.00 123,583.36 85,400.00 85,400.00 85,400.0077,300.0072,700.00 139,280.04 73,603.98
451100 - Sale of Maps, Publications, Videos, Misc.0.00 0.00 0.00 0.00 0.000.000.00 90.25 54.25
453210 - Fire Impact Surcharge Fee 53,600.00 73,861.70 53,600.00 53,600.00 53,600.0053,600.0050,000.00 78,910.30 91,638.62
457100 - License Surcharge for Residential Contractors 3,200.00 2,255.00 3,200.00 3,200.00 3,200.003,200.003,200.00 2,102.00 2,340.00
475800 - Cash Short/Over 0.00 279.25 0.00 0.00 0.000.000.00 -0.82 64.47
Expense 450,920.00 360,264.44 459,020.00 452,520.00 449,350.00437,600.00421,300.00 406,732.30 384,108.36
611100 - Full Time Employee - Regular 239,000.00 211,616.09 246,030.00 246,000.00 246,000.00228,800.00222,100.00 221,990.28 224,099.73
611110 - Temporary Employee - Regular 0.00 6,743.70 0.00 0.00 0.000.000.00 0.00 0.00
611200 - Full Time Employee - Overtime 4,100.00 0.00 4,220.00 4,200.00 4,200.004,100.004,100.00 5,360.02 3,969.56
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 6,052.16 -1,519.85
612100 - Medicare Contribution 3,500.00 3,089.10 3,560.00 3,600.00 3,600.003,400.003,300.00 3,321.90 3,209.64
612110 - PERA Contribution 18,300.00 15,871.21 18,770.00 18,800.00 18,800.0017,500.0017,000.00 17,051.28 16,380.80
612120 - Social Security Contribution 15,100.00 13,208.37 15,210.00 15,200.00 15,200.0014,400.0014,000.00 14,204.83 13,724.15
612140 - Health Insurance 48,900.00 32,099.60 39,860.00 33,800.00 37,400.0047,400.0037,400.00 41,976.91 37,653.03
612150 - Dental Insurance 600.00 770.00 990.00 1,000.00 1,000.00600.00600.00 602.50 602.50
612160 - Life Insurance 100.00 91.01 100.00 100.00 100.00100.00200.00 104.55 93.88
612170 - Cash Benefit 0.00 0.00 0.00 0.00 0.000.005,800.00 0.00 0.00
612180 - Workers' Compensation 1,200.00 569.70 1,200.00 1,200.00 1,200.001,500.001,300.00 1,419.18 1,022.93
612190 - Short Term Disability 0.00 0.00 1,160.00 900.00 900.000.000.00 0.00 0.00
612195 - Long Term Disability 0.00 0.00 1,000.00 800.00 800.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.00 0.000.000.00 0.00 125.00
621100 - Fuels and Lubes 2,040.00 1,330.40 2,020.00 2,020.00 1,800.002,000.002,000.00 1,631.65 1,543.13
621110 - Clothing/Laundry Allowance 1,530.00 786.47 1,510.00 1,510.00 1,000.001,500.000.00 0.00 159.52
621120 - Office Supplies 400.00 101.92 400.00 400.00 400.00400.00400.00 128.51 235.11
621130 - Operating Supplies 400.00 1,184.61 400.00 400.00 400.00400.00400.00 197.95 192.59
621150 - Small Tools and Minor Equipment 400.00 0.00 400.00 400.00 400.00400.00400.00 0.00 0.00
621160 - Work Order Transfer - Parts 510.00 35.55 500.00 500.00 500.00500.00500.00 1,418.62 1,253.40
631100 - Professional Services 4,910.00 46.00 4,860.00 4,860.00 4,000.004,800.004,700.00 6,663.76 0.00
631130 - Insurance - Non-personnel 1,600.00 1,599.96 2,200.00 2,200.00 2,200.001,600.001,200.00 1,164.00 1,908.00
632100 - Dues & Subscription , Permit renewals 600.00 398.00 590.00 590.00 590.00600.00600.00 1,378.00 290.00
632110 - Transportation 100.00 0.00 700.00 700.00 700.00100.00100.00 0.00 0.00
632120 - Conferences and School 4,030.00 0.00 2,990.00 2,990.00 2,990.001,500.001,500.00 2,045.00 1,160.00
633100 - Advertising 500.00 0.00 500.00 500.00 500.00500.00500.00 0.00 0.00
633110 - Printing & Binding 1,000.00 2,259.13 500.00 500.00 500.001,000.001,000.00 0.00 165.18
633120 - Communication (phones, postage, etc)2,100.00 1,998.34 4,080.00 4,080.00 3,700.002,000.002,200.00 2,782.98 2,763.10
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Defined Budgets
2019
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2018
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2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
635100 - Services Contracted, Non-professional 100,000.00 63,475.28 99,000.00 99,000.00 94,200.00102,500.00100,000.00 77,238.22 75,076.96
635120 - IS Fund Charge 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
635130 - Hardware & Software Support 0.00 2,990.00 6,270.00 6,270.00 6,270.000.000.00 0.00 0.00
294,180.00 610,466.79 284,880.00 291,380.00 294,550.00395,015.00406,000.00Division: 511 - Building Inspection Surplus (Deficit):582,347.91 611,881.80
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2020
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Defined Budgets
2019
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2018
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2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 512 - Planning-Code Enforcement
Revenue 64,900.00 78,112.79 106,000.00 106,000.00 106,000.0074,000.0046,100.00 54,954.71 73,617.88
421100 - From County - Current 14,100.00 32,171.38 22,300.00 22,300.00 22,300.0015,100.0014,000.00 14,020.58 14,379.75
421200 - From County - Delinquent 5,000.00 573.82 7,900.00 7,900.00 7,900.002,400.002,500.00 6,358.59 1,977.49
421500 - Directly to City - Principal 0.00 0.00 0.00 0.00 0.000.000.00 3,686.57 0.00
435900 - All Other Permits 14,900.00 4,350.00 14,900.00 14,900.00 14,900.0014,900.0010,000.00 8,425.00 4,800.00
445300 - Other Private Grants (Foundations, etc)0.00 0.00 0.00 0.00 0.000.000.00 0.00 2,936.97
451100 - Sale of Maps, Publications, Videos, Misc.100.00 0.00 100.00 100.00 100.00100.000.00 9.75 0.00
451220 - Administrative Charges from Other City Funds & HRA 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
457200 - Zoning and Land Use/Special Use Application Fees 15,400.00 16,000.00 15,400.00 15,400.00 15,400.0015,400.0015,000.00 19,535.00 11,230.00
457210 - Community Development Fees 400.00 525.00 400.00 400.00 400.00400.00600.00 475.00 375.00
457220 - Nuisance Abatement 15,000.00 24,492.59 45,000.00 45,000.00 45,000.0025,700.004,000.00 2,444.22 37,918.67
Expense 665,520.00 594,466.92 718,590.00 700,760.00 698,860.00675,000.00540,500.00 502,748.37 623,714.79
611100 - Full Time Employee - Regular 353,000.00 308,945.68 349,920.00 349,900.00 349,900.00340,200.00329,600.00 320,985.82 339,171.99
611105 - Part-time Permanent -Regular 47,000.00 0.00 55,890.00 55,900.00 55,900.0041,000.0039,900.00 42,944.08 33,948.40
611110 - Temporary Employee - Regular 13,400.00 273.77 13,770.00 13,800.00 13,800.0013,400.0013,300.00 6,947.90 7,842.70
611200 - Full Time Employee - Overtime 0.00 345.16 0.00 0.00 0.000.000.00 336.84 606.06
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 -555.80 -5,849.40
612100 - Medicare Contribution 6,000.00 4,566.06 5,370.00 5,400.00 5,400.005,700.004,800.00 5,527.51 5,629.76
612110 - PERA Contribution 30,000.00 23,197.03 30,440.00 30,400.00 30,400.0028,600.0024,700.00 27,112.45 27,560.99
612120 - Social Security Contribution 25,700.00 19,496.10 22,950.00 23,000.00 23,000.0024,500.0020,400.00 23,177.43 23,648.16
612140 - Health Insurance 19,800.00 27,065.35 32,660.00 28,500.00 30,600.0019,100.0020,300.00 14,045.04 21,338.05
612150 - Dental Insurance 200.00 488.10 580.00 600.00 600.00200.00800.00 469.09 434.90
612160 - Life Insurance 100.00 122.15 130.00 100.00 100.00100.00200.00 123.29 129.67
612170 - Cash Benefit 11,500.00 10,694.43 11,440.00 11,400.00 11,400.0011,400.0011,500.00 11,486.61 12,806.91
612180 - Workers' Compensation 2,000.00 1,087.11 2,000.00 2,000.00 2,000.003,000.002,700.00 2,620.18 1,675.76
612190 - Short Term Disability 0.00 0.00 1,490.00 1,100.00 1,100.000.000.00 0.00 0.00
612195 - Long Term Disability 0.00 0.00 1,290.00 1,000.00 1,000.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 100.00 0.00 0.00 0.000.000.00 50.00 100.00
621100 - Fuels and Lubes 600.00 428.25 590.00 590.00 590.00600.00800.00 391.16 722.17
621110 - Clothing/Laundry Allowance 250.00 187.52 250.00 250.00 250.000.000.00 0.00 160.13
621120 - Office Supplies 1,940.00 994.66 1,920.00 1,920.00 1,920.001,900.001,900.00 2,371.40 2,624.48
621130 - Operating Supplies 1,000.00 769.56 990.00 990.00 990.001,000.001,000.00 2,819.83 891.73
621150 - Small Tools and Minor Equipment 500.00 36.00 500.00 500.00 500.000.000.00 0.00 275.00
621160 - Work Order Transfer - Parts 200.00 61.33 1,000.00 1,000.00 1,000.00200.00200.00 217.75 763.28
631100 - Professional Services 10,200.00 15,798.55 11,000.00 11,000.00 11,000.0010,000.0010,100.00 540.80 90.00
631130 - Insurance - Non-personnel 45,710.00 45,710.04 16,700.00 16,700.00 16,700.0029,300.0020,900.00 20,808.00 34,860.00
632100 - Dues & Subscription , Permit renewals 10,000.00 1,152.00 2,500.00 2,500.00 1,300.0033,800.006,100.00 1,460.00 1,630.00
632110 - Transportation 400.00 0.00 1,000.00 1,000.00 400.00700.00700.00 254.13 181.43
632120 - Conferences and School 5,800.00 344.50 4,100.00 4,100.00 1,900.005,700.005,600.00 1,073.26 1,220.56
633100 - Advertising 3,060.00 1,526.71 3,030.00 3,030.00 3,030.003,000.003,000.00 2,992.80 1,685.88
633110 - Printing & Binding 2,650.00 22.68 2,620.00 2,620.00 2,620.002,600.002,500.00 55.00 4,514.96
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2020
Total Budget
2019
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2018
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Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
633120 - Communication (phones, postage, etc)4,000.00 2,788.29 3,960.00 3,960.00 3,960.003,500.004,000.00 2,962.36 6,767.85
635100 - Services Contracted, Non-professional 70,000.00 94,065.89 100,000.00 100,000.00 100,000.0095,000.0015,000.00 11,531.44 98,283.37
635110 - Rentals 510.00 0.00 500.00 500.00 500.00500.00500.00 0.00 0.00
635120 - IS Fund Charge 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
635130 - Hardware & Software Support 0.00 34,200.00 40,000.00 27,000.00 27,000.000.000.00 0.00 0.00
-600,620.00 -516,354.13 -612,590.00 -594,760.00 -592,860.00-601,000.00-494,400.00Division: 512 - Planning-Code Enforcement Surplus (Deficit):-447,793.66 -550,096.91
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2020
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2019
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2018
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2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 514 - Rental Inspections
Revenue 185,000.00 174,357.00 185,000.00 185,000.00 185,000.00184,000.00178,000.00 186,396.50 188,544.50
431200 - Rental Housing Licenses 165,000.00 168,076.00 165,000.00 165,000.00 165,000.00164,000.00162,000.00 163,569.00 167,214.00
457220 - Nuisance Abatement 0.00 0.00 0.00 0.00 0.000.000.00 337.50 637.50
457300 - Rental Re-Inspection Fees 17,300.00 3,745.00 17,300.00 17,300.00 17,300.0017,300.0014,000.00 20,300.00 17,525.00
457310 - Rental Late Fees & Transfers 2,700.00 2,536.00 2,700.00 2,700.00 2,700.002,700.002,000.00 2,190.00 3,168.00
Expense 227,380.00 165,836.49 234,130.00 229,690.00 229,600.00237,700.00237,900.00 227,209.90 228,320.16
611100 - Full Time Employee - Regular 163,300.00 121,854.99 164,500.00 164,500.00 164,500.00165,600.00160,800.00 162,974.83 167,309.57
611200 - Full Time Employee - Overtime 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 4,505.71 -1,123.51
612100 - Medicare Contribution 2,400.00 1,635.59 1,330.00 1,300.00 1,300.002,400.002,300.00 2,439.86 2,336.21
612110 - PERA Contribution 12,300.00 8,614.16 12,340.00 12,300.00 12,300.0012,400.0012,100.00 12,222.88 12,537.94
612120 - Social Security Contribution 10,100.00 6,994.09 5,670.00 5,700.00 5,700.0010,300.0010,000.00 10,433.88 9,989.14
612140 - Health Insurance 21,100.00 22,178.77 36,170.00 32,000.00 33,800.0020,400.0028,100.00 17,332.76 26,030.61
612150 - Dental Insurance 800.00 534.12 830.00 800.00 800.00800.00300.00 451.60 635.43
612160 - Life Insurance 100.00 61.10 90.00 100.00 100.00100.00100.00 87.00 89.85
612170 - Cash Benefit 5,700.00 0.00 0.00 0.00 0.005,700.005,800.00 5,743.30 2,508.57
612180 - Workers' Compensation 900.00 355.00 900.00 900.00 900.001,100.00800.00 1,027.74 839.33
612190 - Short Term Disability 0.00 0.00 440.00 300.00 300.000.000.00 0.00 0.00
612195 - Long Term Disability 0.00 0.00 370.00 300.00 300.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.00 0.000.000.00 50.00 25.00
613130 - Unemployment Compensation 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
621100 - Fuels and Lubes 700.00 185.94 690.00 690.00 500.00700.00700.00 420.48 384.91
621110 - Clothing/Laundry Allowance 1,530.00 176.64 1,510.00 1,510.00 800.001,500.00500.00 47.40 798.32
621120 - Office Supplies 400.00 488.65 400.00 400.00 400.00600.00600.00 239.20 754.87
621130 - Operating Supplies 600.00 144.45 590.00 590.00 590.001,000.001,000.00 11.00 71.91
621150 - Small Tools and Minor Equipment 100.00 0.00 100.00 100.00 100.00100.00100.00 0.00 0.00
621160 - Work Order Transfer - Parts 400.00 136.57 400.00 400.00 400.00400.00400.00 138.51 778.98
631100 - Professional Services 1,000.00 0.00 990.00 990.00 500.007,900.006,500.00 0.00 45.80
631130 - Insurance - Non-personnel 600.00 600.00 600.00 600.00 600.00400.00400.00 288.00 480.00
632100 - Dues & Subscription , Permit renewals 300.00 0.00 300.00 300.00 300.00500.00500.00 0.00 0.00
632110 - Transportation 100.00 0.00 100.00 100.00 100.000.000.00 104.86 40.02
632120 - Conferences and School 600.00 0.00 1,500.00 1,500.00 1,000.001,500.001,500.00 437.94 0.00
633110 - Printing & Binding 500.00 0.00 500.00 500.00 500.00500.00500.00 0.00 566.21
633120 - Communication (phones, postage, etc)2,550.00 1,143.66 2,520.00 2,520.00 2,520.002,500.002,500.00 2,006.71 2,089.36
635100 - Services Contracted, Non-professional 1,300.00 732.76 1,290.00 1,290.00 1,290.001,300.002,400.00 6,246.24 1,131.64
635120 - IS Fund Charge 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
635130 - Hardware & Software Support 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
-42,380.00 8,520.51 -49,130.00 -44,690.00 -44,600.00-53,700.00-59,900.00Division: 514 - Rental Inspections Surplus (Deficit):-40,813.40 -39,775.66
2,045,000.00 3,644,967.52 -429,160.00 0.00 0.00-30,000.00369,940.00Fund: 101 - General Fund Surplus (Deficit):1,551,026.22 -881,655.03
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2020
Total Budget
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Defined Budgets
2019
Total Activity
2018
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2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Fund: 225 - Cable TV Fund
Division: 417 - Marketing & Communications
Revenue 279,400.00 186,174.09 271,000.00 271,000.00 299,200.00308,500.00300,000.00 301,088.16 302,366.91
431900 - All Other Licenses 264,000.00 192,332.07 255,400.00 255,400.00 255,400.00293,300.00290,000.00 275,625.20 263,793.74
451100 - Sale of Maps, Publications, Videos, Misc.0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
451210 - Administrative Charges 700.00 0.00 700.00 700.00 28,900.00700.000.00 740.00 0.00
471110 - Interest Earnings - Investments 14,700.00 0.00 14,900.00 14,900.00 14,900.0014,700.0010,000.00 29,021.92 24,933.88
471120 - Unrealized Gain/Loss on Investments 0.00 -6,157.98 0.00 0.00 0.00-200.000.00 -4,298.96 13,639.29
474110 - Other Reimbursements 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
475900 - Miscellaneous Revenues 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
493100 - Transfer In From Other Funds 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
Expense 360,780.00 311,970.57 369,060.00 364,390.00 379,310.00322,600.00600,200.00 574,825.57 338,987.86
611100 - Full Time Employee - Regular 142,100.00 133,871.52 148,070.00 148,100.00 150,900.00136,800.00177,800.00 161,104.48 137,446.39
611105 - Part-time Permanent -Regular 0.00 0.00 0.00 0.00 0.000.000.00 945.61 0.00
611110 - Temporary Employee - Regular 0.00 0.00 0.00 0.00 0.000.000.00 544.60 60.09
611200 - Full Time Employee - Overtime 0.00 0.00 0.00 0.00 0.000.000.00 802.20 0.00
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612100 - Medicare Contribution 2,200.00 1,848.62 2,090.00 2,100.00 2,100.002,000.002,300.00 2,362.87 1,918.62
612110 - PERA Contribution 10,700.00 10,040.03 11,110.00 11,100.00 11,100.0010,300.0010,000.00 9,010.24 8,349.31
612120 - Social Security Contribution 8,800.00 7,905.26 8,930.00 8,900.00 8,900.008,500.009,200.00 10,102.71 8,205.03
612140 - Health Insurance 28,000.00 26,011.85 30,640.00 26,300.00 28,700.0020,400.0018,700.00 24,988.55 27,346.69
612150 - Dental Insurance 300.00 278.75 330.00 300.00 300.00300.00300.00 508.75 447.37
612160 - Life Insurance 100.00 64.93 70.00 100.00 100.00100.00100.00 74.85 69.49
612170 - Cash Benefit 0.00 0.00 0.00 0.00 0.002,900.005,800.00 2,530.57 0.00
612180 - Workers' Compensation 900.00 408.09 900.00 900.00 900.001,000.00900.00 1,033.25 713.85
612190 - Short Term Disability 0.00 0.00 730.00 500.00 500.000.000.00 0.00 0.00
612195 - Long Term Disability 0.00 0.00 600.00 500.00 500.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 100.00 0.00 0.00 0.000.000.00 0.00 0.00
621120 - Office Supplies 2,000.00 272.77 1,980.00 1,980.00 1,200.00100.00100.00 56.18 305.06
621130 - Operating Supplies 10,000.00 7,948.07 9,900.00 9,900.00 8,900.0016,100.004,000.00 179.60 5,612.02
621150 - Small Tools and Minor Equipment 10,000.00 0.00 9,900.00 9,900.00 11,000.00300.00300.00 0.00 0.00
631100 - Professional Services 24,000.00 8,457.00 23,200.00 23,200.00 23,200.0020,300.0019,800.00 13,766.25 41,555.30
631130 - Insurance - Non-personnel 500.00 500.04 500.00 500.00 500.00400.00300.00 288.00 480.00
631140 - Admin Charges 95,800.00 95,799.96 94,840.00 94,840.00 107,300.0087,100.0085,000.00 84,999.96 87,099.96
632100 - Dues & Subscription , Permit renewals 6,000.00 5,271.45 5,940.00 5,940.00 5,400.003,300.003,200.00 1,459.88 1,959.90
632110 - Transportation 700.00 46.13 700.00 700.00 700.00700.00700.00 611.26 109.50
632120 - Conferences and School 3,100.00 140.00 3,200.00 3,200.00 2,700.003,100.003,000.00 2,088.21 1,463.60
633100 - Advertising 1,000.00 30.31 990.00 990.00 990.000.000.00 0.00 537.50
633110 - Printing & Binding 2,500.00 263.22 2,480.00 2,480.00 2,000.000.000.00 3,070.79 674.71
633120 - Communication (phones, postage, etc)4,460.00 4,886.38 4,420.00 4,420.00 4,420.00500.00500.00 838.57 3,792.23
635100 - Services Contracted, Non-professional 7,620.00 4,631.19 7,540.00 7,540.00 7,000.008,400.008,200.00 3,458.19 10,841.24
635130 - Hardware & Software Support 0.00 3,195.00 0.00 0.00 0.000.000.00 0.00 0.00
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2020
Total Budget
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Total Budget
2018
Total Budget
Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
704100 - Furniture & Fixtures 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
993100 - Transfer Out to Other Funds 0.00 0.00 0.00 0.00 0.000.00250,000.00 250,000.00 0.00
-81,380.00 -125,796.48 -98,060.00 -93,390.00 -80,110.00-14,100.00-300,200.00Division: 417 - Marketing & Communications Surplus (Deficit):-273,737.41 -36,620.95
-81,380.00 -125,796.48 -98,060.00 -93,390.00 -80,110.00-14,100.00-300,200.00Fund: 225 - Cable TV Fund Surplus (Deficit):-273,737.41 -36,620.95
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2020
Total Budget
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2018
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2019
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2018
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2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Fund: 237 - Solid Waste Abatement
Division: 518 - Recycling
Revenue 499,870.00 386,765.98 550,470.00 550,470.00 550,470.00472,700.00440,700.00 438,740.65 474,320.47
443400 - All Other State Grants 126,970.00 38,912.59 126,970.00 126,970.00 126,970.00126,800.00125,000.00 124,988.01 131,786.84
451500 - Recycling Fees 363,000.00 344,746.75 416,400.00 416,400.00 416,400.00334,000.00302,500.00 301,797.98 332,848.60
451510 - Recycling Penalties 6,400.00 1,713.68 3,200.00 3,200.00 3,200.008,400.006,200.00 7,469.12 7,952.59
471110 - Interest Earnings - Investments 0.00 0.00 400.00 400.00 400.000.000.00 694.43 667.64
471120 - Unrealized Gain/Loss on Investments 0.00 -164.89 0.00 0.00 0.000.000.00 -179.01 343.90
474110 - Other Reimbursements 2,500.00 0.00 2,500.00 2,500.00 2,500.002,500.002,500.00 2,993.12 0.00
475900 - Miscellaneous Revenues 1,000.00 1,557.85 1,000.00 1,000.00 1,000.001,000.004,500.00 977.00 720.90
Expense 497,700.00 434,142.37 542,750.00 537,670.00 538,770.00472,500.00440,700.00 438,458.34 473,298.94
611100 - Full Time Employee - Regular 37,600.00 32,024.46 39,920.00 39,900.00 40,400.0031,000.0028,700.00 31,205.94 32,446.15
611110 - Temporary Employee - Regular 0.00 0.00 0.00 0.00 0.005,200.005,000.00 4,318.19 3,651.90
611200 - Full Time Employee - Overtime 3,100.00 0.00 3,200.00 0.00 0.000.003,100.00 0.00 138.23
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612100 - Medicare Contribution 700.00 409.58 600.00 600.00 600.00600.00500.00 424.93 505.43
612110 - PERA Contribution 3,100.00 2,402.00 3,230.00 3,000.00 3,000.002,600.002,400.00 2,099.62 2,444.02
612120 - Social Security Contribution 2,800.00 1,750.63 2,590.00 2,400.00 2,400.002,400.002,000.00 1,816.71 2,160.77
612140 - Health Insurance 7,000.00 8,293.77 11,300.00 10,000.00 10,600.006,800.006,100.00 6,383.50 6,857.23
612150 - Dental Insurance 200.00 139.56 170.00 200.00 200.00200.00200.00 149.98 151.58
612160 - Life Insurance 0.00 16.36 20.00 0.00 0.000.00100.00 17.44 17.52
612170 - Cash Benefit 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612180 - Workers' Compensation 200.00 108.15 200.00 200.00 200.00300.00300.00 225.26 177.37
612190 - Short Term Disability 0.00 0.00 190.00 100.00 100.000.000.00 0.00 0.00
612195 - Long Term Disability 0.00 0.00 160.00 100.00 100.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
621120 - Office Supplies 200.00 74.33 200.00 200.00 200.00200.00200.00 115.92 197.10
621130 - Operating Supplies 5,100.00 5,121.28 2,350.00 2,350.00 2,350.0018,000.0020,500.00 34,977.39 17,331.69
631100 - Professional Services 0.00 0.00 0.00 0.00 0.001,000.005,000.00 165.00 0.00
631130 - Insurance - Non-personnel 500.00 500.04 500.00 500.00 500.00400.00400.00 288.00 480.00
631140 - Admin Charges 0.00 0.00 0.00 0.00 0.000.004,000.00 0.00 0.00
632100 - Dues & Subscription , Permit renewals 0.00 120.00 0.00 0.00 0.000.00200.00 0.00 110.00
632110 - Transportation 100.00 0.00 0.00 0.00 0.00100.00100.00 103.01 0.00
632120 - Conferences and School 0.00 0.00 0.00 0.00 0.000.00200.00 0.00 0.00
633100 - Advertising 600.00 35.00 200.00 200.00 200.00500.002,500.00 269.98 1,421.32
633110 - Printing & Binding 3,100.00 2,148.50 2,100.00 2,100.00 2,100.005,500.0010,000.00 6,814.04 6,447.14
633120 - Communication (phones, postage, etc)8,700.00 5,384.36 5,920.00 5,920.00 5,920.007,500.0010,100.00 14,011.51 8,430.36
635100 - Services Contracted, Non-professional 424,700.00 375,614.35 469,900.00 469,900.00 469,900.00390,200.00339,100.00 335,071.92 390,331.13
2,170.00 -47,376.39 7,720.00 12,800.00 11,700.00200.000.00Division: 518 - Recycling Surplus (Deficit):282.31 1,021.53
2,170.00 -47,376.39 7,720.00 12,800.00 11,700.00200.000.00Fund: 237 - Solid Waste Abatement Surplus (Deficit):282.31 1,021.53
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2020
Total Budget
2019
Total Budget
2018
Total Budget
Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Fund: 260 - Police Activity Fund
Division: 211 - Police
Revenue 481,500.00 278,096.87 381,500.00 405,320.00 405,320.00429,000.00163,900.00 159,467.70 366,612.92
443400 - All Other State Grants 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
450200 - Reimbs-Cities & Counties 481,500.00 278,096.87 381,500.00 405,320.00 405,320.00429,000.00163,900.00 159,467.70 366,612.92
461110 - Drug & Gambling Forfeitures 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
493100 - Transfer In From Other Funds 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
Expense 482,300.00 292,238.87 405,600.00 405,320.00 405,320.00420,600.00160,100.00 156,905.62 363,123.41
611100 - Full Time Employee - Regular 115,600.00 107,878.24 121,050.00 121,000.00 121,000.00110,400.00107,200.00 107,549.78 110,899.18
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 328.92 0.00
612100 - Medicare Contribution 1,700.00 1,620.64 1,810.00 1,800.00 1,800.001,600.001,600.00 1,624.28 1,668.13
612110 - PERA Contribution 8,700.00 8,090.87 9,080.00 9,100.00 9,100.008,300.008,100.00 8,066.23 8,317.44
612120 - Social Security Contribution 7,200.00 6,929.88 7,750.00 7,800.00 7,800.006,800.006,700.00 6,945.45 7,132.78
612140 - Health Insurance 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612150 - Dental Insurance 300.00 0.00 0.00 0.00 0.00300.000.00 0.00 0.00
612160 - Life Insurance 100.00 32.54 30.00 0.00 0.00100.00100.00 34.85 34.85
612170 - Cash Benefit 5,800.00 5,347.21 5,720.00 5,700.00 5,700.005,700.005,700.00 5,743.30 5,743.31
612180 - Workers' Compensation 700.00 380.12 700.00 700.00 700.00900.00700.00 757.98 547.35
612190 - Short Term Disability 0.00 0.00 480.00 400.00 400.000.000.00 0.00 0.00
612195 - Long Term Disability 0.00 0.00 460.00 300.00 300.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 25.00 0.00 0.00 0.000.000.00 0.00 0.00
621100 - Fuels and Lubes 0.00 0.00 0.00 0.00 0.000.000.00 0.00 11.97
621120 - Office Supplies 200.00 0.00 200.00 200.00 200.00200.00200.00 74.86 0.00
621130 - Operating Supplies 5,300.00 292.97 5,250.00 5,250.00 5,250.005,200.008,000.00 8,070.76 4,076.53
621150 - Small Tools and Minor Equipment 0.00 0.00 0.00 0.00 0.000.000.00 0.00 64.24
632100 - Dues & Subscription , Permit renewals 1,000.00 256.97 990.00 990.00 990.001,000.000.00 1,336.97 256.97
632110 - Transportation 3,800.00 2,068.80 3,600.00 3,600.00 3,600.003,700.0010,500.00 4,390.88 2,830.60
632120 - Conferences and School 300.00 -676.89 6,000.00 6,000.00 6,000.00300.0010,300.00 10,306.65 4,006.13
633110 - Printing & Binding 0.00 0.00 0.00 0.00 0.000.000.00 0.00 71.86
633120 - Communication (phones, postage, etc)2,500.00 2,132.07 2,480.00 2,480.00 2,480.002,500.001,000.00 1,555.34 2,286.57
635100 - Services Contracted, Non-professional 0.00 0.00 0.00 0.00 0.000.000.00 119.37 1,340.82
635130 - Hardware & Software Support 0.00 4,681.09 0.00 0.00 0.000.000.00 0.00 0.00
638180 - Pmts to Other Agencies 329,100.00 153,179.36 240,000.00 240,000.00 240,000.00273,600.000.00 0.00 213,834.68
-800.00 -14,142.00 -24,100.00 0.00 0.008,400.003,800.00Division: 211 - Police Surplus (Deficit):2,562.08 3,489.51
-800.00 -14,142.00 -24,100.00 0.00 0.008,400.003,800.00Fund: 260 - Police Activity Fund Surplus (Deficit):2,562.08 3,489.51
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YTD Activity
2020
Total Budget
2019
Total Budget
2018
Total Budget
Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Fund: 270 - Springbrook NC Fund
Division: 419 - Spring Brook Nature Center
Revenue 633,007.00 457,359.45 546,900.00 546,900.00 546,900.00647,497.00610,700.00 613,355.88 661,860.57
411100 - Current Ad Valorem 411,807.00 399,628.55 414,100.00 414,100.00 414,100.00392,197.00368,200.00 366,812.22 387,948.09
411200 - Delinquent Ad Valorem 300.00 2,503.17 300.00 300.00 300.00300.000.00 1,686.95 -369.62
443400 - All Other State Grants 0.00 0.00 0.00 0.00 0.000.000.00 0.00 14,495.00
445100 - Twin Cities Gateway Grant 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
450200 - Reimbs-Cities & Counties 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
459100 - Program Revenue 137,200.00 33,850.67 82,300.00 82,300.00 82,300.00146,000.00135,500.00 125,432.42 145,558.38
459230 - Park Equipment & Facilities Rental 14,200.00 2,503.26 8,500.00 8,500.00 8,500.0018,000.006,000.00 16,395.46 18,778.91
471110 - Interest Earnings - Investments 1,000.00 0.00 600.00 600.00 600.001,000.001,000.00 3,129.09 3,650.67
471120 - Unrealized Gain/Loss on Investments 0.00 -901.62 0.00 0.00 0.000.000.00 -485.68 1,708.24
473100 - General Contributions & Donations 65,000.00 15,138.01 39,000.00 39,000.00 39,000.0080,000.0046,000.00 56,236.79 87,444.36
475800 - Cash Short/Over 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
475900 - Miscellaneous Revenues 3,500.00 472.06 2,100.00 2,100.00 2,100.0010,000.0010,000.00 148.63 2,646.54
493100 - Transfer In From Other Funds 0.00 4,165.35 0.00 0.00 0.000.0044,000.00 44,000.00 0.00
Expense 620,820.00 491,941.86 656,220.00 578,900.00 578,900.00623,200.00587,400.00 594,153.78 624,389.05
611100 - Full Time Employee - Regular 228,700.00 211,612.81 236,460.00 236,500.00 248,000.00222,000.00205,700.00 206,832.09 214,015.58
611105 - Part-time Permanent -Regular 71,800.00 67,829.19 74,190.00 74,200.00 74,200.0069,100.0064,800.00 63,003.88 65,492.59
611110 - Temporary Employee - Regular 79,800.00 28,682.08 82,170.00 52,200.00 52,200.0070,000.0060,000.00 54,920.53 74,799.50
611210 - Temporary/Part-time Employee - Overtime 0.00 0.00 0.00 0.00 0.000.000.00 392.04 554.69
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 2,109.08 -910.21
612100 - Medicare Contribution 5,600.00 4,494.83 5,730.00 5,700.00 5,500.005,000.004,900.00 4,826.73 5,209.04
612110 - PERA Contribution 22,500.00 20,958.15 23,300.00 23,300.00 24,000.0021,500.0020,300.00 21,059.40 20,580.46
612120 - Social Security Contribution 23,600.00 19,219.22 24,510.00 24,500.00 23,200.0021,500.0021,000.00 20,639.06 22,273.26
612140 - Health Insurance 16,900.00 27,664.28 32,670.00 29,300.00 30,500.0016,400.0017,000.00 14,751.20 17,698.14
612150 - Dental Insurance 600.00 278.75 330.00 300.00 300.00600.00400.00 602.50 493.75
612160 - Life Insurance 100.00 97.63 100.00 100.00 100.00100.00200.00 100.23 98.78
612170 - Cash Benefit 5,700.00 5,347.21 5,720.00 5,700.00 5,700.005,700.005,800.00 5,743.30 5,743.31
612180 - Workers' Compensation 12,800.00 7,640.91 12,800.00 12,800.00 12,800.0014,000.0011,200.00 16,614.75 12,019.58
612190 - Short Term Disability 0.00 0.00 1,130.00 800.00 800.000.000.00 0.00 0.00
612195 - Long Term Disability 0.00 0.00 940.00 700.00 700.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 100.00 0.00 0.00 0.000.000.00 325.00 300.00
613130 - Unemployment Compensation 0.00 15.47 0.00 0.00 0.000.000.00 0.00 0.00
613140 - Work Order Transfer - Labor 0.00 0.00 0.00 0.00 0.000.000.00 276.04 245.37
621100 - Fuels and Lubes 300.00 0.00 300.00 300.00 300.00300.00300.00 2.24 0.00
621110 - Clothing/Laundry Allowance 1,300.00 602.57 1,290.00 400.00 400.001,200.00800.00 1,367.33 1,747.14
621120 - Office Supplies 510.00 263.58 500.00 200.00 200.00500.001,400.00 597.46 1,071.17
621130 - Operating Supplies 37,300.00 31,299.60 38,700.00 17,800.00 17,800.0040,000.0033,900.00 35,536.61 31,074.69
621140 - Supplies for Repair & Maintenance 3,100.00 1,337.68 3,070.00 3,100.00 3,100.003,000.003,700.00 2,686.32 2,450.26
621150 - Small Tools and Minor Equipment 300.00 7,864.44 7,050.00 3,700.00 3,700.00300.00300.00 37.33 11,204.47
621160 - Work Order Transfer - Parts 300.00 22.17 300.00 300.00 300.00300.00300.00 136.33 133.07
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2020
Total Budget
2019
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2018
Total Budget
Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
631100 - Professional Services 29,500.00 5,592.15 29,210.00 25,000.00 13,100.001,500.001,500.00 1,863.24 329.64
631130 - Insurance - Non-personnel 4,000.00 3,999.96 5,100.00 4,000.00 4,000.0011,000.008,000.00 8,004.00 13,092.00
632100 - Dues & Subscription , Permit renewals 500.00 0.00 500.00 100.00 100.00500.00300.00 857.06 368.95
632110 - Transportation 1,800.00 149.57 3,500.00 3,500.00 3,500.001,800.001,800.00 678.38 2,372.60
632120 - Conferences and School 600.00 0.00 590.00 600.00 600.00600.00600.00 305.00 477.37
633100 - Advertising 800.00 0.00 300.00 200.00 200.00800.00800.00 67.00 220.00
633110 - Printing & Binding 10,200.00 348.09 4,000.00 4,000.00 4,000.0010,000.0012,000.00 3,675.47 405.73
633120 - Communication (phones, postage, etc)8,160.00 1,971.78 4,250.00 2,400.00 2,400.008,000.009,000.00 5,904.58 2,615.87
634100 - Utility Services 21,420.00 17,824.90 25,000.00 21,400.00 21,400.0021,000.0020,000.00 17,825.16 19,860.08
635100 - Services Contracted, Non-professional 30,500.00 23,914.74 30,200.00 23,500.00 23,500.0025,000.0019,900.00 39,652.96 45,694.60
635110 - Rentals 2,130.00 2,534.07 2,310.00 2,300.00 2,300.001,500.001,500.00 2,313.48 2,657.53
635120 - IS Fund Charge 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
635130 - Hardware & Software Support 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
638170 - Work Order Transfer - Labor 0.00 276.03 0.00 0.00 0.000.000.00 0.00 0.00
701100 - Building & Building Improvements 0.00 0.00 0.00 0.00 0.000.0044,000.00 44,955.00 0.00
702100 - Improvements other than Building 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
703100 - Machinery & Equipment 0.00 0.00 0.00 0.00 0.000.0016,000.00 15,493.00 0.00
993100 - Transfer Out to Other Funds 0.00 0.00 0.00 0.00 0.0050,000.000.00 0.00 50,000.04
12,187.00 -34,582.41 -109,320.00 -32,000.00 -32,000.0024,297.0023,300.00Division: 419 - Spring Brook Nature Center Surplus (Deficit):19,202.10 37,471.52
12,187.00 -34,582.41 -109,320.00 -32,000.00 -32,000.0024,297.0023,300.00Fund: 270 - Springbrook NC Fund Surplus (Deficit):19,202.10 37,471.52
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2020
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2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Fund: 405 - Capital Improvements-BLDG
Division: 211 - Police
Expense 0.00 60,282.62 0.00 0.00 0.000.000.00 0.00 0.00
701100 - Building & Building Improvements 0.00 60,282.62 0.00 0.00 0.000.000.00 0.00 0.00
0.00 60,282.62 0.00 0.00 0.000.000.00Division: 211 - Police Total:0.00 0.00
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2018
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2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 219 - Fire
Expense 0.00 0.00 0.00 0.00 0.000.000.00 0.00 4,475.00
631100 - Professional Services 0.00 0.00 0.00 0.00 0.000.000.00 0.00 4,475.00
635100 - Services Contracted, Non-professional 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
0.00 0.00 0.00 0.00 0.000.000.00Division: 219 - Fire Total:0.00 4,475.00
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2020
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Defined Budgets
2019
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2018
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2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 311 - Campus Facilities
Revenue 92,000.00 447.73 0.00 82,000.00 82,000.0071,000.00370,000.00 1,316,786.96 153,400.56
443100 - Local Government Aid (LGA)20,000.00 10,000.00 0.00 20,000.00 20,000.000.000.00 0.00 0.00
443400 - All Other State Grants 0.00 0.00 0.00 0.00 0.000.000.00 159,000.00 0.00
445200 - Watershed District Grants 0.00 0.00 0.00 0.00 0.000.000.00 70,000.00 0.00
471110 - Interest Earnings - Investments 40,000.00 0.00 0.00 30,000.00 30,000.0040,000.00120,000.00 328,459.82 38,677.45
471120 - Unrealized Gain/Loss on Investments 0.00 -9,552.27 0.00 0.00 0.000.000.00 5,422.26 94,223.11
475100 - Loans - Interest Income 0.00 0.00 0.00 0.00 0.000.000.00 0.00 20,000.00
475900 - Miscellaneous Revenues 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
491110 - Gain/loss on Sale of Fixed Assets 0.00 0.00 0.00 0.00 0.000.000.00 3,904.88 500.00
493100 - Transfer In From Other Funds 32,000.00 0.00 0.00 32,000.00 32,000.0031,000.00250,000.00 750,000.00 0.00
495100 - General Obligation Bond Proceeds 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
495500 - Premium on Bonds Issued – Non Enterprise 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
Expense 516,500.00 100,383.34 0.00 125,000.00 250,000.000.0031,060,000.00 30,817,973.51 721,700.16
621130 - Operating Supplies 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
621140 - Supplies for Repair & Maintenance 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
631100 - Professional Services 0.00 0.00 0.00 0.00 0.000.000.00 919.92 0.00
633100 - Advertising 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
635100 - Services Contracted, Non-professional 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
701100 - Building & Building Improvements 351,500.00 85,196.53 0.00 50,000.00 175,000.000.0031,000,000.00 29,465,279.45 628,648.42
702100 - Improvements other than Building 0.00 0.00 0.00 60,000.00 60,000.000.000.00 3,860.00 0.00
703100 - Machinery & Equipment 150,000.00 2,607.75 0.00 15,000.00 15,000.000.0060,000.00 1,396,355.69 38,320.41
704100 - Furniture & Fixtures 15,000.00 12,579.06 0.00 0.00 0.000.000.00 -52,441.55 54,731.33
800400 - Bond Issuance Costs 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
993100 - Transfer Out to Other Funds 0.00 0.00 0.00 0.00 0.000.000.00 4,000.00 0.00
-424,500.00 -99,935.61 0.00 -43,000.00 -168,000.0071,000.00-30,690,000.00Division: 311 - Campus Facilities Surplus (Deficit):-29,501,186.55 -568,299.60
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2019
Total Activity
2018
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2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 319 - Fleet Services: Garage/Shop
Expense 0.00 0.00 0.00 0.00 0.00250,000.000.00 0.00 0.00
701100 - Building & Building Improvements 0.00 0.00 0.00 0.00 0.00250,000.000.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00250,000.000.00Division: 319 - Fleet Services: Garage/Shop Total:0.00 0.00
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YTD Activity
2020
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2019
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2018
Total Budget
Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 419 - Spring Brook Nature Center
Expense 0.00 0.00 0.00 0.00 0.000.000.00 14,307.00 0.00
701100 - Building & Building Improvements 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
704100 - Furniture & Fixtures 0.00 0.00 0.00 0.00 0.000.000.00 14,307.00 0.00
0.00 0.00 0.00 0.00 0.000.000.00Division: 419 - Spring Brook Nature Center Total:14,307.00 0.00
-424,500.00 -160,218.23 0.00 -43,000.00 -168,000.00-179,000.00-30,690,000.00Fund: 405 - Capital Improvements-BLDG Surplus (Deficit):-29,515,493.55 -572,774.60
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2020
Total Budget
2019
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2018
Total Budget
Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Fund: 406 - Capital Improvements-STR
Division: 318 - Streets
Revenue 2,985,000.00 1,204,823.21 0.00 1,545,500.00 1,967,450.001,011,000.00340,000.00 445,532.97 1,547,369.69
411100 - Current Ad Valorem 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
411200 - Delinquent Ad Valorem 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
421100 - From County - Current 0.00 198,618.62 0.00 0.00 0.000.000.00 235,735.67 206,070.03
421200 - From County - Delinquent 0.00 1,079.10 0.00 0.00 0.000.000.00 4,122.55 1,779.59
421500 - Directly to City - Principal 1,490,000.00 483,437.66 0.00 264,500.00 417,450.00110,000.00230,000.00 71,098.99 96,887.32
441100 - Federal Grants 0.00 0.00 0.00 515,000.00 515,000.00420,000.000.00 3,192.00 473,888.48
443320 - Municipal State Aid For Streets - Construction 670,000.00 528,368.08 0.00 719,000.00 988,000.00426,000.00100,000.00 107,216.69 396,588.36
443400 - All Other State Grants 800,000.00 0.00 0.00 22,000.00 22,000.0050,000.000.00 0.00 0.00
450200 - Reimbs-Cities & Counties 0.00 0.00 0.00 0.00 0.000.000.00 0.00 331,184.42
455110 - Public Works Maintenance 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
471110 - Interest Earnings - Investments 25,000.00 0.00 0.00 25,000.00 25,000.005,000.0010,000.00 28,096.26 27,048.55
471120 - Unrealized Gain/Loss on Investments 0.00 -6,680.25 0.00 0.00 0.000.000.00 -3,929.19 13,922.94
473100 - General Contributions & Donations 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
493100 - Transfer In From Other Funds 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
Expense 3,541,200.00 3,653,138.71 0.00 3,436,100.00 2,590,100.002,398,200.00524,400.00 478,918.37 1,479,707.39
621130 - Operating Supplies 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
621140 - Supplies for Repair & Maintenance 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
631100 - Professional Services 0.00 0.00 0.00 0.00 0.000.000.00 4,739.50 24,104.11
633100 - Advertising 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
633120 - Communication (phones, postage, etc)0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
635100 - Services Contracted, Non-professional 258,000.00 114,657.83 0.00 120,000.00 205,000.00490,000.00320,000.00 239,819.79 281,990.21
700100 - Land & Land Improvements 0.00 0.00 0.00 0.00 0.000.000.00 2,500.00 0.00
702100 - Improvements other than Building 800,000.00 593,625.98 0.00 0.00 0.00600,000.00120,000.00 0.00 0.00
705100 - Infrastructure 2,385,000.00 2,846,654.94 0.00 3,215,000.00 2,284,000.001,210,000.00-10,000.00 137,459.04 1,075,413.11
993100 - Transfer Out to Other Funds 98,200.00 98,199.96 0.00 101,100.00 101,100.0098,200.0094,400.00 94,400.04 98,199.96
-556,200.00 -2,448,315.50 0.00 -1,890,600.00 -622,650.00-1,387,200.00-184,400.00Division: 318 - Streets Surplus (Deficit):-33,385.40 67,662.30
-556,200.00 -2,448,315.50 0.00 -1,890,600.00 -622,650.00-1,387,200.00-184,400.00Fund: 406 - Capital Improvements-STR Surplus (Deficit):-33,385.40 67,662.30
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2020
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Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Fund: 407 - Capital Improvements-PKS
Expense 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
704100 - Furniture & Fixtures 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
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2021
2021 Proposed
2021
2021 Final
Division: 316 - Parks
Revenue 245,000.00 252,363.27 0.00 495,000.00 495,000.00420,000.00281,000.00 304,537.75 651,068.12
411100 - Current Ad Valorem 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
411200 - Delinquent Ad Valorem 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
441100 - Federal Grants 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
443100 - Local Government Aid (LGA)0.00 0.00 0.00 250,000.00 250,000.00125,000.00125,000.00 125,000.00 125,000.00
443400 - All Other State Grants 50,000.00 0.00 0.00 50,000.00 50,000.00150,000.000.00 0.00 150,000.00
450200 - Reimbs-Cities & Counties 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
471110 - Interest Earnings - Investments 15,000.00 0.00 0.00 15,000.00 15,000.0015,000.0015,000.00 32,102.09 36,911.00
471120 - Unrealized Gain/Loss on Investments 0.00 -9,116.00 0.00 0.00 0.000.000.00 -5,600.37 17,391.32
473100 - General Contributions & Donations 0.00 50,000.00 0.00 0.00 0.000.006,000.00 5,270.00 75,000.00
473510 - Park Dedication Fees 5,000.00 36,479.31 0.00 5,000.00 5,000.005,000.0060,000.00 65,446.03 121,765.76
474110 - Other Reimbursements 0.00 0.00 0.00 0.00 0.000.000.00 7,320.00 0.00
493100 - Transfer In From Other Funds 175,000.00 174,999.96 0.00 175,000.00 175,000.00125,000.0075,000.00 75,000.00 125,000.04
Expense 1,457,000.00 308,264.03 0.00 847,000.00 902,000.00876,000.0010,000.00 15,151.63 445,553.27
621130 - Operating Supplies 12,000.00 0.00 0.00 12,000.00 12,000.0012,000.005,000.00 0.00 0.00
621140 - Supplies for Repair & Maintenance 0.00 10,357.49 0.00 0.00 0.000.000.00 6,749.43 29,634.05
631100 - Professional Services 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
631130 - Insurance - Non-personnel 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
633100 - Advertising 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
635100 - Services Contracted, Non-professional 55,000.00 35,090.00 0.00 95,000.00 115,000.0069,000.000.00 0.00 22,492.00
635110 - Rentals 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
638180 - Pmts to Other Agencies 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
700100 - Land & Land Improvements 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
701100 - Building & Building Improvements 225,000.00 36,180.35 0.00 350,000.00 275,000.000.000.00 5,000.00 393,427.22
702100 - Improvements other than Building 740,000.00 63,075.98 0.00 240,000.00 350,000.00500,000.005,000.00 3,402.20 0.00
703100 - Machinery & Equipment 425,000.00 163,560.21 0.00 150,000.00 150,000.00295,000.000.00 0.00 0.00
993100 - Transfer Out to Other Funds 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
-1,212,000.00 -55,900.76 0.00 -352,000.00 -407,000.00-456,000.00271,000.00Division: 316 - Parks Surplus (Deficit):289,386.12 205,514.85
-1,212,000.00 -55,900.76 0.00 -352,000.00 -407,000.00-456,000.00271,000.00Fund: 407 - Capital Improvements-PKS Surplus (Deficit):289,386.12 205,514.85
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2020
Total Budget
2019
Total Budget
2018
Total Budget
Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Fund: 409 - Capital Improvements-INFO TECH
Division: 133 - Information Technology
Revenue 271,300.00 183,656.61 0.00 265,400.00 265,400.00129,813.00333,900.00 339,255.02 141,721.20
411100 - Current Ad Valorem 57,300.00 58,700.00 0.00 63,400.00 63,400.0055,913.0050,000.00 50,000.00 55,913.00
443100 - Local Government Aid (LGA)200,000.00 100,000.00 0.00 200,000.00 200,000.0072,400.00150,000.00 150,000.00 72,400.00
443400 - All Other State Grants 12,000.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
450200 - Reimbs-Cities & Counties 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
451210 - Administrative Charges 0.00 0.00 0.00 0.00 0.000.000.00 129,860.00 0.00
451220 - Administrative Charges from Other City Funds & HRA 0.00 2,550.00 0.00 0.00 0.000.002,400.00 2,400.00 2,499.96
471110 - Interest Earnings - Investments 2,000.00 0.00 0.00 2,000.00 2,000.001,500.001,500.00 8,237.49 7,044.87
471120 - Unrealized Gain/Loss on Investments 0.00 -1,739.89 0.00 0.00 0.000.000.00 -1,242.47 3,863.37
474110 - Other Reimbursements 0.00 0.00 0.00 0.00 0.000.00130,000.00 0.00 0.00
475300 - Sale of Miscellaneous Property 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
493100 - Transfer In From Other Funds 0.00 24,146.50 0.00 0.00 0.000.000.00 0.00 0.00
Expense 344,000.00 266,542.56 0.00 244,700.00 274,700.00298,000.00317,000.00 234,271.06 387,386.43
621130 - Operating Supplies 205,000.00 144,234.77 0.00 0.00 0.00122,000.00261,000.00 106,679.27 227,584.13
635100 - Services Contracted, Non-professional 29,000.00 0.00 0.00 0.00 0.0041,000.008,000.00 77,377.99 6,297.90
635130 - Hardware & Software Support 0.00 46,694.56 0.00 224,700.00 254,700.000.000.00 0.00 0.00
704100 - Furniture & Fixtures 110,000.00 75,613.23 0.00 20,000.00 20,000.00135,000.0048,000.00 50,213.80 153,504.40
993100 - Transfer Out to Other Funds 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
-72,700.00 -82,885.95 0.00 20,700.00 -9,300.00-168,187.0016,900.00Division: 133 - Information Technology Surplus (Deficit):104,983.96 -245,665.23
-72,700.00 -82,885.95 0.00 20,700.00 -9,300.00-168,187.0016,900.00Fund: 409 - Capital Improvements-INFO TECH Surplus (Deficit):104,983.96 -245,665.23
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2020
Total Budget
2019
Total Budget
2018
Total Budget
Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Fund: 410 - Capital Equipment Fund
Division: 141 - Non-departmental
Revenue 942,500.00 578,046.97 0.00 742,500.00 742,500.00592,500.00505,800.00 554,962.51 601,022.26
411100 - Current Ad Valorem 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
443100 - Local Government Aid (LGA)730,000.00 380,659.00 0.00 530,000.00 530,000.00380,000.00293,300.00 293,342.00 380,064.00
471110 - Interest Earnings - Investments 7,500.00 0.00 0.00 7,500.00 7,500.007,500.007,500.00 12,224.98 15,296.07
471120 - Unrealized Gain/Loss on Investments 0.00 -3,777.71 0.00 0.00 0.000.000.00 -2,224.88 6,929.08
474110 - Other Reimbursements 0.00 0.00 0.00 0.00 0.000.000.00 3,195.00 2,328.00
475300 - Sale of Miscellaneous Property 0.00 4,737.08 0.00 0.00 0.000.000.00 12,245.45 7,181.15
491110 - Gain/loss on Sale of Fixed Assets 30,000.00 21,428.64 0.00 30,000.00 30,000.0030,000.0030,000.00 61,180.00 14,224.00
493100 - Transfer In From Other Funds 175,000.00 174,999.96 0.00 175,000.00 175,000.00175,000.00175,000.00 174,999.96 174,999.96
495200 - Equipment Certificate Proceeds 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
Expense 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
703100 - Machinery & Equipment 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
942,500.00 578,046.97 0.00 742,500.00 742,500.00592,500.00505,800.00Division: 141 - Non-departmental Surplus (Deficit):554,962.51 601,022.26
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2018
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2019
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2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 211 - Police
Revenue 22,800.00 14,954.88 0.00 0.00 0.0025,200.000.00 0.00 26,495.26
441100 - Federal Grants 22,800.00 14,954.88 0.00 0.00 0.0025,200.000.00 0.00 26,495.26
Expense 280,000.00 268,245.52 0.00 267,100.00 112,100.00144,700.00184,000.00 185,152.02 124,792.67
621150 - Small Tools and Minor Equipment 0.00 0.00 0.00 67,100.00 67,100.0067,700.000.00 739.95 53,288.20
703100 - Machinery & Equipment 280,000.00 268,245.52 0.00 200,000.00 45,000.0077,000.00184,000.00 184,412.07 71,504.47
-257,200.00 -253,290.64 0.00 -267,100.00 -112,100.00-119,500.00-184,000.00Division: 211 - Police Surplus (Deficit):-185,152.02 -98,297.41
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2020
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2018
Total Budget
Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 215 - Emergency Management
Expense 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
703100 - Machinery & Equipment 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
0.00 0.00 0.00 0.00 0.000.000.00Division: 215 - Emergency Management Total:0.00 0.00
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2020
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Total Budget
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2019
Total Activity
2018
Total Activity
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2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 219 - Fire
Revenue 0.00 0.00 0.00 11,000.00 11,000.000.000.00 10,000.00 193,427.27
441100 - Federal Grants 0.00 0.00 0.00 11,000.00 11,000.000.000.00 0.00 193,427.27
445300 - Other Private Grants (Foundations, etc)0.00 0.00 0.00 0.00 0.000.000.00 10,000.00 0.00
Expense 30,000.00 12,741.46 0.00 42,000.00 42,000.00212,000.0055,000.00 64,039.92 332,667.21
621150 - Small Tools and Minor Equipment 30,000.00 0.00 0.00 30,000.00 30,000.00135,000.0020,000.00 17,694.00 276,717.02
703100 - Machinery & Equipment 0.00 12,741.46 0.00 12,000.00 12,000.0077,000.0035,000.00 46,345.92 55,950.19
-30,000.00 -12,741.46 0.00 -31,000.00 -31,000.00-212,000.00-55,000.00Division: 219 - Fire Surplus (Deficit):-54,039.92 -139,239.94
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2020
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2018
Total Budget
Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 314 - Engineering
Expense 30,000.00 30,514.08 0.00 0.00 0.000.000.00 0.00 0.00
703100 - Machinery & Equipment 30,000.00 30,514.08 0.00 0.00 0.000.000.00 0.00 0.00
30,000.00 30,514.08 0.00 0.00 0.000.000.00Division: 314 - Engineering Total:0.00 0.00
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2020
Total Budget
2019
Total Budget
2018
Total Budget
Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 316 - Parks
Expense 118,000.00 109,569.56 0.00 170,000.00 170,000.00198,000.00101,000.00 101,692.98 171,572.85
621150 - Small Tools and Minor Equipment 0.00 16,355.60 0.00 0.00 0.000.009,000.00 6,954.00 0.00
703100 - Machinery & Equipment 118,000.00 93,213.96 0.00 170,000.00 170,000.00198,000.0092,000.00 94,738.98 171,572.85
118,000.00 109,569.56 0.00 170,000.00 170,000.00198,000.00101,000.00Division: 316 - Parks Total:101,692.98 171,572.85
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2020
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2018
Total Budget
Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 318 - Streets
Expense 464,000.00 15,680.00 0.00 360,000.00 360,000.0025,000.00167,000.00 168,301.25 20,115.36
703100 - Machinery & Equipment 464,000.00 15,680.00 0.00 360,000.00 360,000.0025,000.00167,000.00 168,301.25 20,115.36
464,000.00 15,680.00 0.00 360,000.00 360,000.0025,000.00167,000.00Division: 318 - Streets Total:168,301.25 20,115.36
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2020
Total Budget
2019
Total Budget
2018
Total Budget
Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 319 - Fleet Services: Garage/Shop
Expense 50,000.00 48,303.21 0.00 0.00 0.000.000.00 55,637.66 0.00
703100 - Machinery & Equipment 50,000.00 48,303.21 0.00 0.00 0.000.000.00 55,637.66 0.00
50,000.00 48,303.21 0.00 0.00 0.000.000.00Division: 319 - Fleet Services: Garage/Shop Total:55,637.66 0.00
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2020
Total Budget
2019
Total Budget
2018
Total Budget
Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 410 - Recreation
Expense 0.00 0.00 0.00 0.00 0.0070,000.000.00 0.00 0.00
703100 - Machinery & Equipment 0.00 0.00 0.00 0.00 0.0070,000.000.00 0.00 0.00
0.00 0.00 0.00 0.00 0.0070,000.000.00Division: 410 - Recreation Total:0.00 0.00
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2020
Total Budget
2019
Total Budget
2018
Total Budget
Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 511 - Building Inspection
Expense 0.00 0.00 0.00 0.00 0.0030,000.0024,000.00 23,959.26 32,804.94
703100 - Machinery & Equipment 0.00 0.00 0.00 0.00 0.0030,000.0024,000.00 23,959.26 32,804.94
0.00 0.00 0.00 0.00 0.0030,000.0024,000.00Division: 511 - Building Inspection Total:23,959.26 32,804.94
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2020
Total Budget
2019
Total Budget
2018
Total Budget
Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 512 - Planning-Code Enforcement
Expense 25,000.00 0.00 0.00 60,000.00 13,000.000.000.00 0.00 0.00
703100 - Machinery & Equipment 25,000.00 0.00 0.00 60,000.00 13,000.000.000.00 0.00 0.00
25,000.00 0.00 0.00 60,000.00 13,000.000.000.00Division: 512 - Planning-Code Enforcement Total:0.00 0.00
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YTD Activity
2020
Total Budget
2019
Total Budget
2018
Total Budget
Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 514 - Rental Inspections
Expense 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
703100 - Machinery & Equipment 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
0.00 0.00 0.00 0.00 0.000.000.00Division: 514 - Rental Inspections Total:0.00 0.00
-31,700.00 107,948.02 0.00 -145,600.00 56,400.00-62,000.00-25,200.00Fund: 410 - Capital Equipment Fund Surplus (Deficit):-33,820.58 138,991.76
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2020
Total Budget
2019
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2018
Total Budget
Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Fund: 601 - Water Fund
Division: 601 - Water
Revenue 3,998,500.00 3,275,451.32 4,039,800.00 4,039,800.00 4,076,800.003,998,500.003,867,200.00 3,972,936.76 3,913,645.77
451320 - Non Sufficient Funds (NSF) Service Charge 0.00 1,050.00 0.00 0.00 0.000.000.00 1,925.00 1,400.00
455110 - Public Works Maintenance 0.00 0.00 0.00 0.00 0.000.000.00 80.00 0.00
455130 - Antenna Rental Fee 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
471110 - Interest Earnings - Investments 15,000.00 0.00 44,000.00 44,000.00 44,000.0015,000.005,200.00 76,319.15 73,633.16
471120 - Unrealized Gain/Loss on Investments 0.00 -18,185.37 0.00 0.00 0.000.000.00 -9,064.17 37,859.02
475300 - Sale of Miscellaneous Property 0.00 1,646.00 0.00 0.00 0.000.000.00 3,451.20 187.50
475900 - Miscellaneous Revenues 0.00 283.16 0.00 0.00 0.000.000.00 -449.36 -335.74
481100 - Water Sales 3,829,500.00 3,135,694.35 3,901,300.00 3,901,300.00 3,938,300.003,829,500.003,700,000.00 3,757,946.36 3,635,439.32
481110 - Water Flat Rate Sales 0.00 0.00 0.00 0.00 0.000.000.00 996.57 0.00
481200 - Connection and Reconnection Fees 6,000.00 5,975.00 6,000.00 6,000.00 6,000.006,000.008,000.00 4,875.00 6,450.00
481300 - Penalties and Forfeited Discount 100,000.00 48,083.87 50,000.00 50,000.00 50,000.00100,000.00105,000.00 108,041.26 116,280.23
481410 - Water Tapping, Miscellaneous Fees 18,000.00 5,230.72 9,000.00 9,000.00 9,000.0018,000.0020,000.00 4,612.38 5,264.20
481420 - Meter Sales 15,000.00 76,355.47 12,000.00 12,000.00 12,000.0015,000.0014,000.00 13,714.32 14,376.08
481430 - Account Set-up Fee 15,000.00 19,318.12 17,500.00 17,500.00 17,500.0015,000.0015,000.00 17,535.00 19,320.00
491110 - Gain/loss on Sale of Fixed Assets 0.00 0.00 0.00 0.00 0.000.000.00 -7,045.95 3,772.00
493100 - Transfer In From Other Funds 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
495100 - General Obligation Bond Proceeds 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
Expense 5,852,130.00 4,280,979.52 2,896,700.00 3,924,290.00 4,279,830.007,664,100.003,782,400.00 2,904,193.35 2,692,581.17
500100 - Cost of Goods Sold 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
611100 - Full Time Employee - Regular 543,500.00 469,756.24 566,440.00 566,400.00 582,100.00548,000.00474,400.00 449,936.03 485,411.77
611105 - Part-time Permanent -Regular 0.00 0.00 0.00 0.00 0.0032,700.0031,700.00 40,364.33 14,024.72
611110 - Temporary Employee - Regular 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
611200 - Full Time Employee - Overtime 33,000.00 32,271.95 35,020.00 34,000.00 34,000.0033,000.0032,600.00 33,105.41 43,914.84
611210 - Temporary/Part-time Employee - Overtime 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 1,692.07 2,449.92
612100 - Medicare Contribution 8,400.00 7,399.32 7,940.00 7,900.00 7,900.009,200.007,900.00 8,064.71 8,214.05
612110 - PERA Contribution 43,400.00 36,991.31 44,960.00 44,800.00 45,400.0046,300.0040,400.00 40,476.70 41,352.88
612120 - Social Security Contribution 35,900.00 31,638.53 33,940.00 33,900.00 33,900.0038,200.0033,300.00 34,485.83 35,119.38
612140 - Health Insurance 49,100.00 44,397.46 56,800.00 51,600.00 53,100.0051,200.0044,000.00 41,048.44 45,957.23
612150 - Dental Insurance 1,400.00 902.74 1,160.00 1,200.00 1,200.001,400.00400.00 913.98 955.18
612160 - Life Insurance 300.00 229.40 270.00 200.00 200.00300.00400.00 244.20 251.78
612170 - Cash Benefit 24,300.00 19,078.20 22,960.00 23,000.00 23,000.0027,000.0023,900.00 22,177.17 22,178.20
612180 - Workers' Compensation 13,100.00 7,773.95 13,100.00 13,100.00 13,100.0023,200.0016,300.00 18,258.74 10,946.43
612190 - Short Term Disability 0.00 0.00 2,020.00 1,500.00 1,500.000.000.00 0.00 0.00
612195 - Long Term Disability 0.00 0.00 1,700.00 1,300.00 1,300.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.00 0.000.000.00 200.00 0.00
613130 - Unemployment Compensation 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
613140 - Work Order Transfer - Labor 0.00 0.00 0.00 0.00 0.007,000.007,000.00 3,042.54 2,372.37
621100 - Fuels and Lubes 14,280.00 9,083.22 11,000.00 11,000.00 9,000.0014,000.0015,000.00 10,844.17 8,994.32
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2020
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2019
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2018
Total Budget
Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
621110 - Clothing/Laundry Allowance 4,080.00 1,787.97 3,000.00 3,000.00 2,500.004,000.004,500.00 4,132.87 4,660.89
621120 - Office Supplies 820.00 271.84 820.00 820.00 820.00800.00700.00 289.88 723.30
621130 - Operating Supplies 72,010.00 56,809.84 70,600.00 70,600.00 66,000.0070,600.0080,600.00 2,120.47 75,707.89
621140 - Supplies for Repair & Maintenance 122,200.00 151,916.20 115,000.00 125,000.00 125,000.00120,000.00230,000.00 286,720.38 168,059.87
621150 - Small Tools and Minor Equipment 9,180.00 13,530.67 9,090.00 9,090.00 9,090.009,000.008,000.00 15,026.41 782.61
621160 - Work Order Transfer - Parts 5,610.00 4,348.25 5,600.00 5,600.00 5,600.005,500.003,500.00 6,426.71 12,470.13
631100 - Professional Services 31,008.00 20,224.00 90,400.00 90,400.00 90,400.0030,400.0030,000.00 50,970.73 5,605.77
631130 - Insurance - Non-personnel 21,114.00 21,114.00 700.00 700.00 700.0020,700.0014,700.00 14,700.00 24,636.00
631140 - Admin Charges 285,906.00 250,500.00 283,050.00 283,050.00 251,700.00280,300.00273,500.00 273,500.04 280,299.96
632100 - Dues & Subscription , Permit renewals 25,500.00 4,952.78 15,000.00 15,000.00 15,000.0025,000.0025,000.00 18,195.74 15,544.80
632110 - Transportation 816.00 0.00 1,100.00 1,100.00 1,100.00800.00800.00 323.60 3.15
632120 - Conferences and School 10,404.00 1,000.00 9,900.00 9,900.00 5,000.0010,200.009,600.00 4,147.25 3,136.73
633100 - Advertising 408.00 0.00 400.00 400.00 400.00400.00700.00 0.00 209.00
633110 - Printing & Binding 306.00 252.89 300.00 300.00 300.00300.00300.00 173.87 322.45
633120 - Communication (phones, postage, etc)39,576.00 23,691.79 41,000.00 41,000.00 35,000.0038,800.0041,000.00 33,600.46 30,970.14
634100 - Utility Services 275,400.00 227,092.97 242,200.00 242,200.00 236,500.00270,000.00270,000.00 307,262.43 210,812.33
635100 - Services Contracted, Non-professional 290,720.00 235,265.18 244,500.00 284,500.00 304,500.00266,200.00280,400.00 328,732.76 277,646.46
635110 - Rentals 6,630.00 2,505.81 4,500.00 4,500.00 4,500.006,500.006,500.00 5,166.95 1,467.55
635120 - IS Fund Charge 2,550.00 2,550.00 2,520.00 2,520.00 2,520.002,500.002,400.00 2,400.00 2,499.96
635130 - Hardware & Software Support 0.00 10,685.95 20,000.00 20,000.00 20,000.000.000.00 0.00 0.00
638100 - Depreciation 948,702.00 948,702.00 939,210.00 939,210.00 932,000.00930,100.00907,400.00 844,882.03 850,258.03
638140 - Miscellaneous Expenses 0.00 1,699.50 0.00 0.00 0.000.000.00 0.00 0.00
638170 - Work Order Transfer - Labor 0.00 2,462.89 0.00 0.00 0.000.000.00 0.00 4,054.63
638180 - Pmts to Other Agencies 510.00 566.46 500.00 500.00 500.00500.00500.00 566.45 566.45
638190 - Provision for Bad Debts 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
700100 - Land & Land Improvements 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
701100 - Building & Building Improvements 1,557,000.00 1,607,215.17 0.00 0.00 0.003,700,000.00190,000.00 275,643.83 2,121,462.07
703100 - Machinery & Equipment 35,000.00 32,161.04 0.00 45,000.00 45,000.000.0095,000.00 40,095.00 0.00
705100 - Infrastructure 1,340,000.00 150.00 0.00 940,000.00 1,320,000.001,040,000.00580,000.00 715,235.73 0.00
709999 - Contra Capital Outlay 0.00 0.00 0.00 0.00 0.000.000.00 -1,030,974.56 -2,121,462.07
993100 - Transfer Out to Other Funds 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
-1,853,630.00 -1,005,528.20 1,143,100.00 115,510.00 -203,030.00-3,665,600.0084,800.00Division: 601 - Water Surplus (Deficit):1,068,743.41 1,221,064.60
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YTD Activity
2020
Total Budget
2019
Total Budget
2018
Total Budget
Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 650 - Internal Investments
Expense 422,030.00 0.00 422,030.00 422,030.00 422,030.000.000.00 0.00 0.00
800100 - Principal Payment 314,030.00 0.00 323,450.00 323,450.00 323,450.000.000.00 0.00 0.00
800200 - Interest Expense 108,000.00 0.00 98,580.00 98,580.00 98,580.000.000.00 0.00 0.00
800300 - Fiscal Agent Fees 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
422,030.00 0.00 422,030.00 422,030.00 422,030.000.000.00Division: 650 - Internal Investments Total:0.00 0.00
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2020
Total Budget
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Total Budget
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Total Budget
Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 651 - Debt Service
Expense 790,900.00 67,354.17 795,970.00 795,970.00 795,970.001,025,600.001,018,700.00 143,042.70 118,355.75
800100 - Principal Payment 670,000.00 0.00 690,000.00 690,000.00 690,000.00885,000.00855,000.00 0.00 0.00
800200 - Interest Expense 119,900.00 66,879.17 104,970.00 104,970.00 104,970.00139,100.00162,200.00 141,217.70 117,405.75
800300 - Fiscal Agent Fees 1,000.00 475.00 1,000.00 1,000.00 1,000.001,500.001,500.00 1,825.00 950.00
800400 - Bond Issuance Costs 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
790,900.00 67,354.17 795,970.00 795,970.00 795,970.001,025,600.001,018,700.00Division: 651 - Debt Service Total:143,042.70 118,355.75
-3,066,560.00 -1,072,882.37 -74,900.00 -1,102,490.00 -1,421,030.00-4,691,200.00-933,900.00Fund: 601 - Water Fund Surplus (Deficit):925,700.71 1,102,708.85
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2020
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2019
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2018
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2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Fund: 602 - Sewer Fund
Division: 602 - Sewer
Revenue 6,231,380.00 4,532,923.00 6,262,900.00 6,262,900.00 6,262,900.006,231,375.006,062,330.00 6,126,123.52 6,398,811.30
421500 - Directly to City - Principal 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
443400 - All Other State Grants 50,000.00 0.00 0.00 0.00 0.0050,000.000.00 0.00 251,666.12
455110 - Public Works Maintenance 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
471110 - Interest Earnings - Investments 14,000.00 0.00 29,500.00 29,500.00 29,500.0014,000.0018,800.00 37,006.34 49,531.44
471120 - Unrealized Gain/Loss on Investments 0.00 -12,232.91 0.00 0.00 0.000.000.00 -6,437.71 21,772.45
475300 - Sale of Miscellaneous Property 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
475900 - Miscellaneous Revenues 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
482100 - Sewer Sales 5,948,880.00 4,358,620.96 6,060,400.00 6,060,400.00 6,060,400.005,948,875.005,832,230.00 5,829,092.38 5,822,692.62
482110 - Sewer Flat Rate Sales 115,000.00 152,359.68 115,000.00 115,000.00 115,000.00115,000.00114,300.00 154,206.50 134,289.30
482200 - Connection and Reconnection Fees 500.00 4,760.00 1,200.00 1,200.00 1,200.00500.001,000.00 1,000.00 2,400.00
482300 - Penalties and Forfeited Discount 95,000.00 22,725.27 47,500.00 47,500.00 47,500.0095,000.0090,000.00 103,848.51 105,487.17
482410 - Sewer Tapping, Miscellaneous Fees 8,000.00 6,690.00 9,300.00 9,300.00 9,300.008,000.006,000.00 7,407.50 10,972.20
482420 - Extraordinary Gain - MWCC SAC Charges 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
491110 - Gain/loss on Sale of Fixed Assets 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
493100 - Transfer In From Other Funds 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
Expense 6,058,975.00 5,978,696.99 5,684,090.00 6,688,450.00 7,479,710.006,713,015.005,671,814.00 5,337,347.82 5,712,967.44
611100 - Full Time Employee - Regular 299,600.00 253,672.22 284,990.00 285,000.00 300,200.00235,300.00239,110.00 210,388.79 230,792.23
611105 - Part-time Permanent -Regular 12,000.00 0.00 0.00 0.00 0.0011,700.0011,300.00 11,714.25 6,145.86
611110 - Temporary Employee - Regular 15,500.00 492.38 16,000.00 16,000.00 16,000.0015,500.0015,000.00 12,044.64 20,221.50
611200 - Full Time Employee - Overtime 20,600.00 19,804.88 21,210.00 21,200.00 21,200.0020,600.0020,500.00 19,261.08 20,310.52
611210 - Temporary/Part-time Employee - Overtime 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 2,998.69 -4,931.29
612100 - Medicare Contribution 4,900.00 3,940.91 4,650.00 4,700.00 4,700.004,100.004,500.00 3,928.48 4,083.98
612110 - PERA Contribution 24,000.00 20,153.54 22,880.00 22,900.00 22,900.0020,100.0023,000.00 18,949.90 19,755.54
612120 - Social Security Contribution 20,800.00 16,850.46 19,880.00 19,900.00 19,900.0017,500.0019,200.00 16,798.11 17,460.21
612140 - Health Insurance 37,200.00 35,819.55 44,440.00 40,000.00 41,500.0028,600.0026,600.00 25,996.20 31,957.20
612150 - Dental Insurance 900.00 794.66 930.00 1,000.00 1,000.00500.000.00 620.23 734.44
612160 - Life Insurance 100.00 131.39 150.00 100.00 100.00100.000.00 116.61 126.48
612170 - Cash Benefit 9,800.00 5,535.71 6,290.00 6,300.00 6,300.009,600.009,600.00 6,918.20 6,102.06
612180 - Workers' Compensation 5,800.00 4,018.63 5,800.00 5,800.00 5,800.009,100.007,900.00 8,422.67 5,310.59
612190 - Short Term Disability 0.00 0.00 1,320.00 1,000.00 1,000.000.000.00 0.00 0.00
612195 - Long Term Disability 0.00 0.00 1,100.00 900.00 900.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
613130 - Unemployment Compensation 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
613140 - Work Order Transfer - Labor 0.00 0.00 0.00 0.00 0.000.000.00 4,060.78 2,873.84
621100 - Fuels and Lubes 13,260.00 10,246.30 11,000.00 11,000.00 11,000.0013,000.0013,000.00 12,112.51 10,746.60
621110 - Clothing/Laundry Allowance 3,670.00 2,274.54 4,000.00 4,000.00 4,000.003,600.002,600.00 3,869.15 3,917.08
621120 - Office Supplies 310.00 88.48 300.00 300.00 300.00300.00200.00 513.40 80.32
621130 - Operating Supplies 2,550.00 1,258.32 2,000.00 2,000.00 1,200.002,500.002,500.00 175.58 1,269.01
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2020
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2019
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Defined Budgets
2019
Total Activity
2018
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2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
621140 - Supplies for Repair & Maintenance 14,280.00 7,931.17 16,000.00 16,000.00 14,000.0014,000.0025,000.00 16,631.08 5,555.26
621150 - Small Tools and Minor Equipment 3,060.00 338.59 3,000.00 3,000.00 3,000.003,000.003,000.00 1,850.02 1,636.13
621160 - Work Order Transfer - Parts 3,060.00 4,802.43 6,000.00 6,000.00 6,000.003,000.006,000.00 4,194.16 4,702.24
631100 - Professional Services 13,566.00 1,879.00 13,330.00 13,330.00 10,000.0013,300.0013,200.00 3,948.12 3,453.85
631130 - Insurance - Non-personnel 36,924.00 36,924.00 7,700.00 7,700.00 7,700.0036,200.0025,700.00 25,680.00 43,080.00
631140 - Admin Charges 230,316.00 295,500.00 228,010.00 228,010.00 251,700.00225,800.00264,200.00 264,200.04 225,800.04
632100 - Dues & Subscription , Permit renewals 1,020.00 1,518.75 1,000.00 1,000.00 1,000.001,000.00500.00 896.25 478.50
632110 - Transportation 102.00 15.00 100.00 100.00 100.00100.000.00 17.25 15.00
632120 - Conferences and School 3,060.00 2,060.00 4,500.00 4,500.00 3,500.003,000.002,900.00 2,030.37 4,138.81
633100 - Advertising 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
633110 - Printing & Binding 0.00 0.00 0.00 0.00 0.000.000.00 55.00 98.01
633120 - Communication (phones, postage, etc)15,504.00 12,527.60 15,800.00 15,800.00 15,800.0015,200.0014,100.00 15,399.32 15,117.01
634100 - Utility Services 4,717,920.00 4,726,476.96 4,523,100.00 4,582,300.00 4,582,300.004,625,415.004,234,304.00 4,251,013.92 4,645,016.55
635100 - Services Contracted, Non-professional 67,932.00 82,815.53 90,400.00 90,400.00 88,400.0066,600.00111,400.00 94,167.83 82,882.53
635110 - Rentals 1,530.00 0.00 1,500.00 1,500.00 1,500.001,500.001,500.00 111.85 295.40
635120 - IS Fund Charge 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
635130 - Hardware & Software Support 0.00 7,756.60 5,800.00 5,800.00 5,800.000.000.00 0.00 0.00
638100 - Depreciation 324,156.00 324,156.00 320,910.00 320,910.00 320,910.00317,800.00310,000.00 298,263.34 302,800.36
638140 - Miscellaneous Expenses 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
638170 - Work Order Transfer - Labor 0.00 4,807.07 0.00 0.00 0.000.000.00 0.00 941.58
701100 - Building & Building Improvements 0.00 44,942.07 0.00 0.00 750,000.000.000.00 0.00 44,260.06
703100 - Machinery & Equipment 0.00 0.00 0.00 45,000.00 45,000.00345,000.00220,000.00 230,647.06 0.00
705100 - Infrastructure 155,555.00 49,164.25 0.00 905,000.00 915,000.00650,000.0045,000.00 151,952.00 927,797.82
709999 - Contra Capital Outlay 0.00 0.00 0.00 0.00 0.000.000.00 -382,599.06 -972,057.88
172,405.00 -1,445,773.99 578,810.00 -425,550.00 -1,216,810.00-481,640.00390,516.00Division: 602 - Sewer Surplus (Deficit):788,775.70 685,843.86
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2020
Total Budget
2019
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2018
Total Budget
Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 650 - Internal Investments
Expense 0.00 0.00 0.00 121,150.00 0.000.000.00 0.00 0.00
800100 - Principal Payment 0.00 0.00 0.00 73,270.00 0.000.000.00 0.00 0.00
800200 - Interest Expense 0.00 0.00 0.00 25,200.00 0.000.000.00 0.00 0.00
800300 - Fiscal Agent Fees 0.00 0.00 0.00 22,680.00 0.000.000.00 0.00 0.00
0.00 0.00 0.00 121,150.00 0.000.000.00Division: 650 - Internal Investments Total:0.00 0.00
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YTD Activity
2020
Total Budget
2019
Total Budget
2018
Total Budget
Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 651 - Debt Service
Expense 43,500.00 4,754.17 42,480.00 42,480.00 42,480.009,600.0045,600.00 10,187.50 9,137.50
800100 - Principal Payment 35,000.00 0.00 35,000.00 35,000.00 35,000.000.0035,000.00 0.00 0.00
800200 - Interest Expense 8,500.00 4,754.17 7,480.00 7,480.00 7,480.009,600.0010,600.00 10,187.50 9,137.50
800300 - Fiscal Agent Fees 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
43,500.00 4,754.17 42,480.00 42,480.00 42,480.009,600.0045,600.00Division: 651 - Debt Service Total:10,187.50 9,137.50
128,905.00 -1,450,528.16 536,330.00 -589,180.00 -1,259,290.00-491,240.00344,916.00Fund: 602 - Sewer Fund Surplus (Deficit):778,588.20 676,706.36
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2020
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2019
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2018
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Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Fund: 603 - Storm Water Fund
Division: 603 - Storm
Revenue 1,519,400.00 1,178,648.21 1,542,600.00 1,542,600.00 1,542,600.001,476,100.001,681,000.00 1,986,438.00 1,565,848.90
421100 - From County - Current 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
421500 - Directly to City - Principal 0.00 1,497.44 500.00 500.00 500.000.000.00 939.29 728.34
421600 - Directly to City - Interest 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
443320 - Municipal State Aid For Streets - Construction 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
443400 - All Other State Grants 0.00 0.00 0.00 0.00 0.000.00273,000.00 0.00 0.00
445200 - Watershed District Grants 0.00 40,000.00 0.00 0.00 0.000.000.00 272,957.43 8,957.43
471110 - Interest Earnings - Investments 15,000.00 0.00 16,400.00 16,400.00 16,400.0015,000.0012,000.00 50,843.98 41,544.74
471120 - Unrealized Gain/Loss on Investments 0.00 -10,260.41 0.00 0.00 0.000.000.00 -8,037.49 23,367.03
473100 - General Contributions & Donations 0.00 0.00 0.00 0.00 0.000.000.00 235,800.00 0.00
474110 - Other Reimbursements 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
475900 - Miscellaneous Revenues 0.00 0.00 0.00 0.00 0.000.000.00 0.58 0.00
483110 - Storm Sewer Collection 1,487,400.00 1,140,207.97 1,515,300.00 1,515,300.00 1,515,300.001,444,100.001,379,000.00 1,417,239.48 1,471,347.40
483120 - Harris Pond Assessment 3,000.00 4,258.54 3,400.00 3,400.00 3,400.003,000.003,000.00 3,152.97 3,775.16
483300 - Storm Sewer Penalties 14,000.00 2,944.67 7,000.00 7,000.00 7,000.0014,000.0014,000.00 13,541.76 16,128.80
483410 - Storm Sewer Miscellaneous Fees 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
491110 - Gain/loss on Sale of Fixed Assets 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
Expense 2,456,320.00 1,454,317.15 1,074,580.00 2,182,510.00 2,813,670.002,746,600.002,071,800.00 1,063,847.87 1,201,712.35
611100 - Full Time Employee - Regular 423,000.00 351,892.74 374,570.00 374,500.00 378,400.00346,500.00351,600.00 329,110.15 348,829.35
611105 - Part-time Permanent -Regular 0.00 0.00 0.00 0.00 0.005,800.005,700.00 5,857.04 3,072.92
611110 - Temporary Employee - Regular 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
611200 - Full Time Employee - Overtime 11,100.00 23,021.40 11,420.00 11,400.00 11,400.0020,000.0011,200.00 20,862.37 25,866.38
611210 - Temporary/Part-time Employee - Overtime 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612100 - Medicare Contribution 6,400.00 5,365.89 5,580.00 5,600.00 5,600.005,300.005,000.00 5,211.08 5,426.90
612110 - PERA Contribution 32,600.00 27,699.15 28,800.00 28,900.00 28,900.0027,300.0025,700.00 26,676.68 27,764.21
612120 - Social Security Contribution 26,200.00 22,945.50 23,880.00 23,900.00 23,900.0022,500.0021,100.00 22,281.39 23,212.95
612140 - Health Insurance 58,700.00 49,287.32 56,530.00 50,300.00 52,900.0038,200.0035,000.00 37,308.04 44,607.47
612150 - Dental Insurance 1,300.00 1,013.03 1,100.00 1,100.00 1,100.001,000.000.00 878.14 987.05
612160 - Life Insurance 300.00 171.42 180.00 200.00 200.00200.000.00 160.71 170.94
612170 - Cash Benefit 12,800.00 6,921.66 7,940.00 7,900.00 7,900.008,400.0013,400.00 9,681.88 8,488.63
612180 - Workers' Compensation 9,700.00 6,725.73 9,700.00 9,700.00 9,700.009,900.0012,700.00 13,567.91 8,415.03
612190 - Short Term Disability 0.00 0.00 1,720.00 1,300.00 1,300.000.000.00 0.00 0.00
612195 - Long Term Disability 0.00 0.00 1,450.00 1,000.00 1,000.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
613130 - Unemployment Compensation 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
621100 - Fuels and Lubes 0.00 3,828.22 0.00 0.00 0.000.000.00 0.00 2,517.54
621110 - Clothing/Laundry Allowance 400.00 0.00 500.00 500.00 500.000.000.00 0.00 0.00
621130 - Operating Supplies 5,500.00 0.00 3,600.00 3,600.00 3,600.00200.00200.00 397.43 3,041.01
621140 - Supplies for Repair & Maintenance 15,000.00 13,450.72 10,000.00 10,000.00 10,000.0015,000.0014,000.00 14,994.63 3,072.27
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Defined Budgets
2019
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2018
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2021
2021 Planning
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2021 Proposed
2021
2021 Final
621150 - Small Tools and Minor Equipment 2,100.00 909.85 2,100.00 2,100.00 2,100.001,600.00800.00 1,768.70 449.64
621160 - Work Order Transfer - Parts 0.00 2,307.93 2,500.00 2,500.00 2,500.000.000.00 0.00 227.03
631100 - Professional Services 107,140.00 19,605.90 7,120.00 207,120.00 207,120.007,100.007,000.00 14,388.30 62,950.49
631130 - Insurance - Non-personnel 1,632.00 1,632.00 500.00 500.00 500.001,600.001,200.00 1,164.00 1,908.00
631140 - Admin Charges 139,944.00 159,600.00 138,540.00 138,540.00 176,200.00137,200.00133,900.00 133,899.96 137,199.96
632100 - Dues & Subscription , Permit renewals 3,500.00 3,999.40 4,000.00 4,000.00 4,000.001,500.001,000.00 1,365.00 2,894.00
632120 - Conferences and School 1,500.00 0.00 1,500.00 1,500.00 500.001,000.00600.00 415.00 207.50
633100 - Advertising 500.00 0.00 300.00 300.00 300.00600.001,000.00 0.00 91.00
633120 - Communication (phones, postage, etc)100.00 141.25 200.00 200.00 200.00100.000.00 151.25 151.25
634100 - Utility Services 3,000.00 3,152.77 4,500.00 4,500.00 4,500.003,000.002,600.00 3,068.43 2,994.80
635100 - Services Contracted, Non-professional 255,504.00 108,005.23 73,500.00 123,500.00 223,500.00125,700.00126,100.00 134,892.97 172,831.46
635110 - Rentals 400.00 2,354.00 400.00 400.00 400.000.000.00 4,100.00 215.71
635130 - Hardware & Software Support 0.00 5,180.90 5,450.00 5,450.00 5,450.000.000.00 0.00 0.00
638100 - Depreciation 300,000.00 300,000.00 297,000.00 297,000.00 317,000.00363,900.00355,000.00 281,646.81 313,769.22
638140 - Miscellaneous Expenses 0.00 500.00 0.00 0.00 0.000.000.00 0.00 0.00
638170 - Work Order Transfer - Labor 0.00 1,309.62 0.00 0.00 0.000.000.00 0.00 349.64
703100 - Machinery & Equipment 0.00 0.00 0.00 0.00 0.00230,000.0025,000.00 0.00 216,929.33
705100 - Infrastructure 1,038,000.00 333,295.52 0.00 865,000.00 1,333,000.001,373,000.00922,000.00 1,223,457.21 537,819.70
709999 - Contra Capital Outlay 0.00 0.00 0.00 0.00 0.000.000.00 -1,223,457.21 -754,749.03
993100 - Transfer Out to Other Funds 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
-936,920.00 -275,668.94 468,020.00 -639,910.00 -1,271,070.00-1,270,500.00-390,800.00Division: 603 - Storm Surplus (Deficit):922,590.13 364,136.55
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2019
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2018
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2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 651 - Debt Service
Expense 31,400.00 3,584.38 35,590.00 35,590.00 35,590.0032,200.0032,900.00 7,600.01 6,850.01
800100 - Principal Payment 25,000.00 0.00 30,000.00 30,000.00 30,000.0025,000.0025,000.00 0.00 0.00
800200 - Interest Expense 6,400.00 3,584.38 5,590.00 5,590.00 5,590.007,200.007,900.00 7,600.01 6,850.01
800300 - Fiscal Agent Fees 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
31,400.00 3,584.38 35,590.00 35,590.00 35,590.0032,200.0032,900.00Division: 651 - Debt Service Total:7,600.01 6,850.01
-968,320.00 -279,253.32 432,430.00 -675,500.00 -1,306,660.00-1,302,700.00-423,700.00Fund: 603 - Storm Water Fund Surplus (Deficit):914,990.12 357,286.54
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2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
Fund: 609 - Municipal Liquor
Division: 691 - Store 1 - Cub location
Revenue 4,610,900.00 5,267,676.04 4,615,200.00 4,753,501.00 4,753,500.004,872,022.004,550,500.00 4,703,689.33 4,840,781.90
461120 - Restitution Payments 0.00 12.37 0.00 0.00 0.000.000.00 0.00 35.06
471110 - Interest Earnings - Investments 0.00 0.00 4,300.00 4,300.00 4,300.000.000.00 2,811.44 7,288.34
471120 - Unrealized Gain/Loss on Investments 0.00 -1,800.02 0.00 0.00 0.000.000.00 -724.76 2,524.78
474100 - Insurance Reimbursement 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
474110 - Other Reimbursements 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
475900 - Miscellaneous Revenues 0.00 98.36 0.00 0.00 0.000.000.00 245.68 275.16
484100 - Liquor 1,715,700.00 2,011,140.23 1,715,700.00 1,790,611.00 1,790,610.001,769,489.001,600,000.00 1,720,725.37 1,789,027.71
484200 - Wine 692,800.00 758,805.10 692,800.00 737,030.00 737,030.00761,005.00700,000.00 727,207.80 722,535.00
484300 - Beer 2,153,100.00 2,391,404.50 2,153,100.00 2,241,130.00 2,241,130.002,280,592.002,200,000.00 2,197,555.23 2,277,098.65
484350 - Reward Redemptions -119,900.00 -124,940.00 -119,900.00 -123,496.00 -123,496.00-127,365.00-90,000.00 -118,121.25 -130,276.25
484400 - Miscellaneous Merchandise 100,300.00 108,496.28 100,300.00 103,308.00 103,308.00114,374.0095,000.00 104,458.26 103,038.27
484500 - Cigars, Chewing Tobacco 7,300.00 4,293.46 7,300.00 0.00 0.0010,046.008,000.00 9,473.02 8,421.36
484510 - Cigarettes 61,000.00 39,260.00 61,000.00 0.00 0.0063,281.0037,000.00 60,537.50 60,304.00
484610 - Beer - Deposits/Returns 500.00 -180.00 500.00 515.00 515.00500.00500.00 226.00 549.00
484620 - Cash Over / Short 100.00 -27.51 100.00 103.00 103.00100.000.00 -735.19 -123.67
484630 - Sales Tax Over / Short 0.00 117.43 0.00 0.00 0.000.000.00 30.23 84.49
491110 - Gain/loss on Sale of Fixed Assets 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
493100 - Transfer In From Other Funds 0.00 80,995.84 0.00 0.00 0.000.000.00 0.00 0.00
Expense 4,662,600.00 5,025,589.21 4,611,990.00 4,752,660.00 4,818,410.004,788,450.004,568,300.00 4,568,755.06 4,700,764.05
500100 - Cost of Goods Sold 3,343,000.00 3,749,835.58 3,309,570.00 3,443,190.00 3,443,190.003,543,959.003,297,600.00 3,407,684.48 3,477,406.82
500101 - Cost of Goods Sold - Freight 25,600.00 24,677.22 25,340.00 25,340.00 25,340.0025,625.0025,000.00 24,783.51 23,354.72
611100 - Full Time Employee - Regular 226,000.00 209,599.59 244,440.00 244,400.00 248,300.00222,200.00221,000.00 190,913.85 190,104.31
611105 - Part-time Permanent -Regular 117,000.00 103,800.87 120,540.00 102,400.00 120,300.00115,300.00125,000.00 93,476.98 119,782.82
611110 - Temporary Employee - Regular 0.00 3,382.12 0.00 0.00 0.000.000.00 0.00 0.00
611200 - Full Time Employee - Overtime 2,700.00 3,344.87 2,780.00 2,800.00 2,800.002,600.003,000.00 2,913.62 3,238.76
611210 - Temporary/Part-time Employee - Overtime 0.00 21.92 0.00 0.00 0.000.000.00 0.00 174.69
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 5,130.35 15,533.00
612100 - Medicare Contribution 5,000.00 4,530.98 4,990.00 5,000.00 5,000.004,900.005,000.00 4,305.08 4,771.99
612110 - PERA Contribution 23,800.00 23,628.65 18,700.00 18,700.00 18,700.0023,300.0025,800.00 19,797.82 22,750.69
612120 - Social Security Contribution 21,500.00 19,371.04 21,340.00 21,400.00 21,400.0021,000.0021,800.00 18,405.79 20,401.65
612140 - Health Insurance 45,900.00 47,279.48 60,390.00 54,600.00 53,400.0042,500.0036,100.00 34,674.30 42,284.01
612150 - Dental Insurance 500.00 635.37 830.00 800.00 800.00500.000.00 414.81 479.99
612160 - Life Insurance 100.00 125.90 140.00 100.00 100.00100.000.00 114.84 113.97
612170 - Cash Benefit 5,800.00 5,347.21 5,720.00 5,700.00 5,700.005,700.005,700.00 5,743.30 5,743.31
612180 - Workers' Compensation 8,400.00 5,408.00 8,400.00 8,400.00 8,400.0011,300.0012,000.00 12,092.24 7,679.13
612190 - Short Term Disability 0.00 0.00 1,060.00 800.00 800.000.000.00 0.00 0.00
612195 - Long Term Disability 0.00 0.00 900.00 700.00 700.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 60.00 0.00 0.00 0.000.000.00 75.00 50.00
613130 - Unemployment Compensation 0.00 50.51 0.00 0.00 0.000.000.00 0.00 1,054.44
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2020
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2019
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2018
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Defined Budgets
2019
Total Activity
2018
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2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
621100 - Fuels and Lubes 0.00 0.00 0.00 0.00 0.00100.00100.00 0.00 0.00
621110 - Clothing/Laundry Allowance 3,000.00 0.00 2,970.00 2,970.00 2,970.000.003,000.00 2,253.75 1,473.75
621120 - Office Supplies 1,500.00 156.99 1,490.00 1,490.00 1,490.000.001,500.00 65.07 97.34
621130 - Operating Supplies 15,000.00 14,812.18 14,850.00 14,850.00 14,850.000.0012,000.00 9,660.19 11,713.67
621140 - Supplies for Repair & Maintenance 2,000.00 1,390.49 1,980.00 1,980.00 1,980.000.002,000.00 967.44 1,229.01
621150 - Small Tools and Minor Equipment 0.00 3,300.00 0.00 0.00 0.000.000.00 0.00 0.00
621160 - Work Order Transfer - Parts 500.00 0.00 500.00 500.00 500.000.00500.00 72.35 0.00
631100 - Professional Services 4,200.00 1,486.00 4,160.00 4,160.00 4,160.005,125.005,000.00 2,951.00 1,899.96
631130 - Insurance - Non-personnel 8,900.00 8,900.04 9,600.00 9,600.00 9,600.0016,912.0012,000.00 12,000.00 20,124.00
631140 - Admin Charges 54,900.00 54,900.00 54,350.00 54,350.00 101,000.0051,250.0050,000.00 50,000.04 51,249.96
632100 - Dues & Subscription , Permit renewals 5,700.00 6,974.39 9,600.00 9,600.00 9,600.005,638.005,500.00 3,757.52 3,920.50
632120 - Conferences and School 2,000.00 179.69 2,000.00 2,000.00 2,000.002,050.002,000.00 0.00 0.00
633100 - Advertising 12,100.00 2,409.88 11,980.00 11,980.00 11,980.002,050.002,000.00 1,141.20 6,673.09
633110 - Printing & Binding 200.00 1,409.99 200.00 200.00 200.00205.00200.00 81.51 336.90
633120 - Communication (phones, postage, etc)4,800.00 5,155.80 5,000.00 5,000.00 5,000.004,750.003,500.00 4,431.70 4,946.60
634100 - Utility Services 36,500.00 15,797.23 36,140.00 30,000.00 28,500.0035,875.0035,000.00 22,751.06 19,532.35
635100 - Services Contracted, Non-professional 90,000.00 98,603.52 87,000.00 119,500.00 119,500.0089,175.0087,000.00 78,883.37 94,511.84
635110 - Rentals 225,400.00 238,421.30 223,150.00 223,150.00 223,150.00213,255.00199,900.00 216,305.66 223,822.29
635120 - IS Fund Charge 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
635130 - Hardware & Software Support 0.00 20,270.30 2,000.00 2,000.00 2,000.000.000.00 0.00 0.00
638100 - Depreciation 39,100.00 39,099.96 38,710.00 46,000.00 46,000.0046,068.0072,100.00 64,247.79 45,808.53
638140 - Miscellaneous Expenses 5,500.00 0.00 5,450.00 500.00 500.00513.00500.00 0.00 0.00
638170 - Work Order Transfer - Labor 0.00 0.00 0.00 0.00 0.000.000.00 159.48 0.00
703100 - Machinery & Equipment 15,000.00 10,747.83 0.00 0.00 0.0018,000.0018,000.00 0.00 18,642.00
704100 - Furniture & Fixtures 32,500.00 21,974.35 0.00 0.00 0.000.000.00 0.00 0.00
709999 - Contra Capital Outlay 0.00 0.00 0.00 0.00 0.000.000.00 0.00 -18,642.00
993100 - Transfer Out to Other Funds 278,500.00 278,499.96 275,720.00 278,500.00 278,500.00278,500.00278,500.00 278,499.96 278,499.96
-51,700.00 242,086.83 3,210.00 841.00 -64,910.0083,572.00-17,800.00Division: 691 - Store 1 - Cub location Surplus (Deficit):134,934.27 140,017.85
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2020
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2019
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2018
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2021 Planning
2021
2021 Proposed
2021
2021 Final
Division: 692 - Store 2 - Hwy 65 location
Revenue 1,269,800.00 903,328.55 1,269,800.00 1,307,900.00 1,307,900.001,347,988.001,302,400.00 1,328,268.83 1,365,140.34
461120 - Restitution Payments 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
471110 - Interest Earnings - Investments 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
471120 - Unrealized Gain/Loss on Investments 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
474100 - Insurance Reimbursement 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
475900 - Miscellaneous Revenues 0.00 50.00 0.00 0.00 0.000.000.00 0.00 0.00
484100 - Liquor 444,100.00 330,725.64 444,100.00 466,180.00 466,180.00471,542.00520,000.00 465,926.68 478,122.66
484200 - Wine 158,600.00 121,192.09 158,600.00 172,114.00 172,114.00174,197.00180,000.00 171,442.64 173,370.28
484300 - Beer 651,000.00 451,760.14 651,000.00 679,288.00 679,288.00680,051.00610,800.00 672,377.27 700,075.32
484350 - Reward Redemptions -37,700.00 -27,800.00 -37,700.00 -38,831.00 -38,831.00-35,075.00-54,000.00 -36,988.75 -42,943.75
484400 - Miscellaneous Merchandise 28,200.00 19,267.14 28,200.00 29,046.00 29,046.0030,450.0027,000.00 29,475.76 30,221.82
484500 - Cigars, Chewing Tobacco 800.00 159.14 800.00 0.00 0.001,498.002,500.00 1,378.65 773.25
484510 - Cigarettes 24,700.00 7,635.00 24,700.00 0.00 0.0025,225.0016,000.00 24,590.50 25,409.00
484610 - Beer - Deposits/Returns 0.00 0.00 0.00 0.00 0.000.000.00 10.99 0.00
484620 - Cash Over / Short 100.00 221.97 100.00 103.00 103.00100.00100.00 24.89 27.31
484630 - Sales Tax Over / Short 0.00 117.43 0.00 0.00 0.000.000.00 30.20 84.45
491110 - Gain/loss on Sale of Fixed Assets 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
Expense 1,303,400.00 1,039,136.90 1,355,490.00 1,369,271.00 1,524,920.001,389,317.001,329,600.00 1,313,614.38 1,336,101.01
500100 - Cost of Goods Sold 965,000.00 676,768.37 955,350.00 980,921.00 980,900.001,031,134.001,003,700.00 1,018,688.03 1,032,049.95
500101 - Cost of Goods Sold - Freight 8,100.00 4,493.34 8,020.00 8,020.00 8,020.008,450.006,800.00 7,442.20 6,215.90
611100 - Full Time Employee - Regular 111,000.00 121,594.52 148,280.00 148,300.00 148,300.00119,600.00102,700.00 106,672.16 103,624.89
611105 - Part-time Permanent -Regular 20,000.00 5,779.29 20,740.00 8,500.00 20,600.0020,300.0020,000.00 8,923.55 15,836.27
611110 - Temporary Employee - Regular 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
611200 - Full Time Employee - Overtime 3,000.00 3,344.70 3,090.00 3,100.00 3,100.002,600.002,100.00 2,913.45 3,238.55
611210 - Temporary/Part-time Employee - Overtime 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612100 - Medicare Contribution 2,000.00 1,813.33 2,110.00 2,100.00 2,100.002,100.002,000.00 1,744.10 1,718.91
612110 - PERA Contribution 10,000.00 9,507.16 11,190.00 11,200.00 11,200.0012,500.009,600.00 8,303.04 9,031.14
612120 - Social Security Contribution 8,000.00 7,755.34 9,020.00 9,000.00 9,000.009,000.008,000.00 7,459.88 7,352.79
612140 - Health Insurance 16,400.00 28,128.11 37,800.00 34,700.00 32,300.0018,200.0011,900.00 15,855.69 22,209.28
612150 - Dental Insurance 500.00 633.38 830.00 800.00 800.00500.000.00 423.30 478.76
612160 - Life Insurance 100.00 84.63 100.00 100.00 100.00100.000.00 73.69 70.05
612170 - Cash Benefit 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612180 - Workers' Compensation 3,400.00 2,233.62 3,400.00 3,400.00 3,400.005,100.005,000.00 4,914.56 2,950.26
612190 - Short Term Disability 0.00 0.00 580.00 400.00 400.000.000.00 0.00 0.00
612195 - Long Term Disability 0.00 0.00 500.00 400.00 400.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 40.00 0.00 0.00 0.000.000.00 0.00 50.00
621110 - Clothing/Laundry Allowance 1,000.00 0.00 990.00 990.00 990.001,128.001,100.00 0.00 0.00
621120 - Office Supplies 100.00 0.00 100.00 100.00 100.00102.00100.00 0.00 0.00
621130 - Operating Supplies 1,100.00 580.82 1,090.00 1,090.00 1,090.001,025.001,000.00 628.08 26.76
621140 - Supplies for Repair & Maintenance 10,000.00 580.78 9,900.00 9,900.00 7,400.0010,250.0010,000.00 0.00 0.00
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2020
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Defined Budgets
2019
Total Activity
2018
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2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
621150 - Small Tools and Minor Equipment 0.00 2,200.00 0.00 0.00 0.000.000.00 0.00 0.00
631100 - Professional Services 10,000.00 1,369.24 9,900.00 9,900.00 9,900.0010,250.0010,000.00 1,752.00 1,185.27
631130 - Insurance - Non-personnel 3,200.00 3,200.04 3,300.00 3,300.00 3,300.008,200.005,900.00 5,820.00 9,756.00
631140 - Admin Charges 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
632100 - Dues & Subscription , Permit renewals 100.00 0.00 100.00 100.00 100.00103.00100.00 57.50 20.50
633100 - Advertising 3,000.00 27.72 2,970.00 2,970.00 2,970.002,050.002,000.00 1,654.28 20.00
633120 - Communication (phones, postage, etc)4,200.00 4,165.33 4,160.00 4,160.00 4,160.002,767.002,700.00 4,118.88 4,024.41
634100 - Utility Services 17,000.00 11,032.00 16,830.00 16,830.00 15,300.0016,913.0016,500.00 15,066.04 12,649.25
635100 - Services Contracted, Non-professional 31,000.00 23,841.00 30,690.00 30,690.00 30,690.0030,750.0030,000.00 23,259.10 25,747.14
635120 - IS Fund Charge 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
635130 - Hardware & Software Support 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
638100 - Depreciation 14,600.00 14,600.04 14,450.00 18,000.00 18,000.0015,580.0017,800.00 17,775.71 17,775.79
638140 - Miscellaneous Expenses 500.00 0.00 500.00 200.00 200.00513.00500.00 0.00 0.00
638180 - Pmts to Other Agencies 100.00 69.14 100.00 100.00 100.00102.00100.00 69.14 69.14
701100 - Building & Building Improvements 0.00 55,295.00 0.00 0.00 150,000.000.000.00 0.00 0.00
704100 - Furniture & Fixtures 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
709999 - Contra Capital Outlay 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
993100 - Transfer Out to Other Funds 60,000.00 60,000.00 59,400.00 60,000.00 60,000.0060,000.0060,000.00 60,000.00 60,000.00
-33,600.00 -135,808.35 -85,690.00 -61,371.00 -217,020.00-41,329.00-27,200.00Division: 692 - Store 2 - Hwy 65 location Surplus (Deficit):14,654.45 29,039.33
-85,300.00 106,278.48 -82,480.00 -60,530.00 -281,930.0042,243.00-45,000.00Fund: 609 - Municipal Liquor Surplus (Deficit):149,588.72 169,057.18
-4,311,198.00 158,460.00 -4,950,790.00 -5,519,870.00-8,706,487.00-31,572,544.00 -1,912,687.55Report Surplus (Deficit):-25,120,126.40 1,023,194.59
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Budget Worksheet For Fiscal: 2020 Period Ending: 12/31/2020
12/15/2020 9:48:35 AM
Fund Summary
Fund
2020
YTD Activity
2020
Total Budget
2019
Total Budget
2018
Total Budget
Defined Budgets
2019
Total Activity
2018
Total Activity
2021
2021 Planning
2021
2021 Proposed
2021
2021 Final
101 - General Fund 2,045,000.00 -429,160.00 0.00 0.00-30,000.00369,940.00 3,644,967.521,551,026.22 -881,655.03
225 - Cable TV Fund -81,380.00 -98,060.00 -93,390.00 -80,110.00-14,100.00-300,200.00 -125,796.48-273,737.41 -36,620.95
237 - Solid Waste Abatement 2,170.00 7,720.00 12,800.00 11,700.00200.000.00 -47,376.39282.31 1,021.53
260 - Police Activity Fund -800.00 -24,100.00 0.00 0.008,400.003,800.00 -14,142.002,562.08 3,489.51
270 - Springbrook NC Fund 12,187.00 -109,320.00 -32,000.00 -32,000.0024,297.0023,300.00 -34,582.4119,202.10 37,471.52
405 - Capital Improvements-BLDG -424,500.00 0.00 -43,000.00 -168,000.00-179,000.00-30,690,000.00 -160,218.23-29,515,493.55 -572,774.60
406 - Capital Improvements-STR -556,200.00 0.00 -1,890,600.00 -622,650.00-1,387,200.00-184,400.00 -2,448,315.50-33,385.40 67,662.30
407 - Capital Improvements-PKS -1,212,000.00 0.00 -352,000.00 -407,000.00-456,000.00271,000.00 -55,900.76289,386.12 205,514.85
409 - Capital Improvements-INFO TECH -72,700.00 0.00 20,700.00 -9,300.00-168,187.0016,900.00 -82,885.95104,983.96 -245,665.23
410 - Capital Equipment Fund -31,700.00 0.00 -145,600.00 56,400.00-62,000.00-25,200.00 107,948.02-33,820.58 138,991.76
601 - Water Fund -3,066,560.00 -74,900.00 -1,102,490.00 -1,421,030.00-4,691,200.00-933,900.00 -1,072,882.37925,700.71 1,102,708.85
602 - Sewer Fund 128,905.00 536,330.00 -589,180.00 -1,259,290.00-491,240.00344,916.00 -1,450,528.16778,588.20 676,706.36
603 - Storm Water Fund -968,320.00 432,430.00 -675,500.00 -1,306,660.00-1,302,700.00-423,700.00 -279,253.32914,990.12 357,286.54
609 - Municipal Liquor -85,300.00 -82,480.00 -60,530.00 -281,930.0042,243.00-45,000.00 106,278.48149,588.72 169,057.18
Report Surplus (Deficit):-4,311,198.00 158,460.00 -4,950,790.00 -5,519,870.00-8,706,487.00-31,572,544.00 -1,912,687.55-25,120,126.40 1,023,194.59
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APPENDIX
Appendix A: Full-Time Equivalents (FTEs), 2018-2021
2018 2018 2019 2019 2020 2021
Department Division Budget Actual Budget Actual Budget Budget
Public Safety Police 52.10 52.10 54.10 54.90 54.90 55.80
Police Activity Fund 1.00 1.00 1.00 1.00 1.00 1.00
Fire 1 7.02 7.02 6.02 6.00 6.00 6.00
Subtotal 60.12 60.12 61.12 61.10 61.90 62.80
Public Works Municipal Center 1.81 1.81 2.81 3.80 2.80 3.00
Engineering 2.13 2.13 2.13 2.10 2.10 2.10
Park Maintenance 5.81 5.81 5.81 5.80 5.80 5.80
Street Maintenance 8.52 8.52 8.52 8.50 8.50 8.70
Garage Maintenance 3.82 3.82 3.82 3.80 3.80 3.60
Street Lighting 0.26 0.26 0.26 0.30 0.30 0.00
Water Utility 7.85 7.85 7.85 7.85 7.90 8.20
Sewer Utility 3.65 3.65 3.65 3.65 4.60 4.20
Storm Water Utility 5.03 5.03 5.03 5.03 6.70 5.30
Subtotal 38.88 38.88 39.88 40.83 42.50 40.90
Parks and Recreation Recreation Department CS & ER 5.50 5.50 4.30 4.50 5.90 6.00 Springbrook Nature Center CS & ER 4.70 4.70 4.70 4.70 4.70 4.80
Subtotal 10.20 10.20 9.00 9.20 10.60 10.80
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Community Development: Planning 4.35 4.35 4.35 4.40 4.40 4.40
Building Inspections 3.00 3.00 3.00 3.00 3.00 3.00
Rental Inspection 2.10 2.10 2.10 2.10 2.10 2.10
Solid Waste Abatement 0.50 0.50 0.50 0.50 0.50 0.50
Subtotal 10.95 10.95 10.95 10.00 10.00 10.00 General Government Mayor & City Council2 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 2.00 3.00 3.00 3.00 3.00 3.00
Marketing and Communications 2.00 2.00 2.00 3.00 3.00 3.00
Accounting 5.50 5.50 5.90 5.90 5.90 5.60
Assessing 2.00 2.00 2.00 2.00 2.00 2.50
Information Technology 2.00 3.00 3.00 3.00 3.00 3.00
Municipal Liquor Store 6.00 6.00 6.00 12.00 11.40 11.40
Subtotal 22.50 24.50 25.90 31.90 31.30 31.50
Total 142.65 144.65 146.85 153.00 156.30 156.00
1 Excludes paid on-call firefighters 2 Mayor and council members are excluded from FTE totals
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City of Fridley, Minnesota
GLOSSARY
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).
Basis of Accounting. The technical term that describes the criteria governing the timing of the recognition of transactions and events.
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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 or adopted expenditures for a given period and the proposed or adopted revenues
to finance them.
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 or Expenditure. 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.
Deficit. An excess of expenditures over revenues, a loss in business operations.
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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.
Goal. A statement of direction, purpose, or intent that describes the future state of condition or result to achieve.
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.
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Investment. Securities permitted by law are purchased and held for the production of income in the form of interest.
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.
Objective. An achievement that can be attained only if the attempts are made in a particular direction.
Program. A group of activities, operations, or operational units directed to attain a specific purpose or objective.
Project. A temporary endeavor with a beginning and an end and it must be used to create a unique product, service or result.
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.
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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.
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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