2022 Budget2022 Final Budget
Volumes No.1 and No. 2
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TABLE OF CONTENTS
TABLE OF CONTENTS .................................................................................................................................................... 3
BUDGET ORGANIZATION ............................................................................................................................................ 7
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 ............................................................................................................................................................... 40
GENERAL FUND ............................................................................................................................................................. 42
General Fund Summary ......................................................................................................................................... 43
Department: Legislative ....................................................................................................................................... 46
Department: City Management Summary .................................................................................................... 47
Division: City Management (City Manager’s Office) (121) ...................................................................... 50
Division: Legal (City Attorney’s Office) (124) ................................................................................................ 51
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Department: Employee Resources (126) ....................................................................................................... 52
Division: Communications and Engagement (127) ................................................................................... 53
Division: City Clerk/Records Management (City Clerk’s Office) (128) ................................................ 54
Division: Elections (129) ....................................................................................................................................... 55
Division: Non–Departmental (141) .................................................................................................................. 56
Division: Emergency Reserves (142) ................................................................................................................ 57
Department: Finance Summary ........................................................................................................................ 58
Division: Accounting (131) .................................................................................................................................. 61
Division: Assessing (City Assessor’s Office) (132) ....................................................................................... 62
Division: Information Technology (133) ......................................................................................................... 63
Department: Public Safety Summary .............................................................................................................. 64
Division: Police (211) ............................................................................................................................................. 66
Division: Emergency Management (215) ....................................................................................................... 67
Division: Fire (219) .................................................................................................................................................. 68
Department: Public Works Summary .............................................................................................................. 69
Division: Facilities Management (311) ............................................................................................................ 72
Division: Engineering (314) ................................................................................................................................. 73
Division: Forestry (315) ......................................................................................................................................... 74
Division: Park Maintenance (316) ..................................................................................................................... 75
Division: Street Lighting (317) ........................................................................................................................... 76
Division: Street Maintenance (318) .................................................................................................................. 77
Division: Fleet Services (319) .............................................................................................................................. 78
Department: Community Services ................................................................................................................... 79
Division: Parks and Recreation (410) ............................................................................................................... 81
Department: Community Development ........................................................................................................ 82
Division: Building Inspections (511) ................................................................................................................ 84
Division: Planning (512) ....................................................................................................................................... 85
Division: Rental Inspections (514) .................................................................................................................... 86
SPECIAL REVENUE FUNDS ......................................................................................................................................... 87
Summary ..................................................................................................................................................................... 88
Fund: Cable Television (225) .............................................................................................................................. 89
Fund: Solid Waste Abatement (237) ............................................................................................................... 90
Fund: Police Activity (260) ................................................................................................................................... 91
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Fund: Springbrook Nature (270) ....................................................................................................................... 92
CAPITAL PROJECT FUNDS ......................................................................................................................................... 93
Summary ..................................................................................................................................................................... 94
Fund: Building Capital Projects (405) .............................................................................................................. 95
Fund: Streets Capital Projects (406) ................................................................................................................. 96
Fund: Parks Capital Projects (407) .................................................................................................................... 97
Fund: Information Technology Capital Projects (409) .............................................................................. 98
Fund: Equipment Capital Projects Fund (410) ............................................................................................. 99
ENTERPRISE FUNDS .................................................................................................................................................. 100
Summary ................................................................................................................................................................... 101
Fund: Water Utility Fund .................................................................................................................................... 102
Fund: Sanitary Sewer Utility Fund .................................................................................................................. 105
Fund: Storm Water Utility Fund ...................................................................................................................... 108
Fund: Municipal Liquor ...................................................................................................................................... 111
BUDGET DETAIL AND FINANCIAL REPORTS .................................................................................................... 116
APPENDIX ...................................................................................................................................................................... 162
GLOSSARY ..................................................................................................................................................................... 164
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Page 6
BUDGET ORGANIZATION
Budget Structure
The Final 2022 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 Final 2022–2026 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.
Page 7
BUDGET AUTHORITY
The Final Budget for the City of Fridley, Minnesota (City, Fridley) for the Fiscal Year beginning
January 1, 2022 and ending December 31, 2022.
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 Final 2022 Budget.
With the support of the City Manager and other staff, the City Council reviewed this budget on September 20, 2021. The City Council and other applicable officials involved in the development of this budget are listed below.
Elected Officials
Mayor Scott J. Lund
Councilmember At–Large David Ostwald
Councilmember, Ward No. 1 Thomas Tillberry
Councilmember, Ward No. 2 Stephen Eggert
Councilmember, Ward No. 3 Ann R. Bolkcom
Appointed Officials
City Manager City Attorney, Civil Affairs City Attorney, Criminal Affairs
City Clerk
Department Directors
Director of Community Development
Director of Community Services
Director of Employee Resources
Acting Director of Finance and City Treasurer
Director of Public Safety and Chief of Police
Director of Public Works and City Engineer
4 Year Terms Expiring December
2024
2024
2022
2022
2022
Walter T. Wysopal Sarah J. Sonsalla City of Coon Rapids Melissa M. Moore
Scott J. Hickok
Michael W. Maher
Rebecca A. Hellegers
Korinne RB Johnson
Brian T. Weierke
James P. Kosluchar
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City of Fridley, Minnesota
Volume No. 1
Budget Overview and Summary
Page 9
City of Fridley, Minnesota
INTRODUCTION AND BUDGET SUMMARY
This section of the Final 2022 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 several 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 may conduct another strategic planning exercise in 2022, which will have a similar impact on the budget development process.
Page 11
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.
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 some 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 theeconomic impact of the outbreak among City stakeholders: 1) the organization, through a use of fund balance; 2) the staff, through
budget reductions; and 3) the public, through a planned increase in the property tax levy. Although the City originally estimated a$750,000 budget shortfall as a result of the outbreak of COVID–19, it did not generally experience a significant revenue loss, except forcertain park and recreation programs, which were cancelled due to pandemic-related restrictions. The City may ultimately transfermonies from General Fund to the negative variances in other funds impacted by the COVID–19 pandemic, primarily as the result ofadditional Federal monies.
City of Fridley, Minnesota
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In 2021, the City received approximately $1,520,400 from the Federal government through the American Rescue Plan Act (ARPA) to
support cost and programs related to the COVID–19 pandemic response. The City plans to use these monies to make necessary
investments in water, sanitary sewer and storm water infrastructure throughout the community. As such, the monies will be appropriated through an ARPA Allocation Plan and assigned to the appropriate Capital Project Fund. Since the regulations governing this plan are quite complex, they are generally beyond the scope of this budget document. Coupled with the approximately $2,171,600 appropriated through the Coronavirus Aid, Relief and Economic Security (CARES) Act in 2020, the City received approximately $3,692,000 from the Federal Government to support COVID–19 pandemic response. In total, these monies will protect the financial position of the City and allow it to make significant investments in critical infrastructure.
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. To protect the City and its operations from this volatility, the City Council established policy of limiting General Fund revenues to more than 10% from State aid and similar sources. In the past several years, the City Council also reallocated more than $682,000 of LGA from the operating budget to the Capital Project Funds. Similar to the Adopted 2021 Budget, the Final 2022 Budget appropriates approximately 10% of these funding sources, including about 3% from LGA, to the General Fund, satisfying the policy of the City Council.
Economic Health. In addition to thoughtfully budgeting State 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.
The Final 2022 Budget assumes a period of general economic expansion as measured by an increase in Real Gross Domestic Product between 3.2% and 5.7% in 2022. It is also important to note that generally the outbreak of COVID–19 did not negatively impact development and redevelopment activities within the City and effort at diversity the property tax base continue unabated by the COVID–19 pandemic and/or other economic impacts.
City of Fridley, Minnesota
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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 2022 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 programs, 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 recently conducted a statistically
significant, community–wide survey, which polled resident thoughts and ratings on various City activities and services. It also
surveyed their specific opinions about the pending Park System Improvement Plan. The City Council will use the results of the survey
to inform their decision–making on a variety of topics.
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 2021, the City will review the Compensation Plan with the assistance of an external consultant. The review will include a benchmark market analysis and Compensation Plan design adjustments. Given the possible Compensation Plan adjustments, the City planned to spread the implementation cost over two fiscal years, 2021 and 2022. In fact, the Adopted 2021 Budget included approximately $168,500 to support potential wage adjustments, while the Adopted 2022 Budget increased this
amount to about $532,000 across all budgeted funds. As of the writing of this budget document, the Compensation Plan has
not been implemented and the adjustments will not occur in 2021.
City of Fridley, Minnesota
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City of Fridley, Minnesota
To support these potential wage changes, the City, between the two fiscal years, reallocated sufficient budget authority and
identified additional funding sources beyond the property tax levy to support the aforementioned cost. As discussed in subsequent sections, the Final 2022 Budget assumes a 2.97% property tax levy increase compared to the Adopted 2021 Budget, an increase of approximately 37% less than the average for the City since 2012. This lower–than–average change further demonstrates the ability of the City to support both competitive wages and property taxes through the thoughtful reallocation of existing financial resources.
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Page 15
City of Fridley, Minnesota
Budget–at–a–Glance
The Adopted 2022 Budget authorized up to $49,439,700 of expenditures for all budgeted funds, an increase of about $2,046,600 or
4.3% compared to the previous year. Generally, this change reflects a series of budget adjustments among the various budget
categories, including an increase in 1) personnel services of $1,268,810 or 7.2% to respond to employment cost pressures, 2) cost of
goods sold of $643,450 or 14.4% to support additional inventory for the municipal liquor enterprise and 3) other services and charges
of $1,437,110 or 10.5%. Along with other budget changes, these increases were offset primarily by a decrease in capital outlays of
$1,523,000 or 18.0% due to the completion of the 53rd Avenue Lift Station Rehabilitation Project and various Storm Water Utility improvements.
The Final 2022 Budget supports these expenditures with $46,180,900 of revenues across all budgeted funds, an increase of about
$4,307,670 or 10.3% compared to the previous year. Primarily, the increase in revenues reflect a $1,880,100 or 10.5% increase in
proprietary revenues from the sale of municipal liquor as well as an increase in public utility rates, and a 31.1% increase, or about
$1,414,830, in intergovernmental revenues due to an increase in Federal grants for certain street and sanitary sewer projects. In addition
to this change, the Final 2022 Budget assumes an increase of about $656,800 or 4.9% in property tax revenue.
$-
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
Budget Actual Budget Actual Budget Budget
2019 2019 2020 2020 2021 2022
Figure No. 2: Revenues and Expenditures Summary, All
Budgeted Funds
Revenues Expenditures
Page 16
City of Fridley, Minnesota
Based on these changes, the Final 2022 Budget reflects a planned, negative variance of $3,258,800 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 $93,500 of fund balance from among the Special Revenue Funds;
•About $2,212,300 of fund balance from various Capital Project Funds;
•About $953,000 of fund balance from various Enterprise Funds; and
•No use of fund balance from the General Fund.
2019 2019 2020 2020 2021 2022
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes 12,220,643$ 12,159,829$ 12,908,532$ 12,947,059$ 13,509,500$ 14,166,300$
42 - Special Assessments 127,500 321,823 1,509,100 725,482 448,150 606,400
43 - Licenses and Permits 1,414,615 1,501,525 1,300,300 1,559,004 1,289,500 1,435,900
44 - Intergovernmental 3,808,853 4,378,808 4,443,970 6,058,684 4,518,070 5,932,900
45 - Charges for Services 3,011,175 3,351,001 3,152,300 2,903,062 3,067,420 3,072,200
46 - Fines and Forfeitures 167,500 152,819 167,500 116,346 161,400 159,600
47 - Miscellaneous 466,100 1,254,142 428,885 1,092,362 431,490 401,800
48 - Proprietary Revenue 17,831,985 17,560,021 17,535,980 18,309,462 17,849,000 19,729,100
49 - Other Financing Sources 547,700 505,196 2,643,700 2,729,735 598,700 676,700
Total Revenues 39,596,071$ 41,185,164$ 44,090,267$ 46,441,198$ 41,873,230$ 46,180,900$
Expenditures
50 - Cost of Goods Sold 4,609,168$ 4,539,027$ 4,341,700$ 4,906,842$ 4,457,450$ 5,100,900$
61 - Personnel Services 16,494,271 15,825,601 17,113,200 16,505,378 17,708,890 18,977,500
62 - Supplies 1,610,055 1,873,062 1,511,130 1,423,538 1,293,600 1,525,700
63 - Other Services & Charges 13,191,964 12,248,543 13,369,350 12,886,134 13,710,490 15,147,600
70 - Capital Outlay 10,848,000 2,721,652 10,341,555 8,009,115 8,487,000 6,964,000
80 - Debt Service 1,067,400 134,343 1,287,830 268,276 1,296,070 1,281,700
99 - Other Financing Uses 486,700 2,819,740 436,700 436,700 439,600 442,300
Total Expenditures 48,307,558$ 40,161,969$ 48,401,465$ 44,435,982$ 47,393,100$ 49,439,700$
Net Fund Balance Supported (8,711,487)$ 1,023,195$ (4,311,198)$ 2,005,215$ (5,519,870)$ (3,258,800)$
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
Final 2022–2026 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 2019 and the current budget year.
Governmental Funds and Enterprise Funds. The City maintains two primary sets of funds: 1) governmental funds; and 2) proprietary
funds. Governmental funds account for typical government programs and tax–supported operations. For the Final 2022 Budget,
governmental funds comprise approximately 54.9% and 56.0% of all budgeted revenues and expenditures, respectively. In total, the
Final 2022 Budget authorizes governmental fund revenues totaling about $25,359,200 and expenditures totaling about $27,665,000, or
an increase of 6.0% and 9.9%, respectively, compared to 2021. These changes may be attributed to an increase in personnel services
and capital outlay in 2022. The table on the next page outlines government fund activities between 2019 and the current year.
In total, the Final 2022 Budget anticipates a $2,305,800 use of fund balance in governmental funds. Generally, the use of fund balance
may be attributed to the Streets Capital Project Fund and Equipment Capital Project Fund of $960,800 and $577,500, 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 2019 and the current year.
For the Final 2022 Budget, Enterprise funds comprise approximately 45.1% and 44.0% of all budgeted revenues and expenses, respectively. In total, the Final 2022 Budget authorizes Enterprise fund revenues totaling about $20,821,700 and expenses totaling about $21,774,700, or an increase of 16.0% in revenues and a decrease of 2.0% in expenses, compared to 2021. The changes in expenses are the result of a decrease in the cost of planned capital projects in 2022. The increase in revenue is mainly attributed to the
recommended changes in public utility rates coupled with an increase municipal liquor revenue.
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City of Fridley, Minnesota
2019 2019 2020 2020 2021 2022
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes 12,220,643$ 12,159,829$ 12,908,532$ 12,947,059$ 13,509,500$ 14,166,300$
42 - Special Assessments 127,500 321,094 1,509,100 723,985 447,650 605,900
43 - Licenses and Permits 1,414,615 1,501,525 1,300,300 1,559,004 1,289,500 1,435,900
44 - Intergovernmental 3,758,853 4,118,184 4,393,970 5,940,274 4,518,070 4,932,900
45 - Charges for Services 3,011,175 3,349,601 3,152,300 2,902,012 3,067,420 3,072,200
46 - Fines and Forfeitures 167,500 152,784 167,500 116,334 161,400 159,600
47 - Miscellaneous 422,100 996,495 384,885 686,944 337,290 309,700
49 - Other Financing Sources 547,700 501,424 2,643,700 2,648,739 598,700 676,700
Total Revenues 21,670,086$ 23,100,936$ 26,460,287$ 27,524,352$ 23,929,530$ 25,359,200$
Expenditures
50 - Cost of Goods Sold -$ -$ -$ -$ -$ -$
61 - Personnel Services 14,186,571 13,659,190 14,696,400 14,183,816 15,230,290 16,308,900
62 - Supplies 1,317,350 1,549,908 1,185,560 1,000,325 986,020 1,160,100
63 - Other Services & Charges 4,801,555 3,976,755 4,631,550 4,257,470 4,934,080 5,523,200
70 - Capital Outlay 3,492,000 2,721,652 6,168,500 4,412,518 3,929,000 4,569,000
80 - Debt Service - - - - - -
99 - Other Financing Uses 148,200 2,481,240 98,200 98,200 101,100 103,800
Total Expenditures 23,945,676$ 24,388,746$ 26,780,210$ 23,952,329$ 25,180,490$ 27,665,000$
Net Fund Balance Supported (2,275,590)$ (1,287,810)$ (319,923)$ 3,572,023$ (1,250,960)$ (2,305,800)$
Number of Elected Officials 5.0 5.0 5.0 5.0 5.0 5.0
Full-time Equivalents (FTEs)121.0 121.0 121.7 121.4 123.1 122.9
Governmental Funds
Page 19
City of Fridley, Minnesota
2019 2019 2020 2020 2021 2022
Revenues Budget Actual Budget Actual Budget Budget
42 - Special Assessments -$ 728$ -$ 1,497$ 500$ 500$
44 - Intergovernmental 50,000 260,624 50,000 118,410 - 1,000,000
45 - Charges for Services - 1,400 - 1,050 - -
46 - Fines and Forfeitures - 35 - 12 - -
47 - Miscellaneous 44,000 257,648 44,000 405,418 94,200 92,100
48 - Proprietary Revenue 17,831,985 17,560,021 17,535,980 18,309,462 17,849,000 19,729,100
49 - Other Financing Sources - 3,772 - 80,996 - -
Total Revenues 17,925,985$ 18,084,228$ 17,629,980$ 18,916,846$ 17,943,700$ 20,821,700$
Expenditures
50 - Cost of Goods Sold 4,609,168$ 4,539,027$ 4,341,700$ 4,906,842$ 4,457,450$ 5,100,900$
61 - Personnel Services 2,307,700 2,166,411 2,416,800 2,321,561 2,478,600 2,668,600
62 - Supplies 292,705 323,154 325,570 423,213 307,580 365,600
63 - Other Services & Charges 8,390,409 8,271,788 8,737,800 8,628,664 8,776,410 9,624,400
70 - Capital Outlay 7,356,000 - 4,173,055 3,596,598 4,558,000 2,395,000
80 - Debt Service 1,067,400 134,343 1,287,830 268,276 1,296,070 1,281,700
99 - Other Financing Uses 338,500 338,500 338,500 338,500 338,500 338,500
Total Expenditures 24,361,882$ 15,773,223$ 21,621,255$ 20,483,653$ 22,212,610$ 21,774,700$
Net Fund Balance Supported (6,435,897)$ 2,311,005$ (3,991,275)$ (1,566,807)$ (4,268,910)$ (953,000)$
Full-time Equivalents (FTEs)28.5 28.0 29.9 29.4 29.1 29.8
Enterprise Funds
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City of Fridley, Minnesota
ORGANIZATION AND BUDGET OVERVIEW
This section of the Adopted 2022 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 “49er 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 industrial 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 the 2020 Census, the City remains home to about 29,590 people. However, with a planned increase in density, the City projects the population to increase by about 9.8% to 32,500 by 2040.
693 1,392 3,798
15,182
29,233 30,228
28,335
27,449
27,208
29,590
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 2019 (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 2019, the Median Age for the City decreased
from 36.9 years to 35.4 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 69% in 2019. In that same time period, the fastest growing racial group was those identifying as Black or African American increasing from 3.4% of the population in 2000 to just over 16% in 2019. 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 $63,800 in 2019, which remains below the median household income for both the County and State. The community also maintains a poverty rate of approximately 9.6%, which compared negatively to the County (5.9%), but positively with the national trend (13.4%).
Figure No. 5: Total Population by Age Group
Age Range 2010 2019
Under 5 years 5.8% 6.8%
5 to 9 years 6.3% 6.6%
10 to 14 years 7.2% 6.7%
15 to 19 years 7.4% 4.2%
20 to 24 years 7.1% 6.7%
25 to 29 years 6.1% 9.1%
30 to 34 years 4.9% 8.8%
35 to 39 years 8.2% 7.6%
40 to 44 years 7.5% 4.7%
45 to 49 years 7.9% 5.5%
50 to 54 years 6.8% 6.2%
55 to 59 years 5.5% 7.4%
60 to 64 years 5.3% 4.6%
65 to 69 years 4.7% 4.6%
70 to 74 years 3.4% 3.7%
75 to 79 years 2.4% 3.1%
80 to 84 years 2.2% 2.2%
85 years and over 1.2% 1.5%
Total Population 27,208 29,590*
Figure No. 6: Total Population by Race
Race 2000 2010 2019
White 88.7% 81.9% 68.8%
Black or African American 3.4% 12.4% 16.3%
American Indian/Alaska Native 0,8% 2.4% 1.6%
Asian 3.0% 5.4% 5.6%
Some Other Race 1.2% 0.0% 3.8%
Two or More Races 2.9% 3.0% 3.9%
Total Population 27,449 27,208 29,590* *Source: 2020 Census Data
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Despite being one of the geographically smaller communities in the area, the City hosts the greatest number of employees in the
County and anticipates this trend to continue for the foreseeable future. In fact, the Metropolitan Council projects an increase in the
number of employees and households like 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.
City of Fridley, Minnesota
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
Source: Thrive MSP 2040 - Forecasts as of January 1, 2021
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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 Commissions, 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 above-mentioned 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, 2021 December 31, 2024
Councilmember, At–Large David Ostwald January 1, 2021 December 31, 2024
Councilmember, Ward No. 1 Thomas Tillberry January 1, 2019 December 31, 2022
Councilmember, Ward No. 2 Stephen Eggert January 1, 2019 December 31, 2022
Councilmember, Ward No. 3 Ann Bolkcom January 1, 2019 December 31, 2022
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Consistent with the City Charter, the Mayor and the Councilmember–at–Large shall be elected in the same interval as the President of
the United States of America to a term of four years. The other three Councilmembers shall be elected in the same interval as Governor of the State of Minnesota, 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 as the Chief Administrative Officer of the City, and 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. As of December 6, 2021 there is no designee for this.
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 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.
City of Fridley, Minnesota
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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.
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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.
Figure No. 10: Organizational Structure
City Manager
Community Development
Building Inspections
Planning
Rental Inspection
Community Services
Parks and Recreation
Springbrook Nature Center
Employee Resources Finance
Accounting
Assessing
Information Technology
Municipal Liquor
Public Safety
Police
Emergency Management
Fire
Public Works
Facilities Management
Engineering
Forestry
Parks Maintenance
Streets Maintenance
Fleet Services
City Attorney Marketing and Engagement
City Clerk's Office
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Organizational Structure. Per the direction of the City Manager, and as ratified by the City Council as of September 26, 2019, the City
maintains the organizational structure outlined in Figure No. 10.
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 Department Police Forfeiture Forfeiture
City Council General Public Works Department
City Management Department Facilities Management General
City Management General Engineering General
Legal General Street Lighting General
Non-Departmental General Park Maintenance General
Emergency Reserves General Street Maintenance General
Communications and Engagement General Fleet Services General
Elections General Building Capital Projects Building Capital
City Clerk General Street Capital Projects Street Capital
Cable Television Cable Television Parks Capital Projects Parks Capital
Employee Resources Department Equipment Capital Projects Equipment Capital
Employee Resources General Water Utility Operations Water Utility
Community Services Department Sanitary Sewer Utility Operations Sanitary Sewer Utility
Parks and Recreation General Storm Water Utility Operations Storm Water Utility
Springbrook Nature Center (SNC) SNC Finance Department
Community Development Department Accounting General
Building Inspections General Assessing General
Planning General Information Technology (IT) General
Rental Inspections General IT Capital Projects IT Capital Projects
Solid Waste Abatement Solid Waste Abatement Elections General
Public Safety Department City Clerk General
Police General Water Utility Administration Water Utility
Emergency Management General Sanitary Sewer Utility Administration Sanitary Sewer Utility
Fire General Storm Water Utility Administration Storm Water Utility
Police Activity Police Activity Municipal Liquor Municipal Liquor
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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
•2021 Annual Town Hall Meeting (cancelled due to the COVID-19 pandemic)
•2022 Outlook and Objectives Workshop with the City Council
May
•Review the 2020 Audit and Comprehensive Annual Financial Report with the City Council
•Prepare Proposed 2022 Budget estimates and targets, and release Proposed 2022-2026 CIP request forms
June
•Proposed 2022 CIP Workshop with the City Council
•Proposed 2022 Utility Rates and Fees reviewed by the City Council
July
•Release 2022 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 2022 General Fund Budget and Property Tax Levy Workshop with the City Council
•Proposed 2022 Property Tax Levy adopted by the City Council
Oct.
•Internal meetings with the City Manager to further review budget requests
•Proposed 2022 Budget Workshop with City Council
Nov.•Proposed 2022 Utility Rates and Fees reviewed and adopted by the City Council
Dec.
•Truth-in-Taxation and Proposed 2022 Budget Public Hearing conducted by the City Council
•Proposed 2022 Budget, Proposed 2022-2026 CIP and Revised 2021 Budget adopted by the City Council
Figure No. 13: 2022 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 10.5% Per final quote provided by vendor.
Investment Return 1.2% Based on market conditions and past performance.
Materials and Supplies 17.9% Based on market conditions and requested adjustments.
Other Services and Charges 10.5% Based on market conditions and requested adjustments.
Salaries and Wages 3.0% For all City staff; per collective bargaining agreements.
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 various plans, including, but not limited to, 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 Final 2022 Budget. Generally, these
revenue assumptions reflect adjustment to previous estimates, which were lower than usual estimates as the City anticipated significant
revenue decreases as a result of the COVID–19 pandemic. Ultimately, the City did not experience the revenue loss originally modeled
as part of the Revised 2020 and Adopted 2021 Budget.
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City of Fridley, Minnesota
Figure No. 15: Major Budget Assumptions, Revenues (Selected)
Category Adjustment Comments
Property Taxes (included debt service) 4.9% Includes both current and delinquent property tax revenue.
Special Assessments 35.3% Includes charges related to nuisance abatements.
Licenses and Permits 11.4% Includes businesses and rental licensing.
Intergovernmental 31.3% Includes State aids and Federal grants.
Charges for Service 0.2% Includes building permits and recreation program fees.
Fine and Forfeitures -1.1%Includes legal fines and restitution payments.
Miscellaneous -6.9%Includes interest earnings and gambling taxes.
Other Revenues and Financing Sources 13.0% Includes transfers from other funds.
The Final 2022 Budget assumes a period of general economic expansion as measured by an increase in Real Gross Domestic Product
between 3.2% and 5.7% in 2022. Additionally, the City assumes that such general expansion will continue in 2023 thru 2026, the ending
of the five–year planning period. It is also important to note that generally the outbreak of COVID–19 did not negatively impact
development and redevelopment activities within the City. Similar to the previous fiscal year, both the number of building permits and
their associated values slightly exceeds that from the same time last year. As such, the Final 2022 Budget increases licenses and permits
revenue for the Building Inspection Division by about $149,900 or 14.5% compared to the previous year. Based on these and other
assumptions, the Final 2022 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 certain 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 2017 and 2021, the estimated market value for the
City increased about 35%, or approximately $850,330,000. As such, the Property Tax Rate for the City fell from approximately 48.2% in
2017 to about 43.9% in 2021. 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 Final 2022 Budget.
Although the property tax rate continued to decrease, the City increased the property tax levy from $15,494,419 in 2019 to $16,890,084
in 2021, an increase of about $1,395,700 or 9.0%. 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 Final 2022 Budget, the City Council Final a property tax levy of $17,392,070, an increase of about $501,986 or 2.97% compared to 2021. Even with this increase in the property tax levy, the City estimates the property tax rate to decrease by about 2.8% for property taxes payable in 2022, 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 $247,200 for 2022
(compared to approximately $234,00 for 2021) will increase by approximately $37, or 3.7%, from about $988 for 2021 to approximately
$1,025 for 2022. 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.
Debt Service
Like many local governments, the City finances some of its capital 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) to the City (i.e., issuer or borrower) with an agreement to
repay the loan over a fixed period with interest at certain intervals, usually semi–annually. The City services approximately $62,765,000
in outstanding debt. In total, the City will levy $3,179,256 in property taxes to service outstanding debt in 2022; the City does not plan
to issue any debt as part of the Final 2022 Budget. Figure No. 18 outlines the debt service profile for the City.
Figure No. 18: Outstanding Debt Service, December 31, 2021
Series Type Outstanding Principal Maturity
2012A Equipment Certificate 150,000 2022
2016A General Obligation, Utility Revenue 3,580,000 2031
2017A General Obligation, Capital Improvement 44,495,000 2042
2019A General Obligation, Tax Increment 9,510,000 2035
2020A General Obligation, Tax Increment 3,910,000 2026
Total $61,645,000
Figure No. 17, Property Tax Levy History and Detail
Property Tax Levy 2019 2020 2021 2022P Change (%)Change ($)
General Fund $11,783,833 $12,458,025 $13,220,201 $13,682,908 3.50% $462,707
IT Capital Projects Fund 55,913 58,708 63,405 68,477 8.00% 5,072
SNC Fund 392,197 411,807 427,249 461,429 8.00% 34,180
Debt Service Funds 3,262,476 3,181,017 3,179,229 3,179,256 0.00% 26
Total $15,494,419 $16,109,557 $16,890,084 $17,392,070 2.97%$501,986
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City of Fridley, Minnesota
Using this debt service and market value for property taxes payable in 2021 of $3,240,926,104, the City currently maintains a total debt–
to–market value ratio of approximately 1.94%. When excluding debt supported by utility revenues, the total debt–to–market value
ratio decreases to 1.38%. Assuming an estimated population of 29,590 in 2020, the per capita debt for the former is approximately $2,120 and about $1,500 for the latter; both amounts, and ratios are sustainable for the community. As of December 31, 2021, the City maintains an Aa2, or the third highest, credit rating from Moody’s Investors Service, Inc.
In Minnesota, several sections of State law, as well as various Federal regulations, control the issuance, repayment and limits related to these, and other types of financial obligations applicable to municipalities. While most of these regulations are too complex for this budget document, the City regularly monitors its debt limit as controlled by Minnesota Statute 475.53, which limits so–called statutory debt to not more than three percent of the estimated market value of a municipality. Figure No. 19 addresses this limit as well as the
statutory debt reserve establish by administrative policy of the City Manager.
Figure No. 19: Statutory Debt Limit, as of December 31, 2021
Criteria Action Value
Estimated Market Value n/a $3,240,926,104
Estimated Debt Limit (per Minnesota Statute § 475.53) Multiply 3.0%
Statutory Debt Limit Subtotal $97,227,783
General Obligation Debt, Paid Solely from Property Taxes Subtract $44,645,000
Unused Statutory Debt Limit Total $52,582,783
Statutory Debt Reserve Subtract $20,000,000
Remaining Statutory Debt Limit Total $32,582,783
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City of Fridley, Minnesota
GENERAL FUND
This section of the Final 2022 Budget provides information regarding the following departments and their respective divisions as
supported by the General Fund:
•Summary;
•Legislative Department;
•General Management Department;
•Finance Department;
•Public Safety Department;
•Public Works Department;
•Community Services and Employee Resources Department; and
•Community Development Department.
The remainder of this page intentionally left blank.
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City of Fridley, Minnesota
General Fund Summary
The Final 2022 Budget for the General Fund authorized up to $19,633,900 of expenditures, an increase of about $1,069,600 or 5.8%, compared to the previous fiscal year. As outlined below, the Final 2022 Budget supports these expenditures with $19,633,900 of revenues, resulting in the same increase as expenditures from the previous fiscal year. As such, the General Fund remains structurally balanced, as its ongoing expenditures are supported by ongoing revenues. Based on the Final budget authority for 2022, the General Fund accounts for about 42.5% and 39.7% of all budgeted revenues and expenditures, respectively.
2019 2019 2020 2020 2021 2022
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes 11,772,233$ 11,716,337$ 12,439,125$ 12,476,885$ 13,031,700$ 13,637,400$
42 - Special Assessments 17,500 16,357 19,100 33,262 30,200 22,900
43 - Licenses and Permits 1,121,315 1,237,731 1,036,300 1,301,972 1,034,100 1,184,000
44 - Intergovernmental 1,983,453 2,154,039 1,762,200 2,049,123 1,805,100 2,050,000
45 - Charges for Services 2,075,075 2,144,165 2,149,300 2,074,088 2,122,800 2,228,700
46 - Fines and Forfeitures 167,500 152,784 167,500 116,334 161,400 159,600
47 - Miscellaneous 239,100 373,157 202,685 375,566 192,290 159,000
49 - Other Financing Sources 186,700 186,700 2,231,700 2,249,000 186,700 192,300
Total Revenues 17,562,876$ 17,981,270$ 20,007,910$ 20,676,231 18,564,290$ 19,633,900$
Expenditures
61 - Personnel Services 13,375,171$ 12,853,371$ 13,840,400$ 13,365,967$ 14,343,890$ 15,320,800$
62 - Supplies 894,950 887,405 862,650 750,320 822,020 825,600
63 - Other Services & Charges 3,309,755 2,768,940 3,259,860 3,128,580 3,398,380 3,487,500
70 - Capital Outlay 25,000 25,659 - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - 2,333,040 - - - -
Total Expenditures 17,604,876$ 18,868,416$ 17,962,910$ 17,244,866 18,564,290$ 19,633,900$
Net Property Tax Supported (42,000)$ (887,146)$ 2,045,000$ 3,431,364 -$ -$
Fund Balance 11,144,114$ 10,262,461$ 12,307,461$ 13,693,825$ 13,693,825$ 13,693,825$
Number of Elected Officials 5.0 5.0 5.0 5.0 5.0 5.0
Full-time Equivalents (FTEs)112.8 112.8 113.5 113.2 114.8 113.9
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. For 2022, it will represent about 69.5% of all revenues received by the fund. In total, the property taxes for the General Fund totaled $13,637,400 in 2022, an increase of about $605,700 or 4.7% compared to the previous fiscal year. The Final 2022 Budget anticipates a 0.5% reduction in the property tax collection rate, reflecting the historic delinquency rate for property tax collections compared to the certified amount outlined in a previous section.
The Final 2022 Budget also assumes other changes to various revenue sources, including a $244,900 increase in intergovernmental
aid, primarily due to a new State grant to investigate and prevent automobile theft within the City. Additionally, as part of a strategy
to reduce the exposure of the operating budget to traditionally instable funding sources, the Final 2022 Budget reallocates
$82,400 of LGA to the Capital Project Funds, reducing the amount to $662,300. The Final 2022 Budget also includes an increase in
licenses and permit revenues by about $149,900 or 14.5% compared to the previous fiscal year, primarily to better reflect building
permit revenue activity over the previous three fiscal years. For 2022, General Fund revenues otherwise totaled $19,633,900, an
increase of about $1,069,600 compared to the Adopted 2021 Budget.
$-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
Budget Actual Budget Actual Budget Budget
2019 2019 2020 2020 2021 2022
Figure No. 20: General Fund Revenues, by Revenue Type
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
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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 47% of all budget authority in 2022, followed by Public Works Department at about
21% and the Finance Department at about 10% with all other departments accounting for about 22% of the expenditures for the
General Fund. Figure No. 21 below outlines this breakdown in greater detail.
Like previous years, Personnel Services accounts for about 78% of all General Fund expenditures and Other Services and Charges
comprises about 18%, with the remaining balance supporting Supplies. As part of the Final 2022 Budget, Personnel Services, which
includes salaries and benefits, increased approximately $998,100, or 7% compared to the previous fiscal year, due primarily to 15% and
3% increases in the health insurance premiums and the compensation plan, respectively. Beyond these adjustments, the Final 2022
Budget also includes $397,300 for additional wage changes for a pending compensation plan update. Generally, the City assumes its
compensation plan to be approximately 5% below the marketplace, depending upon position. The additional budget authority provides
capacity to support anticipated compensation plan changes in late 2021 and early 2022. For 2022, General Fund expenditures totaled
$19,633,900, an increase of about $1,069,600 compared to the Adopted 2021 Budget.
-
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
Budget Activity Budget Activity Budget Budget
2019 2019 2020 2020 2021 2022
Figure No. 21: General Fund Expenditures, by Department
21 - Public Safety 31 - Public Works 13 - Finance51 - Community Development 12 - City Management 41 - Community Services14 - Non-departmental 11 - Legislative
Page 45
City of Fridley, Minnesota
Department: Legislative
Division: City Council (111) Mayor: Scott Lund
Areas of Responsibility. The City Council sets policy for the City within guidelines of the City Charter and provides administrative
directives through the City Manager. The City Council has two regular meetings scheduled each month for purposes of setting policy
and other official business. Four commissions provide advice to the City Council: Charter, Planning, Parks and Recreation, and
Environmental Quality and Energy Commissions. The Charter Commission is a semi–autonomous body charged with reviewing the City
Charter; members are appointed by the Chief District Judge.
2019 2019 2020 2020 2021 2022
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
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 95,201$ 93,126$ 105,400$ 92,239$ 95,500$ 89,300$
62 - Supplies 2,600 1,116 2,600 3,243 2,280 2,300
63 - Other Services & Charges 38,900 36,309 51,990 46,743 71,890 73,900
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 136,701$ 130,551$ 159,990$ 142,225$ 169,670$ 165,500$
Net Property Tax Supported (136,701)$ (130,551)$ (159,990)$ (142,225)$ (169,670)$ (165,500)$
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: City 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 (also known as the City Manager’s Office);
•Legal (City Attorney’s Office);
•Employee Resources;
•Communications and Engagement;
•City Clerk’s Office;
•Elections;
•Non–Departmental; and
•Emergency Reserves.
2021 Update. The General Management Department made significant progress on several of the goals and objectives outlined in
the Adopted 2021 Budget.
•The City Council, upon the recommendation of the City Manager, authorized the reorganization of the City Management and
Community Services Departments, which reassigned the Communication and Engagement Division and the Employee Resources
Divisions from the latter to the former. The reorganization will increase the effectiveness of those divisions by providing
greater, direct access to the City Manager.
•The City Management Division:
o In collaboration with the City Clerk’s Office, successfully implemented a new agenda management software solution for
City Council and Advisory Commission meetings. Additionally, the City Clerk’s Office assumed responsibility for the
creation and distribution of the agenda packet for certain meetings.
o Hired an Administrative Intern to assist the City Clerk’s Office with the Fridley City Code (City Code) RecodificationProject, an effort to essentially rewrite the entire City Code. The Project, which was formally authorized by the CityCouncil, will take at least three years to complete and have a significant impact on City operations.
•The Communications and Engagement Division completed a Resident Survey. The statistically-significant survey provided theCity with resident feedback on various City activities and services. It also polled the community on their specific opinions aboutthe pending Park System Improvement Plan. The results on the survey will be used to inform both budgeting and strategicplanning decisions.
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City of Fridley, Minnesota
•The Employee Resources Division:
o As part of the Compensation Plan Update, reviewed Position Analysis Questionnaire (PAQs) and drafted job descriptions
for all staff, as needed. The City will then build new compensation grid and make wage adjustments, as needed.
o As the COVID-19 Preparedness Plan expired, refocused on training opportunities for staff, including mandatory trainings,
identifying skills gaps and creating touchpoints with staff to improve retention efforts.
o Launched a new wellness portal at the beginning of the year with 84% of wellness program-eligible employees
participating the first two quarters.
2022 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 City Management Division will be heavily involved in the above-mentioned Recodification Project, most notably, by
providing significant staff support through the Assistant to the City Manager and Administrative Intern. The City Manager will
also provide strategic direction and oversight for the Project.
•The Employee Resources Division will:
o Launch a new benefits administration portal for new/open enrollments and benefit changes for eligible staff. The newsystem will enhance the delivery of services and facilitate an easier flow of information between the City and its vendors.
o Continue to work on the Compensation Plan Update, updating compensation and position review policies andperforming and monitoring the labor market with ongoing support from the consulting firm.
o Anticipate an impact of “The Great Resignation,” in which employees leave their current positions as they re-prioritizingpersonal goals as a result of the COVID-19 pandemic. The division will put greater focus on creative solutions for talentacquisition and retention, including enhanced employee training and development, and improved connections between
staff and leadership.
o Review policies and procedures, and further educate staff to ensure compliance, safety and responsiveness to the needs
of the community while fostering a desirable work environment.
•The City Clerk’s Office will:
o Support the implementation of the Fridley City Code Recodification Project;
o Support the changes to the City Council meeting practices (e.g., agenda management, minutes);
o Conduct two statewide elections and evaluate the wages for election judges;
o Begin efforts to revise records retentions practices, including an inventory of all City agreements and contracts; and
o Begin and complete the ward and precinct redistricting process for the City.
Page 48
City of Fridley, Minnesota
2019 2019 2020 2020 2021 2022
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes 11,772,233$ 11,716,337$ 12,439,125$ 12,476,885$ 13,031,700$ 13,637,400$
42 - Special Assessments - - - - - -
43 - Licenses and Permits 102,900 109,235 104,400 93,678 103,400 107,200
44 - Intergovernmental 948,953 953,176 805,700 808,893 750,700 671,800
45 - Charges for Services 1,041,875 1,037,576 1,133,000 1,153,258 1,156,900 1,239,900
46 - Fines and Forfeitures 166,800 152,274 166,800 116,184 160,700 158,600
47 - Miscellaneous 134,400 86,796 100,985 61,077 69,890 44,600
49 - Other Financing Sources 186,700 186,700 2,231,700 2,249,000 186,700 192,300
Total Revenues 14,353,861$ 14,242,095$ 16,981,710$ 16,958,975$ 15,459,990$ 16,051,800$
Expenditures
61 - Personnel Services 987,600$ 827,770$ 1,011,500$ 945,272$ 1,081,890$ 1,502,000$
62 - Supplies 8,200 8,460 9,670 89,216 11,080 24,100
63 - Other Services & Charges 726,300 486,083 663,240 814,125 527,470 575,400
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - 2,333,040 - - - -
Total Expenditures 1,722,100$ 3,655,353$ 1,684,410$ 1,848,613$ 1,620,440$ 2,101,500$
Net Property Tax Supported 12,631,761$ 10,586,741$ 15,297,300$ 15,110,362$ 13,839,550$ 13,950,300$
Full-time Equivalents (FTEs)3.0 3.0 3.0 3.0 3.0 3.0
City Management Summary
Page 49
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.
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 316,100$ 287,516$ 323,350$ 315,153$ 332,400$ 353,900$
62 - Supplies 3,300 4,590 3,370 1,923 5,320 5,300
63 - Other Services & Charges 78,300 58,491 30,500 25,773 16,670 17,800
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 397,700$ 350,597$ 357,220$ 342,849$ 354,390$ 377,000$
Net Property Tax Supported (397,700)$ (350,597)$ (357,220)$ (342,849)$ (354,390)$ (377,000)$
Full-time Equivalents (FTEs)2.0 2.0 2.0 2.0 2.0 2.0
Page 50
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.
2019 2019 2020 2020 2021 2022
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 166,800 149,624 166,800 113,434 160,700 155,900
47 - Miscellaneous - - - - - -
49 - Other Financing Sources - - - - - -
Total Revenues 166,800$ 149,624$ 166,800$ 113,434$ 160,700$ 155,900$
Expenditures
61 - Personnel Services -$ -$ -$ -$ -$ -$
62 - Supplies - - - - - -
63 - Other Services & Charges 405,600 355,163 405,600 374,672 398,250 406,600
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 405,600$ 355,163$ 405,600$ 374,672$ 398,250$ 406,600$
Net Property Tax Supported (238,800)$ (205,539)$ (238,800)$ (261,238)$ (237,550)$ (250,700)$
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: Employee Resources (126)
Director: Becca Hellegers
Areas of Responsibility. The Employee Resources Department 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.
2019 2019 2020 2020 2021 2022
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 353,600$ 348,544$ 371,900$ 361,915$ 370,700$ 334,900$
62 - Supplies 2,900 1,094 3,800 507 3,590 3,600
63 - Other Services & Charges 35,000 12,937 49,950 15,764 52,970 58,300
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 391,500$ 362,575$ 425,650$ 378,186$ 427,260$ 396,800$
Net Property Tax Supported (391,500)$ (362,575)$ (425,650)$ (378,186)$ (427,260)$ (396,800)$
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: Communications and Engagement (127)
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).
2019 2019 2020 2020 2021 2022
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental 7,000 11,241 11,000 - 6,000 9,500
45 - Charges for Services - - - - - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - - - - - -
49 - Other Financing Sources - - - - - -
Total Revenues 7,000$ 11,241$ 11,000$ -$ 6,000$ 9,500$
Expenditures
61 - Personnel Services 89,000$ 91,195$ 97,300$ 98,842 102,300$ 196,600$
62 - Supplies - - - - - 13,000
63 - Other Services & Charges - - 47,200 36,519 46,730 61,200
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 89,000$ 91,195$ 144,500$ 135,361$ 149,030$ 270,800$
Net Property Tax Supported (82,000)$ (79,954)$ (133,500)$ (135,361)$ (143,030)$ (261,300)$
Full-time Equivalents (FTEs)1.0 1.0 1.0 1.0 1.0 2.0
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City of Fridley, Minnesota
Division: City Clerk/Records Management (City Clerk’s Office) (128)
Manager: Melissa Moore
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.
2019 2019 2020 2020 2021 2022
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits 102,900 109,235 104,400 93,678 103,400 107,200
44 - Intergovernmental - - - - - -
45 - Charges for Services 200 57 200 - 200 100
46 - Fines and Forfeitures - 2,650 - 2,750 - 2,700
47 - Miscellaneous 62,000 66,391 52,000 30,645 39,390 35,000
49 - Other Financing Sources - - - - - -
Total Revenues 165,100$ 178,333$ 156,600$ 127,073$ 142,990$ 145,000$
Expenditures
61 - Personnel Services 122,700$ 100,515$ 100,450$ 101,648 105,300$ 139,600$
62 - Supplies 1,300 1,220 1,300 73 980 1,000
63 - Other Services & Charges 8,100 1,148 6,600 11,133 6,270 8,600
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 132,100$ 102,883$ 108,350$ 112,854$ 112,550$ 149,200$
Net Property Tax Supported 33,000$ 75,451$ 48,250$ 14,219$ 30,440$ (4,200)$
Full-time Equivalents (FTEs)1.0 1.0 1.0 1.0 1.0 1.0
Page 54
City of Fridley, Minnesota
Division: Elections (129)
Manager: 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.
2019 2019 2020 2020 2021 2022
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental - - - 14,193 - -
45 - Charges for Services - - - 20,458 - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - - - - - -
49 - Other Financing Sources - - - - - -
Total Revenues -$ -$ -$ 34,651$ -$ -$
Expenditures
61 - Personnel Services -$ -$ 83,500$ 67,714$ -$ 65,000$
62 - Supplies 700 845 1,200 2,153 1,190 1,200
63 - Other Services & Charges 6,600 6,540 11,050 9,578 10,950 32,600
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 7,300$ 7,385$ 95,750$ 79,445$ 12,140$ 98,800$
Net Property Tax Supported (7,300)$ (7,385)$ (95,750)$ (44,794)$ (12,140)$ (98,800)$
Full-time Equivalents (FTEs)0.0 0.0 0.0 0.0 0.0 0.0
Page 55
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.
2019 2019 2020 2020 2021 2022
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes 11,772,233$ 11,716,337$ 12,439,125$ 12,476,885$ 13,031,700$ 13,637,400$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental 941,953 941,935 794,700 794,700 744,700 662,300
45 - Charges for Services 1,041,675 1,037,519 1,132,800 1,132,800 1,156,700 1,239,800
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous 72,400 20,405 48,985 30,432 30,500 9,600
49 - Other Financing Sources 186,700 186,700 2,231,700 2,249,000 186,700 192,300
Total Revenues 14,014,961$ 13,902,896$ 16,647,310$ 16,683,817$ 15,150,300$ 15,741,400$
Expenditures
61 - Personnel Services 106,200$ -$ 35,000$ -$ 171,190$ 412,000$
62 - Supplies - 711 - 704 - -
63 - Other Services & Charges 105,200 51,804 23,090 31,902 (92,730) (98,000)
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - 2,333,040 - - - -
Total Expenditures 211,400$ 2,385,556$ 58,090$ 32,606$ 78,460$ 314,000$
Net Property Tax Supported 13,803,561$ 11,517,340$ 16,589,220$ 16,651,211$ 15,071,840$ 15,427,400$
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.
2019 2019 2020 2020 2021 2022
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 - - - 83,856 - -
63 - Other Services & Charges 87,500 - 89,250 308,784 88,360 88,300
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 87,500$ -$ 89,250$ 392,640$ 88,360$ 88,300$
Net Property Tax Supported (87,500)$ -$ (89,250)$ (392,640)$ (88,360)$ (88,300)$
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
Acting Director: Korinne Johnson
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;
2021 Update. The Finance Department made significant progress on several of the goals and objectives outlined in the Adopted 2021
Budget.
•Accounting Division staff focused on a variety of priorities, including:
o Converted the Accounting Specialist to an Accounting Technician to better support utility billing administration;
o Implemented the paperless accounts payable system;
o Began Implementing Governmental Accounting Standards Board (GASB) Standard No. 87 for lease accounting
compliance; and
o Coordinated the financial response of the City to the COVID–19 pandemic.
•Assessing Division staff focused on a variety of priorities, including:
o Conducted the 2021 Local Board of Appeal and Equalization;
o Worked through issues related to the Computer Assisted Mass Appraisal (CAMA) system implementation by Anoka
County; and
o Delayed field technology deployment as a result of the CAMA system issues.
•City Clerk’s Office staff focused on a variety of priorities, including:
o Finalized the Data Practices Policy and arranged trainings;
o Formally launched the Fridley City Code Recodification Project;
o Finalized the Agenda Management Process Improvement Project; and
o Promoted the incumbent Administrative Services Coordinator to City Clerk.
•Information Technology (IT) staff focused on a variety of priorities, including:
o Finalized the Microsoft 365 migration;
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City of Fridley, Minnesota
o Assisted Community Development with Citizenserve expansion and plan review software;
o Completed data migration for redundant servers; and
o Updated the 2022-2024 IT Plan.
•The department also managed the Process Management Team (PMT), with the goal of improving service delivery andadministrative processes throughout the organization. The PMT completed a process improvement project to enhance theemployee onboarding experience. Additionally, the PMT also completed the second round of the performance measurementprogram through the Minnesota Local Performance Measurement Program as offered by the Office of the State Auditor.
•The department also continued implementation of the 2020–2022 Strategic Plan. Generally, the plan provided for departmentcongruence with the Focus on Fridley Strategic Plan and identified a series of operational changes and projects for thedepartment. It also created a Statement of Values to provide the department with greater cohesion.
2022 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:
o Plan for possible retirements;
o Monitor the use of funds provided by the American Rescue Plan Act (ARPA);
o Expand the performance measurement program in collaboration with the PMT;
o Develop an internal accountability/audit program;
o Consider changes to the customer service practices for utility billing; and
o Support the various recommendations of the PMT and the performance measurement program.
•The Assessing Division will:
o Work with Anoka County and resolve CAMA system issues;
o Deploy field technology to support the field inspection process; and
o Complete the annual quintile and hold the 2022 Local Board of Appeal and Equalization; 4) resolve any potential propertytax petitions; 5) replace the special assessment database.
•The IT Division will:
o Implement the 2022 IT Capital Investment Program as approved by the City Council;
o Support the vision established by the 2022-2024 IT Plan and the efforts to be “paperless by 2025;”
o Continue disaster planning efforts and IT protocol documentation;
o Implement the recommendations of the Geographic Information System (GIS) assessment; and
o Continue efforts to enhance cybersecurity.
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City of Fridley, Minnesota
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City of Fridley, Minnesota
Division: Accounting (131)
Manager: Korinne 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.
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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.
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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.
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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.
2021 Update. The Public Safety Department made significant progress on several of the goals and objectives outlined in the Adopted
2021 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. Additionally, the department:
o Made great progress with mental and physical wellness (e.g., exercise room, psychologist);
o Enhance equipment and training for crowd control activities; and
o Returned to regular training routines after the COVID–19 issues from 2020.
•Fire Division staff focused on a variety of priorities, including:
o Recruitment of Paid-on-Call (POC) Firefighters; currently at 34 of the 40 authorized POCs.
o Completed a live fire training exercise within the division;
o Started to sign up and participate in “Fabric of the Community” events with Police Division staff; and
o Stabilized fire inspection efforts.
•Police Division staff focused on a variety of priorities, including:
o Stabilized Community Service Officer (CSOs) ranks; may need more attention in 2022; and
o Improved Emergency Management efforts with the assignment of certain duties to the Administrative Sergeant.
2022 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 department will continue efforts to build trust within the community by being a larger part of the “fabric of this
community.” Additionally, it will:
o Maintain a high level of equipment readiness and training;
o Work to retrain department staff and evaluate staffing levels to maintain current service level expectations.
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City of Fridley, Minnesota
•The Emergency Management Division will continue to expand emergency management capabilities and revise certain
emergency management planning documents and strategies.
o The Fire Division will continue efforts to hire the authorized 40 POC Firefighters and focus on succession planning for
certain positions.
•The Police Division will:
o Move towards more a crime analysis and data–driven programs; and
o Consider the need for a social worker/mental health provider to assist with certain calls for service;
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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.
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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.
2019 2019 2020 2020 2021 2022
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 6,200 1,891 6,300 2,723 5,240 3,500
63 - Other Services & Charges 12,500 13,454 11,800 7,999 11,080 11,100
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 18,700$ 15,345$ 18,100$ 10,723$ 16,320$ 14,600$
Net Property Tax Supported (18,700)$ (14,993)$ (18,100)$ (10,723)$ (16,320)$ (14,600)$
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: 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.
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City of Fridley, Minnesota
Department: Public Works Summary
Director: James Kosluchar
Description.
The Public Works Department is responsible for engineering, design and maintenance of City streets, sidewalks, parks, water, sanitary and storm water utility systems, City Hall and City Garage, and maintenance of equipment. Technical support in the form of surveys, drafting, research and utility location is provided by Engineering for the development of improvements plans, construction and safety
programs for the City. The department includes the following divisions:
•Facilities Management;
•Engineering;
•Street Lighting;
•Parks Maintenance;
•Street Maintenance; and
•Fleet Services.
2021 Update. The Public Works Department made significant progress on several of the goals and objectives outlined in the Adopted
2021 Budget.
•The Facilities Management Division continues efforts to reduce utility usage at City facilities. It also replaced part–time custodianto support the Fridley Civic Campus.
•Engineering Division staff continued to manage a heavy workload, including delivery of the recently revised Streets CapitalInvestment Program. Division staff also participated in the planning efforts for various Anoka County projects, such as theroundabout planned at Gardena and Old Central Avenues and helped with the development of the Park System ImprovementPlan.
•Street Lighting Division staff continue to coordinate minor maintenance of traffic signals with Anoka County and focused onrepairs and maintenance throughout the community.
•The Forestry Division continues its schedule with the Emerald Ash Borer (EAB) Mitigation Plan. It also shifted resources fromcertain contractual services to provide resources for an additional maintenance crew.
•The Park Maintenance Division participated in the development of the Park System Improvement Plan. With the assistance of
the Employee Resources Division, the City also adjusted the hourly wages for seasonal positions, which helped address
recruitment challenges for the division.
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City of Fridley, Minnesota
•The Street Maintenance Division increased resurfacing activities to repair and restore various pavements throughout the City.
The division also assisted with maintenance for on priority trail segments.
•The Fleet Services Division implemented a new vehicle leasing program through Enterprise Fleet Services and acquired the firstelectric vehicles for the City.
2022 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 Facilities Management Division will continue to prepare and implement detailed preventative maintenance schedule for
City facilities. It will also seek opportunities to further collaborate with other division to both provide facilities maintenance
expertise and reduce maintenance costs.
•The Engineering Division will continue to complete a greater than usual number of projects while working with various project
partners, namely Anoka County and the Minnesota Department of Transportation, on their projects within the community. The
division will also provide capital project support for efforts related to the Park System Improvement Plan.
•The Lighting Division plans to retrofit or abandon certain decorative street lighting on 57th Avenue and Osborne Road in addition
to its regular maintenance activities.
•The Park Maintenance Division must continue efforts to recruit and retain seasonal employees and expand efforts to provide
year–round sidewalk and trail access, including for non–City facilities. The division plans to continue work on the greenspace
at or near the Fridley Civic Campus and further aid in the development of the Park System Improvement Plan.
•The Street Maintenance Division will address pavement deterioration through the additional budget authority provided by the
City Council in 2021. It will also develop a pavement management plan for certain trails in the community.
•The Fleet Management Division plans to expand and optimize the vehicle leasing program. It will also focus on reducing vehicleidling and begin consideration of a vehicle pooling program among various departments.
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City of Fridley, Minnesota
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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.
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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.
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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.
2019 2019 2020 2020 2021 2022
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental 14,000 18,027 - 9,973 - -
45 - Charges for Services - - - -- -
46 - Fines and Forfeitures - - - -- -
47 - Miscellaneous - - - -- -
49 - Other Financing Sources - - - -- -
Total Revenues 14,000$ 18,027$ -$ 9,973$ -$ -$
Expenditures
61 - Personnel Services -$ -$ -$ -$ -$ -$
62 - Supplies 6,600 15,928 15,600 13,957 16,100 16,100
63 - Other Services & Charges 68,800 51,594 61,300 48,428 51,800 53,800
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 75,400$ 67,522$ 76,900$ 62,385$ 67,900$ 69,900$
Net Property Tax Supported (61,400)$ (49,494)$ (76,900)$ (52,412)$ (67,900)$ (69,900)$
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.
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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.
2019 2019 2020 2020 2021 2022
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 27,300$ 27,101$ 28,000$ 27,445$ 17,300$ 18,000$
62 - Supplies 6,500 276 6,600 14,500 6,500 6,500
63 - Other Services & Charges 220,000 198,087 224,000 178,741 205,000 200,000
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 253,800$ 225,464$ 258,600$ 220,686$ 228,800$ 224,500$
Net Property Tax Supported (253,800)$ (225,464)$ (258,600)$ (220,686)$ (228,800)$ (224,500)$
Full-time Equivalents (FTEs)0.3 0.3 0.3 0.3 0.2 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.
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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.
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City of Fridley, Minnesota
Department: Community Services
Director: Mike Maher
Description. Recreation engages the community in a variety of year-round activities and events. 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.
2021 Update. The Community Services Department made significant progress on several of the goals and objectives outlined in the
Adopted 2021 Budget.
•The City Council, upon the recommendation of the City Manager, authorized the reorganization of the City Management and
Community Services Departments, which reassigned the Communication and Engagement Division and the Employee Resources
Divisions from the latter to the former. As such, the Community Services Department will be comprised of two divisions 1)
Parks and Recreation (supported by the General Fund) and 2) the Springbrook Nature Center (supported by the Springbrook
Nature Center Special Revenue Fund).
•Parks and Recreation Division staff focused on a variety of priorities, including:
o The “Rec and Roll” program which held 64 pop-up programs in neighborhood parks;
o A successful summer concert series which utilized the Fridley Civic Campus for engaging community programming;
o Staff played a key role in gathering public input on concepts for the Park System Improvement Plan; and
o The division successfully resumed the “ROCKS” summer program after cancellation in 2020 due to the COVID–19
pandemic.
2022 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 Parks and Recreation Division will:
o Continue to respond to the shift in programming due to the outbreak of COVID–19 and the associated challenges;
o Better align the budget to support the recent City reorganization, most notably the movement of community
engagement program expenditures from the Community Services Department to the City Management Department;
o Plan for additional budget authority related to the Park System Improvement Plan, especially as the City completes
park improvements (i.e., additional staff and equipment may be needed to expand programming and services); and
o Focus on refining processes and policies to allow for event sponsorships, recognition and memorial opportunities,
and a more customer-oriented facility rental experience.
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City of Fridley, Minnesota
•Additionally, program enrollments continue to trend positively, indicating that shelter rentals and program enrollments havecapacity to return to pre-pandemic levels, assuming continued abatement of the COVID-19 pandemic.
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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.
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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:
•Building Inspections;
•Planning; and
•Rental Inspections.
2021 Update. The Community Development Department made significant progress on several of the goals and objectives outlined in
the Adopted 2021 Budget.
•With about $78 million in new development value as of July 1 (compared to $98 million at year–end last year), the Building Inspections Division managed another strong year of development activity. The rapid pace of development, however, delayed
planned software integrations. As such, the transition to paperless plan review and permitting software will now occur in 2022.
The division also hired a temporary staff member to assist with plan review and inspection activities.
•The Planning Division backfilled for the part–time, Planner position vacancy created when the previous incumbent was promoted
to Planning Manager. The City Council also formally approved the 2040 Comprehensive Plan, and it has already guided certain
development activities. The division recently expanded use of its permitting software to include the Engineering Division.
•The Rental Inspections Division backfilled for the Rental Inspector vacancy created when the previous incumbent was promoted
to Rental Inspections Manager.
2022 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 Building Inspection Division will continue to respond to an increase demand for inspection and plan review services. TheFinal 2022 Budget includes an additional $18,000 for contracted building inspection and plan review staff.
•The Planning Division will continue efforts to expand the use of its online permitting software to other divisions, most notably
Building and Rental Inspections.
•The Rental Inspection Division continues to identify additional training opportunities to further refine their inspection practices.
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City of Fridley, Minnesota
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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.
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City of Fridley, Minnesota
Division: Planning (512)
Manager: Stacy Stromberg
Areas of Responsibility. The Planning Division oversees 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.
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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.
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City of Fridley, Minnesota
SPECIAL REVENUE FUNDS
This section of the Final 2022 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.
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City of Fridley, Minnesota
Summary
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 budgeted 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 Final 2022 Budget assumes a total of $1,845,400 in Special Revenue Fund expenditures, a decrease of about $956,900 or 3%,
compared to the Adopted 2021 Budget. Generally, this decrease may be attributed to the Police Activity Fund, through which the City
administers a pass–thru “Toward Zero Deaths” grant on behalf of the County. Per the grant agreement, the City would only administer
the grant for a three–year period ending in 2021. As such, Police Activity Fund expenditures will decrease by about $149,400 or 37%.
Along with this decrease, the Final 2022 Budget also includes about $79,600 in additional expenditures for the SNC Fund, as part of a
financial plan to provide approximately $204,300 of additional budget authority over a five–year period, to address certain operating
needs and deferred maintenance. These costs will be primarily supported through 8% annual SNC Property Tax Levy increase over the
same period. 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
$3,000,000
$3,500,000
$4,000,000
Budget Actual Budget Actual Budget Budget
2019 2019 2020 2020 2021 2022
Figure No. 22: Special Revenue Expenditures by Fund
Cable Television Fund Police Activity Fund Solid Waste Abatement Fund Springbrook Nature Center Fund
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City of Fridley, Minnesota
Fund: Cable Television (225)
Department: Community Services and Employee Relations City Manager: Wally Wysopal
Division: Communications and Engagement 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.
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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.
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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.
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City of Fridley, Minnesota
Fund: Springbrook Nature (270)
Department: Community Services and Employee Relations Director: Mike Maher
Division: Springbrook Nature Center Manager: Tara Rogness
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.
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City of Fridley, Minnesota
CAPITAL PROJECT FUNDS
This section of the Final 2022 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: Final 2022–2026 Capital Investment Program.
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City of Fridley, Minnesota
Summary
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 budgeted funds for Buildings, Streets, Parks, Information Technology and Equipment.
The Final 2022 Budget includes a total of $6,185,700 of Capital Projects Funds expenditures, an increase of about $1,471,800, or
about 31%, compared to the previous year. Generally, this increase may be attributed to carry-forwards from 2021 in the amount of
$2,284,500, mainly in the Streets Projects Fund. For the Streets Capital Projects Fund, the City plans to complete four major capital
projects with plans to spend $3,226,800, resulting in a total increase in expenditures of $298,550 or 15%. With respect to the
Equipment Capital Projects Fund, the City plans to expend $1,059,900, an increase of $306,400 or about 41% compared to the
previous year, largely due to the replacement of a Heavy Rescue Fire Engine. Apart from these increases, the Final 2022 Budget
includes a reduced activity for the Parks Capital Projects Fund pending the adoption of a Park System Improvement Plan. Consistent
with City Council guidance, the City may ultimately expend up to $30,000,000 on park system related capital projects over a 10–year period beginning in 2023.
- 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 8,000,000
Budget Actual Budget Actual Budget Budget
2019 2019 2020 2020 2021 2022
Figure No. 23: Capital Project Fund Expenditures by Fund
Street Equipment Parks Information Technology Building
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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.
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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.
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City of Fridley, Minnesota
Fund: Parks Capital Projects (407)
Department: Public Works/Community Services and Employee Resources Director: James Kosluchar/Mike Maher
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.
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City of Fridley, Minnesota
Fund: Information Technology Capital Projects (409)
Department: Finance Acting Director: Korinne Johnson
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.
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City of Fridley, Minnesota
Fund: Equipment Capital Projects Fund (410)
Department: Finance Acting Director: Korinne Johnson
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.
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City of Fridley, Minnesota
ENTERPRISE FUNDS
This section of the Final 2022 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:
Final 2022–2026 Capital Investment Program.
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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.
The Final 2022 Budget includes a total of $21,774,700 of Enterprise Fund expenses, a decrease of about $437,900, or about 2%,
compared to the previous year. Generally, this change may be attributed to a decrease in planned capital projects supported by
Enterprise Funds in 2022, most notably a $1,135,000 or 17% reduction in activity for the Sanitary Sewer Utility Fund due to the
completion of the biennial sanitary sewer lining and the 53rd Avenue Lift Station Rehabilitation Project. The Final 2022 Budget also
includes a decrease in expenses of about $1,033,000 or 77% for the Storm Water Utility Fund, largely due to completion of system
upgrades at 78th Avenue and near Alden Way. Due to the number of future Storm Water Utility capital projects, however, the Final
2022 Budget includes a 10% increase in the Storm Water Utility rate annually through 2025. Additionally, the Municipal Liquor Fund
includes an increase in expenses of about $747,500 or 12% to better reflect actual municipal liquor sales over the previous three years.
-
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
Budget Actual Budget Actual Budget Budget
2019 2019 2020 2020 2021 2022
Figure No. 24: Enterprise Fund Expenditures by Fund
Sanitary Sewer Utility Fund Municipal Liquor Fund
Water Utility Fund Storm Water Utility Fund
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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.
2021 Update. The Public Works Department made significant progress on several of the goals and objectives outlined in the Adopted
2021 Budget.
•The Water Operations Division completed various capital project throughout the year, including but not limited to the:
o Rehabilitation and repair of various water well equipment and components; and
o Replacement of water main in conjunction with the various street rehabilitation projects.
•The Water Operations Division continued to make use of an overlapping Public Service Worker position to support various
Water Utility activities.
•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, after nearly 10–year of decline, appeared to “level–off”
in 2021. Overall, water usage still decreased about 22% since 2012, despite an increase in population.
2022 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 apply $561,500 in American Rescue Plan Act (ARPA) to three capital infrastructure projects
beginning in 2023. By applying ARPA money to utility infrastructure projects it helps our community twofold; by keeping utility
rates lower for our residential and commercial customers and by reducing the need for external debt issuances in the utilityfunds.
•The Water Operations Division will also continue an investigation of Per– and Polyfluoroalkyl Substances (PFAS) investigation
for Well No. 10. It will also consider the future of Wells No. 1 and No. 13, which operate on standby service historically.
•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 nine years.
•Generally, the Final 2022 Budget assumes a 3% increase in Water Utility Rates to support ordinary capital project expenses, tomaintain appropriate cash and fund balances, and service interfund loans.
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City of Fridley, Minnesota
Division: Administration and Operations Operations Manager: Jason Wiehle
Administration Manager: Korinne Johnson
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City of Fridley, Minnesota
Division: Debt Service Manager: Korinne Johnson
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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.
2021 Update. The Public Works Department made significant progress on several of the goals and objectives outlined in the Adopted
2021 Budget.
•The Sanitary Sewer Operations Division completed various capital project throughout the year, including but not limited to the:
o Completion of sanitary sewer rehabilitation on 79th Way which was possible in 2021 due to low river levels.
o Rehabilitation 53rd Avenue Life Station; and
o Replacement of sanitary sewer system elements in conjunction with the various street rehabilitation projects.
2022 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 the minor
rehabilitation of certain lift stations.
•For the Sanitary Sewer Operations Division sanitary sources of inflow/infiltration continue to be a top priority. The division willcoordinate with Metropolitan Council Environmental Services (MCES) on Phase No. 1 of an Inflow and Infiltration Study
•For the Final 2022 Budget, the Municipal Wastewater Charge (MWC) will increase approximately $240,500 or 5% to about$4,806,000. The Sanitary Sewer Rate will be adjusted to accommodate this cost increase.
•Generally, the Final 2022 Budget assumes a 3% increase in Sanitary Sewer Utility Rates to support ordinary capital projectexpenses, to maintain appropriate cash and fund balances and service debt as well as interfund loans.
•The Sanitary Sewer Division will apply $1,620,000 in American Rescue Plan Act (ARPA) to three capital infrastructure projectsbeginning in 2022. By applying ARPA money to utility infrastructure projects it helps our community twofold; by keeping Utilityrates lower for our residential and commercial customers and by reducing the need for external debt issuances in the utilityfunds.
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City of Fridley, Minnesota
Division: Administration and Operations Operations Manager: Jason Wiehle
Administration Manager: Korinne Johnson
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City of Fridley, Minnesota
Division: Debt Service Manager: Korinne Johnson
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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.
2021 Update. The Public Works Department made significant progress on several of the goals and objectives outlined in the Adopted
2021 Budget.
•The Storm Water Operations Division completed various capital project throughout the year, including but not limited tothose mentioned below:
o Storm water in partnership with the Mississippi Watershed Management Organization; and
o Replacement of storm water system elements in conjunction with the various street rehabilitation projects.
•The division also added 0.75 FTE to support both current and future Storm Water Utility Operations needs.
2022 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 Operations Division will continue to operate at expense levels similar to the Adopted 2021 Budget.
•The Storm Water Operations Division will also continue efforts to implement the new Municipal Separate Storm Sewer System(MS4) permit requirements through modifications to certain operations and the completion of planned capital projects.
•Due to the number of future Storm Water Utility capital projects, the Final 2022 Budget includes a 10% increase in the Storm
Water Utility rate annually through 2025, which will generate approximately $1,750,000 in additional user fees. With this
revenue, the City may avoid the issuance of debt to support planned capital project and save about $310,000 in interest expense.
•The Sanitary Sewer Division will apply $480,000 in American Rescue Plan Act (ARPA) to three capital infrastructure projects
beginning in 2022. By applying ARPA money to utility infrastructure projects it helps our community twofold; by keeping Utility
rates lower for our residential and commercial customers, and by reducing the need for external debt issuances in the utilityfunds.
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City of Fridley, Minnesota
Division: Administration and Operations Operations Manager: Jeff Jensen
Administration Manager: Korinne Johnson
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City of Fridley, Minnesota
Division: Debt Service Manager: Korinne Johnson
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City of Fridley, Minnesota
Fund: Municipal Liquor
Department: Finance Acting Director: Korinne Johnson
Areas of Responsibility. Established in 1949, the Municipal Liquor operation consists of two retail locations with annual sales in excess
of $6,000,000 annually, with a portion of the net profits benefiting the General 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.
2021 Update. The Finance Department made significant progress on several of the goals and objectives outlined in the Adopted 2021
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).
•Fridley Liquor also completed various capital projects throughout the year, including but not limited to the:
o Modification to the cooler layout at Store No. 1; and
o Improvement to the “cash wrap” area to better incorporate the fourth and fifth cash registers to the existing layout.
•Fridley Liquor continued to refine and optimize the recently launched online ordering system and will make other modifications
to layout of Store No. 1 to accommodate online orders.
2022 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 mentionedabove, the City plans to continue efforts and strategies to improve the reputation of Fridley Liquor as a community asset and abusiness that provide superior customer service and product selection. Additionally, Fridley Liquor plans to explore a deliveryservice 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 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 plans to adjust the wages for Fridley Liquor staff as
part of the first round of changes related to the pending compensation plan update.
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City of Fridley, Minnesota
•As part of the effort to further capitalize on the online ordering system and other strategic initiatives, Fridley Liquor, with the
assistance of the Marketing and Engagement Division, continues to refine and implement its marketing plans, which includes
billboards, community event participation, organizational fundraising, promotional items and social media marketing amongother efforts.
•Fridley Liquor will also need to determine the ultimate transience, if any, of the increase in sales related to the COVID–19pandemic and the shift in consumer habits. As of September 8, 2021, the enterprise grossed about $751,000 or 17% morecompared to the same time last year. As such, the Final 2022 Budget considerably adjusts both the cost of goods sold and theircorresponding sales to reflect a consistent upward trend over the past three years. In 2022, the Store No. 1 and Store No. 2 willassume a budget reflective of 2020 and 2019 activity, respectively. In using stronger, but previous years, the assumptions forboth Fridley Liquor locations still remain relatively conservative as an expression of caution related to a possible change in
consumer habits in the future.
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City of Fridley, Minnesota
Division: Store No. 1 Manager: Kyle Birkholz
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City of Fridley, Minnesota
Division: Store No. 2 Manager: Kyle Birkholz
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City of Fridley, Minnesota
Volume No. 2
Budget Detail and Financial Reports
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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.
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Budget Worksheet
City of Fridley, MN Group Summary
For Fiscal: 2021 Period Ending: 12/31/2021
Account Typ…
2021
YTD Activity
2021
Total Budget
2020
Total Budget
2019
Total Budget
Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
Fund: 101 - General Fund
Division: 111 - Legislative
Expense 169,670.00 158,087.43 150,800.00 150,800.00 165,500.00159,990.00136,701.00 130,551.20 142,224.82
611110 - Temporary Employee - Regular 50,100.00 41,130.31 48,500.00 48,500.00 42,800.0060,000.0050,201.00 48,476.51 47,236.77
612100 - Medicare Contribution 1,000.00 825.40 1,000.00 1,000.00 900.00900.00900.00 970.72 954.64
612110 - PERA Contribution 2,100.00 1,936.28 2,100.00 2,100.00 2,100.002,400.002,400.00 2,377.19 2,289.13
612120 - Social Security Contribution 4,400.00 3,528.28 4,300.00 4,300.00 3,900.003,900.003,900.00 4,150.18 4,080.81
612140 - Health Insurance 14,600.00 12,853.28 16,600.00 16,600.00 16,300.0013,800.0013,800.00 13,854.38 14,339.93
612150 - Dental Insurance 0.00 0.00 0.00 0.00 0.00600.00600.00 0.00 0.00
612160 - Life Insurance 200.00 145.44 200.00 200.00 200.00200.00200.00 174.23 175.68
612170 - Cash Benefit 22,900.00 20,332.62 22,900.00 22,900.00 22,900.0023,400.0022,900.00 22,973.22 23,061.24
612180 - Workers' Compensation 200.00 49.72 200.00 200.00 200.00200.00300.00 149.79 101.00
621120 - Office Supplies 200.00 351.71 200.00 200.00 200.00200.00200.00 126.62 265.44
621130 - Operating Supplies 2,080.00 235.28 2,100.00 2,100.00 2,100.002,400.002,400.00 989.48 2,977.23
631100 - Professional Services 3,320.00 3,060.86 3,400.00 3,400.00 3,400.003,350.003,300.00 3,022.36 2,992.88
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 43,750.00 43,762.00 44,600.00 44,600.00 44,600.0043,250.0031,300.00 30,314.00 43,305.00
632120 - Conferences and School 500.00 217.37 500.00 500.00 500.00510.00500.00 620.00 275.00
633100 - Advertising 510.00 0.00 500.00 500.00 500.001,020.001,000.00 0.00 0.00
633110 - Printing & Binding 500.00 0.00 200.00 200.00 200.00510.00500.00 147.25 0.00
633120 - Communication (phones, postage, etc)20,500.00 28,306.88 700.00 700.00 700.00510.00500.00 29.48 30.07
635100 - Services Contracted, Non-professional 2,810.00 1,352.00 2,800.00 2,800.00 24,000.002,840.001,800.00 2,175.79 140.00
635120 - IS Fund Charge 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
169,670.00 158,087.43 150,800.00 150,800.00 165,500.00159,990.00136,701.00Division: 111 - Legislative Total:130,551.20 142,224.82
Division: 121 - City Management
Expense 354,390.00 305,849.64 366,600.00 376,600.00 377,000.00357,220.00397,700.00 350,596.81 342,850.07
611100 - Full Time Employee - Regular 243,800.00 216,622.68 251,100.00 251,100.00 251,100.00223,900.00217,400.00 218,413.02 232,729.94
611110 - Temporary Employee - Regular 5,000.00 346.20 5,000.00 15,000.00 15,000.0014,600.0014,600.00 0.00 0.00
611200 - Full Time Employee - Overtime 0.00 0.00 0.00 0.00 0.003,000.003,000.00 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 -3,725.94 4,604.42
612100 - Medicare Contribution 3,600.00 3,126.82 3,700.00 3,700.00 3,800.003,300.003,400.00 3,086.15 3,441.77
612110 - PERA Contribution 18,300.00 16,246.69 18,800.00 18,800.00 18,800.0024,200.0023,500.00 16,380.97 17,454.74
612120 - Social Security Contribution 15,300.00 11,978.91 13,300.00 13,300.00 13,900.0015,000.0014,600.00 11,810.54 12,801.22
612130 - Deferred Compensation Contribution for City Mgr 8,900.00 0.00 0.00 0.00 0.007,900.007,800.00 7,811.22 8,112.72
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Budget Worksheet For Fiscal: 2021 Period Ending: 12/31/2021
Account Typ…
2021
YTD Activity
2021
Total Budget
2020
Total Budget
2019
Total Budget
Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
612135 - RSA-Retirement Health Savings Contribution for City Mgr 0.00 7,914.06 9,200.00 9,200.00 9,200.000.000.00 0.00 308.34
612140 - Health Insurance 34,300.00 30,458.69 39,100.00 39,100.00 38,800.0029,500.0029,300.00 31,915.31 33,889.08
612150 - Dental Insurance 700.00 527.50 700.00 700.00 700.00600.00600.00 602.50 605.00
612160 - Life Insurance 200.00 128.88 200.00 200.00 200.00150.00200.00 154.39 155.67
612170 - Cash Benefit 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612180 - Workers' Compensation 1,200.00 861.80 1,300.00 1,300.00 1,300.001,200.001,700.00 967.72 1,050.42
612190 - Short Term Disability 600.00 587.66 600.00 600.00 600.000.000.00 0.00 0.00
612195 - Long Term Disability 500.00 510.89 500.00 500.00 500.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.00 0.000.000.00 100.00 0.00
613130 - Unemployment Compensation 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
621120 - Office Supplies 1,820.00 805.86 1,800.00 1,800.00 1,800.001,840.001,800.00 1,414.30 1,202.39
621130 - Operating Supplies 3,500.00 492.80 3,500.00 3,500.00 3,500.001,530.001,500.00 3,176.10 720.94
631100 - Professional Services 2,110.00 5,930.00 2,100.00 2,100.00 2,100.004,150.0016,400.00 8,640.00 8,670.18
631130 - Insurance - Non-personnel 4,200.00 3,500.00 3,700.00 3,700.00 3,700.007,900.00400.00 480.00 7,899.96
632100 - Dues & Subscription , Permit renewals 5,240.00 3,848.07 5,200.00 5,200.00 5,200.005,200.005,100.00 5,000.00 5,584.21
632110 - Transportation 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
632120 - Conferences and School 2,400.00 339.97 2,400.00 2,400.00 2,400.0010,500.0010,300.00 0.00 0.00
633100 - Advertising 2,520.00 0.00 2,500.00 2,500.00 2,500.002,550.002,500.00 3,157.17 2,008.89
633110 - Printing & Binding 0.00 190.00 200.00 200.00 200.000.0020,500.00 20,260.70 0.00
633120 - Communication (phones, postage, etc)0.00 1,432.16 1,500.00 1,500.00 1,500.000.0022,900.00 17,952.66 1,610.18
635100 - Services Contracted, Non-professional 200.00 0.00 200.00 200.00 200.00200.00200.00 3,000.00 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
354,390.00 305,849.64 366,600.00 376,600.00 377,000.00357,220.00397,700.00Division: 121 - City Management Total:350,596.81 342,850.07
Division: 124 - Legal
Revenue 160,700.00 109,768.97 155,900.00 155,900.00 155,900.00166,800.00166,800.00 149,623.92 113,434.45
461100 - Fines 160,700.00 109,768.97 155,900.00 155,900.00 155,900.00166,800.00166,800.00 149,623.92 113,434.45
Expense 398,250.00 352,716.20 406,600.00 406,600.00 406,600.00405,600.00405,600.00 355,163.01 374,672.12
631100 - Professional Services 397,750.00 352,299.50 406,100.00 406,100.00 406,100.00405,100.00405,000.00 354,455.01 374,172.08
631130 - Insurance - Non-personnel 500.00 416.70 500.00 500.00 500.00500.00600.00 708.00 500.04
-237,550.00 -242,947.23 -250,700.00 -250,700.00 -250,700.00-238,800.00-238,800.00Division: 124 - Legal Surplus (Deficit):-205,539.09 -261,237.67
Division: 126 - Employee Resources
Expense 427,260.00 356,725.95 397,900.00 397,900.00 396,800.00425,650.00391,500.00 362,574.93 378,185.19
611100 - Full Time Employee - Regular 284,200.00 255,987.84 240,800.00 240,800.00 240,800.00274,900.00259,700.00 249,805.25 277,203.04
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 4,200.00 0.00 4,200.00 4,200.00 4,200.004,100.004,100.00 0.00 0.00
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 13,414.66 6,114.87
612100 - Medicare Contribution 4,200.00 3,635.67 3,400.00 3,400.00 3,400.004,100.003,800.00 3,700.04 4,042.70
612110 - PERA Contribution 21,600.00 16,734.80 18,200.00 18,200.00 18,200.0020,900.0019,800.00 18,735.34 20,790.22
612120 - Social Security Contribution 17,900.00 15,545.40 14,700.00 14,700.00 14,600.0017,300.0016,400.00 15,820.30 17,285.48
612140 - Health Insurance 29,100.00 34,064.32 48,500.00 48,500.00 47,400.0048,900.0047,400.00 43,940.25 28,645.63
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Total Budget
2019
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Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
612150 - Dental Insurance 700.00 552.50 700.00 700.00 700.00300.00300.00 574.95 605.00
612160 - Life Insurance 100.00 87.26 100.00 100.00 100.00100.00100.00 101.04 105.41
612170 - Cash Benefit 5,700.00 4,643.05 2,900.00 2,900.00 2,900.000.000.00 1,254.29 5,765.31
612180 - Workers' Compensation 1,300.00 869.90 1,400.00 1,400.00 1,400.001,300.002,000.00 1,098.02 1,257.18
612190 - Short Term Disability 900.00 749.12 700.00 700.00 700.000.000.00 0.00 0.00
612195 - Long Term Disability 800.00 617.21 400.00 400.00 500.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.00 0.000.000.00 100.00 100.00
613130 - Unemployment Compensation 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
621120 - Office Supplies 790.00 360.08 800.00 800.00 800.00800.00800.00 943.99 475.30
621130 - Operating Supplies 2,800.00 298.04 2,800.00 2,800.00 2,800.003,000.002,100.00 149.73 31.26
631100 - Professional Services 15,540.00 7,459.50 28,500.00 28,500.00 28,500.0015,700.0015,400.00 2,275.10 1,509.75
631130 - Insurance - Non-personnel 500.00 416.70 500.00 500.00 500.00500.00300.00 360.00 500.04
632100 - Dues & Subscription , Permit renewals 5,500.00 438.00 3,000.00 3,000.00 3,000.0013,150.002,400.00 1,459.00 1,405.00
632110 - Transportation 200.00 0.00 200.00 200.00 200.001,000.001,000.00 0.00 0.00
632120 - Conferences and School 1,000.00 1,410.67 11,000.00 11,000.00 11,000.001,400.001,400.00 725.36 -59.00
633100 - Advertising 1,580.00 16.76 1,000.00 1,000.00 1,000.002,100.002,100.00 24.70 70.00
633110 - Printing & Binding 700.00 0.00 500.00 500.00 500.001,000.000.00 62.20 0.00
633120 - Communication (phones, postage, etc)100.00 300.00 600.00 600.00 600.00100.00100.00 40.54 0.00
635100 - Services Contracted, Non-professional 14,850.00 0.00 0.00 0.00 0.0015,000.0012,300.00 7,990.17 62.50
635120 - IS Fund Charge 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
635130 - Hardware & Software Support 13,000.00 12,539.13 13,000.00 13,000.00 13,000.000.000.00 0.00 12,275.50
427,260.00 356,725.95 397,900.00 397,900.00 396,800.00425,650.00391,500.00Division: 126 - Employee Resources Total:362,574.93 378,185.19
Division: 127 - Communications & Engagement
Revenue 6,000.00 3,500.00 9,500.00 9,500.00 9,500.0011,000.007,000.00 11,241.00 0.00
445100 - Twin Cities Gateway Grant 6,000.00 3,500.00 9,500.00 9,500.00 9,500.0011,000.007,000.00 11,241.00 0.00
Expense 149,030.00 148,684.54 269,200.00 269,200.00 270,800.00144,500.0089,000.00 91,195.10 135,360.67
611100 - Full Time Employee - Regular 75,500.00 80,302.60 144,600.00 144,600.00 140,500.0071,700.0068,400.00 68,670.67 73,461.49
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 1,107.41 2,000.00 2,000.00 1,900.001,100.001,000.00 962.23 1,018.47
612110 - PERA Contribution 5,700.00 5,661.84 10,800.00 10,800.00 10,500.005,400.005,100.00 3,191.55 5,509.96
612120 - Social Security Contribution 4,600.00 4,733.65 8,800.00 8,800.00 8,100.004,500.004,200.00 4,112.82 4,354.03
612140 - Health Insurance 14,400.00 14,503.51 27,200.00 27,200.00 33,600.0014,000.006,800.00 13,673.96 14,130.80
612150 - Dental Insurance 0.00 187.69 200.00 200.00 500.000.000.00 146.38 0.00
612160 - Life Insurance 0.00 35.05 0.00 0.00 100.00100.00100.00 35.05 35.33
612170 - Cash Benefit 0.00 0.00 0.00 0.00 0.000.002,900.00 0.00 0.00
612180 - Workers' Compensation 500.00 289.11 500.00 500.00 500.00500.00500.00 402.44 331.49
612190 - Short Term Disability 300.00 305.92 500.00 500.00 500.000.000.00 0.00 0.00
612195 - Long Term Disability 200.00 243.52 400.00 400.00 400.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
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Total Budget
2019
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Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
613130 - Unemployment Compensation 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
621120 - Office Supplies 0.00 61.14 300.00 300.00 300.000.000.00 0.00 0.00
621130 - Operating Supplies 0.00 83.86 12,700.00 12,700.00 12,700.000.000.00 0.00 0.00
631100 - Professional Services 0.00 1,400.00 13,000.00 13,000.00 13,000.000.000.00 0.00 0.00
632100 - Dues & Subscription , Permit renewals 0.00 0.00 400.00 400.00 400.000.000.00 0.00 0.00
632110 - Transportation 0.00 0.00 200.00 200.00 200.000.000.00 0.00 0.00
632120 - Conferences and School 0.00 0.00 1,500.00 1,500.00 1,500.000.000.00 0.00 0.00
633100 - Advertising 0.00 118.57 600.00 600.00 600.000.000.00 0.00 0.00
633110 - Printing & Binding 18,810.00 17,345.67 24,500.00 24,500.00 24,500.0019,000.000.00 0.00 17,737.10
633120 - Communication (phones, postage, etc)27,920.00 22,305.00 19,000.00 19,000.00 19,000.0028,200.000.00 0.00 18,782.00
635100 - Services Contracted, Non-professional 0.00 0.00 2,000.00 2,000.00 2,000.000.000.00 0.00 0.00
635130 - Hardware & Software Support 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
-143,030.00 -145,184.54 -259,700.00 -259,700.00 -261,300.00-133,500.00-82,000.00Division: 127 - Communications & Engagement Surplus (Deficit):-79,954.10 -135,360.67
Division: 128 - City Clerk
Revenue 142,990.00 161,841.39 145,000.00 145,000.00 145,000.00156,600.00165,100.00 178,333.36 127,072.04
431100 - Alcoholic Beverages 68,400.00 59,215.00 66,500.00 66,500.00 66,500.0069,400.0069,400.00 66,465.00 50,842.50
431300 - Dog Licenses 3,300.00 6,520.00 4,100.00 4,100.00 4,100.003,300.003,300.00 5,260.00 4,300.00
431900 - All Other Licenses 31,700.00 33,876.63 36,600.00 36,600.00 36,600.0031,700.0030,200.00 37,510.00 38,535.00
451100 - Sale of Maps, Publications, Videos, Misc.200.00 12.00 100.00 100.00 100.00200.00200.00 57.25 0.00
451400 - Filing Fees 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
461100 - Fines 0.00 1,000.00 2,700.00 2,700.00 2,700.000.000.00 2,650.00 2,750.00
475200 - 3% Gambling Tax 39,390.00 61,217.76 35,000.00 35,000.00 35,000.0052,000.0062,000.00 66,391.11 30,644.54
Expense 112,550.00 104,021.04 119,600.00 148,800.00 149,200.00108,350.00132,100.00 102,882.55 112,854.73
611100 - Full Time Employee - Regular 72,400.00 69,993.60 74,600.00 99,900.00 99,900.0070,700.0091,500.00 91,157.11 68,410.72
611110 - Temporary Employee - Regular 0.00 0.00 0.00 0.00 0.000.009,000.00 0.00 0.00
611200 - Full Time Employee - Overtime 0.00 0.00 0.00 0.00 0.000.001,000.00 0.00 0.00
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 -11,746.94 2,193.85
612100 - Medicare Contribution 1,000.00 903.15 1,000.00 1,400.00 1,400.001,050.001,400.00 1,163.74 903.24
612110 - PERA Contribution 5,400.00 5,249.52 5,600.00 7,500.00 7,500.008,500.007,000.00 6,283.02 5,130.80
612120 - Social Security Contribution 4,300.00 3,861.75 4,400.00 6,000.00 6,000.004,400.006,300.00 4,976.31 3,862.17
612140 - Health Insurance 21,100.00 18,630.24 24,200.00 24,200.00 23,600.0014,800.000.00 3,959.59 20,803.95
612150 - Dental Insurance 0.00 0.00 0.00 0.00 0.00300.000.00 0.00 0.00
612160 - Life Insurance 0.00 29.09 0.00 0.00 0.00100.00100.00 34.85 35.13
612170 - Cash Benefit 0.00 0.00 0.00 0.00 0.000.005,700.00 4,268.97 0.00
612180 - Workers' Compensation 600.00 260.30 700.00 700.00 700.00600.00700.00 418.46 308.51
612190 - Short Term Disability 300.00 249.52 300.00 300.00 300.000.000.00 0.00 0.00
612195 - Long Term Disability 200.00 198.79 200.00 200.00 200.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
613130 - Unemployment Compensation 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
621120 - Office Supplies 290.00 52.13 300.00 300.00 300.00600.00600.00 172.22 41.61
621130 - Operating Supplies 690.00 432.05 700.00 700.00 700.00700.00700.00 1,047.57 31.84
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2021
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Total Budget
2019
Total Budget
Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
631100 - Professional Services 0.00 0.00 0.00 0.00 0.000.000.00 45.80 1,095.00
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 400.00 555.00 400.00 400.00 400.00400.00400.00 165.00 6,975.00
632110 - Transportation 300.00 181.44 300.00 300.00 300.00200.00200.00 45.82 0.00
632120 - Conferences and School 2,000.00 1,225.00 2,000.00 2,000.00 2,000.002,300.002,300.00 541.38 270.00
633100 - Advertising 1,980.00 937.96 2,000.00 2,000.00 3,000.002,100.002,100.00 223.51 2,227.51
633110 - Printing & Binding 690.00 0.00 500.00 500.00 500.00700.00700.00 96.66 0.00
633120 - Communication (phones, postage, etc)400.00 505.00 400.00 400.00 400.00400.00400.00 29.48 565.40
635100 - Services Contracted, Non-professional 500.00 756.50 2,000.00 2,000.00 2,000.00500.002,000.00 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 0.00 0.00 0.00 0.000.000.00 0.00 0.00
30,440.00 57,820.35 25,400.00 -3,800.00 -4,200.0048,250.0033,000.00Division: 128 - City Clerk Surplus (Deficit):75,450.81 14,217.31
Division: 129 - Elections
Revenue 0.00 0.00 0.00 0.00 0.000.000.00 0.00 34,650.38
441100 - Federal Grants 0.00 0.00 0.00 0.00 0.000.000.00 0.00 14,192.74
450200 - Reimbs-Cities & Counties 0.00 0.00 0.00 0.00 0.000.000.00 0.00 20,437.64
451400 - Filing Fees 0.00 0.00 0.00 0.00 0.000.000.00 0.00 20.00
Expense 12,140.00 6,229.47 109,800.00 99,800.00 98,800.0095,750.007,300.00 7,385.07 79,445.16
611110 - Temporary Employee - Regular 0.00 0.00 65,000.00 65,000.00 65,000.0081,600.000.00 0.00 65,115.21
611200 - Full Time Employee - Overtime 0.00 0.00 0.00 0.00 0.001,000.000.00 0.00 742.71
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 0.00 0.00 0.00200.000.00 0.00 211.96
612110 - PERA Contribution 0.00 0.00 0.00 0.00 0.00100.000.00 0.00 101.65
612120 - Social Security Contribution 0.00 0.00 0.00 0.00 0.00600.000.00 0.00 906.28
612140 - Health Insurance 0.00 0.00 0.00 0.00 0.000.000.00 0.00 452.52
612150 - Dental Insurance 0.00 0.00 0.00 0.00 0.000.000.00 0.00 6.56
612160 - Life Insurance 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.97
612180 - Workers' Compensation 0.00 0.00 0.00 0.00 0.000.000.00 0.00 175.83
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 690.00 0.00 700.00 700.00 700.00700.00400.00 179.32 1,334.72
621130 - Operating Supplies 500.00 349.12 500.00 500.00 500.00500.00300.00 665.80 818.64
631130 - Insurance - Non-personnel 0.00 0.00 6,600.00 6,600.00 6,600.000.000.00 0.00 0.00
632110 - Transportation 200.00 0.00 200.00 200.00 200.00200.00100.00 0.00 191.35
632120 - Conferences and School 0.00 0.00 0.00 0.00 0.000.000.00 0.00 25.00
633100 - Advertising 2,000.00 0.00 2,000.00 2,000.00 1,000.002,020.000.00 0.00 909.75
633110 - Printing & Binding 500.00 0.00 500.00 500.00 500.00500.000.00 0.00 272.19
633120 - Communication (phones, postage, etc)200.00 207.70 200.00 200.00 200.00200.000.00 374.53 242.99
635100 - Services Contracted, Non-professional 6,560.00 5,672.65 32,600.00 22,600.00 22,600.006,630.006,500.00 6,165.42 6,494.96
635110 - Rentals 1,490.00 0.00 1,500.00 1,500.00 1,500.001,500.000.00 0.00 1,441.87
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Total Budget
2019
Total Budget
Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
635130 - Hardware & Software Support 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
-12,140.00 -6,229.47 -109,800.00 -99,800.00 -98,800.00-95,750.00-7,300.00Division: 129 - Elections Surplus (Deficit):-7,385.07 -44,794.78
Division: 131 - Accounting
Revenue 105,800.00 -121,717.66 106,400.00 106,400.00 106,400.0079,200.0078,200.00 259,377.93 304,060.42
451210 - Administrative Charges 5,500.00 0.00 5,000.00 5,000.00 5,000.004,600.004,600.00 6,131.00 3,906.29
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 35.00 100.00 100.00 100.00100.00100.00 35.00 70.00
471110 - Interest Earnings - Investments 100,200.00 0.00 101,300.00 101,300.00 101,300.0074,500.0074,500.00 169,125.61 214,872.76
471120 - Unrealized Gain/Loss on Investments 0.00 -126,956.43 0.00 0.00 0.000.00-1,000.00 84,085.42 85,211.36
475800 - Cash Short/Over 0.00 -1.10 0.00 0.00 0.000.000.00 -0.23 0.01
475900 - Miscellaneous Revenues 0.00 5,204.87 0.00 0.00 0.000.000.00 1.13 0.00
Expense 690,040.00 613,352.03 714,400.00 712,500.00 717,300.00692,950.00660,000.00 645,237.14 700,667.90
611100 - Full Time Employee - Regular 449,300.00 426,975.29 452,700.00 452,700.00 474,800.00489,300.00444,400.00 448,698.78 479,400.18
611105 - Part-time Permanent -Regular 37,100.00 15,359.34 39,400.00 39,400.00 0.000.0021,400.00 7,878.89 13,882.15
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 1,000.00 413.63 1,000.00 1,000.00 1,000.000.000.00 565.52 1,368.61
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 14,494.93 8,040.81
611400 - Severance's and Separations 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612100 - Medicare Contribution 7,200.00 6,503.71 7,300.00 7,300.00 6,800.007,100.006,700.00 6,929.62 7,387.29
612110 - PERA Contribution 36,600.00 31,085.94 37,000.00 37,000.00 35,700.0036,700.0034,900.00 34,285.89 36,291.82
612120 - Social Security Contribution 30,900.00 27,809.44 31,000.00 31,000.00 29,200.0030,300.0028,900.00 29,629.85 31,587.23
612140 - Health Insurance 17,800.00 16,138.42 19,800.00 17,900.00 42,800.0020,900.0021,300.00 20,579.40 22,074.56
612150 - Dental Insurance 600.00 426.32 600.00 600.00 900.00750.00700.00 727.20 741.12
612160 - Life Insurance 200.00 167.44 200.00 200.00 200.00200.00200.00 189.92 207.47
612170 - Cash Benefit 11,400.00 10,606.41 11,400.00 11,400.00 11,400.0011,500.0011,500.00 11,486.61 11,530.62
612180 - Workers' Compensation 2,300.00 1,705.30 2,500.00 2,500.00 2,500.002,300.003,600.00 2,035.56 2,196.71
612190 - Short Term Disability 1,500.00 1,357.93 1,400.00 1,400.00 1,700.000.000.00 0.00 0.00
612195 - Long Term Disability 1,300.00 1,149.04 1,200.00 1,200.00 1,400.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.00 0.000.000.00 25.00 0.00
613130 - Unemployment Compensation 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
621120 - Office Supplies 1,430.00 2,292.87 1,200.00 1,200.00 1,200.001,900.001,800.00 1,109.24 415.35
621130 - Operating Supplies 1,040.00 969.00 1,400.00 1,400.00 1,400.001,500.001,500.00 1,037.82 1,483.02
631100 - Professional Services 47,400.00 31,762.00 47,400.00 47,400.00 47,400.0048,300.0047,900.00 34,995.75 37,375.25
631130 - Insurance - Non-personnel 11,900.00 9,916.70 10,700.00 10,700.00 10,700.007,900.001,000.00 1,188.00 7,899.96
632100 - Dues & Subscription , Permit renewals 690.00 934.00 700.00 700.00 700.00700.00500.00 550.51 375.15
632110 - Transportation 750.00 25.76 700.00 700.00 700.001,000.001,000.00 242.88 0.00
632120 - Conferences and School 2,100.00 115.00 2,100.00 2,100.00 2,100.003,300.003,300.00 1,874.26 615.00
633100 - Advertising 1,680.00 1,670.92 1,800.00 1,800.00 1,800.001,700.001,800.00 1,379.00 1,220.63
633110 - Printing & Binding 100.00 0.00 100.00 100.00 100.00100.00500.00 31.50 0.00
633120 - Communication (phones, postage, etc)2,500.00 1,622.10 2,200.00 2,200.00 2,200.002,500.002,400.00 3,095.95 2,072.80
635100 - Services Contracted, Non-professional 1,250.00 2,354.17 17,600.00 17,600.00 17,600.0025,000.0024,700.00 22,105.06 13,471.74
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Total Budget
2019
Total Budget
Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 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 22,000.00 21,891.30 23,000.00 23,000.00 23,000.000.000.00 0.00 21,039.30
638140 - Miscellaneous Expenses 0.00 100.00 0.00 0.00 0.000.000.00 100.00 -8.87
-584,240.00 -735,069.69 -608,000.00 -606,100.00 -610,900.00-613,750.00-581,800.00Division: 131 - Accounting Surplus (Deficit):-385,859.21 -396,607.48
Division: 132 - Assessing
Revenue 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
451300 - Assessment Searches 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
Expense 283,680.00 228,757.24 292,300.00 292,300.00 291,700.00252,880.00254,750.00 242,215.53 239,829.15
611100 - Full Time Employee - Regular 189,900.00 168,722.46 195,600.00 195,600.00 195,600.00183,200.00186,500.00 169,991.41 184,745.97
611105 - Part-time Permanent -Regular 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
611110 - Temporary Employee - Regular 20,900.00 7,959.90 20,900.00 20,900.00 20,900.000.000.00 0.00 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 8,204.28 -1,659.76
612100 - Medicare Contribution 3,000.00 2,488.37 3,100.00 3,100.00 3,100.002,700.002,700.00 2,473.08 2,583.41
612110 - PERA Contribution 15,800.00 12,654.18 14,700.00 14,700.00 14,700.0013,800.0014,000.00 12,749.35 13,855.94
612120 - Social Security Contribution 12,900.00 10,639.97 13,100.00 13,100.00 13,100.0011,400.0011,600.00 10,574.62 11,046.66
612140 - Health Insurance 22,500.00 20,192.04 26,000.00 26,000.00 25,400.0022,500.0021,800.00 21,984.72 22,137.82
612150 - Dental Insurance 700.00 527.50 700.00 700.00 700.00600.00600.00 602.50 605.00
612160 - Life Insurance 100.00 58.18 100.00 100.00 100.00100.00100.00 69.69 70.27
612170 - Cash Benefit 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612180 - Workers' Compensation 900.00 641.85 1,000.00 1,000.00 1,000.00900.001,200.00 850.59 707.88
612190 - Short Term Disability 700.00 639.14 700.00 700.00 700.000.000.00 0.00 0.00
612195 - Long Term Disability 600.00 537.11 600.00 600.00 600.000.000.00 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 0.00 0.00
621100 - Fuels and Lubes 500.00 204.19 500.00 500.00 500.00500.00500.00 418.45 299.62
621110 - Clothing/Laundry Allowance 990.00 0.00 1,000.00 1,000.00 1,000.001,000.00200.00 570.45 653.35
621120 - Office Supplies 400.00 98.14 400.00 400.00 400.00400.00400.00 156.34 52.20
621130 - Operating Supplies 200.00 73.69 200.00 200.00 200.00200.00200.00 0.00 105.90
621160 - Work Order Transfer - Parts 400.00 262.37 400.00 400.00 400.00400.00400.00 213.50 901.61
631100 - Professional Services 8,600.00 0.00 8,600.00 8,600.00 7,600.0010,330.0010,300.00 7,845.00 477.60
631130 - Insurance - Non-personnel 500.00 416.70 500.00 500.00 500.00500.00400.00 480.00 500.04
632100 - Dues & Subscription , Permit renewals 1,490.00 1,558.50 1,500.00 1,500.00 2,500.001,500.001,300.00 2,389.75 1,927.00
632110 - Transportation 300.00 0.00 300.00 300.00 300.00300.00300.00 0.00 0.00
632120 - Conferences and School 1,000.00 160.00 1,000.00 1,000.00 1,000.001,500.001,200.00 1,737.97 651.95
633100 - Advertising 350.00 202.71 300.00 300.00 300.00350.00350.00 55.00 61.88
633110 - Printing & Binding 300.00 454.60 300.00 300.00 300.00300.00300.00 461.04 0.00
633120 - Communication (phones, postage, etc)550.00 120.64 500.00 500.00 500.00300.00300.00 89.31 107.82
635100 - Services Contracted, Non-professional 100.00 0.00 100.00 100.00 100.00100.00100.00 298.48 -3.01
635120 - IS Fund Charge 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
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YTD Activity
2021
Total Budget
2020
Total Budget
2019
Total Budget
Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
635130 - Hardware & Software Support 0.00 145.00 200.00 200.00 200.000.000.00 0.00 0.00
-283,680.00 -228,757.24 -292,300.00 -292,300.00 -291,700.00-252,880.00-254,750.00Division: 132 - Assessing Surplus (Deficit):-242,215.53 -239,829.15
Division: 133 - Information Technology
Expense 624,580.00 528,941.19 647,700.00 647,700.00 647,100.00585,550.00496,725.00 539,892.31 562,144.97
611100 - Full Time Employee - Regular 267,700.00 218,035.21 275,700.00 275,700.00 275,700.00259,900.00242,500.00 252,557.23 258,489.84
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 7,677.81 1,726.75
612100 - Medicare Contribution 3,800.00 3,045.77 3,900.00 3,900.00 3,900.003,800.003,700.00 3,603.50 3,664.83
612110 - PERA Contribution 20,100.00 16,352.64 20,700.00 20,700.00 20,700.0019,500.0018,900.00 18,941.80 19,386.74
612120 - Social Security Contribution 16,300.00 13,022.60 16,600.00 16,600.00 16,600.0016,100.0015,700.00 15,408.41 15,670.48
612140 - Health Insurance 36,500.00 32,807.45 42,000.00 42,000.00 41,400.0035,400.0034,200.00 34,431.53 35,123.80
612150 - Dental Insurance 700.00 538.75 700.00 700.00 700.00900.00900.00 602.50 593.75
612160 - Life Insurance 100.00 86.98 100.00 100.00 100.00100.00100.00 104.54 102.81
612170 - Cash Benefit 5,700.00 5,083.15 5,700.00 5,700.00 5,700.005,800.005,700.00 154.04 5,765.31
612180 - Workers' Compensation 1,400.00 831.33 1,300.00 1,300.00 1,300.001,400.002,000.00 1,119.16 1,189.48
612190 - Short Term Disability 900.00 853.62 900.00 900.00 900.000.000.00 0.00 0.00
612195 - Long Term Disability 800.00 716.08 800.00 800.00 800.000.000.00 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 300.00 0.00 300.00 300.00 300.00500.00400.00 762.93 2,659.53
621130 - Operating Supplies 4,700.00 2,576.40 4,700.00 4,700.00 4,700.003,500.002,000.00 7,469.73 4,025.01
621150 - Small Tools and Minor Equipment 150.00 79.82 100.00 100.00 100.00150.00150.00 106.71 0.00
631100 - Professional Services 1,000.00 0.00 1,000.00 1,000.00 1,000.000.000.00 45.00 185.00
631130 - Insurance - Non-personnel 500.00 416.70 500.00 500.00 500.00500.00400.00 480.00 500.04
632100 - Dues & Subscription , Permit renewals 0.00 0.00 0.00 0.00 0.000.000.00 741.61 798.00
632110 - Transportation 100.00 0.00 100.00 100.00 100.00100.00100.00 56.90 0.00
632120 - Conferences and School 7,700.00 2,277.31 7,700.00 7,700.00 7,700.008,000.008,000.00 2,021.50 256.97
633110 - Printing & Binding 0.00 0.00 0.00 0.00 0.000.000.00 15.75 0.00
633120 - Communication (phones, postage, etc)53,400.00 63,963.08 72,300.00 72,300.00 72,300.0054,700.0032,175.00 68,755.33 69,558.15
635100 - Services Contracted, Non-professional 0.00 12,086.96 0.00 0.00 0.00175,200.00129,800.00 124,836.33 13,834.60
635120 - IS Fund Charge 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
635130 - Hardware & Software Support 202,730.00 156,167.34 192,600.00 192,600.00 192,600.000.000.00 0.00 128,613.88
624,580.00 528,941.19 647,700.00 647,700.00 647,100.00585,550.00496,725.00Division: 133 - Information Technology Total:539,892.31 562,144.97
Division: 141 - Non-departmental
Revenue 15,150,300.00 8,429,813.39 15,723,800.00 15,741,400.00 15,741,400.0016,647,310.0014,014,961.00 13,902,896.26 16,683,817.32
411100 - Current Ad Valorem 12,931,600.00 6,807,427.75 13,614,500.00 13,614,500.00 13,614,500.0012,458,025.0011,783,833.00 11,679,314.16 12,396,840.74
411200 - Delinquent Ad Valorem 87,400.00 68,585.71 14,800.00 14,800.00 14,800.00-31,600.00-24,300.00 -6,213.70 77,317.95
415100 - Penalties & Interest on Delinquent Taxes 12,700.00 8,341.49 8,100.00 8,100.00 8,100.0012,700.0012,700.00 9,793.38 2,726.49
415200 - Forfeited Tax Sale Apportionment 0.00 0.00 0.00 0.00 0.000.000.00 33,443.40 0.00
443100 - Local Government Aid (LGA)744,700.00 387,350.00 644,700.00 662,300.00 662,300.00794,700.00914,653.00 914,653.00 794,700.00
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 0.000.0027,300.00 27,282.00 0.00
451220 - Administrative Charges from Other City Funds & HRA 1,156,700.00 963,073.20 1,239,800.00 1,239,800.00 1,239,800.001,132,800.001,041,675.00 1,037,518.88 1,132,799.96
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2021
YTD Activity
2021
Total Budget
2020
Total Budget
2019
Total Budget
Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
473100 - General Contributions & Donations 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
474100 - Insurance Reimbursement 22,000.00 5,373.84 0.00 0.00 0.0037,285.0060,700.00 12,655.26 17,804.00
474110 - Other Reimbursements 0.00 0.00 1,500.00 1,500.00 1,500.000.000.00 375.00 4,112.00
475300 - Sale of Miscellaneous Property 3,000.00 1,927.95 2,000.00 2,000.00 2,000.004,600.004,600.00 1,407.30 1,525.55
475900 - Miscellaneous Revenues 5,500.00 29,733.45 6,100.00 6,100.00 6,100.007,100.007,100.00 5,967.62 6,990.36
493100 - Transfer In From Other Funds 186,700.00 158,000.00 192,300.00 192,300.00 192,300.002,231,700.00186,700.00 186,699.96 2,249,000.27
Expense 78,460.00 4,333,993.71 299,300.00 299,300.00 314,000.0058,090.00211,400.00 2,385,555.79 32,605.33
611100 - Full Time Employee - Regular 168,490.00 0.00 397,300.00 397,300.00 412,000.0035,000.00106,200.00 0.00 0.00
612100 - Medicare Contribution 500.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612120 - Social Security Contribution 2,200.00 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 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
621130 - Operating Supplies 0.00 491.64 0.00 0.00 0.000.000.00 711.36 703.54
631100 - Professional Services 2,480.00 0.00 2,500.00 2,500.00 2,500.002,500.0025,000.00 0.00 19,250.00
632120 - Conferences and School 18,800.00 7,359.90 18,800.00 18,800.00 18,800.0019,890.0019,500.00 9,288.00 7,350.00
633100 - Advertising 0.00 67.50 0.00 0.00 0.000.000.00 0.00 0.00
633120 - Communication (phones, postage, etc)690.00 898.30 2,400.00 2,400.00 2,400.00700.00700.00 1,165.80 1,490.08
635100 - Services Contracted, Non-professional 0.00 0.00 0.00 0.00 0.000.000.00 16,738.83 2,333.75
635110 - Rentals 0.00 3,788.37 0.00 0.00 0.000.000.00 0.00 1,317.05
638140 - Miscellaneous Expenses -114,700.00 0.00 -121,700.00 -121,700.00 -121,700.000.0060,000.00 24,611.80 160.91
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 4,321,388.00 0.00 0.00 0.000.000.00 2,333,040.00 0.00
15,071,840.00 4,095,819.68 15,424,500.00 15,442,100.00 15,427,400.0016,589,220.0013,803,561.00Division: 141 - Non-departmental Surplus (Deficit):11,517,340.47 16,651,211.99
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 88,360.00 13,474.41 88,300.00 88,300.00 88,300.0089,250.0087,500.00 0.00 392,639.76
621130 - Operating Supplies 0.00 644.70 0.00 0.00 0.000.000.00 0.00 25,929.89
621140 - Supplies for Repair & Maintenance 0.00 0.00 0.00 0.00 0.000.000.00 0.00 4,983.36
621150 - Small Tools and Minor Equipment 0.00 0.00 0.00 0.00 0.000.000.00 0.00 52,942.77
631100 - Professional Services 0.00 5,000.00 0.00 0.00 0.000.000.00 0.00 4,096.00
632120 - Conferences and School 0.00 0.00 0.00 0.00 0.000.000.00 0.00 79.90
633120 - Communication (phones, postage, etc)0.00 1,091.71 0.00 0.00 0.000.000.00 0.00 1,600.10
635100 - Services Contracted, Non-professional 0.00 6,738.00 0.00 0.00 0.000.000.00 0.00 30,060.18
635130 - Hardware & Software Support 0.00 0.00 0.00 0.00 0.000.000.00 0.00 14,018.81
638140 - Miscellaneous Expenses 88,360.00 0.00 88,300.00 88,300.00 88,300.0089,250.0087,500.00 0.00 258,928.75
993100 - Transfer Out to Other Funds 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
-88,360.00 -13,474.41 -88,300.00 -88,300.00 -88,300.00-89,250.00-87,500.00Division: 142 - Emergency Reserves Surplus (Deficit):0.00 -392,639.76
Division: 211 - Police
Revenue 898,400.00 909,659.09 1,031,100.00 1,031,100.00 1,031,100.00778,000.00782,300.00 937,653.92 926,754.30
441100 - Federal Grants 160,000.00 83,986.37 165,000.00 165,000.00 165,000.0040,000.0070,200.00 84,558.83 159,151.86
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2021
Total Budget
2020
Total Budget
2019
Total Budget
Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
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)40,000.00 44,305.88 42,000.00 42,000.00 42,000.0030,000.0030,000.00 40,761.25 40,459.15
443220 - Insurance Premium Tax - Police State Aid 347,000.00 385,321.86 360,000.00 360,000.00 360,000.00340,000.00315,100.00 383,937.22 389,855.29
443400 - All Other State Grants 0.00 0.00 184,600.00 184,600.00 184,600.000.000.00 0.00 0.00
450200 - Reimbs-Cities & Counties 10,100.00 44,807.14 10,100.00 10,100.00 10,100.0010,100.0020,100.00 59,670.52 15,679.31
453100 - School Resource Officer 240,000.00 213,890.45 187,000.00 187,000.00 187,000.00233,000.00208,000.00 225,888.00 231,428.00
453110 - Police Security 23,100.00 80,628.75 30,000.00 30,000.00 30,000.0023,100.0023,100.00 22,150.00 29,606.25
453120 - False Alarms 2,300.00 800.00 2,200.00 2,200.00 2,200.002,300.002,300.00 2,390.25 1,555.50
453140 - Seized Vehicle Storage Fees 0.00 0.00 0.00 0.00 0.00500.00500.00 0.00 0.00
453150 - Pawn Shop Transaction Fees 60,000.00 40,713.00 40,000.00 40,000.00 40,000.0081,100.0095,100.00 91,686.00 49,002.00
453160 - Accident Reports and Photos 2,400.00 1,275.00 1,900.00 1,900.00 1,900.002,400.002,400.00 1,608.50 1,442.00
461120 - Restitution Payments 700.00 2,645.54 1,000.00 1,000.00 1,000.00700.00700.00 229.66 150.00
473100 - General Contributions & Donations 8,800.00 6,878.00 5,000.00 5,000.00 5,000.0010,000.0010,000.00 20,875.00 7,050.00
474100 - Insurance Reimbursement 1,900.00 0.00 0.00 0.00 0.002,100.002,100.00 0.00 0.00
475300 - Sale of Miscellaneous Property 900.00 1,273.89 900.00 900.00 900.00900.00900.00 1,427.71 79.80
475900 - Miscellaneous Revenues 1,200.00 3,133.21 1,400.00 1,400.00 1,400.001,800.001,800.00 2,470.98 1,295.14
Expense 7,414,180.00 6,428,389.43 7,760,800.00 7,661,200.00 7,649,000.007,051,560.006,796,400.00 6,644,885.93 6,908,144.87
611100 - Full Time Employee - Regular 4,655,500.00 3,929,007.85 4,895,200.00 4,769,800.00 4,769,800.004,174,700.004,240,000.00 4,156,186.43 4,390,926.69
611105 - Part-time Permanent -Regular 145,800.00 119,130.60 98,300.00 154,500.00 154,500.00344,700.00122,570.00 74,452.23 125,563.92
611200 - Full Time Employee - Overtime 244,200.00 313,696.38 244,200.00 244,200.00 244,200.00236,900.00236,900.00 297,867.72 292,626.70
611210 - Temporary/Part-time Employee - Overtime 0.00 2,147.66 0.00 0.00 0.002,700.002,600.00 4,439.62 3,852.57
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 22,276.61 -42,676.99
611400 - Severance's and Separations 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612100 - Medicare Contribution 73,300.00 62,961.09 75,800.00 74,700.00 74,500.0070,300.0067,600.00 66,372.83 69,371.11
612110 - PERA Contribution 830,000.00 703,489.51 855,000.00 848,600.00 848,600.00801,300.00740,300.00 719,155.28 776,377.65
612120 - Social Security Contribution 33,400.00 33,611.60 45,000.00 40,200.00 40,100.0034,100.0032,500.00 31,646.53 30,444.98
612140 - Health Insurance 407,600.00 370,377.28 529,100.00 511,300.00 499,400.00462,000.00440,700.00 424,210.38 409,517.07
612150 - Dental Insurance 8,600.00 7,268.75 10,700.00 10,400.00 10,400.0010,200.009,600.00 8,366.25 7,620.00
612160 - Life Insurance 1,800.00 1,471.68 1,800.00 1,800.00 1,800.001,800.001,800.00 1,764.48 1,789.34
612170 - Cash Benefit 120,100.00 85,731.48 103,000.00 103,000.00 103,000.00108,700.00114,400.00 119,267.10 118,328.21
612180 - Workers' Compensation 143,200.00 136,497.71 200,000.00 200,000.00 200,000.00143,200.00168,400.00 125,980.15 138,852.25
612190 - Short Term Disability 14,900.00 14,458.08 15,800.00 15,800.00 15,800.000.000.00 0.00 0.00
612195 - Long Term Disability 12,800.00 11,867.03 13,200.00 13,200.00 13,200.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 475.00 0.00 0.00 0.000.000.00 375.00 4,925.00
613130 - Unemployment Compensation 0.00 0.00 0.00 0.00 0.000.000.00 0.00 115.71
621100 - Fuels and Lubes 95,000.00 57,727.17 87,600.00 87,600.00 87,600.00100,800.0098,900.00 73,913.89 71,136.72
621110 - Clothing/Laundry Allowance 37,920.00 86,712.35 42,900.00 42,900.00 42,900.0038,300.0037,600.00 48,149.40 38,815.33
621120 - Office Supplies 5,250.00 2,743.81 5,200.00 5,200.00 5,200.005,300.005,200.00 4,650.16 2,904.95
621130 - Operating Supplies 38,000.00 41,854.09 38,000.00 38,000.00 38,000.0037,900.0061,900.00 79,250.26 50,687.79
621140 - Supplies for Repair & Maintenance 1,490.00 794.17 1,400.00 1,400.00 1,400.001,500.001,500.00 293.97 75.84
621150 - Small Tools and Minor Equipment 5,150.00 2,540.97 5,200.00 5,200.00 5,200.005,200.005,100.00 17,984.95 4,668.61
621160 - Work Order Transfer - Parts 34,060.00 21,959.47 34,100.00 34,100.00 34,100.0034,400.0033,700.00 30,782.56 25,987.24
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2021
Total Budget
2020
Total Budget
2019
Total Budget
Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
631100 - Professional Services 27,820.00 20,078.06 33,800.00 33,800.00 33,800.0034,160.0042,600.00 12,658.40 25,530.92
631130 - Insurance - Non-personnel 201,100.00 167,583.30 152,900.00 152,900.00 152,900.00123,300.0057,800.00 68,784.00 123,300.00
631140 - Admin Charges 200.00 0.00 200.00 200.00 200.00200.00200.00 0.00 0.00
632100 - Dues & Subscription , Permit renewals 6,340.00 9,243.20 8,700.00 8,700.00 8,700.006,400.006,325.00 5,839.32 6,981.23
632110 - Transportation 1,700.00 501.67 1,700.00 1,700.00 1,700.001,900.001,900.00 2,155.55 1,231.73
632120 - Conferences and School 42,000.00 30,820.90 42,000.00 42,000.00 42,000.0046,300.0045,425.00 62,332.64 31,585.34
633100 - Advertising 990.00 0.00 1,000.00 1,000.00 1,000.001,000.001,000.00 229.00 0.00
633110 - Printing & Binding 4,260.00 3,006.90 4,300.00 4,300.00 4,300.004,300.004,200.00 4,152.47 4,520.20
633120 - Communication (phones, postage, etc)116,000.00 104,380.36 120,000.00 120,000.00 120,000.00113,700.00111,430.00 102,523.53 110,109.21
634100 - Utility Services 5,640.00 0.00 500.00 500.00 500.005,700.005,600.00 2,144.96 -57.80
635100 - Services Contracted, Non-professional 33,000.00 14,790.12 23,000.00 23,000.00 23,000.0092,100.0090,300.00 69,430.26 17,198.73
635110 - Rentals 2,570.00 1,888.56 2,500.00 2,500.00 2,500.002,600.002,600.00 2,250.00 1,150.00
635120 - IS Fund Charge 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
635130 - Hardware & Software Support 63,740.00 59,447.63 63,700.00 63,700.00 63,700.000.000.00 0.00 59,684.62
638180 - Pmts to Other Agencies 750.00 10,125.00 5,000.00 5,000.00 5,000.005,900.005,750.00 5,000.00 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
-6,515,780.00 -5,518,730.34 -6,729,700.00 -6,630,100.00 -6,617,900.00-6,273,560.00-6,014,100.00Division: 211 - Police Surplus (Deficit):-5,707,232.01 -5,981,390.57
Division: 215 - Emergency Management
Revenue 0.00 496.05 0.00 0.00 0.000.000.00 351.61 0.00
473100 - General Contributions & Donations 0.00 496.05 0.00 0.00 0.000.000.00 0.00 0.00
474110 - Other Reimbursements 0.00 0.00 0.00 0.00 0.000.000.00 351.61 0.00
Expense 16,320.00 9,726.73 14,600.00 14,600.00 14,600.0018,100.0018,700.00 15,344.76 10,722.82
611105 - Part-time Permanent -Regular 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
612100 - Medicare Contribution 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612110 - PERA Contribution 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612120 - Social Security Contribution 0.00 0.00 0.00 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 0.00 0.00
621110 - Clothing/Laundry Allowance 990.00 564.24 1,000.00 1,000.00 1,000.001,000.001,000.00 1,305.59 323.16
621130 - Operating Supplies 4,250.00 578.42 2,500.00 2,500.00 2,500.005,300.005,200.00 584.96 2,400.18
621150 - Small Tools and Minor Equipment 0.00 1,044.49 0.00 0.00 0.000.000.00 0.00 0.00
631130 - Insurance - Non-personnel 500.00 416.70 500.00 500.00 500.00500.001,400.00 1,668.00 500.04
632100 - Dues & Subscription , Permit renewals 790.00 600.00 800.00 800.00 800.00800.00800.00 805.00 700.00
632120 - Conferences and School 800.00 0.00 800.00 800.00 800.00600.00600.00 888.00 722.81
633120 - Communication (phones, postage, etc)500.00 456.83 500.00 500.00 500.00600.00600.00 523.86 908.89
634100 - Utility Services 590.00 568.53 600.00 600.00 600.00600.00600.00 451.83 538.22
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2021
Total Budget
2020
Total Budget
2019
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Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
635100 - Services Contracted, Non-professional 7,900.00 5,497.52 7,900.00 7,900.00 7,900.008,700.008,500.00 9,117.52 4,629.52
-16,320.00 -9,230.68 -14,600.00 -14,600.00 -14,600.00-18,100.00-18,700.00Division: 215 - Emergency Management Surplus (Deficit):-14,993.15 -10,722.82
Division: 219 - Fire
Revenue 198,600.00 238,683.53 223,800.00 223,800.00 223,800.00200,500.00207,100.00 211,980.91 219,271.96
435500 - Universal Fire Code Permits / UFC Permits 31,500.00 27,566.09 31,500.00 31,500.00 31,500.0031,500.0031,500.00 25,169.74 32,233.13
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 154,000.00 184,949.94 170,000.00 170,000.00 170,000.00154,000.00147,800.00 166,648.78 176,560.68
443400 - All Other State Grants 4,900.00 25,217.50 10,100.00 10,100.00 10,100.004,900.0015,000.00 15,464.60 7,858.15
450200 - Reimbs-Cities & Counties 2,000.00 0.00 8,000.00 8,000.00 8,000.002,000.004,700.00 0.00 0.00
453160 - Accident Reports and Photos 0.00 0.00 0.00 0.00 0.000.000.00 0.00 20.00
453200 - Fire Response Fees 4,900.00 400.00 3,100.00 3,100.00 3,100.006,800.006,800.00 2,794.79 2,400.00
453220 - Fire Code Inspection Fees 0.00 50.00 200.00 200.00 200.000.000.00 200.00 150.00
461120 - Restitution Payments 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
473100 - General Contributions & Donations 900.00 500.00 900.00 900.00 900.00900.00900.00 1,703.00 50.00
474110 - Other Reimbursements 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
475300 - Sale of Miscellaneous Property 400.00 0.00 0.00 0.00 0.00400.00400.00 0.00 0.00
Expense 1,541,510.00 1,439,471.73 1,596,800.00 1,596,800.00 1,594,400.001,498,700.001,482,000.00 1,429,010.71 1,457,255.43
611100 - Full Time Employee - Regular 506,200.00 466,863.14 528,600.00 528,600.00 528,600.00500,600.00486,500.00 461,903.31 443,650.26
611110 - Temporary Employee - Regular 289,000.00 326,761.38 340,000.00 340,000.00 340,000.00280,600.00280,600.00 300,235.51 319,366.24
611200 - Full Time Employee - Overtime 41,500.00 19,918.02 41,500.00 41,500.00 41,500.0040,400.0040,000.00 27,714.51 28,834.73
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 -6,345.53 -3,479.77
611400 - Severance's and Separations 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612100 - Medicare Contribution 12,000.00 11,343.24 13,100.00 13,100.00 13,000.0011,900.0011,700.00 11,190.02 11,347.65
612110 - PERA Contribution 91,300.00 77,489.40 94,700.00 94,700.00 94,700.0089,900.0084,000.00 75,799.50 77,732.73
612120 - Social Security Contribution 21,600.00 23,413.06 15,800.00 15,800.00 15,700.0021,000.0020,900.00 21,319.27 23,534.74
612140 - Health Insurance 84,800.00 62,122.41 80,900.00 80,900.00 78,700.0096,100.0077,800.00 80,744.53 88,957.07
612150 - Dental Insurance 2,000.00 1,318.75 1,700.00 1,700.00 1,700.001,500.001,500.00 1,515.00 1,728.75
612160 - Life Insurance 2,700.00 1,805.94 500.00 500.00 500.001,300.001,300.00 1,551.79 1,950.42
612170 - Cash Benefit 0.00 4,841.10 5,700.00 5,700.00 5,700.000.005,700.00 2,948.67 0.00
612180 - Workers' Compensation 67,200.00 36,058.41 60,000.00 60,000.00 60,000.0067,200.0098,500.00 54,847.20 50,169.73
612190 - Short Term Disability 1,700.00 1,623.34 1,800.00 1,800.00 1,800.000.000.00 0.00 0.00
612195 - Long Term Disability 1,500.00 1,325.56 1,500.00 1,500.00 1,500.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 175.00 0.00 0.00 0.000.000.00 3,225.00 175.00
613130 - Unemployment Compensation 0.00 0.00 0.00 0.00 0.000.000.00 0.00 53.05
621100 - Fuels and Lubes 14,000.00 10,534.37 14,000.00 14,000.00 14,000.0015,700.0015,400.00 10,394.68 11,330.14
621110 - Clothing/Laundry Allowance 27,300.00 12,729.14 27,300.00 27,300.00 27,300.0032,400.0031,800.00 24,421.81 26,856.41
621120 - Office Supplies 990.00 989.07 1,000.00 1,000.00 1,000.001,000.001,000.00 1,525.27 802.16
621130 - Operating Supplies 11,400.00 14,561.65 11,400.00 11,400.00 11,400.0010,500.0010,300.00 13,743.48 8,644.64
621140 - Supplies for Repair & Maintenance 5,150.00 6,745.47 5,200.00 5,200.00 5,200.005,200.005,100.00 3,831.14 3,349.98
621150 - Small Tools and Minor Equipment 7,130.00 24,554.20 7,100.00 7,100.00 7,100.007,200.0022,200.00 13,746.16 4,720.98
621160 - Work Order Transfer - Parts 10,400.00 6,714.28 10,400.00 10,400.00 10,400.0010,500.0010,300.00 7,353.55 1,647.82
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2021
Total Budget
2020
Total Budget
2019
Total Budget
Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
631100 - Professional Services 19,700.00 15,855.00 19,700.00 19,700.00 19,700.0019,900.0018,500.00 29,601.10 34,075.45
631130 - Insurance - Non-personnel 41,000.00 34,166.70 32,800.00 32,800.00 32,800.0027,600.005,700.00 6,780.00 27,600.00
632100 - Dues & Subscription , Permit renewals 6,240.00 3,275.00 6,000.00 6,000.00 6,000.006,300.006,200.00 4,215.00 3,030.00
632110 - Transportation 790.00 0.00 700.00 700.00 700.00900.00900.00 236.13 0.00
632120 - Conferences and School 15,430.00 10,584.11 15,000.00 15,000.00 15,000.0015,700.0015,400.00 14,798.38 14,106.84
633100 - Advertising 0.00 488.00 0.00 0.00 0.000.000.00 0.00 0.00
633110 - Printing & Binding 990.00 117.78 900.00 900.00 900.001,000.001,000.00 150.93 36.71
633120 - Communication (phones, postage, etc)41,000.00 37,692.29 41,000.00 41,000.00 41,000.0012,600.0012,300.00 13,479.98 11,351.73
634100 - Utility Services 6,720.00 3,672.27 6,700.00 6,700.00 6,700.007,800.007,700.00 5,468.47 4,233.10
635100 - Services Contracted, Non-professional 50,940.00 25,990.09 50,900.00 50,900.00 50,900.0056,500.0055,400.00 75,328.79 45,883.11
635110 - Rentals 500.00 1,750.00 500.00 500.00 500.00500.00500.00 500.00 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 5,000.00 6,960.34 5,000.00 5,000.00 5,000.000.000.00 0.00 38,866.80
638140 - Miscellaneous Expenses 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
638180 - Pmts to Other Agencies 155,330.00 187,033.22 155,400.00 155,400.00 155,400.00156,900.00153,800.00 166,787.06 176,698.96
-1,342,910.00 -1,200,788.20 -1,373,000.00 -1,373,000.00 -1,370,600.00-1,298,200.00-1,274,900.00Division: 219 - Fire Surplus (Deficit):-1,217,029.80 -1,237,983.47
Division: 311 - Campus Facilities
Expense 589,850.00 542,899.80 629,800.00 629,800.00 629,100.00506,700.00612,300.00 477,291.72 572,619.05
611100 - Full Time Employee - Regular 177,800.00 160,409.52 190,800.00 190,800.00 190,800.00136,100.00147,700.00 122,504.77 141,525.93
611105 - Part-time Permanent -Regular 24,500.00 18,419.08 25,300.00 25,300.00 25,300.0020,800.0019,800.00 16,929.53 22,090.72
611200 - Full Time Employee - Overtime 0.00 2,318.48 0.00 0.00 0.000.000.00 6,803.45 3,671.16
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612100 - Medicare Contribution 2,900.00 2,498.35 3,000.00 3,000.00 3,000.002,300.002,400.00 2,037.04 2,319.16
612110 - PERA Contribution 15,100.00 13,529.56 16,200.00 16,200.00 16,200.0011,800.0012,600.00 10,903.47 12,509.26
612120 - Social Security Contribution 12,200.00 10,682.15 12,900.00 12,900.00 12,900.009,700.0010,400.00 8,709.49 9,917.28
612140 - Health Insurance 30,200.00 26,614.89 34,500.00 34,500.00 33,800.0033,300.0032,600.00 27,107.44 25,731.38
612150 - Dental Insurance 800.00 619.37 800.00 800.00 800.00700.00600.00 575.58 623.88
612160 - Life Insurance 100.00 73.96 100.00 100.00 100.00100.00100.00 73.65 79.34
612170 - Cash Benefit 600.00 559.02 600.00 600.00 600.001,000.00900.00 574.20 582.78
612180 - Workers' Compensation 3,200.00 4,593.91 6,500.00 6,500.00 6,500.003,200.006,200.00 2,444.46 3,663.11
612190 - Short Term Disability 600.00 599.01 600.00 600.00 600.000.000.00 0.00 0.00
612195 - Long Term Disability 500.00 495.05 500.00 500.00 500.000.000.00 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 1,500.00 643.56 1,000.00 1,000.00 1,000.001,500.0015,400.00 0.00 246.29
621110 - Clothing/Laundry Allowance 3,000.00 4,519.26 5,000.00 5,000.00 5,000.005,400.003,300.00 2,766.53 4,066.58
621120 - Office Supplies 2,000.00 1,137.45 2,000.00 2,000.00 2,000.00300.00100.00 833.89 1,270.55
621130 - Operating Supplies 13,500.00 13,284.40 16,500.00 16,500.00 16,500.0010,000.005,000.00 11,369.06 16,613.91
621140 - Supplies for Repair & Maintenance 20,000.00 7,840.85 17,000.00 17,000.00 17,000.0016,000.003,000.00 11,668.22 17,179.17
621150 - Small Tools and Minor Equipment 2,500.00 1,586.65 2,500.00 2,500.00 2,500.003,000.001,500.00 1,397.80 661.77
621160 - Work Order Transfer - Parts 400.00 334.06 400.00 400.00 400.00400.00400.00 0.00 391.24
631100 - Professional Services 0.00 1,340.00 0.00 0.00 0.000.000.00 150.00 0.00
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Budget Worksheet For Fiscal: 2021 Period Ending: 12/31/2021
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YTD Activity
2021
Total Budget
2020
Total Budget
2019
Total Budget
Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
631130 - Insurance - Non-personnel 500.00 416.70 700.00 700.00 700.003,600.0010,100.00 12,024.00 3,600.00
632100 - Dues & Subscription , Permit renewals 3,000.00 5,358.10 2,200.00 2,200.00 2,200.003,000.00200.00 4,824.00 4,966.75
632110 - Transportation 200.00 12.60 200.00 200.00 200.00200.00200.00 208.16 0.00
632120 - Conferences and School 2,000.00 344.50 2,000.00 2,000.00 2,000.003,000.001,200.00 275.00 364.24
633120 - Communication (phones, postage, etc)2,000.00 750.49 2,000.00 2,000.00 2,000.001,300.001,200.00 1,780.54 1,110.52
634100 - Utility Services 145,000.00 114,781.38 140,000.00 140,000.00 140,000.00115,000.00126,900.00 98,734.99 127,793.65
635100 - Services Contracted, Non-professional 123,750.00 146,317.29 133,500.00 133,500.00 133,500.00125,000.00125,000.00 67,028.39 166,761.26
635110 - Rentals 0.00 2,200.00 0.00 0.00 0.000.000.00 0.00 2,526.68
635130 - Hardware & Software Support 2,000.00 0.00 13,000.00 13,000.00 13,000.000.000.00 0.00 450.00
638140 - Miscellaneous Expenses 0.00 75.00 0.00 0.00 0.000.0085,500.00 65,022.90 1,357.28
638180 - Pmts to Other Agencies 0.00 545.16 0.00 0.00 0.000.000.00 545.16 545.16
589,850.00 542,899.80 629,800.00 629,800.00 629,100.00506,700.00612,300.00Division: 311 - Campus Facilities Total:477,291.72 572,619.05
Division: 314 - Engineering
Revenue 403,600.00 414,219.92 435,000.00 435,000.00 435,000.00397,800.00396,500.00 403,395.23 424,227.04
435600 - Load Limit Waiver 200.00 75.00 200.00 200.00 200.00200.00200.00 300.00 75.00
435700 - Excavation/Right of Way/Erosion Control Permit 31,800.00 17,273.00 23,800.00 23,800.00 23,800.0031,800.0031,800.00 29,044.50 9,185.25
435900 - All Other Permits 200.00 0.00 900.00 900.00 900.00200.00200.00 75.00 1,195.00
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 40,983.52 0.00 0.00 0.000.000.00 0.00 0.00
455100 - Public Works Construction (Specs/Plans, non-curb c 1,400.00 0.00 400.00 400.00 400.001,400.001,400.00 0.00 0.00
455130 - Antenna Rental Fee 370,000.00 355,888.40 409,700.00 409,700.00 409,700.00364,200.00362,900.00 373,975.73 413,771.79
Expense 365,800.00 342,562.57 372,700.00 372,700.00 372,200.00355,000.00347,700.00 379,807.42 403,556.56
611100 - Full Time Employee - Regular 171,900.00 152,338.62 177,100.00 177,100.00 177,100.00165,400.00163,400.00 155,709.28 165,598.32
611110 - Temporary Employee - Regular 9,400.00 12,050.66 9,400.00 9,400.00 9,400.009,100.009,100.00 12,703.91 22,730.62
611200 - Full Time Employee - Overtime 5,400.00 3,907.73 5,400.00 5,400.00 5,400.005,200.005,200.00 4,092.72 10,451.23
611210 - Temporary/Part-time Employee - Overtime 0.00 23.55 0.00 0.00 0.000.000.00 209.79 2,121.41
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 19,929.88 15,684.99
612100 - Medicare Contribution 2,800.00 2,522.41 2,900.00 2,900.00 2,900.002,600.002,600.00 2,809.67 3,192.55
612110 - PERA Contribution 13,900.00 12,244.23 14,300.00 14,300.00 14,300.0012,800.0012,600.00 11,917.59 13,687.91
612120 - Social Security Contribution 12,100.00 10,785.12 12,400.00 12,400.00 12,400.0011,200.0011,000.00 12,012.62 13,651.29
612140 - Health Insurance 25,000.00 19,203.84 25,000.00 25,000.00 24,500.0025,900.0028,400.00 23,877.54 23,452.54
612150 - Dental Insurance 400.00 300.94 400.00 400.00 400.00600.00600.00 434.29 412.47
612160 - Life Insurance 100.00 64.50 100.00 100.00 100.00100.00100.00 70.88 76.98
612170 - Cash Benefit 14,000.00 12,453.67 14,000.00 14,000.00 14,000.003,100.00500.00 8,327.73 11,297.30
612180 - Workers' Compensation 1,000.00 682.73 1,100.00 1,100.00 1,100.001,000.001,300.00 848.09 891.94
612190 - Short Term Disability 600.00 620.21 700.00 700.00 700.000.000.00 0.00 0.00
612195 - Long Term Disability 500.00 501.58 500.00 500.00 500.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 50.00 0.00 0.00 0.000.000.00 0.00 50.00
613130 - Unemployment Compensation 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
621100 - Fuels and Lubes 2,000.00 902.62 1,500.00 1,500.00 1,500.002,500.002,800.00 850.88 1,313.55
621110 - Clothing/Laundry Allowance 600.00 158.38 600.00 600.00 600.00700.00400.00 865.39 225.38
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2021
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2020
Total Budget
2019
Total Budget
Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
621120 - Office Supplies 1,500.00 876.13 1,500.00 1,500.00 1,500.002,200.002,500.00 1,318.08 1,113.17
621130 - Operating Supplies 2,500.00 110.48 2,000.00 2,000.00 2,000.002,500.002,500.00 1,303.06 1,719.52
621140 - Supplies for Repair & Maintenance 0.00 114.21 0.00 0.00 0.000.000.00 20.93 346.33
621150 - Small Tools and Minor Equipment 2,800.00 711.02 2,800.00 2,800.00 2,800.001,500.001,000.00 3,232.63 0.00
621160 - Work Order Transfer - Parts 1,500.00 669.25 1,500.00 1,500.00 1,500.001,500.001,200.00 2,401.95 72.66
631100 - Professional Services 14,900.00 48,333.55 22,500.00 22,500.00 22,500.0015,000.0015,000.00 33,493.10 46,919.68
631130 - Insurance - Non-personnel 1,000.00 833.30 500.00 500.00 500.004,100.001,600.00 1,908.00 4,100.04
632100 - Dues & Subscription , Permit renewals 500.00 1,483.76 500.00 500.00 500.008,000.007,500.00 8,661.54 2,675.25
632110 - Transportation 1,000.00 34.16 1,000.00 1,000.00 1,000.001,000.001,000.00 419.42 19.55
632120 - Conferences and School 4,000.00 615.00 4,000.00 4,000.00 4,000.005,000.004,500.00 4,553.00 750.00
633100 - Advertising 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
633110 - Printing & Binding 900.00 22.29 500.00 500.00 500.001,000.001,200.00 136.00 0.00
633120 - Communication (phones, postage, etc)7,500.00 5,498.43 7,500.00 7,500.00 7,500.008,000.0010,200.00 9,005.58 7,830.02
635100 - Services Contracted, Non-professional 38,000.00 25.61 18,000.00 18,000.00 18,000.0065,000.0061,500.00 58,693.87 15,937.98
635120 - IS Fund Charge 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
635130 - Hardware & Software Support 30,000.00 54,424.59 45,000.00 45,000.00 45,000.000.000.00 0.00 37,233.88
703100 - Machinery & Equipment 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
37,800.00 71,657.35 62,300.00 62,300.00 62,800.0042,800.0048,800.00Division: 314 - Engineering Surplus (Deficit):23,587.81 20,670.48
Division: 315 - Forestry
Revenue 0.00 0.00 0.00 0.00 0.000.0014,000.00 18,027.33 9,972.67
441100 - Federal Grants 0.00 0.00 0.00 0.00 0.000.0014,000.00 18,027.33 9,972.67
Expense 67,900.00 94,281.16 69,900.00 69,900.00 69,900.0076,900.0075,400.00 67,521.56 62,385.16
621100 - Fuels and Lubes 200.00 0.00 200.00 200.00 200.00400.00400.00 0.00 0.00
621130 - Operating Supplies 4,000.00 7,356.00 4,000.00 4,000.00 4,000.00200.00200.00 3,567.00 8,278.50
621140 - Supplies for Repair & Maintenance 5,000.00 6,920.82 5,000.00 5,000.00 5,000.005,000.003,000.00 11,960.99 5,678.80
621150 - Small Tools and Minor Equipment 6,900.00 0.00 6,900.00 6,900.00 6,900.0010,000.003,000.00 399.99 0.00
632120 - Conferences and School 500.00 0.00 500.00 500.00 500.001,000.001,000.00 20.00 0.00
633100 - Advertising 300.00 0.00 300.00 300.00 300.00300.000.00 0.00 0.00
635100 - Services Contracted, Non-professional 51,000.00 79,545.40 53,000.00 53,000.00 53,000.0060,000.0067,800.00 51,573.58 48,427.86
635110 - Rentals 0.00 458.94 0.00 0.00 0.000.000.00 0.00 0.00
-67,900.00 -94,281.16 -69,900.00 -69,900.00 -69,900.00-76,900.00-61,400.00Division: 315 - Forestry Surplus (Deficit):-49,494.23 -52,412.49
Division: 316 - Parks
Revenue 1,000.00 2,885.00 1,500.00 1,500.00 1,500.001,000.001,000.00 10,291.66 1,921.00
441100 - Federal Grants 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
443400 - All Other State Grants 0.00 840.00 0.00 0.00 0.000.000.00 7,870.66 0.00
445200 - Watershed District Grants 0.00 0.00 0.00 0.00 0.000.000.00 0.00 486.00
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 2,045.00 1,500.00 1,500.00 1,500.00500.00500.00 2,421.00 1,435.00
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 0.00 0.00 0.00500.00500.00 0.00 0.00
474110 - Other Reimbursements 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
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Budget Worksheet For Fiscal: 2021 Period Ending: 12/31/2021
Account Typ…
2021
YTD Activity
2021
Total Budget
2020
Total Budget
2019
Total Budget
Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
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 955,380.00 816,902.51 970,400.00 970,400.00 968,500.00962,600.00974,700.00 893,717.50 834,119.80
611100 - Full Time Employee - Regular 392,300.00 340,003.74 402,600.00 402,600.00 402,600.00386,600.00377,500.00 368,413.97 388,965.21
611110 - Temporary Employee - Regular 142,100.00 127,157.91 142,100.00 142,100.00 142,100.00138,000.00140,000.00 109,916.51 100,752.11
611200 - Full Time Employee - Overtime 26,600.00 14,731.73 26,600.00 26,600.00 26,600.0025,800.0022,000.00 28,276.06 16,313.38
611210 - Temporary/Part-time Employee - Overtime 0.00 493.82 0.00 0.00 0.003,800.003,800.00 539.22 239.72
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 2,880.57 -7,939.11
612100 - Medicare Contribution 8,200.00 6,891.55 8,300.00 8,300.00 8,200.008,000.007,900.00 7,276.45 7,109.56
612110 - PERA Contribution 31,300.00 26,631.79 32,100.00 32,100.00 32,100.0031,000.0030,200.00 29,670.04 30,362.30
612120 - Social Security Contribution 34,900.00 29,465.52 35,300.00 35,300.00 35,200.0034,100.0033,700.00 31,112.30 30,399.53
612140 - Health Insurance 51,500.00 45,071.27 65,800.00 65,800.00 64,100.0065,300.0063,200.00 54,650.99 51,753.41
612150 - Dental Insurance 1,300.00 1,036.63 1,500.00 1,500.00 1,500.001,200.001,000.00 1,165.88 1,211.74
612160 - Life Insurance 200.00 168.77 200.00 200.00 200.00200.00200.00 197.21 204.00
612170 - Cash Benefit 9,800.00 8,742.89 9,800.00 9,800.00 9,800.0010,300.0010,100.00 9,820.92 9,867.11
612180 - Workers' Compensation 17,900.00 15,169.07 19,000.00 19,000.00 19,000.0017,900.0024,100.00 16,803.27 17,649.11
612190 - Short Term Disability 1,400.00 1,374.43 1,500.00 1,500.00 1,500.000.000.00 0.00 0.00
612195 - Long Term Disability 1,200.00 1,111.10 1,200.00 1,200.00 1,200.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 200.00 0.00 0.00 0.000.000.00 0.00 150.00
613130 - Unemployment Compensation 0.00 0.00 0.00 0.00 0.000.000.00 115.59 2,075.93
621100 - Fuels and Lubes 24,000.00 20,438.32 24,000.00 24,000.00 24,000.0028,000.0032,000.00 21,907.13 22,202.59
621110 - Clothing/Laundry Allowance 4,000.00 2,349.90 3,500.00 3,500.00 3,500.006,500.005,500.00 6,669.48 3,127.24
621120 - Office Supplies 100.00 0.00 100.00 100.00 100.00100.00100.00 403.81 0.00
621130 - Operating Supplies 2,000.00 17,438.87 5,000.00 5,000.00 5,000.001,600.001,500.00 9,534.97 1,416.21
621140 - Supplies for Repair & Maintenance 48,000.00 43,569.96 45,000.00 45,000.00 45,000.0055,000.0055,000.00 35,800.41 25,472.69
621150 - Small Tools and Minor Equipment 11,500.00 2,984.00 10,000.00 10,000.00 10,000.006,500.005,000.00 5,938.59 11,520.82
621160 - Work Order Transfer - Parts 15,000.00 12,714.40 13,000.00 13,000.00 13,000.0020,000.0021,000.00 14,519.91 17,315.85
631100 - Professional Services 3,000.00 179.00 3,000.00 3,000.00 3,000.004,000.003,100.00 1,982.00 46.00
631130 - Insurance - Non-personnel 31,700.00 26,416.70 25,900.00 25,900.00 25,900.009,800.0030,600.00 36,408.00 9,800.04
632100 - Dues & Subscription , Permit renewals 2,480.00 941.41 2,000.00 2,000.00 2,000.002,500.00600.00 3,407.56 1,263.97
632110 - Transportation 200.00 0.00 200.00 200.00 200.00200.00200.00 4.00 0.00
632120 - Conferences and School 4,000.00 3,619.83 4,000.00 4,000.00 4,000.005,000.004,000.00 1,808.44 200.00
633100 - Advertising 200.00 44.54 200.00 200.00 200.00200.00500.00 67.50 56.25
633110 - Printing & Binding 100.00 0.00 100.00 100.00 100.00100.000.00 76.20 0.00
633120 - Communication (phones, postage, etc)3,200.00 2,551.49 3,200.00 3,200.00 3,200.004,200.004,200.00 3,217.41 3,324.07
634100 - Utility Services 31,000.00 26,394.73 31,000.00 31,000.00 31,000.0037,000.0039,000.00 30,516.57 24,386.84
635100 - Services Contracted, Non-professional 42,000.00 25,558.87 40,000.00 40,000.00 40,000.0047,000.0046,000.00 43,238.02 56,020.06
635110 - Rentals 14,000.00 12,685.67 14,000.00 14,000.00 14,000.0012,500.0012,500.00 16,748.20 8,222.81
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
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Budget Worksheet For Fiscal: 2021 Period Ending: 12/31/2021
Account Typ…
2021
YTD Activity
2021
Total Budget
2020
Total Budget
2019
Total Budget
Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
638180 - Pmts to Other Agencies 200.00 764.60 200.00 200.00 200.00200.00200.00 630.32 630.36
-954,380.00 -814,017.51 -968,900.00 -968,900.00 -967,000.00-961,600.00-973,700.00Division: 316 - Parks Surplus (Deficit):-883,425.84 -832,198.80
Division: 317 - Lighting
Expense 228,800.00 148,199.17 224,500.00 224,500.00 224,500.00258,600.00253,800.00 225,463.98 220,685.52
611100 - Full Time Employee - Regular 12,500.00 11,090.13 12,900.00 12,900.00 12,900.0020,400.0019,700.00 19,747.58 20,409.44
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 56.27 300.00 300.00 300.00300.00300.00 733.62 301.78
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 200.00 162.89 200.00 200.00 200.00300.00300.00 299.17 298.07
612110 - PERA Contribution 1,000.00 835.68 1,000.00 1,000.00 1,000.001,600.001,500.00 1,533.84 1,545.16
612120 - Social Security Contribution 800.00 697.31 800.00 800.00 800.001,300.001,200.00 1,278.77 1,273.07
612140 - Health Insurance 1,200.00 1,056.14 1,400.00 1,400.00 1,400.002,500.002,100.00 2,171.66 2,444.10
612150 - Dental Insurance 0.00 26.36 0.00 0.00 0.00100.00100.00 50.11 51.46
612160 - Life Insurance 0.00 4.24 0.00 0.00 0.000.000.00 7.83 7.88
612170 - Cash Benefit 300.00 254.10 300.00 300.00 300.00500.00700.00 415.22 283.88
612180 - Workers' Compensation 1,000.00 417.18 1,100.00 1,100.00 1,100.001,000.001,400.00 862.73 829.87
612190 - Short Term Disability 0.00 41.17 0.00 0.00 0.000.000.00 0.00 0.00
612195 - Long Term Disability 0.00 34.96 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
621130 - Operating Supplies 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
621140 - Supplies for Repair & Maintenance 6,500.00 372.00 6,500.00 6,500.00 6,500.006,600.006,500.00 276.06 14,499.72
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 175,000.00 131,168.09 170,000.00 170,000.00 170,000.00190,000.00190,000.00 168,464.22 156,757.83
635100 - Services Contracted, Non-professional 30,000.00 1,982.65 30,000.00 30,000.00 30,000.0034,000.0030,000.00 29,623.17 21,983.26
228,800.00 148,199.17 224,500.00 224,500.00 224,500.00258,600.00253,800.00Division: 317 - Lighting Total:225,463.98 220,685.52
Division: 318 - Streets
Revenue 348,600.00 382,279.50 446,600.00 446,600.00 446,600.00387,700.00442,500.00 480,187.85 455,586.00
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 348,500.00 382,279.50 446,500.00 446,500.00 446,500.00387,600.00382,400.00 419,704.00 455,586.00
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 0.000.0060,000.00 60,203.10 0.00
455110 - Public Works Maintenance 100.00 0.00 100.00 100.00 100.00100.00100.00 0.00 0.00
461120 - Restitution Payments 0.00 0.00 0.00 0.00 0.000.000.00 280.75 0.00
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 1,423,490.00 1,221,461.15 1,442,000.00 1,442,000.00 1,439,300.001,141,400.001,171,600.00 1,191,481.43 1,140,118.45
611100 - Full Time Employee - Regular 587,800.00 518,135.27 595,200.00 595,200.00 595,200.00563,400.00555,800.00 541,006.37 567,281.27
611110 - Temporary Employee - Regular 16,000.00 17,486.15 16,000.00 16,000.00 16,000.0015,500.0015,500.00 12,043.02 11,760.08
611200 - Full Time Employee - Overtime 20,000.00 15,669.01 20,000.00 20,000.00 20,000.0019,400.0019,400.00 40,525.70 24,706.14
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Budget Worksheet For Fiscal: 2021 Period Ending: 12/31/2021
Account Typ…
2021
YTD Activity
2021
Total Budget
2020
Total Budget
2019
Total Budget
Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 -847.58 12,330.92
611400 - Severance's and Separations 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612100 - Medicare Contribution 8,900.00 7,840.65 9,000.00 9,000.00 9,000.008,700.008,600.00 8,675.04 8,819.78
612110 - PERA Contribution 45,500.00 39,271.97 46,100.00 46,100.00 46,100.0043,700.0043,100.00 43,497.08 44,326.10
612120 - Social Security Contribution 38,300.00 33,523.46 38,600.00 38,600.00 38,400.0037,100.0036,600.00 37,092.55 37,711.66
612140 - Health Insurance 94,400.00 85,431.32 102,300.00 102,300.00 99,800.0079,600.0055,300.00 72,005.56 93,377.36
612150 - Dental Insurance 1,900.00 1,365.17 1,600.00 1,600.00 1,600.001,800.001,200.00 1,578.09 1,678.49
612160 - Life Insurance 300.00 249.53 300.00 300.00 300.00300.00300.00 259.87 272.77
612170 - Cash Benefit 12,000.00 6,353.65 7,200.00 7,200.00 7,200.0017,300.0025,500.00 17,450.97 10,182.91
612180 - Workers' Compensation 31,000.00 21,303.05 34,100.00 34,100.00 34,100.0031,000.0047,700.00 26,787.76 28,086.96
612190 - Short Term Disability 2,100.00 2,040.42 1,900.00 1,900.00 1,900.000.000.00 0.00 0.00
612195 - Long Term Disability 1,800.00 1,643.06 1,500.00 1,500.00 1,500.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 100.00 0.00 0.00 0.000.000.00 0.00 0.00
613130 - Unemployment Compensation 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
621100 - Fuels and Lubes 47,000.00 27,865.52 45,000.00 45,000.00 45,000.0052,000.0054,300.00 48,792.45 34,197.31
621110 - Clothing/Laundry Allowance 6,440.00 4,955.75 6,400.00 6,400.00 6,400.006,500.006,200.00 6,400.89 4,341.55
621120 - Office Supplies 500.00 210.75 500.00 500.00 500.00500.00500.00 479.61 259.12
621130 - Operating Supplies 2,500.00 3,350.52 2,500.00 2,500.00 2,500.002,500.002,500.00 2,509.82 1,145.04
621140 - Supplies for Repair & Maintenance 132,000.00 103,729.22 136,000.00 136,000.00 136,000.00135,000.00127,000.00 134,051.43 67,492.32
621150 - Small Tools and Minor Equipment 11,500.00 1,058.95 11,500.00 11,500.00 11,500.006,600.0041,500.00 35,642.98 16,556.47
621160 - Work Order Transfer - Parts 30,000.00 18,313.65 27,000.00 27,000.00 27,000.0030,000.0028,000.00 57,403.70 77,987.66
631100 - Professional Services 500.00 696.00 500.00 500.00 500.00500.00500.00 805.00 454.60
631130 - Insurance - Non-personnel 8,300.00 6,916.70 9,100.00 9,100.00 9,100.005,200.009,900.00 11,784.00 5,199.96
632100 - Dues & Subscription , Permit renewals 700.00 409.10 900.00 900.00 900.001,700.00700.00 626.12 1,587.50
632110 - Transportation 100.00 0.00 100.00 100.00 100.00100.00100.00 0.00 0.00
632120 - Conferences and School 3,000.00 2,369.55 3,000.00 3,000.00 3,000.004,000.003,600.00 1,090.00 200.00
633110 - Printing & Binding 250.00 261.14 200.00 200.00 200.00250.000.00 292.64 24.70
633120 - Communication (phones, postage, etc)7,000.00 4,007.82 7,000.00 7,000.00 7,000.007,000.007,500.00 6,948.51 8,073.26
635100 - Services Contracted, Non-professional 311,200.00 294,877.97 316,000.00 316,000.00 316,000.0070,250.0053,800.00 54,116.89 81,364.52
635110 - Rentals 1,500.00 250.00 1,500.00 1,500.00 1,500.001,500.001,500.00 4,803.66 700.00
635120 - IS Fund Charge 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
635130 - Hardware & Software Support 1,000.00 1,775.80 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 0.000.0025,000.00 25,659.30 0.00
-1,074,890.00 -839,181.65 -995,400.00 -995,400.00 -992,700.00-753,700.00-729,100.00Division: 318 - Streets Surplus (Deficit):-711,293.58 -684,532.45
Division: 319 - Fleet Services: Garage/Shop
Revenue 3,200.00 867.55 1,100.00 1,100.00 1,100.003,200.003,200.00 4,281.59 626.29
474110 - Other Reimbursements 2,000.00 867.55 600.00 600.00 600.002,000.002,000.00 638.39 626.29
475300 - Sale of Miscellaneous Property 1,200.00 0.00 500.00 500.00 500.001,200.001,200.00 3,643.20 0.00
Expense 415,650.00 336,370.73 442,900.00 442,900.00 441,500.00519,950.00514,600.00 471,170.63 422,938.29
611100 - Full Time Employee - Regular 274,400.00 239,828.38 299,800.00 299,800.00 299,800.00287,300.00268,200.00 272,084.48 283,059.58
611200 - Full Time Employee - Overtime 4,100.00 1,422.95 4,100.00 4,100.00 4,100.004,000.004,000.00 9,185.98 4,293.90
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Budget Worksheet For Fiscal: 2021 Period Ending: 12/31/2021
Account Typ…
2021
YTD Activity
2021
Total Budget
2020
Total Budget
2019
Total Budget
Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 -1,295.89 9,725.83
612100 - Medicare Contribution 4,000.00 3,419.15 4,300.00 4,300.00 4,300.004,200.003,900.00 4,000.15 4,225.36
612110 - PERA Contribution 20,900.00 18,078.93 22,800.00 22,800.00 22,800.0021,900.0020,400.00 21,059.25 21,469.57
612120 - Social Security Contribution 17,000.00 14,621.32 18,400.00 18,400.00 18,300.0017,500.0016,900.00 17,104.93 18,069.18
612140 - Health Insurance 39,300.00 35,898.34 49,100.00 49,100.00 47,800.0052,700.0050,000.00 39,101.68 40,558.29
612150 - Dental Insurance 1,200.00 972.56 1,300.00 1,300.00 1,300.001,100.001,100.00 1,101.53 1,110.00
612160 - Life Insurance 100.00 110.53 100.00 100.00 100.00150.00100.00 132.77 133.99
612170 - Cash Benefit 500.00 203.28 200.00 200.00 200.001,100.001,300.00 644.90 504.54
612180 - Workers' Compensation 8,100.00 5,086.64 8,900.00 8,900.00 8,900.008,100.0011,000.00 7,003.59 7,418.09
612190 - Short Term Disability 1,000.00 980.88 1,000.00 1,000.00 1,000.000.000.00 0.00 0.00
612195 - Long Term Disability 800.00 790.96 800.00 800.00 800.000.000.00 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 0.000.00-12,000.00 -5,491.58 0.00
621100 - Fuels and Lubes 1,000.00 209.99 500.00 500.00 500.002,200.002,000.00 704.36 510.03
621110 - Clothing/Laundry Allowance 3,000.00 1,908.02 2,500.00 2,500.00 2,500.007,000.006,500.00 5,118.06 2,731.47
621120 - Office Supplies 1,100.00 101.38 500.00 500.00 500.001,200.001,200.00 1,062.23 698.84
621130 - Operating Supplies 3,300.00 355.27 2,000.00 2,000.00 2,000.002,500.001,200.00 3,206.13 2,941.87
621140 - Supplies for Repair & Maintenance 7,000.00 2,981.97 4,000.00 4,000.00 4,000.0011,500.0011,500.00 12,945.33 2,396.44
621150 - Small Tools and Minor Equipment 6,500.00 789.80 9,500.00 9,500.00 9,500.009,000.006,500.00 4,034.04 5,520.14
621160 - Work Order Transfer - Parts 0.00 1,749.27 0.00 0.00 0.000.000.00 670.60 1,703.30
631100 - Professional Services 300.00 0.00 300.00 300.00 300.00300.00200.00 227.00 0.00
631130 - Insurance - Non-personnel 700.00 583.30 700.00 700.00 700.00600.003,300.00 3,924.00 600.00
632100 - Dues & Subscription , Permit renewals 1,000.00 457.55 1,000.00 1,000.00 1,000.005,000.002,100.00 6,246.61 1,625.49
632110 - Transportation 200.00 0.00 200.00 200.00 200.00300.00500.00 17.52 0.00
632120 - Conferences and School 2,000.00 100.00 4,000.00 4,000.00 4,000.003,000.003,000.00 0.00 2,020.00
633110 - Printing & Binding 100.00 0.00 100.00 100.00 100.00200.00200.00 35.04 0.00
633120 - Communication (phones, postage, etc)5,500.00 5,156.86 5,500.00 5,500.00 5,500.007,000.005,500.00 6,826.27 5,943.62
634100 - Utility Services 0.00 0.00 0.00 0.00 0.0045,000.0066,700.00 35,821.00 0.00
635100 - Services Contracted, Non-professional 16,450.00 1,170.45 12,000.00 12,000.00 12,000.0035,000.0035,900.00 27,364.07 9,692.20
635110 - Rentals 400.00 185.00 400.00 400.00 400.00400.00200.00 384.00 92.50
635130 - Hardware & Software Support 4,000.00 2,101.00 6,200.00 6,200.00 6,200.000.000.00 0.00 2,039.00
638140 - Miscellaneous Expenses 3,000.00 3,649.00 3,000.00 3,000.00 3,000.003,000.002,500.00 3,405.78 3,149.25
638170 - Work Order Transfer - Labor -12,000.00 -6,542.05 -21,000.00 -21,000.00 -21,000.00-12,000.000.00 -5,453.20 -9,294.19
638180 - Pmts to Other Agencies 700.00 0.00 700.00 700.00 700.00700.00700.00 0.00 0.00
-412,450.00 -335,503.18 -441,800.00 -441,800.00 -440,400.00-516,750.00-511,400.00Division: 319 - Fleet Services: Garage/Shop Surplus (Deficit):-466,889.04 -422,312.00
Division: 410 - Recreation
Revenue 110,200.00 111,627.82 161,800.00 161,800.00 161,800.00183,800.00193,600.00 155,474.72 27,122.44
443400 - All Other State Grants 0.00 0.00 0.00 0.00 0.000.000.00 750.00 0.00
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 95,000.00 97,064.56 146,000.00 146,000.00 146,000.00158,400.00164,200.00 142,645.94 18,962.13
Page 135
Budget Worksheet For Fiscal: 2021 Period Ending: 12/31/2021
Account Typ…
2021
YTD Activity
2021
Total Budget
2020
Total Budget
2019
Total Budget
Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
459230 - Park Equipment & Facilities Rental 10,800.00 10,075.76 13,500.00 13,500.00 13,500.0018,000.0018,000.00 10,105.04 3,135.00
473100 - General Contributions & Donations 3,200.00 2,810.00 1,400.00 1,400.00 1,400.005,300.009,300.00 0.00 2,762.00
474110 - Other Reimbursements 100.00 0.00 100.00 100.00 100.00200.00200.00 0.00 0.00
475900 - Miscellaneous Revenues 1,100.00 1,677.50 800.00 800.00 800.001,900.001,900.00 1,973.74 2,263.31
Expense 779,190.00 579,260.11 835,200.00 830,200.00 822,000.00853,800.00725,100.00 617,836.47 517,886.55
611100 - Full Time Employee - Regular 338,000.00 306,315.83 369,600.00 369,600.00 363,300.00248,800.00145,800.00 182,960.24 246,565.83
611105 - Part-time Permanent -Regular 0.00 0.00 0.00 0.00 0.0057,800.0052,100.00 0.00 0.00
611110 - Temporary Employee - Regular 117,000.00 55,545.89 117,000.00 117,000.00 117,000.00145,700.00176,200.00 151,712.89 98,839.47
611200 - Full Time Employee - Overtime 0.00 86.04 0.00 0.00 0.000.000.00 206.23 146.33
611210 - Temporary/Part-time Employee - Overtime 0.00 427.01 0.00 0.00 0.000.000.00 2,209.92 1,184.59
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 -1,268.83 1,402.85
612100 - Medicare Contribution 6,800.00 5,293.13 7,200.00 7,200.00 7,100.007,100.005,400.00 4,885.78 5,287.66
612110 - PERA Contribution 25,400.00 22,822.63 28,000.00 28,000.00 27,600.0023,000.0014,800.00 13,580.62 24,385.40
612120 - Social Security Contribution 29,900.00 22,633.18 31,400.00 31,400.00 31,000.0030,300.0023,200.00 20,891.30 22,609.04
612140 - Health Insurance 9,400.00 28,428.86 35,000.00 35,000.00 34,000.0038,700.0013,800.00 12,654.90 9,294.66
612150 - Dental Insurance 300.00 288.75 300.00 300.00 300.00300.00300.00 376.30 302.50
612160 - Life Insurance 200.00 167.49 200.00 200.00 200.00200.00100.00 100.58 209.95
612170 - Cash Benefit 28,600.00 19,232.37 25,700.00 25,700.00 25,700.005,700.0011,400.00 8,493.93 28,342.44
612180 - Workers' Compensation 9,400.00 8,665.20 10,200.00 10,200.00 10,200.009,400.008,800.00 7,705.94 9,182.96
612190 - Short Term Disability 1,200.00 1,197.45 1,400.00 1,400.00 1,400.000.000.00 0.00 0.00
612195 - Long Term Disability 1,000.00 956.82 1,100.00 1,100.00 1,100.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
613130 - Unemployment Compensation 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
621100 - Fuels and Lubes 1,000.00 297.43 1,000.00 1,000.00 1,000.001,200.001,200.00 475.72 105.70
621110 - Clothing/Laundry Allowance 800.00 183.91 4,000.00 4,000.00 4,000.004,500.004,400.00 1,411.00 0.00
621120 - Office Supplies 1,600.00 774.66 1,300.00 1,300.00 1,300.002,030.001,500.00 1,420.70 735.26
621130 - Operating Supplies 50,000.00 13,320.77 47,500.00 47,500.00 47,500.0051,700.0048,700.00 56,602.04 10,755.96
621140 - Supplies for Repair & Maintenance 200.00 2,624.68 200.00 200.00 200.00200.000.00 59.69 0.00
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 990.00 1,120.17 1,000.00 1,000.00 1,000.001,000.00100.00 444.92 594.56
631100 - Professional Services 500.00 3,249.00 500.00 500.00 500.00510.00500.00 8,941.80 0.00
631130 - Insurance - Non-personnel 800.00 666.70 2,700.00 2,700.00 2,700.00700.001,600.00 1,908.00 699.96
632100 - Dues & Subscription , Permit renewals 7,000.00 3,215.00 6,000.00 6,000.00 6,000.008,000.001,300.00 5,507.00 1,212.99
632110 - Transportation 10,200.00 0.00 10,200.00 10,200.00 10,200.0010,700.0010,200.00 8,359.29 2,226.24
632120 - Conferences and School 4,000.00 3,470.00 4,800.00 4,800.00 4,800.006,000.004,600.00 3,021.02 600.00
633100 - Advertising 600.00 640.26 1,600.00 1,600.00 1,600.00600.00100.00 364.90 554.18
633110 - Printing & Binding 15,000.00 16,214.17 16,500.00 16,500.00 16,500.0017,820.0016,000.00 13,376.14 10,251.85
633120 - Communication (phones, postage, etc)13,000.00 12,645.79 10,500.00 10,500.00 10,500.0010,550.0010,600.00 7,162.66 11,924.78
635100 - Services Contracted, Non-professional 57,000.00 27,944.92 73,000.00 68,000.00 68,000.0085,270.0064,800.00 44,990.87 25,971.39
635110 - Rentals 1,500.00 1,142.00 1,500.00 1,500.00 1,500.001,020.001,000.00 1,382.50 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 4,500.00 4,500.00 5,500.00 5,500.00 5,500.000.000.00 0.00 4,500.00
Page 136
Budget Worksheet For Fiscal: 2021 Period Ending: 12/31/2021
Account Typ…
2021
YTD Activity
2021
Total Budget
2020
Total Budget
2019
Total Budget
Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
638140 - Miscellaneous Expenses 23,000.00 0.00 0.00 0.00 0.0064,500.0086,500.00 41,568.26 0.00
638180 - Pmts to Other Agencies 20,200.00 15,190.00 20,200.00 20,200.00 20,200.0020,400.0020,000.00 16,330.16 0.00
703100 - Machinery & Equipment 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
-668,990.00 -467,632.29 -673,400.00 -668,400.00 -660,200.00-670,000.00-531,500.00Division: 410 - Recreation Surplus (Deficit):-462,361.75 -490,764.11
Division: 415 - Senior Programs
Revenue 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
459100 - Program Revenue 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
611100 - Full Time Employee - Regular 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612100 - Medicare Contribution 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612110 - PERA Contribution 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612120 - Social Security Contribution 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612140 - Health Insurance 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612150 - Dental Insurance 0.00 0.00 0.00 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
621130 - Operating Supplies 0.00 0.00 0.00 0.00 0.000.000.00 0.00 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 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
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 0.000.000.00Division: 415 - Senior Programs Surplus (Deficit):0.00 0.00
Division: 511 - Building Inspection
Revenue 743,900.00 960,284.19 868,500.00 915,000.00 915,000.00745,100.00832,615.00 995,990.16 1,080,654.94
431400 - Contractor 10,300.00 8,575.00 8,100.00 8,600.00 8,600.0011,500.0012,200.00 8,435.00 9,065.00
435100 - Building Permits 352,800.00 353,965.09 390,500.00 413,500.00 413,500.00352,800.00419,550.00 490,491.20 474,841.33
435110 - Plan Review Fees 130,300.00 162,362.46 187,500.00 198,500.00 198,500.00130,300.00159,465.00 228,557.58 217,577.28
435200 - Electrical Permits 58,700.00 63,284.50 63,100.00 66,800.00 66,800.0058,700.0057,700.00 50,998.00 105,046.00
435300 - Plumbing Permits 49,600.00 93,936.93 47,300.00 50,000.00 50,000.0049,600.0049,600.00 49,807.06 54,710.42
435400 - Heating Permits 85,400.00 211,746.47 96,500.00 102,100.00 102,100.0085,400.0077,300.00 73,603.98 127,571.88
451100 - Sale of Maps, Publications, Videos, Misc.0.00 0.00 0.00 0.00 0.000.000.00 54.25 0.00
453210 - Fire Impact Surcharge Fee 53,600.00 63,493.76 73,600.00 73,600.00 73,600.0053,600.0053,600.00 91,638.62 89,268.78
457100 - License Surcharge for Residential Contractors 3,200.00 2,920.00 1,900.00 1,900.00 1,900.003,200.003,200.00 2,340.00 2,295.00
475800 - Cash Short/Over 0.00 -0.02 0.00 0.00 0.000.000.00 64.47 279.25
Expense 449,350.00 387,262.45 521,100.00 481,900.00 480,600.00450,920.00437,600.00 384,108.36 403,131.70
611100 - Full Time Employee - Regular 246,000.00 218,141.92 253,400.00 253,400.00 253,400.00239,000.00228,800.00 224,099.73 229,118.97
611110 - Temporary Employee - Regular 0.00 0.00 0.00 0.00 0.000.000.00 0.00 6,743.70
611200 - Full Time Employee - Overtime 4,200.00 0.00 4,200.00 4,200.00 4,200.004,100.004,100.00 3,969.56 0.00
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 -1,519.85 3,837.29
612100 - Medicare Contribution 3,600.00 3,056.33 3,600.00 3,600.00 3,600.003,500.003,400.00 3,209.64 3,390.16
612110 - PERA Contribution 18,800.00 16,360.64 19,300.00 19,300.00 19,300.0018,300.0017,500.00 16,380.80 17,183.93
Page 137
Budget Worksheet For Fiscal: 2021 Period Ending: 12/31/2021
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2021
YTD Activity
2021
Total Budget
2020
Total Budget
2019
Total Budget
Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
612120 - Social Security Contribution 15,200.00 13,068.24 15,600.00 15,600.00 15,500.0015,100.0014,400.00 13,724.15 14,495.61
612140 - Health Insurance 37,400.00 31,145.09 42,100.00 42,100.00 40,900.0048,900.0047,400.00 37,653.03 35,027.38
612150 - Dental Insurance 1,000.00 791.25 1,000.00 1,000.00 1,000.00600.00600.00 602.50 841.25
612160 - Life Insurance 100.00 87.26 100.00 100.00 100.00100.00100.00 93.88 98.79
612170 - Cash Benefit 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612180 - Workers' Compensation 1,200.00 752.90 1,300.00 1,300.00 1,300.001,200.001,500.00 1,022.93 811.51
612190 - Short Term Disability 900.00 844.28 900.00 900.00 900.000.000.00 0.00 0.00
612195 - Long Term Disability 800.00 701.16 700.00 700.00 700.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.00 0.000.000.00 125.00 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 1,800.00 1,047.40 1,800.00 1,800.00 1,800.002,040.002,000.00 1,543.13 1,415.66
621110 - Clothing/Laundry Allowance 1,000.00 226.00 1,000.00 1,000.00 1,000.001,530.001,500.00 159.52 786.47
621120 - Office Supplies 400.00 53.10 400.00 400.00 400.00400.00400.00 235.11 101.92
621130 - Operating Supplies 400.00 359.50 2,000.00 2,000.00 2,000.00400.00400.00 192.59 1,184.61
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 500.00 45.72 500.00 500.00 500.00510.00500.00 1,253.40 35.55
631100 - Professional Services 4,000.00 0.00 1,000.00 1,000.00 1,000.004,910.004,800.00 0.00 46.00
631130 - Insurance - Non-personnel 2,200.00 1,833.30 2,100.00 2,100.00 2,100.001,600.001,600.00 1,908.00 1,599.96
632100 - Dues & Subscription , Permit renewals 590.00 30.00 600.00 600.00 600.00600.00600.00 290.00 398.00
632110 - Transportation 700.00 0.00 700.00 700.00 700.00100.00100.00 0.00 0.00
632120 - Conferences and School 2,990.00 1,420.00 4,030.00 4,030.00 4,030.004,030.001,500.00 1,160.00 65.00
633100 - Advertising 500.00 0.00 200.00 200.00 200.00500.00500.00 0.00 0.00
633110 - Printing & Binding 500.00 0.00 2,000.00 2,000.00 2,000.001,000.001,000.00 165.18 2,259.13
633120 - Communication (phones, postage, etc)3,700.00 1,882.73 3,700.00 3,700.00 3,700.002,100.002,000.00 2,763.10 2,413.51
635100 - Services Contracted, Non-professional 94,200.00 91,503.54 152,200.00 113,000.00 113,000.00100,000.00102,500.00 75,076.96 78,287.30
635120 - IS Fund Charge 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
635130 - Hardware & Software Support 6,270.00 3,912.09 6,270.00 6,270.00 6,270.000.000.00 0.00 2,990.00
294,550.00 573,021.74 347,400.00 433,100.00 434,400.00294,180.00395,015.00Division: 511 - Building Inspection Surplus (Deficit):611,881.80 677,523.24
Division: 512 - Planning-Code Enforcement
Revenue 106,000.00 100,489.92 68,300.00 68,300.00 68,300.0064,900.0074,000.00 73,617.88 87,606.22
421100 - From County - Current 22,300.00 53,447.52 20,000.00 20,000.00 20,000.0014,100.0015,100.00 14,379.75 32,688.54
421200 - From County - Delinquent 7,900.00 2,864.92 2,900.00 2,900.00 2,900.005,000.002,400.00 1,977.49 573.82
421500 - Directly to City - Principal 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
435900 - All Other Permits 14,900.00 5,700.00 5,900.00 5,900.00 5,900.0014,900.0014,900.00 4,800.00 4,750.00
445300 - Other Private Grants (Foundations, etc)0.00 0.00 0.00 0.00 0.000.000.00 2,936.97 299.85
451100 - Sale of Maps, Publications, Videos, Misc.100.00 0.00 0.00 0.00 0.00100.00100.00 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
457200 - Zoning and Land Use/Special Use Application Fees 15,400.00 14,850.00 17,600.00 17,600.00 17,600.0015,400.0015,400.00 11,230.00 23,250.00
457210 - Community Development Fees 400.00 1,800.00 400.00 400.00 400.00400.00400.00 375.00 525.00
457220 - Nuisance Abatement 45,000.00 21,827.48 21,500.00 21,500.00 21,500.0015,000.0025,700.00 37,918.67 25,519.01
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Budget Worksheet For Fiscal: 2021 Period Ending: 12/31/2021
Account Typ…
2021
YTD Activity
2021
Total Budget
2020
Total Budget
2019
Total Budget
Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
Expense 698,860.00 547,011.43 763,700.00 763,700.00 762,700.00665,520.00675,000.00 623,714.79 633,279.64
611100 - Full Time Employee - Regular 349,900.00 309,563.74 367,200.00 367,200.00 367,200.00353,000.00340,200.00 339,171.99 334,125.05
611105 - Part-time Permanent -Regular 55,900.00 18,972.96 36,800.00 36,800.00 36,800.0047,000.0041,000.00 33,948.40 0.00
611110 - Temporary Employee - Regular 13,800.00 0.00 13,800.00 13,800.00 13,800.0013,400.0013,400.00 7,842.70 273.77
611200 - Full Time Employee - Overtime 0.00 0.00 0.00 0.00 0.000.000.00 606.06 345.16
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 -5,849.40 3,686.70
612100 - Medicare Contribution 5,400.00 4,799.37 6,100.00 6,100.00 6,100.006,000.005,700.00 5,629.76 4,988.90
612110 - PERA Contribution 30,400.00 24,640.61 31,300.00 31,300.00 31,300.0030,000.0028,600.00 27,560.99 25,085.53
612120 - Social Security Contribution 23,000.00 20,519.62 25,700.00 25,700.00 25,600.0025,700.0024,500.00 23,648.16 20,961.25
612140 - Health Insurance 30,600.00 26,950.12 34,900.00 34,900.00 34,000.0019,800.0019,100.00 21,338.05 29,460.08
612150 - Dental Insurance 600.00 461.81 600.00 600.00 600.00200.00200.00 434.90 529.67
612160 - Life Insurance 100.00 109.17 100.00 100.00 100.00100.00100.00 129.67 131.88
612170 - Cash Benefit 11,400.00 10,166.31 11,400.00 11,400.00 11,400.0011,500.0011,400.00 12,806.91 11,530.62
612180 - Workers' Compensation 2,000.00 1,291.05 1,800.00 1,800.00 1,800.002,000.003,000.00 1,675.76 1,525.24
612190 - Short Term Disability 1,100.00 1,083.02 1,200.00 1,200.00 1,200.000.000.00 0.00 0.00
612195 - Long Term Disability 1,000.00 905.48 1,000.00 1,000.00 1,000.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.00 0.000.000.00 100.00 100.00
613130 - Unemployment Compensation 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
621100 - Fuels and Lubes 590.00 283.79 600.00 600.00 600.00600.00600.00 722.17 443.83
621110 - Clothing/Laundry Allowance 250.00 26.85 200.00 200.00 200.00250.000.00 160.13 187.52
621120 - Office Supplies 1,920.00 1,342.45 1,900.00 1,900.00 1,900.001,940.001,900.00 2,624.48 1,051.76
621130 - Operating Supplies 990.00 430.00 1,000.00 1,000.00 1,000.001,000.001,000.00 891.73 769.56
621150 - Small Tools and Minor Equipment 500.00 0.00 500.00 500.00 500.00500.000.00 275.00 171.00
621160 - Work Order Transfer - Parts 1,000.00 160.76 1,000.00 1,000.00 1,000.00200.00200.00 763.28 61.33
631100 - Professional Services 11,000.00 6,199.25 11,000.00 11,000.00 11,000.0010,200.0010,000.00 90.00 16,542.30
631130 - Insurance - Non-personnel 16,700.00 13,916.70 53,800.00 53,800.00 53,800.0045,710.0029,300.00 34,860.00 45,710.04
632100 - Dues & Subscription , Permit renewals 1,300.00 1,479.00 1,300.00 1,300.00 1,300.0010,000.0033,800.00 1,630.00 1,152.00
632110 - Transportation 400.00 141.12 400.00 400.00 400.00400.00700.00 181.43 0.00
632120 - Conferences and School 1,900.00 1,751.00 5,000.00 5,000.00 5,000.005,800.005,700.00 1,220.56 344.50
633100 - Advertising 3,030.00 820.87 3,000.00 3,000.00 3,000.003,060.003,000.00 1,685.88 1,852.96
633110 - Printing & Binding 2,620.00 2,063.84 2,600.00 2,600.00 2,600.002,650.002,600.00 4,514.96 22.68
633120 - Communication (phones, postage, etc)3,960.00 2,715.81 4,000.00 4,000.00 4,000.004,000.003,500.00 6,767.85 3,313.25
635100 - Services Contracted, Non-professional 100,000.00 54,816.73 100,000.00 100,000.00 100,000.0070,000.0095,000.00 98,283.37 94,713.06
635110 - Rentals 500.00 0.00 500.00 500.00 500.00510.00500.00 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 27,000.00 41,400.00 45,000.00 45,000.00 45,000.000.000.00 0.00 34,200.00
-592,860.00 -446,521.51 -695,400.00 -695,400.00 -694,400.00-600,620.00-601,000.00Division: 512 - Planning-Code Enforcement Surplus (Deficit):-550,096.91 -545,673.42
Division: 514 - Rental Inspections
Revenue 185,000.00 162,956.00 191,500.00 191,500.00 191,500.00185,000.00184,000.00 188,544.50 179,453.00
431200 - Rental Housing Licenses 165,000.00 150,328.00 175,000.00 175,000.00 175,000.00165,000.00164,000.00 167,214.00 172,044.00
457220 - Nuisance Abatement 0.00 0.00 0.00 0.00 0.000.000.00 637.50 0.00
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Total Budget
2019
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2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
457300 - Rental Re-Inspection Fees 17,300.00 8,600.00 13,600.00 13,600.00 13,600.0017,300.0017,300.00 17,525.00 3,745.00
457310 - Rental Late Fees & Transfers 2,700.00 4,028.00 2,900.00 2,900.00 2,900.002,700.002,700.00 3,168.00 3,664.00
Expense 229,600.00 184,773.64 243,500.00 243,500.00 242,500.00227,380.00237,700.00 228,320.16 164,541.54
611100 - Full Time Employee - Regular 164,500.00 134,888.56 171,800.00 171,800.00 171,800.00163,300.00165,600.00 167,309.57 129,798.48
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 -1,123.51 -11,509.03
612100 - Medicare Contribution 1,300.00 1,897.33 2,400.00 2,400.00 2,400.002,400.002,400.00 2,336.21 1,580.24
612110 - PERA Contribution 12,300.00 10,116.42 12,900.00 12,900.00 12,900.0012,300.0012,400.00 12,537.94 9,209.91
612120 - Social Security Contribution 5,700.00 8,113.71 10,400.00 10,400.00 10,300.0010,100.0010,300.00 9,989.14 6,757.52
612140 - Health Insurance 33,800.00 22,582.08 31,900.00 31,900.00 31,000.0021,100.0020,400.00 26,030.61 23,629.25
612150 - Dental Insurance 800.00 595.40 900.00 900.00 900.00800.00800.00 635.43 569.73
612160 - Life Insurance 100.00 66.58 100.00 100.00 100.00100.00100.00 89.85 64.97
612170 - Cash Benefit 0.00 0.00 0.00 0.00 0.005,700.005,700.00 2,508.57 0.00
612180 - Workers' Compensation 900.00 452.26 1,000.00 1,000.00 1,000.00900.001,100.00 839.33 462.90
612190 - Short Term Disability 300.00 498.66 600.00 600.00 600.000.000.00 0.00 0.00
612195 - Long Term Disability 300.00 396.51 500.00 500.00 500.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.00 0.000.000.00 25.00 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 500.00 270.49 500.00 500.00 500.00700.00700.00 384.91 185.94
621110 - Clothing/Laundry Allowance 800.00 480.39 800.00 800.00 800.001,530.001,500.00 798.32 287.24
621120 - Office Supplies 400.00 503.81 400.00 400.00 400.00400.00600.00 754.87 488.65
621130 - Operating Supplies 590.00 509.63 600.00 600.00 600.00600.001,000.00 71.91 199.43
621150 - Small Tools and Minor Equipment 100.00 101.84 200.00 200.00 200.00100.00100.00 0.00 0.00
621160 - Work Order Transfer - Parts 400.00 285.37 400.00 400.00 400.00400.00400.00 778.98 136.57
631100 - Professional Services 500.00 196.50 500.00 500.00 500.001,000.007,900.00 45.80 0.00
631130 - Insurance - Non-personnel 600.00 500.00 500.00 500.00 500.00600.00400.00 480.00 600.00
632100 - Dues & Subscription , Permit renewals 300.00 0.00 300.00 300.00 300.00300.00500.00 0.00 0.00
632110 - Transportation 100.00 68.88 100.00 100.00 100.00100.000.00 40.02 0.00
632120 - Conferences and School 1,000.00 368.12 2,500.00 2,500.00 2,500.00600.001,500.00 0.00 0.00
633110 - Printing & Binding 500.00 323.63 500.00 500.00 500.00500.00500.00 566.21 22.59
633120 - Communication (phones, postage, etc)2,520.00 847.30 2,500.00 2,500.00 2,500.002,550.002,500.00 2,089.36 1,324.39
635100 - Services Contracted, Non-professional 1,290.00 710.17 1,200.00 1,200.00 1,200.001,300.001,300.00 1,131.64 732.76
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
-44,600.00 -21,817.64 -52,000.00 -52,000.00 -51,000.00-42,380.00-53,700.00Division: 514 - Rental Inspections Surplus (Deficit):-39,775.66 14,911.46
0.00 -8,361,750.80 -180,600.00 0.00 0.002,045,000.00-30,000.00Fund: 101 - General Fund Surplus (Deficit):-881,655.03 3,431,365.22
Fund: 225 - Cable TV Fund
Division: 127 - Communications & Engagement
Revenue 299,200.00 217,953.23 296,900.00 296,900.00 296,900.00279,400.00308,500.00 302,366.91 296,032.62
431900 - All Other Licenses 255,400.00 234,725.22 251,900.00 251,900.00 251,900.00264,000.00293,300.00 263,793.74 257,032.14
451100 - Sale of Maps, Publications, Videos, Misc.0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
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2020
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2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
451210 - Administrative Charges 28,900.00 0.00 31,600.00 31,600.00 31,600.00700.00700.00 0.00 0.00
471110 - Interest Earnings - Investments 14,900.00 0.00 13,400.00 13,400.00 13,400.0014,700.0014,700.00 24,933.88 28,386.47
471120 - Unrealized Gain/Loss on Investments 0.00 -16,771.99 0.00 0.00 0.000.00-200.00 13,639.29 10,614.01
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 379,310.00 292,433.33 376,700.00 376,700.00 380,000.00360,780.00322,600.00 338,987.86 333,854.93
611100 - Full Time Employee - Regular 150,900.00 131,685.88 156,900.00 156,900.00 161,100.00142,100.00136,800.00 137,446.39 144,526.39
611105 - Part-time Permanent -Regular 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
611110 - Temporary Employee - Regular 0.00 0.00 0.00 0.00 0.000.000.00 60.09 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 0.00 0.00
612100 - Medicare Contribution 2,100.00 1,794.42 2,200.00 2,200.00 2,100.002,200.002,000.00 1,918.62 1,994.71
612110 - PERA Contribution 11,100.00 9,876.26 11,500.00 11,500.00 11,500.0010,700.0010,300.00 8,349.31 10,839.13
612120 - Social Security Contribution 8,900.00 7,673.47 9,200.00 9,200.00 9,200.008,800.008,500.00 8,205.03 8,529.99
612140 - Health Insurance 28,700.00 25,588.47 32,700.00 32,700.00 31,900.0028,000.0020,400.00 27,346.69 28,260.80
612150 - Dental Insurance 300.00 401.06 500.00 500.00 500.00300.00300.00 447.37 302.50
612160 - Life Insurance 100.00 57.97 100.00 100.00 100.00100.00100.00 69.49 70.08
612170 - Cash Benefit 0.00 0.00 0.00 0.00 0.000.002,900.00 0.00 0.00
612180 - Workers' Compensation 900.00 479.00 1,000.00 1,000.00 1,000.00900.001,000.00 713.85 569.18
612190 - Short Term Disability 500.00 529.88 600.00 600.00 600.000.000.00 0.00 0.00
612195 - Long Term Disability 500.00 422.13 400.00 400.00 400.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 208.91 0.00 0.00 0.000.000.00 0.00 100.00
613130 - Unemployment Compensation 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
621120 - Office Supplies 1,200.00 74.21 1,200.00 1,200.00 1,200.002,000.00100.00 305.06 302.76
621130 - Operating Supplies 8,900.00 174.12 8,900.00 8,900.00 8,900.0010,000.0016,100.00 5,612.02 7,948.07
621150 - Small Tools and Minor Equipment 11,000.00 0.00 12,000.00 12,000.00 12,000.0010,000.00300.00 0.00 0.00
631100 - Professional Services 23,200.00 498.00 5,000.00 5,000.00 5,000.0024,000.0020,300.00 41,555.30 10,237.50
631130 - Insurance - Non-personnel 500.00 416.70 1,100.00 1,100.00 1,100.00500.00400.00 480.00 500.04
631140 - Admin Charges 107,300.00 89,416.70 105,900.00 105,900.00 105,900.0095,800.0087,100.00 87,099.96 95,799.96
632100 - Dues & Subscription , Permit renewals 5,400.00 6,432.69 7,700.00 7,700.00 7,700.006,000.003,300.00 1,959.90 5,974.78
632110 - Transportation 700.00 0.00 700.00 700.00 700.00700.00700.00 109.50 229.96
632120 - Conferences and School 2,700.00 654.99 2,700.00 2,700.00 2,700.003,100.003,100.00 1,463.60 530.00
633100 - Advertising 990.00 883.24 2,000.00 2,000.00 2,000.001,000.000.00 537.50 30.31
633110 - Printing & Binding 2,000.00 163.35 2,000.00 2,000.00 2,000.002,500.000.00 674.71 557.22
633120 - Communication (phones, postage, etc)4,420.00 5,394.35 4,400.00 4,400.00 4,400.004,460.00500.00 3,792.23 5,533.44
635100 - Services Contracted, Non-professional 7,000.00 9,562.53 8,000.00 8,000.00 8,000.007,620.008,400.00 10,841.24 7,823.11
635130 - Hardware & Software Support 0.00 45.00 0.00 0.00 0.000.000.00 0.00 3,195.00
704100 - Furniture & Fixtures 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
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Total Budget
2019
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2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
993100 - Transfer Out to Other Funds 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
-80,110.00 -74,480.10 -79,800.00 -79,800.00 -83,100.00-81,380.00-14,100.00Division: 127 - Communications & Engagement Surplus (Deficit):-36,620.95 -37,822.31
-80,110.00 -74,480.10 -79,800.00 -79,800.00 -83,100.00-81,380.00-14,100.00Fund: 225 - Cable TV Fund Surplus (Deficit):-36,620.95 -37,822.31
Fund: 237 - Solid Waste Abatement
Division: 518 - Recycling
Revenue 550,470.00 451,879.22 520,400.00 520,400.00 520,400.00499,870.00472,700.00 474,320.47 501,722.29
443400 - All Other State Grants 126,970.00 50,479.14 129,900.00 129,900.00 129,900.00126,970.00126,800.00 131,786.84 131,883.98
451500 - Recycling Fees 416,400.00 394,670.31 379,200.00 379,200.00 379,200.00363,000.00334,000.00 332,848.60 365,282.13
451510 - Recycling Penalties 3,200.00 5,762.81 5,600.00 5,600.00 5,600.006,400.008,400.00 7,952.59 1,713.68
471110 - Interest Earnings - Investments 400.00 0.00 400.00 400.00 400.000.000.00 667.64 770.37
471120 - Unrealized Gain/Loss on Investments 0.00 -455.17 0.00 0.00 0.000.000.00 343.90 290.28
474110 - Other Reimbursements 2,500.00 0.00 4,200.00 4,200.00 4,200.002,500.002,500.00 0.00 0.00
475900 - Miscellaneous Revenues 1,000.00 1,422.13 1,100.00 1,100.00 1,100.001,000.001,000.00 720.90 1,781.85
Expense 538,770.00 457,240.29 516,700.00 516,700.00 517,900.00497,700.00472,500.00 473,298.94 503,808.64
611100 - Full Time Employee - Regular 40,400.00 31,756.23 41,600.00 41,600.00 43,100.0037,600.0031,000.00 32,446.15 34,897.30
611110 - Temporary Employee - Regular 0.00 0.00 0.00 0.00 0.000.005,200.00 3,651.90 0.00
611200 - Full Time Employee - Overtime 0.00 0.00 0.00 0.00 0.003,100.000.00 138.23 0.00
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612100 - Medicare Contribution 600.00 351.11 600.00 600.00 600.00700.00600.00 505.43 445.02
612110 - PERA Contribution 3,000.00 2,381.84 3,100.00 3,100.00 3,100.003,100.002,600.00 2,444.02 2,617.50
612120 - Social Security Contribution 2,400.00 1,500.95 2,400.00 2,400.00 2,400.002,800.002,400.00 2,160.77 1,902.01
612140 - Health Insurance 10,600.00 9,315.29 12,100.00 12,100.00 11,800.007,000.006,800.00 6,857.23 9,121.25
612150 - Dental Insurance 200.00 131.97 200.00 200.00 200.00200.00200.00 151.58 151.47
612160 - Life Insurance 0.00 14.60 0.00 0.00 0.000.000.00 17.52 17.69
612170 - Cash Benefit 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612180 - Workers' Compensation 200.00 130.80 200.00 200.00 200.00200.00300.00 177.37 158.28
612190 - Short Term Disability 100.00 137.79 100.00 100.00 100.000.000.00 0.00 0.00
612195 - Long Term Disability 100.00 109.76 100.00 100.00 100.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
613130 - Unemployment Compensation 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
621120 - Office Supplies 200.00 53.94 200.00 200.00 200.00200.00200.00 197.10 74.33
621130 - Operating Supplies 2,350.00 5,793.88 2,400.00 2,400.00 2,400.005,100.0018,000.00 17,331.69 6,531.76
631100 - Professional Services 0.00 0.00 0.00 0.00 0.000.001,000.00 0.00 0.00
631130 - Insurance - Non-personnel 500.00 416.70 500.00 500.00 500.00500.00400.00 480.00 500.04
631140 - Admin Charges 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
632100 - Dues & Subscription , Permit renewals 0.00 0.00 0.00 0.00 0.000.000.00 110.00 120.00
632110 - Transportation 0.00 0.00 0.00 0.00 0.00100.00100.00 0.00 0.00
632120 - Conferences and School 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
633100 - Advertising 200.00 25.00 200.00 200.00 200.00600.00500.00 1,421.32 590.92
633110 - Printing & Binding 2,100.00 2,187.64 2,100.00 2,100.00 2,100.003,100.005,500.00 6,447.14 2,148.50
633120 - Communication (phones, postage, etc)5,920.00 2,477.71 5,900.00 5,900.00 5,900.008,700.007,500.00 8,430.36 7,037.65
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2020
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2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
635100 - Services Contracted, Non-professional 469,900.00 400,455.08 445,000.00 445,000.00 445,000.00424,700.00390,200.00 390,331.13 437,494.92
11,700.00 -5,361.07 3,700.00 3,700.00 2,500.002,170.00200.00Division: 518 - Recycling Surplus (Deficit):1,021.53 -2,086.35
11,700.00 -5,361.07 3,700.00 3,700.00 2,500.002,170.00200.00Fund: 237 - Solid Waste Abatement Surplus (Deficit):1,021.53 -2,086.35
Fund: 260 - Police Activity Fund
Division: 211 - Police
Revenue 405,320.00 306,639.55 255,900.00 255,900.00 255,900.00481,500.00702,600.00 366,612.92 350,598.32
443400 - All Other State Grants 0.00 0.00 0.00 0.00 0.000.00273,600.00 0.00 0.00
450200 - Reimbs-Cities & Counties 405,320.00 306,639.55 255,900.00 255,900.00 255,900.00481,500.00429,000.00 366,612.92 350,598.32
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 405,320.00 326,635.82 255,900.00 255,900.00 255,900.00482,300.00420,600.00 363,123.41 347,272.85
611100 - Full Time Employee - Regular 121,000.00 107,553.60 124,700.00 124,700.00 124,700.00115,600.00110,400.00 110,899.18 116,588.64
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612100 - Medicare Contribution 1,800.00 1,612.49 1,900.00 1,900.00 1,900.001,700.001,600.00 1,668.13 1,751.16
612110 - PERA Contribution 9,100.00 8,066.52 9,400.00 9,400.00 9,400.008,700.008,300.00 8,317.44 8,744.15
612120 - Social Security Contribution 7,800.00 6,895.18 8,000.00 8,000.00 8,000.007,200.006,800.00 7,132.78 7,487.97
612140 - Health Insurance 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
612150 - Dental Insurance 0.00 0.00 0.00 0.00 0.00300.00300.00 0.00 0.00
612160 - Life Insurance 0.00 29.09 0.00 0.00 0.00100.00100.00 34.85 35.13
612170 - Cash Benefit 5,700.00 5,083.15 5,700.00 5,700.00 5,700.005,800.005,700.00 5,743.31 5,765.31
612180 - Workers' Compensation 700.00 427.89 800.00 800.00 800.00700.00900.00 547.35 531.99
612190 - Short Term Disability 400.00 350.00 400.00 400.00 400.000.000.00 0.00 0.00
612195 - Long Term Disability 300.00 321.63 300.00 300.00 300.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.00 0.000.000.00 0.00 25.00
621100 - Fuels and Lubes 0.00 0.00 0.00 0.00 0.000.000.00 11.97 0.00
621120 - Office Supplies 200.00 200.16 200.00 200.00 200.00200.00200.00 0.00 0.00
621130 - Operating Supplies 5,250.00 225.00 4,000.00 4,000.00 4,000.005,300.005,200.00 4,076.53 292.97
621150 - Small Tools and Minor Equipment 0.00 0.00 0.00 0.00 0.000.000.00 64.24 0.00
632100 - Dues & Subscription , Permit renewals 990.00 10.00 900.00 900.00 900.001,000.001,000.00 256.97 256.97
632110 - Transportation 3,600.00 77.45 3,600.00 3,600.00 3,600.003,800.003,700.00 2,830.60 2,068.80
632120 - Conferences and School 6,000.00 0.00 6,000.00 6,000.00 6,000.00300.00300.00 4,006.13 -676.89
633110 - Printing & Binding 0.00 0.00 0.00 0.00 0.000.000.00 71.86 0.00
633120 - Communication (phones, postage, etc)2,480.00 1,602.19 2,400.00 2,400.00 2,400.002,500.002,500.00 2,286.57 2,239.59
635100 - Services Contracted, Non-professional 0.00 60.02 0.00 0.00 0.000.000.00 1,340.82 80.36
635130 - Hardware & Software Support 0.00 3,679.95 0.00 0.00 0.000.000.00 0.00 5,813.21
638180 - Pmts to Other Agencies 240,000.00 190,441.50 87,600.00 87,600.00 87,600.00329,100.00273,600.00 213,834.68 196,268.49
0.00 -19,996.27 0.00 0.00 0.00-800.00282,000.00Division: 211 - Police Surplus (Deficit):3,489.51 3,325.47
0.00 -19,996.27 0.00 0.00 0.00-800.00282,000.00Fund: 260 - Police Activity Fund Surplus (Deficit):3,489.51 3,325.47
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2021
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2020
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2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
Fund: 270 - Springbrook NC Fund
Division: 419 - Spring Brook Nature Center
Revenue 546,900.00 347,558.54 658,900.00 658,900.00 678,700.00633,007.00647,497.00 661,860.57 500,926.39
411100 - Current Ad Valorem 414,100.00 218,664.05 459,100.00 459,100.00 459,100.00411,807.00392,197.00 387,948.09 408,906.11
411200 - Delinquent Ad Valorem 300.00 2,700.39 1,300.00 1,300.00 1,300.00300.00300.00 -369.62 2,568.10
443400 - All Other State Grants 0.00 0.00 0.00 0.00 0.000.000.00 14,495.00 20,381.20
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 82,300.00 110,666.66 137,200.00 137,200.00 157,000.00137,200.00146,000.00 145,558.38 35,615.67
459230 - Park Equipment & Facilities Rental 8,500.00 7,385.00 14,200.00 14,200.00 14,200.0014,200.0018,000.00 18,778.91 1,576.38
471110 - Interest Earnings - Investments 600.00 0.00 1,900.00 1,900.00 1,900.001,000.001,000.00 3,650.67 3,950.00
471120 - Unrealized Gain/Loss on Investments 0.00 -2,333.84 0.00 0.00 0.000.000.00 1,708.24 1,432.22
473100 - General Contributions & Donations 39,000.00 9,011.28 43,700.00 43,700.00 43,700.0065,000.0080,000.00 87,444.36 20,579.11
475800 - Cash Short/Over 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
475900 - Miscellaneous Revenues 2,100.00 1,465.00 1,500.00 1,500.00 1,500.003,500.0010,000.00 2,646.54 1,752.25
493100 - Transfer In From Other Funds 0.00 0.00 0.00 0.00 0.000.000.00 0.00 4,165.35
Expense 578,900.00 509,982.10 658,500.00 658,500.00 691,600.00620,820.00623,200.00 624,389.05 557,098.30
611100 - Full Time Employee - Regular 248,000.00 205,950.49 253,800.00 253,800.00 270,500.00228,700.00222,000.00 214,015.58 229,082.97
611105 - Part-time Permanent -Regular 74,200.00 67,377.99 99,800.00 99,800.00 99,800.0071,800.0069,100.00 65,492.59 73,115.42
611110 - Temporary Employee - Regular 52,200.00 56,043.04 52,200.00 52,200.00 70,000.0079,800.0070,000.00 74,799.50 30,522.80
611210 - Temporary/Part-time Employee - Overtime 0.00 0.00 0.00 0.00 0.000.000.00 554.69 0.00
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 -910.21 4,324.81
612100 - Medicare Contribution 5,500.00 4,741.24 5,800.00 5,800.00 5,800.005,600.005,000.00 5,209.04 4,915.40
612110 - PERA Contribution 24,000.00 20,464.38 26,200.00 26,200.00 26,200.0022,500.0021,500.00 20,580.46 22,664.88
612120 - Social Security Contribution 23,200.00 20,272.39 24,700.00 24,700.00 24,600.0023,600.0021,500.00 22,273.26 21,017.52
612140 - Health Insurance 30,500.00 30,813.05 45,800.00 45,800.00 44,500.0016,900.0016,400.00 17,698.14 30,053.61
612150 - Dental Insurance 300.00 388.75 700.00 700.00 700.00600.00600.00 493.75 302.50
612160 - Life Insurance 100.00 88.54 100.00 100.00 100.00100.00100.00 98.78 105.41
612170 - Cash Benefit 5,700.00 2,442.55 0.00 0.00 0.005,700.005,700.00 5,743.31 5,765.31
612180 - Workers' Compensation 12,800.00 8,998.85 13,100.00 13,100.00 13,100.0012,800.0014,000.00 12,019.58 10,430.40
612190 - Short Term Disability 800.00 772.47 900.00 900.00 900.000.000.00 0.00 0.00
612195 - Long Term Disability 700.00 615.30 700.00 700.00 700.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.00 0.000.000.00 300.00 100.00
613130 - Unemployment Compensation 0.00 0.00 0.00 0.00 0.000.000.00 0.00 15.47
613140 - Work Order Transfer - Labor 0.00 0.00 0.00 0.00 0.000.000.00 245.37 0.00
621100 - Fuels and Lubes 300.00 52.42 300.00 300.00 300.00300.00300.00 0.00 0.00
621110 - Clothing/Laundry Allowance 400.00 1,970.28 1,600.00 1,600.00 1,600.001,300.001,200.00 1,747.14 707.74
621120 - Office Supplies 200.00 312.62 800.00 800.00 800.00510.00500.00 1,071.17 263.58
621130 - Operating Supplies 17,800.00 19,911.01 27,200.00 27,200.00 27,200.0037,300.0040,000.00 31,074.69 34,724.55
621140 - Supplies for Repair & Maintenance 3,100.00 3,052.39 3,100.00 3,100.00 3,100.003,100.003,000.00 2,450.26 1,382.65
621150 - Small Tools and Minor Equipment 3,700.00 1,023.92 3,700.00 3,700.00 3,700.00300.00300.00 11,204.47 7,864.44
621160 - Work Order Transfer - Parts 300.00 97.84 300.00 300.00 300.00300.00300.00 133.07 22.17
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Budget Worksheet For Fiscal: 2021 Period Ending: 12/31/2021
Account Typ…
2021
YTD Activity
2021
Total Budget
2020
Total Budget
2019
Total Budget
Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
631100 - Professional Services 13,100.00 98.00 13,800.00 13,800.00 13,800.0029,500.001,500.00 329.64 5,592.15
631130 - Insurance - Non-personnel 4,000.00 3,333.30 2,200.00 2,200.00 2,200.004,000.0011,000.00 13,092.00 3,999.96
632100 - Dues & Subscription , Permit renewals 100.00 1,140.00 100.00 100.00 100.00500.00500.00 368.95 35.00
632110 - Transportation 3,500.00 2,318.29 3,500.00 3,500.00 3,500.001,800.001,800.00 2,372.60 149.57
632120 - Conferences and School 600.00 340.00 600.00 600.00 600.00600.00600.00 477.37 0.00
633100 - Advertising 200.00 0.00 200.00 200.00 200.00800.00800.00 220.00 0.00
633110 - Printing & Binding 4,000.00 357.33 4,000.00 4,000.00 4,000.0010,200.0010,000.00 405.73 348.09
633120 - Communication (phones, postage, etc)2,400.00 1,990.98 2,400.00 2,400.00 2,400.008,160.008,000.00 2,615.87 2,462.05
634100 - Utility Services 21,400.00 15,174.42 21,400.00 21,400.00 21,400.0021,420.0021,000.00 19,860.08 21,643.93
635100 - Services Contracted, Non-professional 23,500.00 36,354.02 47,000.00 47,000.00 47,000.0030,500.0025,000.00 45,694.60 42,443.82
635110 - Rentals 2,300.00 3,394.23 2,500.00 2,500.00 2,500.002,130.001,500.00 2,657.53 2,766.07
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 92.01 0.00 0.00 0.000.000.00 0.00 276.03
701100 - Building & Building Improvements 0.00 0.00 0.00 0.00 0.000.000.00 0.00 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 0.000.000.00 0.00 0.00
993100 - Transfer Out to Other Funds 0.00 0.00 0.00 0.00 0.000.0050,000.00 50,000.04 0.00
-32,000.00 -162,423.56 400.00 400.00 -12,900.0012,187.0024,297.00Division: 419 - Spring Brook Nature Center Surplus (Deficit):37,471.52 -56,171.91
-32,000.00 -162,423.56 400.00 400.00 -12,900.0012,187.0024,297.00Fund: 270 - Springbrook NC Fund Surplus (Deficit):37,471.52 -56,171.91
Fund: 405 - Capital Improvements-BLDG
Division: 211 - Police
Expense 0.00 4,566.30 0.00 0.00 0.000.000.00 0.00 62,830.32
701100 - Building & Building Improvements 0.00 4,566.30 0.00 0.00 0.000.000.00 0.00 62,830.32
0.00 4,566.30 0.00 0.00 0.000.000.00Division: 211 - Police Total:0.00 62,830.32
Division: 219 - Fire
Expense 0.00 0.00 110,000.00 110,000.00 40,000.000.000.00 4,475.00 0.00
631100 - Professional Services 0.00 0.00 0.00 0.00 0.000.000.00 4,475.00 0.00
635100 - Services Contracted, Non-professional 0.00 0.00 110,000.00 110,000.00 40,000.000.000.00 0.00 0.00
0.00 0.00 110,000.00 110,000.00 40,000.000.000.00Division: 219 - Fire Total:4,475.00 0.00
Division: 311 - Campus Facilities
Revenue 82,000.00 -12,514.38 82,000.00 82,000.00 82,000.0092,000.0071,000.00 153,400.56 90,587.28
443100 - Local Government Aid (LGA)20,000.00 10,000.00 20,000.00 20,000.00 20,000.0020,000.000.00 0.00 20,000.00
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 0.000.000.00 0.00 0.00
471110 - Interest Earnings - Investments 30,000.00 0.00 30,000.00 30,000.00 30,000.0040,000.0040,000.00 38,677.45 38,105.41
471120 - Unrealized Gain/Loss on Investments 0.00 -22,514.38 0.00 0.00 0.000.000.00 94,223.11 12,962.11
475100 - Loans - Interest Income 0.00 0.00 0.00 0.00 0.000.000.00 20,000.00 19,519.76
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 0.000.000.00 500.00 0.00
Page 145
Budget Worksheet For Fiscal: 2021 Period Ending: 12/31/2021
Account Typ…
2021
YTD Activity
2021
Total Budget
2020
Total Budget
2019
Total Budget
Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
493100 - Transfer In From Other Funds 32,000.00 0.00 32,000.00 32,000.00 32,000.0032,000.0031,000.00 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
495500 - Premium on Bonds Issued – Non Enterprise 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
Expense 250,000.00 72,657.36 0.00 0.00 240,000.00516,500.000.00 721,700.16 151,463.04
621130 - Operating Supplies 0.00 6,444.03 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 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 0.00 49,479.96 0.00 0.00 70,000.000.000.00 0.00 2,382.62
701100 - Building & Building Improvements 175,000.00 319.54 0.00 0.00 110,000.00351,500.000.00 628,648.42 96,565.44
702100 - Improvements other than Building 60,000.00 0.00 0.00 0.00 25,000.000.000.00 0.00 0.00
703100 - Machinery & Equipment 15,000.00 15,035.06 0.00 0.00 20,000.00150,000.000.00 38,320.41 39,935.92
704100 - Furniture & Fixtures 0.00 1,378.77 0.00 0.00 15,000.0015,000.000.00 54,731.33 12,579.06
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 0.00 0.00
-168,000.00 -85,171.74 82,000.00 82,000.00 -158,000.00-424,500.0071,000.00Division: 311 - Campus Facilities Surplus (Deficit):-568,299.60 -60,875.76
Division: 319 - Fleet Services: Garage/Shop
Expense 0.00 0.00 0.00 0.00 0.000.00250,000.00 0.00 0.00
701100 - Building & Building Improvements 0.00 0.00 0.00 0.00 0.000.00250,000.00 0.00 0.00
0.00 0.00 0.00 0.00 0.000.00250,000.00Division: 319 - Fleet Services: Garage/Shop Total:0.00 0.00
Division: 419 - Spring Brook Nature Center
Expense 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
701100 - Building & Building Improvements 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
704100 - Furniture & Fixtures 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
0.00 0.00 0.00 0.00 0.000.000.00Division: 419 - Spring Brook Nature Center Total:0.00 0.00
-168,000.00 -89,738.04 -28,000.00 -28,000.00 -198,000.00-424,500.00-179,000.00Fund: 405 - Capital Improvements-BLDG Surplus (Deficit):-572,774.60 -123,706.08
Fund: 406 - Capital Improvements-STR
Division: 318 - Streets
Revenue 1,967,450.00 -322,688.93 3,082,000.00 3,082,000.00 2,266,000.002,985,000.001,011,000.00 1,547,369.69 3,463,464.29
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 0.00 132,434.14 0.00 0.00 0.000.000.00 206,070.03 200,898.85
421200 - From County - Delinquent 0.00 2,580.14 0.00 0.00 0.000.000.00 1,779.59 1,078.14
421500 - Directly to City - Principal 417,450.00 294,100.84 613,000.00 613,000.00 583,000.001,490,000.00110,000.00 96,887.32 488,745.51
441100 - Federal Grants 515,000.00 0.00 1,245,000.00 1,245,000.00 515,000.000.00420,000.00 473,888.48 0.00
443320 - Municipal State Aid For Streets - Construction 988,000.00 -53,654.87 1,076,000.00 1,076,000.00 1,076,000.00670,000.00426,000.00 396,588.36 2,034,028.36
443400 - All Other State Grants 22,000.00 -701,902.40 123,000.00 123,000.00 67,000.00800,000.0050,000.00 0.00 701,902.40
450200 - Reimbs-Cities & Counties 0.00 19,906.02 0.00 0.00 0.000.000.00 331,184.42 0.00
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 25,000.00 25,000.00 25,000.0025,000.005,000.00 27,048.55 27,338.48
Page 146
Budget Worksheet For Fiscal: 2021 Period Ending: 12/31/2021
Account Typ…
2021
YTD Activity
2021
Total Budget
2020
Total Budget
2019
Total Budget
Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
471120 - Unrealized Gain/Loss on Investments 0.00 -16,152.80 0.00 0.00 0.000.000.00 13,922.94 9,472.55
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 2,590,100.00 990,209.86 3,244,800.00 3,244,800.00 3,226,800.003,541,200.002,398,200.00 1,479,707.39 2,909,629.89
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 24,104.11 18,480.00
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 205,000.00 2,633.67 135,000.00 135,000.00 280,000.00258,000.00490,000.00 281,990.21 120,337.53
700100 - Land & Land Improvements 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
702100 - Improvements other than Building 0.00 0.00 0.00 0.00 0.00800,000.00600,000.00 0.00 651,699.26
705100 - Infrastructure 2,284,000.00 903,326.19 3,006,000.00 3,006,000.00 2,843,000.002,385,000.001,210,000.00 1,075,413.11 2,020,913.14
993100 - Transfer Out to Other Funds 101,100.00 84,250.00 103,800.00 103,800.00 103,800.0098,200.0098,200.00 98,199.96 98,199.96
-622,650.00 -1,312,898.79 -162,800.00 -162,800.00 -960,800.00-556,200.00-1,387,200.00Division: 318 - Streets Surplus (Deficit):67,662.30 553,834.40
-622,650.00 -1,312,898.79 -162,800.00 -162,800.00 -960,800.00-556,200.00-1,387,200.00Fund: 406 - Capital Improvements-STR Surplus (Deficit):67,662.30 553,834.40
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
Division: 316 - Parks
Revenue 495,000.00 194,315.68 295,000.00 295,000.00 295,000.00245,000.00420,000.00 651,068.12 337,782.32
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)250,000.00 125,000.00 125,000.00 125,000.00 125,000.000.00125,000.00 125,000.00 0.00
443400 - All Other State Grants 50,000.00 0.00 50,000.00 50,000.00 50,000.0050,000.00150,000.00 150,000.00 0.00
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 15,000.00 15,000.00 15,000.0015,000.0015,000.00 36,911.00 50,354.79
471120 - Unrealized Gain/Loss on Investments 0.00 -29,751.86 0.00 0.00 0.000.000.00 17,391.32 20,635.86
473100 - General Contributions & Donations 0.00 0.00 0.00 0.00 0.000.000.00 75,000.00 55,312.40
473510 - Park Dedication Fees 5,000.00 -46,765.76 5,000.00 5,000.00 5,000.005,000.005,000.00 121,765.76 36,479.31
474110 - Other Reimbursements 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
493100 - Transfer In From Other Funds 175,000.00 145,833.30 100,000.00 100,000.00 100,000.00175,000.00125,000.00 125,000.04 174,999.96
Expense 902,000.00 390,485.36 390,000.00 390,000.00 675,000.001,457,000.00876,000.00 445,553.27 598,953.75
621130 - Operating Supplies 12,000.00 0.00 0.00 0.00 0.0012,000.0012,000.00 0.00 0.00
621140 - Supplies for Repair & Maintenance 0.00 2,931.67 0.00 0.00 0.000.000.00 29,634.05 15,953.89
631100 - Professional Services 0.00 60,131.81 0.00 0.00 300,000.000.000.00 0.00 29,727.40
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 115,000.00 24,599.80 150,000.00 150,000.00 220,000.0055,000.0069,000.00 22,492.00 38,238.54
635110 - Rentals 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
Page 147
Budget Worksheet For Fiscal: 2021 Period Ending: 12/31/2021
Account Typ…
2021
YTD Activity
2021
Total Budget
2020
Total Budget
2019
Total Budget
Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
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 275,000.00 0.00 0.00 0.00 0.00225,000.000.00 393,427.22 34,060.35
702100 - Improvements other than Building 350,000.00 280,559.51 200,000.00 200,000.00 75,000.00740,000.00500,000.00 0.00 183,741.51
703100 - Machinery & Equipment 150,000.00 22,262.57 40,000.00 40,000.00 80,000.00425,000.00295,000.00 0.00 297,232.06
993100 - Transfer Out to Other Funds 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
-407,000.00 -196,169.68 -95,000.00 -95,000.00 -380,000.00-1,212,000.00-456,000.00Division: 316 - Parks Surplus (Deficit):205,514.85 -261,171.43
-407,000.00 -196,169.68 -95,000.00 -95,000.00 -380,000.00-1,212,000.00-456,000.00Fund: 407 - Capital Improvements-PKS Surplus (Deficit):205,514.85 -261,171.43
Fund: 409 - Capital Improvements-INFO TECH
Division: 133 - Information Technology
Revenue 265,400.00 99,708.25 270,500.00 270,500.00 270,500.00271,300.00129,813.00 141,721.20 290,096.39
411100 - Current Ad Valorem 63,400.00 0.00 68,500.00 68,500.00 68,500.0057,300.0055,913.00 55,913.00 58,700.00
443100 - Local Government Aid (LGA)200,000.00 100,000.00 200,000.00 200,000.00 200,000.00200,000.0072,400.00 72,400.00 200,000.00
443400 - All Other State Grants 0.00 0.00 0.00 0.00 0.0012,000.000.00 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 0.00 0.00
451220 - Administrative Charges from Other City Funds & HRA 0.00 2,100.00 0.00 0.00 0.000.000.00 2,499.96 2,550.00
471110 - Interest Earnings - Investments 2,000.00 0.00 2,000.00 2,000.00 2,000.002,000.001,500.00 7,044.87 4,048.03
471120 - Unrealized Gain/Loss on Investments 0.00 -2,391.75 0.00 0.00 0.000.000.00 3,863.37 651.86
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
493100 - Transfer In From Other Funds 0.00 0.00 0.00 0.00 0.000.000.00 0.00 24,146.50
Expense 274,700.00 147,991.42 331,000.00 331,000.00 366,500.00344,000.00298,000.00 387,386.43 274,051.31
621130 - Operating Supplies 0.00 3,277.86 73,000.00 73,000.00 73,000.00205,000.00122,000.00 227,584.13 144,234.77
635100 - Services Contracted, Non-professional 0.00 0.00 0.00 0.00 0.0029,000.0041,000.00 6,297.90 253.11
635130 - Hardware & Software Support 254,700.00 144,713.56 183,000.00 183,000.00 205,500.000.000.00 0.00 53,950.20
704100 - Furniture & Fixtures 20,000.00 0.00 75,000.00 75,000.00 88,000.00110,000.00135,000.00 153,504.40 75,613.23
993100 - Transfer Out to Other Funds 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
-9,300.00 -48,283.17 -60,500.00 -60,500.00 -96,000.00-72,700.00-168,187.00Division: 133 - Information Technology Surplus (Deficit):-245,665.23 16,045.08
-9,300.00 -48,283.17 -60,500.00 -60,500.00 -96,000.00-72,700.00-168,187.00Fund: 409 - Capital Improvements-INFO TECH Surplus (Deficit):-245,665.23 16,045.08
Fund: 410 - Capital Equipment Fund
Division: 132 - Assessing
Expense 0.00 0.00 6,000.00 6,000.00 6,000.000.000.00 0.00 0.00
635110 - Rentals 0.00 0.00 6,000.00 6,000.00 6,000.000.000.00 0.00 0.00
703100 - Machinery & Equipment 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
0.00 0.00 6,000.00 6,000.00 6,000.000.000.00Division: 132 - Assessing Total:0.00 0.00
Division: 141 - Non-departmental
Revenue 742,500.00 557,237.20 1,059,900.00 1,059,900.00 1,059,900.00942,500.00592,500.00 601,022.26 995,276.43
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)530,000.00 289,260.50 700,000.00 700,000.00 700,000.00730,000.00380,000.00 380,064.00 761,318.00
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YTD Activity
2021
Total Budget
2020
Total Budget
2019
Total Budget
Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
471110 - Interest Earnings - Investments 7,500.00 0.00 7,500.00 7,500.00 7,500.007,500.007,500.00 15,296.07 22,988.08
471120 - Unrealized Gain/Loss on Investments 0.00 -13,582.38 0.00 0.00 0.000.000.00 6,929.08 9,804.67
474110 - Other Reimbursements 0.00 0.00 0.00 0.00 0.000.000.00 2,328.00 0.00
475300 - Sale of Miscellaneous Property 0.00 6,122.18 0.00 0.00 0.000.000.00 7,181.15 4,737.08
491110 - Gain/loss on Sale of Fixed Assets 30,000.00 129,603.60 102,400.00 102,400.00 102,400.0030,000.0030,000.00 14,224.00 21,428.64
493100 - Transfer In From Other Funds 175,000.00 145,833.30 250,000.00 250,000.00 250,000.00175,000.00175,000.00 174,999.96 174,999.96
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 1,437.38
635100 - Services Contracted, Non-professional 0.00 0.00 0.00 0.00 0.000.000.00 0.00 1,437.38
703100 - Machinery & Equipment 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
742,500.00 557,237.20 1,059,900.00 1,059,900.00 1,059,900.00942,500.00592,500.00Division: 141 - Non-departmental Surplus (Deficit):601,022.26 993,839.05
Division: 211 - Police
Revenue 0.00 13,436.71 0.00 0.00 0.0022,800.0025,200.00 26,495.26 21,638.22
441100 - Federal Grants 0.00 13,436.71 0.00 0.00 0.0022,800.0025,200.00 26,495.26 21,638.22
Expense 112,100.00 82,410.95 251,600.00 251,600.00 251,600.00280,000.00144,700.00 124,792.67 270,201.52
621150 - Small Tools and Minor Equipment 67,100.00 67,432.75 105,600.00 105,600.00 136,600.000.0067,700.00 53,288.20 0.00
635110 - Rentals 0.00 8,308.21 90,000.00 90,000.00 59,000.000.000.00 0.00 0.00
703100 - Machinery & Equipment 45,000.00 6,669.99 56,000.00 56,000.00 56,000.00280,000.0077,000.00 71,504.47 270,201.52
-112,100.00 -68,974.24 -251,600.00 -251,600.00 -251,600.00-257,200.00-119,500.00Division: 211 - Police Surplus (Deficit):-98,297.41 -248,563.30
Division: 215 - Emergency Management
Expense 0.00 0.00 30,000.00 30,000.00 0.000.000.00 0.00 0.00
703100 - Machinery & Equipment 0.00 0.00 30,000.00 30,000.00 0.000.000.00 0.00 0.00
0.00 0.00 30,000.00 30,000.00 0.000.000.00Division: 215 - Emergency Management Total:0.00 0.00
Division: 219 - Fire
Revenue 11,000.00 0.00 0.00 0.00 0.000.000.00 193,427.27 0.00
441100 - Federal Grants 11,000.00 0.00 0.00 0.00 0.000.000.00 193,427.27 0.00
445300 - Other Private Grants (Foundations, etc)0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
Expense 42,000.00 36,390.74 855,000.00 855,000.00 885,000.0030,000.00212,000.00 332,667.21 26,087.66
621150 - Small Tools and Minor Equipment 30,000.00 36,390.74 0.00 0.00 30,000.0030,000.00135,000.00 276,717.02 13,346.20
703100 - Machinery & Equipment 12,000.00 0.00 855,000.00 855,000.00 855,000.000.0077,000.00 55,950.19 12,741.46
-31,000.00 -36,390.74 -855,000.00 -855,000.00 -885,000.00-30,000.00-212,000.00Division: 219 - Fire Surplus (Deficit):-139,239.94 -26,087.66
Division: 314 - Engineering
Expense 0.00 0.00 12,000.00 12,000.00 12,000.0030,000.000.00 0.00 30,514.08
621150 - Small Tools and Minor Equipment 0.00 0.00 0.00 0.00 4,000.000.000.00 0.00 0.00
635110 - Rentals 0.00 0.00 12,000.00 12,000.00 8,000.000.000.00 0.00 0.00
703100 - Machinery & Equipment 0.00 0.00 0.00 0.00 0.0030,000.000.00 0.00 30,514.08
0.00 0.00 12,000.00 12,000.00 12,000.0030,000.000.00Division: 314 - Engineering Total:0.00 30,514.08
Division: 316 - Parks
Expense 170,000.00 103,396.55 112,400.00 112,400.00 112,400.00118,000.00198,000.00 171,572.85 109,569.56
621150 - Small Tools and Minor Equipment 0.00 16,810.80 0.00 0.00 10,000.000.000.00 0.00 16,355.60
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YTD Activity
2021
Total Budget
2020
Total Budget
2019
Total Budget
Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
635110 - Rentals 0.00 5,963.75 25,400.00 25,400.00 15,400.000.000.00 0.00 0.00
703100 - Machinery & Equipment 170,000.00 80,622.00 87,000.00 87,000.00 87,000.00118,000.00198,000.00 171,572.85 93,213.96
170,000.00 103,396.55 112,400.00 112,400.00 112,400.00118,000.00198,000.00Division: 316 - Parks Total:171,572.85 109,569.56
Division: 318 - Streets
Expense 360,000.00 33,247.20 291,400.00 291,400.00 346,400.00464,000.0025,000.00 20,115.36 482,372.61
621150 - Small Tools and Minor Equipment 0.00 11,063.00 0.00 0.00 15,000.000.000.00 0.00 0.00
635110 - Rentals 0.00 1,937.08 31,400.00 31,400.00 16,400.000.000.00 0.00 0.00
703100 - Machinery & Equipment 360,000.00 20,247.12 260,000.00 260,000.00 315,000.00464,000.0025,000.00 20,115.36 482,372.61
360,000.00 33,247.20 291,400.00 291,400.00 346,400.00464,000.0025,000.00Division: 318 - Streets Total:20,115.36 482,372.61
Division: 319 - Fleet Services: Garage/Shop
Expense 0.00 0.00 0.00 0.00 0.0050,000.000.00 0.00 48,303.21
703100 - Machinery & Equipment 0.00 0.00 0.00 0.00 0.0050,000.000.00 0.00 48,303.21
0.00 0.00 0.00 0.00 0.0050,000.000.00Division: 319 - Fleet Services: Garage/Shop Total:0.00 48,303.21
Division: 410 - Recreation
Expense 0.00 0.00 6,000.00 6,000.00 6,000.000.0070,000.00 0.00 0.00
635110 - Rentals 0.00 0.00 6,000.00 6,000.00 6,000.000.000.00 0.00 0.00
703100 - Machinery & Equipment 0.00 0.00 0.00 0.00 0.000.0070,000.00 0.00 0.00
0.00 0.00 6,000.00 6,000.00 6,000.000.0070,000.00Division: 410 - Recreation Total:0.00 0.00
Division: 511 - Building Inspection
Expense 0.00 0.00 0.00 0.00 0.000.0030,000.00 32,804.94 0.00
635110 - Rentals 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 0.000.0030,000.00 32,804.94 0.00
0.00 0.00 0.00 0.00 0.000.0030,000.00Division: 511 - Building Inspection Total:32,804.94 0.00
Division: 512 - Planning-Code Enforcement
Expense 13,000.00 4,659.94 12,000.00 12,000.00 12,000.0025,000.000.00 0.00 0.00
635110 - Rentals 0.00 4,659.94 12,000.00 12,000.00 12,000.000.000.00 0.00 0.00
703100 - Machinery & Equipment 13,000.00 0.00 0.00 0.00 0.0025,000.000.00 0.00 0.00
13,000.00 4,659.94 12,000.00 12,000.00 12,000.0025,000.000.00Division: 512 - Planning-Code Enforcement Total:0.00 0.00
Division: 514 - Rental Inspections
Expense 0.00 0.00 6,000.00 6,000.00 6,000.000.000.00 0.00 0.00
635110 - Rentals 0.00 0.00 6,000.00 6,000.00 6,000.000.000.00 0.00 0.00
703100 - Machinery & Equipment 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
0.00 0.00 6,000.00 6,000.00 6,000.000.000.00Division: 514 - Rental Inspections Total:0.00 0.00
56,400.00 310,568.53 -522,500.00 -522,500.00 -577,500.00-31,700.00-62,000.00Fund: 410 - Capital Equipment Fund Surplus (Deficit):138,991.76 48,428.63
Fund: 601 - Water Fund
Division: 601 - Water
Revenue 4,076,800.00 3,716,090.05 4,465,800.00 4,465,800.00 4,465,800.003,998,500.003,998,500.00 3,913,645.77 4,231,016.80
441100 - Federal Grants 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 0.000.000.00 0.00 0.00
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2021
YTD Activity
2021
Total Budget
2020
Total Budget
2019
Total Budget
Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
451320 - Non Sufficient Funds (NSF) Service Charge 0.00 1,505.00 0.00 0.00 0.000.000.00 1,400.00 1,050.00
455110 - Public Works Maintenance 0.00 1,115.50 0.00 0.00 0.000.000.00 0.00 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 44,000.00 0.00 31,400.00 31,400.00 31,400.0015,000.0015,000.00 73,633.16 66,600.65
471120 - Unrealized Gain/Loss on Investments 0.00 -39,350.64 0.00 0.00 0.000.000.00 37,859.02 21,165.27
475300 - Sale of Miscellaneous Property 0.00 0.00 1,700.00 1,700.00 1,700.000.000.00 187.50 1,646.00
475900 - Miscellaneous Revenues 0.00 283.16 0.00 0.00 0.000.000.00 -335.74 -134.68
481100 - Water Sales 3,938,300.00 3,599,298.10 4,278,900.00 4,278,900.00 4,278,900.003,829,500.003,829,500.00 3,635,439.32 3,980,492.67
481110 - Water Flat Rate Sales 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
481200 - Connection and Reconnection Fees 6,000.00 4,257.00 5,700.00 5,700.00 5,700.006,000.006,000.00 6,450.00 6,150.00
481300 - Penalties and Forfeited Discount 50,000.00 49,181.91 89,000.00 89,000.00 89,000.00100,000.00100,000.00 116,280.23 48,083.87
481410 - Water Tapping, Miscellaneous Fees 9,000.00 2,940.72 5,000.00 5,000.00 5,000.0018,000.0018,000.00 5,264.20 5,318.28
481420 - Meter Sales 12,000.00 72,319.44 35,400.00 35,400.00 35,400.0015,000.0015,000.00 14,376.08 80,241.62
481430 - Account Set-up Fee 17,500.00 21,839.86 18,700.00 18,700.00 18,700.0015,000.0015,000.00 19,320.00 20,403.12
491110 - Gain/loss on Sale of Fixed Assets 0.00 2,700.00 0.00 0.00 0.000.000.00 3,772.00 0.00
493100 - Transfer In From Other Funds 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
495100 - General Obligation Bond Proceeds 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
Expense 4,279,830.00 2,474,068.33 4,068,200.00 4,064,600.00 4,436,500.005,852,130.007,664,100.00 2,692,581.17 2,965,073.19
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 582,100.00 477,946.30 596,600.00 596,600.00 611,500.00543,500.00548,000.00 485,411.77 511,844.01
611105 - Part-time Permanent -Regular 0.00 0.00 0.00 0.00 0.000.0032,700.00 14,024.72 0.00
611110 - Temporary Employee - Regular 0.00 1,130.40 0.00 0.00 0.000.000.00 0.00 0.00
611200 - Full Time Employee - Overtime 34,000.00 31,320.67 34,000.00 34,000.00 34,000.0033,000.0033,000.00 43,914.84 36,944.94
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 2,449.92 20,043.87
612100 - Medicare Contribution 7,900.00 7,575.00 9,100.00 9,100.00 9,100.008,400.009,200.00 8,214.05 8,286.73
612110 - PERA Contribution 45,400.00 37,901.44 45,800.00 45,800.00 46,300.0043,400.0046,300.00 41,352.88 40,006.20
612120 - Social Security Contribution 33,900.00 32,389.20 38,600.00 38,600.00 38,600.0035,900.0038,200.00 35,119.38 35,432.47
612140 - Health Insurance 53,100.00 37,050.78 46,300.00 42,700.00 49,000.0049,100.0051,200.00 45,957.23 47,366.05
612150 - Dental Insurance 1,200.00 826.05 1,200.00 1,200.00 1,300.001,400.001,400.00 955.18 963.41
612160 - Life Insurance 200.00 223.73 300.00 300.00 300.00300.00300.00 251.78 247.34
612170 - Cash Benefit 23,000.00 22,160.84 28,400.00 28,400.00 28,400.0024,300.0027,000.00 22,178.20 20,738.06
612180 - Workers' Compensation 13,100.00 8,185.22 12,700.00 12,700.00 12,700.0013,100.0023,200.00 10,946.43 10,488.92
612190 - Short Term Disability 1,500.00 1,804.16 1,700.00 1,700.00 1,700.000.000.00 0.00 0.00
612195 - Long Term Disability 1,300.00 1,450.83 1,300.00 1,300.00 1,400.000.000.00 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 0.000.007,000.00 2,372.37 0.00
621100 - Fuels and Lubes 9,000.00 8,286.32 9,000.00 9,000.00 9,000.0014,280.0014,000.00 8,994.32 10,246.06
621110 - Clothing/Laundry Allowance 2,500.00 3,303.70 2,500.00 2,500.00 2,500.004,080.004,000.00 4,660.89 1,903.10
621120 - Office Supplies 820.00 208.34 800.00 800.00 800.00820.00800.00 723.30 271.84
621130 - Operating Supplies 66,000.00 77,912.09 75,600.00 75,600.00 75,600.0072,010.0070,600.00 75,707.89 68,844.61
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YTD Activity
2021
Total Budget
2020
Total Budget
2019
Total Budget
Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
621140 - Supplies for Repair & Maintenance 125,000.00 81,004.34 140,000.00 140,000.00 140,000.00122,200.00120,000.00 168,059.87 242,427.61
621150 - Small Tools and Minor Equipment 9,090.00 13,917.82 9,500.00 9,500.00 18,500.009,180.009,000.00 782.61 13,530.67
621160 - Work Order Transfer - Parts 5,600.00 316.55 5,000.00 5,000.00 5,000.005,610.005,500.00 12,470.13 4,348.25
631100 - Professional Services 90,400.00 29,189.90 85,000.00 85,000.00 85,000.0031,008.0030,400.00 5,605.77 25,800.28
631130 - Insurance - Non-personnel 700.00 583.30 8,700.00 8,700.00 8,700.0021,114.0020,700.00 24,636.00 21,114.00
631140 - Admin Charges 251,700.00 209,750.00 253,100.00 253,100.00 253,100.00285,906.00280,300.00 280,299.96 250,500.00
632100 - Dues & Subscription , Permit renewals 15,000.00 5,087.87 17,000.00 17,000.00 17,000.0025,500.0025,000.00 15,544.80 21,031.84
632110 - Transportation 1,100.00 0.00 1,100.00 1,100.00 1,100.00816.00800.00 3.15 0.00
632120 - Conferences and School 5,000.00 2,555.01 8,600.00 8,600.00 8,600.0010,404.0010,200.00 3,136.73 1,000.00
633100 - Advertising 400.00 0.00 400.00 400.00 400.00408.00400.00 209.00 0.00
633110 - Printing & Binding 300.00 186.98 300.00 300.00 300.00306.00300.00 322.45 252.89
633120 - Communication (phones, postage, etc)35,000.00 24,122.81 35,000.00 35,000.00 35,000.0039,576.0038,800.00 30,970.14 28,263.07
634100 - Utility Services 236,500.00 262,902.80 236,500.00 236,500.00 236,500.00275,400.00270,000.00 210,812.33 276,940.95
635100 - Services Contracted, Non-professional 304,500.00 180,455.99 334,500.00 334,500.00 364,500.00290,720.00266,200.00 277,646.46 262,977.40
635110 - Rentals 4,500.00 6,253.15 24,600.00 24,600.00 15,600.006,630.006,500.00 1,467.55 2,678.41
635120 - IS Fund Charge 2,520.00 2,100.00 2,500.00 2,500.00 2,500.002,550.002,500.00 2,499.96 2,550.00
635130 - Hardware & Software Support 20,000.00 22,557.23 20,000.00 20,000.00 20,000.000.000.00 0.00 101,404.20
638100 - Depreciation 932,000.00 776,666.70 932,000.00 932,000.00 932,000.00948,702.00930,100.00 850,258.03 890,608.50
638140 - Miscellaneous Expenses 0.00 4,367.85 0.00 0.00 0.000.000.00 0.00 2,988.16
638170 - Work Order Transfer - Labor 0.00 1,395.54 0.00 0.00 0.000.000.00 4,054.63 2,462.89
638180 - Pmts to Other Agencies 500.00 3,863.90 500.00 500.00 500.00510.00500.00 566.45 566.46
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 0.00 92,255.85 210,000.00 210,000.00 530,000.001,557,000.003,700,000.00 2,121,462.07 1,710,613.20
703100 - Machinery & Equipment 45,000.00 0.00 240,000.00 240,000.00 240,000.0035,000.000.00 0.00 32,161.04
705100 - Infrastructure 1,320,000.00 4,859.67 600,000.00 600,000.00 600,000.001,340,000.001,040,000.00 0.00 745,689.82
709999 - Contra Capital Outlay 0.00 0.00 0.00 0.00 0.000.000.00 -2,121,462.07 -2,488,464.06
993100 - Transfer Out to Other Funds 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
-203,030.00 1,242,021.72 397,600.00 401,200.00 29,300.00-1,853,630.00-3,665,600.00Division: 601 - Water Surplus (Deficit):1,221,064.60 1,265,943.61
Division: 650 - Internal Investments
Expense 422,030.00 0.00 422,100.00 422,100.00 577,200.00422,030.000.00 0.00 151,200.00
800100 - Principal Payment 323,450.00 0.00 333,200.00 333,200.00 473,200.00314,030.000.00 0.00 0.00
800200 - Interest Expense 98,580.00 0.00 88,900.00 88,900.00 104,000.00108,000.000.00 0.00 108,000.00
800300 - Fiscal Agent Fees 0.00 0.00 0.00 0.00 0.000.000.00 0.00 43,200.00
422,030.00 0.00 422,100.00 422,100.00 577,200.00422,030.000.00Division: 650 - Internal Investments Total:0.00 151,200.00
Division: 651 - Debt Service
Expense 795,970.00 58,554.17 795,700.00 795,700.00 632,300.00790,900.001,025,600.00 118,355.75 102,887.99
800100 - Principal Payment 690,000.00 0.00 705,000.00 705,000.00 565,000.00670,000.00885,000.00 0.00 0.00
800200 - Interest Expense 104,970.00 58,079.17 89,700.00 89,700.00 66,800.00119,900.00139,100.00 117,405.75 101,937.99
800300 - Fiscal Agent Fees 1,000.00 475.00 1,000.00 1,000.00 500.001,000.001,500.00 950.00 950.00
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YTD Activity
2021
Total Budget
2020
Total Budget
2019
Total Budget
Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
800400 - Bond Issuance Costs 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
795,970.00 58,554.17 795,700.00 795,700.00 632,300.00790,900.001,025,600.00Division: 651 - Debt Service Total:118,355.75 102,887.99
-1,421,030.00 1,183,467.55 -820,200.00 -816,600.00 -1,180,200.00-3,066,560.00-4,691,200.00Fund: 601 - Water Fund Surplus (Deficit):1,102,708.85 1,011,855.62
Fund: 602 - Sewer Fund
Division: 602 - Sewer
Revenue 6,262,900.00 4,816,904.85 6,518,400.00 6,518,400.00 7,038,400.006,231,380.006,231,375.00 6,398,811.30 6,036,827.23
421500 - Directly to City - Principal 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 0.00 520,000.000.000.00 0.00 0.00
443400 - All Other State Grants 0.00 0.00 0.00 0.00 0.0050,000.0050,000.00 251,666.12 0.00
455110 - Public Works Maintenance 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
471110 - Interest Earnings - Investments 29,500.00 0.00 26,400.00 26,400.00 26,400.0014,000.0014,000.00 49,531.44 55,934.83
471120 - Unrealized Gain/Loss on Investments 0.00 -33,048.80 0.00 0.00 0.000.000.00 21,772.45 20,815.89
473100 - General Contributions & Donations 0.00 0.00 0.00 0.00 0.000.000.00 0.00 22,800.00
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
482100 - Sewer Sales 6,060,400.00 4,686,797.91 6,242,400.00 6,242,400.00 6,242,400.005,948,880.005,948,875.00 5,822,692.62 5,692,827.70
482110 - Sewer Flat Rate Sales 115,000.00 89,127.67 158,900.00 158,900.00 158,900.00115,000.00115,000.00 134,289.30 198,076.49
482200 - Connection and Reconnection Fees 1,200.00 2,000.00 2,700.00 2,700.00 2,700.00500.00500.00 2,400.00 4,760.00
482300 - Penalties and Forfeited Discount 47,500.00 60,643.07 75,800.00 75,800.00 75,800.0095,000.0095,000.00 105,487.17 22,725.27
482410 - Sewer Tapping, Miscellaneous Fees 9,300.00 1,635.00 12,200.00 12,200.00 12,200.008,000.008,000.00 10,972.20 18,887.05
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 9,750.00 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 7,479,710.00 6,267,003.75 6,188,000.00 6,184,500.00 6,755,500.006,058,975.006,713,015.00 5,712,967.44 5,917,998.07
611100 - Full Time Employee - Regular 300,200.00 245,220.54 312,200.00 312,200.00 313,900.00299,600.00235,300.00 230,792.23 277,431.76
611105 - Part-time Permanent -Regular 0.00 565.20 0.00 0.00 0.0012,000.0011,700.00 6,145.86 0.00
611110 - Temporary Employee - Regular 16,000.00 7,222.00 16,000.00 16,000.00 16,000.0015,500.0015,500.00 20,221.50 492.38
611200 - Full Time Employee - Overtime 21,200.00 14,213.91 21,200.00 21,200.00 21,200.0020,600.0020,600.00 20,310.52 21,918.78
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 -4,931.29 -8,170.28
612100 - Medicare Contribution 4,700.00 3,781.53 4,800.00 4,800.00 4,800.004,900.004,100.00 4,083.98 4,138.27
612110 - PERA Contribution 22,900.00 19,313.38 23,700.00 23,700.00 23,700.0024,000.0020,100.00 19,755.54 21,823.08
612120 - Social Security Contribution 19,900.00 16,169.98 20,200.00 20,200.00 20,100.0020,800.0017,500.00 17,460.21 17,694.19
612140 - Health Insurance 41,500.00 40,650.64 54,000.00 50,500.00 49,900.0037,200.0028,600.00 31,957.20 39,254.90
612150 - Dental Insurance 1,000.00 811.27 1,100.00 1,100.00 1,100.00900.00500.00 734.44 866.30
612160 - Life Insurance 100.00 116.29 100.00 100.00 100.00100.00100.00 126.48 141.97
612170 - Cash Benefit 6,300.00 3,100.71 3,500.00 3,500.00 3,500.009,800.009,600.00 6,102.06 5,788.55
612180 - Workers' Compensation 5,800.00 4,470.02 6,300.00 6,300.00 6,300.005,800.009,100.00 5,310.59 5,444.59
612190 - Short Term Disability 1,000.00 948.43 1,000.00 1,000.00 1,000.000.000.00 0.00 0.00
612195 - Long Term Disability 900.00 765.30 800.00 800.00 800.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 100.00 0.00 0.00 0.000.000.00 0.00 0.00
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YTD Activity
2021
Total Budget
2020
Total Budget
2019
Total Budget
Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
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 2,873.84 0.00
621100 - Fuels and Lubes 11,000.00 10,248.63 11,000.00 11,000.00 11,000.0013,260.0013,000.00 10,746.60 11,247.75
621110 - Clothing/Laundry Allowance 4,000.00 2,789.55 4,000.00 4,000.00 4,000.003,670.003,600.00 3,917.08 3,042.69
621120 - Office Supplies 300.00 80.88 300.00 300.00 300.00310.00300.00 80.32 88.48
621130 - Operating Supplies 1,200.00 497.88 1,200.00 1,200.00 1,200.002,550.002,500.00 1,269.01 1,258.32
621140 - Supplies for Repair & Maintenance 14,000.00 17,108.76 14,000.00 14,000.00 14,000.0014,280.0014,000.00 5,555.26 11,581.92
621150 - Small Tools and Minor Equipment 3,000.00 11,723.01 5,000.00 5,000.00 5,000.003,060.003,000.00 1,636.13 1,021.01
621160 - Work Order Transfer - Parts 6,000.00 3,896.58 6,000.00 6,000.00 6,000.003,060.003,000.00 4,702.24 4,878.36
631100 - Professional Services 10,000.00 2,238.00 9,300.00 9,300.00 99,300.0013,566.0013,300.00 3,453.85 5,860.70
631130 - Insurance - Non-personnel 7,700.00 6,416.70 4,700.00 4,700.00 4,700.0036,924.0036,200.00 43,080.00 36,924.00
631140 - Admin Charges 251,700.00 209,750.00 253,100.00 253,100.00 253,100.00230,316.00225,800.00 225,800.04 295,500.00
632100 - Dues & Subscription , Permit renewals 1,000.00 2,794.00 1,000.00 1,000.00 1,000.001,020.001,000.00 478.50 1,518.75
632110 - Transportation 100.00 0.00 100.00 100.00 100.00102.00100.00 15.00 15.00
632120 - Conferences and School 3,500.00 2,692.85 7,000.00 7,000.00 7,000.003,060.003,000.00 4,138.81 2,060.00
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 98.01 0.00
633120 - Communication (phones, postage, etc)15,800.00 12,602.49 15,800.00 15,800.00 15,800.0015,504.0015,200.00 15,117.01 15,209.54
634100 - Utility Services 4,582,300.00 4,580,390.45 4,823,000.00 4,823,000.00 4,823,000.004,717,920.004,625,415.00 4,645,016.55 4,729,562.54
635100 - Services Contracted, Non-professional 88,400.00 45,835.77 138,400.00 138,400.00 138,400.0067,932.0066,600.00 82,882.53 111,326.74
635110 - Rentals 1,500.00 4,116.01 7,500.00 7,500.00 7,500.001,530.001,500.00 295.40 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 5,800.00 19,529.07 5,800.00 5,800.00 5,800.000.000.00 0.00 9,362.85
638100 - Depreciation 320,910.00 267,425.00 320,900.00 320,900.00 320,900.00324,156.00317,800.00 302,800.36 285,622.63
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 4,444.16 0.00 0.00 0.000.000.00 941.58 5,092.30
701100 - Building & Building Improvements 750,000.00 694,084.76 40,000.00 40,000.00 520,000.000.000.00 44,260.06 64,728.34
703100 - Machinery & Equipment 45,000.00 0.00 55,000.00 55,000.00 55,000.000.00345,000.00 0.00 0.00
705100 - Infrastructure 915,000.00 10,890.00 0.00 0.00 0.00155,555.00650,000.00 927,797.82 87,224.51
709999 - Contra Capital Outlay 0.00 0.00 0.00 0.00 0.000.000.00 -972,057.88 -151,952.85
-1,216,810.00 -1,450,098.90 330,400.00 333,900.00 282,900.00172,405.00-481,640.00Division: 602 - Sewer Surplus (Deficit):685,843.86 118,829.16
Division: 650 - Internal Investments
Expense 0.00 0.00 0.00 0.00 44,200.000.000.00 0.00 0.00
800100 - Principal Payment 0.00 0.00 0.00 0.00 40,000.000.000.00 0.00 0.00
800200 - Interest Expense 0.00 0.00 0.00 0.00 4,200.000.000.00 0.00 0.00
800300 - Fiscal Agent Fees 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
0.00 0.00 0.00 0.00 44,200.000.000.00Division: 650 - Internal Investments Total:0.00 0.00
Division: 651 - Debt Service
Expense 42,480.00 4,141.67 46,400.00 46,400.00 0.0043,500.009,600.00 9,137.50 8,087.50
800100 - Principal Payment 35,000.00 0.00 40,000.00 40,000.00 0.0035,000.000.00 0.00 0.00
800200 - Interest Expense 7,480.00 4,141.67 6,400.00 6,400.00 0.008,500.009,600.00 9,137.50 8,087.50
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Budget Worksheet For Fiscal: 2021 Period Ending: 12/31/2021
Account Typ…
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YTD Activity
2021
Total Budget
2020
Total Budget
2019
Total Budget
Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
800300 - Fiscal Agent Fees 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
42,480.00 4,141.67 46,400.00 46,400.00 0.0043,500.009,600.00Division: 651 - Debt Service Total:9,137.50 8,087.50
-1,259,290.00 -1,454,240.57 284,000.00 287,500.00 238,700.00128,905.00-491,240.00Fund: 602 - Sewer Fund Surplus (Deficit):676,706.36 110,741.66
Fund: 603 - Storm Water Fund
Division: 603 - Storm
Revenue 1,542,600.00 1,508,927.90 1,762,000.00 1,762,000.00 2,242,000.001,519,400.001,476,100.00 1,565,848.90 1,860,793.67
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 500.00 879.89 500.00 500.00 500.000.000.00 728.34 1,497.44
421600 - Directly to City - Interest 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 0.00 480,000.000.000.00 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 0.00 300,000.00 0.00 0.00 0.000.000.00 0.00 0.00
445200 - Watershed District Grants 0.00 50,000.00 0.00 0.00 0.000.000.00 8,957.43 118,409.78
471110 - Interest Earnings - Investments 16,400.00 0.00 25,800.00 25,800.00 25,800.0015,000.0015,000.00 41,544.74 54,717.26
471120 - Unrealized Gain/Loss on Investments 0.00 -32,329.40 0.00 0.00 0.000.000.00 23,367.03 22,068.99
473100 - General Contributions & Donations 0.00 0.00 0.00 0.00 0.000.000.00 0.00 141,016.00
474110 - Other Reimbursements 0.00 0.00 0.00 0.00 0.000.000.00 0.00 126.77
475900 - Miscellaneous Revenues 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.14
483110 - Storm Sewer Collection 1,515,300.00 1,182,593.48 1,721,500.00 1,721,500.00 1,721,500.001,487,400.001,444,100.00 1,471,347.40 1,516,186.80
483120 - Harris Pond Assessment 3,400.00 -378.39 3,500.00 3,500.00 3,500.003,000.003,000.00 3,775.16 3,825.82
483300 - Storm Sewer Penalties 7,000.00 8,162.32 10,700.00 10,700.00 10,700.0014,000.0014,000.00 16,128.80 2,944.67
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 2,813,670.00 1,298,402.23 2,153,400.00 2,152,200.00 2,210,200.002,456,320.002,746,600.00 1,201,712.35 1,257,194.86
611100 - Full Time Employee - Regular 378,400.00 322,414.55 436,800.00 436,800.00 439,500.00423,000.00346,500.00 348,829.35 384,251.18
611105 - Part-time Permanent -Regular 0.00 0.00 0.00 0.00 0.000.005,800.00 3,072.92 0.00
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 11,400.00 15,840.37 11,400.00 11,400.00 11,400.0011,100.0020,000.00 25,866.38 25,603.33
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 5,600.00 4,757.98 6,200.00 6,200.00 6,100.006,400.005,300.00 5,426.90 5,788.92
612110 - PERA Contribution 28,900.00 25,091.24 32,000.00 32,000.00 32,000.0032,600.0027,300.00 27,764.21 29,940.04
612120 - Social Security Contribution 23,900.00 20,347.03 26,200.00 26,200.00 26,100.0026,200.0022,500.00 23,212.95 24,755.80
612140 - Health Insurance 52,900.00 49,396.79 70,400.00 69,200.00 67,700.0058,700.0038,200.00 44,607.47 53,787.58
612150 - Dental Insurance 1,100.00 941.14 1,500.00 1,500.00 1,500.001,300.001,000.00 987.05 1,099.95
612160 - Life Insurance 200.00 145.54 200.00 200.00 200.00300.00200.00 170.94 184.82
612170 - Cash Benefit 7,900.00 4,066.99 4,600.00 4,600.00 4,600.0012,800.008,400.00 8,488.63 7,253.97
612180 - Workers' Compensation 9,700.00 6,210.76 9,700.00 9,700.00 9,700.009,700.009,900.00 8,415.03 9,184.56
612190 - Short Term Disability 1,300.00 1,233.48 1,300.00 1,300.00 1,300.000.000.00 0.00 0.00
612195 - Long Term Disability 1,000.00 1,003.12 1,000.00 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
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Budget Worksheet For Fiscal: 2021 Period Ending: 12/31/2021
Account Typ…
2021
YTD Activity
2021
Total Budget
2020
Total Budget
2019
Total Budget
Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
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 4,073.76 3,500.00 3,500.00 3,500.000.000.00 2,517.54 4,281.45
621110 - Clothing/Laundry Allowance 500.00 460.46 500.00 500.00 500.00400.000.00 0.00 0.00
621130 - Operating Supplies 3,600.00 402.95 3,600.00 3,600.00 3,600.005,500.00200.00 3,041.01 0.00
621140 - Supplies for Repair & Maintenance 10,000.00 9,886.49 10,000.00 10,000.00 10,000.0015,000.0015,000.00 3,072.27 15,921.72
621150 - Small Tools and Minor Equipment 2,100.00 5,576.33 13,100.00 13,100.00 22,100.002,100.001,600.00 449.64 1,910.95
621160 - Work Order Transfer - Parts 2,500.00 80.27 1,500.00 1,500.00 1,500.000.000.00 227.03 2,307.93
631100 - Professional Services 207,120.00 17,281.00 57,100.00 57,100.00 227,100.00107,140.007,100.00 62,950.49 21,501.23
631130 - Insurance - Non-personnel 500.00 416.70 500.00 500.00 500.001,632.001,600.00 1,908.00 1,632.00
631140 - Admin Charges 176,200.00 146,833.30 179,400.00 179,400.00 179,400.00139,944.00137,200.00 137,199.96 159,600.00
632100 - Dues & Subscription , Permit renewals 4,000.00 2,900.00 10,000.00 10,000.00 10,000.003,500.001,500.00 2,894.00 3,999.40
632120 - Conferences and School 500.00 504.95 2,000.00 2,000.00 2,000.001,500.001,000.00 207.50 0.00
633100 - Advertising 300.00 0.00 300.00 300.00 300.00500.00600.00 91.00 0.00
633120 - Communication (phones, postage, etc)200.00 126.25 2,000.00 2,000.00 2,000.00100.00100.00 151.25 152.50
634100 - Utility Services 4,500.00 2,371.98 4,500.00 4,500.00 4,500.003,000.003,000.00 2,994.80 3,625.30
635100 - Services Contracted, Non-professional 223,500.00 125,756.41 385,000.00 385,000.00 505,000.00255,504.00125,700.00 172,831.46 139,502.46
635110 - Rentals 400.00 0.00 6,400.00 6,400.00 14,400.00400.000.00 215.71 2,354.00
635130 - Hardware & Software Support 5,450.00 16,508.68 5,700.00 5,700.00 5,700.000.000.00 0.00 6,787.15
638100 - Depreciation 317,000.00 264,166.70 317,000.00 317,000.00 317,000.00300,000.00363,900.00 313,769.22 349,959.00
638140 - Miscellaneous Expenses 0.00 400.00 0.00 0.00 0.000.000.00 0.00 500.00
638170 - Work Order Transfer - Labor 0.00 441.65 0.00 0.00 0.000.000.00 349.64 1,309.62
703100 - Machinery & Equipment 0.00 0.00 0.00 0.00 0.000.00230,000.00 216,929.33 0.00
705100 - Infrastructure 1,333,000.00 248,765.36 550,000.00 550,000.00 300,000.001,038,000.001,373,000.00 537,819.70 868,163.55
709999 - Contra Capital Outlay 0.00 0.00 0.00 0.00 0.000.000.00 -754,749.03 -868,163.55
993100 - Transfer Out to Other Funds 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
-1,271,070.00 210,525.67 -391,400.00 -390,200.00 31,800.00-936,920.00-1,270,500.00Division: 603 - Storm Surplus (Deficit):364,136.55 603,598.81
Division: 650 - Internal Investments
Expense 0.00 0.00 0.00 0.00 28,000.000.000.00 0.00 0.00
800100 - Principal Payment 0.00 0.00 0.00 0.00 25,000.000.000.00 0.00 0.00
800200 - Interest Expense 0.00 0.00 0.00 0.00 3,000.000.000.00 0.00 0.00
800300 - Fiscal Agent Fees 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
0.00 0.00 0.00 0.00 28,000.000.000.00Division: 650 - Internal Investments Total:0.00 0.00
Division: 651 - Debt Service
Expense 35,590.00 3,071.88 29,800.00 29,800.00 0.0031,400.0032,200.00 6,850.01 6,100.00
800100 - Principal Payment 30,000.00 0.00 25,000.00 25,000.00 0.0025,000.0025,000.00 0.00 0.00
800200 - Interest Expense 5,590.00 3,071.88 4,800.00 4,800.00 0.006,400.007,200.00 6,850.01 6,100.00
800300 - Fiscal Agent Fees 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
35,590.00 3,071.88 29,800.00 29,800.00 0.0031,400.0032,200.00Division: 651 - Debt Service Total:6,850.01 6,100.00
-1,306,660.00 207,453.79 -421,200.00 -420,000.00 3,800.00-968,320.00-1,302,700.00Fund: 603 - Storm Water Fund Surplus (Deficit):357,286.54 597,498.81
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Budget Worksheet For Fiscal: 2021 Period Ending: 12/31/2021
Account Typ…
2021
YTD Activity
2021
Total Budget
2020
Total Budget
2019
Total Budget
Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
Fund: 609 - Municipal Liquor
Division: 691 - Store 1 - Cub location
Revenue 4,753,500.00 5,272,757.67 5,736,500.00 5,736,500.00 5,736,500.004,610,900.004,872,022.00 4,840,781.90 5,804,799.99
461120 - Restitution Payments 0.00 0.00 0.00 0.00 0.000.000.00 35.06 12.37
471110 - Interest Earnings - Investments 4,300.00 0.00 6,800.00 6,800.00 6,800.000.000.00 7,288.34 14,528.59
471120 - Unrealized Gain/Loss on Investments 0.00 -8,584.14 0.00 0.00 0.000.000.00 2,524.78 6,784.12
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 0.42 0.00 0.00 0.000.000.00 275.16 98.20
484100 - Liquor 1,790,610.00 2,217,585.05 2,237,500.00 2,237,500.00 2,237,500.001,715,700.001,769,489.00 1,789,027.71 2,237,495.95
484200 - Wine 737,030.00 717,514.74 858,500.00 858,500.00 858,500.00692,800.00761,005.00 722,535.00 858,454.97
484300 - Beer 2,241,130.00 2,361,219.25 2,588,600.00 2,588,600.00 2,588,600.002,153,100.002,280,592.00 2,277,098.65 2,588,561.04
484350 - Reward Redemptions -123,496.00 -131,195.00 -143,800.00 -143,800.00 -143,800.00-119,900.00-127,365.00 -130,276.25 -143,827.50
484400 - Miscellaneous Merchandise 103,308.00 115,901.42 188,300.00 188,300.00 188,300.00100,300.00114,374.00 103,038.27 118,343.48
484500 - Cigars, Chewing Tobacco 0.00 0.00 0.00 0.00 0.007,300.0010,046.00 8,421.36 4,293.46
484510 - Cigarettes 0.00 0.00 0.00 0.00 0.0061,000.0063,281.00 60,304.00 39,260.00
484610 - Beer - Deposits/Returns 515.00 79.00 500.00 500.00 500.00500.00500.00 549.00 -210.00
484620 - Cash Over / Short 103.00 91.67 100.00 100.00 100.00100.00100.00 -123.67 -119.38
484630 - Sales Tax Over / Short 0.00 145.26 0.00 0.00 0.000.000.00 84.49 128.85
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 80,995.84
Expense 4,818,410.00 4,994,412.94 5,593,900.00 5,593,900.00 5,599,300.004,662,600.004,788,450.00 4,700,764.05 5,309,379.76
500100 - Cost of Goods Sold 3,443,190.00 3,731,736.59 4,035,700.00 4,035,700.00 4,035,700.003,343,000.003,543,959.00 3,477,406.82 4,035,684.44
500101 - Cost of Goods Sold - Freight 25,340.00 23,944.95 27,000.00 27,000.00 27,000.0025,600.0025,625.00 23,354.72 26,964.27
611100 - Full Time Employee - Regular 248,300.00 239,369.93 352,600.00 352,600.00 359,200.00226,000.00222,200.00 190,104.31 229,783.14
611105 - Part-time Permanent -Regular 120,300.00 106,764.76 119,800.00 119,800.00 119,800.00117,000.00115,300.00 119,782.82 113,503.93
611110 - Temporary Employee - Regular 0.00 4,483.64 0.00 0.00 0.000.000.00 0.00 4,786.96
611200 - Full Time Employee - Overtime 2,800.00 2,302.94 2,800.00 2,800.00 2,800.002,700.002,600.00 3,238.76 4,009.04
611210 - Temporary/Part-time Employee - Overtime 0.00 0.00 0.00 0.00 0.000.000.00 174.69 21.92
611300 - Employee Leave 0.00 0.00 0.00 0.00 0.000.000.00 15,533.00 -6,067.72
612100 - Medicare Contribution 5,000.00 5,071.89 6,600.00 6,600.00 6,600.005,000.004,900.00 4,771.99 4,842.74
612110 - PERA Contribution 18,700.00 25,719.11 34,400.00 34,400.00 34,400.0023,800.0023,300.00 22,750.69 24,155.81
612120 - Social Security Contribution 21,400.00 21,684.06 28,400.00 28,400.00 28,300.0021,500.0021,000.00 20,401.65 20,703.75
612140 - Health Insurance 53,400.00 36,026.37 50,900.00 50,900.00 49,800.0045,900.0042,500.00 42,284.01 51,463.92
612150 - Dental Insurance 800.00 641.15 900.00 900.00 900.00500.00500.00 479.99 694.87
612160 - Life Insurance 100.00 131.72 200.00 200.00 200.00100.00100.00 113.97 136.63
612170 - Cash Benefit 5,700.00 6,513.53 8,600.00 8,600.00 8,600.005,800.005,700.00 5,743.31 5,765.31
612180 - Workers' Compensation 8,400.00 7,010.47 9,200.00 9,200.00 9,200.008,400.0011,300.00 7,679.13 7,990.71
612190 - Short Term Disability 800.00 947.51 1,200.00 1,200.00 1,200.000.000.00 0.00 0.00
612195 - Long Term Disability 700.00 773.89 1,000.00 1,000.00 1,000.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 175.00 0.00 0.00 0.000.000.00 50.00 60.00
613130 - Unemployment Compensation 0.00 0.00 0.00 0.00 0.000.000.00 1,054.44 50.51
Page 157
Budget Worksheet For Fiscal: 2021 Period Ending: 12/31/2021
Account Typ…
2021
YTD Activity
2021
Total Budget
2020
Total Budget
2019
Total Budget
Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
621100 - Fuels and Lubes 0.00 0.00 0.00 0.00 0.000.00100.00 0.00 0.00
621110 - Clothing/Laundry Allowance 2,970.00 0.00 3,000.00 3,000.00 3,000.003,000.000.00 1,473.75 0.00
621120 - Office Supplies 1,490.00 1,270.13 1,500.00 1,500.00 1,500.001,500.000.00 97.34 156.99
621130 - Operating Supplies 14,850.00 14,540.29 14,900.00 14,900.00 14,900.0015,000.000.00 11,713.67 15,859.78
621140 - Supplies for Repair & Maintenance 1,980.00 1,012.71 2,000.00 2,000.00 2,000.002,000.000.00 1,229.01 1,421.92
621150 - Small Tools and Minor Equipment 0.00 5,054.34 0.00 0.00 0.000.000.00 0.00 3,300.00
621160 - Work Order Transfer - Parts 500.00 0.00 500.00 500.00 500.00500.000.00 0.00 0.00
631100 - Professional Services 4,160.00 1,856.00 4,000.00 4,000.00 4,000.004,200.005,125.00 1,899.96 1,989.16
631130 - Insurance - Non-personnel 9,600.00 8,000.00 9,600.00 9,600.00 9,600.008,900.0016,912.00 20,124.00 8,900.04
631140 - Admin Charges 101,000.00 84,166.70 126,300.00 126,300.00 126,300.0054,900.0051,250.00 51,249.96 54,900.00
632100 - Dues & Subscription , Permit renewals 9,600.00 60.00 9,600.00 9,600.00 9,600.005,700.005,638.00 3,920.50 7,014.39
632120 - Conferences and School 2,000.00 0.00 2,000.00 2,000.00 2,000.002,000.002,050.00 0.00 179.69
633100 - Advertising 11,980.00 4,976.65 11,000.00 11,000.00 11,000.0012,100.002,050.00 6,673.09 4,766.96
633110 - Printing & Binding 200.00 340.40 200.00 200.00 200.00200.00205.00 336.90 1,409.99
633120 - Communication (phones, postage, etc)5,000.00 4,869.16 5,000.00 5,000.00 5,000.004,800.004,750.00 4,946.60 5,632.71
634100 - Utility Services 28,500.00 19,002.78 28,500.00 28,500.00 28,500.0036,500.0035,875.00 19,532.35 19,713.15
635100 - Services Contracted, Non-professional 119,500.00 103,822.38 119,500.00 119,500.00 119,500.0090,000.0089,175.00 94,511.84 101,720.70
635110 - Rentals 223,150.00 231,072.34 224,000.00 224,000.00 224,000.00225,400.00213,255.00 223,822.29 238,421.30
635120 - IS Fund Charge 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
635130 - Hardware & Software Support 2,000.00 20,646.16 28,000.00 28,000.00 28,000.000.000.00 0.00 21,866.28
638100 - Depreciation 46,000.00 38,333.30 46,000.00 46,000.00 46,000.0039,100.0046,068.00 45,808.53 19,076.51
638140 - Miscellaneous Expenses 500.00 8.79 500.00 500.00 500.005,500.00513.00 0.00 0.00
638170 - Work Order Transfer - Labor 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 0.0015,000.0018,000.00 18,642.00 10,747.83
704100 - Furniture & Fixtures 0.00 10,000.00 0.00 0.00 0.0032,500.000.00 0.00 21,974.35
709999 - Contra Capital Outlay 0.00 0.00 0.00 0.00 0.000.000.00 -18,642.00 -32,722.18
993100 - Transfer Out to Other Funds 278,500.00 232,083.30 278,500.00 278,500.00 278,500.00278,500.00278,500.00 278,499.96 278,499.96
-64,910.00 278,344.73 142,600.00 142,600.00 137,200.00-51,700.0083,572.00Division: 691 - Store 1 - Cub location Surplus (Deficit):140,017.85 495,420.23
Division: 692 - Store 2 - Hwy 65 location
Revenue 1,307,900.00 1,133,415.93 1,339,000.00 1,339,000.00 1,339,000.001,269,800.001,347,988.00 1,365,140.34 1,006,208.14
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 0.00 0.00 0.00 0.000.000.00 0.00 50.00
484100 - Liquor 466,180.00 427,499.96 478,100.00 478,100.00 478,100.00444,100.00471,542.00 478,122.66 373,376.80
484200 - Wine 172,114.00 144,763.46 173,400.00 173,400.00 173,400.00158,600.00174,197.00 173,370.28 138,091.78
484300 - Beer 679,288.00 569,578.20 700,100.00 700,100.00 700,100.00651,000.00680,051.00 700,075.32 498,017.76
484350 - Reward Redemptions -38,831.00 -33,070.00 -42,900.00 -42,900.00 -42,900.00-37,700.00-35,075.00 -42,943.75 -32,827.50
484400 - Miscellaneous Merchandise 29,046.00 24,446.20 30,200.00 30,200.00 30,200.0028,200.0030,450.00 30,221.82 21,320.78
484500 - Cigars, Chewing Tobacco 0.00 0.00 0.00 0.00 0.00800.001,498.00 773.25 159.14
Page 158
Budget Worksheet For Fiscal: 2021 Period Ending: 12/31/2021
Account Typ…
2021
YTD Activity
2021
Total Budget
2020
Total Budget
2019
Total Budget
Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
484510 - Cigarettes 0.00 0.00 0.00 0.00 0.0024,700.0025,225.00 25,409.00 7,635.00
484610 - Beer - Deposits/Returns 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
484620 - Cash Over / Short 103.00 52.88 100.00 100.00 100.00100.00100.00 27.31 255.52
484630 - Sales Tax Over / Short 0.00 145.23 0.00 0.00 0.000.000.00 84.45 128.86
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 1,524,920.00 1,112,730.48 1,340,400.00 1,340,400.00 1,491,500.001,303,400.001,389,317.00 1,336,101.01 1,169,133.56
500100 - Cost of Goods Sold 980,900.00 835,981.19 1,032,000.00 1,032,000.00 1,032,000.00965,000.001,031,134.00 1,032,049.95 839,053.72
500101 - Cost of Goods Sold - Freight 8,020.00 4,981.00 6,200.00 6,200.00 6,200.008,100.008,450.00 6,215.90 5,139.22
611100 - Full Time Employee - Regular 148,300.00 110,063.70 79,400.00 79,400.00 81,100.00111,000.00119,600.00 103,624.89 133,032.27
611105 - Part-time Permanent -Regular 20,600.00 5,057.07 21,100.00 21,100.00 21,100.0020,000.0020,300.00 15,836.27 6,156.58
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 3,100.00 1,959.01 3,100.00 3,100.00 3,100.003,000.002,600.00 3,238.55 4,008.87
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 2,100.00 1,642.81 1,400.00 1,400.00 1,400.002,000.002,100.00 1,718.91 1,967.05
612110 - PERA Contribution 11,200.00 8,558.87 7,500.00 7,500.00 7,500.0010,000.0012,500.00 9,031.14 10,328.46
612120 - Social Security Contribution 9,000.00 7,027.46 6,000.00 6,000.00 6,000.008,000.009,000.00 7,352.79 8,412.89
612140 - Health Insurance 32,300.00 23,816.59 21,600.00 21,600.00 21,000.0016,400.0018,200.00 22,209.28 30,657.42
612150 - Dental Insurance 800.00 527.60 400.00 400.00 400.00500.00500.00 478.76 692.63
612160 - Life Insurance 100.00 71.89 100.00 100.00 100.00100.00100.00 70.05 92.05
612170 - Cash Benefit 0.00 1,430.27 2,900.00 2,900.00 2,900.000.000.00 0.00 0.00
612180 - Workers' Compensation 3,400.00 2,658.66 3,700.00 3,700.00 3,700.003,400.005,100.00 2,950.26 3,235.08
612190 - Short Term Disability 400.00 438.23 300.00 300.00 300.000.000.00 0.00 0.00
612195 - Long Term Disability 400.00 358.28 200.00 200.00 200.000.000.00 0.00 0.00
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.00 0.000.000.00 50.00 40.00
613130 - Unemployment Compensation 0.00 0.00 0.00 0.00 0.000.000.00 0.00 0.00
621110 - Clothing/Laundry Allowance 990.00 0.00 1,000.00 1,000.00 1,000.001,000.001,128.00 0.00 0.00
621120 - Office Supplies 100.00 0.00 100.00 100.00 100.00100.00102.00 0.00 0.00
621130 - Operating Supplies 1,090.00 60.57 1,100.00 1,100.00 1,100.001,100.001,025.00 26.76 580.82
621140 - Supplies for Repair & Maintenance 7,400.00 0.00 7,400.00 7,400.00 7,400.0010,000.0010,250.00 0.00 580.78
621150 - Small Tools and Minor Equipment 0.00 0.00 0.00 0.00 0.000.000.00 0.00 2,200.00
631100 - Professional Services 9,900.00 1,092.00 9,900.00 9,900.00 9,900.0010,000.0010,250.00 1,185.27 1,746.61
631130 - Insurance - Non-personnel 3,300.00 2,750.00 3,400.00 3,400.00 3,400.003,200.008,200.00 9,756.00 3,200.04
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 0.00 100.00 100.00 100.00100.00103.00 20.50 1.00
633100 - Advertising 2,970.00 0.00 3,000.00 3,000.00 3,000.003,000.002,050.00 20.00 27.72
633120 - Communication (phones, postage, etc)4,160.00 3,864.77 4,200.00 4,200.00 4,200.004,200.002,767.00 4,024.41 4,528.25
634100 - Utility Services 15,300.00 11,966.45 15,300.00 15,300.00 15,300.0017,000.0016,913.00 12,649.25 13,175.55
635100 - Services Contracted, Non-professional 30,690.00 23,354.92 30,700.00 30,700.00 30,700.0031,000.0030,750.00 25,747.14 24,461.69
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 18,000.00 15,000.00 18,000.00 18,000.00 18,000.0014,600.0015,580.00 17,775.79 15,745.72
Page 159
Budget Worksheet For Fiscal: 2021 Period Ending: 12/31/2021
Account Typ…
2021
YTD Activity
2021
Total Budget
2020
Total Budget
2019
Total Budget
Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
638140 - Miscellaneous Expenses 200.00 0.00 200.00 200.00 200.00500.00513.00 0.00 0.00
638180 - Pmts to Other Agencies 100.00 69.14 100.00 100.00 100.00100.00102.00 69.14 69.14
701100 - Building & Building Improvements 150,000.00 0.00 0.00 0.00 150,000.000.000.00 0.00 55,295.00
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 -55,295.00
993100 - Transfer Out to Other Funds 60,000.00 50,000.00 60,000.00 60,000.00 60,000.0060,000.0060,000.00 60,000.00 60,000.00
-217,020.00 20,685.45 -1,400.00 -1,400.00 -152,500.00-33,600.00-41,329.00Division: 692 - Store 2 - Hwy 65 location Surplus (Deficit):29,039.33 -162,925.42
-281,930.00 299,030.18 141,200.00 141,200.00 -15,300.00-85,300.0042,243.00Fund: 609 - Municipal Liquor Surplus (Deficit):169,057.18 332,494.81
-5,519,870.00 -1,941,300.00 -1,752,400.00 -3,258,800.00-4,311,198.00-8,432,887.00 -9,724,822.00Report Surplus (Deficit):1,023,194.59 5,624,631.62
Page 160
Budget Worksheet For Fiscal: 2021 Period Ending: 12/31/2021
Fund Summary
Fund
2021
YTD Activity
2021
Total Budget
2020
Total Budget
2019
Total Budget
Defined Budgets
2020
Total Activity
2019
Total Activity
2022
2022 Planning
2022
2022 Proposed
2022
2022 Final
101 - General Fund 0.00 -180,600.00 0.00 0.002,045,000.00-30,000.00 -8,361,750.80-881,655.03 3,431,365.22
225 - Cable TV Fund -80,110.00 -79,800.00 -79,800.00 -83,100.00-81,380.00-14,100.00 -74,480.10-36,620.95 -37,822.31
237 - Solid Waste Abatement 11,700.00 3,700.00 3,700.00 2,500.002,170.00200.00 -5,361.071,021.53 -2,086.35
260 - Police Activity Fund 0.00 0.00 0.00 0.00-800.00282,000.00 -19,996.273,489.51 3,325.47
270 - Springbrook NC Fund -32,000.00 400.00 400.00 -12,900.0012,187.0024,297.00 -162,423.5637,471.52 -56,171.91
405 - Capital Improvements-BLDG -168,000.00 -28,000.00 -28,000.00 -198,000.00-424,500.00-179,000.00 -89,738.04-572,774.60 -123,706.08
406 - Capital Improvements-STR -622,650.00 -162,800.00 -162,800.00 -960,800.00-556,200.00-1,387,200.00 -1,312,898.7967,662.30 553,834.40
407 - Capital Improvements-PKS -407,000.00 -95,000.00 -95,000.00 -380,000.00-1,212,000.00-456,000.00 -196,169.68205,514.85 -261,171.43
409 - Capital Improvements-INFO TECH -9,300.00 -60,500.00 -60,500.00 -96,000.00-72,700.00-168,187.00 -48,283.17-245,665.23 16,045.08
410 - Capital Equipment Fund 56,400.00 -522,500.00 -522,500.00 -577,500.00-31,700.00-62,000.00 310,568.53138,991.76 48,428.63
601 - Water Fund -1,421,030.00 -820,200.00 -816,600.00 -1,180,200.00-3,066,560.00-4,691,200.00 1,183,467.551,102,708.85 1,011,855.62
602 - Sewer Fund -1,259,290.00 284,000.00 287,500.00 238,700.00128,905.00-491,240.00 -1,454,240.57676,706.36 110,741.66
603 - Storm Water Fund -1,306,660.00 -421,200.00 -420,000.00 3,800.00-968,320.00-1,302,700.00 207,453.79357,286.54 597,498.81
609 - Municipal Liquor -281,930.00 141,200.00 141,200.00 -15,300.00-85,300.0042,243.00 299,030.18169,057.18 332,494.81
Report Surplus (Deficit):-5,519,870.00 -1,941,300.00 -1,752,400.00 -3,258,800.00-4,311,198.00-8,432,887.00 -9,724,822.001,023,194.59 5,624,631.62
Page 161
City of Fridley, Minnesota
APPENDIX
Appendix A: Full-Time Equivalents (FTEs), 2019-2022
2019 2019 2020 2020 2021 2022
Department Division Budget Actual Budget Actual Budget Budget
Public Safety Police 54.00 54.10 54.90 54.90 55.80 55.80
Police Activity Fund 1.00 1.00 1.00 1.00 1.00 1.00
Fire 1 6.00 6.00 6.00 6.00 6.00 6.00
Subtotal 61.00 61.10 61.90 61.90 62.80 62.80
Public Works Municipal Center 3.80 3.80 2.80 2.80 3.00 3.00
Engineering 2.10 2.10 2.10 2.10 2.10 2.10
Park Maintenance 5.80 5.80 5.80 5.80 5.80 5.80
Street Maintenance 8.50 8.50 8.50 8.50 8.70 8.70
Garage Maintenance 3.80 3.80 3.80 3.80 3.60 3.60
Street Lighting 0.30 0.30 0.30 0.30 0.00 0.00
Water Utility 7.85 7.85 7.85 7.90 8.20 8.35
Sewer Utility 3.65 3.65 4.60 4.60 4.20 4.20
Storm Water Utility 5.03 5.03 6.00 5.50 5.30 6.05
Subtotal 40.83 40.83 41.75 41.30 40.90 41.80
Parks and Recreation Parks and Recreation 4.30 4.50 5.90 5.90 6.00 5.75
Springbrook Nature Center 4.70 4.70 4.70 4.70 4.80 5.55
Subtotal 9.00 9.20 10.60 10.60 10.80 11.30
Page 162
City of Fridley, Minnesota
Community
Development: Planning 4.40 4.40 4.40 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 10.00 10.00 10.00 10.00 10.00 10.00
General
Government 5.00 5.00 5.00 5.00 5.00 5.00
2.00 2.00 2.00 2.00 2.00 2.00
1.00 1.00 1.00 1.00 1.00 1.00
3.00 3.00 3.00 3.00 3.00 3.00
3.00 3.00 3.00 3.00 3.00 4.00
5.50 5.90 5.90 5.60 5.60 5.40
2.00 2.00 2.00 2.00 2.50 2.00
3.00 3.00 3.00 3.00 3.00 3.00
Mayor and City Council2
City Manager
City Clerk
Employee Resources
Marketing and Communications
Accounting
Assessing
Information Technology
Municipal Liquor Store 12.00 11.50 11.40 11.40 11.40 11.20
Subtotal 31.50 31.40 31.30 31.00 31.50 31.60
Total 153.53 153.03 155.55 154.80 156.00 157.50
1 Excludes paid on-call firefighters
2 Mayor and council members are excluded from FTE totals
Page 163
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 city 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 Final or adopted expenditures for a given period and the Final 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.
Final 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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