2023 Budget2023 Adopted 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
Inflationary Pressures. ............................................................................................................................................ 12
American Rescue Plan Act (ARPA). ................................................................................................................... 12
Park System Improvement Plan. ........................................................................................................................ 13
Budget Challenges and Issues, Long–Term ................................................................................................... 14
Park System Improvement Plan. ........................................................................................................................ 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 ............................................................................................................................................................. 43
General Fund Summary ......................................................................................................................................... 44
Department: City Management Summary .................................................................................................... 48
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Division: City Management (City Manager’s Office) (121) ...................................................................... 52
Division: Employee Resources (126) ................................................................................................................ 54
Division: Communications and Engagement (127) ................................................................................... 55
Division: City Clerk/Records Management (City Clerk’s Office) (128) ................................................ 56
Division: Elections (129) ....................................................................................................................................... 57
Division: Non–Departmental (141) .................................................................................................................. 58
Division: Emergency Reserves (142) ................................................................................................................ 59
Department: Finance Summary ........................................................................................................................ 60
Division: Accounting (131) .................................................................................................................................. 63
Division: Assessing (City Assessor’s Office) (132) ....................................................................................... 64
Division: Information Technology (133)......................................................................................................... 65
Department: Public Safety Summary .............................................................................................................. 66
Division: Police (211) ............................................................................................................................................. 69
Division: Emergency Management (215)....................................................................................................... 70
Division: Fire (219) .................................................................................................................................................. 71
Department: Public Works Summary .............................................................................................................. 72
Division: Facilities Management (311) ............................................................................................................ 75
Division: Engineering (314) ................................................................................................................................. 76
Division: Forestry (315) ......................................................................................................................................... 77
Division: Park Maintenance (316) ..................................................................................................................... 78
Division: Street Lighting (317) ........................................................................................................................... 79
Division: Street Maintenance (318) .................................................................................................................. 80
Division: Fleet Services (319) .............................................................................................................................. 81
Department: Parks and Recreation .................................................................................................................. 82
Division: Parks and Recreation (410) ............................................................................................................... 83
Department: Community Development ........................................................................................................ 84
Division: Building Inspections (511) ................................................................................................................ 86
Division: Planning (512) ....................................................................................................................................... 87
Division: Rental Inspections (514) .................................................................................................................... 88
SPECIAL REVENUE FUNDS ......................................................................................................................................... 89
Summary ..................................................................................................................................................................... 90
Fund: Cable Television (225) .............................................................................................................................. 91
Fund: Solid Waste Abatement (237) ............................................................................................................... 92
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Fund: Police Activity (260) ................................................................................................................................... 93
Fund: Springbrook Nature (270) ....................................................................................................................... 94
CAPITAL PROJECT FUNDS ......................................................................................................................................... 95
Summary ..................................................................................................................................................................... 96
Fund: Building Capital Projects (405) .............................................................................................................. 97
Fund: Streets Capital Projects (406)................................................................................................................. 98
Fund: Parks Capital Projects (407) .................................................................................................................... 99
Fund: Information Technology Capital Projects (409) ............................................................................ 100
Fund: Equipment Capital Projects Fund (410) ........................................................................................... 101
ENTERPRISE FUNDS .................................................................................................................................................. 102
Summary ................................................................................................................................................................... 103
Fund: Water Utility Fund .................................................................................................................................... 104
Fund: Sanitary Sewer Utility Fund .................................................................................................................. 107
Fund: Storm Water Utility Fund ...................................................................................................................... 110
Fund: Municipal Liquor ...................................................................................................................................... 113
GLOSSARY ..................................................................................................................................................................... 118
VOLUME 2 ......................................................................................................................................................................... 124
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BUDGET ORGANIZATION
Budget Structure
The Adopted 2023 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 2023–2027 CIP
as a separate document.
Other Financial Management Policies Each volume and/or section of this budget is adopted in compliance with the various financial management polices as adopted by the City Council. For more information on these polices, please contact the Finance Department.
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BUDGET AUTHORITY
The Adopted Budget for the City of Fridley, Minnesota (City, Fridley) for the Fiscal Year beginning
January 1, 2023 and ending December 31, 2023.
Pursuant to Section 7.04 and 7.05, and other applicable chapters or sections of the City Charter, this document and its associated volumes and appendices shall be considered the estimates as prepared by the City Manager and the complete financial plan for the City for the ensuing fiscal year. This document contains the sums to be raised and from what sources, and the sums to be spent and for what purposes. For the purposes of compliance, these documents, assembled in three volumes, shall be the Adopted 2023 Budget. With the support of the City Manager and other staff, the City Council reviewed this budget on May 9, August 22, and September 12, 2022. The City Council and other applicable officials involved in the development of this budget are listed below.
Elected Officials
4 Year Terms Expiring December
Mayor Scott J. Lund 2024
Councilmember At–Large David Ostwald 2024
Councilmember, Ward No. 1 Thomas Tillberry 2022 Councilmember, Ward No. 2 Stephen Eggert 2022 Councilmember, Ward No. 3 Ann R. Bolkcom 2022
Appointed Officials
City Manager Walter T. Wysopal
City Attorney, Civil Affairs Sarah J. Sonsalla
City Attorney, Criminal Affairs City of Coon Rapids
City Clerk Melissa M. Moore
Department Directors
Director of Community Development Scott J. Hickok Director of Parks and Recreation Michael W. Maher Director of Employee Resources Rebecca A. Hellegers Director of Finance and City Treasurer Joseph A. Starks Director of Public Safety and Chief of Police Brian T. Weierke Director of Public Works and City Engineer James P. Kosluchar
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Volume No. 1
Budget Overview and Summary
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INTRODUCTION AND BUDGET SUMMARY
This section of the Final 2023 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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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 2023, which will have a similar impact on the budget development process.
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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.
Inflationary Pressures. Multi-decade high inflation continues to have a profound impact on the City. The October 2022 inflation rate
slowed slightly from a multi-decade high of 9.1% in June to 7.7%. The Federal Reserve has aggressively increased the Federal Funds Rate from 0.25% at the end of 2021 to a current target of 3.75-4.00%, with further increases anticipated. The intention behind increasing the Federal Funds Rate is to slow down the economy, thereby lowering inflation. The impact from inflationary pressures on the 2023 Adopted Budget is seen primarily in fuel expenditures, as well as utility (gas, electric, etc.) expenditures.
American Rescue Plan Act (ARPA). In 2022, the City received a second settlement of $1,520,444 in ARPA fund from the Federal
Government. The City has planned to use these funds towards significant, necessary, and critical utility infrastructure projects. By utilizing the funds in this way, it benefits the community in multiple ways. It keeps the City’s aging utility infrastructure safe and maintained and
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keeps utility rates stable for the community by reducing the need for debt issuances to fund utility infrastructure improvements, thereby saving interest that otherwise would have been paid if debt was issued.
Park System Improvement Plan. In 2022, the City issued $20.7 million in General Obligation Tax Abatement Bonds as a means for
financing a majority of the $30 mil. Park System Improvement Plan (PSIP), with the remaining amount being funded from internal City funds, specifically the Community Investment Fund. The project is estimated to span approximately 8 years. Debt service payments for the bonds will need to be levied for beginning in 2023 and repaid over 15 years. There will be a significant amount of capital expenditures in the Parks Capital Fund beginning in 2023 and continuing for the next several years as the PSIP progresses.
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 2022 Budget, the Adopted 2023 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 2021, commercial and industrial uses account for almost 42% 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 Adopted 2023 Budget assumes a period of general economic deceleration as measured by a general slowing in US Real GDP from 5.7 in 2021, to a forecasted 2.8 in 2022 and 2.2 in 2023. Conservative revenue projections are included in this proposal to align with a general slowing of the economy.
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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 2023 Budget successfully balanced these needs and
provided an opportunity for the City to either address or move toward addressing these challenges.
Park System Improvement Plan. As mentioned above, in 2022, the City issued $20.7 million in General Obligation Tax Abatement
Bonds as a means for financing a majority of the $30 mil. Park System Improvement Plan (PSIP), with the remaining amount being funded from internal City funds, specifically the Community Investment Fund. The project is estimated to span approximately 8 years. Debt service payments for the bonds will need to be levied for beginning in 2023 and repaid over 15 years. There will be a significant amount of capital expenditures in the Parks Capital Fund beginning in 2023 and continuing for the next several years as the PSIP progresses.
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. Additionally, in 2021 and 2022, the City reviewed the Compensation Plan with the assistance of an external consultant. The review included a benchmark market analysis and
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Compensation Plan design adjustments. The plan was implemented in 2022 with 2022 budget authority. The City will continue to be thoughtful in supporting both competitive wages and property taxes through the thoughtful reallocation of existing financial resources.
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Budget–at–a–Glance
The Adopted 2023 Budget authorizes up to $60,762,800 of expenditures for all budgeted funds, an increase of about $11,323,100 or
22.9% compared to the previous year. Generally, this change reflects a series of budget adjustments among the various budget
categories, including an increase in 1) capital expenditures of $9,325,000 or 133.9% largely due to projects related to the Park System
Improvement Plan and 2) personnel services of $1,084,600 or 5.7% to respond to employment cost pressures and based on labor
agreements.
The Adopted 2023 Budget supports these expenditures with $50,959,200 of revenues across all budgeted funds, an increase of about
$4,778,300 or 10.35% compared to the previous year. Primarily, the increase in revenues reflect an increase of $2,462,100 or 38.41% in
intergovernmental revenues due to an increase in Federal grants for certain street projects.
$-
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
$70,000,000
Budget Actual Budget Actual Budget Budget
2020 2020 2021 2021 2022 2023
Figure No. 2: Revenues and Expenditures Summary, All Budgeted Funds
Revenues Expenditures
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Based on these changes, the Adopted 2023 Budget reflects a planned, negative variance of $9,803,600 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 $117,300 of fund balance from among the Special Revenue Funds;
• About $8,195,600 of fund balance from various Capital Project Funds;
• About $1,478,500 of fund balance from various Enterprise Funds; and
Generally, these uses of fund balance support capital projects supported by the capital project and enterprise funds as outlined in the
Adopted 2023–2027 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
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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 2020 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 Adopted 2023 Budget, governmental funds comprise approximately 57.1% and 61.6% of all budgeted revenues and expenditures, respectively. In total, the Adopted 2023 Budget authorizes governmental fund revenues totaling about $29,120,600 and expenditures totaling about $37,445,700, or an increase of 14.8% and 35.4%, respectively, compared to 2022. These changes may be attributed to an increase in personnel services and capital outlay in 2023. The table on the next page outlines government fund activities between 2020 and the current year.
In total, the Adopted 2023 Budget anticipates a $8,325,100 use of fund balance in governmental funds. Generally, the use of fund balance may be attributed to the use of $8,195,600 from various capital project funds, namely $6,154,000 from the Parks Capital Projects Fund from bond proceeds received in 2022. 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 2020 and the current year. For the Adopted 2023 Budget, Enterprise funds comprise approximately 42.9% and 38.4% of all budgeted revenues and expenses, respectively. In total, the Adopted 2023 Budget authorizes Enterprise fund revenues totaling about $21,838,600 and expenses totaling about $23,317,100, or an increase of 4.9% in revenues and an increase of 7.1% in expenses, compared to 2022. The changes in expenses
are the result of an increase in utility expenses related to the MCES charges for the Sanitary Sewer Utility Fund, which increase 8.45%
or $406,000 from 2022. The increase in revenue may be attributed to the recommended changes in public utility rates.
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ORGANIZATION AND BUDGET OVERVIEW
This section of the Adopted 2023 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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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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These roadways, combined with a major railway access and many public transportation options, make the City a transportation hub attracting considerable commercial and industrial development. The physical divisions created by these features create other development, infrastructure and planning challenges, which the City still addresses to this day and may be reflected in this budget. At present, the City covers a jurisdiction of approximately 11 square miles. Given the size of the community, and its status as a first–ring suburb, the Metropolitan Council, a regional planning agency, considers the City to be completely developed.
Demographic and Economic Trends
Following the expansion of transportation infrastructure, and the momentum built from the war–time economy, the City quickly converted from principally agricultural activities and uses to industrials ones. With the location of these significant centers of employment, the City attracted thousands of new residents and rapidly changed into a full–service, fully–developed community. Since 1970, its population has been at or near approximately 28,000 residents. Based on 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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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 website.
0
5,000
10,000
15,000
20,000
25,000
30,000
2010 2020 2030 2040
Figure No. 7: Households and Employment, Projections
Households Employment
Source: Thrive MSP 2040 - Forecasts as of January 1, 2021
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Organizational Governance and Structure
Generally, the budget and/or policy development process involves the City Council, City Manager and the respective Advisory
Commission, if applicable. The City Charter and Fridley City Code (City Code) outlines the expectations and responsibilities for each
party. Along with these actors, the budget and policy development process also include the advice and insight of City staff and various
external stakeholders, such as local civic organizations and interested government agencies (i.e., County, State).
City Charter. Pursuant to Article XII of the Minnesota Constitution and Minnesota Statute § 410, the City operates as a charter or
“home rule” municipality and may exercise any powers and authorities established by the City Charter, assuming the same do not conflict with State or Federal law. As such, the City Charter defines the structure of the City, and the framework under which it operates. The City Charter addresses the structure of the City Council; the powers and duties of the City Manager; development of the budget; the authority to establish taxes and fees; and the operation of public utilities, among other areas. Consistent with the abovementioned constitutional provisions and State law, the City Council also receives advice and guidance pertaining to the City Charter from a Charter Commission. The Charter Commission regularly reviews the City Charter and makes recommendations for amendments as may be required from time–to–time. The Charter Commission 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 at the Chief Administrative Officer of the City, shall be appointed
by a simple majority of the City Council for an indefinite period in an at–will capacity. The City Manager need not be a resident of the City but must be a citizen of the United States of America. The City Manager also serves as the Executive Director of the Housing and Redevelopment Authority (HRA). In 2013, the City Council appointed Walter T. Wysopal as City Manager. The City Charter, in a variety of chapters and sections, outlines various responsibilities and powers of the City Manager, including, but not limited to:
• To ensure the enforcement of all applicable laws, ordinances and resolutions of the City and City Council;
• To appoint and remove any and all City employees;
• To exercise control over all City affairs through the various departments and divisions of the City;
• To prepare the annual budget and supervise all contracts and purchases of the City;
• To keep the City Council advised of the financial condition of the City; and
• To recommend for adoption any such actions or measures for the welfare of the City and its residents, including the City budget. Additionally, the City Manager may designate any other staff member to serve as City Manager in their absence, provided the City Manager notifies the City Council of the same in writing. 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, 2021, the City Council maintains the Advisory Commissions as outlined in Figure No. 9, which may be found on the next page. Each of the commissions meet on a regular basis and their members serve without compensation, except for the reimbursement of eligible expenses.
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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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Due to its activities and significant financial resources, the City recognizes the HRA as a component unit for accounting and budget purposes. As such, the HRA Board of Commissioners adopts a separate budget and property tax levy independent of the City budget, but subject to the authority of the City Council. Therefore, this budget document does not establish any budget authority, nor does it contain additional financial information, for the HRA or its associated activities and/or projects. However, it may from time–to–time address budget authority for cost–sharing arrangements between the City and the HRA.
The remainder of this page intentionally left blank.
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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
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Financial Policies and Procedures
Along with determining the manner of presentation for the budget, the City Charter also establishes the protocol for the passage and
enforcement of the budget. Most notably, City Charter § 7.07 stipulates the process for amending a duly adopted annual budget,
specifically “the [City] Council shall not have power to increase the amounts therein fixed in the budget resolution, whether by the
insertion of new items or otherwise, beyond the estimated revenues, unless the actual receipts shall exceed such estimates, and in that
event, not beyond such actual receipts. The [City] Council may at any time, by resolution passed by a vote of at least four (4) members
of the [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 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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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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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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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
•2023 Annual Town Hall Meeting
•2023 Outlook and Objectives Workshop with the City Council
May
•Review the 2021 Audit and Comprehensive Annual Financial Report with the City Council
•Prepare Proposed 2023 Budget estimates and targets, and release Proposed 2023-2027 CIP request forms
June •Proposed 2023 CIP Workshop with the City Council
July
•Release 2023 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
•Proposed 2023 Utility Rates and Fees reviewed by the City Council
Sept.
•Proposed 2023 General Fund Budget and Property Tax Levy Workshop with the City Council
•Proposed 2023 Property Tax Levy adopted by the City Council
Oct.
•Internal meetings with the City Manager to further review budget requests
•Proposed 2023 Budget Workshop with City Council
Nov.•Proposed 2023 Utility Rates and Fees reviewed and adopted by the City Council
Dec.
•Truth-in-Taxation and Proposed 2023 Budget Public Hearing conducted by the City Council
•Final 2023 Budget, Final 2023-2027 CIP and Revised 2022 Budget adopted by the City Council
Figure No. 13: 2023 Budget Development Process
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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 Insurance 10.6% Per current figures received from vendor.
Workers Compensation Insurance 15.0% Based on League of MN Cities budget guide for 2023.
Fuel 25.0% Based on market conditions.
MCES Sanitary Sewer Utility Charge 8.45% Based on amount received from Met Council.
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.
Figure No. 15, on the next page, outlines the various revenue assumptions for the Adopted 2023 Budget. Generally, these revenue
assumptions reflect adjustment to previous estimates based on market conditions and information known as of this date.
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Figure No. 15: Major Budget Assumptions, Revenues (Selected)
Category Adjustment Comments
Property Taxes (current, delinquent and penalties/interest) 1.81% Current, delinquent and penalties/interest
Licenses and Permits -5.25% Per trend and average redevelopment activity
Intergovernmental 5.49% Includes State aids and Federal grants.
Charges for Service 23.03% Primarily Public Safety security services and administrative charges/interfund chargebacks
Other Financing Sources 253.67% Primarily due to use of $350,000 in fund balance to offset impact of GO Tax Abatement Bonds for PSIP
Miscellaneous 74.65% Primarily investment income
The Adopted 2023 Budget assumes a period of general economic deceleration as measured by a general slowing in US Real GDP from 5.7 in 2021, to a forecasted 2.2 in 2022 and 1.4 in 2023. Conservative revenue projections are included in this proposal to align with a general slowing of the economy. As such, the Adopted 2023 Budget decreases licenses and permits revenue for the Building Inspection Division to align with recent trends, average redevelopment activity and a general slowing of the economy.
Property Tax
In Minnesota, property tax administration typically occurs at the county–level of government with assistance from the Minnesota
Department of Revenue. Although most counties provide property assessment services for their respective municipalities and
townships, the City provides a local or City Assessor to determine the market value of every property within Fridley. The City opted for
this model due to its considerable commercial/industrial property tax base.
Per Minnesota Statute § 275.065, all home rule and statutory cities must certify a Property Tax Levy to their respective county auditor
on or before five working days after December 20 in each year. For the City, the Property Tax Levy supports four separate budget areas:
1) General Fund; 2) Information Technology (IT) Capital Equipment Fund; 3) Springbrook Nature Center (SNC) Fund; and 4) various debt
service funds.
Process. Generally, the process for determining the 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%.
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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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Residential
Homestead
38%
Commercial/
Industrial
42%
Railroad
Operations
1%
Residential,
Non-
Homestead
18%
Personal
Property
1%
Figure No. 16: Net Tax Capacity by
Classification
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Based on this change, the estimated City property taxes for a residential homestead with a median assessed value of $288,300 for 2023 (compared to approximately $247,200 for 2022) will increase by approximately $169, from about $1,051 for 2022 to approximately $1,220 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 $79,705,000 in outstanding
debt. In total, the City will levy $5,163,572 in property taxes to service outstanding debt in 2023; the City does not plan to issue any
debt as part of the Adopted 2023 Budget. Figure No. 18 outlines the debt service profile for the City.
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Figure No. 18: Outstanding Debt Service, December 31, 2022
Series Type Outstanding Principal Maturity
2016A General Obligation, Utility Revenue 3,015,0000 2031
2017A General Obligation, Capital Improvement 43,245,000 2042
2019A General Obligation, Tax Increment 9,510,000 2035
2020A General Obligation, Tax Increment 3,205,000 2026
2022A General Obligation, Tax Abatement 20,730,000 2038
Total $79,705,000
Using this debt service and market value for property taxes payable in 2022 of $3,424,708,700, the City currently maintains a total debt–
to–market value ratio of approximately 2.32%. When excluding debt supported by utility revenues, the total debt–to–market value
ratio decreases to 1.87%. Assuming an estimated population of 29,590 in 2020, the per capita debt for the former is approximately $2,690 and about $2,160 for the latter; both amounts, and ratios are sustainable for the community. As of December 31, 2022, 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 State 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 established by administrative policy of the City Manager.
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Figure No. 19: Statutory Debt Limit, as of December 31, 2022
Criteria Action Value
Estimated Market Value n/a $3,424,708,700
Estimated Debt Limit (per Minnesota Statute § 475.53) Multiply 3.0%
Statutory Debt Limit Subtotal $102,741,261
General Obligation Debt, Paid Solely from Property Taxes Subtract $63,975,000
Unused Statutory Debt Limit Total $38,766,261
Statutory Debt Reserve Subtract $20,000,000
Remaining Statutory Debt Limit Total $18,766,261
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GENERAL FUND
This section of the Adopted 2023 Budget provides information regarding the following departments and their respective divisions as
supported by the General Fund:
• Summary;
• Legislative Department;
• General Management Department;
• Finance Department;
• Public Safety Department;
• Public Works Department;
• Community Services and Employee Resources Department; and
• Community Development Department.
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General Fund Summary
The Adopted 2023 Budget for the General Fund authorized up to $21,054,500 of expenditures, an increase of about $1,420,600 or 7.2%,
compared to the previous fiscal year. As outlined below, the Adopted 2023 Budget supports these expenditures with $21,054,500 of
revenues, resulting in the same increase as expenditures from the previous fiscal year. Based on the adopted budget authority for 2023,
the General Fund accounts for about 41.3% and 34.7% of all budgeted revenues and expenditures, respectively.
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
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property tax levy comprises most of the General Fund revenue. For 2023, it will represent about 66.0% of all revenues received by the fund. In total, the property taxes for the General Fund totaled $13,883,600 in 2023, an increase of about $246,200 or 1.81% compared to the previous fiscal year.
The Adopted 2023 Budget also assumes other changes to various revenue sources, including a $112,600 increase in intergovernmental aid, primary due to Police Aid, Fire Aid (which is passed through to the Fire Relief Association) and Municipal State Aid. Additionally,
the Adopted 2023 Budget assumes an increase of $513,300 or 23.0% due to increases Public Safety security services and interfund chargebacks. The Adopted 2023 Budget includes an increase to other financing sources of about $487,800 or 253.67% compared to 2022, primarily due to the planned usage of $350,000 in fund balance to assist with offsetting the impact of the GO Tax Abatement Bonds related to the PSIP. Finally, the Adopted 2023 Budget includes a decrease in licenses and permit revenues by about $62,200 or 5.25% compared to the previous fiscal year, primarily to better reflect building permit revenue activity over the previous three fiscal years and trends moving forward. For 2023, General Fund revenues otherwise totaled $21,054,500, an increase of about $1,420,600 compared to the Adopted 2022 Budget.
$-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
Budget Actual Budget Actual Budget Budget
2020 2020 2021 2021 2022 2023
General Fund, Revenue Summary
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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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 2023, followed by Public Works Department at about 22% with all other departments accounting for about 31% 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 Adopted 2023 Budget, Personnel Services, which
includes salaries and benefits, increased approximately $1,006,200, or 7% compared to the previous fiscal year, due primarily to 11%
and 3% increases in the health insurance premiums and wages, respectively. For 2023, General Fund expenditures totaled $21,054,500,
an increase of about $1,420,600 compared to the Adopted 2022 Budget.
-
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
Budget Actual Budget Actual Budget Budget
2020 2020 2021 2021 2022 2023
General Fund Expenditures by Department
11 - Legislative 12 - City Management 13 - Finance 14 - Non-departmental
21 - Public Safety 31 - Public Works 41 - Parks and Recreation 51 - Community Development
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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.
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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);
• Communications and Engagement;
• Employee Resources;
• Legal (City Attorney’s Office);
• Non–Departmental;
• Elections;
• City Clerk; and
• Emergency Reserves. For operational and leadership purposes, Employee Resources functions as a standalone department despite being located within the
City Manager’s Office (CMO). For strategic leadership purposes, it is served by a department-level position to reflect the organizational-
wide responsibilities. It is structured as a division for budgetary purposes due to the amount of financial resources under its oversight
and control and is located within a grouping of similar sized functional areas within the CMO.
2022 Update. The City Management Department made significant progress on several of the goals and objectives outlined in the
Adopted 2022 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 to from the latter to the former. The reorganization will increase the effectiveness of those divisions by provided 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 meeting.
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o Hired an Administrative Intern to assist the City Clerk’s Office with the Fridley City Code (City Code) Recodification Project, an effort to essentially rewrite the entire City Code. The Project, which was formally authorized by the City Council will take at least three years to complete and have a significant impact on City operations.
o With leadership from the City Clerk’s Office, satisfied the requirement to redistrict the City’s wards and precincts successfully decreasing the number of precincts from 12 to 10.
• The Communications and Engagement Division:
o Implemented the use of closed captioning on all videos, including testing the use of live captioning for City Council
meetings.
o Began work on gaining public feedback on the Moore Lake, Skyline, Ed Wilmes and Creek View park improvements as
the implementation of the Park System Improvement Plan continues.
• The Employee Resources Division:
o Successfully implemented the Compensation Plan Update in the Spring of 2022, which included reviewing and updating
all position descriptions, updating compensation and position review policies, and continued monitoring of the labor
market.
o Launched a new benefits enrollment platform for new/open enrollments and benefit changes for eligible staff. This
updated platform enhances delivery of services and facilitates improved communication between the City and its benefit
vendors
2023 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 City’s 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 City Clerk Division will:
o In conjunction with staff from all departments, will work to create a uniform repository for City-wide policies and
procedures and create a policy guide that will brand the City’s written documents, ensure legal compliance, modernize
policies and establish pre-determined review
o Develop a records and retention policy that will teach best practices and requirements related to data practices while
completing a reorganization of Laserfiche to ensure better ease of access to records.
o Take over responsibility for City licenses from the Public Safety Department.
• The Communications and Engagement Division will:
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o Prioritize the website redesign for FridleyMN.gov, FridleyPublicSafety.org, SpringbrookNatureCenter.org and FridleyLiquor.com, which includes the review of current webpages, creation of a new site map structure, increased accessibility and overall betterment of the website experience.
• The Employee Resources Division will:
o Focus efforts on developing current staff by designing and delivering high-quality training and development, targeting new and emerging leaders within the organization.
o Review and revise current employment policies and employee handbook, to ensure compliance, identify gaps, and
provide a single repository for all staff access.
o Promote healthy work-life balance and well-being by prioritizing wellness initiatives, offering quality benefits, and
nurturing a culture that boosts morale and encourages employee engagement.
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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.
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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.
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Division: Employee Resources (126)
Director: Becca Hellegers
Areas of Responsibility. The Employee Resources Divisions supports and maintains the human resources of the City. It addresses all
human resources matters of the organization, including: compensation analysis; employee recruitment and retention; employee benefits; labor relations and negotiations; personnel regulation and policy compliance; and workforce development. The Employee Resources Division also works closely with the Accounting Division in support of payroll administration.
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Division: Communications and Engagement (127)
Manager: Melissa Moore
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).
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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.
Page 56
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.
Page 57
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.
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Division: Emergency Reserves (142)
Manager: Walter Wysopal
Areas of Responsibility. The Emergency Reserves Division absorbs any unexpected costs that were not otherwise anticipated or
budgeted, such as unforeseen legal expenditures, natural disaster response and equipment failure. It also provides funds to continue City business without interruption of services to taxpayers, and to shield the City from negative variances in funding sources.
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Department: Finance Summary
Director: Joe Starks
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; 2022 Update. The Finance Department made significant progress on several of the goals and objectives outlined in the Adopted 2022 Budget.
• Accounting Division staff focused on a variety of priorities, including:
• Implemented the paperless accounts payable system;
• Began Implementing Governmental Accounting Standards Board (GASB) Standard No. 87 for lease accounting compliance; and
• Continued to coordinate the financial response of the City to the COVID–19 pandemic.
• Assessing Division staff focused on a variety of priorities, including:
• Conducted the 2022 Local Board of Appeal and Equalization;
• Conducted 2022 quintile re-appraisal;
• Re-defined several industrial building types and accessory features which required updates to over 350 parcels; and
• Re-established the request for interior reviews.
• Information Technology (IT) staff focused on a variety of priorities, including:
• Finalized the Microsoft 365 migration;
• Assisted Community Development with Citizenserve expansion and plan review software;
• Completed data migration for redundant servers; and
• Updated the 2022-2024 IT Plan.
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• The department also continued implementation of the 2020–2022 Strategic Plan. Generally, the plan provided for department congruence with the Focus on Fridley Strategic Plan and identified a series of operational changes and
projects for the department. It also created a Statement of Values to provide the department with greater cohesion.
2023 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:
• Plan for possible retirements;
• Monitor the use of funds provided by the American Rescue Plan Act (ARPA);
• Expand the performance measurement program in collaboration with the PMT;
• Develop an internal accountability/audit program;
• Consider changes to the customer service practices for utility billing; and
• Support the various recommendations of the PMT and the performance measurement program.
• The Assessing Division will:
• Install Co-Star application for sales and listing data of commercial/industrial and apartment properties;
• Complete the annual quintile re-appraisal and hold the 2023 Local Board of Appeal and Equalization;
• Resolve any potential property tax petitions; and
• Work towards replacing the special assessment database.
• The IT Division will:
• Implement the 2023 IT Capital Investment Program as approved by the City Council;
• Support the vision established by the 2023-2025 IT Plan and the efforts to be “paperless by 2025;”
• Continue disaster planning efforts and IT protocol documentation;
• Implement the recommendations of the Geographic Information System (GIS) assessment; and
• Continue efforts to enhance cybersecurity.
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Page 62
Division: Accounting (131)
Manager: Korrie Johnson
Areas of Responsibility. The Accounting Division administers, supervises and plans for all the City's financial activities. These activities
include: financial reporting; utility billing and collections; accounts payable and revenue collections; investments management; debt management; risk management; grant management; payroll processing; and budget preparation. It provides financial information to the City Council and City staff. The Accounting Division also provides financial management services for the Fridley Housing and Redevelopment Authority (HRA) and supervises the “front desk” of the Fridley Civic Campus.
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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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Division: Information Technology (133)
Manager: Mike Grundman
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.
Page 65
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.
2022 Update. The Public Safety Department made significant progress on several of the goals and objectives outlined in the Adopted 2022 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:
• Continues to build trust within the community by being a larger part of the “fabric of this community”;
• Maintains a high level of equipment and training;
• Focus on and prioritize the retention of the department.
• Fire Division staff focused on a variety of priorities, including:
• Recruitment of Paid-on-Call (POC) Firefighters; with mission to be staffed with 40 POCs;
• Implemented a Care Coordinator (POC) position; and
• Continued to build up emergency management capabilities.
• Police Division staff focused on a variety of priorities, including:
• Stabilized Community Service Officer (CSOs) ranks; may need more attention in 2023;
• Started to move towards more crime analysis and data-driven programs;
• Started to discuss the need for a social worker/mental health provider to assist with certain calls for service; and
• Improved Emergency Management efforts with the assignment of certain duties to the Administrative Sergeant.
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2023 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:
• Maintain a high level of equipment readiness and training;
• Work to retain department staff and evaluate staffing levels to maintain current service level expectations;
• The Emergency Management Division will continue to expand emergency management capabilities and revise certain emergency management planning documents and strategies.
• The Fire Division will:
• Continue efforts to hire the authorized 40 POC Firefighters and focus on succession planning for certain positions;
• Implement the Strategic Plan completed in 2022; and
• Launch and build Community Health Alliance as part of the Community Healthcare Worker’s role.
• The Police Division will:
• Move towards more a crime analysis and data–driven programs;
• Continue to provide stability in the CSO ranks; and
• Consider the need for a social worker/mental health provider to assist with certain calls for service.
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Page 68
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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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.
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Division: Fire (219)
Manager: Maddison Zikmund
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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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;
• Utilities;
• Street Maintenance; and
• Fleet Services.
2022 Update. The Public Works Department made significant progress on several of the goals and objectives outlined in the Adopted
2022 Budget.
• The Facilities Management Division is developing a detailed preventative maintenance plan.
• Engineering Division staff continued to manage a heavy workload, including delivery of the recently revised Streets Capital Investment Program.
• Street Lighting Division staff continue to coordinate minor maintenance of traffic signals with Anoka County and focused on
repairs and maintenance throughout the community. Additionally, staff has been leading LED conversion to ensure utility
efficiency.
• The Forestry Division continues its schedule with the Emerald Ash Borer (EAB) Mitigation Plan with EAB spreading throughout
the community.
• 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.
• The Street Maintenance Division increased resurfacing activities to repair and restore various pavements throughout the City.
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• The Fleet Services Division implemented a new vehicle leasing program through Enterprise Fleet Services and acquired the first electric vehicles for the City. Staff continues to work on optimizing the leasing process.
2023 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 and assess needed budget authority in the Pavement Management Program. 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 vehicle idling and begin consideration of a vehicle pooling program among various departments.
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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.
Page 75
Division: Engineering (314)
Manager: Brandon Brodhag
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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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.
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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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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.
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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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Division: Fleet Services (319)
Manager: Kelly Odenthal
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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Department: Parks & Recreation
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.
2022 Update. The Parks & Recreation Department made significant progress on several of the goals and objectives outlined in the
Adopted 2022 Budget.
• The COVID-19 pandemic has continued to impact several program areas including spring break trips, afterschool programming (which will resume in the Fall of 2022) and instructional programming.
• Program capacity has been limited somewhat due to staff turnover and vacancies.
• Much of the Parks & Recreation programming is offered at no cost to the community, such as summer concerts, the Rec and Roll Program, Environmental Fun Fair and Winterfest.
2023 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 implementation of the Park System Improvement Plan will have a budgetary impact on rental revenue as four parks (including Moore Lake Park) will likely be under construction in 2023, thereby limiting shelter rentals.
• Staff plans on restarting after-school programming that will span the school year.
Staff is looking into fee increases for the Summer ROCKS programs and field trip programs to offset increases to staffing and transportation costs.
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Division: Parks & Recreation (410)
Manager: Margo Numedahl
Areas of Responsibility. The Parks & 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 & Recreation Division ceased operation of a Senior Center.
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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 Planning Commission and the Environmental Quality and Energy Commission, the department includes the following divisions:
• Building Inspections;
• Planning; and
• Rental Inspections.
2022 Update. The Community Development Department made significant progress on several of the goals and objectives outlined in
the Adopted 2022 Budget.
• The Building Inspections Division has completed a major goal this year with incorporating all building permit applications and processes into Citizenserve. Inspectors are also able to review, comment and send plans through Citizenserve and Bluebeam, which has significantly reduced the need for paper files. With record years in 2019, 2020 and 2021, 2022 has proven to be a more “typical” year in terms of permitting and revenue.
• The Planning Division has enjoyed success with the education process of code enforcement as noted by the by the reduction
of nuisance abatements, which is the goal. Staff continues to work with residents and businesses to keep Fridley vibrant. The
division also completed two code amendments that allows Accessory Dwelling Units and development on 40-foot-wide lots.
• The Rental Inspections Division continues to be busy with licensing and inspecting all rental properties on a three-year cycle. With the addition of the Axle Apartments and the full buildout of the Sherman Development, there is an increase of 400+ units.
2023 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 and will continue to work on the proficiency of Citizenserve for staff and applications.
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• The Planning Division will continue efforts to expand the use of Citizenserve for land use application submittal and review process with other divisions, most notably Building, Fire and Engineering. Additionally, the division will continue work on the recodification process with a focus on the zoning code and will also focus on redevelopment opportunities identified in the City’s Comprehensive Plan.
• The Rental Inspection Division continues to identify additional training opportunities to further refine their inspection practices and will be implementing the rental application, inspections and billing processes into Citizenserve.
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Division: Building Inspections (511)
Manager: Tony DeForge
Areas of Responsibility. The Building Inspections Division enforces the building code and applicable ordinances within the City in
order to prevent health and safety hazards. It also provides applicable information to homeowners and businesses and reviews building plans and provides coordination of inspections.
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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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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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SPECIAL REVENUE FUNDS
This section of the Adopted 2023 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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Page 89
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 Adopted 2023 Budget assumes a total of $1,844,600 in Special Revenue Fund expenditures, a decrease of about $900 or less than
1%, compared to the Adopted 2022 Budget. Along with this decrease, the Adopted 2023 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
2020 2020 2021 2021 2022 2023
Special Revenue Funds, Expenditures Summary by Fund
Cable Television Fund Police Activity Fund Solid Waste Abatement Fund Springbrook Nature Center Fund
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Fund: Cable Television (225)
Department: Community Services and Employee Relations City Manager: Wally Wysopal
Division: Communications and Engagement Manager: Melissa Moore
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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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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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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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.
2020 2020 2021 2021 2022 2023
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes 412,107$ 411,474$ 414,400$ 428,723$ 460,400$ 498,100$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental - 20,381 - - - -
45 - Charges for Services 151,400 37,192 90,800 120,853 171,200 171,900
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous 69,500 27,713 41,700 24,722 47,100 25,700
49 - Other Financing Sources - 4,165 - - - -
Total Revenues 633,007$ 500,925$ 546,900$ 574,298$ 678,700$ 695,700$
Expenditures
61 - Personnel Services 468,100$ 432,417$ 478,000$ 474,000$ 556,900$ 597,400$
62 - Supplies 43,110 44,965 25,800 40,939 37,000 36,000
63 - Other Services & Charges 109,610 79,730 75,100 74,834 97,700 89,800
70 - Capital Outlay - - - - - -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 620,820$ 557,112$ 578,900$ 589,773$ 691,600$ 723,200$
Net Fund Balance Supported 12,187$ (56,187)$ (32,000)$ (15,475)$ (12,900)$ (27,500)$
Fund Balance 270,735$ 202,361$ 170,361$ 186,885$ 173,985$ 146,485$
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CAPITAL PROJECT FUNDS
This section of the Adopted 2023 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 2023 Budget for the Capital Projects Funds, please refer to the Adopted 2023–2027 Capital Investment Program.
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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 Adopted 2023 Budget includes a total of $12,340,600 of Capital Projects Funds expenditures, an increase of about $6,154,900, or
about 100%, compared to the previous year. Generally, this increase may be attributed to the planned Park System Improvement
Plan and planned capital expenditures in the Streets Capital Projects Funds. For the Streets Capital Projects Fund, the City plans to
complete three major capital projects with plans to spend approximately $5,043,000, resulting in a total increase in expenditures of $2,200,000 or 77%. With respect to the Equipment Capital Projects Fund, the City plans to expend approximately $885,000, a decrease of $752,400 or about 46% compared to the previous year. Apart from these increases, the Adopted 2023 Budget includes $5,879,000 in expenditures for the Parks Capital Projects Fund related to the approved Park System Improvement Plan. Consistent with City Council guidance, the City may ultimately expend up to $30,000,000 on park system related capital projects over an approximate 8-year period beginning in 2023.
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
Budget Actual Budget Actual Budget Budget
2020 2020 2021 2021 2022 2023
Capital Project Fund Expenditures by Fund
Street Equipment Parks Information Technology Building
Page 96
Fund: Building Capital Projects (405)
Department: Public Works Director: James Kosluchar
The Building Capital Projects Fund accounts for funds accumulated for the acquisition, construction, improvement and/or major repairs
of public buildings, including: the Fridley Civic Campus (i.e., City Hall, Police Station, Fire Station No. 1); the Public Works Building; and
other municipal buildings that may not be otherwise supported by other Capital Project Funds. The City may also use the fund to
finance the acquisition of real estate for the City and its component units.
2020 2020 2021 2021 2022 2023
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental 20,000 20,000 20,000 26,968 20,000 20,000
45 - Charges for Services - 70,588 - - - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous 40,000 - 30,000 8,352 30,000 40,000
49 - Other Financing Sources 32,000 - 32,000 - 32,000 -
Total Revenues 92,000$ 90,588$ 82,000$ 35,320$ 82,000$ 60,000$
Expenditures
61 - Personnel Services -$ -$ -$ -$ -$ -$
62 - Supplies - - - 39,241 - -
63 - Other Services & Charges - 2,382 - 51,846 110,000 20,000
70 - Capital Outlay 516,500 211,911 250,000 20,180 170,000 -
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 516,500$ 214,293$ 250,000$ 111,267$ 280,000$ 20,000$
Net Fund Balance Supported (424,500)$ (123,705)$ (168,000)$ (75,947)$ (198,000)$ 40,000$
Fund Balance 1,750,386$ 2,036,181$ 1,868,181$ 1,792,234$ 1,840,181$ 1,880,181$
Page 97
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.
2020 2020 2021 2021 2022 2023
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments 1,490,000 690,723 417,450 574,831 583,000 1,030,000
43 - Licenses and Permits - - - - - -
44 - Intergovernmental 1,470,000 2,735,931 1,525,000 636,696 1,658,000 3,483,000
45 - Charges for Services - - - 19,906 - 160,000
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous 25,000 36,811 25,000 (7,308) 25,000 30,000
49 - Other Financing Sources - - - - - -
Total Revenues 2,985,000$ 3,463,464$ 1,967,450$ 1,224,125$ 2,266,000$ 4,703,000$
Expenditures
61 - Personnel Services -$ -$ -$ -$ -$ -$
62 - Supplies - - - - - -
63 - Other Services & Charges 258,000 138,818 205,000 35,632 280,000 285,000
70 - Capital Outlay 3,185,000 2,672,612 2,284,000 686,517 2,843,000 5,408,000
80 - Debt Service - - - - - -
99 - Other Financing Uses 98,200 98,200 101,100 101,100 103,800 106,600
Total Expenditures 3,541,200$ 2,909,630$ 2,590,100$ 823,249$ 3,226,800$ 5,799,600$
Net Fund Balance Supported (556,200)$ 553,834$ (622,650)$ 400,876$ (960,800)$ (1,096,600)$
Fund Balance 2,669,593$ 2,255,127$ 1,632,477$ 2,033,353$ 2,495,677$ 1,399,077$
Page 98
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.
2020 2020 2021 2021 2022 2023
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental 50,000 - 300,000 250,000 175,000 80,000
45 - Charges for Services - - - - - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous 20,000 162,782 20,000 (62,826) 20,000 55,000
49 - Other Financing Sources 175,000 175,000 175,000 175,000 100,000 -
Total Revenues 245,000$ 337,782$ 495,000$ 362,174$ 295,000$ 135,000$
Expenditures
61 - Personnel Services -$ -$ -$ -$ -$ -$
62 - Supplies 12,000 15,954 12,000 2,932 - -
63 - Other Services & Charges 55,000 67,966 115,000 102,190 520,000 70,000
70 - Capital Outlay 1,390,000 515,034 775,000 238,292 155,000 6,084,000
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - 135,000
Total Expenditures 1,457,000$ 598,954$ 902,000$ 343,414$ 675,000$ 6,289,000$
Net Fund Balance Supported (1,212,000)$ (261,171)$ (407,000)$ 18,760$ (380,000)$ (6,154,000)$
Fund Balance 1,043,309$ 1,755,653$ 1,348,653$ 1,367,413$ 1,128,653$ (5,025,347)$
Page 99
Fund: Information Technology Capital Projects (409)
Department: Finance Director: Joe Starks
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.
2020 2020 2021 2021 2022 2023
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes 57,300$ 58,700$ 63,400$ 63,400$ 68,500$ 74,000$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental 212,000 200,000 200,000 200,000 200,000 250,000
45 - Charges for Services - 2,550 - 2,520 - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous 2,000 4,700 2,000 (130) 2,000 4,000
49 - Other Financing Sources - 24,147 - -
Total Revenues 271,300$ 290,096$ 265,400$ 265,790$ 270,500$ 328,000$
Expenditures
61 - Personnel Services -$ -$ -$ -$ -$ -$
62 - Supplies 205,000 144,235 - 4,928 73,000 188,000
63 - Other Services & Charges 29,000 54,203 254,700 154,900 205,500 172,000
70 - Capital Outlay 110,000 75,613 20,000 - 88,000 115,000
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 344,000$ 274,051$ 274,700$ 159,828$ 366,500$ 475,000$
Net Fund Balance Supported (72,700)$ 16,045$ (9,300)$ 105,962$ (96,000)$ (147,000)$
Fund Balance 227,892$ 315,237$ 305,937$ 411,899$ 285,437$ 138,437$
Page 100
Fund: Equipment Capital Projects Fund (410)
Department: Finance Director: Joe Starks
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.
2020 2020 2021 2021 2022 2023
Revenues Budget Actual Budget Actual Budget Budget
41 - Taxes -$ -$ -$ -$ -$ -$
42 - Special Assessments - - - - - -
43 - Licenses and Permits - - - - - -
44 - Intergovernmental 752,800 782,956 541,000 591,958 700,000 765,000
45 - Charges for Services - - - - - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous 7,500 37,529 7,500 1,269 7,500 15,000
49 - Other Financing Sources 205,000 196,428 205,000 304,604 352,400 365,000
Total Revenues 965,300$ 1,016,913$ 753,500$ 897,831$ 1,059,900$ 1,145,000$
Expenditures
61 - Personnel Services -$ -$ -$ -$ -$ -$
62 - Supplies 30,000 29,702 97,100 170,381 195,600 36,000
63 - Other Services & Charges - 1,437 - 28,471 128,800 -
70 - Capital Outlay 967,000 937,347 600,000 324,636 1,313,000 1,907,000
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 997,000$ 968,486$ 697,100$ 523,488$ 1,637,400$ 1,943,000$
Net Fund Balance Supported (31,700)$ 48,427$ 56,400$ 374,343$ (577,500)$ (798,000)$
Fund Balance 909,450$ 977,377$ 1,033,777$ 1,408,120$ 511,277$ (286,723)$
Page 101
ENTERPRISE FUNDS
This section of the Adopted 2023 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 the Adopted 2023–2027 Capital Investment Program.
The remainder of this page intentionally left blank.
Page 102
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 Adopted 2023 Budget includes a total of $21,598,600 of Enterprise Fund expenses, an increase of about $949,200, or about 4%,
compared to the previous year. Generally, this change may be attributed to inflationary pressures on the funds, namely the MCES
charges the Sanitary Sewer Utility Fund is charged. Those are increasing $406,000 or 8.45%.
$-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
Actual Budget Actual Budget Budget
2020 2021 2021 2022 2023
Enterprise Funds, Expenditures Summary by Fund
Water Utility Fund Sanitary Sewer Utility Fund Storm Water Utility Fund Municipal Liquor Fund
Page 103
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.
2022 Update. The Public Works Department made significant progress on several of the goals and objectives outlined in the Adopted
2022 Budget.
• The Water Operations Division completed various capital projects throughout the year, including the:
o Well updates and rebuilds for Wells 3 and 6 at the Commons Park Wellfield and Well 11 at the Locke Park Wellfield; and
o Water main replacement along Hartman Circle in conjunction with Street Rehabilitation Project ST2022-01.
• The Water Operations Division continues to train new utilities staff and will be working on PFAS investigation for Well 10.
2023 Significant Issues and Priorities. Along with the trends, there are several other significant issues or priorities, including but not
limited to those mentioned below.
• The Water Operations Division will continue with expenses similar to the Adopted 2022 Budget. Also, the division anticipates an increased reliance on contracted services for the repair of aging infrastructure.
• 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.
• The Water Operations Division will work on funding for Locke Park WTP upgrade to address PFAS.
• Generally, the Adopted 2023 Budget assumes a 3% increase in Water Utility Rates to support ordinary capital project expenses, to maintain appropriate cash and fund balances and service interfund loans.
Page 104
Division: Administration and Operations Operations Manager: Jason Wiehle Administration Manager: Korrie Johnson
2020 2020 2021 2021 2022 2023
Revenues Budget Actual Budget Actual Budget Budget
42 - Special Assessments -$ -$ -$ -$ -$ -$
44 - Intergovernmental - - - - - 614,500
45 - Charges for Services - 1,050 - 2,936 - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous 15,000 89,277 44,000 4,578 33,100 54,400
48 - Proprietary Revenue 3,983,500 4,140,690 4,032,800 4,663,743 4,432,700 4,544,900
49 - Other Financing Sources - - - 2,700 - -
Total Revenues 3,998,500$ 4,231,017$ 4,076,800$ 4,673,957$ 4,465,800$ 5,213,800$
Expenditures
50 - Cost of Goods Sold -$ -$ -$ -$ -$ -$
61 - Personnel Services 752,400 732,362 796,700 759,389 834,300 871,800
62 - Supplies 228,180 341,572 218,010 251,350 251,400 297,400
63 - Other Services & Charges 1,939,550 1,891,139 1,900,120 1,930,392 1,980,800 2,189,300
70 - Capital Outlay 2,932,000 2,488,464 1,365,000 506,415 1,370,000 1,291,000
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 5,852,130$ 5,453,537$ 4,279,830$ 3,447,546$ 4,436,500$ 4,649,500$
Net Fund Balance Supported (1,853,630)$ (1,222,520)$ (203,030)$ 1,226,411$ 29,300$ 564,300$
Fund Balance 11,529,966$ 12,541,822$ 9,755,792$ 14,088,901$ 11,538,701$ 9,601,801$
Page 105
Division: Debt Service Manager: Korrie Johnson
Page 106
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.
2022 Update. The Public Works Department made significant progress on several of the goals and objectives outlined in the Adopted
2022 Budget.
• The Sanitary Sewer Operations Division completed various capital projects throughout the year, including the:
o Installation of a generator at the St. Imier Lift Station in the South Innsbruck neighborhood; and
o Lining of 3.8 miles of sanitary sewer main in Flanery Park and Hyde Park neighborhoods.
• The Sanitary Sewer Operations Division is continuing to train new utilities staff.
2023 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 will coordinate with Metropolitan Council Environmental Services (MCES) on Phase No. 1 of an Inflow and Infiltration Study
• For the Adopted 2023 Budget, the Municipal Wastewater Charge (MWC) will increase approximately $406,000 or 8.45% to about $5,212,000. The Sanitary Sewer Rate will be adjusted to accommodate this cost increase.
• Generally, the Adopted 2023 Budget assumes a 3% increase in Sanitary Sewer Utility Rates to support ordinary capital project expenses, to maintain appropriate cash and fund balances and service debt as well as interfund loans.
Page 107
Division: Administration and Operations Operations Manager: Jason Wiehle Administration Manager: Korrie Johnson
2020 2020 2021 2021 2022 2023
Revenues Budget Actual Budget Actual Budget Budget
42 - Special Assessments -$ -$ -$ -$ -$ -$
44 - Intergovernmental 50,000 - - - 520,000 550,000
45 - Charges for Services - - - - - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous 14,000 76,751 29,500 (14,197) 26,400 131,100
48 - Proprietary Revenue 6,167,380 5,937,277 6,233,400 6,325,190 6,492,000 6,613,000
49 - Other Financing Sources - - - 9,750 - -
Total Revenues 6,231,380$ 6,014,027$ 6,262,900$ 6,320,743$ 7,038,400$ 7,294,100$
Expenditures
50 - Cost of Goods Sold -$ -$ -$ -$ -$ -$
61 - Personnel Services 451,200 386,824 441,500 409,877 462,400 481,500
62 - Supplies 40,190 33,119 39,500 61,690 41,500 51,500
63 - Other Services & Charges 5,412,030 5,498,055 5,288,710 5,318,204 5,676,600 6,222,900
70 - Capital Outlay 155,555 151,953 1,710,000 712,338 575,000 883,000
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 6,058,975$ 6,069,951$ 7,479,710$ 6,502,109$ 6,755,500$ 7,638,900$
Net Fund Balance Supported 172,405$ (55,924)$ (1,216,810)$ (181,366)$ 282,900$ (344,800)$
Fund Balance 8,042,280$ 8,153,022$ 8,603,732$ 8,677,265$ 8,340,965$ 7,069,765$
Page 108
Division: Debt Service Manager: Korrie Johnson
Page 109
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.
2022 Update. The Public Works Department made significant progress on several of the goals and objectives outlined in the Adopted
2022 Budget.
• The Storm Water Operations Division completed various capital projects throughout the year, including the:
o Lining of a 54” diameter storm sewer under Alden Way that conveys Stoneybrook Creek;
o Construction of 5 rain gardens in the Rice Creek Terrace neighborhood with Rice Creek Watershed District and Anoka Conservation District grants and assistance;
o Construction of a storm water quality structure to improve water quality discharging from a portion of the Logan Park
neighborhood with Coon Creek Watershed assistance; and
o Removal of sediment accumulated over decades in basins of the Danube Pond/Farr Lake drainage system.
• The Storm Water Operations Division will continue to train new utilities staff for storm water maintenance and will be
implementing the new MS4 permit.
2023 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 2022 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 Adopted 2023 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 $310,000 in interest expense.
Page 110
Division: Administration and Operations Operations Manager: Jeff Jensen Administration Manager: Korrie Johnson
2020 2020 2021 2021 2022 2023
Revenues Budget Actual Budget Actual Budget Budget
42 - Special Assessments -$ 1,497$ 500$ 880$ 500$ 500$
44 - Intergovernmental - 118,410 - 275,449 480,000 180,000
45 - Charges for Services - - - - - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous 15,000 217,929 16,400 (12,855) 25,800 94,900
48 - Proprietary Revenue 1,504,400 1,522,957 1,525,700 1,600,199 1,735,700 1,909,300
49 - Other Financing Sources - - - - - -
Total Revenues 1,519,400$ 1,860,794$ 1,542,600$ 1,863,673$ 2,242,000$ 2,184,700$
Expenditures
50 - Cost of Goods Sold -$ -$ -$ -$ -$ -$
61 - Personnel Services 582,100 541,850 522,300 514,467 601,100 631,100
62 - Supplies 23,000 24,422 18,700 21,538 41,200 33,700
63 - Other Services & Charges 813,220 690,923 939,670 773,610 1,267,900 1,484,600
70 - Capital Outlay 1,038,000 868,164 1,333,000 512,933 300,000 471,000
80 - Debt Service - - - - - -
99 - Other Financing Uses - - - - - -
Total Expenditures 2,456,320$ 2,125,359$ 2,813,670$ 1,822,548$ 2,210,200$ 2,620,400$
Net Fund Balance Supported (936,920)$ (264,565)$ (1,271,070)$ 41,125$ 31,800$ (435,700)$
Fund Balance 9,242,838$ 9,840,336$ 9,866,676$ 10,389,410$ 10,093,210$ 9,153,910$
Page 111
Division: Debt Service Manager: Korrie Johnson
Page 112
Fund: Municipal Liquor
Department: Finance Director: Joe Starks
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.
2022 Update. The Finance Department made significant progress on several of the goals and objectives outlined in the Adopted 2022
Budget.
• Fridley Liquor continued to expand on its role in the community by:
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 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.
2023 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 new off–sale liquor operations in Spring Lake Park and Coon Rapids. As mentioned above, the City plans to continue efforts and strategies to improve the reputation of Fridley Liquor as a community asset and a business that provide superior customer service and product selection. Additionally, Fridley Liquor plans to explore a delivery service coupled with the new online ordering system.
• Due the COVID–19 pandemic and otherwise strong demand for retail employees, Fridley Liquor continues to experience higher
than average turnover in 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.
• 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 among
other efforts.
Page 113
• Fridley Liquor will also need to determine the ultimate transience, if any, of the increase in sales related to the COVID–19 pandemic and the shift in consumer habits. 2020 and 2021 were largely historic years in terms of sales and the Adopted 2023 Budget assumes sales levels that are back to a more realistic, pre-pandemic level.
Page 114
Division: Store No. 1 Manager: Kyle Birkholz
2020 2020 2021 2021 2022 2023
Revenues Budget Actual Budget Actual Budget Budget
42 - Special Assessments -$ -$ -$ -$ -$ -$
44 - Intergovernmental - - - - - -
45 - Charges for Services - - - - - -
46 - Fines and Forfeitures - 12 - - - -
47 - Miscellaneous - 21,411 4,300 (1,406) 6,800 7,300
48 - Proprietary Revenue 4,610,900 5,702,381 6,132,100 6,025,524 5,729,700 5,953,500
49 - Other Financing Sources - 80,996 - - - -
Total Revenues 4,610,900$ 5,804,800$ 6,136,400$ 6,024,118$ 5,736,500$ 5,960,800$
Expenditures
50 - Cost of Goods Sold 3,368,600$ 4,062,649 3,468,530$ 4,281,368$ 4,062,700$ 4,317,500$
61 - Personnel Services 456,700 461,902 486,400 531,362 622,000 591,500
62 - Supplies 22,000 20,739 21,790 28,746 21,900 21,900
63 - Other Services & Charges 489,300 485,591 563,190 549,376 614,200 641,300
70 - Capital Outlay 47,500 32,722 - 10,000 - -
80 - Debt Service - - - - - -
99 - Other Financing Uses 278,500 278,500 278,500 278,500 278,500 278,500
Total Expenditures 4,662,600$ 5,342,102$ 4,818,410$ 5,679,352$ 5,599,300$ 5,850,700$
Net Fund Balance Supported (51,700)$ 462,698$ 1,317,990$ 344,766$ 137,200$ 110,100$
Full-time Equivalents (FTEs)7.9 7.9 7.9 7.9 9.0 7.7
Fund Balance (w/ Store No. 2)1,333,403$ 1,751,198$ 2,765,068$ 2,113,309$ 2,098,009$ 2,121,909$
Page 115
Division: Store No. 2 Manager: Kyle Birkholz
2020 2020 2021 2021 2022 2023
Revenues Budget Actual Budget Actual Budget Budget
42 - Special Assessments -$ -$ -$ -$ -$ -$
44 - Intergovernmental - - - - - -
45 - Charges for Services - - - - - -
46 - Fines and Forfeitures - - - - - -
47 - Miscellaneous - 50 - - - -
48 - Proprietary Revenue 1,269,800 1,006,158 1,220,800 1,264,831 1,339,000 1,185,200
49 - Other Financing Sources - - - - - -
Total Revenues 1,269,800$ 1,006,208$ 1,220,800$ 1,264,831$ 1,339,000$ 1,185,200$
Expenditures
50 - Cost of Goods Sold 973,100$ 844,193$ 988,920$ 950,590$ 1,038,200$ 881,100$
61 - Personnel Services 174,400 198,623 231,700 177,495 148,800 141,000
62 - Supplies 12,200 3,362 9,580 845 9,600 3,200
63 - Other Services & Charges 83,700 62,956 84,720 68,556 84,900 76,100
70 - Capital Outlay - 55,295 150,000 - 150,000 110,000
80 - Debt Service - - - - - -
99 - Other Financing Uses 60,000 60,000 60,000 60,000 60,000 60,000
Total Expenditures 1,303,400$ 1,224,429$ 1,524,920$ 1,257,486$ 1,491,500$ 1,271,400$
Net Fund Balance Supported (33,600)$ (218,221)$ (304,120)$ 7,345$ (152,500)$ (86,200)$
Page 116
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Page 117
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).
Page 118
Basis of Accounting. The technical term that describes the criteria governing the timing of the recognition of transactions and events.
Bonds. A written promise to pay a specified sum of money called principal at specified dates, including interest at a designated time.
Bonds are typically used for long-term debt.
Budget. A financial operations plan of 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.
Page 119
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.
Page 120
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.
Page 121
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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City of Fridley, Minnesota Volume No. 2 Budget Detail and Financial Reports Page 124
City of Fridley, MinnesotaBUDGET DETAIL AND FINANCIAL REPORTSThe following section constitutes Volume No. 2, which contains the budget detail and financial reports. It includes detailed review of all budgeted revenues and expenditures by Fund, Department and Division using financial reports from the Enterprise Resource Planning System of the City. The volume represents the adopted budget for the purposes of budget authority and compliance. The remainder of this page intentionally left blank.Page 125
Budget Worksheet
City of Fridley, MN Group Summary
For Fiscal: 2022 Period Ending: 12/31/2022
ExpObject;RevSourc…
2022
YTD Activity
2022
Total Budget
2021
Total Budget
2020
Total Budget
Defined Budgets
2021
Total Activity
2020
Total Activity 2023 Planning 2023 Final
Fund: 101 - General Fund
Division: 111 - Legislative
Expense
611110 - Temporary Employee - Regular 42,800.00 39,464.64 42,800.00 42,800.0050,100.0060,000.00 47,236.77 46,063.39
612100 - Medicare Contribution 900.00 798.46 900.00 900.001,000.00900.00 954.64 925.77
612110 - PERA Contribution 2,100.00 1,973.52 2,100.00 2,100.002,100.002,400.00 2,289.13 2,182.97
612120 - Social Security Contribution 3,900.00 3,413.57 3,800.00 3,800.004,400.003,900.00 4,080.81 3,957.33
612140 - Health Insurance 16,300.00 14,928.98 17,900.00 17,600.0014,600.0013,800.00 14,339.93 14,750.19
612150 - Dental Insurance 0.00 0.00 0.00 0.000.00600.00 0.00 0.00
612160 - Life Insurance 200.00 158.40 200.00 200.00200.00200.00 175.68 174.24
612170 - Cash Benefit 22,900.00 21,124.80 22,900.00 22,900.0022,900.0023,400.00 23,061.24 22,973.22
612180 - Workers' Compensation 200.00 39.48 100.00 100.00200.00200.00 101.00 66.48
621120 - Office Supplies 200.00 536.18 300.00 300.00200.00200.00 265.44 392.17
621130 - Operating Supplies 2,100.00 178.52 2,100.00 2,100.002,080.002,400.00 2,977.23 355.27
631100 - Professional Services 3,400.00 3,060.86 3,400.00 3,400.003,320.003,350.00 2,992.88 3,060.86
632100 - Dues & Subscription , Permit renewals 44,600.00 44,411.00 46,900.00 46,900.0043,750.0043,250.00 43,305.00 43,762.00
632120 - Conferences and School 500.00 375.21 500.00 500.00500.00510.00 275.00 217.37
633100 - Advertising 500.00 37.44 500.00 500.00510.001,020.00 0.00 0.00
633110 - Printing & Binding 200.00 0.00 200.00 200.00500.00510.00 0.00 0.00
633120 - Communication (phones, postage, etc)700.00 416.13 700.00 700.0020,500.00510.00 30.07 28,431.99
635100 - Services Contracted, Non-professional 24,000.00 7,792.58 24,000.00 24,000.002,810.002,840.00 140.00 2,182.25
165,500.00 138,709.77 169,300.00 169,000.00169,670.00159,990.00Expense Total:142,224.82 169,495.50
165,500.00 138,709.77 169,300.00 169,000.00169,670.00159,990.00Division: 111 - Legislative Total:142,224.82 169,495.50
Division: 121 - City Management
Expense
611100 - Full Time Employee - Regular 251,100.00 233,009.60 262,500.00 262,500.00243,800.00223,900.00 232,729.94 244,755.50
611110 - Temporary Employee - Regular 15,000.00 14,437.87 15,500.00 15,500.005,000.0014,600.00 0.00 2,341.18
611200 - Full Time Employee - Overtime 0.00 0.00 0.00 0.000.003,000.00 0.00 0.00
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 4,604.42 17,144.64
612100 - Medicare Contribution 3,800.00 3,582.27 4,000.00 4,000.003,600.003,300.00 3,441.77 3,809.04
612110 - PERA Contribution 18,800.00 17,475.72 19,700.00 19,700.0018,300.0024,200.00 17,454.74 18,356.65
612120 - Social Security Contribution 13,900.00 13,386.80 14,600.00 14,600.0015,300.0015,000.00 12,801.22 14,044.54
612130 - Deferred Compensation Contribution for City Mgr 0.00 0.00 0.00 0.008,900.007,900.00 8,112.72 0.00
612135 - RSA-Retirement Health Savings Contribution for City Mgr 9,200.00 8,469.12 9,500.00 9,500.000.000.00 308.34 8,941.86
612140 - Health Insurance 38,800.00 35,586.32 42,400.00 42,200.0034,300.0029,500.00 33,889.08 34,963.33
Page 126
Budget Worksheet For Fiscal: 2022 Period Ending: 12/31/2022
ExpObject;RevSourc…
2022
YTD Activity
2022
Total Budget
2021
Total Budget
2020
Total Budget
Defined Budgets
2021
Total Activity
2020
Total Activity 2023 Planning 2023 Final
612150 - Dental Insurance 700.00 550.00 600.00 600.00700.00600.00 605.00 602.50
612160 - Life Insurance 200.00 140.36 200.00 200.00200.00150.00 155.67 154.40
612180 - Workers' Compensation 1,300.00 845.12 1,200.00 1,200.001,200.001,200.00 1,050.42 1,178.39
612190 - Short Term Disability 600.00 594.51 700.00 700.00600.000.00 0.00 691.76
612195 - Long Term Disability 500.00 512.45 600.00 600.00500.000.00 0.00 600.89
621120 - Office Supplies 1,800.00 503.95 1,800.00 1,800.001,820.001,840.00 1,202.39 1,003.58
621130 - Operating Supplies 3,500.00 304.66 3,500.00 3,500.003,500.001,530.00 720.94 2,656.92
631100 - Professional Services 2,100.00 0.00 2,100.00 2,100.002,110.004,150.00 8,670.18 6,580.00
631130 - Insurance - Non-personnel 3,700.00 3,699.96 500.00 500.004,200.007,900.00 7,899.96 4,200.00
632100 - Dues & Subscription , Permit renewals 5,200.00 5,685.08 5,200.00 5,200.005,240.005,200.00 5,584.21 4,614.75
632120 - Conferences and School 2,400.00 1,390.63 2,400.00 2,400.002,400.0010,500.00 0.00 513.11
633100 - Advertising 2,500.00 0.00 2,500.00 2,500.002,520.002,550.00 2,008.89 110.05
633110 - Printing & Binding 200.00 0.00 200.00 200.000.000.00 0.00 190.00
633120 - Communication (phones, postage, etc)1,500.00 1,473.16 1,500.00 1,500.000.000.00 1,610.18 1,707.97
635100 - Services Contracted, Non-professional 200.00 0.00 200.00 200.00200.00200.00 0.00 0.00
377,000.00 341,647.58 391,400.00 391,200.00354,390.00357,220.00Expense Total:342,850.07 369,161.06
377,000.00 341,647.58 391,400.00 391,200.00354,390.00357,220.00Division: 121 - City Management Total:342,850.07 369,161.06
Division: 124 - Legal
Revenue
461100 - Fines 155,900.00 100,382.29 129,700.00 129,700.00160,700.00166,800.00 113,434.45 126,048.76
155,900.00 100,382.29 129,700.00 129,700.00160,700.00166,800.00Revenue Total:113,434.45 126,048.76
Expense
631100 - Professional Services 406,100.00 339,442.27 406,100.00 406,100.00397,750.00405,100.00 374,172.08 384,425.56
631130 - Insurance - Non-personnel 500.00 500.04 500.00 500.00500.00500.00 500.04 500.04
406,600.00 339,942.31 406,600.00 406,600.00398,250.00405,600.00Expense Total:374,672.12 384,925.60
-250,700.00 -239,560.02 -276,900.00 -276,900.00-237,550.00-238,800.00Division: 124 - Legal Surplus (Deficit):-261,237.67 -258,876.84
Division: 126 - Employee Resources
Expense
611100 - Full Time Employee - Regular 240,800.00 233,540.95 279,500.00 279,500.00284,200.00274,900.00 277,203.04 282,001.44
611200 - Full Time Employee - Overtime 4,200.00 0.00 4,300.00 4,300.004,200.004,100.00 0.00 0.00
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 6,114.87 -15,370.51
612100 - Medicare Contribution 3,400.00 3,471.58 4,400.00 4,400.004,200.004,100.00 4,042.70 3,782.28
612110 - PERA Contribution 18,200.00 17,515.56 21,300.00 21,300.0021,600.0020,900.00 20,790.22 18,685.82
612120 - Social Security Contribution 14,600.00 14,843.95 18,700.00 18,700.0017,900.0017,300.00 17,285.48 16,172.28
612140 - Health Insurance 47,400.00 14,780.37 0.00 0.0029,100.0048,900.00 28,645.63 38,585.27
612150 - Dental Insurance 700.00 137.50 0.00 0.00700.00300.00 605.00 615.00
612160 - Life Insurance 100.00 95.04 100.00 100.00100.00100.00 105.41 104.54
612170 - Cash Benefit 2,900.00 12,322.80 17,200.00 17,200.005,700.000.00 5,765.31 5,523.25
612180 - Workers' Compensation 1,400.00 782.90 1,000.00 1,000.001,300.001,300.00 1,257.18 1,155.18
612190 - Short Term Disability 700.00 779.14 900.00 900.00900.000.00 0.00 865.32
Page 127
Budget Worksheet For Fiscal: 2022 Period Ending: 12/31/2022
ExpObject;RevSourc…
2022
YTD Activity
2022
Total Budget
2021
Total Budget
2020
Total Budget
Defined Budgets
2021
Total Activity
2020
Total Activity 2023 Planning 2023 Final
612195 - Long Term Disability 500.00 651.10 700.00 700.00800.000.00 0.00 709.23
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.000.000.00 100.00 0.00
621120 - Office Supplies 800.00 105.28 800.00 800.00790.00800.00 475.30 408.04
621130 - Operating Supplies 2,800.00 30.75 2,800.00 2,800.002,800.003,000.00 31.26 271.54
631100 - Professional Services 28,500.00 823.72 28,500.00 28,500.0015,540.0015,700.00 1,509.75 20,615.10
631130 - Insurance - Non-personnel 500.00 500.04 500.00 500.00500.00500.00 500.04 500.04
632100 - Dues & Subscription , Permit renewals 3,000.00 875.00 3,000.00 3,000.005,500.0013,150.00 1,405.00 438.00
632110 - Transportation 200.00 18.60 200.00 200.00200.001,000.00 0.00 0.00
632120 - Conferences and School 11,000.00 1,905.00 12,000.00 12,000.001,000.001,400.00 -59.00 1,520.67
633100 - Advertising 1,000.00 16.19 1,000.00 1,000.001,580.002,100.00 70.00 211.58
633110 - Printing & Binding 500.00 32.56 400.00 400.00700.001,000.00 0.00 0.00
633120 - Communication (phones, postage, etc)600.00 550.00 600.00 600.00100.00100.00 0.00 400.00
635100 - Services Contracted, Non-professional 0.00 0.00 0.00 0.0014,850.0015,000.00 62.50 62.50
635130 - Hardware & Software Support 13,000.00 13,589.78 14,000.00 14,000.0013,000.000.00 12,275.50 12,539.13
396,800.00 317,367.81 411,900.00 411,900.00427,260.00425,650.00Expense Total:378,185.19 389,795.70
396,800.00 317,367.81 411,900.00 411,900.00427,260.00425,650.00Division: 126 - Employee Resources Total:378,185.19 389,795.70
Division: 127 - Communications & Engagement
Revenue
445100 - Twin Cities Gateway Grant 9,500.00 10,520.00 11,000.00 11,000.006,000.0011,000.00 0.00 3,500.00
9,500.00 10,520.00 11,000.00 11,000.006,000.0011,000.00Revenue Total:0.00 3,500.00
Expense
611100 - Full Time Employee - Regular 140,500.00 112,000.41 105,000.00 105,000.0075,500.0071,700.00 73,461.49 89,395.01
612100 - Medicare Contribution 1,900.00 1,551.24 1,500.00 1,500.001,100.001,100.00 1,018.47 1,230.11
612110 - PERA Contribution 10,500.00 8,126.32 7,900.00 7,900.005,700.005,400.00 5,509.96 6,343.80
612120 - Social Security Contribution 8,100.00 6,631.88 6,400.00 6,300.004,600.004,500.00 4,354.03 5,258.14
612140 - Health Insurance 33,600.00 20,910.24 18,700.00 18,400.0014,400.0014,000.00 14,130.80 16,810.24
612150 - Dental Insurance 500.00 268.84 300.00 300.000.000.00 0.00 206.48
612160 - Life Insurance 100.00 52.66 100.00 100.000.00100.00 35.33 40.88
612180 - Workers' Compensation 500.00 373.30 500.00 500.00500.00500.00 331.49 403.13
612190 - Short Term Disability 500.00 415.39 400.00 400.00300.000.00 0.00 353.38
612195 - Long Term Disability 400.00 329.07 300.00 300.00200.000.00 0.00 281.10
621120 - Office Supplies 300.00 25.15 300.00 300.000.000.00 0.00 61.14
621130 - Operating Supplies 12,700.00 1,649.98 3,000.00 3,000.000.000.00 0.00 83.86
631100 - Professional Services 13,000.00 6,264.00 13,200.00 13,200.000.000.00 0.00 4,440.00
632100 - Dues & Subscription , Permit renewals 400.00 835.18 400.00 400.000.000.00 0.00 0.00
632110 - Transportation 200.00 0.00 200.00 200.000.000.00 0.00 0.00
632120 - Conferences and School 1,500.00 475.00 1,500.00 1,500.000.000.00 0.00 0.00
633100 - Advertising 600.00 5,206.57 3,600.00 3,600.000.000.00 0.00 1,308.63
633110 - Printing & Binding 24,500.00 20,707.86 24,500.00 24,500.0018,810.0019,000.00 17,737.10 20,388.59
633120 - Communication (phones, postage, etc)19,000.00 17,799.53 24,600.00 24,600.0027,920.0028,200.00 18,782.00 24,805.00
Page 128
Budget Worksheet For Fiscal: 2022 Period Ending: 12/31/2022
ExpObject;RevSourc…
2022
YTD Activity
2022
Total Budget
2021
Total Budget
2020
Total Budget
Defined Budgets
2021
Total Activity
2020
Total Activity 2023 Planning 2023 Final
635100 - Services Contracted, Non-professional 2,000.00 0.00 0.00 0.000.000.00 0.00 0.00
270,800.00 203,622.62 212,400.00 212,000.00149,030.00144,500.00Expense Total:135,360.67 171,409.49
-261,300.00 -193,102.62 -201,400.00 -201,000.00-143,030.00-133,500.00Division: 127 - Communications & Engagement Surplus (Deficit):-135,360.67 -167,909.49
Division: 128 - City Clerk
Revenue
431100 - Alcoholic Beverages 66,500.00 58,490.00 73,800.00 73,800.0068,400.0069,400.00 50,842.50 75,790.00
431300 - Dog Licenses 4,100.00 4,430.00 4,900.00 4,900.003,300.003,300.00 4,300.00 6,820.00
431900 - All Other Licenses 36,600.00 29,792.50 36,600.00 36,600.0031,700.0031,700.00 38,535.00 35,326.63
451100 - Sale of Maps, Publications, Videos, Misc.100.00 0.25 0.00 0.00200.00200.00 0.00 12.00
461100 - Fines 2,700.00 3,500.00 2,500.00 2,500.000.000.00 2,750.00 1,500.00
475200 - 3% Gambling Tax 35,000.00 39,259.98 60,000.00 60,000.0039,390.0052,000.00 30,644.54 78,488.79
145,000.00 135,472.73 177,800.00 177,800.00142,990.00156,600.00Revenue Total:127,072.04 197,937.42
Expense
611100 - Full Time Employee - Regular 99,900.00 99,893.93 167,900.00 167,900.0072,400.0070,700.00 68,410.72 81,187.20
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 2,193.85 2,690.49
612100 - Medicare Contribution 1,400.00 1,311.60 1,300.00 1,300.001,000.001,050.00 903.24 1,087.84
612110 - PERA Contribution 7,500.00 7,492.09 12,600.00 12,600.005,400.008,500.00 5,130.80 6,089.04
612120 - Social Security Contribution 6,000.00 5,607.80 5,700.00 5,700.004,300.004,400.00 3,862.17 4,651.45
612140 - Health Insurance 23,600.00 24,029.17 40,300.00 46,300.0021,100.0014,800.00 20,803.95 21,379.09
612150 - Dental Insurance 0.00 62.56 300.00 300.000.00300.00 0.00 0.00
612160 - Life Insurance 0.00 36.59 100.00 100.000.00100.00 35.13 34.85
612180 - Workers' Compensation 700.00 311.99 400.00 400.00600.00600.00 308.51 383.06
612190 - Short Term Disability 300.00 303.48 500.00 500.00300.000.00 0.00 293.72
612195 - Long Term Disability 200.00 240.43 400.00 400.00200.000.00 0.00 233.81
621120 - Office Supplies 300.00 121.94 300.00 300.00290.00600.00 41.61 103.11
621130 - Operating Supplies 700.00 106.94 700.00 700.00690.00700.00 31.84 472.48
631100 - Professional Services 0.00 0.00 0.00 0.000.000.00 1,095.00 0.00
632100 - Dues & Subscription , Permit renewals 400.00 606.96 600.00 600.00400.00400.00 6,975.00 555.00
632110 - Transportation 300.00 0.00 300.00 300.00300.00200.00 0.00 181.44
632120 - Conferences and School 2,000.00 3,750.09 3,000.00 3,000.002,000.002,300.00 270.00 1,225.00
633100 - Advertising 3,000.00 432.00 4,000.00 4,000.001,980.002,100.00 2,227.51 1,143.63
633110 - Printing & Binding 500.00 26.60 500.00 500.00690.00700.00 0.00 34.83
633120 - Communication (phones, postage, etc)400.00 487.50 1,200.00 1,200.00400.00400.00 565.40 605.00
635100 - Services Contracted, Non-professional 2,000.00 344.50 1,400.00 1,400.00500.00500.00 0.00 756.50
635130 - Hardware & Software Support 0.00 10,300.00 10,600.00 10,600.000.000.00 0.00 0.00
149,200.00 155,466.17 252,100.00 258,100.00112,550.00108,350.00Expense Total:112,854.73 123,107.54
-4,200.00 -19,993.44 -74,300.00 -80,300.0030,440.0048,250.00Division: 128 - City Clerk Surplus (Deficit):14,217.31 74,829.88
Division: 129 - Elections
Revenue
441100 - Federal Grants 0.00 0.00 0.00 0.000.000.00 14,192.74 0.00
Page 129
Budget Worksheet For Fiscal: 2022 Period Ending: 12/31/2022
ExpObject;RevSourc…
2022
YTD Activity
2022
Total Budget
2021
Total Budget
2020
Total Budget
Defined Budgets
2021
Total Activity
2020
Total Activity 2023 Planning 2023 Final
450200 - Reimbs-Cities & Counties 0.00 0.00 0.00 0.000.000.00 20,437.64 0.00
451400 - Filing Fees 0.00 40.00 0.00 0.000.000.00 20.00 0.00
0.00 40.00 0.00 0.000.000.00Revenue Total:34,650.38 0.00
Expense
611110 - Temporary Employee - Regular 65,000.00 45,868.25 0.00 0.000.0081,600.00 65,115.21 0.00
611200 - Full Time Employee - Overtime 0.00 0.00 0.00 0.000.001,000.00 742.71 0.00
612100 - Medicare Contribution 0.00 116.95 0.00 0.000.00200.00 211.96 0.00
612110 - PERA Contribution 0.00 0.00 0.00 0.000.00100.00 101.65 0.00
612120 - Social Security Contribution 0.00 500.05 0.00 0.000.00600.00 906.28 0.00
612140 - Health Insurance 0.00 0.00 0.00 0.000.000.00 452.52 0.00
612150 - Dental Insurance 0.00 0.00 0.00 0.000.000.00 6.56 0.00
612160 - Life Insurance 0.00 0.00 0.00 0.000.000.00 0.97 0.00
612180 - Workers' Compensation 0.00 82.57 0.00 0.000.000.00 175.83 0.00
621120 - Office Supplies 700.00 10.17 0.00 0.00690.00700.00 1,334.72 0.00
621130 - Operating Supplies 500.00 147.67 0.00 0.00500.00500.00 818.64 349.12
631130 - Insurance - Non-personnel 6,600.00 6,600.00 9,800.00 9,800.000.000.00 0.00 0.00
632110 - Transportation 200.00 70.00 0.00 0.00200.00200.00 191.35 0.00
632120 - Conferences and School 0.00 0.00 0.00 0.000.000.00 25.00 0.00
633100 - Advertising 1,000.00 640.80 0.00 0.002,000.002,020.00 909.75 0.00
633110 - Printing & Binding 500.00 0.00 0.00 0.00500.00500.00 272.19 0.00
633120 - Communication (phones, postage, etc)200.00 988.27 0.00 0.00200.00200.00 242.99 239.22
635100 - Services Contracted, Non-professional 22,600.00 6,202.01 6,500.00 6,500.006,560.006,630.00 6,494.96 5,672.65
635110 - Rentals 1,500.00 538.35 0.00 0.001,490.001,500.00 1,441.87 0.00
98,800.00 61,765.09 16,300.00 16,300.0012,140.0095,750.00Expense Total:79,445.16 6,260.99
-98,800.00 -61,725.09 -16,300.00 -16,300.00-12,140.00-95,750.00Division: 129 - Elections Surplus (Deficit):-44,794.78 -6,260.99
Division: 131 - Accounting
Revenue
451210 - Administrative Charges 5,000.00 0.00 5,000.00 5,000.005,500.004,600.00 3,906.29 4,546.21
451320 - Non Sufficient Funds (NSF) Service Charge 100.00 20.00 0.00 0.00100.00100.00 70.00 35.00
471110 - Interest Earnings - Investments 101,300.00 0.00 176,100.00 176,100.00100,200.0074,500.00 214,872.76 144,043.99
471120 - Unrealized Gain/Loss on Investments 0.00 66,772.97 0.00 0.000.000.00 85,211.36 -193,729.40
475800 - Cash Short/Over 0.00 14.24 0.00 0.000.000.00 0.01 -0.82
475900 - Miscellaneous Revenues 0.00 4,018.37 0.00 0.000.000.00 0.00 5,204.87
106,400.00 70,825.58 181,100.00 181,100.00105,800.0079,200.00Revenue Total:304,060.42 -39,900.15
Expense
611100 - Full Time Employee - Regular 474,800.00 424,615.99 521,700.00 533,000.00449,300.00489,300.00 479,400.18 466,736.91
611105 - Part-time Permanent -Regular 0.00 714.67 0.00 0.0037,100.000.00 13,882.15 15,359.34
611200 - Full Time Employee - Overtime 1,000.00 171.94 1,100.00 1,100.001,000.000.00 1,368.61 413.63
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 8,040.81 -16,453.09
612100 - Medicare Contribution 6,800.00 6,158.45 7,600.00 7,600.007,200.007,100.00 7,387.29 6,859.77
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612110 - PERA Contribution 35,700.00 31,912.89 39,200.00 39,400.0036,600.0036,700.00 36,291.82 34,068.08
612120 - Social Security Contribution 29,200.00 26,332.84 32,600.00 32,900.0030,900.0030,300.00 31,587.23 29,331.91
612140 - Health Insurance 42,800.00 33,971.49 46,100.00 54,400.0017,800.0020,900.00 22,074.56 17,212.03
612150 - Dental Insurance 900.00 639.47 800.00 800.00600.00750.00 741.12 452.59
612160 - Life Insurance 200.00 169.99 200.00 200.00200.00200.00 207.47 194.55
612170 - Cash Benefit 11,400.00 10,562.40 11,400.00 11,400.0011,400.0011,500.00 11,530.62 12,366.81
612180 - Workers' Compensation 2,500.00 1,401.12 1,800.00 1,800.002,300.002,300.00 2,196.71 1,570.34
612190 - Short Term Disability 1,700.00 1,515.43 1,700.00 1,700.001,500.000.00 0.00 1,526.17
612195 - Long Term Disability 1,400.00 1,295.16 1,400.00 1,400.001,300.000.00 0.00 1,287.26
621120 - Office Supplies 1,200.00 256.55 2,200.00 2,200.001,430.001,900.00 415.35 2,432.60
621130 - Operating Supplies 1,400.00 1,729.58 2,000.00 2,000.001,040.001,500.00 1,483.02 1,920.02
631100 - Professional Services 47,400.00 32,976.75 48,500.00 50,500.0047,400.0048,300.00 37,375.25 41,684.25
631130 - Insurance - Non-personnel 10,700.00 10,700.04 500.00 500.0011,900.007,900.00 7,899.96 11,900.04
632100 - Dues & Subscription , Permit renewals 700.00 883.95 500.00 500.00690.00700.00 375.15 934.00
632110 - Transportation 700.00 797.71 700.00 700.00750.001,000.00 0.00 25.76
632120 - Conferences and School 2,100.00 8,978.26 2,100.00 2,100.002,100.003,300.00 615.00 265.00
633100 - Advertising 1,800.00 1,342.08 2,300.00 2,300.001,680.001,700.00 1,220.63 2,456.92
633110 - Printing & Binding 100.00 26.45 100.00 100.00100.00100.00 0.00 0.00
633120 - Communication (phones, postage, etc)2,200.00 1,743.01 2,000.00 2,000.002,500.002,500.00 2,072.80 1,805.57
635100 - Services Contracted, Non-professional 17,600.00 2,532.19 17,300.00 7,300.001,250.0025,000.00 13,471.74 17,788.27
635130 - Hardware & Software Support 23,000.00 22,971.56 24,000.00 24,000.0022,000.000.00 21,039.30 21,891.30
638140 - Miscellaneous Expenses 0.00 0.00 0.00 0.000.000.00 -8.87 125.00
717,300.00 624,399.97 767,800.00 779,900.00690,040.00692,950.00Expense Total:700,667.90 674,155.03
-610,900.00 -553,574.39 -586,700.00 -598,800.00-584,240.00-613,750.00Division: 131 - Accounting Surplus (Deficit):-396,607.48 -714,055.18
Division: 132 - Assessing
Revenue
451300 - Assessment Searches 0.00 15.00 0.00 0.000.000.00 0.00 0.00
0.00 15.00 0.00 0.000.000.00Revenue Total:0.00 0.00
Expense
611100 - Full Time Employee - Regular 195,600.00 183,737.60 211,200.00 211,200.00189,900.00183,200.00 184,745.97 190,634.47
611110 - Temporary Employee - Regular 20,900.00 14,008.50 15,000.00 15,000.0020,900.000.00 0.00 7,959.90
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 -1,659.76 2,256.15
612100 - Medicare Contribution 3,100.00 2,763.45 3,200.00 3,200.003,000.002,700.00 2,583.41 2,827.34
612110 - PERA Contribution 14,700.00 13,780.32 15,800.00 15,800.0015,800.0013,800.00 13,855.94 14,297.58
612120 - Social Security Contribution 13,100.00 11,816.31 13,700.00 13,700.0012,900.0011,400.00 11,046.66 12,089.37
612140 - Health Insurance 25,400.00 22,885.06 27,400.00 26,900.0022,500.0022,500.00 22,137.82 23,144.79
612150 - Dental Insurance 700.00 550.00 600.00 600.00700.00600.00 605.00 602.50
612160 - Life Insurance 100.00 63.36 100.00 100.00100.00100.00 70.27 69.70
612180 - Workers' Compensation 1,000.00 645.11 800.00 800.00900.00900.00 707.88 861.42
612190 - Short Term Disability 700.00 649.44 700.00 700.00700.000.00 0.00 752.36
612195 - Long Term Disability 600.00 553.35 600.00 600.00600.000.00 0.00 631.73
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621100 - Fuels and Lubes 500.00 942.22 700.00 700.00500.00500.00 299.62 333.55
621110 - Clothing/Laundry Allowance 1,000.00 -188.09 700.00 700.00990.001,000.00 653.35 1,069.26
621120 - Office Supplies 400.00 117.16 200.00 200.00400.00400.00 52.20 123.96
621130 - Operating Supplies 200.00 38.50 200.00 200.00200.00200.00 105.90 73.69
621160 - Work Order Transfer - Parts 400.00 0.00 400.00 400.00400.00400.00 901.61 262.37
631100 - Professional Services 7,600.00 46.00 8,000.00 8,000.008,600.0010,330.00 477.60 10,000.00
631130 - Insurance - Non-personnel 500.00 500.04 500.00 500.00500.00500.00 500.04 500.04
632100 - Dues & Subscription , Permit renewals 2,500.00 1,215.50 5,200.00 5,200.001,490.001,500.00 1,927.00 2,803.50
632110 - Transportation 300.00 12.00 100.00 100.00300.00300.00 0.00 0.00
632120 - Conferences and School 1,000.00 1,612.26 1,200.00 1,200.001,000.001,500.00 651.95 160.00
633100 - Advertising 300.00 256.60 200.00 200.00350.00350.00 61.88 202.71
633110 - Printing & Binding 300.00 459.00 200.00 200.00300.00300.00 0.00 454.60
633120 - Communication (phones, postage, etc)500.00 152.96 200.00 200.00550.00300.00 107.82 134.61
635100 - Services Contracted, Non-professional 100.00 0.00 0.00 0.00100.00100.00 -3.01 0.00
635130 - Hardware & Software Support 200.00 0.00 200.00 200.000.000.00 0.00 145.00
291,700.00 256,616.65 307,100.00 306,600.00283,680.00252,880.00Expense Total:239,829.15 272,390.60
-291,700.00 -256,601.65 -307,100.00 -306,600.00-283,680.00-252,880.00Division: 132 - Assessing Surplus (Deficit):-239,829.15 -272,390.60
Division: 133 - Information Technology
Expense
611100 - Full Time Employee - Regular 275,700.00 269,627.61 319,000.00 319,000.00267,700.00259,900.00 258,489.84 248,918.42
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 1,726.75 -1,931.96
612100 - Medicare Contribution 3,900.00 3,822.81 4,500.00 4,500.003,800.003,800.00 3,664.83 3,450.01
612110 - PERA Contribution 20,700.00 19,368.68 23,900.00 23,900.0020,100.0019,500.00 19,386.74 18,668.88
612120 - Social Security Contribution 16,600.00 16,345.95 19,400.00 19,400.0016,300.0016,100.00 15,670.48 14,750.97
612140 - Health Insurance 41,400.00 34,750.78 43,700.00 43,100.0036,500.0035,400.00 35,123.80 37,522.45
612150 - Dental Insurance 700.00 525.00 600.00 600.00700.00900.00 593.75 613.75
612160 - Life Insurance 100.00 89.28 100.00 100.00100.00100.00 102.81 104.26
612170 - Cash Benefit 5,700.00 5,281.20 5,700.00 5,700.005,700.005,800.00 5,765.31 5,743.30
612180 - Workers' Compensation 1,300.00 922.61 1,200.00 1,200.001,400.001,400.00 1,189.48 1,170.02
612190 - Short Term Disability 900.00 864.56 1,000.00 1,000.00900.000.00 0.00 1,011.92
612195 - Long Term Disability 800.00 722.58 900.00 900.00800.000.00 0.00 848.98
621120 - Office Supplies 300.00 0.00 0.00 0.00300.00500.00 2,659.53 0.00
621130 - Operating Supplies 4,700.00 1,657.40 4,700.00 4,700.004,700.003,500.00 4,025.01 4,285.18
621150 - Small Tools and Minor Equipment 100.00 408.64 500.00 500.00150.00150.00 0.00 407.53
631100 - Professional Services 1,000.00 185.00 0.00 0.001,000.000.00 185.00 0.00
631130 - Insurance - Non-personnel 500.00 500.04 500.00 500.00500.00500.00 500.04 500.04
632100 - Dues & Subscription , Permit renewals 0.00 0.00 0.00 0.000.000.00 798.00 0.00
632110 - Transportation 100.00 0.00 100.00 100.00100.00100.00 0.00 0.00
632120 - Conferences and School 7,700.00 555.97 4,000.00 4,000.007,700.008,000.00 256.97 2,277.31
633120 - Communication (phones, postage, etc)72,300.00 77,793.13 82,800.00 82,800.0053,400.0054,700.00 69,558.15 69,376.89
635100 - Services Contracted, Non-professional 0.00 12,568.50 1,000.00 13,000.000.00175,200.00 13,834.60 15,394.82
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635130 - Hardware & Software Support 192,600.00 224,744.77 233,700.00 233,700.00202,730.000.00 128,613.88 158,035.66
647,100.00 670,734.51 747,300.00 758,700.00624,580.00585,550.00Expense Total:562,144.97 581,148.43
647,100.00 670,734.51 747,300.00 758,700.00624,580.00585,550.00Division: 133 - Information Technology Total:562,144.97 581,148.43
Division: 141 - Non-departmental
Revenue
411100 - Current Ad Valorem 13,614,500.00 7,165,779.86 13,844,700.00 13,844,700.0012,931,600.0012,458,025.00 12,396,840.74 13,180,742.04
411200 - Delinquent Ad Valorem 14,800.00 18,856.74 26,800.00 26,800.0087,400.00-31,600.00 77,317.95 79,963.44
415100 - Penalties & Interest on Delinquent Taxes 8,100.00 8,217.30 12,100.00 12,100.0012,700.0012,700.00 2,726.49 41,157.00
415200 - Forfeited Tax Sale Apportionment 0.00 0.00 0.00 0.000.000.00 0.00 4,464.28
443100 - Local Government Aid (LGA)662,300.00 331,150.00 698,400.00 698,400.00744,700.00794,700.00 794,700.00 774,700.00
451220 - Administrative Charges from Other City Funds & HRA 1,239,800.00 1,162,000.08 1,353,100.00 1,353,100.001,156,700.001,132,800.00 1,132,799.96 1,185,442.04
473100 - General Contributions & Donations 0.00 -26.00 0.00 0.000.000.00 0.00 0.00
474100 - Insurance Reimbursement 0.00 8,857.20 20,000.00 20,000.0022,000.0037,285.00 17,804.00 57,032.84
474110 - Other Reimbursements 1,500.00 0.00 0.00 0.000.000.00 4,112.00 0.00
475300 - Sale of Miscellaneous Property 2,000.00 1,131.20 2,000.00 2,000.003,000.004,600.00 1,525.55 1,967.10
475900 - Miscellaneous Revenues 6,100.00 6,959.95 6,100.00 6,100.005,500.007,100.00 6,990.36 43,717.16
493100 - Transfer In From Other Funds 192,300.00 192,300.00 680,100.00 680,100.00186,700.002,231,700.00 2,249,000.27 189,600.00
15,741,400.00 8,895,226.33 16,643,300.00 16,643,300.0015,150,300.0016,647,310.00Revenue Total:16,683,817.32 15,558,785.90
Expense
611100 - Full Time Employee - Regular 412,000.00 0.00 0.00 0.00168,490.0035,000.00 0.00 0.00
612100 - Medicare Contribution 0.00 0.00 0.00 0.00500.000.00 0.00 0.00
612120 - Social Security Contribution 0.00 0.00 0.00 0.002,200.000.00 0.00 0.00
621130 - Operating Supplies 0.00 161.78 0.00 0.000.000.00 703.54 491.64
631100 - Professional Services 2,500.00 0.00 2,500.00 2,500.002,480.002,500.00 19,250.00 0.00
632120 - Conferences and School 18,800.00 10,676.80 18,800.00 18,800.0018,800.0019,890.00 7,350.00 10,833.00
633100 - Advertising 0.00 0.00 0.00 0.000.000.00 0.00 67.50
633120 - Communication (phones, postage, etc)2,400.00 336.00 2,400.00 2,400.00690.00700.00 1,490.08 1,585.19
635100 - Services Contracted, Non-professional 0.00 0.00 0.00 0.000.000.00 2,333.75 0.00
635110 - Rentals 0.00 3,788.37 0.00 0.000.000.00 1,317.05 5,051.16
638140 - Miscellaneous Expenses -121,700.00 0.00 0.00 0.00-114,700.000.00 160.91 0.00
993100 - Transfer Out to Other Funds 0.00 0.00 0.00 0.000.000.00 0.00 4,321,388.00
314,000.00 14,962.95 23,700.00 23,700.0078,460.0058,090.00Expense Total:32,605.33 4,339,416.49
15,427,400.00 8,880,263.38 16,619,600.00 16,619,600.0015,071,840.0016,589,220.00Division: 141 - Non-departmental Surplus (Deficit):16,651,211.99 11,219,369.41
Division: 142 - Emergency Reserves
Expense
621130 - Operating Supplies 0.00 0.00 0.00 0.000.000.00 25,929.89 644.70
621140 - Supplies for Repair & Maintenance 0.00 0.00 0.00 0.000.000.00 4,983.36 0.00
621150 - Small Tools and Minor Equipment 0.00 0.00 0.00 0.000.000.00 52,942.77 0.00
631100 - Professional Services 0.00 0.00 0.00 0.000.000.00 4,096.00 5,000.00
632120 - Conferences and School 0.00 0.00 0.00 0.000.000.00 79.90 0.00
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633120 - Communication (phones, postage, etc)0.00 805.46 0.00 0.000.000.00 1,600.10 1,498.55
635100 - Services Contracted, Non-professional 0.00 0.00 0.00 0.000.000.00 30,060.18 6,738.00
635130 - Hardware & Software Support 0.00 0.00 0.00 0.000.000.00 14,018.81 0.00
638140 - Miscellaneous Expenses 88,300.00 0.00 88,300.00 88,300.0088,360.0089,250.00 258,928.75 0.00
88,300.00 805.46 88,300.00 88,300.0088,360.0089,250.00Expense Total:392,639.76 13,881.25
88,300.00 805.46 88,300.00 88,300.0088,360.0089,250.00Division: 142 - Emergency Reserves Total:392,639.76 13,881.25
Division: 211 - Police
Revenue
441100 - Federal Grants 165,000.00 69,848.71 165,000.00 165,000.00160,000.0040,000.00 159,151.86 107,331.98
443200 - Police Training Reimbursement (POST)42,000.00 42,622.31 42,000.00 42,000.0040,000.0030,000.00 40,459.15 44,305.88
443220 - Insurance Premium Tax - Police State Aid 360,000.00 414,012.55 395,000.00 395,000.00347,000.00340,000.00 389,855.29 385,321.86
443400 - All Other State Grants 184,600.00 155,751.81 184,600.00 184,600.000.000.00 0.00 65,453.24
450200 - Reimbs-Cities & Counties 10,100.00 14,201.40 10,100.00 10,100.0010,100.0010,100.00 15,679.31 32,521.15
453100 - School Resource Officer 187,000.00 246,475.00 256,000.00 256,000.00240,000.00233,000.00 231,428.00 213,890.45
453110 - Police Security 30,000.00 152,801.25 210,000.00 210,000.0023,100.0023,100.00 29,606.25 131,755.00
453120 - False Alarms 2,200.00 2,018.50 2,000.00 2,000.002,300.002,300.00 1,555.50 1,931.25
453140 - Seized Vehicle Storage Fees 0.00 0.00 0.00 0.000.00500.00 0.00 0.00
453150 - Pawn Shop Transaction Fees 40,000.00 41,721.00 40,000.00 40,000.0060,000.0081,100.00 49,002.00 56,907.00
453160 - Accident Reports and Photos 1,900.00 1,209.50 1,500.00 1,500.002,400.002,400.00 1,442.00 1,505.00
461120 - Restitution Payments 1,000.00 1,326.38 1,200.00 1,200.00700.00700.00 150.00 3,436.88
473100 - General Contributions & Donations 5,000.00 29,739.00 7,000.00 7,000.008,800.0010,000.00 7,050.00 7,878.00
474100 - Insurance Reimbursement 0.00 0.00 0.00 0.001,900.002,100.00 0.00 0.00
475300 - Sale of Miscellaneous Property 900.00 269.48 0.00 0.00900.00900.00 79.80 1,279.82
475900 - Miscellaneous Revenues 1,400.00 685.83 1,200.00 1,200.001,200.001,800.00 1,295.14 3,133.21
1,031,100.00 1,172,682.72 1,315,600.00 1,315,600.00898,400.00778,000.00Revenue Total:926,754.30 1,056,650.72
Expense
611100 - Full Time Employee - Regular 4,769,800.00 4,294,417.22 5,001,300.00 4,999,600.004,655,500.004,174,700.00 4,390,926.69 4,399,909.36
611105 - Part-time Permanent -Regular 154,500.00 103,991.28 117,400.00 117,400.00145,800.00344,700.00 125,563.92 130,691.30
611200 - Full Time Employee - Overtime 244,200.00 381,029.28 400,000.00 400,000.00244,200.00236,900.00 292,626.70 377,957.69
611210 - Temporary/Part-time Employee - Overtime 0.00 1,564.15 0.00 0.000.002,700.00 3,852.57 2,908.61
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 -42,676.99 19,775.42
612100 - Medicare Contribution 74,500.00 69,444.26 81,900.00 80,900.0073,300.0070,300.00 69,371.11 71,158.41
612110 - PERA Contribution 848,600.00 780,581.43 925,500.00 925,500.00830,000.00801,300.00 776,377.65 794,291.84
612120 - Social Security Contribution 40,100.00 30,927.76 33,700.00 33,600.0033,400.0034,100.00 30,444.98 38,819.00
612140 - Health Insurance 499,400.00 365,322.11 477,200.00 470,100.00407,600.00462,000.00 409,517.07 444,221.54
612150 - Dental Insurance 10,400.00 7,325.00 8,700.00 8,700.008,600.0010,200.00 7,620.00 8,231.25
612160 - Life Insurance 1,800.00 1,650.24 1,800.00 1,800.001,800.001,800.00 1,789.34 1,765.44
612170 - Cash Benefit 103,000.00 127,629.00 137,300.00 137,300.00120,100.00108,700.00 118,328.21 99,374.58
612180 - Workers' Compensation 200,000.00 178,597.42 270,600.00 270,600.00143,200.00143,200.00 138,852.25 184,379.57
612190 - Short Term Disability 15,800.00 15,322.77 17,200.00 17,200.0014,900.000.00 0.00 16,886.08
612195 - Long Term Disability 13,200.00 12,834.41 14,500.00 14,500.0012,800.000.00 0.00 13,841.05
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Total Budget
Defined Budgets
2021
Total Activity
2020
Total Activity 2023 Planning 2023 Final
613125 - Miscellaneous Pay 0.00 400.00 0.00 0.000.000.00 4,925.00 475.00
613130 - Unemployment Compensation 0.00 0.00 0.00 0.000.000.00 115.71 3,565.82
621100 - Fuels and Lubes 87,600.00 73,052.72 100,500.00 100,500.0095,000.00100,800.00 71,136.72 67,562.94
621110 - Clothing/Laundry Allowance 42,900.00 46,509.75 42,900.00 54,900.0037,920.0038,300.00 38,815.33 97,271.66
621120 - Office Supplies 5,200.00 3,966.87 4,200.00 4,200.005,250.005,300.00 2,904.95 3,706.18
621130 - Operating Supplies 38,000.00 40,317.81 38,000.00 48,000.0038,000.0037,900.00 50,687.79 49,661.10
621140 - Supplies for Repair & Maintenance 1,400.00 390.91 1,000.00 1,000.001,490.001,500.00 75.84 794.17
621150 - Small Tools and Minor Equipment 5,200.00 51,003.95 5,200.00 5,200.005,150.005,200.00 4,668.61 2,540.97
621160 - Work Order Transfer - Parts 34,100.00 18,181.64 34,100.00 34,100.0034,060.0034,400.00 25,987.24 26,513.28
631100 - Professional Services 33,800.00 23,496.96 30,800.00 30,800.0027,820.0034,160.00 25,530.92 27,836.96
631130 - Insurance - Non-personnel 152,900.00 152,900.04 85,900.00 85,900.00201,100.00123,300.00 123,300.00 201,099.96
631140 - Admin Charges 200.00 0.00 200.00 200.00200.00200.00 0.00 0.00
632100 - Dues & Subscription , Permit renewals 8,700.00 4,845.66 8,700.00 8,700.006,340.006,400.00 6,981.23 9,630.44
632110 - Transportation 1,700.00 1,072.38 1,700.00 1,700.001,700.001,900.00 1,231.73 501.67
632120 - Conferences and School 42,000.00 65,435.74 48,300.00 48,300.0042,000.0046,300.00 31,585.34 34,189.11
633100 - Advertising 1,000.00 0.00 1,000.00 1,000.00990.001,000.00 0.00 0.00
633110 - Printing & Binding 4,300.00 3,951.03 4,300.00 4,300.004,260.004,300.00 4,520.20 3,070.82
633120 - Communication (phones, postage, etc)120,000.00 108,404.93 120,000.00 120,000.00116,000.00113,700.00 110,109.21 114,629.84
634100 - Utility Services 500.00 0.00 500.00 500.005,640.005,700.00 -57.80 0.00
635100 - Services Contracted, Non-professional 23,000.00 19,958.49 23,000.00 23,000.0033,000.0092,100.00 17,198.73 16,723.15
635110 - Rentals 2,500.00 0.00 2,500.00 2,500.002,570.002,600.00 1,150.00 1,888.56
635130 - Hardware & Software Support 63,700.00 64,000.46 88,400.00 88,400.0063,740.000.00 59,684.62 66,503.63
638180 - Pmts to Other Agencies 5,000.00 12,500.00 12,500.00 12,500.00750.005,900.00 5,000.00 10,125.00
7,649,000.00 7,061,025.67 8,140,800.00 8,152,900.007,414,180.007,051,560.00Expense Total:6,908,144.87 7,342,501.40
-6,617,900.00 -5,888,342.95 -6,825,200.00 -6,837,300.00-6,515,780.00-6,273,560.00Division: 211 - Police Surplus (Deficit):-5,981,390.57 -6,285,850.68
Division: 215 - Emergency Management
Revenue
473100 - General Contributions & Donations 0.00 0.00 0.00 0.000.000.00 0.00 496.05
0.00 0.00 0.00 0.000.000.00Revenue Total:0.00 496.05
Expense
621110 - Clothing/Laundry Allowance 1,000.00 2,823.35 1,000.00 1,000.00990.001,000.00 323.16 564.24
621130 - Operating Supplies 2,500.00 34.52 2,500.00 2,500.004,250.005,300.00 2,400.18 2,366.96
621150 - Small Tools and Minor Equipment 0.00 276.98 0.00 0.000.000.00 0.00 1,044.49
631130 - Insurance - Non-personnel 500.00 500.04 500.00 500.00500.00500.00 500.04 500.04
632100 - Dues & Subscription , Permit renewals 800.00 700.00 800.00 800.00790.00800.00 700.00 600.00
632120 - Conferences and School 800.00 915.00 800.00 800.00800.00600.00 722.81 0.00
633120 - Communication (phones, postage, etc)500.00 373.65 500.00 500.00500.00600.00 908.89 539.85
634100 - Utility Services 600.00 735.46 600.00 600.00590.00600.00 538.22 625.44
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Defined Budgets
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Total Activity
2020
Total Activity 2023 Planning 2023 Final
635100 - Services Contracted, Non-professional 7,900.00 8,397.52 7,900.00 7,900.007,900.008,700.00 4,629.52 5,497.52
14,600.00 14,756.52 14,600.00 14,600.0016,320.0018,100.00Expense Total:10,722.82 11,738.54
-14,600.00 -14,756.52 -14,600.00 -14,600.00-16,320.00-18,100.00Division: 215 - Emergency Management Surplus (Deficit):-10,722.82 -11,242.49
Division: 219 - Fire
Revenue
435500 - Universal Fire Code Permits / UFC Permits 31,500.00 8,272.69 20,000.00 20,000.0031,500.0031,500.00 32,233.13 29,034.36
443210 - Insurance Premium Tax - Fire State Aid 170,000.00 199,515.39 203,400.00 203,400.00154,000.00154,000.00 176,560.68 184,949.94
443400 - All Other State Grants 10,100.00 18,475.00 15,000.00 15,000.004,900.004,900.00 7,858.15 25,217.50
450200 - Reimbs-Cities & Counties 8,000.00 0.00 0.00 0.002,000.002,000.00 0.00 0.00
453160 - Accident Reports and Photos 0.00 15.00 0.00 0.000.000.00 20.00 0.00
453200 - Fire Response Fees 3,100.00 0.00 1,500.00 1,500.004,900.006,800.00 2,400.00 400.00
453220 - Fire Code Inspection Fees 200.00 250.00 200.00 200.000.000.00 150.00 100.00
473100 - General Contributions & Donations 900.00 2,732.50 0.00 0.00900.00900.00 50.00 500.00
475300 - Sale of Miscellaneous Property 0.00 0.00 0.00 0.00400.00400.00 0.00 0.00
223,800.00 229,260.58 240,100.00 240,100.00198,600.00200,500.00Revenue Total:219,271.96 240,201.80
Expense
611100 - Full Time Employee - Regular 528,600.00 459,882.61 582,200.00 582,200.00506,200.00500,600.00 443,650.26 523,021.14
611110 - Temporary Employee - Regular 340,000.00 413,412.75 400,000.00 400,000.00289,000.00280,600.00 319,366.24 390,881.58
611200 - Full Time Employee - Overtime 41,500.00 22,544.52 43,000.00 43,000.0041,500.0040,400.00 28,834.73 24,753.31
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 -3,479.77 -7,198.27
612100 - Medicare Contribution 13,000.00 11,368.60 14,700.00 14,700.0012,000.0011,900.00 11,347.65 14,478.52
612110 - PERA Contribution 94,700.00 84,742.66 110,700.00 110,700.0091,300.0089,900.00 77,732.73 87,584.13
612120 - Social Security Contribution 15,700.00 27,209.42 9,100.00 26,100.0021,600.0021,000.00 23,534.74 25,886.63
612140 - Health Insurance 78,700.00 59,941.00 84,700.00 83,300.0084,800.0096,100.00 88,957.07 81,239.59
612150 - Dental Insurance 1,700.00 1,187.50 1,500.00 1,500.002,000.001,500.00 1,728.75 1,506.25
612160 - Life Insurance 500.00 1,822.34 300.00 2,300.002,700.001,300.00 1,950.42 2,135.76
612170 - Cash Benefit 5,700.00 6,381.45 5,700.00 5,700.000.000.00 0.00 5,501.25
612180 - Workers' Compensation 60,000.00 43,607.44 64,400.00 64,400.0067,200.0067,200.00 50,169.73 44,436.37
612190 - Short Term Disability 1,800.00 1,662.80 2,000.00 2,000.001,700.000.00 0.00 1,923.48
612195 - Long Term Disability 1,500.00 1,369.14 1,700.00 1,700.001,500.000.00 0.00 1,570.82
613125 - Miscellaneous Pay 0.00 200.00 0.00 0.000.000.00 175.00 175.00
613130 - Unemployment Compensation 0.00 0.00 0.00 0.000.000.00 53.05 1,247.32
621100 - Fuels and Lubes 14,000.00 14,671.52 18,600.00 18,600.0014,000.0015,700.00 11,330.14 12,472.19
621110 - Clothing/Laundry Allowance 27,300.00 25,585.12 37,300.00 37,300.0027,300.0032,400.00 26,856.41 16,081.74
621120 - Office Supplies 1,000.00 479.94 1,000.00 1,000.00990.001,000.00 802.16 1,101.43
621130 - Operating Supplies 11,400.00 11,466.46 13,400.00 13,400.0011,400.0010,500.00 8,644.64 17,377.92
621140 - Supplies for Repair & Maintenance 5,200.00 2,992.55 5,200.00 5,200.005,150.005,200.00 3,349.98 6,745.47
621150 - Small Tools and Minor Equipment 7,100.00 7,370.31 7,100.00 7,100.007,130.007,200.00 4,720.98 24,554.20
621160 - Work Order Transfer - Parts 10,400.00 1,383.17 8,400.00 8,400.0010,400.0010,500.00 1,647.82 7,621.92
631100 - Professional Services 19,700.00 27,439.00 20,400.00 20,400.0019,700.0019,900.00 34,075.45 31,338.00
631130 - Insurance - Non-personnel 32,800.00 32,799.96 16,900.00 16,900.0041,000.0027,600.00 27,600.00 41,000.04
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2021
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2020
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Defined Budgets
2021
Total Activity
2020
Total Activity 2023 Planning 2023 Final
632100 - Dues & Subscription , Permit renewals 6,000.00 6,269.97 5,000.00 5,000.006,240.006,300.00 3,030.00 3,305.00
632110 - Transportation 700.00 705.05 1,000.00 1,000.00790.00900.00 0.00 0.00
632120 - Conferences and School 15,000.00 23,222.18 30,000.00 30,000.0015,430.0015,700.00 14,106.84 17,678.87
633100 - Advertising 0.00 0.00 0.00 0.000.000.00 0.00 488.00
633110 - Printing & Binding 900.00 2,432.38 900.00 900.00990.001,000.00 36.71 117.78
633120 - Communication (phones, postage, etc)41,000.00 11,449.98 13,500.00 13,500.0041,000.0012,600.00 11,351.73 39,844.92
634100 - Utility Services 6,700.00 6,381.87 6,700.00 6,700.006,720.007,800.00 4,233.10 5,527.95
635100 - Services Contracted, Non-professional 50,900.00 33,310.40 40,900.00 40,900.0050,940.0056,500.00 45,883.11 28,901.62
635110 - Rentals 500.00 0.00 2,500.00 2,500.00500.00500.00 0.00 4,000.00
635130 - Hardware & Software Support 5,000.00 38,790.75 40,000.00 40,000.005,000.000.00 38,866.80 6,960.34
638180 - Pmts to Other Agencies 155,400.00 201,577.67 203,400.00 203,400.00155,330.00156,900.00 176,698.96 187,033.22
1,594,400.00 1,583,660.51 1,792,200.00 1,809,800.001,541,510.001,498,700.00Expense Total:1,457,255.43 1,651,293.49
-1,370,600.00 -1,354,399.93 -1,552,100.00 -1,569,700.00-1,342,910.00-1,298,200.00Division: 219 - Fire Surplus (Deficit):-1,237,983.47 -1,411,091.69
Division: 311 - Campus Facilities
Expense
611100 - Full Time Employee - Regular 190,800.00 177,672.29 209,700.00 206,400.00177,800.00136,100.00 141,525.93 181,639.82
611105 - Part-time Permanent -Regular 25,300.00 15,297.58 28,400.00 28,400.0024,500.0020,800.00 22,090.72 20,690.38
611200 - Full Time Employee - Overtime 0.00 6,293.42 0.00 0.000.000.00 3,671.16 3,540.62
612100 - Medicare Contribution 3,000.00 2,747.10 3,300.00 3,300.002,900.002,300.00 2,319.16 2,838.25
612110 - PERA Contribution 16,200.00 14,786.89 17,800.00 17,600.0015,100.0011,800.00 12,509.26 15,380.11
612120 - Social Security Contribution 12,900.00 11,745.72 14,200.00 14,100.0012,200.009,700.00 9,917.28 12,135.29
612140 - Health Insurance 33,800.00 28,682.37 38,000.00 30,900.0030,200.0033,300.00 25,731.38 30,539.92
612150 - Dental Insurance 800.00 629.73 700.00 700.00800.00700.00 623.88 707.33
612160 - Life Insurance 100.00 79.40 100.00 100.00100.00100.00 79.34 88.54
612170 - Cash Benefit 600.00 902.15 1,100.00 1,100.00600.001,000.00 582.78 636.02
612180 - Workers' Compensation 6,500.00 4,940.44 6,600.00 6,600.003,200.003,200.00 3,663.11 6,192.76
612190 - Short Term Disability 600.00 625.15 700.00 700.00600.000.00 0.00 705.12
612195 - Long Term Disability 500.00 510.81 600.00 600.00500.000.00 0.00 582.32
621100 - Fuels and Lubes 1,000.00 377.51 1,000.00 1,000.001,500.001,500.00 246.29 701.93
621110 - Clothing/Laundry Allowance 5,000.00 5,469.18 6,000.00 6,000.003,000.005,400.00 4,066.58 5,156.26
621120 - Office Supplies 2,000.00 2,960.25 2,500.00 2,500.002,000.00300.00 1,270.55 1,565.24
621130 - Operating Supplies 16,500.00 19,116.15 19,000.00 19,000.0013,500.0010,000.00 16,613.91 19,031.90
621140 - Supplies for Repair & Maintenance 17,000.00 9,321.21 12,000.00 12,000.0020,000.0016,000.00 17,179.17 9,041.91
621150 - Small Tools and Minor Equipment 2,500.00 2,505.34 2,500.00 2,500.002,500.003,000.00 661.77 1,586.65
621160 - Work Order Transfer - Parts 400.00 178.22 400.00 400.00400.00400.00 391.24 334.06
631100 - Professional Services 0.00 4,844.16 0.00 0.000.000.00 0.00 1,640.00
631130 - Insurance - Non-personnel 700.00 699.96 700.00 700.00500.003,600.00 3,600.00 500.04
632100 - Dues & Subscription , Permit renewals 2,200.00 881.25 5,000.00 5,000.003,000.003,000.00 4,966.75 5,458.10
632110 - Transportation 200.00 0.00 200.00 200.00200.00200.00 0.00 198.10
632120 - Conferences and School 2,000.00 652.13 2,000.00 2,000.002,000.003,000.00 364.24 344.50
633120 - Communication (phones, postage, etc)2,000.00 989.59 2,000.00 2,000.002,000.001,300.00 1,110.52 1,047.66
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Total Budget
2020
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Defined Budgets
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Total Activity
2020
Total Activity 2023 Planning 2023 Final
634100 - Utility Services 140,000.00 145,989.00 175,000.00 175,000.00145,000.00115,000.00 127,793.65 144,340.01
635100 - Services Contracted, Non-professional 133,500.00 152,059.71 170,000.00 170,000.00123,750.00125,000.00 166,761.26 172,590.48
635110 - Rentals 0.00 203.39 0.00 0.000.000.00 2,526.68 2,200.00
635130 - Hardware & Software Support 13,000.00 3,960.00 28,000.00 28,000.002,000.000.00 450.00 0.00
638140 - Miscellaneous Expenses 0.00 0.00 0.00 0.000.000.00 1,357.28 75.00
638180 - Pmts to Other Agencies 0.00 545.16 0.00 0.000.000.00 545.16 545.16
629,100.00 615,665.26 747,500.00 736,800.00589,850.00506,700.00Expense Total:572,619.05 642,033.48
629,100.00 615,665.26 747,500.00 736,800.00589,850.00506,700.00Division: 311 - Campus Facilities Total:572,619.05 642,033.48
Division: 314 - Engineering
Revenue
435600 - Load Limit Waiver 200.00 75.00 100.00 100.00200.00200.00 75.00 75.00
435700 - Excavation/Right of Way/Erosion Control Permit 23,800.00 38,084.25 30,900.00 30,900.0031,800.0031,800.00 9,185.25 17,240.50
435900 - All Other Permits 900.00 0.00 0.00 0.00200.00200.00 1,195.00 0.00
451210 - Administrative Charges 0.00 0.00 0.00 0.000.000.00 0.00 40,983.52
455100 - Public Works Construction (Specs/Plans, non-curb c 400.00 0.00 0.00 0.001,400.001,400.00 0.00 0.00
455130 - Antenna Rental Fee 409,700.00 401,700.72 395,000.00 395,000.00370,000.00364,200.00 413,771.79 391,362.96
435,000.00 439,859.97 426,000.00 426,000.00403,600.00397,800.00Revenue Total:424,227.04 449,661.98
Expense
611100 - Full Time Employee - Regular 177,100.00 179,385.72 269,200.00 267,400.00171,900.00165,400.00 165,598.32 172,187.03
611110 - Temporary Employee - Regular 9,400.00 7,098.63 9,700.00 9,700.009,400.009,100.00 22,730.62 12,050.66
611200 - Full Time Employee - Overtime 5,400.00 3,200.60 5,600.00 5,600.005,400.005,200.00 10,451.23 4,029.81
611210 - Temporary/Part-time Employee - Overtime 0.00 0.00 0.00 0.000.000.00 2,121.41 23.55
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 15,684.99 1,490.61
612100 - Medicare Contribution 2,900.00 2,645.99 3,900.00 3,900.002,800.002,600.00 3,192.55 2,842.66
612110 - PERA Contribution 14,300.00 12,323.87 17,500.00 17,400.0013,900.0012,800.00 13,687.91 13,810.19
612120 - Social Security Contribution 12,400.00 11,313.47 16,800.00 16,800.0012,100.0011,200.00 13,651.29 12,154.13
612140 - Health Insurance 24,500.00 33,896.96 61,800.00 55,900.0025,000.0025,900.00 23,452.54 22,043.94
612150 - Dental Insurance 400.00 551.14 900.00 900.00400.00600.00 412.47 343.69
612160 - Life Insurance 100.00 76.22 100.00 100.00100.00100.00 76.98 77.28
612170 - Cash Benefit 14,000.00 4,147.85 500.00 500.0014,000.003,100.00 11,297.30 14,071.03
612180 - Workers' Compensation 1,100.00 575.27 700.00 700.001,000.001,000.00 891.94 900.58
612190 - Short Term Disability 700.00 705.91 1,000.00 1,000.00600.000.00 0.00 730.05
612195 - Long Term Disability 500.00 567.33 800.00 800.00500.000.00 0.00 590.08
613125 - Miscellaneous Pay 0.00 75.00 0.00 0.000.000.00 50.00 50.00
621100 - Fuels and Lubes 1,500.00 923.96 2,300.00 2,300.002,000.002,500.00 1,313.55 1,009.39
621110 - Clothing/Laundry Allowance 600.00 548.88 900.00 900.00600.00700.00 225.38 158.38
621120 - Office Supplies 1,500.00 449.22 1,200.00 1,200.001,500.002,200.00 1,113.17 1,036.73
621130 - Operating Supplies 2,000.00 397.32 1,000.00 1,000.002,500.002,500.00 1,719.52 142.37
621140 - Supplies for Repair & Maintenance 0.00 0.00 0.00 0.000.000.00 346.33 114.21
621150 - Small Tools and Minor Equipment 2,800.00 2,977.22 2,800.00 2,800.002,800.001,500.00 0.00 711.02
621160 - Work Order Transfer - Parts 1,500.00 155.52 1,000.00 1,000.001,500.001,500.00 72.66 669.25
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2020
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631100 - Professional Services 22,500.00 31,026.57 26,500.00 26,500.0014,900.0015,000.00 46,919.68 56,057.04
631130 - Insurance - Non-personnel 500.00 500.04 500.00 500.001,000.004,100.00 4,100.04 999.96
632100 - Dues & Subscription , Permit renewals 500.00 2,204.51 1,500.00 1,500.00500.008,000.00 2,675.25 1,483.76
632110 - Transportation 1,000.00 0.00 1,000.00 1,000.001,000.001,000.00 19.55 34.16
632120 - Conferences and School 4,000.00 7,474.00 4,000.00 4,000.004,000.005,000.00 750.00 1,420.00
633110 - Printing & Binding 500.00 0.00 500.00 500.00900.001,000.00 0.00 22.29
633120 - Communication (phones, postage, etc)7,500.00 6,451.64 9,000.00 9,000.007,500.008,000.00 7,830.02 7,373.08
635100 - Services Contracted, Non-professional 18,000.00 12,250.00 13,000.00 13,000.0038,000.0065,000.00 15,937.98 25.61
635130 - Hardware & Software Support 45,000.00 64,062.85 55,000.00 55,000.0030,000.000.00 37,233.88 71,268.09
372,200.00 385,985.69 508,700.00 500,900.00365,800.00355,000.00Expense Total:403,556.56 399,920.63
62,800.00 53,874.28 -82,700.00 -74,900.0037,800.0042,800.00Division: 314 - Engineering Surplus (Deficit):20,670.48 49,741.35
Division: 315 - Forestry
Revenue
441100 - Federal Grants 0.00 0.00 0.00 0.000.000.00 9,972.67 0.00
0.00 0.00 0.00 0.000.000.00Revenue Total:9,972.67 0.00
Expense
621100 - Fuels and Lubes 200.00 0.00 200.00 200.00200.00400.00 0.00 0.00
621130 - Operating Supplies 4,000.00 9,005.00 6,000.00 6,000.004,000.00200.00 8,278.50 7,356.00
621140 - Supplies for Repair & Maintenance 5,000.00 5,955.02 5,000.00 5,000.005,000.005,000.00 5,678.80 7,190.82
621150 - Small Tools and Minor Equipment 6,900.00 0.00 6,900.00 6,900.006,900.0010,000.00 0.00 0.00
632120 - Conferences and School 500.00 0.00 500.00 500.00500.001,000.00 0.00 0.00
633100 - Advertising 300.00 0.00 300.00 300.00300.00300.00 0.00 0.00
635100 - Services Contracted, Non-professional 53,000.00 98,500.78 63,000.00 63,000.0051,000.0060,000.00 48,427.86 79,545.40
635110 - Rentals 0.00 0.00 0.00 0.000.000.00 0.00 458.94
69,900.00 113,460.80 81,900.00 81,900.0067,900.0076,900.00Expense Total:62,385.16 94,551.16
-69,900.00 -113,460.80 -81,900.00 -81,900.00-67,900.00-76,900.00Division: 315 - Forestry Surplus (Deficit):-52,412.49 -94,551.16
Division: 316 - Parks
Revenue
443400 - All Other State Grants 0.00 3,000.00 0.00 0.000.000.00 0.00 4,214.93
445200 - Watershed District Grants 0.00 0.00 0.00 0.000.000.00 486.00 0.00
455110 - Public Works Maintenance 1,500.00 3,900.00 1,900.00 1,900.00500.00500.00 1,435.00 2,135.00
473100 - General Contributions & Donations 0.00 2,500.00 0.00 0.000.000.00 0.00 0.00
474100 - Insurance Reimbursement 0.00 0.00 0.00 0.00500.00500.00 0.00 0.00
1,500.00 9,400.00 1,900.00 1,900.001,000.001,000.00Revenue Total:1,921.00 6,349.93
Expense
611100 - Full Time Employee - Regular 402,600.00 385,823.02 479,500.00 479,500.00392,300.00386,600.00 388,965.21 385,920.58
611110 - Temporary Employee - Regular 142,100.00 116,460.22 142,100.00 142,100.00142,100.00138,000.00 100,752.11 127,157.91
611200 - Full Time Employee - Overtime 26,600.00 20,378.48 27,500.00 27,500.0026,600.0025,800.00 16,313.38 19,133.06
611210 - Temporary/Part-time Employee - Overtime 0.00 2,972.13 0.00 0.000.003,800.00 239.72 493.82
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 -7,939.11 10,953.47
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612100 - Medicare Contribution 8,200.00 7,447.72 9,400.00 9,400.008,200.008,000.00 7,109.56 7,758.40
612110 - PERA Contribution 32,100.00 29,792.71 37,700.00 37,700.0031,300.0031,000.00 30,362.30 30,398.67
612120 - Social Security Contribution 35,200.00 31,845.56 39,600.00 39,500.0034,900.0034,100.00 30,399.53 33,171.39
612140 - Health Insurance 64,100.00 49,047.71 79,600.00 78,400.0051,500.0065,300.00 51,753.41 51,710.12
612150 - Dental Insurance 1,500.00 986.19 1,500.00 1,500.001,300.001,200.00 1,211.74 1,184.00
612160 - Life Insurance 200.00 180.75 200.00 200.00200.00200.00 204.00 202.18
612170 - Cash Benefit 9,800.00 11,508.42 15,900.00 15,900.009,800.0010,300.00 9,867.11 9,882.73
612180 - Workers' Compensation 19,000.00 18,763.34 21,600.00 21,600.0017,900.0017,900.00 17,649.11 16,068.50
612190 - Short Term Disability 1,500.00 1,441.07 1,700.00 1,700.001,400.000.00 0.00 1,618.09
612195 - Long Term Disability 1,200.00 1,156.60 1,300.00 1,300.001,200.000.00 0.00 1,306.85
613125 - Miscellaneous Pay 0.00 100.00 0.00 0.000.000.00 150.00 200.00
613130 - Unemployment Compensation 0.00 0.00 0.00 0.000.000.00 2,075.93 4,276.24
621100 - Fuels and Lubes 24,000.00 26,124.92 29,000.00 29,000.0024,000.0028,000.00 22,202.59 22,746.75
621110 - Clothing/Laundry Allowance 3,500.00 7,684.37 6,000.00 6,000.004,000.006,500.00 3,127.24 2,711.24
621120 - Office Supplies 100.00 0.00 100.00 100.00100.00100.00 0.00 0.00
621130 - Operating Supplies 5,000.00 12,300.50 10,000.00 10,000.002,000.001,600.00 1,416.21 20,113.31
621140 - Supplies for Repair & Maintenance 45,000.00 29,866.29 40,000.00 40,000.0048,000.0055,000.00 25,472.69 44,189.58
621150 - Small Tools and Minor Equipment 10,000.00 3,645.77 10,000.00 10,000.0011,500.006,500.00 11,520.82 3,618.55
621160 - Work Order Transfer - Parts 13,000.00 11,014.74 11,000.00 11,000.0015,000.0020,000.00 17,315.85 15,487.48
631100 - Professional Services 3,000.00 1,786.00 3,000.00 3,000.003,000.004,000.00 46.00 281.00
631130 - Insurance - Non-personnel 25,900.00 25,899.96 25,700.00 25,700.0031,700.009,800.00 9,800.04 31,700.04
632100 - Dues & Subscription , Permit renewals 2,000.00 1,009.05 1,000.00 1,000.002,480.002,500.00 1,263.97 941.41
632110 - Transportation 200.00 0.00 200.00 200.00200.00200.00 0.00 0.00
632120 - Conferences and School 4,000.00 2,633.91 4,000.00 4,000.004,000.005,000.00 200.00 3,939.83
633100 - Advertising 200.00 51.84 200.00 200.00200.00200.00 56.25 44.54
633110 - Printing & Binding 100.00 0.00 100.00 100.00100.00100.00 0.00 166.64
633120 - Communication (phones, postage, etc)3,200.00 3,375.74 3,200.00 3,200.003,200.004,200.00 3,324.07 3,583.78
634100 - Utility Services 31,000.00 28,644.47 40,000.00 40,000.0031,000.0037,000.00 24,386.84 32,403.16
635100 - Services Contracted, Non-professional 40,000.00 35,577.08 35,000.00 35,000.0042,000.0047,000.00 56,020.06 30,418.69
635110 - Rentals 14,000.00 13,646.50 14,000.00 14,000.0014,000.0012,500.00 8,222.81 15,735.88
638180 - Pmts to Other Agencies 200.00 764.60 800.00 800.00200.00200.00 630.36 764.60
968,500.00 881,929.66 1,090,900.00 1,089,600.00955,380.00962,600.00Expense Total:834,119.80 930,282.49
-967,000.00 -872,529.66 -1,089,000.00 -1,087,700.00-954,380.00-961,600.00Division: 316 - Parks Surplus (Deficit):-832,198.80 -923,932.56
Division: 317 - Lighting
Expense
611100 - Full Time Employee - Regular 12,900.00 12,025.64 13,700.00 13,700.0012,500.0020,400.00 20,409.44 12,530.48
611200 - Full Time Employee - Overtime 300.00 58.24 300.00 300.00300.00300.00 301.78 90.28
612100 - Medicare Contribution 200.00 175.89 200.00 200.00200.00300.00 298.07 184.36
612110 - PERA Contribution 1,000.00 906.64 1,100.00 1,100.001,000.001,600.00 1,545.16 946.28
612120 - Social Security Contribution 800.00 752.37 900.00 900.00800.001,300.00 1,273.07 789.22
612140 - Health Insurance 1,400.00 1,225.32 1,500.00 1,400.001,200.002,500.00 2,444.10 1,211.99
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612150 - Dental Insurance 0.00 27.38 0.00 100.000.00100.00 51.46 30.08
612160 - Life Insurance 0.00 4.59 0.00 100.000.000.00 7.88 5.00
612170 - Cash Benefit 300.00 264.00 300.00 300.00300.00500.00 283.88 287.10
612180 - Workers' Compensation 1,100.00 415.04 600.00 600.001,000.001,000.00 829.87 570.65
612190 - Short Term Disability 0.00 42.62 0.00 0.000.000.00 0.00 48.48
612195 - Long Term Disability 0.00 35.75 0.00 0.000.000.00 0.00 41.09
621140 - Supplies for Repair & Maintenance 6,500.00 1,130.00 6,500.00 6,500.006,500.006,600.00 14,499.72 532.06
634100 - Utility Services 170,000.00 163,353.32 220,000.00 220,000.00175,000.00190,000.00 156,757.83 176,942.33
635100 - Services Contracted, Non-professional 30,000.00 490.84 30,000.00 30,000.0030,000.0034,000.00 21,983.26 8,345.92
224,500.00 180,907.64 275,100.00 275,200.00228,800.00258,600.00Expense Total:220,685.52 202,555.32
224,500.00 180,907.64 275,100.00 275,200.00228,800.00258,600.00Division: 317 - Lighting Total:220,685.52 202,555.32
Division: 318 - Streets
Revenue
443310 - Municipal State Aid For Streets - Maintenance 446,500.00 436,348.80 448,200.00 448,200.00348,500.00387,600.00 455,586.00 424,755.00
455110 - Public Works Maintenance 100.00 2,400.00 0.00 0.00100.00100.00 0.00 0.00
461120 - Restitution Payments 0.00 175.00 0.00 0.000.000.00 0.00 0.00
446,600.00 438,923.80 448,200.00 448,200.00348,600.00387,700.00Revenue Total:455,586.00 424,755.00
Expense
611100 - Full Time Employee - Regular 595,200.00 541,323.77 646,200.00 644,100.00587,800.00563,400.00 567,281.27 593,202.74
611110 - Temporary Employee - Regular 16,000.00 14,969.09 16,000.00 16,000.0016,000.0015,500.00 11,760.08 17,486.15
611200 - Full Time Employee - Overtime 20,000.00 23,943.34 20,600.00 20,600.0020,000.0019,400.00 24,706.14 22,438.54
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 12,330.92 -7,968.20
612100 - Medicare Contribution 9,000.00 8,365.86 9,900.00 9,900.008,900.008,700.00 8,819.78 8,893.95
612110 - PERA Contribution 46,100.00 41,834.89 49,600.00 49,400.0045,500.0043,700.00 44,326.10 44,803.26
612120 - Social Security Contribution 38,400.00 35,767.74 41,000.00 40,900.0038,300.0037,100.00 37,711.66 38,026.37
612140 - Health Insurance 99,800.00 74,459.04 91,700.00 86,900.0094,400.0079,600.00 93,377.36 96,637.00
612150 - Dental Insurance 1,600.00 892.02 1,000.00 1,000.001,900.001,800.00 1,678.49 1,527.07
612160 - Life Insurance 300.00 268.80 300.00 300.00300.00300.00 272.77 301.81
612170 - Cash Benefit 7,200.00 13,983.88 16,500.00 16,500.0012,000.0017,300.00 10,182.91 7,394.45
612180 - Workers' Compensation 34,100.00 20,740.61 27,800.00 27,800.0031,000.0031,000.00 28,086.96 29,283.63
612190 - Short Term Disability 1,900.00 2,059.66 2,300.00 2,300.002,100.000.00 0.00 2,401.18
612195 - Long Term Disability 1,500.00 1,647.35 1,800.00 1,800.001,800.000.00 0.00 1,932.20
613125 - Miscellaneous Pay 0.00 75.00 0.00 0.000.000.00 0.00 100.00
621100 - Fuels and Lubes 45,000.00 34,131.31 50,000.00 50,000.0047,000.0052,000.00 34,197.31 34,438.49
621110 - Clothing/Laundry Allowance 6,400.00 7,919.82 7,500.00 7,500.006,440.006,500.00 4,341.55 7,868.13
621120 - Office Supplies 500.00 0.00 500.00 500.00500.00500.00 259.12 210.75
621130 - Operating Supplies 2,500.00 1,141.06 7,000.00 7,000.002,500.002,500.00 1,145.04 5,083.44
621140 - Supplies for Repair & Maintenance 136,000.00 95,578.43 141,000.00 141,000.00132,000.00135,000.00 67,492.32 129,847.45
621150 - Small Tools and Minor Equipment 11,500.00 2,489.23 11,500.00 11,500.0011,500.006,600.00 16,556.47 1,069.42
621160 - Work Order Transfer - Parts 27,000.00 14,820.36 27,000.00 27,000.0030,000.0030,000.00 77,987.66 28,383.77
631100 - Professional Services 500.00 1,094.00 2,000.00 2,000.00500.00500.00 454.60 4,757.71
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631130 - Insurance - Non-personnel 9,100.00 9,099.96 6,000.00 6,000.008,300.005,200.00 5,199.96 8,300.04
632100 - Dues & Subscription , Permit renewals 900.00 462.50 900.00 900.00700.001,700.00 1,587.50 409.10
632110 - Transportation 100.00 0.00 100.00 100.00100.00100.00 0.00 0.00
632120 - Conferences and School 3,000.00 1,462.13 3,500.00 3,500.003,000.004,000.00 200.00 2,369.55
633110 - Printing & Binding 200.00 0.00 200.00 200.00250.00250.00 24.70 261.14
633120 - Communication (phones, postage, etc)7,000.00 6,479.86 7,000.00 7,000.007,000.007,000.00 8,073.26 5,488.56
635100 - Services Contracted, Non-professional 316,000.00 214,999.62 332,000.00 332,000.00311,200.0070,250.00 81,364.52 299,847.97
635110 - Rentals 1,500.00 5,348.55 1,500.00 1,500.001,500.001,500.00 700.00 5,682.05
635130 - Hardware & Software Support 1,000.00 2,245.50 1,000.00 1,000.001,000.000.00 0.00 1,775.80
1,439,300.00 1,177,603.38 1,523,400.00 1,516,200.001,423,490.001,141,400.00Expense Total:1,140,118.45 1,392,253.52
-992,700.00 -738,679.58 -1,075,200.00 -1,068,000.00-1,074,890.00-753,700.00Division: 318 - Streets Surplus (Deficit):-684,532.45 -967,498.52
Division: 319 - Fleet Services: Garage/Shop
Revenue
474110 - Other Reimbursements 600.00 867.30 600.00 600.002,000.002,000.00 626.29 867.55
475300 - Sale of Miscellaneous Property 500.00 0.00 0.00 0.001,200.001,200.00 0.00 0.00
1,100.00 867.30 600.00 600.003,200.003,200.00Revenue Total:626.29 867.55
Expense
611100 - Full Time Employee - Regular 299,800.00 274,653.16 308,300.00 308,000.00274,400.00287,300.00 283,059.58 273,484.95
611200 - Full Time Employee - Overtime 4,100.00 3,536.20 4,300.00 4,300.004,100.004,000.00 4,293.90 2,687.13
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 9,725.83 -6,187.08
612100 - Medicare Contribution 4,300.00 3,919.94 4,300.00 4,300.004,000.004,200.00 4,225.36 3,823.01
612110 - PERA Contribution 22,800.00 19,619.30 23,400.00 23,400.0020,900.0021,900.00 21,469.57 20,695.51
612120 - Social Security Contribution 18,300.00 16,761.03 18,300.00 18,300.0017,000.0017,500.00 18,069.18 16,348.10
612140 - Health Insurance 47,800.00 40,545.63 59,700.00 58,200.0039,300.0052,700.00 40,558.29 41,402.27
612150 - Dental Insurance 1,300.00 1,010.66 1,200.00 1,200.001,200.001,100.00 1,110.00 1,117.38
612160 - Life Insurance 100.00 118.76 100.00 100.00100.00150.00 133.99 133.18
612170 - Cash Benefit 200.00 365.20 600.00 600.00500.001,100.00 504.54 220.88
612180 - Workers' Compensation 8,900.00 5,408.75 7,300.00 7,300.008,100.008,100.00 7,418.09 7,312.95
612190 - Short Term Disability 1,000.00 974.32 800.00 800.001,000.000.00 0.00 1,163.11
612195 - Long Term Disability 800.00 782.72 700.00 700.00800.000.00 0.00 937.00
613125 - Miscellaneous Pay 0.00 100.00 0.00 0.000.000.00 0.00 0.00
621100 - Fuels and Lubes 500.00 547.37 500.00 500.001,000.002,200.00 510.03 209.99
621110 - Clothing/Laundry Allowance 2,500.00 3,119.20 3,000.00 3,000.003,000.007,000.00 2,731.47 2,227.29
621120 - Office Supplies 500.00 240.41 500.00 500.001,100.001,200.00 698.84 199.76
621130 - Operating Supplies 2,000.00 291.36 2,000.00 2,000.003,300.002,500.00 2,941.87 355.27
621140 - Supplies for Repair & Maintenance 4,000.00 8,198.48 6,000.00 6,000.007,000.0011,500.00 2,396.44 5,280.63
621150 - Small Tools and Minor Equipment 9,500.00 8,604.16 9,500.00 9,500.006,500.009,000.00 5,520.14 1,384.69
621160 - Work Order Transfer - Parts 0.00 134.67 0.00 0.000.000.00 1,703.30 1,749.27
631100 - Professional Services 300.00 831.00 3,000.00 3,000.00300.00300.00 0.00 0.00
631130 - Insurance - Non-personnel 700.00 699.96 6,000.00 6,000.00700.00600.00 600.00 699.96
632100 - Dues & Subscription , Permit renewals 1,000.00 436.25 1,000.00 1,000.001,000.005,000.00 1,625.49 457.55
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632110 - Transportation 200.00 0.00 200.00 200.00200.00300.00 0.00 0.00
632120 - Conferences and School 4,000.00 3,411.00 5,000.00 5,000.002,000.003,000.00 2,020.00 160.00
633110 - Printing & Binding 100.00 0.00 100.00 100.00100.00200.00 0.00 0.00
633120 - Communication (phones, postage, etc)5,500.00 5,461.27 6,000.00 6,000.005,500.007,000.00 5,943.62 5,962.14
634100 - Utility Services 0.00 0.00 0.00 0.000.0045,000.00 0.00 0.00
635100 - Services Contracted, Non-professional 12,000.00 5,162.87 10,000.00 10,000.0016,450.0035,000.00 9,692.20 2,321.19
635110 - Rentals 400.00 522.50 400.00 400.00400.00400.00 92.50 185.00
635130 - Hardware & Software Support 6,200.00 2,227.00 7,000.00 7,000.004,000.000.00 2,039.00 2,101.00
638140 - Miscellaneous Expenses 3,000.00 3,586.19 3,000.00 3,000.003,000.003,000.00 3,149.25 3,912.91
638170 - Work Order Transfer - Labor -21,000.00 -6,625.91 -21,000.00 -21,000.00-12,000.00-12,000.00 -9,294.19 -7,188.92
638180 - Pmts to Other Agencies 700.00 0.00 700.00 700.00700.00700.00 0.00 0.00
441,500.00 404,643.45 471,900.00 470,100.00415,650.00519,950.00Expense Total:422,938.29 383,156.12
-440,400.00 -403,776.15 -471,300.00 -469,500.00-412,450.00-516,750.00Division: 319 - Fleet Services: Garage/Shop Surplus (Deficit):-422,312.00 -382,288.57
Division: 410 - Recreation
Revenue
459100 - Program Revenue 146,000.00 124,040.33 143,200.00 143,200.0095,000.00158,400.00 18,962.13 99,971.74
459230 - Park Equipment & Facilities Rental 13,500.00 13,072.51 10,000.00 10,000.0010,800.0018,000.00 3,135.00 10,075.76
473100 - General Contributions & Donations 1,400.00 1,225.00 2,800.00 2,800.003,200.005,300.00 2,762.00 2,810.00
474110 - Other Reimbursements 100.00 0.00 0.00 0.00100.00200.00 0.00 0.00
475900 - Miscellaneous Revenues 800.00 2,159.00 2,300.00 2,300.001,100.001,900.00 2,263.31 2,565.72
161,800.00 140,496.84 158,300.00 158,300.00110,200.00183,800.00Revenue Total:27,122.44 115,423.22
Expense
611100 - Full Time Employee - Regular 363,300.00 323,880.46 383,500.00 383,500.00338,000.00248,800.00 246,565.83 345,989.03
611105 - Part-time Permanent -Regular 0.00 11,488.60 26,900.00 26,900.000.0057,800.00 0.00 0.00
611110 - Temporary Employee - Regular 117,000.00 96,485.29 117,000.00 117,000.00117,000.00145,700.00 98,839.47 56,971.51
611200 - Full Time Employee - Overtime 0.00 0.00 0.00 0.000.000.00 146.33 86.04
611210 - Temporary/Part-time Employee - Overtime 0.00 530.78 0.00 0.000.000.00 1,184.59 427.01
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 1,402.85 5,599.96
612100 - Medicare Contribution 7,100.00 6,227.07 7,300.00 7,600.006,800.007,100.00 5,287.66 5,973.44
612110 - PERA Contribution 27,600.00 24,795.12 27,200.00 27,200.0025,400.0023,000.00 24,385.40 25,809.85
612120 - Social Security Contribution 31,000.00 26,625.77 32,100.00 32,000.0029,900.0030,300.00 22,609.04 25,542.18
612140 - Health Insurance 34,000.00 37,207.47 66,500.00 65,500.009,400.0038,700.00 9,294.66 32,831.67
612150 - Dental Insurance 300.00 475.00 900.00 900.00300.00300.00 302.50 338.75
612160 - Life Insurance 200.00 144.35 100.00 100.00200.00200.00 209.95 200.68
612170 - Cash Benefit 25,700.00 10,727.44 5,700.00 5,700.0028,600.005,700.00 28,342.44 21,652.92
612180 - Workers' Compensation 10,200.00 12,413.71 13,200.00 13,200.009,400.009,400.00 9,182.96 10,671.38
612190 - Short Term Disability 1,400.00 1,127.71 1,200.00 1,200.001,200.000.00 0.00 1,384.18
612195 - Long Term Disability 1,100.00 925.29 1,000.00 1,000.001,000.000.00 0.00 1,106.15
613130 - Unemployment Compensation 0.00 0.00 0.00 0.000.000.00 0.00 8,794.24
621100 - Fuels and Lubes 1,000.00 339.79 500.00 500.001,000.001,200.00 105.70 297.43
621110 - Clothing/Laundry Allowance 4,000.00 653.00 3,000.00 3,000.00800.004,500.00 0.00 183.91
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621120 - Office Supplies 1,300.00 638.46 1,300.00 1,300.001,600.002,030.00 735.26 1,028.61
621130 - Operating Supplies 47,500.00 17,332.84 42,100.00 42,100.0050,000.0051,700.00 10,755.96 16,474.09
621140 - Supplies for Repair & Maintenance 200.00 0.00 200.00 200.00200.00200.00 0.00 2,624.68
621150 - Small Tools and Minor Equipment 100.00 0.00 100.00 100.00100.00100.00 0.00 0.00
621160 - Work Order Transfer - Parts 1,000.00 72.12 1,000.00 1,000.00990.001,000.00 594.56 1,120.17
631100 - Professional Services 500.00 5,528.00 10,500.00 10,500.00500.00510.00 0.00 5,649.00
631130 - Insurance - Non-personnel 2,700.00 2,700.00 2,700.00 2,700.00800.00700.00 699.96 800.04
632100 - Dues & Subscription , Permit renewals 6,000.00 3,490.20 4,200.00 4,200.007,000.008,000.00 1,212.99 3,215.00
632110 - Transportation 10,200.00 2,798.86 13,500.00 13,500.0010,200.0010,700.00 2,226.24 823.05
632120 - Conferences and School 4,800.00 3,822.32 5,400.00 5,400.004,000.006,000.00 600.00 4,157.00
633100 - Advertising 1,600.00 912.18 1,600.00 1,600.00600.00600.00 554.18 642.26
633110 - Printing & Binding 16,500.00 14,758.08 16,500.00 16,500.0015,000.0017,820.00 10,251.85 18,970.30
633120 - Communication (phones, postage, etc)10,500.00 8,310.20 10,500.00 10,500.0013,000.0010,550.00 11,924.78 13,492.05
635100 - Services Contracted, Non-professional 68,000.00 38,079.60 65,000.00 65,000.0057,000.0085,270.00 25,971.39 31,160.53
635110 - Rentals 1,500.00 1,672.72 1,500.00 1,500.001,500.001,020.00 0.00 1,142.00
635130 - Hardware & Software Support 5,500.00 4,500.00 5,500.00 5,500.004,500.000.00 4,500.00 4,500.00
638140 - Miscellaneous Expenses 0.00 0.00 0.00 0.0023,000.0064,500.00 0.00 0.00
638180 - Pmts to Other Agencies 20,200.00 4,507.50 23,000.00 23,000.0020,200.0020,400.00 0.00 15,190.00
822,000.00 663,169.93 890,700.00 889,900.00779,190.00853,800.00Expense Total:517,886.55 664,849.11
-660,200.00 -522,673.09 -732,400.00 -731,600.00-668,990.00-670,000.00Division: 410 - Recreation Surplus (Deficit):-490,764.11 -549,425.89
Division: 511 - Building Inspection
Revenue
431400 - Contractor 8,600.00 7,280.00 9,200.00 9,200.0010,300.0011,500.00 9,065.00 9,205.00
435100 - Building Permits 413,500.00 228,582.74 367,900.00 388,900.00352,800.00352,800.00 474,841.33 370,274.94
435110 - Plan Review Fees 198,500.00 108,858.08 175,400.00 175,400.00130,300.00130,300.00 217,577.28 169,230.97
435200 - Electrical Permits 66,800.00 60,667.40 61,100.00 61,100.0058,700.0058,700.00 105,046.00 67,912.80
435300 - Plumbing Permits 50,000.00 28,338.57 50,000.00 50,000.0049,600.0049,600.00 54,710.42 96,814.33
435400 - Heating Permits 102,100.00 56,303.07 101,000.00 101,000.0085,400.0085,400.00 127,571.88 213,523.32
453210 - Fire Impact Surcharge Fee 73,600.00 5,420.33 64,900.00 64,900.0053,600.0053,600.00 89,268.78 65,294.74
457100 - License Surcharge for Residential Contractors 1,900.00 110.00 2,100.00 2,100.003,200.003,200.00 2,295.00 3,020.00
475800 - Cash Short/Over 0.00 0.02 0.00 0.000.000.00 279.25 -0.02
475900 - Miscellaneous Revenues 0.00 70,978.50 0.00 0.000.000.00 0.00 0.00
915,000.00 566,538.71 831,600.00 852,600.00743,900.00745,100.00Revenue Total:1,080,654.94 995,276.08
Expense
611100 - Full Time Employee - Regular 253,400.00 239,641.19 276,900.00 272,700.00246,000.00239,000.00 229,118.97 246,529.12
611110 - Temporary Employee - Regular 0.00 0.00 0.00 0.000.000.00 6,743.70 0.00
611200 - Full Time Employee - Overtime 4,200.00 0.00 4,300.00 4,300.004,200.004,100.00 0.00 0.00
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 3,837.29 5,749.43
612100 - Medicare Contribution 3,600.00 3,352.29 4,000.00 3,900.003,600.003,500.00 3,390.16 3,536.44
612110 - PERA Contribution 19,300.00 17,516.82 21,100.00 20,800.0018,800.0018,300.00 17,183.93 18,489.68
612120 - Social Security Contribution 15,500.00 14,334.02 17,100.00 16,800.0015,200.0015,100.00 14,495.61 15,121.11
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612140 - Health Insurance 40,900.00 29,823.28 36,500.00 35,800.0037,400.0048,900.00 35,027.38 35,054.81
612150 - Dental Insurance 1,000.00 800.00 900.00 900.001,000.00600.00 841.25 903.75
612160 - Life Insurance 100.00 92.16 100.00 100.00100.00100.00 98.79 104.54
612180 - Workers' Compensation 1,300.00 776.85 1,000.00 1,000.001,200.001,200.00 811.51 1,029.06
612190 - Short Term Disability 900.00 826.42 900.00 900.00900.000.00 0.00 993.84
612195 - Long Term Disability 700.00 693.69 800.00 800.00800.000.00 0.00 824.68
621100 - Fuels and Lubes 1,800.00 1,226.82 1,800.00 1,800.001,800.002,040.00 1,415.66 1,272.89
621110 - Clothing/Laundry Allowance 1,000.00 0.00 1,000.00 1,000.001,000.001,530.00 786.47 226.00
621120 - Office Supplies 400.00 67.02 400.00 400.00400.00400.00 101.92 103.83
621130 - Operating Supplies 2,000.00 -179.23 2,000.00 2,000.00400.00400.00 1,184.61 1,124.49
621150 - Small Tools and Minor Equipment 400.00 0.00 400.00 400.00400.00400.00 0.00 0.00
621160 - Work Order Transfer - Parts 500.00 81.26 500.00 500.00500.00510.00 35.55 371.10
631100 - Professional Services 1,000.00 0.00 1,000.00 1,000.004,000.004,910.00 46.00 1,050.00
631130 - Insurance - Non-personnel 2,100.00 2,100.00 500.00 500.002,200.001,600.00 1,599.96 2,199.96
632100 - Dues & Subscription , Permit renewals 600.00 203.00 600.00 600.00590.00600.00 398.00 30.00
632110 - Transportation 700.00 0.00 700.00 700.00700.00100.00 0.00 0.00
632120 - Conferences and School 4,030.00 50.00 4,030.00 4,030.002,990.004,030.00 65.00 2,770.00
633100 - Advertising 200.00 0.00 200.00 200.00500.00500.00 0.00 0.00
633110 - Printing & Binding 2,000.00 20.16 500.00 500.00500.001,000.00 2,259.13 0.00
633120 - Communication (phones, postage, etc)3,700.00 2,408.00 3,700.00 3,700.003,700.002,100.00 2,413.51 2,559.56
635100 - Services Contracted, Non-professional 113,000.00 80,989.15 114,500.00 114,500.0094,200.00100,000.00 78,287.30 102,956.77
635130 - Hardware & Software Support 6,270.00 2,990.00 6,270.00 6,270.006,270.000.00 2,990.00 3,912.09
638180 - Pmts to Other Agencies 0.00 70,978.50 0.00 0.000.000.00 0.00 0.00
480,600.00 468,791.40 501,700.00 496,100.00449,350.00450,920.00Expense Total:403,131.70 446,913.15
434,400.00 97,747.31 329,900.00 356,500.00294,550.00294,180.00Division: 511 - Building Inspection Surplus (Deficit):677,523.24 548,362.93
Division: 512 - Planning-Code Enforcement
Revenue
421100 - From County - Current 20,000.00 37,808.61 45,000.00 45,000.0022,300.0014,100.00 32,688.54 158,425.45
421200 - From County - Delinquent 2,900.00 19,072.37 8,300.00 8,300.007,900.005,000.00 573.82 9,334.45
435900 - All Other Permits 5,900.00 2,207.00 5,900.00 5,900.0014,900.0014,900.00 4,750.00 5,950.00
445300 - Other Private Grants (Foundations, etc)0.00 0.00 0.00 0.000.000.00 299.85 0.00
451100 - Sale of Maps, Publications, Videos, Misc.0.00 0.00 0.00 0.00100.00100.00 0.00 0.00
451220 - Administrative Charges from Other City Funds & HRA 0.00 132,316.12 184,000.00 184,000.000.000.00 0.00 0.00
457200 - Zoning and Land Use/Special Use Application Fees 17,600.00 9,450.00 17,600.00 17,600.0015,400.0015,400.00 23,250.00 14,950.00
457210 - Community Development Fees 400.00 1,125.00 400.00 400.00400.00400.00 525.00 1,800.00
457220 - Nuisance Abatement 21,500.00 25,106.57 25,500.00 25,500.0045,000.0015,000.00 25,519.01 25,552.48
68,300.00 227,085.67 286,700.00 286,700.00106,000.0064,900.00Revenue Total:87,606.22 216,012.38
Expense
611100 - Full Time Employee - Regular 367,200.00 455,112.36 529,400.00 529,400.00349,900.00353,000.00 334,125.05 350,052.99
611105 - Part-time Permanent -Regular 36,800.00 35,376.10 42,200.00 42,200.0055,900.0047,000.00 0.00 22,898.40
611110 - Temporary Employee - Regular 13,800.00 5,620.91 0.00 0.0013,800.0013,400.00 273.77 0.00
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611200 - Full Time Employee - Overtime 0.00 0.00 0.00 0.000.000.00 345.16 0.00
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 3,686.70 4,326.94
612100 - Medicare Contribution 6,100.00 7,169.18 8,300.00 8,300.005,400.006,000.00 4,988.90 5,508.63
612110 - PERA Contribution 31,300.00 36,788.26 42,900.00 42,900.0030,400.0030,000.00 25,085.53 27,971.77
612120 - Social Security Contribution 25,600.00 30,533.67 34,600.00 34,500.0023,000.0025,700.00 20,961.25 23,241.85
612140 - Health Insurance 34,000.00 52,844.94 63,400.00 62,400.0030,600.0019,800.00 29,460.08 30,923.41
612150 - Dental Insurance 600.00 481.68 500.00 500.00600.00200.00 529.67 527.45
612160 - Life Insurance 100.00 150.61 200.00 200.00100.00100.00 131.88 130.81
612170 - Cash Benefit 11,400.00 10,562.40 11,400.00 11,400.0011,400.0011,500.00 11,530.62 11,486.61
612180 - Workers' Compensation 1,800.00 1,655.67 2,200.00 2,200.002,000.002,000.00 1,525.24 1,849.73
612190 - Short Term Disability 1,200.00 1,450.72 1,600.00 1,600.001,100.000.00 0.00 1,274.88
612195 - Long Term Disability 1,000.00 1,246.02 1,400.00 1,400.001,000.000.00 0.00 1,065.00
613125 - Miscellaneous Pay 0.00 25.00 0.00 0.000.000.00 100.00 0.00
621100 - Fuels and Lubes 600.00 215.36 600.00 600.00590.00600.00 443.83 329.79
621110 - Clothing/Laundry Allowance 200.00 0.00 200.00 200.00250.00250.00 187.52 277.53
621120 - Office Supplies 1,900.00 1,762.96 1,900.00 1,900.001,920.001,940.00 1,051.76 1,682.87
621130 - Operating Supplies 1,000.00 97.58 1,000.00 1,000.00990.001,000.00 769.56 486.50
621150 - Small Tools and Minor Equipment 500.00 0.00 200.00 200.00500.00500.00 171.00 0.00
621160 - Work Order Transfer - Parts 1,000.00 198.31 500.00 500.001,000.00200.00 61.33 176.84
631100 - Professional Services 11,000.00 9,187.29 21,000.00 21,000.0011,000.0010,200.00 16,542.30 6,199.25
631130 - Insurance - Non-personnel 53,800.00 53,799.96 45,500.00 45,500.0016,700.0045,710.00 45,710.04 16,700.04
632100 - Dues & Subscription , Permit renewals 1,300.00 1,554.00 1,900.00 1,900.001,300.0010,000.00 1,152.00 1,479.00
632110 - Transportation 400.00 391.43 400.00 400.00400.00400.00 0.00 141.12
632120 - Conferences and School 5,000.00 2,297.65 5,000.00 5,000.001,900.005,800.00 344.50 2,021.00
633100 - Advertising 3,000.00 1,355.04 3,000.00 3,000.003,030.003,060.00 1,852.96 1,738.68
633110 - Printing & Binding 2,600.00 27.21 1,500.00 1,500.002,620.002,650.00 22.68 2,086.26
633120 - Communication (phones, postage, etc)4,000.00 3,818.01 4,000.00 4,000.003,960.004,000.00 3,313.25 3,398.24
635100 - Services Contracted, Non-professional 100,000.00 39,445.49 69,600.00 69,600.00100,000.0070,000.00 94,713.06 62,164.27
635110 - Rentals 500.00 0.00 100.00 100.00500.00510.00 0.00 0.00
635130 - Hardware & Software Support 45,000.00 54,888.46 49,000.00 49,000.0027,000.000.00 34,200.00 41,400.00
762,700.00 808,056.27 943,500.00 942,400.00698,860.00665,520.00Expense Total:633,279.64 621,539.86
-694,400.00 -580,970.60 -656,800.00 -655,700.00-592,860.00-600,620.00Division: 512 - Planning-Code Enforcement Surplus (Deficit):-545,673.42 -405,527.48
Division: 514 - Rental Inspections
Revenue
431200 - Rental Housing Licenses 175,000.00 174,828.00 164,000.00 164,000.00165,000.00165,000.00 172,044.00 168,574.00
457300 - Rental Re-Inspection Fees 13,600.00 23,678.13 13,600.00 13,600.0017,300.0017,300.00 3,745.00 10,400.00
457310 - Rental Late Fees & Transfers 2,900.00 8,479.00 4,000.00 4,000.002,700.002,700.00 3,664.00 5,613.00
191,500.00 206,985.13 181,600.00 181,600.00185,000.00185,000.00Revenue Total:179,453.00 184,587.00
Expense
611100 - Full Time Employee - Regular 171,800.00 159,202.93 183,300.00 183,300.00164,500.00163,300.00 129,798.48 153,822.86
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 -11,509.03 8,566.75
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612100 - Medicare Contribution 2,400.00 2,164.87 2,600.00 2,600.001,300.002,400.00 1,580.24 2,285.02
612110 - PERA Contribution 12,900.00 11,940.06 13,700.00 13,700.0012,300.0012,300.00 9,209.91 11,536.47
612120 - Social Security Contribution 10,300.00 9,257.96 11,000.00 11,000.005,700.0010,100.00 6,757.52 9,771.40
612140 - Health Insurance 31,000.00 26,771.33 32,000.00 31,400.0033,800.0021,100.00 23,629.25 26,128.80
612150 - Dental Insurance 900.00 687.22 800.00 800.00800.00800.00 569.73 689.13
612160 - Life Insurance 100.00 79.08 100.00 100.00100.00100.00 64.97 80.96
612170 - Cash Benefit 0.00 0.00 0.00 0.000.005,700.00 0.00 0.00
612180 - Workers' Compensation 1,000.00 529.75 700.00 700.00900.00900.00 462.90 634.94
612190 - Short Term Disability 600.00 616.98 700.00 700.00300.000.00 0.00 594.99
612195 - Long Term Disability 500.00 488.73 500.00 500.00300.000.00 0.00 472.84
613130 - Unemployment Compensation 0.00 0.00 0.00 0.000.000.00 0.00 6,009.50
621100 - Fuels and Lubes 500.00 122.26 500.00 500.00500.00700.00 185.94 285.92
621110 - Clothing/Laundry Allowance 800.00 228.93 800.00 800.00800.001,530.00 287.24 504.74
621120 - Office Supplies 400.00 279.91 400.00 400.00400.00400.00 488.65 549.92
621130 - Operating Supplies 600.00 224.37 600.00 600.00590.00600.00 199.43 509.63
621150 - Small Tools and Minor Equipment 200.00 0.00 200.00 200.00100.00100.00 0.00 101.84
621160 - Work Order Transfer - Parts 400.00 0.00 400.00 400.00400.00400.00 136.57 285.37
631100 - Professional Services 500.00 0.00 500.00 500.00500.001,000.00 0.00 339.50
631130 - Insurance - Non-personnel 500.00 500.04 500.00 500.00600.00600.00 600.00 600.00
632100 - Dues & Subscription , Permit renewals 300.00 121.00 300.00 300.00300.00300.00 0.00 0.00
632110 - Transportation 100.00 0.00 100.00 100.00100.00100.00 0.00 68.88
632120 - Conferences and School 2,500.00 782.00 2,500.00 2,500.001,000.00600.00 0.00 368.12
633110 - Printing & Binding 500.00 0.00 500.00 500.00500.00500.00 22.59 323.63
633120 - Communication (phones, postage, etc)2,500.00 1,016.75 2,500.00 2,500.002,520.002,550.00 1,324.39 1,062.31
635100 - Services Contracted, Non-professional 1,200.00 906.49 1,200.00 1,200.001,290.001,300.00 732.76 805.95
242,500.00 215,920.66 256,400.00 255,800.00229,600.00227,380.00Expense Total:164,541.54 226,399.47
-51,000.00 -8,935.53 -74,800.00 -74,200.00-44,600.00-42,380.00Division: 514 - Rental Inspections Surplus (Deficit):14,911.46 -41,812.47
0.00 -5,057,035.08 0.00 0.000.002,045,000.00Fund: 101 - General Fund Surplus (Deficit):3,431,365.22 -2,968,481.78
Fund: 225 - Cable TV Fund
Division: 127 - Communications & Engagement
Revenue
431900 - All Other Licenses 251,900.00 184,442.64 249,900.00 249,900.00255,400.00264,000.00 257,032.14 260,474.01
451210 - Administrative Charges 31,600.00 36,888.69 78,400.00 78,400.0028,900.00700.00 0.00 52,094.88
471110 - Interest Earnings - Investments 13,400.00 0.00 21,000.00 21,000.0014,900.0014,700.00 28,386.47 16,409.84
471120 - Unrealized Gain/Loss on Investments 0.00 7,606.94 0.00 0.000.000.00 10,614.01 -24,378.93
296,900.00 228,938.27 349,300.00 349,300.00299,200.00279,400.00Revenue Total:296,032.62 304,599.80
Expense
611100 - Full Time Employee - Regular 161,100.00 122,613.25 146,400.00 146,400.00150,900.00142,100.00 144,526.39 149,151.87
612100 - Medicare Contribution 2,100.00 1,684.24 2,100.00 2,100.002,100.002,200.00 1,994.71 2,030.89
612110 - PERA Contribution 11,500.00 8,922.05 11,000.00 11,000.0011,100.0010,700.00 10,839.13 11,186.18
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612120 - Social Security Contribution 9,200.00 7,201.84 8,900.00 8,900.008,900.008,800.00 8,529.99 8,684.74
612140 - Health Insurance 31,900.00 19,494.33 23,400.00 23,000.0028,700.0028,000.00 28,260.80 29,456.07
612150 - Dental Insurance 500.00 331.16 300.00 300.00300.00300.00 302.50 457.27
612160 - Life Insurance 100.00 51.89 100.00 100.00100.00100.00 70.08 69.42
612180 - Workers' Compensation 1,000.00 401.40 600.00 600.00900.00900.00 569.18 654.47
612190 - Short Term Disability 600.00 453.94 500.00 500.00500.000.00 0.00 623.72
612195 - Long Term Disability 400.00 359.58 400.00 400.00500.000.00 0.00 496.49
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.000.000.00 100.00 0.00
621120 - Office Supplies 1,200.00 0.00 700.00 700.001,200.002,000.00 302.76 74.21
621130 - Operating Supplies 8,900.00 10,996.88 8,900.00 8,900.008,900.0010,000.00 7,948.07 2,644.76
621150 - Small Tools and Minor Equipment 12,000.00 0.00 38,000.00 38,000.0011,000.0010,000.00 0.00 0.00
631100 - Professional Services 5,000.00 240.00 1,000.00 1,000.0023,200.0024,000.00 10,237.50 498.00
631130 - Insurance - Non-personnel 1,100.00 1,100.04 1,100.00 1,100.00500.00500.00 500.04 500.04
631140 - Admin Charges 105,900.00 105,900.00 112,800.00 112,800.00107,300.0095,800.00 95,799.96 107,300.04
632100 - Dues & Subscription , Permit renewals 7,700.00 3,340.28 8,000.00 8,000.005,400.006,000.00 5,974.78 7,488.83
632110 - Transportation 700.00 0.00 700.00 700.00700.00700.00 229.96 206.81
632120 - Conferences and School 2,700.00 0.00 2,000.00 2,000.002,700.003,100.00 530.00 654.99
633100 - Advertising 2,000.00 384.49 2,000.00 2,000.00990.001,000.00 30.31 1,582.47
633110 - Printing & Binding 2,000.00 0.00 1,500.00 1,500.002,000.002,500.00 557.22 288.35
633120 - Communication (phones, postage, etc)4,400.00 5,402.65 4,400.00 4,400.004,420.004,460.00 5,533.44 6,115.48
635100 - Services Contracted, Non-professional 8,000.00 1,935.00 8,000.00 8,000.007,000.007,620.00 7,823.11 14,123.32
635130 - Hardware & Software Support 0.00 0.00 60,000.00 60,000.000.000.00 3,195.00 45.00
380,000.00 290,813.02 442,800.00 442,400.00379,310.00360,780.00Expense Total:333,854.93 344,333.42
-83,100.00 -61,874.75 -93,500.00 -93,100.00-80,110.00-81,380.00Division: 127 - Communications & Engagement Surplus (Deficit):-37,822.31 -39,733.62
-83,100.00 -61,874.75 -93,500.00 -93,100.00-80,110.00-81,380.00Fund: 225 - Cable TV Fund Surplus (Deficit):-37,822.31 -39,733.62
Fund: 237 - Solid Waste Abatement
Division: 518 - Recycling
Revenue
443400 - All Other State Grants 129,900.00 55,312.82 129,900.00 126,800.00126,970.00126,970.00 131,883.98 129,931.00
451500 - Recycling Fees 379,200.00 359,695.48 316,000.00 316,000.00416,400.00363,000.00 365,282.13 418,070.72
451510 - Recycling Penalties 5,600.00 9,925.39 6,300.00 6,300.003,200.006,400.00 1,713.68 6,535.13
471110 - Interest Earnings - Investments 400.00 0.00 700.00 700.00400.000.00 770.37 586.71
471120 - Unrealized Gain/Loss on Investments 0.00 271.98 0.00 0.000.000.00 290.28 -727.15
474110 - Other Reimbursements 4,200.00 0.00 0.00 0.002,500.002,500.00 0.00 3,495.20
475900 - Miscellaneous Revenues 1,100.00 1,251.74 1,500.00 1,500.001,000.001,000.00 1,781.85 1,695.73
520,400.00 426,457.41 454,400.00 451,300.00550,470.00499,870.00Revenue Total:501,722.29 559,587.34
Expense
611100 - Full Time Employee - Regular 43,100.00 33,131.50 44,000.00 44,000.0040,400.0037,600.00 34,897.30 35,533.83
611110 - Temporary Employee - Regular 0.00 5,620.91 0.00 0.000.000.00 0.00 0.00
611200 - Full Time Employee - Overtime 0.00 0.00 0.00 0.000.003,100.00 0.00 0.00
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2021
Total Activity
2020
Total Activity 2023 Planning 2023 Final
612100 - Medicare Contribution 600.00 454.91 600.00 600.00600.00700.00 445.02 390.40
612110 - PERA Contribution 3,100.00 2,484.08 3,300.00 3,300.003,000.003,100.00 2,617.50 2,665.19
612120 - Social Security Contribution 2,400.00 1,945.05 2,600.00 2,600.002,400.002,800.00 1,902.01 1,668.78
612140 - Health Insurance 11,800.00 12,295.82 13,000.00 12,800.0010,600.007,000.00 9,121.25 10,689.83
612150 - Dental Insurance 200.00 156.30 200.00 200.00200.00200.00 151.47 150.78
612160 - Life Insurance 0.00 18.05 0.00 100.000.000.00 17.69 17.52
612180 - Workers' Compensation 200.00 123.96 200.00 200.00200.00200.00 158.28 171.66
612190 - Short Term Disability 100.00 142.24 100.00 100.00100.000.00 0.00 162.24
612195 - Long Term Disability 100.00 112.65 100.00 100.00100.000.00 0.00 129.11
621120 - Office Supplies 200.00 55.61 200.00 200.00200.00200.00 74.33 79.27
621130 - Operating Supplies 2,400.00 16,090.15 3,500.00 12,000.002,350.005,100.00 6,531.76 13,992.81
631130 - Insurance - Non-personnel 500.00 500.04 500.00 500.00500.00500.00 500.04 500.04
632100 - Dues & Subscription , Permit renewals 0.00 0.00 0.00 0.000.000.00 120.00 0.00
632110 - Transportation 0.00 0.00 0.00 0.000.00100.00 0.00 0.00
632120 - Conferences and School 0.00 572.11 0.00 0.000.000.00 0.00 0.00
633100 - Advertising 200.00 1.39 1,100.00 1,100.00200.00600.00 590.92 25.00
633110 - Printing & Binding 2,100.00 4,031.00 1,400.00 1,400.002,100.003,100.00 2,148.50 2,187.64
633120 - Communication (phones, postage, etc)5,900.00 4,435.21 3,200.00 3,200.005,920.008,700.00 7,037.65 6,635.71
635100 - Services Contracted, Non-professional 445,000.00 411,468.07 378,000.00 378,000.00469,900.00424,700.00 437,494.92 486,266.82
517,900.00 493,639.05 452,000.00 460,400.00538,770.00497,700.00Expense Total:503,808.64 561,266.63
2,500.00 -67,181.64 2,400.00 -9,100.0011,700.002,170.00Division: 518 - Recycling Surplus (Deficit):-2,086.35 -1,679.29
2,500.00 -67,181.64 2,400.00 -9,100.0011,700.002,170.00Fund: 237 - Solid Waste Abatement Surplus (Deficit):-2,086.35 -1,679.29
Fund: 260 - Police Activity Fund
Division: 211 - Police
Revenue
450200 - Reimbs-Cities & Counties 255,900.00 174,107.81 218,800.00 218,800.00405,320.00481,500.00 350,598.32 362,746.93
255,900.00 174,107.81 218,800.00 218,800.00405,320.00481,500.00Revenue Total:350,598.32 362,746.93
Expense
611100 - Full Time Employee - Regular 124,700.00 118,523.20 135,600.00 135,600.00121,000.00115,600.00 116,588.64 121,521.60
612100 - Medicare Contribution 1,900.00 1,773.57 2,000.00 2,000.001,800.001,700.00 1,751.16 1,821.65
612110 - PERA Contribution 9,400.00 8,889.24 10,200.00 10,200.009,100.008,700.00 8,744.15 9,114.12
612120 - Social Security Contribution 8,000.00 7,583.69 8,700.00 8,700.007,800.007,200.00 7,487.97 7,789.57
612150 - Dental Insurance 0.00 0.00 0.00 0.000.00300.00 0.00 0.00
612160 - Life Insurance 0.00 31.68 0.00 100.000.00100.00 35.13 34.85
612170 - Cash Benefit 5,700.00 5,281.20 5,700.00 5,700.005,700.005,800.00 5,765.31 5,743.30
612180 - Workers' Compensation 800.00 400.95 500.00 500.00700.00700.00 531.99 581.07
612190 - Short Term Disability 400.00 341.00 400.00 400.00400.000.00 0.00 412.00
612195 - Long Term Disability 300.00 311.63 300.00 300.00300.000.00 0.00 378.29
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.000.000.00 25.00 0.00
621120 - Office Supplies 200.00 0.00 200.00 200.00200.00200.00 0.00 200.16
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Defined Budgets
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2020
Total Activity 2023 Planning 2023 Final
621130 - Operating Supplies 4,000.00 354.26 4,000.00 4,000.005,250.005,300.00 292.97 225.00
621150 - Small Tools and Minor Equipment 0.00 515.57 0.00 0.000.000.00 0.00 0.00
632100 - Dues & Subscription , Permit renewals 900.00 0.00 900.00 900.00990.001,000.00 256.97 134.00
632110 - Transportation 3,600.00 2,909.56 3,600.00 3,600.003,600.003,800.00 2,068.80 112.25
632120 - Conferences and School 6,000.00 12,638.34 6,000.00 6,000.006,000.00300.00 -676.89 104.70
633120 - Communication (phones, postage, etc)2,400.00 2,000.40 2,400.00 2,400.002,480.002,500.00 2,239.59 2,227.82
635100 - Services Contracted, Non-professional 0.00 0.00 0.00 0.000.000.00 80.36 60.02
635130 - Hardware & Software Support 0.00 348.00 0.00 0.000.000.00 5,813.21 5,107.95
638180 - Pmts to Other Agencies 87,600.00 49,141.53 38,000.00 38,000.00240,000.00329,100.00 196,268.49 196,287.89
255,900.00 211,043.82 218,500.00 218,600.00405,320.00482,300.00Expense Total:347,272.85 351,856.24
0.00 -36,936.01 300.00 200.000.00-800.00Division: 211 - Police Surplus (Deficit):3,325.47 10,890.69
0.00 -36,936.01 300.00 200.000.00-800.00Fund: 260 - Police Activity Fund Surplus (Deficit):3,325.47 10,890.69
Fund: 270 - Springbrook NC Fund
Division: 419 - Spring Brook Nature Center
Revenue
411100 - Current Ad Valorem 459,100.00 239,222.01 496,800.00 496,800.00414,100.00411,807.00 408,906.11 425,106.55
411200 - Delinquent Ad Valorem 1,300.00 1,252.03 1,300.00 1,300.00300.00300.00 2,568.10 3,616.01
443400 - All Other State Grants 0.00 0.00 0.00 0.000.000.00 20,381.20 0.00
459100 - Program Revenue 157,000.00 156,979.91 157,700.00 157,700.0082,300.00137,200.00 35,615.67 112,792.91
459230 - Park Equipment & Facilities Rental 14,200.00 12,915.63 14,200.00 14,200.008,500.0014,200.00 1,576.38 8,060.00
471110 - Interest Earnings - Investments 1,900.00 0.00 2,400.00 2,400.00600.001,000.00 3,950.00 1,834.25
471120 - Unrealized Gain/Loss on Investments 0.00 850.29 0.00 0.000.000.00 1,432.22 -3,184.13
473100 - General Contributions & Donations 43,700.00 11,250.60 21,800.00 21,800.0039,000.0065,000.00 20,579.11 24,842.67
475900 - Miscellaneous Revenues 1,500.00 1,514.90 1,500.00 1,500.002,100.003,500.00 1,752.25 1,229.00
493100 - Transfer In From Other Funds 0.00 0.00 0.00 0.000.000.00 4,165.35 0.00
678,700.00 423,985.37 695,700.00 695,700.00546,900.00633,007.00Revenue Total:500,926.39 574,297.26
Expense
611100 - Full Time Employee - Regular 270,500.00 230,232.61 280,000.00 280,000.00248,000.00228,700.00 229,082.97 233,049.29
611105 - Part-time Permanent -Regular 99,800.00 82,366.25 108,400.00 108,400.0074,200.0071,800.00 73,115.42 78,277.68
611110 - Temporary Employee - Regular 70,000.00 47,508.84 80,000.00 80,000.0052,200.0079,800.00 30,522.80 57,209.44
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 4,324.81 25.96
612100 - Medicare Contribution 5,800.00 5,125.57 6,700.00 6,700.005,500.005,600.00 4,915.40 5,297.44
612110 - PERA Contribution 26,200.00 23,378.23 29,000.00 29,000.0024,000.0022,500.00 22,664.88 23,302.54
612120 - Social Security Contribution 24,600.00 21,916.68 28,600.00 28,600.0023,200.0023,600.00 21,017.52 22,650.51
612140 - Health Insurance 44,500.00 40,775.90 49,100.00 48,100.0030,500.0016,900.00 30,053.61 35,999.32
612150 - Dental Insurance 700.00 550.00 600.00 600.00300.00600.00 302.50 463.75
612160 - Life Insurance 100.00 100.45 100.00 100.00100.00100.00 105.41 107.19
612170 - Cash Benefit 0.00 55.01 0.00 0.005,700.005,700.00 5,765.31 2,442.55
612180 - Workers' Compensation 13,100.00 11,158.40 14,100.00 14,100.0012,800.0012,800.00 10,430.40 11,326.90
612190 - Short Term Disability 900.00 850.27 1,000.00 1,000.00800.000.00 0.00 914.62
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Defined Budgets
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2020
Total Activity 2023 Planning 2023 Final
612195 - Long Term Disability 700.00 681.90 800.00 800.00700.000.00 0.00 727.87
613125 - Miscellaneous Pay 0.00 50.00 0.00 0.000.000.00 100.00 0.00
613130 - Unemployment Compensation 0.00 0.00 0.00 0.000.000.00 15.47 2,204.94
621100 - Fuels and Lubes 300.00 0.00 300.00 300.00300.00300.00 0.00 52.42
621110 - Clothing/Laundry Allowance 1,600.00 802.49 1,600.00 1,600.00400.001,300.00 707.74 2,076.88
621120 - Office Supplies 800.00 764.24 800.00 800.00200.00510.00 263.58 407.76
621130 - Operating Supplies 27,200.00 22,342.95 26,900.00 26,900.0017,800.0037,300.00 34,724.55 34,101.02
621140 - Supplies for Repair & Maintenance 3,100.00 1,482.02 3,100.00 3,100.003,100.003,100.00 1,382.65 3,179.60
621150 - Small Tools and Minor Equipment 3,700.00 3,564.11 3,000.00 3,000.003,700.00300.00 7,864.44 1,023.92
621160 - Work Order Transfer - Parts 300.00 94.50 300.00 300.00300.00300.00 22.17 97.84
631100 - Professional Services 13,800.00 64.00 5,000.00 5,000.0013,100.0029,500.00 5,592.15 98.00
631130 - Insurance - Non-personnel 2,200.00 2,199.96 2,800.00 2,800.004,000.004,000.00 3,999.96 3,999.96
632100 - Dues & Subscription , Permit renewals 100.00 338.00 600.00 600.00100.00500.00 35.00 1,140.00
632110 - Transportation 3,500.00 4,010.26 3,500.00 3,500.003,500.001,800.00 149.57 2,431.41
632120 - Conferences and School 600.00 467.29 600.00 600.00600.00600.00 0.00 340.00
633100 - Advertising 200.00 216.88 200.00 200.00200.00800.00 0.00 0.00
633110 - Printing & Binding 4,000.00 0.00 1,500.00 500.004,000.0010,200.00 348.09 357.33
633120 - Communication (phones, postage, etc)2,400.00 2,876.42 2,400.00 2,400.002,400.008,160.00 2,462.05 2,399.45
634100 - Utility Services 21,400.00 21,178.12 23,000.00 23,000.0021,400.0021,420.00 21,643.93 20,646.59
635100 - Services Contracted, Non-professional 47,000.00 8,127.36 46,000.00 47,000.0023,500.0030,500.00 42,443.82 39,696.58
635110 - Rentals 2,500.00 4,276.62 4,200.00 4,200.002,300.002,130.00 2,766.07 3,632.23
638170 - Work Order Transfer - Labor 0.00 90.48 0.00 0.000.000.00 276.03 92.01
691,600.00 537,645.81 724,200.00 723,200.00578,900.00620,820.00Expense Total:557,098.30 589,773.00
-12,900.00 -113,660.44 -28,500.00 -27,500.00-32,000.0012,187.00Division: 419 - Spring Brook Nature Center Surplus (Deficit):-56,171.91 -15,475.74
-12,900.00 -113,660.44 -28,500.00 -27,500.00-32,000.0012,187.00Fund: 270 - Springbrook NC Fund Surplus (Deficit):-56,171.91 -15,475.74
Fund: 405 - Capital Improvements-BLDG
Division: 211 - Police
Expense
701100 - Building & Building Improvements 0.00 0.00 0.00 0.000.000.00 62,830.32 4,566.30
0.00 0.00 0.00 0.000.000.00Expense Total:62,830.32 4,566.30
0.00 0.00 0.00 0.000.000.00Division: 211 - Police Total:62,830.32 4,566.30
Division: 219 - Fire
Expense
635100 - Services Contracted, Non-professional 40,000.00 39,421.92 20,000.00 0.000.000.00 0.00 0.00
40,000.00 39,421.92 20,000.00 0.000.000.00Expense Total:0.00 0.00
40,000.00 39,421.92 20,000.00 0.000.000.00Division: 219 - Fire Total:0.00 0.00
Division: 311 - Campus Facilities
Revenue
443100 - Local Government Aid (LGA)20,000.00 10,000.00 20,000.00 0.0020,000.0020,000.00 20,000.00 20,000.00
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Total Budget
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Defined Budgets
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Total Activity
2020
Total Activity 2023 Planning 2023 Final
443400 - All Other State Grants 0.00 0.00 0.00 0.000.000.00 0.00 6,968.00
471110 - Interest Earnings - Investments 30,000.00 0.00 40,000.00 40,000.0030,000.0040,000.00 38,105.41 22,082.86
471120 - Unrealized Gain/Loss on Investments 0.00 10,236.72 0.00 0.000.000.00 12,962.11 -32,751.10
475100 - Loans - Interest Income 0.00 0.00 0.00 0.000.000.00 19,519.76 19,020.31
493100 - Transfer In From Other Funds 32,000.00 0.00 0.00 0.0032,000.0032,000.00 0.00 0.00
82,000.00 20,236.72 60,000.00 40,000.0082,000.0092,000.00Revenue Total:90,587.28 35,320.07
Expense
621130 - Operating Supplies 0.00 145.30 0.00 0.000.000.00 0.00 39,240.80
621140 - Supplies for Repair & Maintenance 0.00 1,816.63 0.00 0.000.000.00 0.00 0.00
635100 - Services Contracted, Non-professional 70,000.00 27,577.55 0.00 20,000.000.000.00 2,382.62 51,846.10
701100 - Building & Building Improvements 110,000.00 93,399.09 0.00 0.00175,000.00351,500.00 96,565.44 579.52
702100 - Improvements other than Building 25,000.00 0.00 0.00 20,000.0060,000.000.00 0.00 0.00
703100 - Machinery & Equipment 20,000.00 0.00 0.00 0.0015,000.00150,000.00 39,935.92 15,035.06
704100 - Furniture & Fixtures 15,000.00 0.00 0.00 0.000.0015,000.00 12,579.06 0.00
240,000.00 122,938.57 0.00 40,000.00250,000.00516,500.00Expense Total:151,463.04 106,701.48
-158,000.00 -102,701.85 60,000.00 0.00-168,000.00-424,500.00Division: 311 - Campus Facilities Surplus (Deficit):-60,875.76 -71,381.41
-198,000.00 -142,123.77 40,000.00 0.00-168,000.00-424,500.00Fund: 405 - Capital Improvements-BLDG Surplus (Deficit):-123,706.08 -75,947.71
Fund: 406 - Capital Improvements-STR
Division: 318 - Streets
Revenue
421100 - From County - Current 0.00 120,163.98 0.00 0.000.000.00 200,898.85 257,287.12
421200 - From County - Delinquent 0.00 -763.37 0.00 0.000.000.00 1,078.14 3,106.45
421500 - Directly to City - Principal 583,000.00 268,091.75 830,000.00 940,000.00417,450.001,490,000.00 488,745.51 314,437.84
441100 - Federal Grants 515,000.00 700,647.69 730,000.00 730,000.00515,000.000.00 0.00 0.00
443320 - Municipal State Aid For Streets - Construction 1,076,000.00 -6,847.84 1,228,000.00 1,263,000.00988,000.00670,000.00 2,034,028.36 637,615.35
443400 - All Other State Grants 67,000.00 0.00 1,885,000.00 1,580,000.0022,000.00800,000.00 701,902.40 -919.49
450200 - Reimbs-Cities & Counties 0.00 0.00 0.00 160,000.000.000.00 0.00 19,906.02
471110 - Interest Earnings - Investments 25,000.00 0.00 30,000.00 30,000.0025,000.0025,000.00 27,338.48 16,488.05
471120 - Unrealized Gain/Loss on Investments 0.00 7,643.19 0.00 0.000.000.00 9,472.55 -23,795.99
473100 - General Contributions & Donations 0.00 10,000.00 0.00 0.000.000.00 0.00 0.00
2,266,000.00 1,098,935.40 4,703,000.00 4,703,000.001,967,450.002,985,000.00Revenue Total:3,463,464.29 1,224,125.35
Expense
621130 - Operating Supplies 0.00 18,159.15 0.00 0.000.000.00 0.00 0.00
631100 - Professional Services 0.00 6,529.80 0.00 0.000.000.00 18,480.00 6,000.00
635100 - Services Contracted, Non-professional 280,000.00 13,297.23 85,000.00 285,000.00205,000.00258,000.00 120,337.53 29,632.34
702100 - Improvements other than Building 0.00 0.00 0.00 0.000.00800,000.00 651,699.26 0.00
705100 - Infrastructure 2,843,000.00 1,329,641.79 4,958,000.00 5,408,000.002,284,000.002,385,000.00 2,020,913.14 686,517.12
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2022
Total Budget
2021
Total Budget
2020
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Defined Budgets
2021
Total Activity
2020
Total Activity 2023 Planning 2023 Final
993100 - Transfer Out to Other Funds 103,800.00 103,800.00 106,600.00 106,600.00101,100.0098,200.00 98,199.96 101,100.00
3,226,800.00 1,471,427.97 5,149,600.00 5,799,600.002,590,100.003,541,200.00Expense Total:2,909,629.89 823,249.46
-960,800.00 -372,492.57 -446,600.00 -1,096,600.00-622,650.00-556,200.00Division: 318 - Streets Surplus (Deficit):553,834.40 400,875.89
-960,800.00 -372,492.57 -446,600.00 -1,096,600.00-622,650.00-556,200.00Fund: 406 - Capital Improvements-STR Surplus (Deficit):553,834.40 400,875.89
Fund: 407 - Capital Improvements-PKS
Division: 316 - Parks
Revenue
443100 - Local Government Aid (LGA)125,000.00 62,500.00 125,000.00 30,000.00250,000.000.00 0.00 250,000.00
443400 - All Other State Grants 50,000.00 0.00 50,000.00 50,000.0050,000.0050,000.00 0.00 0.00
471110 - Interest Earnings - Investments 15,000.00 0.00 50,000.00 50,000.0015,000.0015,000.00 50,354.79 25,523.92
471120 - Unrealized Gain/Loss on Investments 0.00 11,831.86 0.00 0.000.000.00 20,635.86 -41,583.72
473100 - General Contributions & Donations 0.00 24,300.00 0.00 0.000.000.00 55,312.40 0.00
473510 - Park Dedication Fees 5,000.00 0.00 5,000.00 5,000.005,000.005,000.00 36,479.31 -46,765.76
493100 - Transfer In From Other Funds 100,000.00 99,999.96 100,000.00 0.00175,000.00175,000.00 174,999.96 174,999.96
495100 - General Obligation Bond Proceeds 0.00 20,730,000.00 5,469,000.00 0.000.000.00 0.00 0.00
495500 - Premium on Bonds Issued – Non Enterprise 0.00 1,481,771.05 0.00 0.000.000.00 0.00 0.00
295,000.00 22,410,402.87 5,799,000.00 135,000.00495,000.00245,000.00Revenue Total:337,782.32 362,174.40
Expense
621130 - Operating Supplies 0.00 54.88 0.00 0.0012,000.0012,000.00 0.00 0.00
621140 - Supplies for Repair & Maintenance 0.00 1,873.20 0.00 0.000.000.00 15,953.89 2,931.67
631100 - Professional Services 300,000.00 19,656.85 0.00 0.000.000.00 29,727.40 58,965.06
635100 - Services Contracted, Non-professional 220,000.00 29,331.41 10,000.00 70,000.00115,000.0055,000.00 38,238.54 43,224.65
701100 - Building & Building Improvements 0.00 106,594.91 0.00 0.00275,000.00225,000.00 34,060.35 0.00
702100 - Improvements other than Building 75,000.00 108,706.32 5,709,000.00 6,059,000.00350,000.00740,000.00 183,741.51 193,101.11
703100 - Machinery & Equipment 80,000.00 33,507.49 25,000.00 25,000.00150,000.00425,000.00 297,232.06 45,191.30
800400 - Bond Issuance Costs 0.00 556,598.50 0.00 0.000.000.00 0.00 0.00
993100 - Transfer Out to Other Funds 0.00 0.00 135,000.00 135,000.000.000.00 0.00 0.00
675,000.00 856,323.56 5,879,000.00 6,289,000.00902,000.001,457,000.00Expense Total:598,953.75 343,413.79
-380,000.00 21,554,079.31 -80,000.00 -6,154,000.00-407,000.00-1,212,000.00Division: 316 - Parks Surplus (Deficit):-261,171.43 18,760.61
-380,000.00 21,554,079.31 -80,000.00 -6,154,000.00-407,000.00-1,212,000.00Fund: 407 - Capital Improvements-PKS Surplus (Deficit):-261,171.43 18,760.61
Fund: 409 - Capital Improvements-INFO TECH
Division: 133 - Information Technology
Revenue
411100 - Current Ad Valorem 68,500.00 0.00 74,000.00 74,000.0063,400.0057,300.00 58,700.00 63,400.00
443100 - Local Government Aid (LGA)200,000.00 100,000.00 200,000.00 250,000.00200,000.00200,000.00 200,000.00 200,000.00
443400 - All Other State Grants 0.00 0.00 0.00 0.000.0012,000.00 0.00 0.00
451220 - Administrative Charges from Other City Funds & HRA 0.00 2,499.96 0.00 0.000.000.00 2,550.00 2,520.00
471110 - Interest Earnings - Investments 2,000.00 0.00 4,000.00 4,000.002,000.002,000.00 4,048.03 4,216.61
471120 - Unrealized Gain/Loss on Investments 0.00 1,954.65 0.00 0.000.000.00 651.86 -4,346.40
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Total Budget
2021
Total Budget
2020
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Defined Budgets
2021
Total Activity
2020
Total Activity 2023 Planning 2023 Final
493100 - Transfer In From Other Funds 0.00 0.00 0.00 0.000.000.00 24,146.50 0.00
270,500.00 104,454.61 278,000.00 328,000.00265,400.00271,300.00Revenue Total:290,096.39 265,790.21
Expense
621130 - Operating Supplies 73,000.00 47,783.23 120,000.00 168,000.000.00205,000.00 144,234.77 4,927.86
635100 - Services Contracted, Non-professional 0.00 0.00 0.00 0.000.0029,000.00 253.11 451.80
635130 - Hardware & Software Support 205,500.00 177,744.00 172,000.00 192,000.00254,700.000.00 53,950.20 154,447.76
704100 - Furniture & Fixtures 88,000.00 63,175.76 115,000.00 115,000.0020,000.00110,000.00 75,613.23 0.00
366,500.00 288,702.99 407,000.00 475,000.00274,700.00344,000.00Expense Total:274,051.31 159,827.42
-96,000.00 -184,248.38 -129,000.00 -147,000.00-9,300.00-72,700.00Division: 133 - Information Technology Surplus (Deficit):16,045.08 105,962.79
-96,000.00 -184,248.38 -129,000.00 -147,000.00-9,300.00-72,700.00Fund: 409 - Capital Improvements-INFO TECH Surplus (Deficit):16,045.08 105,962.79
Fund: 410 - Capital Equipment Fund
Division: 132 - Assessing
Expense
635110 - Rentals 6,000.00 0.00 0.00 0.000.000.00 0.00 0.00
703100 - Machinery & Equipment 0.00 0.00 6,000.00 6,000.000.000.00 0.00 0.00
6,000.00 0.00 6,000.00 6,000.000.000.00Expense Total:0.00 0.00
6,000.00 0.00 6,000.00 6,000.000.000.00Division: 132 - Assessing Total:0.00 0.00
Division: 141 - Non-departmental
Revenue
443100 - Local Government Aid (LGA)700,000.00 414,146.00 700,000.00 765,000.00530,000.00730,000.00 761,318.00 578,521.00
471110 - Interest Earnings - Investments 7,500.00 0.00 15,000.00 15,000.007,500.007,500.00 22,988.08 16,272.57
471120 - Unrealized Gain/Loss on Investments 0.00 7,543.31 0.00 0.000.000.00 9,804.67 -21,125.69
475300 - Sale of Miscellaneous Property 0.00 2,826.80 0.00 0.000.000.00 4,737.08 6,122.18
491110 - Gain/loss on Sale of Fixed Assets 102,400.00 48,527.63 115,000.00 115,000.0030,000.0030,000.00 21,428.64 129,603.60
493100 - Transfer In From Other Funds 250,000.00 249,999.96 250,000.00 250,000.00175,000.00175,000.00 174,999.96 174,999.96
1,059,900.00 723,043.70 1,080,000.00 1,145,000.00742,500.00942,500.00Revenue Total:995,276.43 884,393.62
Expense
635100 - Services Contracted, Non-professional 0.00 0.00 0.00 0.000.000.00 1,437.38 1,743.58
0.00 0.00 0.00 0.000.000.00Expense Total:1,437.38 1,743.58
1,059,900.00 723,043.70 1,080,000.00 1,145,000.00742,500.00942,500.00Division: 141 - Non-departmental Surplus (Deficit):993,839.05 882,650.04
Division: 211 - Police
Revenue
441100 - Federal Grants 0.00 -427.82 0.00 0.000.0022,800.00 21,638.22 13,436.71
0.00 -427.82 0.00 0.000.0022,800.00Revenue Total:21,638.22 13,436.71
Expense
621150 - Small Tools and Minor Equipment 136,600.00 100,073.57 36,000.00 36,000.0067,100.000.00 0.00 67,432.75
635110 - Rentals 59,000.00 40,563.39 0.00 0.000.000.00 0.00 11,998.20
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703100 - Machinery & Equipment 56,000.00 57,194.15 325,000.00 325,000.0045,000.00280,000.00 270,201.52 6,669.99
251,600.00 197,831.11 361,000.00 361,000.00112,100.00280,000.00Expense Total:270,201.52 86,100.94
-251,600.00 -198,258.93 -361,000.00 -361,000.00-112,100.00-257,200.00Division: 211 - Police Surplus (Deficit):-248,563.30 -72,664.23
Division: 219 - Fire
Revenue
441100 - Federal Grants 0.00 0.00 0.00 0.0011,000.000.00 0.00 0.00
0.00 0.00 0.00 0.0011,000.000.00Revenue Total:0.00 0.00
Expense
621150 - Small Tools and Minor Equipment 30,000.00 31,458.37 0.00 0.0030,000.0030,000.00 13,346.20 67,191.56
703100 - Machinery & Equipment 855,000.00 126,943.23 55,000.00 735,000.0012,000.000.00 12,741.46 0.00
885,000.00 158,401.60 55,000.00 735,000.0042,000.0030,000.00Expense Total:26,087.66 67,191.56
-885,000.00 -158,401.60 -55,000.00 -735,000.00-31,000.00-30,000.00Division: 219 - Fire Surplus (Deficit):-26,087.66 -67,191.56
Division: 314 - Engineering
Expense
621150 - Small Tools and Minor Equipment 4,000.00 0.00 0.00 0.000.000.00 0.00 0.00
635110 - Rentals 8,000.00 0.00 0.00 0.000.000.00 0.00 0.00
703100 - Machinery & Equipment 0.00 0.00 61,000.00 21,000.000.0030,000.00 30,514.08 0.00
12,000.00 0.00 61,000.00 21,000.000.0030,000.00Expense Total:30,514.08 0.00
12,000.00 0.00 61,000.00 21,000.000.0030,000.00Division: 314 - Engineering Total:30,514.08 0.00
Division: 316 - Parks
Expense
621150 - Small Tools and Minor Equipment 10,000.00 860.00 0.00 0.000.000.00 16,355.60 24,693.80
635110 - Rentals 15,400.00 13,666.86 0.00 0.000.000.00 0.00 7,068.34
703100 - Machinery & Equipment 87,000.00 0.00 60,000.00 68,000.00170,000.00118,000.00 93,213.96 80,622.00
112,400.00 14,526.86 60,000.00 68,000.00170,000.00118,000.00Expense Total:109,569.56 112,384.14
112,400.00 14,526.86 60,000.00 68,000.00170,000.00118,000.00Division: 316 - Parks Total:109,569.56 112,384.14
Division: 318 - Streets
Expense
621150 - Small Tools and Minor Equipment 15,000.00 453.62 0.00 0.000.000.00 0.00 11,063.00
635110 - Rentals 16,400.00 5,795.46 0.00 0.000.000.00 0.00 2,463.94
703100 - Machinery & Equipment 315,000.00 0.00 312,000.00 722,000.00360,000.00464,000.00 482,372.61 237,344.12
346,400.00 6,249.08 312,000.00 722,000.00360,000.00464,000.00Expense Total:482,372.61 250,871.06
346,400.00 6,249.08 312,000.00 722,000.00360,000.00464,000.00Division: 318 - Streets Total:482,372.61 250,871.06
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Division: 319 - Fleet Services: Garage/Shop
Expense
703100 - Machinery & Equipment 0.00 0.00 0.00 0.000.0050,000.00 48,303.21 0.00
0.00 0.00 0.00 0.000.0050,000.00Expense Total:48,303.21 0.00
0.00 0.00 0.00 0.000.0050,000.00Division: 319 - Fleet Services: Garage/Shop Total:48,303.21 0.00
Division: 410 - Recreation
Revenue
443400 - All Other State Grants 0.00 29,904.07 0.00 0.000.000.00 0.00 0.00
473100 - General Contributions & Donations 0.00 1,300.00 0.00 0.000.000.00 0.00 0.00
0.00 31,204.07 0.00 0.000.000.00Revenue Total:0.00 0.00
Expense
621130 - Operating Supplies 0.00 15,599.40 0.00 0.000.000.00 0.00 0.00
635110 - Rentals 6,000.00 0.00 0.00 0.000.000.00 0.00 0.00
703100 - Machinery & Equipment 0.00 16,503.67 6,000.00 6,000.000.000.00 0.00 0.00
6,000.00 32,103.07 6,000.00 6,000.000.000.00Expense Total:0.00 0.00
-6,000.00 -899.00 -6,000.00 -6,000.000.000.00Division: 410 - Recreation Surplus (Deficit):0.00 0.00
Division: 512 - Planning-Code Enforcement
Expense
635110 - Rentals 12,000.00 5,881.27 0.00 0.000.000.00 0.00 5,196.96
703100 - Machinery & Equipment 0.00 0.00 0.00 0.0013,000.0025,000.00 0.00 0.00
12,000.00 5,881.27 0.00 0.0013,000.0025,000.00Expense Total:0.00 5,196.96
12,000.00 5,881.27 0.00 0.0013,000.0025,000.00Division: 512 - Planning-Code Enforcement Total:0.00 5,196.96
Division: 514 - Rental Inspections
Expense
635110 - Rentals 6,000.00 4,289.59 0.00 0.000.000.00 0.00 0.00
703100 - Machinery & Equipment 0.00 0.00 24,000.00 24,000.000.000.00 0.00 0.00
6,000.00 4,289.59 24,000.00 24,000.000.000.00Expense Total:0.00 0.00
6,000.00 4,289.59 24,000.00 24,000.000.000.00Division: 514 - Rental Inspections Total:0.00 0.00
-577,500.00 334,537.37 195,000.00 -798,000.0056,400.00-31,700.00Fund: 410 - Capital Equipment Fund Surplus (Deficit):48,428.63 374,342.09
Fund: 601 - Water Fund
Division: 601 - Water
Revenue
441100 - Federal Grants 0.00 0.00 614,500.00 614,500.000.000.00 0.00 0.00
443400 - All Other State Grants 0.00 7,228.80 0.00 0.000.000.00 0.00 0.00
451320 - Non Sufficient Funds (NSF) Service Charge 0.00 1,645.00 0.00 0.000.000.00 1,050.00 1,820.00
455110 - Public Works Maintenance 0.00 0.00 0.00 0.000.000.00 0.00 1,115.50
471110 - Interest Earnings - Investments 31,400.00 0.00 53,900.00 53,900.0044,000.0015,000.00 66,600.65 81,550.99
471120 - Unrealized Gain/Loss on Investments 0.00 37,803.74 0.00 0.000.000.00 21,165.27 -77,154.38
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475300 - Sale of Miscellaneous Property 1,700.00 0.00 500.00 500.000.000.00 1,646.00 0.00
475900 - Miscellaneous Revenues 0.00 283.16 0.00 0.000.000.00 -134.68 181.36
481100 - Water Sales 4,278,900.00 3,480,653.81 4,376,200.00 4,376,200.003,938,300.003,829,500.00 3,980,492.67 4,458,808.45
481200 - Connection and Reconnection Fees 5,700.00 4,175.00 6,500.00 6,500.006,000.006,000.00 6,150.00 10,521.66
481300 - Penalties and Forfeited Discount 89,000.00 124,728.44 95,000.00 95,000.0050,000.00100,000.00 48,083.87 91,456.05
481410 - Water Tapping, Miscellaneous Fees 5,000.00 2,683.28 5,200.00 5,200.009,000.0018,000.00 5,318.28 3,135.16
481420 - Meter Sales 35,400.00 2,252.99 40,000.00 40,000.0012,000.0015,000.00 80,241.62 76,687.11
481430 - Account Set-up Fee 18,700.00 18,130.00 22,000.00 22,000.0017,500.0015,000.00 20,403.12 23,134.86
491110 - Gain/loss on Sale of Fixed Assets 0.00 17,550.00 0.00 0.000.000.00 0.00 2,700.00
4,465,800.00 3,697,134.22 5,213,800.00 5,213,800.004,076,800.003,998,500.00Revenue Total:4,231,016.80 4,673,956.76
Expense
611100 - Full Time Employee - Regular 611,500.00 562,119.35 633,700.00 634,000.00582,100.00543,500.00 511,844.01 545,042.36
611110 - Temporary Employee - Regular 0.00 0.00 0.00 0.000.000.00 0.00 1,130.40
611200 - Full Time Employee - Overtime 34,000.00 35,980.43 35,000.00 35,000.0034,000.0033,000.00 36,944.94 35,596.72
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 20,043.87 3,772.55
612100 - Medicare Contribution 9,100.00 8,855.19 9,900.00 9,900.007,900.008,400.00 8,286.73 8,715.58
612110 - PERA Contribution 46,300.00 44,220.93 49,100.00 49,200.0045,400.0043,400.00 40,006.20 43,332.46
612120 - Social Security Contribution 38,600.00 37,866.32 41,700.00 41,500.0033,900.0035,900.00 35,432.47 37,266.31
612140 - Health Insurance 49,000.00 49,172.44 55,900.00 56,000.0053,100.0049,100.00 47,366.05 42,697.12
612150 - Dental Insurance 1,300.00 911.63 900.00 900.001,200.001,400.00 963.41 957.68
612160 - Life Insurance 300.00 272.29 300.00 300.00200.00300.00 247.34 273.60
612170 - Cash Benefit 28,400.00 25,554.60 28,900.00 28,900.0023,000.0024,300.00 20,738.06 25,441.82
612180 - Workers' Compensation 12,700.00 8,645.95 12,000.00 12,000.0013,100.0013,100.00 10,488.92 11,280.10
612190 - Short Term Disability 1,700.00 2,133.89 2,300.00 2,300.001,500.000.00 0.00 2,152.55
612195 - Long Term Disability 1,400.00 1,717.12 1,800.00 1,800.001,300.000.00 0.00 1,729.26
613125 - Miscellaneous Pay 0.00 100.00 0.00 0.000.000.00 0.00 0.00
621100 - Fuels and Lubes 9,000.00 9,221.65 12,500.00 12,500.009,000.0014,280.00 10,246.06 9,667.51
621110 - Clothing/Laundry Allowance 2,500.00 3,335.92 4,000.00 4,000.002,500.004,080.00 1,903.10 3,469.36
621120 - Office Supplies 800.00 167.91 800.00 800.00820.00820.00 271.84 284.83
621130 - Operating Supplies 75,600.00 94,798.60 90,600.00 90,600.0066,000.0072,010.00 68,844.61 83,963.72
621140 - Supplies for Repair & Maintenance 140,000.00 148,991.33 175,000.00 175,000.00125,000.00122,200.00 242,427.61 127,092.90
621150 - Small Tools and Minor Equipment 18,500.00 9,979.13 9,500.00 9,500.009,090.009,180.00 13,530.67 26,276.76
621160 - Work Order Transfer - Parts 5,000.00 4,027.86 5,000.00 5,000.005,600.005,610.00 4,348.25 595.25
631100 - Professional Services 85,000.00 22,673.00 75,000.00 75,000.0090,400.0031,008.00 25,800.28 37,129.32
631130 - Insurance - Non-personnel 8,700.00 8,700.00 10,500.00 10,500.00700.0021,114.00 21,114.00 699.96
631140 - Admin Charges 253,100.00 253,100.04 273,400.00 273,400.00251,700.00285,906.00 250,500.00 251,700.00
632100 - Dues & Subscription , Permit renewals 17,000.00 2,938.66 21,000.00 21,000.0015,000.0025,500.00 21,031.84 25,126.80
632110 - Transportation 1,100.00 159.38 1,100.00 1,100.001,100.00816.00 0.00 0.00
632120 - Conferences and School 8,600.00 3,143.95 6,600.00 6,600.005,000.0010,404.00 1,000.00 2,555.01
633100 - Advertising 400.00 0.00 400.00 400.00400.00408.00 0.00 0.00
633110 - Printing & Binding 300.00 194.76 300.00 300.00300.00306.00 252.89 186.98
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633120 - Communication (phones, postage, etc)35,000.00 25,361.82 35,000.00 35,000.0035,000.0039,576.00 28,263.07 28,732.18
634100 - Utility Services 236,500.00 264,902.56 360,500.00 360,500.00236,500.00275,400.00 276,940.95 306,969.56
635100 - Services Contracted, Non-professional 364,500.00 151,992.13 358,000.00 358,000.00304,500.00290,720.00 262,977.40 234,823.14
635110 - Rentals 15,600.00 8,670.74 4,500.00 4,500.004,500.006,630.00 2,678.41 6,804.03
635120 - IS Fund Charge 2,500.00 2,499.96 2,500.00 2,500.002,520.002,550.00 2,550.00 2,520.00
635130 - Hardware & Software Support 20,000.00 26,436.66 30,000.00 30,000.0020,000.000.00 101,404.20 25,019.73
638100 - Depreciation 932,000.00 932,000.04 1,010,000.00 1,010,000.00932,000.00948,702.00 890,608.50 996,798.25
638140 - Miscellaneous Expenses 0.00 5,237.19 0.00 0.000.000.00 2,988.16 5,684.95
638170 - Work Order Transfer - Labor 0.00 1,794.10 0.00 0.000.000.00 2,462.89 1,778.63
638180 - Pmts to Other Agencies 500.00 667.54 500.00 500.00500.00510.00 566.46 3,863.90
701100 - Building & Building Improvements 530,000.00 266,993.00 0.00 0.000.001,557,000.00 1,710,613.20 92,837.85
703100 - Machinery & Equipment 240,000.00 17,946.34 357,000.00 366,000.0045,000.0035,000.00 32,161.04 0.00
705100 - Infrastructure 600,000.00 0.00 650,000.00 925,000.001,320,000.001,340,000.00 745,689.82 413,577.44
709999 - Contra Capital Outlay 0.00 0.00 0.00 0.000.000.00 -2,488,464.06 -506,415.29
4,436,500.00 3,043,484.41 4,365,200.00 4,649,500.004,279,830.005,852,130.00Expense Total:2,965,073.19 2,941,131.28
29,300.00 653,649.81 848,600.00 564,300.00-203,030.00-1,853,630.00Division: 601 - Water Surplus (Deficit):1,265,943.61 1,732,825.48
Division: 650 - Internal Investments
Expense
800100 - Principal Payment 473,200.00 0.00 488,100.00 488,100.00323,450.00314,030.00 0.00 0.00
800200 - Interest Expense 104,000.00 0.00 91,200.00 91,200.0098,580.00108,000.00 108,000.00 98,579.10
800300 - Fiscal Agent Fees 0.00 0.00 0.00 0.000.000.00 43,200.00 0.00
577,200.00 0.00 579,300.00 579,300.00422,030.00422,030.00Expense Total:151,200.00 98,579.10
577,200.00 0.00 579,300.00 579,300.00422,030.00422,030.00Division: 650 - Internal Investments Total:151,200.00 98,579.10
Division: 651 - Debt Service
Expense
800100 - Principal Payment 565,000.00 0.00 575,000.00 575,000.00690,000.00670,000.00 0.00 0.00
800200 - Interest Expense 66,800.00 36,590.63 55,400.00 55,400.00104,970.00119,900.00 101,937.99 85,716.81
800300 - Fiscal Agent Fees 500.00 0.00 500.00 500.001,000.001,000.00 950.00 1,450.00
632,300.00 36,590.63 630,900.00 630,900.00795,970.00790,900.00Expense Total:102,887.99 87,166.81
632,300.00 36,590.63 630,900.00 630,900.00795,970.00790,900.00Division: 651 - Debt Service Total:102,887.99 87,166.81
-1,180,200.00 617,059.18 -361,600.00 -645,900.00-1,421,030.00-3,066,560.00Fund: 601 - Water Fund Surplus (Deficit):1,011,855.62 1,547,079.57
Fund: 602 - Sewer Fund
Division: 602 - Sewer
Revenue
441100 - Federal Grants 520,000.00 0.00 550,000.00 550,000.000.000.00 0.00 0.00
443400 - All Other State Grants 0.00 0.00 0.00 0.000.0050,000.00 0.00 0.00
471110 - Interest Earnings - Investments 26,400.00 0.00 36,100.00 36,100.0029,500.0014,000.00 55,934.83 35,142.12
471120 - Unrealized Gain/Loss on Investments 0.00 16,290.47 0.00 0.000.000.00 20,815.89 -49,339.27
473100 - General Contributions & Donations 0.00 0.00 0.00 0.000.000.00 22,800.00 0.00
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474110 - Other Reimbursements 0.00 0.00 95,000.00 95,000.000.000.00 0.00 0.00
482100 - Sewer Sales 6,242,400.00 4,885,718.79 6,403,000.00 6,403,000.006,060,400.005,948,880.00 5,692,827.70 6,125,893.21
482110 - Sewer Flat Rate Sales 158,900.00 108,431.59 130,000.00 130,000.00115,000.00115,000.00 198,076.49 116,633.78
482200 - Connection and Reconnection Fees 2,700.00 3,750.00 5,000.00 5,000.001,200.00500.00 4,760.00 8,923.62
482300 - Penalties and Forfeited Discount 75,800.00 104,808.67 65,000.00 65,000.0047,500.0095,000.00 22,725.27 66,844.86
482410 - Sewer Tapping, Miscellaneous Fees 12,200.00 539.85 10,000.00 10,000.009,300.008,000.00 18,887.05 6,894.70
491110 - Gain/loss on Sale of Fixed Assets 0.00 0.00 0.00 0.000.000.00 0.00 9,750.00
493100 - Transfer In From Other Funds 0.00 400,002.00 0.00 0.000.000.00 0.00 0.00
7,038,400.00 5,519,541.37 7,294,100.00 7,294,100.006,262,900.006,231,380.00Revenue Total:6,036,827.23 6,320,743.02
Expense
611100 - Full Time Employee - Regular 313,900.00 266,376.40 322,100.00 322,100.00300,200.00299,600.00 277,431.76 277,246.07
611105 - Part-time Permanent -Regular 0.00 0.00 0.00 0.000.0012,000.00 0.00 565.20
611110 - Temporary Employee - Regular 16,000.00 10,086.16 16,000.00 16,000.0016,000.0015,500.00 492.38 7,222.00
611200 - Full Time Employee - Overtime 21,200.00 17,138.37 22,000.00 22,000.0021,200.0020,600.00 21,918.78 17,291.18
611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 -8,170.28 3,392.39
612100 - Medicare Contribution 4,800.00 4,150.48 5,100.00 5,100.004,700.004,900.00 4,138.27 4,339.93
612110 - PERA Contribution 23,700.00 20,806.05 25,200.00 25,200.0022,900.0024,000.00 21,823.08 21,930.42
612120 - Social Security Contribution 20,100.00 17,746.36 21,300.00 21,300.0019,900.0020,800.00 17,694.19 18,557.38
612140 - Health Insurance 49,900.00 45,449.21 57,800.00 56,800.0041,500.0037,200.00 39,254.90 46,545.11
612150 - Dental Insurance 1,100.00 846.36 1,100.00 1,100.001,000.00900.00 866.30 929.04
612160 - Life Insurance 100.00 128.09 100.00 200.00100.00100.00 141.97 139.67
612170 - Cash Benefit 3,500.00 3,681.33 4,200.00 4,200.006,300.009,800.00 5,788.55 3,503.40
612180 - Workers' Compensation 6,300.00 4,104.31 5,300.00 5,300.005,800.005,800.00 5,444.59 6,087.93
612190 - Short Term Disability 1,000.00 1,014.76 1,200.00 1,200.001,000.000.00 0.00 1,121.99
612195 - Long Term Disability 800.00 818.91 1,000.00 1,000.00900.000.00 0.00 904.84
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.000.000.00 0.00 100.00
621100 - Fuels and Lubes 11,000.00 16,377.04 16,000.00 16,000.0011,000.0013,260.00 11,247.75 12,053.84
621110 - Clothing/Laundry Allowance 4,000.00 3,557.48 4,000.00 4,000.004,000.003,670.00 3,042.69 3,386.60
621120 - Office Supplies 300.00 184.59 300.00 300.00300.00310.00 88.48 80.88
621130 - Operating Supplies 1,200.00 1,132.85 1,200.00 1,200.001,200.002,550.00 1,258.32 515.82
621140 - Supplies for Repair & Maintenance 14,000.00 14,086.22 19,000.00 19,000.0014,000.0014,280.00 11,581.92 18,538.04
621150 - Small Tools and Minor Equipment 5,000.00 18,037.87 5,000.00 5,000.003,000.003,060.00 1,021.01 22,240.12
621160 - Work Order Transfer - Parts 6,000.00 5,135.99 6,000.00 6,000.006,000.003,060.00 4,878.36 4,874.92
631100 - Professional Services 99,300.00 3,589.00 59,500.00 59,500.0010,000.0013,566.00 5,860.70 3,639.30
631130 - Insurance - Non-personnel 4,700.00 4,700.04 600.00 600.007,700.0036,924.00 36,924.00 7,700.04
631140 - Admin Charges 253,100.00 253,100.04 273,400.00 273,400.00251,700.00230,316.00 295,500.00 251,700.00
632100 - Dues & Subscription , Permit renewals 1,000.00 1,587.49 2,000.00 2,000.001,000.001,020.00 1,518.75 2,794.00
632110 - Transportation 100.00 0.00 100.00 100.00100.00102.00 15.00 0.00
632120 - Conferences and School 7,000.00 5,144.47 7,000.00 7,000.003,500.003,060.00 2,060.00 2,692.85
633120 - Communication (phones, postage, etc)15,800.00 13,868.58 16,800.00 16,800.0015,800.0015,504.00 15,209.54 15,623.78
634100 - Utility Services 4,823,000.00 4,822,903.33 5,230,000.00 5,230,000.004,582,300.004,717,920.00 4,729,562.54 4,585,270.06
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635100 - Services Contracted, Non-professional 138,400.00 88,832.30 201,500.00 201,500.0088,400.0067,932.00 111,326.74 94,702.26
635110 - Rentals 7,500.00 6,227.28 1,500.00 1,500.001,500.001,530.00 0.00 4,666.89
635130 - Hardware & Software Support 5,800.00 23,257.10 25,500.00 25,500.005,800.000.00 9,362.85 21,991.57
638100 - Depreciation 320,900.00 320,900.04 405,000.00 405,000.00320,910.00324,156.00 285,622.63 322,715.22
638170 - Work Order Transfer - Labor 0.00 3,388.50 0.00 0.000.000.00 5,092.30 4,707.94
701100 - Building & Building Improvements 520,000.00 0.00 0.00 0.00750,000.000.00 64,728.34 684,004.76
703100 - Machinery & Equipment 55,000.00 0.00 78,000.00 238,000.0045,000.000.00 0.00 0.00
705100 - Infrastructure 0.00 458,521.15 645,000.00 645,000.00915,000.00155,555.00 87,224.51 28,333.00
709999 - Contra Capital Outlay 0.00 0.00 0.00 0.000.000.00 -151,952.85 -712,337.76
6,755,500.00 6,456,878.15 7,479,800.00 7,638,900.007,479,710.006,058,975.00Expense Total:5,917,998.07 5,789,770.68
282,900.00 -937,336.78 -185,700.00 -344,800.00-1,216,810.00172,405.00Division: 602 - Sewer Surplus (Deficit):118,829.16 530,972.34
Division: 650 - Internal Investments
Expense
800100 - Principal Payment 40,000.00 0.00 40,000.00 40,000.000.000.00 0.00 0.00
800200 - Interest Expense 4,200.00 0.00 3,400.00 3,400.000.000.00 0.00 0.00
44,200.00 0.00 43,400.00 43,400.000.000.00Expense Total:0.00 0.00
44,200.00 0.00 43,400.00 43,400.000.000.00Division: 650 - Internal Investments Total:0.00 0.00
Division: 651 - Debt Service
Expense
800100 - Principal Payment 0.00 0.00 0.00 0.0035,000.0035,000.00 0.00 0.00
800200 - Interest Expense 0.00 0.00 0.00 0.007,480.008,500.00 8,087.50 6,729.20
0.00 0.00 0.00 0.0042,480.0043,500.00Expense Total:8,087.50 6,729.20
0.00 0.00 0.00 0.0042,480.0043,500.00Division: 651 - Debt Service Total:8,087.50 6,729.20
238,700.00 -937,336.78 -229,100.00 -388,200.00-1,259,290.00128,905.00Fund: 602 - Sewer Fund Surplus (Deficit):110,741.66 524,243.14
Fund: 603 - Storm Water Fund
Division: 603 - Storm
Revenue
421500 - Directly to City - Principal 500.00 238.26 500.00 500.00500.000.00 1,497.44 879.89
441100 - Federal Grants 480,000.00 0.00 0.00 180,000.000.000.00 0.00 0.00
443400 - All Other State Grants 0.00 174,550.56 0.00 0.000.000.00 0.00 225,449.44
445200 - Watershed District Grants 0.00 69,463.40 0.00 0.000.000.00 118,409.78 50,000.00
471110 - Interest Earnings - Investments 25,800.00 0.00 34,900.00 34,900.0016,400.0015,000.00 54,717.26 36,301.05
471120 - Unrealized Gain/Loss on Investments 0.00 16,827.70 0.00 0.000.000.00 22,068.99 -49,157.10
473100 - General Contributions & Donations 0.00 0.00 0.00 0.000.000.00 141,016.00 0.00
474110 - Other Reimbursements 0.00 0.00 0.00 60,000.000.000.00 126.77 0.00
475900 - Miscellaneous Revenues 0.00 0.00 0.00 0.000.000.00 0.14 0.87
483110 - Storm Sewer Collection 1,721,500.00 1,290,468.31 1,893,700.00 1,893,700.001,515,300.001,487,400.00 1,516,186.80 1,587,168.53
483120 - Harris Pond Assessment 3,500.00 4,222.58 3,900.00 3,900.003,400.003,000.00 3,825.82 3,914.84
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483300 - Storm Sewer Penalties 10,700.00 17,289.79 11,700.00 11,700.007,000.0014,000.00 2,944.67 9,115.72
2,242,000.00 1,573,060.60 1,944,700.00 2,184,700.001,542,600.001,519,400.00Revenue Total:1,860,793.67 1,863,673.24
Expense
611100 - Full Time Employee - Regular 439,500.00 340,956.54 458,500.00 457,600.00378,400.00423,000.00 384,251.18 364,071.13
611200 - Full Time Employee - Overtime 11,400.00 23,402.61 12,000.00 12,000.0011,400.0011,100.00 25,603.33 19,919.29
612100 - Medicare Contribution 6,100.00 5,143.94 6,700.00 6,600.005,600.006,400.00 5,788.92 5,417.77
612110 - PERA Contribution 32,000.00 26,521.93 34,400.00 34,300.0028,900.0032,600.00 29,940.04 28,477.77
612120 - Social Security Contribution 26,100.00 21,998.20 28,200.00 28,100.0023,900.0026,200.00 24,755.80 23,170.64
612140 - Health Insurance 67,700.00 53,317.05 74,800.00 73,600.0052,900.0058,700.00 53,787.58 56,425.83
612150 - Dental Insurance 1,500.00 942.66 1,400.00 1,400.001,100.001,300.00 1,099.95 1,073.77
612160 - Life Insurance 200.00 158.31 200.00 300.00200.00300.00 184.82 175.06
612170 - Cash Benefit 4,600.00 5,387.52 6,400.00 6,400.007,900.0012,800.00 7,253.97 4,599.57
612180 - Workers' Compensation 9,700.00 5,989.69 8,000.00 8,000.009,700.009,700.00 9,184.56 8,499.96
612190 - Short Term Disability 1,300.00 1,273.17 1,600.00 1,600.001,300.000.00 0.00 1,454.18
612195 - Long Term Disability 1,000.00 1,032.95 1,200.00 1,200.001,000.000.00 0.00 1,182.15
621100 - Fuels and Lubes 3,500.00 5,850.16 5,000.00 5,000.000.000.00 4,281.45 4,838.93
621110 - Clothing/Laundry Allowance 500.00 545.47 500.00 500.00500.00400.00 0.00 752.94
621130 - Operating Supplies 3,600.00 8.27 3,600.00 3,600.003,600.005,500.00 0.00 402.95
621140 - Supplies for Repair & Maintenance 10,000.00 6,723.96 10,000.00 10,000.0010,000.0015,000.00 15,921.72 9,886.49
621150 - Small Tools and Minor Equipment 22,100.00 12,732.95 13,100.00 13,100.002,100.002,100.00 1,910.95 5,576.33
621160 - Work Order Transfer - Parts 1,500.00 317.40 1,500.00 1,500.002,500.000.00 2,307.93 80.27
631100 - Professional Services 227,100.00 6,494.37 356,200.00 296,200.00207,120.00107,140.00 21,501.23 16,831.12
631130 - Insurance - Non-personnel 500.00 500.04 500.00 500.00500.001,632.00 1,632.00 500.04
631140 - Admin Charges 179,400.00 179,400.00 195,200.00 195,200.00176,200.00139,944.00 159,600.00 176,199.96
632100 - Dues & Subscription , Permit renewals 10,000.00 2,900.00 10,000.00 10,000.004,000.003,500.00 3,999.40 2,900.00
632120 - Conferences and School 2,000.00 1,014.00 5,000.00 5,000.00500.001,500.00 0.00 724.95
633100 - Advertising 300.00 0.00 300.00 300.00300.00500.00 0.00 0.00
633120 - Communication (phones, postage, etc)2,000.00 137.50 2,000.00 2,000.00200.00100.00 152.50 151.25
634100 - Utility Services 4,500.00 2,348.34 4,500.00 4,500.004,500.003,000.00 3,625.30 2,929.14
635100 - Services Contracted, Non-professional 505,000.00 271,023.47 465,000.00 565,000.00223,500.00255,504.00 139,502.46 194,748.56
635110 - Rentals 14,400.00 4,011.48 400.00 400.00400.00400.00 2,354.00 0.00
635130 - Hardware & Software Support 5,700.00 18,993.64 25,500.00 25,500.005,450.000.00 6,787.15 18,971.18
638100 - Depreciation 317,000.00 317,000.04 380,000.00 380,000.00317,000.00300,000.00 349,959.00 358,812.46
638140 - Miscellaneous Expenses 0.00 50.00 0.00 0.000.000.00 500.00 400.00
638170 - Work Order Transfer - Labor 0.00 1,255.27 0.00 0.000.000.00 1,309.62 441.65
703100 - Machinery & Equipment 0.00 0.00 106,000.00 106,000.000.000.00 0.00 0.00
705100 - Infrastructure 300,000.00 159,815.04 365,000.00 365,000.001,333,000.001,038,000.00 868,163.55 512,933.18
709999 - Contra Capital Outlay 0.00 0.00 0.00 0.000.000.00 -868,163.55 -512,933.18
2,210,200.00 1,477,245.97 2,582,700.00 2,620,400.002,813,670.002,456,320.00Expense Total:1,257,194.86 1,309,615.34
31,800.00 95,814.63 -638,000.00 -435,700.00-1,271,070.00-936,920.00Division: 603 - Storm Surplus (Deficit):603,598.81 554,057.90
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2020
Total Activity 2023 Planning 2023 Final
Division: 650 - Internal Investments
Expense
800100 - Principal Payment 25,000.00 0.00 30,000.00 30,000.000.000.00 0.00 0.00
800200 - Interest Expense 3,000.00 0.00 2,600.00 2,600.000.000.00 0.00 0.00
28,000.00 0.00 32,600.00 32,600.000.000.00Expense Total:0.00 0.00
28,000.00 0.00 32,600.00 32,600.000.000.00Division: 650 - Internal Investments Total:0.00 0.00
Division: 651 - Debt Service
Expense
800100 - Principal Payment 0.00 0.00 0.00 0.0030,000.0025,000.00 0.00 0.00
800200 - Interest Expense 0.00 0.00 0.00 0.005,590.006,400.00 6,100.00 4,981.72
0.00 0.00 0.00 0.0035,590.0031,400.00Expense Total:6,100.00 4,981.72
0.00 0.00 0.00 0.0035,590.0031,400.00Division: 651 - Debt Service Total:6,100.00 4,981.72
3,800.00 95,814.63 -670,600.00 -468,300.00-1,306,660.00-968,320.00Fund: 603 - Storm Water Fund Surplus (Deficit):597,498.81 549,076.18
Fund: 609 - Municipal Liquor
Division: 691 - Store 1 - Cub location
Revenue
461120 - Restitution Payments 0.00 0.00 0.00 0.000.000.00 12.37 0.00
471110 - Interest Earnings - Investments 6,800.00 0.00 7,300.00 7,300.004,300.000.00 14,528.59 13,381.06
471120 - Unrealized Gain/Loss on Investments 0.00 6,202.92 0.00 0.000.000.00 6,784.12 -14,787.06
475900 - Miscellaneous Revenues 0.00 -1.04 0.00 0.000.000.00 98.20 0.17
484100 - Liquor 2,237,500.00 2,051,517.30 2,349,400.00 2,349,400.001,790,610.001,715,700.00 2,237,495.95 2,554,233.83
484200 - Wine 858,500.00 669,121.59 901,400.00 901,400.00737,030.00692,800.00 858,454.97 849,148.12
484300 - Beer 2,588,600.00 2,189,609.16 2,718,000.00 2,718,000.002,241,130.002,153,100.00 2,588,561.04 2,643,202.41
484350 - Reward Redemptions -143,800.00 -139,163.00 -153,900.00 -153,900.00-123,496.00-119,900.00 -143,827.50 -152,340.00
484400 - Miscellaneous Merchandise 188,300.00 118,253.45 138,000.00 138,000.00103,308.00100,300.00 118,343.48 130,983.59
484500 - Cigars, Chewing Tobacco 0.00 0.00 0.00 0.000.007,300.00 4,293.46 0.00
484510 - Cigarettes 0.00 0.00 0.00 0.000.0061,000.00 39,260.00 0.00
484610 - Beer - Deposits/Returns 500.00 482.00 500.00 500.00515.00500.00 -210.00 -64.39
484620 - Cash Over / Short 100.00 376.95 100.00 100.00103.00100.00 -119.38 210.17
484630 - Sales Tax Over / Short 0.00 49.57 0.00 0.000.000.00 128.85 150.27
493100 - Transfer In From Other Funds 0.00 0.00 0.00 0.000.000.00 80,995.84 0.00
5,736,500.00 4,896,448.90 5,960,800.00 5,960,800.004,753,500.004,610,900.00Revenue Total:5,804,799.99 6,024,118.17
Expense
500100 - Cost of Goods Sold 4,035,700.00 3,477,118.48 4,287,500.00 4,287,500.003,443,190.003,343,000.00 4,035,684.44 4,253,391.78
500101 - Cost of Goods Sold - Freight 27,000.00 25,970.95 30,000.00 30,000.0025,340.0025,600.00 26,964.27 27,976.63
611100 - Full Time Employee - Regular 359,200.00 287,323.58 319,400.00 319,400.00248,300.00226,000.00 229,783.14 274,164.29
611105 - Part-time Permanent -Regular 119,800.00 102,154.94 145,400.00 145,400.00120,300.00117,000.00 113,503.93 119,804.74
611110 - Temporary Employee - Regular 0.00 0.00 0.00 0.000.000.00 4,786.96 4,483.64
611200 - Full Time Employee - Overtime 2,800.00 5,530.02 2,900.00 2,900.002,800.002,700.00 4,009.04 5,297.09
611210 - Temporary/Part-time Employee - Overtime 0.00 0.00 0.00 0.000.000.00 21.92 0.00
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611300 - Employee Leave 0.00 0.00 0.00 0.000.000.00 -6,067.72 2,328.61
612100 - Medicare Contribution 6,600.00 5,798.82 6,600.00 6,900.005,000.005,000.00 4,842.74 5,853.17
612110 - PERA Contribution 34,400.00 28,002.86 33,200.00 35,000.0018,700.0023,800.00 24,155.81 29,576.36
612120 - Social Security Contribution 28,300.00 24,792.83 28,000.00 28,200.0021,400.0021,500.00 20,703.75 25,024.27
612140 - Health Insurance 49,800.00 23,696.56 27,100.00 26,600.0053,400.0045,900.00 51,463.92 41,079.32
612150 - Dental Insurance 900.00 308.26 300.00 300.00800.00500.00 694.87 733.43
612160 - Life Insurance 200.00 148.75 200.00 200.00100.00100.00 136.63 163.28
612170 - Cash Benefit 8,600.00 13,230.61 14,300.00 14,300.005,700.005,800.00 5,765.31 7,723.82
612180 - Workers' Compensation 9,200.00 8,000.05 10,300.00 10,300.008,400.008,400.00 7,990.71 9,600.65
612190 - Short Term Disability 1,200.00 1,047.47 1,100.00 1,100.00800.000.00 0.00 1,149.98
612195 - Long Term Disability 1,000.00 863.97 900.00 900.00700.000.00 0.00 938.73
613125 - Miscellaneous Pay 0.00 50.00 0.00 0.000.000.00 60.00 175.00
613130 - Unemployment Compensation 0.00 0.00 0.00 0.000.000.00 50.51 3,266.01
621110 - Clothing/Laundry Allowance 3,000.00 2,430.85 3,000.00 3,000.002,970.003,000.00 0.00 0.00
621120 - Office Supplies 1,500.00 57.50 1,500.00 1,500.001,490.001,500.00 156.99 1,296.32
621130 - Operating Supplies 14,900.00 14,009.86 14,900.00 14,900.0014,850.0015,000.00 15,859.78 16,806.16
621140 - Supplies for Repair & Maintenance 2,000.00 754.94 2,000.00 2,000.001,980.002,000.00 1,421.92 1,012.71
621150 - Small Tools and Minor Equipment 0.00 11,410.42 0.00 0.000.000.00 3,300.00 9,630.86
621160 - Work Order Transfer - Parts 500.00 0.00 500.00 500.00500.00500.00 0.00 0.00
631100 - Professional Services 4,000.00 1,700.00 2,700.00 2,700.004,160.004,200.00 1,989.16 2,226.24
631130 - Insurance - Non-personnel 9,600.00 9,600.00 9,900.00 9,900.009,600.008,900.00 8,900.04 9,600.00
631140 - Admin Charges 126,300.00 105,300.00 132,700.00 132,700.00101,000.0054,900.00 54,900.00 101,000.04
632100 - Dues & Subscription , Permit renewals 9,600.00 6,034.52 9,600.00 9,600.009,600.005,700.00 7,014.39 5,780.50
632120 - Conferences and School 2,000.00 0.00 2,000.00 2,000.002,000.002,000.00 179.69 0.00
633100 - Advertising 11,000.00 2,030.62 11,000.00 11,000.0011,980.0012,100.00 4,766.96 5,137.27
633110 - Printing & Binding 200.00 72.00 200.00 200.00200.00200.00 1,409.99 340.40
633120 - Communication (phones, postage, etc)5,000.00 6,010.88 5,000.00 5,000.005,000.004,800.00 5,632.71 5,366.49
634100 - Utility Services 28,500.00 21,007.31 28,500.00 28,500.0028,500.0036,500.00 19,713.15 23,260.34
635100 - Services Contracted, Non-professional 119,500.00 93,772.52 145,200.00 145,200.00119,500.0090,000.00 101,720.70 125,539.60
635110 - Rentals 224,000.00 232,371.40 240,000.00 240,000.00223,150.00225,400.00 238,421.30 231,072.34
635130 - Hardware & Software Support 28,000.00 8,075.96 28,000.00 28,000.002,000.000.00 21,866.28 20,830.43
638100 - Depreciation 46,000.00 45,999.96 26,000.00 26,000.0046,000.0039,100.00 19,076.51 19,213.51
638140 - Miscellaneous Expenses 500.00 0.00 500.00 500.00500.005,500.00 0.00 8.79
703100 - Machinery & Equipment 0.00 0.00 0.00 0.000.0015,000.00 10,747.83 0.00
704100 - Furniture & Fixtures 0.00 0.00 0.00 0.000.0032,500.00 21,974.35 10,000.00
709999 - Contra Capital Outlay 0.00 0.00 0.00 0.000.000.00 -32,722.18 -10,000.00
993100 - Transfer Out to Other Funds 278,500.00 278,499.96 278,500.00 278,500.00278,500.00278,500.00 278,499.96 278,499.96
5,599,300.00 4,843,176.85 5,848,900.00 5,850,700.004,818,410.004,662,600.00Expense Total:5,309,379.76 5,669,352.76
137,200.00 53,272.05 111,900.00 110,100.00-64,910.00-51,700.00Division: 691 - Store 1 - Cub location Surplus (Deficit):495,420.23 354,765.41
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Division: 692 - Store 2 - Hwy 65 location
Revenue
475900 - Miscellaneous Revenues 0.00 0.00 0.00 0.000.000.00 50.00 0.00
484100 - Liquor 478,100.00 366,419.72 435,400.00 435,400.00466,180.00444,100.00 373,376.80 480,988.76
484200 - Wine 173,400.00 127,917.94 164,700.00 164,700.00172,114.00158,600.00 138,091.78 165,303.85
484300 - Beer 700,100.00 498,863.58 595,000.00 595,000.00679,288.00651,000.00 498,017.76 629,066.47
484350 - Reward Redemptions -42,900.00 -28,835.00 -38,000.00 -38,000.00-38,831.00-37,700.00 -32,827.50 -37,515.00
484400 - Miscellaneous Merchandise 30,200.00 21,918.63 28,000.00 28,000.0029,046.0028,200.00 21,320.78 26,756.34
484500 - Cigars, Chewing Tobacco 0.00 0.00 0.00 0.000.00800.00 159.14 0.00
484510 - Cigarettes 0.00 0.00 0.00 0.000.0024,700.00 7,635.00 0.00
484620 - Cash Over / Short 100.00 135.92 100.00 100.00103.00100.00 255.52 80.64
484630 - Sales Tax Over / Short 0.00 49.59 0.00 0.000.000.00 128.86 150.24
1,339,000.00 986,470.38 1,185,200.00 1,185,200.001,307,900.001,269,800.00Revenue Total:1,006,208.14 1,264,831.30
Expense
500100 - Cost of Goods Sold 1,032,000.00 752,577.51 874,900.00 874,900.00980,900.00965,000.00 839,053.72 944,894.61
500101 - Cost of Goods Sold - Freight 6,200.00 4,757.58 6,200.00 6,200.008,020.008,100.00 5,139.22 5,695.23
611100 - Full Time Employee - Regular 81,100.00 64,179.89 73,100.00 73,100.00148,300.00111,000.00 133,032.27 117,246.52
611105 - Part-time Permanent -Regular 21,100.00 5,996.96 26,200.00 26,200.0020,600.0020,000.00 6,156.58 5,978.27
611200 - Full Time Employee - Overtime 3,100.00 3,331.68 3,200.00 3,200.003,100.003,000.00 4,008.87 3,058.81
612100 - Medicare Contribution 1,400.00 1,052.35 1,400.00 1,500.002,100.002,000.00 1,967.05 1,779.60
612110 - PERA Contribution 7,500.00 5,470.67 7,400.00 7,700.0011,200.0010,000.00 10,328.46 9,287.11
612120 - Social Security Contribution 6,000.00 4,501.60 6,000.00 6,100.009,000.008,000.00 8,412.89 7,612.78
612140 - Health Insurance 21,000.00 14,925.42 17,800.00 17,500.0032,300.0016,400.00 30,657.42 26,061.01
612150 - Dental Insurance 400.00 279.24 300.00 300.00800.00500.00 692.63 572.82
612160 - Life Insurance 100.00 44.21 0.00 100.00100.00100.00 92.05 80.65
612170 - Cash Benefit 2,900.00 2,612.99 2,900.00 2,900.000.000.00 0.00 1,760.33
612180 - Workers' Compensation 3,700.00 1,481.61 1,900.00 1,900.003,400.003,400.00 3,235.08 3,181.72
612190 - Short Term Disability 300.00 244.77 300.00 300.00400.000.00 0.00 481.78
612195 - Long Term Disability 200.00 198.67 200.00 200.00400.000.00 0.00 393.34
613125 - Miscellaneous Pay 0.00 0.00 0.00 0.000.000.00 40.00 0.00
621110 - Clothing/Laundry Allowance 1,000.00 1,000.00 1,000.00 1,000.00990.001,000.00 0.00 0.00
621120 - Office Supplies 100.00 0.00 100.00 100.00100.00100.00 0.00 0.00
621130 - Operating Supplies 1,100.00 486.16 1,100.00 1,100.001,090.001,100.00 580.82 60.57
621140 - Supplies for Repair & Maintenance 7,400.00 19.98 1,000.00 1,000.007,400.0010,000.00 580.78 0.00
621150 - Small Tools and Minor Equipment 0.00 11,410.42 0.00 0.000.000.00 2,200.00 784.31
631100 - Professional Services 9,900.00 1,275.00 1,600.00 1,600.009,900.0010,000.00 1,746.61 1,369.68
631130 - Insurance - Non-personnel 3,400.00 3,399.96 3,600.00 3,600.003,300.003,200.00 3,200.04 3,300.00
632100 - Dues & Subscription , Permit renewals 100.00 0.00 100.00 100.00100.00100.00 1.00 20.50
633100 - Advertising 3,000.00 0.00 3,000.00 3,000.002,970.003,000.00 27.72 0.00
633120 - Communication (phones, postage, etc)4,200.00 4,770.20 4,200.00 4,200.004,160.004,200.00 4,528.25 4,250.74
634100 - Utility Services 15,300.00 13,968.00 15,300.00 15,300.0015,300.0017,000.00 13,175.55 14,728.85
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Budget Worksheet For Fiscal: 2022 Period Ending: 12/31/2022
ExpObject;RevSourc…
2022
YTD Activity
2022
Total Budget
2021
Total Budget
2020
Total Budget
Defined Budgets
2021
Total Activity
2020
Total Activity 2023 Planning 2023 Final
635100 - Services Contracted, Non-professional 30,700.00 47,253.63 30,000.00 30,000.0030,690.0031,000.00 24,461.69 27,361.57
638100 - Depreciation 18,000.00 18,000.00 18,000.00 18,000.0018,000.0014,600.00 15,745.72 17,455.25
638140 - Miscellaneous Expenses 200.00 0.00 200.00 200.00200.00500.00 0.00 0.00
638180 - Pmts to Other Agencies 100.00 69.14 100.00 100.00100.00100.00 69.14 69.14
701100 - Building & Building Improvements 150,000.00 0.00 0.00 110,000.00150,000.000.00 55,295.00 0.00
709999 - Contra Capital Outlay 0.00 0.00 0.00 0.000.000.00 -55,295.00 0.00
993100 - Transfer Out to Other Funds 60,000.00 60,000.00 60,000.00 60,000.0060,000.0060,000.00 60,000.00 60,000.00
1,491,500.00 1,023,307.64 1,161,100.00 1,271,400.001,524,920.001,303,400.00Expense Total:1,169,133.56 1,257,485.19
-152,500.00 -36,837.26 24,100.00 -86,200.00-217,020.00-33,600.00Division: 692 - Store 2 - Hwy 65 location Surplus (Deficit):-162,925.42 7,346.11
-15,300.00 16,434.79 136,000.00 23,900.00-281,930.00-85,300.00Fund: 609 - Municipal Liquor Surplus (Deficit):332,494.81 362,111.52
-3,258,800.00 -1,665,200.00 -9,803,600.00-5,519,870.00-4,311,198.00 15,645,035.86Report Surplus (Deficit):5,624,631.62 792,024.34
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Budget Worksheet For Fiscal: 2022 Period Ending: 12/31/2022
Fund Summary
Fund
2022
YTD Activity
2022
Total Budget
2021
Total Budget
2020
Total Budget
Defined Budgets
2021
Total Activity
2020
Total Activity 2023 Planning 2023 Final
101 - General Fund 0.00 0.00 0.000.002,045,000.00 -5,057,035.083,431,365.22 -2,968,481.78
225 - Cable TV Fund -83,100.00 -93,500.00 -93,100.00-80,110.00-81,380.00 -61,874.75-37,822.31 -39,733.62
237 - Solid Waste Abatement 2,500.00 2,400.00 -9,100.0011,700.002,170.00 -67,181.64-2,086.35 -1,679.29
260 - Police Activity Fund 0.00 300.00 200.000.00-800.00 -36,936.013,325.47 10,890.69
270 - Springbrook NC Fund -12,900.00 -28,500.00 -27,500.00-32,000.0012,187.00 -113,660.44-56,171.91 -15,475.74
405 - Capital Improvements-BLDG -198,000.00 40,000.00 0.00-168,000.00-424,500.00 -142,123.77-123,706.08 -75,947.71
406 - Capital Improvements-STR -960,800.00 -446,600.00 -1,096,600.00-622,650.00-556,200.00 -372,492.57553,834.40 400,875.89
407 - Capital Improvements-PKS -380,000.00 -80,000.00 -6,154,000.00-407,000.00-1,212,000.00 21,554,079.31-261,171.43 18,760.61
409 - Capital Improvements-INFO TECH -96,000.00 -129,000.00 -147,000.00-9,300.00-72,700.00 -184,248.3816,045.08 105,962.79
410 - Capital Equipment Fund -577,500.00 195,000.00 -798,000.0056,400.00-31,700.00 334,537.3748,428.63 374,342.09
601 - Water Fund -1,180,200.00 -361,600.00 -645,900.00-1,421,030.00-3,066,560.00 617,059.181,011,855.62 1,547,079.57
602 - Sewer Fund 238,700.00 -229,100.00 -388,200.00-1,259,290.00128,905.00 -937,336.78110,741.66 524,243.14
603 - Storm Water Fund 3,800.00 -670,600.00 -468,300.00-1,306,660.00-968,320.00 95,814.63597,498.81 549,076.18
609 - Municipal Liquor -15,300.00 136,000.00 23,900.00-281,930.00-85,300.00 16,434.79332,494.81 362,111.52
Report Surplus (Deficit):-3,258,800.00 -1,665,200.00 -9,803,600.00-5,519,870.00-4,311,198.00 15,645,035.865,624,631.62 792,024.34
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