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INFORMATION 10-17-2011I1~IFt~RMATION Ver MEMORANDUM TO: Mayor and City Council FROM: Tim Simon, Finance Director DATE: October 17, 2011 SUBJECT: September 2011 Monthly Financial Report This report is designed to provide summary information regarding the overall level of revenues and expenditures in the General Fund and Pinewood Golf and Ice Arena special revenue funds. These funds are the primary concern in analyzing the City's financial health. For the month of September, actual revenues (except for property taxes and state aids) and expenditures should run 75% of the annual budget. It is natural for some of the items to vary from month to month, such as exceeding budget for Supplies but being significantly below fox Services. This is not considered serious as long as the total expenditure budget amount is not overspent. Significant variances from budget are highlighted below accompanied with a general discussion for the variance. General Fund Revenues: • Excluding transfers in, revenue collections are 69% of budget. Tax revenues are at 51% with the second half property taxes due in December. • Licenses and permits are at 145% of budget due mainly to increased building permit revenues. • The intergovernmental revenue police aid was received in September. • Charges for services axe slightly over the budget benchmark at 82%. • Fines and forfeits are at 70% of budget as court fine collections are through August. • All revenue transfers in have been recorded. Eacpenditures: • Excluding transfers out, the total departmental expenditures are about 69% of budget estimates and most departments are well within or below budget. • The Fire Department received its fire aid from the State at the end of September and will be remitted to the Fire Relief in October. • The transfers out to the Ice Arena and Pinewood Golf axe made at the end of the year. Ice Arena As of the end of September, expenditures exceed revenues $12,751. Excluding transfers in, revenue collections of $429,419 are about 61% of budget and expenditures of $442,170 are 51% of budget. With the school hockey season around the corner, we should see ice rental revenues pick up in the next few months. Pinewood Golf For the month ended September, expenditures exceed revenues by $20,880. Excluding transfers in, golf revenues collected through September of $159,012 account for about 79% of budget estimates and expenditures of $179,892 axe about 72% of budget. The final lease payment for the golf cars was made this month. ~ 10-11-2011 09:06 PM I 101-GENERAL FUND FINANCIAL SUMMARY CITY OF ELK RIVER REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: SEPTEMBER 30TH, 2011 PAGE: 1 INFORMATt+CaN 75.OOo OF YEAR COMP. CURRENT CURRENT YEAR TO DATE $ OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE I REVENUE SUMMARY General Fund ~ TOTAL REVENUES ' EXPENDITURE SUMMARY I General Government Mayor & Council Cable TV Administrative Services Human Resources Finance Information Technology Legal Community Development Planning City Hall Maintenance Contingency TOTAL General Government Public Safety Police Administration Patrol Investigations Police Support Services Police Reserves Public safety building Fire Administration Fire Inspections Emergency Management Building Safety Environmental TOTAL Public Safety Public Works Street Maintenance Snow Removal Equipment Services Engineering TOTAL Public Works 12,163,450.00 299,754.17 7,321,494.17 60.19 4,842,005.83 12,163,450.00 299,759.17 7,321,944.17 60.19 4,842,005.83 177,800.00 19,281.11 99,365.20 55.89 78,434.80 77,800.00 8,098.68 54,497.22 70.05 23,302.78 473,650.00 42,558.59 425,944.73 89.93 47,705.27 150,750.00 16,082.65 111,138.76 73.72 39,611.24 954,700.00 39,298.95 396,178.43 76.13 108,521.57 266,600.00 18,243.43 160,131.42 60.06 106,468.58 240,000.00 19,345.02 190,271.32 79.28 49,728.68 67,100.00 7,157.07 49,092.19 73.16 18,007.81 303,550.00 30,999.23 212,638.05 70.05 90,911.95 300,850.00 24,297.07 188,808.91 62.76 112,041.09 75,000.00. 0.00 2,698.29 3.60 72,301.71 2,587,800.00 225,361.80 1,840,769.52 71.13 747,035.48 563,800.00 44,662.65 380,613.78 67.51 183,186.22 2,252,800.00 202,882.58 1,476,198.92 65.53 776,601.08 752,450.00 72,772.70 482,820.84 64.17 269,629.16 491,700.00 51,257.40 344,936.12 70.15 146,763.88 22,900.00 1,227.93 16,614.81 72.55 6,285.19 205,000.00 16,191.27 128,627.12 62.74 76,372.88 589,600.00 ( 63,079.00) 315,475.89 53.51 279,124.11 184,850.00 19,219.57 129,700.59 70.17 55,149.41 107,400.00 3,638.00 83,176.03 77.45 24,223.97 465,200.00 48,283.63 334,501.73 71.90 130,698.27 56,950.00 5,613.98 39,418.11 69.22 17,531.89 5,692,650.00 902,670.21 3,732,083.94 65.56 1,960,566.06 1,524,450.00 522,553.06 1,186,045.52 77.80 338,404.48 262,850.00 0.00 195,530.51 74.39 67,319.49 245,950.00 23,630.97 162,955.52 66.26 82,994.48 177,800.00 12,498.03 85,547.23 48.11 92,252.77 2,211,050.00 558,682.06 1,630,078.78 73.72 580,971.22 10-11-2011 09:06 PM CITY OF ELK RIVER PAGE: 2 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: SEPTEMBER 30TH, 2011 ' 101-GENERAL FUND FINANCIAL SUMMARY Culture & Recreation Parks Department Parks & Rec Admin Recreation Programs Concessions Sr Citizen Programs TOTAL Culture & Recreation Economic Development Economic Development Energy City TOTAL Economic Development General Transfers Out TOTAL General TOTAL EXPENDITURES ~ REVENUES OVER/(UNDER) EXPENDITURES 75.00$ OF YEAR COMP. CURRENT CURRENT YEAR TO DATE °s OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE 790,350.00 96,371.41 583,011.38 73.77 207,338.62 550,300.00 50,701.41 337,039.69 61.25 213,260.31 192,500.00 17,984.34 178,641.05 92.80 13,858.95 14,100.00 1,529.52 8,127.97 57.65 5,972.03 204,950.00 18,297.09 136,736.23 66.88 67,713.77 1,751,700.00 184,883.77 1,243,556.32 70.99 508,143.68 0.00 ( 11,131.70) 16,557.62 0.00 ( 16,557.62) 51,650.00 6,913.00 31,798.66 61.57 19,851.34 51,650.00 ( 4,218.70) 48,356.28 93.62 3,293.72 205,200.00 0.00 0.00 0.00 205,200.00 205,200.00 0.00 0.00 0.00 205,200.00 12,500,050.00 1,367,379.14 8,499,839.84 67.96 9,005,210.16 ( 336,600.00)( 1,067,624.97)( 1,173,395.67) 836,795.67 10-11-2011 04:06 PM CITY OF ELK RIVER PAGE: 3 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: SEPTEMBER 30TH, 2011 101-GENERAL FUND REVENUES 75.00$ OF YEAR COMP. CURRENT CURRENT BUDGET PERIOD YEAR TO DATE o OF BUDGET ACTUAL BUDGET BALANCE General Fund Taxes 101-3-0000-3111 Current Ad Valorem Taxes 101-3-0000-3112 Delinquent Ad Valorem Taxes 101-3-0000-3119 MV Reduction 101-3-0000-3121 Gravel Tax 101-3-0000-3123 Franchise Tax 101-3-0000-3131 Penalties/Interest TOTAL Taxes Licenses & Permits 101-3-0000-3211 Liquor License 101-3-0000-3212 Amusement License 101-3-0000-3213 Cigarette License 101-3-0000-3214 Apartment License 101-3-0000-3216 Mininq License 101-3-0000-3217 Garbage Hauler License 101-3-0000-3218 Other Business License/Permit 101-3-0000-3229 NPDES Permit 101-3-0000-3231 Building Permit 101-3-0000-3232 Plumbing/Heating Permit 101-3-0000-3233 Permit Surcharge 101-3-0000-3234 Electric Permit 101-3-0000-3235 Animal License 101-3-0000-3236 Parking Permit 101-3-0000-3237 Other Non-Business Lic/Permit TOTAL Licenses & Permits 9,758,500.00 0.00 9,707,939.32 48.24 5,050,560.68 0.00 0.00 156,308.66 0.00 ( 156,308.66) ( 221,100.00) 0.00 0.00 0.00 ( 221,100.00) 75,000.00 0.00 25,765.46 34.35 49,234.59 0.00 0.00 45,338.42 0.00 ( 45,338.42) 0.00 0.00 14,325.99 0.00 ( 14,325.99) 9,612,400;00 0.00 4,999,677.85 51.49 4,662,722.15 53,000.00 40.00 55,105.00 103.97 ( 2,105.00) 1,000.00 0.00 195.00 19.50 805.00 3,000.00 0.00 112.50 3.75 2,887.50 16,000.00 285.00 20,985.00 131.16 ( 4,985.00) 20,000.00 0.00 21,095.25 105.48 ( 1,095.25) 4,000.00 0.00 555.00 13.88 3,445.00 14,000.00 215.00 8,990.00 60.64 5,510.00 2,500.00 390.00 1,980.00 59.20 1,020.00 100,000.00 19,701.35 129,969.09 124.47 ( 24,469.09) 25,000.00 5,569.87 119,764.14 479.06 ( 94,764.14) 200.00 138.47 2,838.72 1,419.36 ( 2,638.72) 0.00 ( 575.00) 975.00 0.00 ( 475.00) 3,000.00 170.00 4,730.00 157.67 ( 1,730.00) 3,000.00 ( 2.57) 449.13 14.97 2,550.87 8,000.00 1,495.00 6,475.00 80.94 1,525.00 252,700.00 27,427.12 367,218.83 145.32 ( 114,518.83) Intergovernmental Rev 101-3-0000-3311 Federal Grant 4,000.00 0.00 1,765.25 44.13 2,234.75 101-3-0000-3324 PERA Aid 14,000.00 0.00 6,992.00 99.94 7,008.00 101-3-0000-3325 Police 2$ Aid 205,000.00 206,770.00 206,770.00 100.86 ( 1,770.00) 101-3-0000-3326 Police Training Reimb 12,000.00 0.00 11,361.68 94.68 638.32 101-3-0000-3327 State-Aid Street Maint 254,050.00 0.00 275,485.11 108.44 ( 21,435.11) 101-3-0000-3329 State Crime Prevention Grant 35,000.00 0.00 13,192.29 37.69 21,807.71 101-3-0000-3330 Other State Grants 4,000.00 0.00 0.00 0.00 4,000.00 101-3-0000-3341 County Reimb/Grant 0.00 0.00 5,125.00 0.00 ( 5,125.00) TOTAL Intergovernmental Rev 528,050.00 206,770.00 520,691.33 98.61 7,358.67 Charges for Services 101-3-0000-3412 Planning & Zoning Fees 15,000.00 570.00 9,075.00 60.50 5,925.00 101-3-0000-3413 Plan Check Fee 30,000.00 3,524.11 32,835.87 109.45 ( 2,835.87) 101-3-0000-3415 Special Assessment Search 600.00 40.00 700.00 116.67 ( 100.00) 101-3-0000-3417 Copies 1,500.00 391.95 2,105.89 140.39 ( 605.89) 101-3-0000-3418 Other General Govt Services 4,000.00 245.00 2,464.51 61.61 1,535.49 101-3-0000-3430 Lockout Fees 7,500.00 730.00 6,015.00 80.20 1,485.00 10-11-2011 04:06 PM CITY OF ELK RIVER PAGE: 4 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: SEPTEMBER 30TH, 2011 101-GENERP.L FUND 75.00° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE $ OF BUDGET REVENUES BUDGET PERIOD ACTUAL BUDGET BALANCE 101-3-0000- 3431 Police Services 2,000.00 370.25 5,524.75 276.24 ( 3,524.75) 101-3-0000- 3432 School Liaison 75,000.00 0.00 75,000.00 100.00 0.00 101-3-0000- 3434 Animal Impound Fee 3,000.00 300.00 2,550.00 85.00 450.00 101-3-0000- 3436 Fire Contracts 194,000.00 0.00 193,903.94 99.69 596.56 101-3-0000- 3437 Fire Calls 9,000.00 1,275.00 1,275.00 31.88 2,725.00 101-3-0000- 3451 Street Services 30,000.00 140.00 15,054.81 50.18 14,945.19 101-3-0000- 3452 Engineering Services Reimb 99,100.00 0.00 32,519.62 32.81 66,580.38 101-3-0000- 3461 Recreation Fees 123,000.00 6,778.94 117,704.43 95.69 5,295.57 101-3-0000- 3467 Concessions 14,100.00 624.77 5,326.17 37.77 8,773.83 101-3-0000- 3472 Park Use Fee 18,000.00 2,936.67 14,769.71 82.05 3,230.29 101-3-0000- 3474 Facility Use Fee 6,200.00 877.97 2,503.34 40.38 3,696.66 101-3-0000- 3475 Building Rent 13,200.00 875.00 5,175.00 39.20 8,025.00 101-3-0000- 3483 Sewer Inspection Fee 2,500.00 295.00 1,960.00 78.40 540.00 101-3-0000- 3484 Contractor License Check 400.00 45.00 335.00 83.75 65.00 TOTAL Ch arges for Services 643,100.00 20,019.66 526,297.54 81.84 116,802.46 Fines & Forfeits 101-3-0000-3510 Court Fines 101-3-0000-3511 Parking Fines TOTAL Fines & Forfeits Special Assessments 120,000.00 17,057.74 77,152.10 64.29 42,847.90 10,000.00 360.00 14,025.50 140.26 ( 4,025.50) 130,000.00 17,417.74 91,177.60 70.14 38,822.40 Other Revenue 101-3-0000-3621 Interest Income 120,000.00 0.00 38,279.09 31.90 81,720.96 101-3-0000-3625 Refunds & Reimbursements 65,000.00 20,902.96 20,993.33 32.30 49,006.67 101-3-0000-3626 Contributions 23,700.00 7,037.00 17,353.50 73.22 6,346.50 101-3-0000-3629 Miscellaneous Revenue 4,000.00 179.69 5,255.15 131.38 ( 1,255.15) TOTAL Other Revenue 212,700.00 28,119.65 81,881.02 38.50 130,818.98 Transfers In 101-3-0000-3925 Transfer-Landfill 101-3-0000-3929 Transfer-NSP/RDF Reserve 101-3-0000-3942 Transfer-WWTS 101-3-0000-3943 Transfer-Liquor 101-3-0000-3944 Transfer-Garbage 101-3-0000-3945 Transfer-Utilities 101-3-0000-3998 Transfer-EDA 101-3-0000-3949 Transfer-HRA TOTAL Transfers In TOTAL General Fund 35,000.00 0.00 35,000.00 100.00 0.00 39,500.00 0.00 39,500.00 100.00 0.00 75,000.00 0.00 75,000.00 100.00 0.00 270,000.00 0.00 270,000.00 100.00 0.00 25,000.00 0.00 25,000.00 100.00 0.00 300,000.00 0.00 300,000.00 100.00 0.00 25,000.00 0.00 25,000.00 100.00 0.00 15,000.00 0.00 15,000.00 100.00 0.00 784,500.00 0.00 784,500.00 100.00 0.00 12,163,450.00 299,759.17 7,321,494.17 60.19 4,842,005.83 TOTAL REVENUE 12,163,450.00 299,754.17 7,321,444.17 60.19 4,842,005.83 10-11-2011 04:06 PM CITY OF ELK RIVER PAGE: 5 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: SEPTEMBER 30TH, 2011 ~ 101-GENERAL FUND I DEPARTMENTAL EXPENDITURES 75.00°s OF YEAR COMP. CURRENT CURRENT YEAR TO DATE ~ OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE Mayor & Council Personal Services 101-4-1110-4103 Part-time Pay 101-4-1110-4104 PERA 101-4-1110-4105 FICA 101-4-1110-4107 Medicare 101-4-1110-4109 Workers Comp TOTAL Personal Services Supplies 101-4-1110-9201 Office Supplies TOTAL Supplies Other Services & Charges 101-4-1110-4319 Other Professional Services 101-4-1110-4322 Postage 101-4-1110-4331 Travel, Conferences & Schools 101-4-1110-9359 Publishing 101-4-1110-4361 Insurance 101-4-1110-4433 Dues & Subscriptions 101-4-1110-4440 Miscellaneous TOTAL Other Services & Charges 38,500.00 3,208.45 28,717.74 74.59 9,782.26 1,900.00 0.00 802.48 42.29 1,097.52 2,400.00 0.00 947.52 39.48 1,452.48 550.00 0.00 385.92 70.17 164.08 50.00 0.00 109.75 219.50 ( 59.75) 43,400.00 3,208.45 30,963.41 71.34 12,436.59 3,400.00 0.00 498.63 14.67 2,901.37 3,400.00 0.00 498.63 14.67 2,901.37 11,D50.00 0.00 4,849.56 43.89 6,200.44 400.00 0.00 313.10 78.28 86.90 2,600.00 223.50 789.64 30.37 1,810.36 17,700.00 0.00 8,945.57 50.54 8,754.43 74,800.00 0.00 32,271.50 43.14 42,528.50 16,000.00 15,346.00 15,846.00 99.04 154.00 8,450.00 503.16 4,887.79 57.84 3,562.21 131,000.00 16,072.66 67,903.16 51.83 63,096.84 TOTAL Mayor & Council Cable TV Personal Services 101-4-1120-9101 Regular Pay 101-4-1120-4103 Part-time Pay 101-4-1120-9104 PERA 101-4-1120-4105 FICA 101-4-1120-4107 Medicare 101-4-1120-4108 Insurance 101-4-1120-4109 Workers Comp TOTAL Personal Services Supplies 101-4-1120-4201 Office Supplies TOTAL Supplies 177,800.00 19,281.11 99,365.20 55.89 78,434.80 54,150.00 6,374.40 39,296.36 72.57 14,853.64 6,500.00 434.38 2,768.78 .42.60 3,731.22 3,950.00 308.10 2,843.02 71.98 1,106.98 3,750.00 252.70 2,374.32 63.32 1,375.68 900.00 59.10 555.24 61.69 344.76 5,800.00 670.00 6,030.00 103.97 ( 230.00) 200.00 0.00 97.50 48.75 102.50 75,250.00 8,098.68 53,965.22 71.71 21,284.78 700.00 0.00 700.00 0.00 452.70 64.67 247.30 452.70 64.67 247.30 10-11-2011 04:06 PM CITY OE ELK RIVER PAGE: 6 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: SEPTEMBER 30TH, 2011 I 101-GENERAL FUND General Government I DEPARTMENTAL EXPENDITURES 75.00°s OF YEAR COMP. CURRENT CURRENT YEAR TO DATE °s OF BUDGET BUDGET PERIOD ACTUAL - BUDGET BALANCE Other Services & Charges 101-4-1120-4322 Postage 101-4-1120-4331 Travel, Conferences & Schocls 101-4-1120-4404 Equip Repair/Maint Services TOTAL Other Services & Charges Capital Outlay 50.00 0.00 30.05 60.10 19.95 1,650.00 0.00 49.25 2.98 1,600.75 150.00 0.00 0.00 0.00 150.00 1,850.00 0.00 79.30 4.29 1,770.70 I TOTAL Cable TV Administrative Services Personal Services 101-4-1210-4101 Regular Pay 101-4-1210-9103 Part-time Pay 101-4-1210-9104 PERA 101-4-1210-4105 FICA 101-4-1210-4106 Other Retirement Contributions 101-4-1210-4107 Medicare 101-4-1210-4108 Insurance 101-4-1210-4109 Workers Comp TOTAL Personal Services Supplies 101-4-1210-4201 Office Supplies TOTAL Supplies Other Services & Charges 101-4-1210-4319 Other Professional Services 101-4-1210-4321 Telephone 101-4-1210-4322 Postage 101-4-1210-4331 Travel, Conferences & Schools 101-4-1210-4361 Insurance 101-4-1210-4404 Equip Repair/Maint Services 101-4-1210-4433 Dues & Subscriptions TOTAL Other Services & Charges Capital Outlay 77,800.00 8,098.68 54,497.22 70.05 23,302.78 296,450.00 32,404.79 317,616.35 107.19 ( 21,166.35) 44,900.00 4,341.15 27,272.16 60.79 17,627.84 24,750.00 1,202.34 15,372.81 62.11 9,377.19 21,150.00 1,528.14 17,477.28 82.63 3,672.72 4,800.00 0.00 2,400.00 50.00 2,400.00 4,950.00 357.37 4,957.68 100.16 ( 7.68) 28,500.00 1,402.01 17,476.15 61.32 11,023.85 1,800.00 0.00 1,428.75 79:38 371.25 427,300.00 91,235.80 404,001.18 94.55 23,298.82 9,500.00 30.33 3,079.39 32.41 6,420.61 9,500.00 30.33 3,079.39 32.41 6,420.61 5,500.00 0.00 5,534.25 100.62 ( 34.25) 800.00 5.27 272.17 34.02 527.83 1,000.00 0.00 399.95 40.00 600.05 5,300.00 114.32 1,248.71 23.56 9,051.29 100.00 0.00 147.50 147.50 ( 47.50) 23,050.00 1,172.87 10,756.58 46.67 12,293.42 1,100.00 0.00 505.00 45.91 595.00 36,850.00 1,292.46 18,864.16 51.19 17,985.89 I TOTAL Administrative Services 473,650.00 42,558.59 425,944.73 89.93 97,705.27 10-11-2011 04:06 PM CITY OF ELK RIVER PAGE: 7 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: SEPTEMBER 30TH, 2011 I 101-GENERAL FUND General Government DEPARTMENTAL EXPENDITURES 75.00 OF YEAR COMP. CURRENT CURRENT YEAR TO DATE °s OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE ~ Human Resources Personal Services 101-4-1220-4101 Regular Pay 101-4-1220-4103 Part-time Pay 101-4-1220-4104 PERA 101-4-1220-4105 FICA 101-4-1220-4107 Medicare 101-9-1220-4108 Insurance 101-4-1220-4109 Workers Comp TOTAL Personal Services Supplies 101-4-1220-4201 Office Supplies TOTAL Supplies Other Services & Charges 101-4-1220-4319 Other Professional Services 101-4-1220-4322 Postage 101-9-1220-4331 Travel, Conferences & Schools 101-9-1220-4433 Dues & Subscriptions 101-4-1220-4440 Miscellaneous TOTAL Other Services & Charges Capital Outlay 67,850.00 7,828.86 49,902.82 73.55 17,947.18 48,350.00 5,380.05 34,509.61 71.37 13,840.39 8,450.00 640.44 6,151.98 72.80 2,298.02 7,200.00 532.27 5,014.52 69.65 2,185.48 1,700.00 124.48 1,172.68 68.98 527.32 5,800.00 526.79 8,492.25 196.42 ( 2,692.25) 600.00 0.00 478.00 79.67 122.00 139,950.00 15,032.89 105,721.86 75.54 34,228.14 3,200.00 0.00 2,452.61 76.64 747.39 3,200.00 0.00 2,452.61 76.64 747.39 3,000.00 0.00 541.05 18.04 2,458.95 350.00 0.00 634.12 181.18 ( 284.12) 2,350.00 127.11 338.17 14.39 2,011.83 900.00 824.00 824.00 91.56 76.00 1,000.00 98.65 626.95 62.70 373.05 7,600.00 1,049.76 2,964.29 39.00 4,635.71 TOTAL Human Resources Elections Supplies Other Services & Charges Capital Outlay 150,750.00 16,082.65 111,138.76 73.72 39,611.24 ~ Finance 10-11-2011 04:06 PM CITY OE ELK RIVER PAGE: 8 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: SEPTEMBER 30TH, 2011 I 101-GENERAL FUND General Government I DEPARTMENTAL EXPENDITURES CURRENT CURRENT YEAR TO DATE BUDGET PERIOD ACTUAL 75.OOo OF YEAR COMP. % OF BUDGET BUDGET BALANCE Personal Services 101-4-1310-4101 Regular Pay 101-4-1310-4109 PERA 101-4-1310-4105 FICA 101-4-1310-4107 Medicare 101-4-1310-4108 Insurance 101-4-1310-4109 Workers Comp TOTAL Personal Services Supplies 101-4-1310-4201 Office Supplies TOTAL Supplies Other Services & Charges 101-4-1310-4301 Audit Fees 101-4-1310-4319 Other Professional Services 101-4-1310-4321 Telephone 101-4-1310-4322 Postage 101-4-1310-4331 Travel, Conferences & Schools 101-4-1310-9359 Publishing 101-4-1310-9404 Equip Repair/Maint Services 101-4-1310-4433 Dues & Subscriptions TOTAL Other Services & Charges Capital Outlay 287,800.00 33,209.05 210,323.99 73.08 77,476.01 20,850.00 1,605.10 15,248.45 73.13 5,601.55 17,850.00 1,290.78 12,302.11 68.92 5,547.89 4,200.00 301.86 2,876.97 68.50 1,323.03 25,850.00 2,100.01 18,900.09 73.11 6,949.91 1,500.00 0.00 1,191.25 79.42 308.75 358,050.00 38,506.80 260,842.86 72.85 97,207.19 3,850.00 211.89 1,947.79 50.59 1,902.21 3,850.00 211.89 1,997.79 50.59 1,902.21 18,300.00 0.00 18,030.00 98.52 270.00 53,500.00 210.00 49,026.50 91.64 4,473.50 800.00 4.90 249.62 31.20 550.38 3,600.00 0.00 1,350.00 37.50 2,250.00 2,500.00 365.86 1,117.38 44.70 1,382.62 1,300.00 0.00 540.00 41.54 760.00 11,300.00 0.00 11,619.28 102.83 ( 319.28) 1,500.00 0.00 1,455.00 97.00 45.00 92,800.00 580.26 83,387.78 89.86 9,412.22 TOTAL Finance Information Technology Personal Services 101-4-1350-4101 Regular Pay 101-4-1350-4103 Part-time Pay 101-4-1350-4109 PERA 101-4-1350-4105 FICA 101-4-1350-4107 Medicare 101-4-1350-4108 Insurance 101-4-1350-4109 Workers Comp TOTAL Personal Services Supplies 101-4-1350-4219 Operating Supplies TOTAL Supplies 454,700.00 39,298.95 346,178.43 76.13 108,521.57 128,400.00 14,813.16 93,816.75 73.07 34,583.25 5,000.00 0.00 1,000.00 20.00 4,000.00 9,300.00 715.98 6,801.81 73.14 2,498.19 8,250.00 589.11 5,445.58 66.01 2,804.42 1,950.00 136.60 1,273.56 65.31 676.44 19,850.00 1,626.01 14,634.09 73.72 5,215.91 650.00 0.00 562.50 86.54 87.50 173,400.00 17,875.86 123,534.29 71.29 49,865.71 25,100.00 322.92 5,142.48 20.49 19,957.52 25,100.00 322.92 5,192.48 20.49 19,957.52 ~ 10-11-2011 04:06 PM ' 101-GENERAL FUND General Government ~ DEPARTMENTAL EXPENDITURES CITY OF ELK RIVER PAGE: 9 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: SEPTEMBER 30TH, 2011 75.00$ OF YEAR COMP. CURRENT CURRENT YEAR TO DATE a OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE Other Services & Charges 101-4-1350- 4319 Other Professional Services 8,000.00 101-4-1350- 4321 Telephone 1,450.00 i01-9-1350- 4331 Travel, Conferences & Schools 8,000.00 101-9-1350 -4404 Equip Repair/Maint Services 19,750.00 TOTAL Other Services & Charges 37,200.00 Capital Outla 0.00 60.00 0.75 7,940.00 94.65 983.41 33.34 966.59 0.00 775.87 9.70 7,224.13 0.00 9,001.47 95.58 10,748.53 44.65 10,320.75 27.79 26,879.25 101-4-1350-4560 Equipment 30,900.00 0.00 21,133.90 68.39 9,766.10 TOTAL Capital Outlay 30,900.00 0.00 21,133.90 68.39 9,766.10 TOTAL Information Technology Legal Supplies Other Services & Charges 101-4-1900-4304 Legal Fees TOTAL Other Services & Charges 266,600.00 18,243.43 160,131.42 60.06 106,468.58 240,000.00 19,345.02 190,271.32 79.28 49,728.68 240,000.00 19,345.02 190,271.32 79.28 49,728.68 TOTAL Legal Community Development Personal Services 101-4-1500-4101 Regular Pay 101-4-1500-4104 PERA 101-4-1500-4105 FICA 101-4-1500-4107 Medicare 101-4-1500-9108 Insurance 101-4-1500-4109 Workers Comp TOTAL Personal Services Supplies 101-4-1500-4201 Office Supplies TOTAL Supplies 240,000.00 19,345.02 190,271.32 79.28 49,728.68 52,700.00 6,079.23 38,501.70 73.06 14,198.30 3,800.00 293.82 2,791.29 73.46 1,008.71 3,250.00 241.54 2,299.50 70.75 950.50 750.00 56.48 537.70 71.69 212.30 5,800.00 486.00 4,374.00 75.41 1,426.00 250.00 0.00 588.00 235.20 ( 338.00) 66,550.00 7,157.07 49,092.19 73.77 17,957.81 150.00 0.00 0.00 0.00 150.00 150.00 0.00 0.00 0.00 150.00 10-11-2011 04:06 PM 101-GENERAL FUND General Government DEPARTMENTAL EXPENDITURES CITY OF ELK RIVER REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: SEPTEMBER 30TH, 2011 PAGE: 10 75.00$ OF YEAR COMP. CURRENT CURRENT YEAR TO DATE °s OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE Other Services & Charges 101-4-1500-4331 Travel, Conferences & Schools 400.00 0.00 0.00 0.00 400.00 TOTAL Other Services & Charges 400.00 0.00 0.00 0.00 400.00 TOTAL Community Development 67,100.00 7,157.07 49,092.19 73.16 18,007.81 Planning Personal Services 101-4-1510-4101 Regular Pay 211,900.00 24,452.52 159,866.02 73.08 57,033.98 101-4-1510-4104 PERA 15,350.00 1,181.88 11,227.86 73.15 4,122.14 101-4-1510-4105 FICA 13,150.00 922.90 8,811.46 67.01 4,338.54 101-4-1510-4107 Medicare 3,100.00 215.84 2,060.75 66.48 1,039.25 101-4-1510-4108 Insurance 28,300.00 2,324.03 20,916.27 73.91 7,383.73 101-4-1510-4109 Workers Comp 700.00 0.00 858.50 122.69 ( 158.50) TOTAL Personal Services 272,500.00 29,097.17 198,790.86 72.93 73,759.14 Supplies 101-4-1510-4201 Office Supplies 4,750.00 7.33 1,945.56 40.96 2,804.44 101-4-1510-4212 Fuels & Lubs 1,850.00 0.00 1,137.16 61.47 712.84 101-4-1510-9219 Operating Supplies 0.00 527.31 702.31 0.00 ( 702.31) TOTAL Supplies 6,600.00 534.64 3,785.03 57.35 2,814.97 Other Services & Charges 101-4-1510-4321 Telephone 1,150.00 61.98 522.19 45.91 627.81 101-4-1510-4322 Postage 3,200.00 0.00 1,186.28 37.07 2,013.72 101-4-1510-4331 Travel, Conferences & Schools 3,000.00 290.00 1,299.47 43.32 1,700.53 101-4-1510-4359 Publishing 8,000.00 607.50 2,808.25 35.10 5,191.75 101-4-1510-4361 Insurance 900.00 0.00 207.00 51.75 193.00 101-4-1510-4404 Equip Repair/Maint Services 6,900.00 341.78 2,802.73 40.62 4,097.27 101-4-1510-4433 Dues & Subscriptions 1,000.00 0.00 545.00 54.50 455.00 101-4-1510-4490 Miscellaneous 0.00 0.00 141.30 0.00 ( 141.30) 101-4-1510-4460 Equip Replacement Charge 800.00 66.66 599.94 74.99 200.06 TOTAL Other Services & Charges 24,450.00 1,367.42 10,112.16 41.36 14,337.84 Capital Outlay TOTAL Planning 303,550.00 30,999.23 212,638.05 70.05 90,911.95 City Hall Maintenance ' 10-11-2011 04:06 PM CITY OF ELK RIVER PAGE: 11 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: SEPTEMBER 30TH, 2011 I 101-GENERAL FUND General Government ~ DEPARTMENTAL EXPENDITURES Personal Services 101-4-1600-4101 Regular Pay 101-4-1600-9102 Overtime Pay 101-4-1600-4103 Part-time Pay 101-4-1600-4109 PERA 101-4-1600-4105 FICA 101-4-1600-4107 Medicare 101-4-1600-4108 Insurance 101-4-1600-4109 Workers Comp TOTAL Personal Services Supplies 101-4-1600-9212 Fuels & Lubs 101-4-1600-4217 Uniform Allowance 101-4-1600-4219 Operating Supplies TOTAL Supplies Other Services & Charges 101-4-1600-4321 Telephone 101-4-1600-4331 Travel, Conferences & Schools 101-4-1600-4361 Insurance 101-4-1600-4389 Utilities 101-4-1600-4401 Bldg Repair/Maint Services 101-4-1600-4404 Equip Repair/Maint Services 101-4-1600-4460 Equip Replacement Charge TOTAL Other Services & Charges Capital Outlay TOTAL City Hall Maintenance Contingency Other Services & Charges 101-4-1900-4440 Miscellaneous TOTAL Other Services & Charges 75.00$ OF YEAR COMP. CURRENT CURRENT YEAR TO DATE $ OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE 104,350.00 12,291.10 75,509.86 72.36 28,840.14 2,500.00 150.46 302.44 12.10 2,197.56 19,050.00 3,121.01 15,512.98 81.43 3,537.02 9,150.00 696.67 6,399.25 69.94 2,750.75 7,800.00 667.29 5,725.83 73.41 2,074.17 1,800.00 156.07 1,339.21 74.40 460.79 17,200.00 1,242.74 11,480.12 66.74 5,719.88 5,850.00 0.00 3,687.00 63.03 2,163.00 167,700.00 18,325.34 119,956.69 71.53 47,743.31 3,450.00 0.00 1,821.81 52.81 1,628.19 1,700.00 0.00 759.44 44.67 940.56 28,900.00 998.37 13,196.83 45.66 15,703.17 34,050.00 998.37 15,778.08 46.34 18,271.92 12,250.00 545.94 1,500.00 0.00 4,850.00 0.00 43,800.00 1,686.33 30,600.00 2,649.42 5,000.00 0.00 1,100.00 91.67 99,100.00 4,973.36 7,209.04 58.85 767.11 51.14 2,372.50 48.92 22,686.03 51.79 18,815.23 61.99 399.20 7.98 825.03 75.00 53,074.14 53.56 46,025.86 300,850.00 24,297.07 188,808.91 62.76 112,041.09 75,000.00 0.00 2,698.29 3.60 72,301.71 75,000.00 0.00 2,698.29 3.60 72,301.71 TOTAL Contingency 75,000.00 0.00 2,698.29 3.60 72,301.71 5,040.96 732.89 2,477.50 21,113.97 11,784.77 4,600.80 274.97 TOTAL General Government 2,587,800.00 225,361.80 1,840,764.52 71.13 747,035.48 10-11-2011 04:06 PM CITY OF ELK RIVER PAGE: 12 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: SEPTEMBER 30TH, 2011 101-GENERAL FUND Public Safety 75.OOo OF YEAR COMP. CURRENT CURRENT YEAR TO DATE $ OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE ~ Police Administration Personal Services 101-4-2110-4101 Regular Pay 101-4-2110-4104 PERA 101-4-2110-4107 Medicare 101-4-2110-4108 Insurance 101-9-2110-4109 Workers Comp TOTAL Personal Services Supplies 101-4-2110-4201 Office Supplies 101-4-2110-4217 Uniform Allowance 101-4-2110-4219 Operating Supplies TOTAL Supplies Other Services & Charges 101-4-2110-4319 Other Professional Services 101-4-2110-4321 Telephone 101-4-2110-4322 Postage 101-4-2110-4331 Travel, Conferences ~ Schools 101-4-2110-4359 Publishing 101-4-2110-4361 Insurance 101-4-2110-4904 Equip Repair/Maint Services 101-4-2110-4433 Dues & Subscriptions 101-4-2110-4437 Taxes & Licenses TOTAL Other Services & Charges ' Capital Outlay TOTAL Police Administration I Patrol Personal Services 101-4-2120-4101 Regular Pay 101-4-2120-4102 Overtime Pay 101-4-2120-4104 PERA 101-4-2120-4107 Medicare 101-4-2120-4108 Insurance TOTAL Personal Services 275,400.00 31,332.21 196,437.30 71.33 78,962.70 39,650.00 3,007.90 27,807.04 70.13 11,842.96 2,750.00 191.10 1,739.92 63.27 1,010.08 25,650.00 1,849.02 16,138.18 62.92 9,511.82 59,350.00 0.00 93,669.75 73.58 15,680.25 402,800.00 36,375.23 285,792.19 70.95 117,007.81 19,000.00 1,223.33 5,038.34 26.52 13,961.66 2,250.00 154.92 1,836.13 81.61 413.87 9,600.00 0.00 3,325.03 72.28 1,274.97 25,850.00 1,378.25 10,199.50 39.46 15,650.50 4,950.00 36.67 543.45 10.98 9,406.55 29,300.00 1,368.62 11,605.06 39.61 17,694.94 2,200.00 104.58 1,761.37 80.06 438.63 3,350.00 0.00 2,218.25 66.22 1,131.75 500.00 0.00 57.00 11.40 943.00 9,600.00 0.00 3,500.50 36.46 6,099.50 75,250.00 4,401.78 58,108.94 77.22 17,141.06 9,200.00 997.52 6,637.77 72.15 2,562.23 800.00 0.00 189.75 23.72 610.25 135,150.00 6,909.17 84,622.09 62.61 50,527.91 563,800.00 44,662.65 380,613.78 67.51 183,186.22 1,444,350.00 152,121.85 969,376.88 66.77 479,973.12 90,000.00 6,358.94 44,525.48 49.47 45,474.52 220,950.00 15,140.87 145,082.73 65.66 75,867.27 19,950.00 1,236.10 11,897.21 59.64 8,052.79 171,450.00 13,499.28 122,218.80 71.29 49,231.20 1,946,700.00 188,351.54 1,288,101.10 66.17 658,598.90 10-11-2011 04:06 PM CITY OF ELK RIVER PAGE: 13 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: SEPTEMBER 30TH, 2011 I 101-GENERAL FUND Public Safety ~ DEPARTMENTAL EXPENDITURES Supplies 101-4-2120-4212 Fuels & Lubs i01-4-2120-4217 Uniform Allowance 101-4-2120-4219 Operating Supplies 101-4-2120-4221 Equipment Parts TOTAL Supplies Other Services & Charges 101-4-2120-4331 Travel, Conferences & Schools 101-4-2120-4404 Equip Repair/Maint Services 101-4-2120-4433 Dues & Subscriptions 101-4-2120-4460 Equip Replacement Charge TOTAL Other Services & Charges Capital Outlay 75.OOo OF YEAR COMP. CURRENT CURRENT YEAR TO DATE °s OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE 108,500.00 107.80 64,162.87 59.14 49.,337.13 23,900.00 1,038.17 8,784.74 36.76 15,115.26 58,650.00 7,470.09 46,216.14 78.80 12,433.86 28,000.00 1,622.79 10,148.94 36.25 17,851.06 219,050.00 10,238.85 129,312.69 59.03 89,737.31 15,650.00 120.00 10,939.45 69.90 4,710.55 26,700.00 493.02 14,393.15 53.91 12,306.85 550.00 0.00 340.00 61.82 210.00 94,150.00 3,679.17 33,112.53 75.00 11,037.47 87,050.00 4,292.19 58,785.13 67.53 28,264.87 TOTAL Patrol Investigations Personal Services 101-4-2130-4101 Regular Pay 101-4-2130-9102 Overtime Pay 101-4-2130-4104 PERA 101-4-2130-4107 Medicare 101-4-2130-4108 Insurance TOTAL Personal Services Supplies 101-4-2130-4217 Uniform Allowance 101-4-2130-4219 Operating Supplies TOTAL Supplies Other Services & Charges 101-4-2130-4319 Other Professional Services 101-4-2130-4331 Travel, Conferences & Schools 101-4-2130-4433 Dues & Subscriptions 101-4-2130-4460 Equip Replacement Charge TOTAL Other Services & Charges Capital Outlay 2,252,800.00 202,882.58 1,976,198.92 65.53 776,601.08 505,600.00 54,897.78 341,901.27 67.62 163,698.73 45,000.00 5,150.09 15,100.14 33.56 29,899.86 79,300.00 5,465.69 50,906.41 69.19 28,393.59 5,850.00 393.02 3,793.53 69.85 2,056.47 70,100.00 5,287.63 49,701.13 70.90 20,398.87 705,850.00 71,194.21 461,402.48 65.37 244,947.52 5,150.00 0.00 3,394.52 65.91 1,755.48 8,700.00 55.26 2,893.01 33.25 5,806.99 13,850.00 55.26 6,287.53 95.40 7,562.47 11,900.00 135.73 1,544.42 12.98 10,355.58 5,550.00 0.00 2,548.91 45.93 3,001.09 1,050.00 200.00 350.00 33.33 700.00 14,250.00 1,187.50 10,687.50 75.00 3,562.50 32,750.00 1,523.23 15,130.83 96.20 17,619.17 TOTAL Investigations 752,450.00 72,772.70 982,820.84 64.17 269,629.16 ~ 10-11-2011 04:06 PM I 101-GENERAL FUND Public Safety ~ DEPARTMENTAL EXPENDITURES CITY OF ELK RIVER PAGE: 14 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: SEPTEMBER 30TH, 2011 75.00° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE I Police-Support-Services Personal Services 101-4-2150-4101 Regular Pay 101-4-2150-4102 Overtime Pay 101-4-2150-4104 PERA 101-4-2150-4105 FICA 101-4-2150-4107 Medicare 101-4-2150-4108 Insurance TOTAL Personal Services Supplies 101-4-2150-9201 Office Supplies 101-4-2150-4217 Uniform Allowance 101-4-2150-4219 Operating Supplies TOTAL Supplies Other Services & Charges 101-4-2150-4331 Travel, Conferences & Schools 101-4-2150-4404 Equip Repair/Maint Services 101-4-2150-9409 Contractua'1 Services 101-4-2150-4433 Dues & Subscriptions 101-4-2150-4460 Equip Replacement Charge TOTAL Other Services & Charges I Capital Outlay 347,050.00 38,253.64 249,452.20 71.88 97,597.80 3,500.00 0.00 263.45 7.53 3,236.55 25,400.00 1,848.92 17,974.08 70.76 7,425.92 21,750.00 1,546.20 15,129.30 69.56 6,620.70 5,100.00 361.61 3,557.00 69.75 1,593.00 46,350.00 3,960.02 33,311.15 71.87 13,038.85 449,150.00 45,970.39 319,687.18 71.18 129,462.82 1,000.00 0.00 453.77 45.38 546.23 3,000.00 342.19 1,181.91 39.40 1,818.09 10,100.00 644.67 6,019.33 59.60 4,080.67 14,100.00 986.86 7,655.01 54.29 6,444.99 3,550.00 0.00 754.53 21.25 2,795.47 1,850.00 1,126.50 1,126.50 60.89 723.50 16,000.00 2,487.82 10,427.10 65.17 5,572.90 500.00 140.00 373.33 74.67 126.67 6,550.00 545.83 4,912.47 75.00 1,637.53 28,450.00 4,300.15 17,593.93 61.89 10,856.07 TOTAL Police Support Services ~ Police Reserves 491,700.00 51,257.40 344,936.12 70.15 146,763.88 Personal Services 101-4-2160-4103 Part-time Pay 5,500.00 118.50 9,007.85 163.78 ( 3,507.85) 101-4-2160-9104 PERA 0.00 4.72 212.92 0.00 ( 212.92) 101-4-2160-4105 FICA 350.00 6.89 610.99 174.57 ( 260.99) 101-4-2160-9107 Medicare 100.00 1.61 142.90 142.90 ( 42.90) 101-4-2160-4109 Workers Comp 0.00 0.00 1,026.00 0.00 ( 1,026.00) 101-4-2160-4110 Re-employment Compensation 0.00 0.00 10.97 0.00 ( 10.97) TOTAL Personal Services 5,950.00 131.72 11,011.63 185.07 ( 5,061.63) Supplies 101-4-2160-4217 Uniform Allowance 5,000.00 798.49 2,465.06 49.30 2,534.94 101-4-2160-4219 Operating Supplies 6,000.00 297.27 2,058.12 34.30 3,991.88 TOTAL Supplies 11,000.00 1,095.71 4,523.18 41.12 6,476.82 10-11-2011 04:06 PM CITY OF ELK RIVER PAGE: 15 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: SEPTEMBER 30TH, 2011 I 101-GENERAL FUND Public Safety DEPARTMENTAL EXPENDITURES 75.OOa OF YEAR COMP. CURRENT CURRENT YEAR TO DATE $ OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE Other Services & Charges 101-4-2160-9319 Other Professional Services 101-4-2160-4321 Telephone 101-4-2160-4331 Travel, Conferences & Schools 101-4-2160-4359 Publishing 101-4-2160-4433 Dues & Subscriptions TOTAL Other Services & Charges Capital Outlay 1,500.00 0.00 395.00 26.33 1,105.00 1,600.00 0.00 0.00 0.00 1,600.00 1,700.00 0.00 100.00 5.88 1,600.00 150.00 0.00 0.00 0.00 150.00 1,000.00 0.00 585.00 58.50 415.00 5,950.00 0.00 1,080.00 18.15 4,870.00 TOTAL Police Reserves Public safety building Personal Services 101-4-2190-4101 Regular Pay 101-4-2190-4102 Overtime Pay 101-4-2190-4104 PERA 101-4-2190-4105 FICA 101-4-2190-4107 Medicare 101-4-2190-4108 Insurance 101-4-2190-4109 Workers Comp TOTAL Personal Services Supplies 101-4-2190-4219 Operating Supplies TOTAL Supplies Other Services & Charges 101-4-2190-4361 Insurance 101-4-2190-4389 Utilities 101-4-2190-4401 Bldg Repair/Maint Services TOTAL Other Services & Charges Capital Outlay 22,900.00 1,227.43 16,614.81 72.55 6,285.19 101,850.00 11,317.97 70,739.43 69.45 31,110.57 0.00 175.54 175.54 0.00 ( 175.54) 7,400.00 565.18 5,118.73 69.17 2,281.27 6,300.00 469.81 4,249.02 67.44 2,050.98 1,500.00 109.86 993.67 66.24 506.33 13,300.00 1,148.93 9,943.15 74.76 3,356.85 3,400.00 0.00 2,843.25 83.63 556.75 133,750.00 13,787.29 99,062.79 70.33 39,687.21 15,000.00 790.94 9,464.23 63.09 5,535.77 15,000.00 790.94 9,464.23 63.09 5,535.77 6,750.00 0.00 2,570.00 38.07 4,180.00 18,200.00 201.73 13,960.99 76.71 4,239.01 31,300.00 1,411.31 8,569.11 27.38 22,730.89 56,250.00 1,613.04 25,100.10 94.62 31,149.90 I TOTAL Public safety building Fire Administration 205,000.00 16,191.27 128,627.12 62.74 76,372.88 10-11-2011 04:06 PM CITY OF ELK RIVER PAGE: 16 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: SEPTEMBER 30TH, 2011 101-GENERAL FUND Public Safety DEPARTMENTAL EXPENDITURES 75.OOo OF YEAR COMP. CURRENT CURRENT BUDGET PERIOD YEAR TO DATE % OF BUDGET ACTUAL BUDGET BALANCE Personal Services 101-4-2310-4101 Regular Pay 101-4-2310-4102 Overtime Pay 101-4-2310-4103 Part-time Pay 101-4-2310-4109 PERA 101-4-2310-4105 FICA 101-4-2310-4106 Other Retirement Contributions 101-4-2310-4107 Medicare 101-4-2310-9108 Insurance 101-4-2310-4109 Workers Comp TOTAL Personal Services Supplies 101-4-2310-4201 Office Supplies 101-4-2310-4212 Fuels & Lubs 101-4-2310-4217 Uniform Allowance 101-4-2310-4219 Operating Supplies 101-4-2310-4221 Equipment Parts TOTAL Supplies Other Services & Charges 101-4-2310-4319 Other Professional Services 101-4-2310-4321 Telephone 101-4-2310-9322 Postage 101-4-2310-9331 Travel, Conferences & Schools 101-4-2310-4359 Publishing 101-4-2310-4361 Insurance 101-4-2310-4389 Utilities 101-4-2310-4401 Bldg Repair/Maint Services 101-4-2310-4404 Equip Repair/Maint Services 101-4-2310-4433 Dues & Subscriptions 101-4-2310-4460 Equip Replacement Charge TOTAL Other Services & Charges Capital Outlay 101-4-2310-4560 Equipment TOTAL Capital Outlay TOTAL Fire Administration 86,200.00 10,597.63 65,576.92 76.08 20,623.08 0.00 16.72 16.72 0.00 ( 16.72) 186,250.00 21,958.38 126,934.51 68.15 59,315.99 13,500.00 1,118.39 10,189.47 75.48 3,310.53 12,500.00 383.99 7,174.17 57.39 5,325.83 38,500.00 ( 116,902.00)( 78,402.00) 203.64- 116,902.00 3,950.00 170.59 2,422.43 61.33 1,527.57 7,200.00 1,121.09 9,608.69 133.95 ( 2,408.69) 20,200.00 0.00. 15,284.50 75.67 4,915.50 368,300.00 ( 81,535.21) 158,805.41 93.12 209,499.59 5,150.00 0.00 4,306.55 83.62 843.45 7,350.00 879.23 6,019.28 81.89 1,330.72 4,400.00 354.67 986.14 22.41 3,413.86 26,150.00 437.54 14,150.43 54.11 11,999.57 7,400.00 7.47 5,987.88 80.92 1,412.12 50,450.00 1,673.91 31,450.28 62.39 18,999.72 5,100.00 0.00 2,330.99 45.71 2,769.01 9,950.00 120.23 1,827.27 36.91 3,122.73 500.00 0.00 276.34 55.27 223.66 27,450.00 1,910.36 11,609.74 42.29 15,840.26 300.00 0.00 0.00 0.00 300.00 17,500.00 0.00 7,467.50 42.67 10,032.50 15,150.00 135.95 8,623.08 56.92 6,526.92 5,650.00 134.44 3,778.05 66.87 1,871.95 31,550.00 12,010.99 36,527.82 115.78 ( 4,977.82) 1,950.00 0.00 1,501.00 76.97 449.00 29,650.00 2,470.83 22,237.47 75.00 7,412.53 139,750.00 16,782.30 96,179.26 68.82 43,570.74 31,100.00 0.00 29,040.94 93.38 2,059.06 31,100.00 0.00 29,040.94 93.38 2,059.06 589,600.00 ( 63,079.00) 315,475.89 53.51 279,124.11 Fire Inspections 10-11-2011 04:06 PM CITY OF ELK RIVER PAGE: 17 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: SEPTEMBER 30TH, 2011 101-GENERAL FUND Public Safety I DEPARTMENTAL EXPENDITURES CURRENT CURRENT YEAR TO DATE BUDGET PERIOD ACTUAL 75.OOa OF YEAR. COMP. $ OF BUDGET BUDGET BALANCE Personal Services 101-9-2320-4101 Regular Pay 101-4-2320-4104 PERA 101-4-2320-4105 FICA 101-4-2320-4107 Medicare 101-4-2320-4108 Insurance TOTAL Personal Services Supplies 101-4-2320-4201 Office Supplies 101-4-2320-4212 Fuels & Lubs 101-4-2320-4217 Uniform Allowance 101-9-2320-4219 Operating Supplies TOTAL Supplies Other Services & Charges 101-4-2320-4321 Telephone 101-4-2320-4331 Travel, Conferences & Schools 101-4-2320-4404 Equip Repair/Maint Services 101-4-2320-4433 Dues & Subscriptions TOTAL Other Services & Charges 129,400.00 14,952.48 94,881.39 73.32 34,518.61 14,850.00 1,145.66 10,881.98 73.28 3,968.02 3,250.00 261.54 2,599.32 79.83 655.68 1,900.00 143.29 1,385.78 72.94 514.22 14,850.00 1,195.86 10,762.79 72.48 9,087.26 164,250.00 17,698.83 120,506.21 73.37 43,743.79 2,750.00 14.95 543.29 19.76 2,206.71 3,200.00 0.00 2,737.53 85.55 462.47 1,400.00 0.00 0.00 0.00 1,400.00 9,450.00 1,005.81 1,928.63 43.39 2,521.37 11,800.00 1,020.76 5,209.45 44.15 6,590.55 2,950.00 182.44 1,392.25 47.19 1,557.75 2,500.00 60.00 1,122.48 44.90 1,377.52 2,000.00 257.54 487.70 24.39 1,512.30 1,350.00 0.00 982.50 72.78 367.50 8,800.00 499.98 3,984.93 45.28 9,815.07 TOTAL Fire Inspections Emergency Management Personal Services 101-4-2330-4101 Regular Pay 101-4-2330-4104 PERA 101-4-2330-4107 Medicare 101-4-2330-4108 Insurance TOTAL Personal Services Supplies 101-4-2330-4201 Office Supplies 101-4-2330-4219 Operating Supplies TOTAL Supplies Other Services & Charges 101-4-2330-4321 Telephone 101-9-2330-4331 Travel, Conferences & Schools 101-4-2330-4389 Utilities 101-4-2330-4404 Equip Repair/Maint Services 101-4-2330-4433 Dues & Subscriptions TOTAL Other Services & Charges 184,850.00 19,219.57 129,700.59 70.17 55,199.41 8,900.00 1,094.42 6,432.51 72.28 2,467.49 1,300.00 100.26 924.25 71.10 375.75 150.00 10.10 93.17 62.11 56.83 600.00 39.84 358.56 59.76 241.44 10,950.00 1,194.62 7,808.49 71.31 3,141.51 500.00 0.00 97.68 19.54 402.32 9,150.00 2,073.43 6,035.14 65.96 3,114.86 9,650.00 2,073.93 6,132.82 63.55 3,517.18 1,650.00 26.00 131.43 7.97 1,518.57 4,000.00 0.00 70.80 1.77 3,929.20 1,500.00 84.76 778.67 51.91 721.33 7,800.00 259.19 1,055.27 13.53 6,794.73 100.00 0.00 100.00 100.00 0.00 15,050.00 369.95 2,136.17 19.19 12,913.83 10-11-2011 04:06 PM CITY OF ELK RIVER PAGE: 18 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: SEPTEMBER 30TH, 2011 ' 101-GENERAL FUND Public Safety I DEPARTMENTAL EXPENDITURES 75.00°s OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE Capital Outlay 101-4-2330-4560 Equipment TOTAL Capital Outlay 71,750.00 0.00 67,098.55 93.52 4,651.95 71,750.00 0.00 67,098.55 93.52 4,651.45 I TOTAL Emergency Management Building Safety Personal Services i01-4-2910-4101 Regular Pay 101-9-2910-4103 Part-time Pay 101-4-2410-4104 PERA 101-4-2410-4105 FICA 101-4-2410-4107 Medicare 101-4-2410-4108 Insurance 101-4-2410-4109 Workers Comp TOTAL Personal Services Supplies 101-4-2410-4201 Office Supplies 101-4-2410-4212 Fuels & Lubs 101-4-2410-4219 Operating Supplies TOTAL Supplies Other Services & Charges 101-4-2410-4319 Other Professional Services 101-4-2910-4321 Telephone 101-4-2410-4322 Postage 101-4-2910-4331 Travel, Conferences & Schools 101-4-2410-4361 Insurance 101-4-2410-4404 Equip Repair/Maint Services 101-4-2410-4433 Dues & Subscriptions 101-4-2410-4960 Equip Replacement Charge TOTAL Other Services & Charges Capital Outlay 107,400.00 3,638.00 83,176.03 77.45 24,223.97 319,400.00 36,852.23 232,990.52 72.95 86,409.48 25,950.00 3,224.04 19,538.76 75.29 6,411.24 25,050.00 1,939.37 18,306.57 73.08 6,743.43 21,400.00 1,596.37 14,648.34 68.45 6,751.66 5,000.00 361.65 3,425.80 68.52 1,574.20 40,150.00 3,286.02 29,442.58 73.33 10,707.42 1,200.00 0.00 1,111.75 92.65 88.25 438,150.00 47,209.68 319,464.32 72.91 118,685.68 2,500.00 2.75 1,264.72 50.59 1,235.28 9,700.00 0.00 2,788.23 59.32 1,911.77 2,250.00 266.71 442.35 19.66 1,807.65 9,450.00 269.46 4,495.30 47.57 4,954.70 0.00 340.00 340.00 0.00 1,600.00 88.97 1,197.18 71.70 400.00 0.00 522.06 130.52 4,650.00 0.00 1,535.00 33.01 900.00 0.00 299.50 33.28 7,200.00 238.02 5,120.87 71.12 1,200.00 0.00 340.00 28.33 1,650.00 137.50 1,237.50 75.00 17,600.00 804.49 10,542.11 59.90 340.00) 452.82 122.06) 3,115.00 600.50 2,079.13 860.00 412.50 7,057.89 TOTAL Building Safety Environmental 465,200.00 48,283.63 334,501.73 71.90 130,698.27 10-11-2011 04:06 PM CITY OF ELK RIVER PAGE: 19 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: SEPTEMBER 30TH, 2011 I 101-GENERAL FUND Public Safety I DEPARTMENTAL EXPENDITURES CURRENT CURRENT YEAR TO DATE BUDGET PERIOD ACTUAL 75.00% OF YEAR COMP. o OF BUDGET BUDGET BALANCE Personal Services 101-4-2440-4101 Regular Pay 101-4-2440-4104 PERA 101-4-2440-4105 FICA 101-4-2490-4107 Medicare 101-4-2440-4108 Insurance 101-4-2440-9109 Workers Comp TOTAL Personal Services Supplies 101-4-2440-4201 Office Supplies 101-4-2440-4212 Fuels & Lubs TOTAL Supplies Other Services & Charges 101-4-2440-4321 Telephone 101-4-2440-4322 Postage 101-4-2440-9331 Travel, Conferences & Schools 101-4-2440-9359 Publishing 101-9-2440-4361 Insurance 101-4-2440-4409 Contractual Services 101-4-2440-4433 Dues & Subscriptions TOTAL Other Services & Charges 39,050.00 4,504.20 28,526.58 73.05 10,523.92 2,850.00 217.70 2,059.19 72.25 790.81 2,400.00 160.96 1,539.06 63.92 865.94 550.00 37.64 358.74 65.23 191.26 4,850.00 479.59 9,316.32 89.00 533.68 400.00 0.00 370.25 92.56 29.75 50,100.00 5,400.09 37,165.14 74.18 12,934.86 650.00 44.00 288.66 44.41 361.34 150.00 0.00 212.15 141.43 ( 62.15) 800.00 44.00 500.81 62.60 299.19 700.00 500.00 500.00 100.00 200.00 3,000.00 1,050.00 6,050.00 1.89 0.00 0.00 0.00 0.00 168.00 0.00 169.89 189.90 27.13 510.10 665.78 133.16 ( 165..78) 263.66 52.73 236.34 67.50 67.50 32.50 0.00 0.00 200.00 525.32 17.51 2,474.68 40.00 3.81 1,010.00 1,752.16 28.96 4,297.84 TOTAL Environmental 56,950.00 5,613.98 39,418.11 69.22 17,531.89 TOTAL Public Safety Street Maintenance Personal Services 101-4-3120-4101 Regular Pay 101-4-3120-4102 Overtime Pay 101-4-3120-4103 Part-time Pay 101-4-3120-4104 PERA 101-4-3120-4105 FICA 101-4-3120-4107 Medicare 101-4-3120-4108 Insurance 101-4-3120-4109 Workers Comp TOTAL Personal Services 5,692,650.00 402,670.21 3,732,083.94 65.56 1,960,566.06 426,650.00 56,066.94 303,126.27 71.05 123,523.73 0.00 0.00 75.99 0.00 ( 75.99) 78,400.00 10,257.60 52,396.67 66.83 26,003.33 34,950.00 2,722.43 22,063.85 63.13 12,886.15 31,300.00 2,603.94 19,977.27 63.83 11,322.73 7,350.00 608.99 4,672.06 63.57 2,677.94 57,050.00 5,450.05 38,276.66 67.09 18,773.34 25,050.00 0.00 19,308.00 77.08 5,742.00 660,750.00 77,709.95 459,896.77 69.60 200,853.23 10-11-2011 09:06 PM CITY OF ELK RIVER PAGE: 20 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: SEPTEMBER 30TH, 2011 101-GENERAL FUND Public Works DEPARTMENTAL EXPENDITURES Supplies 101-4-3120-4201 Office Supplies 101-4-3120-4212 Fuels & Lubs 101-4-3120-4219 Operating Supplies 101-4-3120-4226 Street Signs TOTAL Supplies Other Services & Charges 101-4-3120-4319 Other Professional Services 101-4-3120-4321 Telephone 101-4-3120-4322 Postage 101-9-3120-4331 Travel, Conferences & Schools 101-4-3120-9359 Publishing 101-4-3120-4361 Insurance 101-4-3120-4389 Utilities 101-4-3120-4401 Bldg Repair/Maint Services 101-4-3120-4404 Equip Repair/Maint Services 101-4-3120-4409 Contractual Services 101-4-3120-4415 Equipment Rental 101-4-3120-4417 Uniform Rental 101-4-3120-4433 Dues & Subscriptions 101-4-3120-4437 Taxes & Licenses 101-4-3120-4460 Equip Replacement Charge TOTAL Other Services & Charges Capital Outlay TOTAL Street Maintenance Snow Removal Personal Services 101-4-3130-4101 Regular Pay 101-4-3130-4102 Overtime Pay 101-4-3130-4104 PERA 101-4-3130-4105 FICA 101-4-3130-4107 Medicare 101-4-3130-4108 Insurance 101-4-3130-4109 Workers Comp TOTAL Personal Services 75.OOa OF YEAR COMP. CURRENT CURRENT BUDGET PERIOD YEAR TO DATE °s OF BUDGET ACTUAL BUDGET BALANCE 3,600.00 208.29 682.31 18.95 2,917.69 64,250.00 8,863.01 65,634.39 102.15 ( 1,384.39) 146,750.00 20,514.22 70,385.17 47.96 76,364.83 42,000.00 4,698.08 38,768.89 92.31 3,231.11 256,600.00 34,283.60 175,470.76 68.38 81,129.24 250.00 0.00 0.00 0.00 250.00 8,950.00 383.24 3,404.00 38.03 5,546.00 200.00 0.00 61.76 30.88 138.24 3,000.00 0.00 1,176.36 39.21 1,823.64 500.00 0.00 80.00 16.00 420.00 17,250.00 0.00 8,716.50 50.53 8,533.50 36,000.00 2,258.02 26,458.56 73.50 9,541.14 4,500.00 0.00 2,526.49 56.14 1,973.51 5,000.00 440.08 3,776.94 75.54 1,223.06 422,750.00 399,494.33 431,413.82 102.05 ( 8,663.82) 10,000.00 96.19 1,262.23 12.62 8,737.77 4,700.00 125.15 1,582.78 33.68 3,117.22 350.00 0.00 251.25 71.79 98.75 500.00 0.00 104.50 20.90 395.50 93,150.00 7,762.50 69,862.50 75.00 23,287.50 607,100.00 410,559.51 550,677.99 90.71 56,422.01 1,524,450.00 522,553.06 1,186,045.52 77.80 338,404.48 115,500.00 15,000.00 9,050.00 8,100.00 1,900.00 15,950.00 7,350.00 172,850.00 0.00 69,593.29 0.00 17,367.13 0.00 7,728.45 0.00 6,190.07 0.00 1,447.62 0.00 14,176.21 0.00 3,432.00 0.00 119,934.77 60.25 45,906.71 115.7.8 ( 2,367.13) 85.40 1,321.55 76.42 1,909.93 76.19 452.38 88.88 1,773.79 96.69 3,918.00 69.39 52,915.23 Supplies 101-4-3130-4219 Operating Supplies 90,000.00 0.00 75,595.74 84.00 14,404.26 TOTAL Supplies 90,000.00 0.00 75,595.74 84.00 14,404.26 10-11-2011 04:06 PM CITY OF ELK RIVER PAGE: 21 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: SEPTEMBER 30TH, 2011 I 101-GENERAL FUND Public Works I DEPARTMENTAL EXPENDITURES 75.00°s OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE Other Services & Charges Capital Outlay TOTAL Snow Removal Equipment Services Personal Services 101-4-3150-4101 Regular Pay 101-4-3150-4102 Overtime Pay 101-4-3150-4104 PERA 101-4-3150-4105 FICA 101-4-3150-4107 Medicare 101-4-3150-4108 Insurance 101-4-3150-4109 Workers Comp TOTAL Personal Services Supplies 101-4-3150-4219 Operating Supplies 101-4-3150-4221 Equipment Parts TOTAL Supplies Other Services & Charges 101-4-3150-4909 Equip Repair/Maint Services 101-9-3150-4417 Uniform Rental TOTAL Other Services & Charges Capital Outlay TOTAL Equipment Services Engineering Personal Services 101-4-3300-4101 Regular Pay 101-4-3300-4104 PERA 101-4-3300-4105 FICA 101-4-3300-4107 Medicare 101-4-3300-4108 Insurance 101-4-3300-4109 Workers Comp TOTAL Personal Services 262,850.00 0.00 195,530.51 74.39 67,319.49 162,750.00 18,780.00 119,099.47 70.11 48,650.53 0.00 0.00 41.39 0.00 ( 41.39) 11,800.00 907.68 8,129.24 68.89 3,670.76 10,100.00 716.10 6,463.41 63.99 3,636.59 2,350.00 167.48 1,511.64 64.33 838.36 22,700.00 1,882.01 14,852.22 65.43 7,897.78 7,050.00 0.00 2,835.50 40.22 4,214.50 216,750.00 22,453.27 147,932.87 68.25 68,817.13 19,500.00 908.09 13,023.73 89.82 1,476.27 11,200.00 0.00 0.00 0.00 11,200.00 25,700.00 908.09 13,023.73 50.68 12,676.27 500.00 0.00 182.16 36.43 317.84 3,000.00 269.61 1,816.76 60.56 1,183.24 3,500.00 269.61 1,998.92 57.11 1,501.08 245,950.00 23,630.97 162,955.52 66.26 82,994.48 116,750.00 10,394.93 63,784.81 54.63 52,965.19 8,450.00 500.00 4,614.62 54.61 3,835.38 7,250.00 377.24 3,493.18 48.18 3,756.82 1,700.00 88.22 816.88 48.05 883.12 13,000.00 928.01 8,352.09 64.25 4,697.91 450.00 0.00 ( 20.00) 4.44- 470.00 147,600.00 12,238.40 81,041.58 54.91 66,558.42 10-11-2011 04:06 PM CITY OF ELK RIVER •PAGE: 22 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: SEPTEMBER 30TH, 2011 I 101-GENERAL FUND Public Works I DEPARTMENTAL EXPENDITURES 75.OOo OF YEAR COMP. CURRENT CURRENT YEAR TO DATE $ OF BUDGET BUDGET PERIOD ACTUAL BUDGET 3ALANCE Supplies i01-4-3300-4201 Office Supplies 101-4-3300-4212 Fuels & Lubs 101-4-3300-9219 Operating Supplies TOTAL Supplies Other Services & Charges 101-4-3300-4319 Other Professional Services 101-4-3300=4321 Telephone 101-4-3300-4322 Postage 101-4-3300-4331 Travel, Conferences & Schools 101-4-3300-4361 Insurance 101-4-3300-4404 Equip Repair/Maint Services 101-4-3300-4460 Equip Replacement Charge TOTAL Other Services & Charges Capital Outlay 1,000.00 0.00 700.00 0.00 9,800.00 0.00 11,500.00 0.00 37.89 3.79 962.11 323.52 46.22 376.48 68.17 0.70 9,731.83 429.58 3.74 11,070.42 10,000.00 0.00 1,150.00 5.93 200.00 0.00 5,850.00 0.00 200.00 0.00 500.00 187.03 800.00 66.67 18,700.00 259.63 1,302.81 13.03 15.60 1.36 207.36 103.68 175.00 2.99 92.00 46.00 1,683.27 336.65 600.03 75.00 4,076.07 21.80 14,623.93 TOTAL Engineering TOTAL Public Works Parks Department Personal Services 101-9-5110-4101 Regular Pay 101-4-5110-4102 Overtime Pay 101-4-5110-4103 Part-time Pay 101-4-5110-4104 PERA 101-4-5110-4105 FICA 101-4-5110-4107 Medicare 101-4-5110-4108 Insurance 101-4-5110-4109 Workers Comp 101-4-5110-4110 Re-employment Compensation TOTAL Personal Services Supplies 101-4-5110-4212 Fuels & Lubs 101-4-5110-4217 Uniform Allowance 101-4-5110-4219 Operating Supplies 101-4-5110-4221 Equipment Parts TOTAL Supplies 177,800.00 12,498.03 85,547.23 48.11 92,252.77 2,211,050.00 558,682.06 1,630,078.78 73.72 580,971.22 350,250.00 98,504.57 262,552.90 74.96 87,697.10 0.00 0.00 19.00 0.00 ( 19.00) 40,000.00 7,623.51 35,974.65 89.94 4,025.35 25,400.00 2,040.77 18,722.48 73.71 6,677.52 24,200.00 2,296.89 17,052.29 70.46 7,147.71 5,650.00 537.18 3,988.20 70.59 1,661.80 46,900.00 4,880.07 37,933.73 80.88 8,966.27 9,000.00 0.00 7,572.50 84.14 1,927.50 0.00 0.00 3,297.00 0.00 ( 3,247.00) 501,400.00 65,882.94 387,062.75 77.20 114,337.25 33,200.00 5,567.06 24,929.68 75.09 8,270.32 3,250.00 493.67 1,844.02 56.74 1,405.98 72,900.00 10,912.48 57,018.52 78.21 15,881.48 11,000.00 1,208.20 14,571.08 132.46 ( 3,571.08) 120,350.00 17,681.41 98,363.30 81.73 21,986.70 8,697.19 1,134.40 7.36) 5,675.00 108.00 1,183.27) 199.97 10-11-2011 04:06 PM I 101-GENERAL FUND Culture & Recreation ~ DEPARTMENTAL EXPENDITURES 75.00 OF YEAR COMP. CURRENT CURRENT YEAR TO DATE $ OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE Other Services & Charges 101-4-5110-4321 Telephone 101-9-5110-4322 Postage 101-4-5110-9331 Travel, Conferences & Schools 101-4-5110-9361 Insurance 101-4-5110-4389 Utilities 101-4-5110-4401 Bldg Repair/Maint Services 101-4-5110-4404 Equip Repair/Maint Services 101-4-5110-4409 Contractual Services 101-4-5110-4415 Equipment Rental 101-4-5110-4460 Equip Replacement Charge TOTAL Other Services & Charges ' Capital Outlay 4,400.00 186.71 2,007.56 100.00 0.00 10.22 3,150.00 0.00 1,101.77 26,700.00 0.00 12,814.50 27,800.00 4,279.06 12,429.51 9,000.00 725.00 725.00 12,000.00 148.56 8,912.29 7,550.00 1,059.18 7,218.35 25,000.00 1,583.55 8,941.18 57,900.00 9,825.00 43,425.00 168,600.00 12,807.06 97,585.33 45.63 2,392.44 10.22 89.78 34.98 2,048.23 47.99 13,885.50 44.71 15,370.49 18.13 3,275.00 79.27 3,087.76 95.61 331.65 35.76 16,058.82 75.00 14,475.00 57.88 71,014.67 TOTAL Parks Department Parks & Rec Admin Personal Services 101-4-5210-4101 Regular Pay 101-4-5210-4102 Overtime Pay 101-4-5210-4103 Part-time Pay 101-4-5210-4104 PERA 101-4-5210-4105 FICA 101-4-5210-4107 Medicare 101-4-5210-4108 Insurance 101-4-5210-4109 Workers Comp TOTAL Personal Services Supplies 101-4-5210-4219 Operating Supplies TOTAL Supplies Other Services & Charges 101-4-5210-4321 Telephone 101-4-5210-4322 Postage 101-4-5210-9331 Travel, Conferences & Schools 101-4-5210-4349 Advertising/Marketing 101-4-5210-4361 Insurance 101-4-5210-4389 Utilities 101-4-5210-4401 Bldg Repair/Maint Services 101-4-5210-4404 Equip Repair/Maint Services .101-4-5210-4433 Dues & Subscriptions TOTAL Other Services & Charges CITY OF ELK RIVER PAGE: 23 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: SEPTEMBER 30TH, 2011 790,350.00 96,371.41 583,011.38 73.77 207,338.62 338,950.00 29,309.26 182,529.95 53.85 156,920.05 0.00 75.23 75.23 0.00 ( 75.23) 20,850.00 4,296.73 26,596.12 127.56 ( 5,746.12) 26,100.00 1,627.92 15,125.02 57.95 10,974.98 22,300.00 1,299.20 12,016.16 53.88 10,283.84 5,200.00 303.86 2,810.36 54.05 2,389.64 45,600.00 2,743.15 25,417.79 55.74 20,182.26 3,750.00 0.00 2,769.50 73.85 980.50 462,750.00 39,655.35 267,340.08 57.77 195,409.92 11,700.00 11,700.00 4,800.00 9,000.00 6,950.00 26,400.00 1,450.00 8,500.00 12,850.00 9,350.00 1,550.00 75,850.00 729.41 10,509.77 89.83 1,190.23 724.41 10,509.77 89.83 1,190.23 597.16 2,663.17 1,151.14 3,309.25 1,530.12 4,371.36 5,199.40 22,776.56 0.00 307.50 182.23 3,582.26 1,390.39 11,676.57 271.21 9,920.17 0.00 1,083.00 10,321.65 59,189.84 55.48 2,136.83 82.73 690.75 62.90 2,578.64 86.27 3,623.44 21.21 1,142.50 42.14 4,917.74 90.87 1,173.43 100.75 ( 70.17) 69.87 467.00 78.09 16,660.16 10-11-2011 04:06 PM CITY OF ELK RIVER PAGE: 24 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: SEPTEMBER 30TH, 2011 I 101-GENERAL FUND Culture & Recreation DEPARTMENTAL EXPENDITURES - 75.OOa OF YEAR COMP. CURRENT CURRENT YEAR TO DATE ~ OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE I Capital Outlay TOTAL Parks & Rec Admin Recreation Programs Personal Services 101-4-5220-4102 Overtime Pay 101-4-5220-4103 Part-time Pay 101-4-5220-4104 PERA 101-4-5220-4105 FICA 101-4-5220-4107 Medicare ' TOTAL Personal Services Supplies 101-4-5220-4219 Operating Supplies TOTAL Supplies Other Services & Charges 101-4-5220-4404 Equip Repair/Maint Services 101-4-5220-9409 Contractual Services 101-4-5220-4412 Building Rent 101-4-5220-9438 Credit Card Fees TOTAL Other Services & Charges 550,300.00 50,701.41 337,039.69 61.25 213,260.31 0.00 220.50 4,984.26 0.00 ( 4,484.26) 82,000.00 5,947.16 78,933.97 96.26 3,066.03 2,400.00 139.78 1,297.07 54.04 1,102.93 4,350.00 325.56 5,245.17 120.58 ( 895.17) 1,200.00 76.15 1,226.71 102.23 ( 26.71) 89,950.00 6,709.15 91,187.18 101.38 ( 1,237.18) 31,000.00 2,029.35 31,703.83 102.27 ( 703.83) 31,000.00 2,029.35 31,703.83 102.27 ( 703.83) 500.00 0.00 0.00 0.00 500.00 64,050.00 8,716.93 50,171.77 78.33 13,878.23 3,000.00 0.00 1,544.34 51.48 1,455.66 4,000.00 528.91 4,033.93 100.85 ( 33.93) 71,550.00 9,245.84 55,750.04 77.92 15,799.96 TOTAL Recreation Programs 192,500.00 Concessions Personal Services 101-4-5230-4103 Part-time Pay 3,650.00 101-4-5230-4104 PERA 150.00 101-4-5230-4105 FICA 250.00 101-4-5230-4107 Medicare 50.00 TOTAL Personal Services 4,100.00 Supplies 101-4-5230-4219 Operating Supplies 2,900.00 101-4-5230-4259 Other Merchandise For Resale 7,000.00 TOTAL Supplies 9,900.00 17,984.34 178,641.05 92.80 13,858.95 1,288.13 0.00 16.36 3.83 1,308.32 3,607.77 98.84 42.23 22.49 14.96 127.56 164.08 65.63 85.92 38.40 76.80 11.60 3,832.69 93.48 267.31 0.00 208.98 7.21 2,691.02 221.20 4,086.30 58.38 2,913.70 221.20 4,295.28 43.39 5,604.72 10-11-2011 04:06 PM CITY OF ELK RIVER PAGE: 25 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: SEPTEMBER 30TH, 2011 101-GENERAL FUND Culture & Recreation I DEPARTMENTAL EXPENDITURES 75.00 OF YEAR COMP. CURRENT CURRENT YEAR TO DATE $ OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE Other Services & Charges 101-4-5230-4401 Bldg Repair/Maint Services 100.00 0.00 TOTAL Other Services & Charges 100.00 0.00 0.00 0.00 100.00 0.00 0.00 100.00 TOTAL Concessions Sr Citizen Programs Personal Services 101-9-5510-4101 Regular Pay 101-4-5510-4103 Part-time Pay 101-4-5510-4104 PERA 101-4-5510-4105 FICA 101-4-5510-4107 Medicare 101-4-5510-4108 Insurance 101-4-5510-4109 Workers Comp TOTAL Personal Services Supplies 101-4-5510-4219 Operating Supplies TOTAL Supplies Other Services & Charges 101-4-5510-4321 Telephone 101-4-5510-4322 Postage 101-4-5510-4331 Travel, Conferences & Schools 101-4-5510-4361 Insurance 101-4-5510-4389 Utilities 101-4-5510-4401 Bldg Repair/Maint Services .101-4-5510-4404 Equip Repair/Maint Services 101-4-5510-4409 Contractual Services 101-9-5510-4433 Dues & Subscriptions TOTAL Other Services & Charges Capital Outlay 14,100.00 1,529.52 8,127.97 57.65 5,972.03 57,400.00 6,621.61 41,936.91 73.06 15,463.09 62,000.00 7,142.40 44,416.01 71.64 17,583.99 8,650.00 666.71 6,259.89 72.37 2,390.11 7,400.00 534.08 5,028.65 67.95 2,371.35 1,750.00 124.92 1,176.13 67.21 573.87 13,700.00 1,110.20 9,991.80 72.93 3,708.20 500.00 0.00 399.50 79.90 100.50 151,400.00 16,199.92 109,208.89 72.13 42,191.11 12,400.00 18.16 4,916.02 39.65 7,483.98 12,400.00 18.16 4,916.02 39.65 7,483.98 2,600.00 153.68 1,526.81 58.72 1,073.19 2,500.00 0.00 1,854.43 74.18 645.57 2,400.00 0.00 588.96 24.52 1,811.54 1,600.00 0.00 742.50 46.41 857.50 9,700.00 276.51 6,966.36 71.82 2,733.69 12,400.00 1,269.04 9,011.41 72.67 3,388.59 1,500.00 177.63 586.29 39.09 913.71 6,950.00 202.15 513.15 7.38 6,436.85 1,000.00 0.00 821.91 82.19 178.09 40,650.00 2,079.01 22,611.32 55.62 18,038.68 I TOTAL Sr Citizen Programs 204,450.00 18,297.09 136,736.23 66.88 67,713.77 I TOTAL Culture & Recreation 1,751,700.00 184,883.77 1,243,556.32 70.99 508,143.68 10-11-2011 04:06 PM CITY OF ELK RIVER PAGE: 26 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: SEPTEMBER 30TH, 2011 I 101-GENERAL FUND Economic Development I DEPARTMENTAL EXPENDITURES 75.OOo OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE Economic Development Personal Services 101-4-6210-4101 Regular Pay 101-4-6210-9103 Part-time Pay 101-4-6210-4104 PERA 101-4-6210-4105 FICA 101-4-6210-9107 Medicare 101-4-6210-4108 Insurance 101-4-6210-4109 Workers Comp TOTAL Personal Services Other Services & Charges 101-4-6210-4322 Postage 101-4-6210-4440 Miscellaneous TOTAL Other Services & Charges 0.00 ( 5,982.74) 12,672.30 0.00 ( 12,672.30) 0.00 ( 3,048.20) 1,049.87 0.00.( 1,049.87) 0.00 ( 640.31) 577.28 0.00 ( 577.28) 0.00 ( 818.83) 464.39 0.00 ( 464.39) 0.00 ( 198.02) 108.60 0.00 ( 108.60) 0.00 ( 71.70) 1,386.30 0.00 ( 1,386.30) 0.00 ( 195.25) 0.00 0.00 0.00 0.00 ( 10,955.05) 16,258.74 0.00 ( 16,258.74) 0.00 ( 0.00 239.79) 63.14 0.00 298.88 0.00 0.00 ( 0.00 298.88) 0.00 ( 176.65) 298.88 0.00 ( 298.88) TOTAL Economic Development Energy City 0.00 ( 11,131.70) 16,557.62 0.00 ( 16,557.62) Personal Services 101-4-6220-4101 Regular Pay 28,700.00 3,312.48 20,979.04 73.10 7,720.96 101-4-6220-4104 PERA 2,100.00 160.12 1,509.93 71.90 590.07 101-4-6220-4105 FICA 1,800.00 123.14 1,167.13 64.84 632.87 101-4-6220-4107 Medicare 400.00 28.80 272.97 68.29 127.03 101-4-6220-4108 Insurance 3,150.00 249.51 2,245.59 71.29 904.41 TOTAL Personal Services 36,150.00 3,874.05 26,174.66 72.41 9,975.34 Supplies Other Services & Charges 101-4-6220-4319 Other Professional Services 5,000.00 2,825.00 4,634.00 92.68 366.00 101-9-6220-4331 Travel, Conferences & Schools 7,500.00 194.00 ( 626.71) 8.36- 8,126.71 101-4-6220-4359 Publishing 3,000.00 19.95 1,616.71 53.89 1,383.29 TOTAL Other Services & Charges 15,500.00 3,038.95 5,624.00 36.28 9,876.00 TOTAL Energy City 51,650.00 6,913.00 31,798.66 61.57 19,851.34 TOTAL Economic Development 51,650.00 ( 4,218.70) 98,356.28 93.62 3,293.72 10-11-2011 04:06 PM 101-GENERAL FUND General DEPARTMENTAL EXPENDITURES CITY OF ELK RIVER REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: SEPTEMBER 30TH, 2011 PAGE: 27 75.00% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE Transfers Out Transfers Out 101-4-7000-4723 Transfer-Ice Arena 156,250.00 0.00 0.00 0.00 156,250.00 101-4-7000-4724 Transfer - Pinewood 48,950.00 0.00 0.00 0.00 48,950.00 TOTAL Transfers Out 205,200.00 0.00 0.00 0.00 205,200.00 TOTAL Transfers Out 205,200.00 0.00 0.00 0.00 205,200.00 TOTAL General 205,200.00 0.00 0.00 0.00 205,200.00 TOTAL EXPENDITURES REVENUES OVER/(UNDER) EXPENDITURES 12,500,050.00 1,367,379.14 8,494,839.84 67.96 4,005,210.16 ( 336,600.00)( 1,067,624.97)( 1,173,395.67) 836,795.67 10-11-2011 04:07 PM CITY OF ELK RIVER PAGE: 1 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: SEPTEMBER 30TH, 2011 I 221-ICE ARENA FINANCIAL SUMMARY REVENUE SUMMARY Ice Arena Hockey Skating Concessions TOTAL REVENUES I EXPENDITURE SUMMARY Culture & Recreation Ice Arena Hockey Skating Arena Concessions TOTAL Culture & Recreation TOTAL EXPENDITURES REVENUES OVER/(UNDER) EXPENDITURES 75.OOo OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE 678,900.00 13,118.71 295,271.08 43.49 383,628.92 49,500.00 1,210.00 44,600.00 90.10 4,900.00 73,350.00 4,284.70 45,656.40 62.24 27,693.60 63,100.00 2,857.19 43,891.53 69.56 19,208.47 864,850.00 21,470.60 429,419.01 49.65 935,430.99 756,500.00 40,557.85 387,643.35 51.29 368,856.65 27,050.00 1,140.84 12,770.05 47.21 14,279.95 34,050.00 874.92 15,607.80 45.84 18,442.20 47,250.00 ( 1,125.00) 26;148.66 55.34 21,101.34 864,850.00 91,498.61 442,169.86 _51.13 422,680.14 869,850.00 41,448.61 442,169.86 51.13 422,680.14 0.00 ( 19,978.01)( 12,750.85) 12,750.85 10-11-2011 04:07 PM CITY OF ELK RIVER PAGE: 2 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: SEPTEMBER 30TH, 2011 221-ICE ARENA I REVENUES 75.00$ OF YEAR COMP. CURRENT CURRENT YEAR TO DATE ~ OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE Ice Arena Charges for Services 221-3-0000-3464 Ice Rental 221-3-0000-3465 Admissions 221-3-0000-3966 Dry Floor Events 221-3-0000-3468 Skate Sharpening 221-3-0000-3475 Building Rent 221-3-0000-3482 Advertising fee TOTAL Charges for Services Other Revenue 221-3-0000-3622 Vending Machines 221-3-0000-3629 Miscellaneous Revenue TOTAL Other Revenue Sales 221-3-0000-3791 ATM Revenue TOTAL Sales Transfers In 221-3-0000-3922 Transfer-General Fund TOTAL Transfers In TOTAL Ice Arena Hockey Charges for Services 221-3-5410-3461 Recreation Fees TOTAL Charges for Services TOTAL Hockey Skating 443,000.00 9,517.95 246,037.58 55.54 196,962.42 22,900.00 0.00 17,666.25 77.15 5,233.75 14,600.00 2,126.20 17,168.07 117.59 ( 2,568.07) 4,100.00 208.00 2,680.00 65.37 1,420.00 2,600.00 0.00 0.00 0.00 2,600.00 17,000.00 0.00 2,274.00 13.38 19,726.00 509,200.00 11,852.15 285,825.90 56.69 218,374.10 16,650.00 1,108.79 7,799.79 46.82 8,855.21 1,800.00 157.77 1,458.24 81.01 341.76 18,450.00 1,266.56 9,253.03 50.15 9,196.97 0.00 0.00 192.15 0.00 ( 192.15) 0.00 0.00 192.15 0.00 ( 192.15) 156,250.00 0.00 0.00 0.00 156,250.00 156,250.00 0.00 0.00 0.00 156,250.00 678,900.00 13,118.71 295,271.08 43.49 383,628.92 49,500.00 1,210.00 44,600.00 90.10 9,900.00 49,500.00 1,210.00 44,600.00 90.10 4,900.00 99,500.00 1,210.00 44,600.00 90.10 4,900.00 10-11-2011 04:07 PM CITY OF ELK RIVER PAGE: 3 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: SEPTEMBER 30TH, 2011 221-ICE ARENA I REVENUES 75.OOa OF YEAR COMP. CURRENT CURRENT YEAR TO DATE a OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE Charges for Services 221-3-5920-3461 Recreation Fees 68,000.00 4,284.70 42,204.70 62.07 25,795.30 221-3-5420-3465 Admissions 3,800.00 0.00 3,451.70 90.83 348.30 TOTAL Charges for Services 71,800.00 4,284.70 45,656.40 63.59 26,143.60 Other Revenue 221-3-5420-3629 Miscellaneous Revenue 1,550.00 0.00 0.00 0.00 1,550.00 TOTAL Other Revenue 1,550.00 0.00 0.00 0.00 1,550.00 TOTAL Skating 73,350.00 4,284.70 45,656.40 62.24 27,693.60 Concessions Charges for Services 221-3-5930-3467 Concessions 63,100.00 2,857.19 43,891.53 69.56 19,208.47 TOTAL Charges for Services 63,100.00 2,857.19 43,891.53 69.56 19,208.47 TOTAL Concessions 63,100.00 2,857.19 43,891.53 69.56 19,208.47 TOTAL REVENUE 864,850.00 21,470.60 429,419.01 49.65 435,430.99 10-11-2011 09:07 PM CITY OF ELK RIVER PAGE: 4 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: SEPTEMBER 30TH, 2011 221-ICE ARENA I DEPARTMENTAL EXPENDITURES CURRENT CURRENT BUDGET PERIOD 75.00°s OF YEAR COMP. YEAR TO DATE o OF BUDGET ACTUAL BUDGET BALANCE 1 Ice Arena Personal Services 221-4-5400-4101 Regular Pay 221-4-5400-4103 Part-time Pay 221-4-5400-4104 PERA 221-4-5400-4105 FICA 221-4-5400-4107 Medicare 221-4-5400-4108 Insurance 221-9-5400-4109 Workers Comp 221-4-5400-4110 Re-employment Compensation TOTAL Personal Services Supplies 221-4-5400-4212 Fuels & Lubs 221-4-5400-4217 Uniform Allowance 221-4-5400-4219 Operating Supplies 221-4-5400-9255 Soft Drinks/Misc 221-4-5400-4259 Other Merchandise For Resale TOTAL Supplies Other Services & Charges 221-4-5400-4319 Other Professional Services 221-4-5400-4321 Telephone 221-4-5400-4322 Postage 221-4-5400-4331 Travel, Conferences & Schools 221-4-5400-4359 Publishing 221-4-5400-4361 Insurance 221-4-5400-4389 Utilities 221-4-5400-4401 Bldg Repair/Maint Services 221-4-5400-4409 Contractual Services 221-4-5400-4415 Equipment Rental 221-4-5400-4433 Dues & Subscriptions TOTAL Other Services & Charges Capital Outlay 221-4-5400-4560 Equipment TOTAL Capital Outlay Transfers Out 221-4-5400-4730 Transfer-Debt Service TOTAL Transfers Out 198,700.00 10,976.22 95,898.05 64.49 73,200.00 8,557.86 53,275.55 72.78 12,250.00 955.94 8,905.74 72.70 13,750.00 684.27 9,193.49 66.86 3,200.00 160.03 2,150.09 67.19 17,150.00 418.98 10,349.40 60.35 5,550.00 0.00 5,201.50 93.72 0.00 0.00 369.48 0.00 273,800.00 21,753.30 185,343.30 67.69 400.00 0.00 44.55 11.14 1,500.00 0.00 266.50 17.77 34,500.00 4,895.48 23,496.10 68.10 9,000.00 465.12 2,580.24 28.67 900.00 0.00 0.00 0.00 46,300.00 5,360.60 26,387.39 56.99 0.00 0.00 4,822.96 0.00 3,450.00 138.42 1,649.42 47.81 500.00 0.00 344.96 68.99 1,000.00 0.00 136.39 13.64 2,200.00 1,429.37 3,035.26 137.97 8,350.00 0.00 3,614.50 43.29 148,950.00 11,605.65 97,720.95 65.61 22,300.00 248.55 9,720.56 43.59 1,200.00 0.00 1,457.84 121.49 2,800.00 21.96 1,367.29 48.83 450.00 0.00 183.34 40.74 191,200.00 13,943.95 124,052.97 64.88 88,456.70 355.45 1,233.50 11,003.90 6,419.76 900.00 19,912.61 4,822.46) 1,600.58 155.04 863.61 835.26) 4,735.50 51,229.05 12,579.44 257.84) 1,432.71 266.66 67,147.03 44,400.00 0.00 36,469.69 82.14 7,930.31 44,400.00 0.00 36,469.69 82.14 7,930.31 200,800.00 0.00 15,390.00 7.66 185,410.00 200,800.00 0.00 15,390.00 7.66 185,410.00 52,801.95 19,924.45 3,344.26 4,556.51 1,049.91 6,800.60 348.50 TOTAL Ice Arena 756,500.00 90,557.85 387,643.35 51.24 368,856.65 10-11-2011 04:07 PM CITY OF ELK RIVER PAGE: 5 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: SEPTEMBER 30TH, 2011 221-ICE ARENA - Culture & Recreation 75.OOa OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Hockey Personal Services 221-4-5410-4103 Part-time Pay 3,600.00 48C.OC 480.00 13.33 3,120.00 221-4-5410-4105 FICA 250.00 29.76 29.76 11.90 220.24 221-4-5410-4107 Medicare 50.00 6.96 6.96 13.92 43.04 TOTAL Personal Services 3,900.00 516.72 516.72 13.25 3,383.28 Supplies 221-4-5410-4219 Operating Supplies 14,050.00 255.30 6,668.85 47.47 7,381.15 TOTAL Supplies 14,050.00 255.30 6,668.85 47.47 7,381.15 Other Services & Charges 221-4-5910-4359 Publishing 500.00 0.00 0.00 0.00 500.00 221-4-5410-4409 Contractual Services 6,400.00 0.00 2,978.60 46.54 3,421.40 221-4-5410-4438 Credit Card Fees 2,200.00 368.82 2,605.88 118.45 ( 905.88) TOTAL Other Services & Charges 9,100.00 368.82 5,584.48 61.37 3,515.52 TOTAL Hockey 27,050.00 1,140.84 12,770.05 47.21 19,279.95 Skating Personal Services 221-4-5420-4103 Part-time Pay 20,000.00 651.60 8,293.29 41.47 11,706.71 221-4-5420-4104 PERA 1,000.00 16.76 285.59 28.56 714.41 221-4-5420-4105 FICA 1,250.00 15.83 502.79 40.22 747.21 221-4-5420-4107 Medicare 300.00 3.70 117.61 39.20 182.39 TOTAL Personal Services 22,550.00 687.89 9,199.28 40.80 13,350.72 Supplies 221-4-5420-4219 Operating Supplies 5,500.00 0.00 3,858.44 70.15 1,641.56 TOTAL Supplies 5,500.00 0.00 3,858.44 70.15 1,641.56 Other Services & Charges 221-9-5420-4359 Publishing 650.00 0.00 318.49 49.00 331.51 221-4-5920-4409 Contractual Services 2,550.00 0.00 788.60 30.93 1,761.40 221-4-5420-4438 Credit Card Fees 2,800.00 187.03 1,442.99 51.54 1,357.01 TOTAL Other Services & Charges 6,000.00 187.03 2,550.08 42.50 3,449.92 TOTAL Skating 34,050.00 879.92 15,607.80 45.84 18,442.20 10-11-2011 04:07 PM CITY OF ELK RIVER PAGE: 6 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: SEPTEMBER 30TH, 2011 I 221-ICE ARENA Culture & Recreation I DEPARTMENTAL EXPENDITURES 75.00% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE $ OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE ~ Arena Concessions Personal Services 221-4-5430-4103 Part-time Pay 20,900.00 1,160.14 11,019.54 52.70 9,885.46 221-4-5430-4104 PERA 200.00 17.83 199.33 97.17 5.67 221-4-5430-4105 FICA 1,300.00 32.37 700.83 53.91 599.17 221-4-5430-4107 Medicare 300.00 7.58 163.92 59.64 136.08 TOTAL Personal Services 22,700.00 1,217.92 12,073.62 53.19 10,626.38 Supplies 221-4-5430-4219 Operating Supplies 3,550.00 60.35 989.49 27.87 2,560.51 221-4-5430-4259 Other Merchandise For Resale 21,000.00 ( 2,403.27) 13,085.55 62.31 7,919.95 TOTAL Supplies 24,550.00 ( 2,342.92) 14,075.04 57.33 10,979.96 I TOTAL Arena Concessions 47,250.00 ( 1,125.00) 26,148.66 55.34 21,101.34 I TOTAL Culture & Recreation 864,850.00 41,448.61 442,169.86 51.13 422,680.14 1 TOTAL EXPENDITURES REVENUES OVER/(UNDER) EXPENDITURES 864,850.00 41,448.61 442,169.86 51.13 422,680.14 0.00 ( 19,978.01)( 12,750.85) 12,750.85 10-11-2011 09:07 PM CITY OF ELK RIVER PAGE: 1 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: SEPTEMBER 30TH, 2011 I 222-PINEWOOD GOLF COURSE FINANCIAL SUMMARY 75.OOa OF YEAR COMP. CURRENT CURRENT YEAR TO DATE $ OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE I REVENUE SUMMARY I Pinewood Golf Course TOTAL REVENUES I EXPENDITURE SUMMARY I Culture & Recreation Golf Course TOTAL Culture & Recreation TOTAL EXPENDITURES ~ REVENUES OVER/(UNDER) EXPENDITURES 249,550.00 16,545.95 159,011.94 63.72 90,538.06 249,550.00 16,545.95 159,D11.94 63.72 90,538.06 249,550.00 28,204.29 179,891.94 72.09 69,658.06 249,550.00 28,204.29 179,891.99 72.09 69,658.06 249,550.00 28,204.29 179,891.99 72.09 69,658.06 0.00 ( 11,658.34)( 20,880.00) 20,880.00 ~ 10-11-2011 04:07 PM ~ 222-PINEWOOD GOLF COURSE REVENUES Pinewood Golf Course Charges for Services 222-3-0000-3461 Recreation Fees 222-3-0000-3467 Concessions 222-3-0000-3469 Other Sales 222-3-0000-3475 Building Rent 222-3-0000-3476 Green Fees 222-3-0000-3477 Membership Fees 222-3-0000-3478 Golf Cart Rental 222-3-0000-3479 Tournaments TOTAL Charges for Services Other Revenue 222-3-0000-3629 Miscellaneous Revenue TOTAL Other Revenue Sales 222-3-0000-3792 Cash Over TOTAL Sales Other Financing Sources Transfers In 222-3-0000-3922 Transfer-General Fund TOTAL Transfers In I TOTAL Pinewood Golf Course CITY OF ELK RIVER PAGE: 2 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: SEPTEMBER 30TH, 2011 75.00°s OF YEAR COMP. CURRENT CURRENT YEAR TO DATE ~ OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE 17,000.00 75.00 16,974.50 99.85 -25.50 19,000.00 1,868.83 13,667.56 71.93 5,332.44 5,000.00 577.10 3,300.69 66.01 1,699.31 100.00 0.00 0.00 0.00 100.00 120,000.00 10,496.75 85,442.75 71.20 34,557.25 14,000.00 .0.00 16,740.03 119.57 ( 2,790.03) 18,500.00 2,779.50 18,371.00 99.30 129.00 7,000.00 434.15 3,768.60 53.89 3,231.40 200,600.00 16,231.33 158,265.13 78.90 42,334.87 0.00 300.00 400.00 0.00 ( 400.00) 0.00 300.00 400.00 0.00 ( 400.00) 0.00 0.00 48,950.00 48,950.00 14.62 346.81 0.00 ( 346.81) 14.62 346.81 0.00 ( 346.81) 0.00 0.00 0.00 48,950.00 0.00 0.00 0.00 48,950.00 249,550.00 16,545.95 159,011.94 63.72 90,538.06 TOTAL REVENUE 299,550.00 16,545.95 159,011.94 63.72 90,538.06 10-11-2011 04:07 PM CITY OF ELK RIVER PAGE: 3 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: SEPTEMBER 30TH, 2011 222-PINEWOOD GOLF COURSE DEPARTMENTAL EXPENDITURES CURRENT CURRENT BUDGET PERIOD 75.OOo OF YEAR COMP. YEAR TO DATE a OF BUDGET ACTUAL BUDGET BALANCE I Golf-Course Personal Services 222-4-5300-4101 Regular Pay 93,650.00 10,670.76 64,009.19 68.35 29,640.81 222-4-5300-4103 Part-time Pay 29,900.00 5,861.40 25,338.93 84.75 4,561.07 222-4-5300-4104 PERA 8,950.00 739.09 5,395.75 60.29 3,554.25 222-4-5300-4105 FICA 7,650.00 694.97 5,317.53 69.51 2,332.47 222-4-5300-4107 Medicare 1,800.00 162.52 1,243.56 69.09 556.44 222-4-5300-4108 Insurance 10,150.00 458.01 4,122.09 40.61 6,027.91 222-4-5300-4109 Workers Comp 1,400.00 0.00 1,250.00 89.29 150.00 222-4-5300-4110 Re-employment Compensation 0.00 0.00 5,044.66 0.00 ( 5,044.66) TOTAL Personal Services 153,500.00 18,581.75 111,721.71 72.78 91,778.29 Supplies 222-4-5300-9212 Fuels & Lubs 5,000.00 0.00 3,555.76 71.12 1,944.24 222-4-5300-4217 Uniform Allowance 500.00 0.00 413.40 82.68 86.60 222-4-5300-4219 Operating Supplies 30,900.00 3,185.05 26,676.05 87.75 3,723.95 222-4-5300-4259 Other Merchandise For Resale 14,500.00 1,273.98 7,604.69 52.45 6,895.31 TOTAL Supplies 50,400.00 9,459.03 38,249.90 75.89 12,150.10 Other Services & Charges 222-4-5300-4321 Telephone 2,500.00 228.53 1,494.91 59.80 1,005.09 222-4-5300-4331 Travel, Conferences & Schools 500.00 0.00 208.27 41.65 291.73 222-4-5300-4349 Advertising/Marketing 1,300.00 259.67 1,914.97 147..31 ( 614.97) 222-4-5300-4361 Insurance 11,900.00 0.00 5,296.50 44.51 6,603.50 222-4-5300-9389 Utilities 7,150.00 1,094.33 3,608.94 50.47 3,541.06 222-4-5300-4401 Bldg Repair/Maint Services 2,300.00 20.04 1,520.03 66.09 779.97 222-4-5300-4404 Equip Repair/Maint Services 3,000.00 57.00 2,237.08 79.57 762.92 222-4-5300-4415 Equipment Rental 2,000.00 354.79 1,452.86 72.64 547.14 222-4-5300-4437 Taxes & Licenses 1,000.00 861.22 ( 293.40) 29.39- 1,293.40 222-4-5300-4438 Credit Card Fees 5,500.00 870.93 3,983.17 72.42 1,516.83 TOTAL Other Services & Charges 37,150.00 3,746.51 21,423.33 57.67 15,726.67 Capital Outlay Debt Service 222-4-5300-4601 Principal 8,500.00 1,417.00 8,497.00 99.96 3.00 TOTAL Debt S ervice 8,500.00 1,417.00 8,497.00 99.96 3.00 TOTAL Golf Course 249,550.00 28,204.29 179,891.94 72.09 69,658.06. TOTAL Culture & Recreation 249,550.00 28,209.29 179,891.94 72.09 69,658.06 ^ TOTAL EXPENDITURES ^ REVENUES OVER/(UNDER) EXPENDITURES 249,550.00 28,204.29 179,891.94 72.09 69,658.06 0.00 ( 11,658.34)( 20,880.00) 20,880.00 10-11-2011 04:04 PM CITY OF ELK RIVER PAGE: 1 POOLED CASH REPORT (FUND 999) AS OF: SEPTEMBER 30TH, 2011 FUND ACCOUNT# ACCOUNT NAME BEGINNING CURRENT CURRENT BALANCE ACTIVITY BALANCE 002-1010 Cash - Section 125 101-1010 Cash - General Fund 211-1010 Cash - Library 221-1010 Cash - Ice Arena 222-1010 Cash - Pinewood Golf Course 223-1010 Cash - Sr Citizen Account 225-1010 Cash - Park Dedication 228-1010 Cash - Landfill 231-1010 Cash - Landfill Const Debris 240-1010 Cash - Micro Loan Fund 241-1010 Cash - DTED Loan 245-1010 Cash - Development Fund 290-1010 Cash - Capital Outlay Reserve 291-1010 Cash - Insurance Reserve 292-1010 Cash - Govt Bldgs Reserve 294-1010 Cash - Drug Forfeiture 295-1010 Cash - Severance Pay Reserve 296-1010 Cash - GRE Reserve 308-1010 Cash - 1999A GO Bonds 311-1010 Cash - 2003A GO Bonds 312-1010 Cash - 2005A GO Bonds 313-1010 Cash - 2007C GO Bonds 333-1010 Cash - 2010A GO Cap Imp Bonds 375-1010 Cash - TIF #19 East Elk River 403-1010 Cash - Street Improvement 404-1010 Cash - Surface Water Managemnt 406-1010 Cash - City Wide Trunk Util 410-1010 Cash - Equipment Replacement 426-1010 Cash - YMCA 427-1010 Cash - 193rd Avenue 440-1010 Cash - Park Improvement 456-1010 Cash - TIF #16 King/Main 459-1010 Cash - TIF #19 Highway 169 602-1010 Cash - Wastewater Treatment 603-1010 Cash - Liquor 605-1010 Cash - Garbage 801-1010 Cash - Interest 821-1010 Cash - Developer Escrow TOTAL CLAIM ON CASH 29,682.98 3,680.72 33,363.70 5,710,300.64 ( 967,238.37) 4,743,062.27 428,856.16 ( 6,205.26) 422,650.90 8,945.22 ( 27,257.41) ( 18,312.19) ( 6,395.25) ( 11,853.47) ( 18,298.72) 11,569.57 ( 1,199.68) 10,369.89 ( 31,275.68) ( 85,412.25) ( 116,687.93) 912,046.88 ( 7,119.82) 904,927.06 691,204.07 0.00 691,204.07 1,183,259.16 2,451.43 1,185,705.59 309,167.41 0.00 309,167.41 395,806.41 ( 19,986.50) 375,819.91 1,309,362.44 ( 24,360.42) 1,285,002.02 352,626.83 7,576.00 360,202.83 3,750,192.19 2,771,529.02 6,521,721.21 18,085.93 ( 2,885.58) 15,200.35 143,846.57 0.00 143,846.57 1,518,683.09 ( 7,000.00) 1,511,683.09 25,000.00 ( 25,000.00) 0.00 55,405.34 8,096.93 63,452.27 169,057.06 0.00 169,057.06 269,685.63 0.00 269,685.63 371,913.86 0.00 371,413.86 ( 425.00) 0.00 ( 425.00) 5,691,328.76 ( 268,957.66) 5,422,871.10 280,439.92 ( 22,220.47) 258,219.45 4,284,596.52 27,643.30 4,312,239.82 876,694.21 100,882.57 977,576.78 1,102,587.14 0.00 1,102,587.14 ( 212,283.34) 0.00 ( 212,283.34) 129,829.19 402.50 130,231.69 67,979.63 ( 67,880.86) 98.77 544,508.41 0.00 544,508.41 4,767,049.35 66,336.81 4,833,386.16 4,202,967.58 ( 2,671,837.02) 1,531,130.56 526,514.56 ( 16,637.31) 509,877.25 0.00 39,546.84 39,546.84 80,279.40 1,098.00 81,377.40 39,968,587.84 ( 1,203,357.96) 38,765,229.88 CASH IN BANK - POOLED CASH 999-1000 A/P BANK ACCOUNTS 999-1001 PY BANK ACCOUNT 999-1002 POOLED INVESTMENTS SUBTOTAL CASH IN BANK - POOLED CASH 28,160,869.14 ( 238,678.97) 27,922,190.17 (16,574,470.86) ( 964,678.99) (17,539,199.85) 28,382,189.56 0.00 28,382,189.56 39,968,587.84 ( 1,203,357.96) 38,765,229.68 INFORMATION MEMORANDUM TO: Mayor and Council Members FROM: Tim Simon, Finance Director DATE: October 17, 201 I SUBJECT: Quarterly Investment Report (July-September, 201 I) INTRODUCTION: The purpose of this report is to update the City Council on the status of the various investments that the City maintains. This report is as of September 30, 2011. BACKGROUND: The City Council adopted the original investment policy on April 28, 1998 with subsequent modifications on February 5, 2007. The policy generally follows the Government Finance Officers Association (GFOA) model and does comply with State Statutes. The investment goals for the City of Elk River are passive in nature due to the allowable investments permitted under State Statutes. The City has four objectives for investing in order of importance. They are safety of principal, liquidity, return on investment, and maintaining the public trust. This means we are focused on not losing on the original investment, having sufficient funds on hand to meet ongoing operating cash needs, getting a market rate of return, and not purchasing speculative investments. State Statutes limit the City's ability to invest in many risky types of investments. The City does not purchase stocks or mutual funds. The City is generally limited to federal and state government obligations or agencies backed by them. The City can invest in short-term commercial paper (highly rated), Certificates of Deposit or money market accounts (with collateralization if in excess of FDIC insurance amounts), and the rated debt of local governments. The City intends to hold investments until maturity, which means we will get the rate of return for which we invest our funds. Our goal is not to extend our maturities beyond five years unless we are matching cash flow to a specific debt service payment. INFORMATION The City makes sure we are sufficiently liquid by continually updating our forecast on the anticipated cash flow needs over the next five year time horizon. We also build in a reserve balance incase of unexpected expenditures, these funds are maintained in money market accounts. We anticipate the fact that we will have two large tax settlements each year, along with the regularly scheduled debt service payments that occur each year. Over the past couple of years the search for quality has been the goal, thus we have avoided commercial paper for close to two years due to concerns over the credit quality issues that have existed. In addition, for high quality commercial paper the yield is several basis points below ashort-term CD. The yield curve has remained relatively flat in the 30 day to year range, but the longer side has also decreased from June 30, 2011. This may also indicate that investors still prefer liquidity and will take a lower yield for short-term and secure investments. The City has to weigh the opportunity cost to invest in longer term investments or ride the yield curve and reinvest at shorter maturity intervals. Most recent purchases have been agencies with callable provisions as interest rates step-up, these are somewhat predictable of when they will be called and are aligned with our cash flow model. Investing in shorter-term investments has presented far fewer options since the decline in the commercial paper market. Treasury yields are still around historical lows. Three month notes are yielding 0.02% and the ten year notes are 1.92%. See graphical illustration below: http: / /www. ustreas.gov/offices/domestic-finance /debt-management/interest- rate/y ield_historical.shtml Treasury Yield Curve 5.00 4.00 3.00 2.00 1.00% 0.00% 106/30/2011 -X09/30/2011 Cities generally use a short horizon benchmark such as the two year Treasury Bill (9/30 - .25% down from .45% at 6/30) or some similar measure. Our current portfolio yield is roughly 1.17% which is several basis points over the treasury yield benchmark. This is calculated by taking the yield times the current value for each investment and dividing the resulting amount by the total portfolio value. r~s investments purchased in earlier years mature we will be able to replace them and lock into some longer term interest rates, but they may have to be reinvested at lower interest rates as market conditions change. It is very typical to lag the market as interest rates change. This will lead to more predictability in our interest earnings. Our primary reserve account is our 4M Fund which is a money market account that various cities pool their funds into. It currently yields .02% with daily withdrawal privileges. We are currently maintaining a higher liquidity position as several bonds were called at the end of Imo. 3mo. 6mo. 1yr. 2yr. Syr. Syr. Tyr. l0yr. 30yr. INFORMATION September. The City strives to maintain a strong diversification portfolio so liquidity and exposure risk are reduced. The following is the summary of sector distribution, agency distribution, and interest rate distribution as of 9/30/11. Sector Distribution Fz ~ 590 ~az?~ . . ~ ~_ o CD o AGY 11MM Agency Distribution S1o,oo0,000 $s,ooo,ooo $6,000,000 $4,000,000 $2,000,000 $0 Interest Rate Distribution $30,000,000 525,000,000 520,000,000 515,000,000 $10,000,000 $5,000,000 $0 0.00%-1.99 % 2.00%-2.99 % 3.00 % -3.99 FFCB FHLB FNMA FHLMC