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INFORMATION #2 04-15-2013
INFORMATION �i City of Elk -�-1 River MEMORANDUM TO: Mayor and City Council FROM: Tim Simon, Finance Director DATE: April 15, 2013 SUBJECT: March 2013 Monthly Financial Report This report is designed to provide summary information regarding the overall level of revenues and expenditures in the General Fund and Ice Arena and Pinewood Golf Special Revenue Funds. These funds are the primary concern in analyzing the city's financial health. For the month of February,actual revenues (except for property taxes and state aids) and expenditures should run 25% 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 for 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: ■ Property taxes, our largest revenue source,will be received in July and December. ■ Building-related permit collections are slightly over 12% of budget estimates for the first quarter of the year. ■ Charges for services are about 23% of budget and primarily consist of the semi- annual fire contract and recreation fees collected for the spring/summer programs. ■ The transfer in is the Utilities' 3% contribution based on February electric sales. All other transfers will be recorded mid-year. Expenditures. • Excluding transfers,total departmental expenditures are slightly under 21% of budget and almost all departments are within or below budget. • The second quarter payment for workers comp and liability insurance was made in March and is reflected in many departments' expenditures. P 0 N E R E I 1 Y NATURE • The Mayor& Council expenditures for March also reflect the annual volunteer recognition expenses. • Snow Removal budget reflects the seasonal expenditures for personal services and road salt for the winter that won't end.. • The Transfers Out to Pinewood Golf will be made at the end of the year. 2013 Monthly Expenditures $14,000 $12,000 -- o $10,000 z vai $8,000 O _ $6,000 --- -- —— $4,000 $2,000 $0 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Actual $617 $1,5411$2,7981 Budget $1,070 $2,139 $3,209 $4,279 $5,349 $6,418 $7,488 $8,558 $9,628 $10,69 $11,76 $12,83 ICE ARENA For March,revenues exceed expenditures by$120,782. Excluding transfers,revenues are 35% of budget. March revenues consist mainly of ice rental billings and hockey program registrations. Expenditures are well within budget estimates at about 15%. PINEWOOD GOLF Golf revenues consist of spring/summer program registrations. Expenditures are about 14% of the budget due mainly to personal services and insurance. Supplies expenditures are for merchandise inventory in preparation for the start of the golf season. ATTACHMENTS ■ General Fund Revenue&Expense Report ■ Enterprise Funds—Budget to Actual ■ Cash Report—All Funds 4-10-2013 04:23 PM CITY OF ELK RIVER PAGE: 1 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2013 ,r m ATION 101-GENERAL FUND FINANCIAL SUMMARY 25.00% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE i REVENUE SUMMARY i General Fund 12,636,950.00 141,739.10 550,013.87 4.35 12,086,936.13 l i i TOTAL REVENUES 12,636,950.00 141,739.10 550,013.87 4.35 12,086,936.13 h EXPENDITURE SUMMARY General Government Mayor & Council 151,500.00 23,736.13 48,194.11 31.81 103,305.89 Cable TV 87,550.00 9,464.25 19,685.43 22.48 67,864.57 Administrative Services 588,250.00 59,098.57 125,929.92 21.41 462,320.08 Human Resources 98,950.00 11,780.37 23,119.13 23.36 75,830.87 Elections 0.00 65.65 65.65 0.00 ( 65.65) Finance 537,850.00 50,616.33 120,495.69 22.40 417,354.31 Information Technology 296,700.00 22,793.43 59,490.75 20.05 237,209.25 Legal 228,000.00 21,469.75 35,450.25 15.55 192,549.75 Community Development 213,800.00 27,055.45 48,519.03 22.69 165,280.97 Planning 236,700.00 18,044.55 45,563.55 19.25 191,136.45 City Hall Maintenance 517,350.00 59,377.51 122,124.46 23.61 395,225.54 Contingency 8,400.00 0.00 0.00 0.00 8,400.00 TOTAL General Government 2,965,050.00 303,501.99 648,637.97 21.88 2,316,412.03 Public Safety i Police Administration 637,350.00 63,529.77 171,287.75 26.87 466,062.25 Patrol 2,362,450.00 233,265.17 491,034.18 20.78 1,871,415.82 r Investigations 772,250.00 79,572.50 165,944.96 21.49 606,305.04 Police Support Services 500,650.00 50,569.36 106,198.47 21.21 394,451.53 Police Reserves 21,600.00 275.30 750.30 3.47 20,849.70 Public safety building 76,000.00 5,591.46 16,879.93 22.21 59,120.07 Fire Administration 295,200.00 26,920.44 62,581.82 21.20 232,618.18 Fire Operations 344,250.00 27,631.76 54,492.14 15.83 289,757.86 Emergency Management 28,800.00 1,933.34 2,093.08 7.27 26,706.92 Building Safety 663,600.00 76,990.92 158,682.36 23.91 504,917.64 Code Enforcement 85,050.00 9,694.38 19,429.51 22.84 65,620.49 Environmental 52,350.00 2,637.33 5,864.50 11.20 46,485.50 TOTAL Public Safety 5,839,550.00 578,611.73 1,255,239.00 21.50 4,584,311.00 Public Works Street Maintenance 1,530,200.00 69,151.21 247,806.13 16.19 1,282,393.87 Snow Removal 285,700.00 93,891.16 155,808.97 54.54 129,891.03 Equipment Services 252,750.00 23,989.76 51,524.68 20.39 201,225.32 Engineering 173,350.00 21,818.90 43,684.12 25.20 129,665.88 TOTAL Public Works 2,242,000.00 208,851.03 498,823.90 22.25 1,743,176.10 ( I 4-10-2013 04:23 PM CITY OF ELK RIVER PAGE: 2 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2013 101-GENERAL FUND FINANCIAL SUMMARY 25.00% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE Culture & Recreation Parks Department 807,450.00 74,692.25 160,156.84 19.83 647,293.16 Parks & Rec Admin 522,100.00 52,782.01 119,593.70 22.91 402,506.30 Recreation Programs 196,500.00 9,037.85 21,377.49 10.88 175,122.51 Sr Citizen Programs 188,050.00 18,254.73 40,776.66 21.68 147,273.34 TOTAL Culture & Recreation 1,714,100.00 154,766.84 341,904.69 19.95 1,372,195.31 Economic Development Economic Development 0.00 10,411.63 49,915.53 0.00 ( 49,915.53) Energy City 31,450.00 1,708.31 3,964.06 12.60 27,485.94 TOTAL Economic Development 31,450.00 12,119.94 53,879.59 171.32 ( 22,429.59) General Transfers Out 44,800.00 0.00 0.00 0.00 44,800.00 TOTAL General 44,800.00 0.00 0.00 0.00 44,800.00 TOTAL EXPENDITURES 12,836,950.00 1,257,851.53 2,798,485.15 21.80 10,038,464.85 REVENUES OVER/(UNDER) EXPENDITURES ( 200,000.00) ( 1,116,112.43) ( 2,248,471.28) 2,048,471.28 i 4-10-2013 04:23 PM CITY OF ELK RIVER PAGE: 3 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2013 101-GENERAL FUND 25.00% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET REVENUES BUDGET PERIOD ACTUAL BUDGET BALANCE i General Fund i Taxes 101-3-0000-3111 Current Ad Valorem Taxes 9,203,100.00 1,6Q0.96 1,600.96 0.02 9,201,499.04 101-3-0000-3121 Gravel Tax 84,000.00 0.00 0.00 0.00 84,000.00 TOTAL Taxes 9,287,100.00 1,600.96 1,600.96 0.02 9,285,499.04 Licenses & Permits 101-3-0000-3211 Liquor License 61,500.00 40.00 40.00 0.07 61,460.00 101-3-0000-3212 Amusement License 1,000.00 0.00 0.00 0.00 1,000.00 101-3-0000-3213 Cigarette License 3,000.00 0.00 0.00 0.00 3,000.00 101-3-0000-3214 Apartment License 25,000.00 15,643.00 20,927.00 83.71 4,073.00 101-3-0000-3216 Mining License 21,000.00 0.00 0.00 0.00 21,000.00 j 101-3-0000-3217 Garbage Hauler License 1,900.00 0.00 210.00 11.05 1,690.00 j 101-3-0000-3218 Other Business License/Permit 17,000.00 600.00 1,710.00 10.06 15,290.00 101-3-0000-3229 NPDES Permit 2,500.00 1,225.00 2,975.00 119.00 ( 475.00) 101-3-0000-3231 Building Permit 220,000.00 13,232.40 37,088.95 16.86 182,911.05 101-3-0000-3232 Plumbing/Heating Permit 190,000.00 5,342.61 13,924.45 7.33 176,075.55 101-3-0000-3233 Permit Surcharge 500.00 221.54 1,095.52 219.10 ( 595.52) 101-3-0000-3235 Animal License 4,500.00 170.00 1,040.00 23.11 3,460.00 101-3-0000-3236 Parking Permit 2,000.00 ( 6.43) 131.00 6.55 1,869.00 101-3-0000-3237 Other Non-Business Lic/Permit 8,500.00 510.00 1,010.00 11.88 7,490.00 TOTAL Licenses & Permits 558,400.00 36,978.12 80,151.92 14.35 478,248.08 Intergovernmental Rev 101-3-0000-3311 Federal Grant 2,300.00 0.00 0.00 0.00 2,300.00 101-3-0000-3324 PERA Aid 14,000.00 0.00 0.00 0.00 14,000.00 101-3-0000-3325 Police 2% Aid 210,000.00 0.00 0.00 0.00 210,000.00 101-3-0000-3326 Police Training Reimb 11,100.00 0.00 0.00 0.00 11,100.00 101-3-0000-3327 State-Aid Street Maint 287,600.00 0.00 145,385.02 50.55 142,214.98 101-3-0000-3329 State Crime Prevention Grant 20,000.00 0.00 0.01 0.00 19,999.99 101-3-0000-3330 Other State Grants 600.00 0.00 0.00 0.00 600.00 TOTAL Intergovernmental Rev 545,600.00 0.00 145,385.03 26.65 400,214.97 Charges for Services 101-3-0000-3412 Planning & Zoning Fees 15,000.00 1,225.00 2,540.00 16.93 12,460.00 101-3-0000-3413 Plan Check Fee 85,000.00 6,996.80 18,010.76 21.19 66,989.24 101-3-0000-3415 Special Assessment Search 1,000.00 100.00 480.00 48.00 520.00 101-3-0000-3417 Copies 2,600.00 256.16 689.52 26.52 1,910.48 i 101-3-0000-3418 Other General Govt Services 4,000.00 397.50 410.50 10.26 3,589.50 101-3-0000-3430 Lockout Fees 7,500.00 580.00 1,600.00 21.33 5,900.00 101-3-0000-3431 Police Services 2,000.00 60.00 160.00 8.00 1,840.00 101-3-0000-3432 School Liaison 75,000.00 0.00 0.00 0.00 75,000.00 101-3-0000-3434 Animal Impound Fee 3,500.00 50.00 475.00 13.57 3,025.00 101-3-0000-3436 Fire Contracts 201,000.00 0.00 90,510.72 45.03 110,489.28 101-3-0000-3437 Fire Calls 3,000.00 20.00 30.70 1.02 2,969.30 101-3-0000-3451 Street Services 30,000.00 60.00 140.00 0.47 29,860.00 4-10-2013 04:23 PM CITY OF ELK RIVER PAGE: 4 REVENUE & EXPENSE REPORT (UNAUDITED.) j AS OF: MARCH 31ST, 2013 101-GENERAL FUND 25.00% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET REVENUES BUDGET PERIOD ACTUAL BUDGET BALANCE 101-3-0000-3452 Engineering Services Reimb 104,900.00 0.00 0.00 0.00 104,900.00 101-3-0000-3461 Recreation Fees 126,000.00 11,508.96 28,840.31 22.89 97,159.69 101-3-0000-3462 Sr Center Activities 0.00 2,197.00 8,734.00 0.00 ( B,734.00) 101-3-0000-3472 Park Use Fee 15,000.00 2,286.86 4,374.68 29.16 10,625.32 101-3-0000-3474 Facility Use Fee 5,700.00 0.00 0.00 0.00 5,700.00 101-3-0000-3475 Building Rent 2,400.00 200.00 600.00 25.00 1,800.00 101-3-0000-3483 Sewer Inspection Fee 3,000.00 455.00 1,040.00 34.67 1,960.00 101-3-0000-3484 Contractor License Check 400.00 60.00 125.00 31.25 275.00 TOTAL Charges for Services 687,000.00 26,453.28 158,761.19 23.11 528,238.81 Fines & Forfeits 101-3-0000-3510 Court Fines 115,000.00 9,930.69 17,324.08 15.06 97,675.92 101-3-0000-3511 Parking Fines 12,000.00 2,430.00 7,020.00 58.50 4,980.00 101-3-0000-3512 Ordinance Violations 200.00 0.00 0.00 0.00 200.00 TOTAL Fines & Forfeits 127,200.00 12,360.69 24,344.08 19.14 102,855.92 Special Assessments Other Revenue 101-3-0000-3621 Interest Income 100,000.00 0.00 3,083.42 3.08 96,916.58 101-3-0000-3625 Refunds & Reimbursements 66,500.00 144.78 243.53 0.37 66,256.47 101-3-0000-3626 Contributions 25,000.00 0.00 14,000.00 56.00 11,000.00 101-3-0000-3629 Miscellaneous Revenue 6,000.00 940.51 2,177.65 36.29 3,822.35 TOTAL Other Revenue 197,500.00 1,085.29 19,504.60 9.88 177,995.40 Transfers In I 101-3-0000-3921 Transfers 112,900.00 0.00 0.00 0.00 112,900.00 101-3-0000-3925 Transfer-Landfill 35,000.00 0.00 0.00 0.00 35,000.00 101-3-0000-3929 Transfer-NSP/RDF Reserve 39,500.00 0.00 0.00 0.00 39,500.00 101-3-0000-3930 Transfer-Development 48,600.00 0.00 0.00 0.00 4B,600.00 101-3-0000-3942 Transfer-WWTS 100,000.00 0.00 0.00 0.00 100,000.00 101-3-0000-3943 Transfer-Liquor 330,000.00 0.00 0.00 0.00 330,000.00 101-3-0000-3944 Transfer-Garbage 25,000.00 0.00 0.00 0.00 25,000.00 101-3-0000-3945 Transfer-Utilities 500,000.00 63,260.76 120,266.09 24.05 379,733.91 101-3-0000-3948 Transfer-EDA 25,000.00 0.00 0.00 0.00 25,000.00 101-3-0000-3949 Transfer-HRA 18,150.00 0.00 0.00 0.00 18,150.00 TOTAL Transfers In 1,234,150.00 63,260.76 120,266.09 9.74 1,113,883.91 TOTAL General Fund 12,636,950.00 141,739.10 550,013.87 4.35 12,086,936.13 TOTAL REVENUE 12,636,950.00 141,739.10 550,013.87 4.35 12,086,936.13 4-10-2013 04:23 PM CITY OF ELK RIVER PAGE: 5 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2013 101-GENERAL FUND 25.00% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Mayor & Council Personal Services 101-4-1110-4103 Part-time Pay 38,500.00 3,499.66 8,749.64 22.73 29,750.36 101-4-1110-4104 PERA 1,900.00 70.82 212.50 11.18 1,687.50 101-4-1110-4105 FICA 2,400.00 165.32 387.50 16.15 2,012.50 101-4-1110-4107 Medicare 550.00 50.74 126.86 23.07 423.14 101-4-1110-4109 Workers Comp 100.00 18.50 37.00 37.00 63.00 TOTAL Personal Services 43,450.00 3,805.04 9,513.50 21.90 33,936.50 Supplies 101-4-1110-4201 Office Supplies 3,000.00 89.98 797.99 26.60 2,202.01 TOTAL Supplies 3,000.00 89.98 797.99 26.60 2,202.01 Other Services & Charges 101-4-1110-4319 Other Professional Services 16,500.00 1.08 2,214.98 13.42 14,285.02 101-4-1110-4322 Postage 400.00 32.28 581.36 145.34 ( 181.36) 101-4-1110-4331 Travel, Conferences & Schools 4,100.00 0.00 0.00 0.00 4,100.00 101-4-1110-4359 Publishing 3,700.00 0.00 661.50 17.88 3,038.50 101-4-1110-4361 Insurance 53,000.00 14,373.50 28,747.00 54.24 14,253.00 101-4-1110-4433 Dues & Subscriptions 16,550.00 0.00 0.00 0.00 16,550.00 101-4-1110-4440 Miscellaneous 10,800.00 5,434.25 5,677.78 52.57 5,122.22 TOTAL Other Services & Charges 105,050.00 19,841.11 37,882.62 36.06 67,167.38 i Capital Outlay I TOTAL Mayor & Council 151,500.00 23,736.13 48,194.11 31.81 103,305.89 Cable TV Personal Services 101-4-1120-4101 Regular Pay 59,700.00 6,890.41 13,551.13 22.70 46,148.87 101-4-1120-4103 Part-time Pay 6,750.00 520.00 832.00 12.33 5,918.00 101-4-1120-4104 PERA 4,350.00 499.56 1,162.06 26.71 3,187.94 101-4-1120-4105 FICA 4,100.00 418.16 924.66 22.55 3,175.34 101-4-1120-4107 Medicare 950.00 97.80 216.26 22.76 733.74 101-4-1120-4108 Insurance 9,150.00 951.00 2,853.00 31.18 6,297.00 101-4-1120-4109 Workers Comp 300.00 73.00 132.00 44.00 168.00 TOTAL Personal Services 85,300.00 9,449.93 19,671.11 23.06 65,628.89 4-10-2013 04:23 PM CITY OF ELK RIVER PAGE: 6 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2013 101-GENERAL FUND General Government 25.00% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Supplies 101-4-1120-4201 Office Supplies 800.00 14.32 14.32 1.79 785.68 TOTAL Supplies 800.00 14.32 14.32 1.79 785.68 Other Services & Charges 101-4-1120-4322 Postage 50.00 0.00 0.00 0.00 50.00 101-4-1120-4331 Travel, Conferences & Schools 1,250.00 0.00 0.00 0.00 1,250.00 101-4-1120-4404 Equip Repair/Maint Services 150.00 0.00 0.00 0.00 150.00 TOTAL Other Services & Charges 1,450.00 0.00 0.00 0.00 1,450.00 Capital Outlay TOTAL Cable TV 87,550.00 9,464.25 19,685.43 22.48 67,864.57 Administrative Services Personal Services 101-4-1210-4101 Regular Pay 361,450.00 41,703.81 82,017.52 22.69 279,432.48 101-4-1210-4103 Part-time Pay 43,350.00 4,639.56 9,075.73 20.94 34,274.27 101-4-1210-4104 PERA 29,350.00 3,359.89 '/,614.03 26.15 21,675.97 101-4-1210-4105 FICA 25,100.00 2,851.07 6,514.37 25.95 18,585.63 101-4-1210-4107 Medicare 5,850.00 666.79 1,523.53 26.04 4,326.47 101-4-1210-4108 Insurance 31,550.00 3,097.24 7,473.31 23.69 24,076.69 101-4-1210-4109 Workers Comp 2,350.00 614.50 1,324.00 56.34 1,026.00 TOTAL Personal Services 499,000.00 56,932.86 115,602.49 23.17 383,397.51 I Supplies 101-4-1210-4201 Office Supplies 11,500.00 208.75 1,183.58 10.29 10,316.42 TOTAL Supplies 11,500.00 208.75 1,183.58 10.29 10,316.42 Other Services & Charges 101-4-1210-4319 Other Professional Services 6,100.00 0.00 327.00 5.36 5,773.00 101-4-1210-4321 Telephone 350.00 110.68 165.37 47.25 184.63 101-4-1210-4322 Postage 1,000.00 302.05 302.05 30.21 697.95 101-4-1210-4331 Travel, Conferences & Schools 7,600.00 0.00 696.16 9.16 6,903.84 101-4-1210-4334 Car Allowance 4,800.00 400.00 1,200.00 25.00 3,600.00 101-4-1210-4359 Publishing 14,000.00 0.00 3,011.00 21.51 10,989.00 101-4-1210-4361 Insurance 200.00 65.50 131.00 65.50 69.00 101-4-1210-4404 Equip Repair/Maint Services 24,000.00 1,070.77 3,025.35 12.61 20,974.65 101-4-1210-4433 Dues & Subscriptions 700.00 7.96 285.92 40.85 414.08 TOTAL Other Services & Charges 58,750.00 1,956.96 9,143.85 15.56 49,606.15 4-10-2013 04:23 PM CITY OF ELK RIVER PAGE: 7 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2013 101-GENERAL FUND General Government 25.00% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Capital Outlay 101-4-1210-4560 Equipment 19,000.00 0.00 0.00 0.00 19,000.00 TOTAL Capital Outlay 19,000.00 0.00 0.00 0.00 19,000.00 i TOTAL Administrative Services 588,250.00 59,098.57 125,929.92 21.41 462,320.08 i Human Resources --------------- Personal Services 101-4-1220-4101 Regular Pay 70,600.00 8,145.12 16,018.76 22.69 54,581.24 101-4-1220-4103 Part-time Pay 0.00 459.36 459.36 0.00 ( 459.36) 101-4-1220-4104 PERA 5,100.00 623.82 1,560.00 30.59 3,540.00 101-4-1220-4105 FICA 4,400.00 523.65 1,301.95 29.59 3,098.05 101-4-1220-4107 Medicare 1,000.00 122.47 304.49 30.45 695.51 101-4-1220-4108 Insurance 6,250.00 525.01 1,978.63 31.66 4,271.37 101-4-1220-4109 Workers Comp 400.00 107.00 222.00 55.50 178.00 TOTAL Personal Services 87,750.00 10,506.43 21,845.19 24.89 65,904.81 Supplies 101-4-1220-4201 Office Supplies 4,SU0.00 169.85 169.85 3.77 4,330.15 TOTAL Supplies 4,500.00 169.85 169.85 3.77 4,330.15 Other Services & Charges 101-4-1220-4319 Other Professional Services 2,000.00 1,000.00 1,000.00 50.00 1,000.00 101-4-1220-4322 Postage 900.00 104.09 104.09 11.57 795.91 i 101-4-1220-4331 Travel, Conferences & Schools 3,000.00 0.00 0.00 0.00 3,000.00 i 101-4-1220-4433 Dues & Subscriptions 800.00 0.00 0.00 0.00 800.00 TOTAL Other Services & Charges 6,700.00 1,104.09 1,104.09 16.48 5,595.91 Capital Outlay TOTAL Human Resources 98,950.00 11,780.37 23,119.13 23.36 75,830.87 i i Elections Personal Services Supplies 101-4-1230-4219 Operating Supplies 0.00 14.32 14.32 0.00 ( 14.32) TOTAL Supplies 0.00 14.32 14.32 0.00 ( 14.32) 4-10-2013 04:23 PM CITY OF ELK RIVER PAGE: 8 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2013 101-GENERAL FUND General Government 25.00% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Other Services & Charges 101-4-1230-4322 Postage 0.00 51.33 51.33 0.00 ( 51.33) TOTAL Other Services & Charges 0.00 51.33 51.33 0.00 ( 51.33) Capital Outlay 4 I TOTAL Elections 0.00 65.65 65.65 0.00 ( 65.65) Finance Personal Services 101-4-1310-4101 Regular Pay 299,450.00 34,550.19 68,104.69 22.74 231,345.31 101-4-1310-4103 Part-time Pay 50,300.00 5,512.32 12,173.05 24.20 3B,126.95 101-4-1310-4104 PERA 25,350.00 2,904.55 6,725.85 26.53 18,624.15 101-4-1310-4105 FICA 21,700.00 2,430.35 5,593.85 25.78 16,106.15 101-4-1310-4107 Medicare 5,100.00 568.38 1,308.23 25.65 3,791.77 101-4-1310-4108 Insurance 30,500.00 2,518.02 7,150.46 23.44 23,349.54 101-4-1310-4109 Workers Comp 2,050.00 531.00 1,054.00 51.41 996.00 TOTAL Personal Services 434,450.00 49,014.81 102,110.13 23.50 332,339.87 Supplies 101-4-1310-4201 Office Supplies 6,900.00 170.04 379.61 5.50 6,520.39 TOTAL Supplies 6,900.00 170.04 379.61 5.50 6,520.39 i Other Services & Charges 101-4-1310-4301 Audit Fees 18,300.00 0.00 2,640.00 14.43 15,660.00 101-4-1310-4319 Other Professional Services 53,500.00 0.00 0.00 0.00 53,500.00 101-4-1310-4321 Telephone 350.00 71.22 73.96 21.13 276.04 101-4-1310-4322 Postage 2,300.00 792.42 792.42 34.45 1,507.58 101-4-1310-4331 Travel, Conferences & Schools 2,450.00 100.00 338.50 13.82 2,111.50 101-4-1310-4359 Publishing 600.00 0.00 0.00 0.00 600.00 101-4-1310-4404 Equip Repair/Maint Services 12,500.00 1.00 13,255.25 106.04 ( 755.25) 101-4-1310-4433 Dues & Subscriptions 1,500.00 285.00 285.00 19.00 1,215.00 101-4-1310-4438 Credit Card Fees 4,000.00 90.69 332.67 8.32 3,667.33 i 101-4-1310-4440 Miscellaneous 1,000.00 91.15 288.15 28.82 711.85 TOTAL Other Services & Charges 96,500.00 1,431.48 18,005.95 18.66 7B,494.05 i Capital Outlay I TOTAL Finance 537,850.00 50,616.33 120,495.69 22.40 417,354.31 i 4-10-2013 04:23 PM CITY OF ELK RIVER PAGE: 9 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2013 101-GENERAL FUND General Government 25.00% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Information Technology Personal Services 101-4-1350-4101 Regular Pay 138,450.00 16,537.67 32,035.36 23.14 106,414.64 101-4-1350-4103 Part-time Pay 13,500.00 0.00 0.00 0.00 13,500.00 101-4-1350-4104 PERA 11,000.00 1,199.00 2,738.98 24.90 8,261.02 101-4-1350-4105 FICA 9,400.00 982.42 2,190.72 23.31 7,209.28 101-4-1350-4107 Medicare 2,200.00 229.77 512.35 23.29 1,687.65 101-4-1350-4108 Insurance 21,450.00 1,720.52 5,202.56 24.25 16,247.44 101-4-1350-4109 Workers Comp 800.00 230.75 442.50 55.31 357.50 TOTAL Personal Services 196,800.00 20,900.13 43,122.47 21.91 153,677.53 Supplies 101-4-1350-4219 Operating Supplies 20,800.00 1,731.46 3,747.16 18.02 17,052.84 TOTAL Supplies 20,800.00 1,731.46 3,747.16 18.02 17,052.84 I Other Services & Charges 101-4-1350-4319 Other Professional Services 5,000.00 0.00 0.00 0.00 5,000.00 101-4-1350-4321 Telephone 1,800.00 161.84 281.84 15.66 1,518.16 101-4-1350-4331 Travel, Conferences & Schools 6,200.00 0.00 91.53 1.48 6,108.47 101-4-1350-4404 Equip Repair/Maint Services 40,200.00 0.00 1,347.75 3.35 38,852.25 TOTAL Other Services & Charges 53,200.00 161.84 1,721.12 3.24 51,478.88 Capital Outlay 101-4-1350-4560 Equipment 25,900.00 0.00 10,900.00 42.08 15,000.00 TOTAL Capital Outlay 25,900.00 0.00 10,900.00 42.08 15,000.00 I i TOTAL Information Technology 296,700.00 22,793.43 59,490.75 20.05 237,209.25 Legal Personal Services Supplies i Other Services & Charges 101-4-1400-4304 Legal Fees 228,000.00 21,469.75 35,450.25 15.55 192,549.75 TOTAL Other Services & Charges 228,000.00 21,469.75 35,450.25 15.55 192,549.75 i TOTAL Legal 228,000.00 21,469.75 35,450.25 15.55 192,549.75 I 4-10-2013 04:23 PM CITY OF ELK RIVER PAGE: 10 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2013 101-GENERAL FUND General Government 25.00% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Community Development Personal Services 101-4-1500-4101 Regular Pay 164,200.00 22,483.70 39,174.18 23.86 125,025.82 i 101-4-1500-4104 PERA 11,900.00 1,630.09 3,005.02 25.25 8,894.98 101-4-1500-4105 FICA 10,200.00 1,380.76 2,532.29 24.83 7,667.71 101-4-1500-4107 Medicare 2,400.00 322.92 592.23 24.68 1,807.77 101-4-1500-4108 Insurance 23,500.00 825.02 2,175.05 9.26 21,324.95 101-4-1500-4109 Workers Comp 1,200.00 320.25 637.50 53.13 562.50 TOTAL Personal Services 213,400.00 26,962.74 48,116.27 22.55 165,283.73 Supplies 101-4-1500-4201 Office Supplies 0.00 0.00 71.55 0.00 ( 71.55) TOTAL Supplies 0.00 0.00 71.55 0.00 ( 71.55) i Other Services & Charges 101-4-1500-4321 Telephone 0.00 92.71 92.71 0.00 ( 92.71) 101-4-1500-4331 Travel, Conferences & Schools 400.00 0.00 238.50 59.63 161.50 TOTAL Other Services & Charges 400.00 92.71 331.21 82.80 68.79 TOTAL Community Development 213,800.00 27,055.45 48,519.03 22.69 165,280.97 Planning i Personal Services 101-4-1510-4101 Regular Pay 154,250.00 13,292.38 30,495.47 19.77 123,754.53 101-4-1510-4103 Part-time Pay 14,550.00 0.00 0.00 0.00 14,550.00 101-4-1510-4104 PERA 12,250..00 963.70 2,855.81 23.31 9,394.19 101-4-1510-4105 FICA 10,450.00 766.98 2,271.35 21.74 8,178.65 101-4-1510-4107 Medicare 2,450.00 179.38 531.21 21.68 1,918.79 101-4-1510-4108 Insurance 21,450.00 1,741.02 5,400.14 25.18 16,049.86 101-4-1510-4109 Workers Comp 950.00 200.25 396.50 41.74 553.50 TOTAL Personal Services 216,350.00 17,143.71 41,950.48 19.39 1.74,399.52 Supplies 101-4-1510-4201 Office Supplies 4,450.00 46.89 46.89 1.05 4,403.11 101-4-1510-4212 Fuels & Lubs 0.00 0.00 296.86 0.00 ( 296.86) TOTAL Supplies 4,450.00 46.89 343.75 7.72 4,106.25 Other Services & Charges 101-4-1510-4321 Telephone 400.00 108.16 161.32 40.33 238.68 101-4-1510-4322 Postage 2,200.00 152.09 152.09 6.91 2,047.91 101-4-1510-4331 Travel, Conferences & Schools 1,650.00 0.00 276.50 16.76 1,373.50 101-4-1510-4359 Publishing 8,000.00 105.00 202.50 2.53 7,797.50 101-4-1510-4361 Insurance 0.00 65.50 131.00 0.00 ( 131.00) 101-4-1510-4404 Equip Repair/Maint Services 2,400.00 377.20 2,299.91 95.83 100.09 4-10-2013 04:23 PM CITY OF ELK RIVER PAGE: 11 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2013 101-GENERAL FUND General Government 25.00% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE 101-4-1510-4433 Dues & Subscriptions 1,000.00 0.00 0.00 0.00 1,000.00 101-4-1510-4440 Miscellaneous 250.00 46.00 46.00 18.40 204.00 TOTAL Other Services & Charges 15,900.00 853.95 3,269.32 20.56 12,630.68 Capital Outlay TOTAL Planning 236,700.00 18,044.55 45,563.55 19.25 191,136.45 City Hall Maintenance Personal Services 101-4-1600-4101 Regular Pay 281,150.00 31,036.09 61,851.35 22.00 219,298.65 101-4-1600-4102 Overtime Pay 3,500.00 992.62 1,408.00 40.23 2,092.00 101-4-1600-4103 Part-time Pay 26,550.00 2,691.00 5,175.69 19.49 21,374.31 101-4-1600-4104 PERA 22,550.00 2,523.91 5,869.68 26.03 16,680.32 101-4-1600-4105 FICA 19,300.00 2,187.36 5,084.43 26.34 14,215.57 101-4-1600-4107 Medicare 4,500.00 511.55 1,189.09 26.42 3,310.91 101-4-1600-4108 Insurance 32,500.00 2,589.03 7,823.09 24.07 24,676.91 101-4-1600-4109 Workers Comp 10,300.00 2,666.25 5,111.50 49.63 5,188.50 TOTAL Personal Services 400,350.00 45,197.81 93,512.83 23.36 306,837.17 Supplies 101-4-1600-4212 Fuels & Lubs 4,000.00 430.79 631.06 15.78 3,368.94 101-4-1600-4217 Uniform Allowance 1,700.00 343.12 411.10 24.18 1,288.90 101-4-1600-4219 Operating Supplies 21,000.00 2,374.73 7,722.37 28.60 19,277.63 TOTAL Supplies 32,700.00 3,148.64 8,764.53 26.80 23,935.47 Other Services & Charges 101-4-1600-4321 Telephone 11,000.00 967.61 2,736.57 24.88 8,263.43 101-4-1600-4331 Travel, Conferences & Schools 1,500.00 255.00 255.00 .17.00 1,245.00 101-4-1600-4361 Insurance 4,400.00 1,225.50 2,451.00 55.70 1,949.00 101-4-1600-4389 Utilities 34,200.00 3,977.11 7,762.45 22.70 26,437.55 101-4-1600-4401 Bldg Repair/Maint Services 23,950.00 4,518.34 6,067.02 25.33 17,882.98 101-4-1600-4404 Equip Repair/Maint Services 8,200.00 0.00 312.56 3.81 7,887.44 101-4-1600-4460 Equip Replacement Charge 1,050.00 87.50 262.50 25.00 787.50 TOTAL Other Services & Charges 84,300.00 11,031.06 19,847.10 23.54 64,452.90 I i Capital Outlay TOTAL City Hall Maintenance 517,350.00 59,377.51 122,124.46 23.61 395,225.54 Contingency 4-10-2013 04:23 PM CITY OF ELK RIVER PAGE: 12 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2013 101-GENERAL FUND General Government 25.00% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Personal Services 101-4-1900-4101 Regular Pay ( 41,600.00) 0.00 0.00 0.00 ( 41,600.00) TOTAL Personal Services ( 41,600.00) 0.00 0.00 0.00 ( 41,600.00) Other Services & Charges 101-4-1900-4440 Miscellaneous 50,000.00 0.00 0.00 0.00 50,000.00 TOTAL Other Services & Charges 50,000.00 0.00 0.00 0.00 50,000.00 TOTAL Contingency 8,400.00 0.00 0.00 0.00 8,400.00 TOTAL General Government 2,965,050.00 303,501.99 648,637.97 21.88 2,316,412.03 Police Administration Personal Services 101-4-2110-4101 Regular Pay 331,700.00 33,057.24 65,012.56 19.60 266,687.44 i 101-4-2110-4104 PERA 44,550.00 4,760.25 11,073.04 24.86 33,476.96 101-4-2110-4105 FICA 2,800.00 0.00 0.00 0.00 2,800.00 101-4-2110-4107 Medicare 3,300.00 304.56 710.34 21.53 2,589.66 101-4-2110-4108 Insurance 37,150.00 1,776.02 5,328.06 14.34 31,821.94 101-4-2110-4109 Workers Comp 61,500.00 16,369.50 32,477.00 52.81 29,023.00 TOTAL Personal Services 481,000.00 56,267.57 114,601.00 23.83 366,399.00 Supplies 101-4-2110-4201 Office Supplies 14,000.00 857.83 1,757.74 12.56 12,242.26 101-4-2110-4217 Uniform Allowance 2,700.00 15.18 579.68 21.47 2,120.32 101-4-2110-4219 Operating Supplies 5,600.00 213.74 2,950.78 52.69 2,649.22 TOTAL Supplies 22,300.00 1,086.75 5,288.20 23.71 17,011.80 Other Services & Charges 101-4-2110-4319 Other Professional Services 4,900.00 38.40 551.33 11.25 4,348.67 101-4-2110-4321 Telephone 32,750.00 1,854.92 3,240.79 9.90 29,509.21 101-4-2110-4322 Postage 2,800.00 750.31 842.53 30.09 1,957.47 101-4-2110-4331 Travel, Conferences & Schools 5,050.00 255.00 1,230.00 24.36 3,820.00 i 101-4-2110-4359 Publishing 500.00 0.00 0.00 0.00 500.00 101-4-2110-4361 Insurance 9,000.00 2,325.00 4,650.00 51.67 4,350.00 101-4-2110-4404 Equip Repair/Maint Services 74,250.00 747.82 39,413.90 53.08 34,836.10 101-4-2110-4433 Dues & Subscriptions 4,500.00 204.00 1,314.00 29.20 3,186.00 101-4-2110-4437 Taxes & Licenses 300.00 0.00 156.00 52.00 144.00 TOTAL Other Services & Charges 134,050.00 6,175.45 51,398.55 38.34 82,651.45 4-10-2013 04:23 PM CITY OF ELK RIVER PAGE: 13 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2013 101-GENERAL FUND Public Safety 25.00% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE I Capital Outlay TOTAL Police Administration 637,350.00 63,529.77 171,287.75 26.87 466,062.25 Patrol Personal Services 101-4-2120-4101 Regular Pay 1,515,850.00 168,475.35 331,027.70 21.84 1,184,822.30 101-4-2120-4102 Overtime Pay 90,000.00 3,051.34 4,362.64 4.85 85,637.36 101-4-2120-4104 PERA 231,250.00 24,699.74 57,902.22 25.04 173,347.78 101-4-2120-4107 Medicare 20,900.00 2,139.60 4,954.91 23.71 15,945.09 101-4-2120-4108 Insurance 171,850.00 12,660.94 37,979.22 22.10 133,870.78 TOTAL Personal Services 2,029,850.00 211,026.97 436,226.69 21.49 1,593,623.31 Supplies 101-4-2120-4212 Fuels & Lubs 131,650.00 12,399.57 25,062.63 19.04 106,587.37 101-4-2120-4217 Uniform Allowance 17,700.00 654.45 1,333.77 7.54 16,366.23 101-4-2120-4219 Operating Supplies 66,450.00 3,757.10 12,134.91 18.26 54,315.09 101-4-2120-4221 Equipment Parts 25,000.00 17.89 523.53 2.09 24,476.47 TOTAL Supplies 240,800.00 16,829.01 39,054.84 16.22 201,745.16 Other Services & Charges 101-4-2120-4331 Travel, Conferences & Schools 20,350.00 1,519.50 1,648.50 8.10 18,701.50 101-4-2120-4404 Equip Repair/Maint Services 25,700.00 123.02 2,604.14 10.13 23,095.86 101-4-2120-4433 Dues & Subscriptions 550.00 0.00 200.00 36.36 350.00 101-4-2120-4460 Equip Replacement Charge 45,200.00 3,766.67 11,300.01 25.00 33,899.99 TOTAL Other Services & Charges 91,800.00 5,409.19 15,752.65 17.16 76,047.35 Capital Outlay TOTAL Patrol 2,362,450.00 233,265.17 491,034.18 20.78 1,871,415.82 i Investigations Personal Services 101-4-2130-4101 Regular Pay 524,200.00 57,871.24 113,899.46 21.73 410,300.54 101-4-2130-4102 Overtime Pay 45,000.00 2,640.47 4,972.03 11.05 40,027.97 101-4-2130-4104 PERA 81,950.00 8,713.67 20,259.53 24.72 61,690.47 101-4-2130-4107 Medicare 7,050.00 685.06 1,554.76 22.05 5,495.24 101-4-2130-4108 Insurance 73,150.00 5,821.46 17,464.38 23.87 55,685.62 I TOTAL Personal Services 731,350.00 75,731.90 158,150.16 21.62 573,199.84 I 4-10-2013 04:23 PM CITY OF ELK RIVER PAGE: 14 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2013 101-GENERAL FUND Public Safety 25.00% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Supplies 101-4-2130-4217 Uniform Allowance 5,500.00 380.70 380.70 6.92 5,119.30 101-4-2130-4219 Operating Supplies 8,500.00 64.11 1,053.31 12.39 7,446.69 TOTAL Supplies 14,000.00 444.81 1,434.01 10.24 12,565.99 k Other Services & Charges 101-4-2130-4319 Other Professional Services 6,250.00 475.00 475.00 7.60 5,775.00 101-4-2130-4331 Travel, Conferences & Schools 8,200.00 1,933.29 2,773.29 33.82 5,426.71 101-4-2130-4433 Dues & Subscriptions 600.00 0.00 150.00 25.00 450.00 101-4-2130-4460 Equip Replacement Charge 11,850.00 987.50 2,962.50 25.00 8,887.50 TOTAL Other Services & Charges 26,900.00 3,395.79 6,360.79 23.65 20,539.21 Capital Outlay TOTAL Investigations 772,250.00 79,572.50 165,944.96 21.49 606,305.04 Police Support Services i Personal Services 101-4-2150-4101 Regular Pay 313,950.00 35,911.21 70,860.47 22.57 243,089.53 101-4-2150-4102 Overtime Pay 10,000.00 528.47 643.92 6.44 9,356.08 101-4-2150-4103 Part-time Pay 35,400.00 2,370.72 4,392.58 12.41 31,007.42 101-4-2150-4104 PERA 26,050.00 2,813.75 6,510.18 24.99 19,539.82 101-4-2150-4105 FICA 22,300.00 2,344.79 5,382.99 24.14 16,917.01 101-4-2150-4107 Medicare 5,200.00 548.37 1,258.87 24.21 3,941.13 101-4-2150-4108 Insurance 39,250.00 3,650.05 10,950.15 27.90 28,299.85 TOTAL Personal Services 452,150.00 48,167.36 99,999.16 22.12 352,150.84 Supplies 101-4-2150-4201 Office Supplies 1,000.00 0.00 0.00 0.00 1,000.00 101-4-2150-4217 Uniform Allowance 3,400.00 0.00 76.98 2.26 3,323.02 101-4-2150-4219 Operating Supplies 13,000.00 938.80 2,856.05 21.97 10,143.95 TOTAL Supplies 17,400.00 938.80 2,933.03 16.86 14,466.97 i Other Services & Charges 101-4-2150-4331 Travel, Conferences & Schools 3,450.00 315.00 490.00 14.20 2,960.00 101-4-2150-4404 Equip Repair/Maint Services 2,100.00 0.00 0.00 0.00 2,100.00 101-4-2150-4409 Contractual Services 17,500.00 519.03 653.77 3.74 16,846.23 101-4-2150-4433 Dues & Subscriptions 500.00 0.00 235.00 47.00 265.00 101-4-2150-4460 Equip Replacement Charge 7,550.00 629.17 1,887.51 25.00 5,662.49 TOTAL Other Services & Charges 31,100.00 1,463.20 3,266.28 10.50 27,833.72 i 4-10-2013 04:23 PM CITY OF ELK RIVER PAGE: 15 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2013 101-GENERAL FUND Public Safety 25.00% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Capital Outlay TOTAL Police Support Services 500,650.00 50,569.36 106,198.47 21.21 394,451.53 Police Reserves Personal Services 101-4-2160-4103 Part-time Pay 5,500.00 0.00 0.00 0.00 5,500.00 101-4-2160-4105 FICA 350.00 0.00 0.00 0.00 350.00 101-4-2160-4107 Medicare 100.00 0.00 0.00 0.00 100.00 TOTAL Personal Services 5,950.00 0.00 0.00 0.00 5,950.00 Supplies 101-4-2160-4217 Uniform Allowance 5,000.00 0.00 0.00 0.00 5,000.00 101-4-2160-4219 Operating Supplies 6,100.00 192.80 192.80 3.16 5,907.20 TOTAL Supplies 11,100.00 192.80 192.80 1.74 10,907.20 Other Services & Charges 101-4-2160-4319 Other Professional Services 1,600.00 0.00 475.00 29.69 1,125.00 101-4-2160-4321 Telephone 100.00 0.00 0.00 0.00 100.00 101-4-2160-4331 Travel, Conferences & Schools 1,700.00 82.50 82.50 4.85 1,617.50 101-4-2160-4359 Publishing 150.00 0.00 0.00 0.00 150.00 101-4-2160-4433 Dues & Subscriptions 1,000.00 0.00 0.00 0.00 1,000.00 TOTAL Other Services & Charges 4,550.00 82.50 557.50 12.25 3,992.50 Capital Outlay TOTAL Police Reserves 21,600.00 275.30 750.30 3.47 20,849.70 Public safety building Personal Services i Supplies 101-4-2190-4219 Operating Supplies 18,200.00 442.80 4,875.71 26.79 13,324.29 i TOTAL Supplies 18,200.00 442.80 4,875.71 26.79 13,324.29 i Other Services & Charges 101-4-2190-4361 Insurance 5,000.00 1,218.00 2,436.00 48.72 2,564.00 101-4-2190-4389 Utilities 19,450.00 2,826.88 5,531.47 28.44 13,918.53 101-4-2190-4401 Bldg Repair/Maint Services 33,350.00 1,103.78 4,036.75 12.10 29,313.25 TOTAL Other Services & Charges 57,800.00 5,148.66 12,004.22 20.77 45,795.78 4-10-2013 04:23 PM CITY OF ELK RIVER PAGE: 16 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2013 101-GENERAL FUND Public Safety 25.00% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Capital Outlay TOTAL Public safety building 76,000.00 5,591.46 16,879.93 22.21 59,120.07 Fire Administration Personal Services 101-4-2310-4101 Regular Pay 99,900.00 11,306.55 22,221.79 22.24 77,678.21 101-4-2310-4103 Part-time Pay 27,000.00 3,059.69 6,405.77 23.73 20,594.23 101-4-2310-4104 PERA 16,350.00 1,849.96 4,316.05 26.40 12,033.95 101-4-2310-4105 FICA 1,650.00 189.69 633.42 38.39 1,016.58 101-4-2310-4106 Other Retirement Contributions 30,000.00 ( 1,000.00) ( 1,000.00) 3.33- 31,000.00 101-4-2310-4107 Medicare 1,850.00 206.93 525.13 28.39 1,324.87 101-4-2310-4108 Insurance 6,250.00 621.01 1,863.03 29.81 4,386.97 101-4-2310-4109 Workcrs Comp 4,150.00 1,385.75 2,602.50 62.71 1,547.50 TOTAL Personal Services 187,150.00 17,619.58 37,567.69 20.07 149,582.31 Supplies 101-4-2310-4201 Office Supplies 3,800.00 70.00 610.79 16.07 3,189.21 101-4-2310-4212 Fuels & Lubs 3,000.00 ( 253.12) 460.46 15.35 2,539.54 101-4-2310-4217 Uniform Allowance 950.00 0.00 0.00 0.00 950.00 101-4-2310-4219 Operating Supplies 20,900.00 229.85 294.53 1.41 20,605.47 101-4-2310-4221 Equipment Parts 0.00 ( 285.51) 0.00 0.00 0.00 TOTAL Supplies 28,650.00 ( 238.78) 1,365.78 4.77 27,284.22 i Other Services & Charges 101-4-2310-4321 Telephone 2,200.00 301.47 759.06 34.50 1,440.94 101-4-2310-4322 Postage 1,000.00 20.79 20.79 2.08 979.21 101-4-2310-4331 Travel, Conferences & Schools 1,800.00 0.00 0.00 0..00 1,800.00 101-4-2310-4361 Insurance 15,500.00 3,471.00 6,942.00 44.79 8,558.00 101-4-2310-4389 Utilities 12,000.00 1,494.21 2,936.16 24.47 9,063.84 101-4-2310-4401 Bldg Repair/Maint Services 5,500.00 0.00 1,428.34 25.97 4,071.66 101-4-2310-4404 Equip Repair/Maint Services 6,500.00 715.17 2,475.00 38.08 4,025.00 I 101-4-2310-4433 Dues & Subscriptions 1,600.00 762.00 762.00 47.63 838.00 101-4-2310-4460 Equip Replacement Charge 33,300.00 2,775.00 8,325.00 25.00 24,975.00 i TOTAL Other Services & Charges 79,400.00 9,539.64 23,648.35 29.78 55,751.65 Capital Outlay TOTAL Fire Administration 295,200.00 26,920.44 62,581.82 21.20 232,618.18 4-10-2013 04:23 PM CITY OF ELK RIVER PAGE: 17 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2013 101-GENERAL FUND Public Safety 25.00% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Fire Operations Personal Services 101-4-2320-4103 Part-time Pay 157,700.00 17,235.85 32,189.61 20.41 125,510.39 101-4-2320-4105 FICA 9,800.00 925.95 1,888.19 19.27 7,911.81 101-4-2320-4107 Medicare 2,300.00 216.57 478.11 20.79 1,821.89 101-4-2320-4108 Insurance 0.00 20.50 20.50 0.00 ( 20.50) 101-4-2320-4109 Workers Comp 21,950.00 5,713.75 10,991.50 50.08 10,958.50 TOTAL Personal Services 191,750.00 24,112.62 45,567.91 23.76 146,182.09 Supplies 101-4-2320-4212 Fuels & Lubs 6,000.00 801.44 1,059.72 17.66 4,940.28 101-4-2320-4217 Uniform Allowance 6,500.00 0.00 0.00 0.00 6,500.00 101-4-2320-4219 Operating Supplies 52,800.00 1,464.96 5,718.34 10.83 47,081.66 101-4-2320-4221 Equipment Parts 6,800.00 685.87 687.79 10.11 6,112.21 TOTAL Supplies 72,100.00 2,952.27 7,465.85 10.35 64,634.15 Other Services & Charges 101-4-2320-4321 Telephone 2,100.00 112.51 202.02 9.62 1,897.98 101-4-2320-4331 Travel, Conferences & Schools 20,450.00 833.30 1,008.30 4.93 19,441.70 101-4-2320-4359 Publishing 100.00 0.00 0.00 0.00 100.00 101-4-2320-4404 Equip Repair/Maint Services 35,300.00 248.06 248.06 0.70 35,051.94 101-4-2320-4409 Contractual Services 6,450.00 0.00 0.00 0.00 6,450.00 101-4-2320-4433 Dues & Subscriptions 0.00 ( 627.00) 0.00 0.00 0.00 TOTAL Other Services & Charges 64,400.00 566.87 1,458.38 2.26 62,941.62 Capital Outlay 101-4-2320-4560 Equipment 16,000.00 0.00 0.00 0.00 16,000.00 TOTAL Capital Outlay 16,000.00 0.00 0.00 0.00 16,000.00 TOTAL Fire Operations 344,250.00 27,631.76 54,492.14 15.83 289,757.86 Emergency Management i ____________________ I Personal Services Supplies 101-4-2330-4201 Office Supplies 300.00 0.00 0.00 0.00 300.00 101-4-2330-4219 Operating Supplies 7,100.00 1,490.56 1,490.56 20.99 5,609.44 TOTAL Supplies 7,400.00 1,490.56 1,490.56 20.14 5,909.44 4-10-2013 04:23 PM CITY OF ELK RIVER PAGE: 18 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2013 101-GENERAL FUND Public Safety 25.00% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Other Services & Charges 101-4-2330-4321 Telephone 650.00 26.00 52.00 8.00 598.00 101-4-2330-4331 Travel, Conferences & Schools 3,650.00 0.00 0.00 0.00 3,650.00 101-4-2330-4389 Utilities 1,200.00 37.83 75.38 6.28 1,124.62 101-4-2330-4404 Equip Repair/Maint Services 3,800.00 278.95 375.14 9.87 3,424.86 101-4-2330-4433 Dues & Subscriptions 100.00 100.00 100.00 100.00 0.00 TOTAL Other Services & Charges 9,400.00 442.78 602.52 6.41 8,797.48 Capital Outlay 101-4-2330-4560 Equipment 12,000.00 0.00 0.00 0.00 12,000.00 TOTAL Capital Outlay 12,000.00 0.00 0.00 0.00 12,000.00 TOTAL Emergency Management 28,800.00 1,933.34 2,093.08 7.27 26,706.92 Building Safety Personal Services 101-4-2410-4101 Regular Pay 417,750.00 50,300.86 95,786.63 22.93 321,963.37 101-4-2410-4102 Overtime Pay 0.00 79.08 276.45 0.00 ( 276.45) 101-4-2410-4103 Part-time Pay 66,950.00 8,589.26 17,226.73 25.73 49,723.27 101-4-2410-4104 PERA 40,200.00 4,213.70 10,375.61 25.81 29,824.39 101-4-2410-4105 FICA 25,700.00 2,987.32 6,677.16 25.98 19,022.84 101-4-2410-4107 Medicare 7,050.00 808.59 1,783.25 25.29 5,266.75 101-4-2410-4108 Insurance 55,650.00 3,963.05 12,939.17 23.25 42,710.83 101-4-2410-4109 Workers Comp 6,700.00 1,796.25 3,587.50 53.54 3,112.50 TOTAL Personal Services 620,000.00 72,738.11 148,652.50 23.98 471,347.50 Supplies 101-4-2410-4201 Office Supplies 4,600.00 12.92 202.71 4.41 4,397.29 101-4-2410-4212 Fuels & Lubs 8,000.00 1,155.80 1,762.52 22.03 6,237.48 101-4-2410-4217 Uniform Allowance 1,900.00 0.00 0.00 0.00 1,900.00 101-4-2410-4219 Operating Supplies 6,900.00 419.97 676.64 9.81 6,223.36 TOTAL Supplies 21,400.00 1,588.69 2,641.87 12.35 18,758.13 Other Services & Charges 101-4-2410-4321 Telephone 4,200.00 205.48 394.66 9.40 3,805.34 101-4-2410-4322 Postage 0.00 232.91 232.91 0.00 ( 232.91) 101-4-2410-4331 Travel, Conferences & Schools 3,200.00 170.00 1,948.06 60.88 1,251.94 101-4-2410-4361 Insurance 650.00 315.75 631.50 97.15 18.50 101-4-2410-4404 Equip Repair/Maint Services 8,300.00 214.48 1,942.86 23.41 6,357.14 101-4-2410-4433 Dues & Subscriptions 1,950.00 1,200.50 1,263.00 64.77 687.00 101-4-2410-4460 Equip Replacement Charge 3,900.00 325.00 975.00 25.00 2,925.00 TOTAL Other Services & Charges 22,200.00 2,664.12 7,387.99 33.28 14,812.01 4-10-2013 04:23 PM CITY OF ELK RIVER PAGE: 19 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2013 101-GENERAL FUND Public Safety 25.00% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE °% OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Capital Outlay TOTAL Building Safety 663,600.00 76,990.92 158,682.36 23.91 504,917.64 Code Enforcement i i Personal Services 101-4-2420-4101 Regular Pay 66,250.00 7,644.01 15,033.22 22.69 51,216.78 101-4-2420-4102 Overtime Pay 0.00 11.94 179.15 0.00 ( 179.15) 101-4-2420-4104 PERA 4,800.00 555.06 1,121.00 23.35 3,679.00 101-4-2420-4105 FICA 4,100.00 487.15 987.57 24.09 3,112.43 101-4-2420-4107 Medicare 950.00 113.93 230.95 24.31 719.05 101-4-2420-4108 Insurance 3,600.00 241.38 547.06 15.20 3,052.94 101-4-2420-4109 Workers Comp 0.00 73.00 146.00 0.00 ( 146.00) TOTAL Personal Services 79,700.00 9,126.47 18,244.95 22.89 61,455.05 Supplies 101-4-2420-4212 Fuels & Lubs 2,250.00 324.37 324.37 14.42 1,925.63 101-4-2420-4219 Operating Supplies 250.00 0.00 0.00 0.00 250.00 TOTAL Supplies 2,500.00 324.37 324.37 12.97 2,175.63 Other Services & Charges 101-4-2420-4321 Telephone 750.00 20.80 47.70 6.36 702.30 101-4-2420-4322 Postage 1,000.00 126.77 126.77 12.68 873.23 101-4-2420-4331 Travel, Conferences & Schools 0.00 1.22 433.72 0.00 ( 433.72) 101-4-2420-4361 Insurance 350.00 32.25 64.50 18.43 285.50 101-4-2420-4460 Equip Replacement Charge 750.00 62.50 187.50 25.00 562.50 TOTAL Other Services & Charges 2,850.00 243.54 860.19 30.18 1,989.81 TOTAL Code Enforcement 85,050.00 9,694.38 19,429.51 22.84 65,620.49 Environmental I i Personal Services 101-4-2440-4101 Regular Pay 36,450.00 1,930.20 3,543.79 9.72 32,906.21 101-4-2440-4104 PERA 2,650.00 139.95 418.34 15.79 2,231.66 101-4-2440-4105 FICA 2,250.00 116.49 348.19 15.48 1,901.81 101-4-2440-4107 Medicare 500.00 27.24 81.42 16.28 418.58 101-4-2440-4108 Insurance 5,300.00 60.01 180.03 3.40 5,119.97 101-4-2440-4109 Workers Comp 550.00 149.25 256.50 46.64 293.50 TOTAT. Persona] Services 47,700.00 2,423.14 4,828.27 10.12 42,871.73 4-10-2013 04:23 PM CITY OF ELK RIVER PAGE: 20 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2013 101-GENERAL FUND Public Safety 25.00% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Supplies 101-4-2440-4201 Office Supplies 500.00 82.75 82.75 16.55 417.25 101-4-2440-4212 Fuels & Lubs 150.00 20.39 55.14 36.76 94.86 101-4-2440-4219 Operating Supplies 1,800.00 0.87 747.75 41.54 1,052.25 TOTAL Supplies 2,450.00 104.01 885.64 36.15 1,564.36 Other Services & Charges 101-4-2440-4321 Telephone 350.00 75.58 80.99 23.14 269.01 101-4-2440-4322 Postage 500.00 34.60 34.60 6.92 465.40 101-4-2440-4331 Travel, Conferences & Schools 1,200.00 0.00 0.00 0.00 1,200.00 101-4-2440-4359 Publishing 100.00 0.00 0.00 0.00 100.00 101-4-2440-4409 Contractual Services 0.00 0.00 35.00 0.00 ( 35.00) 101-4-2440-4433 Dues & Subscriptions 50.00 0.00 0.00 0.00 50.00 TOTAL Other Services & Charges 2,200.00 110.18 150.59 6.85 2,049.41 TOTAL Environmental 52,350.00 2,637.33 5,864.50 11.20 46,485.50 TOTAL Public Safety 5,839,550.00 578,611.73 1,255,239.00 21.50 4,584,311.00 Street Maintenance Personal Services 101-4-3120-4101 Regular Pay 404,300.00 30,770.36 73,555.00 18.19 330,745.00 101-4-3120-4102 Overtime Pay 4,000.00 123.81 334.69 8.37 3,665.31 101-4-3120-4103 Part-time Pay 82,050.00 6,039.58 42,950.59 52.35 39,099.41 101-4-3120-4104 PERA 33,850.00 2,677.67 7,601.11 22.46 26,248.89 101-4-3120-4105 FICA 30,400.00 2,192.23 8,168.80 26.87 22,231.20 101-4-3120-4107 Medicare 7,100.00 512.74 1,910.48 26.91 5,189.52 101-4-3120-4108 Insurance 62,500.00 2,931.81 13,188.53 21.10 49,311.47 101-4-3120-4109 Workers Comp 24,300.00 6,607.00 12,493.00 51.41 11,807.00 TOTAL Personal Services 648,500.00 51,855.20 160,202.20 24.70 488,297.80 I Supplies 101-4-3120-4201 Office Supplies 5,900.00 125.45 125.45 2.13 5,774.55 101-4-3120-4212 Fuels & Lubs 80,250.00 ( 6,368.94) 20,457.57 25.49 59,792.43 101-4-3120-4219 Operating Supplies 127,750.00 3,690.15 15,996.05 12.52 111,753.95 101-4-3120-4226 Street Signs 35,850.00 855.97 801.84 2.24 35,048.16 TOTAL Supplies 249,750.00 ( 1,697.37) 37,380.91 14.97 212,369.09 Other Services & Charges 101-4-3120-4319 Other Professional Services 550.00 0.00 0.00 0.00 550.00 101-4-3120-4321 Telephone 6,100.00 514.82 1,057.35 17.33 5,042,65 101-4-3120-4322 Postage 50.00 0.94 0.94 1.88 49.06 101-4-3120-4331 Travel, Conferences & Schools 3,500.00 529.55 1,189.54 33.99 2,310.46 101-4-3120-4359 Publishing 200.00 0.00 0.00 0.00 200.00 101-4-3120-4361 Insurance 16,000.00 3,996.75 8,809.50 55.06 7,190.50 4-10-2013 04:23 PM CITY OF ELK RIVER PAGE: 21 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2013 101-GENERAL FUND Public Works 25.00% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE 101-4-3120-4389 Utilities 52,000.00 3,747.18 11,735.03 22.57 40,264.97 101-4-3120-4401 Bldg Repair/Maint Services 1,500.00 426.43 426.43 28.43 1,073.57 101-4-3120-4404 Equip Repair/Maint Services 5,000.00 1.95 117.40 2.35 4,882.60 101-4-3120-4409 Contractual Services 447,650.00 2,190.00 3,112.91 0.70 444,537.09 101-4-3120-4415 Equipment Rental 4,500.00 0.00 96.19 2.14 4,403.61 101-4-3120-4417 Uniform Rental 4,700.00 110.76 991.48 21.10 3,708.52 i 101-4-3120-4433 Dues & Subscriptions 350.00 0.00 261.25 74.64 88.75 101-4-3120-4437 Taxes & Licenses 150.00 0.00 0.00 0.00 150.00 101-4-3120-4460 Equip Replacement Charge 89,700.00 7,475.00 22,425.00 25.00 67,275.00 TOTAL Other Services & Charges 631,950.00 18,993.38 50,223.02 7.95 581,726.98 Capital Outlay TOTAL Street Maintenance 1,530,200.00 69,151.21 247,806.13 16.19 1,282,393.87 i Snow Removal Personal Services 101-4-3130-4101 Regular Pay 106,550.00 37,011.01 53,177.91 49.91 53,372.09 101-4-3130-4102 Overtime Pay 20,000.00 9,064.31 16,928.00 84.64 3,072.00 101-4-3130-4103 Part-time Pay 200.00 0.00 525.76 262.88 ( 325.76) 101-4-3130-4104 PERA 8,750.00 3,333.72 5,606.73 64.08 3,143.27 101-4-3130-4105 FICA 7,850.00 2,764.27 4,690.39 59.75 3,159.61 101-4-3130-4107 Medicare 1,850.00 646.47 1,096.93 59.29 753.07 101-4-3130-4108 Insurance 16,550.00 4,125.79 6,901.51 41.70 9,648.49 101-4-3130-4109 Workers Comp 7,950.00 1,716.00 3,432.00 43.17 4,518.00 TOTAL Personal Services 169,700.00 58,661.57 92,359.23 54.43 77,340.77 Supplies 101-4-3130-4219 Operating Supplies 96,000.00 35,229.59 63,449.74 66.09 32,550.26 TOTAL Supplies 96,000.00 35,229.59 63,449.74 66.09 32,550.26 Other Services & Charges i i Capital Outlay i 101-4-3130-4560 Equipment 20,000.00 0.00 0.00 0.00 20,000.00 TOTAL Capital Outlay 20,000.00 0.00 0.00 0.00 20,000.00 TOTAL Snow Removal 285,700.00 93,891.16 155,808.97 54.54 129,891.03 Equipment Services 4-10-2013 04:23 PM CITY OF ELK RIVER PAGE: 22 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2013 101-GENERAL FUND Public Works 25.00% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Personal Services 101-4-3150-4101 Regular Pay 169,400.00 15,955.49 33,498.20 19.77 135,901.80 101-4-3150-4102 Overtime Pay 0.00 387.49 865.40 0.00 ( 865.40) 101-4-3150-4104 PERA 12,300.00 1,184.86 2,981.94 24.24 9,318.06 101-4-3150-4105 FICA 10,500.00 976.87 2,424.42 23.09 8,075.58 101-4-3150-4107 Medicare 2,450.00 228.46 567.01 23.14 1,882.99 101-4-3150-4108 Insurance 21,700.00 1,251.00 4,475.51 20.62 17,224.49 101-4-3150-4109 Workers Comp 4,400.00 1,154.00 2,182.00 49.59 2,218.00 i TOTAL Personal Services 220,750.00 21,138.17 46,994.48 21.29 173,755.52 Supplies 101-4-3150-4219 Operating Supplies 22,500.00 2,534.23 3,884.82 17.27 18,615.18 101-4-3150-4221 Equipment Parts 6,000.00 0.00 0.00 0.00 6,000.00 TOTAL Supplies 28,500.00 2,534.23 3,884.82 13.63 24,615.18 i Other Services & Charges 101-4-3150-4404 Equip Repair/Maint Services 500.00 0.00 0.00 0.00 500.00 101-4-3150-4415 Equipment Rental 0.00 96.19 96.19 0.00 ( 96.19) 101-4-3150-4417 Uniform Rental 3,000.00 221.17 549.19 18.31 2,450.81 TOTAL Other Services & Charges 3,500.00 317.36 645.38 18.44 2,854.62 Capital Outlay TOTAL Equipment Services 252,750.00 23,989.76 51,524.68 20.39 201,225.32 f Engineering Personal Services 101-4-3300-4101 Regular Pay 113,800.00 17,269.46 33,874.33 29.77 79,925.67 '.. 101-4-3300-4104 PERA 8,250.00 1,252.03 2,906.68 35.23 5,343.32 101-4-3300-4105 FICA 7,050.00 1,095.66 2,560.60 36.32 4,489.40 101-4-3300-4107 Medicare 1,650.00 256.25 598.85 36.29 1,051.15 101-4-3300-4108 Insurance 14,150.00 600.01 1,800.03 12.72 12,349.97 101-4-3300-4109 Workers Comp 600.00 164.25 139.50 23.25 460.50 TOTAL Personal Services 145,500.00 20,637.66 41,879.99 28.78 103,620.01 Supplies 101-4-3300-4201 Office Supplies 200.00 1.05 1.05 0.53 198.95 101-4-3300-4212 Fuels & tubs 1,000.00 8.16 46.60 4.66 953.40 101-4-3300-4219 Operating Supplies 1,000.00 81.17 81.17 8.12 918.83 TOTAL Supplies 2,200.00 90.38 128.82 5.86 2,071.18 4-10-2013 04:23 PM CITY OF ELK RIVER PAGE: 23 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2013 101-GENERAL FUND Public Works 25.00% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET '.. DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE i Other Services & Charges 101-4-3300-4319 Other Professional Services 15,000.00 0.00 0.00 0.00 15,000.00 I 101-4-3300-4321 Telephone 1,100.00 76.36 101.35 9.21 998.65 101-4-3300-9322 Postage 300.00 388.13 388.13 129.38 ( 88.13) 101-4-3300-4331 Travel, Conferences & Schools 2,700.00 319.09 319.09 11.82 2,380.91 101-4-3300-4361 Insurance 200.00 50.50 101.00 50.50 99.00 101-4-3300-4404 Equip Repair/Maint Services 5,600.00 194.28 578.24 10.33 5,021.76 101-4-3300-4460 Equip Replacement Charge 750.00 62.50 187.50 25.00 562.50 TOTAL Other Services & Charges 25,650.00 1,090.86 1,675.31 6.53 23,974.69 Capital Outlay TOTAL Engineering 173,350.00 21,818.90 43,684.12 25.20 129,665.88 TOTAL Public Works 2,242,000.00 208,851.03 498,823.90 22.25 1,743,176.10 Parks Department Personal Services 101-4-5110-4101 Regular Pay 335,000.00 38,599.44 75,756.65 22.61 259,243.35 101-4-5110-4102 Overtime Pay 6,600.00 787.64 1,212.70 18.37 5,387.30 101-4-5110-4103 Part-time Pay 58,250.00 0.00 0.00 0.00 58,250.00 I 101-4-5110-4104 PERA 26,200.00 2,855.56 6,601.45 25.20 19,598.55 101-4-5110-4105 FICA 24,900.00 2,368.10 5,401.50 21.69 19,498.50 101-4-5110-4107 Medicare 5,850.00 553.84 1,263.30 21.59 4,586.70 j i 101-4-5110-4108 Insurance 45,600.00 3,770.56 11,340.04 24.87 34,259.96 101-4-5110-4109 Workers Comp 10,500.00 2,809.25 5,523.50 52.60 4,976.50 TOTAL Personal Services 512,900.00 51,744.39 107,099.14 20.88 405,800.86 Supplies 101-4-5110-4212 Fuels & Lubs 40,200.00 2,031.43 7,174.77 17.85 33,025.23 101-4-5110-4217 Uniform Allowance 3,350.00 0.00 169.89 5.07 3,180.11 101-4-5110-4219 Operating Supplies 84,050.00 3,2/1.61 8,343.61 9.93 75,706.39 101-4-5110-4221 Equipment Parts 13,000.00 4,610.13 7,499.14 57.69 5,500.86 TOTAL Supplies 140,600.00 9,913.17 23,187.41 16.49 117,412.59 Other Services & Charges 101-4-5110-4321 Telephone 3,750.00 287.06 526.73 14.05 3,223.27 101-4-5110-4322 Postage 50.00 0.00 0.00 0.00 50.00 101-4-5110-4331 Travel, Conferences & Schools 3,950.00 175.00 424.88 10.76 3,525.12 101-4-5110-4361 Insurance 25,000.00 6,393.75 12,787.50 51.15 12,212.50 101-4-5110-4389 Utilities 24,700.00 235.20 508.34 2.06 24,191.66 101-4-5110-4401 Bldg Repair/Maint Services 4,000.00 0.00 0.00 0.00 4,000.00 101-4-5110-4404 Equip Repair/Maint Services 12,900.00 1,123.16 1,308.16 10.14 11,591.84 i 101-4-5110-4409 Contractual Services 6,650.00 0.00 0.00 0.00 6,650.00 101-4-5110-4415 Equipment Rental 17,000.00 158.02 327.18 1.92 16,672.82 4-10-2013 04:23 PM CITY OF ELK RIVER PAGE: 24 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2013 101-GENERAL FUND Culture & Recreation 25.00% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE 101-4-5110-4460 Equip Replacement Charge 55,950.00 4,662.50 13,987.50 25.00 41,962.50 TOTAL Other Services & Charges 153,950.00 13,034.69 29,870.29 19.40 124,079.71 Capital Outlay TOTAL Parks Department 807,450.00 74,692.25 160,156.84 19.83 647,293.16 Parks & Rec Admin Personal Services 101-4-5210-4101 Regular Pay 281,500.00 28,887.88 60,445.52 21.47 221,054.48 101-4-5210-4103 Part-time Pay 51,550.00 5,272.27 10,238.81 19.86 41,311.19 101-4-5210-4104 PERA 23,800.00 2,339.70 6,094.61 25.61 17,705.39 101-4-5210-4105 FICA 20,650.00 2,059.69 5,071.49 24.56 15,578.51 101-4-5210-4107 Medicare 4,850.00 481.69 1,186.05 24.45 3,663.95 101-4-5210-4108 Insurance 40,000.00 2,342.65 9,151.98 22.88 30,848.02 101-4-5210-4109 Workers Comp 2,000.00 1,068.50 1,993.00 99.65 7.00 TOTAL Personal Services 424,350.00 42,452.38 94,181.46 22.19 330,168.54 Supplies 101-4-5210-4219 Operating Supplies 13,200.00 424.74 4,499.58 34.09 B,700.42 TOTAL Supplies 13,200.00 424.74 4,499.58 34.09 B,700.42 Other Services & Charges 101-4-5210-4321 Telephone 5,350.00 818.90 1,107.86 20.71 4,242.14 101-4-5210-4322 Postage 4,500.00 218.20 218.20 4.85 4,281.80 101-4-5210-4331 Travel, Conferences & Schools 9,850.00 638.87 653.87 6.64 9,196.13 101-4-5210-4349 Advertising/Marketing 32,400.00 3,399.24 3,629.41 11.20 28,770.59 101-4-5210-4361 Insurance 650.00 184.00 368.00 56.62 282.00 101-4-5210-4389 Utilities 4,700.00 760.16 1,455.24 30.96 .3,244..76 101-4-5210-4401 Bldg Repair/Maint Services 14,100.00 1,422.62 3,300.63 23.41 10,799.37 101-4-5210-4404 Equip Repair/Maint Services 11,250.00 842.90 8,559.45 76.08 2,690.55 101-4-5210-4433 Dues & Subscriptions 1,750.00 1,620.00 1,620.00 92.57 130.00 TOTAL Other Services & Charges 84,550.00 9,904.89 20,912.66 24.73 63,637.34 Capital Outlay TOTAL Parks & Rec Admin 522,100.00 52,782.01 119,593.70 22.91 402,506.30 i Recreation Programs i i I 4-10-2013 04:23 PM CITY . OF ELK RIVER PAGE: 25 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2013 101-GENERAL FUND Culture & Recreation 25.00% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET '.. DEPARTMENTAL EXPENDTTURFS BUDGET PERIOD ACTUAL BUDGET BALANCE '.. Personal Services 101-4-5220-4103 Part-time Pay 82,000.00 7,756.91 12,961.90 15.81 69,038.10 101-4-5220-4104 PERA 2,400.00 107.01 186.61 7.78 2,213.39 101-4-5220-4105 FICA 4,350.00 480.93 906.25 20.83 3,443.75 101-4-5220-4107 Medicare 1,200.00 112.47 211.90 17.66 988.10 TOTAL Personal Services 89,950.00 8,457.32 14,266.66 15.86 75,683.34 r Supplies 101-4-5220-4219 Operating Supplies 38,000.00 165.69 1,411.89 3.72 36,588.11 TOTAL Supplies 38,000.00 165.69 1,411.89 3.72 36,588.11 Other Services & Charges 101-4-5220-4409 Contractual Services 62,350.00 89.78 5,219.34 8.37 57,130.66 101-4-5220-4412 Building Rent 1,600.00 0.00 0.00 0.00 1,600.00 101-4-5220-4438 Credit Card Fees 4,600.00 325.06 479.60 10.43 4,120.40 TOTAL Other Services & Charges 68,550.00 414.84 5,698.94 8.31 62,851.06 f TOTAL Recreation Programs 196,500.00 9,037.85 21,377.49 10.88 175,122.51 Concessions Personal Services Supplies Other Services & Charges Sr Ci Lizen Programs Personal Services 101-4-5510-4101 Regular Pay 97,100.00 10,915.20 21,466.56 22.11 75,633.44 101-4-5510-4104 PERA 7,050.00 791.34 1,840.80 26.11 5,209.20 101-4-5510-4105 FICA 6,000.00 667.10 1,545.29 25.75 4,454.71 101-4-5510-4107 Medicare 1,400.00 156.01 361.40 25.81 1,038.60 101-4-5510-4108 Insurance 18,600.00 1,233.02 3,699.06 19.89 14,900.94 101-4-5510-4109 Workers Comp 600.00 154.25 285.50 47.58 314.50 i TOTAL Personal Services 130,750.00 13,916.92 29,198.61 22.33 101,551.39 Supplies 101-4-5510-4219 Operating Supplies 14,900.00 815.93 3,099.07 20.80 11,800.93 TOTAL Supplies 14,900.00 815.93 3,099.07 20.80 11,800.93 i i I I 4-10-2013 04:23 PM CITY OF ELK RIVER PAGE: 26 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2013 101-GENERAL FUND Culture & Recreation 25.00% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Other Services & Charges 101-4-5510-4321 Telephone 2,600.00 162.18 482.42 18.55 2,117.58 101-A 5510-4322 Postage 2,550.00 120.28 720.28 28.25 1,829.72 101-4-5510-4331 Travel, Conferences & Schools 1,800.00 38.42 38.42 2.13 1,761.58 101-4-5510-4361 Insurance 1,500.00 513.25 1,026.50 68.43 473.50 101-4-5510-4389 Utilities 10,050.00 1,088.51 2,134.69 21.24 7,915.31 101-4-5510-4401 Bldg Repair/Maint Services 12,950.00 570.60 2,038.24 15.74 10,911.76 101-4-5510-4404 Equip Repair/Maint Services 2,300.00 246.12 615.91 26.78 1,684.09 101-4-5510-4409 Contractual Services 7,700.00 553.22 1,193.22 15.50 6,506.78 101-4-5510-4433 Dues & Subscriptions 950.00 229.30 229.30 24.14 720.70 TOTAL Other Services & Charges 42,400.00 3,521.88 8,478.98 20.00 33,921.02 Capital Outlay r TOTAL Sr Citizen Programs 188,050.00 18,254.73 40,776.66 21.68 147,273.34 r TOTAL Culture & Recreation 1,714,100.00 154,766.84 341,904.69 19.95 1,372,195.31 Economic Development Personal Services 101-4-6210-4101 Regular Pay 0.00 6,783.24 34,459.01 0.00 ( 34,459.01) f 101-4-6210-4103 Part-time Pay 0.00 1,125.00 3,983.40 0.00 ( 3,983.40) 101-4-6210-4104 PERA 0.00 499.29 2,697.76 0.00 ( 2,697.76) 101-4-6210-4105 FICA 0.00 445.50 2,527.51 0.00 ( 2,527.51) 101-4-6210-4107 Medicare 0.00 104.21 595.51 0.00 ( 595.51) 101-4-6210-4108 Insurance 0.00 992.01 4,992.04 0.00 ( 4,992.04) 101-4-6210-4109 Workers Comp 0.00 251.00 489.00 0.00 ( 489.00) TOTAL Personal Services 0.00 10,200.25 49,744.23 0.00 ( 49,744.23) Other Services & Charges 101-4-6210-4322 Postage 0.00 203.95 203.95 0.00 ( 203.95) 101-4-6210-4440 Miscellaneous 0.00 7.43 ( 32.65) 0.00 32.65 TOTAL Other Services & Charges 0.00 211.38 171.30 0.00 ( 171.30) TOTAL Economic Development 0.00 10,411.63 49,915.53 0.00 ( 49,915.53) Energy City 4-10-2013 04:23 PM CITY OF ELK RIVER PAGE: 27 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2013 101-GENERAL FUND Economic Development 25.00% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Personal Services 101-4-6220-4101 Regular Pay 16,700.00 1,447.68 2,894.41 17.33 13,805.59 101-4-6220-4104 PERA 1,200.00 104.97 244.17 20.35 955.83 101-4-6220-4105 FICA 1,050.00 87.36 201.61 19.20 848.39 101-4-6220-4107 Medicare 250.00 20.44 47.16 18.86 202.84 101-4-6220-4108 Insurance 2,750.00 45.01 135.03 4.91 2,614.97 TOTAL Personal Services 21,950.00 1,705.46 3,522.38 16.05 18,427.62 Supplies 101-4-6220-4219 Operating Supplies 5,000.00 2.85 421.70 8.43 4,578.30 TOTAL Supplies 5,000.00 2.85 421.70 8.43 4,578.30 Other Services & Charges 101-4-6220-4331 Travel, Conferences & Schools 3,000.00 0.00 19.98 0.67 2,980.02 101-4-6220-4359 Publishing 1,500.00 0.00 0.00 0.00 1,500.00 TOTAL Other Services & Charges 4,500.00 0.00 19.98 0.44 4,480.02 i TOTAL Energy City 31,450.00 1,708.31 3,964.06 12.60 27,485.94 e TOTAL Economic Development 31,450.00 12,119.94 53,879.59 171.32 ( 22,429.59) Transfers Out Transfers Out i 101-4-7000-4724 Transfer - Pinewood 44,800.00 0.00 0.00 0.00 44,800.00 TOTAL Transfers Out 44,800.00 0.00 0.00 0.00 44,800.00 TOTAL Transfers Out 44,800.00 0.00 0.00 0.00 44,800.00 TOTAL General 44,800.00 0.00 0.00 0.00 44,800.00 TOTAL EXPENDITURES 12,836,950.00 1,257,851.53 2,798,485.15 21.80 10,038,464.85 REVENUES OVER/(UNDER) EXPENDITURES ( 200,000.00) ( 1,116,112.43) ( 2,248,471.28) 2,048,471.28 i I 4-10-2013 04:23 PM CITY OF ELK RIVER PAGE: 1 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2013 221-ICE ARENA FINANCIAL SUMMARY 25.00% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE REVENUE SUMMARY Ice Arena 722,550.00 149,592.82 177,358.03 24.55 545,191.97 Hockey 36,000.00 16,894.00 54,916.00 152.54 ( 18,916.00) Skating 64,500.00 244.00 9,519.00 14.76 54,981.00 Concessions 78,000.00 3,490.06 30,154.48 38.66 47,845.52 TOTAL REVENUES 901,050.00 170,220.88 271,947.51 30.18 629,102.49 EXPENDITURE SUMMARY Culture & Recreation Ice Arena 888,150.00 54,360.15 119,518.59 13.46 768,631.41 Hockey 19,300.00 9,756.35 9,903.41 51.31 9,396.59 Skating 32,550.00 3,548.82 5,640.37 17.33 26,909.63 Arena Concessions 50,000.00 5,643.29 16,102.92 32.21 33,897.08 TOTAL Culture & Recreation 990,000.00 73,308.61 151,165.29 15.27 838,834.71 TOTAL EXPENDITURES 990,000.00 73,308.61 151,165.29 15.27 838,834.71 REVENUES OVER/(UNDER) EXPENDITURES ( 88,950.00) 96,912.27 120,782.22 ( 209,732.22) i i 4-10-2013 04:23 PM CITY OF ELK RIVER PAGE: 2 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2013 221-ICE ARENA 25.00°% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE °% OF BUDGET REVENUES BUDGET PERIOD ACTUAL BUDGET BALANCE i Ice Arena f Charges for Services 221-3-0000-3464 Ice Rental 493,000.00 146,277.09 152,895.96 31.01 340,104.04 221-3-0000-3465 Admissions 25,500.00 ( 2,362.50) 9,792.00 38.40 15,708.00 221-3-0000-3466 Dry Floor Events 19,500.00 834.00 3,937.00 20.19 15,563.00 221-3-0000-3468 Skate Sharpening 4,300.00 308.00 1,952.00 45.40 2,348.00 221-3-0000-3475 Building Rent 2,600.00 0.00 0.00 0.00 2,600.00 221-3-0000-3482 Advertising fee 18,000.00 786.67 1,700.01 9.44 16,299.99 TOTAL Charges for Services 562,900.00 145,843.26 170,276.97 30.25 392,623.03 Other Revenue 221-3-0000-3621 Interest Income 0.00 0.00 300.11 0.00 ( 300.11) 221-3-0000-3622 Vending Machines 11,800.00 560.63 2,947.23 24.98 8,852.77 221-3-0000-3626 Contributions 7,300.00 2,919.00 2,919.00 39.99 4,381.00 221-3-0000-3629 Miscellaneous Revenue 2,800.00 229.33 786.27 28.08 2,013.73 TOTAL Other Revenue 21,900.00 3,708.96 6,952.61 31.75 14,947.39 Sales 221-3-0000-3791 ATM Revenue 250.00 40.60 128.45 51.38 121.55 TOTAL Sales 250.00 40.60 128.45 51.38 121.55 Transfers In 221-3-0000-3921 Transfers 137,500.00 0.00 0.00 0.00 137,500.00 TOTAL Transfers In 137,500.00 0.00 0.00 0.00 137,500.00 TOTAL Ice Arena 722,550.00 149,592.82 177,358.03 24.55 545,191.97 Hockey Charges for Services 221-3-5410-3461 Recreation Fees 36,000.00 16,894.00 54,916.00 152.54 ( 18,916.00) TOTAL Charges for Services 36,000.00 16,894.00 54,916.00 152.54 ( 18,916.00) Other Revenue TOTAL Hockey 36,000.00 16,894.00 54,916.00 152.54 ( 18,916.00) Skating i 4-10-2013 04:23 PM CITY OF ELK RIVER PAGE: 3 '.. REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2013 221-ICE ARENA 25.00°% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET REVENUES BUDGET PERIOD ACTUAL BUDGET BALANCE t Charges for Services 221-3-5420-3461 Recreation Fees 60,700.00 204.00 7,479.00 12.32 53,221.00 221-3-5420-3465 Admissions 3,800.00 0.00 0.00 0.00 3,800.00 TOTAL Charges for Services 64,500.00 204.00 7,479.00 11.60 57,021.00 Other Revenue 221-3-5420-3629 Miscellaneous Revenue 0.00 40.00 2,040.00 0.00 ( 2,040.00) TOTAL Other Revenue 0.00 40.00 2,040.00 0.00 ( 2,040.00) TOTAL Skating 64,500.00 244.00 9,519.00 14.76 54,981.00 Concessions Charges for Services 221-3-5430-3467 Concessions 78,000.00 3,490.06 30,154.48 38.66 47,845.52 TOTAL Charges for Services 78,000.00 3,490.06 30,154.48 38.66 47,845.52 TOTAL Concessions 78,000.00 3,490.06 30,154.48 38.66 47,845.52 TOTAL REVENUE 901,050.00 170,220.88 271,947.51 30.18 629,102.49 i 4-10-2013 04:23 PM CITY OF ELK RIVER PAGE: 4 REVENUE & EXPENSE REPORT (UNAUDITED) - AS OF: MARCH 31ST, 2013 221-ICE ARENA 25.00% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Ice Arena i Personal Services 221-4-5400-4101 Regular Pay 162,700.00 18,631.14 36,794.87 22.62 125,905.13 f 221-4-5400-4103 Part-time Pay 60,550.00 7,243.69 18,062.44 29.83 42,487.56 j 221-4-5400-4104 PERA 15,450.00 1,645.23 3,869.39 25.04 11,580.61 221-4-5400-4105 FICA 13,900.00 1,562.31 3,886.47 27.96 10,013.53 221-4-5400-4107 Medicare 3,300.00 365.37 908.93 27.54 2,391.07 221-4-5400-4108 Insurance 24,550.00 1,941.03 5,823.09 23.72 18,726.91 221-4-5400-4109 Workers Comp 7,050.00 1,928.50 ( 454.00) 6.44- 7,504.00 221-4-5400-4110 Re-employment Compensation 0.00 320.79 320.79 0.00 ( 320.79) TOTAL Personal Services 287,500.00 33,638.06 69,211.98 24.07 216,288.02 Supplies 221-4-5400--4212 Fuels & Lubs 1,100.00 0.00 12.38 1.13 1,087.62 221-4-5400-4217 Uniform Allowance 900.00 0.00 22.25 2.47 877.75 221-4-5400-4219 Operating Supplies 39,050.00 1,684.39 3,000.88 7.68 36,049.12 221-4-5400-4255 Soft Drinks/Misc 7,000.00 653.01 1,600.17 22.86 5,399.83 221-4-5400-4259 Other Merchandise For Resale 900.00 0.00 0.00 0.00 900.00 TOTAL Supplies 48,950.00 2,337.40 4,635.68 9.47 44,314.32 Other Services & Charges 221-4-5400-4321 Telephone 3,250.00 186.81 311.94 9.60 2,938.06 221-4-5400-4322 Postage 400.00 15.73 15.73 3.93 384.27 221-4-5400-4331 Travel, Conferences & Schools 1,500.00 0.00 162.16 10.81 1,337.84 221-4-5400-4359 Publishing 3,200.00 359.00 359.00 11.22 2,841.00 i 221-4-5400-4361 Insurance 7,100.00 2,029.50 4,059.00 57.17 3,041.00 221-4-5400-4389 Utilities 149,050.00 14,600.32 26,992.12 18.11 122,057.88 221-4-5400-4401 Bldg Repair/Maint Services 24,900.00 1,024.04 13,075.84 52.51 11,824.16 221-4-5400-4409 Contractual Services 1,800.00 25.00 31.32 1.74 1,768.68 221-4-5400-4415 Equipment Rental 2,700.00 144.29 433.82 16.07 2,266.18 221-4-5400-4433 Dues & Subscriptions 500.00 0.00 230.00 46.00 270.00 TOTAL Other Services & Charges 194,400.00 18,384.69 45,670.93 23.49 148,729.07 Capital Outlay 221-4-5400-4520 Buildings & Structures 113,300.00 0.00 0.00 0.00 113,300.00 221-4-5400-4560 Equipment 244,000.00 0.00 0.00 0.00 244,000.00 TOTAL Capital Outlay 357,300.00 0.00 0.00 0.00 357,300.00 Transfers Out TOTAL Ice Arena 888,150.00 54,360.15 119,518.59 13.46 768,631.41 4-10-2013 04:23 PM CITY OF ELK RIVER PAGE: 5 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2013 221-ICE ARENA Culture & Recreation 25.00% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Hockey Personal Services 221-4-5410-4103 Part-time Pay 850.00 0.00 0.00 0.00 850.00 221-4-5410-4105 FICA 50.00 0.00 0.00 0.00 50.00 TOTAL Personal Services 900.00 0.00 0.00 0.00 900.00 i Supplies 221-4-5410-4219 Operating Supplies 9,100.00 8,960.40 8,960.40 98.47 139.60 TOTAL Supplies 9,100.00 8,960.40 8,960.40 98.47 139.60 Other Services & Charges 221-4-5410-4359 Publishing 500.00 0.00 0.00 0.00 500.00 221-4-5410-4409 Contractual Services 6,000.00 25.00 25.00 0.42 5,975.00 221-4-5410-4438 Credit Card Fees 2,800.00 770.95 918.01 32.79 1,881.99 TOTAL Other Services & Charges 9,300.00 795.95 943.01 10.14 8,356.99 TOTAL Hockey 19,300.00 9,756.35 9,903.41 51.31 9,396.59 Skating Personal Services 221-4-5420-4103 Part-time Pay 17,800.00 2,261.61 3,998.35 22.46 13,801.65 221-4-5420-4104 PERA 1,000.00 20.52 39.68 3.97 960.32 221-4-5420-4105 FICA 1,100.00 140.25 287.80 26.16 812.20 221-4-5420-4107 Medicare 250.00 32.77 67.26 26.90 182.74 TOTAL Personal Services 20,150.00 2,455.15 4,393.09 21.80 15,756.91 Supplies 221-4-5420-4219 Operating Supplies 5,300.00 0.00 0.00 0.00 5,300.00 TOTAL Supplies 5,300.00 0.00 0.00 0.00 5,300.00 Other Services & Charges 221-4-5420-4359 Publishing 1,000.00 0.00 0.00 0.00 1,000.00 221-4-5420-4409 Contractual Services 3,300.00 988.60 988.60 29.96 2,311.40 221-4-5420-4438 Credit Card Fees 2,800.00 105.07 258.68 9.24 2,541.32 TOTAL Other Services & Charges 7,100.00 1,093.67 1,247.28 17.57 5,852.72 i TOTAL Skating 32,550.00 3,548.82 5,640.37 17.33 26,909.63 i i 4-10-2013 04:23 PM CITY OF ELK RIVER PAGE: 6 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2013 221-ICE ARENA Culture & Recreation 25.00% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Arena Concessions Personal Services 221-4-5430-4103 Part-time Pay 21,300.00 1,742.53 5,574.36 26.17 15,725.64 221-4-5430-4104 PERA 200.00 21.98 127.01 63.51 72.99 221-4-5430-4105 FICA 1,300.00 108.05 433.27 33.33 866.73 221-4-5430-4107 Medicare 300.00 25.27 101.34 33.78 198.66 TOTAL Personal Services 23,100.00 1,897.83 6,235.98 27.00 16,864.02 Supplies 221-4-5430-4219 Operating Supplies 2,150.00 65.65 215.44 10.02 1,934.56 221-4-5430-4259 Other Merchandise For Resale 24,750.00 3,679.81 9,651.50 39.00 15,098.50 TOTAL Supplies 26,900.00 3,745.46 9,866.94 36.68 17,033.06 i TOTAL Arena Concessions 50,000.00 5,643.29 16,102.92 32.21 33,897.08 TOTAL Culture & Recreation 990,000.00 73,308.61 151,165.29 15.27 838,834.71 TOTAL EXPENDITURES 990,000.00 73,308.61 151,165.29 15.27 838,834.71 REVENUES OVER/(UNDER) EXPENDITURES ( 88,950.00) 96,912.27 120,782.22 ( 209,732.22) i 4-10-2013 04:23 PM CITY OF ELK RIVER PAGE: 1 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2013 222-PINEWOOD GOLF COURSE FINANCIAL SUMMARY 25.00% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE i REVENUE SUMMARY Pinewood Golf Course 233,300.00 1,060.00 2,020.00 0.87 231,280.00 TOTAL REVENUES 233,300.00 1,060.00 2,020.00 0.87 231,280.00 EXPENDITURE SUMMARY Culture & Recreation Golf Course 233,300.00 17,413.90 32,222.14 13.81 201,077.86 TOTAL Culture & Recreation 233,300.00 17,413.90 32,222.14 13.81 201,077.86 TOTAL EXPENDITURES 233,300.00 17,413.90 32,222.14 13.81 201,077.86 REVENUES OVER/(UNDER) EXPENDITURES 0.00 ( 16,353.90) ( 30,202.14) 30,202.14 I i i 4-10-2013 04:23 PM CITY OF ELK RIVER PAGE: 2 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2013 222-PINEWOOD GOLF COURSE 25.00% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET REVENUES BUDGET PERIOD ACTUAL BUDGET BALANCE Pinewood Golf Course Charges for Services 222-3-0000-3461 Recreation Fees 17,000.00 1,060.00 2,020.00 11.88 14,980.00 222-3-0000-3467 Concessions 16,000.00 0.00 0.00 0.00 16,000.00 222-3-0000-3469 Other Sales 3,500.00 0.00 0.00 0.00 3,500.00 222-3-0000-3476 Green Fees 110,000.00 0.00 0.00 0.00 110,000.00 222-3-0000-3477 Membership Fees 17,000.00 0.00 0.00 0.00 17,000.00 222-3-0000-3478 Golf Cart Rental 20,000.00 0.00 0.00 0.00 20,000.00 222-3-0000-3479 Tournaments 5,000.00 0.00 0.00 0.00 5,000.00 TOTAL Charges for Services 188,500.00 1,060.00 2,020.00 1.07 186,480.00 Other Revenue Sales Other Financing Sources Transfers In 222-3-0000-3922 Transfer-General Fund 44,800.00 0.00 0.00 0.00 44,800.00 TOTAL Transfers In 44,800.00 0.00 0.00 0.00 44,800.00 i TOTAL Pinewood Golf Course 233,300.00 1,060.00 2,020.00 0.87 231,280.00 TOTAL REVENUE 233,300.00 1,060.00 2,020.00 0.87 231,280.00 i 4-10-2013 04:23 PM CITY OF ELK RIVER PAGE: 3 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: MARCH 31ST, 2013 222-PINEWOOD GOLF COURSE 25.00% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Golf Course Personal Services 222-4-5300-4101 Regular Pay 90,100.00 7,643.07 15,022.02 16.67 75,077.98 222-4-5300-4103 Part-time Pay 29,900.00 1,071.00 1,071.00 3.58 28,829.00 222-4-5300-4104 PERA 8,700.00 631.77 1,365.95 15.70 7,334.05 222-4-5300-4105 FICA 7,450.00 534.92 1,152.04 15.46 6,297.96 222-4-5300-4107 Medicare 1,750.00 125.09 269.41 15.39 1,480.59 222-4-5300-4108 Insurance 6,250.00 484.01 1,452.03 23.23 4,797.97 222-4-5300-4109 Workers Comp 1,700.00 446.25 828.50 48.74 871.50 2.22-4-5300-4110 Re-employment Compensation 0.00 1,833.60 1,833.60 0.00 ( 1,833.60) TOTAL Personal Services 145,850.00 12,769.71 22,994.55 15.77 122,855.45 Supplies 222-4-5300-4212 Fuels & Lubs 5,000.00 0.00 0.00 0.00 5,000.00 222-4-5300-4217 Uniform Allowance 600.00 0.00 21.38 3.56 578.62 222-4-5300-4219 Operating Supplies 28,150.00 2.33 33.32 0.12 28,116.68 222-4-5300-4259 Other Merchandise For Resale 9,500.00 1,628.10 1,628.10 17.14 7,871.90 TOTAL Supplies 43,250.00 1,630.43 1,682.80 3.89 41,567.20 Other Services & Charges 222-4-5300-4321 Telephone 2,400.00 189.09 248.94 10.37 2,151.06 222-4-5300-4331 Travel, Conferences & Schools 250.00 0.00 51.00 20.40 199.00 222-4-5300-4349 Advertising/Marketing 5,000.00 0.00 0.00 0.00 5,000.00 222-4-5300-4361 Insurance 10,700.00 2,715.75 5,431.50 50.76 5,268.50 222-4-5300-4389 Utilities 6,600.00 74.30 290.52 4.40 6,309.48 222-4-5300-4401 Bldg Repair/Maint Services 8,000.00 20.04 40.08 0.50 7,959.92 222-4-5300-4404 Equip Repair/Maint Services 4,000.00 0.00 720.00 18.00 3,280.00 222-4-5300-4415 Equipment Rental 1,350.00 0.00 0.00 0.00 1,350.00 222-4-5300-4437 Taxes & Licenses 900.00 2.57 716.54 79.62 183.46 222-4-5300-4438 Credit Card Fees 5,000.00 12.01 46.21 0.92 4,953.79 TOTAL Other Services & Charges 44,200.00 3,013.76 7,544.79 17.07 36,655.21 Capital Outlay Debt Service TOTAL Golf Course 233,300.00 17,413.90 32,222.14 13.81 201,077.86 TOTAL Culture & Recreation 233,300.00 17,413.90 32,222.14 13.81 201,077.86 TOTAL EXPENDITURES 233,300.00 17,413.90 32,222.14 13.81 201,077.86 REVENUES OVER/(UNDER) EXPENDITURES 0.00 ( 16,353.90) ( 30,202.14) 30,202.14 o 0 o e N O\ M M N N 1 O N H p aUp M Q` N O` 00 O\ O W M ON O O ON py O O O ti N O\ U M r- b r r O. 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O ® � O � Y � F 4. •G y 0 � G p, y w O ttl A' U U w q U .D W W � FO+ �b p O o 4-10-2013 04:27 PM CITY OF ELK RIVER PAGE: 1 POOLED CASH REPORT (FUND 999) AS OF: MARCH 31ST, 2013 BEGINNING CURRENT CURRENT FUND ACCOUNT# ACCOUNT NAME BALANCE ACTIVITY BALANCE CLAIM ON CASH 002-1010 Cash - Section 125 24,949.70 46.56 24,996.26 101-1010 Cash - General Fund 5,191,359.05 ( 1,142,191.74) 4,049,167.31 211-1010 Cash - Library 447,373.41 ( 4,230.12) 443,143.29 221-1010 Cash - Ice Arena 185,142.35 ( 23,568.36) 161,573.99 222-1010 Cash - Pinewood Golf Course ( 10,351.99) ( 16,353.90) ( 26,705.89) 223-1010 Cash - Sr Citizen Account 11,279.51 ( 2,251.27) 9,028.24 225-1010 Cash - Park Dedication 20,324.70 0.00 20,324.70 I 228-1010 Cash - Landfill 763,806.46 ( 7,284.88) 756,521.58 231-1010 Cash - Landfill Const Debris 704,021.30 0.00 704,021.30 240-1010 Cash - Micro Loan Fund 916,087.40 2,466.97 918,554.37 241-1010 Cash - Federal DEED 707,290.41 0.00 707,290.41 242-1010 Cash - State DEED 402,445.99 0.00 402,445.99 245-1010 Cash - Development Fund 887,207.36 6,000.00 893,207.36 290-1010 Cash - Capital Outlay Reserve 1,313,383.36 ( 39,163.89) 1,274,219.47 291-1010 Cash - Insurance Reserve 356,542.42 ( 59,442.93) 297,099.49 292-1010 Cash - Govt Bldgs Reserve 4,612,465.47 ( 53,261.21) 4,559,204.26 294-1010 Cash - Drug Forfeiture 27,618.10 1,940.61 29,558.71 I 295-1010 Cash - Severance Pay Reserve 146,513.98 0.00 146,513.98 296-1010 Cash - GRE Reserve 1,576,982.21 0.00 1,576,982.21 311-1010 Cash - 2003A GO Bonds ( 40,129.95) 0.00 ( 40,129.95) 312-1010 Cash - 2005A GO Bonds 112,100.97 ( 402.50) 111,698.47 313-1010 Cash - 2007C GO Bonds 39,726.61 ( 11000.00) 38,726.61 333-1010 Cash - 2010A GO Cap Imp Bonds 177,811.18 ( 11000.00) 176,811.18 344-1010 Cash - 2006C Cap Imp Bonds Lby 0.00 ( 431.25) ( 431.25) 345-1010 Cash - 2012A CIP Bonds-PW 1,244.28 0.00 1,244.28 403-1010 Cash - Street Improvement 4,631,640.77 ( 3,336.23) 4,628,304.54 404-1010 Cash - Surface Water Managemnt 191,179.62 ( 2,055.35) 189,124.27 406-1010 Cash - City Wide Trunk Util 4,514,827.11 1,608.18 4,516,435.29 410-1010 Cash - Equipment Replacement 980,526.76 ( 11,129.10) 969,397.66 426-1010 Cash - YMCA 871,543.12 0.00 871,543.12 440-1010 Cash - Park Improvement 122,776.33 ( 24,397.88) 98,378.45 459-1010 Cash - TIE #19 Highway 169 367,417.40 0.00 367,417.40 602-1010 Cash - Wastewater Treatment 5,107,155.97 44,203.20 5,151,359.17 603-1010 Cash - Liquor 1,603,935.48 172,457.76 1,776,393.24 605-1010 Cash - Garbage 609,546.40 11,729.51 621,275.91 801-1010 Cash - Interest 0.00 28,863.63 28,863.63 821-1010 Cash - Developer Escrow 56,211.90 950.00 57,161.90 TOTAL CLAIM ON CASH 37,631,955.14 ( 1,121,234.19) 36,510,720.95 i CASH IN BANK - POOLED CASH 999-1000 A/P BANK ACCOUNTS 41,493,522.47 46,609.29 41,540,131.76 999-1001 PY BANK ACCOUNT (32,243,756.89) ( 1,167,843.48) (33,411,600.37) 999-1002 POOLED INVESTMENTS 28,382,189.56 0.00 28,382,189.56 SUBTOTAL CASH IN BANK - POOLED CASH 37,631,955.14 ( 1,121,234.19) 36,510,720.95