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INFORMATION 12-15-2014 Information i City o E Memorandum •-,r. River TO: Mayor and City Council From: Tim Simon, Finance Director Date: December 15, 2014 Subject: November 2014 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 provide an important picture of the city's financial health. For the month of November, actual revenues (except for property taxes and state aids) and expenditures should run about 92% 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: • Excluding transfers,revenue collections are about 55% of budget estimates. The second half property taxes of nearly$5 million were received December 2. • Licenses and permits collections are in line with budget estimates at about 91% and building-related permit collections are about 89% of budget estimates. ■ Charges for services are 102% of budget estimates. ■ Fines and forfeits collections,which lag a month,are over 92% of budget estimates. ■ The transfers in reflect the Utilities' 3% contribution based on electric sales through October. Expenditures: ■ Excluding transfers,total departmental expenditures are about 85% of budget and most departments are within or below budget. Due to the early arrival of winter,the snow removal expenditures are about 104% of budget. p 0 W I H L a 0 AVRE 2014 Monthly Expenditures $14,000 $12,000 o $10,000 z Ln Q $8,000 O $6,000 $4,000 $2,000 $0 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Actual $962 $1,891 $2,882 $3,850 $4,699 $5,688 $6,747 $8,093 $9,017 1$9,%3 510,903 Budget $1,073 $2,145 $3,218 $4,290 $5,363 $6,435 $7,508 $8,580 1 $9,653 1$10,7251$11,7981$12,871 Ice Arena For November, expenditures exceed revenues by$48,785. Revenues of$565,747 are about 72% of budget and expenditures of$614,532 are about 61% of budget estimates. Ice rental revenues of$354,432 are at 68% of budget which include ice rental billings through October. Pinewood Golf The ongoing expenditures associated with the golf course total$98,787 as of the end of November. Personal services will be reallocated at year end to those departments where staff time was utilized during the year. Attachments ■ Revenue &Expense Report ■ Enterprise Funds—Budget to Actual ■ Cash Report—All Funds 12-09-2014 12:37 PM CITY OF ELK RIVER PAGE: 1 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: NOVEMBER 30TH, 2014 INFORMATION 101-GENERAL FUND FINANCIAL SUMMARY 91.67° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE REVENUE SUMMARY General Fund 12,870,500.00 255,142.82 7,583,832.58 58.92 5,286,667.42 TOTAL REVENUES 12,870,500.00 255,142.82 7,583,832.58 58.92 5,286,667.42 EXPENDITURE SUMMARY General Government Mayor & Council 150,550.00 5,274.39 121,267.04 80.55 29,282.96 Cable TV 93,000.00 7,177.55 78,381.43 84.28 14,618.57 Administrative Services 594,000.00 37,126.66 515,378.94 86.76 78,621.06 Human Resources 96,000.00 9,342.39 83,295.92 86.77 12,704.08 Elections 38,750.00 15,302.88 29,434.29 75.96 9,315.71 Finance 560,850.00 36,904.42 509,240.41 90.80 51,609.59 Information Technology 297,600.00 18,735.48 238,987.09 80.30 58,612.91 Legal 218,000.00 18,858.20 176,509.57 80.97 41,490.43 Community Development 325,500.00 25,078.69 286,885.20 88.14 38,614.8C Planning 192,500.00 15,287.75 162,887.28 84.62 29,612.72 City Hall Maintenance 544,950.00 37,400.64 485,561.24 89.10 59,388.76 Contingency 47,500.00) 0.00 0.00 O.00 ( 47,500.00) TOTAL General Government 3,064,200.00 226,489.05 2,687,828.41 87.72 376,371.59 Public Safety Police Administration 629,650.00 39,475.84 588,559.07 93.47 41,090.93 Patrol 2,428,450.00 173,455.63 1,974,289.12 81.30 454,160.88 Investigations 807,050.00 55,649.23 647,611.48 80.24 159,438.52 Police Support Services 526,300.00 40,538.60 443,981.26 84.36 82,318.74 Police Reserves 20,700.00 135.34 8,185.63 39.54 12,514.37 Public safety building 63,050.00 5,093.82 64,439.90 102.20 ( 1,389.90) Fire Administration 372,450.00 29,279.23 285,922.05 76.77 86,527.95 Fire Operations 391,450.00 22,972.18 273,533.53 69.88 117,916.47 Emergency Management 24,150.00 239.75 7,217.75 29.89 16,932.25 Building Safety 617,950.00 46,549.10 518,634.05 83.93 99,315.9E Code Enforcement 88,600.00 7,907.08 78,387.04 88.47 10,212.96 Environmental 31,800.00 2,859.41 23,907.10 75.18 7,892.9C TOTAL Public Safety 6,001,600.00 424,155.21 4,914,667.98 81.89 1,086,932.02 Public Works Street Maintenance 1,239,750.00 66,607.20 1,053,025.85 84.94 186,724.1E Snow Removal 277,750.00 41,440.57 287,903.62 103.66 ( 10,153.62) Equipment Services 184,150.00 15,220.08 159,359.33 86.54 24,790.67 Engineering 166,850.00 15,945.82 180,240.67 108.03 ( 13,390.67) TOTAL Public Works 1,868,500.00 139,213.67 1,680,529.47 89.94 187,970.53 12-09-2014 12:37 PM CITY OF ELK RIVER PAGE: 2 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: NOVEMBER 30TH, 2014 101-GENERAL FUND FINANCIAL SUMMARY 91.67° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE Culture & Recreation Parks Department 938,450.00 83,094.51 821,770.60 87.57 116,679.4C Parks & Rec Admin 531,800.00 35,446.28 450,933.73 84.79 80,866.27 Recreation Programs 200,200.00 7,900.58 157,768.51 78.81 42,431.49 Sr Citizen Programs 193,550.00 15,790.50 169,584.68 87.62 23,965.32 TOTAL Culture & Recreation 1,864,000.00 142,231.87 1,600,057.52 85.84 263,942.48 Economic Development Economic Development 0.00 7,361.34 14,698.23 0.00 ( 14,698.23) Energy City 12,100.00 383.95 4,880.93 40.34 7,219.07 TOTAL Economic Development 12,100.00 7,745.29 19,579.16 161.81 ( 7,479.16) General Transfers Out 60,100.00 0.00 0.00 O.00 60,100.00 TOTAL General 60,100.00 0.00 0.00 O.00 60,100.00 TOTAL EXPENDITURES 12,870,500.00 939,835.09 10,902,662.54 84.71 1,967,837.46 REVENUES OVER/(UNDER) EXPENDITURES 0.00 ( 684,692.27) ( 3,318,829.96) 3,318,829.96 12-09-2014 12:37 PM CITY OF ELK RIVER PAGE: 3 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: NOVEMBER 30TH, 2014 101-GENERAL FUND 91.67° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET REVENUES BUDGET PERIOD ACTUAL BUDGET BALANCE General Fund Taxes 101-3-0000-3111 Current Ad Valorem Taxes 9,181,300.00 0.00 4,334,653.18 47.21 4,846,646.82 101-3-0000-3112 Delinquent Ad Valorem Taxes 0.00 0.00 42,451.52 0.00 ( 42,451.52) 101-3-0000-3121 Gravel Tax 125,000.00 62,001.76 96,011.74 76.81 28,988.26 101-3-0000-3131 Penalties/Interest 0.00 0.00 9,729.86 O.00 ( 9,729.86) TOTAL Taxes 9,306,300.00 62,001.76 4,482,846.30 48.17 4,823,453.7C Licenses & Permits 101-3-0000-3211 Liquor License 62,000.00 300.00 61,225.00 98.75 775.00 101-3-0000-3212 Amusement License 1,400.00 1,050.00 1,050.00 75.00 350.00 101-3-0000-3213 Cigarette License 3,000.00 2,850.00 2,925.00 97.50 75.00 101-3-0000-3214 Apartment License 27,000.00 3,221.00 22,380.00 82.89 4,620.00 101-3-0000-3216 Mining License 21,000.00 0.00 23,685.15 112.79 ( 2,685.15) 101-3-0000-3217 Garbage Hauler License 2,000.00 615.00 780.00 39.00 1,220.00 101-3-0000-3218 Other Business License/Permit 16,500.00 3,600.00 12,970.00 78.61 3,530.00 101-3-0000-3229 NPDES Permit 5,000.00 525.00 10,325.00 206.50 ( 5,325.00) 101-3-0000-3231 Building Permit 230,000.00 36,317.70 295,054.00 128.28 ( 65,054.00) 101-3-0000-3232 Plumbing/Heating Permit 190,000.00 2,280.00 79,003.44 41.58 110,996.56 101-3-0000-3233 Permit Surcharge 2,000.00 ( 306.59) 2,747.13 137.36 ( 747.13) 101-3-0000-3235 Animal License 6,000.00 290.00 5,314.00 88.57 686.00 101-3-0000-3236 Parking Permit 1,500.00 20.00 487.82 32.52 1,012.18 101-3-0000-3237 Other Non-Business Lic/Permit 8,500.00 160.00 7,165.00 84.29 1,335.00 TOTAL Licenses & Permits 575,900.00 50,922.11 525,111.54 91.18 50,788.46 Intergovernmental Rev 101-3-0000-3322 MV Credit 0.00 0.00 1,814.80 0.00 ( 1,814.80) 101-3-0000-3324 PERA Aid 14,100.00 0.00 6,992.00 49.59 7,108.00 101-3-0000-3325 Police 20 Aid 220,000.00 0.00 225,940.88 102.70 ( 5,940.88) 101-3-0000-3326 Police Training Reimb 11,400.00 0.00 9,654.30 84.69 1,745.7C 101-3-0000-3329 State Crime Prevention Grant 30,000.00 0.00 17,051.65 56.84 12,948.3E 101-3-0000-3330 Other State Grants 2,400.00 0.00 2,055.75 85.66 344.25 TOTAL Intergovernmental Rev 277,900.00 0.00 263,509.38 94.82 14,390.62 Charges for Services 101-3-0000-3412 Planning & Zoning Fees 12,000.00 975.00 17,115.00 142.63 ( 5,115.00) 101-3-0000-3413 Plan Check Fee 90,000.00 21,644.88 133,968.67 148.85 ( 43,968.67) 101-3-0000-3415 Special Assessment Search 1,000.00 0.00 620.00 62.00 380.00 101-3-0000-3417 Copies 2,600.00 225.31 1,542.25 59.32 1,057.7E 101-3-0000-3418 Other General Govt Services 4,000.00 397.50 3,673.13 91.83 326.87 101-3-0000-3430 Lockout Fees 7,500.00 540.00 6,680.00 89.07 820.00 101-3-0000-3431 Police Services 4,000.00 750.00 4,960.00 124.00 ( 960.00) 101-3-0000-3432 School Liaison 99,300.00 0.00 99,312.00 100.01 ( 12.00) 101-3-0000-3434 Animal Impound Fee 3,500.00 250.00 2,850.00 81.43 650.00 101-3-0000-3436 Fire Contracts 201,000.00 0.00 206,950.00 102.96 ( 5,950.00) 101-3-0000-3437 Fire Services 4,000.00 0.00 2,552.23 63.81 1,447.77 12-09-2014 12:37 PM CITY OF ELK RIVER PAGE: 4 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: NOVEMBER 30TH, 2014 101-GENERAL FUND 91.67° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET REVENUES BUDGET PERIOD ACTUAL BUDGET BALANCE 101-3-0000-3438 Fire Inspections 14,000.00 0.00 0.00 0.00 14,000.00 101-3-0000-3450 Maintenance Facility Rent 0.00 1,156.50 6,939.00 0.00 ( 6,939.00) 101-3-0000-3451 Street Services 29,000.00 1,315.00 19,783.23 68.22 9,216.77 101-3-0000-3452 Engineering Services Reimb 87,350.00 32,497.73 100,280.07 114.80 ( 12,930.07) 101-3-0000-3461 Recreation Fees 125,000.00 203.20 83,268.42 66.61 41,731.58 101-3-0000-3462 Sr Center Activities 20,050.00 2,529.00 26,396.02 131.65 ( 6,346.02) 101-3-0000-3472 Park Use Fee 20,800.00 490.61 18,859.71 90.67 1,940.29 101-3-0000-3475 Building Rent 2,400.00 200.00 2,200.00 91.67 200.00 101-3-0000-3483 Sewer Inspection Fee 4,900.00 390.00 8,900.00 181.63 ( 4,000.00) 101-3-0000-3484 Contractor License Check 400.00 30.00 650.00 162.5C ( 250.00) TOTAL Charges for Services 732,800.00 63,594.73 747,499.73 102.01 ( 14,699.73) Fines & Forfeits 101-3-0000-3510 Court Fines 110,000.00 8,486.47 105,434.10 95.85 4,565.9C 101-3-0000-3511 Parking Fines 12,000.00 560.00 7,270.00 60.58 4,730.00 101-3-0000-3512 Ordinance Violations 200.00 0.00 0.00 O.00 200.00 TOTAL Fines & Forfeits 122,200.00 9,046.47 112,704.10 92.23 9,495.9C Special Assessments Other Revenue 101-3-0000-3621 Interest Income 85,000.00 0.00 12,138.05 14.28 72,861.9E 101-3-0000-3625 Refunds & Reimbursements 101,000.00 566.70 6,354.63 6.29 94,645.37 101-3-0000-3626 Contributions 15,000.00 0.00 26,918.73 179.46 ( 11,918.73) 101-3-0000-3629 Miscellaneous Revenue 6,000.00 608.62 7,357.73 122.63 ( 1,357.73) TOTAL Other Revenue 207,000.00 1,175.32 52,769.14 25.49 154,230.86 Transfers In 101-3-0000-3921 Transfers 222,850.00 0.00 22,850.00 10.25 200,000.00 101-3-0000-3925 Transfer-Landfill 53,150.00 0.00 53,150.00 100.00 O.00 101-3-0000-3929 Transfer-NSP/RDF Reserve 39,500.00 0.00 39,500.00 100.00 O.00 101-3-0000-3930 Transfer-Development 48,600.00 0.00 48,600.00 100.00 O.00 101-3-0000-3942 Transfer-WWTS 98,650.00 0.00 98,650.00 100.00 0.0C 101-3-0000-3943 Transfer-Liquor 361,850.00 0.00 361,850.00 100.00 0.0C 101-3-0000-3944 Transfer-Garbage 43,150.00 0.00 43,150.00 100.00 O.00 101-3-0000-3945 Transfer-Utilities 725,900.00 68,402.43 676,892.39 93.25 49,007.61 101-3-0000-3948 Transfer-EDA 31,900.00 0.00 31,900.00 100.00 0.0C 101-3-0000-3949 Transfer-HRA 22,850.00 0.00 22,850.00 100.0C O.00 TOTAL Transfers In 1,648,400.00 68,402.43 1,399,392.39 84.89 249,007.61 TOTAL General Fund 12,870,500.00 255,142.82 7,583,832.58 58.92 5,286,667.42 TOTAL REVENUE 12,870,500.00 255,142.82 7,583,832.58 58.92 5,286,667.42 12-09-2014 12:37 PM CITY OF ELK RIVER PAGE: REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: NOVEMBER 30TH, 2014 101-GENERAL FUND 91.67° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Mayor & Council Personal Services 101-4-1110-4103 Part-time Pay 38,500.00 3,208.32 35,291.19 91.67 3,208.81 101-4-1110-4104 PERA 1,900.00 70.84 779.24 41.01 1,120.76 101-4-1110-4105 FICA 2,400.00 147.26 1,619.84 67.49 780.16 101-4-1110-4107 Medicare 550.00 46.52 511.71 93.04 38.29 101-4-1110-4109 Workers Comp 100.00 0.00 76.50 76.5C 23.5C TOTAL Personal Services 43,450.00 3,472.94 38,278.48 88.10 5,171.52 Supplies 101-4-1110-4201 Office Supplies 1,800.00 52.38 456.28 25.35 1,343.72 TOTAL Supplies 1,800.00 52.38 456.28 25.35 1,343.72 Other Services & Charges 101-4-1110-4319 Other Professional Services 10,400.00 0.00 4,312.46 41.47 6,087.54 101-4-1110-4322 Postage 400.00 9.94 9.94 2.49 390.06 101-4-1110-4331 Travel, Conferences & Schools 3,100.00 0.00 ( 8.16) 0.26- 3,108.16 101-4-1110-4359 Publishing 3,700.00 0.00 618.45 16.71 3,081.5E 101-4-1110-4361 Insurance 57,500.00 0.00 36,601.00 63.65 20,899.00 101-4-1110-4433 Dues & Subscriptions 17,550.00 0.00 17,658.00 100.62 ( 108.00) 101-4-1110-4440 Miscellaneous 12,650.00 1,739.13 23,340.59 184.51 ( 10,690.59) TOTAL Other Services & Charges 105,300.00 1,749.07 82,532.28 78.38 22,767.72 Capital Outlay TOTAL Mayor & Council 150,550.00 5,274.39 121,267.04 80.55 29,282.96 Cable TV Personal Services 101-4-1120-4101 Regular Pay 60,900.00 4,684.80 53,406.72 87.70 7,493.28 101-4-1120-4103 Part-time Pay 6,900.00 480.68 3,073.02 44.54 3,826.98 101-4-1120-4104 PERA 4,400.00 339.64 4,072.38 92.55 327.62 101-4-1120-4105 FICA 4,200.00 269.24 3,115.85 74.19 1,084.1E 101-4-1120-4107 Medicare 1,000.00 62.97 728.74 72.87 271.26 101-4-1120-4108 Insurance 13,200.00 1,102.01 12,122.11 91.83 1,077.89 101-4-1120-4109 Workers Comp 300.00 0.00 303.00 101.0C ( 3.00) TOTAL Personal Services 90,900.00 6,939.34 76,821.82 84.51 14,078.18 12-09-2014 12:37 PM CITY OF ELK RIVER PAGE: 6 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: NOVEMBER 30TH, 2014 101-GENERAL FUND General Government 91.67° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Supplies 101-4-1120-4201 Office Supplies 750.00 78.21 240.67 32.09 509.33 TOTAL Supplies 750.00 78.21 240.67 32.09 509.33 Other Services & Charges 101-4-1120-4322 Postage 50.00 0.00 3.90 7.80 46.1C 101-4-1120-4331 Travel, Conferences & Schools 1,150.00 160.00 1,315.04 114.35 ( 165.04) 101-4-1120-4404 Equip Repair/Maint Services 150.00 0.00 0.00 O.00 150.00 TOTAL Other Services & Charges 1,350.00 160.00 1,318.94 97.70 31.06 Capital Outlay TOTAL Cable TV 93,000.00 7,177.55 78,381.43 84.28 14,618.57 Administrative Services Personal Services 101-4-1210-4101 Regular Pay 372,250.00 28,740.66 326,256.24 87.64 45,993.76 101-4-1210-4103 Part-time Pay 45,600.00 3,404.80 43,851.74 96.17 1,748.26 101-4-1210-4104 PERA 30,300.00 2,330.52 27,808.45 91.78 2,491.55 101-4-1210-4105 FICA 25,900.00 1,433.31 22,700.49 87.65 3,199.51 101-4-1210-4107 Medicare 6,050.00 444.87 5,418.58 89.56 631.42 101-4-1210-4108 Insurance 33,650.00 3,064.05 34,259.75 101.81 ( 609.75) 101-4-1210-4109 Workers Comp 1,750.00 0.00 1,747.50 99.86 2.5C TOTAL Personal Services 515,500.00 39,418.21 462,042.75 89.63 53,457.2E Supplies 101-4-1210-4201 Office Supplies 10,250.00 317.05 2,872.52 28.02 7,377.48 TOTAL Supplies 10,250.00 317.05 2,872.52 28.02 7,377.48 Other Services & Charges 101-4-1210-4319 Other Professional Services 11,100.00 0.00 6,794.05 61.21 4,305.9E 101-4-1210-4321 Telephone 1,100.00 169.94 1,140.21 103.66 ( 40.21) 101-4-1210-4322 Postage 1,000.00 ( 4,635.93) 732.25 73.23 267.7E 101-4-1210-4331 Travel, Conferences & Schools 8,900.00 273.34 3,196.70 35.92 5,703.3C 101-4-1210-4334 Car Allowance 4,800.00 400.00 4,400.00 91.67 400.00 101-4-1210-4359 Publishing 12,000.00 0.00 12,688.20 105.74 ( 688.20) 101-4-1210-4361 Insurance 200.00 0.00 113.50 56.75 86.5C 101-4-1210-4404 Equip Repair/Maint Services 27,400.00 892.13 19,421.28 70.88 7,978.72 101-4-1210-4433 Dues & Subscriptions 1,750.00 291.92 1,977.48 113.00 ( 227.48) TOTAL Other Services & Charges 68,250.00 ( 2,608.60) 50,463.67 73.94 17,786.33 12-09-2014 12:37 PM CITY OF ELK RIVER PAGE: 7 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: NOVEMBER 30TH, 2014 101-GENERAL FUND General Government 91.67° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Capital Outlay TOTAL Administrative Services 594,000.00 37,126.66 515,378.94 86.76 78,621.06 Human Resources Personal Services 101-4-1220-4101 Regular Pay 72,000.00 5,538.70 63,141.18 87.70 8,858.82 101-4-1220-4104 PERA 5,200.00 401.56 4,848.08 93.23 351.92 101-4-1220-4105 FICA 4,450.00 330.94 4,007.97 90.07 442.03 101-4-1220-4107 Medicare 1,050.00 77.40 937.38 89.27 112.62 101-4-1220-4108 Insurance 6,750.00 562.00 6,271.92 92.92 478.08 101-4-1220-4109 Workers Comp 300.00 0.00 349.75 116.58 ( 49.75) TOTAL Personal Services 89,750.00 6,910.60 79,556.28 88.64 10,193.72 Supplies 101-4-1220-4201 Office Supplies 850.00 27.49 475.14 55.9C 374.86 TOTAL Supplies 850.00 27.49 475.14 55.90 374.86 Other Services & Charges 101-4-1220-4319 Other Professional Services 1,000.00 2,128.85 2,546.35 254.64 ( 1,546.35) 101-4-1220-4322 Postage 500.00 275.45 343.82 68.76 156.18 101-4-1220-4331 Travel, Conferences & Schools 3,000.00 0.00 374.33 12.48 2,625.67 101-4-1220-4433 Dues & Subscriptions 900.00 0.00 0.00 0.0C 900.0C TOTAL Other Services & Charges 5,400.00 2,404.30 3,264.50 60.45 2,135.5C Capital Outlay TOTAL Human Resources 96,000.00 9,342.39 83,295.92 86.77 12,704.08 Elections Personal Services 101-4-1230-4103 Part-time Pay 30,000.00 13,594.08 26,738.18 89.13 3,261.82 TOTAL Personal Services 30,000.00 13,594.08 26,738.18 89.13 3,261.82 Supplies 101-4-1230-4219 Operating Supplies 4,800.00 146.06 765.57 15.95 4,034.43 TOTAL Supplies 4,800.00 146.06 765.57 15.95 4,034.43 12-09-2014 12:37 PM CITY OF ELK RIVER PAGE: 8 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: NOVEMBER 30TH, 2014 101-GENERAL FUND General Government 91.67° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Other Services & Charges 101-4-1230-4322 Postage 600.00 441.40 441.40 73.57 158.6C 101-4-1230-4331 Travel, Conferences & Schools 500.00 9.34 32.14 6.43 467.86 101-4-1230-4359 Publishing 1,400.00 312.00 657.00 46.93 743.00 101-4-1230-4404 Equip Repair/Maint Services 100.00 0.00 0.00 0.00 100.0C 101-4-1230-4415 Equipment Rental 1,350.00 800.00 800.00 59.26 550.00 TOTAL Other Services & Charges 3,950.00 1,562.74 1,930.54 48.87 2,019.46 Capital Outlay TOTAL Elections 38,750.00 15,302.88 29,434.29 75.96 9,315.71 Finance Personal Services 101-4-1310-4101 Regular Pay 305,450.00 23,494.10 267,832.74 87.68 37,617.26 101-4-1310-4103 Part-time Pay 51,300.00 3,747.84 44,505.60 86.76 6,794.4C 101-4-1310-4104 PERA 25,850.00 1,975.04 23,816.99 92.14 2,033.01 101-4-1310-4105 FICA 22,100.00 1,621.38 19,639.10 88.86 2,460.9C 101-4-1310-4107 Medicare 5,200.00 379.19 4,592.96 88.33 607.04 101-4-1310-4108 Insurance 32,250.00 2,689.62 29,461.82 91.35 2,788.18 101-4-1310-4109 Workers Comp 1,500.00 0.00 1,489.25 99.28 10.75 TOTAL Personal Services 443,650.00 33,907.17 391,338.46 88.21 52,311.54 Supplies 101-4-1310-4201 Office Supplies 10,400.00 689.69 7,942.11 76.37 2,457.89 TOTAL Supplies 10,400.00 689.69 7,942.11 76.37 2,457.89 Other Services & Charges 101-4-1310-4301 Audit Fees 18,450.00 0.00 17,940.00 97.24 510.00 101-4-1310-4319 Other Professional Services 56,000.00 0.00 54,792.00 97.84 1,208.00 101-4-1310-4321 Telephone 400.00 32.27 404.18 101.05 ( 4.18) 101-4-1310-4322 Postage 2,300.00 1,706.59 2,627.78 114.25 ( 327.78) 101-4-1310-4331 Travel, Conferences & Schools 2,800.00 65.68 2,970.54 106.09 ( 170.54) 101-4-1310-4359 Publishing 600.00 0.00 112.50 18.75 487.5C 101-4-1310-4404 Equip Repair/Maint Services 20,900.00 0.00 21,242.65 101.64 ( 342.65) 101-4-1310-4433 Dues & Subscriptions 1,500.00 0.00 1,475.00 98.33 25.00 101-4-1310-4438 Credit Card Fees 2,500.00 422.57 7,388.69 295.55 ( 4,888.69) 101-4-1310-4440 Miscellaneous 1,350.00 80.45 1,006.50 74.56 343.5C TOTAL Other Services & Charges 106,800.00 2,307.56 109,959.84 102.96 ( 3,159.84) Capital Outlay TOTAL Finance 560,850.00 36,904.42 509,240.41 90.80 51,609.59 12-09-2014 12:37 PM CITY OF ELK RIVER PAGE: 9 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: NOVEMBER 30TH, 2014 101-GENERAL FUND General Government 91.67° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Information Technology Personal Services 101-4-1350-4101 Regular Pay 178,500.00 13,629.98 144,443.64 80.92 34,056.36 101-4-1350-4104 PERA 12,950.00 988.16 10,948.44 84.54 2,001.56 101-4-1350-4105 FICA 11,050.00 784.76 8,721.55 78.93 2,328.4E 101-4-1350-4107 Medicare 2,600.00 183.51 2,039.68 78.45 560.32 101-4-1350-4108 Insurance 32,900.00 2,484.01 25,128.37 76.38 7,771.63 101-4-1350-4109 Workers Comp 650.00 0.00 687.25 105.73 ( 37.25) TOTAL Personal Services 238,650.00 18,070.42 191,968.93 80.44 46,681.07 Supplies 101-4-1350-4219 Operating Supplies 22,750.00 412.92 8,797.33 38.67 13,952.67 TOTAL Supplies 22,750.00 412.92 8,797.33 38.67 13,952.67 Other Services & Charges 101-4-1350-4319 Other Professional Services 6,000.00 0.00 1,882.20 31.37 4,117.8C 101-4-1350-4321 Telephone 2,100.00 154.14 1,246.20 59.34 853.8C 101-4-1350-4331 Travel, Conferences & Schools 6,900.00 98.00 6,712.89 97.29 187.11 101-4-1350-4404 Equip Repair/Maint Services 21,200.00 0.00 17,479.54 82.45 3,720.46 TOTAL Other Services & Charges 36,200.00 252.14 27,320.83 75.47 8,879.17 Capital Outlay 101-4-1350-4560 Equipment 0.00 0.00 10,900.00 0.0C ( 10,900.0C) TOTAL Capital Outlay 0.00 0.00 10,900.00 0.00 ( 10,900.00) TOTAL Information Technology 297,600.00 18,735.48 238,987.09 80.30 58,612.91 Legal Personal Services Supplies Other Services & Charges 101-4-1400-4304 Legal Fees 218,000.00 18,858.20 176,509.57 80.97 41,490.43 TOTAL Other Services & Charges 218,000.00 18,858.20 176,509.57 80.97 41,490.43 TOTAL Legal 218,000.00 18,858.20 176,509.57 80.97 41,490.43 12-09-2014 12:37 PM CITY OF ELK RIVER PAGE: It REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: NOVEMBER 30TH, 2014 101-GENERAL FUND General Government 91.67° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Community Development Personal Services 101-4-1500-4101 Regular Pay 259,150.00 20,234.02 226,814.29 87.52 32,335.71 101-4-1500-4104 PERA 18,800.00 1,466.96 17,284.34 91.94 1,515.66 101-4-1500-4105 FICA 16,050.00 1,216.06 14,358.14 89.46 1,691.86 101-4-1500-4107 Medicare 3,750.00 284.40 3,357.83 89.54 392.17 101-4-1500-4108 Insurance 20,150.00 1,682.01 18,502.11 91.82 1,647.89 101-4-1500-4109 Workers Comp 1,100.00 0.00 1,086.00 98.73 14.00 TOTAL Personal Services 319,000.00 24,883.45 281,402.71 88.21 37,597.29 Supplies 101-4-1500-4201 Office Supplies 1,850.00 27.49 529.84 28.64 1,320.16 TOTAL Supplies 1,850.00 27.49 529.84 28.64 1,320.16 Other Services & Charges 101-4-1500-4321 Telephone 1,050.00 157.75 1,076.95 102.57 ( 26.95) 101-4-1500-4331 Travel, Conferences & Schools 2,950.00 ( 50.00) 2,889.20 97.94 60.8C 101-4-1500-4433 Dues & Subscriptions 650.00 60.00 986.50 151.77 ( 336.5C) TOTAL Other Services & Charges 4,650.00 167.75 4,952.65 106.51 ( 302.65) TOTAL Community Development 325,500.00 25,078.69 286,885.20 88.14 38,614.8C Planning Personal Services 101-4-1510-4101 Regular Pay 124,950.00 9,696.86 109,410.95 87.56 15,539.0E 101-4-1510-4104 PERA 9,050.00 703.02 8,336.68 92.12 713.32 101-4-1510-4105 FICA 7,750.00 473.20 5,814.48 75.03 1,935.52 101-4-1510-4107 Medicare 1,800.00 110.66 1,359.77 75.54 440.23 101-4-1510-4108 Insurance 23,050.00 2,204.00 23,680.00 102.73 ( 630.00) 101-4-1510-4109 Workers Comp 800.00 0.00 475.00 59.38 325.00 TOTAL Personal Services 167,400.00 13,187.74 149,076.88 89.05 18,323.12 Supplies 101-4-1510-4201 Office Supplies 1,400.00 77.98 1,112.92 79.49 287.08 TOTAL Supplies 1,400.00 77.98 1,112.92 79.49 287.08 Other Services & Charges 101-4-1510-4321 Telephone 50.00 21.64 269.92 539.84 ( 219.92) 101-4-1510-4322 Postage 2,500.00 918.70 1,104.91 44.20 1,395.09 101-4-1510-4331 Travel, Conferences & Schools 1,150.00 35.05 250.51 21.78 899.49 101-4-1510-4359 Publishing 15,500.00 592.00 4,576.00 29.52 10,924.00 101-4-1510-4361 Insurance 200.00 0.00 113.00 56.50 87.00 101-4-1510-4404 Equip Repair/Maint Services 3,650.00 408.64 5,225.14 143.15 ( 1,575.14) 101-4-1510-4433 Dues & Subscriptions 400.00 0.00 308.00 77.00 92.00 12-09-2014 12:37 PM CITY OF ELK RIVER PAGE: 11 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: NOVEMBER 30TH, 2014 101-GENERAL FUND General Government 91.67° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE 101-4-1510-4440 Miscellaneous 250.00 46.00 850.00 340.00 ( 600.00) TOTAL Other Services & Charges 23,700.00 2,022.03 12,697.48 53.58 11,002.52 Capital Outlay TOTAL Planning 192,500.00 15,287.75 162,887.28 84.62 29,612.72 City Hall Maintenance Personal Services 101-4-1600-4101 Regular Pay 326,000.00 25,076.30 285,779.20 87.66 40,220.8C 101-4-1600-4102 Overtime Pay 3,500.00 493.76 1,225.05 35.00 2,274.9E 101-4-1600-4103 Part-time Pay 3,350.00 0.00 3,029.58 90.44 320.42 101-4-1600-4104 PERA 24,100.00 1,853.83 21,842.96 90.63 2,257.04 101-4-1600-4105 FICA 20,650.00 1,620.27 19,282.94 93.38 1,367.06 101-4-1600-4107 Medicare 4,800.00 378.91 4,509.49 93.95 290.51 101-4-1600-4108 Insurance 40,850.00 2,886.04 31,446.40 76.98 9,403.6C 101-4-1600-4109 Workers Comp 10,150.00 0.00 10,299.50 101.47 ( 149.5C) TOTAL Personal Services 433,400.00 32,309.11 377,415.12 87.08 55,984.88 Supplies 101-4-1600-4212 Fuels & Lubes 3,500.00 517.35 3,263.84 93.25 236.16 101-4-1600-4217 Uniform Allowance 1,700.00 0.00 788.93 46.41 911.07 101-4-1600-4219 Operating Supplies 29,000.00 904.02 28,597.94 98.61 402.06 TOTAL Supplies 34,200.00 1,421.37 32,650.71 95.47 1,549.29 Other Services & Charges 101-4-1600-4321 Telephone 11,500.00 757.79 8,705.66 75.70 2,794.34 101-4-1600-4331 Travel, Conferences & Schools 1,200.00 0.00 2,315.00 192.92 ( 1,115.00) 101-4-1600-4361 Insurance 4,900.00 0.00 5,108.00 104.24 ( 208.00) 101-4-1600-4389 Utilities 30,050.00 1,894.92 31,394.22 104.47 ( 1,344.22) 101-4-1600-4401 Bldg Repair/Maint Services 24,650.00 929.95 27,010.03 109.57 ( 2,360.03) 101-4-1600-4404 Equip Repair/Maint Services 4,000.00 0.00 0.00 0.00 4,000.00 101-4-1600-4460 Equip Replacement Charge 1,050.00 87.50 962.50 91.67 87.5C TOTAL Other Services & Charges 77,350.00 3,670.16 75,495.41 97.60 1,854.59 Capital Outlay TOTAL City Hall Maintenance 544,950.00 37,400.64 485,561.24 89.10 59,388.76 Contingency 12-09-2014 12:37 PM CITY OF ELK RIVER PAGE: 12 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: NOVEMBER 30TH, 2014 101-GENERAL FUND General Government 91.67° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Personal Services 101-4-1900-4101 Regular Pay 95,000.00) 0.00 0.00 O.00 ( 95,000.00) TOTAL Personal Services 95,000.00) 0.00 0.00 0.00 ( 95,000.00) Other Services & Charges 101-4-1900-4440 Miscellaneous 47,500.00 0.00 0.00 O.00 47,500.00 TOTAL Other Services & Charges 47,500.00 0.00 0.00 0.00 47,500.00 TOTAL Contingency 47,500.00) 0.00 0.00 0.00 ( 47,500.00) TOTAL General Government 3,064,200.00 226,489.05 2,687,828.41 87.72 376,371.59 Police Administration Personal Services 101-4-2110-4101 Regular Pay 341,150.00 26,134.99 299,314.59 87.74 41,835.41 101-4-2110-4104 PERA 48,250.00 3,704.36 44,728.61 92.70 3,521.39 101-4-2110-4105 FICA 3,050.00 186.66 2,184.17 71.61 865.83 101-4-2110-4107 Medicare 3,400.00 249.10 3,025.45 88.98 374.5E 101-4-2110-4108 Insurance 33,350.00 3,066.03 33,726.33 101.13 ( 376.33) 101-4-2110-4109 Workers Comp 51,800.00 0.00 52,930.25 102.18 ( 1,130.25) TOTAL Personal Services 481,000.00 33,341.14 435,909.40 90.63 45,090.6C Supplies 101-4-2110-4201 Office Supplies 10,250.00 569.92 5,371.07 52.40 4,878.93 101-4-2110-4217 Uniform Allowance 2,800.00 0.00 2,467.41 88.12 332.59 101-4-2110-4219 Operating Supplies 5,250.00 320.00 7,811.32 148.79 ( 2,561.32) TOTAL Supplies 18,300.00 889.92 15,649.80 85.52 2,650.2C Other Services & Charges 101-4-2110-4319 Other Professional Services 5,400.00 37.92 1,247.87 23.11 4,152.13 101-4-2110-4321 Telephone 22,950.00 2,916.85 20,162.03 87.85 2,787.97 101-4-2110-4322 Postage 3,000.00 1,652.79 2,269.95 75.67 730.0E 101-4-2110-4331 Travel, Conferences & Schools 5,800.00 28.37 3,576.68 61.67 2,223.32 101-4-2110-4359 Publishing 500.00 88.00 88.00 17.60 412.00 101-4-2110-4361 Insurance 9,300.00 0.00 42,744.00 459.61 ( 33,444.00) 101-4-2110-4404 Equip Repair/Maint Services 78,500.00 520.85 62,813.68 80.02 15,686.32 101-4-2110-4433 Dues & Subscriptions 4,600.00 0.00 3,789.16 82.37 810.84 101-4-2110-4437 Taxes & Licenses 300.00 0.00 308.50 102.83 ( 8.5C) TOTAL Other Services & Charges 130,350.00 5,244.78 136,999.87 105.10 ( 6,649.87) 12-09-2014 12:37 PM CITY OF ELK RIVER PAGE: 13 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: NOVEMBER 30TH, 2014 101-GENERAL FUND Public Safety 91.67° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Capital Outlay TOTAL Police Administration 629,650.00 39,475.84 588,559.07 93.47 41,090.93 Patrol Personal Services 101-4-2120-4101 Regular Pay 1,571,300.00 111,122.76 1,294,628.20 82.39 276,671.8C 101-4-2120-4102 Overtime Pay 90,000.00 4,352.54 52,452.93 58.28 37,547.07 101-4-2120-4104 PERA 254,200.00 17,667.73 214,761.47 84.49 39,438.53 101-4-2120-4107 Medicare 22,850.00 1,467.54 18,202.48 79.66 4,647.52 101-4-2120-4108 Insurance 174,200.00 14,742.13 165,214.59 94.84 8,985.41 TOTAL Personal Services 2,112,550.00 149,352.70 1,745,259.67 82.61 367,290.33 Supplies 101-4-2120-4212 Fuels & Lubes 125,000.00 17,459.37 101,079.65 80.86 23,920.35 101-4-2120-4217 Uniform Allowance 19,350.00 351.80 11,528.31 59.58 7,821.69 101-4-2120-4219 Operating Supplies 63,550.00 2,970.62 39,547.59 62.23 24,002.41 101-4-2120-4221 Equipment Parts 23,300.00 224.34 14,606.65 62.69 8,693.35 TOTAL Supplies 231,200.00 21,006.13 166,762.20 72.13 64,437.8C Other Services & Charges 101-4-2120-4331 Travel, Conferences & Schools 22,750.00 130.13 18,782.44 82.56 3,967.56 101-4-2120-4404 Equip Repair/Maint Services 25,700.00 0.00 10,596.44 41.23 15,103.56 101-4-2120-4433 Dues & Subscriptions 650.00 0.00 255.00 39.23 395.00 101-4-2120-4460 Equip Replacement Charge 35,600.00 2,966.67 32,633.37 91.67 2,966.63 TOTAL Other Services & Charges 84,700.00 3,096.80 62,267.25 73.52 22,432.7E Capital Outlay TOTAL Patrol 2,428,450.00 173,455.63 1,974,289.12 81.30 454,160.88 Investigations Personal Services 101-4-2130-4101 Regular Pay 546,300.00 39,942.40 454,580.51 83.21 91,719.49 101-4-2130-4102 Overtime Pay 45,000.00 1,050.76 18,956.00 42.12 26,044.00 101-4-2130-4104 PERA 90,450.00 6,271.96 76,156.11 84.20 14,293.89 101-4-2130-4107 Medicare 7,300.00 439.58 5,433.90 74.44 1,866.1C 101-4-2130-4108 Insurance 78,400.00 6,317.22 66,973.67 85.43 11,426.33 TOTAL Personal Services 767,450.00 54,021.92 622,100.19 81.06 145,349.81 12-09-2014 12:37 PM CITY OF ELK RIVER PAGE: 14 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: NOVEMBER 30TH, 2014 101-GENERAL FUND Public Safety 91.67° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Supplies 101-4-2130-4217 Uniform Allowance 5,650.00 0.00 3,480.25 61.60 2,169.75 101-4-2130-4219 Operating Supplies 9,200.00 706.48 4,849.42 52.71 4,350.58 TOTAL Supplies 14,850.00 706.48 8,329.67 56.09 6,520.33 Other Services & Charges 101-4-2130-4319 Other Professional Services 5,500.00 0.00 1,190.63 21.65 4,309.37 101-4-2130-4331 Travel, Conferences & Schools 6,250.00 0.00 4,541.86 72.67 1,708.14 101-4-2130-4433 Dues & Subscriptions 1,950.00 0.00 1,320.00 67.69 630.00 101-4-2130-4460 Equip Replacement Charge 11,050.00 920.83 10,129.13 91.67 920.87 TOTAL Other Services & Charges 24,750.00 920.83 17,181.62 69.42 7,568.38 Capital Outlay TOTAL Investigations 807,050.00 55,649.23 647,611.48 80.24 159,438.52 Police Support Services Personal Services 101-4-2150-4101 Regular Pay 328,500.00 28,364.81 317,800.31 96.74 10,699.69 101-4-2150-4102 Overtime Pay 10,000.00 176.06 3,550.17 35.50 6,449.83 101-4-2150-4103 Part-time Pay 37,950.00 0.00 0.00 0.00 37,950.00 101-4-2150-4104 PERA 27,300.00 2,069.18 24,423.74 89.46 2,876.26 101-4-2150-4105 FICA 23,350.00 1,677.77 19,884.67 85.16 3,465.33 101-4-2150-4107 Medicare 5,450.00 392.42 4,650.63 85.33 799.37 101-4-2150-4108 Insurance 48,100.00 4,770.02 52,470.22 109.09 ( 4,370.22) TOTAL Personal Services 480,650.00 37,450.26 422,779.74 87.96 57,870.26 Supplies 101-4-2150-4201 Office Supplies 950.00 0.00 278.90 29.36 671.1C 101-4-2150-4217 Uniform Allowance 3,400.00 22.00 2,160.46 63.54 1,239.54 101-4-2150-4219 Operating Supplies 11,500.00 1,474.67 6,174.27 53.69 5,325.73 TOTAL Supplies 15,850.00 1,496.67 8,613.63 54.34 7,236.37 Other Services & Charges 101-4-2150-4331 Travel, Conferences & Schools 3,700.00 0.00 576.32 15.58 3,123.68 101-4-2150-4404 Equip Repair/Maint Services 2,200.00 0.00 1,180.20 53.65 1,019.8C 101-4-2150-4409 Contractual Services 16,900.00 1,050.00 4,638.00 27.44 12,262.00 101-4-2150-4433 Dues & Subscriptions 500.00 0.00 235.00 47.00 265.00 101-4-2150-4460 Equip Replacement Charge 6,500.00 541.67 5,958.37 91.67 541.63 TOTAL Other Services & Charges 29,800.00 1,591.67 12,587.89 42.24 17,212.11 12-09-2014 12:37 PM CITY OF ELK RIVER PAGE: 1F REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: NOVEMBER 30TH, 2014 101-GENERAL FUND Public Safety 91.67° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Capital Outlay TOTAL Police Support Services 526,300.00 40,538.60 443,981.26 84.36 82,318.74 Police Reserves Personal Services 101-4-2160-4102 Overtime Pay 0.00 0.00 148.68 0.00 ( 148.68) 101-4-2160-4103 Part-time Pay 5,500.00 99.12 2,258.52 41.06 3,241.48 101-4-2160-4105 FICA 350.00 6.14 149.56 42.73 200.44 101-4-2160-4107 Medicare 100.00 1.44 35.01 35.01 64.99 TOTAL Personal Services 5,950.00 106.70 2,591.77 43.56 3,358.23 Supplies 101-4-2160-4217 Uniform Allowance 5,000.00 0.00 2,916.03 58.32 2,083.97 101-4-2160-4219 Operating Supplies 3,700.00 28.64 1,252.83 33.86 2,447.17 TOTAL Supplies 8,700.00 28.64 4,168.86 47.92 4,531.14 Other Services & Charges 101-4-2160-4319 Other Professional Services 2,100.00 0.00 1,425.00 67.86 675.00 101-4-2160-4321 Telephone 50.00 0.00 0.00 0.00 50.00 101-4-2160-4331 Travel, Conferences & Schools 3,200.00 0.00 0.00 0.00 3,200.00 101-4-2160-4433 Dues & Subscriptions 700.00 0.00 0.00 O.00 700.00 TOTAL Other Services & Charges 6,050.00 0.00 1,425.00 23.55 4,625.00 Capital Outlay TOTAL Police Reserves 20,700.00 135.34 8,185.63 39.54 12,514.37 Public safety building Personal Services Supplies 101-4-2190-4219 Operating Supplies 17,200.00 1,003.54 16,631.32 96.69 568.68 TOTAL Supplies 17,200.00 1,003.54 16,631.32 96.69 568.68 Other Services & Charges 101-4-2190-4361 Insurance 4,850.00 0.00 4,899.50 101.02 ( 49.50) 101-4-2190-4389 Utilities 12,200.00 441.08 15,492.34 126.99 ( 3,292.34) 101-4-2190-4401 Bldg Repair/Maint Services 28,800.00 3,649.20 27,416.74 95.2C 1,383.26 TOTAL Other Services & Charges 45,850.00 4,090.28 47,808.58 104.27 ( 1,958.58) 12-09-2014 12:37 PM CITY OF ELK RIVER PAGE: 16 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: NOVEMBER 30TH, 2014 101-GENERAL FUND Public Safety 91.67° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Capital Outlay TOTAL Public safety building 63,050.00 5,093.82 64,439.90 102.20 ( 1,389.90) Fire Administration Personal Services 101-4-2310-4101 Regular Pay 144,300.00 14,001.62 107,299.97 74.36 37,000.03 101-4-2310-4103 Part-time Pay 29,600.00 1,317.06 21,221.18 71.69 8,378.82 101-4-2310-4104 PERA 22,900.00 2,237.72 18,769.55 81.96 4,130.45 101-4-2310-4105 FICA 1,850.00 81.66 1,395.11 75.41 454.89 101-4-2310-4106 Other Retirement Contributions 30,000.00 0.00 30,000.00 100.00 O.00 101-4-2310-4107 Medicare 2,500.00 212.43 1,918.95 76.76 581.0E 101-4-2310-4108 Insurance 16,550.00 1,772.82 9,557.33 57.75 6,992.67 101-4-2310-4109 Workers Comp 5,450.00 0.00 6,087.50 111.7C ( 637.5C) TOTAL Personal Services 253,150.00 19,623.31 196,249.59 77.52 56,900.41 Supplies 101-4-2310-4201 Office Supplies 4,700.00 33.42 3,424.82 72.87 1,275.18 101-4-2310-4212 Fuels & Lubes 4,800.00 780.31 2,070.12 43.13 2,729.88 101-4-2310-4217 Uniform Allowance 1,500.00 0.00 2,048.40 136.56 ( 548.40) 101-4-2310-4219 Operating Supplies 700.00 704.29 1,010.71 144.39 ( 310.71) 101-4-2310-4221 Equipment Parts 450.00 0.00 553.94 123.1C ( 103.94) TOTAL Supplies 12,150.00 1,518.02 9,107.99 74.96 3,042.01 Other Services & Charges 101-4-2310-4319 Other Professional Services 15,000.00 1,176.00 2,468.50 16.46 12,531.5C 101-4-2310-4321 Telephone 3,750.00 290.82 2,593.64 69.16 1,156.36 101-4-2310-4322 Postage 1,000.00 232.45 346.73 34.67 653.27 101-4-2310-4331 Travel, Conferences & Schools 4,500.00 1,448.98 3,220.73 71.57 1,279.27 101-4-2310-4359 Publishing 500.00 0.00 45.40 9.08 454.6C 101-4-2310-4361 Insurance 13,900.00 0.00 11,044.00 79.45 2,856.00 101-4-2310-4389 Utilities 11,200.00 250.38 10,304.41 92.00 895.59 101-4-2310-4401 Bldg Repair/Maint Services 5,000.00 451.00 4,356.74 87.13 643.26 101-4-2310-4404 Equip Repair/Maint Services 7,900.00 754.94 6,551.69 82.93 1,348.31 101-4-2310-4433 Dues & Subscriptions 2,000.00 0.00 766.00 38.30 1,234.00 101-4-2310-4460 Equip Replacement Charge 42,400.00 3,533.33 38,866.63 91.67 3,533.37 TOTAL Other Services & Charges 107,150.00 8,137.90 80,564.47 75.19 26,585.53 Capital Outlay TOTAL Fire Administration 372,450.00 29,279.23 285,922.05 76.77 86,527.9E 12-09-2014 12:37 PM CITY OF ELK RIVER PAGE: 17 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: NOVEMBER 30TH, 2014 101-GENERAL FUND Public Safety 91.67° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Fire Operations Personal Services 101-4-2320-4103 Part-time Pay 169,700.00 11,895.68 125,299.92 73.84 44,400.08 101-4-2320-4105 FICA 10,500.00 685.40 7,232.46 68.88 3,267.54 101-4-2320-4107 Medicare 2,450.00 160.29 1,691.45 69.04 758.5E 101-4-2320-4109 Workers Comp 24,150.00 0.00 24,489.75 101.41 ( 339.75) TOTAL Personal Services 206,800.00 12,741.37 158,713.58 76.75 48,086.42 Supplies 101-4-2320-4201 Office Supplies 4,100.00 122.64 2,255.52 55.01 1,844.48 101-4-2320-4212 Fuels & Lubes 7,000.00 1,310.77 7,635.86 109.08 ( 635.86) 101-4-2320-4217 Uniform Allowance 8,000.00 0.00 7,305.51 91.32 694.49 101-4-2320-4219 Operating Supplies 78,350.00 2,357.25 40,001.15 51.05 38,348.8E 101-4-2320-4221 Equipment Parts 7,250.00 1,928.12 4,083.95 56.33 3,166.05 TOTAL Supplies 104,700.00 5,718.78 61,281.99 58.53 43,418.01 Other Services & Charges 101-4-2320-4321 Telephone 4,900.00 197.70 2,076.85 42.38 2,823.1E 101-4-2320-4331 Travel, Conferences & Schools 32,500.00 3,721.33 18,573.36 57.15 13,926.64 101-4-2320-4404 Equip Repair/Maint Services 35,550.00 593.00 24,993.25 70.30 10,556.7E 101-4-2320-4409 Contractual Services 7,000.00 0.00 7,894.50 112.78 ( 894.5C) TOTAL Other Services & Charges 79,950.00 4,512.03 53,537.96 66.96 26,412.04 Capital Outlay TOTAL Fire Operations 391,450.00 22,972.18 273,533.53 69.88 117,916.47 Emergency Management 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 11,900.00 152.25 5,043.67 42.38 6,856.33 TOTAL Supplies 12,200.00 152.25 5,043.67 41.34 7,156.33 Other Services & Charges 101-4-2330-4321 Telephone 250.00 26.00 260.00 104.00 ( 10.00) 101-4-2330-4331 Travel, Conferences & Schools 7,000.00 0.00 0.00 0.00 7,000.00 101-4-2330-4389 Utilities 500.00 61.50 620.15 124.03 ( 120.15) 101-4-2330-4404 Equip Repair/Maint Services 3,900.00 0.00 1,293.93 33.18 2,606.07 101-4-2330-4433 Dues & Subscriptions 300.00 0.00 0.00 O.00 300.00 TOTAL Other Services & Charges 11,950.00 87.50 2,174.08 18.19 9,775.92 12-09-2014 12:37 PM CITY OF ELK RIVER PAGE: 18 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: NOVEMBER 30TH, 2014 101-GENERAL FUND Public Safety 91.67° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Capital Outlay TOTAL Emergency Management 24,150.00 239.75 7,217.75 29.89 16,932.2E Building Safety Personal Services 101-4-2410-4101 Regular Pay 399,300.00 33,729.68 355,509.02 89.03 43,790.98 101-4-2410-4103 Part-time Pay 43,400.00 0.00 17,195.08 39.62 26,204.92 101-4-2410-4104 PERA 37,250.00 2,891.24 33,744.67 90.59 3,505.33 101-4-2410-4105 FICA 23,000.00 1,679.33 19,378.85 84.26 3,621.1E 101-4-2410-4107 Medicare 6,400.00 468.12 5,440.83 85.01 959.17 101-4-2410-4108 Insurance 59,250.00 4,724.04 49,564.36 83.65 9,685.64 101-4-2410-4109 Workers Comp 1,900.00 0.00 1,892.00 99.58 8.0C TOTAL Personal Services 570,500.00 43,492.41 482,724.81 84.61 87,775.19 Supplies 101-4-2410-4201 Office Supplies 6,350.00 47.13 2,379.97 37.48 3,970.03 101-4-2410-4212 Fuels & Lubes 8,000.00 1,542.10 9,113.45 113.92 ( 1,113.45) 101-4-2410-4217 Uniform Allowance 2,000.00 0.00 364.75 18.24 1,635.2E 101-4-2410-4219 Operating Supplies 6,600.00 0.00 5,828.72 88.31 771.28 TOTAL Supplies 22,950.00 1,589.23 17,686.89 77.07 5,263.11 Other Services & Charges 101-4-2410-4321 Telephone 4,750.00 413.15 3,278.46 69.02 1,471.54 101-4-2410-4322 Postage 600.00 416.76 605.84 100.97 ( 5.84) 101-4-2410-4331 Travel, Conferences & Schools 3,600.00 16.85 3,581.12 99.48 18.88 101-4-2410-4361 Insurance 1,250.00 0.00 517.50 41.40 732.5C 101-4-2410-4404 Equip Repair/Maint Services 7,400.00 349.87 5,326.00 71.97 2,074.00 101-4-2410-4433 Dues & Subscriptions 3,650.00 0.00 1,934.30 52.99 1,715.7C 101-4-2410-4460 Equip Replacement Charge 3,250.00 270.83 2,979.13 91.67 270.87 TOTAL Other Services & Charges 24,500.00 1,467.46 18,222.35 74.38 6,277.6E Capital Outlay TOTAL Building Safety 617,950.00 46,549.10 518,634.05 83.93 99,315.9E Code Enforcement Personal Services 101-4-2420-4101 Regular Pay 67,550.00 5,196.80 59,243.52 87.70 8,306.48 101-4-2420-4104 PERA 4,900.00 376.76 4,532.69 92.50 367.31 101-4-2420-4105 FICA 4,200.00 334.40 4,010.48 95.49 189.52 101-4-2420-4107 Medicare 1,000.00 78.20 937.87 93.79 62.13 101-4-2420-4108 Insurance 3,600.00 300.01 3,300.11 91.67 299.89 12-09-2014 12:37 PM CITY OF ELK RIVER PAGE: 19 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: NOVEMBER 30TH, 2014 101-GENERAL FUND Public Safety 91.67° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE 101-4-2420-4109 Workers Comp 300.00 0.00 291.50 97.17 8.5C TOTAL Personal Services 81,550.00 6,286.17 72,316.17 88.68 9,233.83 Supplies 101-4-2420-4212 Fuels & Lubes 2,500.00 286.28 1,585.47 63.42 914.53 101-4-2420-4219 Operating Supplies 700.00 0.00 799.60 114.23 ( 99.6C) TOTAL Supplies 3,200.00 286.28 2,385.07 74.53 814.93 Other Services & Charges 101-4-2420-4321 Telephone 900.00 78.73 719.80 79.98 180.2C 101-4-2420-4322 Postage 750.00 1,189.23 1,585.13 211.35 ( 835.13) 101-4-2420-4331 Travel, Conferences & Schools 500.00 0.00 520.00 104.00 ( 20.00) 101-4-2420-4361 Insurance 150.00 0.00 127.50 85.00 22.5C 101-4-2420-4404 Equip Repair/Maint Services 750.00 0.00 0.00 0.00 750.00 101-4-2420-4460 Equip Replacement Charge 800.00 66.67 733.37 91.67 66.63 TOTAL Other Services & Charges 3,850.00 1,334.63 3,685.80 95.74 164.2C TOTAL Code Enforcement 88,600.00 7,907.08 78,387.04 88.47 10,212.96 Environmental Personal Services 101-4-2440-4101 Regular Pay 20,100.00 1,580.10 14,738.37 73.33 5,361.63 101-4-2440-4104 PERA 1,450.00 125.48 1,166.10 80.42 283.9C 101-4-2440-4105 FICA 1,250.00 113.96 1,057.72 84.62 192.28 101-4-2440-4107 Medicare 300.00 26.66 247.37 82.46 52.63 101-4-2440-4108 Insurance 3,900.00 275.60 2,480.76 63.61 1,419.24 101-4-2440-4109 Workers Comp 600.00 0.00 512.00 85.33 88.0C TOTAL Personal Services 27,600.00 2,121.80 20,202.32 73.20 7,397.68 Supplies 101-4-2440-4201 Office Supplies 450.00 3.93 293.45 65.21 156.5H 101-4-2440-4212 Fuels & Lubes 150.00 0.00 0.00 O.00 150.00 TOTAL Supplies 600.00 3.93 293.45 48.91 306.5E Other Services & Charges 101-4-2440-4321 Telephone 800.00 210.00 214.10 26.76 585.9C 101-4-2440-4322 Postage 500.00 68.89 85.54 17.11 414.46 101-4-2440-4331 Travel, Conferences & Schools 2,150.00 454.79 2,702.69 125.71 ( 552.69) 101-4-2440-4359 Publishing 100.00 0.00 0.00 0.00 100.0C 101-4-2440-4409 Contractual Services 0.00 0.00 369.00 0.00 ( 369.00) 101-4-2440-4433 Dues & Subscriptions 50.00 0.00 40.00 80.0C 10.0C TOTAL Other Services & Charges 3,600.00 733.68 3,411.33 94.76 188.67 TOTAL Environmental 31,800.00 2,859.41 23,907.10 75.18 7,892.9C TOTAL Public Safety 6,001,600.00 424,155.21 4,914,667.98 81.89 1,086,932.02 12-09-2014 12:37 PM CITY OF ELK RIVER PAGE: 2C REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: NOVEMBER 30TH, 2014 101-GENERAL FUND Public Works 91.67° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Street Maintenance Personal Services 101-4-3120-4101 Regular Pay 464,300.00 31,012.80 416,218.75 89.64 48,081.2E 101-4-3120-4102 Overtime Pay 4,000.00 161.28 4,026.23 100.66 ( 26.23) 101-4-3120-4103 Part-time Pay 69,500.00 3,928.41 52,675.97 75.79 16,824.03 101-4-3120-4104 PERA 37,400.00 2,495.28 33,904.86 90.65 3,495.14 101-4-3120-4105 FICA 33,350.00 2,077.98 28,938.86 86.77 4,411.14 101-4-3120-4107 Medicare 7,800.00 485.99 6,768.03 86.77 1,031.97 101-4-3120-4108 Insurance 74,150.00 6,110.06 57,123.43 77.04 17,026.57 101-4-3120-4109 Workers Comp 26,500.00 0.00 26,519.00 100.07 ( 19.00) 101-4-3120-4110 Re-employment Compensation 0.00 0.00 1,620.00 O.00 ( 1,620.00) TOTAL Personal Services 717,000.00 46,271.80 627,795.13 87.56 89,204.87 Supplies 101-4-3120-4201 Office Supplies 2,800.00 264.46 1,436.04 51.29 1,363.96 101-4-3120-4212 Fuels & Lubes 81,700.00 ( 19,451.38) 39,176.36 47.95 42,523.64 101-4-3120-4219 Operating Supplies 50,350.00 2,707.86 57,538.23 114.28 ( 7,188.23) 101-4-3120-4221 Equipment Parts 56,000.00 3,424.12 49,879.74 89.07 6,120.26 101-4-3120-4226 Street Signs 32,600.00 282.00 32,674.19 100.23 ( 74.19) TOTAL Supplies 223,450.00 ( 12,772.94) 180,704.56 80.87 42,745.44 Other Services & Charges 101-4-3120-4319 Other Professional Services 550.00 0.00 40.00 7.27 510.00 101-4-3120-4321 Telephone 6,100.00 546.23 6,135.67 100.58 ( 35.67) 101-4-3120-4322 Postage 100.00 47.37 62.53 62.53 37.47 101-4-3120-4331 Travel, Conferences & Schools 3,500.00 300.00 2,200.53 62.87 1,299.47 101-4-3120-4359 Publishing 200.00 0.00 0.00 0.00 200.00 101-4-3120-4361 Insurance 18,450.00 0.00 18,796.50 101.88 ( 346.50) 101-4-3120-4389 Utilities 53,400.00 4,427.93 56,920.23 106.59 ( 3,520.23) 101-4-3120-4401 Bldg Repair/Maint Services 11,450.00 0.00 12,992.74 113.47 ( 1,542.74) 101-4-3120-4404 Equip Repair/Maint Services 6,000.00 119.00 4,029.37 67.16 1,970.63 101-4-3120-4409 Contractual Services 99,000.00 19,534.20 56,004.32 56.57 42,995.68 101-4-3120-4415 Equipment Rental 4,800.00 142.91 1,410.68 29.39 3,389.32 101-4-3120-4417 Uniform Rental 5,800.00 536.53 3,229.22 55.68 2,570.78 101-4-3120-4433 Dues & Subscriptions 350.00 0.00 267.50 76.43 82.5C 101-4-3120-4437 Taxes & Licenses 150.00 0.00 441.00 294.00 ( 291.00) 101-4-3120-4460 Equip Replacement Charge 89,450.00 7,454.17 81,995.87 91.67 7,454.13 TOTAL Other Services & Charges 299,300.00 33,108.34 244,526.16 81.70 54,773.84 Capital Outlay TOTAL Street Maintenance 1,239,750.00 66,607.20 1,053,025.85 84.94 186,724.1E 12-09-2014 12:37 PM CITY OF ELK RIVER PAGE: 21 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: NOVEMBER 30TH, 2014 101-GENERAL FUND Public Works 91.67° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Snow Removal Personal Services 101-4-3130-4101 Regular Pay 121,650.00 10,821.44 89,984.72 73.97 31,665.28 101-4-3130-4102 Overtime Pay 20,000.00 8,796.45 46,016.55 230.08 ( 26,016.55) 101-4-3130-4104 PERA 9,850.00 1,407.03 11,660.40 118.38 ( 1,810.40) 101-4-3130-4105 FICA 8,800.00 1,159.88 9,679.22 109.99 ( 879.22) 101-4-3130-4107 Medicare 2,050.00 271.23 2,263.62 110.42 ( 213.62) 101-4-3130-4108 Insurance 19,500.00 0.00 15,144.68 77.67 4,355.32 101-4-3130-4109 Workers Comp 6,500.00 0.00 6,683.00 102.82 ( 183.00) TOTAL Personal Services 188,350.00 22,456.03 181,432.19 96.33 6,917.81 Supplies 101-4-3130-4219 Operating Supplies 89,400.00 18,984.54 106,471.43 119.1C ( 17,071.43) TOTAL Supplies 89,400.00 18,984.54 106,471.43 119.10 ( 17,071.43) Other Services & Charges Capital Outlay TOTAL Snow Removal 277,750.00 41,440.57 287,903.62 103.66 ( 10,153.62) Equipment Services Personal Services 101-4-3150-4101 Regular Pay 116,800.00 8,985.60 100,470.24 86.02 16,329.76 101-4-3150-4102 Overtime Pay 1,000.00 0.00 828.22 82.82 171.78 101-4-3150-4103 Part-time Pay 0.00 0.00 1,337.50 0.00 ( 1,337.50) 101-4-3150-4104 PERA 8,450.00 651.44 7,785.19 92.13 664.81 101-4-3150-4105 FICA 7,250.00 528.16 6,393.22 88.18 856.78 101-4-3150-4107 Medicare 1,700.00 123.54 1,495.30 87.96 204.7C 101-4-3150-4108 Insurance 13,450.00 1,124.01 11,992.58 89.16 1,457.42 101-4-3150-4109 Workers Comp 3,000.00 0.00 3,023.75 100.79 ( 23.75) TOTAL Personal Services 151,650.00 11,412.75 133,326.00 87.92 18,324.00 Supplies 101-4-3150-4212 Fuels & Lubes 0.00 ( 104.36) 3,280.59 0.00 ( 3,280.59) 101-4-3150-4219 Operating Supplies 17,850.00 3,194.31 13,675.58 76.61 4,174.42 101-4-3150-4221 Equipment Parts 10,000.00 538.04 6,503.26 65.03 3,496.74 TOTAL Supplies 27,850.00 3,627.99 23,459.43 84.23 4,390.57 12-09-2014 12:37 PM CITY OF ELK RIVER PAGE: 22 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: NOVEMBER 30TH, 2014 101-GENERAL FUND Public Works 91.67° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Other Services & Charges 101-4-3150-4331 Travel, Conferences & Schools 1,500.00 0.00 0.00 0.00 1,500.00 101-4-3150-4404 Equip Repair/Maint Services 1,000.00 0.00 856.90 85.69 143.1C 101-4-3150-4417 Uniform Rental 2,150.00 179.34 1,717.00 79.86 433.00 TOTAL Other Services & Charges 4,650.00 179.34 2,573.90 55.35 2,076.1C Capital Outlay TOTAL Equipment Services 184,150.00 15,220.08 159,359.33 86.54 24,790.67 Engineering Personal Services 101-4-3300-4101 Regular Pay 118,500.00 12,112.72 136,959.06 115.58 ( 18,459.06) 101-4-3300-4104 PERA 8,600.00 878.16 10,440.26 121.40 ( 1,840.26) 101-4-3300-4105 FICA 7,350.00 753.14 9,041.54 123.01 ( 1,691.54) 101-4-3300-4107 Medicare 1,700.00 176.14 2,114.57 124.39 ( 414.57) 101-4-3300-4108 Insurance 6,300.00 1,120.01 10,760.14 170.80 ( 4,460.14) 101-4-3300-4109 Workers Comp 650.00 0.00 676.50 104.08 ( 26.5C) TOTAL Personal Services 143,100.00 15,040.17 169,992.07 118.79 ( 26,892.07) Supplies 101-4-3300-4201 Office Supplies 200.00 7.86 377.30 188.65 ( 177.30) 101-4-3300-4212 Fuels & Lubes 1,000.00 175.82 704.04 70.40 295.96 101-4-3300-4219 Operating Supplies 950.00 0.00 1,348.07 141.9C ( 398.07) TOTAL Supplies 2,150.00 183.68 2,429.41 113.00 ( 279.41) Other Services & Charges 101-4-3300-4319 Other Professional Services 10,000.00 0.00 3,165.00 31.65 6,835.00 101-4-3300-4321 Telephone 1,450.00 46.71 543.01 37.45 906.99 101-4-3300-4322 Postage 150.00 102.77 446.90 297.93 ( 296.90) 101-4-3300-4331 Travel, Conferences & Schools 2,750.00 370.00 809.36 29.43 1,940.64 101-4-3300-4361 Insurance 200.00 0.00 103.50 51.75 96.5C 101-4-3300-4404 Equip Repair/Maint Services 6,300.00 139.99 2,063.92 32.76 4,236.08 101-4-3300-4460 Equip Replacement Charge 750.00 62.50 687.50 91.67 62.5C TOTAL Other Services & Charges 21,600.00 721.97 7,819.19 36.20 13,780.81 Capital Outlay TOTAL Engineering 166,850.00 15,945.82 180,240.67 108.03 ( 13,390.67) TOTAL Public Works 1,868,500.00 139,213.67 1,680,529.47 89.94 187,970.53 12-09-2014 12:37 PM CITY OF ELK RIVER PAGE: 23 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: NOVEMBER 30TH, 2014 101-GENERAL FUND Culture & Recreation 91.67° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Parks Department Personal Services 101-4-5110-4101 Regular Pay 390,100.00 29,900.32 327,951.59 84.07 62,148.41 101-4-5110-4102 Overtime Pay 6,600.00 0.00 3,571.85 54.12 3,028.15 101-4-5110-4103 Part-time Pay 68,250.00 2,665.73 66,577.39 97.55 1,672.61 101-4-5110-4104 PERA 30,200.00 2,167.74 25,399.01 84.10 4,800.99 101-4-5110-4105 FICA 28,300.00 1,913.06 24,748.69 87.45 3,551.31 101-4-5110-4107 Medicare 6,650.00 447.41 5,787.97 87.04 862.03 101-4-5110-4108 Insurance 68,400.00 4,986.03 49,906.73 72.96 18,493.27 101-4-5110-4109 Workers Comp 10,900.00 0.00 11,014.50 101.05 ( 114.50) 101-4-5110-4110 Re-employment Compensation 0.00 0.00 1,557.60 O.00 ( 1,557.6C) TOTAL Personal Services 609,400.00 42,080.29 516,515.33 84.76 92,884.67 Supplies 101-4-5110-4212 Fuels & Lubes 40,000.00 6,258.05 39,960.87 99.90 39.13 101-4-5110-4217 Uniform Allowance 4,250.00 963.63 3,141.41 73.92 1,108.59 101-4-5110-4219 Operating Supplies 92,550.00 7,250.38 75,186.06 81.24 17,363.94 101-4-5110-4221 Equipment Parts 13,050.00 2,032.20 25,400.38 194.64 ( 12,350.38) TOTAL Supplies 149,850.00 16,504.26 143,688.72 95.89 6,161.28 Other Services & Charges 101-4-5110-4321 Telephone 4,900.00 293.37 4,014.93 81.94 885.07 101-4-5110-4322 Postage 50.00 0.00 93.00 186.00 ( 43.00) 101-4-5110-4331 Travel, Conferences & Schools 4,500.00 729.49 3,139.16 69.76 1,360.84 101-4-5110-4361 Insurance 25,600.00 0.00 24,856.50 97.10 743.5C 101-4-5110-4389 Utilities 33,000.00 5,432.48 38,412.60 116.40 ( 5,412.60) 101-4-5110-4401 Bldg Repair/Maint Services 3,000.00 0.00 260.00 8.67 2,740.00 101-4-5110-4404 Equip Repair/Maint Services 13,300.00 2,537.30 7,545.73 56.73 5,754.27 101-4-5110-4409 Contractual Services 27,800.00 10,175.00 23,363.52 84.04 4,436.48 101-4-5110-4415 Equipment Rental 15,950.00 1,083.99 13,039.48 81.75 2,910.52 101-4-5110-4460 Equip Replacement Charge 51,100.00 4,258.33 46,841.63 91.67 4,258.37 TOTAL Other Services & Charges 179,200.00 24,509.96 161,566.55 90.16 17,633.4E Capital Outlay TOTAL Parks Department 938,450.00 83,094.51 821,770.60 87.57 116,679.4C Parks & Rec Admin Personal Services 101-4-5210-4101 Regular Pay 277,350.00 21,440.72 243,061.50 87.64 34,288.5C 101-4-5210-4103 Part-time Pay 53,900.00 3,532.48 41,748.58 77.46 12,151.42 101-4-5210-4104 PERA 23,700.00 1,810.56 21,733.69 91.70 1,966.31 101-4-5210-4105 FICA 20,550.00 1,471.19 17,745.42 86.35 2,804.58 101-4-5210-4107 Medicare 4,800.00 344.07 4,150.24 86.46 649.76 12-09-2014 12:37 PM CITY OF ELK RIVER PAGE: 24 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: NOVEMBER 30TH, 2014 101-GENERAL FUND Culture & Recreation 91.67° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE 101-4-5210-4108 Insurance 46,400.00 3,324.00 36,564.00 78.80 9,836.00 101-4-5210-4109 Workers Comp 3,300.00 0.00 3,293.00 99.79 7.00 TOTAL Personal Services 430,000.00 31,923.02 368,296.43 85.65 61,703.57 Supplies 101-4-5210-4219 Operating Supplies 15,500.00 39.28 11,637.39 75.08 3,862.61 TOTAL Supplies 15,500.00 39.28 11,637.39 75.08 3,862.61 Other Services & Charges 101-4-5210-4321 Telephone 6,050.00 470.62 5,347.76 88.39 702.24 101-4-5210-4322 Postage 5,100.00 546.45 3,905.71 76.58 1,194.29 101-4-5210-4331 Travel, Conferences & Schools 9,850.00 642.27 8,365.16 84.93 1,484.84 101-4-5210-4349 Advertising/Marketing 31,150.00 26.58 15,823.97 50.80 15,326.03 101-4-5210-4361 Insurance 900.00 0.00 362.00 40.22 538.00 101-4-5210-4389 Utilities 4,500.00 210.15 5,110.64 113.57 ( 610.64) 101-4-5210-4401 Bldg Repair/Maint Services 14,000.00 892.80 15,362.22 109.73 ( 1,362.22) 101-4-5210-4404 Equip Repair/Maint Services 12,900.00 695.11 14,527.50 112.62 ( 1,627.50) 101-4-5210-4433 Dues & Subscriptions 1,850.00 0.00 2,194.95 118.65 ( 344.95) TOTAL Other Services & Charges 86,300.00 3,483.98 70,999.91 82.27 15,300.09 Capital Outlay TOTAL Parks & Rec Admin 531,800.00 35,446.28 450,933.73 84.79 80,866.27 Recreation Programs Personal Services 101-4-5220-4102 Overtime Pay 0.00 0.00 577.83 0.00 ( 577.83) 101-4-5220-4103 Part-time Pay 82,000.00 1,143.07 75,638.31 92.24 6,361.69 101-4-5220-4104 PERA 2,400.00 37.33 1,635.73 68.16 764.27 101-4-5220-4105 FICA 4,350.00 70.88 4,873.33 112.03 ( 523.33) 101-4-5220-4107 Medicare 1,200.00 16.59 1,139.67 94.97 60.33 TOTAL Personal Services 89,950.00 1,267.87 83,864.87 93.23 6,085.13 Supplies 101-4-5220-4219 Operating Supplies 32,600.00 3,975.40 19,024.34 58.36 13,575.66 TOTAL Supplies 32,600.00 3,975.40 19,024.34 58.36 13,575.66 Other Services & Charges 101-4-5220-4409 Contractual Services 71,400.00 2,575.00 51,009.75 71.44 20,390.25 101-4-5220-4412 Building Rent 1,650.00 0.00 1,173.01 71.09 476.99 101-4-5220-4438 Credit Card Fees 4,600.00 82.31 2,696.54 58.62 1,903.46 TOTAL Other Services & Charges 77,650.00 2,657.31 54,879.30 70.68 22,770.7C TOTAL Recreation Programs 200,200.00 7,900.58 157,768.51 78.81 42,431.49 12-09-2014 12:37 PM CITY OF ELK RIVER PAGE: 2E REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: NOVEMBER 30TH, 2014 101-GENERAL FUND Culture & Recreation 91.67° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Concessions Personal Services Sr Citizen Programs Personal Services 101-4-5510-4101 Regular Pay 104,150.00 8,204.82 91,015.48 87.39 13,134.52 101-4-5510-4104 PERA 7,550.00 594.84 6,932.87 91.83 617.13 101-4-5510-4105 FICA 6,450.00 479.38 5,607.97 86.95 842.03 101-4-5510-4107 Medicare 1,500.00 112.11 1,311.47 87.43 188.53 101-4-5510-4108 Insurance 16,550.00 1,664.01 18,304.11 110.60 ( 1,754.11) 101-4-5510-4109 Workers Comp 450.00 0.00 446.25 99.17 3.75 TOTAL Personal Services 136,650.00 11,055.16 123,618.15 90.46 13,031.8E Supplies 101-4-5510-4219 Operating Supplies 11,250.00 650.42 6,316.11 56.14 4,933.89 TOTAL Supplies 11,250.00 650.42 6,316.11 56.14 4,933.89 Other Services & Charges 101-4-5510-4321 Telephone 2,600.00 156.67 1,776.08 68.31 823.92 101-4-5510-4322 Postage 2,550.00 177.15 3,222.47 126.37 ( 672.47) 101-4-5510-4331 Travel, Conferences & Schools 3,050.00 103.96 1,446.20 47.42 1,603.8C 101-4-5510-4361 Insurance 2,050.00 0.00 1,288.00 62.83 762.00 101-4-5510-4389 Utilities 9,100.00 855.03 9,439.69 103.73 ( 339.69) 101-4-5510-4401 Bldg Repair/Maint Services 12,950.00 2,446.60 12,435.41 96.03 514.59 101-4-5510-4404 Equip Repair/Maint Services 2,800.00 142.31 1,620.35 57.87 1,179.6E 101-4-5510-4409 Contractual Services 9,700.00 116.75 7,881.42 81.25 1,818.58 101-4-5510-4433 Dues & Subscriptions 850.00 86.45 540.80 63.62 309.2C TOTAL Other Services & Charges 45,650.00 4,084.92 39,650.42 86.86 5,999.58 Capital Outlay TOTAL Sr Citizen Programs 193,550.00 15,790.50 169,584.68 87.62 23,965.32 TOTAL Culture & Recreation 1,864,000.00 142,231.87 1,600,057.52 85.84 263,942.48 Economic Development 12-09-2014 12:37 PM CITY OF ELK RIVER PAGE: 26 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: NOVEMBER 30TH, 2014 101-GENERAL FUND Economic Development 91.67° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Personal Services 101-4-6210-4101 Regular Pay 0.00 4,158.16 8,298.75 0.00 ( 8,298.75) 101-4-6210-4103 Part-time Pay 0.00 1,854.00 3,612.00 0.00 ( 3,612.00) 101-4-6210-4104 PERA 0.00 308.96 616.65 0.00 ( 616.65) 101-4-6210-4105 FICA 0.00 366.97 726.89 0.00 ( 726.89) 101-4-6210-4107 Medicare 0.00 85.82 170.00 0.00 ( 170.00) 101-4-6210-4108 Insurance 0.00 562.01 1,124.02 0.00 ( 1,124.02) 101-4-6210-4109 Workers Comp 0.00 ( 65.25) 0.00 O.00 O.00 TOTAL Personal Services 0.00 71270.67 14,548.31 0.00 ( 14,548.31) Other Services & Charges 101-4-6210-4322 Postage 0.00 114.79 114.79 0.00 ( 114.79) 101-4-6210-4440 Miscellaneous 0.00 ( 24.12) 35.13 O.00 ( 35.13) TOTAL Other Services & Charges 0.00 90.67 149.92 0.00 ( 149.92) TOTAL Economic Development 0.00 7,361.34 14,698.23 0.00 ( 14,698.23) Energy City Personal Services 101-4-6220-4101 Regular Pay 4,250.00 332.66 3,102.85 73.01 1,147.1E 101-4-6220-4104 PERA 300.00 22.70 212.39 70.80 87.61 101-4-6220-4105 FICA 250.00 20.62 192.41 76.96 57.59 101-4-6220-4107 Medicare 50.00 4.82 44.98 89.96 5.02 101-4-6220-4108 Insurance 800.00 3.15 28.30 3.54 771.7C TOTAL Personal Services 5,650.00 383.95 3,580.93 63.38 2,069.07 Supplies 101-4-6220-4219 Operating Supplies 950.00 0.00 0.00 O.00 950.00 TOTAL Supplies 950.00 0.00 0.00 0.00 950.00 Other Services & Charges 101-4-6220-4319 Other Professional Services 1,000.00 0.00 1,000.00 100.00 O.00 101-4-6220-4331 Travel, Conferences & Schools 3,000.00 0.00 0.00 0.00 3,000.00 101-4-6220-4359 Publishing 1,500.00 0.00 300.00 20.00 1,200.00 TOTAL Other Services & Charges 5,500.00 0.00 1,300.00 23.64 4,200.00 TOTAL Energy City 12,100.00 383.95 4,880.93 40.34 7,219.07 TOTAL Economic Development 12,100.00 7,745.29 19,579.16 161.81 ( 7,479.16) 12-09-2014 12:37 PM CITY OF ELK RIVER PAGE: 27 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: NOVEMBER 30TH, 2014 101-GENERAL FUND General 91.67° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Transfers Out Transfers Out 101-4-7000-4724 Transfer - Pinewood 60,100.00 0.00 0.00 O.00 60,100.00 TOTAL Transfers Out 60,100.00 0.00 0.00 0.00 60,100.00 TOTAL Transfers Out 60,100.00 0.00 0.00 0.00 60,100.00 TOTAL General 60,100.00 0.00 0.00 0.00 60,100.00 TOTAL EXPENDITURES 12,870,500.00 939,835.09 10,902,662.54 84.71 1,967,837.46 REVENUES OVER/(UNDER) EXPENDITURES 0.00 ( 684,692.27) ( 3,318,829.96) 3,318,829.96 12-09-2014 12:37 PM CITY OF ELK RIVER PAGE: 1 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: NOVEMBER 30TH, 2014 221-ICE ARENA FINANCIAL SUMMARY 91.67° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE REVENUE SUMMARY Ice Arena 625,250.00 75,895.35 416,195.39 66.56 209,054.61 Hockey 34,000.00 0.00 62,140.31 182.77 ( 28,140.31) Skating 42,000.00 376.00 25,671.98 61.12 16,328.02 Concessions 80,000.00 13,195.98 61,739.75 77.17 18,260.25 TOTAL REVENUES 781,250.00 89,467.33 565,747.43 72.42 215,502.57 EXPENDITURE SUMMARY Culture & Recreation Ice Arena 903,150.00 55,756.11 547,071.79 60.57 356,078.21 Hockey 19,050.00 329.53 21,794.59 114.41 ( 2,744.59) Skating 30,250.00 846.78 9,973.71 32.97 20,276.29 Arena Concessions 52,100.00 4,749.47 35,691.89 68.51 16,408.11 TOTAL Culture & Recreation 1,004,550.00 61,681.89 614,531.98 61.17 390,018.02 TOTAL EXPENDITURES 1,004,550.00 61,681.89 614,531.98 61.17 390,018.02 REVENUES OVER/(UNDER) EXPENDITURES 223,300.00) 27,785.44 ( 48,784.55) 174,515.45) 12-09-2014 12:37 PM CITY OF ELK RIVER PAGE: 2 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: NOVEMBER 30TH, 2014 221-ICE ARENA 91.67° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET REVENUES BUDGET PERIOD ACTUAL BUDGET BALANCE Ice Arena Charges for Services 221-3-0000-3464 Ice Rental 520,000.00 67,018.60 354,431.64 68.16 165,568.36 221-3-0000-3465 Admissions 28,500.00 2,755.00 12,483.50 43.80 16,016.5C 221-3-0000-3466 Dry Floor Events 19,500.00 112.00 13,694.78 70.23 5,805.22 221-3-0000-3468 Skate Sharpening 4,300.00 332.00 2,978.00 69.26 1,322.00 221-3-0000-3475 Building Rent 2,600.00 0.00 2,600.00 100.00 0.0C 221-3-0000-3482 Advertising fee 24,500.00 3,445.00 1,365.00 5.57 23,135.00 TOTAL Charges for Services 599,400.00 73,662.60 387,552.92 64.66 211,847.08 Other Revenue 221-3-0000-3621 Interest Income 0.00 0.00 1,343.56 0.00 ( 1,343.56) 221-3-0000-3622 Vending Machines 14,000.00 1,922.45 12,411.56 88.65 1,588.44 221-3-0000-3625 Refunds & Reimbursements 0.00 0.00 6,155.63 0.00 ( 6,155.63) 221-3-0000-3626 Contributions 7,800.00 0.00 3,038.00 38.95 4,762.00 221-3-0000-3629 Miscellaneous Revenue 3,800.00 279.50 5,416.57 142.54 ( 1,616.57) TOTAL Other Revenue 25,600.00 2,201.95 28,365.32 110.80 ( 2,765.32) Sales 221-3-0000-3791 ATM Revenue 250.00 30.80 277.15 110.86 ( 27.15) TOTAL Sales 250.00 30.80 277.15 110.86 ( 27.15) Transfers In TOTAL Ice Arena 625,250.00 75,895.35 416,195.39 66.56 209,054.61 Hockey Charges for Services 221-3-5410-3461 Recreation Fees 34,000.00 0.00 62,140.31 182.77 ( 28,140.31) TOTAL Charges for Services 34,000.00 0.00 62,140.31 182.77 ( 28,140.31) Other Revenue TOTAL Hockey 34,000.00 0.00 62,140.31 182.77 ( 28,140.31) Skating 12-09-2014 12:37 PM CITY OF ELK RIVER PAGE: 3 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: NOVEMBER 30TH, 2014 221-ICE ARENA 91.67° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET REVENUES BUDGET PERIOD ACTUAL BUDGET BALANCE Charges for Services 221-3-5420-3461 Recreation Fees 38,000.00 376.00 20,252.00 53.29 17,748.00 221-3-5420-3465 Admissions 4,000.00 0.00 3,112.98 77.82 887.02 TOTAL Charges for Services 42,000.00 376.00 23,364.98 55.63 18,635.02 Other Revenue 221-3-5420-3629 Miscellaneous Revenue 0.00 0.00 2,307.00 O.00 ( 2,307.00) TOTAL Other Revenue 0.00 0.00 2,307.00 0.00 ( 2,307.00) TOTAL Skating 42,000.00 376.00 25,671.98 61.12 16,328.02 Concessions Charges for Services 221-3-5430-3467 Concessions 80,000.00 13,195.98 61,739.75 77.17 18,260.25 TOTAL Charges for Services 80,000.00 13,195.98 61,739.75 77.17 18,260.25 TOTAL Concessions 80,000.00 13,195.98 61,739.75 77.17 18,260.2E TOTAL REVENUE 781,250.00 89,467.33 565,747.43 72.42 215,502.57 12-09-2014 12:37 PM CITY OF ELK RIVER PAGE: 4 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: NOVEMBER 30TH, 2014 221-ICE ARENA 91.67° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Ice Arena Personal Services 221-4-5400-4101 Regular Pay 171,300.00 18,389.96 156,046.23 91.10 15,253.77 221-4-5400-4102 Overtime Pay 0.00 0.00 1,919.89 0.00 ( 1,919.89) 221-4-5400-4103 Part-time Pay 60,150.00 6,549.82 52,463.30 87.22 7,686.7C 221-4-5400-4104 PERA 16,000.00 1,072.23 14,397.25 89.98 1,602.7E 221-4-5400-4105 FICA 14,400.00 1,530.93 13,173.39 91.48 1,226.61 221-4-5400-4107 Medicare 3,400.00 358.04 3,080.95 90.62 319.0E 221-4-5400-4108 Insurance 25,800.00 1,382.01 23,402.21 90.71 2,397.79 221-4-5400-4109 Workers Comp 7,800.00 0.00 7,520.75 96.42 279.2E 221-4-5400-4110 Re-employment Compensation 0.00 0.00 76.65 O.00 ( 76.65) TOTAL Personal Services 298,850.00 29,282.99 272,080.62 91.04 26,769.38 Supplies 221-4-5400-4212 Fuels & Lubes 400.00 43.53 236.10 59.03 163.9C 221-4-5400-4217 Uniform Allowance 800.00 0.00 211.98 26.50 588.02 221-4-5400-4219 Operating Supplies 48,500.00 1,785.75 54,788.29 112.97 ( 6,288.29) 221-4-5400-4255 Soft Drinks/Misc 8,100.00 979.77 4,837.82 59.73 3,262.18 221-4-5400-4259 Other Merchandise For Resale 900.00 0.00 757.66 84.18 142.34 TOTAL Supplies 58,700.00 2,809.05 60,831.85 103.63 ( 2,131.85) Other Services & Charges 221-4-5400-4321 Telephone 3,300.00 65.19 1,640.08 49.70 1,659.92 221-4-5400-4322 Postage 300.00 103.78 129.55 43.18 170.4E 221-4-5400-4331 Travel, Conferences & Schools 1,500.00 0.00 1,867.20 124.48 ( 367.20) 221-4-5400-4359 Publishing 5,700.00 50.23 4,226.99 74.16 1,473.01 221-4-5400-4361 Insurance 8,100.00 0.00 4,576.50 56.50 3,523.5C 221-4-5400-4389 Utilities 153,500.00 12,225.47 126,072.64 82.13 27,427.36 221-4-5400-4401 Bldg Repair/Maint Services 23,800.00 609.03 19,008.29 79.87 4,791.71 221-4-5400-4409 Contractual Services 2,250.00 0.00 1,591.07 70.71 658.93 221-4-5400-4415 Equipment Rental 2,700.00 258.37 2,012.50 74.54 687.5C 221-4-5400-4433 Dues & Subscriptions 500.00 0.00 245.00 49.00 255.00 TOTAL Other Services & Charges 201,650.00 13,312.07 161,369.82 80.02 40,280.18 Capital Outlay 221-4-5400-4520 Buildings & Structures 145,550.00 0.00 0.00 0.00 145,550.00 221-4-5400-4530 Improvement Project Contract 198,400.00 0.00 0.00 0.00 198,400.00 221-4-5400-4560 Equipment 0.00 10,352.00 52,789.50 0.0C ( 52,789.5C) TOTAL Capital Outlay 343,950.00 10,352.00 52,789.50 15.35 291,160.5C Transfers Out TOTAL Ice Arena 903,150.00 55,756.11 547,071.79 60.57 356,078.21 12-09-2014 12:37 PM CITY OF ELK RIVER PAGE: REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: NOVEMBER 30TH, 2014 221-ICE ARENA Culture & Recreation 91.67° 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 850.00 0.00 0.00 0.00 850.00 221-4-5410-4105 FICA 50.00 0.00 0.00 0.0C 50.00 TOTAL Personal Services 900.00 0.00 0.00 0.00 900.0C Supplies 221-4-5410-4219 Operating Supplies 9,500.00 329.53 14,303.09 150.56 ( 4,803.09) TOTAL Supplies 9,500.00 329.53 14,303.09 150.56 ( 4,803.09) Other Services & Charges 221-4-5410-4359 Publishing 500.00 0.00 0.00 0.00 500.00 221-4-5410-4409 Contractual Services 5,350.00 0.00 5,080.00 94.95 270.00 221-4-5410-4438 Credit Card Fees 2,800.00 0.00 2,411.50 86.13 388.5C TOTAL Other Services & Charges 8,650.00 0.00 7,491.50 86.61 1,158.5C TOTAL Hockey 19,050.00 329.53 21,794.59 114.41 ( 2,744.59) Skating Personal Services 221-4-5420-4103 Part-time Pay 17,800.00 552.70 6,134.45 34.46 11,665.5E 221-4-5420-4104 PERA 1,000.00 6.32 122.52 12.25 877.48 221-4-5420-4105 FICA 1,100.00 34.26 407.58 37.05 692.42 221-4-5420-4107 Medicare 250.00 8.02 95.31 38.12 154.69 TOTAL Personal Services 20,150.00 601.30 6,759.86 33.55 13,390.14 Supplies 221-4-5420-4219 Operating Supplies 4,850.00 34.85 1,918.49 39.56 2,931.51 TOTAL Supplies 4,850.00 34.85 1,918.49 39.56 2,931.51 Other Services & Charges 221-4-5420-4359 Publishing 1,050.00 0.00 0.00 0.00 1,050.00 221-4-5420-4409 Contractual Services 2,200.00 0.00 602.49 27.39 1,597.51 221-4-5420-4438 Credit Card Fees 2,000.00 210.63 692.87 34.64 1,307.13 TOTAL Other Services & Charges 5,250.00 210.63 1,295.36 24.67 3,954.64 TOTAL Skating 30,250.00 846.78 9,973.71 32.97 20,276.29 12-09-2014 12:37 PM CITY OF ELK RIVER PAGE: 6 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: NOVEMBER 30TH, 2014 221-ICE ARENA Culture & Recreation 91.67° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Arena Concessions Personal Services 221-4-5430-4103 Part-time Pay 21,300.00 1,961.98 12,596.94 59.14 8,703.06 221-4-5430-4104 PERA 200.00 0.00 0.00 0.00 200.00 221-4-5430-4105 FICA 1,300.00 121.64 880.04 67.70 419.96 221-4-5430-4107 Medicare 300.00 28.46 205.79 68.6C 94.21 TOTAL Personal Services 23,100.00 2,112.08 13,682.77 59.23 9,417.23 Supplies 221-4-5430-4219 Operating Supplies 2,200.00 368.41 1,217.51 55.34 982.49 221-4-5430-4259 Other Merchandise For Resale 26,800.00 2,268.98 20,791.61 77.58 6,008.39 TOTAL Supplies 29,000.00 2,637.39 22,009.12 75.89 6,990.88 TOTAL Arena Concessions 52,100.00 4,749.47 35,691.89 68.51 16,408.11 TOTAL Culture & Recreation 1,004,550.00 61,681.89 614,531.98 61.17 390,018.02 TOTAL EXPENDITURES 1,004,550.00 61,681.89 614,531.98 61.17 390,018.02 REVENUES OVER/(UNDER) EXPENDITURES 223,300.00) 27,785.44 ( 48,784.55) 174,515.45) 12-09-2014 12:37 PM CITY OF ELK RIVER PAGE: 1 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: NOVEMBER 30TH, 2014 222-PINEWOOD GOLF COURSE FINANCIAL SUMMARY 91.67° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE REVENUE SUMMARY Pinewood Golf Course 249,900.00 0.00 ( 1,004.00) 0.4C- 250,904.00 TOTAL REVENUES 249,900.00 0.00 ( 1,004.00) 0.40- 250,904.00 EXPENDITURE SUMMARY Culture & Recreation Golf Course 249,900.00 7,831.24 98,787.03 39.53 151,112.97 TOTAL Culture & Recreation 249,900.00 7,831.24 98,787.03 39.53 151,112.97 TOTAL EXPENDITURES 249,900.00 7,831.24 98,787.03 39.53 151,112.97 REVENUES OVER/(UNDER) EXPENDITURES 0.00 ( 7,831.24) ( 99,791.03) 99,791.03 12-09-2014 12:37 PM CITY OF ELK RIVER PAGE: 2 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: NOVEMBER 30TH, 2014 222-PINEWOOD GOLF COURSE 91.67° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET REVENUES BUDGET PERIOD ACTUAL BUDGET BALANCE Pinewood Golf Course Charges for Services 222-3-0000-3461 Recreation Fees 17,000.00 0.00 ( 360.00) 2.12- 17,360.00 222-3-0000-3467 Concessions 16,800.00 0.00 0.00 0.00 16,800.00 222-3-0000-3469 Other Sales 4,500.00 0.00 0.00 0.00 4,500.00 222-3-0000-3476 Green Fees 110,000.00 0.00 ( 644.00) 0.59- 110,644.00 222-3-0000-3477 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 4,500.00 0.00 0.00 O.00 4,500.00 TOTAL Charges for Services 189,800.00 0.00 ( 1,004.00) 0.53- 190,804.00 Other Revenue Sales Other Financing Sources Transfers In 222-3-0000-3922 Transfer-General Fund 60,100.00 0.00 0.00 O.00 60,100.00 TOTAL Transfers In 60,100.00 0.00 0.00 0.00 60,100.00 TOTAL Pinewood Golf Course 249,900.00 0.00 ( 1,004.00) 0.40- 250,904.00 TOTAL REVENUE 249,900.00 0.00 ( 1,004.00) 0.40- 250,904.00 12-09-2014 12:37 PM CITY OF ELK RIVER PAGE: 3 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: NOVEMBER 30TH, 2014 222-PINEWOOD GOLF COURSE 91.67° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Golf Course Personal Services 222-4-5300-4101 Regular Pay 67,550.00 5,197.30 59,249.22 87.71 8,300.78 222-4-5300-4103 Part-time Pay 54,250.00 0.00 1,224.00 2.26 53,026.00 222-4-5300-4104 PERA 8,850.00 376.80 4,606.65 52.05 4,243.3H 222-4-5300-4105 FICA 7,550.00 315.02 3,877.47 51.36 3,672.53 222-4-5300-4107 Medicare 1,750.00 73.68 906.89 51.82 843.11 222-4-5300-4108 Insurance 6,750.00 562.00 6,182.00 91.59 568.00 222-4-5300-4109 Workers Comp 1,750.00 0.00 1,574.75 89.99 175.25 TOTAL Personal Services 148,450.00 6,524.80 77,620.98 52.29 70,829.02 Supplies 222-4-5300-4212 Fuels & Lubs 5,500.00 24.33 571.28 10.39 4,928.72 222-4-5300-4217 Uniform Allowance 700.00 0.00 0.00 0.00 700.00 222-4-5300-4219 Operating Supplies 29,050.00 151.78 3,995.58 13.75 25,054.42 222-4-5300-4259 Other Merchandise For Resale 9,500.00 0.00 ( 106.82) 1.12- 9,606.82 TOTAL Supplies 44,750.00 176.11 4,460.04 9.97 40,289.96 Other Services & Charges 222-4-5300-4321 Telephone 2,500.00 102.73 1,106.11 44.24 1,393.89 222-4-5300-4331 Travel, Conferences & Schools 250.00 0.00 18.11 7.24 231.89 222-4-5300-4349 Advertising/Marketing 5,000.00 0.00 0.00 0.00 5,000.00 222-4-5300-4361 Insurance 11,550.00 0.00 3,660.00 31.69 7,890.00 222-4-5300-4389 Utilities 6,700.00 336.73 2,858.68 42.67 3,841.32 222-4-5300-4401 Bldg Repair/Maint Services 10,700.00 20.04 361.94 3.38 10,338.06 222-4-5300-4404 Equip Repair/Maint Services 4,650.00 0.00 617.38 13.28 4,032.62 222-4-5300-4415 Equipment Rental 1,400.00 0.00 0.00 0.00 1,400.00 222-4-5300-4437 Taxes & Licenses 900.00 0.00 697.72 77.52 202.28 222-4-5300-4438 Credit Card Fees 5,000.00 0.00 6.93 0.14 4,993.07 222-4-5300-4460 Equip Replacement Charge 8,050.00 670.83 7,379.14 91.67 670.86 TOTAL Other Services & Charges 56,700.00 1,130.33 16,706.01 29.46 39,993.99 Capital Outlay Debt Service TOTAL Golf Course 249,900.00 7,831.24 98,787.03 39.53 151,112.97 TOTAL Culture & Recreation 249,900.00 7,831.24 98,787.03 39.53 151,112.97 TOTAL EXPENDITURES 249,900.00 7,831.24 98,787.03 39.53 151,112.97 REVENUES OVER/(UNDER) EXPENDITURES 0.00 ( 7,831.24) ( 99,791.03) 99,791.03 CITY OF ELK RIVER ENTERPRISE FUNDS- BUDGET TO ACTUAL MONTH ENDED NOVEMBER,2014 Liquor Sewer Garbage Current Year to Date Budget %of Current Year to Date Budget %of Current Year to Date Budget %of Budget Actual Variance Budget Budget Actual Variance Budget Budget Actual Variance Budget Sales and cost of sales: Sales $ 6,700,000 $ 6,110,715 $ 589,285 91.20% Cost of sales (4,761,250) (3,976,234) (785,016) 83.51% Gross profit 1,938,750 2,134,481 (195,731) 110.10% Operating revenues: User charges - - - 0.00% $ 1,668,900 $ 1,400,460 $ 268,440 83.92% $ 1,291,000 $ 1,089,632 $ 201,368 84.40% Delinquency collections - - - 0.00% 2,500 (6,267) 8,767 -250.68% 10,000 (9,008) 19,008 -90.08% Other 3,500 3,655 (155) 104.43% 2,000 40,685 (38,685) 2034.25% 2,300 2,591 (291) 112.65% Total operating revenues 3,500 3,655 (155) 104.43% 1,673,400 1,434,878 238,522 85.75% 1,303,300 1,083,215 220,085 83.11% Operating expenses: Personal services 623,350 566,170 57,180 90.83% 518,100 416,893 101,207 80.47% 27,500 17,457 10,043 63.48% Supplies 44,600 18,155 26,445 40.71% 254,100 109,615 144,485 43.14% 5,000 3,080 1,920 61.60% Other service charges 217,050 182,763 34,287 84.20% 526,650 573,375 (46,725) 108.87% 1,316,450 1,060,167 256,283 80.53% Depreciation* 124,400 - 124,400 0.00% 977,950 - 977,950 0.00% - - - 0.00% Total operating expenses 1,009,400 767,088 242,312 75.99% 2,276,800 1,099,883 1,176,917 48.31% 1,348,950 1,080,704 268,246 80.11% Operating income(loss) 932,850 113719048 (438,198) 146.97% (603,400) 334,995 (938,395) -55.52% (45,650) 21511 (48,161) -5.50% Nonoperating revenues(expenses): Interest income 26,100 15,372 10,728 58.90% 81,550 42,587 38,963 52.22% 5,500 4,479 1,021 81.44% Grant revenue - - - 0.00% 3,000,000 - 3,000,000 0.00% - - - 0.00% Interest expense - - - 0.00% (10,850) (2,610) (8,240) 24.06% - - - 0.00% Total nonoperating revenues(expenses) 26,100 15,372 10,728 58.90% 3,070,700 39,977 3,030,723 1.30% 5,500 4,479 1,021 81.44% Income(loss)before contributions and transfers 958,950 1,386,420 (427,470) 144.58% 21467,300 374,972 21092,328 15.20% (40,150) 6,990 (47,140) -17.41% Contributions-connection fees - - - 0.00% 454,750 349,499 105,251 76.86% - - - 0.00% Transfers in - - - 0.00% 1,000,000 - 1,000,000 0.00% 14,400 - 14,400 0.00% Transfers out (653,850) (685,059) 31,209 104.77% (113,650) (118,650) 5,000 104.40% (43,150) (43,150) - 100.00% NET INCOME(LOSS) 3059100 7019361 (396,261) 229.88% 3,808,400 605,821 312029579 15.91% (68,900) (36,160) (32,740) 52.48% Items reclassified to balance sheet at year end: Bond Proceeds 5,619,000 9,984,625 (4,365,625) 177.69% Capital Outlay (12,619,000) (369,403) (12,249,597) 2.93% Bond Payment (560,000) (560,000) - 100.00% Revenues over/(under)expenditures 305,100 7019361 (396,261) (31751,600) 91661,043 (13,412,643) (68,900) (36,160) (32,740) 12-09-2014 12:39 PM CITY OF ELK RIVER PAGE: 1 POOLED CASH REPORT (FUND 999) AS OF: NOVEMBER 30TH, 2014 INFORMATION BEGINNING CURRENT CURRENT FUND ACCOUNT# ACCOUNT NAME BALANCE ACTIVITY BALANCE CLAIM ON CASH 002-1010 Cash - Section 125 33,266.75 1,150.41 34,417.16 101-1010 Cash - General Fund 3,281,697.92 682,231.11) 2,599,466.81 211-1010 Cash - Library 429,994.77 32,554.33) 397,440.44 221-1010 Cash - Ice Arena 166,890.13 16,644.59 183,534.72 222-1010 Cash - Pinewood Golf Course 91,092.44) ( 7,831.24) ( 98,923.68) 225-1010 Cash - Park Dedication 212,297.60 155,418.16) 56,879.44 228-1010 Cash - Landfill 618,360.72 1,116.18) 617,244.54 231-1010 Cash - Landfill Const Debris 715,418.10 0.00 715,418.1C 240-1010 Cash - Micro Loan Fund 884,565.47 1,257.31 885,822.78 241-1010 Cash - Federal DEED 200,000.00 0.00 200,000.00 242-1010 Cash - State DEED 408,960.71 0.00 408,960.71 245-1010 Cash - Development Fund 328,824.85 3,851.70) 324,973.15 290-1010 Cash - Capital Outlay Reserve 1,507,142.13 7,711.90 1,514,854.03 291-1010 Cash - Insurance Reserve 219,667.74 1,706.66) 217,961.08 292-1010 Cash - Govt Bldgs Reserve 3,715,653.36 3,124.00) 3,712,529.36 294-1010 Cash - Drug Forfeiture 54,988.27 139.39) 54,848.88 295-1010 Cash - Severance Pay Reserve 117,667.16 0.00 117,667.16 296-1010 Cash - GRE Reserve 2,534,854.16 27,163.55 2,562,017.71 313-1010 Cash - 2007C GO Bonds 152,077.69 0.00 152,077.69 333-1010 Cash - 2010A GO Cap Imp Bonds 549,550.67 0.00 549,550.67 401-1010 Cash - Pavement Mgmt 1,929,455.54 142,977.25 2,072,432.79 403-1010 Cash - Street Improvement 2,411,985.55 553,680.70) 1,858,304.85 404-1010 Cash - Surface Water Managemnt 137,023.91 245,345.19 382,369.1C 406-1010 Cash - City Wide Trunk Util 4,441,297.67 8,242.50) 4,433,055.17 410-1010 Cash - Equipment Replacement 794,976.30 17,677.85 812,654.15 426-1010 Cash - YMCA 381,996.38 0.00 381,996.38 440-1010 Cash - Park Improvement 136,863.01 28,105.30 164,968.31 459-1010 Cash - TIF 419 Highway 169 369,343.82 0.00 369,343.82 462-1010 Cash - TIF 422 Downtown Redev 11,625.02) 0.00 11,625.02) 602-1010 Cash - Wastewater Treatment 15,351,715.98 257,978.11 15,609,694.09 603-1010 Cash - Liquor 2,227,879.94 206,183.60 2,434,063.54 605-1010 Cash - Garbage 612,615.97 1,996.04) 610,619.93 801-1010 Cash - Interest 0.00 23,286.33 23,286.33 821-1010 Cash - Developers Escrow 95,976.89 3,026.00) 92,950.89 TOTAL CLAIM ON CASH 44,920,291.70 479,436.62) 44,440,855.08 CASH IN BANK - POOLED CASH 999-1000 A/P BANK ACCOUNTS 67,140,316.27 380,807.02 67,521,123.29 999-1001 PY BANK ACCOUNT (50,602,214.13) ( 860,243.64) (51,462,457.77) 999-1002 POOLED INVESTMENTS 28,382,189.56 O.00 28,382,189.56 SUBTOTAL CASH IN BANK - POOLED CASH 44,920,291.70 479,436.62) 44,440,855.08