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INFORMATION #1 09-21-2015 Information �i of Memorandum Memorandum cElk River TO: Mayor and City Council From: Tim Simon, Finance Director Date: September 21, 2015 Subject: August 2015 Monthly Financial Report This report is designed to provide summary information regarding the overall level of revenues and expenditures in the General Fund, Ice Arena Special Revenue Fund, and Enterprise Funds. These funds provide an important picture of the city's financial health. For the month of August, actual revenues (except for property taxes and state aids) and expenditures should run about 66.7% 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 in,revenue collections are about 55% of budget,with the second half property taxes to be collected in December. ■ Licenses and permits collections are about 77% of budget estimates and building related permit collections are about 69% as of the end of August. ■ Intergovernmental revenue collections for August consist of reimbursement for police training and a crime prevention grant. ■ Charges for services are over 84% of budget estimates,with August collections consisting mainly of plan check fees and engineering services reimbursement.. ■ Fine collections,which lag a month, are 70% of budget estimates. Expenditures: ■ Total departmental expenditures are about 62% of budget and most departments are within or below budget. p0WIeI1 0 NAWREJ 2015 Monthly Expenditures $14,000 $12,000 o $10,000 z a $8,000 O $6,000 $4,000 $2,000 $0 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Actual $884 $1,867 $2,896 $3,919 $4,852 $5,925 $7,335 $8,323 Budget $1,109 $2,219 $3,328 $4,438 $5,547 $6,656 $7,766 $8,875 1 $9,985 1$11,0941$12,203$13,313 ICE ARENA For August, expenditures exceed revenues by$18,032. Revenues are 51% of budget and expenditures are 59% of budget. Expenditures for August include repairing the leaks of the ice floor of the Olympic rink. ATTACHMENTS ■ General Fund Revenue& Expense Report ■ Enterprise Funds—Budget to Actual ■ Cash Report—All Funds 9-11-2015 09:54 AM CITY OF ELK RIVER PAGE: 1 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: AUGUST 31ST, 2015 101-GENERAL FUND FINANCIAL SUMMARY 66.67% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE ___________________________________________________________________________________________________________________ REVENUE SUMMARY General Fund 13,312,800.00 293,225.84 7,580,770.52 56.94 5,732,029.48 TOTAL REVENUES 13,312,800.00 293,225.84 7,580,770.52 56.94 5,732,029.48 ============= ============= ============= ======= ============= EXPENDITURE SUMMARY General Government Mayor & Council 141,050.00 7,123.28 91,270.96 64.71 49,779.04 Cable TV 108,400.00 7,617.81 62,760.32 57.90 45,639.68 Administrative Services 600,000.00 57,848.01 386,579.88 64.43 213,420.12 Human Resources 161,750.00 12,577.82 91,923.31 56.83 69,826.69 Elections 13,350.00 0.00 8,803.37 65.94 4,546.63 Finance 567,450.00 38,516.98 401,760.50 70.80 165,689.50 Information Technology 332,150.00 29,742.48 238,632.38 71.84 93,517.62 Legal 217,600.00 16,971.50 115,433.53 53.05 102,166.47 Community Development 339,600.00 16,771.27 196,865.27 57.97 142,734.73 Planning 195,550.00 17,746.05 131,179.76 67.08 64,370.24 City Hall Maintenance 569,200.00 40,547.50 364,834.22 64.10 204,365.78 Contingency ( 95,000.00) 0.00 0.00 0.00 ( 95,000.00) TOTAL General Government 3,151,100.00 245,462.70 2,090,043.50 66.33 1,061,056.50 Public Safety Police Administration 693,150.00 44,891.47 432,813.83 62.44 260,336.17 Patrol 2,493,300.00 171,901.97 1,468,310.27 58.89 1,024,989.73 Investigations 963,050.00 56,780.20 498,104.00 51.72 464,946.00 Police Support Services 555,750.00 37,771.18 304,140.48 54.73 251,609.52 Police Reserves 20,800.00 468.52 3,747.75 18.02 17,052.25 Public safety building 77,150.00 1,665.15 33,904.37 43.95 43,245.63 Fire Administration 407,600.00 26,254.82 262,925.58 64.51 144,674.42 Fire Operations 388,350.00 27,433.21 232,700.31 59.92 155,649.69 Emergency Management 21,400.00 646.50 7,785.03 36.38 13,614.97 Building Safety 628,950.00 46,437.43 411,484.76 65.42 217,465.24 Code Enforcement 89,300.00 6,994.87 57,656.65 64.57 31,643.35 Environmental 30,150.00 2,558.35 19,901.33 66.01 10,248.67 TOTAL Public Safety 6,368,950.00 423,803.67 3,733,474.36 58.62 2,635,475.64 Public Works Street Maintenance 1,187,300.00 122,962.02 830,881.93 69.98 356,418.07 Snow Removal 297,550.00 0.00 182,869.72 61.46 114,680.28 Equipment Services 196,550.00 8,425.61 114,325.87 58.17 82,224.13 Engineering 219,550.00 15,322.14 132,817.25 60.50 86,732.75 TOTAL Public Works 1,900,950.00 146,709.77 1,260,894.77 66.33 640,055.23 INFORMATION 9-11-2015 09:54 AM CITY OF ELK RIVER PAGE: 2 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: AUGUST 31ST, 2015 101-GENERAL FUND FINANCIAL SUMMARY 66.67% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE ___________________________________________________________________________________________________________________ Culture & Recreation Parks Department 967,150.00 85,403.03 627,859.40 64.92 339,290.60 Parks & Rec Admin 533,200.00 41,493.97 329,934.97 61.88 203,265.03 Recreation Programs 165,750.00 27,692.39 126,030.06 76.04 39,719.94 Sr Citizen Programs 215,600.00 15,712.45 129,093.23 59.88 86,506.77 TOTAL Culture & Recreation 1,881,700.00 170,301.84 1,212,917.66 64.46 668,782.34 Economic Development Economic Development 0.00 1,340.22 21,200.51 0.00 ( 21,200.51) Energy City 10,100.00 443.56 4,084.22 40.44 6,015.78 TOTAL Economic Development 10,100.00 1,783.78 25,284.73 250.34 ( 15,184.73) General _____________ _____________ _____________ _______ _____________ TOTAL EXPENDITURES 13,312,800.00 988,061.76 8,322,615.02 62.52 4,990,184.98 ============= ============= ============= ======= ============= REVENUES OVER/(UNDER) EXPENDITURES 0.00 ( 694,835.92)( 741,844.50) 741,844.50 9-11-2015 09:54 AM CITY OF ELK RIVER PAGE: 3 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: AUGUST 31ST, 2015 101-GENERAL FUND 66.67% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET REVENUES BUDGET PERIOD ACTUAL BUDGET BALANCE ___________________________________________________________________________________________________________________ General Fund ============ Taxes 101-3-0000-3111 Current Ad Valorem Taxes 9,420,750.00 2,366.64 4,902,342.39 52.04 4,518,407.61 101-3-0000-3112 Delinquent Ad Valorem Taxes 0.00 0.00 51,506.28 0.00 ( 51,506.28) 101-3-0000-3121 Gravel Tax 125,000.00 0.00 65,072.98 52.06 59,927.02 101-3-0000-3131 Penalties/Interest 0.00 0.00 5,313.54 0.00 ( 5,313.54) TOTAL Taxes 9,545,750.00 2,366.64 5,024,235.19 52.63 4,521,514.81 Licenses & Permits 101-3-0000-3211 Liquor License 61,000.00 40.00 67,555.00 110.75 ( 6,555.00) 101-3-0000-3212 Amusement License 1,200.00 0.00 0.00 0.00 1,200.00 101-3-0000-3213 Cigarette License 3,500.00 0.00 0.00 0.00 3,500.00 101-3-0000-3214 Apartment License 30,000.00 130.00 35,622.00 118.74 ( 5,622.00) 101-3-0000-3216 Mining License 21,000.00 0.00 23,531.05 112.05 ( 2,531.05) 101-3-0000-3217 Garbage Hauler License 2,000.00 0.00 360.00 18.00 1,640.00 101-3-0000-3218 Other Business License/Permit 11,000.00 950.00 6,430.00 58.45 4,570.00 101-3-0000-3229 NPDES Permit 10,000.00 1,400.00 9,450.00 94.50 550.00 101-3-0000-3231 Building Permit 350,000.00 64,143.85 226,340.95 64.67 123,659.05 101-3-0000-3232 Plumbing/Heating Permit 92,000.00 8,473.97 77,481.25 84.22 14,518.75 101-3-0000-3233 Permit Surcharge 2,000.00 3,503.05 5,835.72 291.79 ( 3,835.72) 101-3-0000-3235 Animal License 6,000.00 120.00 2,802.00 46.70 3,198.00 101-3-0000-3236 Parking Permit 1,200.00 ( 2.58) 243.28 20.27 956.72 101-3-0000-3237 Other Non-Business Lic/Permit 8,500.00 425.00 5,235.00 61.59 3,265.00 TOTAL Licenses & Permits 599,400.00 79,183.29 460,886.25 76.89 138,513.75 Intergovernmental Rev 101-3-0000-3311 Federal Grant 3,600.00 0.00 0.00 0.00 3,600.00 101-3-0000-3322 MV Credit 4,000.00 0.00 0.00 0.00 4,000.00 101-3-0000-3324 PERA Aid 14,100.00 ( 2,194.50) 6,992.00 49.59 7,108.00 101-3-0000-3325 Police 2% Aid 225,000.00 0.00 0.00 0.00 225,000.00 101-3-0000-3326 Police Training Reimb 11,000.00 9,662.21 9,662.21 87.84 1,337.79 101-3-0000-3329 State Crime Prevention Grant 25,250.00 8,599.05 13,876.68 54.96 11,373.32 101-3-0000-3330 Other State Grants 3,600.00 0.00 0.00 0.00 3,600.00 TOTAL Intergovernmental Rev 286,550.00 16,066.76 30,530.89 10.65 256,019.11 Charges for Services 101-3-0000-3412 Planning & Zoning Fees 12,000.00 4,276.00 18,535.00 154.46 ( 6,535.00) 101-3-0000-3413 Plan Check Fee 105,000.00 37,539.66 103,189.58 98.28 1,810.42 101-3-0000-3415 Special Assessment Search 1,000.00 0.00 380.00 38.00 620.00 101-3-0000-3417 Copies 2,000.00 26.19 850.39 42.52 1,149.61 101-3-0000-3418 Other General Govt Services 4,500.00 138.00 3,374.00 74.98 1,126.00 101-3-0000-3430 Lockout Fees 7,500.00 710.00 4,350.00 58.00 3,150.00 101-3-0000-3431 Police Services 6,000.00 300.00 3,102.00 51.70 2,898.00 101-3-0000-3432 School Liaison 123,600.00 0.00 123,624.00 100.02 ( 24.00) 101-3-0000-3434 Animal Impound Fee 3,000.00 350.00 2,325.00 77.50 675.00 101-3-0000-3436 Fire Contracts 206,000.00 0.00 219,826.00 106.71 ( 13,826.00) 9-11-2015 09:54 AM CITY OF ELK RIVER PAGE: 4 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: AUGUST 31ST, 2015 101-GENERAL FUND 66.67% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET REVENUES BUDGET PERIOD ACTUAL BUDGET BALANCE ___________________________________________________________________________________________________________________ 101-3-0000-3437 Fire Services 3,000.00 0.00 175.15 5.84 2,824.85 101-3-0000-3438 Fire Inspections 10,000.00 0.00 0.00 0.00 10,000.00 101-3-0000-3450 Maintenance Facility Rent 14,100.00 1,156.50 9,252.00 65.62 4,848.00 101-3-0000-3451 Street Services 38,900.00 2,016.57 19,064.04 49.01 19,835.96 101-3-0000-3452 Engineering Services Reimb 141,700.00 37,807.47 71,583.77 50.52 70,116.23 101-3-0000-3461 Recreation Fees 95,000.00 7,549.23 74,713.87 78.65 20,286.13 101-3-0000-3462 Sr Center Activities 28,000.00 1,667.00 17,207.89 61.46 10,792.11 101-3-0000-3472 Park Use Fee 22,000.00 3,806.62 21,686.30 98.57 313.70 101-3-0000-3475 Building Rent 2,400.00 200.00 1,600.00 66.67 800.00 101-3-0000-3483 Sewer Inspection Fee 5,000.00 1,450.00 6,060.00 121.20 ( 1,060.00) 101-3-0000-3484 Contractor License Check 500.00 65.00 550.00 110.00 ( 50.00) TOTAL Charges for Services 831,200.00 99,058.24 701,448.99 84.39 129,751.01 Fines & Forfeits 101-3-0000-3510 Court Fines 115,000.00 15,420.33 75,266.56 65.45 39,733.44 101-3-0000-3511 Parking Fines 10,000.00 200.00 9,360.00 93.60 640.00 101-3-0000-3512 Ordinance Violations 0.00 3,275.00 3,475.00 0.00 ( 3,475.00) TOTAL Fines & Forfeits 125,000.00 18,895.33 88,101.56 70.48 36,898.44 Special Assessments _____________ _____________ _____________ _______ _____________ Other Revenue 101-3-0000-3621 Interest Income 85,000.00 0.00 43,675.33 51.38 41,324.67 101-3-0000-3625 Refunds & Reimbursements 101,000.00 0.00 8.77 0.01 100,991.23 101-3-0000-3626 Contributions 25,000.00 0.00 15,505.00 62.02 9,495.00 101-3-0000-3629 Miscellaneous Revenue 6,000.00 385.71 3,792.89 63.21 2,207.11 TOTAL Other Revenue 217,000.00 385.71 62,981.99 29.02 154,018.01 Transfers In 101-3-0000-3921 Transfers 212,700.00 0.00 0.00 0.00 212,700.00 101-3-0000-3925 Transfer-Landfill 53,950.00 0.00 53,950.00 100.00 0.00 101-3-0000-3929 Transfer-NSP/RDF Reserve 39,500.00 0.00 39,500.00 100.00 0.00 101-3-0000-3930 Transfer-Development 62,600.00 0.00 62,600.00 100.00 0.00 101-3-0000-3942 Transfer-WWTS 100,000.00 0.00 100,000.00 100.00 0.00 101-3-0000-3943 Transfer-Liquor 399,050.00 0.00 399,050.00 100.00 0.00 101-3-0000-3944 Transfer-Garbage 43,950.00 0.00 43,950.00 100.00 0.00 101-3-0000-3945 Transfer-Utilities 740,900.00 77,269.87 458,285.65 61.86 282,614.35 101-3-0000-3948 Transfer-EDA 32,000.00 0.00 32,000.00 100.00 0.00 101-3-0000-3949 Transfer-HRA 23,250.00 0.00 23,250.00 100.00 0.00 TOTAL Transfers In 1,707,900.00 77,269.87 1,212,585.65 71.00 495,314.35 _____________________________________________________________________________ TOTAL General Fund 13,312,800.00 293,225.84 7,580,770.52 56.94 5,732,029.48 ___________________________________________________________________________________________________________________ TOTAL REVENUE 13,312,800.00 293,225.84 7,580,770.52 56.94 5,732,029.48 ============= ============= ============= ======= ============= 9-11-2015 09:54 AM CITY OF ELK RIVER PAGE: 5 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: AUGUST 31ST, 2015 101-GENERAL FUND 66.67% 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 3,208.32 25,666.56 66.67 12,833.44 101-4-1110-4104 PERA 1,900.00 100.01 800.08 42.11 1,099.92 101-4-1110-4105 FICA 2,400.00 74.92 599.36 24.97 1,800.64 101-4-1110-4107 Medicare 550.00 46.52 372.16 67.67 177.84 101-4-1110-4109 Workers Comp 100.00 0.00 58.50 58.50 41.50 TOTAL Personal Services 43,450.00 3,429.77 27,496.66 63.28 15,953.34 Supplies 101-4-1110-4201 Office Supplies 1,200.00 16.41 203.97 17.00 996.03 TOTAL Supplies 1,200.00 16.41 203.97 17.00 996.03 Other Services & Charges 101-4-1110-4319 Other Professional Services 10,400.00 2,840.00 10,614.63 102.06 ( 214.63) 101-4-1110-4322 Postage 300.00 0.00 0.48 0.16 299.52 101-4-1110-4331 Travel, Conferences & Schools 3,100.00 342.50 2,881.95 92.97 218.05 101-4-1110-4359 Publishing 3,700.00 0.00 1,431.72 38.70 2,268.28 101-4-1110-4361 Insurance 33,650.00 0.00 26,119.50 77.62 7,530.50 101-4-1110-4433 Dues & Subscriptions 18,050.00 0.00 500.00 2.77 17,550.00 101-4-1110-4440 Miscellaneous 27,200.00 494.60 22,022.05 80.96 5,177.95 TOTAL Other Services & Charges 96,400.00 3,677.10 63,570.33 65.94 32,829.67 Capital Outlay _____________ _____________ _____________ _______ _____________ ___________________________________________________________________________________________________________________ TOTAL Mayor & Council 141,050.00 7,123.28 91,270.96 64.71 49,779.04 Cable TV ======== Personal Services 101-4-1120-4101 Regular Pay 62,150.00 4,779.22 39,906.35 64.21 22,243.65 101-4-1120-4103 Part-time Pay 17,600.00 690.04 6,477.25 36.80 11,122.75 101-4-1120-4104 PERA 6,000.00 410.20 3,371.42 56.19 2,628.58 101-4-1120-4105 FICA 4,950.00 288.08 2,675.66 54.05 2,274.34 101-4-1120-4107 Medicare 1,150.00 67.37 625.70 54.41 524.30 101-4-1120-4108 Insurance 13,900.00 1,102.01 8,816.08 63.43 5,083.92 101-4-1120-4109 Workers Comp 350.00 0.00 261.00 74.57 89.00 TOTAL Personal Services 106,100.00 7,336.92 62,133.46 58.56 43,966.54 9-11-2015 09:54 AM CITY OF ELK RIVER PAGE: 6 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: AUGUST 31ST, 2015 101-GENERAL FUND General Government 66.67% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE ___________________________________________________________________________________________________________________ Supplies 101-4-1120-4201 Office Supplies 750.00 280.89 585.99 78.13 164.01 TOTAL Supplies 750.00 280.89 585.99 78.13 164.01 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 1,350.00 0.00 40.87 3.03 1,309.13 101-4-1120-4404 Equip Repair/Maint Services 150.00 0.00 0.00 0.00 150.00 TOTAL Other Services & Charges 1,550.00 0.00 40.87 2.64 1,509.13 Capital Outlay _____________ _____________ _____________ _______ _____________ ___________________________________________________________________________________________________________________ TOTAL Cable TV 108,400.00 7,617.81 62,760.32 57.90 45,639.68 Administrative Services ======================= Personal Services 101-4-1210-4101 Regular Pay 381,100.00 29,316.25 244,790.75 64.23 136,309.25 101-4-1210-4103 Part-time Pay 43,000.00 3,148.01 25,852.42 60.12 17,147.58 101-4-1210-4104 PERA 31,800.00 2,434.82 21,873.06 68.78 9,926.94 101-4-1210-4105 FICA 26,300.00 1,964.29 17,672.53 67.20 8,627.47 101-4-1210-4107 Medicare 6,150.00 459.39 4,133.07 67.20 2,016.93 101-4-1210-4108 Insurance 38,450.00 2,860.01 23,435.28 60.95 15,014.72 101-4-1210-4109 Workers Comp 2,000.00 0.00 1,352.25 67.61 647.75 TOTAL Personal Services 528,800.00 40,182.77 339,109.36 64.13 189,690.64 Supplies 101-4-1210-4201 Office Supplies 13,000.00 440.54 6,977.09 53.67 6,022.91 TOTAL Supplies 13,000.00 440.54 6,977.09 53.67 6,022.91 Other Services & Charges 101-4-1210-4319 Other Professional Services 11,100.00 5,535.65 6,989.65 62.97 4,110.35 101-4-1210-4321 Telephone 1,100.00 83.86 775.85 70.53 324.15 101-4-1210-4322 Postage 800.00 0.00 591.37 73.92 208.63 101-4-1210-4331 Travel, Conferences & Schools 10,250.00 1,473.23 5,501.76 53.68 4,748.24 101-4-1210-4334 Car Allowance 4,800.00 400.00 3,200.00 66.67 1,600.00 101-4-1210-4359 Publishing 12,000.00 0.00 9,603.00 80.03 2,397.00 101-4-1210-4361 Insurance 100.00 0.00 64.75 64.75 35.25 101-4-1210-4404 Equip Repair/Maint Services 16,050.00 9,720.00 12,061.59 75.15 3,988.41 101-4-1210-4433 Dues & Subscriptions 2,000.00 11.96 1,705.46 85.27 294.54 TOTAL Other Services & Charges 58,200.00 17,224.70 40,493.43 69.58 17,706.57 9-11-2015 09:54 AM CITY OF ELK RIVER PAGE: 7 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: AUGUST 31ST, 2015 101-GENERAL FUND General Government 66.67% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE ___________________________________________________________________________________________________________________ Capital Outlay _____________ _____________ _____________ _______ _____________ ___________________________________________________________________________________________________________________ TOTAL Administrative Services 600,000.00 57,848.01 386,579.88 64.43 213,420.12 Human Resources =============== Personal Services 101-4-1220-4101 Regular Pay 116,300.00 8,846.26 67,952.19 58.43 48,347.81 101-4-1220-4104 PERA 8,700.00 663.46 5,367.59 61.70 3,332.41 101-4-1220-4105 FICA 7,200.00 553.57 4,440.43 61.67 2,759.57 101-4-1220-4107 Medicare 1,700.00 129.45 1,038.40 61.08 661.60 101-4-1220-4108 Insurance 17,400.00 889.01 6,512.06 37.43 10,887.94 101-4-1220-4109 Workers Comp 350.00 0.00 378.75 108.21 ( 28.75) TOTAL Personal Services 151,650.00 11,081.75 85,689.42 56.50 65,960.58 Supplies 101-4-1220-4201 Office Supplies 4,650.00 40.02 3,626.83 78.00 1,023.17 TOTAL Supplies 4,650.00 40.02 3,626.83 78.00 1,023.17 Other Services & Charges 101-4-1220-4319 Other Professional Services 1,000.00 250.00 421.80 42.18 578.20 101-4-1220-4322 Postage 500.00 0.00 250.31 50.06 249.69 101-4-1220-4331 Travel, Conferences & Schools 3,200.00 0.00 528.90 16.53 2,671.10 101-4-1220-4404 Equip Repair/Maint 0.00 1,206.05 1,206.05 0.00 ( 1,206.05) 101-4-1220-4433 Dues & Subscriptions 750.00 0.00 200.00 26.67 550.00 TOTAL Other Services & Charges 5,450.00 1,456.05 2,607.06 47.84 2,842.94 Capital Outlay _____________ _____________ _____________ _______ _____________ ___________________________________________________________________________________________________________________ TOTAL Human Resources 161,750.00 12,577.82 91,923.31 56.83 69,826.69 Elections ========= Personal Services _____________ _____________ _____________ _______ _____________ Supplies 101-4-1230-4219 Operating Supplies 2,550.00 0.00 0.00 0.00 2,550.00 TOTAL Supplies 2,550.00 0.00 0.00 0.00 2,550.00 Other Services & Charges 101-4-1230-4322 Postage 300.00 0.00 3.37 1.12 296.63 101-4-1230-4331 Travel, Conferences & Schools 250.00 0.00 0.00 0.00 250.00 101-4-1230-4359 Publishing 700.00 0.00 0.00 0.00 700.00 101-4-1230-4404 Equip Repair/Maint Services 8,850.00 0.00 8,800.00 99.44 50.00 101-4-1230-4415 Equipment Rental 700.00 0.00 0.00 0.00 700.00 TOTAL Other Services & Charges 10,800.00 0.00 8,803.37 81.51 1,996.63 9-11-2015 09:54 AM CITY OF ELK RIVER PAGE: 8 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: AUGUST 31ST, 2015 101-GENERAL FUND General Government 66.67% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE ___________________________________________________________________________________________________________________ Capital Outlay _____________ _____________ _____________ _______ _____________ ___________________________________________________________________________________________________________________ TOTAL Elections 13,350.00 0.00 8,803.37 65.94 4,546.63 Finance ======= Personal Services 101-4-1310-4101 Regular Pay 311,550.00 23,964.04 200,099.76 64.23 111,450.24 101-4-1310-4103 Part-time Pay 52,350.00 3,823.36 33,215.45 63.45 19,134.55 101-4-1310-4104 PERA 27,300.00 2,084.08 18,843.77 69.02 8,456.23 101-4-1310-4105 FICA 22,550.00 1,655.16 15,016.11 66.59 7,533.89 101-4-1310-4107 Medicare 5,300.00 387.08 3,511.81 66.26 1,788.19 101-4-1310-4108 Insurance 33,550.00 3,054.23 24,380.45 72.67 9,169.55 101-4-1310-4109 Workers Comp 1,700.00 0.00 1,146.75 67.46 553.25 TOTAL Personal Services 454,300.00 34,967.95 296,214.10 65.20 158,085.90 Supplies 101-4-1310-4201 Office Supplies 4,650.00 674.08 2,498.51 53.73 2,151.49 TOTAL Supplies 4,650.00 674.08 2,498.51 53.73 2,151.49 Other Services & Charges 101-4-1310-4301 Audit Fees 19,000.00 0.00 18,420.00 96.95 580.00 101-4-1310-4319 Other Professional Services 54,000.00 600.00 53,464.00 99.01 536.00 101-4-1310-4321 Telephone 500.00 30.28 222.20 44.44 277.80 101-4-1310-4322 Postage 2,500.00 0.00 1,996.28 79.85 503.72 101-4-1310-4331 Travel, Conferences & Schools 2,500.00 18.12 864.74 34.59 1,635.26 101-4-1310-4359 Publishing 1,050.00 0.00 240.00 22.86 810.00 101-4-1310-4404 Equip Repair/Maint Services 21,500.00 0.00 21,348.26 99.29 151.74 101-4-1310-4433 Dues & Subscriptions 1,600.00 245.00 1,485.00 92.81 115.00 101-4-1310-4438 Credit Card Fees 4,500.00 504.08 2,920.44 64.90 1,579.56 101-4-1310-4440 Miscellaneous 1,350.00 1,477.47 2,086.97 154.59 ( 736.97) TOTAL Other Services & Charges 108,500.00 2,874.95 103,047.89 94.98 5,452.11 Capital Outlay _____________ _____________ _____________ _______ _____________ ___________________________________________________________________________________________________________________ TOTAL Finance 567,450.00 38,516.98 401,760.50 70.80 165,689.50 Information Technology ====================== Personal Services 101-4-1350-4101 Regular Pay 182,150.00 14,119.60 116,527.06 63.97 65,622.94 101-4-1350-4104 PERA 13,650.00 1,058.98 9,407.15 68.92 4,242.85 101-4-1350-4105 FICA 11,300.00 806.44 7,236.09 64.04 4,063.91 101-4-1350-4107 Medicare 2,650.00 188.61 1,692.27 63.86 957.73 101-4-1350-4108 Insurance 31,300.00 2,565.03 20,520.24 65.56 10,779.76 9-11-2015 09:54 AM CITY OF ELK RIVER PAGE: 9 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: AUGUST 31ST, 2015 101-GENERAL FUND General Government 66.67% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE ___________________________________________________________________________________________________________________ 101-4-1350-4109 Workers Comp 850.00 0.00 574.50 67.59 275.50 TOTAL Personal Services 241,900.00 18,738.66 155,957.31 64.47 85,942.69 Supplies 101-4-1350-4219 Operating Supplies 12,500.00 896.58 15,412.32 123.30 ( 2,912.32) TOTAL Supplies 12,500.00 896.58 15,412.32 123.30 ( 2,912.32) Other Services & Charges 101-4-1350-4319 Other Professional Services 5,000.00 2,497.50 4,511.25 90.23 488.75 101-4-1350-4321 Telephone 2,500.00 227.44 1,168.17 46.73 1,331.83 101-4-1350-4331 Travel, Conferences & Schools 10,950.00 783.39 7,383.47 67.43 3,566.53 101-4-1350-4404 Equip Repair/Maint Services 59,300.00 6,598.91 54,199.86 91.40 5,100.14 TOTAL Other Services & Charges 77,750.00 10,107.24 67,262.75 86.51 10,487.25 Capital Outlay _____________ _____________ _____________ _______ _____________ ___________________________________________________________________________________________________________________ TOTAL Information Technology 332,150.00 29,742.48 238,632.38 71.84 93,517.62 Legal ===== Personal Services _____________ _____________ _____________ _______ _____________ Supplies _____________ _____________ _____________ _______ _____________ Other Services & Charges 101-4-1400-4304 Legal Fees 217,600.00 16,971.50 115,433.53 53.05 102,166.47 TOTAL Other Services & Charges 217,600.00 16,971.50 115,433.53 53.05 102,166.47 ___________________________________________________________________________________________________________________ TOTAL Legal 217,600.00 16,971.50 115,433.53 53.05 102,166.47 Community Development ===================== Personal Services 101-4-1500-4101 Regular Pay 268,300.00 12,883.12 155,144.87 57.83 113,155.13 101-4-1500-4104 PERA 20,100.00 966.24 11,444.05 56.94 8,655.95 101-4-1500-4105 FICA 16,650.00 782.86 10,233.12 61.46 6,416.88 101-4-1500-4107 Medicare 3,900.00 183.08 2,393.16 61.36 1,506.84 101-4-1500-4108 Insurance 21,000.00 1,178.02 12,812.16 61.01 8,187.84 101-4-1500-4109 Workers Comp 1,250.00 0.00 846.00 67.68 404.00 TOTAL Personal Services 331,200.00 15,993.32 192,873.36 58.23 138,326.64 9-11-2015 09:54 AM CITY OF ELK RIVER PAGE: 10 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: AUGUST 31ST, 2015 101-GENERAL FUND General Government 66.67% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE ___________________________________________________________________________________________________________________ Supplies 101-4-1500-4201 Office Supplies 1,200.00 102.03 1,772.16 147.68 ( 572.16) TOTAL Supplies 1,200.00 102.03 1,772.16 147.68 ( 572.16) Other Services & Charges 101-4-1500-4321 Telephone 1,400.00 125.27 548.77 39.20 851.23 101-4-1500-4331 Travel, Conferences & Schools 4,200.00 167.90 1,049.23 24.98 3,150.77 101-4-1500-4433 Dues & Subscriptions 1,600.00 382.75 621.75 38.86 978.25 TOTAL Other Services & Charges 7,200.00 675.92 2,219.75 30.83 4,980.25 ___________________________________________________________________________________________________________________ TOTAL Community Development 339,600.00 16,771.27 196,865.27 57.97 142,734.73 Planning ======== Personal Services 101-4-1510-4101 Regular Pay 129,750.00 11,339.38 85,104.28 65.59 44,645.72 101-4-1510-4104 PERA 9,750.00 850.44 6,857.65 70.33 2,892.35 101-4-1510-4105 FICA 8,050.00 579.90 4,685.20 58.20 3,364.80 101-4-1510-4107 Medicare 1,900.00 135.62 1,095.75 57.67 804.25 101-4-1510-4108 Insurance 27,800.00 2,258.00 18,064.00 64.98 9,736.00 101-4-1510-4109 Workers Comp 650.00 0.00 471.00 72.46 179.00 TOTAL Personal Services 177,900.00 15,163.34 116,277.88 65.36 61,622.12 Supplies 101-4-1510-4201 Office Supplies 1,700.00 161.60 1,029.35 60.55 670.65 101-4-1510-4212 Fuels & Lubes 300.00 3.03 31.39 10.46 268.61 101-4-1510-4219 Operating Supplies 1,350.00 0.00 2,749.89 203.70 ( 1,399.89) TOTAL Supplies 3,350.00 164.63 3,810.63 113.75 ( 460.63) Other Services & Charges 101-4-1510-4319 Other Professional Services 0.00 0.00 2,190.00 0.00 ( 2,190.00) 101-4-1510-4321 Telephone 50.00 26.08 191.23 382.46 ( 141.23) 101-4-1510-4322 Postage 2,500.00 0.00 359.03 14.36 2,140.97 101-4-1510-4331 Travel, Conferences & Schools 1,500.00 400.00 718.74 47.92 781.26 101-4-1510-4359 Publishing 8,000.00 1,992.00 6,304.00 78.80 1,696.00 101-4-1510-4361 Insurance 100.00 0.00 64.25 64.25 35.75 101-4-1510-4404 Equip Repair/Maint Services 1,500.00 0.00 900.00 60.00 600.00 101-4-1510-4433 Dues & Subscriptions 400.00 0.00 318.00 79.50 82.00 101-4-1510-4440 Miscellaneous 250.00 0.00 46.00 18.40 204.00 TOTAL Other Services & Charges 14,300.00 2,418.08 11,091.25 77.56 3,208.75 Capital Outlay _____________ _____________ _____________ _______ _____________ ___________________________________________________________________________________________________________________ TOTAL Planning 195,550.00 17,746.05 131,179.76 67.08 64,370.24 9-11-2015 09:54 AM CITY OF ELK RIVER PAGE: 11 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: AUGUST 31ST, 2015 101-GENERAL FUND General Government 66.67% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE ___________________________________________________________________________________________________________________ City Hall Maintenance ===================== Personal Services 101-4-1600-4101 Regular Pay 337,550.00 25,767.86 214,213.03 63.46 123,336.97 101-4-1600-4102 Overtime Pay 3,500.00 0.00 1,671.55 47.76 1,828.45 101-4-1600-4103 Part-time Pay 3,400.00 914.20 2,703.42 79.51 696.58 101-4-1600-4104 PERA 25,600.00 1,932.58 17,426.12 68.07 8,173.88 101-4-1600-4105 FICA 21,350.00 1,680.65 14,819.15 69.41 6,530.85 101-4-1600-4107 Medicare 5,000.00 393.06 3,465.79 69.32 1,534.21 101-4-1600-4108 Insurance 42,350.00 3,202.03 25,609.27 60.47 16,740.73 101-4-1600-4109 Workers Comp 11,350.00 0.00 8,054.25 70.96 3,295.75 TOTAL Personal Services 450,100.00 33,890.38 287,962.58 63.98 162,137.42 Supplies 101-4-1600-4212 Fuels & Lubes 4,000.00 193.54 1,916.06 47.90 2,083.94 101-4-1600-4217 Uniform Allowance 2,400.00 0.00 485.86 20.24 1,914.14 101-4-1600-4219 Operating Supplies 32,350.00 849.86 20,979.74 64.85 11,370.26 TOTAL Supplies 38,750.00 1,043.40 23,381.66 60.34 15,368.34 Other Services & Charges 101-4-1600-4321 Telephone 11,500.00 1,148.94 7,581.54 65.93 3,918.46 101-4-1600-4331 Travel, Conferences & Schools 1,200.00 0.00 578.10 48.18 621.90 101-4-1600-4361 Insurance 5,550.00 0.00 4,025.00 72.52 1,525.00 101-4-1600-4389 Utilities 31,450.00 1,618.25 18,783.40 59.72 12,666.60 101-4-1600-4401 Bldg Repair/Maint Services 25,700.00 2,725.70 18,808.35 73.18 6,891.65 101-4-1600-4404 Equip Repair/Maint Services 3,500.00 0.00 2,746.95 78.48 753.05 101-4-1600-4460 Equip Replacement Charge 1,450.00 120.83 966.64 66.66 483.36 TOTAL Other Services & Charges 80,350.00 5,613.72 53,489.98 66.57 26,860.02 Capital Outlay _____________ _____________ _____________ _______ _____________ ___________________________________________________________________________________________________________________ TOTAL City Hall Maintenance 569,200.00 40,547.50 364,834.22 64.10 204,365.78 Contingency =========== Personal Services 101-4-1900-4101 Regular Pay ( 95,000.00) 0.00 0.00 0.00 ( 95,000.00) TOTAL Personal Services ( 95,000.00) 0.00 0.00 0.00 ( 95,000.00) Other Services & Charges _____________ _____________ _____________ _______ _____________ ___________________________________________________________________________________________________________________ TOTAL Contingency ( 95,000.00) 0.00 0.00 0.00 ( 95,000.00) ___________________________________________________________________________________________________________________ TOTAL General Government 3,151,100.00 245,462.70 2,090,043.50 66.33 1,061,056.50 9-11-2015 09:54 AM CITY OF ELK RIVER PAGE: 12 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: AUGUST 31ST, 2015 101-GENERAL FUND Public Safety 66.67% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE ___________________________________________________________________________________________________________________ Police Administration ===================== Personal Services 101-4-2110-4101 Regular Pay 358,000.00 26,797.67 206,178.68 57.59 151,821.32 101-4-2110-4104 PERA 52,800.00 3,997.68 33,155.62 62.79 19,644.38 101-4-2110-4105 FICA 3,700.00 205.46 1,791.15 48.41 1,908.85 101-4-2110-4107 Medicare 3,600.00 366.10 3,015.28 83.76 584.72 101-4-2110-4108 Insurance 38,450.00 2,838.03 20,356.36 52.94 18,093.64 101-4-2110-4109 Workers Comp 59,100.00 0.00 42,209.25 71.42 16,890.75 TOTAL Personal Services 515,650.00 34,204.94 306,706.34 59.48 208,943.66 Supplies 101-4-2110-4201 Office Supplies 10,350.00 2,626.05 6,726.84 64.99 3,623.16 101-4-2110-4217 Uniform Allowance 2,900.00 0.00 2,768.83 95.48 131.17 101-4-2110-4219 Operating Supplies 5,350.00 180.00 4,124.09 77.09 1,225.91 TOTAL Supplies 18,600.00 2,806.05 13,619.76 73.22 4,980.24 Other Services & Charges 101-4-2110-4319 Other Professional Services 5,900.00 0.00 3,140.22 53.22 2,759.78 101-4-2110-4321 Telephone 22,950.00 2,339.35 15,571.30 67.85 7,378.70 101-4-2110-4322 Postage 3,150.00 0.00 1,540.38 48.90 1,609.62 101-4-2110-4331 Travel, Conferences & Schools 6,800.00 1,122.80 2,825.15 41.55 3,974.85 101-4-2110-4359 Publishing 500.00 60.80 184.80 36.96 315.20 101-4-2110-4361 Insurance 43,100.00 0.00 31,177.75 72.34 11,922.25 101-4-2110-4404 Equip Repair/Maint Services 71,300.00 4,207.53 54,790.13 76.84 16,509.87 101-4-2110-4433 Dues & Subscriptions 4,900.00 150.00 3,126.00 63.80 1,774.00 101-4-2110-4437 Taxes & Licenses 300.00 0.00 132.00 44.00 168.00 TOTAL Other Services & Charges 158,900.00 7,880.48 112,487.73 70.79 46,412.27 Capital Outlay _____________ _____________ _____________ _______ _____________ ___________________________________________________________________________________________________________________ TOTAL Police Administration 693,150.00 44,891.47 432,813.83 62.44 260,336.17 Patrol ====== Personal Services 101-4-2120-4101 Regular Pay 1,598,350.00 111,182.92 982,643.11 61.48 615,706.89 101-4-2120-4102 Overtime Pay 90,000.00 3,040.66 34,504.18 38.34 55,495.82 101-4-2120-4104 PERA 273,500.00 18,504.18 173,377.72 63.39 100,122.28 101-4-2120-4107 Medicare 23,200.00 1,489.11 14,407.45 62.10 8,792.55 101-4-2120-4108 Insurance 195,200.00 13,758.42 112,343.45 57.55 82,856.55 TOTAL Personal Services 2,180,250.00 147,975.29 1,317,275.91 60.42 862,974.09 9-11-2015 09:54 AM CITY OF ELK RIVER PAGE: 13 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: AUGUST 31ST, 2015 101-GENERAL FUND Public Safety 66.67% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE ___________________________________________________________________________________________________________________ Supplies 101-4-2120-4212 Fuels & Lubes 100,000.00 7,940.07 62,644.80 62.64 37,355.20 101-4-2120-4217 Uniform Allowance 25,400.00 0.00 5,869.18 23.11 19,530.82 101-4-2120-4219 Operating Supplies 67,500.00 5,167.31 26,831.87 39.75 40,668.13 101-4-2120-4221 Equipment Parts 23,300.00 1,812.49 10,663.92 45.77 12,636.08 TOTAL Supplies 216,200.00 14,919.87 106,009.77 49.03 110,190.23 Other Services & Charges 101-4-2120-4331 Travel, Conferences & Schools 26,950.00 471.00 7,701.30 28.58 19,248.70 101-4-2120-4404 Equip Repair/Maint Services 25,700.00 4,906.64 8,034.93 31.26 17,665.07 101-4-2120-4433 Dues & Subscriptions 650.00 0.00 255.00 39.23 395.00 101-4-2120-4460 Equip Replacement Charge 43,550.00 3,629.17 29,033.36 66.67 14,516.64 TOTAL Other Services & Charges 96,850.00 9,006.81 45,024.59 46.49 51,825.41 Capital Outlay _____________ _____________ _____________ _______ _____________ ___________________________________________________________________________________________________________________ TOTAL Patrol 2,493,300.00 171,901.97 1,468,310.27 58.89 1,024,989.73 Investigations ============== Personal Services 101-4-2130-4101 Regular Pay 654,450.00 41,203.21 345,718.87 52.83 308,731.13 101-4-2130-4102 Overtime Pay 50,000.00 1,572.56 12,667.89 25.34 37,332.11 101-4-2130-4104 PERA 114,100.00 6,929.66 62,379.69 54.67 51,720.31 101-4-2130-4107 Medicare 8,900.00 466.23 4,274.79 48.03 4,625.21 101-4-2130-4108 Insurance 88,950.00 5,019.66 50,311.41 56.56 38,638.59 TOTAL Personal Services 916,400.00 55,191.32 475,352.65 51.87 441,047.35 Supplies 101-4-2130-4217 Uniform Allowance 6,600.00 0.00 2,883.01 43.68 3,716.99 101-4-2130-4219 Operating Supplies 12,200.00 184.71 3,941.79 32.31 8,258.21 TOTAL Supplies 18,800.00 184.71 6,824.80 36.30 11,975.20 Other Services & Charges 101-4-2130-4319 Other Professional Services 6,500.00 0.00 525.00 8.08 5,975.00 101-4-2130-4331 Travel, Conferences & Schools 6,350.00 325.00 5,448.19 85.80 901.81 101-4-2130-4433 Dues & Subscriptions 2,050.00 0.00 1,320.00 64.39 730.00 101-4-2130-4460 Equip Replacement Charge 12,950.00 1,079.17 8,633.36 66.67 4,316.64 TOTAL Other Services & Charges 27,850.00 1,404.17 15,926.55 57.19 11,923.45 Capital Outlay _____________ _____________ _____________ _______ _____________ ___________________________________________________________________________________________________________________ TOTAL Investigations 963,050.00 56,780.20 498,104.00 51.72 464,946.00 9-11-2015 09:54 AM CITY OF ELK RIVER PAGE: 14 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: AUGUST 31ST, 2015 101-GENERAL FUND Public Safety 66.67% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE ___________________________________________________________________________________________________________________ Police Support Services ======================= Personal Services 101-4-2150-4101 Regular Pay 380,550.00 22,652.83 212,163.23 55.75 168,386.77 101-4-2150-4102 Overtime Pay 10,000.00 139.74 2,536.12 25.36 7,463.88 101-4-2150-4103 Part-time Pay 0.00 2,689.92 7,849.10 0.00 ( 7,849.10) 101-4-2150-4104 PERA 29,300.00 1,911.20 17,324.48 59.13 11,975.52 101-4-2150-4105 FICA 24,200.00 1,546.31 14,471.36 59.80 9,728.64 101-4-2150-4107 Medicare 5,650.00 361.65 3,384.55 59.90 2,265.45 101-4-2150-4108 Insurance 59,750.00 3,727.06 33,277.53 55.69 26,472.47 TOTAL Personal Services 509,450.00 33,028.71 291,006.37 57.12 218,443.63 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 3,850.00 0.00 356.00 9.25 3,494.00 101-4-2150-4219 Operating Supplies 11,450.00 904.09 2,013.40 17.58 9,436.60 TOTAL Supplies 16,300.00 904.09 2,369.40 14.54 13,930.60 Other Services & Charges 101-4-2150-4331 Travel, Conferences & Schools 3,700.00 570.00 2,071.14 55.98 1,628.86 101-4-2150-4404 Equip Repair/Maint Services 2,200.00 1,944.21 1,944.21 88.37 255.79 101-4-2150-4409 Contractual Services 16,900.00 770.00 2,096.00 12.40 14,804.00 101-4-2150-4433 Dues & Subscriptions 550.00 0.00 220.00 40.00 330.00 101-4-2150-4460 Equip Replacement Charge 6,650.00 554.17 4,433.36 66.67 2,216.64 TOTAL Other Services & Charges 30,000.00 3,838.38 10,764.71 35.88 19,235.29 Capital Outlay _____________ _____________ _____________ _______ _____________ ___________________________________________________________________________________________________________________ TOTAL Police Support Services 555,750.00 37,771.18 304,140.48 54.73 251,609.52 Police Reserves =============== Personal Services 101-4-2160-4103 Part-time Pay 5,500.00 397.10 920.55 16.74 4,579.45 101-4-2160-4104 PERA 0.00 0.00 11.38 0.00 ( 11.38) 101-4-2160-4105 FICA 350.00 24.62 57.07 16.31 292.93 101-4-2160-4107 Medicare 100.00 5.76 13.35 13.35 86.65 TOTAL Personal Services 5,950.00 427.48 1,002.35 16.85 4,947.65 Supplies 101-4-2160-4217 Uniform Allowance 5,500.00 0.00 1,018.05 18.51 4,481.95 101-4-2160-4219 Operating Supplies 4,000.00 41.04 352.35 8.81 3,647.65 TOTAL Supplies 9,500.00 41.04 1,370.40 14.43 8,129.60 9-11-2015 09:54 AM CITY OF ELK RIVER PAGE: 15 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: AUGUST 31ST, 2015 101-GENERAL FUND Public Safety 66.67% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE ___________________________________________________________________________________________________________________ Other Services & Charges 101-4-2160-4319 Other Professional Services 2,100.00 0.00 525.00 25.00 1,575.00 101-4-2160-4321 Telephone 50.00 0.00 0.00 0.00 50.00 101-4-2160-4331 Travel, Conferences & Schools 3,200.00 0.00 850.00 26.56 2,350.00 TOTAL Other Services & Charges 5,350.00 0.00 1,375.00 25.70 3,975.00 Capital Outlay _____________ _____________ _____________ _______ _____________ ___________________________________________________________________________________________________________________ TOTAL Police Reserves 20,800.00 468.52 3,747.75 18.02 17,052.25 Public safety building ====================== Personal Services _____________ _____________ _____________ _______ _____________ Supplies 101-4-2190-4219 Operating Supplies 15,200.00 349.31 13,407.90 88.21 1,792.10 TOTAL Supplies 15,200.00 349.31 13,407.90 88.21 1,792.10 Other Services & Charges 101-4-2190-4361 Insurance 5,300.00 0.00 3,902.50 73.63 1,397.50 101-4-2190-4389 Utilities 18,000.00 330.12 9,829.31 54.61 8,170.69 101-4-2190-4401 Bldg Repair/Maint Services 38,650.00 985.72 6,764.66 17.50 31,885.34 TOTAL Other Services & Charges 61,950.00 1,315.84 20,496.47 33.09 41,453.53 Capital Outlay _____________ _____________ _____________ _______ _____________ ___________________________________________________________________________________________________________________ TOTAL Public safety building 77,150.00 1,665.15 33,904.37 43.95 43,245.63 Fire Administration =================== Personal Services 101-4-2310-4101 Regular Pay 187,400.00 14,552.16 119,792.10 63.92 67,607.90 101-4-2310-4103 Part-time Pay 28,100.00 0.00 3,854.95 13.72 24,245.05 101-4-2310-4104 PERA 32,450.00 2,357.44 21,276.48 65.57 11,173.52 101-4-2310-4105 FICA 1,750.00 0.00 321.63 18.38 1,428.37 101-4-2310-4106 Other Retirement Contributions 30,000.00 0.00 30,000.00 100.00 0.00 101-4-2310-4107 Medicare 3,100.00 197.74 1,838.68 59.31 1,261.32 101-4-2310-4108 Insurance 17,400.00 2,363.00 15,208.27 87.40 2,191.73 101-4-2310-4109 Workers Comp 7,850.00 0.00 6,002.25 76.46 1,847.75 101-4-2310-4110 Re-employment Compensation 0.00 100.92 208.91 0.00 ( 208.91) TOTAL Personal Services 308,050.00 19,571.26 198,503.27 64.44 109,546.73 9-11-2015 09:54 AM CITY OF ELK RIVER PAGE: 16 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: AUGUST 31ST, 2015 101-GENERAL FUND Public Safety 66.67% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE ___________________________________________________________________________________________________________________ Supplies 101-4-2310-4201 Office Supplies 3,150.00 247.43 1,642.50 52.14 1,507.50 101-4-2310-4212 Fuels & Lubes 4,000.00 496.20 3,300.65 82.52 699.35 101-4-2310-4217 Uniform Allowance 1,500.00 0.00 960.42 64.03 539.58 101-4-2310-4221 Equipment Parts 450.00 285.43 285.43 63.43 164.57 TOTAL Supplies 9,100.00 1,029.06 6,189.00 68.01 2,911.00 Other Services & Charges 101-4-2310-4319 Other Professional Services 5,000.00 0.00 2,300.00 46.00 2,700.00 101-4-2310-4321 Telephone 3,750.00 292.00 1,996.42 53.24 1,753.58 101-4-2310-4322 Postage 500.00 0.00 340.87 68.17 159.13 101-4-2310-4331 Travel, Conferences & Schools 6,000.00 0.00 3,685.55 61.43 2,314.45 101-4-2310-4359 Publishing 500.00 0.00 67.80 13.56 432.20 101-4-2310-4361 Insurance 11,200.00 0.00 8,427.50 75.25 2,772.50 101-4-2310-4389 Utilities 12,000.00 230.67 7,173.75 59.78 4,826.25 101-4-2310-4401 Bldg Repair/Maint Services 7,000.00 1,839.33 5,201.76 74.31 1,798.24 101-4-2310-4404 Equip Repair/Maint Services 3,950.00 0.00 1,828.66 46.30 2,121.34 101-4-2310-4433 Dues & Subscriptions 2,000.00 80.00 1,511.00 75.55 489.00 101-4-2310-4460 Equip Replacement Charge 38,550.00 3,212.50 25,700.00 66.67 12,850.00 TOTAL Other Services & Charges 90,450.00 5,654.50 58,233.31 64.38 32,216.69 Capital Outlay _____________ _____________ _____________ _______ _____________ ___________________________________________________________________________________________________________________ TOTAL Fire Administration 407,600.00 26,254.82 262,925.58 64.51 144,674.42 Fire Operations =============== Personal Services 101-4-2320-4103 Part-time Pay 169,700.00 16,847.41 110,954.95 65.38 58,745.05 101-4-2320-4105 FICA 10,500.00 917.02 6,538.15 62.27 3,961.85 101-4-2320-4107 Medicare 2,450.00 214.44 1,529.09 62.41 920.91 101-4-2320-4109 Workers Comp 27,400.00 0.00 19,091.25 69.68 8,308.75 TOTAL Personal Services 210,050.00 17,978.87 138,113.44 65.75 71,936.56 Supplies 101-4-2320-4201 Office Supplies 1,200.00 15.78 214.58 17.88 985.42 101-4-2320-4212 Fuels & Lubes 7,000.00 1,280.20 6,225.10 88.93 774.90 101-4-2320-4217 Uniform Allowance 9,150.00 434.35 6,230.57 68.09 2,919.43 101-4-2320-4219 Operating Supplies 79,500.00 9,134.36 37,495.88 47.16 42,004.12 101-4-2320-4221 Equipment Parts 7,250.00 760.62 4,115.48 56.77 3,134.52 TOTAL Supplies 104,100.00 11,625.31 54,281.61 52.14 49,818.39 9-11-2015 09:54 AM CITY OF ELK RIVER PAGE: 17 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: AUGUST 31ST, 2015 101-GENERAL FUND Public Safety 66.67% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE ___________________________________________________________________________________________________________________ Other Services & Charges 101-4-2320-4321 Telephone 2,950.00 259.13 1,501.73 50.91 1,448.27 101-4-2320-4331 Travel, Conferences & Schools 26,000.00 ( 4,583.14) 9,823.02 37.78 16,176.98 101-4-2320-4404 Equip Repair/Maint Services 36,600.00 2,153.04 20,745.38 56.68 15,854.62 101-4-2320-4409 Contractual Services 8,650.00 0.00 8,235.13 95.20 414.87 TOTAL Other Services & Charges 74,200.00 ( 2,170.97) 40,305.26 54.32 33,894.74 Capital Outlay _____________ _____________ _____________ _______ _____________ ___________________________________________________________________________________________________________________ TOTAL Fire Operations 388,350.00 27,433.21 232,700.31 59.92 155,649.69 Emergency Management ==================== Personal Services _____________ _____________ _____________ _______ _____________ Supplies 101-4-2330-4201 Office Supplies 800.00 0.00 0.00 0.00 800.00 101-4-2330-4219 Operating Supplies 10,600.00 7.95 5,166.43 48.74 5,433.57 TOTAL Supplies 11,400.00 7.95 5,166.43 45.32 6,233.57 Other Services & Charges 101-4-2330-4321 Telephone 250.00 39.99 200.99 80.40 49.01 101-4-2330-4331 Travel, Conferences & Schools 5,400.00 0.00 125.00 2.31 5,275.00 101-4-2330-4389 Utilities 700.00 123.56 499.79 71.40 200.21 101-4-2330-4404 Equip Repair/Maint Services 3,450.00 475.00 1,387.94 40.23 2,062.06 101-4-2330-4433 Dues & Subscriptions 200.00 0.00 404.88 202.44 ( 204.88) TOTAL Other Services & Charges 10,000.00 638.55 2,618.60 26.19 7,381.40 Capital Outlay _____________ _____________ _____________ _______ _____________ ___________________________________________________________________________________________________________________ TOTAL Emergency Management 21,400.00 646.50 7,785.03 36.38 13,614.97 Building Safety =============== Personal Services 101-4-2410-4101 Regular Pay 448,500.00 31,833.72 290,655.45 64.81 157,844.55 101-4-2410-4102 Overtime Pay 0.00 79.38 238.23 0.00 ( 238.23) 101-4-2410-4103 Part-time Pay 0.00 2,062.48 3,627.00 0.00 ( 3,627.00) 101-4-2410-4104 PERA 40,050.00 3,039.68 27,495.81 68.65 12,554.19 101-4-2410-4105 FICA 23,250.00 1,637.21 15,425.81 66.35 7,824.19 101-4-2410-4107 Medicare 6,500.00 459.94 4,305.15 66.23 2,194.85 101-4-2410-4108 Insurance 59,150.00 5,361.03 46,260.30 78.21 12,889.70 101-4-2410-4109 Workers Comp 2,100.00 0.00 1,459.50 69.50 640.50 TOTAL Personal Services 579,550.00 44,473.44 389,467.25 67.20 190,082.75 9-11-2015 09:54 AM CITY OF ELK RIVER PAGE: 18 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: AUGUST 31ST, 2015 101-GENERAL FUND Public Safety 66.67% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE ___________________________________________________________________________________________________________________ Supplies 101-4-2410-4201 Office Supplies 8,000.00 85.19 1,297.96 16.22 6,702.04 101-4-2410-4212 Fuels & Lubes 8,000.00 652.96 5,439.56 67.99 2,560.44 101-4-2410-4217 Uniform Allowance 2,000.00 0.00 257.75 12.89 1,742.25 101-4-2410-4219 Operating Supplies 10,150.00 390.73 3,987.98 39.29 6,162.02 TOTAL Supplies 28,150.00 1,128.88 10,983.25 39.02 17,166.75 Other Services & Charges 101-4-2410-4321 Telephone 5,100.00 428.44 2,585.38 50.69 2,514.62 101-4-2410-4322 Postage 600.00 0.00 302.21 50.37 297.79 101-4-2410-4331 Travel, Conferences & Schools 3,500.00 30.00 2,289.06 65.40 1,210.94 101-4-2410-4361 Insurance 500.00 0.00 343.75 68.75 156.25 101-4-2410-4404 Equip Repair/Maint Services 5,000.00 0.00 2,090.00 41.80 2,910.00 101-4-2410-4433 Dues & Subscriptions 3,650.00 135.00 1,490.50 40.84 2,159.50 101-4-2410-4460 Equip Replacement Charge 2,900.00 241.67 1,933.36 66.67 966.64 TOTAL Other Services & Charges 21,250.00 835.11 11,034.26 51.93 10,215.74 Capital Outlay _____________ _____________ _____________ _______ _____________ ___________________________________________________________________________________________________________________ TOTAL Building Safety 628,950.00 46,437.43 411,484.76 65.42 217,465.24 Code Enforcement ================ Personal Services 101-4-2420-4101 Regular Pay 68,900.00 5,300.80 44,261.70 64.24 24,638.30 101-4-2420-4104 PERA 5,150.00 397.56 3,574.14 69.40 1,575.86 101-4-2420-4105 FICA 4,250.00 340.85 3,055.57 71.90 1,194.43 101-4-2420-4107 Medicare 1,000.00 79.72 714.64 71.46 285.36 101-4-2420-4108 Insurance 3,600.00 300.01 2,400.08 66.67 1,199.92 101-4-2420-4109 Workers Comp 350.00 0.00 226.50 64.71 123.50 TOTAL Personal Services 83,250.00 6,418.94 54,232.63 65.14 29,017.37 Supplies 101-4-2420-4212 Fuels & Lubes 2,000.00 61.49 1,002.93 50.15 997.07 101-4-2420-4219 Operating Supplies 700.00 338.93 352.18 50.31 347.82 TOTAL Supplies 2,700.00 400.42 1,355.11 50.19 1,344.89 Other Services & Charges 101-4-2420-4321 Telephone 800.00 96.34 602.59 75.32 197.41 101-4-2420-4322 Postage 800.00 0.00 607.46 75.93 192.54 101-4-2420-4331 Travel, Conferences & Schools 700.00 0.00 140.00 20.00 560.00 101-4-2420-4361 Insurance 100.00 0.00 85.50 85.50 14.50 101-4-2420-4460 Equip Replacement Charge 950.00 79.17 633.36 66.67 316.64 TOTAL Other Services & Charges 3,350.00 175.51 2,068.91 61.76 1,281.09 ___________________________________________________________________________________________________________________ TOTAL Code Enforcement 89,300.00 6,994.87 57,656.65 64.57 31,643.35 9-11-2015 09:54 AM CITY OF ELK RIVER PAGE: 19 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: AUGUST 31ST, 2015 101-GENERAL FUND Public Safety 66.67% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE ___________________________________________________________________________________________________________________ Environmental ============= Personal Services 101-4-2440-4101 Regular Pay 21,400.00 1,679.80 13,593.89 63.52 7,806.11 101-4-2440-4104 PERA 1,600.00 125.98 1,096.93 68.56 503.07 101-4-2440-4105 FICA 1,350.00 104.16 906.78 67.17 443.22 101-4-2440-4107 Medicare 300.00 24.36 212.15 70.72 87.85 101-4-2440-4108 Insurance 1,400.00 307.18 2,457.44 175.53 ( 1,057.44) 101-4-2440-4109 Workers Comp 300.00 0.00 190.50 63.50 109.50 TOTAL Personal Services 26,350.00 2,241.48 18,457.69 70.05 7,892.31 Supplies 101-4-2440-4201 Office Supplies 900.00 5.72 599.73 66.64 300.27 101-4-2440-4212 Fuels & Lubes 200.00 21.15 94.70 47.35 105.30 101-4-2440-4217 Uniform Allowance 100.00 0.00 0.00 0.00 100.00 TOTAL Supplies 1,200.00 26.87 694.43 57.87 505.57 Other Services & Charges 101-4-2440-4321 Telephone 350.00 0.00 181.64 51.90 168.36 101-4-2440-4322 Postage 700.00 0.00 60.30 8.61 639.70 101-4-2440-4331 Travel, Conferences & Schools 850.00 50.00 237.27 27.91 612.73 101-4-2440-4359 Publishing 500.00 240.00 240.00 48.00 260.00 101-4-2440-4433 Dues & Subscriptions 200.00 0.00 30.00 15.00 170.00 TOTAL Other Services & Charges 2,600.00 290.00 749.21 28.82 1,850.79 ___________________________________________________________________________________________________________________ TOTAL Environmental 30,150.00 2,558.35 19,901.33 66.01 10,248.67 ___________________________________________________________________________________________________________________ TOTAL Public Safety 6,368,950.00 423,803.67 3,733,474.36 58.62 2,635,475.64 Street Maintenance ================== Personal Services 101-4-3120-4101 Regular Pay 478,400.00 43,391.89 325,223.12 67.98 153,176.88 101-4-3120-4102 Overtime Pay 4,000.00 164.52 1,294.70 32.37 2,705.30 101-4-3120-4103 Part-time Pay 72,700.00 5,460.87 48,069.95 66.12 24,630.05 101-4-3120-4104 PERA 40,000.00 3,536.27 27,833.48 69.58 12,166.52 101-4-3120-4105 FICA 34,400.00 2,882.36 23,375.98 67.95 11,024.02 101-4-3120-4107 Medicare 8,050.00 674.09 5,466.93 67.91 2,583.07 101-4-3120-4108 Insurance 67,100.00 7,374.04 46,839.79 69.81 20,260.21 101-4-3120-4109 Workers Comp 28,100.00 0.00 19,887.00 70.77 8,213.00 TOTAL Personal Services 732,750.00 63,484.04 497,990.95 67.96 234,759.05 9-11-2015 09:54 AM CITY OF ELK RIVER PAGE: 20 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: AUGUST 31ST, 2015 101-GENERAL FUND Public Works 66.67% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE ___________________________________________________________________________________________________________________ Supplies 101-4-3120-4201 Office Supplies 2,850.00 56.03 419.18 14.71 2,430.82 101-4-3120-4212 Fuels & Lubes 75,000.00 11,859.48 30,701.88 40.94 44,298.12 101-4-3120-4219 Operating Supplies 39,500.00 4,686.13 39,687.21 100.47 ( 187.21) 101-4-3120-4221 Equipment Parts 54,800.00 5,372.43 44,560.32 81.31 10,239.68 101-4-3120-4226 Street Signs 24,000.00 9,222.95 25,736.22 107.23 ( 1,736.22) TOTAL Supplies 196,150.00 31,197.02 141,104.81 71.94 55,045.19 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 6,100.00 587.69 4,468.50 73.25 1,631.50 101-4-3120-4322 Postage 100.00 0.00 49.63 49.63 50.37 101-4-3120-4331 Travel, Conferences & Schools 3,500.00 0.00 1,671.59 47.76 1,828.41 101-4-3120-4359 Publishing 200.00 0.00 0.00 0.00 200.00 101-4-3120-4361 Insurance 19,850.00 0.00 14,393.00 72.51 5,457.00 101-4-3120-4389 Utilities 54,000.00 6,979.87 40,735.00 75.44 13,265.00 101-4-3120-4401 Bldg Repair/Maint Services 14,500.00 1,206.02 5,928.77 40.89 8,571.23 101-4-3120-4404 Equip Repair/Maint Services 9,000.00 0.00 19,041.41 211.57 ( 10,041.41) 101-4-3120-4409 Contractual Services 49,000.00 11,626.30 40,706.58 83.07 8,293.42 101-4-3120-4415 Equipment Rental 3,000.00 0.00 414.45 13.82 2,585.55 101-4-3120-4417 Uniform Rental 5,800.00 189.41 2,540.13 43.80 3,259.87 101-4-3120-4433 Dues & Subscriptions 350.00 0.00 273.75 78.21 76.25 101-4-3120-4437 Taxes & Licenses 150.00 0.00 30.00 20.00 120.00 101-4-3120-4460 Equip Replacement Charge 92,300.00 7,691.67 61,533.36 66.67 30,766.64 TOTAL Other Services & Charges 258,400.00 28,280.96 191,786.17 74.22 66,613.83 Capital Outlay _____________ _____________ _____________ _______ _____________ ___________________________________________________________________________________________________________________ TOTAL Street Maintenance 1,187,300.00 122,962.02 830,881.93 69.98 356,418.07 Snow Removal ============ Personal Services 101-4-3130-4101 Regular Pay 133,550.00 0.00 60,055.16 44.97 73,494.84 101-4-3130-4102 Overtime Pay 20,000.00 0.00 4,665.46 23.33 15,334.54 101-4-3130-4104 PERA 11,050.00 0.00 6,228.59 56.37 4,821.41 101-4-3130-4105 FICA 9,500.00 0.00 4,985.89 52.48 4,514.11 101-4-3130-4107 Medicare 2,250.00 0.00 1,166.11 51.83 1,083.89 101-4-3130-4108 Insurance 17,800.00 0.00 11,556.31 64.92 6,243.69 101-4-3130-4109 Workers Comp 7,900.00 0.00 5,415.00 68.54 2,485.00 TOTAL Personal Services 202,050.00 0.00 94,072.52 46.56 107,977.48 9-11-2015 09:54 AM CITY OF ELK RIVER PAGE: 21 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: AUGUST 31ST, 2015 101-GENERAL FUND Public Works 66.67% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE ___________________________________________________________________________________________________________________ Supplies 101-4-3130-4219 Operating Supplies 95,500.00 0.00 88,797.20 92.98 6,702.80 TOTAL Supplies 95,500.00 0.00 88,797.20 92.98 6,702.80 Other Services & Charges _____________ _____________ _____________ _______ _____________ Capital Outlay _____________ _____________ _____________ _______ _____________ ___________________________________________________________________________________________________________________ TOTAL Snow Removal 297,550.00 0.00 182,869.72 61.46 114,680.28 Equipment Services ================== Personal Services 101-4-3150-4101 Regular Pay 119,150.00 4,779.20 80,019.81 67.16 39,130.19 101-4-3150-4102 Overtime Pay 3,000.00 0.00 0.00 0.00 3,000.00 101-4-3150-4104 PERA 9,150.00 358.44 5,028.90 54.96 4,121.10 101-4-3150-4105 FICA 7,550.00 286.18 5,129.74 67.94 2,420.26 101-4-3150-4107 Medicare 1,800.00 66.92 1,199.65 66.65 600.35 101-4-3150-4108 Insurance 14,150.00 589.01 7,492.79 52.95 6,657.21 101-4-3150-4109 Workers Comp 3,350.00 0.00 2,364.00 70.57 986.00 TOTAL Personal Services 158,150.00 6,079.75 101,234.89 64.01 56,915.11 Supplies 101-4-3150-4212 Fuels & Lubes 5,100.00 ( 90.46) 4,020.14 78.83 1,079.86 101-4-3150-4219 Operating Supplies 10,150.00 2,401.15 8,295.55 81.73 1,854.45 101-4-3150-4221 Equipment Parts 10,000.00 ( 126.65)( 769.11) 7.69- 10,769.11 TOTAL Supplies 25,250.00 2,184.04 11,546.58 45.73 13,703.42 Other Services & Charges 101-4-3150-4331 Travel, Conferences & Schools 1,000.00 0.00 130.17 13.02 869.83 101-4-3150-4404 Equip Repair/Maint Services 10,000.00 69.95 519.95 5.20 9,480.05 101-4-3150-4417 Uniform Rental 2,150.00 91.87 894.28 41.59 1,255.72 TOTAL Other Services & Charges 13,150.00 161.82 1,544.40 11.74 11,605.60 Capital Outlay _____________ _____________ _____________ _______ _____________ ___________________________________________________________________________________________________________________ TOTAL Equipment Services 196,550.00 8,425.61 114,325.87 58.17 82,224.13 Engineering =========== 9-11-2015 09:54 AM CITY OF ELK RIVER PAGE: 22 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: AUGUST 31ST, 2015 101-GENERAL FUND Public Works 66.67% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE ___________________________________________________________________________________________________________________ Personal Services 101-4-3300-4101 Regular Pay 161,800.00 12,535.20 103,531.05 63.99 58,268.95 101-4-3300-4104 PERA 12,150.00 940.14 8,358.06 68.79 3,791.94 101-4-3300-4105 FICA 10,050.00 813.84 7,147.69 71.12 2,902.31 101-4-3300-4107 Medicare 2,350.00 190.33 1,671.63 71.13 678.37 101-4-3300-4108 Insurance 13,950.00 600.00 5,894.00 42.25 8,056.00 101-4-3300-4109 Workers Comp 800.00 0.00 531.00 66.38 269.00 TOTAL Personal Services 201,100.00 15,079.51 127,133.43 63.22 73,966.57 Supplies 101-4-3300-4201 Office Supplies 300.00 11.43 71.73 23.91 228.27 101-4-3300-4212 Fuels & Lubes 900.00 64.56 447.62 49.74 452.38 101-4-3300-4219 Operating Supplies 900.00 0.00 275.25 30.58 624.75 TOTAL Supplies 2,100.00 75.99 794.60 37.84 1,305.40 Other Services & Charges 101-4-3300-4319 Other Professional Services 9,500.00 0.00 3,226.00 33.96 6,274.00 101-4-3300-4321 Telephone 1,450.00 91.64 669.01 46.14 780.99 101-4-3300-4322 Postage 300.00 0.00 235.76 78.59 64.24 101-4-3300-4331 Travel, Conferences & Schools 2,000.00 0.00 89.70 4.49 1,910.30 101-4-3300-4361 Insurance 100.00 0.00 68.75 68.75 31.25 101-4-3300-4404 Equip Repair/Maint Services 2,100.00 0.00 0.00 0.00 2,100.00 101-4-3300-4460 Equip Replacement Charge 900.00 75.00 600.00 66.67 300.00 TOTAL Other Services & Charges 16,350.00 166.64 4,889.22 29.90 11,460.78 Capital Outlay _____________ _____________ _____________ _______ _____________ ___________________________________________________________________________________________________________________ TOTAL Engineering 219,550.00 15,322.14 132,817.25 60.50 86,732.75 ___________________________________________________________________________________________________________________ TOTAL Public Works 1,900,950.00 146,709.77 1,260,894.77 66.33 640,055.23 Parks Department ================ Personal Services 101-4-5110-4101 Regular Pay 400,800.00 23,004.80 255,336.84 63.71 145,463.16 101-4-5110-4102 Overtime Pay 6,600.00 198.71 2,131.68 32.30 4,468.32 101-4-5110-4103 Part-time Pay 68,250.00 13,210.50 59,857.85 87.70 8,392.15 101-4-5110-4104 PERA 30,550.00 1,737.45 19,554.31 64.01 10,995.69 101-4-5110-4105 FICA 29,000.00 2,151.97 20,551.27 70.87 8,448.73 101-4-5110-4107 Medicare 6,800.00 503.29 4,806.39 70.68 1,993.61 101-4-5110-4108 Insurance 61,600.00 4,001.02 38,079.11 61.82 23,520.89 101-4-5110-4109 Workers Comp 12,350.00 0.00 9,249.00 74.89 3,101.00 101-4-5110-4110 Re-employment Compensation 0.00 596.00 3,022.00 0.00 ( 3,022.00) TOTAL Personal Services 615,950.00 45,403.74 412,588.45 66.98 203,361.55 9-11-2015 09:54 AM CITY OF ELK RIVER PAGE: 23 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: AUGUST 31ST, 2015 101-GENERAL FUND Culture & Recreation 66.67% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE ___________________________________________________________________________________________________________________ Supplies 101-4-5110-4212 Fuels & Lubes 35,000.00 4,301.00 24,861.64 71.03 10,138.36 101-4-5110-4217 Uniform Allowance 3,800.00 129.00 1,363.90 35.89 2,436.10 101-4-5110-4219 Operating Supplies 92,650.00 9,944.59 64,815.98 69.96 27,834.02 101-4-5110-4221 Equipment Parts 21,000.00 2,573.52 17,436.46 83.03 3,563.54 TOTAL Supplies 152,450.00 16,948.11 108,477.98 71.16 43,972.02 Other Services & Charges 101-4-5110-4321 Telephone 4,500.00 440.49 2,537.17 56.38 1,962.83 101-4-5110-4322 Postage 100.00 0.00 0.00 0.00 100.00 101-4-5110-4331 Travel, Conferences & Schools 5,100.00 732.50 2,618.28 51.34 2,481.72 101-4-5110-4361 Insurance 27,350.00 0.00 22,563.00 82.50 4,787.00 101-4-5110-4389 Utilities 43,500.00 7,321.63 17,712.56 40.72 25,787.44 101-4-5110-4401 Bldg Repair/Maint Services 4,000.00 177.50 306.84 7.67 3,693.16 101-4-5110-4404 Equip Repair/Maint Services 16,500.00 2,962.34 8,805.53 53.37 7,694.47 101-4-5110-4409 Contractual Services 33,750.00 4,810.89 9,182.95 27.21 24,567.05 101-4-5110-4415 Equipment Rental 13,000.00 2,360.00 9,100.00 70.00 3,900.00 101-4-5110-4460 Equip Replacement Charge 50,950.00 4,245.83 33,966.64 66.67 16,983.36 TOTAL Other Services & Charges 198,750.00 23,051.18 106,792.97 53.73 91,957.03 Capital Outlay _____________ _____________ _____________ _______ _____________ ___________________________________________________________________________________________________________________ TOTAL Parks Department 967,150.00 85,403.03 627,859.40 64.92 339,290.60 Parks & Rec Admin ================= Personal Services 101-4-5210-4101 Regular Pay 285,750.00 22,089.63 182,756.58 63.96 102,993.42 101-4-5210-4102 Overtime Pay 0.00 0.00 69.93 0.00 ( 69.93) 101-4-5210-4103 Part-time Pay 51,700.00 2,583.44 29,923.41 57.88 21,776.59 101-4-5210-4104 PERA 25,300.00 1,850.48 17,127.68 67.70 8,172.32 101-4-5210-4105 FICA 21,000.00 1,464.39 13,597.54 64.75 7,402.46 101-4-5210-4107 Medicare 4,900.00 342.48 3,180.11 64.90 1,719.89 101-4-5210-4108 Insurance 41,700.00 3,137.84 26,705.86 64.04 14,994.14 101-4-5210-4109 Workers Comp 3,800.00 0.00 2,521.50 66.36 1,278.50 TOTAL Personal Services 434,150.00 31,468.26 275,882.61 63.55 158,267.39 Supplies 101-4-5210-4219 Operating Supplies 13,500.00 1,057.77 3,979.44 29.48 9,520.56 TOTAL Supplies 13,500.00 1,057.77 3,979.44 29.48 9,520.56 Other Services & Charges 101-4-5210-4321 Telephone 6,050.00 412.16 3,090.72 51.09 2,959.28 101-4-5210-4322 Postage 5,100.00 1,365.42 3,184.31 62.44 1,915.69 101-4-5210-4331 Travel, Conferences & Schools 9,850.00 1,378.12 3,627.09 36.82 6,222.91 101-4-5210-4349 Advertising/Marketing 34,700.00 4,538.95 18,113.27 52.20 16,586.73 101-4-5210-4361 Insurance 400.00 0.00 289.00 72.25 111.00 9-11-2015 09:54 AM CITY OF ELK RIVER PAGE: 24 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: AUGUST 31ST, 2015 101-GENERAL FUND Culture & Recreation 66.67% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE ___________________________________________________________________________________________________________________ 101-4-5210-4389 Utilities 5,450.00 323.29 3,400.01 62.39 2,049.99 101-4-5210-4401 Bldg Repair/Maint Services 15,200.00 950.00 9,068.22 59.66 6,131.78 101-4-5210-4404 Equip Repair/Maint Services 7,000.00 0.00 7,055.30 100.79 ( 55.30) 101-4-5210-4433 Dues & Subscriptions 1,800.00 0.00 2,245.00 124.72 ( 445.00) TOTAL Other Services & Charges 85,550.00 8,967.94 50,072.92 58.53 35,477.08 Capital Outlay _____________ _____________ _____________ _______ _____________ ___________________________________________________________________________________________________________________ TOTAL Parks & Rec Admin 533,200.00 41,493.97 329,934.97 61.88 203,265.03 Recreation Programs =================== Personal Services 101-4-5220-4103 Part-time Pay 82,000.00 13,278.49 56,611.43 69.04 25,388.57 101-4-5220-4104 PERA 0.00 53.92 501.88 0.00 ( 501.88) 101-4-5220-4105 FICA 4,300.00 823.27 3,577.61 83.20 722.39 101-4-5220-4107 Medicare 1,200.00 192.58 836.80 69.73 363.20 TOTAL Personal Services 87,500.00 14,348.26 61,527.72 70.32 25,972.28 Supplies 101-4-5220-4219 Operating Supplies 28,000.00 1,144.91 17,256.29 61.63 10,743.71 TOTAL Supplies 28,000.00 1,144.91 17,256.29 61.63 10,743.71 Other Services & Charges 101-4-5220-4409 Contractual Services 45,000.00 12,066.00 43,717.30 97.15 1,282.70 101-4-5220-4412 Building Rent 1,650.00 0.00 1,194.25 72.38 455.75 101-4-5220-4438 Credit Card Fees 3,600.00 133.22 2,334.50 64.85 1,265.50 TOTAL Other Services & Charges 50,250.00 12,199.22 47,246.05 94.02 3,003.95 ___________________________________________________________________________________________________________________ TOTAL Recreation Programs 165,750.00 27,692.39 126,030.06 76.04 39,719.94 Concessions =========== Personal Services _____________ _____________ _____________ _______ _____________ ___________________________________________________________________________________________________________________ Sr Citizen Programs =================== Personal Services 101-4-5510-4101 Regular Pay 111,400.00 8,768.02 70,682.98 63.45 40,717.02 101-4-5510-4103 Part-time Pay 5,700.00 340.00 1,428.76 25.07 4,271.24 101-4-5510-4104 PERA 8,350.00 657.60 5,703.06 68.30 2,646.94 101-4-5510-4105 FICA 7,250.00 537.80 4,603.46 63.50 2,646.54 101-4-5510-4107 Medicare 1,700.00 125.79 1,076.69 63.33 623.31 101-4-5510-4108 Insurance 20,950.00 1,691.02 13,528.16 64.57 7,421.84 9-11-2015 09:54 AM CITY OF ELK RIVER PAGE: 25 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: AUGUST 31ST, 2015 101-GENERAL FUND Culture & Recreation 66.67% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE ___________________________________________________________________________________________________________________ 101-4-5510-4109 Workers Comp 550.00 0.00 369.00 67.09 181.00 TOTAL Personal Services 155,900.00 12,120.23 97,392.11 62.47 58,507.89 Supplies 101-4-5510-4219 Operating Supplies 11,900.00 696.97 6,587.17 55.35 5,312.83 TOTAL Supplies 11,900.00 696.97 6,587.17 55.35 5,312.83 Other Services & Charges 101-4-5510-4321 Telephone 2,400.00 87.02 644.94 26.87 1,755.06 101-4-5510-4322 Postage 3,300.00 500.00 1,631.85 49.45 1,668.15 101-4-5510-4331 Travel, Conferences & Schools 3,050.00 120.18 889.58 29.17 2,160.42 101-4-5510-4361 Insurance 1,400.00 0.00 1,029.00 73.50 371.00 101-4-5510-4389 Utilities 9,950.00 564.12 4,685.02 47.09 5,264.98 101-4-5510-4401 Bldg Repair/Maint Services 16,050.00 1,397.41 9,472.76 59.02 6,577.24 101-4-5510-4404 Equip Repair/Maint Services 100.00 0.00 501.75 501.75 ( 401.75) 101-4-5510-4409 Contractual Services 10,700.00 134.87 5,629.10 52.61 5,070.90 101-4-5510-4433 Dues & Subscriptions 850.00 91.65 629.95 74.11 220.05 TOTAL Other Services & Charges 47,800.00 2,895.25 25,113.95 52.54 22,686.05 Capital Outlay _____________ _____________ _____________ _______ _____________ ___________________________________________________________________________________________________________________ TOTAL Sr Citizen Programs 215,600.00 15,712.45 129,093.23 59.88 86,506.77 ___________________________________________________________________________________________________________________ TOTAL Culture & Recreation 1,881,700.00 170,301.84 1,212,917.66 64.46 668,782.34 Economic Development ==================== Personal Services 101-4-6210-4101 Regular Pay 0.00 89.62 15,165.69 0.00 ( 15,165.69) 101-4-6210-4103 Part-time Pay 0.00 1,050.00 2,100.00 0.00 ( 2,100.00) 101-4-6210-4104 PERA 0.00 21.72 1,167.42 0.00 ( 1,167.42) 101-4-6210-4105 FICA 0.00 52.06 998.03 0.00 ( 998.03) 101-4-6210-4107 Medicare 0.00 16.50 242.07 0.00 ( 242.07) 101-4-6210-4108 Insurance 0.00 0.00 1,409.02 0.00 ( 1,409.02) 101-4-6210-4109 Workers Comp 0.00 65.25 0.00 0.00 0.00 TOTAL Personal Services 0.00 1,295.15 21,082.23 0.00 ( 21,082.23) Other Services & Charges 101-4-6210-4440 Miscellaneous 0.00 45.07 118.28 0.00 ( 118.28) TOTAL Other Services & Charges 0.00 45.07 118.28 0.00 ( 118.28) ___________________________________________________________________________________________________________________ TOTAL Economic Development 0.00 1,340.22 21,200.51 0.00 ( 21,200.51) 9-11-2015 09:54 AM CITY OF ELK RIVER PAGE: 26 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: AUGUST 31ST, 2015 101-GENERAL FUND Economic Development 66.67% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE ___________________________________________________________________________________________________________________ Energy City =========== Personal Services 101-4-6220-4101 Regular Pay 4,500.00 353.64 2,861.83 63.60 1,638.17 101-4-6220-4104 PERA 350.00 26.52 230.87 65.96 119.13 101-4-6220-4105 FICA 300.00 21.92 190.91 63.64 109.09 101-4-6220-4107 Medicare 50.00 5.12 44.63 89.26 5.37 101-4-6220-4108 Insurance 300.00 36.36 290.88 96.96 9.12 TOTAL Personal Services 5,500.00 443.56 3,619.12 65.80 1,880.88 Supplies 101-4-6220-4219 Operating Supplies 600.00 0.00 94.90 15.82 505.10 TOTAL Supplies 600.00 0.00 94.90 15.82 505.10 Other Services & Charges 101-4-6220-4319 Other Professional Services 1,000.00 0.00 0.00 0.00 1,000.00 101-4-6220-4331 Travel, Conferences & Schools 1,500.00 0.00 370.20 24.68 1,129.80 101-4-6220-4359 Publishing 1,500.00 0.00 0.00 0.00 1,500.00 TOTAL Other Services & Charges 4,000.00 0.00 370.20 9.26 3,629.80 ___________________________________________________________________________________________________________________ TOTAL Energy City 10,100.00 443.56 4,084.22 40.44 6,015.78 ___________________________________________________________________________________________________________________ TOTAL Economic Development 10,100.00 1,783.78 25,284.73 250.34 ( 15,184.73) Transfers Out ============= Transfers Out _____________ _____________ _____________ _______ _____________ ___________________________________________________________________________________________________________________ ___________________________________________________________________________________________________________________ ___________________________________________________________________________________________________________________ TOTAL EXPENDITURES 13,312,800.00 988,061.76 8,322,615.02 62.52 4,990,184.98 ============= ============= ============= ======= ============= REVENUES OVER/(UNDER) EXPENDITURES 0.00 ( 694,835.92)( 741,844.50) 741,844.50 9-11-2015 09:54 AM CITY OF ELK RIVER PAGE: 1 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: AUGUST 31ST, 2015 221-ICE ARENA FINANCIAL SUMMARY 66.67% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE ___________________________________________________________________________________________________________________ REVENUE SUMMARY Ice Arena 629,650.00 22,188.05 287,035.01 45.59 342,614.99 Hockey 37,000.00 8,880.00 53,432.84 144.41 ( 16,432.84) Skating 39,500.00 2,621.00 18,239.00 46.17 21,261.00 Concessions 79,000.00 0.00 37,965.01 48.06 41,034.99 TOTAL REVENUES 785,150.00 33,689.05 396,671.86 50.52 388,478.14 ============= ============= ============= ======= ============= EXPENDITURE SUMMARY Culture & Recreation Ice Arena 597,550.00 93,593.22 363,445.30 60.82 234,104.70 Hockey 20,800.00 6,655.07 17,154.39 82.47 3,645.61 Skating 27,850.00 881.70 8,606.92 30.90 19,243.08 Arena Concessions 59,900.00 278.48 25,497.37 42.57 34,402.63 TOTAL Culture & Recreation 706,100.00 101,408.47 414,703.98 58.73 291,396.02 TOTAL EXPENDITURES 706,100.00 101,408.47 414,703.98 58.73 291,396.02 ============= ============= ============= ======= ============= REVENUES OVER/(UNDER) EXPENDITURES 79,050.00 ( 67,719.42)( 18,032.12) 97,082.12 9-11-2015 09:54 AM CITY OF ELK RIVER PAGE: 2 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: AUGUST 31ST, 2015 221-ICE ARENA 66.67% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET REVENUES BUDGET PERIOD ACTUAL BUDGET BALANCE ___________________________________________________________________________________________________________________ Ice Arena ========= Charges for Services 221-3-0000-3464 Ice Rental 525,000.00 20,710.54 244,666.30 46.60 280,333.70 221-3-0000-3465 Admissions 29,200.00 0.00 13,693.50 46.90 15,506.50 221-3-0000-3466 Dry Floor Events 19,750.00 669.00 10,493.70 53.13 9,256.30 221-3-0000-3468 Skate Sharpening 4,300.00 60.00 1,840.00 42.79 2,460.00 221-3-0000-3475 Building Rent 2,600.00 0.00 0.00 0.00 2,600.00 221-3-0000-3482 Advertising fee 22,000.00 116.67 175.36 0.80 21,824.64 TOTAL Charges for Services 602,850.00 21,556.21 270,868.86 44.93 331,981.14 Other Revenue 221-3-0000-3621 Interest Income 2,200.00 0.00 3,231.51 146.89 ( 1,031.51) 221-3-0000-3622 Vending Machines 14,000.00 583.15 8,307.97 59.34 5,692.03 221-3-0000-3626 Contributions 6,500.00 0.00 3,210.00 49.38 3,290.00 221-3-0000-3629 Miscellaneous Revenue 3,800.00 48.69 1,256.37 33.06 2,543.63 TOTAL Other Revenue 26,500.00 631.84 16,005.85 60.40 10,494.15 Sales 221-3-0000-3791 ATM Revenue 300.00 0.00 160.30 53.43 139.70 TOTAL Sales 300.00 0.00 160.30 53.43 139.70 Transfers I n _____________ _____________ _____________ _______ _____________ _____________________________________________________________________________ TOTAL Ice Arena 629,650.00 22,188.05 287,035.01 45.59 342,614.99 Hockey ====== Charges for Services 221-3-5410-3461 Recreation Fees 37,000.00 8,880.00 53,432.84 144.41 ( 16,432.84) TOTAL Charges for Services 37,000.00 8,880.00 53,432.84 144.41 ( 16,432.84) Other Revenue _____________ _____________ _____________ _______ _____________ _____________________________________________________________________________ TOTAL Hockey 37,000.00 8,880.00 53,432.84 144.41 ( 16,432.84) Skating ======= 9-11-2015 09:54 AM CITY OF ELK RIVER PAGE: 3 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: AUGUST 31ST, 2015 221-ICE ARENA 66.67% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET REVENUES BUDGET PERIOD ACTUAL BUDGET BALANCE ___________________________________________________________________________________________________________________ Charges for Services 221-3-5420-3461 Recreation Fees 35,500.00 2,621.00 15,149.00 42.67 20,351.00 221-3-5420-3465 Admissions 4,000.00 0.00 30.00 0.75 3,970.00 TOTAL Charges for Services 39,500.00 2,621.00 15,179.00 38.43 24,321.00 Other Revenue 221-3-5420-3629 Miscellaneous Revenue 0.00 0.00 3,060.00 0.00 ( 3,060.00) TOTAL Other Revenue 0.00 0.00 3,060.00 0.00 ( 3,060.00) _____________________________________________________________________________ TOTAL Skating 39,500.00 2,621.00 18,239.00 46.17 21,261.00 Concessions =========== Charges for Services 221-3-5430-3467 Concessions 79,000.00 0.00 37,965.01 48.06 41,034.99 TOTAL Charges for Services 79,000.00 0.00 37,965.01 48.06 41,034.99 _____________________________________________________________________________ TOTAL Concessions 79,000.00 0.00 37,965.01 48.06 41,034.99 ___________________________________________________________________________________________________________________ TOTAL REVENUE 785,150.00 33,689.05 396,671.86 50.52 388,478.14 ============= ============= ============= ======= ============= 9-11-2015 09:54 AM CITY OF ELK RIVER PAGE: 4 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: AUGUST 31ST, 2015 221-ICE ARENA 66.67% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE ___________________________________________________________________________________________________________________ Ice Arena ========= Personal Services 221-4-5400-4101 Regular Pay 180,200.00 10,745.62 82,649.57 45.87 97,550.43 221-4-5400-4103 Part-time Pay 61,450.00 4,119.54 43,252.34 70.39 18,197.66 221-4-5400-4104 PERA 18,100.00 1,069.97 9,365.50 51.74 8,734.50 221-4-5400-4105 FICA 15,000.00 962.74 8,565.73 57.10 6,434.27 221-4-5400-4107 Medicare 3,550.00 225.16 2,003.24 56.43 1,546.76 221-4-5400-4108 Insurance 27,750.00 1,409.02 11,272.16 40.62 16,477.84 221-4-5400-4109 Workers Comp 8,000.00 0.00 6,681.75 83.52 1,318.25 TOTAL Personal Services 314,050.00 18,532.05 163,790.29 52.15 150,259.71 Supplies 221-4-5400-4212 Fuels & Lubes 300.00 74.12 187.90 62.63 112.10 221-4-5400-4217 Uniform Allowance 800.00 0.00 0.00 0.00 800.00 221-4-5400-4219 Operating Supplies 49,950.00 1,155.50 26,838.79 53.73 23,111.21 221-4-5400-4255 Soft Drinks/Misc 6,800.00 215.96 2,895.46 42.58 3,904.54 221-4-5400-4259 Other Merchandise For Resale 900.00 0.00 0.00 0.00 900.00 TOTAL Supplies 58,750.00 1,445.58 29,922.15 50.93 28,827.85 Other Services & Charges 221-4-5400-4321 Telephone 3,350.00 251.26 1,238.27 36.96 2,111.73 221-4-5400-4322 Postage 0.00 0.00 112.12 0.00 ( 112.12) 221-4-5400-4331 Travel, Conferences & Schools 2,450.00 150.00 210.00 8.57 2,240.00 221-4-5400-4359 Publishing 5,700.00 1,050.00 3,762.15 66.00 1,937.85 221-4-5400-4361 Insurance 4,850.00 0.00 3,550.25 73.20 1,299.75 221-4-5400-4389 Utilities 157,250.00 12,881.39 71,177.43 45.26 86,072.57 221-4-5400-4401 Bldg Repair/Maint Services 33,300.00 57,704.21 86,248.74 259.01 ( 52,948.74) 221-4-5400-4409 Contractual Services 1,900.00 1,351.60 1,371.86 72.20 528.14 221-4-5400-4415 Equipment Rental 3,700.00 227.13 1,817.04 49.11 1,882.96 221-4-5400-4433 Dues & Subscriptions 750.00 0.00 245.00 32.67 505.00 TOTAL Other Services & Charges 213,250.00 73,615.59 169,732.86 79.59 43,517.14 Capital Outlay 221-4-5400-4560 Equipment 11,500.00 0.00 0.00 0.00 11,500.00 TOTAL Capital Outlay 11,500.00 0.00 0.00 0.00 11,500.00 Transfers Out _____________ _____________ _____________ _______ _____________ ___________________________________________________________________________________________________________________ TOTAL Ice Arena 597,550.00 93,593.22 363,445.30 60.82 234,104.70 9-11-2015 09:54 AM CITY OF ELK RIVER PAGE: 5 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: AUGUST 31ST, 2015 221-ICE ARENA Culture & Recreation 66.67% 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 Supplies 221-4-5410-4219 Operating Supplies 11,600.00 5,953.75 13,768.31 118.69 ( 2,168.31) TOTAL Supplies 11,600.00 5,953.75 13,768.31 118.69 ( 2,168.31) Other Services & Charges 221-4-5410-4359 Publishing 300.00 0.00 0.00 0.00 300.00 221-4-5410-4409 Contractual Services 5,200.00 0.00 1,284.00 24.69 3,916.00 221-4-5410-4438 Credit Card Fees 2,800.00 701.32 2,102.08 75.07 697.92 TOTAL Other Services & Charges 8,300.00 701.32 3,386.08 40.80 4,913.92 ___________________________________________________________________________________________________________________ TOTAL Hockey 20,800.00 6,655.07 17,154.39 82.47 3,645.61 Skating ======= Personal Services 221-4-5420-4103 Part-time Pay 17,800.00 788.46 5,442.56 30.58 12,357.44 221-4-5420-4104 PERA 1,000.00 0.00 70.37 7.04 929.63 221-4-5420-4105 FICA 1,100.00 48.90 346.40 31.49 753.60 221-4-5420-4107 Medicare 250.00 11.43 81.03 32.41 168.97 TOTAL Personal Services 20,150.00 848.79 5,940.36 29.48 14,209.64 Supplies 221-4-5420-4219 Operating Supplies 5,100.00 0.00 2,175.68 42.66 2,924.32 TOTAL Supplies 5,100.00 0.00 2,175.68 42.66 2,924.32 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 1,600.00 0.00 150.00 9.38 1,450.00 221-4-5420-4438 Credit Card Fees 0.00 32.91 340.88 0.00 ( 340.88) TOTAL Other Services & Charges 2,600.00 32.91 490.88 18.88 2,109.12 ___________________________________________________________________________________________________________________ TOTAL Skating 27,850.00 881.70 8,606.92 30.90 19,243.08 9-11-2015 09:54 AM CITY OF ELK RIVER PAGE: 6 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: AUGUST 31ST, 2015 221-ICE ARENA Culture & Recreation 66.67% 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 21,300.00 258.69 9,119.79 42.82 12,180.21 221-4-5430-4104 PERA 1,600.00 0.00 0.00 0.00 1,600.00 221-4-5430-4105 FICA 1,300.00 16.04 661.68 50.90 638.32 221-4-5430-4107 Medicare 300.00 3.75 154.79 51.60 145.21 TOTAL Personal Services 24,500.00 278.48 9,936.26 40.56 14,563.74 Supplies 221-4-5430-4219 Operating Supplies 5,800.00 0.00 1,208.28 20.83 4,591.72 221-4-5430-4259 Other Merchandise For Resale 29,600.00 0.00 14,352.83 48.49 15,247.17 TOTAL Supplies 35,400.00 0.00 15,561.11 43.96 19,838.89 ___________________________________________________________________________________________________________________ TOTAL Arena Concessions 59,900.00 278.48 25,497.37 42.57 34,402.63 ___________________________________________________________________________________________________________________ TOTAL Culture & Recreation 706,100.00 101,408.47 414,703.98 58.73 291,396.02 ___________________________________________________________________________________________________________________ TOTAL EXPENDITURES 706,100.00 101,408.47 414,703.98 58.73 291,396.02 ============= ============= ============= ======= ============= REVENUES OVER/(UNDER) EXPENDITURES 79,050.00 ( 67,719.42)( 18,032.12) 97,082.12 CITY OF ELK RIVER ENTERPRISE FUNDS-BUDGET TO ACTUAL MONTH ENDED AUGUST,2015 Liquor Sewer Garbage Stormwater, Current Year to Budget %of Current Year to Budget %of Current Year to Budget %of Current Year to Budget %of Budget Date Variance Budget Budget Date Variance Budget Budget Date Variance Budget Budget Date Variance Budget Sales and cost of sales: Sales $6,865,650 $4,515,393 $2,350,257 65.77% Cost of sales (4,898,950) (2,963,822) (1,935,128) 60.50% Gross profit 1,966,700 1,551,571 415,129 78.89% Operating revenues: User charges $ - $ - $ - 0.00% $1,758,200 $1,053,008 $ 705,192 59.89% $1,302,000 $ 765,943 $ 536,057 58.83% 418,000 $ 149,620 $ 268,380 35.79% Delinquency collections - - - 0.00% 1,300 1,307 (7) 100.54% 12,000 5,666 6,334 47.22% - 281 (281) Other 1,900 1,422 478 74.84% 2,000 500 1,500 25.00% 3,500 1,223 2,277 34.94% - - - Total operating revenues 1,900 1,422 478 74.84% 1,761,500 1,054,815 706,685 59.88% 1,317,500 772,832 544,668 58.66% 418,000 149,901 268,099 35.86% Operating expenses: Personal services 624,900 418,161 206,739 66.92% 526,560 286,203 240,357 54.35% 26,650 17,644 9,006 66.21% 87,150 49,324 37,826 56.60% Supplies 53,400 45,096 8,304 84.45% 217,700 51,661 166,039 23.73% 5,900 447 5,453 7.58% 14,600 1,674 12,926 11.47% Other service charges 221,250 135,845 85,405 61.40% 470,550 247,326 223,224 52.56% 1,315,250 776,115 539,135 59.01% 243,000 140,559 102,441 57.84% Depreciation* 123,000 - 123,000 0.00% 977,950 - 977,950 0.00% - - - 0.00% 433,750 - 433,750 0.00% Total operating expenses 1,022,550 599,102 423,448 58.59% 2,192,760 585,190 1,607,570 26.69% 1,347,800 794,206 553,594 58.93% 778,500 191,557 586,943 24.61% Operating income(loss) 946,050 953,891 (7,841) 100.83% (431,260) 469,625 (900,885) -108.90% (30,300) (21,374) (8,926) 70.54% (360,500) (41,656) (318,844) 11.56% Nonoperating revenues(expenses): Interest income 25,000 22,289 2,711 89.16% 100,000 57,288 42,712 57.29% 6,250 5,062 1,188 80.99% 900 1,480 (580) 164.44% Grant revenue - - - 0.00% 2,800,000 1,034,812 1,765,188 36.96% - - - 0.00% - - - 0.00% Interest expense - - - 0.00% (261,050) (161,566) (99,484) 61.89% - - - 0.00% - - - 0.00% Total nonoperating revenues(expenses) 25,000 22,289 2,711 89.16% 2,638,950 930,534 1,708,416 35.26% 6,250 5,062 1,188 80.99% 900 1,480 (580) 164.44% Income(loss)before contributions and transfers 971,050 976,180 (5,130) 100.53% 2,207,690 1,400,159 807,531 63.42% (24,050) (16,312) (7,738) 67.83% (359,600) (40,176) (319,424) 11.17% Contributions-connection fees - - - 0.00% 630,700 387,888 242,812 61.50% - - - 0.00% 50,000 22,330 27,670 44.66% Transfers in - - - 0.00% 1,000,000 1,000,000 - 100.00% 14,600 - 14,600 0.00% - 280,761 (280,761) Transfers out (656,000) (689,718) 33,718 105.14% (120,000) (120,000) - 100.00% (43,950) (43,950) - 100.00% - - - NET INCOME(LOSS) 315,050 286,462 28,588 90.93% 3,718,390 2,668,047 1,050,343 71.75% 53,400 60,262 6,862 112.85% 309,600 262,915 572,515 -84.92% Items reclassified to balance sheet at year end: Bond Proceeds - - - Capital Outlay (10,875,100) (4,928,930) (5,946,170) 45.32% (180,000) (27,821) 15.46% Bond Payment - - - Revenues over/(under)expenditures 315,050 286,462 28,588 (7,156,710) (2,260,883) (4,895,827) (53,400) (60,262) 6,862 (489,600) 235,094 (572,515) *Recorded at year end 9-11-2015 09:55 AM CITY OF ELK RIVER PAGE: 1 POOLED CASH REPORT (FUND 999) AS OF: AUGUST 31ST, 2015 BEGINNING CURRENT CURRENT FUND ACCOUNT# ACCOUNT NAME BALANCE ACTIVITY BALANCE ___________________________________________________________________________________________________ CLAIM ON CASH 002-1010 Cash - Section 125 21,771.21 1,704.31 23,475.52 101-1010 Cash - General Fund 5,938,249.38 ( 633,675.28) 5,304,574.10 211-1010 Cash - Library 401,134.01 ( 4,097.28) 397,036.73 221-1010 Cash - Ice Arena 362,693.87 ( 76,430.39) 286,263.48 222-1010 Cash - Pinewood Golf Course 867.35 0.00 867.35 225-1010 Cash - Park Dedication 80,637.59 0.00 80,637.59 228-1010 Cash - Landfill 559,514.08 2,488.09 562,002.17 231-1010 Cash - Landfill Const Debris 723,585.58 0.00 723,585.58 240-1010 Cash - Micro Loan Fund 941,468.99 2,410.30 943,879.29 241-1010 Cash - Federal DEED 200,000.00 0.00 200,000.00 242-1010 Cash - State DEED 290,653.52 ( 200,000.00) 90,653.52 245-1010 Cash - Development Fund 535,083.80 249,997.62 785,081.42 290-1010 Cash - Capital Outlay Reserve 1,190,044.18 ( 24,750.59) 1,165,293.59 291-1010 Cash - Insurance Reserve 235,378.55 ( 8,580.15) 226,798.40 292-1010 Cash - Govt Bldgs Reserve 3,452,729.43 ( 62,374.10) 3,390,355.33 294-1010 Cash - Drug Forfeiture 40,253.27 1,345.03 41,598.30 295-1010 Cash - Severance Pay Reserve 70,694.59 0.00 70,694.59 296-1010 Cash - GRE Reserve 2,763,177.61 0.00 2,763,177.61 313-1010 Cash - 2007C GO Bonds 176,673.76 ( 7,700.00) 168,973.76 333-1010 Cash - 2010A GO Cap Imp Bonds 697,589.41 ( 89,762.50) 607,826.91 344-1010 Cash - 2006C Cap Imp Bonds Lby ( 450.00)450.00 0.00 345-1010 Cash - 2012A CIP Bonds-PW ( 450.00)450.00 0.00 401-1010 Cash - Pavement Mgmt 1,501,632.52 2,900,450.76 4,402,083.28 403-1010 Cash - Street Improvement 1,937,774.01 ( 32,121.73) 1,905,652.28 406-1010 Cash - City Wide Trunk Util 3,863,276.19 0.00 3,863,276.19 410-1010 Cash - Equipment Replacement 630,343.31 ( 5,907.49) 624,435.82 426-1010 Cash - YMCA 136,143.46 0.00 136,143.46 440-1010 Cash - Park Improvement 415,517.94 ( 19,392.38) 396,125.56 459-1010 Cash - TIF #19 Highway 169 371,625.63 ( 600.00) 371,025.63 462-1010 Cash - TIF #22 Downtown Redev 0.00 ( 600.00) ( 600.00) 463-1010 Cash - TIF #23 Pref Powder 611.00 ( 600.00)11.00 602-1010 Cash - Wastewater Treatment 11,713,660.86 ( 710,899.63) 11,002,761.23 603-1010 Cash - Liquor 2,486,006.16 21,278.28 2,507,284.44 605-1010 Cash - Garbage 573,484.93 ( 29,558.22) 543,926.71 607-1010 Cash - Storm Water 198,265.90 40,019.38 238,285.28 801-1010 Cash - Interest 0.00 44,594.79 44,594.79 821-1010 Cash - Developer Escrow 105,915.89 ( 6,801.00) 99,114.89_ TOTAL CLAIM ON CASH 42,615,557.98 1,351,337.82 43,966,895.80 =============== ============== ============== CASH IN BANK - POOLED CASH 999-1000 A/P BANK ACCOUNTS 73,716,613.87 2,207,559.41 75,924,173.28 999-1001 PY BANK ACCOUNT (59,483,245.45) ( 856,221.59) (60,339,467.04) 999-1002 POOLED INVESTMENTS 28,382,189.56 0.00 28,382,189.56_ SUBTOTAL CASH IN BANK - POOLED CASH 42,615,557.98 1,351,337.82 43,966,895.80 INFORMATION