Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
INFORMATION 11-16-2015
Information J� City of Elk Memorandum River TO: Mayor and City Council From: Tim Simon, Finance Director Date: November 16, 2015 Subject: October 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 September,actual revenues (except for property taxes and state aids) and expenditures should run about 83% 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 59% of budget,with the second half property taxes to be collected in December. The third quarter gravel tax was received from the county in October ■ Licenses and permits collections are about 96% of budget estimates,with October collections consisting mainly of building related permits which are about 94% of budget. ■ Intergovernmental revenue collections are about 96% of budget estimate due to the receipt for police aid of$243,921 from the state in October. ■ Charges for services are 90% of budget estimates. ■ Fine collections,which lag a month, are about 96% of budget. Expenditures: ■ Total departmental expenditures are about 77% 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 0 $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 $9,233 $10,231 Budget $1,109 $2,219 $3,328 $4,438 $5,547 $6,656 $7,766 $8,875 $9,985 $11,094T$12,203$13,313 Ice Arena For October, expenditures exceed revenues by$37,187. Revenues are 60% of budget and expenditures are 72% of budget. Ice rental revenues of$295,989 are over 56% of budget which consist of ice rental billings through September. Attachments ■ General Fund Revenue& Expense Report ■ Enterprise Funds—Budget to Actual ■ Cash Report—All Funds 11-10-2015 12:44 PM CITY OF ELK RIVER PA(-,E: 1 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: OCTOBER 31ST, 2015 INFORMATION 101-GENERAL FUND FINANCIAL SUMMARY 83.33° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE REVENUE SUMMARY General Fund 13,312,800.00 464,814.08 8,268,125.68 62.11 5,044,674.32 TOTAL REVENUES 13,312,800.00 464,814.08 8,268,125.68 62.11 5,044,674.32 EXPENDITURE SUMMARY General Government Mayor & Council 141,050.00 7,871.20 121,756.65 86.32 19,293.35 Cable TV 108,400.00 7,222.69 77,346.00 71.35 31,054.00 Administrative Services 600,000.00 44,293.31 472,652.13 78.78 127,347.87 Human Resources 161,750.00 11,488.05 114,963.77 71.07 46,786.23 Elections 13,350.00 0.00 8,803.37 65.94 4,546.63 Finance 567,450.00 37,009.08 475,967.07 83.88 91,482.93 Information Technology 332,150.00 24,227.68 285,249.73 85.88 46,900.27 Legal 217,600.00 15,851.63 151,542.91 69.64 66,057.09 Community Development 339,600.00 17,010.89 231,250.23 68.09 108,349.77 Planning 195,550.00 15,402.92 163,248.42 83.48 32,301.58 City Hall Maintenance 569,200.00 41,821.36 446,032.83 78.36 123,167.17 Contingency ( 95,000.00) 0.00 0.00 0.00 ( 95,000.00) TOTAL General Government 3,151,100.00 222,198.81 2,548,813.11 80.89 602,286.89 Public Safety Police Administration 693,150.00 58,761.45 531,473.01 76.68 161,676.99 Patrol 2,493,300.00 167,913.51 1,813,158.17 72.72 680,141.83 Investigations 963,050.00 61,181.02 614,878.94 63.85 348,171.06 Police Support Services 555,750.00 35,236.38 374,538.83 67.39 181,211.17 Police Reserves 20,800.00 696.38 4,514.13 21.70 16,285.87 Public safety building 77,150.00 7,761.51 48,756.50 63.20 28,393.50 Fire Administration 407,600.00 28,610.37 317,405.47 77.87 90,194.53 Fire Operations 388,350.00 68,614.00 319,909.35 82.38 68,440.65 Emergency Management 21,400.00 92.37 8,947.36 41.81 12,452.64 Building Safety 628,950.00 46,410.60 504,973.83 80.29 123,976.17 Code Enforcement 89,300.00 6,669.18 71,017.21 79.53 18,282.79 Environmental 30,150.00 2,310.98 24,781.55 82.19 5,368.45 TOTAL Public Safety 6,368,950.00 484,257.75 4,634,354.35 72.76 1,734,595.65 Public Works Street Maintenance 1,187,300.00 128,123.04 1,073,263.64 90.40 114,036.36 Snow Removal 297,550.00 8,613.00 191,560.74 64.38 105,989.26 Equipment Services 196,550.00 6,847.19 130,407.74 66.35 66,142.26 Engineering 219,550.00 15,440.16 164,102.66 74.75 55,447.34 TOTAL Public Works 1,900,950.00 159,023.39 1,559,334.78 82.03 341,615.22 11-10-2015 12:44 PM CITY OF ELK RIVER PAGE: 2 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: OCTOBER 31ST, 2015 101-GENERAL FUND FINANCIAL SUMMARY 83.33° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE Culture & Recreation Parks Department 967,150.00 71,422.73 767,584.77 79.37 199,565.23 Parks & Rec Admin 533,200.00 37,697.07 402,897.30 75.56 130,302.70 Recreation Programs 165,750.00 5,560.36 137,342.39 82.86 28,407.61 Sr Citizen Programs 215,600.00 17,500.80 161,452.91 74.89 54,147.09 TOTAL Culture & Recreation 1,881,700.00 132,180.96 1,469,277.37 78.08 412,422.63 Economic Development Economic Development 0.00 451.93 14,539.57 0.00 ( 14,539.57) Energy City 10,100.00 539.56 5,067.34 50.17 5,032.66 TOTAL Economic Development 10,100.00 991.49 19,606.91 194.13 ( 9,506.91) General TOTAL EXPENDITURES 13,312,800.00 998,652.40 10,231,386.52 76.85 3,081,413.48 REVENUES OVER/(UNDER) EXPENDITURES 0.00 ( 533,838.32) ( 1,963,260.84) 1,963,260.84 11-10-2015 12:44 PM CITY OF ELK RIVER PAGE: 3 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: OCTOBER 31ST, 2015 101-GENERAL FUND 83.33° 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 9,420,750.00 0.00 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 62,816.32 127,889.30 102.31 ( 2,889.30) 101-3-0000-3131 Penalties/Interest 0.00 0.00 5,313.54 0.00 ( 5,313.54) TOTAL Taxes 9,545,750.00 62,816.32 5,087,051.51 53.29 4,458,698.49 Licenses & Permits 101-3-0000-3211 Liquor License 61,000.00 0.00 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 1,105.00 37,117.00 123.72 ( 7,117.00) 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 11,000.00 930.00 7,920.00 72.00 3,080.00 101-3-0000-3229 NPDES Permit 10,000.00 700.00 11,550.00 115.50 ( 1,550.00) 101-3-0000-3231 Building Permit 350,000.00 17,160.90 305,082.70 87.17 44,917.30 101-3-0000-3232 Plumbing/Heating Permit 92,000.00 23,402.17 108,296.93 117.71 ( 16,296.93) 101-3-0000-3233 Permit Surcharge 2,000.00 ( 1,833.18) 2,802.17 140.11 ( 802.17) 101-3-0000-3235 Animal License 6,000.00 230.00 3,242.00 54.03 2,758.00 101-3-0000-3236 Parking Permit 1,200.00 0.00 243.28 20.27 956.72 101-3-0000-3237 Other Non-Business Lic/Permit 8,500.00 300.00 6,270.00 73.76 2,230.00 TOTAL Licenses & Permits 599,400.00 41,994.89 573,970.13 95.76 25,429.87 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 0.00 6,992.00 49.59 7,108.00 101-3-0000-3325 Police 20 Aid 225,000.00 243,920.63 243,920.63 108.41 ( 18,920.63) 101-3-0000-3326 Police Training Reimb 11,000.00 0.00 9,662.21 87.84 1,337.79 101-3-0000-3329 State Crime Prevention Grant 25,250.00 0.00 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 286,550.00 243,920.63 274,451.52 95.78 12,098.48 Charges for Services 101-3-0000-3412 Planning & Zoning Fees 12,000.00 775.00 21,660.00 180.50 ( 9,660.00) 101-3-0000-3413 Plan Check Fee 105,000.00 4,796.88 125,442.61 119.47 ( 20,442.61) 101-3-0000-3415 Special Assessment Search 1,000.00 40.00 460.00 46.00 540.00 101-3-0000-3417 Copies 2,000.00 391.85 1,471.32 73.57 528.68 101-3-0000-3418 Other General Govt Services 4,500.00 453.75 4,133.75 91.86 366.25 101-3-0000-3430 Lockout Fees 7,500.00 630.00 5,540.00 73.87 1,960.00 101-3-0000-3431 Police Services 6,000.00 340.00 3,512.00 58.53 2,488.00 101-3-0000-3432 School Liaison 123,600.00 0.00 123,624.00 100.02 ( 24.00) 101-3-0000-3434 Animal Impound Fee 3,000.00 275.00 2,825.00 94.17 175.00 101-3-0000-3436 Fire Contracts 206,000.00 0.00 219,826.00 106.71 ( 13,826.00) 11-10-2015 12:44 PM CITY OF ELK RIVER PAGE: 4 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: OCTOBER 31ST, 2015 101-GENERAL FUND 83.33° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET REVENUES BUDGET PERIOD ACTUAL BUDGET BALANCE 101-3-0000-3437 Fire Services 3,000.00 27.00 223.55 7.45 2,776.45 101-3-0000-3438 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 11,565.00 82.02 2,535.00 101-3-0000-3451 Street Services 38,900.00 1,125.00 20,759.04 53.37 18,140.96 101-3-0000-3452 Engineering Services Reimb 141,700.00 0.00 76,505.82 53.99 65,194.18 101-3-0000-3461 Recreation Fees 95,000.00 1,941.97 77,758.59 81.85 17,241.41 101-3-0000-3462 Sr Center Activities 28,000.00 2,077.00 20,710.89 73.97 7,289.11 101-3-0000-3472 Park Use Fee 22,000.00 696.64 22,234.24 101.06 ( 234.24) 101-3-0000-3475 Building Rent 2,400.00 200.00 2,000.00 83.33 400.00 101-3-0000-3483 Sewer Inspection Fee 5,000.00 520.00 7,790.00 155.80 ( 2,790.00) 101-3-0000-3484 Contractor License Check 500.00 110.00 745.00 149.00 ( 245.00) TOTAL Charges for Services 831,200.00 15,556.59 748,786.81 90.09 82,413.19 Fines & Forfeits 101-3-0000-3510 Court Fines 115,000.00 13,278.42 107,421.72 93.41 7,578.28 101-3-0000-3511 Parking Fines 10,000.00 80.00 9,590.00 95.90 410.00 101-3-0000-3512 Ordinance Violations 0.00 0.00 3,550.00 0.00 ( 3,550.00) TOTAL Fines & Forfeits 125,000.00 13,358.42 120,561.72 96.45 4,438.28 Special Assessments Other Revenue 101-3-0000-3621 Interest Income 85,000.00 0.00 56,178.97 66.09 28,821.03 101-3-0000-3625 Refunds & Reimbursements 101,000.00 6,678.39 7,234.63 7.16 93,765.37 101-3-0000-3626 Contributions 25,000.00 0.00 15,505.00 62.02 9,495.00 101-3-0000-3629 Miscellaneous Revenue 6,000.00 138.51 4,442.69 74.04 1,557.31 TOTAL Other Revenue 217,000.00 6,816.90 83,361.29 38.42 133,638.71 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 80,350.33 625,642.70 84.44 115,257.30 101-3-0000-3948 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 80,350.33 1,379,942.70 80.80 327,957.30 TOTAL General Fund 13,312,800.00 464,814.08 8,268,125.68 62.11 5,044,674.32 TOTAL REVENUE 13,312,800.00 464,814.08 8,268,125.68 62.11 5,044,674.32 11-10-2015 12:44 PM CITY OF ELK RIVER PAGE: 5 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: OCTOBER 31ST, 2015 101-GENERAL FUND 83.33° 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 32,083.20 83.33 6,416.80 101-4-1110-4104 PERA 1,900.00 100.01 1,000.10 52.64 899.90 101-4-1110-4105 FICA 2,400.00 74.92 749.20 31.22 1,650.80 101-4-1110-4107 Medicare 550.00 46.52 465.20 84.58 84.80 101-4-1110-4109 Workers Comp 100.00 20.75 79.25 79.25 20.75 TOTAL Personal Services 43,450.00 3,450.52 34,376.95 79.12 9,073.05 Supplies 101-4-1110-4201 Office Supplies 1,200.00 0.00 205.47 17.12 994.53 TOTAL Supplies 1,200.00 0.00 205.47 17.12 994.53 Other Services & Charges 101-4-1110-4319 Other Professional Services 10,400.00 1,630.07 12,244.70 117.74 ( 1,844.70) 101-4-1110-4322 Postage 300.00 0.00 0.48 0.16 299.52 101-4-1110-4331 Travel, Conferences & Schools 3,100.00 446.22 3,328.17 107.36 ( 228.17) 101-4-1110-4359 Publishing 3,700.00 240.00 1,671.72 45.18 2,028.28 101-4-1110-4361 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 18,547.00 102.75 ( 497.00) 101-4-1110-4440 Miscellaneous 27,200.00 2,104.39 25,262.66 92.88 1,937.34 TOTAL Other Services & Charges 96,400.00 4,420.68 87,174.23 90.43 9,225.77 Capital Outlay TOTAL Mayor & Council 141,050.00 7,871.20 121,756.65 86.32 19,293.35 Cable TV Personal Services 101-4-1120-4101 Regular Pay 62,150.00 4,779.20 49,464.75 79.59 12,685.25 101-4-1120-4103 Part-time Pay 17,600.00 730.62 7,860.69 44.66 9,739.31 101-4-1120-4104 PERA 6,000.00 413.24 4,192.06 69.87 1,807.94 101-4-1120-4105 FICA 4,950.00 311.92 3,273.36 66.13 1,676.64 101-4-1120-4107 Medicare 1,150.00 72.96 765.49 66.56 384.51 101-4-1120-4108 Insurance 13,900.00 820.00 10,738.09 77.25 3,161.91 101-4-1120-4109 Workers Comp 350.00 94.75 355.75 101.64 ( 5.75) TOTAL Personal Services 106,100.00 7,222.69 76,650.19 72.24 29,449.81 11-10-2015 12:44 PM CITY OF ELK RIVER PAGE: 6 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: OCTOBER 31ST, 2015 101-GENERAL FUND General Government 83.33° 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 0.00 654.94 87.33 95.06 TOTAL Supplies 750.00 0.00 654.94 87.33 95.06 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 7,222.69 77,346.00 71.35 31,054.00 Administrative Services ----------------------- Personal Services 101-4-1210-4101 Regular Pay 381,100.00 29,316.26 303,423.26 79.62 77,676.74 101-4-1210-4103 Part-time Pay 43,000.00 2,084.16 31,410.18 73.05 11,589.82 101-4-1210-4104 PERA 31,800.00 2,355.04 26,687.34 83.92 5,112.66 101-4-1210-4105 FICA 26,300.00 1,895.34 21,549.35 81.94 4,750.65 101-4-1210-4107 Medicare 6,150.00 443.26 5,039.75 81.95 1,110.25 101-4-1210-4108 Insurance 38,450.00 2,860.01 29,155.30 75.83 9,294.70 101-4-1210-4109 Workers Comp 2,000.00 487.50 1,839.75 91.99 160.25 TOTAL Personal Services 528,800.00 39,441.57 419,104.93 79.26 109,695.07 Supplies 101-4-1210-4201 Office Supplies 13,000.00 0.00 7,316.67 56.28 5,683.33 TOTAL Supplies 13,000.00 0.00 7,316.67 56.28 5,683.33 Other Services & Charges 101-4-1210-4319 Other Professional Services 11,100.00 0.00 7,324.65 65.99 3,775.35 101-4-1210-4321 Telephone 1,100.00 119.12 977.47 88.86 122.53 101-4-1210-4322 Postage 800.00 0.00 591.37 73.92 208.63 101-4-1210-4331 Travel, Conferences & Schools 10,250.00 552.03 6,109.69 59.61 4,140.31 101-4-1210-4334 Car Allowance 4,800.00 400.00 4,000.00 83.33 800.00 101-4-1210-4359 Publishing 12,000.00 3,309.00 12,912.00 107.60 ( 912.00) 101-4-1210-4361 Insurance 100.00 0.00 64.75 64.75 35.25 101-4-1210-4404 Equip Repair/Maint Services 16,050.00 459.63 12,521.22 78.01 3,528.78 101-4-1210-4433 Dues & Subscriptions 2,000.00 11.96 1,729.38 86.47 270.62 TOTAL Other Services & Charges 58,200.00 4,851.74 46,230.53 79.43 11,969.47 11-10-2015 12:44 PM CITY OF ELK RIVER PAGE: 7 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: OCTOBER 31ST, 2015 101-GENERAL FUND General Government 83.33° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Capital Outlay TOTAL Administrative Services 600,000.00 44,293.31 472,652.13 78.78 127,347.87 Human Resources --------------- Personal Services 101-4-1220-4101 Regular Pay 116,300.00 9,046.26 86,044.71 73.99 30,255.29 101-4-1220-4104 PERA 8,700.00 678.46 6,724.51 77.29 1,975.49 101-4-1220-4105 FICA 7,200.00 565.97 5,572.37 77.39 1,627.63 101-4-1220-4107 Medicare 1,700.00 132.35 1,303.10 76.65 396.90 101-4-1220-4108 Insurance 17,400.00 889.01 8,290.08 47.64 9,109.92 101-4-1220-4109 Workers Comp 350.00 136.00 514.75 147.07 ( 164.75) TOTAL Personal Services 151,650.00 11,448.05 108,449.52 71.51 43,200.48 Supplies 101-4-1220-4201 Office Supplies 4,650.00 0.00 3,637.31 78.22 1,012.69 TOTAL Supplies 4,650.00 0.00 3,637.31 78.22 1,012.69 Other Services & Charges 101-4-1220-4319 Other Professional Services 1,000.00 0.00 590.65 59.07 409.35 101-4-1220-4322 Postage 500.00 0.00 250.31 50.06 249.69 101-4-1220-4331 Travel, Conferences & Schools 3,200.00 40.00 629.93 19.69 2,570.07 101-4-1220-4404 Equip Repair/Maint 0.00 0.00 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 40.00 2,876.94 52.79 2,573.06 Capital Outlay TOTAL Human Resources 161,750.00 11,488.05 114,963.77 71.07 46,786.23 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 11-10-2015 12:44 PM CITY OF ELK RIVER PAGE: 8 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: OCTOBER 31ST, 2015 101-GENERAL FUND General Government 83.33° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o 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 23,964.05 248,027.85 79.61 63,522.15 101-4-1310-4103 Part-time Pay 52,350.00 3,823.36 40,862.18 78.06 11,487.82 101-4-1310-4104 PERA 27,300.00 2,084.08 23,011.93 84.29 4,288.07 101-4-1310-4105 FICA 22,550.00 1,655.16 18,326.43 81.27 4,223.57 101-4-1310-4107 Medicare 5,300.00 387.08 4,285.97 80.87 1,014.03 101-4-1310-4108 Insurance 33,550.00 3,054.23 30,542.30 91.04 3,007.70 101-4-1310-4109 Workers Comp 1,700.00 416.25 1,563.00 91.94 137.00 TOTAL Personal Services 454,300.00 35,384.21 366,619.66 80.70 87,680.34 Supplies 101-4-1310-4201 Office Supplies 4,650.00 193.00 2,706.48 58.20 1,943.52 TOTAL Supplies 4,650.00 193.00 2,706.48 58.20 1,943.52 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 0.00 53,464.00 99.01 536.00 101-4-1310-4321 Telephone 500.00 30.28 282.76 56.55 217.24 101-4-1310-4322 Postage 2,500.00 0.00 1,996.28 79.85 503.72 101-4-1310-4331 Travel, Conferences & Schools 2,500.00 776.58 2,282.22 91.29 217.78 101-4-1310-4359 Publishing 1,050.00 0.00 392.00 37.33 658.00 101-4-1310-4404 Equip Repair/Maint Services 21,500.00 0.00 21,803.59 101.41 ( 303.59) 101-4-1310-4433 Dues & Subscriptions 1,600.00 0.00 1,485.00 92.81 115.00 101-4-1310-4438 Credit Card Fees 4,500.00 545.51 4,268.51 94.86 231.49 101-4-1310-4440 Miscellaneous 1,350.00 79.50 2,246.57 166.41 ( 896.57) TOTAL Other Services & Charges 108,500.00 1,431.87 106,640.93 98.29 1,859.07 Capital Outlay TOTAL Finance 567,450.00 37,009.08 475,967.07 83.88 91,482.93 Information Technology ---------------------- Personal Services 101-4-1350-4101 Regular Pay 182,150.00 14,119.60 144,766.26 79.48 37,383.74 101-4-1350-4104 PERA 13,650.00 1,058.98 11,525.11 84.43 2,124.89 101-4-1350-4105 FICA 11,300.00 813.03 8,857.37 78.38 2,442.63 101-4-1350-4107 Medicare 2,650.00 190.14 2,071.44 78.17 578.56 101-4-1350-4108 Insurance 31,300.00 2,565.03 25,650.30 81.95 5,649.70 11-10-2015 12:44 PM CITY OF ELK RIVER PAGE: 9 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: OCTOBER 31ST, 2015 101-GENERAL FUND General Government 83.33° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE 101-4-1350-4109 Workers Comp 850.00 211.50 786.00 92.47 64.00 TOTAL Personal Services 241,900.00 18,958.28 193,656.48 80.06 48,243.52 Supplies 101-4-1350-4219 Operating Supplies 12,500.00 1,404.39 16,896.08 135.17 ( 4,396.08) TOTAL Supplies 12,500.00 1,404.39 16,896.08 135.17 ( 4,396.08) Other Services & Charges 101-4-1350-4319 Other Professional Services 5,000.00 234.93 4,746.18 94.92 253.82 101-4-1350-4321 Telephone 2,500.00 227.96 1,530.85 61.23 969.15 101-4-1350-4331 Travel, Conferences & Schools 10,950.00 79.93 7,463.40 68.16 3,486.60 101-4-1350-4404 Equip Repair/Maint Services 59,300.00 3,322.19 60,956.74 102.79 ( 1,656.74) TOTAL Other Services & Charges 77,750.00 3,865.01 74,697.17 96.07 3,052.83 Capital Outlay TOTAL Information Technology 332,150.00 24,227.68 285,249.73 85.88 46,900.27 Legal Personal Services Supplies Other Services & Charges 101-4-1400-4304 Legal Fees 217,600.00 15,851.63 151,542.91 69.64 66,057.09 TOTAL Other Services & Charges 217,600.00 15,851.63 151,542.91 69.64 66,057.09 TOTAL Legal 217,600.00 15,851.63 151,542.91 69.64 66,057.09 Community Development --------------------- Personal Services 101-4-1500-4101 Regular Pay 268,300.00 12,883.12 180,911.11 67.43 87,388.89 101-4-1500-4104 PERA 20,100.00 966.24 13,376.53 66.55 6,723.47 101-4-1500-4105 FICA 16,650.00 782.86 11,798.84 70.86 4,851.16 101-4-1500-4107 Medicare 3,900.00 183.08 2,759.32 70.75 1,140.68 101-4-1500-4108 Insurance 21,000.00 1,178.02 15,168.20 72.23 5,831.80 101-4-1500-4109 Workers Comp 1,250.00 191.50 1,037.50 83.00 212.50 TOTAL Personal Services 331,200.00 16,184.82 225,051.50 67.95 106,148.50 11-10-2015 12:44 PM CITY OF ELK RIVER PAGE: 10 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: OCTOBER 31ST, 2015 101-GENERAL FUND General Government 83.33° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Supplies 101-4-1500-4201 Office Supplies 1,200.00 34.09 1,816.73 151.39 ( 616.73) TOTAL Supplies 1,200.00 34.09 1,816.73 151.39 ( 616.73) Other Services & Charges 101-4-1500-4321 Telephone 1,400.00 35.27 619.31 44.24 780.69 101-4-1500-4331 Travel, Conferences & Schools 4,200.00 565.71 2,949.94 70.24 1,250.06 101-4-1500-4433 Dues & Subscriptions 1,600.00 191.00 812.75 50.80 787.25 TOTAL Other Services & Charges 7,200.00 791.98 4,382.00 60.86 2,818.00 TOTAL Community Development 339,600.00 17,010.89 231,250.23 68.09 108,349.77 Planning Personal Services 101-4-1510-4101 Regular Pay 129,750.00 11,487.06 107,930.72 83.18 21,819.28 101-4-1510-4104 PERA 9,750.00 850.44 8,558.53 87.78 1,191.47 101-4-1510-4105 FICA 8,050.00 639.65 5,904.75 73.35 2,145.25 101-4-1510-4107 Medicare 1,900.00 149.60 1,380.97 72.68 519.03 101-4-1510-4108 Insurance 27,800.00 1,281.33 21,603.33 77.71 6,196.67 101-4-1510-4109 Workers Comp 650.00 256.50 727.50 111.92 ( 77.50) TOTAL Personal Services 177,900.00 14,664.58 146,105.80 82.13 31,794.20 Supplies 101-4-1510-4201 Office Supplies 1,700.00 0.00 1,117.84 65.76 582.16 101-4-1510-4212 Fuels & Lubes 300.00 0.00 92.42 30.81 207.58 101-4-1510-4219 Operating Supplies 1,350.00 0.00 2,749.89 203.70 ( 1,399.89) TOTAL Supplies 3,350.00 0.00 3,960.15 118.21 ( 610.15) 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 26.34 242.29 484.58 ( 192.29) 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 0.00 1,518.90 101.26 ( 18.90) 101-4-1510-4359 Publishing 8,000.00 712.00 7,544.00 94.30 456.00 101-4-1510-4361 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 14,300.00 738.34 13,182.47 92.19 1,117.53 Capital Outlay TOTAL Planning 195,550.00 15,402.92 163,248.42 83.48 32,301.58 11-10-2015 12:44 PM CITY OF ELK RIVER PAGE: 11 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: OCTOBER 31ST, 2015 101-GENERAL FUND General Government 83.33° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE City Hall Maintenance Personal Services 101-4-1600-4101 Regular Pay 337,550.00 25,767.88 265,748.77 78.73 71,801.23 101-4-1600-4102 Overtime Pay 3,500.00 63.69 1,824.85 52.14 1,675.15 101-4-1600-4103 Part-time Pay 3,400.00 13.06 3,056.04 89.88 343.96 101-4-1600-4104 PERA 25,600.00 1,937.36 21,302.78 83.21 4,297.22 101-4-1600-4105 FICA 21,350.00 1,628.73 18,098.46 84.77 3,251.54 101-4-1600-4107 Medicare 5,000.00 380.91 4,232.72 84.65 767.28 101-4-1600-4108 Insurance 42,350.00 3,202.03 32,013.33 75.59 10,336.67 101-4-1600-4109 Workers Comp 11,350.00 2,900.50 10,954.75 96.52 395.25 TOTAL Personal Services 450,100.00 35,894.16 357,231.70 79.37 92,868.30 Supplies 101-4-1600-4212 Fuels & Lubes 4,000.00 0.00 2,151.26 53.78 1,848.74 101-4-1600-4217 Uniform Allowance 2,400.00 0.00 485.86 20.24 1,914.14 101-4-1600-4219 Operating Supplies 32,350.00 1,450.20 23,662.17 73.14 8,687.83 TOTAL Supplies 38,750.00 1,450.20 26,299.29 67.87 12,450.71 Other Services & Charges 101-4-1600-4321 Telephone 11,500.00 241.74 9,825.06 85.44 1,674.94 101-4-1600-4331 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 1,427.34 21,894.04 69.62 9,555.96 101-4-1600-4401 Bldg Repair/Maint Services 25,700.00 2,687.09 22,224.39 86.48 3,475.61 101-4-1600-4404 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 1,208.30 83.33 241.70 TOTAL Other Services & Charges 80,350.00 4,477.00 62,501.84 77.79 17,848.16 Capital Outlay TOTAL City Hall Maintenance 569,200.00 41,821.36 446,032.83 78.36 123,167.17 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 3,151,100.00 222,198.81 2,548,813.11 80.89 602,286.89 11-10-2015 12:44 PM CITY OF ELK RIVER PAGE: 12 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: OCTOBER 31ST, 2015 101-GENERAL FUND Public Safety 83.33° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Police Administration --------------------- Personal Services 101-4-2110-4101 Regular Pay 358,000.00 26,877.32 259,933.32 72.61 98,066.68 101-4-2110-4104 PERA 52,800.00 4,010.58 41,176.78 77.99 11,623.22 101-4-2110-4105 FICA 3,700.00 205.46 2,202.07 59.52 1,497.93 101-4-2110-4107 Medicare 3,600.00 367.26 3,749.80 104.16 ( 149.80) 101-4-2110-4108 Insurance 38,450.00 2,838.03 26,032.42 67.70 12,417.58 101-4-2110-4109 Workers Comp 59,100.00 15,257.75 57,467.00 97.24 1,633.00 TOTAL Personal Services 515,650.00 49,556.40 390,561.39 75.74 125,088.61 Supplies 101-4-2110-4201 Office Supplies 10,350.00 438.83 7,928.10 76.60 2,421.90 101-4-2110-4217 Uniform Allowance 2,900.00 134.95 2,903.78 100.13 ( 3.78) 101-4-2110-4219 Operating Supplies 5,350.00 291.48 5,194.31 97.09 155.69 TOTAL Supplies 18,600.00 865.26 16,026.19 86.16 2,573.81 Other Services & Charges 101-4-2110-4319 Other Professional Services 5,900.00 1,551.22 4,691.44 79.52 1,208.56 101-4-2110-4321 Telephone 22,950.00 2,208.38 20,262.39 88.29 2,687.61 101-4-2110-4322 Postage 3,150.00 109.19 1,649.57 52.37 1,500.43 101-4-2110-4331 Travel, Conferences & Schools 6,800.00 1,129.00 4,029.15 59.25 2,770.85 101-4-2110-4359 Publishing 500.00 0.00 258.60 51.72 241.40 101-4-2110-4361 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 2,850.00 57,879.53 81.18 13,420.47 101-4-2110-4433 Dues & Subscriptions 4,900.00 492.00 4,805.00 98.06 95.00 101-4-2110-4437 Taxes & Licenses 300.00 0.00 132.00 44.00 168.00 TOTAL Other Services & Charges 158,900.00 8,339.79 124,885.43 78.59 34,014.57 Capital Outlay TOTAL Police Administration 693,150.00 58,761.45 531,473.01 76.68 161,676.99 Patrol Personal Services 101-4-2120-4101 Regular Pay 1,598,350.00 108,768.10 1,205,278.79 75.41 393,071.21 101-4-2120-4102 Overtime Pay 90,000.00 6,128.33 45,477.22 50.53 44,522.78 101-4-2120-4104 PERA 273,500.00 18,613.20 210,926.07 77.12 62,573.93 101-4-2120-4107 Medicare 23,200.00 1,499.08 17,456.70 75.24 5,743.30 101-4-2120-4108 Insurance 195,200.00 13,414.11 139,532.58 71.48 55,667.42 TOTAL Personal Services 2,180,250.00 148,422.82 1,618,671.36 74.24 561,578.64 11-10-2015 12:44 PM CITY OF ELK RIVER PAGE: 13 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: OCTOBER 31ST, 2015 101-GENERAL FUND Public Safety 83.33° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Supplies 101-4-2120-4212 Fuels & Lubes 100,000.00 84.84 70,537.08 70.54 29,462.92 101-4-2120-4217 Uniform Allowance 25,400.00 387.85 9,565.38 37.66 15,834.62 101-4-2120-4219 Operating Supplies 67,500.00 10,226.63 42,791.54 63.39 24,708.46 101-4-2120-4221 Equipment Parts 23,300.00 2,861.20 14,208.38 60.98 9,091.62 TOTAL Supplies 216,200.00 13,560.52 137,102.38 63.41 79,097.62 Other Services & Charges 101-4-2120-4331 Travel, Conferences & Schools 26,950.00 2,221.00 11,956.30 44.36 14,993.70 101-4-2120-4404 Equip Repair/Maint Services 25,700.00 80.00 8,881.43 34.56 16,818.57 101-4-2120-4433 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 36,291.70 83.33 7,258.30 TOTAL Other Services & Charges 96,850.00 5,930.17 57,384.43 59.25 39,465.57 Capital Outlay TOTAL Patrol 2,493,300.00 167,913.51 1,813,158.17 72.72 680,141.83 Investigations -------------- Personal Services 101-4-2130-4101 Regular Pay 654,450.00 41,155.21 427,885.52 65.38 226,564.48 101-4-2130-4102 Overtime Pay 50,000.00 2,641.61 18,449.77 36.90 31,550.23 101-4-2130-4104 PERA 114,100.00 7,095.09 76,627.36 67.16 37,472.64 101-4-2130-4107 Medicare 8,900.00 482.17 5,244.06 58.92 3,655.94 101-4-2130-4108 Insurance 88,950.00 6,353.95 58,699.51 65.99 30,250.49 TOTAL Personal Services 916,400.00 57,728.03 586,906.22 64.04 329,493.78 Supplies 101-4-2130-4217 Uniform Allowance 6,600.00 615.01 3,729.72 56.51 2,870.28 101-4-2130-4219 Operating Supplies 12,200.00 2,020.61 6,036.91 49.48 6,163.09 TOTAL Supplies 18,800.00 2,635.62 9,766.63 51.95 9,033.37 Other Services & Charges 101-4-2130-4319 Other Professional Services 6,500.00 728.20 1,276.20 19.63 5,223.80 101-4-2130-4331 Travel, Conferences & Schools 6,350.00 ( 990.00) 4,818.19 75.88 1,531.81 101-4-2130-4433 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 10,791.70 83.33 2,158.30 TOTAL Other Services & Charges 27,850.00 817.37 18,206.09 65.37 9,643.91 Capital Outlay TOTAL Investigations 963,050.00 61,181.02 614,878.94 63.85 348,171.06 11-10-2015 12:44 PM CITY OF ELK RIVER PAGE: 14 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: OCTOBER 31ST, 2015 101-GENERAL FUND Public Safety 83.33° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Police Support Services ----------------------- Personal Services 101-4-2150-4101 Regular Pay 380,550.00 22,652.83 257,468.86 67.66 123,081.14 101-4-2150-4102 Overtime Pay 10,000.00 224.42 3,296.60 32.97 6,703.40 101-4-2150-4103 Part-time Pay 0.00 2,689.92 13,251.36 0.00 ( 13,251.36) 101-4-2150-4104 PERA 29,300.00 1,917.55 21,184.63 72.30 8,115.37 101-4-2150-4105 FICA 24,200.00 1,489.55 17,533.18 72.45 6,666.82 101-4-2150-4107 Medicare 5,650.00 348.38 4,100.66 72.58 1,549.34 101-4-2150-4108 Insurance 59,750.00 3,727.06 40,731.65 68.17 19,018.35 TOTAL Personal Services 509,450.00 33,049.71 357,566.94 70.19 151,883.06 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 0.00 408.95 10.62 3,441.05 101-4-2150-4219 Operating Supplies 11,450.00 28.50 2,050.89 17.91 9,399.11 TOTAL Supplies 16,300.00 28.50 2,459.84 15.09 13,840.16 Other Services & Charges 101-4-2150-4331 Travel, Conferences & Schools 3,700.00 750.00 3,506.14 94.76 193.86 101-4-2150-4404 Equip Repair/Maint Services 2,200.00 0.00 1,944.21 88.37 255.79 101-4-2150-4409 Contractual Services 16,900.00 854.00 3,300.00 19.53 13,600.00 101-4-2150-4433 Dues & Subscriptions 550.00 0.00 220.00 40.00 330.00 101-4-2150-4460 Equip Replacement Charge 6,650.00 554.17 5,541.70 83.33 1,108.30 TOTAL Other Services & Charges 30,000.00 2,158.17 14,512.05 48.37 15,487.95 Capital Outlay TOTAL Police Support Services 555,750.00 35,236.38 374,538.83 67.39 181,211.17 Police Reserves --------------- Personal Services 101-4-2160-4103 Part-time Pay 5,500.00 61.37 981.92 17.85 4,518.08 101-4-2160-4104 PERA 0.00 0.00 11.38 0.00 ( 11.38) 101-4-2160-4105 FICA 350.00 3.80 60.87 17.39 289.13 101-4-2160-4107 Medicare 100.00 0.89 14.24 14.24 85.76 TOTAL Personal Services 5,950.00 66.06 1,068.41 17.96 4,881.59 Supplies 101-4-2160-4217 Uniform Allowance 5,500.00 566.85 1,584.90 28.82 3,915.10 101-4-2160-4219 Operating Supplies 4,000.00 63.47 485.82 12.15 3,514.18 TOTAL Supplies 9,500.00 630.32 2,070.72 21.80 7,429.28 11-10-2015 12:44 PM CITY OF ELK RIVER PAGE: 15 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: OCTOBER 31ST, 2015 101-GENERAL FUND Public Safety 83.33° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o 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 20,800.00 696.38 4,514.13 21.70 16,285.87 Public safety building ---------------------- Personal Services Supplies 101-4-2190-4219 Operating Supplies 15,200.00 617.53 15,387.86 101.24 ( 187.86) TOTAL Supplies 15,200.00 617.53 15,387.86 101.24 ( 187.86) 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 18,000.00 790.45 10,943.87 60.80 7,056.13 101-4-2190-4401 Bldg Repair/Maint Services 38,650.00 6,353.53 18,522.27 47.92 20,127.73 TOTAL Other Services & Charges 61,950.00 7,143.98 33,368.64 53.86 28,581.36 Capital Outlay TOTAL Public safety building 77,150.00 7,761.51 48,756.50 63.20 28,393.50 Fire Administration Personal Services 101-4-2310-4101 Regular Pay 187,400.00 15,626.56 150,081.09 80.09 37,318.91 101-4-2310-4103 Part-time Pay 28,100.00 0.00 3,854.95 13.72 24,245.05 101-4-2310-4104 PERA 32,450.00 2,288.45 25,879.47 79.75 6,570.53 101-4-2310-4105 FICA 1,750.00 173.60 538.53 30.77 1,211.47 101-4-2310-4106 Other Retirement Contributions 30,000.00 0.00 30,000.00 100.00 0.00 101-4-2310-4107 Medicare 3,100.00 213.41 2,251.43 72.63 848.57 101-4-2310-4108 Insurance 17,400.00 2,399.65 19,449.49 111.78 ( 2,049.49) 101-4-2310-4109 Workers Comp 7,850.00 2,221.50 8,223.75 104.76 ( 373.75) 101-4-2310-4110 Re-employment Compensation 0.00 ( 111.94) 96.97 0.00 ( 96.97) TOTAL Personal Services 308,050.00 22,811.23 240,375.68 78.03 67,674.32 11-10-2015 12:44 PM CITY OF ELK RIVER PAGE: 16 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: OCTOBER 31ST, 2015 101-GENERAL FUND Public Safety 83.33° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Supplies 101-4-2310-4201 Office Supplies 3,150.00 693.54 3,223.32 102.33 ( 73.32) 101-4-2310-4212 Fuels & Lubes 4,000.00 0.00 3,634.37 90.86 365.63 101-4-2310-4217 Uniform Allowance 1,500.00 0.00 1,100.27 73.35 399.73 101-4-2310-4219 Operating Supplies 0.00 53.68 376.83 0.00 ( 376.83) 101-4-2310-4221 Equipment Parts 450.00 0.00 285.43 63.43 164.57 TOTAL Supplies 9,100.00 747.22 8,620.22 94.73 479.78 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 3,750.00 185.24 2,589.04 69.04 1,160.96 101-4-2310-4322 Postage 500.00 0.00 340.87 68.17 159.13 101-4-2310-4331 Travel, Conferences & Schools 6,000.00 486.00 4,171.55 69.53 1,828.45 101-4-2310-4359 Publishing 500.00 340.00 407.80 81.56 92.20 101-4-2310-4361 Insurance 11,200.00 0.00 8,427.50 75.25 2,772.50 101-4-2310-4389 Utilities 12,000.00 300.69 7,703.24 64.19 4,296.76 101-4-2310-4401 Bldg Repair/Maint Services 7,000.00 527.49 6,264.91 89.50 735.09 101-4-2310-4404 Equip Repair/Maint Services 3,950.00 0.00 2,568.66 65.03 1,381.34 101-4-2310-4433 Dues & Subscriptions 2,000.00 0.00 1,511.00 75.55 489.00 101-4-2310-4460 Equip Replacement Charge 38,550.00 3,212.50 32,125.00 83.33 6,425.00 TOTAL Other Services & Charges 90,450.00 5,051.92 68,409.57 75.63 22,040.43 Capital Outlay TOTAL Fire Administration 407,600.00 28,610.37 317,405.47 77.87 90,194.53 Fire Operations Personal Services 101-4-2320-4103 Part-time Pay 169,700.00 15,773.42 136,813.23 80.62 32,886.77 101-4-2320-4105 FICA 10,500.00 873.81 7,986.29 76.06 2,513.71 101-4-2320-4107 Medicare 2,450.00 204.35 1,867.76 76.24 582.24 101-4-2320-4109 Workers Comp 27,400.00 7,248.75 26,340.00 96.13 1,060.00 TOTAL Personal Services 210,050.00 24,100.33 173,007.28 82.36 37,042.72 Supplies 101-4-2320-4201 Office Supplies 1,200.00 498.20 712.78 59.40 487.22 101-4-2320-4212 Fuels & Lubes 7,000.00 21.69 6,711.77 95.88 288.23 101-4-2320-4217 Uniform Allowance 9,150.00 1,634.60 9,326.52 101.93 ( 176.52) 101-4-2320-4219 Operating Supplies 79,500.00 36,352.31 74,913.93 94.23 4,586.07 101-4-2320-4221 Equipment Parts 7,250.00 1,748.09 6,638.69 91.57 611.31 TOTAL Supplies 104,100.00 40,254.89 98,303.69 94.43 5,796.31 11-10-2015 12:44 PM CITY OF ELK RIVER PAGE: 17 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: OCTOBER 31ST, 2015 101-GENERAL FUND Public Safety 83.33° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Other Services & Charges 101-4-2320-4321 Telephone 2,950.00 192.92 1,908.79 64.70 1,041.21 101-4-2320-4331 Travel, Conferences & Schools 26,000.00 1,633.84 15,232.06 58.58 10,767.94 101-4-2320-4404 Equip Repair/Maint Services 36,600.00 2,432.02 23,177.40 63.33 13,422.60 101-4-2320-4409 Contractual Services 8,650.00 0.00 8,280.13 95.72 369.87 TOTAL Other Services & Charges 74,200.00 4,258.78 48,598.38 65.50 25,601.62 Capital Outlay TOTAL Fire Operations 388,350.00 68,614.00 319,909.35 82.38 68,440.65 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 0.00 5,908.22 55.74 4,691.78 TOTAL Supplies 11,400.00 0.00 5,908.22 51.83 5,491.78 Other Services & Charges 101-4-2330-4321 Telephone 250.00 32.70 251.86 100.74 ( 1.86) 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 59.67 559.46 79.92 140.54 101-4-2330-4404 Equip Repair/Maint Services 3,450.00 0.00 1,697.94 49.22 1,752.06 101-4-2330-4433 Dues & Subscriptions 200.00 0.00 404.88 202.44 ( 204.88) TOTAL Other Services & Charges 10,000.00 92.37 3,039.14 30.39 6,960.86 Capital Outlay TOTAL Emergency Management 21,400.00 92.37 8,947.36 41.81 12,452.64 Building Safety --------------- Personal Services 101-4-2410-4101 Regular Pay 448,500.00 33,950.50 358,556.45 79.95 89,943.55 101-4-2410-4102 Overtime Pay 0.00 0.00 238.23 0.00 ( 238.23) 101-4-2410-4103 Part-time Pay 0.00 0.00 3,627.00 0.00 ( 3,627.00) 101-4-2410-4104 PERA 40,050.00 3,037.80 33,571.41 83.82 6,478.59 101-4-2410-4105 FICA 23,250.00 1,640.61 18,659.44 80.26 4,590.56 101-4-2410-4107 Medicare 6,500.00 460.74 5,215.51 80.24 1,284.49 101-4-2410-4108 Insurance 59,150.00 6,208.03 58,676.36 99.20 473.64 101-4-2410-4109 Workers Comp 2,100.00 520.75 1,980.25 94.30 119.75 TOTAL Personal Services 579,550.00 45,818.43 480,524.65 82.91 99,025.35 11-10-2015 12:44 PM CITY OF ELK RIVER PAGE: 18 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: OCTOBER 31ST, 2015 101-GENERAL FUND Public Safety 83.33° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Supplies 101-4-2410-4201 Office Supplies 8,000.00 0.00 1,547.98 19.35 6,452.02 101-4-2410-4212 Fuels & Lubes 8,000.00 0.00 6,281.17 78.51 1,718.83 101-4-2410-4217 Uniform Allowance 2,000.00 0.00 257.75 12.89 1,742.25 101-4-2410-4219 Operating Supplies 10,150.00 0.00 4,002.63 39.43 6,147.37 TOTAL Supplies 28,150.00 0.00 12,089.53 42.95 16,060.47 Other Services & Charges 101-4-2410-4321 Telephone 5,100.00 350.50 3,268.88 64.10 1,831.12 101-4-2410-4322 Postage 600.00 0.00 302.21 50.37 297.79 101-4-2410-4331 Travel, Conferences & Schools 3,500.00 0.00 2,327.61 66.50 1,172.39 101-4-2410-4361 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 0.00 1,610.50 44.12 2,039.50 101-4-2410-4460 Equip Replacement Charge 2,900.00 241.67 2,416.70 83.33 483.30 TOTAL Other Services & Charges 21,250.00 592.17 12,359.65 58.16 8,890.35 Capital Outlay TOTAL Building Safety 628,950.00 46,410.60 504,973.83 80.29 123,976.17 Code Enforcement ---------------- Personal Services 101-4-2420-4101 Regular Pay 68,900.00 5,300.81 54,863.32 79.63 14,036.68 101-4-2420-4104 PERA 5,150.00 397.56 4,369.26 84.84 780.74 101-4-2420-4105 FICA 4,250.00 340.85 3,737.27 87.94 512.73 101-4-2420-4107 Medicare 1,000.00 79.72 874.08 87.41 125.92 101-4-2420-4108 Insurance 3,600.00 300.01 3,000.10 83.34 599.90 101-4-2420-4109 Workers Comp 350.00 81.75 308.25 88.07 41.75 TOTAL Personal Services 83,250.00 6,500.70 67,152.28 80.66 16,097.72 Supplies 101-4-2420-4212 Fuels & Lubes 2,000.00 0.00 1,128.02 56.40 871.98 101-4-2420-4219 Operating Supplies 700.00 0.00 352.18 50.31 347.82 TOTAL Supplies 2,700.00 0.00 1,480.20 54.82 1,219.80 Other Services & Charges 101-4-2420-4321 Telephone 800.00 89.31 760.07 95.01 39.93 101-4-2420-4322 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 79.17 791.70 83.34 158.30 TOTAL Other Services & Charges 3,350.00 168.48 2,384.73 71.19 965.27 TOTAL Code Enforcement 89,300.00 6,669.18 71,017.21 79.53 18,282.79 11-10-2015 12:44 PM CITY OF ELK RIVER PAGE: 19 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: OCTOBER 31ST, 2015 101-GENERAL FUND Public Safety 83.33° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Environmental ------------- Personal Services 101-4-2440-4101 Regular Pay 21,400.00 1,679.80 16,953.49 79.22 4,446.51 101-4-2440-4104 PERA 1,600.00 125.98 1,348.89 84.31 251.11 101-4-2440-4105 FICA 1,350.00 104.16 1,115.10 82.60 234.90 101-4-2440-4107 Medicare 300.00 24.36 260.87 86.96 39.13 101-4-2440-4108 Insurance 1,400.00 307.18 3,071.80 219.41 ( 1,671.80) 101-4-2440-4109 Workers Comp 300.00 69.50 260.00 86.67 40.00 TOTAL Personal Services 26,350.00 2,310.98 23,010.15 87.33 3,339.85 Supplies 101-4-2440-4201 Office Supplies 900.00 0.00 601.23 66.80 298.77 101-4-2440-4212 Fuels & Lubes 200.00 0.00 153.33 76.67 46.67 101-4-2440-4217 Uniform Allowance 100.00 0.00 22.63 22.63 77.37 TOTAL Supplies 1,200.00 0.00 777.19 64.77 422.81 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 0.00 482.27 56.74 367.73 101-4-2440-4359 Publishing 500.00 0.00 240.00 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 0.00 994.21 38.24 1,605.79 TOTAL Environmental 30,150.00 2,310.98 24,781.55 82.19 5,368.45 TOTAL Public Safety 6f368f 950.00 484,257.75 4,634,354.35 72.76 1,734,595.65 Street Maintenance Personal Services 101-4-3120-4101 Regular Pay 478,400.00 49,689.02 424,476.28 88.73 53,923.72 101-4-3120-4102 Overtime Pay 4,000.00 168.39 1,504.22 37.61 2,495.78 101-4-3120-4103 Part-time Pay 72,700.00 4,847.30 57,296.46 78.81 15,403.54 101-4-3120-4104 PERA 40,000.00 3,406.42 34,674.79 86.69 5,325.21 101-4-3120-4105 FICA 34,400.00 3,254.02 29,834.45 86.73 4,565.55 101-4-3120-4107 Medicare 8,050.00 761.03 6,977.39 86.68 1,072.61 101-4-3120-4108 Insurance 67,100.00 6,812.04 60,909.07 90.77 6,190.93 101-4-3120-4109 Workers Comp 28,100.00 7,238.75 27,125.75 96.53 974.25 TOTAL Personal Services 732,750.00 76,176.97 642,798.41 87.72 89,951.59 11-10-2015 12:44 PM CITY OF ELK RIVER PAGE: 20 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: OCTOBER 31ST, 2015 101-GENERAL FUND Public Works 83.33° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Supplies 101-4-3120-4201 Office Supplies 2,850.00 148.75 569.43 19.98 2,280.57 101-4-3120-4212 Fuels & Lubes 75,000.00 26,913.34 71,862.57 95.82 3,137.43 101-4-3120-4219 Operating Supplies 39,500.00 2,306.54 44,605.01 112.92 ( 5,105.01) 101-4-3120-4221 Equipment Parts 54,800.00 5,548.31 53,198.60 97.08 1,601.40 101-4-3120-4226 Street Signs 24,000.00 61.09 26,540.51 110.59 ( 2,540.51) TOTAL Supplies 196,150.00 34,978.03 196,776.12 100.32 ( 626.12) 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 6,100.00 486.98 5,628.27 92.27 471.73 101-4-3120-4322 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 200.00 215.00 215.00 107.50 ( 15.00) 101-4-3120-4361 Insurance 19,850.00 0.00 14,880.50 74.96 4,969.50 101-4-3120-4389 Utilities 54,000.00 4,235.52 46,837.16 86.74 7,162.84 101-4-3120-4401 Bldg Repair/Maint Services 14,500.00 2,153.06 14,149.72 97.58 350.28 101-4-3120-4404 Equip Repair/Maint Services 9,000.00 0.00 19,095.41 212.17 ( 10,095.41) 101-4-3120-4409 Contractual Services 49,000.00 1,852.50 50,439.08 102.94 ( 1,439.08) 101-4-3120-4415 Equipment Rental 3,000.00 0.00 414.45 13.82 2,585.55 101-4-3120-4417 Uniform Rental 5,800.00 333.31 3,062.85 52.81 2,737.15 101-4-3120-4433 Dues & Subscriptions 350.00 0.00 273.75 78.21 76.25 101-4-3120-4437 Taxes & Licenses 150.00 0.00 55.00 36.67 95.00 101-4-3120-4460 Equip Replacement Charge 92,300.00 7,691.67 76,916.70 83.33 15,383.30 TOTAL Other Services & Charges 258,400.00 16,968.04 233,689.11 90.44 24,710.89 Capital Outlay TOTAL Street Maintenance 1,187,300.00 128,123.04 1,073,263.64 90.40 114,036.36 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 1,982.75 7,397.75 93.64 502.25 TOTAL Personal Services 202,050.00 1,982.75 96,055.27 47.54 105,994.73 11-10-2015 12:44 PM CITY OF ELK RIVER PAGE: 21 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: OCTOBER 31ST, 2015 101-GENERAL FUND Public Works 83.33° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Supplies 101-4-3130-4219 Operating Supplies 95,500.00 6,630.25 95,505.47 100.01 ( 5.47) TOTAL Supplies 95,500.00 6,630.25 95,505.47 100.01 ( 5.47) Other Services & Charges Capital Outlay TOTAL Snow Removal 297,550.00 8,613.00 191,560.74 64.38 105,989.26 Equipment Services Personal Services 101-4-3150-4101 Regular Pay 119,150.00 4,779.20 89,578.21 75.18 29,571.79 101-4-3150-4102 Overtime Pay 3,000.00 0.00 0.00 0.00 3,000.00 101-4-3150-4104 PERA 9,150.00 358.44 5,745.78 62.80 3,404.22 101-4-3150-4105 FICA 7,550.00 286.18 5,702.10 75.52 1,847.90 101-4-3150-4107 Medicare 1,800.00 66.92 1,333.49 74.08 466.51 101-4-3150-4108 Insurance 14,150.00 589.01 8,716.78 61.60 5,433.22 101-4-3150-4109 Workers Comp 3,350.00 797.25 3,161.25 94.37 188.75 TOTAL Personal Services 158,150.00 6,877.00 114,237.61 72.23 43,912.39 Supplies 101-4-3150-4212 Fuels & Lubes 5,100.00 ( 274.11) 3,978.83 78.02 1,121.17 101-4-3150-4219 Operating Supplies 10,150.00 319.56 8,081.51 79.62 2,068.49 101-4-3150-4221 Equipment Parts 10,000.00 ( 165.18) 689.55 6.90 9,310.45 TOTAL Supplies 25,250.00 ( 119.73) 12,749.89 50.49 12,500.11 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 0.00 2,209.90 22.10 7,790.10 101-4-3150-4417 Uniform Rental 2,150.00 89.92 1,080.17 50.24 1,069.83 TOTAL Other Services & Charges 13,150.00 89.92 3,420.24 26.01 9,729.76 Capital Outlay TOTAL Equipment Services 196,550.00 6,847.19 130,407.74 66.35 66,142.26 Engineering 11-10-2015 12:44 PM CITY OF ELK RIVER PAGE: 22 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: OCTOBER 31ST, 2015 101-GENERAL FUND Public Works 83.33° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Personal Services 101-4-3300-4101 Regular Pay 161,800.00 12,535.20 128,601.45 79.48 33,198.55 101-4-3300-4104 PERA 12,150.00 940.14 10,238.34 84.27 1,911.66 101-4-3300-4105 FICA 10,050.00 813.84 8,775.37 87.32 1,274.63 101-4-3300-4107 Medicare 2,350.00 190.33 2,052.29 87.33 297.71 101-4-3300-4108 Insurance 13,950.00 600.00 7,094.00 50.85 6,856.00 101-4-3300-4109 Workers Comp 800.00 193.75 724.75 90.59 75.25 TOTAL Personal Services 201,100.00 15,273.26 157,486.20 78.31 43,613.80 Supplies 101-4-3300-4201 Office Supplies 300.00 0.00 74.72 24.91 225.28 101-4-3300-4212 Fuels & Lubes 900.00 0.00 625.09 69.45 274.91 101-4-3300-4219 Operating Supplies 900.00 0.00 275.25 30.58 624.75 TOTAL Supplies 2,100.00 0.00 975.06 46.43 1,124.94 Other Services & Charges 101-4-3300-4319 Other Professional Services 9,500.00 0.00 3,646.00 38.38 5,854.00 101-4-3300-4321 Telephone 1,450.00 91.90 851.19 58.70 598.81 101-4-3300-4322 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 75.00 750.00 83.33 150.00 TOTAL Other Services & Charges 16,350.00 166.90 5,641.40 34.50 10,708.60 Capital Outlay TOTAL Engineering 219,550.00 15,440.16 164,102.66 74.75 55,447.34 TOTAL Public Works 1,900,950.00 159,023.39 1,559,334.78 82.03 341,615.22 Parks Department Personal Services 101-4-5110-4101 Regular Pay 400,800.00 24,125.90 302,218.00 75.40 98,582.00 101-4-5110-4102 Overtime Pay 6,600.00 0.00 2,193.42 33.23 4,406.58 101-4-5110-4103 Part-time Pay 68,250.00 4,925.63 71,585.48 104.89 ( 3,335.48) 101-4-5110-4104 PERA 30,550.00 1,809.45 23,073.63 75.53 7,476.37 101-4-5110-4105 FICA 29,000.00 1,695.32 23,977.50 82.68 5,022.50 101-4-5110-4107 Medicare 6,800.00 396.48 5,607.69 82.47 1,192.31 101-4-5110-4108 Insurance 61,600.00 4,001.02 46,305.50 75.17 15,294.50 101-4-5110-4109 Workers Comp 12,350.00 3,098.75 12,347.75 99.98 2.25 101-4-5110-4110 Re-employment Compensation 0.00 0.00 3,022.00 0.00 ( 3,022.00) TOTAL Personal Services 615,950.00 40,052.55 490,330.97 79.61 125,619.03 11-10-2015 12:44 PM CITY OF ELK RIVER PAGE: 23 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: OCTOBER 31ST, 2015 101-GENERAL FUND Culture & Recreation 83.33° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Supplies 101-4-5110-4212 Fuels & Lubes 35,000.00 61.96 28,392.07 81.12 6,607.93 101-4-5110-4217 Uniform Allowance 3,800.00 0.00 1,363.90 35.89 2,436.10 101-4-5110-4219 Operating Supplies 92,650.00 7,834.69 77,825.05 84.00 14,824.95 101-4-5110-4221 Equipment Parts 21,000.00 3,143.47 20,902.28 99.53 97.72 TOTAL Supplies 152,450.00 11,040.12 128,483.30 84.28 23,966.70 Other Services & Charges 101-4-5110-4321 Telephone 4,500.00 262.06 3,251.93 72.27 1,248.07 101-4-5110-4322 Postage 100.00 9.17 125.77 125.77 ( 25.77) 101-4-5110-4331 Travel, Conferences & Schools 5,100.00 0.00 4,343.28 85.16 756.72 101-4-5110-4361 Insurance 27,350.00 0.00 22,563.00 82.50 4,787.00 101-4-5110-4389 Utilities 43,500.00 8,435.65 30,115.15 69.23 13,384.85 101-4-5110-4401 Bldg Repair/Maint Services 4,000.00 0.00 306.84 7.67 3,693.16 101-4-5110-4404 Equip Repair/Maint Services 16,500.00 4,979.67 21,424.38 129.84 ( 4,924.38) 101-4-5110-4409 Contractual Services 33,750.00 337.68 10,434.85 30.92 23,315.15 101-4-5110-4415 Equipment Rental 13,000.00 2,060.00 13,747.00 105.75 ( 747.00) 101-4-5110-4460 Equip Replacement Charge 50,950.00 4,245.83 42,458.30 83.33 8,491.70 TOTAL Other Services & Charges 198,750.00 20,330.06 148,770.50 74.85 49,979.50 Capital Outlay TOTAL Parks Department 967,150.00 71,422.73 767,584.77 79.37 199,565.23 Parks & Rec Admin Personal Services 101-4-5210-4101 Regular Pay 285,750.00 22,089.62 226,935.82 79.42 58,814.18 101-4-5210-4102 Overtime Pay 0.00 0.00 69.93 0.00 ( 69.93) 101-4-5210-4103 Part-time Pay 51,700.00 3,549.36 36,954.30 71.48 14,745.70 101-4-5210-4104 PERA 25,300.00 1,922.93 20,968.45 82.88 4,331.55 101-4-5210-4105 FICA 21,000.00 1,521.27 16,635.88 79.22 4,364.12 101-4-5210-4107 Medicare 4,900.00 355.79 3,890.70 79.40 1,009.30 101-4-5210-4108 Insurance 41,700.00 3,137.84 32,981.54 79.09 8,718.46 101-4-5210-4109 Workers Comp 3,800.00 901.75 3,423.25 90.09 376.75 TOTAL Personal Services 434,150.00 33,478.56 341,859.87 78.74 92,290.13 Supplies 101-4-5210-4219 Operating Supplies 13,500.00 0.00 4,181.76 30.98 9,318.24 TOTAL Supplies 13,500.00 0.00 4,181.76 30.98 9,318.24 Other Services & Charges 101-4-5210-4321 Telephone 6,050.00 415.02 3,942.94 65.17 2,107.06 101-4-5210-4322 Postage 5,100.00 0.00 3,184.31 62.44 1,915.69 101-4-5210-4331 Travel, Conferences & Schools 9,850.00 1,706.90 5,565.70 56.50 4,284.30 101-4-5210-4349 Advertising/Marketing 34,700.00 49.00 18,619.27 53.66 16,080.73 101-4-5210-4361 Insurance 400.00 0.00 289.00 72.25 111.00 11-10-2015 12:44 PM CITY OF ELK RIVER PAGE: 24 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: OCTOBER 31ST, 2015 101-GENERAL FUND Culture & Recreation 83.33° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE 101-4-5210-4389 Utilities 5,450.00 323.29 4,051.63 74.34 1,398.37 101-4-5210-4401 Bldg Repair/Maint Services 15,200.00 1,699.30 11,877.52 78.14 3,322.48 101-4-5210-4404 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 25.00 2,270.00 126.11 ( 470.00) TOTAL Other Services & Charges 85,550.00 4,218.51 56,855.67 66.46 28,694.33 Capital Outlay TOTAL Parks & Rec Admin 533,200.00 37,697.07 402,897.30 75.56 130,302.70 Recreation Programs ------------------- Personal Services 101-4-5220-4103 Part-time Pay 82,000.00 3,325.30 63,112.91 76.97 18,887.09 101-4-5220-4104 PERA 0.00 0.00 501.88 0.00 ( 501.88) 101-4-5220-4105 FICA 4,300.00 206.16 3,980.69 92.57 319.31 101-4-5220-4107 Medicare 1,200.00 48.21 931.07 77.59 268.93 TOTAL Personal Services 87,500.00 3,579.67 68,526.55 78.32 18,973.45 Supplies 101-4-5220-4219 Operating Supplies 28,000.00 1,206.25 18,742.94 66.94 9,257.06 TOTAL Supplies 28,000.00 1,206.25 18,742.94 66.94 9,257.06 Other Services & Charges 101-4-5220-4409 Contractual Services 45,000.00 626.00 46,098.30 102.44 ( 1,098.30) 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 3,600.00 148.44 2,780.35 77.23 819.65 TOTAL Other Services & Charges 50,250.00 774.44 50,072.90 99.65 177.10 TOTAL Recreation Programs 165,750.00 5,560.36 137,342.39 82.86 28,407.61 Concessions Personal Services Sr Citizen Programs ------------------- Personal Services 101-4-5510-4101 Regular Pay 111,400.00 8,768.00 88,218.99 79.19 23,181.01 101-4-5510-4103 Part-time Pay 5,700.00 140.00 1,976.26 34.67 3,723.74 101-4-5510-4104 PERA 8,350.00 657.60 7,018.26 84.05 1,331.74 101-4-5510-4105 FICA 7,250.00 525.40 5,670.85 78.22 1,579.15 101-4-5510-4107 Medicare 1,700.00 122.89 1,326.35 78.02 373.65 101-4-5510-4108 Insurance 20,950.00 1,691.02 16,910.20 80.72 4,039.80 11-10-2015 12:44 PM CITY OF ELK RIVER PAGE: 25 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: OCTOBER 31ST, 2015 101-GENERAL FUND Culture & Recreation 83.33° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE 101-4-5510-4109 Workers Comp 550.00 137.00 506.00 92.00 44.00 TOTAL Personal Services 155,900.00 12,041.91 121,626.91 78.02 34,273.09 Supplies 101-4-5510-4219 Operating Supplies 11,900.00 1,188.39 8,212.42 69.01 3,687.58 TOTAL Supplies 11,900.00 1,188.39 8,212.42 69.01 3,687.58 Other Services & Charges 101-4-5510-4321 Telephone 2,400.00 0.00 820.91 34.20 1,579.09 101-4-5510-4322 Postage 3,300.00 0.00 1,631.85 49.45 1,668.15 101-4-5510-4331 Travel, Conferences & Schools 3,050.00 324.79 1,338.01 43.87 1,711.99 101-4-5510-4361 Insurance 1,400.00 0.00 1,029.00 73.50 371.00 101-4-5510-4389 Utilities 9,950.00 578.96 5,894.90 59.25 4,055.10 101-4-5510-4401 Bldg Repair/Maint Services 16,050.00 935.00 12,178.01 75.88 3,871.99 101-4-5510-4404 Equip Repair/Maint Services 100.00 0.00 16.75 16.75 83.25 101-4-5510-4409 Contractual Services 10,700.00 2,431.75 8,074.20 75.46 2,625.80 101-4-5510-4433 Dues & Subscriptions 850.00 0.00 629.95 74.11 220.05 TOTAL Other Services & Charges 47,800.00 4,270.50 31,613.58 66.14 16,186.42 Capital Outlay TOTAL Sr Citizen Programs 215,600.00 17,500.80 161,452.91 74.89 54,147.09 TOTAL Culture & Recreation 1,881,700.00 132,180.96 1,469,277.37 78.08 412,422.63 Economic Development -------------------- Personal Services 101-4-6210-4101 Regular Pay 0.00 225.95 10,336.41 0.00 ( 10,336.41) 101-4-6210-4103 Part-time Pay 0.00 0.00 1,050.00 0.00 ( 1,050.00) 101-4-6210-4104 PERA 0.00 16.96 790.24 0.00 ( 790.24) 101-4-6210-4105 FICA 0.00 14.00 652.10 0.00 ( 652.10) 101-4-6210-4107 Medicare 0.00 3.27 156.84 0.00 ( 156.84) 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 71.75 71.75 0.00 ( 71.75) TOTAL Personal Services 0.00 331.93 14,466.36 0.00 ( 14,466.36) Other Services & Charges 101-4-6210-4331 Travel, Conferences & Schools 0.00 120.00 0.00 0.00 0.00 101-4-6210-4440 Miscellaneous 0.00 0.00 73.21 0.00 ( 73.21) TOTAL Other Services & Charges 0.00 120.00 73.21 0.00 ( 73.21) TOTAL Economic Development 0.00 451.93 14,539.57 0.00 ( 14,539.57) 11-10-2015 12:44 PM CITY OF ELK RIVER PAGE: 26 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: OCTOBER 31ST, 2015 101-GENERAL FUND Economic Development 83.33° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Energy City Personal Services 101-4-6220-4101 Regular Pay 4,500.00 353.64 3,569.11 79.31 930.89 101-4-6220-4104 PERA 350.00 26.52 283.91 81.12 66.09 101-4-6220-4105 FICA 300.00 21.92 234.75 78.25 65.25 101-4-6220-4107 Medicare 50.00 5.12 54.87 109.74 ( 4.87) 101-4-6220-4108 Insurance 300.00 36.36 363.60 121.20 ( 63.60) TOTAL Personal Services 5,500.00 443.56 4,506.24 81.93 993.76 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 96.00 96.00 6.40 1,404.00 TOTAL Other Services & Charges 4,000.00 96.00 466.20 11.66 3,533.80 TOTAL Energy City 10,100.00 539.56 5,067.34 50.17 5,032.66 TOTAL Economic Development 10,100.00 991.49 19,606.91 194.13 ( 9,506.91) Transfers Out ------------- Transfers Out TOTAL EXPENDITURES 13,312,800.00 998,652.40 10,231,386.52 76.85 3,081,413.48 REVENUES OVER/(UNDER) EXPENDITURES 0.00 ( 533,838.32) ( 1,963,260.84) 1,963,260.84 11-10-2015 12:44 PM CITY OF ELK RIVER PAGE: 1 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: OCTOBER 31ST, 2015 221-ICE ARENA FINANCIAL SUMMARY 83.33° OF YEAR COMP. CURRENT CURRENT YEAR TO DATE o OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE REVENUE SUMMARY Ice Arena 629,650.00 34,928.47 346,245.89 54.99 283,404.11 Hockey 37,000.00 0.00 53,652.84 145.01 ( 16,652.84) Skating 39,500.00 1,494.00 22,766.00 57.64 16,734.00 Concessions 79,000.00 9,476.08 51,714.84 65.46 27,285.16 TOTAL REVENUES 785,150.00 45,898.55 474,379.57 60.42 310,770.43 EXPENDITURE SUMMARY Culture & Recreation Ice Arena 597,550.00 42,021.42 450,528.93 75.40 147,021.07 Hockey 20,800.00 776.00 20,670.45 99.38 129.55 Skating 27,850.00 1,165.29 10,033.98 36.03 17,816.02 Arena Concessions 59,900.00 4,944.43 30,333.21 50.64 29,566.79 TOTAL Culture & Recreation 706,100.00 48,907.14 511,566.57 72.45 194,533.43 TOTAL EXPENDITURES 706,100.00 48,907.14 511,566.57 72.45 194,533.43 REVENUES OVER/(UNDER) EXPENDITURES 79,050.00 ( 3,008.59) ( 37,187.00) 116,237.00 11-10-2015 12:44 PM CITY OF ELK RIVER PAGE: 2 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: OCTOBER 31ST, 2015 221-ICE ARENA 83.33° 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 525,000.00 30,796.98 295,989.19 56.38 229,010.81 221-3-0000-3465 Admissions 29,200.00 0.00 13,693.50 46.90 15,506.50 221-3-0000-3466 Dry Floor Events 19,750.00 2,081.94 14,949.06 75.69 4,800.94 221-3-0000-3468 Skate Sharpening 4,300.00 304.00 2,340.00 54.42 1,960.00 221-3-0000-3475 Building Rent 2,600.00 0.00 0.00 0.00 2,600.00 221-3-0000-3482 Advertising fee 22,000.00 116.67 408.70 1.86 21,591.30 TOTAL Charges for Services 602,850.00 33,299.59 327,380.45 54.31 275,469.55 Other Revenue 221-3-0000-3621 Interest Income 2,200.00 0.00 3,776.95 171.68 ( 1,576.95) 221-3-0000-3622 Vending Machines 14,000.00 1,382.76 10,131.46 72.37 3,868.54 221-3-0000-3626 Contributions 6,500.00 0.00 3,210.00 49.38 3,290.00 221-3-0000-3629 Miscellaneous Revenue 3,800.00 223.37 1,563.98 41.16 2,236.02 TOTAL Other Revenue 26,500.00 1,606.13 18,682.39 70.50 7,817.61 Sales 221-3-0000-3791 ATM Revenue 300.00 22.75 183.05 61.02 116.95 TOTAL Sales 300.00 22.75 183.05 61.02 116.95 Transfers In TOTAL Ice Arena 629,650.00 34,928.47 346,245.89 54.99 283,404.11 Hockey Charges for Services 221-3-5410-3461 Recreation Fees 37,000.00 0.00 53,652.84 145.01 ( 16,652.84) TOTAL Charges for Services 37,000.00 0.00 53,652.84 145.01 ( 16,652.84) Other Revenue TOTAL Hockey 37,000.00 0.00 53,652.84 145.01 ( 16,652.84) Skating 11-10-2015 12:44 PM CITY OF ELK RIVER PAGE: 3 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: OCTOBER 31ST, 2015 221-ICE ARENA 83.33° 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 35,500.00 1,494.00 19,676.00 55.43 15,824.00 221-3-5420-3465 Admissions 4,000.00 0.00 30.00 0.75 3,970.00 TOTAL Charges for Services 39,500.00 1,494.00 19,706.00 49.89 19,794.00 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 1,494.00 22,766.00 57.64 16,734.00 Concessions Charges for Services 221-3-5430-3467 Concessions 79,000.00 9,476.08 51,714.84 65.46 27,285.16 TOTAL Charges for Services 79,000.00 9,476.08 51,714.84 65.46 27,285.16 TOTAL Concessions 79,000.00 9,476.08 51,714.84 65.46 27,285.16 TOTAL REVENUE 785,150.00 45,898.55 474,379.57 60.42 310,770.43 11-10-2015 12:44 PM CITY OF ELK RIVER PAGE: 4 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: OCTOBER 31ST, 2015 221-ICE ARENA 83.33° 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 180,200.00 13,230.90 109,023.69 60.50 71,176.31 221-4-5400-4103 Part-time Pay 61,450.00 6,172.20 53,537.73 87.12 7,912.27 221-4-5400-4104 PERA 18,100.00 1,381.57 12,008.62 66.35 6,091.38 221-4-5400-4105 FICA 15,000.00 1,176.04 10,764.81 71.77 4,235.19 221-4-5400-4107 Medicare 3,550.00 275.06 2,517.54 70.92 1,032.46 221-4-5400-4108 Insurance 27,750.00 2,256.03 15,784.22 56.88 11,965.78 221-4-5400-4109 Workers Comp 8,000.00 2,366.75 9,048.50 113.11 ( 1,048.50) TOTAL Personal Services 314,050.00 26,858.55 212,685.11 67.72 101,364.89 Supplies 221-4-5400-4212 Fuels & Lubes 300.00 0.00 229.48 76.49 70.52 221-4-5400-4217 Uniform Allowance 800.00 705.50 705.50 88.19 94.50 221-4-5400-4219 Operating Supplies 49,950.00 4,077.25 35,195.54 70.46 14,754.46 221-4-5400-4255 Soft Drinks/Misc 6,800.00 221.42 3,391.47 49.87 3,408.53 221-4-5400-4259 Other Merchandise For Resale 900.00 0.00 0.00 0.00 900.00 TOTAL Supplies 58,750.00 5,004.17 39,521.99 67.27 19,228.01 Other Services & Charges 221-4-5400-4321 Telephone 3,350.00 75.18 1,473.68 43.99 1,876.32 221-4-5400-4322 Postage 0.00 0.00 112.12 0.00 ( 112.12) 221-4-5400-4331 Travel, Conferences & Schools 2,450.00 0.00 425.00 17.35 2,025.00 221-4-5400-4359 Publishing 5,700.00 243.40 4,997.55 87.68 702.45 221-4-5400-4361 Insurance 4,850.00 0.00 3,550.25 73.20 1,299.75 221-4-5400-4389 Utilities 157,250.00 9,005.29 92,405.07 58.76 64,844.93 221-4-5400-4401 Bldg Repair/Maint Services 33,300.00 529.50 91,116.80 273.62 ( 57,816.80) 221-4-5400-4409 Contractual Services 1,900.00 29.15 1,676.01 88.21 223.99 221-4-5400-4415 Equipment Rental 3,700.00 276.18 2,320.35 62.71 1,379.65 221-4-5400-4433 Dues & Subscriptions 750.00 0.00 245.00 32.67 505.00 TOTAL Other Services & Charges 213,250.00 10,158.70 198,321.83 93.00 14,928.17 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 42,021.42 450,528.93 75.40 147,021.07 11-10-2015 12:44 PM CITY OF ELK RIVER PAGE: 5 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: OCTOBER 31ST, 2015 221-ICE ARENA Culture & Recreation 83.33° 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 0.00 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 0.00 14,271.56 123.03 ( 2,671.56) TOTAL Supplies 11,600.00 0.00 14,271.56 123.03 ( 2,671.56) Other Services & Charges 221-4-5410-4359 Publishing 300.00 0.00 0.00 0.00 300.00 221-4-5410-4409 Contractual Services 5,200.00 776.00 3,980.00 76.54 1,220.00 221-4-5410-4438 Credit Card Fees 2,800.00 0.00 2,418.89 86.39 381.11 TOTAL Other Services & Charges 8,300.00 776.00 6,398.89 77.10 1,901.11 TOTAL Hockey 20,800.00 776.00 20,670.45 99.38 129.55 Skating Personal Services 221-4-5420-4103 Part-time Pay 17,800.00 816.86 6,405.17 35.98 11,394.83 221-4-5420-4104 PERA 1,000.00 0.00 70.37 7.04 929.63 221-4-5420-4105 FICA 1,100.00 50.65 406.08 36.92 693.92 221-4-5420-4107 Medicare 250.00 11.85 94.99 38.00 155.01 TOTAL Personal Services 20,150.00 879.36 6,976.61 34.62 13,173.39 Supplies 221-4-5420-4219 Operating Supplies 5,100.00 129.24 2,304.92 45.19 2,795.08 TOTAL Supplies 5,100.00 129.24 2,304.92 45.19 2,795.08 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 0.00 156.69 602.45 0.00 ( 602.45) TOTAL Other Services & Charges 2,600.00 156.69 752.45 28.94 1,847.55 TOTAL Skating 27,850.00 1,165.29 10,033.98 36.03 17,816.02 11-10-2015 12:44 PM CITY OF ELK RIVER PAGE: 6 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: OCTOBER 31ST, 2015 221-ICE ARENA Culture & Recreation 83.33° 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 2,257.36 12,254.35 57.53 9,045.65 221-4-5430-4104 PERA 1,600.00 0.00 0.00 0.00 1,600.00 221-4-5430-4105 FICA 1,300.00 141.57 857.64 65.97 442.36 221-4-5430-4107 Medicare 300.00 33.12 200.64 66.88 99.36 TOTAL Personal Services 24,500.00 2,432.05 13,312.63 54.34 11,187.37 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 2,512.38 15,812.30 53.42 13,787.70 TOTAL Supplies 35,400.00 2,512.38 17,020.58 48.08 18,379.42 TOTAL Arena Concessions 59,900.00 4,944.43 30,333.21 50.64 29,566.79 TOTAL Culture & Recreation 706,100.00 48,907.14 511,566.57 72.45 194,533.43 TOTAL EXPENDITURES 706,100.00 48,907.14 511,566.57 72.45 194,533.43 REVENUES OVER/(UNDER) EXPENDITURES 79,050.00 ( 3,008.59) ( 37,187.00) 116,237.00 CITY OF ELK RIVER ENTERPRISE FUNDS-BUDGET TO ACTUAL MONTH ENDED OCTOBER,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 $5,697,853 $1,167,797 82.99% Cost of sales (4,898,950) (3,789,240) (1,109,710) 77.35% Gross profit 1,966,700 1,908,613 58,087 97.05% Operating revenues: User charges $ - $ - $ - - $1,758,200 $1,359,900 $ 398,300 77.35% $1,302,000 $ 987,732 $ 314,268 75.86% $ 418,000 $ 223,240 $ 194,760 53.41% Delinquency collections - - - - 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 1,355 2,145 38.71% - - - - Total operating revenues 1,900 1,422 478 74.84% 1,761,500 1,361,707 399,793 77.30% 1,317,500 994,753 322,747 75.50% 418,000 223,521 194,479 53.47% Operating expenses: Personal services 624,900 518,578 106,322 82.99% 526,560 356,967 169,593 67.79% 26,650 21,969 4,681 82.44% 87,150 61,848 25,302 70.97% Supplies 53,400 49,673 3,727 93.02% 217,700 67,037 150,663 30.79% 5,900 1,483 4,417 25.14% 14,600 1,674 12,926 11.47% Other service charges 221,250 169,642 51,608 76.67% 470,550 348,335 122,215 74.03% 1,315,250 1,005,549 309,701 76.45% 243,000 148,913 94,087 61.28% Depreciation* 123,000 - 123,000 0.00% 977,950 - 977,950 0.00% - - - - 433,750 - 433,750 0.00% Total operating expenses 1,022,550 737,893 284,657 72.16% 2,192,760 772,339 1,420,421 35.22% 1,347,800 1,029,001 318,799 76.35% 778,500 212,435 566,065 27.29% Operating income(loss) 946,050 1,172,142 (226,092) 123.90% (431,260) 589,368 (1,020,628) -136.66% (30,300) (34,248) 3,948 113.03% (360,500) 11,086 (371,586) -3.08% Nonoperating revenues(expenses): Interest income 25,000 27,276 (2,276) 109.10% 100,000 74,064 25,936 74.06% 6,250 6,125 125 98.00% 900 1,968 (1,068) 218.67% Grant revenue - - - - 2,800,000 1,333,299 1,466,701 47.62% - - - - - - - - Interest expense - - - - (261,050) (162,016) (99,034) 62.06% - - - - - - - - Total nonoperating revenues(expenses) 25,000 27,276 (2,276) 109.10% 2,638,950 1,245,347 1,393,603 47.19% 6,250 6,125 125 98.00% 900 1,968 (1,068) 218.67% Income(loss)before contributions and transfers 971,050 1,199,418 (228,368) 123.52% 2,207,690 1,834,715 372,975 83.11% (24,050) (28,123) 4,073 116.94% (359,600) 13,054 (372,654) -3.63% Contributions-connection fees - - - - 630,700 429,603 201,097 68.12% - - - - 50,000 22,440 27,560 44.88% Transfers in - - - - 1,000,000 1,000,000 - 100.00% 14,600 - 14,600 0.00% - 280,763 (280,763) 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) 315,050 509,700 194,650 161.78% 3,718,390 3,144,318 574,072 84.56% 53,400 72,073 18,673 134.97% 309,600 316,257 625,857 -102.15% Items reclassified to balance sheet at year end: Bond Proceeds - - - Capital Outlay (10,875,100) (7,100,505) (3,774,595) 65.29% (180,000) (27,821) 15.46% Bond Payment - - - Revenues over/(under)expenditures 315,050 509,700 (194,650) (7,156,710) (3,956,187) (3,200,523) (53,400) (72,073) 18,673 (489,600) 288,436 (625,857) *Recorded at year end 11-10-2015 12:45 PM CITY OF ELK RIVER PAGE: 1 POOLED CASH REPORT (FUND 999) AS OF: OCTOBER 31ST, 2015 BEGINNING CURRENT CURRENT FUND ACCOUNT* ACCOUNT NAME BALANCE ACTIVITY BALANCE CLAIM ON CASH 002-1010 Cash - Section 125 24,391.72 745.79 25,137.51 101-1010 Cash - General Fund 4,619,027.29 ( 536,286.27) 4,082,741.02 211-1010 Cash - Library 395,034.34 ( 3,624.11) 391,410.23 221-1010 Cash - Ice Arena 270,017.24 ( 11,808.17) 258,209.07 222-1010 Cash - Pinewood Golf Course 867.35 0.00 867.35 225-1010 Cash - Park Dedication 84,510.65 0.00 84,510.65 228-1010 Cash - Landfill 554,895.11 ( 2,582.64) 552,312.47 231-1010 Cash - Landfill Const Debris 725,001.19 0.00 725,001.19 240-1010 Cash - Micro Loan Fund 948,272.48 2,544.84 950,817.32 241-1010 Cash - Federal DEED 200,000.00 0.00 200,000.00 242-1010 Cash - State DEED 91,287.74 231.49 91,519.23 245-1010 Cash - Development Fund 723,514.66 8,760.78 732,275.44 290-1010 Cash - Capital Outlay Reserve 1,203,303.75 ( 10,245.07) 1,193,058.68 291-1010 Cash - Insurance Reserve 227,410.10 ( 3,020.68) 224,389.42 292-1010 Cash - Govt Bldgs Reserve 3,380,776.23 219,864.62 3,600,640.85 294-1010 Cash - Drug Forfeiture 41,648.53 1,284.00 42,932.53 295-1010 Cash - Severance Pay Reserve 70,832.87 0.00 70,832.87 296-1010 Cash - GRE Reserve 2,768,583.42 0.00 2,768,583.42 313-1010 Cash - 2007C GO Bonds 170,605.50 5,200.00 175,805.50 333-1010 Cash - 2010A GO Cap Imp Bonds 609,016.06 0.00 609,016.06 401-1010 Cash - Pavement Mgmt 3,921,869.52 ( 626,941.80) 3,294,927.72 403-1010 Cash - Street Improvement 1,905,371.94 ( 820.00) 1,904,551.94 406-1010 Cash - City Wide Trunk Util 3,870,834.22 0.00 3,870,834.22 410-1010 Cash - Equipment Replacement 606,720.28 ( 31,282.28) 575,438.00 426-1010 Cash - YMCA 136,409.82 0.00 136,409.82 440-1010 Cash - Park Improvement 384,917.00 ( 906.06) 384,010.94 459-1010 Cash - TIF #19 Highway 169 371,423.55 0.00 371,423.55 462-1010 Cash - TIF #22 Downtown Redev ( 600.00) 0.00 ( 600.00) 463-1010 Cash - TIF #23 Pref Powder 11.00 0.00 11.00 602-1010 Cash - Wastewater Treatment 9,924,518.41 ( 617,061.15) 9,307,457.26 603-1010 Cash - Liquor 2,604,225.62 128,643.50 2,732,869.12 605-1010 Cash - Garbage 543,451.31 ( 11,335.84) 532,115.47 607-1010 Cash - Storm Water 263,555.68 28,071.82 291,627.50 801-1010 Cash - Interest 0.00 41,173.31 41,173.31 821-1010 Cash - Developer Escrow 88,171.84 33,775.00 121,946.84 TOTAL CLAIM ON CASH 41,729,876.42 ( 1,385,618.92) 40,344,257.50 CASH IN BANK - POOLED CASH 999-1000 A/P BANK ACCOUNTS 74,535,029.50 ( 534,204.11) 74,000,825.39 999-1001 PY BANK ACCOUNT (61,187,342.64) ( 851,414.81) (62,038,757.45) 999-1002 POOLED INVESTMENTS 28,382,189.56 0.00 28,382,189.56 SUBTOTAL CASH IN BANK - POOLED CASH 41,729,876.42 ( 1,385,618.92) 40,344,257.50