3.5. SR 11-22-2004
*Item 3.5.*
MEMORANDUM
TO:
Mayor and City Council
FROM:
Pat Klaers, City Admini~;:;p~
November 22, 2004
DATE:
SUBJECT:
2005 Budget Update
The city has eight programs or budgets that are identified as "supplemental" budgets. Tbese
supplemental budgets are:
.
Library
Surface Water Management (SWM)
City Special Assessments
Ice Arena
Equipment Certificates
Equipment Reserves
Sanitary Landfill
Safety
.
.
.
.
.
.
.
Attached for your review are the budget pages or worksheets for each of these supplemental
budgets. Comments on each supplemental budget or program are offered below. These
supplemental budget pages will be part of the Truth in Taxation public hearing on
December 6, 2004.
Library
This budget is not changing much from 2004 to 2005. In the revenues area, the tax levy
amount has remained the same at $69,000. This goes toward operating expenses and any
excess revenues over expenditures get placed into the reserve for the Library expansion. It
should also be noted that the host fee revenues has increased to better reflect the monies
that are actually received. Now that the debt on the 1994 Library expansion project has been
paid off, all of these host fee funds end up in the landfill reserve and will be applied toward
the expansion that is planned for 2007.
s: \CoW1cil\Pat\Budget\2005\BudgetUpdate112204.doc
The expenditures in 2005 closely follow the adopted 2004 budget. There are only minor
increases being proposed in the operating expenses. The one expenditure change to note is
that the debt has been paid off on the 1994 project.
Surface Water ManaR"ement (SWMI
Surface water management revenues come from the tax levy and from development fees.
Since development fees are unpredictable, they are excluded as a revenue in the budget.
SWM expenses include restoration and repair of county ditches, trunk storm sewer
improvements, and storm sewer expenses associated with the pavement rehabilitation
program. If the revenues exceed expenditures, then the balance is placed into the SWM
reserve for future projects.
City Special Assessments
Revenue for city special assessments is identified in the tax levy resolution. There is a slight
decrease in the special assessment amount that is due in 2005 as compared to 2004. Unless
additional special assessments are assumed next year, then special assessments should go
down in 2006 by approximately $7,700. This decrease is expected because 2005 is the last
year for payment on the Lake Orono dredging project.
Ice Arena
In August the Ice Arena Commission reviewed the proposed 2005 budget and indicated its
support for the draft proposaL The proposed budget shows expenditures and revenues in
the amount of $705,500. Tbe budget includes a general fund transfer amount of $64,100 and
an equipment reserve expenditure of $8,000. As you can tell, the ice arena operating
revenues do not generate enough funds to pay for the ice arena operating expenditures, debt
on the new facility, and for capital outlay items. In this regard, general fund tax monies are
used as a conrtibution to skating activities and to finance the operation of the ice arena.
Equipment Certificates
Equipment Reserves
The expenditures for both equipment certificates and equipment reserves have previously
been reviewed by the City Council. Tbe equipment certificate budget is $345,000. This
translates into a tax levy of $86,000 in 2005, as the items purchased with the certificates are
paid off over time.
Regarding equipment reserves, the main revenue for this reserve is the cash contribution
from the Municipal Utilities that does not go into the general fund. Of the utilities
contribution to the city, $105,000, goes into the general fund and the balance goes into this
reserve. Contributions from the utilities into this reserve will not match the $199,200
expense that is proposed, so some of the equipment reserve fund balance will be used.
In the long term, the financing of equipment will be a significant capital improvement
program challenge for the city. It is not difficult to see that over the next few years the
requests for capital outlay expenditures will approach $1 million annually. A reasonable
approach is to have approximately 40% of the capital outlay items included in the general
fund; have 40% fmanced with equipment certificates; and use of equipment reserves for the
remaiuing 20%. The key to this approach or formula will be to have the general fund finance
s: \Council\Pat\Budget\200S \BudgetUpdate 112204.doc
40% of the annual capital ouday items. On a citywide basis the challenge is to balance out
the "peak" in one department with the '''valley'' in another department so that we see a
similar total dollar amount being requested on an annual basis. For example, when the fIre
department needs a new truck we need to make sure that the request from the parks, streets,
and police departments are down slighdy. Likewise, when the street department has an
unusually large request, then we need to see that the other departments are down slightly so
that on a citywide basis things are fairly level or that the increases are very moderate.
Landfill
This program has a signifIcant fund balance but no annual revenues other than interest
income. The most signifIcant expenditure is a transfer out to the city for expenses associated
with the city compost program. The second most signifIcant expense is staff rime necessary
to monitor ongoing activities at the landfIll. The remaining expenses in this budget relate
mainly to contractual services for consulting fIrms to monitor landfill activities and requests;
and a contractual service with the Boys & Girls Club for providing public education
regarding waste management. A fInal expenditure to note is the transfer out to help fInance
the citywide clean-up day efforts.
Safety
Revenues for the safety budget come from the insurance reserve. Almost annually the city
receives a rebate from the League of Minnesota Cities for its insurance premiums and this is
reflected in the projected 2005 revenues. Unspent revenues go into the insurance reserve.
The main expenditure for the safety program is the contract the city has joindy with the
utilities for consulting services, which in turn relates mainly to ongoing staff training.
Expenses for the safety coordinator (Bruce West) are in the general fund budget.
s: \Council\Pat\Budgct\200S \BudgetUpdatc112204.doc
BUDGET WORKSHEET
Proposed TNT Budget Page: 1
11/17/2004
CITY OF ELK RIVER 2:00 pm
Prior Current Year (6) (7) (8)
Year Original Amended ActualThru Estimated
Month: 11/3012004 Actual Budget Budget November Total Requested Recommended Adopted
Fund: 211. LIBRARY
Revenues
Oept 000.000
AcctCIass: 3100 General property taxes
3111 Current Ad Valorem Taxes 63,661 69,000 69,000 31,953 0 69,000 69,000
3112 Delinquent Ad Valorem Taxes 790 0 0 553 0
General property taxes 64,451 69,000 69,000 32,506 0 69,000 69,000 0
Acct Class: 3300 Intergovernmental revenue
3322 MV Cradit 4,626 0 0 0 0
Intergovernmental revenue 4,626 0 0 0 0 0 0 0
Acct Class: 3400 Charges for services
3475 Building Rent 0 0 0 2,975 0 9,000 5,100
Charges for seNices 0 0 0 2,975 0 9,000 5,100 0
Acct Class: 3620 Other revenue
3621 Interest Income 5,701 5,000 5,000 3,014 0 5,000 5,000
3623 Solid Waste Surcharge 77,081 0 0 0 0
3626 Contributions 500 0 0 500 0
3628 Landfill Host Fee 42,173 50,000 50,000 82,312 0 50,000 100,000
Other revenue 125,455 55,000 55,000 85,826 0 55,000 105,000 0
Oept 000.000 194,532 124,000 124,000 121,307 0 133,000 179,100 0
BUDGET WORKSHEET
Proposed TNT Budget Page: 2
11/1712004
CITY OF ELK RIVER 2:00 pm
Prior Current Year (6) (7) (6)
Year Original Amended ActualThru Estimated
Month: 11/3012004 Actual Budget Budgel November Total Requested Recommended Adopted
Fund: 211 . LIBRARY
Revenues
Total Revenues 194,532 124,000 124,000 121,307 0 133,000 179,100 0
Expenditures
Dept 560.560 LIBRARY
AcctClass: 4100 Personal services
4101 RegularPay 5,000 6,450 6.450 0 0 6,450
4103 Part.time Pey 0 0 0 0 0
4104 PERA 276 0 0 0 0
4105 FICA 310 0 0 0 0
4107 Medicare 72 0 0 0 0
4106 Insurence 0 0 0 0 0
4109 Wor1<ers Comp 0 0 0 0 0
Personal services 5,656 6,450 6,450 0 0 0 6,450 0
Acct Class: 4200 Supplies
4201 Office Supplies 60 250 250 101 0 250 250
4219 Opereting Supplies 2,443 3,150 3,150 6,306 0 6,150 6,150
Supplies 2,503 3,400 3,400 6,409 0 6,400 6.400 0
Acct Class: 4300 Other services & charges
4319 Other Professional Services 0 0 0 2,856 0
4322 Postage 0 50 50 0 0 50 50
4331 Trevel, Conferences & Schools 225 1,000 1,000 0 0 1,000 1,000
4359 Publishing 224 600 800 610 0 800 800
4361 Insurance 1,319 1,600 1,600 1,969 0 2,600 2,800
4389 Utilities 6,145 9,500 9,500 7,415 0 9,500 9,500
4401 Bld9 Repair/Maint Services 21.326 9,700 9,700 13,999 0 7,700 7,700
4404 Equip RepalrlMaint Services 616 1,400 1,400 617 0 1,400 1,400
4405 Cieanlng Services 0 14,400 14,400 0 0 14,400
4409 Contractual Services 8,321 9,500 15,300 7,613 0 10,000 12,000
4433 Dues & Subscriptions 119 200 200 126 0 200 200
4437 T exes & Licenses 0 0 0 1,924 0
Other services & charges 38,295 46,150 53,950 37,149 0 33,450 49,850 0
Acct Class: 4500 Capital outlay
4510 Land 0 0 0 167,460 0
4520 Bui~ings & Structures 0 0 0 0 0
4560 Equipment 0 0 0 0 0
Capital outlay 0 0 0 187,460 0 0 0 0
Acct Class: 4700 Transfers oul
4730 Transfer-Debl Service 29,000 11.000 11,000 110,033 0
Transfers out 29,000 11,000 11,000 110,033 0 0 0 0
CITY OF ELK RIVER
BUDGET WORKSHEET
Proposed TNT Budget
Page: 3
11117/2004
2:00 pm
(8)
Month: 1113012004
Fund: 211 . LIBRARY
Expenditures
LIBRARY
Prior
Year
Actual
75,456
Cu..ntYear
Amended Actual Thru
Budget November
Original
Budget
Estimated
Total
(6)
(7)
Requested Recommended
69,000
39,850 62,700
74,800 341,051
o
Adopted
o
SURFACE WA TER MANAGEMENT
REVENUE ANALYSIS
GENERAL PROPERTY TAX
INTERGOVTL REVENUES
CHARGES FOR SERVICES
OTHER REVENUES
TOTAL
2002 2003 2004 2005
ACTUAL ACTUAL ADOPTED PROPOSED
$ 184,238 $ 163,421 $ 175,000 $ 175,000
14,217 11,176
97,173 51,696
17,911
$ 313,539 $ 226,293 $ 175,000 $ 175,000
GENERAL PROPERTY TAX
Ad Valorem Tax
.............................................. $ 175,000 $ 175,000
$ 175.000
Note: Impact Fees are not included.
EXPENDITURE ANALYSIS
OTHER PROJECTS
TOTAL
2002
ACTUAL
740.707
$ 740.707 $
2003
ACTUAL
38.513
38.513
2004
ADOPTED
175.000
$ 175.000
2005
PROPOSED
175.000
$ 175,000
OTHER PROJECTS
NPDES Related Costs
Drainage Projects
..............................................
8.500
166,500
175.000
$ 175.000
..............................................
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BUDGET WORKSHEET
Proposed TNT Budget Page: 41
11/17/2004
CITY OF ELK RIVER 10:16am
Poor Current Year (6) (7) (8)
Year Original Amended ActualThru Estimated
Month: 11130/2004 Actual Budget Budget November Total Requested Recommended Adopted
Fund: 221 -ICE ARENA
Revenues
Dept 000.000
Acct Class: 3400 Cha'Yas for services
3461 Recreation Fees 0 0 0 0 0
3464 Ice Rental 314,601 355,000 355,000 250,378 0 368,500 368,500
3465 Admissions 28,933 40,000 40,000 25,876 0 35,000 35,000
3466 DIY Floor Events 15,124 15,000 15,000 14,191 0 21,000 21,000
3467 Concessions 21,500 21,500 21,500 21,500 0 21,500 21,500
3468 Skate Sharpening 4,311 7,500 7,500 3,018 0 4,500 4,500
3482 S~n Rental 17,367 18,500 18,500 760 0 18,500 18,500
Charges for services 401,836 457,500 457,500 315,/23 . 0 409,000 . 469,000 0
Acct Class: 3620 Other revenue
3621 Interest Income 0 0 0 -139 0
3622 Vending Machines 30,471 34,500 34,500 23,447 0 32,000 32,000
3625 Refunds & Reimbursements 13,960 0 0 0 0
3626 Contributions 18,365 0 0 14.732 0
3628 Landfill Host Fee 0 0 0 0 0
3629 Miscellaneous Revenue 1,881 3,800 3,800 3,406 0 2,400 2,400
3910 Sale of Equip/Assets 0 0 0 0 0
Other revenue 64,677 38,300 38,300 41,446 0 34,400 34,400 0
Acct Class: 3920 Transfers in
3921 Transte'" 6,678 0 0 0 0 8,000
3922 Transfer-General Fund 108,730 25,000 25,000 0 0 66,850 64,100
Transfers in 115,408 25,000 25,000 0 0 66,850 72,100 0
Dept 000.000 581,921 520,800 520,800 357,169 0 570,250 575,500 0
BUDGET WORKSHEET
Proposed TNT Budget Page: 42
11/17/2004
CITY OF ELK RIVER 10:16 am
Prior Current Year (6) (7) (8)
Year Original Amended ActualThru Estimated
Month: 11/30/2004 Actual Budget Budget November Total Requested Recommended Adopted
Fund: 221 -ICE ARENA
Revenues
Dept 540.541 HOCKEY PROGRAMS
Acct Class: 3400 Charges for services
3461 Recreation Fees 40,462 64,000 64,000 43,823 0 59,500 55,000
Charges for services 40,462 64,000 64,000 43,823 0 59,500 55,000 0
Acct Class: 3620 Other revenue
3625 Refunds & Reimbursements 299 0 0 300 0
Other revenue 299 0 0 300 0 0 0 0
HOCKEY PROGRAMS 40,761 64,000 64,000 44,123 0 59,500 55,000 0
BUDGET WORKSHEET
Proposed TNT Budget Page: 43
11/17/2004
CITY OF ELK RIVER 10:16 am
Prior Current Year (6) (7) (8)
Year Original Amended ActualThru Estimated
Month: 11/3012004 Actual Budget Budget November Total Requested Recommended Adopted
Fund: 221 -ICE ARENA
Revenues
Dept: 540.542 SKATING PROGRAMS
Acct Class: 3400 Charges for services
3461 Recreation Fees 75,445 75,000 75,000 50,436 0 75,000 75,000
3465 Admissions 1,680 0 0 1,610 0
Charges for services 77.125 75,000 75,000 52,046 0 75,000 75,000 0
Acct Class: 3620 Other revenue
3629 Miscellaneous Revenue 144 0 0 112 0
Other revenue 144 0 0 112 0 0 0 0
SKATING PROGRAMS 77,269 75,000 75,000 52,158 0 75,000 75,000 0
BUDGET WORKSHEET
Proposed TNT Budget Page: 44
11/17/2004
CITY OF ELK RIVER 10:16 am
Prior Current Year (6) (7) (8)
Year Original Amended ActualThru Estimated
Month: 11/30/2004 Actual Budget Budget November Total Requested Recommended Adopted
Fund: 221 -ICE ARENA
Revenues
Total Revenues 699,951 659,800 659,800 453,450 0 704,750 705,500 0
Expenditures
Dept 540.540 ICE ARENA
Ace!Class: 4100 Personal services
4101 RagularPay 119,322 126,000 126,000 95,403 0 129,750 133,650
4102 Overtime Pay 154 200 200 55 0 200 200
4103 Part-time Pay 32,840 40,000 40,000 33,088 0 40,000 40,000
4104 PERA 7,535 7,000 7,000 6,660 0 7,200 7,400
4105 FICA 9,255 10,300 10,300 8,493 0 10,550 12,450
4107 Medicare 2,165 2,400 2,400 1,986 0 2,450 2,900
4108 Insurance 11,608 12,200 12,200 9,191 0 13,150 13,150
4109 Workers Camp 1,760 2,100 2,100 2,033 0 2,100 2,100
411 0 R~mploymel)t Compensation 0 0 0 0 0
Personal services 184,639 200,200 200,200 156,909 0 205,400 211,850 0
Ace! Class: 4200 Supplies
4212 Fuels & Lubs 705 500 500 271 0 550 550
4217 Uniform Allowance 21 200 200 0 0 350 350
4219 Operating Supplies 27,668 25,500 25,500 24,701 0 31,250 27,100
4255 Soft DrinkslMisc 13,984 17,500 17,500 10,482 0 17,500 17,500
4259 Other Merchandise For Resale 395 2,800 2,800 730 0 2,400 2,400
Supplies 42,773 46,500 46,500 36,184 0 52,050 47,900 0
Ace! Class: 4300 Other services & charges
4319 Other Professional Services 16,854 0 0 6,757 0 1,500
4321 Telephone 2,341 2,300 2,300 2,371 0 2,550 2,550
4322 Postage 490 450 450 373 0 650 650
4331 Travel, Conferences & Schools 222 500 500 364 0 2,900 2,900
4359 Publ~hing 1,082 700 700 3,506 0 2,800 2,800
4361 Insurance 7,103 7,000 7,000 7,572 0 8,250 8,250
4389 Utilities 113,715 121,800 121,800 110,029 0 123,450 122,200
4401 Bldg Repair/Maint Services 60,103 38,750 38,750 51,618 0 50,350 33,850
4409 Contractual Services 1,540 1,050 1,050 990 0 1,150 150
4415 Equipment Rental 5,315 3,200 3,200 1,451 0 5,100 5,100
4433 Dues & Subscriptions 100 350 350 100 0 350 350
4440 Miscellaneous 0 0 0 0 0
Other services & charges 208,865 176,100 176,100 185,133 0 199,050 178,800 0
Ace! Class: 4500 Capital outiay
4530 Improvement Project Contract 0 0 0 402,630 0
4560 Equipment 0 0 0 0 0 7,500 8,000
BUDGET WORKSHEET
Proposed TNT Budget Page: 45
11/17/2004
CITY OF ELK RIVER 10:16 am
Prior Current Year (6) (7) (8)
Year Original Amended ActualThru Estimated
Month: 11/3012004 Actual Budget Budget November Total Requested Recommended Adopted
Fund: 221 -ICE ARENA
Expenditures
Dept 540.540 ICE ARENA
Capital outlay 0 0 0 402,630 0 7,500 8,000 0
Acct Class: 4700 Transfers out
4730 Transfer.Debt Service 201,485 200,250 200,250 200,215 0 198,700 198,700
Transfers out 201,485 200,250 200,250 200,215 0 198,700 198,700 0
ICE ARENA 637,762 623,050 623,050 981,071 0 662,700 645,250 0
BUDGET WORKSHEET
Proposed TNT Budget pege: 46
1111712004
CITY OF ELK RIVER 10:16am
Prior Current Year- (6) (7) (8)
Year Original Amended ActualThru Estimated
Month: 11/30/2004 Actual Budget Budget November Total Requested Recommended Adopted
Fund: 221 -ICE ARENA
Expenditures
Dept 540.541 HOCKEY PROGRAMS
AcctClass: 4100 Personal services
4103 Part-time Pay 2,892 3,600 3,600 1,368 0 3,600 3,600
4105 FICA 179 200 200 85 0 250 250
4107 Medicare 42 50 50 20 0 50 50
Personal services 3,113 3,850 3,850 1,473 0 3,900 3,900 0
Ace! Class: 4200 Supplies
4219 Operating Supplies 11,345 10,300 10,300 10,990 0 13,500 13,500
Supplies 11,345 10,300 10,300 10,990 0 13,500 13,500 0
Acct Class: 4300 Other services & charges
4322 Postage 441 850 850 557 0 900 900
4359 Publishing 1,344 950 950 952 0 1,100 1,100
4409 Contractual SelVioes 3,165 9,200 9,200 1,324 0 9,200 9,200
4438 Credo Card Fees 426 500 500 351 0 500 500
Other services & charges 5,376 11,500 11,500 3,184 0 11,700 11,700 0
HOCKEY PROGRAMS 19,834 25,650 25,650 15,647 0 29,100 29,100 0
BUDGET WDRKSHEET
Proposed TNT Budget Page: 47
11/1712004
CITY OF ELK RIVER 10:16 am
Pdor Cu.ent Year (6) (7) (8)
Year Original Amended ActualThru Estimated
Month: 11/30/2004 Actual Budget Budget November Total Requested Recommended Adopted
Fund: 221 -ICE ARENA
Expenditures
Dept 540.542 SKATING PROGRAMS
Acct Class: 4100 Personal services
4103 Part-time Pay 18,662 23,000 23,000 14,689 0 23,000 23,000
4104 PERA 529 0 0 465 0
4105 FICA 1,149 1,450 1,450 950 0 1,450 1,450
4107 Medicare 269 350 350 222 0 350 350
Personal services 20,609 24,800 24,800 16,326 0 24,800 24,800 0
Acct Class: 4200 Supplies
4219 Operating Supplies 2,390 3,950 3,950 1,729 0 4,100 4,100
Supplies 2,390 3,950 3,950 1,729 0 4,100 4,100 0
Acct Class: 4300 Otherservices & charyes
4322 Postage 0 150 150 0 0 150 150
4359 Publ~hin9 158 250 250 238 0 250 250
4438 Credit Card Fees 1,833 2,000 2,000 1,129 0 1,850 1,850
Other services & charges 1,991 2,400 2,400 1,367 0 2,250 2,250 0
SKATING PROGRAMS 24,990 31,150 31,150 19,422 0 31,150 31,150 0
BUDGET WORKSHEET
Proposed TNT Budget Page: 48
11/17/2004
CITY OF ELK RIVER 10;16am
Poor Current Year (6) (7) (8)
Year Original Amended ActualThru Estimated
Month: 1113012004 Actual Budget Budget November Tolal Requested Recommended Adopted
Fund: 221 - ICE ARENA
Expenditures
Total Expenditures 682.586 679,850 679,850 1.016,140 0 722,950 705,500 0
ICE ARENA 17,365 -20,050 -20,050 -562,690 0 -18,200 0 0
2005 CAPITAL OUTLAY
Funding Source
General Equipment Equipment Other Department
Department Item Fund Certificate ReselVe Fund Total
Mayor & Council
Cable TV
Administration Scanner 6,500 6,500
Finance
Information Tech Exchange Server 7,000 7,000
Web Server 7,000 7,000
Planning
Gov't. Buildings
Police Police Vehicles (marked) - 4 including setup 116,000 116,000
Police Vehicles (unmarked) - 1 including setup 29,000 29,000
Mobile video cameras - 5 30,000 30,000
Records Scanner 6,600 6,600
Police Reserve
Fire
Emergency Mgmt. Siren 16,200 16,200
Building & Environ. Inspector Truck 22,000 22,000
Streets Street Sweeper 175,000 175,000
Truck w/Plow Equipment 150,000 150,000
Windrow Turner (1) 100,000 100,000
Radiant Patcher 20,000 20,000
GPS Instrument (2) 8,500 8,500
Crack router 7,500 7,500
Snow Removal
Equipment Services
Park Maintenance
Recreation
Ice Arena 8,000 8,000
Subtotal $ 56,600 $ 345,000 $ 199,200 $ 108,500 $ 709,300
(1) Landfill Fund
(2) Surface Water Management Fund
BUDGET WORKSHEET
Proposed TNT Budget Page: 49
11/17/2004
CITY OF ELK RIVER 10:16 am
Prior CurrentYear-- (6) (7) (8)
Year Original Amended ActualThru Estimated
Month: 11/3012004 Actual Budget Budget November Total Requested Recommended Adopted
Fund: 228 - LANDFILL
Revenues
Dept: 000.000
Acct Class: 3300 Intergovemmental revenue
3341 County ReimblGrant 0 D 0 5,354 0
Intergovernmental revenue 0 0 0 5,354 0 0 0 0
Acct Class: 3620 Other revenue
3621 Interestlncome 22,283 20,000 20,000 15,086 0 20,000 20,000 20,000
3623 Solid Waste Surcharge 192,702 0 0 0 0
3629 Miscellaneous Revenue 0 0 0 0 0
Other revenue 214,985 20,000 20,000 15,086 0 20,000 20,000 20,000
Oept 000.000 214,985 20,000 20,000 20,440 0 20,000 20,000 20,000
BUDGET WORKSHEET
Proposed TNT Budget Page: 50
1111712004
CI1Y OF ELK RIVER 10:16 am
Prior ____Current Year (6) (7) (6)
Year Original Amended ActualThru Estimated
Month: t t130/2004 Actual Budget Budget November Total Requested Recommended Adopted
Fund: 228. LANDFILL
Revenues
Total Revenues 214,985 20,000 20,000 20,440 0 20,000 20,000 20,000
Expenditures
Dept 700.700 GENERAL OPERATING
Acct Class: 4100 Personal services
4101 RegularPay 12,803 16,450 16,450 15,233 0 20,250 20,250 20,250
4102 Overtime Pay 190 0 0 259 0
4103 Part-time Pay 0 0 0 0 0
4104 PERA 658 900 900 931 0 1,100 1,100 1,100
4105 FICA 669 1,000 1,000 1,008 0 1,250 1,250 1,250
4107 Medicare 156 250 250 236 0 300 300 300
4108 Insurance 1,544 2,100 2,100 1.407 0 2,200 2,200 2,200
Personal services 16,020 20,700 20,700 19,074 0 25,100 25,100 25,100
Acct Class: 4200 Supplies
4219 Operating Supplies 0 0 0 14,151 0 10,000 10,000 10,000
Supplies 0 0 0 14,151 0 10,000 10,000 10,000
Acct Class: 4300 Other services & charges
4304 Legal Fees 4,934 1,000 1,000 1,181 0 1,500 1,500 1,500
4319 Other Professional Services 8,346 5,000 5,000 2,174 0 5,000 5,000 5,000
4389 Utilities 1,849 2,200 2,200 518 0 2,000 2,000 2,000
4409 Contractual Services 38,500 0 0 684 0 12,500 12,500
4440 Miscellaneous 13,702 0 0 3,090 0
Other services & charges 65,331 8,200 8,200 7,647 0 8,500 21,000 21,000
Acct Class: 4500 Capital outiay
4560 Equipment 0 0 0 0 0
Capital outlay 0 0 0 0 0 0 0 0
Acct Class: 4700 Trensfers out
4720 Transfers 32,130 0 0 1,935 0 3,800 3,800 3,800
4721 Transfer.General Fund 0 39,000 39,000 0 0 39,000 39,000 39,000
Transfers out 32,130 39,000 39,000 1,935 0 42,800 42,800 42,800
GENERAL OPERATING 113.481 67,900 67,900 42,807 0 86,400 98,900 98,900
BUDGET WORKSHEET
Proposed TNT Budget Page: 51
11/17/2004
CITY OF ELK RIVER 10:16am
Prior Current Year (6) (7) (8)
Year Original Amended Actual Thru Estimated
Month: 1113012004 Actual Budget Budget November Total Requested Recommended Adopted
Fund: 228 - LANDFILL
Expenditures
Total Expenditures 113,481 67,900 67,900 42,807 0 86,400 98,900 98,900
LANDFILL 101,504 -47,900 -47,900 -22,367 0 -66,400 -78,900 -78.900
BUDGET WORKSHEET
Proposed TNT Budget Page: 77
11/17/2004
CITY OF ELK RIVER 10:16 am
Prior - .CurrentYear-- (6) (7) (8)
Year Original Amended Actual Thru Estimated
Month: 11/30/2004 Actual Budget Budget November Total Requested Recommended Adopted
Fund: 291 -INSURANCE RESERVE
Revenues
Dept 000.000
Acct Class: 3620 Other revenue
3621 In!erest InCQme 6,740 0 0 4,533 0 10.000
3625 Refunds & Reimbursements 30.136 0 0 0 0 35,000
3626 Contributions 0 0 0 0 0
Other revenue 36,876 0 0 4,533 0 0 45,000 0
Dept: 000.000 36,876 0 0 4,533 0 0 45,000 0
BUDGET WORKSHEET
Proposed TNT Budget Page: 78
1111712004
CITY OF ELK RIVER 10:16 am
Prior Current Year (6) (7) (8)
Year Original Amended ActualThru Estimated
Month: 11/3012004 Actual Budget Budget November Total Requested Recommended Adopted
Fund: 291 -INSURANCE RESERVE
Revenues
Total Revenues 36,876 0 0 4,533 0 0 45,000 0
Expenditures
Dept 230.234 HEALTH & SAFETY
Acct Class: 4200 Supplies
4219 Operating Supplies 1,412 3,000 3,000 6,116 0 6,700 6,700
Supplies 1,412 3,000 3,000 6,116 0 6,700 6,700 0
Acct Class: 4300 Other services & charges
4319 Other Professional Services 11,761 13,750 13,750 11,725 0 18,000 18,000
4321 Telephone 0 0 0 0 0
4331 Travel, Conferences & Schools 88 1,000 1,000 15 0 1,500 1,500
4359 Publishing 0 0 0 0 0
4433 Dues & Subscriptions 600 300 300 664 0 300 300
Other services & charges 12,449 15,050 15,050 12,404 0 19,800 19,800 0
HEALTH & SAFETY 13,861 18,050 18,050 18,520 0 26,500 26,500 0