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INFORMATION 08-15-2016
Information �i of Memorandum Memorandum cElk River TO: Mayor and City Council From: Lori Ziemer,Interim Finance Director Date: August 15, 2016 Subject: July 2016 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 July, actual revenues (except for property taxes and state aids) and expenditures should run about 58% 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: ■ The remaining first half property taxes were received in July, along with the second quarter gravel tax. ■ Licenses and permits collections are about 53% of budget estimates,with building- related permit collections also at 53% of budget as of the end of July. ■ Intergovernmental revenue collections consist of our PERA aid. ■ Charges for services are 70% of budget,with July collections consisting mainly of the second half police liaison and fire contracts. ■ Fines and forfeits collections,which lag a month,are 66% of budget estimates. ■ The majority of transfers in were recorded in July. Expenditures: ■ Total departmental expenditures are about 54% of budget and most departments are within or below budget. p0WIeII a NAWREJ 2016 Monthly Expenditures $16,000 $14,000 ut $12,000 D Q $10,000 N n 0 $8,000 `^ $6,000 $4,000 $2,000 $0 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Actual $831 $1,859 $2,920 $3,933 $4,945 $5,993 $7,450 Budget $1,157 $2,314 $3,471 $4,628 $5,785 $6,942 $8,099 1$9,257 1$10,4141$11,5711$12,728 $13,885 Ice Arena For the month ending July, revenues of$423,452 exceed expenditures of$313,460 by $109,992. July revenues consist mainly of off season ice rental and hockey program registrations. Ice rental revenues of$250,297 are 47% of budget estimate. Attachments ■ General Fund Revenue &Expense Report ■ Enterprise Funds—Budget to Actual ■ Cash Report—All Funds 8-09-2016 06:03 PM CITY OF ELK RIVER PAGE: 1 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: JULY 31ST, 2016 101-GENERAL FUND FINANCIAL SUMMARY 58.33% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE REVENUE SUMMARY General Fund 13,884,800.00 2,697,468.64 7,510,032.04 54.09 6,374,767.96 TOTAL REVENUES 13,884,800.00 2,697,468.64 7,510,032.04 54.09 6,374,767.96 EXPENDITURE SUMMARY General Government Mayor & Council 145,850.00 4,007.94 56,316.09 38.61 89,533.91 Cable TV 109,700.00 10,549.16 53,713.81 48.96 55,986.19 Administrative Services 605,500.00 69,743.83 330,365.86 54.56 275,134.14 Human Resources 178,400.00 18,016.11 90,452.34 50.70 87,947.66 Elections 20,500.00 0.00 6,959.05 33.95 13,540.95 Finance 583,550.00 49,017.29 382,367.08 65.52 201,182.92 Information Technology 346,350.00 34,130.65 195,123.32 56.34 151,226.68 Legal 214,600.00 3,325.60 96,630.71 45.03 117,969.29 Conmlunity Development 213,750.00 24,047.34 121,267.89 56.73 92,482.11 Planning 297,400.00 31,487.04 145,887.38 49.05 151,512.62 City Hall Maintenance 623,650.00 61,869.22 337,919.79 54.18 285,730.21 Contingency ( 95,000.00) 0.00 0.00 0.00 ( 95,000.00) TOTAL General Government 3,244,250.00 306,194.18 1,817,003.32 56.01 1,427,246.68 Public Safety Police Administration 713,700.00 64,668.78 408,536.01 57.24 305,163.99 Patrol 2,530,150.00 274,922.78 1,322,671.90 52.28 1,207,478.10 Investigations 994,000.00 107,583.86 537,085.07 54.03 456,914.93 Police Support Services 558,600.00 55,708.90 279,887.91 50.11 278,712.09 Police Reserves 23,250.00 528.83 8,407.23 36.16 14,842.77 Public safety building 156,000.00 10,761.83 70,111.88 44.94 85,888.12 Fire Administration 475,750.00 70,437.73 271,319.07 57.03 204,430.93 Fire Operations 381,300.00 36,664.55 208,145.21 54.59 173,154.79 Emergency Management 24,800.00 870.95 5,279.54 21.29 19,520.46 Building Safety 647,750.00 68,582.99 355,907.66 54.95 291,842.34 Code Enforcement 91,600.00 10,023.67 50,830.47 55.49 40,769.53 Environmental 39,100.00 4,291.21 23,046.56 58.94 16,053.44 TOTAL Public Safety 6,636,000.00 705,046.08 3,541,228.51 53.36 3,094,771.49 Public Works Street Maintenance 1,310,000.00 131,665.35 680,625.62 51.96 629,374.38 Snow Removal 281,550.00 86.15 148,181.84 52.63 133,368.16 Equipment Services 186,250.00 19,619.75 95,265.61 51.15 90,984.39 Engineering 217,950.00 23,235.90 116,576.08 53.49 101,373.92 TOTAL Public Works 1,995,750.00 174,607.15 1,040,649.15 52.14 955,100.85 8-09-2016 06:03 PM CITY OF ELK RIVER PAGE: 2 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: JULY 31ST, 2016 101-GENERAL FUND FINANCIAL SUMMARY 58.33% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE Culture & Recreation Parks Department 1,038,100.00 124,585.63 517,190.28 49.82 520,909.72 Parks & Rec Admin 545,700.00 52,356.75 284,274.43 52.09 261,425.57 Recreation Programs 165,750.00 57,036.36 90,869.72 54.82 74,880.28 Sr Citizen Programs 242,950.00 22,520.54 123,898.31 51.00 119,051.69 TOTAL Culture & Recreation 1,992,500.00 256,499.28 1,016,232.74 51.00 976,267.26 Economic Development Economic Development 0.00 12,108.09 26,970.56 0.00 ( 26,970.56) Energy City 16,300.00 2,691.87 7,700.17 47.24 8,599.83 TOTAL Economic Development 16,300.00 14,799.96 34,670.73 212.70 ( 18,370.73) General TOTAL EXPENDITURES 13,884,800.00 1,457,146.65 7,449,784.45 53.65 6,435,015.55 REVENUES OVER/(UNDER) EXPENDITURES 0.00 1,240,321.99 60,247.59 ( 60,247.59) 8-09-2016 06:03 PM CITY OF ELK RIVER PAGE: 3 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: JULY 31ST, 2016 101-GENERAL FUND 58.33% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET REVENUES BUDGET PERIOD ACTUAL BUDGET BALANCE General Fund ------------ Tames 101-3-0000-3111 Current Ad Valorem Tates 9,596,850.00 1,493,051.37 4,975,193.10 51.84 4,621,656.90 101-3-0000-3112 Delinquent Ad Valorem Tastes 0.00 25,697.32 25,697.32 0.00 ( 25,697.32) 101-3-0000-3121 Gravel Tax 127,000.00 46,111.09 54,344.44 42.79 72,655.56 101-3-0000-3131 Penalties/Interest 0.00 2,276.37 2,276.37 0.00 ( 2,276.37) TOTAL Tastes 9,723,850.00 1,567,136.15 5,057,511.23 52.01 4,666,338.77 Licenses & Permits 101-3-0000-3211 Liquor License 67,500.00 0.00 65,765.00 97.43 1,735.00 101-3-0000-3212 Amusement License 1,050.00 0.00 0.00 0.00 1,050.00 101-3-0000-3213 Cigarette License 3,100.00 0.00 100.00 3.23 3,000.00 101-3-0000-3214 Apartment License 35,000.00 1,495.00 41,942.00 119.83 ( 6,942.00) 101-3-0000-3216 Mining License 23,000.00 0.00 19,517.99 84.86 3,482.01 101-3-0000-3217 Garbage Hauler License 1,600.00 0.00 315.00 19.69 1,285.00 101-3-0000-3218 Other Business License/Permit 12,000.00 340.00 5,570.00 46.42 6,430.00 101-3-0000-3229 NPDES Permit 10,000.00 1,050.00 6,825.00 68.25 3,175.00 101-3-0000-3231 Building Permit 385,000.00 20,616.60 171,705.98 44.60 213,294.02 101-3-0000-3232 Plumbing/Heating Permit 92,000.00 5,542.67 82,877.80 90.08 9,122.20 101-3-0000-3233 Permit Surcharge 300.00 192.68 3,240.07 1,080.02 ( 2,940.07) 101-3-0000-3235 Animal License 6,500.00 165.00 2,375.00 36.54 4,125.00 101-3-0000-3236 Parking Permit 1,500.00 20.00 356.84 23.79 1,143.16 101-3-0000-3237 Other Non-Business Lic/Permit 8,000.00 1,360.00 5,940.00 74.25 2,060.00 TOTAL Licenses & Permits 646,550.00 30,781.95 406,530.68 62.88 240,019.32 Intergovernmental Rev 101-3-0000-3311 Federal Grant 1,800.00 0.00 0.00 0.00 1,800.00 101-3-0000-3322 MV Credit 4,000.00 0.00 0.00 0.00 4,000.00 101-3-0000-3324 PERA Aid 14,000.00 9,186.50 9,186.50 65.62 4,813.50 101-3-0000-3325 Police 2% Aid 230,000.00 0.00 0.00 0.00 230,000.00 101-3-0000-3326 Police Training Reimb 10,000.00 0.00 0.00 0.00 10,000.00 101-3-0000-3329 State Crime Prevention Grant 25,250.00 0.00 1,808.80 7.16 23,441.20 101-3-0000-3330 Other State Grants 3,300.00 0.00 900.00 27.27 2,400.00 TOTAL Intergovernmental Rev 288,350.00 9,186.50 11,895.30 4.13 276,454.70 Charges for Services 101-3-0000-3412 Planning & Zoning Fees 16,000.00 ( 1,772.50) 16,282.50 101.77 ( 282.50) 101-3-0000-3413 Plan Check Fee 135,000.00 8,100.48 68,360.63 50.64 66,639.37 101-3-0000-3415 Special Assessment Search 500.00 60.00 760.00 152.00 ( 260.00) 101-3-0000-3417 Copies 1,700.00 555.62 1,663.26 97.84 36.74 101-3-0000-3418 Other General Govt Services 4,500.00 506.75 3,029.25 67.32 1,470.75 101-3-0000-3430 Lockout Fees 7,500.00 500.00 3,930.00 52.40 3,570.00 101-3-0000-3431 Police Services 6,000.00 5,375.00 6,872.48 114.54 ( 872.48) 101-3-0000-3432 School Liaison 123,600.00 61,812.00 123,624.00 100.02 ( 24.00) 101-3-0000-3434 Animal Impound Fee 3,000.00 775.00 2,625.00 87.50 375.00 101-3-0000-3436 Fire Contracts 220,000.00 106,343.36 234,655.72 106.66 ( 14,655.72) 8-09-2016 06:03 PM CITY OF ELK RIVER PAGE: 4 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: JULY 31ST, 2016 101-GENERAL FUND 58.33% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET REVENUES BUDGET PERIOD ACTUAL BUDGET BALANCE 101-3-0000-3437 Fire Services 3,000.00 466.50 506.50 16.88 2,493.50 101-3-0000-3438 Fire Inspections 10,000.00 0.00 0.00 0.00 10,000.00 101-3-0000-3450 Maintenance Facility Rent 14,500.00 1,156.50 8,095.50 55.83 6,404.50 101-3-0000-3451 Street Services 35,000.00 980.00 13,503.91 38.58 21,496.09 101-3-0000-3452 Engineering Services Reimb 148,950.00 0.00 37,949.34 25.48 111,000.66 101-3-0000-3461 Recreation Fees 96,000.00 3,879.96 57,502.24 59.90 38,497.76 101-3-0000-3462 Sr Center Activities 29,000.00 3,168.00 18,803.73 64.84 10,196.27 101-3-0000-3472 Park Use Fee 24,400.00 1,425.00 16,958.33 69.50 7,441.67 101-3-0000-3475 Building Rent 2,400.00 200.00 1,400.00 58.33 1,000.00 101-3-0000-3483 Sewer Inspection Fee 9,000.00 605.00 3,890.00 43.22 5,110.00 101-3-0000-3484 Contractor License Check 1,000.00 65.00 430.00 43.00 570.00 TOTAL Charges for Services 891,050.00 194,201.67 620,842.39 69.68 270,207.61 Fines & Forfeits 101-3-0000-3510 Court Fines 117,000.00 10,274.47 80,369.73 68.69 36,630.27 101-3-0000-3511 Parking Fines 10,000.00 460.00 3,000.00 30.00 7,000.00 TOTAL Fines & Forfeits 127,000.00 10,734.47 83,369.73 65.65 43,630.27 Special Assessments Other Revenue 101-3-0000-3621 Interest Income 85,000.00 0.00 45,807.72 53.89 39,192.28 101-3-0000-3625 Refunds & Reimbursements 101,000.00 25,509.30 26,078.09 25.82 74,921.91 101-3-0000-3626 Contributions 20,000.00 0.00 16,000.00 80.00 4,000.00 101-3-0000-3629 Miscellaneous Revenue 7,500.00 1,247.26 4,342.62 57.90 3,157.38 TOTAL Other Revenue 213,500.00 26,756.56 92,228.43 43.20 121,271.57 Transfers In 101-3-0000-3921 Transfers 217,950.00 0.00 0.00 0.00 217,950.00 101-3-0000-3925 Transfer-Landfill 55,000.00 55,000.00 55,000.00 100.00 0.00 101-3-0000-3926 Transfer-Capital Outlay Resery 0.00 12,950.00 12,950.00 0.00 ( 12,950.00) 101-3-0000-3929 Transfer-NSP/RDF Reserve 45,000.00 45,000.00 45,000.00 100.00 0.00 101-3-0000-3930 Transfer-Development 62,600.00 62,600.00 62,600.00 100.00 0.00 101-3-0000-3942 Transfer-WWTS 100,000.00 100,000.00 100,000.00 100.00 0.00 101-3-0000-3943 Transfer-Liquor 438,950.00 438,950.00 438,950.00 100.00 0.00 101-3-0000-3944 Transfer-Garbage 45,000.00 45,000.00 45,000.00 100.00 0.00 101-3-0000-3945 Transfer-Utilities 970,450.00 94,171.34 473,154.28 48.76 497,295.72 101-3-0000-3946 Transfer-Stormwater 0.00 5,000.00 5,000.00 0.00 ( 5,000.00) 101-3-0000-3948 Transfer-EDA 34,800.00 0.00 0.00 0.00 34,800.00 101-3-0000-3949 Transfer-HRA 24,750.00 0.00 0.00 0.00 24,750.00 TOTAL Transfers In 1,994,500.00 858,671.34 1,237,654.28 62.05 756,845.72 TOTAL General Fund 13,884,800.00 2,697,468.64 7,510,032.04 54.09 6,374,767.96 TOTAL REVENUE 13,884,800.00 2,697,468.64 7,510,032.04 54.09 6,374,767.96 8-09-2016 06:03 PM CITY OF ELK RIVER PAGE: 5 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: JULY 31ST, 2016 101-GENERAL FUND 58.33% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Mayor & Council --------------- Personal Services 101-4-1110-4103 Part-time Pay 38,500.00 3,208.35 22,456.95 58.33 16,043.05 101-4-1110-4104 PERA 1,900.00 109.59 722.13 38.01 1,177.87 101-4-1110-4105 FICA 2,400.00 53.69 487.65 20.32 1,912.35 101-4-1110-4107 Medicare 550.00 46.55 325.63 59.21 224.37 101-4-1110-4109 Workers Comp 100.00 0.00 62.25 62.25 37.75 TOTAL Personal Services 43,450.00 3,418.18 24,054.61 55.36 19,395.39 Supplies 101-4-1110-4201 Office Supplies 1,000.00 0.00 444.34 44.43 555.66 TOTAL Supplies 1,000.00 0.00 444.34 44.43 555.66 Other Services & Charges 101-4-1110-4319 Other Professional Services 10,400.00 0.00 4,449.22 42.78 5,950.78 101-4-1110-4322 Postage 200.00 0.00 30.09 15.05 169.91 101-4-1110-4331 Travel, Conferences & Schools 2,100.00 46.44 1,002.88 47.76 1,097.12 101-4-1110-4359 Publishing 3,700.00 240.00 751.72 20.32 2,948.28 101-4-1110-4361 Insurance 39,600.00 0.00 19,230.00 48.56 20,370.00 101-4-1110-4433 Dues & Subscriptions 18,550.00 0.00 0.00 0.00 18,550.00 101-4-1110-4440 Miscellaneous 26,850.00 303.32 6,353.23 23.66 20,496.77 TOTAL Other Services & Charges 101,400.00 589.76 31,817.14 31.38 69,582.86 Capital Outlay TOTAL Mayor & Council 145,850.00 4,007.94 56,316.09 38.61 89,533.91 Cable TV Personal Services 101-4-1120-4101 Regular Pay 63,350.00 7,312.80 35,588.98 56.18 27,761.02 101-4-1120-4103 Part-time Pay 17,950.00 1,131.60 5,557.26 30.96 12,392.74 101-4-1120-4104 PERA 6,100.00 633.32 3,170.28 51.97 2,929.72 101-4-1120-4105 FICA 5,050.00 492.72 2,404.75 47.62 2,645.25 101-4-1120-4107 Medicare 1,200.00 115.22 562.40 46.87 637.60 101-4-1120-4108 Insurance 14,250.00 861.00 6,027.00 42.29 8,223.00 101-4-1120-4109 Workers Cornp 350.00 0.00 284.25 81.21 65.75 TOTAL Personal Services 108,250.00 10,546.66 53,594.92 49.51 54,655.08 8-09-2016 06:03 PM CITY OF ELK RIVER PAGE: 6 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: JULY 31ST, 2016 101-GENERAL FUND General Government 58.33% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Supplies 101-4-1120-4201 Office Supplies 500.00 2.50 118.89 23.78 381.11 TOTAL Supplies 500.00 2.50 118.89 23.78 381.11 Other Services & Charges 101-4-1120-4331 Travel, Conferences & Schools 950.00 0.00 0.00 0.00 950.00 TOTAL Other Services & Charges 950.00 0.00 0.00 0.00 950.00 Capital Outlay TOTAL Cable TV 109,700.00 10,549.16 53,713.81 48.96 55,986.19 Administrative Services ----------------------- Personal Services 101-4-1210-4101 Regular Pay 388,750.00 44,854.74 218,293.06 56.15 170,456.94 101-4-1210-4103 Part-time Pay 46,000.00 4,760.40 23,189.42 50.41 22,810.58 101-4-1210-4104 PERA 32,600.00 3,721.12 18,608.10 57.08 13,991.90 101-4-1210-4105 FICA 26,950.00 3,122.91 15,527.51 57.62 11,422.49 101-4-1210-4107 Medicare 6,300.00 730.45 3,631.43 57.64 2,668.57 101-4-1210-4108 Insurance 36,600.00 2,160.00 17,290.88 47.24 19,309.12 101-4-1210-4109 Workers Comp 1,900.00 0.00 1,462.50 76.97 437.50 TOTAL Personal Services 539,100.00 59,349.62 298,002.90 55.28 241,097.10 Supplies 101-4-1210-4201 Office Supplies 7,300.00 0.00 907.13 12.43 6,392.87 TOTAL Supplies 7,300.00 0.00 907.13 12.43 6,392.87 Other Services & Charges 101-4-1210-4319 Other Professional Services 11,600.00 5,812.44 6,278.44 54.12 5,321.56 101-4-1210-4321 Telephone 1,500.00 204.18 188.88 12.59 1,311.12 101-4-1210-4322 Postage 800.00 0.00 645.17 80.65 154.83 101-4-1210-4331 Travel, Conferences & Schools 10,550.00 20.00 3,338.67 31.65 7,211.33 101-4-1210-4334 Car Allowance 4,800.00 400.00 2,800.00 58.33 2,000.00 101-4-1210-4359 Publishing 13,000.00 3,261.00 9,783.00 75.25 3,217.00 101-4-1210-4361 Insurance 50.00 0.00 23.50 47.00 26.50 101-4-1210-4404 Equip Repair/Maint Services 14,950.00 684.63 6,495.41 43.45 8,454.59 101-4-1210-4433 Dues & Subscriptions 1,850.00 11.96 1,902.76 102.85 ( 52.76) TOTAL Other Services & Charges 59,100.00 10,394.21 31,455.83 53.22 27,644.17 Capital Outlay TOTAL Administrative Services 605,500.00 69,743.83 330,365.86 54.56 275,134.14 8-09-2016 06:03 PM CITY OF ELK RIVER PAGE: 7 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: JULY 31ST, 2016 101-GENERAL FUND General Government 58.33% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Human Resources --------------- Personal Services 101-4-1220-4101 Regular Pay 121,250.00 14,042.89 67,556.37 55.72 53,693.63 101-4-1220-4104 PERA 9,100.00 1,053.21 5,205.09 57.20 3,894.91 101-4-1220-4105 FICA 7,500.00 855.09 4,193.62 55.91 3,306.38 101-4-1220-4107 Medicare 1,750.00 199.92 980.76 56.04 769.24 101-4-1220-4108 Insurance 14,900.00 1,260.00 8,820.12 59.20 6,079.88 101-4-1220-4109 Workers Comp 550.00 0.00 408.00 74.18 142.00 TOTAL Personal Services 155,050.00 17,411.11 87,163.96 56.22 67,886.04 Supplies 101-4-1220-4201 Office Supplies 1,350.00 0.00 161.93 11.99 1,188.07 TOTAL Supplies 1,350.00 0.00 161.93 11.99 1,188.07 Other Services & Charges 101-4-1220-4319 Other Professional Services 1,250.00 0.00 651.15 52.09 598.85 101-4-1220-4322 Postage 600.00 0.00 229.64 38.27 370.36 101-4-1220-4331 Travel, Conferences & Schools 18,200.00 0.00 358.66 1.97 17,841.34 101-4-1220-4404 Equip Repair/Maint 1,200.00 0.00 1,082.00 90.17 118.00 101-4-1220-4433 Dues & Subscriptions 750.00 605.00 805.00 107.33 ( 55.00) TOTAL Other Services & Charges 22,000.00 605.00 3,126.45 14.21 18,873.55 Capital Outlay TOTAL Human Resources 178,400.00 18,016.11 90,452.34 50.70 87,947.66 Elections Personal Services 101-4-1230-4103 Part-time Pay 15,000.00 0.00 569.25 3.80 14,430.75 TOTAL Personal Services 15,000.00 0.00 569.25 3.80 14,430.75 Supplies 101-4-1230-4219 Operating Supplies 1,300.00 0.00 0.00 0.00 1,300.00 TOTAL Supplies 1,300.00 0.00 0.00 0.00 1,300.00 Other Services & Charges 101-4-1230-4322 Postage 50.00 0.00 49.80 99.60 0.20 101-4-1230-4331 Travel, Conferences & Schools 150.00 0.00 0.00 0.00 150.00 101-4-1230-4359 Publishing 350.00 0.00 40.00 11.43 310.00 101-4-1230-4404 Equip Repair/Maint Services 3,300.00 0.00 6,300.00 190.91 ( 3,000.00) 101-4-1230-4415 Equipment Rental 350.00 0.00 0.00 0.00 350.00 TOTAL Other Services & Charges 4,200.00 0.00 6,389.80 152.14 ( 2,189.80) 8-09-2016 06:03 PM CITY OF ELK RIVER PAGE: 8 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: JULY 31ST, 2016 101-GENERAL FUND General Government 58.33% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Capital Outlay TOTAL Elections 20,500.00 0.00 6,959.05 33.95 13,540.95 Finance Personal Services 101-4-1310-4101 Regular Pay 317,750.00 24,690.70 190,836.70 60.06 126,913.30 101-4-1310-4102 Overtime Pay 0.00 2,765.15 2,765.15 0.00 ( 2,765.15) 101-4-1310-4103 Part-time Pay 53,400.00 7,312.80 33,638.90 62.99 19,761.10 101-4-1310-4104 PERA 27,850.00 2,607.65 14,768.48 53.03 13,081.52 101-4-1310-4105 FICA 23,000.00 2,105.00 14,006.45 60.90 8,993.55 101-4-1310-4107 Medicare 5,400.00 492.25 3,275.68 60.66 2,124.32 101-4-1310-4108 Insurance 38,350.00 2,335.00 20,752.33 54.11 17,597.67 101-4-1310-4109 Workers Comp 1,650.00 0.00 1,248.75 75.68 401.25 TOTAL Personal Services 467,400.00 42,308.55 281,292.44 60.18 186,107.56 Supplies 101-4-1310-4201 Office Supplies 4,500.00 0.00 1,371.78 30.48 3,128.22 TOTAL Supplies 4,500.00 0.00 1,371.78 30.48 3,128.22 Other Services & Charges 101-4-1310-4301 Audit Fees 20,000.00 5,350.00 20,100.00 100.50 ( 100.00) 101-4-1310-4319 Other Professional Services 54,000.00 0.00 52,820.00 97.81 1,180.00 101-4-1310-4321 Telephone 350.00 35.99 227.84 65.10 122.16 101-4-1310-4322 Postage 2,600.00 0.00 1,940.02 74.62 659.98 101-4-1310-4331 Travel, Conferences & Schools 4,150.00 0.00 170.90 4.12 3,979.10 101-4-1310-4359 Publishing 200.00 0.00 290.00 145.00 ( 90.00) 101-4-1310-4404 Equip Repair/Maint Services 21,750.00 0.00 19,170.66 88.14 2,579.34 101-4-1310-4433 Dues & Subscriptions 1,600.00 760.00 1,495.00 93.44 105.00 101-4-1310-4438 Credit Card Fees 5,500.00 473.95 2,816.34 51.21 2,683.66 101-4-1310-4440 Miscellaneous 1,500.00 88.80 672.10 44.81 827.90 TOTAL Other Services & Charges 111,650.00 6,708.74 99,702.86 89.30 11,947.14 Capital Outlay TOTAL Finance 583,550.00 49,017.29 382,367.08 65.52 201,182.92 Information Technology 8-09-2016 06:03 PM CITY OF ELK RIVER PAGE: 9 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: JULY 31ST, 2016 101-GENERAL FUND General Government 58.33% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Personal Services 101-4-1350-4101 Regular Pay 188,650.00 22,248.68 105,782.21 56.07 82,867.79 101-4-1350-4102 Overtime Pay 0.00 62.28 62.28 0.00 ( 62.28) 101-4-1350-4104 PERA 14,150.00 1,673.33 8,154.41 57.63 5,995.59 101-4-1350-4105 FICA 11,700.00 1,312.70 6,216.62 53.13 5,483.38 101-4-1350-4107 Medicare 2,750.00 307.02 1,453.89 52.87 1,296.11 101-4-1350-4108 Insurance 32,350.00 2,728.00 19,064.26 58.93 13,285.74 101-4-1350-4109 Workers Comp 850.00 0.00 634.50 74.65 215.50 TOTAL Personal Services 250,450.00 28,332.01 141,368.17 56.45 109,081.83 Supplies 101-4-1350-4219 Operating Supplies 15,800.00 501.29 5,822.43 36.85 9,977.57 TOTAL Supplies 15,800.00 501.29 5,822.43 36.85 9,977.57 Other Services & Charges 101-4-1350-4319 Other Professional Services 8,000.00 1,360.00 3,253.50 40.67 4,746.50 101-4-1350-4321 Telephone 2,550.00 142.41 ( 413.86) 16.23- 2,963.86 101-4-1350-4331 Travel, Conferences & Schools 8,950.00 0.00 2,132.88 23.83 6,817.12 101-4-1350-4404 Equip Repair/Maint Services 60,600.00 3,794.94 42,960.20 70.89 17,639.80 TOTAL Other Services & Charges 80,100.00 5,297.35 47,932.72 59.84 32,167.28 Capital Outlay TOTAL Information Technology 346,350.00 34,130.65 195,123.32 56.34 151,226.68 Legal Other Services & Charges 101-4-1400-4304 Legal Fees 214,600.00 3,325.60 96,630.71 45.03 117,969.29 TOTAL Other Services & Charges 214,600.00 3,325.60 96,630.71 45.03 117,969.29 TOTAL Legal 214,600.00 3,325.60 96,630.71 45.03 117,969.29 Conununity Development --------------------- Personal Services 101-4-1500-4101 Regular Pay 170,850.00 19,711.56 95,919.63 56.14 74,930.37 101-4-1500-4104 PERA 12,800.00 1,478.37 7,391.10 57.74 5,408.90 101-4-1500-4105 FICA 10,600.00 1,196.16 5,953.88 56.17 4,646.12 101-4-1500-4107 Medicare 2,500.00 279.75 1,392.44 55.70 1,107.56 101-4-1500-4108 Insurance 11,050.00 1,260.00 8,820.12 79.82 2,229.88 101-4-1500-4109 Workers Comp 750.00 0.00 574.50 76.60 175.50 TOTAL Personal Services 208,550.00 23,925.84 120,051.67 57.56 88,498.33 8-09-2016 06:03 PM CITY OF ELK RIVER PAGE: 10 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: JULY 31ST, 2016 101-GENERAL FUND General Government 58.33% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Supplies 101-4-1500-4201 Office Supplies 1,100.00 0.00 677.91 61.63 422.09 TOTAL Supplies 1,100.00 0.00 677.91 61.63 422.09 Other Services & Charges 101-4-1500-4321 Telephone 700.00 121.50 351.74 50.25 348.26 101-4-1500-4331 Travel, Conferences & Schools 2,850.00 0.00 186.57 6.55 2,663.43 101-4-1500-4433 Dues & Subscriptions 550.00 0.00 0.00 0.00 550.00 TOTAL Other Services & Charges 4,100.00 121.50 538.31 13.13 3,561.69 TOTAL Conmlunity Development 213,750.00 24,047.34 121,267.89 56.73 92,482.11 Planning Personal Services 101-4-1510-4101 Regular Pay 207,100.00 24,094.54 103,724.10 50.08 103,375.90 101-4-1510-4104 PERA 15,550.00 1,807.08 7,952.78 51.14 7,597.22 101-4-1510-4105 FICA 12,850.00 1,423.97 6,092.01 47.41 6,757.99 101-4-1510-4107 Medicare 3,000.00 333.01 1,424.74 47.49 1,575.26 101-4-1510-4108 Insurance 39,100.00 2,087.00 12,839.09 32.84 26,260.91 101-4-1510-4109 Workers Comp 950.00 0.00 769.50 81.00 180.50 TOTAL Personal Services 278,550.00 29,745.60 132,802.22 47.68 145,747.78 Supplies 101-4-1510-4201 Office Supplies 2,500.00 513.00 1,487.04 59.48 1,012.96 101-4-1510-4212 Fuels & Lubes 300.00 11.93 23.64 7.88 276.36 101-4-1510-4219 Operating Supplies 2,150.00 0.00 1,571.55 73.10 578.45 TOTAL Supplies 4,950.00 524.93 3,082.23 62.27 1,867.77 Other Services & Charges 101-4-1510-4321 Telephone 350.00 26.76 211.66 60.47 138.34 101-4-1510-4322 Postage 1,500.00 0.00 587.04 39.14 912.96 101-4-1510-4331 Travel, Conferences & Schools 1,500.00 25.00 583.00 38.87 917.00 101-4-1510-4359 Publishing 8,000.00 1,056.00 6,557.00 81.96 1,443.00 101-4-1510-4361 Insurance 50.00 0.00 23.50 47.00 26.50 101-4-1510-4404 Equip Repair/Maint Services 1,500.00 0.00 1,425.98 95.07 74.02 101-4-1510-4433 Dues & Subscriptions 750.00 108.75 476.75 63.57 273.25 101-4-1510-4440 Miscellaneous 250.00 0.00 138.00 55.20 112.00 TOTAL Other Services & Charges 13,900.00 1,216.51 10,002.93 71.96 3,897.07 Capital Outlay TOTAL Planning 297,400.00 31,487.04 145,887.38 49.05 151,512.62 8-09-2016 06:03 PM CITY OF ELK RIVER PAGE: 11 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: JULY 31ST, 2016 101-GENERAL FUND General Government 58.33% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE City Hall Maintenance --------------------- Personal Services 101-4-1600-4101 Regular Pay 343,000.00 39,019.69 189,139.35 55.14 153,860.65 101-4-1600-4102 Overtime Pay 3,500.00 67.41 1,287.89 36.80 2,212.11 101-4-1600-4103 Part-time Pay 3,450.00 646.02 1,212.12 35.13 2,237.88 101-4-1600-4104 PERA 26,000.00 2,979.99 14,761.13 56.77 11,238.87 101-4-1600-4105 FICA 21,700.00 2,482.34 12,205.31 56.25 9,494.69 101-4-1600-4107 Medicare 5,100.00 580.49 2,854.45 55.97 2,245.55 101-4-1600-4108 Insurance 40,550.00 3,750.00 25,327.65 62.46 15,222.35 101-4-1600-4109 Workers Comp 11,500.00 0.00 8,701.50 75.67 2,798.50 TOTAL Personal Services 454,800.00 49,525.94 255,489.40 56.18 199,310.60 Supplies 101-4-1600-4212 Fuels & Lubes 2,000.00 139.02 1,171.67 58.58 828.33 101-4-1600-4217 Uniform Allowance 2,400.00 ( 2.07) 502.78 20.95 1,897.22 101-4-1600-4219 Operating Supplies 30,400.00 1,327.73 19,714.09 64.85 10,685.91 TOTAL Supplies 34,800.00 1,464.68 21,388.54 61.46 13,411.46 Other Services & Charges 101-4-1600-4321 Telephone 11,700.00 1,148.41 6,484.46 55.42 5,215.54 101-4-1600-4331 Travel, Conferences & Schools 2,000.00 0.00 532.57 26.63 1,467.43 101-4-1600-4361 Insurance 5,350.00 0.00 2,602.00 48.64 2,748.00 101-4-1600-4389 Utilities 75,750.00 4,797.10 30,783.42 40.64 44,966.58 101-4-1600-4401 Bldg Repair/Maint Services 32,800.00 4,687.26 16,650.59 50.76 16,149.41 101-4-1600-4404 Equip Repair/Maint Services 3,500.00 0.00 2,268.00 64.80 1,232.00 101-4-1600-4460 Equip Replacement Charge 2,950.00 245.83 1,720.81 58.33 1,229.19 TOTAL Other Services & Charges 134,050.00 10,878.60 61,041.85 45.54 73,008.15 Capital Outlay TOTAL City Hall Maintenance 623,650.00 61,869.22 337,919.79 54.18 285,730.21 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 3,244,250.00 306,194.18 1,817,003.32 56.01 1,427,246.68 8-09-2016 06:03 PM CITY OF ELK RIVER PAGE: 12 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: JULY 31ST, 2016 101-GENERAL FUND Public Safety 58.33% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Police Administration --------------------- Personal Services 101-4-2110-4101 Regular Pay 373,250.00 41,812.92 200,815.76 53.80 172,434.24 101-4-2110-4104 PERA 54,450.00 6,228.65 30,773.09 56.52 23,676.91 101-4-2110-4105 FICA 4,300.00 347.94 1,603.02 37.28 2,696.98 101-4-2110-4107 Medicare 5,400.00 590.60 2,832.80 52.46 2,567.20 101-4-2110-4108 Insurance 35,950.00 2,988.00 20,809.93 57.89 15,140.07 101-4-2110-4109 Workers Comp 61,500.00 0.00 45,773.25 74.43 15,726.75 TOTAL Personal Services 534,850.00 51,968.11 302,607.85 56.58 232,242.15 Supplies 101-4-2110-4201 Office Supplies 10,350.00 423.21 4,717.07 45.58 5,632.93 101-4-2110-4217 Uniform Allowance 2,950.00 422.00 1,379.75 46.77 1,570.25 101-4-2110-4219 Operating Supplies 1,300.00 138.68 2,241.32 172.41 ( 941.32) TOTAL Supplies 14,600.00 983.89 8,338.14 57.11 6,261.86 Other Services & Charges 101-4-2110-4319 Other Professional Services 6,900.00 45.00 2,377.53 34.46 4,522.47 101-4-2110-4321 Telephone 31,900.00 2,376.27 13,919.59 43.64 17,980.41 101-4-2110-4322 Postage 2,400.00 0.00 1,029.27 42.89 1,370.73 101-4-2110-4331 Travel, Conferences & Schools 10,200.00 0.00 4,586.96 44.97 5,613.04 101-4-2110-4359 Publishing 500.00 0.00 0.00 0.00 500.00 101-4-2110-4361 Insurance 41,450.00 0.00 20,119.50 48.54 21,330.50 101-4-2110-4404 Equip Repair/Maint Services 65,050.00 9,295.51 52,805.17 81.18 12,244.83 101-4-2110-4433 Dues & Subscriptions 5,500.00 0.00 2,644.00 48.07 2,856.00 101-4-2110-4437 Tames & Licenses 350.00 0.00 108.00 30.86 242.00 TOTAL Other Services & Charges 164,250.00 11,716.78 97,590.02 59.42 66,659.98 Capital Outlay TOTAL Police Administration 713,700.00 64,668.78 408,536.01 57.24 305,163.99 Patrol Personal Services 101-4-2120-4101 Regular Pay 1,642,400.00 184,891.52 874,600.90 53.25 767,799.10 101-4-2120-4102 Overtime Pay 90,000.00 10,105.47 34,332.95 38.15 55,667.05 101-4-2120-4104 PERA 280,650.00 31,589.51 151,339.16 53.92 129,310.84 101-4-2120-4107 Medicare 23,800.00 2,616.07 12,280.52 51.60 11,519.48 101-4-2120-4108 Insurance 176,550.00 15,050.00 105,925.64 60.00 70,624.36 TOTAL Personal Services 2,213,400.00 244,252.57 1,178,479.17 53.24 1,034,920.83 8-09-2016 06:03 PM CITY OF ELK RIVER PAGE: 13 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: JULY 31ST, 2016 101-GENERAL FUND Public Safety 58.33% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Supplies 101-4-2120-4212 Fuels & Lubes 88,000.00 5,894.34 42,748.41 48.58 45,251.59 101-4-2120-4217 Uniform Allowance 35,100.00 1,992.38 8,273.14 23.57 26,826.86 101-4-2120-4219 Operating Supplies 75,550.00 15,511.38 42,223.52 55.89 33,326.48 101-4-2120-4221 Equipment Parts 23,300.00 746.47 4,420.42 18.97 18,879.58 TOTAL Supplies 221,950.00 24,144.57 97,665.49 44.00 124,284.51 Other Services & Charges 101-4-2120-4331 Travel, Conferences & Schools 28,300.00 1,590.00 15,630.51 55.23 12,669.49 101-4-2120-4404 Equip Repair/Maint Services 20,700.00 1,173.14 4,104.23 19.83 16,595.77 101-4-2120-4433 Dues & Subscriptions 650.00 0.00 455.00 70.00 195.00 101-4-2120-4460 Equip Replacement Charge 45,150.00 3,762.50 26,337.50 58.33 18,812.50 TOTAL Other Services & Charges 94,800.00 6,525.64 46,527.24 49.08 48,272.76 Capital Outlay TOTAL Patrol 2,530,150.00 274,922.78 1,322,671.90 52.28 1,207,478.10 Investigations -------------- Personal Services 101-4-2130-4101 Regular Pay 676,050.00 77,658.80 375,591.94 55.56 300,458.06 101-4-2130-4102 Overtime Pay 50,000.00 5,750.58 21,169.08 42.34 28,830.92 101-4-2130-4104 PERA 117,600.00 13,512.32 61,920.51 52.65 55,679.49 101-4-2130-4107 Medicare 9,200.00 1,175.50 4,740.83 51.53 4,459.17 101-4-2130-4108 Insurance 95,250.00 7,341.07 48,417.00 50.83 46,833.00 TOTAL Personal Services 948,100.00 105,438.27 511,839.36 53.99 436,260.64 Supplies 101-4-2130-4217 Uniform Allowance 6,800.00 787.85 3,672.82 54.01 3,127.18 101-4-2130-4219 Operating Supplies 7,600.00 147.94 5,699.13 74.99 1,900.87 TOTAL Supplies 14,400.00 935.79 9,371.95 65.08 5,028.05 Other Services & Charges 101-4-2130-4319 Other Professional Services 6,500.00 ( 35.20) 532.00 8.18 5,968.00 101-4-2130-4331 Travel, Conferences & Schools 9,700.00 32.00 7,005.90 72.23 2,694.10 101-4-2130-4433 Dues & Subscriptions 2,100.00 113.00 635.86 30.28 1,464.14 101-4-2130-4460 Equip Replacement Charge 13,200.00 1,100.00 7,700.00 58.33 5,500.00 TOTAL Other Services & Charges 31,500.00 1,209.80 15,873.76 50.39 15,626.24 Capital Outlay TOTAL Investigations 994,000.00 107,583.86 537,085.07 54.03 456,914.93 8-09-2016 06:03 PM CITY OF ELK RIVER PAGE: 14 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: JULY 31ST, 2016 101-GENERAL FUND Public Safety 58.33% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Police Support Services ----------------------- Personal Services 101-4-2150-4101 Regular Pay 342,950.00 37,468.72 179,016.62 52.20 163,933.38 101-4-2150-4102 Overtime Pay 10,000.00 781.62 2,362.73 23.63 7,637.27 101-4-2150-4103 Part-time Pay 37,600.00 3,626.14 18,612.54 49.50 18,987.46 101-4-2150-4104 PERA 29,300.00 3,140.73 15,438.78 52.69 13,861.22 101-4-2150-4105 FICA 24,200.00 2,542.09 13,209.91 54.59 10,990.09 101-4-2150-4107 Medicare 5,650.00 594.45 3,096.06 54.80 2,553.94 101-4-2150-4108 Insurance 60,900.00 4,779.00 33,453.18 54.93 27,446.82 TOTAL Personal Services 510,600.00 52,932.75 265,189.82 51.94 245,410.18 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 4,500.00 333.99 1,561.42 34.70 2,938.58 101-4-2150-4219 Operating Supplies 18,900.00 58.99 4,509.62 23.86 14,390.38 TOTAL Supplies 24,400.00 392.98 6,071.04 24.88 18,328.96 Other Services & Charges 101-4-2150-4331 Travel, Conferences & Schools 4,800.00 299.00 907.13 18.90 3,892.87 101-4-2150-4404 Equip Repair/Maint Services 2,250.00 1,304.17 1,749.92 77.77 500.08 101-4-2150-4409 Contractual Services 10,000.00 280.00 2,170.00 21.70 7,830.00 101-4-2150-4433 Dues & Subscriptions 550.00 0.00 300.00 54.55 250.00 101-4-2150-4460 Equip Replacement Charge 6,000.00 500.00 3,500.00 58.33 2,500.00 TOTAL Other Services & Charges 23,600.00 2,383.17 8,627.05 36.56 14,972.95 Capital Outlay TOTAL Police Support Services 558,600.00 55,708.90 279,887.91 50.11 278,712.09 Police Reserves --------------- Personal Services 101-4-2160-4101 Regular Pay 0.00 206.22 206.22 0.00 ( 206.22) 101-4-2160-4103 Part-time Pay 5,500.00 243.04 719.60 13.08 4,780.40 101-4-2160-4104 PERA 0.00 0.00 8.84 0.00 ( 8.84) 101-4-2160-4105 FICA 350.00 27.85 58.83 16.81 291.17 101-4-2160-4107 Medicare 100.00 6.52 13.76 13.76 86.24 TOTAL Personal Services 5,950.00 483.63 1,007.25 16.93 4,942.75 Supplies 101-4-2160-4217 Uniform Allowance 5,500.00 45.20 983.10 17.87 4,516.90 101-4-2160-4219 Operating Supplies 6,500.00 0.00 5,021.88 77.26 1,478.12 TOTAL Supplies 12,000.00 45.20 6,004.98 50.04 5,995.02 8-09-2016 06:03 PM CITY OF ELK RIVER PAGE: 15 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: JULY 31ST, 2016 101-GENERAL FUND Public Safety 58.33% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Other Services & Charges 101-4-2160-4319 Other Professional Services 2,100.00 0.00 545.00 25.95 1,555.00 101-4-2160-4331 Travel, Conferences & Schools 3,200.00 0.00 850.00 26.56 2,350.00 TOTAL Other Services & Charges 5,300.00 0.00 1,395.00 26.32 3,905.00 Capital Outlay TOTAL Police Reserves 23,250.00 528.83 8,407.23 36.16 14,842.77 Public safety building ---------------------- Personal Services Supplies 101-4-2190-4219 Operating Supplies 16,600.00 738.65 8,666.67 52.21 7,933.33 TOTAL Supplies 16,600.00 738.65 8,666.67 52.21 7,933.33 Other Services & Charges 101-4-2190-4361 Insurance 5,200.00 0.00 2,522.00 48.50 2,678.00 101-4-2190-4389 Utilities 97,500.00 6,551.10 46,210.04 47.39 51,289.96 101-4-2190-4401 Bldg Repair/Maint Services 36,700.00 3,472.08 12,713.17 34.64 23,986.83 TOTAL Other Services & Charges 139,400.00 10,023.18 61,445.21 44.08 77,954.79 Capital Outlay TOTAL Public safety building 156,000.00 10,761.83 70,111.88 44.94 85,888.12 Fire Administration ------------------- Personal Services 101-4-2310-4101 Regular Pay 233,350.00 27,053.71 129,672.18 55.57 103,677.82 101-4-2310-4104 PERA 34,450.00 2,765.44 18,475.48 53.63 15,974.52 101-4-2310-4105 FICA 2,400.00 280.80 1,346.89 56.12 1,053.11 101-4-2310-4106 Other Retirement Contributions 30,000.00 30,000.00 30,000.00 100.00 0.00 101-4-2310-4107 Medicare 3,400.00 378.84 1,837.63 54.05 1,562.37 101-4-2310-4108 Insurance 29,100.00 2,413.62 17,587.01 60.44 11,512.99 101-4-2310-4109 Workers Comp 8,800.00 0.00 6,664.50 75.73 2,135.50 TOTAL Personal Services 341,500.00 62,892.41 205,583.69 60.20 135,916.31 Supplies 101-4-2310-4201 Office Supplies 3,150.00 9.88 2,910.49 92.40 239.51 101-4-2310-4212 Fuels & Lubes 2,500.00 274.09 2,191.42 87.66 308.58 101-4-2310-4217 Uniform Allowance 6,500.00 765.75 1,117.65 17.19 5,382.35 101-4-2310-4219 Operating Supplies 1,000.00 389.00 1,325.07 132.51 ( 325.07) 101-4-2310-4221 Equipment Parts 700.00 0.00 0.00 0.00 700.00 TOTAL Supplies 13,850.00 1,438.72 7,544.63 54.47 6,305.37 8-09-2016 06:03 PM CITY OF ELK RIVER PAGE: 16 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: JULY 31ST, 2016 101-GENERAL FUND Public Safety 58.33% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Other Services & Charges 101-4-2310-4319 Other Professional Services 10,000.00 0.00 1,697.50 16.98 8,302.50 101-4-2310-4321 Telephone 3,100.00 268.48 1,695.60 54.70 1,404.40 101-4-2310-4322 Postage 500.00 0.00 440.99 88.20 59.01 101-4-2310-4331 Travel, Conferences & Schools 7,500.00 0.00 1,393.45 18.58 6,106.55 101-4-2310-4359 Publishing 750.00 120.00 120.00 16.00 630.00 101-4-2310-4361 Insurance 12,000.00 0.00 5,811.00 48.43 6,189.00 101-4-2310-4389 Utilities 22,250.00 1,079.79 9,005.10 40.47 13,244.90 101-4-2310-4401 Bldg Repair/Maint Services 5,500.00 155.00 4,809.80 87.45 690.20 101-4-2310-4404 Equip Repair/Maint Services 2,950.00 0.00 0.00 0.00 2,950.00 101-4-2310-4433 Dues & Subscriptions 2,050.00 0.00 1,834.00 89.46 216.00 101-4-2310-4460 Equip Replacement Charge 53,800.00 4,483.33 31,383.31 58.33 22,416.69 TOTAL Other Services & Charges 120,400.00 6,106.60 58,190.75 48.33 62,209.25 Capital Outlay TOTAL Fire Administration 475,750.00 70,437.73 271,319.07 57.03 204,430.93 Fire Operations --------------- Personal Services 101-4-2320-4103 Part-time Pay 169,700.00 13,521.29 87,559.44 51.60 82,140.56 101-4-2320-4105 FICA 10,500.00 701.85 5,127.68 48.84 5,372.32 101-4-2320-4107 Medicare 2,450.00 164.06 1,199.18 48.95 1,250.82 101-4-2320-4108 Insurance 0.00 114.09 114.09 0.00 ( 114.09) 101-4-2320-4109 Workers Comp 27,400.00 0.00 21,746.25 79.37 5,653.75 TOTAL Personal Services 210,050.00 14,501.29 115,746.64 55.10 94,303.36 Supplies 101-4-2320-4201 Office Supplies 300.00 0.00 37.22 12.41 262.78 101-4-2320-4212 Fuels & Lubes 8,700.00 477.34 4,162.19 47.84 4,537.81 101-4-2320-4217 Uniform Allowance 9,300.00 441.60 2,960.90 31.84 6,339.10 101-4-2320-4219 Operating Supplies 72,900.00 8,021.28 37,973.79 52.09 34,926.21 101-4-2320-4221 Equipment Parts 7,450.00 2,832.29 9,959.65 133.69 ( 2,509.65) TOTAL Supplies 98,650.00 11,772.51 55,093.75 55.85 43,556.25 Other Services & Charges 101-4-2320-4321 Telephone 4,650.00 351.14 1,820.46 39.15 2,829.54 101-4-2320-4331 Travel, Conferences & Schools 26,000.00 3,279.11 11,967.94 46.03 14,032.06 101-4-2320-4404 Equip Repair/Maint Services 36,300.00 6,760.50 19,069.17 52.53 17,230.83 101-4-2320-4409 Contractual Services 5,650.00 0.00 4,447.25 78.71 1,202.75 TOTAL Other Services & Charges 72,600.00 10,390.75 37,304.82 51.38 35,295.18 8-09-2016 06:03 PM CITY OF ELK RIVER PAGE: 17 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: JULY 31ST, 2016 101-GENERAL FUND Public Safety 58.33% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Capital Outlay TOTAL Fire Operations 381,300.00 36,664.55 208,145.21 54.59 173,154.79 Emergency Management -------------------- Personal Services Supplies 101-4-2330-4219 Operating Supplies 7,100.00 0.00 1,317.24 18.55 5,782.76 TOTAL Supplies 7,100.00 0.00 1,317.24 18.55 5,782.76 Other Services & Charges 101-4-2330-4321 Telephone 0.00 0.00 149.62 0.00 ( 149.62) 101-4-2330-4331 Travel, Conferences & Schools 10,400.00 0.00 0.00 0.00 10,400.00 101-4-2330-4389 Utilities 3,650.00 301.07 2,048.92 56.13 1,601.08 101-4-2330-4404 Equip Repair/Maint Services 3,450.00 569.88 1,503.76 43.59 1,946.24 101-4-2330-4433 Dues & Subscriptions 200.00 0.00 260.00 130.00 ( 60.00) TOTAL Other Services & Charges 17,700.00 870.95 3,962.30 22.39 13,737.70 Capital Outlay TOTAL Emergency Management 24,800.00 870.95 5,279.54 21.29 19,520.46 Building Safety --------------- Personal Services 101-4-2410-4101 Regular Pay 450,050.00 52,372.03 253,237.76 56.27 196,812.24 101-4-2410-4104 PERA 40,300.00 4,213.15 22,805.59 56.59 17,494.41 101-4-2410-4105 FICA 23,250.00 2,593.29 12,317.45 52.98 10,932.55 101-4-2410-4107 Medicare 6,550.00 726.11 3,467.62 52.94 3,082.38 101-4-2410-4108 Insurance 78,600.00 6,588.00 46,116.30 58.67 32,483.70 101-4-2410-4109 Workers Comp 2,050.00 0.00 1,562.25 76.21 487.75 TOTAL Personal Services 600,800.00 66,492.58 339,506.97 56.51 261,293.03 Supplies 101-4-2410-4201 Office Supplies 7,700.00 0.00 2,348.63 30.50 5,351.37 101-4-2410-4212 Fuels & Lubes 5,000.00 478.18 3,360.37 67.21 1,639.63 101-4-2410-4217 Uniform Allowance 1,750.00 0.00 0.00 0.00 1,750.00 101-4-2410-4219 Operating Supplies 9,550.00 3.08 1,508.62 15.80 8,041.38 TOTAL Supplies 24,000.00 481.26 7,217.62 30.07 16,782.38 8-09-2016 06:03 PM CITY OF ELK RIVER PAGE: 18 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: JULY 31ST, 2016 101-GENERAL FUND Public Safety 58.33% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Other Services & Charges 101-4-2410-4321 Telephone 5,650.00 319.32 878.87 15.56 4,771.13 101-4-2410-4322 Postage 700.00 0.00 177.18 25.31 522.82 101-4-2410-4331 Travel, Conferences & Schools 3,800.00 509.00 1,883.71 49.57 1,916.29 101-4-2410-4361 Insurance 450.00 0.00 222.50 49.44 227.50 101-4-2410-4404 Equip Repair/Maint Services 5,600.00 375.00 2,465.00 44.02 3,135.00 101-4-2410-4433 Dues & Subscriptions 3,500.00 135.00 1,660.00 47.43 1,840.00 101-4-2410-4460 Equip Replacement Charge 3,250.00 270.83 1,895.81 58.33 1,354.19 TOTAL Other Services & Charges 22,950.00 1,609.15 9,183.07 40.01 13,766.93 Capital Outlay TOTAL Building Safety 647,750.00 68,582.99 355,907.66 54.95 291,842.34 Code Enforcement ---------------- Personal Services 101-4-2420-4101 Regular Pay 70,300.00 8,112.00 39,478.40 56.16 30,821.60 101-4-2420-4104 PERA 5,250.00 608.40 3,042.00 57.94 2,208.00 101-4-2420-4105 FICA 4,350.00 528.60 2,613.54 60.08 1,736.46 101-4-2420-4107 Medicare 1,000.00 123.61 611.23 61.12 388.77 101-4-2420-4108 Insurance 3,600.00 300.00 2,100.06 58.34 1,499.94 101-4-2420-4109 Workers Comp 300.00 0.00 245.25 81.75 54.75 TOTAL Personal Services 84,800.00 9,672.61 48,090.48 56.71 36,709.52 Supplies 101-4-2420-4212 Fuels & Lubes 2,000.00 81.50 701.92 35.10 1,298.08 101-4-2420-4217 Uniform Allowance 350.00 216.65 216.65 61.90 133.35 101-4-2420-4219 Operating Supplies 1,100.00 0.00 16.00 1.45 1,084.00 TOTAL Supplies 3,450.00 298.15 934.57 27.09 2,515.43 Other Services & Charges 101-4-2420-4321 Telephone 800.00 52.91 392.34 49.04 407.66 101-4-2420-4322 Postage 1,750.00 0.00 588.08 33.60 1,161.92 101-4-2420-4331 Travel, Conferences & Schools 700.00 0.00 770.00 110.00 ( 70.00) 101-4-2420-4361 Insurance 100.00 0.00 55.00 55.00 45.00 TOTAL Other Services & Charges 3,350.00 52.91 1,805.42 53.89 1,544.58 TOTAL Code Enforcement 91,600.00 10,023.67 50,830.47 55.49 40,769.53 Environmental 8-09-2016 06:03 PM CITY OF ELK RIVER PAGE: 19 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: JULY 31ST, 2016 101-GENERAL FUND Public Safety 58.33% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Personal Services 101-4-2440-4101 Regular Pay 26,900.00 3,125.80 14,880.50 55.32 12,019.50 101-4-2440-4104 PERA 2,000.00 234.43 1,146.49 57.32 853.51 101-4-2440-4105 FICA 1,650.00 193.78 947.74 57.44 702.26 101-4-2440-4107 Medicare 400.00 45.32 221.64 55.41 178.36 101-4-2440-4108 Insurance 3,350.00 283.50 2,495.40 74.49 854.60 101-4-2440-4109 Workers Comp 300.00 0.00 208.50 69.50 91.50 TOTAL Personal Services 34,600.00 3,882.83 19,900.27 57.52 14,699.73 Supplies 101-4-2440-4201 Office Supplies 450.00 0.00 23.13 5.14 426.87 101-4-2440-4212 Fuels & Lubes 200.00 11.93 83.26 41.63 116.74 101-4-2440-4219 Operating Supplies 0.00 0.00 819.60 0.00 ( 819.60) TOTAL Supplies 650.00 11.93 925.99 142.46 ( 275.99) Other Services & Charges 101-4-2440-4321 Telephone 350.00 180.00 180.00 51.43 170.00 101-4-2440-4322 Postage 700.00 0.00 61.90 8.84 638.10 101-4-2440-4331 Travel, Conferences & Schools 1,150.00 0.00 1,725.88 150.08 ( 575.88) 101-4-2440-4359 Publishing 500.00 0.00 0.00 0.00 500.00 101-4-2440-4409 Contractual Services 1,000.00 216.45 252.52 25.25 747.48 101-4-2440-4433 Dues & Subscriptions 150.00 0.00 0.00 0.00 150.00 TOTAL Other Services & Charges 3,850.00 396.45 2,220.30 57.67 1,629.70 TOTAL Environmental 39,100.00 4,291.21 23,046.56 58.94 16,053.44 TOTAL Public Safety 6,636,000.00 705,046.08 3,541,228.51 53.36 3,094,771.49 Street Maintenance ------------------ Personal Services 101-4-3120-4101 Regular Pay 493,750.00 68,992.92 289,612.49 58.66 204,137.51 101-4-3120-4102 Overtime Pay 4,000.00 440.12 1,049.92 26.25 2,950.08 101-4-3120-4103 Part-time Pay 77,000.00 10,119.07 39,712.59 51.57 37,287.41 101-4-3120-4104 PERA 41,450.00 5,634.14 24,254.92 58.52 17,195.08 101-4-3120-4105 FICA 35,650.00 4,887.80 20,014.75 56.14 15,635.25 101-4-3120-4107 Medicare 8,350.00 1,143.13 4,680.86 56.06 3,669.14 101-4-3120-4108 Insurance 75,050.00 7,442.00 42,468.68 56.59 32,581.32 101-4-3120-4109 Workers Comp 28,600.00 0.00 21,716.25 75.93 6,883.75 TOTAL Personal Services 763,850.00 98,659.18 443,510.46 58.06 320,339.54 8-09-2016 06:03 PM CITY OF ELK RIVER PAGE: 20 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: JULY 31ST, 2016 101-GENERAL FUND Public Works 58.33% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Supplies 101-4-3120-4201 Office Supplies 2,850.00 896.49 1,511.42 53.03 1,338.58 101-4-3120-4212 Fuels & Lubes 66,200.00 ( 2,543.83) ( 394.71) 0.60- 66,594.71 101-4-3120-4219 Operating Supplies 60,000.00 4,920.16 29,561.05 49.27 30,438.95 101-4-3120-4221 Equipment Parts 50,000.00 4,572.94 29,618.09 59.24 20,381.91 101-4-3120-4226 Street Signs 30,500.00 ( 638.54) 27,488.08 90.12 3,011.92 TOTAL Supplies 209,550.00 7,207.22 87,783.93 41.89 121,766.07 Other Services & Charges 101-4-3120-4319 Other Professional Services 550.00 0.00 140.54 25.55 409.46 101-4-3120-4321 Telephone 6,100.00 550.66 2,288.84 37.52 3,811.16 101-4-3120-4322 Postage 100.00 0.00 27.63 27.63 72.37 101-4-3120-4331 Travel, Conferences & Schools 5,100.00 90.00 1,541.55 30.23 3,558.45 101-4-3120-4359 Publishing 200.00 0.00 48.00 24.00 152.00 101-4-3120-4361 Insurance 19,000.00 0.00 9,026.75 47.51 9,973.25 101-4-3120-4389 Utilities 102,800.00 7,473.39 43,873.17 42.68 58,926.83 101-4-3120-4401 Bldg Repair/Maint Services 20,000.00 2,333.89 4,577.44 22.89 15,422.56 101-4-3120-4404 Equip Repair/Maint Services 9,000.00 0.00 3,590.45 39.89 5,409.55 101-4-3120-4409 Contractual Services 63,500.00 6,673.80 21,426.91 33.74 42,073.09 101-4-3120-4415 Equipment Rental 3,000.00 9.81 609.81 20.33 2,390.19 101-4-3120-4417 Uniform Rental 5,800.00 254.90 2,548.64 43.94 3,251.36 101-4-3120-4433 Dues & Subscriptions 350.00 0.00 280.00 80.00 70.00 101-4-3120-4437 Tates & Licenses 150.00 0.00 464.00 309.33 ( 314.00) 101-4-3120-4460 Equip Replacement Charge 100,950.00 8,412.50 58,887.50 58.33 42,062.50 TOTAL Other Services & Charges 336,600.00 25,798.95 149,331.23 44.36 187,268.77 Capital Outlay TOTAL Street Maintenance 1,310,000.00 131,665.35 680,625.62 51.96 629,374.38 Snow Removal ------------ Personal Services 101-4-3130-4101 Regular Pay 137,650.00 0.00 52,468.97 38.12 85,181.03 101-4-3130-4102 Overtime Pay 20,000.00 0.00 4,226.28 21.13 15,773.72 101-4-3130-4104 PERA 11,400.00 0.00 4,560.68 40.01 6,839.32 101-4-3130-4105 FICA 9,750.00 0.00 3,608.48 37.01 6,141.52 101-4-3130-4107 Medicare 2,300.00 0.00 843.93 36.69 1,456.07 101-4-3130-4108 Insurance 19,850.00 0.00 9,884.63 49.80 9,965.37 101-4-3130-4109 Workers Comp 8,150.00 0.00 5,948.25 72.98 2,201.75 TOTAL Personal Services 209,100.00 0.00 81,541.22 39.00 127,558.78 8-09-2016 06:03 PM CITY OF ELK RIVER PAGE: 21 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: JULY 31ST, 2016 101-GENERAL FUND Public Works 58.33% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Supplies 101-4-3130-4219 Operating Supplies 72,450.00 86.15 66,640.62 91.98 5,809.38 TOTAL Supplies 72,450.00 86.15 66,640.62 91.98 5,809.38 Other Services & Charges Capital Outlay TOTAL Snow Removal 281,550.00 86.15 148,181.84 52.63 133,368.16 Equipment Services Personal Services 101-4-3150-4101 Regular Pay 113,250.00 12,653.60 60,673.57 53.57 52,576.43 101-4-3150-4102 Overtime Pay 3,000.00 0.00 0.00 0.00 3,000.00 101-4-3150-4104 PERA 8,700.00 949.02 4,674.86 53.73 4,025.14 101-4-3150-4105 FICA 7,200.00 766.94 3,742.67 51.98 3,457.33 101-4-3150-4107 Medicare 1,700.00 179.36 875.30 51.49 824.70 101-4-3150-4108 Insurance 14,850.00 1,178.00 8,184.70 55.12 6,665.30 101-4-3150-4109 Workers Comp 3,150.00 0.00 2,391.75 75.93 758.25 TOTAL Personal Services 151,850.00 15,726.92 80,542.85 53.04 71,307.15 Supplies 101-4-3150-4212 Fuels & Lubes 5,100.00 2,992.98 3,617.96 70.94 1,482.04 101-4-3150-4219 Operating Supplies 11,150.00 648.13 4,971.94 44.59 6,178.06 101-4-3150-4221 Equipment Parts 3,000.00 122.99 2,878.64 95.95 121.36 TOTAL Supplies 19,250.00 3,764.10 11,468.54 59.58 7,781.46 Other Services & Charges 101-4-3150-4331 Travel, Conferences & Schools 3,000.00 0.00 695.12 23.17 2,304.88 101-4-3150-4404 Equip Repair/Maint Services 10,000.00 0.00 1,407.40 14.07 8,592.60 101-4-3150-4417 Uniform Rental 2,150.00 128.73 1,151.70 53.57 998.30 TOTAL Other Services & Charges 15,150.00 128.73 3,254.22 21.48 11,895.78 Capital Outlay TOTAL Equipment Services 186,250.00 19,619.75 95,265.61 51.15 90,984.39 Engineering 8-09-2016 06:03 PM CITY OF ELK RIVER PAGE: 22 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: JULY 31ST, 2016 101-GENERAL FUND Public Works 58.33% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Personal Services 101-4-3300-4101 Regular Pay 166,250.00 19,179.54 93,340.46 56.14 72,909.54 101-4-3300-4104 PERA 12,450.00 1,438.47 7,192.35 57.77 5,257.65 101-4-3300-4105 FICA 10,300.00 1,210.26 6,093.66 59.16 4,206.34 101-4-3300-4107 Medicare 2,400.00 282.97 1,425.13 59.38 974.87 101-4-3300-4108 Insurance 7,200.00 600.00 4,200.00 58.33 3,000.00 101-4-3300-4109 Workers Comp 750.00 0.00 581.25 77.50 168.75 TOTAL Personal Services 199,350.00 22,711.24 112,832.85 56.60 86,517.15 Supplies 101-4-3300-4201 Office Supplies 300.00 0.00 46.27 15.42 253.73 101-4-3300-4212 Fuels & Lubes 950.00 64.90 367.52 38.69 582.48 101-4-3300-4219 Operating Supplies 3,000.00 0.00 773.66 25.79 2,226.34 TOTAL Supplies 4,250.00 64.90 1,187.45 27.94 3,062.55 Other Services & Charges 101-4-3300-4319 Other Professional Services 7,000.00 250.00 690.13 9.86 6,309.87 101-4-3300-4321 Telephone 1,400.00 84.76 489.94 35.00 910.06 101-4-3300-4322 Postage 300.00 0.00 95.97 31.99 204.03 101-4-3300-4331 Travel, Conferences & Schools 1,850.00 0.00 360.24 19.47 1,489.76 101-4-3300-4361 Insurance 100.00 0.00 44.50 44.50 55.50 101-4-3300-4404 Equip Repair/Maint Services 2,200.00 0.00 0.00 0.00 2,200.00 101-4-3300-4460 Equip Replacement Charge 1,500.00 125.00 875.00 58.33 625.00 TOTAL Other Services & Charges 14,350.00 459.76 2,555.78 17.81 11,794.22 Capital Outlay TOTAL Engineering 217,950.00 23,235.90 116,576.08 53.49 101,373.92 TOTAL Public Works 1,995,750.00 174,607.15 1,040,649.15 52.14 955,100.85 Parks Department Personal Services 101-4-5110-4101 Regular Pay 409,900.00 68,793.99 246,866.46 60.23 163,033.54 101-4-5110-4102 Overtime Pay 6,600.00 538.82 3,260.27 49.40 3,339.73 101-4-5110-4103 Part-time Pay 68,250.00 11,761.00 19,330.00 28.32 48,920.00 101-4-5110-4104 PERA 31,250.00 3,202.03 17,217.85 55.10 14,032.15 101-4-5110-4105 FICA 30,050.00 4,725.70 15,569.14 51.81 14,480.86 101-4-5110-4107 Medicare 7,050.00 1,105.19 3,641.17 51.65 3,408.83 101-4-5110-4108 Insurance 73,500.00 6,327.00 43,441.45 59.10 30,058.55 101-4-5110-4109 Workers Comp 12,000.00 0.00 9,296.25 77.47 2,703.75 101-4-5110-4110 Re-employment Compensation 0.00 0.00 2,108.00 0.00 ( 2,108.00) TOTAL Personal Services 638,600.00 96,453.73 360,730.59 56.49 277,869.41 8-09-2016 06:03 PM CITY OF ELK RIVER PAGE: 23 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: JULY 31ST, 2016 101-GENERAL FUND Culture & Recreation 58.33% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Supplies 101-4-5110-4212 Fuels & Lubes 29,750.00 2,651.44 12,287.22 41.30 17,462.78 101-4-5110-4217 Uniform Allowance 3,800.00 299.74 2,306.89 60.71 1,493.11 101-4-5110-4219 Operating Supplies 94,900.00 4,412.11 41,543.17 43.78 53,356.83 101-4-5110-4221 Equipment Parts 26,000.00 3,468.71 12,843.24 49.40 13,156.76 TOTAL Supplies 154,450.00 10,832.00 68,980.52 44.66 85,469.48 Other Services & Charges 101-4-5110-4321 Telephone 4,900.00 379.57 331.53 6.77 4,568.47 101-4-5110-4322 Postage 100.00 0.00 86.66 86.66 13.34 101-4-5110-4331 Travel, Conferences & Schools 4,600.00 0.00 1,939.92 42.17 2,660.08 101-4-5110-4361 Insurance 30,250.00 0.00 14,692.00 48.57 15,558.00 101-4-5110-4389 Utilities 75,250.00 7,802.00 23,142.63 30.75 52,107.37 101-4-5110-4401 Bldg Repair/Maint Services 4,150.00 42.50 42.50 1.02 4,107.50 101-4-5110-4404 Equip Repair/Maint Services 17,650.00 0.00 1,669.87 9.46 15,980.13 101-4-5110-4409 Contractual Services 45,150.00 1,795.00 8,898.75 19.71 36,251.25 101-4-5110-4415 Equipment Rental 14,150.00 3,210.00 8,179.50 57.81 5,970.50 101-4-5110-4460 Equip Replacement Charge 48,850.00 4,070.83 28,495.81 58.33 20,354.19 TOTAL Other Services & Charges 245,050.00 17,299.90 87,479.17 35.70 157,570.83 Capital Outlay TOTAL Parks Department 1,038,100.00 124,585.63 517,190.28 49.82 520,909.72 Parks & Rec Admin Personal Services 101-4-5210-4101 Regular Pay 294,400.00 34,020.77 164,701.64 55.94 129,698.36 101-4-5210-4103 Part-time Pay 48,450.00 5,625.26 26,850.67 55.42 21,599.33 101-4-5210-4104 PERA 25,700.00 2,973.45 14,762.93 57.44 10,937.07 101-4-5210-4105 FICA 21,250.00 2,395.11 11,697.69 55.05 9,552.31 101-4-5210-4107 Medicare 4,950.00 560.00 2,735.75 55.27 2,214.25 101-4-5210-4108 Insurance 42,700.00 3,284.00 22,904.84 53.64 19,795.16 101-4-5210-4109 Workers Comp 3,650.00 0.00 2,705.25 74.12 944.75 TOTAL Personal Services 441,100.00 48,858.59 246,358.77 55.85 194,741.23 Supplies 101-4-5210-4219 Operating Supplies 10,200.00 152.19 3,696.15 36.24 6,503.85 TOTAL Supplies 10,200.00 152.19 3,696.15 36.24 6,503.85 Other Services & Charges 101-4-5210-4321 Telephone 6,400.00 310.79 ( 1,028.56) 16.07- 7,428.56 101-4-5210-4322 Postage 5,300.00 0.00 1,749.46 33.01 3,550.54 101-4-5210-4331 Travel, Conferences & Schools 9,850.00 1,356.38 2,215.01 22.49 7,634.99 101-4-5210-4349 Advertising/Marketing 33,200.00 242.66 9,187.73 27.67 24,012.27 101-4-5210-4361 Insurance 400.00 0.00 188.00 47.00 212.00 101-4-5210-4389 Utilities 11,300.00 608.89 4,015.09 35.53 7,284.91 8-09-2016 06:03 PM CITY OF ELK RIVER PAGE: 24 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: JULY 31ST, 2016 101-GENERAL FUND Culture & Recreation 58.33% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE 101-4-5210-4401 Bldg Repair/Maint Services 17,200.00 827.25 7,147.21 41.55 10,052.79 101-4-5210-4404 Equip Repair/Maint Services 8,400.00 0.00 8,310.57 98.94 89.43 101-4-5210-4433 Dues & Subscriptions 2,350.00 0.00 2,435.00 103.62 ( 85.00) TOTAL Other Services & Charges 94,400.00 3,345.97 34,219.51 36.25 60,180.49 Capital Outlay TOTAL Parks & Rec Admin 545,700.00 52,356.75 284,274.43 52.09 261,425.57 Recreation Programs Personal Services 101-4-5220-4102 Overtime Pay 0.00 149.31 149.31 0.00 ( 149.31) 101-4-5220-4103 Part-time Pay 82,000.00 25,172.94 41,249.76 50.30 40,750.24 101-4-5220-4105 FICA 4,300.00 1,604.23 2,632.92 61.23 1,667.08 101-4-5220-4107 Medicare 1,200.00 375.15 615.74 51.31 584.26 TOTAL Personal Services 87,500.00 27,301.63 44,647.73 51.03 42,852.27 Supplies 101-4-5220-4219 Operating Supplies 28,000.00 12,375.17 13,810.68 49.32 14,189.32 TOTAL Supplies 28,000.00 12,375.17 13,810.68 49.32 14,189.32 Other Services & Charges 101-4-5220-4409 Contractual Services 45,000.00 17,080.00 29,006.00 64.46 15,994.00 101-4-5220-4412 Building Rent 1,650.00 0.00 1,164.50 70.58 485.50 101-4-5220-4438 Credit Card Fees 3,600.00 279.56 2,240.81 62.24 1,359.19 TOTAL Other Services & Charges 50,250.00 17,359.56 32,411.31 64.50 17,838.69 TOTAL Recreation Programs 165,750.00 57,036.36 90,869.72 54.82 74,880.28 Concessions Personal Services Sr Citizen Programs ------------------- Personal Services 101-4-5510-4101 Regular Pay 118,900.00 13,821.59 65,687.56 55.25 53,212.44 101-4-5510-4103 Part-time Pay 3,150.00 438.00 1,922.40 61.03 1,227.60 101-4-5510-4104 PERA 8,900.00 1,036.62 5,060.70 56.86 3,839.30 101-4-5510-4105 FICA 7,550.00 859.14 4,112.53 54.47 3,437.47 101-4-5510-4107 Medicare 1,750.00 200.87 961.80 54.96 788.20 101-4-5510-4108 Insurance 21,650.00 1,787.00 12,509.06 57.78 9,140.94 101-4-5510-4109 Workers Comp 550.00 0.00 411.00 74.73 139.00 TOTAL Personal Services 162,450.00 18,143.22 90,665.05 55.81 71,784.95 8-09-2016 06:03 PM CITY OF ELK RIVER PAGE: 25 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: JULY 31ST, 2016 101-GENERAL FUND Culture & Recreation 58.33% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Supplies 101-4-5510-4219 Operating Supplies 16,500.00 1,740.38 9,622.10 58.32 6,877.90 TOTAL Supplies 16,500.00 1,740.38 9,622.10 58.32 6,877.90 Other Services & Charges 101-4-5510-4321 Telephone 2,400.00 108.63 697.06 29.04 1,702.94 101-4-5510-4322 Postage 3,000.00 0.00 1,220.46 40.68 1,779.54 101-4-5510-4331 Travel, Conferences & Schools 3,050.00 0.00 753.51 24.71 2,296.49 101-4-5510-4361 Insurance 1,400.00 0.00 669.00 47.79 731.00 101-4-5510-4389 Utilities 25,550.00 1,703.29 9,946.01 38.93 15,603.99 101-4-5510-4401 Bldg Repair/Maint Services 16,050.00 328.00 5,261.50 32.78 10,788.50 101-4-5510-4404 Equip Repair/Maint Services 100.00 0.00 16.75 16.75 83.25 101-4-5510-4409 Contractual Services 11,600.00 497.02 4,642.39 40.02 6,957.61 101-4-5510-4433 Dues & Subscriptions 850.00 0.00 404.48 47.59 445.52 TOTAL Other Services & Charges 64,000.00 2,636.94 23,611.16 36.89 40,388.84 Capital Outlay TOTAL Sr Citizen Programs 242,950.00 22,520.54 123,898.31 51.00 119,051.69 TOTAL Culture & Recreation 1,992,500.00 256,499.28 1,016,232.74 51.00 976,267.26 Economic Development -------------------- Personal Services 101-4-6210-4101 Regular Pay 0.00 9,950.68 20,519.36 0.00 ( 20,519.36) 101-4-6210-4103 Part-time Pay 0.00 0.00 1,050.00 0.00 ( 1,050.00) 101-4-6210-4104 PERA 0.00 738.80 1,546.44 0.00 ( 1,546.44) 101-4-6210-4105 FICA 0.00 635.53 1,304.71 0.00 ( 1,304.71) 101-4-6210-4107 Medicare 0.00 144.14 305.00 0.00 ( 305.00) 101-4-6210-4108 Insurance 0.00 596.39 2,087.40 0.00 ( 2,087.40) 101-4-6210-4109 Workers Comp 0.00 ( 71.75) 0.00 0.00 0.00 TOTAL Personal Services 0.00 11,993.79 26,812.91 0.00 ( 26,812.91) Other Services & Charges 101-4-6210-4440 Miscellaneous 0.00 114.30 157.65 0.00 ( 157.65) TOTAL Other Services & Charges 0.00 114.30 157.65 0.00 ( 157.65) TOTAL Economic Development 0.00 12,108.09 26,970.56 0.00 ( 26,970.56) 8-09-2016 06:03 PM CITY OF ELK RIVER PAGE: 26 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: JULY 31ST, 2016 101-GENERAL FUND Economic Development 58.33% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE % OF BUDGET DEPARTMENTAL EXPENDITURES BUDGET PERIOD ACTUAL BUDGET BALANCE Energy City Personal Services 101-4-6220-4101 Regular Pay 9,000.00 1,041.93 4,960.20 55.11 4,039.80 101-4-6220-4104 PERA 700.00 78.14 382.12 54.59 317.88 101-4-6220-4105 FICA 550.00 64.60 315.96 57.45 234.04 101-4-6220-4107 Medicare 150.00 15.10 73.84 49.23 76.16 101-4-6220-4108 Insurance 1,100.00 94.50 522.24 47.48 577.76 TOTAL Personal Services 11,500.00 1,294.27 6,254.36 54.39 5,245.64 Supplies 101-4-6220-4219 Operating Supplies 1,800.00 47.60 47.60 2.64 1,752.40 TOTAL Supplies 1,800.00 47.60 47.60 2.64 1,752.40 Other Services & Charges 101-4-6220-4319 Other Professional Services 500.00 1,350.00 1,350.00 270.00 ( 850.00) 101-4-6220-4331 Travel, Conferences & Schools 1,000.00 0.00 48.21 4.82 951.79 101-4-6220-4359 Publishing 1,500.00 0.00 0.00 0.00 1,500.00 TOTAL Other Services & Charges 3,000.00 1,350.00 1,398.21 46.61 1,601.79 TOTAL Energy City 16,300.00 2,691.87 7,700.17 47.24 8,599.83 TOTAL Economic Development 16,300.00 14,799.96 34,670.73 212.70 ( 18,370.73) Transfers Out ------------- Transfers Out TOTAL EXPENDITURES 13,884,800.00 1,457,146.65 7,449,784.45 53.65 6,435,015.55 REVENUES OVER/(UNDER) EXPENDITURES 0.00 1,240,321.99 60,247.59 ( 60,247.59) CITY OF ELK RIVER ENTERPRISE FUNDS-BUDGET TO ACTUAL MONTH ENDED JULY,2016 Liquor', Sewer Garbage, Stormwater, Current Year to Date Budget %of Current Year to Date Budget %of Current Year to Date Budget %of Current Year to Date Budget %of Budget Actual Variance Budget Budget Actual Variance Budget Budget Actual Variance Budget Budget Actual Variance Budget Sales and cost of sales: Sales $ 6,934,000 $ 3,877,332 $ 3,056,668 55.92% Cost of sales (4,957,300) (2,374,997) (2,582,303) 47.91% Gross profit 1,976,700 1,502,335 474,365 76.00% Operating revenues: User charges $ - $ - $ - 0.00% $ 1,860,000 $ 937,471 $ 922,529 50.40% $ 1,310,000 $ 668,010 $ 641,990 50.99% $ 420,000 $ 224,938 $ 195,062 53.56% Delinquency collections - - - 0.00% 1,300 1,479 (179) 113.77% 13,000 4,584 8,416 35.26% - 544 (544) 0.00% Other 1,700 1,347 353 79.24% 2,000 - 2,000 0.00% 3,500 1,188 2,312 33.94% - 11 (11) 0.00% Total operating revenues 1,700 1,347 353 79.24% 1,863,300 938,950 924,350 50.39% 1,326,500 673,782 652,718 50.79% 420,000 225,493 194,507 53.69% Operating expenses: Personal services 659,850 371,844 288,006 56.35% 532,650 297,833 234,817 55.92% 22,900 12,509 10,391 54.62% 80,650 44,734 35,916 55.47% Supplies 53,700 11,580 42,120 21.56% 217,800 35,809 181,991 16.44% 6,300 1,992 4,308 31.62% 7,000 90 6,910 1.29% Other service charges 231,950 115,304 116,646 49.71% 517,200 280,481 236,719 54.23% 1,340,700 711,468 629,232 53.07% 403,150 85,610 317,540 21.24% Depreciation* 123,000 - 123,000 0.00% 1,424,350 - 1,424,350 0.00% - - - 0.00% 433,750 - 433,750 0.00% Total operating expenses 1,068,500 498,728 569,772 46.68% 2,692,000 614,123 2,077,877 22.81% 1,369,900 725,969 643,931 52.99% 924,550 130,434 794,116 14.11% Operating income(loss) 909,900 1,004,954 (95,054) 110.45% (828,700) 324,827 (1,153,527) -39.20% (43,400) (52,187) 8,787 120.25% (504,550) 95,059 (599,609) -18.84% Nonoperating revenues(expenses): Interest income 25,000 27,770 (2,770) 111.08% 80,000 51,205 28,795 64.01% 6,250 4,644 1,606 74.30% 1,500 2,053 (553) 136.87% Grant revenue - - - 0.00% 800,000 255,023 544,977 31.88% - - - 0.00% - - - 0.00% Interest expense - - - 0.00% (272,400) (23,033) (249,367) 8.46% - - - 0.00% - - - 0.00% Total nonoperating revenues(expenses) 25,000 27,770 (2,770) 111.08% 607,600 283,195 324,405 46.61% 6,250 4,644 1,606 74.30% 1,500 2,053 (553) 136.87% Income(loss)before contributions and transfers 934,900 1,032,724 (97,824) 110.46% (221,100) 608,022 (829,122) -275.00% (37,150) (47,543) 10,393 127.98% (503,050) 97,112 (600,162) -19.30% Contributions-connection fees - - - 0.00% 492,700 270,553 222,147 54.91% - - - 0.00% 51,500 10,704 40,796 20.78% Sale of assets - - - 0.00% - 36,500 (36,500) 0.00% - - - 0.00% - - - 0.00% Transfers in - - - 0.00% - - - 0.00% 36,600 - 36,600 0.00% - - - 0.00% Transfers out (718,950) (704,567) (14,383) 98.00% (100,000) (100,000) - 100.00% (45,000) (45,000) - 100.00% (5,000) (5,000) - 0.00% NET INCOME(LOSS) 215,950 328,157 112,207 151.96% 171,600 815,075 (643,475) 474.99% 45,550 92,543 46,993 203.17% 4569550 102,816 559,366 -22.52% Items reclassified to balance sheet at year end: Capital Outlay (5,012,000) (2,083,142) (2,928,858) 41.56% Bond Payment (400,000) (400,000) - 100.00% Revenues over/(under)expenditures 215,950 328,157 (112,207) (5,240,400) (1,668,067) (3,572,333) (45,550) (92,543) 46,993 (456,550) 102,816 (559,366) *Recorded ar yearend 8-09-2016 06:07 PM CITY OF ELK RIVER PAGE: 1 POOLED CASH REPORT (FUND 999) AS OF: JULY 31ST, 2016 BEGINNING CURRENT CURRENT FUND ACCOUNT* ACCOUNT NAME BALANCE ACTIVITY BALANCE CLAIM ON CASH 002-1010 Cash - Section 125 26,767.70 ( 1,477.05) 25,290.65 101-1010 Cash - General Fund 5,268,479.31 1,260,086.69 6,528,566.00 211-1010 Cash - Library 435,367.36 4,342.91 439,710.27 221-1010 Cash - Ice Arena 374,092.76 ( 10,048.92) 364,043.84 225-1010 Cash - Park Dedication 32,038.73 20,660.69 52,699.42 228-1010 Cash - Landfill 505,561.79 ( 56,557.68) 449,004.11 231-1010 Cash - Landfill Const Debris 733,677.62 0.00 733,677.62 240-1010 Cash - Micro Loan Fund 586,673.65 7,287.68 593,961.33 241-1010 Cash - Federal DEED 200,000.00 0.00 200,000.00 242-1010 Cash - State DEED 107,808.77 1,886.49 109,695.26 245-1010 Cash - Development Fund 916,302.31 ( 89,711.57) 826,590.74 290-1010 Cash - Capital Outlay Reserve 832,944.49 ( 16,624.01) 816,320.48 291-1010 Cash - Insurance Reserve 197,716.13 ( 19,426.81) 178,289.32 292-1010 Cash - Govt Bldgs Reserve 1,518,980.14 245,575.40 1,764,555.54 294-1010 Cash - Drug Forfeiture 19,079.27 ( 7,867.71) 11,211.56 295-1010 Cash - Severance Pay Reserve 71,680.59 0.00 71,680.59 296-1010 Cash - GRE Reserve 1,860,714.78 ( 45,000.00) 1,815,714.78 313-1010 Cash - 2007C/2012B GO Bonds 120,837.27 63,181.72 184,018.99 333-1010 Cash - 2010A GO Cap Imp Bonds 400,168.19 72,502.23 472,670.42 344-1010 Cash - 2006C Cap Imp Bonds Lby ( 450.00) 0.00 ( 450.00) 345-1010 Cash - 2012A CIP Bonds-PW ( 450.00) 0.00 ( 450.00) 401-1010 Cash - Pavement Mgmt 3,341,755.48 110,502.82 3,452,258.30 403-1010 Cash - Street Improvement 1,590,795.38 ( 220,407.93) 1,370,387.45 406-1010 Cash - City Wide Trunk Util 3,816,575.40 2,084.16 3,818,659.56 410-1010 Cash - Equipment Replacement 682,782.90 97,220.49 780,003.39 426-1010 Cash - YMCA 137,787.23 ( 137,787.23) 0.00 440-1010 Cash - Park Improvement 551,912.29 812.52 552,724.81 456-1010 Cash - TIF #16 King/Main 0.00 52,154.26 52,154.26 463-1010 Cash - TIF #23 Pref Powder 620.95 58,656.01 59,276.96 602-1010 Cash - Wastewater Treatment 5,533,850.13 ( 186,869.81) 5,346,980.32 603-1010 Cash - Liquor 3,157,572.69 ( 192,762.44) 2,964,810.25 605-1010 Cash - Garbage 517,536.19 ( 58,925.91) 458,610.28 607-1010 Cash - Storm Water 301,226.19 24,154.16 325,380.35 801-1010 Cash - Interest 0.00 18,129.61 18,129.61 821-1010 Cash - Developer Escrow 126,129.19 64,954.15 191,083.34 TOTAL CLAIM ON CASH 33,966,534.88 1,060,724.92 35,027,259.80 CASH IN BANK - POOLED CASH 999-1000 A/P BANK ACCOUNTS 75,509,337.50 2,375,191.18 77,884,528.68 999-1001 PY BANK ACCOUNT (69,924,992.18) ( 1,314,466.26) (71,239,458.44) 999-1002 POOLED INVESTMENTS 28,382,189.56 0.00 28,382,189.56 SUBTOTAL CASH IN BANK - POOLED CASH 33,966,534.88 1,060,724.92 35,027,259.80