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3.0. SR 05-17-1999 '. . . CITY OF ELK RIVER FINANCE DEPARTMENT 1998 ANNUAL REPORT .. . . May 7, 1999 MAYOR & COUNCILMEMBERS, CITY ADMINISTRATOR AND DEPARTMENT HEADS, CITIZENS, AND INTERESTED PERSONS: The Finance Department is pleased to submit for your review the City of Elk River's Comprehensive Annual Financial Report for the year ended December 31, 1998, and the Finance Department's 1998 Annual Report. Please refer to the Comprehensive Annual Financial Report for all financial information relating to the operations and financial position of the City. The CAFR contains three sections; the introductory section contains a transmittal letter from the Finance Director outlining major initiatives and other financial information on General Fund revenues, expenditures, and fund balance and enterprise funds. The information is presented on a multi-year basis for comparison purposes. The transmittal letter also discusses major issues of importance to the City in 1998. The second section of the Report, the financial section, includes all of the detailed financial statements for all funds and information on bonded indebtedness. The final section, the statistical section, includes demographic and selected financial information providing a ten year historical prospective of the City. This Report will review and provide additional information on portions of the data from the statistical section of the CAFR. In addition, this Report will focus on selected issues of relevance to department; however, no detailed financial information will be provided. Finally, as in the past, there are several items included in the Report which will require Council action at some point. Additional information on each of these items will be presented to the Council at a later date. Lori Johnson Finance Director -. . . FINANCE DEPARTMENT STAFF AND RESPONSIBILITIES Staff Lori Johnson, Director Joan Frick, Sr AccUSpec. Assmt Clk Lori Ziemer, Assistant Director Lauren Wipper, Payroll Clerk Finance General Areas of Responsibilitv Maintain and process all financial aspects of all city operations including Ice Arena, Liquor Store, HRA, EDA, and all other city funds. This includes accounts receivable, accounts payable, general ledger balances, cash management, investment portfolio management, budget oversight and preparation, cash reconciliation, Comprehensive Annual Financial Report preparation, debt management, and many other finance related activities. Provide financial and budget information to City Council, Department Heads, staff, and citizens. Human Resources Maintain Personnel Files Develop and Maintain Performance Review System Compensation and Benefits Payroll (all aspects) Personnel and Employee Issues Serve as Resource to Department Heads and Employees Personnel Ordinance and Policies Cafeteria Plan Administration Insurance Policy Renewal, Request for Proposals, and Contract Review Health, Dental, Life and Worker's Compensation Liability, Property, Inland Marine, and Others Claims Deductibles Liaison to Public Regarding Claims Resource for Other Departments Other Coordinate Safety Committee Computer network, hardware, and software Special Assessments Telephone and Voice Mail Systems Administration Fire Relief Association Trustee 2 -. PROPERTY TAX AND PROPERTY VALUATION INFORMATION The following pages provide data on the City's market value, tax capacity, tax levy, tax rate, and other tax related information. Because the state legislature has made many changes in property tax law in the past several years, it is rather difficult to make accurate comparisons from one year to the next. Changes in class rates have shifted the tax burden while the new educational homestead credit has offset some of that shift to homesteaded residential properties. . The first page of the property tax data shows levy and aids, property values, and tax rates for years payable 1991 to 1999. For taxes payable in 1999, the City's net levy increased 11.63 percent. The majority, over 82 percent of the levy, goes to the General Fund. The General Fund, library, dam loan, surface water management development, and infrastructure levies all fall within the City's levy limit which is determined by the Department of Revenue. The City's market value increased 10.48 percent in 1999; however, the final net tax capacity decreased very slightly. The preliminary tax capacity provided by the County on September 4, 1998, and used for budget projections showed an increase in our taxable tax capacity of $66,136. As a result of the decrease in tax capacity and an increase in the levy, the City's tax rate increased from 26.255 in 1998 to 29.324 in 1999. But, even with the increase in the tax rate, some taxpayers, unless their property value has increased, will see a decrease in their property taxes (excluding the school's market value levy) due to the increase in the educational homestead credit for residential properties, and the reduction in class rates for commercial properties. The school's market value rate levy doubled from 1998 to 1999. This referendum approved levy is applied to the market value of properties, not the tax capacity. The Property Values by Class Information provides values by class of property. For taxes payable in 1999, over 63 percent of the market value was in residential property. However, that same residential property made up only 45 percent of the tax capacity and 43 percent of the taxes paid. On the other hand, commercial property accounted for just over 16 percent of the market value, but 30 percent of the tax capacity and almost 32 percent of the net tax. . Because of the structure of the tax system, it is always to a City's benefit to increase commercial and industrial property values. For taxes payable in 1999, the market value on commercial and industrial property increased $11,365,500 or 8.8 percent. However, as a percentage of the City's total market value, commercial and industrial decreased slightly to 19.68 from 19.94 percent in 1998; but that is still an increase from 1992 when commercial and industrial property accounted for 17.98 percent of the total market value. Residential market values have increased the fastest with an increase of $50,037,560 in 1999, or 12.4 percent. Residential properties account for 5.46 percent more of the total than in 1992. Several classifications decreased over the same seven year time period including public utility, apartment, and agricultural properties. 3 -. . . The impact of the tax rate changes made by the Legislature can be found on the following page. The Legislature's intent is to shift some of the tax burden from commercial/industrial properties, which have been taxed at a rate much higher than other properties. Some of the shift was to residential properties although that increased tax was offset by the educational homestead credit. The relationship of tax capacity to market value in the various classes of property has changed significantly in the past three years. For instance, in 1999, although the market value of apartments increased, the tax capacity for apartments decreased substantially. Seasonal recreation, commercial, and industrial properties showed market value increases and tax capacity decreases. In addition to a recent reduction in public utility class rate, there has been considerable discussion regarding exempting certain public utility distribution and generation personal property from taxation. Public utility tax capacity decreased almost 14 percent in 1999. This class will decrease substantially if the proposed legislation is approved. The final page in this section shows the change in use of funds generated by the tax levy. In 1989 the General Fund received 66 percent of the tax dollars generated and debt accounted for 22 percent. For taxes payable in 1999, the debt levy has decreased to nine percent while the General Fund levy has increased to 83 percent. As was discussed earlier, some of this increase is due to the shift of General Fund state aids to the school. Also, the city has very little tax supported debt, equipment certificate and fire equipment mainly. 4 .. . . <mQ n!!.~< ;:;-;C(J) -< -.o.::T CIl III S' ~ ::TXlCCD III III en 0 CO[g.~ o:x:oc;l .... 0... 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C11.j>.(l) C11 ~ ~ C, --.I --.I ~'" ~a.o ~(110) 0)"'00 oblbl 0~C11 Ol~'" -.r- Ol CD x~ ~-< G> Ol Ol c:r'" 1i" -< G> III ... ~~ (I)(l) (I)(l) (1)00 ~~ (1)(1) (l)(l) 00--.1 ~~ (1)(1) (l)(I) --.10) -=a Ol-oC') 1i ~- 1f-o::;1 '< m 0 G>::lI-n ~::;1m ...-.r- (I))>" (I))<::lI -;"0< ...)>m 18~::lI $ ...~ (l)(I) Cl)(I) 0)C11 (1)(1) (I)(l) 01~ ~ ~ (I)(l) (1)(1) ./>to> '" N ~ --.I ~ (I) --.I (1)(1) (1)(1) 1.)'" ...~ (1)(1) (1)(1) "'~ ...~ (l)Cl) (1)(1) ~o City of Elk River Property Values by Class For Taxes Payable 1999 and Select Years -. Payable 1999 Property Values Market Tax Total Market Tax Value Capacity Net Tax Value % Capacity % Net Tax % Agricultural 51,146,910 565,128 673,060 7.18% 4.48% 4.46% Seasonal Recreational 248,100 3,155 4,161 0.03% 0.03% 0.03% Residential 452,271,280 5,693,775 6,440,978 63.50% 45.17% 42.70% Apartments 33,996,300 645,707 828,240 4.77% 5.12% 5.49% Resorts 2,450,300 50,378 64,222 0.34% 0.40% 0.43% Commercial 117,809,700 3,810,570 4,775,233 16.54% 30.23% 31.66% Industrial 22,351,500 728,460 912,838 3.14% 5.78% 6.05% Public Utility 22,899,300 796,373 995,858 3.21% 6.32% 6.60% Railroad 1,219,700 42,690 53,374 0.17% 0.34% 0.35% Total Real Estate 704,393,090 12,336,236 14,747,964 98.89% 97.86% 97.77% Personal Property 7,878,100 269,243 336,876 1.11% 2.14% 2.23% Total Ad Valorem 712,271,190 12,605,479 15,084,840 100.00% 100.00% 100.00% Market Value Trends Change as Market Value for Taxes Payable Year Percent of Total a % of Total . Agricultural 1999 1998 1992 1999 1998 1992 1992-1999 51,146,910 47,203,650 31,154,800 7.18% 7.31% 8.16% -0.98% Seasonal Recreational 248,100 242,000 228,300 0.03% 0.04% 0.06% -0.02% Residential 452,271,280 402,233,720 221,588,798 63.50% 62.27% 58.03% 5.46% Apartments 33,996,300 33,221,600 25,546,100 4.77% 5.14% 6.69% -1.92% Resorts 2,450,300 2,218,500 1,557,800 0.34% 0.34% 0.41% -0.06% Commercial 117,809,700 108,801,800 59,453,350 16.54% 16.84% 15.57% 0.97% Industrial 22,351,500 19,993,900 9,208,100 3.14% 3.10% 2.41% 0.73% Public Utility 22,899,300 23,288,100 25,699,900 3.21% 3.61% 6.73% -3.52% Railroad 1,219,700 1,163,900 916,500 0.17% 0.18% 0.24% -0.07% Total Real Estate 704,393,090 638,367,170 375,353,648 98.89% 98.83% 98.31 % 0.59% Personal Property 7,878,100 7,548,300 6,465,600 1.11% 1.17% 1.69% -0.59% Total Ad Valorem 712,271,190 645,915,470 381,819,248 100.00% 100.00% 100.00% 0.00% . 6 .'. -. Market Value & Tax Capacity Changes Taxes Payable 1998 & 1999 Impact of Class Rate Changes Market Value Percent Tax Capacity Percent 1999 1998 Chanae 1999 1998 Chance Agricultural 51,146,910 47,203,650 8.35% 565,128 556,153 1.61% Seasonal Recreational 248,100 242,000 2.52% 3,155 3,407 -7.40% Residential 452,271,280 402,233,720 12.44% 5,693,775 5,207,420 9.34% Apartments 33,996,300 33,221,600 2.33% 645,707 843,751 -23.47% Resorts 2,450,300 2,218,500 10.45% 50,378 52,586 -4.20% Commercial 117,809,700 108,801,800 8.28% 3,810,570 3,977,785 -4.20% Industrial 22,351,500 19,993,900 11.79% 728,460 736,982 -1.16% Public Utility 22,899,300 23,288,100 -1.67% 796,373 925,270 -13.93% Railroad 1,219,700 1,163,900 4.79% 42,690 46,556 -8.30% Total Real Estate 704,393,090 638,367,170 10.34% 12,336,236 12,349,910 -0.11% Personal Property 7,878,100 7,548,300 4.37% 269,243 294,552 -8.59% Total Ad Valorem 712,271,190 645,915,470 10.27% 12,605,479 12,644,462 -0.31 % Tax Capacity Rates . Payable Payable Classification 1998 1999 Residential Homestead First $75,000 1.00% 1.00% Over $75,000 1.85% 1.70% Residential Non-Homestead First $75,000 1.90% 1.25% Over $75,000 2.10% 1.70% Apartments Regular 2.90% 2.50% Low income 1.90% 1.00% Commercial/Industrial First $150,000 2.70% 2.45% Over $150,000 4.00% 3.50% Agricultural Homestead First $115,000 0.40% 0.35% Over $115,000/320 acres 0.90% 0.80% Over $115,000/>320 acres 1.40% 1.25% Public Utility 4.00% 3.50% Seasonal Recreation/Residential First $75,000 1.40% 1.25% Over $75,000 2.50% 2.20% . 7 -. . . 1989 TAX LEVY DISTRIBUTION BY USE 22% 1994 TAX LEVY DISTRIBUTION BY USE 2% 1% 1999 TAX LEVY DISTRIBUTION BY USE 3%2%1% 10},% 9% 8 .. General II Debt IJ Library . IJ Dutch Elm II Dam Loan II Development II Infrastructure [J Storm Water .. General II Debt IJ Library IJ Dutch Elm II Dam Loan .. Development II Infrastructure IJ Storm Water IiIII General II Debt IJ Library IJ Dutch Elm II Dam Loan II Development II Infrastructure [J Storm Water -. . . TAX INCREMENT FINANCING The following chart illustrates the amount of tax capacity which is captured by tax increment financing districts. For taxes payable 1994, 7.17 percent of the City's tax capacity was captured by TIF Districts. For taxes payable 1999, only 1.82 percent is tax increment tax capacity. Many metro communities have 10 to 20 percent and a few up to 30 or more percent of their tax capacity in TI F Districts. By comparison, Elk River's tax increment financing tax capacity has always been well below the average. As properties within TIF 19 come on line, this percentage will of course increase. TAX CAPACITY AND TAX INCREMENT FINANCING TAX CAPACITY TEN YEAR HISTORY (1989 - 1998) 14,CXXl,CXXl 12,CXXl,CXXl 10,CXXl,CXXl f! 8,CXXl,CXXl .l!! '0 Q 6,CXXl,CXXl 4,CXXl,CXXl 2,CXXl,CXXl 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 Year III Taxable Tax Capacity IJ Tax Increment I 9 -. . . GENERAL FUND TRENDS The statistical section of the Comprehensive Annual Financial Report contains valuable information on how the General Fund's revenue sources and expenditures by function have changed over the last ten years. In order to more easily understand the information, it has been put in graph form so that changes are easy to recognize. General Fund Revenues bv Source The first graph plots General Fund revenues by source for the last ten years. Fine revenue has remained almost constant for the ten year period. Licenses and permits, charges for service, and miscellaneous revenues have more than doubled over the last ten years. Intergovernmental revenues have increased slightly over the ten year period although several years showed decreases. As you can see, in 1989 property tax and intergovernmental revenues were very similar, each contributing between 37 and 38 percent of the total General Fund revenues. As the Legislature changed funding formulas and shifted aids from the City to the schools, intergovernmental revenues decreased slightly and larger property tax increases were needed to generate the same amount of revenue. As the intergovernmental revenues shifted, the City's share of the property tax collections increased while the school's levy was offset by additional state aid. Recent increases in intergovernmental aids relate to revenues mainly for police programs. GENERAL FUND REVENUES BY SOURCE TEN YfAR HISTORY (1989 - 1998) (Excluding Transfers In) 6,000,000 -+- Property Taxes ___ Licenses & Permits Intergvnrrtl ~ Rnes --*-Chgs for Service & Msc. -+- Total Revenues 5,000,000 4,000,000 III ... ~ 3,000,000 o 2,000,000 1,000,000 OJ ex> OJ .... ~ Oi OJ OJ .... .... N (<) ...,. 10 OJ OJ OJ OJ OJ OJ OJ OJ ,... "I"'"" ...... or- <D ...... OJ OJ OJ OJ .... .... ex> OJ OJ .... Year 10 _ . General Fund Exoenditures bv Function Public safety expenditures continue to account for the majority of the General Fund expenditures - 52 percent in 1989 and 54 percent in 1999. Keep in mind that this excludes capital outlay. If capital outlay, which is now budgeted to equipment certificates and equipment reserves was included, public safety expenditures would make up an even greater share of the total. Although culture and recreation makes up the smallest portion of General Fund expenditures, it has increased the most over the ten year period. In 1989, 2.45 percent of the total was spent on culture and recreation, and in 1998, 9.11 percent of the total was spent on culture and recreation. Both general government and public works expenditures have increased over the ten year period. However, as a percentage of the total, general government has decreased by 2 percent and public works has decreased by 6.5 percent. Public works expenditures for non-capital items have not kept pace with increases in public safety departments. General government has decreased as a percentage even though the planning, economic development, and city hall maintenance departments have grown. . GENERAL FUND EXPENDITURES BY FUNCTION TEN YF:AR HISTORY (1989 - 1998) (excluding Transfers OUt) 6,000,000 5,000,000 4,000,000 f .!! 3,000,000 '0 c 2,000,000 1,000,000 Ol en Ol ..... N Ol Ol ..... l") Ol Ol ..... v Ol Ol ..... Il) Ol Ol ..... (0 Ol Ol ..... ..... Ol Ol ..... o Ol Ol ..... m Ol ..... Year . 11 -+- General Government __ Public Safety Pubfic Works -*- Culture & Rec. -+- Total Expenditures en Ol Ol ..... .. . . General Fund BudQet and Fund Balance There is an interrelationship between ending General Fund fund balance and the upcoming year's adopted budget. The City's auditor recommends a minimum fund balance of approximately 35 to 40 percent of the upcoming year's budget as an appropriate level for the fund balance. As outlined in the transmittal letter of the CAFR, the City's General Fund balance for the period ended December 31, 1998, is 36.79 percent of the 1999 adopted budget. Because the General Fund cash inflows do not coincide with cash outflows, it is important to maintain an adequate cash reserve in order to meet operating expenditures. General Fund cash balance is typically lowest in April or May and reaches a high point in December. In previous years when the fund balance was less than 30 percent of the upcoming year's budget, the General Fund experienced a cash deficit in April and/or May. Since the fund balance has increased, this has not occurred and adequate cash has been available throughout the year to meet General Fund obligations. The General Fund fund balance has continued to see slow but steady growth with the exception of 1998. The 1998 fund balance did not increase based on a motion made by the City Council to transfer excess funds to the development fund. Because the balance did not increase in 1998, it will be important to carefully monitor the 1999 fund balance to ensure that there is adequate growth to maintain proportionate ratio to the 2000 adopted budget. The 1999 budget increased 9.3 percent over the 1998 budget. If a similar increase is approved for the 2000 budget, the fund balance will need to increase $200,000 in order to maintain a constant fund balance to budget percentage. In the past, all of the increases in the fund balance have been due to higher than expected growth related revenues. When budgeting, the growth related revenues have been estimated conservatively for several reasons. First, it is impossible to guess what the economy may do, which could have a significant impact on the amount of revenues received. Second, it is not prudent to rely on uncertain revenue sources to a high degree to fund necessary programs and services. Third, the revenues generated in excess of budget amounts have allowed the fund balance to increase and have substantially improved the City's financial position. Maintaining a healthy fund balance is especially important now in consideration of the amount of bonds that the City will issue in 1999 and 2000 to fund major improvement projects. 12 _ .5,OOJ,OOJ 4,500,OOJ 4,OOJ,00J 3,500,00J 3,OOJ,00J III ... ~ 2,500,OOJ c 2,OOJ,OOJ 1,500,00J 1,00J,00J 5OO,OOJ . 400,000 350,000 300,000 250,000 III ... .!!! 200,000 '0 c 150,000 100,000 50,000 . GENERAL FUND BUDGET AND FUND BALANCE GROWTH TEN YEAR HISTORY (1989 . 1998) Ii] Fund Balance . Adopted Budget 1989 1900 1991 1992 1993 1994 1995 1996 1997 1998 Year GENERAL FUND CHANGES IN FUND BALANCE TEN YEAR HISTORY (1989 - 1998) 1989 1993 1994 1996 1998 1997 1990 1992 1995 1991 Year 13 -. OTHER ISSUES ,Pavroll and Financial Systems and the Year 2000 In 1998, the Finance Department converted its financial payroll, accounts receivable, fixed asset, accounts payable, and cash receipts program from an IBM mini computer to a PC based system which required no new hardware since it runs on the current network. This conversion consumed much of the department's time for the first six to eight months of the year. As part of the conversion the entire chart of accounts was reviewed and revised to provide more of a program based system. This will allow the various departments to budget and account for expenditures by program. Hopefully, some of this program data can be incorporated into the budget process so the Council is aware of, and can evaluate, the cost and effectiveness of the various programs. .. This conversion also addressed the department's Y2K issues. All the programs are Y2K compliant and, therefore, we do not anticipate any problems which would disrupt operations in January 2000. At this time there are several minor upgrades which need to be made to the network in order to bring the network into compliance. This includes an upgrade of the Novell operating system and updating all of the PC operating systems and the Microsoft Office programs. Anticipated expenditures for this upgrade will be between the $2,000-$5,000 range depending upon the Novell operating upgrade selected. Investments A listing of the City's investments held during 1998 is provided at the end of this Report for your review. No changes were made to the investment policy in 1998. The policy adopted in 1997 closely follows state statute and reinforces that safety and liquidity are of more importance than yield. Sample Financial Reports Since the conversion to the new financial system, cash and budget reports have not been provided to the Council as in the past. Several report samples are included in the back of this Report for your review. Starting in the next month or two, staff will provide monthly or quarterly information to the Council including cash balances and General Fund actual and budget data. If there is additional information that the Council would like provided, notify the Finance Department and the appropriate report(s) will be distributed. . Certificate of Achievement for Excellence in Financial Reportinq The City received was awarded a Certificate of Achievement for Excellence in Financial Reporting for its Comprehensive Annual Financial Report (CAFR) for 14 -. . . the Year Ended December 31, 1997. The City has received this award each year since 1989. The 1998 CAFR will be submitted to the Government Finance Officer's Association for review. Bond RatinQ Last year there was considerable discussion about the City's bond rating. The rating classifications changed and there was some consideration of trying to increase to A3 from Baa1. Given that the City will be issuing almost $6,000,000 of debt in 1999 with the strong possibility of another sizable issue in 2000, it is more likely that maintaining the current rating will be the main focus. Moody's, the agency that rates the City's bonds, will be here June 15, 1999, to tour the City. This will help Moody's understand issues facing the City and how the growth has been handled in the past as that is a good indication of future planning efforts. 15 ,- 1998 INVESTMENT SCHEDULE Purchase Maturity Interest Maturity Broker Type Date Date Rate Value Oain Bosworth A 4/4/95 1/1/98 7.40% 295,000.00 Piper Jaffray CP 8/20/97 1n/98 5.47% 400,000.00 Smith Barney CP 10/27/97 1121198 5.65% 400,000.00 Piper Jaffray CP 12/1/97 1/21/98 5.78% 300,000.00 Smith Barney CP 4/29/97 1/23/98 6.13% 941,000.00 Smith Barney CP 1/21/98 1/28/98 5.50% 400,000.00 Oain Bosworth CP 9/4/97 1/30/98 5.78% 1,000,000.00 Smith Barney CP 1/23/98 1/30/98 5.48% 941,000.00 Smith Barney CP 1/28/98 1/30/98 5.55% 400,000.00 Piper Jaffray CP 10/22/97 2/4/98 5.60% 300,000.00 Oain Bosworth CP 12/1/97 2/18/98 5.72% 500,000.00 Smith Barney A 9/2/97 2/26/98 7.00% 200,000.00 Piper Jaffray CP 12/4/97 3/3/98 5.73% 300,000.00 Piper Jaffray A 10/20/97 3/5198 6.10% 300,000.00 Piper Jaffray CP 12/4/97 3/18/98 5.70% 500,000.00 Smith Barney CP 3/1 8/98 3/24/98 0.0545 150,000.00 Prudential Securities A 12/24/96 12/24/98 6.00% 300,000.00 _ Smith Barney A 3/18/97 3/18/98 7.01% 150,000.00 Smith Barney A 3/19/96 3/19/98 6.06% 500,000.00 Smith Barney A 12/20/96 3/20/98 6.27% 600,000.00 Oain Bosworth CP 12/5/97 4/8/98 5.70% 330,000.00 Piper Jaffray CP 12/4/97 4/21/98 5.68% 500,000.00 Piper Jaffray CP 1n/98 4121/98 5.45% 400,000.00 Piper Jaffray A 12/16/97 4/24/00 5.90% 200,000.00 Oain Bosworth CP 12/4/97 5/6/98 5.63% 408,000.00 Oain Bosworth CP 5/6/98 5/14/98 5.53% 408,485.64 Oain Bosworth CP 12/4/97 516198 5.63% 408,000.00 Oain Bosworth CP 12/4/97 5/20/98 5.63% 400,000.00 Prudential Securities CO 5/22/91 5/22/98 8.15% 75,000.00 Piper Jaffray A 3/18/96 5/24/98 6.12% 350,000.00 Oain Bosworth CP 1/2/98 6/2/98 5.69% 321,000.00 Piper Jaffray CP 2/4/98 6/16/98 5.36% 500,000.00 Oain Bosworth A 6/23/97 12/23/02 7.05% 300,000.00 Oain Bosworth CP 10/21/97 7117/98 5.82% 520,000.00 Oain Bosworth CP 5/20/98 7/21/98 5.63% 303,000.00 Oain Bosworth CP 7/17/98 7/21/98 5.48% 520,000.00 Oain Rauscher CP 2/18/98 7/31/98 5.58% 512,000.00 Piper Jaffray CP 3/3/98 7/31/98 5.52% 300,000.00 Oain Rauscher CP 3/20/98 7/31/98 5.67% 450,000.00 Oain Rauscher CP 4/8/98 7/31/98 5.57% 335,000.00 Piper Jaffray CP 4/21/98 7/31/98 5.45% 397,000.00 _ Oain Rauscher CP 2/4/98 8/3/98 5.57% 600,000.00 Prudential Securities CD 5/20/98 8/14/98 5.50% 98,000.00 16 . Broker Purchase Maturity Interest Maturity Type Date Date Rate Value Dain Bosworth CP 6/2/98 8/17/98 5.50% 324,000.00 Dain Bosworth CP 6/23/98 8/18/98 5.73% 450,000.00 Dain Bosworth CP 8/18/98 9/1/98 5.59% 450,000.00 Dain Bosworth A 12/7/95 9/8/98 5.75% 100,000.00 Piper Jaffray CP 7/8/98 9/8/98 5.53% 300,000.00 Piper Jaffray CP 7/31/98 9/8/98 5.59% 500,000.00 Dain Bosworth CP 6/23/98 9/22/98 5.71% 500,000.00 Smith Barney CD 9/29/93 9/29/98 5.00% 90,000.00 Piper Jaffray CP 7/8/98 1 0/6/98 5.52% 400,000.00 Piper Jaffray CP 7/31/98 1 0/6/98 5.56% 500,000.00 Piper Jaffray FNMA 5/20/98 10/14/98 6.20% 200,000.00 Prudential Securities A 4/16/98 10/16/98 6.02% 300,000.00 Dain Bosworth A 9/27/96 10/19/98 6.55% 400,000.00 Dain Bosworth FHL 6/23/98 10/20/98 5.78% 221,138.78 Dain Bosworth CP 7/8/98 10/20/98 5.68% 300,000.00 Piper Jaffray CP 7/31/98 10/20/98 5.56% 300,000.00 Smith Barney CP 7/31/98 1 0/30/98 5.53% 500,000.00 Dain Bosworth CP 7/8/98 11/2/98 5.69% 400,000.00 Dain Rauscher CP 11/2/98 11/10/98 5.33% 400,000.00 Piper Jaffray CP 7/31/98 11/16/98 5.55% 500,000.00 Dain Bosworth CP 7/21/98 11/17/98 5.66% 500,000.00 Dain Rauscher CP 11/17/98 11/24/98 5.10% 500,000.00 . Piper Jaffray CP 11/16/98 11/25/98 5.10% 200,000.00 Dain Bosworth FHL 5/14/98 11/30/98 6.91% 200,000.00 Piper Jaffray A 8n/95 12/1/98 6.27% 100,000.00 Piper Jaffray CP 11/25/09 12/1/98 4.91% 200,000.00 Dain Rauscher CP 11/10/98 12/8/98 5.34% 280,000.00 Dain Bosworth CP 8/25/98 12/10/98 5.63% 371,000.00 Dain Bosworth CP 8/25/98 12/10/98 5.63% 100,000.00 Dain Rauscher CP 12/10/98 12/11/98 4.77% 471,000.00 Piper Jaffray CP 10/20/98 12/15/98 5.09% 300,000.00 . 17 CASH BALANCES REPORT Cjty of Elk River Date: 05/13/99 Time: 3:35pm Page: 1 YEAR: THROUGH DECEMBER --------------------------------------------------------------------------------------------------------------------------------- Account Number Beginning Balance Debit Credit Ending Balance --~-------------------------------------------------------------------------------------------------------------------------- F~ 101 GENERAL FUND 1010 Cash 2,298,969.07 646,357.24 1,830,956.67 1,114,369.64 ----------------- ----------------- ----------------- ----------------- Fund #: 101 2,298,969.07 646,357.24 1,830,956.67 1,114,369.64 Fund #: 211 LIBRARY 1010 Cash 114,408.31 15,726.15 9,341.13 120,793.33 ----------------- ----------------- ----------------- ----------------- Fund #: 211 114,408.31 15,726.15 9,341.13 120,793.33 Fund #: 221 ICE ARENA 1010 Cash -128,183.91 353,704.62 135,858.62 89,662.09 ----------------- ----------------- ----------------- ----------------- Fund #: 221 -128,183.91 353,704.62 135,858.62 89,662.09 Fund #: 223 SR CITIZEN ACCOUNT 1010 Cash 10,579.13 2,268.19 917.32 11,930.00 ----------------- ----------------- ----------------- ----------------- Fund #: 223 10,579.13 2,268.19 917.32 11,930.00 Fund #: 225 PARK DEDICATION 1010 Cash 214,385.01 35,141.84 52,131.87 197,394.98 ----------------- ----------------- ----------------- ----------------- Fund #: 225 214,385.01 35,141.84 52,131.87 197,394.98 Fund #: 228 LANDFILL 1010 Cash 871,860.55 82,336.36 87,624.91 866,572.00 ----------------- ----------------- ----------------- ----------------- Fund #: 228 871,860.55 82,336.36 87,624.91 866,572.00 Fund #: 231 LANDFILL-CONST DEBRIS 1010 Cash 192,746.64 3,396.58 0.00 196,143.22 FU. 231 ----------------- .---------------- ----------------- ----------------- 192,746.64 3,396.58 0.00 196,143.22 Fund #: 240 MICRO LOAN FUND 1010 Cash 332,986.40 61,113.86 34,062.88 360,037.38 ----------------- ----------------- ----------------- --------~-------- Fund #: 240 332,986.40 61,113.86 34,062.88 360,037.38 Fund #: 241 DTED LOAN FUND 1010 Cash 64,607.96 11,090.36 28,632.65 47,065.67 ----------------- ----------------- ----------------- ----------------- Fund #: 241 64,607.96 11,090.36 28,632.65 47,065.67 Fund #: 245 DEVELOPMENT FUND 1010 Cash 698,081.93 97,369.28 8,311.25 787,139.96 ----------------- ----------------- ----------------- ----------------- Fund #: 245 698,081.93 97,369.28 8,311.25 787,139.96 Fund #: 290 CAPITAL OUTLAY RESERVE 1010 Cash 510,909.54 99,050.50 65,161.95 544,798.09 ----------------- ----------------- ----------------- ----------------- Fund #: 290 510,909.54 99,050.50 65,161. 95 544,798.09 Fund #: 291 INSURANCE RESERVE 1010 Cash 322,276.32 71,565.28 11,929.75 381,911.85 ----------------- ----------------- ----------------- ----------------- Fund #: 291 322,276.32 71,565.28 11 ,929.75 381,911.85 Fund #: 292 GOVT BUILDINGS RESERVE 1010 Cash 708,869.54 131,844.32 0.00 840,713.86 ----------------- ----------------- ----------------- ----------------- Fund #: 292 708,869.54 131,844.32 0.00 840,713.86 Fund #: 293 STREET IMPROVEMENT RESERVE . Cash 564,146.89 60,707.19 0.00 624,854.08 ----------------- ----------------- ----------------- ----------------- Fund #: 293 564,146.89 60,707.19 0.00 624,854.08 Fund #: 294 DRUG FORFEITURE RESERVE 1010 Cash 28,406.48 882.44 392.19 28,896.73 City of Elk River For the Period: 04/01/99 to 04/30/99 Fund: 101 GENERAL FUND Revenues TAXES LICENSES , PERKITS INTERGOVERNMENTAL REVENUE CHARGES FOR SERVICES FINES OTHER REVENUE TRANSFERS IN Revenues Expendi tures Dept Group: 110 MAYOR , COUNCIL Dept: 110.111 MAYOR' COUNCIL PERSOOAL SERVICES SUPPLIES OTHER SERVICES , CHARGES MAYOR , COUNCIL Dept: 110.112 CABLE TV/VIDEO PERSOOAL SERVI CES SU PPLI ES OTHER SERVICES , CHARGES CABLE TV/VIDEO MAYOR , COUNCI L Dept Group: 120 ADMINISTRATIOO Dept: 120.121 ADMINISTRATIVE SERVICES PERSOOAL SERVI CES SUPPLIES OTHER SERVICES , CHARGES CAPITAL OUTLAY ADMINISTRATIVE SERVICES Dept: 120.123 ELECTIOOS CAPITAL OUTLAY ELECTI ONS ADMINISTRATIOO Dept Group: 13 0 FINANCE Dept: 130.131 FINANCE PERSOOAL SERVICES SUPPLIES OTHER SERVICES , CHARGES FINANCE FINANCE Dept: 140.140 LEGAL OTHER SERVICES , CHARGES LEGAL Dept Group: 150 PLANNING Dept: 150.151 PLANNING PERSOOAL SERVICES SUPPLIES OTHER SERVICES , CHARGES PLANNING Dept: 150.152 PLANNING COMMISSIOO PERSOOAL SERVICES OTHER SERVICES , CHARGES PLANNING COMMISSIOO REVENUE/EXPENDITURE REPORT Date: 05/07/99 Time: 3:13pm Page: 1 Original Budget Amended Budget YTD Actual Curr Mth Encumbered YTD Unenc. Balance 'Bud .' 3,034,950.00 3,034,950.00 0.00 0.00 0.00 3,034,950.00 0.0 351,150.00 351,150.00 178,003.81 71,305.90 0.00 173,146.19 50.7 987,800.00 987,800.00 15,857.75 0.00 0.00 971,942.25 1.6 436,500.00 436,500.00 202,815.98 146,572.73 0.00 233,684. 02 46.5 95,000.00 95,000.00 31,080.61 9,905.11 0.00 63,919.39 32.7 78,250.00 78,250.00 14,968.15 1,945.79 0.00 63,281. 85 19.1 354,800.00 354,800.00 30,000.00 7,500.00 0.00 324,800.00 8.5 ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------ 5,338,450.00 5,338,450.00 472,726.30 237,229.53 0.00 4,865,723.70 8.9 34,650.00 34,650.00 13,199.79 4,830.48 0.00 21,450.21 38.1 1,500.00 1,500.00 181.13 66.04 0.00 1,318.87 12.1 56,950.00 56,950.00 6,437.08 3,508.92 0.00 50, 512.92 11.3 ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------ 93,100.00 93,100.00 19,818.00 8,405.44 0.00 73,282.00 21.3 9,800.00 9,800.00 1,490.12 618.99 0.00 8,309.88 15.2 500.00 500.00 649.04 0.00 0.00 -149.04 129.8 3,000.00 3,000.00 64.84 0.00 0.00 2,935.16 2.2 13,300.00 2,204.00 618.99 0.00 11,096.00 16.6 13,300.00 106,400.00 106,400.00 22,022.00 9,024.43 0.00 84,378.00 20.7 250,450.00 250,450.00 78,568.54 27,857.90 0.00 171,881.46 31.4 6,750.00 6,750.00 1,648.35 490.26 0.00 5,101. 65 24.4 33,100.00 33,100.00 14,475.75 3,865.15 0.00 18,624.25 43.7 12,550.00 12,550.00 5,765.61 3,104.16 0.00 6,784.39 45.9 . ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------ 302,850.00 302,850.00 100,458.25 35,317.47 0.00 202,391. 75 33.2 13,400.00 13,400.00 0.00 0.00 0.00 13,400.00 0.0 ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------ 13,400.00 13,400.00 0;00 0.00 0.00 13,400.00 0.0 316,250.00 316,250.00 100,458.25 35,317 .47 0.00 215,791. 75 31.8 224,350.00 224,350.00 71,936.52 25,801. 43 0.00 152,413.48 32.1 4,450.00 4,450.00 2,536.59 1,014.11 0.00 1,913.41 57.0 50,750.00 50,750.00 17,188.72 10,584.54 0.00 33,561.28 33.9 ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------ 279,550.00 279,550.00 91,661. 83 37,400.08 0.00 187,888.17 32.8 279,550.00 279,550.00 91,661. 83 37,400.08 0.00 187,888.17 32.8 72,600.00 72,600.00 7,267.16 4,097.13 0.00 65,332.84 10.0 ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------ 72,600.00 72,600.00 7,267.16 4,097.13 0.00 65,332.84 10.0 189,200.00 189,200.00 40,237.86 14,575.75 0.00 148,962.14 21.3 3,000.00 3,000.00 1,227.15 961. 52 0.00 1,772.85 40.9 22,850.00 22,850.00 5,995.26 3,374.95 0.00 16,854.74 26.2 ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------ 215,050.00 215,050.00 47,460.27 18,912.22 0.00 167,589.73 22.1 1,500.00 1,500.00 193.88 193.88 0.00 1,306.12 12.9 . 5,800.00 5,800.00 314.01 158.88 0.00 5,485.99 5.4 7,300.00 507.89 352.76 0.00 6,792.11 7.0 7,300.00 REVENUE/EXPENDITURE REPORT Date: 05/07/99 Time: 3:13pm City of Elk River Page: 2 ..------------------------------------------------------------------------------------------------------------------------------------------------------------ For the Period: 04/01/99 to 04/30/99 Original Budget Amended Budget YTD Actual Curr Mth Encumbered YTD Unenc. Balance % Bud ~.~~:~~~~~-;;~m-----mmm-----m--------------------------_________________m______________________m___________mm________.___m_______ PLANNING Dept: 160.160 CITY HALL MAINTENANCE PERSONAL SERVICES SUPPLIES OTHER SERVI CES , CHARGES CAPITAL OUTLAY CITY HALL MAINTENANCE Dept: 190.190 CONTINGENCY OTHER SERVICES , CHARGES CONTINGENCY Dept Group: 210 POLICE Dept: 210.211 POLICE ADMINISTRATION PERSONAL SERVICES SUPPLIES OTHER SERVI CES , CHARGES CAPITAL OUTLAY POLICE ADMINISTRATION Dept: 210.212 PATROL PERSONAL SERVI CES SUPPLIES OTHER SERVICES , CHARGES PATROL Dept: 210.213 INVESTIGATIONS PERSONAL SERVICES .PPLIES HER SERVICES , CHARGES INVESTIGATIONS Dept: 210.214 DARE PERSONAL SERVICES SUPPLIES OTHER SERVICES , CHARGES DARE Dept: 210.215 SUPPORT SERVICES PERSONAL SERVICES SUPPLIES OTHER SERVICES , CHARGES SUPPORT SERVICES Dept: 210.216 POLICE RESERVE PERSONAL SERVICES SUPPLIES OTHER SERVICES , CHARGES POLICE RESERVE Dept: 210.217 SAFE' SOBER PERSONAL SERVICES SAFE , SOBER Dept: 210.219 BUILDING MAINTENANCE SUPPLI ES OTHER SERVICES , CHARGES BUILDING MAINTENANCE .OLICE Dept Group: 230 FIRE Dept: 230.231 FIRE ADMINISTRATION PERSONAL SERVICES SUPPLIES ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------ 222,350.00 222,350.00 47,968.16 19,264.98 0.00 174,381. 84 21.6 20,300.00 20,300.00 11,331.61 3,917.43 0.00 8,968.39 55.8 7,000.00 7,000.00 1,620.39 782.61 0.00 5,379.61 23.1 39,500.00 39,500.00 9,339.80 3,411.63 0.00 30,160.20 23.6 1,000.00 1,000.00 0.00 0.00 0.00 1,000.00 0.0 ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------ 67,800.00 67,800.00 22,291.80 8,111.67 0.00 45,508.20 32.9 106,650.00 106,650.00 -2,667.00 0.00 0.00 109,317.00 -2.5 ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------ 106,650.00 106,650.00 -2,667.00 0.00 0.00 109,317 .00 -2.5 220,750.00 220,750.00 114,337.58 35,788.52 0.00 106,412.42 51.8 11,900.00 11,900.00 8,182.31 1,618.99 0.00 3,717.69 68.8 77,600.00 77,600.00 -3,883.03 5,038.24 0.00 81,483.03 -5.0 6,000.00 6,000.00 -145,094.77 907.25 0.00 151,094.77 -..... ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------ 316,250.00 316,250.00 -26,457.91 43,353.00 0.00 342,707.91 -8.4 944,850.00 944,850.00 263,638.61 92,080.91 0.00 681,211. 39 27.9 71,350.00 71,350.00 22,387.09 7,069.57 0.00 48,962.91 31.4 31,700.00 31,700.00 5,828.06 2,823.25 0.00 25,871. 94 18.4 ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------ 1,047,900.00 1,047,900.00 291,853.76 101,973.73 0.00 756,046.24 27.9 187,300.00 187,300.00 66,141.22 25,665.26 0.00 121,158.78 35.3 6,350.00 6,350.00 3,480.66 585.91 0.00 2,869.34 54.8 4,800.00 4,800.00 2,911.32 1,421.58 0.00 1,888.68 60.7 ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------ 198,450.00 198,450.00 72,533.20 27,672.75 0.00 125,916.80 36.5 178,400.00 178,400.00 25,238.00 6,859.42 0.00 153,162.00 14.1 1,050.00 1,050.00 0.00 0.00 0.00 1,050.00 0.0 1,500.00 1,500.00 0.00 0.00 0.00 1,500.00 0.0 ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------ 180,950.00 180,950.00 25,238.00 6,859.42 0.00 155,712.00 13.9 231,200.00 231,200.00 48,193.77 16,004.11 0.00 183,006.23 20.8 9,350.00 9,350.00 134.33 65.00 0.00 9,215.67 1.4 7,400.00 7,400.00 2,154.43 990.00 0.00 5,245.57 29.1 ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------ 247,950.00 247,950.00 50,482.53 17,059.11 0.00 197,467.47 20.4 11,400.00 11,400.00 1,064.59 193.77 0.00 10,335.41 9.3 14,450.00 14,450.00 960.81 134. 31 0.00 13,489.19 6.6 8,600.00 8,600.00 365.95 0.00 0.00 8,234.05 4.3 ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------ 34,450.00 34,450.00 2,391.35 328.08 0.00 32,058.65 6.9 0.00 0.00 37.35 0.00 0.00 -37.35 0.0 ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------ 0.00 0.00 37.35 0.00 0.00 -37.35 0.0 1,000.00 14,150.00 1,000.00 14,150.00 1,745.97 3,171.65 189.44 1,011.75 0.00 0.00 -745.97 174.6 10,978.35 22.4 ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------ 15,150.00 15,150.00 4,917.62 1,201.19 0.00 10,232.38 32.5 ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------ 2,041,100.00 2,041,100.00 420,995.90 198,447 .28 0.00 1,620,104.10 20.6 180,150.00 28,650.00 180,150.00 28,650.00 50,124.57 8,755.41 21,339.44 2,221.15 0.00 0.00 130,025.43 27.8 19,894.59 30.6 City of Elk River For the Period: 04/01/99 to 04/30/99 Fund: 101 GENERAL FUND Expenditures Dept Group: 230 FIRE Dept: 230.231 FIRE ADMINISTRATIOO OTHER SERVICES , CHARGES FIRE ADMINISTRATIOO Dept: 230.232 FIRE INSPECTIOOS PERSOOAL SERVICES SUPPLIES OTHER SERVI CES , CHARGES FIRE INSPECTIOOS Dept: 230.233 EMERGENCY PREPAREDNESS PERSOOAL SERVICES SUPPLIES OTHER SERVICES , CHARGES EMERGENCY PREPAREDNESS REVENUE/EXPENDITURE REPORT Date: 05/07/99 Time: 3:13pm Page: 3 Original Budget Amended Budget Unenc. Balance % Bud YTD Actual Curr Mth Encumbered YTD .. 49,150.00 49,150.00 12,044.05 5,052.14 0.00 37,105.95 24.5 ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------ 257,950.00 257,950.00 70,924.03 28,612.73 0.00 187,025.97 27.5 27,600.00 27,600.00 6,395.34 2,361.33 0.00 21,204.66 23.2 900.00 900.00 252.50 0.00 0.00 647.50 28.1 1,650.00 1,650.00 303.63 6.63 0.00 1,346.37 18.4 ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------ 30,150.00 30,150.00 6,951.47 2,367.96 0.00 23,198.53 23.1 7,100.00 7,100.00 2,282.72 827.38 0.00 4,817.28 32.2 1,850.00 1,850.00 530.39 530.39 0.00 1,319.61 28.7 5,100.00 5,100.00 586.32 167.74 0.00 4,513.68 11.5 14,050.00 0.00 10,650.57 24.2 14,050.00 3,399.43 1,525.51 FIRE 302,150.00 302,150.00 81,274.93 32,506.20 0.00 220,875.07 26.9 Dept Group: 240 INSPECTIOOS/ENVIROOMENTAL Dept: 240.241 INSPECTIOOS ADMINISTRATIOO PERSOOAL SERVICES 363,450.00 363,450.00 102,082.22 39,639.44 0.00 261,367.78 28.1 SUPPLI ES 11,800.00 11,800.00 2,819.00 1,595.99 0.00 8,981.00 23.9 OTHER SERVICES , CHARGES 21,500.00 21,500.00 9,646.23 1,400.65 0.00 11,853.77 44.9 CAPITAL OUTLAY 2,600.00 2,600.00 864.80 216.20 0.00 1,735.20 33.3 ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------ INSPECTIOOS ADMINISTRATIOO INSPECTIOOS/ENVIROOMENTAL Dept Group: 310 STREETS Dept: 310.312 STREET MAINTENANCE PERSOOAL SERVICES SUPPLIES OTHER SERVICES , CHARGES STREET MAINTENANCE Dept: 310.313 SNOW REMOVAL PERSOOAL SERVICES SUPPLIES OTHER SERVICES , CHARGES SNOW REMOVAL Dept: 310.314 STREET LIGHTING OTHER SERVI CES , CHARGES STREET LIGHTING Dept: 310.315 EQUIPMENT SERVICES PERSOOAL SERVICES SUPPLI ES OTHER SERVICES , CHARGES EQUIPMENT SERVICES STREETS Dept: 330.330 ENGINEERING OTHER SERVICES , CHARGES ENGINEERING Dept Group: 510 PARKS Dept: 510.511 PARK MAINTENANCE PERSOOAL SERVICES SUPPLIES OTHER SERVICES , CHARGES PARK MAINTENANCE 399,350.00 283,937.75 28.9 399,350.00 42,852.28 0.00 115,412.25 399,350.00 399,350.00 115,412.25 42,852.28 0.00 283,937.75 28.9 . 300,200.00 300,200.00 86,821. 78 33,440.73 0.00 213,378.22 28.9 75,000.00 75,000.00 24,042.56 11,783.65 0.00 50,957.44 32.1 135,100.00 135,100.00 12,707.01 4,132.58 0.00 122,392.99 9.4 ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------ 510,300.00 510,300.00 123,571.35 49,356.96 0.00 386,728.65 24.2 89,050.00 89,050.00 40,954.16 690.76 0.00 48,095.84 46.0 25,000.00 25,000.00 18,613.75 2,739.12 0.00 6,386.25 74.5 10,500.00 10,500.00 3,040.00 865.00 0.00 7,460.00 29.0 ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------ 124,550.00 124,550.00 62,607.91 4,294.88 0.00 61,942.09 50.3 1,500.00 1,500.00 912.49 323.05 0.00 587.51 60.8 ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------ 1,500.00 1,500.00 912.49 323.05 0.00 587.51 60.8 80,700.00 80,700.00 37,382.03 12,652.28 0.00 43,317.97 46.3 52,000.00 52,000.00 23,789.79 10,354.68 0.00 28,210.21 45.7 3,500.00 3,500.00 0.00 0.00 0.00 3,500.00 0.0 ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------ 136,200.00 136,200.00 61,171.82 23,006.96 0.00 75,028.18 44.9 772,550.00 772,550.00 248,263.57 76,9B1.85 0.00 524,286.43 32.1 42,000.00 42,000.00 33,676.62 15,116.76 0.00 8,323.38 80.2 ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------ 42,000.00 42,000.00 33,676.62 15,116.76 0.00 8,323.38 80.2 70,700.00 70,700.00 24,709.15 14,503.69 0.00 45,990.85 34.9 . 28,000.00 28,000.00 4,308.83 1,353.67 0.00 23,691.17 15.4 33,800.00 33,800.00 3,236.49 369.64 0.00 30,563.51 9.6 ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------ 132,500.00 132,500.00 0.00 100,245.53 24.3 32,254.47 16,227.00 REVENUE/EXPENDITURE REPORT Date: 05/07/99 Time: 3:13pm City of Elk River Page: 4 ~------------------------------------------------------------------------------------------------------------------------------------------------------------ For the Period: 04/01/99 to 04/30/99 Original Budget Amended Budget YTD Actual Curr Mth Encumbered YTD Unenc. Balance % Bud __.______________________n______________________________________________________________________________________________------------------------------- . F 1 GENERAL FUND Exp tures Dept Group: 510 PARKS Dept: 510.512 ATHLETIC FIELDS PERSONAL SERVICES SUPPLIES OTHER SERVICES , CHARGES CAPITAL OUTLAY 26,900.00 6,000.00 4,900.00 4,000.00 26,900.00 6,000.00 4,900.00 4,000.00 82.94 996.03 2,183.15 0.00 82.94 49.12 1,911.71 0.00 0.00 0.00 0.00 0.00 26,817.06 5,003.97 2,716.85 4,000.00 0.3 16.6 44.6 0.0 Dept: 510.513 ICE RINKS PERSONAL SERVICES SUPPLIES OTHER SERVICES , CHARGES CAPITAL OUTLAY 41,800.00 41,800.00 3,262.12 2,043.77 0.00 38,537.88 7.8 4,500.00 4,500.00 3,107.21 0.00 0.00 1,392.79 69.0 250.00 250.00 226.15 0.00 0.00 23.85 90.5 2,000.00 2,000.00 328.67 46.70 0.00 1,671.33 16.4 1,000.00 1,000.00 0.00 0.00 0.00 1,000.00 0.0 ATHLETIC FIELDS I CE RINKS 7,750.00 Dept: 510.514 SHADE TREE PERSONAL SERVICES SUPPLIES OTHER SERVI CES , CHARGES 4,500.00 5,000.00 2,000.00 SHADE TREE 11,500.00 PARKS 193,550.00 Dept Group: 520 RECREATION Dept: 520.521 RECREATION ADMINISTRATION PERSONAL SERVICES OTHER SERVI CES , CHARGES 11,600.00 69,100.00 RECREATION ADMINISTRATION .520.522 ADULT RECREATION ERSONAL SERVICES OTHER SERVICES , CHARGES 80,700.00 0.00 12,250.00 ADULT RECREATION 12,250.00 Dept: 520.523 YOUTH RECREATION PERSONAL SERVICES SUPPLI ES OTHER SERVICES , CHARGES 47,700.00 13,000.00 26,000.00 YOUTH RECREATION 86,700.00 Dept: 520.524 YOUTH INITIATIVES PERSONAL SERVICES SUPPLIES OTHER SERVICES , CHARGES 37,800.00 1,000.00 23,000.00 YOUTH INITIATIVES 61,800.00 RECREATION 241,450.00 Dept Group: 550 SR CITIZEN PROGRAMS Dept: 550.551 SR CITIZEN PROGRAMS PERSONAL SERVICES SUPPLIES OTHER SERVICES , CHARGES 51,350.00 650.00 5,900.00 SR CITIZEN PROGRAMS 57,900.00 7,750.00 4,500.00 5,000.00 2,000.00 11,500.00 193,550.00 11,600.00 69,100.00 80,700.00 0.00 12,250.00 12,250.00 47,700.00 13,000.00 26,000.00 86,700.00 37,800.00 1,000.00 23,000.00 61,800.00 241,450.00 51,350.00 650.00 5,900.00 57,900.00 3,662.03 0.00 0.00 0.00 0.00 39,178.62 8,006.19 12,455.10 20,461.29 1,114.74 0.00 1,114.74 3,574.93 0.00 0.00 3,574.93 7,645.51 270.76 1,703.70 9,619.97 34,770.93 12,243.85 71.24 2,173.45 14,488.54 46.70 0.00 0.00 0.00 0.00 18,317.47 7,018.36 59.23 7,077.59 45.21 0.00 45.21 1,472.14 0.00 0.00 1,472 .14 3,031.44 130.39 544.34 3,706.17 12,301.11 4,355.68 16.07 997.73 5,369.4B 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,087.97 47.3 4,500.00 0.0 5,000.00 0.0 2,000.00 0.0 11,500.00 0.0 154,371.38 20.2 3,593.81 69.0 56,644.90 18.0 60,238.71 25.4 -1,114.74 0.0 12,250.00 0.0 11,135.26 9.1 44,125.07 13,000.00 26,000.00 7.5 0.0 0.0 83,125.07 4.1 30,154.49 20.2 729.24 27.1 21,296.30 7.4 52,180.03 15.6 206,679.07 14.4 39,106.15 23.B 578.76 11.0 3,726.55 36.8 43,411.46 25.0 SR CITIZEN PROGRAMS 57,900.00 57,900.00 14,488.54 5,369.48 0.00 43,411.46 25.0 Dept Group: 600 HOUSING , ECONOMIC DEVELOPMENT .610.610 HOUSING' REDEVELOPMENT ERSONAL SERVICES 0.00 0.00 -1,281.54 -1,281.54 0.00 1,281.54 0.0 HER SERVICES , CHARGES 0.00 0.00 -203.73 -203.73 0.00 203.73 0.0 ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------ HOUSING , REDEVELOPMENT 0.00 0.00 -1,485.27 -1,485.27 0.00 1,485.27 0.0 Dept: 620.621 ECONOMIC DEVELOPMENT PERSONAL SERVICES 33,150.00 33,150.00 16,803.40 6,246.23 0.00 16,346.60 50.7 SUPPLIES 0.00 0.00 192.27 192.27 0.00 -192.27 0.0 City of Elk River REVENUE/EXPENDITURE REPORT Date: 05/07/99 Time: 3:13pm Page: 5 ------------------------------------------------------------------------------------------------------------------------------------------------------------- Unenc. Balance % Bud For the Period: 04/01/99 to 04/30/99 Original Budget Amended Budget YTD Actual Curr Mth Encumbered YTD ------------------------------------------------------------------------------------------------------------------------------------------------------------- Fund: 101 GENERAL FUND Expendi tures Dept Group: 600 HOUSING' ECONOMIC DEVELOPMENT Dept: 620.621 ECONOMIC DEVELOPMENT OTHER SERVICES , CHARGES ECONOMIC DEVELOPMENT Dept: 620.622 ENERGY CITY PERSONAL SERVICES SUPPLIES OTHER SERVI CES , CHARGES ENERGY CITY HOUSING , ECONOMIC DEVELOPMENT Dept: 700.700 GENERAL OPERATING TRANSFERS OUT GENERAL OPERATING Expendi tures Net Effect for GENERAL FUND Change in Fund Balance: Grand Total Net Effect: 0.00 0.00 750.40 -64.51 0.00 -750.40 ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------ 33,150.00 33,150.00 17,746.07 6,373.99 0.00 15,403.93 53.5 18,350.00 18,350.00 2,863.69 837.83 0.00 15,486.31 15.6 500.00 500.00 0.00 0.00 0.00 500.00 0.0 2,200.00 2,200.00 9.00 0.00 0.00 2,191.00 0.4 ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------ 21,050.00 21,050.00 2,872.69 837.83 0.00 18,177.31 13.6 54,200.00 87,600.00 87,600.00 5,363,450.00 -25,000.00 -25,000.00 54,200.00 19,133.49 5,726.55 0.00 35,066.51 35.3 87,600.00 0.00 0.00 0.00 87,600.00 0.0 87,600.00 0.00 0.00 0.00 87,600.00 5,363,450.00 1,296,197.05 520,834.74 0.00 4,067,252.95 24.2 -25,000.00 -823,470.75 -823,470.75 -283,605.21 0.00 798,470.75 -..... -25,000.00 -823,470.75 -283,605.21 0.00 798,470.75 -..... " e. 0.0 0.0 e e . . . Elk River City Council Minutes December 21. 1998 Page 3 COUNCILMEMBER FARBER MOVED TO ADOPT RESOLUTION 98-138 DECERTIFYING TAX INCREMENT FINANCING DISTRICT NO.9 LYING WITHIN DEVELOPMENT DISTRICT NO.1 IN THE CITY OF ELK RIVER. COUNCILMEMBER DIETZ SECONDED THE MOTION. THE MOTION CARRIED 5-0. 4.3. Utilities Commission Update Councilmember Dietz updated the Council on the recent Utilities Commission meeting held on December 8, 1998. 4.4. Boys & Girls Club Update Councilmember Thompson updated the City Council on the progress of the Boys and Girls Club. 4.5. Community Recreation Update Community Recreation Director Jeff Asfahl updated the Council on recent community recreation issues. Jeff Asfahl thanked Council member Holmgren for his involvement with the Community Recreation Board. 4.6. Northstar Corridor Update Planning Assistant Scott Harlicker updated the Council on the December 10, 1998, meeting of the Northstar Corridor Development Authority. 4.7. Consider 1998 Budoet Amendments Finance Director Lori Johnson reviewed the 1998 budget amendments. Assistant Police Chief Jeff Beahen reviewed the police department request concerning computers. He noted that the request for computers and software is a different proposal from the original request. He indicated that the total cost for the new proposal is $197,590 (including computers in squad cars). Mayor Duitsman indicated that there is a general fund reserve which he feels the city is putting more money in than necessary. He stated he would like to see any money over the required amount to be put in an economic development fund and an expansion fund for city hall. MAYOR DUITSMAN MOVED THAT THE 1998 YEAR END INCREASE IN THE GENERAL FUND BALANCE BE TRANSFERRED TO THE DEVELOPMENT FUND UP TO A S100,000 MAXIMUM AND TO THE GOVERNMENT BUILDING DEBT (1997 CITY HALL/POLICE STATION LEASE REVENUE REFUNDING BOND) UP TO A MAXIMUM OF S67,000; IF THE TOTAL AVAILABLE IS LESS THAN S167,000, THE AMOUNTS TRANSFERRED WILL BE DETERMINED ON A PRORATED BASIS BASED ON THE MAXIMUM TRANSFER AMOUNT. COUNCILMEMBER THOMPSeN SECONDED THE MOTION. THE MOTION CARRIED 5-0. COUNCILMEMBER THOMPSON MOVED TO APPROVE THE BUDGET AMENDMENTS AS PRESENTED AND TO LEAVE THE SNOWMOBILE REQUESTED BY THE POLICE DEPARTMENT IN THE BUDGET AMENDMENTS. COUNCILMEMBER HOLMGREN SECONDED THE MOTION. THE MOTION CARRIED 4-0-1. Councilmember Dietz abstained. 1998 BUDGET AMENDMENT DETAIL REWES Dept. Detail Total Intergovernmental Revenue Police Aid $19,000 $19,000 Charges for Services Plan Check Fees 104,000 104,000 Licenses & Permits Building Permits 170,000 Plumbing & Heating Permits 19,000 189,000 Fines & Forfeits Fines 1 8,400 18,400 Miscellaneous Revenue Interest Income 25,000 25,000 Transfers In Street Reserve 140,000) 140,000) Use of Fund Balance TOT ALJlEVENUE AMENDI\'IEt\I"I"~H":" EXPENDITURES Administration & Finance Economic Development Building & Zoning Dal'oCeSSing City Hall Police Fire Department Streets ~ .emoval 12/21/98;Bgtamend n..' ,. ...., d. ,,__... .,....... ........-- -,-.. .. ." ..... -.,. ... -. -. ... ..... ...... ".-., .... . ., H"'"'''' . ........ - ". _... 'H ...........-...-..-....,-...'.....-.-...,..... ...".........--....- . ........................ . -...... .... .......... .... 11 ) Personal Service 11 ) Personal Service 11 ) Personal Services (2) Personal Services (2) Capital Outley (2) Personal Services Cleaning Contract (2) Capital Outlay Capitel Outley 11 ) Personal Service Personal Service (2) Personal Service (3) Conferences & Schools (3) Professional Services (2) Capital Outlay (3) Capital Outlay (2)(4) Capital Outlay (2) Personal Service Equipment Repair & Maint. (2) Capital Outlay Capital Outlay 11 ) Personal Service Capital Outlay Capital Outlay Page 1 ...-...... ,......- .... . .... H""H $315.400 $4,500 $4,500 1,000 1,000 Additional Clerical Staff 7,500 9,800 1 7,300 File Server & 4 PCs 13,000 13,000 Telephone & Voice Mail Y2K Floor Scrubber 15,000 17,700) 16,500 3,000 26,800 7,500 Reduction in Work Comp 119,000) Additional Staff - Asst. Chf 40,000 Vision Software training 16,400 Data Conversion 10,000 5 PCs 10,000 Computer Y2K 150,000 Opticom/EVP 11 ,400 226,300 Relief Assn Retirement 2,650 4 air/elec auto eject outlets 1 ,400 Air Compressor 8,250 Carbon Cylinders for air packs 5,300 17,600 7,800 Computers 4,000 11,800 Pickup Snow Plow 3,000 3,000 Senior Citizen Programs (1 ) Personal Service 900 900 Contingency (1 ) Personal Services (67,300) Capital Outlay (39,500) (106,800. Transfers Out (2)(5) Ice Arena Special Revenue Fund 100,000 100,000 JOT ALEXP,EN[)ITUftE. AMENDIYIEN.T.S.' . . . . . . ., . - - - - - ...., ...,. . ........ .,.,-" ... .... .......-. ....- .... .._-......-. ...... ..--.... ---.. . ...... .' ...... -...... ...... .....--- ........ ... . ..... ,--.... ...-.... . - - - - ...... ....... ..... ..... ........ .. ...... ........... .. .........,.. - . .. ....... ........ ........... ..... ....,,- ... ...... ................. ....",..... .... ........ ....... ................. ........... ...... ......,. ........ ...... ,... ..... ....,.... . .' ......-.... ..--. --. ..... . ...........-,........ .... .... .. .... .... -. .,..... .' ........-... ...... NOTES: (1) Cost of Living Adjustment previously approved. (2) Expenditure request previously approved. (3) Police Computer - all are estimated costs which may change. (4) Previously approved but funding source not identified. (5) Year End fund deficit is an estimate only. This transfer will be based on the actual deficit. Reauest 1998 PURCHASE REQUESTS (not previously IJpproved) Snowmobile Floor Scrubber 4 air & 4 electric auto eject otlts. Light weight cylinders Update PCs Snow Plow for 1 ton Department Police Reserve City Hall Fire Fire Streets Snow Removal ENCUMBRANCE REQUESTS Personnel Ordinance Revision Council Contingency COUNCIL CONTINGENCY EXPENDITURES Adopted Budget $141,650.00 Rivers of Hope Park Referendum Sherburne County Historical Society Personnel Ordinance Revisions 2,000.00 17,022.62 3,000.00 10,000.00 Balance Available 109,627.38 Budget Amendments Personal Services Capital Outlay 67,300.00 39,500.00 Balance Available After Amendments $2,827.38 12/21/98;Bgtamend Page 2 Budaet Amendment Not needed yes - included above yes - included above yes - included above yes - included above yes - included above not needed . . $3fS.40b Amount $5,000 3,000 1 ,400 5,300 4,000 3,000 . $10,000 . . . . City of Elk River Foot Protection Policy All employees will wear footwear appropriate to their job duties. Each affected employee shall wear protective footwear when working in areas where there is a danger of foot injuries due to: · Falling and rolling objects · Objects piercing the sole · Exposure to electrical hazards Employees required to wear protective footwear would include: StreetlParks employees, Wastewater Treatment Plant employees, Building/Zoning inspectors, Fire inspectors and any City employee required to wear protective footwear as determined by their supervisor. Protective Footwear Standard · Must comply with ANSI Z41-1991 Standard which provide both impact and compression protection. · Shall be at a minimum a leather boot type with at least an over-the-ankle leather upper for support. Reimbursement Policy · The City will reimburse regular employees a maximum of $150 per year and temporary employees a maximum of $50 per year for the purchase of protective footwear. · Original receipts must be submitted to Finance for reimbursement. Adopted: . . . City of Elk River Prescription Safety Eyewear Policy Prescription Safety Eyewear 1. F or those regular employees required to wear eye protection the City will pay for basic protective eyewear for single vision, bifocal, and trifocal prescriptions (includes safety lenses, standard frame with side shields, case and dispensing fee): . Single vision - $36 . Bifocal - $52 . Trifocal - $62 . Progressive - $102 2. The City will provide one (1) complete pair of clear protective industrial safety eyewear every 2 years or at the supervisor's discretion due to prescription change or damage resulting from work-related hazards. "Clear" lenses under this definition will also include lens tints in shades 1 or 2. No transition or changeable tint lenses will be allowed. 3. Protective eyewear must comply with ANSI and OSHA approved standards. 4. All charges relating to eye examinations, optional frame styles or lens treatments will be the responsibility of the employee. Adopted: . 00 Q Z o ~ ri:I ~ ~ .~ ~ ~ - c..:> < o ri:I Q ri:I o z ::> ~ ri:I p:: t-- 0) 0) - . o o o 10 0) ~ ~~ ~ ~ > ~ I -; ~ g~ ::: c..:> ~J "'0"'0 ~~J~~ .5 E: ... 00 r2P:: 00 (I) = = (I) > (I) ~ c.,. o 00 (I) t) '" = o en "t:l (I) ~ t) (I) o '" ~ 00 t:lll "'0 as '" -I 0"'0 :s ~ .S' ::: ~~ a; _, "''''0 ~ = = ::: ~~ Cl ~ ~ ~ 00 ~ ....p:: ~ Cl ~~ - gl ~oo _.J::I CI:l ~ "'0 ~ ~ t,I .~ ~ 00 ... .J::I"'O ~ ~ o "'0 "'01 = = ..2&5 ~ P:: .... 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