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9.2. SR 11-05-2007
Item # 9.2. of fiver MEMORANDUM TO: Mayor and City Council FROM: Lori Johnson, City Administrator DATE: November 5, 2007 SUBJECT: 2008 Budget At Monday's worksession, staff will present the three enterprise fund budgets, Liquor Operations, Wastewater Treatment, and Garbage. Copies of these budgets are attached fox your review. The 2008 Liquor budget includes a transfer of funds to the Ice Arena. A request from Finance Director Tim Simon to transfer those funds in 2007 instead of 2008 is attached for your consideration. Further, as part of the Wastewater budget, the recently completed user rate study will be presented by Finance Director Tim Simon and Jessica Cook of Ehlers & Associates. The study includes a recommended rate increase; if the Council concurs, the rate increase will be approved along with the budgets in December. In addition, several changes have been made to the General Fund budget in order to create a balanced budget following the Council action to put the energy city coordinator position back in the budget. Attached is a summary of the budget adjustments staff is recommending to balance the budget. Finance Director Tim Simon and I will be prepared to go through these in more detail at Monday's meeting. `1`, d ~ Funcl: (;arbage Division: C~arba~;c,' I~ec~cling Dcnartment: Cummunin~ I~c~~cl Descr~tion of Services: The Garbage/Recycling budget is for providing proper disposal of garbage and recycling to the residents of Elk River as well as programs to educate the residents on proper ways to reduce the amount of garbage produced and ways to recycle. Goals for 2008 buciact: • Modify and increase City wide recycling efforts. • Increase the city's residential and businesses recycling numbers by 10% resulting in a decrease in the waste stream. • Conduct pilot organic waste collection program. Perfotniaucc 11lcasures: 2006 Actual 2007 Current 2008 Estimated Number of Customers 6,578 6,828 7,000 Number of Rec clin Rebates 670 1,113 2,000 City Staff Time for Rebates 13 hours 22 hours 40 hours Staffin~y Lcvels: Number of Employees (FTEs) 2006 2007 2008 .1 .1 .35 $ud~et Summary: The major changes in the budget for ZUUB are outlined as follows: • $3,000 for distribution materials and supplies to increase recycling numbers. • Residential rate increase of 2% in 2008. • The hauler contracts were extended to 2012 with a 2.9% increase in 2008. • Recycling rebates increased to $30,000. Re~~enucs/E:~pcnditures by Usc: Revenues 2005 2006 2007 2008 Variance Actual Actual Amended Budget +/- Change Charges for Services $ 1,039,045 $ 1,096,995 $ 1,140,000 $ 1,182,000 $ 42,000 3.68% Intergovernmental Revenue $ 9,255 $ 2,288 $ 6,100 $ 6,100 - - Special Assessments $ 7,098 $ 9,273 $ 5,000 $ 5,000 - - Other Revenue 11,846 13,202 6,500 17,000 10,500 161.54% Transfers In 3,480 47,667 25,000 30,000 5,000 20.00% Total $ 1,070,724 $ 1,169,425 $ 1,182,600 $ 1,240,100 $ 57,500 4.86% Expenditures 2005 2006 2007 2008 Variance Actual Actual Amended Budget +/- Change Personal Services $ 7,581 $ 5,082 $ 8,200 $ 28,800 $ 20,600 251.22% Supplies 44 2,167 - 3,000 3,000 - Other Services & Charges 1,039,824 1,065,436 1,131,600 1,200,500 68,900 6.09% Total $ 1,047,448 $ 1,072,685 $ 1,139,800 $ 1,232,300 $ 92,500 8.12% BUDGET WORKSHEET CITY OF ELK RIVER Page: 1 1013112007 2:47 pm Prior -------- ------Current Year -- - (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 1013112007 Actual Budget Budget October Total Requested Proposed Adopted Fund: 605 -GARBAGE Revenues Dept: 000.000 Acct Class: 3400 Charges for services 3731 Garbage Customer Charges 1,096,995 1,140,000 1,140,000 856,902 0 1,173,050 1,182,000 Charges for services 1,096,995 1,140,000 1,140,000 856,902 0 1,173,050 1,182,000 0 Acct Class: 3610 Special assessments 3610 Special Assmts-County 9,273 5,000 5,000 -6,718 0 5,000 5,000 Special assessments 9,273 5,000 5,000 -6,718 0 5,000 5,000 0 Acct Class: 3620 Other revenue 3621 Interest Income 5,695 1,500 1,500 6,248 0 9,000 9,000 3625 Refunds & Reimbursements 0 0 0 0 0 3629 Miscellaneous Revenue 0 0 0 1,918 0 3732 Customer Penalties 0 0 0 0 0 Other revenue 5,695 1,500 1,500 8,166 0 9,000 9,000 0 Dept: 000.000 1,111,963 1,146,500 1,146,500 858,350 0 1,187,050 1,196,000 0 Dept: 920.922 RECYCLING Acct Class: 3300 Intergovernmental revenue 3341 County ReimblGrant 2,288 0 6,100 4,924 0 6,100 6,100 Intergovernmental revenue 2,288 0 6,100 4,924 0 6,100 6,100 0 Acct Class: 3620 Other revenue 3629 Miscellaneous Revenue 7,507 0 5,000 10,199 0 8,000 8,000 Other revenue 7,507 0 5,000 10,199 0 8,000 8,000 0 Acct Class: 3920 Transfers in 3925 Transfer-Landfill 47,667 25,000 25,000 16,650 0 30,000 30,000 Transfers in 47,667 25,000 25,000 16,650 0 30,000 30,000 0 RECYCLING 57,462 25,000 36,100 31,773 0 44,100 44,100 0 Total Revenues 1,169,425 1,171,500 1,182,600 890,123 0 1,231,150 1,240,100 0 Expenditures Dept: 920.921 GARBAGE Acct Class: 4100 Personal services 4101 Regular Pay 4104 PERA 4105 FICA 4107 Medicare 4108 Insurance Personal services Acct Class: 4300 Other services & charges 4301 Audit Fees 4304 Legal Fees 4319 Other Professional Services 3,362 6,000 6,000 4,276 0 23,200 23,200 197 400 400 274 0 1,500 1,500 182 400 400 220 0 1,450 1,450 43 100 100 52 0 350 350 308 1,300 1,300 612 0 2,300 2,300 4,092 8,200 8,200 5,434 0 28,800 28,800 1,166 1,500 1,500 1,295 0 776 0 0 0 0 9,288 12,000 12,000 1,475 0 0 1,400 1,400 12,000 12,000 BUDGET WORKSHEET CITY OF ELK RIVER Page: 2 10/31/2007 2:47 pm Prior ----------------- ------Current Year - ----- (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 1013112007 Actual Budget Budget October Total Requested Proposed Adopted Fund: 605 -GARBAGE Expenditures Dept: 920.921 GARBAGE Acct Class: 4300 Other services & charges 4322 Postage 57 100 100 36 0 100 100 4384 Waste Disposal 316,425 333,000 333,000 237,045 0 331,000 349,000 4409 Contractual Services 726,090 760,000 760,000 563,250 0 749,000 785,000 4440 Miscellaneous 235 0 0 617 0 Other services & charges 1,054,037 1,106,600 1,106,600 803,718 0 1,093,500 1,147,500 0 GARBAGE 1,058,129 1,114,800 1,114,800 809,152 0 1,122,300 1,176,300 0 Dept: 920.922 RECYCLING Acct Class: 4100 Personal services 4101 Regular Pay 862 0 0 1,519 0 4102 Overtime Pay 126 0 0 836 0 4103 Part-time Pay 0 0 0 0 0 4104 PERA 59 0 0 141 0 4105 FICA 56 0 0 134 0 4107 Medicare 13 0 0 31 0 41081nsurance 0 0 0 70 0 Personal services 1,116 0 0 2,731 0 0 0 0 Acct Class: 4200 Supplies 4219 Operating Supplies 2,167 0 0 433 0 3,000 3,000 Supplies 2,167 0 0 433 0 3,000 3,000 0 Acct Class: 4300 Other services & charges 4321 Telephone 0 0 0 0 0 4322 Postage 0 0 0 0 0 4359 Publishing 2,545 0 0 1,994 0 3,000 3,000 4384 Waste Disposal 18,659 0 0 13,161 0 20,000 20,000 4409 Contractual Services 0 0 0 0 0 4440 Miscellaneous 12,175 25,000 25,000 16,650 0 30,000 30,000 Other services & charges 33,379 25,000 25,000 31,805 0 53,000 53,000 0 RECYCLING 36,662 25,000 25,000 34,969 0 56,000 56,000 0 Total Expenditures 1,094,791 1,139,800 1,139,800. 844,121 0 1,178,300 1,232,300 0 GARBAGE 74,634 31,700 42,800 46,002 0 52,850 7,800 0 Grand Total: 74,634 31,700 42,800 46,002 0 52,850 7,800 0 ~,~ ~ ''Fund: ~C'astewaeer'lrcarmcnt System Department: WaSC~«~atcr'I'rcam~cnt PLinr Description of Services: The Wastewater Treatment Plant budget provides for the administration, operation and maintenance of the sanitary sewer sy stem, laboratory and lift stations for the sanitary treatment of household, commercial and industrial waste. Goals for 2008 bud,rct: • Start phosphorus removal system when required. • Clean western '/a of collection system. • Begin Phase II of plant expansion. • Initiate quality control changes in lab. Performance Measures: Staffing Levels: 2006 2007 2008 Number of Employees (FTEs) 5.2 6.2 6.2 Budgcx Suinuiary: The major changes in the budget for 2008 are outlined as follows: • Increased costs fox chemicals. • Phase II of the Master Plan will be implemented at a cost of $4.3 million. • Utility rate increase. of 4% and connection rate increase of 5%. aZe~~enueslExpenditures bye: 2006 Actual 2007 Current 2008 Estimated Number of Lift Stations 20 21 21 Miles of Sewer Lines 71.6 73 73.5 Average Daily Flow millions of allons/da 1.13 1.17 1.21 Revenues 2005 2006 2007 2008 Variance Actual Actual Amended Budget +/- Change Charges for Services $ 1,250,222 $ 1,350,922 $ 1,320,900 $ 1,427,500 $ 106,600 8.07% Other Revenue 1,311,463 1,260,168 932,500 591,100 (341,400) -36.61% Other Financing Sources 556,429 1,134,740 - - - 0.00% Total $ 3,118,114 $ 3,745,830 $ 2,253,400 $ 2,018,600 $(234,800) -10.42% Expenditures 2005 2006 2007 2008 Variance Actual Actual Amended Budget +/- Change Personal Services $ 303,250 $ 340,768 $ 405,200 $ 431,850 $ 26,650 6.58% Supplies 65,997 69,002 156,600 244,350 87,750 56.03% Other Services & Charges 1,094,742 1,243,870 1,127,750 1,246,400 118,650 10.52% Capital Outlay/Transfer/Debt Service 183,973 109,494 317,950 4,567,650 4,249,700 0.00% Total $1,647,962 $1,763,134 $2,007,500 $6,490,250 $4,482,750 223.30% BUDGET WORKSHEET Page: 1 10/3112007 CITY OF ELK RIVER 2:08 pm Prior ---------- -------Current Year - (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 1013112007 Actual Budget Budget October Total Requested Proposed Adopted Fund: 602 -WASTEWATER TREATMENT SYSTEM Revenues Dept: 000.000 Acct Class: 3300 Intergovemmentalrevereue 3330 Other State Grants 0 0 0 0 0 Intergovemmentalrevereue 0 0 0 0 0 0 0 0 Acct Class: 3400 Charges for services 3721 Sewer Customer Charges 1,350,922 1,320,900 1,320,900 1,077,576 0 1,427,500 1,427,500 Charges for services 1,350,922 1,320,900 1,320,900 1,077,576 0 1,427,500 1,427,500 0 Acct Class: 3620 Other revenue 3621 Interest Income 280,208 100,000 100,000 214,408 0 271,100 271,100 3629 Miscellaneous Revenue 1,725 0 0 1,435 0 3725 Sewer Connection Fee 978,235 832,500 832,500 768,809 0 320,000 320,000 Other revenue 1,260,168 932,500 932,500 984,652 0 591,100 591,100 0 Acct Class: 3910 Other financing sources 3910 Sale of Assets 0 0 0 0 0 3915 Bond Proceeds 0 0 0 0 0 3970 Capital contributions 1,134,740 0 0 0 0 Other financing sources 1,134,740 0 0 0 0 0 0 0 Dept: 000.000 3,745,830 2,253,400 2,253,400 2,062,228 0 2,018,600 2,018,600 0 Total Revenues 3,745,830 2,253,400 2,253,400 2,062,228 0 2,018,600 2,018,600 0 Expenditures Dept: 900.901 WWTS ADMINISTRATION Acct Class: 4100 Personal services 4101 Regular Pay 36,716 57,050 57,050 28,886 0 62,600 62,600 4102 Overtime Pay 0 0 0 0 0 4104 PERA 2,154 3,600 3,600 1,889 0 4,050 4,050 4105 FICA 2,115 3,550 3,550 1,777 0 3,900 3,900 4106 Other Retirement Contributions 852 0 0 0 0 4107 Medicare 495 800 800 416 0 900 900 41081nsurance 3,930 6,650 6,650 3,300 0 8,250 8,250 4109 Workers Comp 5,460 6,250 6,250 4,127 0 6,250 4,600 4110 Re-employment Compensation 0 0 0 0 0 Personal services 51,722 77,900 77,900 40,395 0 85,950 84,300 0 Acct Class: 4200 Supplies 4201 Office Supplies 965 1,500 1,500 748 0 2,000 1,800 Supplies 965 1,500 1,500 748 0 2,000 1,800 0 Acct Class: 4300 Other services & charges 4301 Audit Fees 3,498 4,000 4,000 3,885 0 4,200 4,200 4303 Engineering Fees 27,329 70,000 70,000 268,746 0 70,000 70,000 4304 Legal Fees 0 0 0 0 0 BUDGET WORKSHEET CITY OF ELK RIVER Page: 2 1013112007 2:08 pm Month: 1013112007 Prior Year Actual --- Original Budget ---Current Year Amended Actual Thru Budget October -------- Estimated Total (6) Requested (7) (8) Proposed Adopted Fund: 602 -WASTEWATER TREATMENT SYSTEM Expenditures Dept: 900.901 WWTS ADMINISTRATION Acct Class: 4300 Other services & charges 4319 Other Professional Services 3,874 1,950 1,950 802 0 2,000 2,800 4321 Telephone 1,868 3,000 3,000 1,758 0 2,000 2,450 4322 Postage 375 800 800 150 0 1,000 1,000 4331 Travel, Conferences & Schools 2,168 2,250 2,250 1,292 0 2,100 2,100 4359 Publishing 0 1,200 1,200 0 0 1,200 1,200 4404 Equip RepairlMaint Services 1,054 1,350 1,350 1,339 0 1,350 1,350 4420 Depreciation 849,818 766,150 766,150 0 0 833,550 833,550 4433 Dues & Subscriptions 195 350 350 0 0 350 350 Other services & charges 890,179 851,050 851,050 277,972 0 917,750 919,000 0 Acct Class: 4600 Debt service 4601 Principal 4611 Interest 4621 Agent Fees 4625 Payment to Escrow Agent 4631 Amortization Expense Debt service Acct Class: 4700 Transfers out 4720 Transfers 4721 Transfer-General Fund 4730 Transfer-Debt Service Transfers out WWTS ADMINISTRATION Dept: 900.902 PLANT OPERATIONS Acct Class: 4100 Personal services 4101 Regular Pay 4102 Overtime Pay 4103 Part-time Pay 4104 PERA 4105 FICA 4107 Medicare 4108 Insurance 4109 Workers Comp Personal services Acct Class: 4200 Supplies 4212 Fuels & Lubs 4219 Operating Supplies 4221 Equipment Parts 0 66,631 403 0 2,624 140,000 140,000 140,000 0 145,000 55,950 55,950 31,756 0 51,650 0 0 403 0 0 0 0 0 0 0 0 0 195,950 195,950 172,159 0 196,650 145,000 51,650 69,658 229,715 20,000 22,460 272,175 1,284,699 144,315 9,857 0 9,118 9,295 2,174 15,588 0 190,347 196,650 0 0 0 0 0 20,000 20,000 20,000 0 41,000 41,000 22,500 22,500 15,000 0 15,000 15,000 42,500 42,500 35,000 0 56,000 56,000 0 1,168,900 1,168,900 526,274 0 1,258,350 1,257,750 0 142,550 142,550 130,080 0 156,450 156,450 7,900 7,900 10,669 0 10,000 10,000 0 0 0 0 9,400 9,400 9,023 0 10,800 10,800 9,350 9,350 8,745 0 10,300 10,300 2,200 2,200 2,045 0 2,400 2,400 16,600 16,600 16,344 0 20,700 20,700 0 0 293 0 188,000 188,000 177,199 0 210,650 210,650 0 1,460 2,000 2,000 1,228 0 3,000 3,000 14,444 87,700 87,700 11,508 0 156,350 156,350 21,177 23,500 23,500 15,310 0 24,000 24,000 CITY OF ELK RIVER BUDGET WORKSHEET Page: 3 1013112007 2:08 pm Prior Current Year--- - (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 1013112007 Actual Budget Budget October Total Requested Proposed Adopted Fund: 602 -WASTEWATER TREATMENT SYSTEM Expenditures Dept: 900.902 PLANT OPERATIONS Supplies 37,081 113,200 113,200 28,046 0 183,350 183,350 0 Acct Class: 4300 Other services & charges 4361 Insurance 11,408 11,500 11,500 9,666 0 10,450 10,450 4384 Waste Disposal 716 5,000 5,000 3,688 0 9,000 9,000 4389 Utilities 116,841 104,000 104,000 91,662 0 118,000 118,600 4404 Equip RepairlMaint Services 21,728 14,500 14,500 19,962 0 16,000 16,000 4405 Cleaning Services 767 600 600 543 0 900 900 4409 Contractual Services 30,413 30,000 30,000 24,232 0 40,000 40,000 4417 Uniform Rental 2,346 3,000 3,000 1,883 0 3,000 3,000 4437 Taxes & Licenses 6,128 7,050 7,050 6,060 0 8,100 8,100 Other services & charges 190,347 175,650 175,650 157,696 0 205,450 206,050 0 Acct Class: 4500 Capital outlay 4520 Buildings & Structures 0 0 0 0 0 4,300,000 4,300,000 4560 Equipment 0 28,000 28,000 23,277 0 Capital outlay 0 28,000 28,000 23,277 0 4,300,000 4,300,000 0 PLANT OPERATIONS 417,775 504,850 504,850 386,218 0 4,899,450 4,900,050 0 Dept: 900.903 LABORATORIES Acct Class: 4100 Personal services 4101 Regular Pay 28,519 34,200 34,200 27,762 0 37,550 37,550 4102 Overtime Pay 2,757 4,200 4,200 2,968 0 4,200 4,200 4103 Part-time Pay 0 0 0 0 0 4104 PERA 1,884 2,400 2,400 1,948 0 2,700 2,700 4105 FICA 1,902 2,400 2,400 1,874 0 2,600 2,600 4107 Medicare 445 550 550 438 0 600 600 41081nsurance 3,112 4,000 4,000 3,581 0 4,950 4,950 4109 Workers Comp 0 0 0 0 0 Personal services 38,619 47,750 47,750 38,571 0 52,600 52,600 0 Acct Class: 4200 Supplies 4219 Operating Supplies 10,928 9,200 9,200 9,550 0 11,200 12,000 4221 Equipment Parts 1,356 1,000 1,000 984 0 1,000 1,000 Supplies 12,284 10,200 10,200 10,534 0 12,200 13,000 0 Acct Class: 4300 Other services & charges 4319 Other Professional Services 6,920 9,000 9,000 7,690 0 9,000 9,000 4404 Equip RepairlMaint Services 94 2,000 2,000 706 0 2,000 2,000 4437 Taxes & Licenses 900 3,000 3,000 3,200 0 4,000 4,000 Other services & charges 7,914 14,000 14,000 11,596 0 15,000 15,000 0 Acct Class: 4500 Capital outlay 4560 Equipment 0 0 0 0 0 BUDGET WORKSHEET Page: 4 1013112007 CITY OF ELK RIVER 2:08 pm Prior ----------- -----Current Year -- --- (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 10131/2007 Actual Budget Budget October Total Requested Proposed Adopted Fund: 602 -WASTEWATER TREATMENT SYSTEM Expenditures Dept: 900.903 LABORATORIES Capital outlay 0 0 0 0 0 0 0 0 LABORATORIES 58,817 71,950 71,950 60,701 0 79,800 80,600 0 Dept: 900.904 SEWER OPERATIONS Acct Class: 4100 Personal services 4101 Regular Pay 18,660 25,700 25,700 17,770 0 28,150 28,150 4102 Overtime Pay 1,113 500 500 520 0 500 500 4103 Part-time Pay 0 18,300 18,300 0 0 5,600 5,600 4104 PERA 986 2,800 2,800 1,143 0 2,200 2,200 4105 FICA 1,208 2,750 2,750 1,106 0 2,150 2,150 4107 Medicare 282 650 650 259 0 500 500 41081nsurance 1,470 3,000 3,000 2,265 0 3,750 3,750 4109 Workers Comp 0 0 0 0 0 Personal services 23,719 53,700 53,700 23,063 0 42,850 42,850 0 Acct Class: 4200 Supplies 4212 Fuels & Lubs 2,924 2,000 2,000 2,592 0 3,000 3,500 4219 Operating Supplies 662 4,500 4,500 1,917 0 12,700 7,700 4221 Equipment Parts 3,067 8,000 8,000 8,192 0 8,000 12,000 Supplies 6,653 14,500 14,500 12,701 0 23,700 23,200 0 Acct Class: 4300 Other services & charges 4404 Equip RepairlMaint Services 11,534 12,500 12,500 12,229 0 15,500 15,500 Other services & charges 11,534 12,500 12,500 12,229 0 15,500 15,500 0 Acct Class: 4500 Capital outlay 4530 Improvement Project Contract 0 0 0 0 0 4560 Equipment 0 0 0 0 0 Capital outlay 0 0 0 0 0 0 0 0 SEWER OPERATIONS 41,906 80,700 80,700 47,993 0 82,050 81,550 0 Dept: 900.905 LIFT STATIONS Acct Class: 4100 Personal services 4101 Regular Pay 27,720 25,700 25,700 24,878 0 28,150 28,150 4102 Overtime Pay 2,096 4,900 4,900 1,832 0 4,900 4,900 4103 Part-time Pay 0 0 0 0 0 4104 PERA 1,762 1,900 1,900 1,680 0 2,150 2,150 4105 FICA 1,771 1,900 1,900 1,615 0 2,050 2,050 4107 Medicare 414 450 450 378 0 500 500 41081nsurance 3,450 3,000 3,000 3,198 0 3,700 3,700 4109 Workers Comp 0 0 0 0 0 Personal services 37,213 37,850 37,850 33,581 0 41,450 41,450 0 Acct Class: 4200 Supplies BUDGET WORKSHEET Page: 5 1013112007 CITY OF ELK RIVER 2:08 pm Prior ---------- ------Current Year ---- (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 1013112007 Actual Budget Budget October Total Requested Proposed Adopted Fund: 602 -WASTEWATER TREATMENT SYSTEM Expenditures Dept: 900.905 LIFT STATIONS Acct Class: 4200 Supplies 4212 Fuels & Lubs 2,278 2,000 2,000 1,645 0 3,000 3,000 4219 Operating Supplies 3,351 9,000 9,000 1,694 0 13,000 13,000 4221 Equipment Parts 6,390 6,200 6,200 6,351 0 7,000 7,000 Supplies 12,019 17,200 17,200 9,690 0 23,000 23,000 0 Acct Class: 4300 Other services & charges 4321 Telephone 797 550 550 512 0 600 350 4389 Utilities 32,199 30,000 30,000 32,526 0 35,000 35,000 4404 Equip Repair/Maint Services 110,900 44,000 44,000 25,208 0 55,500 55,500 Other services & charges 143,896 74,550 74,550 58,246 0 91,100 90,850 0 Acct Class: 4500 Capital outlay 4530 Improvement Project Contract 0 0 0 0 0 4560 Equipment 0 25,000 51,500 22,500 0 50,000 15,000 Capital outlay 0 25,000 51,500 22,500 0 50,000 15,000 0 LIFT STATIONS 193,128 154,600 181,100 124,017 0 205,550 170,300 0 Total Expenditures 1,996,325 1,981,000 2,007,500 1,145,203 0 6,525,200 6,490,250 0 WASTEWATER TREATMENT SYSTEM 1,749,505 272,400 245,900 917,025 0 -4,506,600 -4,471,650 0 Grand Total: 1,749,505 272,400 245,900 917,025 0 -4,506,600 -4,471,650 0 Capital Improvement Plan City of Elk River, Minnesota 2008 thru 2012 Project# WW-17 Project Name plant Expansion Master Plan Contact Engineer Department Sewer Department Type Improvement Useful Life Unassigned Category Plant Expansion Priority n/a Description ~ addition of a building and equipment for mercury reduction filter, replacement and expansion of UV filter equipment, addition of stand by ;eneration equipment sized for the ultimate capacity treatment plant, construction of an additional garage stall oversized to house the jet truck and Wisc. site work. Justification ['he new mercury filter and expanded UV filter are in response to the renewal of our 5 year NPDES Permit issued by the MPCA. The stand by ;eneration equipment is an improvement anticipated in the W WTP master plan. The new garage stall is needed for equipment storage and is being >versized to house the existing jet truck which just barely fits into one of the current garage stalls. Expenditures 2008 2009 2010 2011 2012 Total Construction/Maintenance 4,300,000 4,300,000 Total 4,300,000 4,300,000 Funding Sources 2008 2009 2010 2011 2012 Total Sewer Fund 4,300,000 4,300,000 Total 4,300,000 4,300,000 Operational ]inpact/Other 2008 CIP Druft Report Page 1 ~~ ~ Fund: Liquor Department: :Liyuur -- Description of Services: The Liquor budget provides for the total operation of the EIk River Municipal Liquor Stores as authorized by Minnesota State Law and the EIk River City Council. The Municipal Liquor Stores also generate revenue for transfer to other City funds. Goals for 2008 budget: • Total sales of $6,120,000. • Continue to use profits from liquor operations to finance visible and tangible uses. • Continue employee server training. • Defeat any anti-municipal liquor legislative bills. • Work toward paying off debt early on Westbound store in 2012. Perf~~rmance pleasures: Staffing Le~-els: 2006 2007 2008 Number of Employees (FTEs) 13 13 14 Buci~;rct Sumin:iry: The major changes in the budget for 2008 are outlined as follows: • The addition of a full-time clerk in July 2008 to prepare for the retirement of the Assistant Store Manager at Northbound. • Additional transfer out of $109,500 for an Ice Arena Zamboni and new electric battery for the Zamboni purchased new in 1999. • Additional amounts due on the debt service on the Westbound store. • Gross profit is budgeted to be 27.5% in 2008. • No capital projects expected in 2008. • Other Services & Charges includes depreciation expense of $125,500. 2006 Actual 2007 Projected 2008 Estimate Annual Customer Count 264,445 265,400 266,400 Sales er Customer $22.30 $22.75 $23.00 Gross Profit on Sales 28.2% 26.0% 27.5% Labor Cost as % of Sales 8.9% 9.1% 9.8% of Sales 2006 2007 2008 Li uor 31% 31% 31.5% Beer 47% 46% 45% Wine 17% 18% 19% Misc. 4.5% 4.5% 4.5% Fund: Liquor Department: Li~lu~>r ';Re~~enues/E~~ciiditures by Use: Revenues 2005 2006 2007 2008 Variance Actual Actual Amended Budget +/- Change Sales $ 4,801,540 $ 5,897,951 $ 6,000,000 $ 6,120,000 $ 120,000 2.00% Cost of Sales 3,505,707 4,233,420 4,440,800 4,440,050 (750) -0.02% Gross Profit 1,295,833 1,664,531 1,559,200 1,679,950 120,750 7.74% Other Revenue Interest Income 49,287 85,526 91,000 108,400 17,400 19.12% Miscellaneous 4,519 8,818 4,850 7,000 2,150 44.33% Total $ 1,349,639 $ 1,758,875 $ 1,655,050 $ 1,795,350 $ 140,300 8.48% Expenditures 2005 2006 2007 2008 Variance Actual Actual Amended Budget +/- Change Personal Services $ 416,663 $ 527,530 $ 548,750 $ 587,550 $ 38,800 7.07% Supplies 69,011 23,590 22,200 22,700 500 2.25% Other Services & Charges 383,582 368,049 372,300 348,950 (23,350) -6.27% Capital Outlay 1,341,053 - - - - 0.00% Debt Service 502,741 49,914 102,900 125,050 22,150 21.53% Transfers Out 233,300 233,300 258,200 373,800 115,600 44.77% Total $ 2,946,350 $ 1,202,383 $ 1,304,350 $1,458,050 $ 153,700 11.78% Expenditures by Category Transfers Out 26% Personal Services 39% Debt Service - _ 9% Supplies Other Services & 2% Charges 24% BUDGET WORKSHEET Page: 1 1013112007 CITY OF ELK RIVER 2:48 pm Prior --------------------Current Year - (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 10131/2007 Actual Budget Budget October Total Requested Proposed Adopted Fund: 603 -LIQUOR Revenues Dept: 000.000 Acct Class: 3300 Intergovernmental revenue 3330 Other State Grants 0 0 0 0 0 Intergovernmental revenue 0 0 0 0 0 0 0 0 Acct Class: 3620 Other revenue 3621 Interest Income 85,526 50,000 91,000 86,993 0 108,400 108,400 3625 Refunds & Reimbursements 3,726 0 0 0 0 3629 Miscellaneous Revenue 2,507 2,500 2,500 1,048 0 3,000 3,000 3791 ATM Revenue 1,066 1,500 1,500 799 0 2,000 2,000 3792 Cash Over 185 0 0 1,063 0 Other revenue 93,010 54,000 95,000 89,903 0 113,400 113,400 0 Acct Class: 3700 Sales 3781 Liquor 1,319,593 1,242,000 1,242,000 1,048,264 0 1,351,300 1,351,300 3782 Beer 1,908,236 1,987,200 1,987,200 1,592,051 0 1,900,250 1,900,250 3783 Wine 753,270 745,200 745,200 576,870 0 802,350 802,350 3784 Taxable Mdse Sales 98,499 124,200 124,200 82,329 0 126,700 126,700 3785 Non-Taxable Mdse Sales 84,742 41,400 41,400 63,505 0 42,200 42,200 3786 Bottle Deposits 326 0 0 105 0 Sales 4,164,666 4,140,000 4,140,000 3,363,124 0 4,222,800 4,222,800 0 Acct Class: 3910 Other financing sources 3910 Sale of Assets 0 0 0 0 0 Other financing sources 0 0 0 0 0 0 0 0 Dept: 000.000 4,257,676 4,194,000 4,235,000 3,453,027 0 4,336,200 4,336,200 0 Dept: 915.910 WESTBOUND LIQUOR Acct Class: 3620 Other revenue 3629 Miscellaneous Revenue 521 250 250 2,723 0 1,000 1,000 3791 ATM Revenue 813 600 600 702 0 1,000 1,000 3792 Cash Over 0 0 0 427 0 Other revenue 1,334 850 850 3,852 0 2,000 2,000 0 Acct Class: 3700 Sales 3781 Liquor 520,019 558,000 558,000 424,189 0 607,100 607,100 3782 Beer 854,367 892,800 892,800 749,308 0 853,750 853,750 3783 Wine 274,236 334,800 334,800 216,020 0 360,450 360,450 3784 Taxable Mdse Sales 42,057 55,800 55,800 39,190 0 56,900 56,900 3785 Non-Taxable Mdse Sales 42,165 18,600 18,600 33,533 0 19,000 19,000 3786 Bottle Deposits 441 0 0 11 0 Sales 1,733,285 1,860,000 1,860,000 1,462,251 0 1,897,200 1,897,200 0 Acct Class: 3910 Other financing sources 3915 Bond Proceeds 0 0 0 0 0 BUDGET WORKSHEET CITY OF ELK RIVER Page: 2 10/31/2007 2:48 pm Month: 1013112007 Prior Year Actual -----______ Original Budget ~_~___CurrentYear- Amended Actual Thru Budget October Estimated Total (6) Requested (7) Proposed (8) Adopted Fund: 603 -LIQUOR Revenues Dept: 915.910 WESTBOUND LIQUOR Other financing sources 0 0 0 0 0 0 0 0 WESTBOUND LIQUOR 1,734,619 1,860,850 1,860,850 1,466,103 0 1,899,200 1,899,200 0 Total Revenues 5,992,295 6,054,850 6,095,850 4,919,130 0 6,235,400 6,235,400 0 Expenditures Dept: 910.911 NORTHBOUND -COST OF SALE: Acct Class: 4200 Supplies 4251 Liquor 4252 Beer 4253 Wine 4255 Soft Drinks/Misc Supplies Acct Class: 4300 Other services & charges 4332 Freight Other services & charges NORTHBOUND - COST OF SALES Dept: 910.912 NORTHBOUND -OPERATIONS Acct Class: 4100 Personal services 4101 Regular Pay 4102 Overtime Pay 4103 Part-time Pay 4104 PERA 4105 FICA 4106 Other Retirement Contributions 4107 Medicare 4108 Insurance 4109 Workers Comp 4110 Re-employment Compensation Personal services Acct Class: 4200 Supplies 4212 Fuels & Lubs 4217 Uniform Allowance 4219 Operating Supplies Supplies Acct Class: 4300 Other services & charges 4301 Audit Fees 4319 Other Professional Services 4321 Telephone 912,695 894,250 894,250 681,498 0 945,900 945,900 1,430,359 1,530,150 1,530,150 1,077,885 0 1,444,200 1,444,200 510,328 506,750 506,750 392,926 0 537,550 537,550 106,365 110,950 110,950 79,937 0 113,200 113,200 2,959,747 3,042,100 3,042,100 2,232,246 0 3,040,850 3,040,850 0 19,505 22,000 22,000 14,900 0 23,000 23,000 19,505 22,000 22,000 14,900 0 23,000 23,000 0 2,979,252 3,064,100 3,064,100 2,247,146 0 3,063,850 3,063,850 0 142,057 163,800 163,800 116,013 0 166,100 166,100 0 0 0 5,832 0 5,000 5,000 112,575 94,300 94,300 90,827 0 106,800 106,800 14,020 15,100 15,100 12,946 0 17,750 17,750 15,735 15,000 15,000 13,088 0 16,900 16,900 2,018 0 0 0 0 3,680 3,500 3,500 3,061 0 3,950 3,950 13,650 13,000 13,000 11,092 0 20,500 20,500 2,928 2,700 2,700 1,760 0 2,700 3,050 0 0 0 0 0 306,663 307,400 307,400 254,619 0 339,700 340,050 0 287 100 100 80 0 250 350 625 1,000 1,000 646 0 1,000 1,000 14,323 25,000 15,000 4,636 0 15,000 15,000 15,235 26,100 16,100 5,362 0 16,250 16,350 0 2,298 5,000 5,000 2,590 0 2,800 2,800 500 500 500 32 0 500 500 2,582 3,000 3,000 2,142 0 2,800 2,800 BUDGET WORKSHEET Page: 3 1013112007 CITY OF ELK RIVER 2:48 pm Prior Current Year - - (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 1013112007 Actual Budget Budget October Total Requested Proposed Adopted Fund: 603 -LIQUOR Expenditures Dept: 910.912 NORTHBOUND -OPERATIONS Acct Class: 4300 Other services & charges 4322 Postage 16 0 0 10 0 4331 Travel, Conferences & Schools 403 500 500 224 0 500 500 4349 AdvertisinglMarketing 12,881 15,000 15,000 10,605 0 15,000 15,000 4361 Insurance 12,516 15,000 15,000 16,604 0 11,650 11,650 4389 Utilities 27,537 30,000 30,000 22,091 0 30,000 27,300 4404 Equip RepairlMaint Services 13,377 13,700 13,700 11,402 0 15,000 15,000 4405 Cleaning Services 543 2,000 2,000 272 0 1,000 1,000 4420 Depreciation 61,964 58,300 58,300 0 0 46,200 46,200 4431 Cash ShoR 0 0 0 1,074 0 4433 Dues & Subscriptions 1,445 1,500 1,500 1,607 0 1,500 1,500 4437 Taxes & Licenses 179 450 450 -55,060 0 300 300 4438 Credit Card Fees 54,412 50,000 50,000 40,582 0 55,000 55,000 4440 Miscellaneous 1,901 500 500 282 0 1,000 1,000 Other services & charges 192,554 195,450 195,450 54,457 0 183,250 180,550 0 Acct Class: 4500 Capital outlay 4510 Land 0 0 0 0 0 4560 Equipment 0 0 0 0 0 Capital outlay 0 0 0 0 0 0 0 0 Acct Class: 4600 Debt service 4601 Principal 0 0 0 0 0 4611 Interest 0 0 0 0 0 Debt service 0 0 0 0 0 0 0 0 Acct Class: 4700 Transfers out 4720 Transfers 0 0 0 0 0 109,500 109,500 4721 Transfer-General Fund 195,000 195,000 219,900 219,900 0 195,000 226,000 4730 Transfer-Debt Service 38,300 38,300 38,300 38,300 0 38,300 38,300 Transfers out 233,300 233,300 258,200 258,200 0 342,800 373,800 0 NORTHBOUND -OPERATIONS 747,752 762,250 777,150 572,638 0 882,000 910,750 0 Dept: 915.911 WESTBOUND -COST OF SALES Acct Class: 4200 Supplies 4251 Liquor 365,383 401,750 401,750 266,495 0 425,000 425,000 4252 Beer 650,749 687,450 687,450 525,334 0 648,850 648,850 4253 Wine 182,797 227,650 227,650 126,401 0 241,500 241,500 4255 Soft DrinkslMisc 46,818 49,850 49,850 45,557 0 50,850 50,850 Supplies 1,245,747 1,366,700 1,366,700 963,787 0 1,366,200 1,366,200 0 Acct Class: 4300 Other services & charges 4332 Freight 8,421 10,000 10,000 5,924 0 10,000 10,000 BUDGET WORKSHEET Page: 4 1013112007 CITY OF ELK RIVER 2:48 pm Prior --- Current Year ------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 10131/2007 Actual Budget Budget October Total Requested Proposed Adopted Fund: 603 -LIQUOR Expenditures Dept: 915.911 WESTBOUND -COST OF SALES Other services & charges 8,421 10,000 10,000 5,924 0 10,000 10,000 0 WESTBOUND -COST OF SALES 1,254,168 1,376,700 1,376,700 969,711 0 1,376,200 1,376,200 0 Dept: 915.912 WESTBOUND -OPERATIONS Acct Class: 4100 Personal services 4101 Regular Pay 127,250 134,550 134,550 104,955 0 140,950 140,950 4102 Overtime Pay 46 0 0 0 0 4103 Part-time Pay 49,682 58,000 58,000 44,368 0 58,000 58,000 4104 PERA 10,478 12,050 12,050 9,325 0 12,950 12,950 4105 FICA 10,499 11,950 11,950 8,999 0 12,350 12,350 4106 Other Retirement Contributions 3,134 0 0 0 0 4107 Medicare 2,455 2,800 2,800 2,105 0 2,900 2,900 41081nsurance 15,337 19,800 19,800 16,500 0 18,150 18,150 4109 Workers Comp 1,986 2,200 2,200 1,412 0 2,200 2,200 Personal services 220,867 241,350 241,350 187,664 0 247,500 247,500 0 Acct Class: 4200 Supplies 4212 Fuels & Lubs 298 100 100 80 0 250 350 4217 Uniform Allowance 677 1,000 1,000 556 0 1,000 1,000 4219 Operating Supplies 7,380 5,000 5,000 3,519 0 5,000 5,000 Supplies 8,355 6,100 6,100 4,155 0 6,250 6,350 0 Acct Class: 4300 Other services & charges 4301 Audit Fees 1,200 5,000 5,000 2,590 0 2,800 2,800 4304 Legal Fees 0 0 0 0 0 4319 Other Professional Services 1,131 500 500 0 0 500 500 4321 Telephone 2,697 3,000 3,000 2,154 0 2,800 2,800 4322 Postage 0 0 0 10 0 4331 Travel, Conferences & Schools 54 500 500 23 0 500 200 4349 Advertising/Marketing 16,227 15,000 15,000 10,630 0 15,000 15,000 4361 Insurance 8,560 15,000 15,000 9,773 0 8,250 8,250 4389 Utilities 22,840 25,000 25,000 17,955 0 27,000 22,550 4404 Equip RepairlMaint Services 17,623 4,600 4,600 3,656 0 8,000 8,000 4405 Cleaning Services 149 2,000 2,000 0 0 1,000 200 4420 Depreciation 79,290 79,300 79,300 0 0 79,300 79,300 4431 Cash Short 76 0 0 477 0 4433 Dues & Subscriptions 1,445 1,500 1,500 1,325 0 1,500 1,500 4437 Taxes & Licenses 277 450 450 -25,248 0 300 300 4438 Credit Card Fees 22,790 25,000 25,000 17,211 0 26,000 26,000 4440 Miscellaneous 1,136 0 0 1,399 0 1,000 1,000 BUDGET WORKSHEET Page: 5 10/3112007 CITY OF ELK RIVER 2:48 pm Prior -------------- -----------Current Year (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 10131/2007 Actual Budget Budget October Total Requested Proposed Adopted Fund: 603 -LIQUOR Expenditures Dept: 915.912 WESTBOUND-OPERATIONS Other services & charges 175,495 176,850 176,850 41,955 0 173,950 168,400 0 Acct Class: 4500 Capital outlay 4520 Buildings & Structures 0 0 0 0 0 4530 Improvement Project Contract 0 0 0 0 0 4560 Equipment 0 0 0 0 0 Capital outlay 0 0 0 0 0 0 0 0 Acct Class: 4600 Debt service 4601 Principal 0 50,000 50,000 50,000 0 75,000 75,000 4611 Interest 49,500 52,900 52,900 30,375 0 50,050 50,050 4631 Amortization Expense 414 0 0 0 0 Debt service 49,914 102,900 102,900 80,375 0 125,050 125,050 0 WESTBOUND -OPERATIONS 454,631 527,200 527,200 314,149 0 552,750 547,300 0 Total Expenditures 5,435,803 5,730,250 5,745,150 4,103,644 0 5,874,800 5,898,100 0 LIQUOR 556,492 324,600 350,700 815,486 0 360,600 337,300 0 Grand Total: 556,492 324,600 350,700 815,486 0 360,600 337,300 0 Capital Improvement Plan City of Elk River, Minnesota 2008 thru 2012 Project # LS-O1 Project Name Northbound Building Maintenance Description Remodel Restrooms (flooring, fixtures, tile, and paint) - 2009 Remodel checkout/cashwrap/flooring - 2010 Rooftop HVAC - 2012 Refrigeration - 2012 Walkin Cooler display doors - 2012 Contact Liquor Store Manager Department Liquor Fund Typc Maintenance Useful Life 10 years Category Building Maintenance Priority n/a Justification The remodel and repairs are the original items from when the store opened in 1997. Due to normal course of use and life of the equipment it is critical to replace and remodel in a timely manner. Expenditures 2008 2009 2010 2011 2012 Total Equipment Building Maintenance 15,000 20,000 67,000 67,000 35,000 Total Funding Sources 2008 15,000 2009 20,000 2010 2011 67,000 2012 102,000 Total Liquor Fund 15,000 20,000 67,000 102,000 Total 15,000 20,000 67,000 102,000 Operational ]inpact/Other 2008 C!P Draft Report Page 1 c~cy or Elk. River REQUEST FOR ACTION To Item Number Ci Council Agenda Section Meeting Date Prepared by Administration November 5, 2007 Tim Simon, Finance Director Item Description Reviewed by A transfer from the Municipal Liquor Fund to the Ice Arena Fund for a Zamboni battery replacement. Reviewed by Action Requested The Council is asked to consider a resolution making a transfer from the Municipal Liquor Fund to the Ice Arena special revenue fund in the amount of $9,500. Backciround/Discussion The 2008 preliminary budget included a transfer from the Municipal Liquor Fund to the Ice Arena Fund for a battery replacement on the electric zamboni. Rich Czech (Ice Arena Manager) had hoped the battery would last unti12008, but the battery recently lost its capability of holding a charge. Rich did budget in the Ice Arena budget for the battery replacement, but by transferring as anticipated in 2008 from the Municipal Liquor fund that would reduce the amount transferred from the General Fund in 2007 to the Ice Arena. Normally a charge of the battery will resurface the ice sheet 8-12 times before it needs to be re-charged. With dual resurfacing a battery typically lasts 4-5 years and this battery was purchased in the summer of 2004. Financial Impact A transfer in the amount of $9,500 from the Municipal Liquor Fund. Attachments Resolution authorizing a transfer from the Municipal Liquor Fund to the Ice Arena Special Revenue Fund. Action Motion by Second by Vote Follow Up S: \Council\Tim\ZamboniBattery.doc RESOLUTION 07 - A RESOLUTION OF THE CITY OF ELK RIVER A RESOLUTION AUTHORIZING A TRANSFER FROM THE MUNICIPAL LIQUOR FUND TO THE ICE ARENA SPECIAL REVENUE FUND WHEREAS, The City Council approved the purchase of a battery for the electric zamboni on November 5, 2007, and, WHEREAS, The City Council has reviewed the request and determined it to be a sound financial practice; and, WHEREAS, It has been determined that an amount not to exceed $9,500 will be transferred out of the Municipal Liquor Fund to provide funding for the zamboni battery replacement; NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Elk River makes the following transfer of funds from the Municipal Liquor Store Fund: 2007 Ice Arena Special Revenue Fund $9,500 Passed and adopted this 5`" day of November 2007. Stephanie Klinzing, Mayor ATTEST: Tina Allard, City Clerk S: \Council\Tim\Zambonitransfer. doc Budget Adjustments Revenues CHANGE Tax Revenue $418,650 Building Permits -reduce by 25 permits -$69,750 Police Aid revenue $25,000 Expenditures Adjust Workers Comp premiums $1,900 Adjust Property/Liability Insurance premium (Council) -$3,900 Energy City professional services $2,000 Code Enforcement software maintenance $2,200 Credit Card fees (Building Permits) $2,500 '`budget is balanced at $12,493,450 Council adjustments from 8/27/07 meeting: Code Enforcement Officer to 3/4 time $8,350 Remove Brick Block survey -$20,000 Remove laptops for Council dias -$4,000 Reduce consulting experts for Parks -$5,000 Remove tractor/loader/snow blower for Park Maintenance -$49,000 Reduce Project Management training -$1,100 Reduce Contingency to 1/2% of budget -$30,000 -$100,750 G~ , Revised November 6, 2007 Comparison of 2007 Sewer Development Fees for a Single Family Home (assumes 3 homes/acre) $~,ooo $s,ooo $5,000 $4,000 $3, 000 $2,000 $1,000 $0 Dayton Maple Andover Ramsey West Elk Big Lake East Elk St. Michael Monticello St. Michael Otsego Grove River River -Existing -Hannover Township General Fund Budget Adjustments November 5, 2007 Revenues: Sept. 11 Proposed $ 12,475,700 Adjustments: Police Aid 25,000 Based on 2007 aid received in October Building Permits (7,250) Adjust for decreased building activity/balance budget Revised Budget $ 12,493,450 Expenditures: Sept. 11 Proposed $ 12,475,700 Adjustments Energy City Coordinator 30,000 Energy City Professional Service (13,000) Mayor & Council Insurance (9,300) Workers' Compensaiton Insurance 7,300 Fire Relief Retirement Contribution (700) Building & Zoning Profess. Service 2,500 Building & Zoning Personal Service 50 Administration Professional Service: 900 Revised Budget $ 12,493,450 Added back per Council action Deleted all but $2,000 because of Coordinator position Revised premium based on new deductible approved by Council Based on renewal rates -allocated to various departments Based on Council Action Building Fee Credit Card Charges Clerical correction Clerical correction to add in shredding service 1 ~ i Budget Adjustments Revenues Tax Revenue Building Permits -reduce by 25 permits Police Aid revenue Expenditures Adjust Workers Comp premiums Adjust Property/Liability Insurance premium (Council) Energy City professional services Code Enforcement software maintenance Credit Card fees (Building Permits) *budget is balanced at $12,493,450 Council adjustments from 8127107 meeting: CHANGE $41 S, 650 -$69,750 $25,000 $1,900 -$3,900 $2,D00 $2,200 $2,500 Code Enforcement Officer to 3/4 time $8,350 Remove Brick Block survey -$2D,000 Remove laptops for Council dias -$4,000 Reduce consulting experts for Parks -$5,000 Remove tractor/loader/snow blower for Park Maintenance -$49,000 Reduce Project Management training -$1,100 Reduce Contingency to 1/2% of budget -$30,000 -$100,750