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5.3. SR 10-13-2008
Item # ~ .3. of fiver MEMORANDUM TO: City Council FROM: Lori Johnson, City Administrator DATE: October 13, 2008 SUBJECT: Enterprise Fund Budgets The 2009 budgets for the garbage, wastewater, and liquor operations will be presented and discussed on Monday. Copies of the budgets are attached for your review. As part of the budget process, staff has reviewed the customer user rates for wastewater and garbage service. Staff is recommending a modest increase of three percent in the wastewater rates to keep pace with the increased operating costs to treat the sewage. This increase would result in an increase of less than $.75 per month for the average customer. Staff is not recommending an increase in garbage rates. Staff will be prepared to discuss these budgets in detail at the Worksession. Final adoption of the budgets will be on the agenda in December, along with approval of the General Fund budget. _. Fund: Garbage Divisions Garbage/Recycling De artrn~nt: Community Develo znent Description of Services: The Garbage/Recycling budget is fox 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. Gc>a15 fitr 2009 bud;~et: • Continue residential organics recycling program. • Work with local businesses to increase recycling. PerformanceMeasures: Staffing Leveh: 2007 2008. 2009 Number of Employees (FTEs) .1 .35 .35 Budget. Summan~: The major changes in the budget for 2009 are outlined as follows: • $30,000 grant match fox organics recycling. • No residential rate increase fox 2009. • The hauler contracts were extended to 2012 with a 0% increase in 2009. • Recycling rebates remain at $30,000. Revenues /Expenditures by Use: 2007 Actual 2QOS Estimate 2009 Projected Number of Customers 6,288 6,313 6,338 Number of Rec clip Rebates 1,113 1,000 1,100 Ci Staff Time fox Rebates 22 hours 23 hours 24 hours Revenues 2006 2007 2008 2009 Variance Actual Actual Amended Budgeted +/- Change Charges fox Services $ 1,096,995 $1,117,071 $ 1,182,000 $ 1,179,000 $ (3,000) -0.25% Intergovernmental 2,288 7,210 6,100 56,250 50,150 - Special Assessments 9,273 10,576 5,000 7,000 2,000 - Other Revenue 13,202 20,071 17,000 17,000 - 0.00% Transfers In 47,667 10,210 30,000 30,000 - 0.00% Total $ 1,169,425 $ 1,165,138 $ 1,240,100 $ 1,289,250 $ 49,150 3.96% Expenditures 2006 2007 2008 2009 Variance Actual Actual Amended Budgeted +/- Change Personal Services $ 5,207 $ 7,350 $ 28,800 $ 30,050 $ 1,250 4.34°/ Supplies 2,167 433 3,000 83,150 80,150 - Other Svcs & Chgs 1,087,415 1,103,282 1,177,600 1,192,550 14,950 1.27% Total $ 1,094,789 $ 1,111,065 $ 1,209,400 $ 1,305,750 $ 96,350 7.97% 2009 REVENUE DETAIL SHEET Deat: Garbage Acct. No. Explanation/Detail of Revenues 2006 Actual 2007 Actual 2008 BUDGET 2009 BUDGET Charges for Services 3731 Customer Charges 1,096,995 1,117,071 1,182,000 '''" 1',179,000 Intergovernmental Revenue 3341 County Reimb/Grant 2,288 7,210 6,100 56,250 Special Assessments 3610. Special Assmts-County 9,273 10,576 5,000 7,000 Other Revenue 3621 Interest Income 5,695 9,872 9,000 9,000' 3629 Miscellaneous Revenue 7,507 10,199 8,000 8,000 Transfers In 3925 Transfer-Landfill (Recycling Rebates) 47,667 10,210 30,000 ' ' 30,000 TOTAL GARBAGE 1,169,425 1,165,138 1,240,100 1,289,250 2009 BUDGET DETAIL SHEET Deng Garbage Acct. 2006 2007 2008 BUDGET 2009 BUDGET No. Explanation/Detail of Supplies or Services Actual Actual Detail Total Detail Total 4101 PERSONAL SERVICES Re ular Pa 3,362 5,599 23,200 24,500 4104 PERA 197 350 1,500 1,650 4105 FICA 182 281 1,450 1,500 4107 Medicare 43 66 350 350 4108 Insurance 308 748 2,300 2,050 4219 TOTAL PERSONAL SERVICES SUPPLIES Operating Supplies 4,090 7,044 28,800 30,050 4301 TOTAL SUPPLIES OTHER SERVICES & CHARGES Audit Fees 1,166 1,495 1,400 1,400 1,450 1.450 4304 Legal Fees 776 4319 Other Professional Services 9,288 6,870 12,000 10,000 12, 000 10; 000 4322 Postage 57 47 100 100 100 100 4384 Waste Disposal 316,425 315,949 332,000 332,000 '' '346,000 346.000 4409 Contractual Services 726,090 754,467 779,100 78? ODfl 779,100 782;040 4440 Miscellaneous 235 TOTAL OTHER SERVICES 8~ CHARGES TOTAL GARBAGE 1,054,036 1,058,127 1,078,828 1,085,872 1,124,600 1,153,400 1,139,550 1,169,600 2009 BUDGET DETAIL SHEET f)Pnt~ Rpr_vrlina Acct. 2006 2007 2008 BUDGET 2009 BUDGET No. ExplanationlDetail of Supplies or Services Actual Actual Detail Total Detail Total 4101 PERSONAL SERVICES Re ular Pa 862 4102 Overtime Pa 126 4104 PERA 59 141 4105 FICA 56 134 4107 Medicare 13 31 4108 Insurance 0 0 4109 Workers Comp 4219 TOTAL PERSONAL SERVICES SUPPLIES Operating Supplies 1,117 2,167 306 433 3,000 83.150 Clean up da /week 3,000 3,000 Or anics ro ram 80,150 4359 TOTAL SUPPLIES OTHER SERVICES & CHARGES Publishing 2,167 2,545 433 1,994 3,000 3,000 83,150 3,000 Advertisin 3, 000 3, 000 4384 Waste Disposal 18,659 22,460 20,000 20,000 2Q000 0,000 4440 Miscellaneous 12,175 30,000 30,000 Rec clin Rebates 30,000 -' 30,000 TOTAL OTHER SERVICES & CHARGES TOTAL RECYCLING 33,379 36,663 24,454 25,193 53,000 56,000 53,000 136,150 Fund: lC",isr~~~ater Treatment ~~~;rem Description of Services: The Wastewater Treatment Plant budget provides for the administration, operation and maintenance of the sanitary sewer system, laboratory and lift stations for the sanitary treatment of household, commercial and industrial waste. Goals for 2009 bud~KYct: • Appoint Lead Operator. • Clean eastern '/z of collection system. • Hire new Operator in spring of 2009. • Get new Lead Operator to conferences to keep up with new Lab Certification rules. Performance Measures: 2007 Actual T 2008 Estimate 2009 Pro'ected Number of Lift Stations 21 21 21 Miles of Sewer Lines 75 77 79 Average Daily Flow millions of allons/da 1.19 1.41 1.63 Staffing Levels: Number of Employees (FTEs) Bud~ct Summar~~: 2007 2008 2009 6.2 6 6 The major changes in the budget fox 2009 are outlined as follows: • Add third pump to Evans Lift Station. • Utility rate increase of 3% and connection rate increase of 5%. Revenues Elpctidtures,by„Use: Revenues 2006 2007 2008 2009 Variance Actual Actual Amended Budgeted +/- Change Charges for Services $ 1,350,922 $ 1,442,546 $ 1,565,750 $ 1,627,200 $ 61,450 3.92°/ Other Revenue 1,260,168 1,317,097 591,100 296,350 (294,750) -49.86°/ Other Financing Sources 1,134,740 - - - - 0.00°/ Total $ 3,745,830 $ 2,759,643 $ 2,156,850 $ 1,923,550 $ (233,300) -10.82°/ Expenditures 2006 2007 2008 2009 Variance Actual Actual Amended Budgeted +/- Change Personal Services $ 341,620 $ 397,181 $ 431,850 $ 431,550 $ (300) -0.07% Supplies 69,002 135,403 244,350 191,700 (52,650) -21.55% Other Services & Charges 1,243,870 1,200,338 1,246,400 1,295,150 48,750 3.91% Capital Outlay/Transfer/Debt 341,833 90,970 4,567,650 327,050 (4,240,600) 0.00°/ Total $ 1,996,325 $ 1,823,892 $ 6,490,250 $ 2,245,450 $ (4,244,800) -65.40°/ 2009 REVENUE DETAIL SHEET Dent: WWTP Acct. No. Explanation/Detail of Revenues 2006 Actual 2007 Actual 2008 BUDGET 2009 BUDGET Charges for Services 3721 Customer Charges 1,350,922 1,442,546 1,565,750 1,627,200 Other Revenue 3621 Interest Income 280,208 316,012 271,100 72,000' 3629 Miscellaneous Revenue 1,725 11,673 3725 Sewer Connection Fee 978,235 989,412 320,000 224,350'. Other Financing Sources 3970 Capital Contributions 1,134,740 0 0 TOTAL WWTP 3,745,830 2,759,643 2,156,850 1,923,550: 2009 BUDGET DETAIL SHEET lept: Waste Water Treatment Plant -Administration Acct. 2006 2007 No. Explanation/Detail of Supplies or Services Actual Actual 4101 PERSONAL SERVICES Re ular Pa 36,716 37,168 4104 PERA 2,154 2,351 4105 FICA 2,115 2,219 4106 Other Retirement Contributions 852 4107 Medicare 495 519 4108 Insurance 3,930 3,880 4109 Workers Comp 5,460 5,150 4201 TOTAL PERSONAL SERVICES SUPPLIES Office Supplies 51,721 965 51,287 1,279 Misc. office supplies TOTAL SUPPLIES 965 1,279 4301 Audit Fees 3 4303 Engineering Fees 27 4319 Professional Services 3 4321 (Telephone/Communications Phone lines Cell phones 4322 (Postage 4331 Conferences/Schools ~ Annual Operators Conference MWOA Conference MWOA Worksho s - 2 Phosphorus Removal Seminar - 2 Lab Trainin Conference Lift Station Trainin Competent Person Trainin Other Specialized Trainin 4359 Publishing Bid ads 4404 Equipment Repair & Maint Copier - Admin 4420 (Depreciation 84,300 85,700 1,800 1.300 1,800 1,800 1 1 4,200 4,200. 4,300 x,300 0,000 70,000 ____...26,250 26.250 2,800 2300 600. 600 2, 200 2, 200 2,100 350 375 167 1,000 168 1,682 450 250 50 300 2, 200 800 1,000 1, 000 1 2,100 500 250 200 200 340 1, 200 300 1,200 300 1,054 1,601 1,350 1.350 1.350 1, 35C 833.550 921, 550 921 Dent: Waste Water Treatment Plant -Administration Acct. 2006 2007 2008 BUDGET 2009 BUDGET No. ExplanationlDetail of Supplies or Services Actual Actual Detail Total Detail Total 4433 Dues/Subscriptions 195 350 35 Other 300 MWOA 50 350 4560 TOTAL OTHER SERVICES & CHARGES CAPITAL OUTLAY Equipment 890,178 880,390 919,000 963,150: TOTAL CAPITAL OUTLAY DEBT SERVICE 69,657 54,591 196,650 197.050 4601 Principal 145,000 150,000 4611 Interest 51, 650 47 , 050 TRANSFERS OUT 272,175 35,000 56,000 65,000 4721 General Fund 41,000 50,000 4730 Debt Service 15,000 15,000 TOTAL WWTP -ADMINISTRATION 1,284,696 1,022,547 1,257,750 1,312,700.. 2009 BUDGET DETAIL SHEET Dept: Waste Water Treatment Plant -Plant Acct. 2006 2007 2008 BUDGET 2009 BUDGET No. Explanation/Detail of Supplies or Services Actual Actual Detail Total Detail Total 4101 PERSONAL SERVICES Regular Pa 144,315 171,041 156,450 157,300 4102 Overtime Pa 9,857 13,930 10,000 10,000 4104 PERA 9,118 11,480 .10,800 11,300 4105 FICA 9,295 11,133 10,300 10,400 4107 Medicare 2,174 2,604 2,400 2,450 4108 Insurance 15,588 20,082 20,700 22,150 4109 Workers Comp 293 4212 TOTAL PERSONAL SERVICES SUPPLIES Fuels & Lubs 190,348 1,460 230,563 1,738 210,650 3,000 213,600 3,000 Unleaded as/diesel fuel 3,000 - 3,000 4219 Operating Supplies 14,444 48,859 156,350 110,200 Chemicals 135,000 100,000 Cleanin supplies 350 200 Small tools 2,000 1,000 Safety equipment/supplies 3,000 3,000 Misc. operatin supplies 8,000 6,000 Wire feed welder 2,000 Spare pump for plant lift station 4,000 chain fall/trolle hoist 2,000 4221 Equipment Parts 21,177 19,912 24,000 24,000 Tires, vehicle parts, etc 2,000 24,000 Plant equipment 12,000 U.V. bulbs 10,000 4361 TOTAL SUPPLIES OTHER SERVICES & CHARGES Insurance 37,081 11,408 70,509 9,666 183,350 10,450 137,200 10.600 Prope /liabili insurance 7,050 7,800 Auto insurance 3,400 2,800 4384 Waste Disposal 716 4,906 .9,000 9.000 Grit/ra disposal 9,000 9,000 4389 Utilities 116,841 116,673 118,600 118.600 Natural gas 50,000 50,000 Water/electric 66,000 66,000 Garbage 2,600 2,600 4404 Equipment Repair & Maint 21,728 25,204 16,000 16,000 Vehicle repairs 2,000 2,000 Plant equipment 14,000 14,000 I~ent~ Waste Water Treatment Plant -Plant Acct. 2006 2007 2008 BUDGET 2009 BUDGET No. Explanation/Detail of Supplies or Services Actual Actual Detail Total Detail Total 4405 Cleaning Services 767 609 900 900 Ru service 900 900 4409 Contractual Services 30,473 26,690 40,000 45.000 Contract haulin solids 40,000 45,OQ0 4417 Uniform Rental 2,346 2,583 3,000 3.000 3, 000 3, 000 4437 Taxes & Licenses 6,128 6,060 8,100 6.100 MPCA Annual License 8,000 6,000 Licenses 100 100 4520 TOTAL OTHER SERVICES & CHARGES CAPITAL OUTLAY Buildings & Structures 190,347 192,391 206,050 4,300,000 209,200 Phase II plant expansion 4,300,000 4560 Equipment ~5 OOD 1/2 Ton pick-up 25,000 TOTAL CAPITAL OUTLAY TOTAL WWTP -PLANT 417,775 493,463 4,300,000 4,900,050 25,000 585,000 2009 BUDGET DETAIL SHEET DPnt~ Waste Water Treatment Plant -Lab Acct. 2006 2007 2008 BUDGET 2009 BUDGET No. Explanation/Detail of Supplies or Services Actual Actual Detail Total Detail Total 4101 PERSONAL SERVICES Re ular Pay 28,519 33,903 37,550 37,750 4102 Overtime Pay 2,757 3,877 4,200 4,200 4104 PERA 1,884 2,355 2,700 2,850 4105 FICA 1,902 2,270 2,600 2,600 4107 Medicare 445 531 600 600 4108 Insurance 3,112 4,265 4,950 5,300 4219 TOTAL PERSONAL SERVICES SUPPLIES Operating Supplies 38,619 10,928 47,201 12,591 52,600 12,000 53,300 15,000 Chemicals 2,500 5,500 Safet equipment/supplies 1,200 1,000 Lab supplies 7,800 8,000 Misc. operating supplies 500 500 4221 Equipment Parts 1,356 985 1,000 6.000 Lab equipment 1,000 6,000 4319 TOTAL SUPPLIES OTHER SERVICES & CHARGES Other Professional Services 12,284 6,920 13,576 8,144 13,000 9,000 21,OOt~' 7,000 Test samples 9,000 7,000 4404 Equipment Repair & Maint 94 640 2,000 1 500 Lab equipment 2,000 1,500 4437 Taxes & Licenses 900 3,200 4,000 4,t1fl0 MPCA Annual License 4,000 '.',:4,000 4560 TOTAL OTHER SERVICES & CHARGES CAPITAL OUTLAY Equipment 7,914 11,984 15,000 12,500 TOTAL CAPITAL OUTLAY TOTAL WWTP -LAB 58,816 72,761 80,600 86,800 2009 BUDGET DETAIL SHEET Dent: Waste Water Treatment Plant -Sewer Operations Acct. 2006 2007 2008 BUDGET 2009 BUDGET No. Explanation/Detail of Supplies or Services Actual Actual Detail Total Detail Total 4101 PERSONAL SERVICES Re ular Pa 18,660 18,743 28,150 28,300 4102 Overtime Pa 1,113 520 500 500 4103 Part-time Pa 5,600 4104 PERA 986 1,198 2,200 .1,950 4105 FICA 1,208 1,159 2,150 1,800 4107 Medicare 282 271 500 400 4108 Insurance 1,470 2,326 3,750 4,000 4212 TOTAL PERSONAL SERVICES SUPPLIES Fuels & Lubs 23,718 2,924 24,217 3,747 42,850 3,500 36,950 5,000 Unleaded as/diesel fuel 3,500 :5,000 4219 Operating Supplies 662 2,362 7,700 3,500 Chemicals 500 ' 1';000 Safet a ui mendsu lies 500 1,000 Misc. o eratin su lies lids,. root killer, etc. 500 1,500 Confined s ace bod harness 1,200 new confined s ace ent tri- od/lifeline 5,000 4221 Equipment Parts 3,067 9,074 12,000 8.000 Tires, vehicle arts, etc 3,000 3,000 Sewer cleanin 5,000 5,000 Tires for Vac-Con truck 4,000 4404 'TOTAL SUPPLIES OTHER SERVICES & CHARGES Equipment Repair 8~ Maint 6,653 11,534 15,183 14,620 23,200 15,500 16>500 15,500 Vehicle re airs 3,000 3,000 Plante ui ment 2,500 2,500 Location calls 10,000 10.000 4560 TOTAL OTHER SERVICES & CHARGES CAPITAL OUTLAY Equipment 11,534. ,14,620 1:5,500 15,500 TOTAL CAPITAL OUTLAY TOTAL WWTP -SEWER OPERATIONS 41,905 .54,020 81,550 68,950 2009 BUDGET DETAIL SHEET Dent: Waste Water Treatment Plant -Lift Stations Acct. 2006 2007 2008 BUDGET 2009 BUDGET No. Explanation/Detail of Supplies or Services Actual Actual Detail Total Detail Total 4101 PERSONAL SERVICES Re ular Pa 27,720 32,480 28,150 28,300 4102 Overtime Pa 2,096 2,819 4,900 4,900 4103 Part-time Pa 4104 PERA 1,762 2,178 2,150 2,250 4105 FICA 1,771 2,099 2,050 2,050 4107 Medicare 414 491 500 500 4108 Insurance 3,450 3,846 3,700 4,000 4212 TOTAL PERSONAL SERVICES SUPPLIES Fuels & Lubs 37,214 2,278 43,913. 2,484 41,450 3,000 42,000 3.000 Unleaded as/diesel fuel 3,000 3,000 4219 Operating Supplies 3,351 25,895 13,000 6.000 Chemicals 9,000 3,000. Small tools 1,500 1,000 Misc. operatin su plies 2,500 2,000 4221 Equipment Parts 6,390 6,477 7,000 0,200 Tires, vehicle arts, etc 2,000 1,200 Pum & control panel arts 5,000 5,000 4321 TOTAL SUPPLIES OTHER SERVICES & CHARGES Telephone/Communications 12,018 797 34,856 727 23,000 350 15,200 . 800 Cell phone char es - On call o erator 350 800 4389 Utilities 32,199 35,588 35,000 40,00{3. Water/electric 35,000 -,40,000 4404 Equipment Repair & Maint 110,900 64,638 55,500 54.000 Monitor Lift stations 12,000 12,000 Vehicle repairs 3,500 2,000 Lift stations 40,000 40,000 4560 TOTAL OTHER SERVICES & CHARGES CAPITAL OUTLAY Equipment New Control Panel- Xenia Lift 443,896 100,953 90,850 15,000 15,000 94,$OQ 40,000. Pum -Evans Lift Station 40,000 TOTAL CAPITAL OUTLAY TOTAL WWTP -LIFT STATIONS 193,128 179,722 15,000 170,300 40,000 192,000 Capital Improvement Plan City of Elk River, Minnesota 2009 thru 2013 Project # WW_02 Project Name Lift Station Rehabilitation Type Improvement L!seful Life 15 years Category Utilities Description ?009 -Rehab Evans lift station ?010 - 2012 Rehab oldest lift stations Justification Priority n!a Contact Engineer Department Sewer Department Expenditures 2009 2010 2011 2012 2013 Total Construction/Maintenance 40,000 50,000 50,000 50,000 190,000 Total 40,000 50,000 50,000 50,000 190,000 Funding Sources 2009 2010 2011 2012 2013 Total Sewer Fund 40,000 50,000 50,000 50,000 190,000 Total 40,000 50,000 50,000 50,000 790,000 Page i Capital Improvement Plan City of Elk River, Minnesota 2009 thru 2013 ject# WW_06 ject Name Vehicle Replacement Type Vehicle Useful Life 6 years Category Vehicles Description ?009 -additional 1/2 Ton pick-up (4x4) >.011 - 2004 pickup replacement ?013 - 2006 pickup replacement Priority n/a Contact Chief Wastewater Operator Department Sewer Department Justification j Annual replacement of vehicles after approximately 6 years. Expenditures 2009 2010 2011 2012 2013 Total Vehicles 25,000 30,000 30,000 85,000 Funding Sources Total 25,000 2009 2010 30,000 2011 2012 30,000 2013 85,000 Total Sewer Fund 25,000 30,000 30,000 85,000 Total 25,000 30,000 30,000 85,000 Page 2 Capital Improvement Plan City of Elk River, Minnesota 2009 thru 2013 ect# WW_14 ect Name Upgrade Boiler Type Equipment Useful Life 15 years Category Equipment Description Zeplace current boiler for primary digester Justification Priority n/a Contact Chief Wastewater Operator Department Sewer Department Expenditures 2009 2010 2011 2012 2013 Total Equipment 125,000 125,000 Total 125,000 125,000 Funding Sources 2009 2010 2011 2012 2013 Total Sewer Fund 125,000 125,000 Total 125,000 125,000 Page 3 Fund: liquor _--- Department: Liquor - -- Description of Services: The Liquor budget provides for the total operation of the Elk River Municipal Liquor Stores as authorized by Minnesota State Law and the Elk River City Council. The Municipal Liquor Stores also generate revenue for transfer to other City funds. Goals for 2009 budget: • Total sales of $6,200,000. • Continue to use profits from liquor operations to finance visible and tan gible uses. • Continue employee server training. • Defeat any anti-municipal liquor legislative bills. • Work toward paying off debt early on Westbound store in 2012. Performance Measures: Staffin,> L_c°~ els: 2007 2008 2009 Number of Employees (FTEs) 13 14 14 Budget Summary: The major changes in the budget for 2009 are outlined as follows: • Additional transfer out of $100,000 for the Ice Arena roof replacement. • Gross profit is budgeted to be 27.5% in 2009. • Remodel restrooms, checkout, cashwrap and flooring at Northbound store. • Other Services & Charges includes depreciation expense of $125,500. • Increase transfer out to General Fund to $248,600. • Additional transfer out to Park Improvement Fund of $92,750. 2007 Actual 2008 Estimate 2009 Pro'ccted Annual Customer Count 267,797 270,000 272,000 Sales er Customer $22.54 $22.67 $22.79 Gross Profit on Sales 28.5% 27.5% 27.5% Labor Cost as % of Sales 9.3% 9.6% 10% of Sales 2007 2008 2009 Li uor 31 % 31.5% 32% Beer 46% 45% 45% Wine 18% 19% 19% Misc. 4.5% 4.5% 4% Fund:''Liyuc>r Department: l.iy~,c~c Revcnue~/Ea=pcnditures b~Usc: Revenues 2006 2007 2008 2009 Variance Actual Actual Amended Budgeted +/- Change Sales $ 5,897,951 $ 6,000,000 $ 6,120,000 $ 6,200,000 $ 80,000 1.31°/ Cost of Sales 4,233,420 4,440,800 4,440,050 4,470,200 30,150 0.68% Gross Profit 1,664,531 1,559,200 1,679,950 1,729,800 49,850 2.97% Other Revenue Interest Income 85,526 91,000 108,400 98,800 (9,600) -8.86% Miscellaneous 8,818 4,850 7,000 6,000 (1,000) -14.29°/ Total $ 1,758,875 $ 1,655,050 $ 1,795,350 $ 1,834,600 $ 39,250 2.19% Expenditures 2006 2007 2008 2009 Variance Actual Actual Amended Budgeted +/- Change Personal Services $ 527,531 $ 561,902 $ 587,550 $ 622,400 $ 34,850 5.93°/ Supplies 23,591 13,110 22,700 15,000 (7,700) -33.92% Other Svs & Chgs 368,046 354,347 348,950 371,550 22,600 6.48% Capital Outlay - - - 35,000 35,000 0.00% Debt Service 49,914 51,938 125,050 1.41,250 16,200 12.95% Transfers Out 233,300 267,700 471,300 479,650 8,350 1.77°/ To tal $ 1,202,382 $ 1,248,997 $ 1,555,550 $ 1,664,850 $ 109,300 7.03°/ DETAIL SHEET _ __ 2009 BUDGET - Fund: Northbound Liquor ~ ~- _ __ 2007 ACTUAL 2008 BUDGET 2009 BUDGET Revenue Analysis Northbound Northbound Northbound Acct. No. Sales os o ross Sales Profit Sales os o Sales ross Profit Sales os o Sales ross Profit __ _ _ _ Gross Profit 4251 4252 Li uog r ____ _ ____ _ Beer 1,352,993 1,939,066 927,271 1,460,372 425,722 d7B.694 1,351,300 1,900;250 845,900 1,444,200 40•,400 46,050 1,360,000 1,912,500 952,000 1,453,500 4(38,000 -459.0(k 4253 Wine 768,647 514,569 254.D7R 802,350 537,550 2e4,5u0 807,500 514,050 _ 2b3,450 4255 Other sales 177,462 105,887 7I 57 168;90(€ 113,200 55.700 170,000 110,50 59,500 4332 Freight 19;948 1 y,0.13 23,000 2',ono 26,000 1~l.uoG -~ ---- Other Revenue ___ _ _ _ Interest income 133,166 1a?.166 108,400 10&.400 98,800 9a cOG _ _ Miscellaneous revenue 2,174 2174 5,000 5,1300 3,000 3,600 - _ ~ _ _ __ r_ ;_ TOTAL REVENUES I I 1,345,461 I ~ 1,272,350 ' I 1,295,75(1: 2009 BUDGET DETAIL SHEET _ - ~ ------ ~ -r- ~- ---r Fund: Northbound Liquor Acct. 2006 2007 2008 B UDGET 2009 B UDGET No Explanation/Detail of Supplies or Services gctual Actual Northbound Total Nortnbouna Total PERSONAL SERVICES 4101 Re ular Pa 142,057 148,136 166,100 184,850 _ 4102 Overtime Pa 5,832 5,000 5,000 ___ 4103 Part-time Pa 112,575 117,257 106,800 108,700 __ 4104 PERA 14,020 16,155 17,750 19,800 4105 FICA 15,735 16,362 16,900 18,200 _ 4106 Other Retirement Contributions 2,018 _ _ 4107 Medicare 3,680 3,827 3,950 __ _ 4,250. _- 4108 Insurance 13,650 13,176 20,500 22,000 __ 4109 Workers Com 2,928 2,719 3,050 3,250 __ _ TOTAL PERSONAL SERVICES 306,665 323,464 340,050 366,050 SUPPLIES 4212 Fuel& Lubs 287 284 350 350 500 500 _- 4217 Uniform Allowance 625 1,185 1,000 '`,000 Shirts 1,000 1,000 _ __ 4219 Operating Supplies _ 14,323 5,937 15,000 7.000 Su lies 15,000 7,000 Tastin bar __ _ Misc. ---- TOTAL SUPPLIES 15,236 .7,406 16,350 8,500 OTHERSERVICES & CHARGES ~ - -- --- ~ 4301 Audit Fees 2,298 2,990 2,800 2,800 2,900 2.900 - --- --- - - 4319 --- Other Professional Services 500 500 -- - 500 4321 Telephone 2,582 2,572 2,800 2,800 2,800 2.E00 4322 Postage ____ 16 4331 Conferences/Schools 403 277 500 500 _ Milea a 500 . 500 4349 Advertising/Marketing ____ 12,881 15,086 15,000 15,000 16,500 16,500 4361 Insurance 12,516 12,154 11,650 14.550 Li uor liabili 6,600 9,350 Auto 100 _ 150 __ Pro ert liabili 4,950 5,050 4389 Utilities 27,537 28,429 27,300 30.050 _ _ Garba a 900 1,000 Natural as 7,200 7,900 ___ Water/electric 19,200 21,150 Acct. 2006 2007 2008 BUDGET 2Q09 BUDGET No. Explanation/Detail of Supplies or Services Actual Actual Northbound Total Northbound Total 1 4404 __ Repair & Maintenance 13,377 13,309 19,000 15,500 Elevator maintenance 1,200 1,200 _ Securit s stem monitorin 800 800 _ Air filter maintenance _ ____ Refri eration maintenance 2,300 2,300 _ Pest control 200 200 _ Misc re airs & maintenance 7,300 _ 7,300 _ _ Paintin _ _- Re lace floorin ___.__ _ Lawn maintenance 3,200 3,200 Seal coat arkin lot 4,0001 - -- _-- _ Software Main. Total Re iiter S stems _ _ 500 _____ -- -- i 4405 Cleanin Services 543 447 1,000 2,OOQ _ Ru service Car et cleanin 2,000 Window cleanin 1,000 _. 4420 Depreciation _ _ 61,964 58,496 46,200 46,200 46:?00 46.200 4433 - -- -- Dues & Subscriptions 1,445 1,608 1,500 1,500 ' 1,500 1,500 4437 Taxes & Licenses 179 749 300' 300 ' 300 300 --- 4438 Credit Card Fees 54,412 56,072 55,000 55,000 60,000 60,000 __ __ _ _ i _ ~ "" 4440 Miscellaneous -NSF Checks 1,901 2,411 1,000 1,000 1.000 1,000 TOTAL OTHER SERVICES 8~ CHARGES 192,553 194,600 184,550 193,800 CAPITAL OUTLAY 4560 Equipment _ 35 0? remodel restrooms _ 1.5,000 _ remodel checkout/cashwra /floorin _ 20,000 __ i DEBT SERVICE 4601 __ Princi al 4611 Interest TRANSFERS OUT 233,300 267,700 471,300 479.650 4721 General Fund 195,000 219,900 226,000 248,600 _ 4730 Cit Hall Debt 38,300 38,300 38,300 38,300 _ Park Im rovement Fund 107,000 __ 92,750 _ _ Ice Arena 9,500 100,000 100,000. TOTAL CAPITAL OUTLAY, DEBT SERVICE & TRANSFERS TOTAL NORTHBOUND 233,300 747,753 267,700 793,170 471,300 1,012,250 514,650 1,083,000 2009 BUDGET DETAIL SHEET Fund: Westbound Liquor 200TACTUAL 2008 BUDGET 2009 BUDGET Revenue Analysis Westbound Westbound Westbound Acct. No. Sales os o Sales toss Profit Sales os o Sales toss Profit Sales os o Sales toss Profit Gross Profit 1 2Ct0 4251 4252 4253 4255 4332 Liquor _ Beer Wine Other sales Freight 533,799 893,220 285,773 85,796 357,35' 678,38'3 188,170 58,21 n, 8,127 17t; 442 21x,834 97,603 27,58© fi,1'L7 607,100 853,750 360,450 75,900 425,000 648,850 241,500 50,850 10,000 1112.100 14 204.~J0 1<> 11~,55C '. 25,050 10,000 624,000 877,500 370,500 78,000 436,800 666,900 248,250 50,700 11,500 18Z 210.600 . 122250 ~7.3G0 -11.500 Other Revenue Interest income Miscellaneous revenue 4,158 4,.;53 2,000 20?~~ 3,000 ;,OnO _ . 1 __ __ 1 __ l 000 523 850 538 TOTAL REVENUES 512,487 , , _ _ 2009 BUDGET DETAIL SHEET _ Fund: Westbound Liquor _ Acct. 2006 2007 2008 B UDGET 2009 B UDGET No. Explanation/Detail of Supplies or Services Actual Actual westbound Total westbound Total PERSONAL SERVICES _ __ _-___ _ 4101 _ __ Re ular Pa _ __ 127,250 ___ 134,207 140,950 144,900 __ 4102 Overtime Pa 46 41 Q3 Part-time Pa 49,682 57,075 58,000 58,000 __ 4104 PERA 10,478 11,586 12,950 13,700 _ 4105 ICA 10,499 11,237 12,350 12,600 _ 4106 Other Retirement Contributions 3,134 _ 4107 Medicare 2,455 2,628 2,900 2,950 4108 nsurance 15,337 19,799 18,150 21,850 4109 Orkers Com 1,986 1,906 2,200 _ 2,350 TOTAI. PERSONAL SERVICES 220,866 238,438 247,500 256,350 --- - - S PPLI -- -- 4212 Fuel& Lubs 298 284 350 350 500 500 4217 Uniform Allowance _ 677 1,128 _ 1,000 1.000 1, 000 1, 000 4219 pperatin Supplies __ 7,380 4,292 _ 5,000 5.000 Su lies 5,000 _ 5,000 Re lace com uters - __ -- TOTAL SUPPLIES OTHER SERVICES & CHARGES __ __ 8,355 _ 5,704 __ ___ 6,350 _ _- 6,500 I 4301 Audit Fees 1,200 2,990 2,800 2,800 ' 2,9CC 2,900 --- - - - ~ 4319 Other Professional Services 1,131 ------- ----- 500 - - 500 -- - _ 4321 Telephone __ _ __ 2,697 2,587 2,800 2,800 2,800 ` ' 2,800 - - - 4322 Postage 4331 Conferences/Schools 54 71 200 500 Milea a 200 500 4349 Advertising/Marketing ____ 16,227 12,775 15;000 15,000 16,500 16,500 4 61 3 ____ Insurance 8,560 7,923 8,250 8.900 _ _ __ _ _ Li uor liabili 3,300 3,900 _ Auto 100 __ __ 150 __ Pro ert liabili 4,850 4,850 4 389 Utilities 22,840 22,946 __ 22,550 24,800 _ ___ Garba a 650 _ 700 __ _ Natural as 5,400 _ _ 5,950 __ __ Water/electric 16,500 _ 18,150 Acct. 2006 2007 2008 B UDGET 2009 BUDGET No Explanation/Detail of Supplies or Services Actual Actual westbound Total westbound Total 4404 Repair & Maintenance 17,623 5,365 4,000 10.150 Misc re airs & maintenance 3,200 5,000 __ seal coat arkin lot 4,650 _ refri eration maintenance contract 800 _ Software Main. Total Re ister S stems 500 440 5 Cleaning Services ----- 149 - 200 500 _ Ru service -- -- - _----- Car et cleanin _ 250 _ _ _ Window cleanin 200 250 ' -- 4420 - Depreciation 79,290 79,290 79,300 79,300 79:,300 79,300 4431 Gash Short 76 44 4433 Does & Subscriptions _____ 1,445 1,325 1,500 1,500 1,500 1,500 4437 Taxes & Licenses 277 170 300 300 300 300 4438 Credit Card Fees 22,790 23,655 26,000 26,000 28,600 '' 28.600 4440 Miscellaneous 1,136 606 1,000 1,000 1,000 1.000 TOTAL OTHER SERVICES & CHARGES 175,493 159,747 164,400 177,750 CAPITAL OUTLAY _ 4560 Equipment __ _ _ DEBT SERVICE 49,914 51,938 125,050 141.250 4601 _ ___ Princi al 75,000 __ 95,000 4611 Interest 49,500 51,938 50,050 ____ 46,250 _ 4631 Amortization Ex ense 414 - __-_ __._ TRANSFERS OUT 4721 __ ____ General Fund _ __ __ _ 4730 Ci Hall Debt TOTAL CAPITAL OUTLAY, DEBT SERVICE & TRANSFERS TOTAL WESTBOUND 49,914 454,629 51,938 455,827 125,050 543,300 141,250 581,850 Capital Improvement Plan City of Elk River, Minnesota 2009 thru 2013 Project # LS-Ol Project Name Northbound Building Maintenance Type Maintenance Priority n/a Useful Life 10 years Contact Liquor Store Manager Category Building Maintenance Department Liquor Fund Description ~ Zemodel Restrooms (flooring, fixtures, tile, and paint) - 2009 Zemodel checkout/cashwrap/flooring - 2009 Zooftop I-1VAC - 2012 Zefrigeration - 2012 JValkin Cooler display doors - 2012 Justification J 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 2009 2010 2011 2012 2013 Total Equipment 67,000 67,000 Building Maintenance 35,000 35,000 Total 35,000 67,000 102,000 Funding Sources 2009 2010 2011 2012 2013 Total Liquor Fund 35,000 67,000 102,000 Total 35,000 67,000 102,000 Page 1