Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
09-11-2007 Budget Workshop
CITY OF SCANDIA CITY COUNCIL AGENDA Special Meeting Tuesday, September 11, 2007 8:00 p.m. 1. Call to Order 2. Review of Draft 2008 Operating Budget and Draft 2008-2012 Capital Improvement Program (CIP) 3. Resolution 09-11-07-01 Certifying Maximum Property Tax Levy Payable in 2008 4. Adjournment RESOLUTION NO. 09-04-07-01 CITY OF SCANDIA, MINNESOTA RESOLUTION CERTIFYING MAXIMUM PROPERTY TAX LEVY PAYABLE IN 2008 WHEREAS, the City of Scandia has prepared a draft budget for the fiscal year commending January 1, 2008; and WHEREAS, the budget requires money to be raised from property taxes on taxable property in the City of Scandia; NOW, THEREFORE, BE IT HEREBY RESOLVED THE CITY COUNCIL OF THE CITY OF SCANDIA, WASHINGTON COUNTY, MINNESOTA, that the following sums of money are the maximum amounts to be raised by property tax payable in 2008: 2008 Property General Purpose Tax Levy General Fund $1,346,475 Debt Service, Total $318,000 Total Levy $1,664,475 FURTHER BE IT RESOLVED, that said maximum property tax levy shall be certified to the County Auditor of Washington County. Adopted by the Scandia City Council this 11 th day of September, 2007. Dennis D. Seefeldt, Mayor ATTEST: Administrator/Clerk CITY OF SCANDIA CITY COUNCIL AGENDA Special Meeting Tuesday, September 11, 2007 8:00 p.m. 1. Call to Order 2. Review of Draft 2008 Operating Budget and Draft 2008-2012 Capital Improvement Program (CIP) 3. Resolution 09-11-07-01 Certifying Maximum Property Tax Levy Payable in 2008 4. Adjournment RESOLUTION NO. 09-04-07-01 CITY OF SCANDIA, MINNESOTA RESOLUTION CERTIFYING MAXIMUM PROPERTY TAX LEVY PAYABLE IN 2008 WHEREAS, the City of Scandia has prepared a draft budget for the fiscal year commending January 1, 2008; and WHEREAS, the budget requires money to be raised from property taxes on taxable property in the City of Scandia; NOW, THEREFORE, BE IT HEREBY RESOLVED THE CITY COUNCIL OF THE CITY OF SCANDIA, WASHINGTON COUNTY, MINNESOTA, that the following sums of money are the maximum amounts to be raised by property tax payable in 2008: 2008 Property General Purpose Tax Levy General Fund $1,346,475 Debt Service, Total $318,000 Total Levy $1,664,475 FURTHER BE IT RESOLVED, that said maximum property tax levy shall be certified to the County Auditor of Washington County. Adopted by the Scandia City Council this 11 th day of September, 2007. Dennis D. Seefeldt, Mayor ATTEST: Administrator/Clerk Q --,, , „,,, _ s \r_r__.,„,• ,, . ; , ) G"---...\ .�' . / `i SCANDLA IN/IMemo m i n n e s o t a To: Mayor and City Council From: Anne Hurlburt,City Administrator Colleen Firkus,Treasurer Date: 9/6/2007 Re: Information for September 11, 2007 Special Meeting As promised at the last budget workshop,we have prepared new pages for your budget books reflecting the changes directed by the Council. New summary tables(pages 14, 15 and 16 of the "Summary"section)and complete replacements for the spreadsheets in the"Revenues"and "Expenditures"sections have been provided. The following additional information is attached: • An updated forecast of bond balances,debt payments,cash balances and levy required for all debt issues. Since our last meeting,the final costs have been calculated and the interest rate set on the assessments for the 2007 bond issue. Northland Securities has once again updated the debt study. The levy required in 2009 and future years increased somewhat($306,000 instead of$293,000 in 2009,and$216,000 instead of$196,000 in 2010 through 2014)due to a smaller share of the project being assessed than previously expected. We were able to keep the 2008 levy at$318,000. • Updated calculations of property tax impacts of the draft budget. These differ slightly from the data we sent you on August 30,after we corrected a minor error discovered in our final check of all the figures. The 2008 General Fund operating budget as it currently stands would be$1,614,064,an increase of only 1.24%from the 2007 budget. Debt service budgets would be up 70.91%from 2007,however,so total expenditures would increase by 22.96%. The tax levy would increase 8.51%;the tax rate by 2.15%. Assuming that our forecast of$694,000 in General Fund cash balances at the end of 2007 holds,cash reserves would be about 42.99%of operating expenses,which would be adequate for cash flow. A draft resolution to set the levy has been prepared. The levy of$1,664,475 includes$318,000 for all Debt Service funds and$1,346,475 for the General Fund. The General Fund levy is 4%($51,788) more than budgeted revenue,to account for non-collection of taxes. / ..-- '- City of Scandia, Minnesota All Debt Issues Bond Debt Cash Levy Year Balances Payments Balances Required 2008 2,105,000 911,739 646,123 318,000 2009 1,645,000 540,098 387,713 306,000 2010 1,420,000 289,336 321,530 216,000 2011 1,190,000 286,123 294,056 216,000 2012 955,000 282,525 266,517 216,000 2013 720,000 273,494 244,616 216,000 2014 485,000 264,313 228,751 216,000 2015 250,000 254,808 219,022 211,000 2016 125,000 135,188 89,770 100,000 2017 0 130,125 93,880 93,000 All Debt Issues 2,500,000 T 2,000,000 0 Bond Balances 1,500,000 _ •Debt Payments ❑Cash Balances 1,000,000 ■Levy Required 500,000 - Year 1 of 1 \\Server\shareddocs\Departments\Finance\Debt\Debt Analysis Summary by Year 3:17 PM 9/5/2007 q6:: 7 OP Property Tax Impacts, 2008 Draft Budget — `tA ejy?e,-. hd Property Tax Rate Calculation 2008 Change, 2007 2005 2006 2007 Estimate* to 2008 Certified Levy 1,368,150 1,483,752 1,533,930 1,664,475 8.51 Fiscal Disparities 67,622 67,033 66,000 75,057 13.72% Local Levy 1,300,528 1,416,719 1,467,930 1,589,418 8.28% Taxable Value 4,638,856 5,335,930 6,117,330 6,484,087 6.00% Tax Rate 28.036% 26.551% 23.996% 24.513% 2.15% * Current Draft Budget Sample Property Tax Calculation (Residential Homestead) 2008 Change, 2007 2007 Estimate* to 2008 Average Market Value 387,000 391,700 1.21 Tax Capacity(1%) 3,870 3,917 1,21% Gross Property Taxes 928.66 960.16 3.39% Less Market Value Homestead Credit(35%) -8.44 -6.95 -17.55% Net City Property Tax 920.22 953.20 3.58% Average Value Home in Scandia: $387,000(2007), $391,700(2008) Property Tax Rate 29.000% 28.036% 28.000% 27.000% 26 551°la °' 26.000% -- CU 25.000% 24.513% 23.996% Fes- 24.000% 23.000% 22.000% , 21.000% 2005 2006 2007 2008 Estimate* Year Proposed Pay 2008 Property Tax Impact Worksheet 9-6---°7 Taxing District: 0400 Scandiadip STEP 1 - Calculate the Taxing District's Tax Rate: Actual Proposed % Item Pay 2007 Pay 2008 Change (A) (B) (C) 1. Levy before reduction for state aids $1,533,930 $1,664,475 8.5% 2. State Aids - $0 _ $0 0.0% 3. Certifed Property Tax Levy = $1,533,930 1,664,475 8.5% 4. Fiscal Disparity Portion of Levy - $66,000 $75,057 13.7% 5. Local Portion of Levy = $1,467,930 $1,589,418 8.3% 6. Local Taxable Value Pay 2008 is an ESTIMATE - 6,117,330 . 6,484,087 6.0% 7. Local Tax Rate = 23.996% 24.513% 2.2% 8. Market Value Referenda Levy $0 $0 0.0% 9. Fiscal Disparity Portion of Levy(SDs only) - $0 $0 0.0% 10. Local Levy = $0 $0 0.0% 11. Referenda Market Value Pay 2008 is an ESTIMATE - _ 0 0 0.0% 12. Market Value Referenda Rate = 0.00000% 0.00000% 0.0% STEP 2 - Calculate the Impact of the Taxing District's Rate on Residential Homestead Taxes: 13. Assumes a 0.0% increase in market value from 2007 to 2008,which is the city median increase. (D) (E) (F) (G) (H) (I) Taxing Total Taxing Taxing Taxable District Mkt Value District District Market Tax Gross Hstd share of Net Value Capacity Tax Credit Credit Tax Actual Pay 2007 50Q,000@1.0% (A7 x E)+ 76,000@.40% rem @ 1.25% (Al2 X D) -rem@.09% (G)x% (F)-(H) 14. Estimated Tax District rate as%of total rate: 35% 15. 100,000 1,000 $239.96 $282.40 $98.84 $141.12 16. 150,000 1,500 $359.94 $237.40 $83.09 $276.85 17. 250,000 2,500 $599.90 $147.40 $51.59 $548.31 18. 500,000 5,000 $1,199.80 $0.00 $0.00 $1,199.80 19. 750,000 8,125 $1,949.68 $0.00 $0.00 $1,949.68 Proposed Pay 2008 Pay 2007 MV 500,000@1 0% (B7 x E)+ 76,000@.40% X 1.000 rem @ 1.25% (B12 x D) -rem@.09% (G)x% (F)-(H) 20. Estimated Tax District rate as%of total rate: 35% 21. 100,000 1,000 $245.13 $282.40 $98.84 $146.29 22. 150,000 1,500 $367.70 $237.40 $83.09 $284.61 23. 250,000 2,500 $612.83 $147.40 $51.59 $561.24 24. 500,000 5,000 $1,225.65 $0.00 $0.00 $1,225.65 25. 750,000 8,125 $1,991.68 $0.00 $0.00 $1,991.68 Percentage Change from 2007 to 2008 26. 0.0% 0.0% 2.2% 0.0% 0.0% 3.7% 27. 0.0% 0.0% 2.2% 0.0% 0.0% 2.8% 28. 0.0% 0.0% 2.2% 0.0% 0.0% 2.4% 29. 0.0% 0.0% 2.2% 0.0% 0.0% 2.2% 30, 0.0% 0.0% 2.2% 0.0% 0.0% 2.2% 9O7 Property Tax Impacts, 2008 Draft Budget itv Property Tax Rate Calculation 2008 Change, 2007 2005 2006 2007 Estimate* to 2008 Certified Levy 1,368,150 1,483,752 1,533,930 1,690,614 10.21 Fiscal Disparities 67,622 67,033 66,000 75,057 13.72% Local Levy 1,300,528 1,416,719 1,467,930 1,615,557 10.06% Taxable Value 4,638,856 5,335,930 6,117,330 6,484,087 6.00% Tax Rate 28.036% 26.551% 23.996% 24.916% 3.83% * Current Draft Budget Sample Property Tax Calculation (Residential Homestead) 2008 Change, 2007 2007 Estimate* to 2008 Average Market Value 387,000 391,700 1.21% Tax Capacity(1%) 3,870 3,917 1.21% Gross Property Taxes 928.66 975.95 5.09% Less Market Value Homestead Credit(35%) -8.44 -6.95 -17.55% Net City Property Tax 920.22 968.99 5.30% Average Value Home in Scandia: $387,000(2007), $391,700(2008) Property Tax Rate 29.000% - 28.036% 28.000% 27,000% 26 551%-_ 26..000% 24.916% 25.000% — - 23.996% 24.000% 23.000% 22.000% 21,000% 2005 2006 2007 2008 Estimate* Year Proposed Pay 2008 Property Tax Impact Worksheet - 5 . O 7 Taxing District: 0400 Scandia Cog STEP 1 - Calculate the Taxing District's Tax Rate: Actual Proposed % Item Pay 2007 Pay 2008 Change _ (A) (B) (C) 1. Levy before reduction for state aids $1,533,930 $1,690,614 10.2% 2. State Aids - $0 $0 0.0% 3. Certifed Property Tax Levy = $1,533,930 1,690,614 10.2% 4. Fiscal Disparity Portion of Levy - $66,000 $75,057 13.7% 5. Local Portion of Levy = $1,467,930 $1,615,557 10.1% 6. Local Taxable Value Pay 2008 is an ESTIMATE - 6,117,330 6,484,087 6.0% 7. Local Tax Rate = 23.996% 24.916% 3.8% 8. Market Value Referenda Levy $0 $0 0.0% 9. Fiscal Disparity Portion of Levy(SDs only) - $0 $0 0.0% 10. Local Levy = $0 $0 0.0% 11. Referenda Market Value Pay 2008 is an ESTIMATE - 0 0 0.0% 12. Market Value Referenda Rate = 0.00000% 0.00000% 0.0% STEP 2 - Calculate the Impact of the Taxing District's Rate on Residential Homestead Taxes: 13. Assumes a 0.0% increase in market value from 2007 to 2008, which is the city median increase. (D) (E) (F) (G) (H) (I) Taxing Total Taxing Taxing Taxable District Mkt Value District District Market Tax Gross Hstd share of Net Value Capacity Tax Credit Credit Tax Actual Pay 2007 500,000@1.0% (A7 x E)+ 76,000@.40% rem @ 1.25% (Al2 X D) -rem@.09% (G)x% (F)-(H) 14. Estimated Tax District rate as%of total rate: 35% 15. 100,000 1,000 $239.96 $282.40 $98.84 $141.12 16. 150,000 1,500 $359.94 $237.40 $83.09 $276.85 17. 250,000 2,500 $599.90 $147.40 $51.59 $548.31 18. 500,000 5,000 $1,199.80 $0.00 $0.00 $1,199.80 19. 750,000 8,125 $1,949.68 $0.00 $0.00 $1,949.68 Proposed Pay 2008 Pay 2007 MV 500,000@1.0% (B7 x E)+ 76,000@.40% X 1.000 rem @ 1.25% (B12 x D) -rem@.09% (G)x% (F)-(H) 20. Estimated Tax District rate as%of total rate: 35% 21. 100,000 1,000 $249.16 $282.40 $98.84 $150.32 22. 150,000 1,500 $373.74 $237.40 $83.09 $290.65 23. 250,000 2,500 $622.90 $147.40 $51.59 $571.31 24. 500,000 5,000 _$1,245.80 $0.00 $0.00 $1,245.80 25. 750,000 8,125 $2,024.43 $0.00 $0.00 $2,024.43 Percentage Change from 2007 to 2008 26. 0.0% 0.0% 3.8% 0.0% 0.0%_ 6.5% 27. 0.0% 0.0% 3.8% 0.0% 0.0% 5.0% 28, 0.0% 0.0% 3.8% 0.0% 0.0% 4.2% 29. 0.0% 0.0% 3.8% 0.0% 0.0% 3.8% 30. 0.0% 0.0% 3.8% 0.0% 0.0% 3.8%. 2008 Proposed Revenue Budget Summary by Fund and Department Intergovernm Licenses& ental Charges for Fines& Special Other Fund Dept. Description Taxes Permits Revenues Services Forfeitures Assessments Revenues Total 101 General Fund $1,302,687 $86,190 $77,357 $116,901 $9,000 $21,930 $1,614,065 302 2002 Blacktop $0 $0 $1,191 $1,191 304 2004 Blacktop $150,000 $46,990 $126,457 $323,447 307 2007 Blacktop $42,000 $58,059 $15,480 $115,539 310 Fire Hall/Public Works $126,000 $6,243 $132,243 Debt Service Funds Total $318,000 $0 $0 $0 $0 $105,049 $149,371 $572,420 403 Capital Improvements $0 $0 $7,056 $7,056 404 Parks Capital Improvements $0 $5,000 $908 $5,908 405 Equipment Replacement $30,000 $30,000 Capital Funds Total $0 $0 $0 $5,000 $0 $0 $37,964 $42,964 602 201 Sewer $5,500 $42,870 $48,370 Enterprise Funds Total $0 $0 $0 $0 $0 $5,500 $42,870 $48,370 All Funds,Total Revenues $1,620,687 $86,190 $77,357 $121,901 $9,000 $110,549 $252,135 $2,277,819 CN G,. 1 OF 1 REV SUMMARY 3:42 PM 9/5/2007 2008 Proposed Expenditure Budget Summary by Fund and Department Personal Materials & Contractual Capital Fund Dept. Description Services Supplies Services Outlays Debt Service Transfers Total 101 41000 Administration & Finance $160,545 $9,000 $174,389 $3,500 $347,434 41110 City Council $16,713 $2,000 $18,713 41190 Planning & Building $80,736 $3,800 $71,300 $2,500 $381 $158,717 41410 Elections $4,000 $1,000 $770 $5,770 42000 Police $101,883 $101,883 42200 Fire $71,798 $56,100 $132,984 $3,000 $21,220 $17,782 $302,883 43000 Public Works $160,060 $70,000 $335,445 $0 $10,820 $576,325 43210 Uptown Water&Sewer $0 $3,330 $3,330 45000 Parks $18,795 $5,875 $20,397 $0 $1,017 $46,084 45180 Community Center $4,946 $9,500 $38,480 $52,926 General Fund Total $517,593 $155,275 $880,978 $9,000 $21,220 $30,000 $1,614,065 302 2002 Blacktop $0 $209,561 $117,403 $326,964 304 2004 Blacktop $0 $255,240 $255,240 307 2007 Blacktop $0 $305,163 $305,163 310 Fire Hall/Public Works $0 $121,135 $121,135 Debt Service Funds Total $0 $0 $0 $0 $891,099 $117,403 $1,008,502 403 Capital Improvements $5,600 $54,000 $0 $59,600 404 Parks Capital Improvements $12,000 $0 $12,000 405 Equipment Replacement $0 $0 $0 Capital Funds Total $0 $0 $17,600 $54,000 $0 $0 $71,600 602 201 Sewer $0 $20 $35,347 $3,257 $38,624 Enterprise Funds Total $0 $20 $35,347 $0 $0 $3,257 $38,624 All Funds, Total Expenditures $517,593 $155,295 $933,925 $63,000 $912,319 $150,660 $2,732,791 1 of 1 EXPENSE SUMMARY 3:51 PM 9/5/2007 Expenditure Budget History Total Expenditures by Fund and Department Variance, 2007 Change,2006 Projected Change,2007 Actual to 2007 from 2007 2008 Budget to Fund Dept. Description 2005 Actual 2006 Actual 2007 Budget 2007 Budget Projected Budget Proposed 2008 101 41000 Administration&Finance $208,091 $279,829 $278,055 -0.63% $328,461 $50,406 $347,434 24.95% 41110 City Council $18,350 $20,288 $18,485 -8.89% $18,500 $15 $18,713 1.23% 41190 Planning&Building $190,197 $137,653 $124,900 -9.26% $100,032 -$24,868 $158,717 27.08% 41410 Elections $535 $4,353 $500 -88.51% $1,635 $1,135 $5,770 1054.00% 42000 Police $84,491 $86,965 $90,950 4.58% $90,950 $0 $101,883 12.02% 42200 Fire $244,427 $282,303 $301,270 6.72% $266,887 -$34,383 $302,883 0.54% 43000 Public Works $609,643 $941,343 $660,446 -29.84% $495,130 -$165,316 $576,325 -12.74% 43210 Uptown Water&Sewer $44,995 $40,579 $39,945 -1.56% $43,140 $3,195 $3,330 -91.66% 45000 Parks $83,882 $57,436 $34,960 -39.13% $45,800 $10,840 $46,084 31.82% 45180 Community Center $41,898 $56,662 $44,780 -20.97% $64,497 $19,717 $52,926 18.19% General Fund Total $1,526,508 $1,907,412 $1,594,291 -16.42% $1,455,031 -$139,260 $1,614,065 1.24% 302 2002 Blacktop $202,950 $206,013 $208,217 1.07% $208,217 $0 $326,964 57.03% 304 2004 Blacktop $276,450 $267,480 $261,841 -2.11% $250,921 -$10,920 $255,240 -2.52% 307 2007 Blacktop $769 $0 -100.00% $58,773 $58,773 $305,163 310 Fire Hall/Public Works $122,105 $118,605 $120,035 1.21% $97,518 -$22,518 $121,135 0.92% Debt Service Funds Total $601,505 $592,866 $590,093 -0.47% $615,429 $25,336 $1,008,502 70.91% 403 Capital Improvements $50,000 $8,329 $0 $31,150 $31,150 $59,600 404 Parks Capital Improvements $6,041 $6,041 $12,000 405 Equipment Replacement $0 $0 $0 Capital Funds Total $50,000 $8,329 $0 $37,191 $37,191 $71,600 602 201 Sewer $73,027 $57,579 $38,085 -33.86% $41,254 $3,169 $38,624 1.42% Enterprise Funds Total $73,027 $57,579 $38,085 -33.86% $41,254 $3,169 $38,624 1.42% All Funds,Total Expenditures $2,251,039 $2,566,185 $2,222,469 -13.39% $2,148,905 -$73,564 $2,732,791 22.96% 1 of 1 EXPENSE HISTORY 3:42 PM 9/5/2007 CITY OF SCANDIA CITY COUNCIL AGENDA Special Meeting Tuesday, September 11, 2007 8:00 p.m. 1. Call to Order 2. Review of Draft 2008 Operating Budget and Draft 2008-2012 Capital Improvement Program (CIP) 3. Resolution 09-11-07-01 Certifying Maximum Property Tax Levy Payable in 2008 4. Adjournment RESOLUTION NO. 09-04-07-01 CITY OF SCANDIA, MINNESOTA RESOLUTION CERTIFYING MAXIMUM PROPERTY TAX LEVY PAYABLE IN 2008 WHEREAS, the City of Scandia has prepared a draft budget for the fiscal year commending January 1, 2008; and WHEREAS, the budget requires money to be raised from property taxes on taxable property in the City of Scandia; NOW, THEREFORE, BE IT HEREBY RESOLVED THE CITY COUNCIL OF THE CITY OF SCANDIA, WASHINGTON COUNTY, MINNESOTA, that the following sums of money are the maximum amounts to be raised by property tax payable in 2008: 2008 Property General Purpose Tax Levy General Fund $1,346,475 Debt Service, Total $318,000 Total Levy $1,664,475 FURTHER BE IT RESOLVED, that said maximum property tax levy shall be certified to the County Auditor of Washington County. Adopted by the Scandia City Council this l lth day of September, 2007. Dennis D. Seefeldt, Mayor ATTEST: Administrator/ Clerk REVENUES GENERAL FUND 101 2008 2005 2006 2007 7/31/2007 2007 Total Actual Actual Adopted Year-to-Date Estimated Expected Account Description Revenue Revenue Budget Revenue Revenue Revenue Notes: Taxes 31000 Washington Cty.Tax Settlement 976,556 882,683 1,166,630 650,381 1,472,573 1,294,687 1 31701 Gravel Taxes 10,032 7,992 6,000 5,754 10,497 8,000 31800 Other Taxes 0 0 0 0 0 0 Total Property Taxes 986,588 890,674 1,172,630 656,135 1,483,070 1,302,687 Licenses&Permits 32150 Utility Permits 431 275 250 400 500 500 32180 Cigarette&Liquor Licenses) 0 0 0 7,975 7,975 5,475 32190 Other City Permits 0 0 0 200 200 200 32210 Building Permits 188,369 102,084 150,000 46,972 75,000 80,000 32260 Gambling Permits 0 0 0 15 15 15 Total Licenses&Permits 188,800 102,359 150,250 55,562 83,690 86,190 Intergovernmental Revenues 33401 LGA/MVHC/AG/PERA Aid 51,378 41,257 37,100 0 25,857 2 33422 Other State Grants&Aids 0 0 0 0 0 0 33424 Fire Relief from Ins. Prem. 31,064 35,176 31,000 0 36,000 37,000 33611 Town Road Allotment 24,053 29,186 25,000 22,991 0 0 33620 Recycling Grant 6,347 7,268 8,380 7,118 7,118 7,000 33621 County Election Aid 1,465 33633 Met Council Planning Grant 0 0 0 0 7,500 7,500 33640 Other Grants 1,500 2,422 12,000 3,353 0 0 Total Intergovernmental Aid 114,341 115,310 113,480 33,462 52,083 77,357 Charges for Services 34103 Zoning&Planning 26,787 67,622 24,000 84,425 90,000 65,000 34105 Maps&Publications 83 25 75 2 10 10 34107 Parcel Search 120 30 100 20 50 50 34109 Water Usage 392 432 400 0 283 300 34202 Fire Protection Services 19,000 22,896 21,516 0 21,516 21,516 34301 Damage Repairs 86 155 0 11,476 11,479 0 34303 Dust Control 4,583 4,890 2,000 4,635 4,635 4,000 34305 Other Street Service 1,912 399 500 38 0 0 34401 Uptown Sewer Hookup&User Fees 2,135 2,645 2,645 0 1,900 2,000 34740 Coffee Account 15 121 25 0 25 25 34750 Hall Rental 19,343 17,425 15,500 9,935 15,000 15,000 34760 Cleaning Fees 125 0 0 0 0 0 34780 Park Fees 60,400 6,300 39,000 0 0 0 34790 Recreation Programs 12,720 8,259 8,000 8,943 9,293 9,000 Total Charges for Services 147,702 131,199 113,761 119,474 154,191 116,901 35101 Fines&Forfeitures 146 555 100 4,311 8,800 9,000 Other Income 36210 Interest Income 20,201 23,085 25,500 27,044 30,000 10,591 36230 Donations 12,664 9,231 1,500 5,750 5,843 0 36240 Insurance Refund 9,856 2,454 7,100 0 0 36250 Misc. Refunds 2,829 2,086 1,200 4,131 4,131 2,000 38050 Cable TV Franchise Rebate 5,143 5,886 5,000 2,383 5,000 6,000 Total Other Income 50,692 42,743 40,300 39,307 44,974 18,591 Other Financing Sources 39203 Transfer from other Funds 50,000 28,700 3,339 3 39300 Bond Proceeds Total Other Financing Sources 50,000 0 0 0 28,700 3,339 Total General Fund 101 1,538,269 1,282,840 1,590,521 908,252 1,855,508 1,614,065 1. Amount needed to balance draft General Fund Expenditure Budget 2.LGA 3.Transfer from 201 Sewer Fund for administration and grounds care 1 of 1 GENERAL REV 4:13 PM 9/5/2007 REVENUES DEBT SERVICE FUNDS 2002 BLACKTOP (302) 2008 2005 2006 2007 6/30/2007 2007 Total Actual Actual Adopted Year-to-Date Estimated Requested Account Description Revenue Revenue Budget Revenue Revenue Budget Notes: Taxes 31000 Washington Cty.Tax Settlement 55,350 151,740 7,200 5,863 5,863 0 Total Property Taxes 55,350 151,740 7,200 5,863 5,863 0 36100 Special Assessments 59,916 48,355 10,000 19,652 40,660 0 Other Income 36210 Interest Income 9,456 18,336 12,000 0 20,963 1,191 Total Other Income 9,456 18,336 12,000 0 20,963 1,191 Other Financing Sources 39203 Transfer from other Funds 64,509 0 0 0 0 0 Total Other Financing Sources 64,509 0 0 0 0 0 Total 2002 Blacktop(302) 189,231 218,431 29,200 25,515 67,486 1,191 2004 BLACKTOP (304) 2008 2005 2006 2007 6/30/2007 2007 Total Actual Actual Adopted Year-to-Date Estimated Requested Account Description Revenue Revenue Budget Revenue Revenue Budget Notes: Taxes 31000 Washington Cty.Tax Settlement 216,539 228,007 156,700 83,525 150,000 150,000 Total Property Taxes 216,539 228,007 156,700 83,525 150,000 150,000 36100 Special Assessments 90,491 58,809 25,000 27,342 49,318 46,990 Other Income 36210 Interest Income 4,872 9,860 9,000 0 11,767 9,054 Total Other Income 4,872 9,860 9,000 0 11,767 9,054 Other Financing Sources 39203 Transfer from other Funds 64,509 117,403 1 Total Other Financing Sources 64,509 0 0 0 0 117,403 Total 2004 Blacktop(304) 376,411 296,676 190,700 110,867 211,085 323,447 1.Transfer from closed 2002 Blacktop Fund 1 o 2 DEBT REVENUE 3:05 PM 9/5/2007 REVENUES DEBT SERVICE FUNDS 2007 BLACKTOP (307) 2008 2005 2006 2007 6/30/2007 2007 Total Actual Actual Adopted Year-to-Date Estimated Requested Account Description Revenue Revenue Budget Revenue Revenue Budget Notes: Taxes 31000 Washington Cty.Tax Settlement 42,000 Total Property Taxes 0 0 0 0 0 42,000 Charges for Services 34303 Street Paving Contract 189,403 364,234 0 Total Charges for Services 189,403 364,234 0 36100 Special Assessments 0 0 0 0 2,229 58,059 Other Income 36210 Interest Income 0 0 0 0 0 15,480 Total Other Income 0 0 0 0 0 15,480 Other Financing Sources 39203 Transfer from other Funds 39300 Bond Proceeds 1,395,713 1,395,713 0 Total Other Financing Sources 0 0 0 1,395,713 1,395,713 0 Total 2007 Blacktop(307) 0 0 0 1,585,116 1,762,176 115,539 FIRE HALL/PUBLIC WORKS (310) 2008 2005 2006 2007 6/30/2007 2007 Total Actual Actual Adopted Year-to-Date Estimated Expected Account Description Revenue Revenue Budget Revenue Revenue Revenue Notes: Taxes 31000 Washington Cty.Tax Settlement 160,010 152,258 103,000 55,684 100,000 126,000 Total Property Taxes 160,010 152,258 103,000 55,684 100,000 126,000 Other Income 36210 Interest Income 2,215 5,512 4,500 0 7,050 6,243 Total Other Income 2,215 5,512 4,500 0 7,050 6,243 Total Fire Hall/Public Works Bond(310) 162,225 157,770 107,500 55,684 107,050 132,243 ITotal Debt Service 727,867 672,877 327,400 1,777,182 2,147,797 572,420 2 o 2 DEBT REVENUE 3:05 PM 9/5/2007 REVENUES CAPITAL IMPROVEMENTS FUND 403 2008 2005 2006 2007 6/30/2007 2007 Total Actual Actual Adopted Year-to-Date Estimated Expected Account Description Revenue Revenue Budget Revenue Revenue Revenue Notes: Taxes 31000 Washington Cty.Tax Settlement 51,200 50,000 26,755 50,000 0 Total Property Taxes 0 51,200 50,000 26,755 50,000 0 Intergovernmental Revenues 33401 LGA 1,200 Total Intergovernmental Aid 0 0 1,200 0 0 0 Other Income 36210 Interest Income 0 4,600 0 0 7,056 36230 Donations 0 0 0 0 0 Total Other Income 0 0 4,600 0 0 7,056 Other Financing Sources 39203 Transfer from other Funds Total Other Financing Sources 0 0 0 0 0 0 Total Capital Improvements Fund 403 0 51,200 55,800 26,755 50,000 7,056 1 of 1 CAP IMP REVENUE 3:05 PM 9/5/2007 REVENUES PARK CAPITAL IMPROVEMENTS FUND 404 2008 2005 2006 2007 6/30/2007 2007 Total Actual Actual Adopted Year-to-Date Estimated Expected Account Description Revenue Revenue Budget Revenue Revenue Revenue Notes: Intergovernmental Revenues 33640 Other Grants Total Intergovernmental Aid 0 0 0 0 0 0 Charges for Services 34780 Park Fees 60,400 14,629 39,000 42,000 42,000 5,000 Total Charges for Services 60,400 14,629 39,000 42,000 42,000 5,000 Other Income 36210 Interest Income 0 143 0 0 2,000 908 36230 Donations 0 0 0 0 0 0 Total Other Income 0 143 0 0 2,000 908 Total Park Capital Improvements Fund 404 60,400 14,772 39,000 42,000 44,000 5,908 1 of 1 PARK CAP REV 3:05 PM 9/5/2007 REVENUES EQUIPMENT REPLACEMENT FUND 405 2008 2005 2006 2007 6/30/2007 2007 Total Actual Actual Adopted Year-to-Date Estimated Expected Account Description Revenue Revenue Budget Revenue Revenue Revenue Notes: Taxes 31000 Washington Cty.Tax Settlement Total Property Taxes 0 0 0 0 0 0 Licenses&Permits 32260 Gambling Permits Total Licenses&Permits 0 0 0 0 0 0 35101 Fines&Forfeitures 36100 Special Assessments Other Income 36210 Interest Income Total Other Income 0 0 0 0 0 0 Other Financing Sources 39101 Sale of General Fixed Assets 39203 Transfer from other Funds 30,000 39350 Certificate of Indebtedness Total Other Financing Sources 0 0 0 0 0 30,000 Total Equipment Replacement Fund 405 0 0 0 0 0 30,000 1 of 1 EQUIP REPL 3:05 PM 9/5/2007 REVENUES 201 PROJECT SEWER FUND 602 2008 2005 2006 2007 6/30/2007 2007 Total Actual Actual Adopted Year-to-Date Estimated Expected Account Description Revenue Revenue Budget Revenue Revenue Revenue Notes: 36100 Special Assessments 5,955 5,920 5,585 1,282 5,585 5,500 Other Income 36210 Interest Income 2,358 4,315 3,000 0 3,000 4,246 Total Other Income 2,358 4,315 3,000 0 3,000 4,246 Proprietary Fund Revenues 37200 Sewer Charges 25,523 27,932 30,000 27,729 29,815 38,624 Total Proprietary Fund 25,523 27,932 30,000 27,729 29,815 38,624 Total 201 Project Sewer Fund 602 33,836 38,167 38,585 29,011 38,400 48,370 1 of 1 201 SEWER REV 3:05 PM 9/5/2007 GENERAL FUND 101 ADMINISTRATION &FINANCE (41000) 2008 2005 2006 2007 6/30/2007 2007 Total Actual Actual Adopted Year-to-Date Estimated Requested Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Notes: Personal Services 101 Regular Wages&Salaries 58,776 68,654 114,500 59,943 126,147 131,842 121 PERA Coord. Employer Contribution 3,276 4,427 7,150 3,895 8,200 8,570 122 FICA Employer Contribution 4,267 6,201 8,970 4,584 7,821 8,174 126 MEDICARE Employer Contribution 1,829 1,912 131 Health Insurance Employer Contributi' 0 0 0 2,682 5,364 7,848 133 Life Insurance Employer Paid 1,210 873 1,095 329 674 625 1 134 Disability Insurance Employer Paid 852 221 500 237 474 474 151 Workers Comp Insurance Premium 444 1,174 500 566 1,000 1,100 Total Personal Services 68,825 81,551 132,715 72,236 151,509 160,545 Materials&Supplies 200 Office Supplies 9,769 9,599 10,100 2,646 5,000 7,000 203 Printed Forms&Papers 1,562 3,000 1,500 2 210 Operating Supplies&Equipment 0 12,480 2,800 643 1,900 500 Total Materials&Supplies 9,769 22,080 12,900 4,851 9,900 9,000 Contractual Services 300 Assessor 25,475 27,050 26,000 16,650 27,000 28,000 301 Auditing&Accounting 13,777 14,148 15,500 15,818 15,818 20,000 304 Legal Services 29,438 55,014 30,000 19,279 40,000 50,000 306 Personnel Testing&Recruitment 0 13,269 0 0 0 0 308 Other Professional Services 0 1,006 1,500 0 309 Software Support&Maintenance 1,716 2,250 1,540 3,654 3,654 4,000 313 Committee&Commission Reimburs 416 0 400 260 480 480 3 314 Animal Control 1,205 1,213 1,300 812 1,300 1,200 316 Conference&Seminars 0 0 0 3,975 3,972 1,050 317 Employee Training 0 0 0 2,730 2,730 750 319 Other Services 319 1,732 1,732 1,500 321 Telephone 2,587 3,151 2,500 2,150 2,925 4,750 322 Postage 0 0 0 1,273 1,273 1,800 323 Gopher Bounty 1,100 2,423 1,100 634 1,000 0 331 Travel Expenses 180 271 0 457 819 1,250 351 Legal Notices Publishing 686 1,519 800 1,894 2,500 2,500 4 360 Insurance 4,075 5,731 5,300 6,018 6,018 6,259 414 Office Equipment Rental 2,735 2,060 2,000 2,882 6,451 7,000 5 430 Recycling 30,167 30,212 30,000 14,862 28,846 29,000 433 Dues&Subscriptions 4,876 4,376 4,000 160 4,000 2,463 6 434 Youth Service Bureau 5,250 5,250 5,500 5,250 5,250 5,408 7 435 Cable TV Franchise Agreement 4,526 5,180 4,500 3,283 4,500 5,280 438 Misc Contractual 1,684 1,684 1,700 439 Refunds Issued 2,500 2,500 0 8 Total Contractual Services 128,209 173,435 130,440 108,962 165,952 174,389 Capital Outlays 560 Furniture&Fixtures 1,500 9 570 Office Equipment 1,288 2,764 2,000 1,100 1,100 2,000 Total Capital Outlays 1,288 2,764 2,000 1,100 1,100 3,500 Debt Service 602 Long Term Debt Interest 603 Long Term Debt Principal Total Debt Service 0 0 0 0 0 0 Transfers 710 Residual Equity Transfers 720 Operating Transfers Total Transfers 0 0 0 0 0 0 Total Administration&Finance(41000) 208,091 279,829 278,055 187,150 328,461 347,434 1 of 1 ADMIN 3:34 PM 9/5/2007 2008 2005 2006 2007 6/30/2007 2007 Total Actual Actual Adopted Year-to-Date Estimated Requested Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Notes: 1.Peterson's COBRA drops off 2.Newsletter(2 X)and Misc. Printing 3.Cable Television Commission Rep. 4. Assumes 40%of legal notices for gen.govt.purposes,60%for planning 5.Copier,postage meter 6.Dues for LMC(3,672)Metro Cities(1,687)and Staff Dues&Memberships 7.YSB requested 3%increase 8. Liquor license background checks refunded 9.Filing cabinets 10. Laptop&projector 2 of 2 ADMIN 3:34 PM 9/5/2007 GENERAL FUND 101 CITY COUNCIL (41110) 2008 2005 2006 2007 6/30/2007 2007 Total Actual Actual Adopted Year-to-Date Estimated Requested Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Notes: Personal Services 101 Regular Wages&Salaries 16,858 18,633 16,000 8,228 15,700 15,700 122 FICA Employer Contribution 244 258 1,280 0 0 0 125 PERA Defined Employer Contribution 843 888 800 196 785 785 126 MEDICARE Employer Contribution 0 0 0 207 228 228 133 Life Insurance Employer Paid 405 405 405 0 0 0 Total Personal Services 18,350 20,183 18,485 8,631 16,713 16,713 Contractual Services 316 Conference&Seminars 0 0 0 1,245 1,246 1,250 1 331 Travel Expenses 0 105 0 116 541 750 Total Contractual Services 0 105 0 1,361 1,787 2,000 Total City Council(41110) 18,350 20,288 18,485 9,992 18,500 18,713 1. Minnesota League of Cities and other training/seminars 1 of 1 COUNCIL 3:02 PM 9/5/2007 GENERAL FUND 101 PLANNING &BUILDING (41910) 2008 2005 2006 2007 6/30/2007 2007 Total Actual Actual Adopted Year-to-Date Estimated Requested Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Notes: Personal Services 101 Regular Wages&Salaries 27,158 65,817 121 PERA Coord. Employer Contribution 1,765 4,278 122 FICA Employer Contribution 1,684 4,081 126 MEDICARE Employer Contribution 394 954 131 Health Insurance Employer Contribution 1,094 4,584 133 Life Insurance Employer Paid 80 192 134 Disability Insurance Employer Paid 200 480 151 Workers Comp Insurance Premium 0 350 Total Personal Services 0 0 0 0 32,374 80,736 Materials&Supplies 200 Office Supplies 0 1,000 203 Printed Forms&Papers 2,385 907 1,000 436 1,000 1,500 1 210 Operating Supplies&Equipment 0 500 2 212 Fuel 0 750 240 Small Tools&Minor Equipment 0 50 Total Materials&Supplies 2,385 907 1,000 436 1,000 3,800 Contractual Services 311 Permit Fees(Contract Inspections) 151,493 76,498 100,000 24,233 0 0 312 Planning Services 23,394 48,139 13,000 26,097 52,200 56,000 3 313 Committee&Commission Reimburs 5,742 6,031 5,700 2,350 4,700 4,700 316 Conference&Seminars 100 500 4 317 Employee Training 1,000 321 Telephone 436 1,000 1,350 331 Travel Expenses 3,880 0 351 Legal Notices Publishing 1,030 2,279 1,200 2,843 3,500 3,500 360 Insurance 0 0 0 0 0 500 5 433 Dues&Subscriptions 0 0 0 0 0 250 438 Misc Contractual 6,153 2,799 4,000 852 0 2,500 6 439 Refunds Issued 0 1,000 0 778 778 1,000 Total Contractual Services 187,812 136,746 123,900 57,588 66,158 71,300 Capital Outlays 550 Motor Vehicles Capital 0 560 Furniture&Fixtures 500 500 570 Office Equipment 0 2,000 7 Total Capital Outlays 0 0 0 0 500 2,500 Transfers 710 Residual Equity Transfers 720 Operating Transfers 381 8 Total Transfers 0 0 0 0 0 381 Total Planning&Building(41910) 190,197 137,653 124,900 58,024 100,032 158,717 1. Forms,Comp Plan Maps&Printing 2.Comp Plan Meeting Expenses 3.TKDA($30k)and CR Planning($26k) 4.Planning Commission education 5. Additional insurance on new vehicle;revised estimate 6.State Surcharges 7.Computer&Software 8.Equipment Replacement Fund 1 of 1 PLANNING&BLDG 3:34 PM 9/5/2007 GENERAL FUND 101 ELECTIONS (41410) 2008 2005 2006 2007 6/30/2007 Total Actual Actual Adopted Year-to-Date Requested Account Description Expenses Expenses Budget Expdtrs Budget Notes: Personal Services 199 Election Judge 443 3,133 400 0 4,000 1 Total Personal Services 443 3,133 400 0 4,000 Materials&Supplies 203 Printed Forms&Papers 92 922 100 0 1,000 Total Materials&Supplies 92 922 100 0 1,000 Contractual Services 351 Legal Notices Publishing 0 298 0 0 300 414 Office Equipment Rental 0 0 0 170 470 Total Contractual Services 0 298 0 170 770 Total Elections(41410) 535 4,353 500 170 5,770 1. Presidential Election year, primary&general 1 of 1 ELECTIONS 3:02 PM 9/5/2007 GENERAL FUND 101 POLICE (42000) 2008 2005 2006 2007 6/31/2007 2007 Total Actual Actual Adopted Year-to-Date Estimated Requested Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Notes: Contractual Services 318 Police Contract 84,491 86,965 90,950 43,673 90,950 101,883 1 319 Other Services Total Police(42000) 84,491 86,965 90,950 43,673 90,950 101,883 1. 12%increase per Wash.Cty. 1 of 1 POLICE 3:02 PM 9/5/2007 GENERAL FUND 101 FIRE DEPT(42200) 2008 2005 2006 2007 6/30/2007 2007 Total Actual Actual Adopted Year-to-Date Estimated Requested Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Notes: Personal Services 101 Regular Wages&Salaries 59,396 52,641 64,000 27,547 55,094 63,800 1 122 FICA Employer Contribution 3,880 3,846 4,600 2,107 3,416 4,253 126 MEDICARE Employer Contribution 799 995 151 Workers Comp Insurance Premium 2,365 2,345 2,850 444 2,500 2,750 Total Personal Services 65,641 58,832 71,450 30,098 61,809 71,798 Materials&Supplies 200 Office Supplies 661 655 2,000 115 600 600 203 Printed Forms&Papers 445 445 0 210 Operating Supplies&Equipment 23,102 32,613 50,500 40,787 50,500 35,000 212 Fuel 2,266 2,803 3,000 939 2,000 3,000 222 Tires 733 223 Building Repair&Supplies 15,017 32,652 11,000 6,878 11,000 17,500 240 Small Tools&Minor Equipment Total Materials&Supplies 41,045 69,456 66,500 49,164 64,545 56,100 Contractual Services 305 Medical Services 0 2,088 0 1,625 1,625 2,200 309 Software Support&Maintenance 200 111 111 111 310 Medical Training 3,060 0 3,000 2,475 3,000 3,000 317 Employee Training 3,691 4,917 5,000 1,298 5,000 5,000 321 Telephone 3,367 2,720 3,400 1,612 3,400 3,000 324 State of MN-Fire Relief 31,064 35,176 31,000 0 31,000 36,000 325 City Match-Fire Relief 38,468 44,667 60,000 0 44,686 50,000 2 360 Insurance 7,834 7,625 7,900 8,552 8,552 8,840 381 Utilities 8,464 7,591 8,500 4,295 8,500 8,500 384 Refuse Disposal 378 387 0 193 387 232 385 Sewer 782 655 800 847 850 900 401 Bldg Maintenance 2,813 3,839 3,000 1,360 3,000 4,000 403 Improvements other than Bldg 0 0 0 506 0 0 404 Machinery&Equipment Repair 7,434 13,797 8,000 5,131 8,000 10,000 433 Dues&Subscriptions 1,000 1,154 1,000 443 1,000 1,200 438 Misc Contractual 1,011 0 500 0 0 0 Total Contractual Services 109,671 124,816 132,100 28,449 119,111 132,984 Capital Outlays 520 Capital Improvements to Bldgs 5,011 0 530 Capital Improvements other than Bldgs 3,000 3 550 Motor Vehicles Capital 0 1,366 10,000 0 0 560 Furniture&Fixtures 775 570 Office Equipment 939 5,398 202 202 Total Capital Outlays 5,950 7,539 10,000 202 202 3,000 Debt Service 603 Short Term Debt 22,120 21,660 21,220 0 21,220 21,220 Total Debt Service 22,120 21,660 21,220 0 21,220 21,220 Transfers 720 Operating Transfers 17,782 4 Total Transfers 0 0 0 0 0 17,782 Total Fire Dept.(42200) 244,427 282,303 301,270 107,912 266,887 302,883 1. Includes proposed increase in Fire Officer compensation as dicussed by Council 8/29($4,200 Chief;$2,400 Assistants;$1,200 other officers) 2. Fire Dept. request$50,000(Required City contribution$37,649) 3.Seal garage floor 4. Equipment Replacement Fund 1 of 1 FIRE 3:36 PM 9/5/2007 GENERAL FUND 101 PUBLIC WORKS (43000) 2008 2005 2006 2007 6/30/2007 2007 Total Actual Actual Adopted Year-to-Date Estimated Requested Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Notes: Personal Services 101 Regular Wages&Salaries 110,690 139,210 121,000 42,955 89,000 110,077 102 OT Reg.Wages 8,885 5,734 7,000 3,399 7,000 3,578 121 PERA Coord. Employer Contribution 6,597 8,982 7,680 2,705 6,240 7,388 122 FICA Employer Contribution 9,333 10,576 10,240 3,286 5,952 7,047 126 MEDICARE Employer Contribution 0 0 0 0 1,392 1,648 131 Health Insurance Employer Contributil 0 0 0 3,663 10,244 19,382 133 Life Insurance Employer Paid 956 919 900 233 529 625 134 Disability Insurance Employer Paid 1,520 1,139 1,426 297 667 962 151 Workers Comp Insurance Premium 5,260 8,834 5,000 1,823 5,000 9,354 Total Personal Services 143,241 175,393 153,246 58,361 126,025 160,060 Materials&Supplies 210 Operating Supplies&Equipment 21,670 11,083 17,300 6,775 17,300 16,000 212 Fuel 13,752 18,736 20,000 7,366 18,000 20,000 222 Tires 0 1,306 1,000 0 0 1,000 224 Road Maintenance Supplies 9,665 1,252 10,000 0 2,500 3,000 228 Gravel&Sand 16,965 41,077 30,000 29,123 32,000 30,000 Total Materials&Supplies 62,052 73,454 78,300 43,264 69,800 70,000 Contractual Services 302 Surveying 0 3,000 20,000 0 0 0 303 Engineering Services 80,079 176,244 80,000 32,842 80,000 90,000 1 305 Medical Services 0 0 0 0 0 150 317 Employee Training 0 680 0 0 650 1,150 321 Telephone 1,796 2,395 1,800 1,531 3,000 3,000 334 License/CDL 89 2,147 100 0 100 100 360 Insurance 8,595 7,681 8,500 8,552 8,552 8,750 381 Utilities 6,306 5,582 7,000 3,445 7,000 7,140 384 Refuse Disposal 0 0 0 0 0 155 2 387 Street Light Utilities 6,938 6,316 6,500 3,951 7,900 8,000 403 Improvements other than Bldg 174,658 343,825 200,000 30,512 64,512 0 404 Machinery&Equipment Repair 17,838 12,549 17,000 2,603 12,000 17,000 405 Contractual Road Maint. &Repairs 45,339 35,214 58,000 7,263 99,766 200,000 3 Total Contractual Services 341,638 595,633 398,900 90,698 283,480 335,445 Capital Outlays 530 Capital Improvements other than Bldgs 96,863 15,825 15,825 0 540 Heavy Machinery Capital 15,780 0 20,000 0 0 0 550 Motor Vehicles Capital 46,932 0 10,000 0 0 0 570 Office Equipment 0 0 0 0 0 0 Total Capital Outlays 62,712 96,863 30,000 15,825 15,825 0 Transfers 720 Operating Transfers 10,820 4 Total Transfers 0 0 0 0 0 10,820 Total Public Works(43000) 609,643 941,343 660,446 208,149 495,130 576,325 1. Road Maintenance Plan(CIP Project PW-002)plus General Engineering 2. Split cost with Fire Dept. budget 3. Striping, patching,cracksealing 4. Equipment Replacement Fund 1 of 1 PW 3:02 PM 9/5/2007 GENERAL FUND 101 UPTOWN SEWER&WATER(43210) 2008 2005 2006 2007 6/30/2007 2007 Total Actual Actual Adopted Year-to-Date Estimated Requested Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Notes: Contractual Services 381 Utilities 122 259 125 67 125 130 385 Sewer 325 2,520 675 2,520 2,700 1 401 Bldg Maintenance 240 240 500 2 404 Machinery&Equipment Repair 2,068 2,095 0 Total Contractual Services 2,515 259 2,645 981 4,980 3,330 Debt Service 602 Long Term Debt Interest 6,480 4,320 0 2,160 0 603 Long Term Debt Principal 36,000 36,000 37,300 0 36,000 Total Debt Service 42,480 40,320 37,300 0 38,160 0 Total Uptown Sewer&Water(43210) 44,995 40,579 39,945 981 43,140 3,330 1.Pumping costs. 2.Rasmussen house maintenance. 1 of 1 UPTOWN SEWER 3:02 PM 9/5/2007 GENERAL FUND 101 PARKS & RECREATION (45000) 2008 2005 2006 2007 6/30/2007 2007 Total Actual Actual Adopted Year-to-Date Estimated Requested Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Notes: Personal Services 101 Regular Wages&Salaries 0 4,144 4,400 1,258 4,499 4,634 104 Temp Employee Wages 9,493 12,367 9,100 6,127 9,100 11,500 121 PERA Coord. Employer Contribution 0 39 0 73 292 301 122 FICA Employer Contribution 628 1,043 810 509 843 1,713 126 MEDICARE Employer Contribution 0 0 0 0 0 401 151 Workers Comp Insurance Premium 800 382 800 0 400 246 Total Personal Services 10,921 17,975 15,110 7,967 15,135 18,795 Materials&Supplies 203 Printed Forms&Papers 0 0 0 350 350 375 1 210 Operating Supplies&Equipment 5,714 4,149 4,000 393 2,000 4,000 223 Building Repair&Supplies 5,972 2,116 1,000 406 1,000 1,000 Total Materials&Supplies 11,686 6,265 5,000 1,149 3,350 5,875 Contractual Services 303 Engineering Services 0 0 0 1,497 0 0 312 Planning Services 5,582 2,573 0 3,000 10,350 0 313 Committee&Commission Reimburs 2,027 1,940 2,000 740 1,680 1,680 319 Other Services 4,959 234 250 624 624 3,717 2 321 Telephone 684 677 800 406 812 0 360 Insurance 3,617 4,050 4,000 4,751 4,751 4,800 381 Utilities 3,953 3,593 3,300 1,943 3,800 4,000 384 Refuse Disposal 2,480 2,104 1,500 909 2,000 2,200 401 Bldg Maintenance 0 0 500 0 0 0 406 Grounds Care 1,495 1,848 1,500 50 1,500 1,500 439 Refunds Issued 302 395 0 1,398 1,398 500 440 Events 1,606 846 1,000 400 400 2,000 3 Total Contractual Services 26,705 18,261 14,850 15,719 27,315 20,397 Capital Outlays 530 Capital Improvements other than Bldgs 34,571 14,935 0 0 0 0 Total Capital Outlays 34,571 14,935 0 0 0 0 Transfers 720 Operating Transfers 1,017 4 Total Transfers 0 0 0 0 0 1,017 Total Park&Recreation(45000) 83,882 57,436 34,960 24,834 45,800 46,084 1. Half of printing spring newsletter 2. Payment to Lakamaga&other Vendors for Rec.programs. 3.Winter event,Taco Daze 4.Equipment Replacement fund 1 of 1 PARKS 3:02 PM 9/5/2007 GENERAL FUND 101 COMMUNITY CENTER(45180) 2008 2005 2006 2007 6/30/2007 2007 Total Actual Actual Adopted Year-to-Date Estimated Requested Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Notes: Personal Services 101 Regular Wages&Salaries 2,682 2,268 2,600 400 2,896 4,800 1 122 FICA Employer Contribution 138 74 130 86 130 76 126 MEDICARE Employer Contribution 70 Total Personal Services 2,819 2,342 2,730 486 3,026 4,946 Materials&Supplies 210 Operating Supplies&Equipment 7,017 5,562 7,000 3,114 7,000 7,000 223 Building Repair&Supplies 1,707 12,876 2,500 16,820 17,320 2,500 Total Materials&Supplies 8,724 18,438 9,500 19,934 24,320 9,500 Contractual Services 321 Telephone 594 486 550 108 648 150 334 License/CDL 990 1,115 1,000 410 410 285 360 Insurance 3,100 3,275 3,300 3,801 3,801 4,181 381 Utilities 11,143 10,084 10,800 6,338 10,800 11,000 384 Refuse Disposal 1,537 1,572 1,500 746 1,451 1,500 385 Sewer 0 1,036 400 213 900 1,000 401 Bldg Maintenance 11,948 16,329 14,000 8,977 17,000 17,500 406 Grounds Care 942 355 1,000 291 500 1,000 438 Misc Contractual 0 0 0 0 336 384 2 439 Refunds Issued 100 1,630 0 1,305 1,305 1,480 Total Contractual Services 30,354 35,881 32,550 22,189 37,151 38,480 Total Community Center(45180) 41,898 56,662 44,780 42,609 64,497 52,926 1. Event cleaning&security 2. Lockup by Clay Hulleman 1 of 1 CENTER 3:02 PM 9/5/2007 EXPENSES DEBT SERVICE FUNDS (47000) 2002 BLACKTOP (302) 2008 2005 2006 2007 6/30/2007 2007 Total Actual Actual Adopted Year-to-Date Estimated Requested Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Notes: Debt Service 601 Long Term Debt Principal 175,000 185,000 195,000 195,000 195,000 205,000 611 Long Term Debt Interest 27,950 21,013 13,217 8,656 13,217 4,561 Total Debt Service 202,950 206,013 208,217 203,656 208,217 209,561 Contractual Services 620 Fiscal Agent Fees Total Contractual Services 0 0 0 0 0 0 Transfers 710 Residual Equity Transfers 117,403 1 720 Operating Transfers Total Transfers 117,403 Total 2002 Blacktop Fund(202) 202,950 206,013 208,217 203,656 208,217 326,964 1.Transfer to 2004 Blacktop Fund 2004 BLACKTOP (304) 2008 2005 2006 2007 6/30/2007 2007 Total Actual Actual Adopted Year-to-Date Estimated Requested Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Debt Service 601 Long Term Debt Principal 240,000 240,000 240,000 0 240,000 240,000 611 Long Term Debt Interest 36,450 27,480 21,841 10,920 10,921 15,240 Total Debt Service 276,450 267,480 261,841 10,920 250,921 255,240 Contractual Services 620 Fiscal Agent Fees Total Contractual Services 0 0 0 0 0 0 Total 2004 Blacktop(2004) 276,450 267,480 261,841 10,920 250,921 255,240 1 of 1 DEBT 3:02 PM 9/5/2007 EXPENSES DEBT SERVICE FUNDS (47000) 2007 BLACKTOP (307) 2008 2005 2006 2007 6/30/2007 2007 Total Actual Actual Adopted Year-to-Date Estimated Requested Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Notes: Debt Service 601 Long Term Debt Principal 0 0 0 0 250,000 611 Long Term Debt Interest 0 0 0 57,135 55,163 Total Debt Service 0 0 0 0 57,135 305,163 Contractual Services 620 Fiscal Agent Fees 769 0 1,638 1,638 0 Total Contractual Services 0 769 0 1,638 1,638 0 Transfers 710 Residual Equity Transfers 720 Operating Transfers Total Transfers Total 2007 Blacktop(307) 0 769 0 1,638 58,773 305,163 FIRE HALL/PUBLIC WORKS (310) 2008 2005 2006 2007 6/30/2007 2007 Total Actual Actual Adopted Year-to-Date Estimated Requested Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Debt Service 601 Long Term Debt Principal 70,000 70,000 75,000 0 75,000 80,000 611 Long Term Debt Interest 52,105 48,605 45,035 22,518 22,518 41,135 Total Debt Service 122,105 118,605 120,035 22,518 97,518 121,135 Contractual Services 620 Fiscal Agent Fees 1,638 0 0 Total Contractual Services 0 0 0 1,638 0 0 Transfers 710 Residual Equity Transfers 720 Operating Transfers Total Transfers 0 0 0 0 0 0 Total Fire Hall/Public Works(310) 122,105 118,605 120,035 24,156 97,518 121,135 (Total Debt Service 601,505 592,866 590,093 240,370 615,429 1,008,502 2 of 2 DEBT 3:02 PM 9/5/2007 EXPENSES CAPITAL IMPROVEMENTS (403) 2008 2005 2006 2007 6/30/2007 2007 Total Actual Actual Adopted Year-to-Date Estimated Requested Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Notes: Contractual Services 302 Surveying 303 Engineering Services 304 Legal Services 308 Other Professional Services 312 Planning Services 2,450 5,600 1 Total Contractual Services 0 0 0 0 2,450 5,600 Capital Outlays 520 Capital Improvements to Bldgs 20,000 2 530 Capital Improvements other than Bldgs 19,000 3 540 Heavy Machinery Capital 550 Motor Vehicles Capital 15,000 4 560 Furniture&Fixtures 570 Office Equipment 0 Total Capital Outlays 0 0 0 0 0 54,000 Transfers 720 Operating Transfers 50,000 8,329 0 0 28,700 Total Transfers 50,000 8,329 0 0 28,700 0 Total Capital Improvements(403) 50,000 8,329 0 0 31,150 59,600 1.City Meeting/Office Space Study,Short Term Only(CIP Project#A-001) 2. Salt/sand Shelter(CIP Project#PW-011) 3.Seal coat Public Works/Fire Hall parking lot(14k)+Hocky rink boards(5k)(CIP Project#IR-001) 4. Building Official Vehicle(CIP Project A-002A) 1 of 1 CAP IMPROVE 3:37 PM 9/5/2007 PARK CAPITAL IMPROVEMENTS (404) 2008 2005 2006 2007 6/30/2007 2007 Total Actual Actual Adopted Year-to-Date Estimated Requested Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Notes: Contractual Services 302 Surveying 3,800 3,800 1 303 Engineering Services 304 Legal Services 308 Other Professional Services 2,000 312 Planning Services 12,000 2 351 Legal Notices Publishing 241 241 3 439 Refunds Issued 2,360 490 Donations Total Contractual Services 0 2,360 0 4,041 6,041 12,000 Capital Outlays 510 Capital Outlay-Land 512 Easement Acquistion 520 Capital Improvements to Bldgs 530 Capital Improvements other than Bldgs Total Capital Outlays 0 0 0 0 0 0 Debt Service 602 Long Term Debt Interest 603 Long Term Debt Principal Total Debt Service 0 0 0 0 0 0 Transfers 720 Operating Transfers Total Transfers 0 0 0 0 0 0 Total Dept. Name(#) 0 2,360 0 4,041 6,041 12,000 2. Lilleskogen(10,000,CIP Project#PR-001)+Wind in Pines(2,000,CIP Project#PR-002) 1. Lilleskogen/Old Lions Park survey 3.Street vacation notice in ECM 1 of 1 PARK CAP IMPROVE 3:03 PM 9/5/2007 EQUIPMENT REPLACEMENT FUND (405) 2008 2005 2006 2007 6/30/2007 2007 Total Actual Actual Adopted Year-to-Date Estimated Requested Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Notes: 1 Capital Outlays 540 Heavy Machinery Capital 550 Motor Vehicles Capital 560 Furniture&Fixtures 570 Office Equipment Total Capital Outlays 0 0 0 0 0 0 Transfers 720 Operating Transfers Total Transfers 0 0 0 0 0 0 Total Equipment Replacement Fund(405) 0 0 0 0 0 0 1. Proposed fund to be created 1/1/08 1 of 1 EQUIP REPLACE 3:03 PM 9/5/2007 201 SEWER PROJECT (602) 2008 2005 2006 2007 6/30/2007 2007 Total Actual Actual Adopted Year-to-Date Estimated Requested Account Description Expenses Expenses Budget Expdtrs Expdtrs Budget Notes: Materials&Supplies 203 Printed Forms&Papers 20 3 Total Materials&Supplies 0 0 0 0 0 20 Contractual Services 311 Permit Fees 505 505 1,385 505 885 885 321 Telephone 888 888 888 444 888 900 322 Postage 0 0 0 0 0 62 381 Utilities 1,168 1,238 1,512 600 1,450 1,500 386 201 Operation&Maintenance 40,466 24,648 26,800 8,203 26,800 27,000 404 Machinery&Equipment Repair 0 0 0 0 6,231 0 406 Grounds Care 0 300 2,500 0 0 420 Depreciation Expense 30,000 30,000 5,000 0 5,000 5,000 Total Contractual Services 73,027 57,579 38,085 9,752 41,254 35,347 Transfers 720 Operating Transfers 3,257 1 Total Transfers 0 0 0 0 0 3,257 Total 201 Sewer Project(602) 73,027 57,579 38,085 9,752 41,254 38,624 1. Stationery&envelopes 2.Transfer to General Fund for staff time&grounds care 1 of 1 201 SEWER 3:03 PM 9/5/2007