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HomeMy WebLinkAbout8B 2016 Budget-Tax Levy Report 4646 Dakota Street SE Prior Lake, MN 55372 CITY COUNCIL AGENDA REPORT MEETING DATE: AGENDA ITEM: December 21, 2015 8B PREPARED BY: FRANK BOYLES, CITY MANAGER DON URAM, FINANCE DIRECTOR CATHY ERICKSON, FINANCE MANAGER TOPIC: APPROVAL OF RESOLUTIONS ADOPTING 2016 PRIOR LAKE BUDGETS AND CERTIFYING FINAL 2016 CITY OF PRIOR LAKE PROPERTY TAX LEVIES TO SCOTT COUNTY DEPARTMENT OF TAXATION. DISCUSSION: Introduction The purpose of this agenda item is to consider approval of the 2016 budgets for the City of Prior Lake’s General Fund, Debt Service Funds, Cable Fund, Capital Park Fund, Revolving Equipment Fund, Facilities Management Fund, Economic Development Authority, Water Fund, Sewer Fund, and Water Qual- ity Fund and to determine the City’s final 2016 property tax levy for certifica- tion to the Scott County Department of Taxation. History The public hearing was conducted and closed at the December 14, 2015 meeting. The attached minutes summarize the input received and city council comments. The meeting was well-attended by the public and 19 people took the opportunity to voice their opinion on the City’s budget to the Council. Their comments were taken into consideration by the Council as they began their deliberations. After responding to public comments and asking ques- tions of staff, the Council voted to approved the property tax levy’s for Debt Service and the Equipment Revolving Fund. All other decisions on the 2106 property tax levy and budgets were deferred until tonight’s special meeting on December 21, 2015. Current Circumstances By December 28, the City needs to submit to Scott County Property and Tax- ation Services Department signed copies of Resolutions approving the Tax Levy along with the Final Levy Certification Forms. The debt service levy and the levy for the equipment revolving fund are including in the attached resolution to be in compliance with the County’s requirements. The only revision made to the budgets that were presented to the Council on December 14 is that the proposed $.25/1000 gallons water rate increase has been removed from the list of proposed changes to the fee schedule. Staff has revised (reduced) the 2016 Water Fund revenue budget to reflect that there is no change in the water rates for the time being. This results in an in- crease in planned use of reserves in the water fund of about $202,000. 2 Staff is reviewing alternative funding options for the street project capital costs in the utility funds, and will bring this back to the Council for discussion at the January 11 work session and meeting. At that time, Council could ad- just the water/city portion of sewer rates, and amend the budgets accordingly. Tonight, the staff recommends approval of the budgets and levy as submit- ted. Conclusion Bottom line, the following general points can be made about the 2016 budget and tax levy:  Proposed total tax levy increase is $784,275 or 7.55%  A reduction of $411,914 (3.55%) from the levy proposed in Sep- tember  Proposed 2016 total budget is $29,622,485  6.27% reduction from the 2015 originally adopted budget  2.38% increase from the 2015 originally adopted budget when tak- ing out the impact of the Guaranteed Energy Savings Program (GESP)  Proposed 2016 General Fund budget is $13,045,738  3.83% increase from 2015 original adopted budget  1.28% increase from 2015 amended budget which includes Enter- prise Resource Planning software and project carryovers from 2014  No planned use of reserves for the General Fund  Total planned use of reserves in other funds is $899,566 FINANCIAL IMPACT: The impact on the tax levies and reserve balances were previously mentioned in this report. ALTERNA- TIVES: 1. Approve two Resolutions: 1) Resolution Adopting 2016 Prior Lake Budgets and Certifying Final 2016 City of Prior Lake Property Tax Levy to Scott County De- partment of Taxation. (Resolution #1); and 2) Approve a Resolution Adopting the 2016 Economic Development Authority Budget and Certifying the 2016 Economic Development Authority Property Tax Levy to Scott County Depart- ment of Taxation (Resolution #2) 2. Amend and adopt Resolutions according to specific Council changes. 3. Do not adopt the resolutions this evening and conduct another special meeting on or before December 28, 2015. ATTACHMENTS: 1) December 14, 2015 Council Agenda Report 2) Exhibit “A” – Summary of Budget Changes 3) Exhibit “B” – Budget Overview 4) Exhibit “C” – Revenue and Expenditure Summaries 5) Exhibit “D” – Revenue Line Item Comparisons 6) Exhibit “E” – Expenditure Line Item Comparisons 4646 Dakota Street SE Prior Lake, MN 55372 RESOLUTION 15-xxx RESOLUTION ADOPTING 2016 CITY BUDGETS AND CERTIFYING FINAL 2016 CITY OF PRIOR LAKE PROPERTY TAX LEVY TO SCOTT COUNTY DEPARTMENT OF TAXATION Motion By: Second By: WHEREAS, The Prior Lake City Council conducted a Truth In Taxation public budget meeting on December 14, 2015 pursuant to State requirements; and continued their discussion until the December 21, 2015 meeting WHEREAS, The City Council hereby adopts the following 2016 budgets; and General Fund $ 13,045,738 Debt Service Funds 5,110,172 Cable Fund 6,360 Capital Park Fund 340,000 Revolving Equipment Fund 1,200,955 Facilities Management Fund 746,406 Water Fund 5,095,575 Sewer Fund 2,932,301 Water Quality Fund 963,553 Total $ 29,441,060 WHEREAS, The property tax levy approved for payable year 2016 is as follows; and General Purposes $ 7,272,792 Revolving Equipment Fund 325,000 Debt Service 3,425,569 Total $ 11,023,361 WHEREAS, WHEREAS, WHEREAS, The property tax levy by tax base approved for payable year 2016 is as follows; and Tax Capacity Based Levy $ 9,938,642 Market Value Based Referenda Levy 1,084,719 Total $ 11,023,361 The proposed City of Prior Lake property tax levy for the year payable 20 16 represents a $784,275 or 7.55% increase in total tax levy (including the Economic Development Authority levy); and The City Council considered the 2016 General Fund, Debt Service Funds, Cable Fund, Capital Park Fund, Revolving Equipment Fund, Facilities Management Fund, EDA Special Revenue Fund and Enterprise Fund Budgets and the Final 2016 Property Tax Levy during its regularly scheduled council meeting at 7:00 p.m. on Monday December 14, 2015 at 4646 Dakota Street SE, Prior Lake and at their continuation meeting at 7:00 p.m. on December 21, 2015. NOW THEREFORE, BE IT HEREBY RESOLVED BY THE CITY COUNCIL OF PRIOR LAKE, MINNESOTA as follows: 1. The recitals set forth above are incorporated herein. 2. That the tax levy be distributed upon the taxable property in said City for the following purposes in payable 2016: Note: Single starred funds shall be spread over the entire consolidated City of Prior Lake. Note: Double starred funds represent market value based referendum taxes and shall be spread over the entire consolidated City of Prior Lake. Note: All other bond issues have sufficient fund balances to cover debt requirements. PASSED AND ADOPTED THIS 21st DAY OF DECEMBER, 2015. VOTE Hedberg Keeney McGuire Morton Thompson Aye ☐ ☐ ☐ ☐ ☐ Nay ☐ ☐ ☐ ☐ ☐ Absent ☐ ☐ ☐ ☐ ☐ Abstain ☐ ☐ ☐ ☐ ☐ ______________________________ Frank Boyles, City Manager Purpose Amount Amount * General City Purposes $ 7,272,792 * Revolving Equipment Fund 325,000 Debt Service: * F553-CSAH 82 Improvement Appropriation ‘06 $138,545 * F554-G.O. Street Reconstruction Bonds ‘07 169,000 * F555-G.O. Imp Bonds ‘08 (Brooksville Hills I) 85,000 * F556-G.O. Imp Bonds ’09 (Brooksville Hills II) 150,000 * F557-G.O. Imp Bonds 2010 (CR12) 109,000 * F558-G.O. Imp Bonds 2011A (Boudin I/Arcadia ROW) 142,000 * F559-G.O. Imp Bonds 2011B (Boudins II/Arcadia) 201,000 * F317-G.O. CIP Refunding Bonds 2012A 594,158 * F560-G.O. Imp Bonds 2013A (Welcome,CR12,Sunset) 160,000 * F561-G.O. Imp Bonds 2014A (Maplewood,Crest,Carriage) 242,000 * F562-Guaranteed Energy Savings Program 255,000 * F564- G.O. Imp Bonds 2015B (150th/13) 95,147 ** F316-Park Refunding Bonds ‘05 856,838 ** F318-Fire Station #2 Referendum Bonds ‘06 227,881 Total Debt Service 3,425,569 Total $ 11,023,361 4646 Dakota Street SE Prior Lake, MN 55372 RESOLUTION 15-xxx A RESOLUTION ADOPTING THE 2016 ECONOMIC DEVELOPMENT AUTHORITY BUDGET AND CERTIFYING THE 2016 ECONOMIC DEVELOPMENT AUTHORITY PROPERTY TAX LEVY TO SCOTT COUNTY DEPARTMENT OF TAXATION Motion By: Second By: WHEREAS, Truth in Taxation provisions as specified by state statute requires the Prior Lake City Council to certify a proposed property tax levy to the Scott County Department of Taxation; and WHEREAS, State Statute 469.107 subd. 1 provides that a city may, at the request of the Economic Development Authority, levy a tax in any year for the benefit of the authority in an amount not to exceed 0.01813 percent of taxable market value; and WHEREAS, The maximum allowable EDA property tax levy for payable year 2016 has been determined to be approximately $515,000; and WHEREAS, The Prior Lake EDA, at its regularly scheduled meeting of August 17, 2015, authorized a 2016 tax levy for economic development purposes in the amount of $155,000 and a 2016 budget of $181,425. NOW THEREFORE, BE IT HEREBY RESOLVED BY THE CITY COUNCIL OF PRIOR LAKE, MINNESOTA as follows: 1. The recitals set forth above are incorporated herein. 2. A final tax levy of $155,000 and budget of $181,425 are approved for payable year 2016. 3. That the Economic Development Authority tax levy be distributed upon the taxable property in said City for the purposes of economic development in payable 201 6. PASSED AND ADOPTED THIS 21st DAY OF DECEMBER, 2015. VOTE Hedberg Keeney McGuire Morton Thompson Aye ☐ ☐ ☐ ☐ ☐ Nay ☐ ☐ ☐ ☐ ☐ Absent ☐ ☐ ☐ ☐ ☐ Abstain ☐ ☐ ☐ ☐ ☐ ______________________________ Frank Boyles, City Manager 4646 Dakota Street SE Prior Lake, MN 55372 CITY COUNCIL AGENDA REPORT MEETING DATE: AGENDA ITEM: December 14, 2015 7A PREPARED BY: FRANK BOYLES, CITY MANAGER DON URAM, FINANCE DIRECTOR CATHY ERICKSON, FINANCE MANAGER TOPIC: APPROVAL OF RESOLUTIONS ADOPTING 2016 PRIOR LAKE BUDGETS AND CERTIFYING FINAL 2016 CITY OF PRIOR LAKE PROPERTY TAX LEV- IES TO SCOTT COUNTY DEPARTMENT OF TAXATION. DISCUSSION: Introduction The purpose of this agenda item is to consider approval of the 2016 budgets for the City of Prior Lake’s General Fund, Debt Service Funds, Cable Fund, Capital Park Fund, Revolving Equipment Fund, Facilities Management Fund, Economic Development Authority, Water Fund, Sewer Fund, and Water Quality Fund and to determine the City’s final 2016 property tax levy for certification to the Scott County Department of Taxation. History The Council has held workshops on August 24 and November 9 this year to dis- cuss the priorities for developing the 2016 budget. On September 28, 2015 the City Council considered the preliminary budgets (de- scribed above) and adopted a preliminary tax levy of $11,435,275 which repre- sented an increase of $1,196,189 (11.51%) over 2015. At that time, the Council announced that a public budget meeting (TNT hearing) would be held on Decem- ber 14, 2015 at which time the 2016 budget and levy would be discussed and public comments considered. On November 9, 2015 the Council held an addi- tional budget workshop to provide further direction to staff in terms of budget pri- orities. The budget presented to the Council during the meeting reflected a levy increase of $1,019,787 or 9.8% over 2015. Council directed staff to continue looking for ways to reduce the overall tax levy increase. Current Circumstances In addition to the budget revisions presented on November 9 (Attachment A), two other significant revisions recently became known. They are: 1. Permit Revenue – Dominion informed the City that they would be submit- ting their building permit in 2016, not 2015 as originally anticipated. Esti- mated permit revenue is about $160,000. 2. Public Safety Retirements – Due to the years of service of several of our senior officers, the City is starting to experience some retirements. These 2 positions are being replaced with experienced officers but initially at a lower rate of pay as they work through the system. Occasionally these positions are vacant for a period of time which increases the amount of savings. Estimated 2016 savings is about $63,000. The revenue and expenditure changes noted above have been incorporated into Exhibit “B” which is the overview of all budgeted funds. The second page of Ex- hibit “B” includes the following:  Property tax comparisons;  Expenditure comparisons;  All funds expenditure comparison with the 2016 original and amended budgets;  General Fund expenditure comparison with the 2015 original and amended budgets; Exhibit “C” provides a summary of the 2016 proposed revenues and expenditures from the 2014 actual, the 2015 original, and the 2015 amended budgets. Exhibits “D” and “E” provide a line-by-line comparison of the 2016 proposed reve- nues and expenditures from the 2014 actual, the 2015 original, and the 2015 amended budgets. The tax levy Staff recommends to provide services to our growing community while properly retiring debt and continuing our infrastructure improvement efforts is 7.55% greater than 2015. 9/28/15 Preliminary 12/14/15 Proposed Diff. Percent of Total General Fund (TC) $537,976 $201,062 ($336,914) 1.93% Debt Service $462,987 $462,987 4.45% Rev Equip Fund 150,000 75,000 (75,000) 0.72% EDA Fund (4,000) (4,000) (0.04%) General Fund (MV) 49,226 49,226 0.47% Total $1,196,189 $784,275 ($411,914) 7.55% If the Council chooses to further reduce the proposed levy, following are some options to consider: 1) Use General Fund reserves; 2) Increase Revenues; 3) Reduce Expenditures. IMPACT ON GENERAL FUND RESERVES It appears at this very preliminary stage that no use of general fund reserves will be required in 2015. If that holds true for the remainder of the year, fund balance as a percent of the proposed 2016 budget would equal about 41.8%. A $100,000 decrease in fund balance would equal about a 0.7% reduction. Using reserves as a means to reduce the 2016 tax levy will further reduce the reserve percent- age within the range of 40% to 50%. 3 The following table provides an estimate of the pressures already in place for 2017 from long-term planning documents adopted, prior debt issued, and modest inflation: Long-Term Plan, Prior Debt Issued, Inflation, Etc. Est Amount Est % CIP – 2017 tax levy to support debt contemplated for 2016 projects; $479,000 4.8% Equipment Replacement Plan – planned increase in 2017; $275,000 2.7% Debt – planned increase in debt service levy for existing debt; $77,000 0.7% Estimated increase from inflation (wages, supplies, materials, etc.) $300,000 3.0% ESTIMATED TOTAL $1,181,000 11.2% The above projections are considered a “worst case scenario.” Items that have not been quantified but need to be considered include any additional resources needed to meet the demands generated from a growing community, if 2016 reve- nues are lower than anticipated, or if 2016 expenditures are higher than antici- pated. INCREASED REVENUES Special Assessments At the Council Work Session on August 24 the council asked staff to consider not only potential decreases in expenditures for the 2016 Budget, but also present possible revenue sources. The expansion of how the city uses assessments for pavement management projects was discussed at the Special Assessment Work Group meeting held on October 20. In response to some interest in pursuing this option, a revised Special Assessment Policy was presented to the Council on No- vember 9. After considerable discussion, this item was tabled until 2016 to gain public input. If adopted by the council, this process could reduce the required levy by $200,000 to $400,000 annually depending on the size and number of pro- jects. Building Inspections At the workshop on November 9, Staff recommended that fees associated with additions and remodeling permits be raised to cover costs for inspections and ad- ministration. Based on similar number of permits for each year, this adjustment to building permit fees would generate approximately $35,000 more in 2016. Fees are reviewed on an annual basis. Re-Investment of Reserves The City Council has adopted a policy which assures that the reserves remain between 40% - 50% of the projected general fund budget. The reserve is for cash flow and one-time opportunities. The Council may wish to consider a policy revision which would devote a portion of the money historically directed to re- serves be used to reduce the levy. 4 REDUCE GENERAL FUND EXPENDITURES The 2016 General Fund budget includes $50,000 (originally $100,000) to begin funding trail, sidewalk, and boardwalk replacements. The City Council could de- cide to eliminate this expenditure for 2016, but as with any delay in funding, it puts pressure on future funding. The Council could direct staff to reduce to re- duce other general fund expenditures. If that’s the desired outcome, Staff recom- mends that the Council decide on a specific dollar amount to reduce rather than specific line items. Debt Service The City Council and staff have sought to invest money annually in maintaining and upgrading existing water, sewer, streets, and parks. Given that the debt ser- vice levy for this purpose alone is between 4% - 5% annually, the Council will need to discuss the extent to which investments can remain at this level and the impacts associated with not making these investments. Conclusion Bottom line, the following general points can be made about the 2016 budget and tax levy:  Proposed total tax levy increase is $784,275 or 7.55%  A reduction of $411,914 (3.55%) from the levy proposed in September  Proposed 2016 total budget is $29,622,485  6.27% reduction from the 2015 originally adopted budget  2.38% increase from the 2015 originally adopted budget when taking out the impact of the Guaranteed Energy Savings Program (GESP)  Proposed 2016 General Fund budget is $13,045,738  3.83% increase from 2015 original adopted budget  1.28% increase from 2015 amended budget which includes Enterprise Resource Planning software and project carryovers from 2014  No planned use of reserves for the General Fund  Total planned use of reserves in other funds is $697,846 FINANCIAL IMPACT: The impact on the tax levies and reserve balances were previously mentioned in this report. ALTERNA- TIVES: 1. Approve two Resolutions: 1) Resolution Adopting 2016 Prior Lake Budgets and Certifying Final 2016 City of Prior Lake Property Tax Levy to Scott County De- partment of Taxation. (Resolution #1); and 2) Approve a Resolution Adopting the 2016 Economic Development Authority Budget and Certifying the 2016 Economic Development Authority Property Tax Levy to Scott County Depart- ment of Taxation (Resolution #2) 2. Amend and adopt Resolutions according to specific Council changes. 3. Continue public hearing, budget and tax levy adoption until the December 21, 2015 meeting. RECOM- MENDED MO- TION Alternative #1 5 ATTACH- MENTS: 1) Exhibit “A” – Summary of Budget Changes 2) Exhibit “B” – Budget Overview 3) Exhibit “C” – Revenue and Expenditure Summaries 4) Exhibit “D” – Revenue Line Item Comparisons 5) Exhibit “E” – Expenditure Line Item Comparisons Exhibit A BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditures Budget level:City Manager 12.21.2015 BUDGET Fund 101 F101 CHANGE TOTAL TAX 2016 Dept 2016 PROPOSED INCREASE/ LEVY CLASSIFICATION DESCRIPTION Requested BUDGET (DECREASE) F410 CHANGE CHANGE REVENUES: TAXES 8,694,425 8,357,512 (336,913)75,000) (411,913) CHARGES FOR SERVICES 1,650,852 1,714,306 63,454 INTERGOVERNMENTAL 1,522,735 1,535,235 12,500 MISCELLANEOUS REVENUES 275,550 275,550 TRANSFERS IN 532,640 532,640 LICENSES AND PERMITS 485,190 630,495 145,305 TOTAL REVENUES 13,161,392 13,045,738 (115,654) F101 CHANGE 2016 Dept 2016 PROPOSED INCREASE/ DEPARTMENT DESCRIPTION Requested BUDGET (DECREASE) Fund 101-GENERAL FUND 41110.00 MAYOR&COUNCIL 55,398 55,409 11 41130.00 ORDINANCE 7,500 7,500 41320.00 ADMINISTRATION 403,193 389,081 14,112) 41330.00 BOARDS&COMMISSIONS 10,539 10,539 41410.00 ELECTIONS 29,640 29,640 41520.00 FINANCE 448,138 444,977 3,161) 41540.00 INTERNAL AUDITING 28,150 28,150 41550.00 ASSESSING 169,750 169,750 41610.00 LEGAL 225,000 225,000 41820.00 HUMAN RESOURCES 140,912 154,831 13,919 41830.00 COMMUNICATIONS 116,849 114,393 2,456) 41910.00 COMMUNITY DEVELOPMENT 368,475 337,359 31,116) 41920.00 INFORMATION TECHNOLOGY 336,855 336,161 694) 41940.00 FACILITIES-CITY HALL 447,143 452,059 4,916 42100.00 POLICE 3,592,826 3,553,753 39,073) 42200.00 FIRE 930,083 908,932 21,151) 1 42400.00 BUILDING INSPECTION 601,677 596,943 4,734) 42500.00 EMERGENCY MANAGEMENT 9,750 9,750 42700.00 ANIMAL CONTROL 26,448 26,448 43050.00 ENGINEERING 388,717 388,154 563) 43100.00 STREET 1,393,267 1,427,276 34,009 43400.00 CENTRAL GARAGE 381,538 380,369 1,169) 45100.00 RECREATION 406,603 406,218 385) 45200.00 PARKS 1,511,932 1,462,038 49,894) 45500.00 LIBRARIES 46,289 46,289 80000.00 Transfers to other Funds 1,084,719 1,084,719 TOTAL EXPENDITURES 13,161,392 13,045,738 (115,654) F101 Revenue Increases 221,259 F101 Expenditure Decreases 115,654 F101 Reduction of the Tax Levy 336,913 F410 Reduction of the Tax Levy 75,000 Total Reduction of Tax Levy from Preliminary 2016 Budget 411,913 Exhibit B of parOR City of Prior Lake Council Meeting 12.21.2015 0 2016 Preliminary Budget Budgeted Funds 9e" Debt Capital Revolving Facilities Total Total General Service Cable Park Equipment Management EDA Governmental Water Sewer Water Quality Enterprise Budgeted Fund Funds Fund Fund Fund Fund Funds Furfd Fund Fund Funds Funds Revenues/Sources Property Taxes 1 Levy-Tax Capacity 7,272,792 $ 2,340,850 $325,000 $ - $ 155,000 $ 10,093,642 $10,093,642 Levy-Market Value 1,084,719 1,084,719 1,084,719 Special Assessments 762,607 762,607 762,607 Licenses&Permits 630,496 630,496 630,496 Fines&Forfeits Intergovernmental 1,535,235 1,535,235 34,790 34,790 1,570,025 Charges for Services 1,714,306 5,133 590,400 10,000 2,319,839 3,764,536 2,797,490 838,537 7,400,563 9,720,402 Other Revenues 275,550 24,245 7,000 39,067 8,029 500 354,391 60,000 40,000 10,000 110,000 464,391 Bond Proceeds 400,000 620,000 1,020,000 950,000 950,000 1,970,000 Lease Proceeds Transfers From Other Funds General Fund 1,084,719 1,084,719 1,084,719 Water Fund 181,320 542,144 60,000 45,000 828,464 828,464 Sewer Fund 181,320 60,000 10,000 251,320 251,320 Water Quality Fund 21,000 21,000 21,000 TIF Fund 25,520 25,520 25,520 Facilities Management Fund 45,614 45,614 45,614 Capital Park Fund 170,000 170,000 170,000 Total Revenues/Sources $ 13,045,738 $ 4,825,699 $ 5,133 $ 597,400 $ 905,067 $ 683,029 $ 165,500 $ 20,227,566 $ 4,774,536 $ 2,837,490 $ 883,327 $ 8,495,353 $ 28,722,919 Expenditures/Uses Employee Services 8,166,181 $122,409 $ 8,288,590 $ 729,841 $ 665,326 $ 299,263 $ 1,694,430 $ 9,983,020 Current Expenditures 3,474,171 57,016 3,531,187 1,419,235 1,640,404 258,290 3,317,929 6,849,116 Capital Outlay 320,667 6,360 170,000 1,200,955 700,792 2,000 2,400,774 118,035 75,251 193,286 2,594,060 Capital Improvements 2,000,000 300,000 385,000 2,685,000 2,685,000 Subtotal $ 11,961,019 $6,360 $ 170,000 $ 1,200,955 $ 700,792 $ 181,425 $ 14,220,551 $ 4,267,111 $ 2,680,981 $ 942,553 $ 7,890,645 $ 22,111,196 Transfers To Other Funds General Fund 170,000 $170,000 $ 181,320 $ 181,320 $ - $ 362,640 $ 532,640 Treatment Plant(Debt) 542,144 542,144 542,144 Equipment Fund 60,000 60,000 21,000 141,000 141,000 Park Equipment Fund Debt Service Funds 1,084,719 45,614 1,130,333 1,130,333 Facilities Management Fund 445, 000 10,000 55,000 55,000 EDA Fund Debt Service 5,110,172 5,110,172 5,110,172 Subtotal $ 1,084,719 $ 5,110,172 $170,000 $45,614 $ - $ 6,410,505 $ 828,464 $ 251,320 $ 21,000 $ 1,100,784 $ 7,511,289 Total Expenditures/Uses $ 13,045,738 $ 5,110,172 $ 6,360 $ 340,000 $ 1,200,955 $ 746,406 $ 181,425 $ 20,631,056 $ 5,095,575 $ 2,932,301 $ 963,553 $ 8,991,429 $ 29,622,485 Change in Fund Balance $284,473) $ (1,227) $ 257,400 $ (295,888) $ (63,377) $ (15,925) $ (403,490)$ (321,039) $ (94,811) $ (80,226)$ (496,076) $ (899,566) 1 of 2 Exhibit B 2016 Property Tax Levy Comparison Council Meeting 12.21.2015 Change 15-16 Property Taxes 2015 2016 Amount Percent Levy-Tax Capacity General Fund-Operating $ 7,071,730 $ 7,272,792 $ 201,062 2.84% Debt Service Funds 1,877,863 2,340,850 462,987 24.65% Revolving Equipment Fund 250,000 325,000 75,000 30.00% Facilities Management Fund n/a 9,199,593 $ 9,938,642 $ 739,049 8.03% Levy-Market Value-General Fund 1,035,493 1,084,719 49,226 4.75% Levy-Economic Dev Authority 159,000 155,000 4,000) -2.52% Total Levy $ 10,394,086 $ 11,178,361 $ 784,275 7.55% 2016 Budget Expenditure Comparisons(2015 Original Budgets) Capital Revolving Facilities Total Total General Debt Service Cable Park Equipment Management EDA Governmental Water Sewer Water Quality Enterprise Budgeted Fund Funds Fund Fund Fund Fund Funds Fund Fund ,, Fund Funds Funds 2016 Total Expenditures/Uses $ 13,045,738 $ 5,110,172 $ 6,360 $ 340,000 $ 1,200,955 $ 746,406 $ 181,425 $ 20,631,056 $ 5,095,575 $ 2,932,301 $ 963,553 $ 8,991,429 $ 29,622,485 2015 Total Expenditures/Uses $ 12,563,945 $ 4,256,609 $ 7,000 $ 50,000 $ 818,550 $ 3,546,418 $ 188,595 $ 21,431,117 $ 5,728,336 $ 3,317,936 $ 1,125,299 $10,171,571 $ 31,602,687 Change 2015 to 2016($) 481,793 $ 853,563 $ (640) $ 290,000 $ 382,405 $ (2,800,012) $ (7,170) $ (800,061) $ (632,761) $ (385,635) $ (161,746) $ (1,180,142) $ (1,980,202) Change 2015 to 2016(%)3.83%20.05% n/a 580.00% 46.72% -78.95% -3.80%3.73% -11.05% -11.62% -14.37% -11.60% 6.27% 2016 Budget Expenditure Comparisons(2015 Amended Budgets) Capital Revolving Facilities Total Total General Debt Service Cable Park Equipment Management EDA Governmental Water Sewer Water Quality Enterprise Budgeted Fund Funds Fund Fund Fund Fund Funds Fund Fund Fund Funds Funds, 2016 Total Expenditures/Uses $ 13,045,738 $ 5,110,172 $ 6,360 $ 340,000 $ 1,200,955 $ 746,406 $ 181,425 $ 20,631,056 $ 5,095,575 $ 2,932,301 $ 963,553 $ 8,991,429 $ 29,622,485.- 2015 Total Expenditures/Uses $ 12,880,629 $ 4,256,609 $ 7,000 $ 220,000 $ 927,905 $ 3,546,418 $ 188,595 $ 22,027,156 $ 5,742,106 $ 3,372,936 $ 1,165,299 $10,280,341 $ 32,307,496 Change 2015 to 2016($) 165,109 $ 853,563 $ (640) $ 120,000 $ 273,050 $ (2,800,012) $ (7,170) $ (1,396,100) $ (646,531) $ (440,635) $ (201,746) $ (1,288,912) $ (2,685,011) Change 2015 to 2016(%)1.28% 20.05% n/a 54.55% 29.43% -78.95% -3.80%6.34% -11.26% -13.06% -17.31% -12.54% 8.31%i Expenditure Comparison(All Funds;2015 Original Budget) Expenditure Comparison(All Funds;2015 Amended Budget) Change 15=16 Original Budget 2015 2016 Amount Percent Amended Budget 2015 2016 Amount Total All Funds 31,602,687 $ 29,622,485 $ (1,980,202) -6.27% Total All Funds 32,307,496 $29,622,485 $ (2,685,011) Less: Bond Refunding n/a Less: Bond Refunding Less: Transit Fund n/a Less: Transit Fund Net Total Budgets 31,602,687 $ 29,622,485 $ (1,980,202) -6.27% Net Total Budgets 32,307,496 $29,622,485 $ (2,685,011) 2 Exhibit C BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Revenues Budget level: City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED CLASSIFICATION BUDGET BUDGET BUDGET CHANGE AMT CHANGE Fund 101-GENERAL FUND Taxes 7,364,122 8,107,223 8,107,223 8,357,512 3.09 250,289 Charges for Services 1,642,197 1,644,615 1,644,615 1,714,306 4.24 69,691 Intergovernmental 1,625,739 1,483,842 1,567,171 1,535,235 2.04) 31,936) Miscellaneous Revenues 531,321 330,000 330,000 275,550 16.50) 54,450) Transfers in 481,763 355,520 355,520 532,640 49.82 177,120 Licenses and Permits 583,151 642,745 642,745 630,495 1.91) 12,250) Fines and Forfeitures 127,226 TOTAL REVENUES-FUND 101 12,355,518 12,563,945 12,647,274 13,045,738 3.15 398,464 DEBT SERVICE FUNDS Transfer In 1,867,778 1,670,085 1,670,085 1,697,997 1.67 27,912 Taxes 1,744,716 1,877,863 1,877,863 2,340,850 24.65 462,987 Miscellaneous Revenues 698,679 496,799 496,799 786,852 58.38 290,053 Debt Issued 528,078 TOTAL REVENUES- DEBT SERVICE FUNDS 4,839,251 4,044,747 4,044,747 4,825,699 19.31 780,952 1 of 8 Exhibit C BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Revenues Budget level: City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED CLASSIFICATION BUDGET BUDGET BUDGET CHANGE AMT CHANGE Fund 210-CABLE FRANCHISE FUND Charges for Services 25,670 5,133 5,133 5,133 TOTAL REVENUES-FUND 210 25,670 5,133 5,133 5,133 Fund 225-CAPITAL PARK FUND Charges for Services 257,835 162,150 162,150 590,400 264.11 428,250 Miscellaneous Revenues 26,662 7,000 7,000 7,000 TOTAL REVENUES-FUND 225 284,497 169,150 169,150 597,400 253.18 428,250 Fund 240- EDA SPECIAL REVENUE FUND Taxes 149,950 159,000 159,000 155,000 2.52) 4,000) Charges for Services 5,639 7,000 7,000 10,000 42.86 3,000 Miscellaneous Revenues 3,108 500 500 500 Transfers in 34,600 TOTAL REVENUES-FUND 240 193,296 166,500 166,500 165,500 0.60) 1,000) 2 of 8 Exhibit C BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Revenues Budget level: City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED CLASSIFICATION BUDGET BUDGET BUDGET CHANGE AMT CHANGE Fund 410- REVOLVING EQUIPMENT FUND Taxes 199,888 250,000 250,000 325,000 30.00 75,000 Intergovernmental 24,585 Miscellaneous Revenues 62,907 20,151 20,151 15,067 25.23) 5,084) Sale of assets 13,694 31,000 31,000 24,000 22.58) 7,000) Transfers in 131,000 141,000 141,000 141,000 Debt Issued 400,000 400,000 Other 57,141 31,827 31,827 100.00) 31,827) TOTAL REVENUES-FUND 410 489,216 473,978 473,978 905,067 90.95 431,089 Fund 440- FACILITIES MANAGEMENT FND Miscellaneous Revenues 26,898 11,458 11,458 8,029 29.93) 3,429) Transfers in 45,000 50,000 50,000 55,000 10.00 5,000 Debt Issued 600,000 600,000 620,000 3.33 20,000 Energy lease issued 2,667,924 TOTAL REVENUES-FUND 440 2,739,822 661,458 661,458 683,029 3.26 21,571 Fund 601-WATER FUND Charges for Services 3,890,869 3,625,980 3,625,980 3,764,536 3.82 138,556 Intergovernmental 574 Miscellaneous Revenues 155,130 60,000 60,000 60,000 Debt Issued 950,000 950,000 TOTAL REVENUES-FUND 601 4,046,573 3,685,980 3,685,980 4,774,536 29.53 1,088,556 3 of 8 Exhibit C BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Revenues Budget level: City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED CLASSIFICATION BUDGET BUDGET BUDGET CHANGE AMT CHANGE Fund 602-STORM WATER UTILITY Charges for Services 1,067,703 817,652 817,652 838,537 2.55 20,885 Intergovernmental 162,041 95,000 107,212 34,790 67.55) 72,422) Miscellaneous Revenues 21,101 5,560 5,560 10,000 79.86 4,440 _ TOTAL REVENUES-FUND 602 1,250,845 918,212 930,424 883,327 5.06) 47,097) Fund 604-SEWER FUND Charges for Services 3,320,317 3,227,732 3,227,732 2,797,490 13.33) 430,242) Miscellaneous Revenues 108,825 52,000 52,000 40,000 23.08) 12,000) TOTAL REVENUES-FUND 604 3,429,142 3,279,732 3,279,732 2,837,490 13.48) 442,242) TOTAL REVENUES-ALL FUNDS 29,653,830 25,968,835 26,064,376 28,722,919 0.10 2,658,543 From Original Budget 2016 2016 PROPOSED PROPOSED CHANGE AMT CHANGE 0.11 2,754,084 4 of 8 Exhibit C BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditures Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET CHANGE AMT CHANGE Fund 101-GENERAL FUND 41110.00 MAYOR&COUNCIL 52,011 55,390 55,390 55,409 0.03 19 41130.00 ORDINANCE 8,497 7,500 7,500 7,500 41320.00 ADMINISTRATION 376,260 384,759 384,759 389,081 1.12 4,322 41330.00 BOARDS&COMMISSIONS 9,389 10,339 10,339 10,539 1.93 200 41410.00 ELECTIONS 15,160 75,000 75,000 29,640 60.48) 45,360) 41520.00 FINANCE 426,598 434,684 434,684 444,977 2.37 10,293 41540.00 INTERNAL AUDITING 25,115 29,950 29,950 28,150 6.01) 1,800) 41550.00 ASSESSING 134,621 152,250 152,250 169,750 11.49 17,500 41610.00 LEGAL 384,657 215,000 215,000 225,000 4.65 10,000 41820.00 HUMAN RESOURCES 152,328 160,221 160,221 154,831 3.36) 5,390) 41830.00 COMMUNICATIONS 122,494 122,301 122,301 114,393 6.47) 7,908) 41910.00 COMMUNITY DEVELOPMENT 265,663 307,993 307,993 337,359 9.53 29,366 41920.00 INFORMATION TECHNOLOGY 620,208 263,996 306,891 336,161 9.54 29,270 41940.00 FACILITIES-CITY HALL 495,211 513,457 513,457 452,059 11.96) 61,399) 42100.00 POLICE 3,385,779 3,364,784 3,385,284 3,553,753 4.98 168,469 42200.00 FIRE 831,960 883,855 863,355 908,932 5.28 45,577 42400.00 BUILDING INSPECTION 533,841 577,443 577,443 596,943 3.38 19,500 42500.00 EMERGENCY MANAGEMENT 4,746 10,025 10,025 9,750 2.74) 275) 42700.00 ANIMAL CONTROL 25,200 25,257 25,257 26,448 4.72 1,191 43050.00 ENGINEERING 337,700 380,147 380,147 388,154 2.11 8,007 43100.00 STREET 1,139,848 1,346,321 1,462,660 1,427,276 2.42) 35,384) 43400.00 CENTRAL GARAGE 396,876 369,791 369,791 380,369 2.86 10,578 45100.00 RECREATION 405,626 359,377 366,576 406,218 10.81 39,642 45200.00 PARKS 1,423,193 1,331,676 1,553,251 1,462,038 5.87) 91,213) 45500.00 LIBRARIES 71,877 66,760 66,760 46,289 30.66) 20,471) 5 of 8 Exhibit C BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditures Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET CHANGE AMT CHANGE 46100.00 NATURAL RESOURCES 66,013 79,824 49999.00 CONTINGENT RESERVE 207,174 8,500 100.00) 8,500) 80000.00 Transfers to other Funds 1,091,655 1,035,845 1,035,845 1,084,719 4.72 48,874 TOTAL EXPENDITURES-FUND 101 13,009,699 12,563,945 12,880,629 13,045,738 1.28 165,109 DEBT SERVICE FUNDS 47000.00 DEBT SERVICE 8,120,404 4,256,609 4,256,609 5,110,172 20.05 853,563 80000.00 Transfers to other Funds 250,694 TOTAL EXPENDITURES-DEBT SERVICE FUNDS 8,371,098 4,256,609 4,256,609 5,110,172 853,563 Fund 210-CABLE FRANCHISE FUND 41340.00 PUBLIC CABLE ACCESS 7,000 7,000 6,360 9.14) 640) TOTAL EXPENDITURES-FUND 210 7,000 7,000 6,360 9.14) 640) Fund 225-CAPITAL PARK FUND 45146.00 Eagle Creek/Brooksville Hills 170,000 170,000 45200.00 PARKS 18,265 50,000 220,000 100.00) 220,000) 80000.00 Transfers to other Funds 170,000 170,000 TOTAL EXPENDITURES-FUND 225 18,265 50,000 220,000 340,000 54.55 120,000 Fund 240-EDA SPECIAL REVENUE FUND 46500.00 ECONOMIC DEVELOPMENT 107,444 148,595 148,595 153,775 3.49 5,180 46503.00 TECH VILLAGE INCUBATOR 8,145 40,000 40,000 27,650 30.88) 12,350) TOTAL EXPENDITURES-FUND 240 115,589 188,595 188,595 181,425 3.80) 7,170) 6 of 8 Exhibit C BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditures Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET CHANGE AMT CHANGE Fund 410-REVOLVING EQUIPMENT FUND 42100.00 POLICE 53,602 115,600 115,600 98,116 15.12) 17,484) 42100.06 POLICE FORFEITURES 27,018 42200.00 FIRE 108,098 150,950 150,950 103,000 31.77) 47,950) 43050.00 ENGINEERING 43,288 43100.00 STREET 67,256 310,500 419,855 435,690 3.77 15,835 43400.00 CENTRAL GARAGE 72,073 20,000 20,000 20,000 45200.00 PARKS 121,574 108,000 108,000 544,149 403.84 436,149 49400.00 WATER 40,000 100.00) 40,000) 49420.00 WATER QUALITY 73,500 73,500 100.00) 73,500) 49450.00 SEWER 175,101 40,000 TOTAL EXPENDITURES-FUND 410 668,010 818,550 927,905 1,200,955 29.43 273,050 Fund 440-FACILITIES MANAGEMENT FND 41960.00 GESP 24,150 2,667,924 2,667,924 100.00) 2,667,924) 42100.00 POLICE 44,558 44,558 42200.00 FIRE 87,056 87,056 36,284 58.32) 50,772) 43400.00 CENTRAL GARAGE 598,933 598,933 100.00) 598,933) 45100.00 RECREATION 55,562 55,562 100.00) 55,562) 45500.00 LIBRARIES 55,562 55,562 100.00) 55,562) 49400.00 WATER 619,950 619,950 80000.00 Transfers to other Funds 81,381 81,381 45,614 43.95) 35,767) TOTAL EXPENDITURES-FUND 440 24,150 3,546,418 3,546,418 746,406 78.95) 2,800,012) 7 of 8 Exhibit C BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditures Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET CHANGE AMT CHANGE Fund 601-WATER FUND 41520.00 FINANCE 81,622 86,090 86,090 87,683 1.85 1,593 49400.00 WATER 2,215,576 4,837,551 4,851,321 4,179,428 13.85) 671,893) 80000.00 Transfers to other Funds 1,306,350 804,695 804,695 828,464 2.95 23,769 TOTAL EXPENDITURES-FUND 601 3,603,548 5,728,336 5,742,106 5,095,575 11.26) 646,531) Fund 602-STORM WATER UTILITY 49420.00 WATER QUALITY 638,571 1,104,299 1,144,299 942,553 17.63) 201,746) 80000.00 Transfers to other Funds 81,000 21,000 21,000 21,000 TOTAL EXPENDITURES-FUND 602 719,571 1,125,299 1,165,299 963,553 17.31) 201,746) Fund 604-SEWER FUND 41520.00 FINANCE 81,595 86,040 86,040 87,683 1.91 1,643 49450.00 SEWER 2,366,023 2,984,136 3,039,136 2,593,298 14.67) 445,838) 80000.00 Transfers to other Funds 502,086 247,760 247,760 251,320 1.44 3,560 TOTAL EXPENDITURES-FUND 604 2,949,704 3,317,936 3,372,936 2,932,301 13.06) 440,635) TOTAL EXPENDITURES-ALL FUNDS 29,479,633 31,602,688 32,307,497 29,622,485 0.08) 2,685,012) From Original Budget 2016 2016 PROPOSED PROPOSED CHANGE AMT CHANGE 0.06) 1,980,203) 8 of 8 Exhibit D BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Revenue Details by Account Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET CHANGE AMT CHANGE Fund 101-GENERAL FUND TAXES 31010.00 Current Property Taxes -General Purpos 6,614,649 7,421,246 7,421,246 7,582,395 2.17 161,149 31020.00 Delinquent Property Taxes-General Purp 67,418 31040.00 Fiscal Disparities 681,600 685,977 685,977 775,117 12.99 89,140 33423.00 Market Value Credit Aid 455 TAXES 7,364,122 8,107,223 8,107,223 8,357,512 3.09 250,289 CHARGES FOR SERVICES 31810.00 Franchise Taxes 594,800 595,000 595,000 595,000 34103.00 Zoning&Subdivision Fees 16,634 7,810 7,810 17,050 118.31 9,240 34104.00 Plan Check Fees 229,070 291,420 291,420 253,396 13.05) 38,024) 34105.00 Sale of Maps/Publications-Reports 1,036 1,000 1,000 1,000 34107.00 Assessment Searches-Reports 285 400 400 400 34109.00 Project Admin/Eng Fees 263,929 300,000 300,000 343,000 14.33 43,000 34203.00 Accident/Warrant Reports-Reports 781 900 900 780 13.33)120) 34304.00 PEG Access Fees 33,100 34,000 34,000 34,000 34731.00 Softball Fees 26,733 28,000 28,000 25,000 10.71) 3,000) 34735.00 Recreation Program Fees 49,726 35,000 35,000 40,000 14.29 5,000 34740.00 Concessions-Park Fees 1,348 750 750 750 34760.01 Facility Rental-Regular 141,260 71,520 71,520 73,361 2.57 1,841 34761.00 Studio/Pavilion Rental 13,228 15,000 15,000 15,000 34762.00 Park Shelter Rental 8,196 8,250 8,250 14,000 69.70 5,750 34765.01 Tower Leases 210,994 202,065 202,065 243,069 20.29 41,004 34780.00 Park Admission Fees 12,901 10,000 10,000 15,000 50.00 5,000 34783.00 City Contract Services 38,176 43,500 43,500 43,500 CHARGES FOR SERVICES 1,642,197 1,644,615 1,644,615 1,714,306 4.24 69,691 INTERGOVERNMENTAL 33160.10 Fed Aids/Grants-Operating Grants 118,864 4,382 100.00) 4,382) 33160.11 Fed Aids/Grants-Operating Police 7,107 3,500 3,500 18,000 414.29 14,500 33401.00 Local Government Aid 15,296 52,680 52,680 15,180 71.18) 37,500) 33416.01 State Aid-Police Train 7,723 7,800 7,800 7,800 33416.02 State Police Aid-Ins Prem 176,437 175,000 175,000 175,000 1 of 10 Exhibit D BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Revenue Details by Account Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET CHANGE AMT CHANGE 33417.00 State Aid-Fire Training 6,942 7,000 7,000 33418.00 State Road&Bridge Aid 288,204 288,000 288,000 316,827 10.01 28,827 33420.00 State Fire Aid-Ins.Prem. 195,194 209,000 209,000 206,000 1.44) 3,000) 33422.10 State Aids/Grants-Operating Grants 34,283 6,800 100.00) 6,800) 33620.00 Township Fire&Resc Aid 325,976 282,002 282,002 311,068 10.31 29,066 33621.00 Liaison Aid 45,860 45,860 45,860 45,860 33630.00 Metro Council Grants 12,500 12,500 33631.00 Payment in Lieu of Taxes 400,000 420,000 420,000 420,000 33700.23 Miscellaneous Grants-Capital Parks 3,853 72,147 100.00) 72,147) INTERGOVERNMENTAL 1,625,739 1,483,842 1,567,171 1,535,235 2.04) 31,936) MISCELLANEOUS REVENUES 36102.00 County Assess.Collection 10,798 35,000 35,000 5,000 85.71) 30,000) 36210.00 Interest Earnings 106,171 120,000 120,000 120,000 36211.00 Developer Agreements 90,474 70,000 70,000 55,000 21.43) 15,000) 36212.00 Miscellaneous Revenue 171,833 94,000 94,000 95,550 1.65 1,550 36225.00 Unrealized Inv.Gain(Loss) 124,284 36230.00 Contributions&Donations 27,761 11,000 11,000 100.00) 11,000) MISCELLANEOUS REVENUES 531,321 330,000 330,000 275,550 16.50) 54,450) TRANSFERS IN 39203.00 Transfer from Other Funds 481,763 355,520 355,520 532,640 49.82 177,120 TRANSFERS IN 481,763 355,520 355,520 532,640 49.82 177,120 LICENSES AND PERMITS 32100.00 Business Licenses 1,450 1,200 1,200 1,100 8.33)100) 32110.00 Liquor Licenses 70,870 64,420 64,420 69,990 8.65 5,570 32160.00 Refuse Haulers 4,000 4,000 4,000 3,650 8.75)350) 32170.00 Outdoor Concert Permits 1,050 1,050 1,050 1,150 9.52 100 32180.00 Cigarette Licenses 2,250 2,250 2,250 2,250 32210.00 Building Permits 387,188 470,060 470,060 471,800 0.37 1,740 32211.00 Retainage Forfeiture 3,040 32215.00 Mechanical Permits 58,880 43,720 43,720 32,770 25.05) 10,950) 32230.00 Plumbing Permits 39,264 41,245 41,245 31,285 24.15) 9,960) 2 of 10 Exhibit D BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Revenue Details by Account Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET CHANGE AMT CHANGE 32231.00 Sewer/Water Inspection 8,110 7,500 7,500 7,725 3.00 225 32232.00 Plumbing Registrations 1,425 1,300 1,300 1,200 7.69)100) 32240.00 Animal Licenses 3,165 3,750 3,750 3,750 32260.00 Burning Permits 2,460 2,250 2,250 2,625 16.67 375 32270.00 Short-term Rental Fee 1,200 1,200 LICENSES AND PERMITS 583,151 642,745 642,745 630,495 1.91) 12,250) FINES AND FORFEITURES 35101.00 County Court Fines 88,969 35104.00 Prosecution Restitution 38,256 FINES AND FORFEITURES 127,226 TOTAL REVENUES-FUND 101 12,355,518 12,563,945 12,647,274 13,045,738 3.15 398,464 DEBT SERVICE FUNDS: TRANSFERS IN 39203.00 Transfer from Other Funds 1,867,777 1,670,085 1,670,085 1,697,997 1.67 27,912 TRANSFERS IN 1,867,777 1,670,085 1,670,085 1,697,997 1.67 27,912 TAXES 31015.00 Current Property Taxes-Debt Service 1,744,716 1,877,863 1,877,863 2,340,850 24.65 462,987 TAXES 1,744,716 1,877,863 1,877,863 2,340,850 24.65 462,987 INTEREST(LOSSES)ON INVESTMENTS 36210.00 Interest Earnings 55,112 26,527 26,527 24,245 8.60) 2,282) 36225.00 Unrealized Inv.Gain(Loss) 53,034 INTEREST(LOSSES)ON INVESTMENTS 108,146 26,527 26,527 24,245 8.60) 2,282) DEBT ISSUED 39310.00 G.O.Bond Proceeds 528,078 DEBT ISSUED 528,078 3 of 10 Exhibit D BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Revenue Details by Account Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET CHANGE AMT CHANGE SPECIAL ASSESSMENTS 36101.00 City Assess.Collections 156,290 36102.00 County Assess.Collection 434,245 401,346 401,346 762,607 90.01 361,261 SPECIAL ASSESSMENTS 590,535 401,346 401,346 762,607 90.01 361,261 MISCELLANEOUS REVENUES 36212.00 Miscellaneous Revenue 68,926 68,926 100.00) 68,926) MISCELLANEOUS REVENUES 68,926 68,926 100.00) 68,926) TOTAL REVENUES-DEBT SERVICE FUNDS 4,839,251 4,044,747 4,044,747 4,825,699 0.19 780,952 Fund 210-CABLE FRANCHISE FUND CHARGES FOR SERVICES 34304.00 PEG Access Fees 25,670 5,133 5,133 5,133 CHARGES FOR SERVICES 25,670 5,133 5,133 5,133 TOTAL REVENUES-FUND 210 25,670 5,133 5,133 5,133 Fund 225-CAPITAL PARK FUND CHARGES FOR SERVICES 34760.01 Facility Rental-Regular 21,585 23,400 23,400 23,400 34791.00 Dedication Fees 236,250 138,750 138,750 567,000 308.65 428,250 CHARGES FOR SERVICES 257,835 162,150 162,150 590,400 264.11 428,250 MISCELLANEOUS REVENUES 36210.00 Interest Earnings 10,951 7,000 7,000 7,000 36225.00 Unrealized Inv.Gain(Loss) 12,581 36230.00 Contributions&Donations 3,130 MISCELLANEOUS REVENUES 26,662 7,000 7,000 7,000 TOTAL REVENUES-FUND 225 284,497 169,150 169,150 597,400 253.18 428,250 4 of 10 Exhibit D BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Revenue Details by Account Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET CHANGE AMT CHANGE Fund 240-EDA SPECIAL REVENUE FUND TAXES 31010.00 Current Property Taxes -General Purpos 149,942 159,000 159,000 155,000 2.52) 4,000) 33423.00 Market Value Credit Aid 8 TAXES 149,950 159,000 159,000 155,000 2.52) 4,000) CHARGES FOR SERVICES 34111.00 Administrative Charges 1,000 1,000 100.00) 1,000) 34760.02 Facility Rental-EDA 5,639 6,000 6,000 10,000 66.67 4,000 CHARGES FOR SERVICES 5,639 7,000 7,000 10,000 42.86 3,000 MISCELLANEOUS REVENUES 36210.00 Interest Earnings 1,952 500 500 500 36225.00 Unrealized Inv.Gain(Loss)1,156 MISCELLANEOUS REVENUES 3,108 500 500 500 TRANSFERS IN 39203.00 Transfer from Other Funds 34,600 TRANSFERS IN 34,600 TOTAL REVENUES-FUND 240 193,296 166,500 166,500 165,500 0.60) 1,000) 5of10 Exhibit D BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Revenue Details by Account Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET CHANGE AMT CHANGE Fund 410-REVOLVING EQUIPMENT FUND TAXES 31010.00 Current Property Taxes -General Purpos 199,888 250,000 250,000 325,000 30.00 75,000 TAXES 199,888 250,000 250,000 325,000 30.00 75,000 INTERGOVERNMENTAL 33160.10 Fed Aids/Grants-Operating Grants 18,439 33422.10 State Aids/Grants-Operating Grants 6,146 INTERGOVERNMENTAL 24,585 MISCELLANEOUS REVENUES 36210.00 Interest Earnings 26,351 20,151 20,151 15,067 25.23) 5,084) 36225.00 Unrealized Inv.Gain(Loss) 36,556 MISCELLANEOUS REVENUES 62,907 20,151 20,151 15,067 25.23) 5,084) SALE OF ASSETS 39102.00 Sale of Property 13,694 31,000 31,000 24,000 22.58) 7,000) SALE OF ASSETS 13,694 31,000 31,000 24,000 22.58) 7,000) TRANSFERS IN 39203.00 Transfer from Other Funds 131,000 141,000 141,000 141,000 TRANSFERS IN 131,000 141,000 141,000 141,000 DEBT ISSUED 39310.00 G.O.Bond Proceeds 400,000 400,000 DEBT ISSUED 400,000 400,000 OTHER 39104.00 Forfeiture Property Sales 57,141 31,827 31,827 100.00) 31,827) OTHER 57,141 31,827 31,827 100.00) 31,827) TOTAL REVENUES-FUND 410 489,216 473,978 473,978 905,067 90.95 431,089 6 of 10 Exhibit D BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Revenue Details by Account Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET CHANGE AMT CHANGE Fund 440-FACILITIES MANAGEMENT FND MISCELLANEOUS REVENUES 36210.00 Interest Earnings 11,510 11,458 11,458 8,029 29.93) 3,429) 36225.00 Unrealized Inv.Gain(Loss) 15,387 MISCELLANEOUS REVENUES 26,898 11,458 11,458 8,029 29.93) 3,429) TRANSFERS IN 39203.00 Transfer from Other Funds 45,000 50,000 50,000 55,000 10.00 5,000 TRANSFERS IN 45,000 50,000 50,000 55,000 10.00 5,000 DEBT ISSUED 39310.00 G.O.Bond Proceeds 600,000 600,000 620,000 3.33 20,000 DEBT ISSUED 600,000 600,000 620,000 3.33 20,000 ENERGY LEASE ISSUED 39335.00 Lease Proceeds 2,667,924 ENERGY LEASE ISSUED 2,667,924 TOTAL REVENUES-FUND 440 2,739,822 661,458 661,458 683,029 3.26 21,571 Fund 601-WATER FUND CHARGES FOR SERVICES 37100.00 Utility Receipts-Water 2,691,215 3,253,750 3,253,750 3,363,646 3.38 109,896 37110.00 Capital Facility Revenue 247,990 247,080 247,080 254,340 2.94 7,260 37160.00 Penalties 9,281 7,000 7,000 7,000 37170.00 Water Meter Sales 83,535 93,400 93,400 104,150 11.51 10,750 37175.00 Pressure Reducers 19,580 24,750 24,750 35,400 43.03 10,650 37180.00 Frost Plates 81 37190.00 Miscellaneous Revenue Adj 12 37901.00 Contribution(Other Fund) 520,013 37902.00 Contribution(Developers) 319,163 CHARGES FOR SERVICES 3,890,869 3,625,980 3,625,980 3,764,536 3.82 138,556 7 of 10 Exhibit D BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Revenue Details by Account Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET CHANGE AMT CHANGE INTERGOVERNMENTAL 33633.00 Watershed Dist Grants/Aid 574 INTERGOVERNMENTAL 574 MISCELLANEOUS REVENUES 36210.00 Interest Earnings 62,154 60,000 60,000 60,000 36212.00 Miscellaneous Revenue 5,771 36225.00 Unrealized Inv.Gain(Loss) 87,205 MISCELLANEOUS REVENUES 155,130 60,000 60,000 60,000 DEBT ISSUED 39310.00 G.O.Bond Proceeds 950,000 950,000 DEBT ISSUED 950,000 950,000 TOTAL REVENUES-FUND 601 4,046,573 3,685,980 3,685,980 4,774,536 29.53 1,088,556 8 of 10 Exhibit D BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Revenue Details by Account Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET CHANGE AMT CHANGE Fund 602-STORM WATER UTILITY CHARGES FOR SERVICES 37120.00 Storm Water Revenue 840,898 817,652 817,652 838,537 2.55 20,885 37160.00 Penalties 2,394 37901.00 Contribution(Other Fund) 224,410 CHARGES FOR SERVICES 1,067,703 817,652 817,652 838,537 2.55 20,885 INTERGOVERNMENTAL 33160.10 Fed Aids/Grants-Operating Grants 114,760 95,000 95,000 100.00) 95,000) 33422.10 State Aids/Grants-Operating Grants 34,790 34,790 33610.20 County-City Aids/Grants-Capital Grants 47,281 12,212 100.00) 12,212) INTERGOVERNMENTAL 162,041 95,000 107,212 34,790 67.55) 72,422) MISCELLANEOUS REVENUES 36210.00 Interest Earnings 9,569 5,560 5,560 10,000 79.86 4,440 36225.00 Unrealized Inv.Gain(Loss) 11,532 MISCELLANEOUS REVENUES 21,101 5,560 5,560 10,000 79.86 4,440 TOTAL REVENUES-FUND 602 1,250,845 918,212 930,424 883,327 5.06) 47,097) 9 of 10 Exhibit D BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Revenue Details by Account Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET CHANGE AMT CHANGE Fund 604-SEWER FUND CHARGES FOR SERVICES 37102.00 Utility Receipts-Sewer 1,020,409 1,437,028 1,437,028 1,207,960 15.94) 229,068) 37104.00 Utility Recpt-Sewer MCES 1,093,471 1,536,624 1,536,624 1,327,560 13.61) 209,064) 37110.00 Capital Facility Revenue 247,999 247,080 247,080 254,970 3.19 7,890 37160.00 Penalties 7,544 7,000 7,000 7,000 37901.00 Contribution(Other Fund) 694,391 37902.00 Contribution(Developers) 256,503 CHARGES FOR SERVICES 3,320,317 3,227,732 3,227,732 2,797,490 13.33) 430,242) MISCELLANEOUS REVENUES 36210.00 Interest Earnings 45,959 52,000 52,000 40,000 23.08) 12,000) 36225.00 Unrealized Inv.Gain(Loss) 62,866 MISCELLANEOUS REVENUES 108,825 52,000 52,000 40,000 23.08) 12,000) TOTAL REVENUES-FUND 604 3,429,142 3,279,732 3,279,732 2,837,490 13.48) 442,242) TOTAL REVENUES-ALL FUNDS 29,653,831 25,968,835 26,064,376 28,722,919 0.10 2,658,543 10 of 10 Exhibit E BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE Fund 101-GENERAL FUND Dept 41110.00-MAYOR&COUNCIL 51100.04 Wages-Council 39,180 39,180 39,180 39,180 51220.03 Allowances-Council 4,200 7,000 7,000 7,000 51450.00 Social Security Contributions 260 434 434 434 51451.00 Medicare Contributions 629 670 670 670 51460.00 PERA Contributions 1,959 1,959 1,959 1,959 51477.00 Workers Compensation Insurance 119 127 127 146 14.96 19 52010.00 Office Supplies 205 300 300 300 53210.00 Telecommunications 450 53310.10 Training and Employee Development 4,878 5,250 5,250 5,250 54320.00 Miscellaneous Expense 131 470 470 470 Totals for dept 41110.00-MAYOR&COUNCIL 52,011 55,390 55,390 55,409 0.03 19 Dept 41130.00-ORDINANCE 53510.00 Required Notice Publication 8,497 7,500 7,500 7,500 Totals for dept 41130.00-ORDINANCE 8,497 7,500 7,500 7,500 Dept 41320.00-ADMINISTRATION 51100.01 Wages-Full Time 221,575 233,640 233,640 242,020 3.59 8,380 51100.02 Wages-Part Time 2,835 51100.08 Wages-Longevity 22,500 22,500 22,500 22,500 51110.01 Overtime-Full Time 124 51208.01 Sick Leave-Buy Down 3,400 3,397 3,397 3,480 2.44 83 51220.01 Allowances-Auto Allowance 5,400 5,400 5,400 5,400 51400.00 Compensated Absences 1,220 1,281 1,281 1,323 3.28 42 51450.00 Social Security Contributions 13,186 13,844 13,844 14,087 1.76 243 51451.00 Medicare Contributions 3,540 3,842 3,842 3,964 3.18 122 51460.00 PERA Contributions 17,934 19,616 19,616 20,244 3.20 628 51470.00 Health Insurance 27,827 26,394 26,394 26,456 0.23 62 51472.00 Retiree HCSP Contributions 555 630 630 555 11.90) 75) 51473.00 Dental Insurance 1,300 1,330 1,330 1,440 8.27 110 51474.00 Life Insurance 1,900 1,926 1,926 1,912 0.73) 14) 51477.00 Workers Compensation Insurance 1,280 1,530 1,530 1,247 18.50) 283) 52010.00 Office Supplies 3,750 2,250 2,250 3,250 44.44 1,000 1 of 28 Exhibit E BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level:City Manager Review Council Meeting 12.21.215 From AmendedBudget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE 53100.80 Professional Services-General 16,095 17,200 17,200 10,000 41.86) 7,200) 53210.00 Telecommunications 1,194 1,320 1,320 1,320 53310.10 Training and Employee Development 3,252 2,000 2,000 2,550 27.50 550 54310.00 Memberships and subscriptions 27,324 26,659 26,659 27,333 2.53 674 54320.00 Miscellaneous Expense 69 Totals for dept 41320.00-ADMINISTRATION 376,260 384,759 384,759 389,081 1.12 4,322 Dept 41330.00-BOARDS&COMMISSIONS 51100.05 Wages-Commissioners 8,400 9,000 9,000 9,000 51450.00 Social Security Contributions 521 558 558 558 51451.00 Medicare Contributions 122 131 131 131 53310.10 Training and Employee Development 346 300 300 500 66.67 200 54310.00 Memberships and subscriptions 350 350 350 Totals for dept 41330.00-BOARDS&COMMISSIONS 9,389 10,339 10,339 10,539 1.93 200 Dept 41410.00-ELECTIONS 51100.07 Wages-Election Judge 11,480 24,640 24,640 51477.00 Workers Compensation Insurance 141 52050.00 Operating Supplies 2,141 3,000 3,000 52400.10 Small Equipment-General 103 75,000 75,000 100.00) 75,000) 53310.10 Training and Employee Development 1,295 2,000 2,000 Totals for dept 41410.00-ELECTIONS 15,160 75,000 75,000 29,640 60.48) 45,360) Dept 41520.00-FINANCE 51100.01 Wages-Full Time 313,022 324,935 324,935 338,994 4.33 14,059 51208.01 Sick Leave-Buy Down 1,213 2,768 2,768 1,359 50.90) 1,409) 51400.00 Compensated Absences 1,565 1,624 1,624 1,695 4.37 71 51450.00 Social Security Contributions 18,767 20,318 20,318 21,102 3.86 784 51451.00 Medicare Contributions 4,389 4,752 4,752 4,935 3.85 183 51460.00 PERA Contributions 22,724 24,370 24,370 25,425 4.33 1,055 51470.00 Health Insurance 39,838 34,798 34,798 31,002 10.91) 3,796) 51472.00 Retiree HCSP Contributions 938 1,200 1,200 1,000 16.67) 200) 51473.00 Dental Insurance 1,714 1,700 1,700 1,590 6.47) 110) 51474.00 Life Insurance 274 274 274 259 5.47) 15) 51477.00 Workers Compensation Insurance 1,645 1,915 1,915 1,703 11.07) 212) 52010.00 Office Supplies 2,122 2,225 2,225 1,425 35.96) 800) 2 of 28 Exhibit E BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE 52400.10 Small Equipment-General 200 200 200 53100.80 Professional Services-General 9,559 2,000 2,000 3,098 54.90 1,098 53120.10 Bank Service Fees 6,979 7,250 7,250 7,285 0.48 35 53210.00 Telecommunications 68 53310.10 Training and Employee Development 1,351 3,435 3,435 2,985 13.10) 450) 54310.00 Memberships and subscriptions 390 845 845 845 54320.00 Miscellaneous Expense 42 75 75 75 Totals for dept 41520.00-FINANCE 426,598 434,684 434,684 444,977 2.37 10,293 Dept 41540.00-INTERNAL AUDITING 53010.00 Audit Services 25,115 29,950 29,950 28,150 6.01) 1,800) Totals for dept 41540.00-INTERNAL AUDITING 25,115 29,950 29,950 28,150 6.01) 1,800) Dept 41550.00-ASSESSING 53100.50 Professional Services-Property Assessm 132,500 150,000 150,000 167,500 11.67 17,500 53100.80 Professional Services-General 2,121 2,250 2,250 2,250 Totals for dept 41550.00-ASSESSING 134,621 152,250 152,250 169,750 11.49 17,500 Dept 41610.00-LEGAL 53020.00 Legal Services 226,698 215,000 215,000 225,000 4.65 10,000 53030.00 Prosecution Services 157,959 Totals for dept 41610.00-LEGAL 384,657 215,000 215,000 225,000 4.65 10,000 Dept 41820.00-HUMAN RESOURCES 51100.01 Wages-Full Time 102,166 105,294 105,294 103,449 1.75) 1,845) 51208.01 Sick Leave-Buy Down 2,373 2,371 2,371 100.00) 2,371) 51400.00 Compensated Absences 511 527 527 517 1.90) 10) 51450.00 Social Security Contributions 6,463 6,675 6,675 6,414 3.91) 261) 51451.00 Medicare Contributions 1,511 1,561 1,561 1,500 3.91) 61) 51460.00 PERA Contributions 7,417 7,897 7,897 7,759 1.75) 138) 51470.00 Health Insurance 8,019 6,739 6,739 6,781 0.62 42 51472.00 Retiree HCSP Contributions 300 300 300 50 83.33) 250) 51473.00 Dental Insurance 377 370 370 370 51474.00 Life Insurance 54 54 54 54 51477.00 Workers Compensation Insurance 425 645 645 424 34.26) 221) 52010.00 Office Supplies 246 250 250 250 3 of 28 Exhibit E BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE 53100.80 Professional Services-General 6,402 10,000 10,000 10,000 53210.00 Telecommunications 719 660 660 660 53310.10 Training and Employee Development 87 450 450 450 53520.00 Public Educational Information 2,364 2,500 2,500 2,500 54320.00 Miscellaneous Expense 12,895 13,928 13,928 13,653 1.97) 275) Totals for dept 41820.00-HUMAN RESOURCES 152,328 160,221 160,221 154,831 3.36) 5,390) Dept 41830.00-COMMUNICATIONS 51100.01 Wages-Full Time 72,046 75,639 75,639 68,823 9.01) 6,816) 51100.02 Wages-Part Time 2,280 4,464 4,464 4,464 51400.00 Compensated Absences 360 379 379 344 9.23) 35) 51450.00 Social Security Contributions 4,384 4,966 4,966 4,544 8.50) 422) 51451.00 Medicare Contributions 1,025 1,161 1,161 1,063 8.44) 98) 51460.00 PERA Contributions 5,230 5,673 5,673 5,162 9.01) 511) 51470.00 Health Insurance 11,860 10,660 10,660 6,781 36.39) 3,879) 51472.00 Retiree HCSP Contributions 300 300 300 25 91.67) 275) 51473.00 Dental Insurance 480 480 480 370 22.92) 110) 51474.00 Life Insurance 68 68 68 68 51477.00 Workers Compensation Insurance 449 461 461 399 13.45) 62) 52010.00 Office Supplies 60 52050.00 Operating Supplies 390 750 750 750 53100.80 Professional Services-General 140 2,000 2,000 2,000 53310.10 Training and Employee Development 24 100 100 100 53520.00 Public Educational Information 21,083 15,200 15,200 17,500 15.13 2,300 54320.00 Miscellaneous Expense 2,314 2,000 2,000 Totals for dept 41830.00-COMMUNICATIONS 122,494 122,301 122,301 114,393 6.47) 7,908) Dept 41910.00-COMMUNITY DEVELOPMENT 51100.01 Wages-Full Time 173,133 211,448 211,448 219,240 3.69 7,792 51110.01 Overtime-Full Time 829 3,000 3,000 3,000 51400.00 Compensated Absences 1,104 1,056 1,056 1,096 3.79 40 51450.00 Social Security Contributions 13,146 13,296 13,296 13,779 3.63 483 51451.00 Medicare Contributions 3,074 3,110 3,110 3,222 3.60 112 51460.00 PERA Contributions 16,135 16,084 16,084 16,668 3.63 584 51470.00 Health Insurance 32,214 26,099 26,099 26,161 0.24 62 51472.00 Retiree HCSP Contributions 519 600 600 600 4 of 28 Exhibit E BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE 51473.00 Dental Insurance 1,388 1,275 1,275 1,330 4.31 55 51474.00 Life Insurance 194 178 178 178 51477.00 Workers Compensation Insurance 1,322 1,247 1,247 1,135 8.98) 112) 52010.00 Office Supplies 942 1,900 1,900 1,700 10.53) 200) 52050.00 Operating Supplies 250 250 500 100.00 250 52400.10 Small Equipment-General 500 500 250 50.00) 250) 53100.80 Professional Services-General 6,085 5,950 5,950 26,000 336.97 20,050 53210.00 Telecommunications 743 750 750 750 53310.10 Training and Employee Development 1,049 1,000 1,000 1,000 54010.04 Maint Agreements-Equipment 2,782 4,250 4,250 4,250 54060.00 Rentals-Office Equip. 500 500 54310.00 Memberships and subscriptions 510 1,000 1,000 1,000 54320.00 Miscellaneous Expense 10,494 15,000 15,000 15,000 Totals for dept 41910.00-COMMUNITY DEVELOPMENT 265,663 307,993 307,993 337,359 9.53 29,366 Dept 41920.00-INFORMATION TECHNOLOGY 51100.01 Wages-Full Time 80,388 103,959 103,959 111,109 6.88 7,150 51400.00 Compensated Absences 402 520 520 556 6.92 36 51450.00 Social Security Contributions 4,882 6,445 6,445 6,889 6.89 444 51451.00 Medicare Contributions 1,142 1,507 1,507 1,611 6.90 104 51460.00 PERA Contributions 5,838 7,797 7,797 8,333 6.87 536 51470.00 Health Insurance 7,538 9,404 9,404 9,446 0.45 42 51472.00 Retiree HCSP Contributions 75 375 375 375 51473.00 Dental Insurance 403 490 490 490 51474.00 Life Insurance 53 71 71 71 51477.00 Workers Compensation Insurance 545 603 603 577 4.31) 26) 52010.00 Office Supplies 28 52050.00 Operating Supplies 5,921 1,040 1,040 1,135 9.13 95 52200.01 Repair&Maint Supplies-General 3,000 3,000 53100.60 Professional Services-Software Design 32,973 18,723 18,723 100.00) 18,723) 53100.80 Professional Services-General 175,144 7,000 7,000 3,000 57.14) 4,000) 53210.00 Telecommunications 2,041 2,080 2,080 2,080 53310.10 Training and Employee Development 17 2,000 2,000 2,000 54020.00 Software Service Contract 40,863 77,119 77,119 98,099 27.20 20,980 54030.00 Hardware Service Contract 3,002 1,700 1,700 1,000 41.18) 700) 55570.00 Machinery and Equipment 258,955 23,163 66,058 86,390 30.78 20,332 5 of 28 Exhibit E BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE Totals for dept 41920.00-INFORMATION TECHNOLOGY 620,208 263,996 306,891 336,161 9.54 29,270 Dept 41940.00-FACILITIES-CITY HALL 51100.01 Wages-Full Time 18,044 50,277 50,277 53,134 5.68 2,857 51100.02 Wages-Part Time 23,509 51110.01 Overtime-Full Time 811 51400.00 Compensated Absences 206 250 250 266 6.40 16 51450.00 Social Security Contributions 2,587 3,117 3,117 3,294 5.68 177 51451.00 Medicare Contributions 605 729 729 770 5.62 41 51460.00 PERA Contributions 3,077 3,771 3,771 3,985 5.67 214 51470.00 Health Insurance 2,249 8,995 8,995 10,660 18.51 1,665 51472.00 Retiree HCSP Contributions 30 180 180 180 51473.00 Dental Insurance 160 480 480 480 51474.00 Life Insurance 14 58 58 58 51477.00 Workers Compensation Insurance 403) 3,552 3,552 3,854 8.50 302 52200.02 Repair&Maint Supplies-Building 8,926 5,614 5,614 5,614 53100.80 Professional Services-General 9,000 9,000 9,000 9,000 53210.00 Telecommunications 17,295 15,021 15,021 15,840 5.45 819 53220.00 Postage/Shipping 10,463 16,350 16,350 16,350 53610.00 Insurance-Gen Liability 108,177 104,378 104,378 95,788 8.23) 8,590) 53620.00 Insurance-Property 105,134 109,570 109,570 108,856 0.65) 714) 53810.00 Utilities-Electric 65,110 70,900 70,900 50,315 29.03) 20,585) 53820.00 Utilities-Gas 41,640 33,500 33,500 25,791 23.01) 7,710) 53830.00 Utilities-Refuse Disposal 1,227 1,051 1,051 1,051 54010.02 Maint Agreements-Buildings 31,081 30,250 30,250 14,215 53.01) 16,035) 54010.04 Maint Agreements-Equipment 10,651 8,850 8,850 3,280 62.94) 5,570) 54010.05 Maint Agreements-Cleaning 22,023 24,011 24,011 23,270 3.09) 741) 54060.00 Rentals-Office Equip. 1,134 5,053 5,053 1,008 80.05) 4,045) 55560.00 Furniture and Office Equipment 12,462 8,500 8,500 5,000 41.18) 3,500) Totals for dept 41940.00-FACILITIES-CITY HALL 495,211 513,457 513,457 452,059 11.96) 61,399) Dept 42100.00-POLICE 51100.01 Wages-Full Time 2,051,357 2,027,195 2,123,731 2,129,523 0.27 5,792 51100.02 Wages-Part Time 75,437 81,794 81,794 86,730 6.03 4,936 51100.08 Wages-Longevity 96,536 51110.01 Overtime-Full Time 209,145 123,000 123,000 190,500 54.88 67,500 6 of 28 Exhibit E BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE 51110.04 Overtime-Training 14,214 9,211 9,211 18,420 99.98 9,209 51208.01 Sick Leave-Buy Down 15,475 13,287 13,287 12,218 8.05) 1,069) 51220.02 Allowance-Clothing 18,155 20,264 20,264 17,091 15.66) 3,173) 51302.00 Accrued Holiday Pay 51400.00 Compensated Absences 10,840 11,688 11,688 12,126 3.75 438 51450.00 Social Security Contributions 13,555 14,836 14,836 15,610 5.22 774 51451.00 Medicare Contributions 32,189 34,384 34,384 35,590 3.51 1,206 51460.00 PERA Contributions 341,953 357,895 357,895 370,974 3.65 13,079 51470.00 Health Insurance 239,570 213,322 213,322 238,255 11.69 24,933 51472.00 Retiree HCSP Contributions 5,648 5,895 5,895 5,235 11.20) 660) 51473.00 Dental Insurance 11,204 11,089 11,089 12,269 10.64 1,180 51474.00 Life Insurance 1,748 1,753 1,753 1,890 7.82 137 51477.00 Workers Compensation Insurance 56,071 61,474 61,474 75,280 22.46 13,806 52010.00 Office Supplies 5,492 6,034 6,034 6,190 2.59 156 52050.00 Operating Supplies 7,872 6,895 6,895 7,741 12.27 846 52051.00 Fuel 69,094 58,380 58,380 69,250 18.62 10,870 52055.00 Uniforms 8,180 18,059 18,059 15,060 16.61) 2,999) 52200.01 Repair&Maint Supplies-General 4,277 5,339 5,339 6,100 14.25 761 52200.02 Repair&Maint Supplies-Building 4,874 4,211 4,211 4,632 10.00 421 52400.10 Small Equipment-General 19,332 18,129 18,129 24,801 36.80 6,672 53100.80 Professional Services-General 28,937 25,400 25,400 26,650 4.92 1,250 53210.00 Telecommunications 10,934 11,000 11,000 12,000 9.09 1,000 53230.00 Telecommunications Equipment 9,393 8,320 8,320 8,521 2.42 201 53310.10 Training and Employee Development 10,633 11,500 11,500 31,185 171.17 19,685 53630.00 Insurance-Auto 7,288 7,508 7,508 7,440 0.91) 68) 53810.00 Utilities-Electric 32,770 34,600 34,600 27,349 20.96) 7,251) 53820.00 Utilities-Gas 18,684 13,000 13,000 7,715 40.65) 5,285) 53830.00 Utilities-Refuse Disposal 487 433 433 480 10.85 47 54010.02 Maint Agreements-Buildings 17,521 15,296 15,296 13,853 9.43) 1,443) 54010.04 Maint Agreements-Equipment 1,487 5,000 5,000 6,185 23.70 1,185 54010.05 Maint Agreements-Cleaning 13,135 14,857 14,857 13,961 6.03) 896) 54020.00 Software Service Contract 4,200 4,200 4,200 54060.00 Rentals-Office Equip. 3,914 54080.00 Rentals-Facility 20500 20,500 54300.00 Special Response Team SRT 10,000 10,000 10,000 10,000 54310.00 Memberships and subscriptions 3,030 3,000 3,000 7,379 145.97 4,379 7 of 28 Exhibit E BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE 54320.00 Miscellaneous Expense 882 850 850 55570.00 Machinery and Equipment 1,000 Totals for dept 42100.00-POLICE 3,385,779 3,364,784 3,385,284 3,553,753 4.98 168,469 Dept 42200.00-FIRE 51100.01 Wages-Full Time 102,408 107,576 107,576 111,016 3.20 3,440 51100.09 Wages-Volunteer Compensation(firefigh 164,279 195,760 195,760 222,884 13.86 27,124 51208.01 Sick Leave-Buy Down 641 639 639 2,492 289.98 1,853 51400.00 Compensated Absences 512 537 537 555 3.35 18 51450.00 Social Security Contributions 10,172 10,727 10,727 12,207 13.80 1,480 51451.00 Medicare Contributions 3,764 4,078 4,078 4,501 10.37 423 51460.00 PERA Contributions 15,704 17,427 17,427 17,985 3.20 558 51461.01 Fire Relief Pension Contribution 20,000 20,000 20,000 20,000 51461.02 Fire Relief Pension Contributions State 195,194 209,000 209,000 209,000 51470.00 Health Insurance 10,195 8,995 8,995 9,015 0.22 20 51472.00 Retiree HCSP Contributions 300 300 300 300 51473.00 Dental Insurance 480 480 480 480 51474.00 Life Insurance 68 68 68 68 0.59 0 51477.00 Workers Compensation Insurance 44,351 36,841 36,841 37,979 3.09 1,138 52010.00 Office Supplies 392 455 455 500 9.89 45 52050.00 Operating Supplies 10,595 8,000 8,000 6,129 23.39) 1,871) 52051.00 Fuel 12,367 14,950 14,950 14,725 1.51) 225) 52055.00 Uniforms 21,806 31,813 31,813 36,300 14.10 4,487 52200.01 Repair&Maint Supplies-General 3,516 7,485 7,485 7,485 52200.02 Repair&Maint Supplies-Building 4,992 7,485 7,485 7,485 52400.10 Small Equipment-General 20,839 21,989 21,989 21,989 53210.00 Telecommunications 7,822 8,808 8,808 10,344 17.44 1,536 53310.10 Training and Employee Development 11,168 19,000 19,000 20,000 5.26 1,000 53520.00 Public Educational Information 4,540 6,500 6,500 6,500 53630.00 Insurance-Auto 10,215 10,525 10,525 7,387 29.81) 3,138) 53810.00 Utilities-Electric 25,517 26,500 26,500 18,368 30.69) 8,132) 53820.00 Utilities-Gas 16,623 16,000 16,000 12,071 24.56) 3,929) 53830.00 Utilities-Refuse Disposal 998 866 866 866 54010.02 Maint Agreements-Buildings 19,670 21,088 21,088 19,518 7.45) 1,570) 54010.04 Maint Agreements-Equipment 27,279 16,800 16,800 24,000 42.86 7,200 54010.05 Maint Agreements-Cleaning 9,941 6,663 6,663 10,283 54.33 3,620 8 of 28 Exhibit E BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE 54080.00 Rentals-Facility 40,998 20500 20,500 54310.00 Memberships and subscriptions 3,194 2,000 2,000 3,200 60.00 1,200 54320.00 Miscellaneous Expense 3,917 3,500 3,500 4,000 14.29 500 55520.00 Building&Building Improvements 41,000 55570.00 Machinery and Equipment 7,506 8,800 8,800 Totals for dept 42200.00-FIRE 831,960 883,855 863,355 908,932 5.28 45,577 Dept 42400.00-BUILDING INSPECTION 51100.01 Wages-Full Time 393,267 416,353 416,353 432,409 3.86 16,056 51100.03 Wages-Seasonal/Temporary 8,555 15,400 15,400 15,400 51110.01 Overtime-Full Time 1,474 7,500 7,500 7,500 51208.01 Sick Leave-Buy Down 337 1,795 1,795 2,976 65.79 1,181 51400.00 Compensated Absences 1,962 2,082 2,082 2,162 3.84 80 51450.00 Social Security Contributions 24,525 27,345 27,345 28,414 3.91 1,069 51451.00 Medicare Contributions 5,736 6,395 6,395 6,645 3.91 250 51460.00 PERA Contributions 28,658 31,789 31,789 32,993 3.79 1,204 51470.00 Health Insurance 45,702 42,946 42,946 40,878 4.82) 2,068) 51472.00 Retiree HCSP Contributions 990 1,140 1,140 1,170 2.63 30 51473.00 Dental Insurance 2,354 2,420 2,420 2,420 51474.00 Life Insurance 304 319 319 319 51476.00 MN Unemployment Insurance 4,094 2,700 2,700 51477.00 Workers Compensation Insurance 1,838 2,630 2,630 1,953 25.74) 677) 52010.00 Office Supplies 2,226 3,000 3,000 2,000 33.33) 1,000) 52050.00 Operating Supplies 181 1,000 1,000 1,000 52051.00 Fuel 3,202 8,340 8,340 6,925 16.97) 1,415) 52055.00 Uniforms 192 374 374 400 6.95 26 52400.10 Small Equipment-General 58 300 300 1,050 250.00 750 53100.80 Professional Services-General 137 53210.00 Telecommunications 2,823 2,900 2,900 2,916 0.55 16 53310.10 Training and Employee Development 3,333 2,300 2,300 3,600 56.52 1,300 53630.00 Insurance-Auto 305 315 315 313 0.63)2) 54310.00 Memberships and subscriptions 467 400 400 400 54320.00 Miscellaneous Expense 1,123 400 400 400 Totals for dept 42400.00-BUILDING INSPECTION 533,841 577,443 577,443 596,943 3.38 19,500 9 of 28 Exhibit E BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %u CHANGE AMT CHANGE Dept 42500.00-EMERGENCY MANAGEMENT 53310.10 Training and Employee Development 772 53810.00 Utilities-Electric 1,543 2,000 2,000 1,725 13.75) 275) 54010.04 Maint Agreements-Equipment 2,430 8,025 8,025 8,025 Totals for dept 42500.00-EMERGENCY MANAGEMENT 4,746 10,025 10,025 9,750 2.74) 275) Dept 42700.00-ANIMAL CONTROL 53100.10 Professional Services-Animal Control C 25,200 25,257 25,257 26,448 4.72 1,191 Totals for dept 42700.00-ANIMAL CONTROL 25,200 25,257 25,257 26,448 4.72 1,191 Dept 43050.00-ENGINEERING 51100.01 Wages-Full Time 211,016 219,486 219,486 227,510 3.66 8,024 51100.02 Wages-Part Time 23,665 26,077 26,077 27,550 5.65 1,473 51100.03 Wages-Seasonal/Temporary 11,800 11,800 12,000 1.69 200 51110.01 Overtime-Full Time 4,172 5,000 5,000 5,000 51208.01 Sick Leave-Buy Down 2,494 2,566 2,566 2,707 5.49 141 51301.00 Accrued Comp Time 51400.00 Compensated Absences 1,171 1,229 1,229 1,275 3.74 46 51450.00 Social Security Contributions 14,025 16,426 16,426 17,036 3.71 610 51451.00 Medicare Contributions 3,280 3,841 3,841 3,984 3.72 143 51460.00 PERA Contributions 17,261 18,792 18,792 19,505 3.79 713 51470.00 Health Insurance 30,560 28,249 28,249 28,249 51472.00 Retiree HCSP Contributions 694 675 675 795 17.78 120 51473.00 Dental Insurance 1,196 1,200 1,200 1,272 6.00 72 51474.00 Life Insurance 163 165 165 165 51477.00 Workers Compensation Insurance 1,105 1,581 1,581 1,164 26.38) 417) 52010.00 Office Supplies 1,415 2,200 2,200 2,200 52050.00 Operating Supplies 3,695 5,800 5,800 1,200 79.31) 4,600) 52051.00 Fuel 2,438 2,780 2,780 3,324 19.57 544 52055.00 Uniforms 132 300 300 300 52400.10 Small Equipment-General 25 500 500 5,700 1040.00 5,200 53100.20 Professional Services-Engineering 9,896 20,000 20,000 15,000 25.00) 5,000) 53100.80 Professional Services-General 46 460 460 230 50.00) 230) 53210.00 Telecommunications 3,122 2,640 2,640 3,480 31.82 840 53310.10 Training and Employee Development 1,309 2,550 2,550 2,830 10.98 280 53630.00 Insurance-Auto 320 330 330 178 46.06) 152) 10 of 28 Exhibit E BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE 54010.04 Maint Agreements-Equipment 2,782 3,500 3,500 3,500 54020.00 Software Service Contract 1,467 1,600 1,600 1,600 54310.00 Memberships and subscriptions 120 54320.00 Miscellaneous Expense 130 400 400 400 Totals for dept 43050.00-ENGINEERING 337,700 380,147 380,147 388,154 2.11 8,007 Dept 43100.00-STREET 51100.01 Wages-Full Time 215,820 226,383 227,948 263,695 15.68 35,747 51100.03 Wages-Seasonal/Temporary 3,273 10,000 10,000 10,000 51110.01 Overtime-Full Time 19,527 23,000 23,000 23,000 51208.01 Sick Leave-Buy Down 57 57 122 114.04 65 51400.00 Compensated Absences 1,075 1,132 1,132 1,318 16.43 186 51450.00 Social Security Contributions 13,921 16,085 16,085 18,403 14.41 2,318 51451.00 Medicare Contributions 3,256 3,762 3,762 4,304 14.41 542 51460.00 PERA Contributions 17,086 18,704 18,704 21,502 14.96 2,798 51470.00 Health Insurance 38,778 33,818 33,818 39,241 16.04 5,423 51472.00 Retiree HCSP Contributions 737 810 810 818 0.99 8 51473.00 Dental Insurance 1,688 1,672 1,672 1,912 14.35 240 51474.00 Life Insurance 206 206 206 235 14.08 29 51477.00 Workers Compensation Insurance 16,021 16,952 16,952 21,532 27.02 4,580 52050.00 Operating Supplies 2,399 1,404 1,404 1,405 0.07 1 52051.00 Fuel 69,446 61,980 63,399 65,447 3.23 2,048 52052.00 Shop Material 1,442 740 740 740 52054.00 Snow and Ice 99,475 73,990 73,990 99,420 34.37 25,430 52055.00 Uniforms 2,938 2,620 2,620 2,854 8.93 234 52200.01 Repair&Maint Supplies-General 82,117 103,835 106,190 104,008 2.05) 2,182) 52200.02 Repair&Maint Supplies-Building 1,274 1,030 1,030 1,030 52400.10 Small Equipment-General 1,458 4,679 4,679 4,685 0.13 6 52400.30 Small Equipment-Safety 3,322 3,322 3,322 53100.20 Professional Services-Engineering 2,486 2,500 2,500 53210.00 Telecommunications 152 600 600 53310.10 Training and Employee Development 3,302 4,100 4,100 4,100 53630.00 Insurance-Auto 1,903 1,963 1,963 2,032 3.52 69 53810.00 Utilities-Electric 6,304 500 500 515 3.00 15 53830.00 Utilities-Refuse Disposal 900 900 900 53840.00 Utilities-Street Lighting 175,929 200,200 200,200 189,537 5.33) 10,663) 11 of 28 Exhibit E BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE 54010.01 Maint Agreements-General 332,276 509,340 620,340 514,676 17.03) 105,664) 54020.00 Software Service Contract 9,527 12,000 12,000 12,000 54040.00 Dust Control 4,270 5,614 5,614 5,900 5.09 286 54070.00 Rentals-Heavy Equipment 9,862 4,678 4,678 4,678 54310.00 Memberships and subscriptions 1,580 845 845 54320.00 Miscellaneous Expense 320 845 845 100.00) 845) Totals for dept 43100.00-STREET 1,139,848 1,346,321 1,462,660 1,427,276 2.42) 35,384) Dept 43400.00-CENTRAL GARAGE 51100.01 Wages-Full Time 114,669 117,562 117,562 121,056 2.97 3,494 51100.03 Wages-Seasonal/Temporary 4,594 9,600 9,600 15,000 56.25 5,400 51110.01 Overtime-Full Time 3,722 3,026 3,026 3,026 51110.03 Overtime-Seasonal/Temporary 32 51208.01 Sick Leave-Buy Down 944 943 943 766 18.77) 177) 51400.00 Compensated Absences 571 588 588 605 2.89 17 51450.00 Social Security Contributions 6,923 8,130 8,130 8,671 6.65 541 51451.00 Medicare Contributions 1,619 1,901 1,901 2,028 6.68 127 51460.00 PERA Contributions 8,596 9,044 9,044 9,306 2.90 262 51470.00 Health Insurance 23,720 21,320 21,320 21,320 51472.00 Retiree HCSP Contributions 360 360 360 360 51473.00 Dental Insurance 960 960 960 960 51474.00 Life Insurance 115 115 115 115 51477.00 Workers Compensation Insurance 4,234 4,674 4,674 4,069 12.94) 605) 52010.00 Office Supplies 55 749 749 750 0.13 1 52050.00 Operating Supplies 7,181 5,614 5,614 7,114 26.72 1,500 52051.00 Fuel 5,377 52052.00 Shop Material 3,687 6,550 6,550 5,050 22.90) 1,500) 52055.00 Uniforms 2,210 2,339 2,339 2,573 10.00 234 52200.01 Repair&Maint Supplies-General 155,649 144,093 144,093 144,900 0.56 807 52400.10 Small Equipment-General 5,055 9,200 9,200 7,000 23.91) 2,200) 53210.00 Telecommunications 152 600 600 53310.10 Training and Employee Development 205 2,000 2,000 1,000 50.00) 1,000) 53830.00 Utilities-Refuse Disposal 1,143 1,000 1,000 1,000 54010.01 Maint Agreements-General 1,600 1,600 1,600 54020.00 Software Service Contract 100 100 750 650.00 650 54310.00 Memberships and subscriptions 4,499 3,200 3,200 3,750 17.19 550 12 of 28 Exhibit E BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE 54320.00 Miscellaneous Expense 300 900 900 100.00) 900) 54810.00 Minor Service-Contract 16,191 9,076 9,076 10,000 10.18 924 54910.00 Major Service-Contract 24,111 5,147 5,147 7,000 36.00 1,853 Totals for dept 43400.00-CENTRAL GARAGE 396,876 369,791 369,791 380,369 2.86 10,578 Dept 45100.00-RECREATION 51100.01 Wages-Full Time 123,572 128,583 128,583 133,532 3.85 4,949 51100.02 Wages-Part Time 35,380 37,203 37,203 39,314 5.67 2,111 51100.03 Wages-Seasonal/Temporary 82,732 50,812 51,877 79,900 54.02 28,023 51110.01 Overtime-Full Time 549 327 707 116.21 380 51110.03 Overtime-Seasonal/Temporary 593 51400.00 Compensated Absences 794 828 828 864 4.35 36 51450.00 Social Security Contributions 14,468 13,429 13,429 15,714 17.02 2,285 51451.00 Medicare Contributions 3,472 3,141 3,141 3,675 17.00 534 51460.00 PERA Contributions 11,578 12,434 12,434 12,963 4.25 529 51470.00 Health Insurance 19,879 17,399 17,399 15,796 9.21) 1,603) 51472.00 Retiree HCSP Contributions 660 660 660 660 51473.00 Dental Insurance 857 850 850 850 51474.00 Life Insurance 112 112 112 112 51477.00 Workers Compensation Insurance 5,957 7,036 7,036 10,012 42.30 2,976 52010.00 Office Supplies 1,287 650 650 650 52050.00 Operating Supplies 43,600 39,793 39,793 39,793 52056.00 Community Events 34,811 19,743 25,550 24,894 2.57) 656) 52500.10 Concessions 445 702 702 702 53100.40 Professional Services-Instructors 10,788 16,500 16,500 16,500 53120.10 Bank Service Fees 3,240 3,000 3,000 3,000 53210.00 Telecommunications 1,651 450 450 528 17.33 78 53310.10 Training and Employee Development 1,416 1,100 1,100 1,100 53520.00 Public Educational Information 2,751 2,000 2,000 2,000 54010.04 Maint Agreements-Equipment 372 54010.05 Maint Agreements-Cleaning 1,980 2,202 2,202 2,202 54020.00 Software Service Contract 1,232 54310.00 Memberships and subscriptions 1,452 750 750 750 Totals for dept 45100.00-RECREATION 405,626 359,377 366,576 406,218 10.81 39,642 Dept 45200.00-PARKS 13 of 28 Exhibit E BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE 51100.01 Wages-Full Time 421,208 436,201 464,923 481,577 3.58 16,654 51100.03 Wages-Seasonal/Temporary 197,984 195,600 196,208 195,600 0.31) 608) 51110.01 Overtime-Full Time 41,991 20,000 20,000 20,000 51110.03 Overtime-Seasonal/Temporary 4,049 51208.01 Sick Leave-Buy Down 122 122 51400.00 Compensated Absences 2,100 2,181 2,325 2,408 3.57 83 51450.00 Social Security Contributions 40,409 40,412 42,193 43,233 2.46 1,040 51451.00 Medicare Contributions 9,362 9,451 9,867 10,111 2.47 244 51460.00 PERA Contributions 38,774 34,215 36,369 37,618 3.43 1,249 51470.00 Health Insurance 66,780 57,680 59,929 60,142 0.36 213 51472.00 Retiree HCSP Contributions 1,455 1,455 1,530 1,530 51473.00 Dental Insurance 2,965 2,930 3,050 3,050 51474.00 Life Insurance 402 402 419 419 0.10 0 51476.00 MN Unemployment Insurance 2,500 2,500 100.00) 2,500) 51477.00 Workers Compensation Insurance 19,796 18,609 18,781 27,246 45.07 8,465 52010.00 Office Supplies 108 1,000 1,250 1,250 52050.00 Operating Supplies 31,446 36,000 36,000 36,000 52051.00 Fuel 72,198 67,880 67,880 69,310 2.11 1,430 52052.00 Shop Material 511 2,000 2,000 2,000 52055.00 Uniforms 3,208 4,830 4,830 5,100 5.59 270 52200.01 Repair&Maint Supplies-General 448 52200.02 Repair&Maint Supplies-Building 2,685 52200.50 Repair&Maint Supplies-Parks 67,613 52200.51 Repair&Maint Supplies Misc Bldg&Struc 103 53,850 59,693 53,850 9.79) 5,843) 52200.52 Repair&Maint Supplies Irrigation 7,000 7,000 7,000 52200.53 Repair&Maint Supplies Landscape 405 5,000 5,000 5,000 52200.56 Repair&Maint Supplies Trees/Vegetation 14,500 14,500 52400.10 Small Equipment-General 2,440 5,000 5,000 5,000 52400.30 Small Equipment-Safety 3,550 3,550 3,550 53100.80 Professional Services-General 14,435 2,000 6,000 2,000 66.67) 4,000) 53210.00 Telecommunications 3,039 640 1,394 3,420 145.34 2,026 53310.10 Training and Employee Development 3,167 3,880 6,000 3,880 35.33) 2,120) 53630.00 Insurance-Auto 3,056 3,146 3,146 3,090 1.78) 56) 53810.00 Utilities-Electric 16,250 24,000 24,000 24,000 53820.00 Utilities-Gas 12,690 5,500 5,500 5,500 53830.00 Utilities-Refuse Disposal 12,066 14,290 14,290 14,290 14 of 28 Exhibit E BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE 53850.00 Utilities-Park Lighting 52,423 36,000 36,000 16,280 54.78) 19,720) 54010.02 Maint Agreements-Buildings 1,439 54010.50 Maint Agreements-Parks Only 28,085 54010.51 Maint Agreements Misc Bldg&Structures 9,500 9,500 9,500 54010.52 Maint Agreements Irrigation 7,250 7,250 7,250 54010.54 Maint Agreements Electric/Lighting 10,000 10,000 8,430 15.70) 1,570) 54010.55 Maint AgreementsTrails/Sidewalks 16,793 20,000 20,000 20,000 54010.56 Maint Agreements Trees&Native Vegi 22,000 22,000 54070.00 Rentals-Heavy Equipment 14,564 15,603 15,603 15,605 0.01 2 54310.00 Memberships and subscriptions 320 350 700 700 54320.00 Miscellaneous Expense 288 55530.00 Infrastructure 216,137 171,771 307,071 220,477 28.20) 86,594) Totals for dept 45200.00-PARKS 1,423,193 1,331,676 1,553,251 1,462,038 5.87) 91,213) Dept 45500.00-LIBRARIES 52200.02 Repair&Maint Supplies-Building 3,882 3,743 3,743 100.00) 3,743) 53210.00 Telecommunications 2,322 2,364 2,364 2,280 3.55) 84) 53810.00 Utilities-Electric 19,048 21,000 21,000 10,758 48.77) 10,242) 53820.00 Utilities-Gas 13,012 10,200 10,200 6,073 40.46) 4,127) 53830.00 Utilities-Refuse Disposal 1,227 1,051 1,051 1,050 0.10)1) 54010.02 Maint Agreements-Buildings 17,616 10,700 10,700 9,130 14.67) 1,570) 54010.05 Maint Agreements-Cleaning 14,770 17,702 17,702 16,998 3.98) 704) Totals for dept 45500.00-LIBRARIES 71,877 66,760 66,760 46,289 30.66) 20,471) Dept 46100.00-NATURAL RESOURCES 51100.01 Wages-Full Time 28,016 28,722 51400.00 Compensated Absences 140 144 51450.00 Social Security Contributions 1,658 1,781 51451.00 Medicare Contributions 388 416 51460.00 PERA Contributions 2,034 2,154 51470.00 Health Insurance 2,549 2,249 51472.00 Retiree HCSP Contributions 75 75 51473.00 Dental Insurance 120 120 51474.00 Life Insurance 17 17 51477.00 Workers Compensation Insurance 39 172 52010.00 Office Supplies 178 250 15 of 28 Exhibit E BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE 52050.00 Operating Supplies 2,500 52200.01 Repair&Maint Supplies-General 5,667 22,000 53100.80 Professional Services-General 4,000 53210.00 Telecommunications 60 754 53310.10 Training and Employee Development 2,120 54010.50 Maint Agreements-Parks Only 25,074 12,000 54310.00 Memberships and subscriptions 350 Totals for dept 46100.00-NATURAL RESOURCES 66,013 79,824 Dept 49999.00-CONTINGENT RESERVE 52200.01 Repair&Maint Supplies-General 84,174 54010.01 Maint Agreements-General 6,720 54070.00 Rentals-Heavy Equipment 500 59999.00 Contingency 115,780 8,500 100.00) 8,500) Totals for dept 49999.00-CONTINGENT RESERVE 207,174 8,500 100.00) 8,500) Dept 80000.00-Transfers to other Funds 59203.00 Transfers to Other Funds 1,091,655 1,035,845 1,035,845 1,084,719 4.72 48,874 Totals for dept 80000.00-Transfers to other Funds 1,091,655 1,035,845 1,035,845 1,084,719 4.72 48,874 TOTAL EXPENDITURES-FUND 101 13,009,699 12,563,945 12,880,629 13,045,738 1.28 165,109 Dept 47000.00-DEBT SERVICE 55070.00 Projects-Bond Issuance Costs 10,657 55110.00 Projects-Bond Discount/Premium 15,657) 56010.00 Bond Principal 3,185,000 3,203,474 3,203,474 3,792,365 18.38 588,891 56040.00 Refunded Bond Escrow Pmts 3,755,000 56110.00 Bond Interest 1,183,779 1,051,093 1,051,093 1,097,755 4.44 46,662 56300.00 Other Debt Service Expenses 1,625 2,042 2,042 220,052 10676.30 218,010 Totals for dept 47000.00-DEBT SERVICE 8,120,404 4,256,609 4,256,609 5,110,172 20.05 853,563 Dept 80000.00-Transfers to other Funds 59203.00 Transfers to Other Funds 250,694 Totals for dept 80000.00-Transfers to other Funds 250,694 TOTAL EXPENDITURES-DEBT SERVICE FUNDS 8,371,098 4,256,609 4,256,609 5,110,172 853,563 16 of 28 Exhibit E BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE Fund 210-CABLE FRANCHISE FUND Dept 41340.00-PUBLIC CABLE ACCESS 55530.00 Infrastructure 7,000 7,000 100.00) 7,000) 55570.00 Machinery and Equipment 6,360 6,360 Totals for dept 41340.00-PUBLIC CABLE ACCESS 7,000 7,000 6,360 9.14) 640) TOTAL EXPENDITURES-FUND 210 7,000 7,000 6,360 9.14) 640) Fund 225-CAPITAL PARK FUND Dept 45146.00-Eagle Creek/Brooksville Hills 55530.00 Infrastructure 170,000 170,000 Totals for dept 45146.00-Eagle Creek/Brooksville Hills 170,000 170,000 Dept 45200.00-PARKS 53100.80 Professional Services-General 17,514 50,000 100.00) 50,000) 55530.00 Infrastructure 751 50,000 170,000 100.00) 170,000) Totals for dept 45200.00-PARKS 18,265 50,000 220,000 100.00) 220,000) Dept 80000.00-Transfers to other Funds 59203.00 Transfers to Other Funds 170,000 170,000 Totals for dept 80000.00-Transfers to other Funds 170,000 170,000 TOTAL EXPENDITURES-FUND 225 18,265 50,000 220,000 340,000 54.55 120,000 Fund 240-EDA SPECIAL REVENUE FUND Dept 46500.00-ECONOMIC DEVELOPMENT 51100.01 Wages-Full Time 70,774 91,654 91,654 94,404 3.00 2,750 51100.05 Wages-Commissioners 1,650 3,000 3,000 3,000 51110.01 Overtime-Full Time 72 51400.00 Compensated Absences 354 458 458 472 3.06 14 51450.00 Social Security Contributions 4,338 5,869 5,869 6,039 2.90 170 51451.00 Medicare Contributions 1,015 1,372 1,372 1,412 2.92 40 51460.00 PERA Contributions 5,143 6,934 6,934 7,140 2.97 206 51470.00 Health Insurance 7,544 8,700 8,700 8,720 0.23 20 51472.00 Retiree HCSP Contributions 193 240 240 240 17 of 28 Exhibit E BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE 51473.00 Dental Insurance 326 425 425 480 12.94 55 18 of 28 Exhibit E BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE 51474.00 Life Insurance 47 63 63 63 51477.00 Workers Compensation Insurance 212 540 540 439 18.70) 101) 52010.00 Office Supplies 250 250 250 53020.00 Legal Services 2,500 2,500 2,500 53100.80 Professional Services-General 12,185 22,000 22,000 24,350 10.68 2,350 53210.00 Telecommunications 500 500 250 50.00) 250) 53310.10 Training and Employee Development 1,594 2,000 2,000 1,200 40.00) 800) 53510.00 Required Notice Publication 500 500 500 54310.00 Memberships and subscriptions 1,995 1,000 1,000 750 25.00) 250) 54320.00 Miscellaneous Expense 590 590 1,566 165.42 976 Totals for dept 46500.00-ECONOMIC DEVELOPMENT 107,444 148,595 148,595 153,775 3.49 5,180 Dept 46503.00-TECH VILLAGE INCUBATOR 52010.00 Office Supplies 83 500 500 500 53020.00 Legal Services 1,143 53210.00 Telecommunications 264 5,000 5,000 5,000 54095.00 Rent Subsidies 5,400 23,500 23,500 12,150 48.30) 11,350) 54100.00 Business Assistance 3,000 3,000 3,000 54310.00 Memberships and subscriptions 175 2,500 2,500 2,500 54320.00 Miscellaneous Expense 930 2,500 2,500 2,500 55560.00 Furniture and Office Equipment 1,500 1,500 1,000 33.33) 500) 55570.00 Machinery and Equipment 150 1,500 1,500 1,000 33.33) 500) Totals for dept 46503.00-TECH VILLAGE INCUBATOR 8,145 40,000 40,000 27,650 30.88) 12,350) TOTAL EXPENDITURES-FUND 240 115,589 188,595 188,595 181,425 3.80) 7,170) Fund 410-REVOLVING EQUIPMENT FUND Dept 42100.00-POLICE 55550.00 Vehicles 53,602 115,600 115,600 98,116 15.12) 17,484) Totals for dept 42100.00-POLICE 53,602 115,600 115,600 98,116 15.12) 17,484) Dept 42100.06-POLICE FORFEITURES 54350.00 Agency Forfeit Proceeds 27,018 Totals for dept 42100.06-POLICE FORFEITURES 27,018 19 of 28 Exhibit E BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE Dept 42200.00-FIRE 55550.00 Vehicles 108,098 150,950 150,950 103,000 31.77) 47,950) Totals for dept 42200.00-FIRE 108,098 150,950 150,950 103,000 31.77) 47,950) Dept 43050.00-ENGINEERING 55550.00 Vehicles 43,288 Totals for dept 43050.00-ENGINEERING 43,288 Dept 43100.00-STREET 55550.00 Vehicles 52,206 310,500 419,855 435,690 3.77 15,835 55570.00 Machinery and Equipment 15,050 Totals for dept 43100.00-STREET 67,256 310,500 419,855 435,690 3.77 15,835 Dept 43400.00-CENTRAL GARAGE 55550.00 Vehicles 72,073 20,000 20,000 20,000 Totals for dept 43400.00-CENTRAL GARAGE 72,073 20,000 20,000 20,000 Dept 45200.00-PARKS 55530.00 Infrastructure 2,685 55550.00 Vehicles 95,394 108,000 108,000 279,645 158.93 171,645 55570.00 Machinery and Equipment 23,495 264,504 264,504 Totals for dept 45200.00-PARKS 121,574 108,000 108,000 544,149 403.84 436,149 Dept 49400.00-WATER 55550.00 Vehicles 25,000 100.00) 25,000) 55570.00 Machinery and Equipment 15,000 100.00) 15,000) Totals for dept 49400.00-WATER 40,000 100.00) 40,000) Dept 49420.00-WATER QUALITY 55550.00 Vehicles 73,500 73,500 100.00) 73,500) Totals for dept 49420.00-WATER QUALITY 73,500 73,500 100.00) 73,500) 20 of 28 Exhibit E BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE Dept 49450.00-SEWER 55570.00 Machinery and Equipment 175,101 40,000 Totals for dept 49450.00-SEWER 175,101 40,000 TOTAL EXPENDITURES-FUND 410 668,010 818,550 927,905 1,200,955 29.43 273,050 Fund 440-FACILITIES MANAGEMENT FND Dept 41960.00-GESP 55520.00 Building&Building Improvements 24,150 2,667,924 2,667,924 100.00) (2,667,924) Totals for dept 41960.00-GESP 24,150 2,667,924 2,667,924 100.00) (2,667,924) Dept 42100.00-POLICE 55520.00 Building&Building Improvements 44,558 44,558 Totals for dept 42100.00-POLICE 44,558 44,558 Dept 42200.00-FIRE 55520.00 Building&Building Improvements 87,056 87,056 36,284 58.32) 50,772) Totals for dept 42200.00-FIRE 87,056 87,056 36,284 58.32) 50,772) Dept 43400.00-CENTRAL GARAGE 55520.00 Building&Building Improvements 598,933 598,933 100.00) 598,933) Totals for dept 43400.00-CENTRAL GARAGE 598,933 598,933 100.00) 598,933) Dept 45100.00-RECREATION 55520.00 Building&Building Improvements 55,562 55,562 100.00) 55,562) Totals for dept 45100.00-RECREATION 55,562 55,562 100.00) 55,562) Dept 45500.00-LIBRARIES 55520.00 Building&Building Improvements 55,562 55,562 100.00) 55,562) Totals for dept 45500.00-LIBRARIES 55,562 55,562 100.00) 55,562) Dept 49400.00-WATER 55520.00 Building&Building Improvements 619,950 619,950 Totals for dept 49400.00-WATER 619,950 619,950 21of28 Exhibit E BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE Dept 80000.00-Transfers to other Funds 59203.00 Transfers to Other Funds 81,381 81,381 45,614 43.95) 35,767) Totals for dept 80000.00-Transfers to other Funds 81,381 81,381 45,614 43.95) 35,767) TOTAL EXPENDITURES-FUND 440 24,150 3,546,418 3,546,418 746,406 78.95) (2,800,012) Fund 601-WATER FUND Dept 41520.00-FINANCE 51100.01 Wages-Full Time 25,200 26,333 26,333 27,134 3.04 801 51100.02 Wages-Part Time 20,618 20,531 20,531 21,686 5.63 1,155 51110.01 Overtime-Full Time 541 1,000 1,000 1,000 51400.00 Compensated Absences 400 234 234 244 4.27 10 51450.00 Social Security Contributions 2,498 2,968 2,968 3,089 4.08 121 51451.00 Medicare Contributions 584 694 694 722 4.03 28 51460.00 PERA Contributions 3,365 3,515 3,515 3,661 4.15 146 51470.00 Health Insurance 5,930 5,330 5,330 5,330 51472.00 Retiree HCSP Contributions 180 180 180 180 51473.00 Dental Insurance 240 240 240 240 51474.00 Life Insurance 29 29 29 29 51477.00 Workers Compensation Insurance 267 275 275 271 1.45)4) 52010.00 Office Supplies 290 290 250 13.79) 40) 52400.10 Small Equipment-General 750 750 1,500 100.00 750 53120.10 Bank Service Fees 3,722 4,625 4,625 4,440 4.00) 185) 53220.00 Postage/Shipping 10,274 9,358 9,358 9,965 6.49 607 53310.10 Training and Employee Development 74 245 245 245 53430.00 Printing Services 2,794 2,418 2,418 2,585 6.91 167 54010.04 Maint Agreements-Equipment 50 50 100.00) 50) 54020.00 Software Service Contract 4,881 7,000 7,000 5,087 27.33) 1,913) 54310.00 Memberships and subscriptions 25 25 25 25 Totals for dept 41520.00-FINANCE 81,622 86,090 86,090 87,683 1.85 1,593 Dept 49400.00-WATER 51100.01 Wages-Full Time 403,962 433,312 433,312 453,444 4.65 20,132 51100.03 Wages-Seasonal/Temporary 9,967 38,810 38,810 51110.01 Overtime-Full Time 25,492 23,000 23,000 23,000 51110.03 Overtime-Seasonal/Temporary 124 38,810 22 of 28 Exhibit E BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE 51208.01 Sick Leave-Buy Down 1,690 2,299 2,299 1,962 14.66) 337) 51400.00 Compensated Absences 6,074 2,166 2,166 2,267 4.66 101 51450.00 Social Security Contributions 26,827 30,840 30,840 32,067 3.98 1,227 51451.00 Medicare Contributions 6,274 7,213 7,213 7,500 3.98 287 51460.00 PERA Contributions 30,998 34,223 34,223 35,733 4.41 1,510 51470.00 Health Insurance 58,882 52,872 52,872 51,998 1.65) 874) 51472.00 Retiree HCSP Contributions 1,271 1,560 1,560 1,560 51473.00 Dental Insurance 2,747 2,803 2,803 2,803 51474.00 Life Insurance 364 379 379 379 51477.00 Workers Compensation Insurance 14,257 13,921 13,921 14,732 5.83 811 52010.00 Office Supplies 3,093 936 936 5,175 452.88 4,239 52050.00 Operating Supplies 5,143 4,239 4,239 100.00) 4,239) 52051.00 Fuel 11,347 13,340 13,340 13,066 2.05) 274) 52053.00 Chemicals 88,383 160,000 160,000 176,000 10.00 16,000 52055.00 Uniforms 3,000 2,246 2,246 2,724 21.26 478 52200.02 Repair&Maint Supplies-Building 8,729 6,550 6,550 6,550 52200.60 Repair&Maint Supplies Water Fund 42,013 52200.61 Repair&Maint Supplies Wells 1,871 1,871 1,871 52200.62 Repair&Maint Supplies Water Treatment 22,551 22,551 27,147 20.38 4,596 52200.63 Repair&Maint Supplies Water Distrib 2,221 84,585 84,585 84,587 2 52400.10 Small Equipment-General 1,243 4,678 4,678 4,678 52400.20 Small Equipment-Technology 19 55,482 55,482 3,000 94.59) 52,482) 52400.30 Small Equipment-Safety 3,322 3,322 3,322 52500.20 Water Meters 132,582 277,117 277,117 277,525 0.15 408 53100.20 Professional Services-Engineering 28,538 25,000 38,770 27,500 29.07) 11,270) 53100.70 Professional Services-Water Testing 14,674 22,500 22,500 23,750 5.56 1,250 53100.80 Professional Services-General 25,000 25,000 27,500 10.00 2,500 53210.00 Telecommunications 24,025 21,425 21,425 21,425 53220.00 Postage/Shipping 113 4,200 4,200 2,200 47.62) 2,000) 53230.00 Telecommunications Equipment 8,059 8,100 8,100 8,100 53310.10 Training and Employee Development 12,037 14,800 14,800 14,800 53630.00 Insurance-Auto 1,903 1,963 1,963 2,032 3.52 69 53810.00 Utilities-Electric 163,698 168,420 168,420 165,226 1.90) 3,194) 53820.00 Utilities-Gas 41,883 35,000 35,000 36,831 5.23 1,831 53830.00 Utilities-Refuse Disposal 336 433 433 500 15.47 67 53860.00 Utilities-Water 175,299 255,000 255,000 255,000 23 of 28 Exhibit E BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE 54010.01 Maint Agreements-General 142,767 54010.02 Maint Agreements-Buildings 37,625 15,920 15,920 14,350 9.86) 1,570) 54010.04 Maint Agreements-Equipment 2,895 1,800 1,800 500 72.22) 1,300) 54010.05 Maint Agreements-Cleaning 9,962 15,420 15,420 14,089 8.63) 1,331) 54010.61 Maint Agreements Wells 4,550 30,000 30,000 33,000 10.00 3,000 54010.62 Maint Agreements Water Treatment 51,400 51,400 57,300 11.48 5,900 54010.63 Maint Agreements Water Distrib 33,000 33,000 36,300 10.00 3,300 54020.00 Software Service Contract 10,510 17,600 17,600 38,835 120.65 21,235 54070.00 Rentals-Heavy Equipment 6,448 5,000 5,000 5,000 54200.00 Depreciation 635,677 54310.00 Memberships and subscriptions 2,401 5,255 5,255 5,255 55530.00 Infrastructure 5,473 2,700,000 2,700,000 2,000,000 25.93) 700,000) 55570.00 Machinery and Equipment 100,000 100,000 118,035 18.04 18,035 Totals for dept 49400.00-WATER 2,215,576 4,837,551 4,851,321 4,179,428 13.85) 671,893) Dept 80000.00-Transfers to other Funds 59203.00 Transfers to Other Funds 1,306,350 804,695 804,695 828,464 2.95 23,769 Totals for dept 80000.00-Transfers to other Funds 1,306,350 804,695 804,695 828,464 2.95 23,769 TOTAL EXPENDITURES-FUND 601 3,603,548 5,728,336 5,742,106 5,095,575 11.26) 646,531) Fund 602-STORM WATER UTILITY Dept 49420.00-WATER QUALITY 51100.01 Wages-Full Time 176,791 190,430 190,430 198,097 4.03 7,667 51100.03 Wages-Seasonal/Temporary 33,779 36,956 36,956 51110.01 Overtime-Full Time 3,567 51110.03 Overtime-Seasonal/Temporary 39 36,956 51400.00 Compensated Absences 1,243 953 953 990 3.88 37 51450.00 Social Security Contributions 12,920 14,098 14,098 14,573 3.37 475 51451.00 Medicare Contributions 3,022 3,297 3,297 3,408 3.37 111 51460.00 PERA Contributions 13,095 14,282 14,282 14,857 4.03 575 51470.00 Health Insurance 26,264 23,912 23,912 23,958 0.19 46 51472.00 Retiree HCSP Contributions 409 555 555 555 51473.00 Dental Insurance 1,111 1,123 1,123 1,162 3.47 39 51474.00 Life Insurance 140 145 145 145 51477.00 Workers Compensation Insurance 958 4,579 4,579 4,562 0.37) 17) 24 of 28 Exhibit E BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE 52010.00 Office Supplies 895 2,349 2,349 2,349 52050.00 Operating Supplies 1,615 954 954 954 52051.00 Fuel 12,800 12,800 12,480 2.50) 320) 52200.70 Repair&Maint Supplies Storm Water Fund 9,391 52200.71 Repair&Maint Supplies Storm Sewer Sys 15,000 15,000 15,000 52200.72 Repair&Maint Supplies Water Quality 17,249 17,249 17,249 52200.73 Repair&Maint Supplies Regulatory 500 500 500 52400.20 Small Equipment-Technology 1,200 1,200 1,200 52400.30 Small Equipment-Safety 3,322 3,322 3,322 52700.00 Contra Repairs&Maint-Assets Capitalized 290) 53100.80 Professional Services-General 146,986 102,025 102,025 107,586 5.45 5,561 53210.00 Telecommunications 76 53310.10 Training and Employee Development 1,164 1,500 1,500 1,500 53700.00 Contra Other Charges-Assets Capitalized 46,991) 54010.01 Maint Agreements-General 64,177 54010.71 Maint Agreements Storm sewer system 64,672 64,672 72,000 11.33 7,328 54010.72 Maint Agreements Water Quality 31,160 56,160 20,500 63.50) 35,660) 54010.73 Maint Agreements Regulatory 500 500 500 54020.00 Software Service Contract 2,150 2,150 2,150 54200.00 Depreciation 60,957 54310.00 Memberships and subscriptions 700 54320.00 Miscellaneous Expense 396 1,000 1,000 1,000 55530.00 Infrastructure 126,157 557,588 572,588 385,000 32.76) 187,588) Totals for dept 49420.00-WATER QUALITY 638,571 1,104,299 1,144,299 942,553 17.63) 201,746) Dept 80000.00-Transfers to other Funds 59203.00 Transfers to Other Funds 81,000 21,000 21,000 21,000 Totals for dept 80000.00-Transfers to other Funds 81,000 21,000 21,000 21,000 TOTAL EXPENDITURES-FUND 602 719,571 1,125,299 1,165,299 963,553 17.31) 201,746) Fund 604-SEWER FUND Dept 41520.00-FINANCE 51100.01 Wages-Full Time 25,199 26,333 26,333 27,134 3.04 801 51100.02 Wages-Part Time 20,617 20,531 20,531 21,686 5.63 1,155 51110.01 Overtime-Full Time 540 1,000 1,000 1,000 25 of 28 Exhibit E BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE 51400.00 Compensated Absences 400 233 233 244 4.72 11 51450.00 Social Security Contributions 2,498 2,968 2,968 3,089 4.08 121 51451.00 Medicare Contributions 584 694 694 722 4.03 28 51460.00 PERA Contributions 3,365 3,515 3,515 3,661 4.15 146 51470.00 Health Insurance 5,930 5,330 5,330 5,330 51472.00 Retiree HCSP Contributions 180 180 180 180 51473.00 Dental Insurance 240 240 240 240 51474.00 Life Insurance 29 29 29 29 51477.00 Workers Compensation Insurance 267 276 276 271 1.81)5) 52010.00 Office Supplies 290 290 250 13.79) 40) 52400.10 Small Equipment-General 750 750 1,500 100.00 750 53120.10 Bank Service Fees 3,577 4,625 4,625 4,440 4.00) 185) 53220.00 Postage/Shipping 10,274 9,358 9,358 9,965 6.49 607 53310.10 Training and Employee Development 74 245 245 245 53430.00 Printing Services 2,794 2,418 2,418 2,585 6.91 167 54020.00 Software Service Contract 5,027 7,000 7,000 5,087 27.33) 1,913) 54310.00 Memberships and subscriptions 25 25 25 Totals for dept 41520.00-FINANCE 81,595 86,040 86,040 87,683 1.91 1,643 Dept 49450.00-SEWER 51100.01 Wages-Full Time 363,992 379,742 379,742 413,908 9.00 34,166 51100.02 Wages-Part Time 30,041 33,372 33,372 100.00) 33,372) 51100.03 Wages-Seasonal/Temporary 15,734 7,920 7,920 51110.01 Overtime-Full Time 29,523 23,000 23,000 23,000 51110.03 Overtime-Seasonal/Temporary 115 7,920 7,920 100.00) 7,920) 1 51208.01 Sick Leave-Buy Down 70 57 57 122 114.04 65 51301.00 Accrued Comp Time 51400.00 Compensated Absences 4,700) 2,065 2,065 2,070 0.24 5 51450.00 Social Security Contributions 25,935 27,534 27,534 27,587 0.19 53 51451.00 Medicare Contributions 6,066 6,439 6,439 6,452 0.20 13 51460.00 PERA Contributions 30,239 32,708 32,708 32,768 0.18 60 51470.00 Health Insurance 56,595 49,778 49,778 58,062 16.64 8,284 51472.00 Retiree HCSP Contributions 1,202 1,305 1,305 1,163 10.88) 142) 51473.00 Dental Insurance 2,579 2,580 2,580 2,930 13.57 350 51474.00 Life Insurance 324 334 334 377 12.87 43 51476.00 MN Unemployment Insurance 2,822 26 of 28 Exhibit E BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE 51477.00 Workers Compensation Insurance 22,251 23,709 23,709 25,381 7.05 1,672 52010.00 Office Supplies 1,430 3,600 3,600 3,600 52050.00 Operating Supplies 2,308 52051.00 Fuel 11,347 13,340 13,340 13,066 2.05) 274) 52055.00 Uniforms 2,543 2,700 2,700 2,940 8.89 240 52200.80 Repair&Maint Supplies Sewer fund 58,900 52200.81 Repair&Maint Supplies Sewer Collection 34,000 34,000 24,000 29.41) 10,000) 52200.82 Repair&Maint Supplies Lift Stations 50,000 50,000 20,000 60.00) 30,000) 52400.10 Small Equipment-General 3,453 5,500 5,500 5,500 52400.20 Small Equipment-Technology 560 8,750 8,750 8,750 52400.30 Small Equipment-Safety 3,550 3,550 3,550 53100.20 Professional Services-Engineering 8,700 82,500 137,500 27,500 80.00) 110,000) 53210.00 Telecommunications 14,340 16,394 16,394 16,394 53310.10 Training and Employee Development 10,165 13,000 13,000 13,000 53630.00 Insurance-Auto 1,903 1,963 1,963 2,032 3.52 69 53810.00 Utilities-Electric 36,380 38,300 38,300 38,300 53900.00 MCES Installment 1,215,970 1,228,533 1,228,533 1,323,005 7.69 94,472 54010.01 Maint Agreements-General 26,861 54010.04 Maint Agreements-Equipment 4,543 54010.81 Maint Agreements Sewer Collection 75,000 75,000 55,000 26.67) 20,000) 54010.82 Maint Agreements Lift Stations 31,500 31,500 31,500 54020.00 Software Service Contract 4,211 4,100 4,100 22,285 443.54 18,185 54070.00 Rentals-Heavy Equipment 1,350 4,678 4,678 4,700 0.47 22 54200.00 Depreciation 378,271 54310.00 Memberships and subscriptions 685 685 685 54320.00 Miscellaneous Expense 500 500 500 55530.00 Infrastructure 675,000 675,000 300,000 55.56) 375,000) 55570.00 Machinery and Equipment 100,000 100,000 75,251 24.75) 24,749) Totals for dept 49450.00-SEWER 2,366,023 2,984,136 3,039,136 2,593,298 14.67) 445,838) 27 of 28 Exhibit E BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level:City Manager Review Council Meeting 12.21.215 From Amended Budget 2014 2015 2015 2016 2016 2016 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE Dept 80000.00-Transfers to other Funds 59203.00 Transfers to Other Funds 502,086 247,760 247,760 251,320 1.44 3,560 Totals for dept 80000.00-Transfers to other Funds 502,086 247,760 247,760 251,320 1.44 3,560 TOTAL EXPENDITURES-FUND 604 2,949,704 3,317,936 3,372,936 2,932,301 13.06) 440,635) TOTAL EXPENDITURES-ALL FUNDS 29,479,633 31,602,688 32,307,497 29,622,485 0.08) (2,685,012) 28 of 28