The URL can be used to link to this page

Home My WebLink About11 14 2016 2017 Budget 4646 Dakota Street SE Prior Lake, MN 55372 CITY COUNCIL WORKSHOP AGENDA REPORT MEETING DATE: NOVEMBER 14, 2016 AGENDA ITEM: A PREPARED BY: DON URAM, FINANCE DIRECTOR CATHY ERICKSON, FINANCE MANAGER TOPIC: 2017 BUDGET/TAX LEVY DISCUSSION DISCUSSION: Introduction The purpose of this workshop is to present to the Council for discussion purposes the final proposed 2017 budget. History On August 22, 2016, the Council held a workshop to discuss the preliminary 2017 budget. A preliminary 2017 budget and property tax levy were prepared and pre- sented at the September 26, 2016 council meeting and adopted. The budget sched- ule calls for the City Council to review the proposed 2017 budget this evening. Fol- lowing a public hearing on November 28, the final budget adoption is scheduled for December 12, 2016 A copy of the September 26 agenda report is included for your reference. The Council adopted preliminary 2017 budgets in the amount of $31,481,903 and a preliminary 2017 tax levy of $11,646,918 as shown in the table below: Current Circumstances As a part of the regular budget review process, Staff has reviewed the approved preliminary budget and funding sources and has refined them as follows (detail shown on Exhibit “A”): 2 1) Updated Charges for Services to reflect an increase in antenna lease reve- nue resulting from renegotiating the Verizon Tower Street Lease Agree- ment. 2) Updated other expenditures based on current 2016 activity. The changes in Streets and Central Garage are the result of converting seasonal hours to permanent part-time hours more fully described below. The change in Rec- reation is due to a retirement and the part-time position reclassified from a Grade 9 to a Grade 5. 3) Changes noted above have resulted in the planned use of fund reserves to drop from $50,000 to $14,758. Staff recommends that the planned use of reserves remain at $50,000 and the funds be used for priority project ex- penditures. Health and Dental Insurance The approved preliminary budget planned for a 15% increase in health and dental insurance premiums. Per the City’s labor agreements, the City’s contribution to- wards the premium in both cases is capped at a certain dollar amount. As a result, employees with Family coverage would have seen an increase in their premium from $201 to $309 per month, an increase of $108 (53%). To reduce the direct impact to employees with family coverage, Staff evaluated other health care plan options that were more affordable. For 2017, the City is offered three different plans. They include a plan like the one we currently offer and two Affordable Care Organization (ACO) plans (Park Nicollet and Fairview). An employee with family coverage who selects the most affordable option would see a decrease in the amount they pay of $20/month. This change had no impact on the 2017 approved preliminary budget. Our current dental insurance provider quoted a premium rate increase of 50% for both single and family coverage. Since the City’s contribution is capped, the em- ployee would pay this cost. Again, to reduce the financial impact to our em- ployee’s, Staff evaluated other dental plan options. In consultation with our insur- ance broker, the option selected was to self-insure through Delta Dental. This op- tion lowered the family premium from the 50% increase that was quoted to the 15% that was planned for in the budget. Staffing The approved preliminary budget did not include any additional staff although fu- ture budgets include the addition of one new staff person each year. Following the September 26 budget approval, the Police and Public Works departments further evaluated their staffing needs which would require some additional resources to im- plement. Following is a description of each: Upgrade Patrol Officer to Sergeant This is a conversion request from officer to sergeant. No change to total FTE. The FY17 budget should be close to covering the costs. This is accomplished through other staff movements, a reduction in overtime, and senior officer pay being offset by the position. After FY17 additional expense will be salary at sergeant rate over officer rate, approximately $1,100/mo. This position would fill the overnight ser- geant position currently open, which would increase scheduled supervisor cover- age to approximately 80% of the time. 3 Maintenance V - Grade 6 Step 1 This request is for a conversion of seasonal hours to permanent part time. Alt- hough technically an add of 0.7 FTE (28 hours per week), there are currently 24 hours being worked year around minus two 30-day breaks. Funds for this position are available in the seasonal/temporary budgets of central garage (where the posi- tion is currently funded), streets, sewer, and water quality. The 2017 department budgets had included adjustments for seasonal staff to rebalance the streets and utility funds. Before this request, the total seasonal budgets had an increase of 2.0% after remaining constant for several years. With the conversion, the total sea- sonal budgets are proposed to have a 3.8% increase, mostly in the sewer fund. To- tal FY17 cost increase is about $10,000. No impact to the General Fund budget. The revenue and expenditure changes noted above have been incorporated into Exhibit “B” which is the overview of all budgeted funds (governmental and enter- prise). The second page of Exhibit “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 2016 original and amended budgets; Exhibit “C” provides a summary of the 2017 proposed revenues and expenditures from the 2015 actual, the 2016 original, and the 2016 amended budgets. Exhibits “D” and “E” provide a line-by-line comparison of the 2017 proposed reve- nues and expenditures from the 2015 actual, the 2016 original, and the 2016 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 5.13% greater than 2016. This is the same amount the Council approved at their September 26, 2016 council meeting. If the Council chooses to further reduce the proposed levy, following are some op- tions to consider: 1) Use General Fund reserves; 2) Increase Revenues; 3) Reduce funding of long-term plans. IMPACT ON GENERAL FUND RESERVES The approved 2017 preliminary budget includes $50,000 for a temporary contract building official to help with inspections in 2017 due to the number of projects being constructed. Funding for this position is proposed to come out of general fund re- serves. Permit revenue received in 2016 is expected to cover this cost. Staff has looked at preliminary financial projections for year-end 2016. Right now, it appears that no use of general fund reserves will be required in 2016. If that holds true for the remainder of the year, fund balance as a percent of the proposed 2017 budget would equal about 46%. A $100,000 decrease in fund balance would 4 equal about a 0.5% reduction. Using reserves to reduce the 2017 tax levy will lower the reserve percentage within the range of 40% to 50% but still be compliant with the CFMP. INCREASED REVENUES Seasonal Boat Slip Rentals Staff is recommending that 4 boat slips at each beach (Sand Point and Watzls) be made into seasonal rental slips. The season would run from May 1 until October 31. The fee to rent a slip for the season would be $3,500 which is the same amount charged at Knotty Oar Marina and Charlie’s on Prior Lake. The cost to add a gate at the end of the dock to secure the slips would be approximately $5,000 per dock. Total revenue less the cost of the gates in the first year is $18,000. Revenue in subsequent years would total $28,000 annually. Building Inspections With the implementation of the new BSA software, staff is recommending that a $5 per permit technology fee be implemented to help offset the credit card conven- ience charge but also to help pay for the annual maintenance cost of the software. That cost is about $6,090 per year. Staff estimates that 2,500 permits will be issued in 2017 for total new revenue of $12,500. Field Fees At the workshop in August, Staff presented some options to increase the fees for the use of the fields the City maintains. Discussed were both a per player fee and an athletic facility rental fee (tournament fee). After considerable discussion, the per player fee was removed from consideration. The athletic facility rental fee is projected to generate about $15,000 in new revenue. In total, the approval of these new revenue sources would generate about $45,500 in 2017. Rather than reducing the levy by about 0.5%, Staff is recommending that the Council consider the following: 1. Increase expenditures in the General Fund by this amount to help catch up on deferred projects. 2. Increase funding in another tax supported fund. REDUCTION IN FUNDING OF LONG-TERM PLANS The City Council and Staff have been proponents of long-term planning and fund- ing for the maintenance and replacement of assets including infrastructure, facili- ties, vehicles, equipment, etc. Separate funds have been established for vehi- cles/equipment, facilities, and parks (new in 2017) due to the fluctuations in the as- sociated expenditures. The City Council and Staff have incrementally increased the funding in each of these funds to get it to a level that is consistent with the long- term needs. If this was an action that the Council wants to consider for 2017, there are only two places to consider. These are the equipment revolving fund and the revolving park equipment fund. Both funds have been discussed at length in previ- ous meetings and the need for funding outlined. Staff recommends that there be no reduction in funding for long-term plans in 2017. 5 ENTERPRISE FUNDS Included on Exhibit B are budget summaries of the three enterprise funds that the City operates. Enterprise funds are used to account for “business-type activities” which include those primarily funded through user charges. Like most cities, these funds are Water, Sewer, and Water Quality. Water Rates, City Portion of Sewer Rate, and Storm Water Charge Staff’s recommendations are based on the approval of the Capital Improvement Program (2017-2021). These rates are charged each billing cycle and intended to reimburse the City for operating costs for each utility and a portion of the capital costs. In the approved Transportation Plan, there are $5.4 million of water, $2.7 million of sewer, and $1.5 million of water quality projects planned over the next five years. These are currently proposed to be funded out of fund reserves. To continue operations, maintenance of the systems, fund utility improvements associ- ated with street projects, and maintain the appropriate fund balance level, fee in- creases are recommended on an annual basis. Met Council Portion of Sewer Rate (MCES) The Metropolitan Council adopted a Metropolitan Wastewater Charge for 2017 of $211.9 million. This is an increase of 5.4% from the 2016 budget of $201.0 million. Prior Lake’s portion of the 2017 Metropolitan Wastewater Charge is $1,390,443. It is the City’s intent that the charges incurred from the MCES be considered a pass- through cost and that the residents pay the actual cost of receiving the service. Over the last 5 years this has not been the case. Based on a 5-year average of city billed sewer flow vs. the bill received from the MCES, the 2016 MCES rate should be $2.45. This is $0.23 higher than what is currently billed. For 2017 the recommended rate is $2.57, an increase of $0.35. Staff’s recommendation for each fund follows: 1. Sewer fund – Increase 2016 rates from the current $2.52/1,000 gallons by $0.25 to $2.77/1,000 gallons. Increase MCES rate from the current $2.22/1,000 gallons by $0.35 to $2.57/1,000 gallons. 2. Water fund – Increase 2016 rates from $4.40/1,000 gallons to $4.53/1,000 gallons. This rate applies to water use 25,000 gallons or less. 3. Water Quality fund – Increase 2016 rates from $13.52/1,000 gallons by $0.41 to $13.93. 4. Fund Reserves – during the 2017-2021 CIP process and based on recom- mendations of the Water/Sewer Systems plan and Rate Study to be com- pleted in early 2017, the CIP be revised to ensure compliance with the CFMP. Conclusion The following general points can be made about the 2017 proposed budget and tax levy:  Proposed total tax levy increase is $568,557 or 5.13%  Same as the levy proposed in September;  Proposed 2017 total budget is $31,461,742  6.57% increase from the 2016 originally adopted budget;  Proposed 2017 General Fund budget is $13,076,598  1.01% increase from 2016 original adopted budget; 6  Total planned use of reserves is $1,204,386;  General Fund planned use of reserves totals $14,758. To prepare the final 2017 budgets and property tax levies, Staff is seeking direction from the Council on: 1. General Fund changes of $35,242 - should these funds be spent in opera- tions on priority projects or should the planned use of reserves for building inspections of $50,000 be reduced? Should these funds be used to reduce the tax levy? 2. Should the City implement the new revenue sources? 3. Water, Sewer, and Water Quality rate increases – continue planning for capital expenses on a pay-as-you basis? 4. MCES rate – should we increase the rate to cover the cost in one year or should the rate increase be phased in over some period? 5. If the Council would like to see a tax levy decrease, what percent increase is acceptable? The Public Budget Meeting is scheduled for Monday, November 28, 2016 at 7:00 pm. The adoption of the final 2017 budgets and property tax levies is scheduled December 12, 2016. Also, scheduled for December 12 is the public hearing to dis- cuss the amendment of the Official Fee Schedule ordinance. FINANCIAL IMPACT: The impact on the tax levies and reserve balances were previously mentioned in this report. ATTACHMENTS: 1) September 26, 2016 Council Agenda Report – 2017 Preliminary Budget and Tax Levy; 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 CITY COUNCIL AGENDA REPORT MEETING DATE: SEPTEMBER 26, 2016 AGENDA # 9C PREPARED BY: FRANK BOYLES, CITY MANAGER DON URAM, FINANCE DIRECTOR CATHY ERICKSON, ACCOUNTING MANAGER PRESENTED BY: FRANK AND DON AGENDA ITEM: CONSIDER APPROVAL OF A RESOLUTION APPROVING PROPOSED 2017 CITY BUDGETS AND CERTIFYING PRELIMINARY 2017 CITY OF PRIOR LAKE PROPERTY TAX LEVY TO SCOTT COUNTY DEPARTMENT OF TAXATION DISCUSSION: Introduction State statutes require that each taxing authority adopt a preliminary budget and certify a preliminary tax levy for payable 2017 to the County on or before September 30, 2016. The preliminary tax levy establishes the maximum that the City can levy against properties in 2017. The City’s tax levy is used together with the preliminary levies of other taxing entities) to assemble the parcel-specific truth in taxation notices for distribution prior to the public budget meeting in November. At the meeting at which the City Council adopts a proposed budget and tax levy (September 26), the Council must announce the time and place of the council meeting at which the 2017 budget and levy will be discussed and which allows for citizen input. That meeting is scheduled for November 28 at 7 p.m. in the Prior Lake City Council Chambers. This information must also be included in the meeting minutes. History The development of the 2017 budget began in April when Staff presented to the Council a summary of the 2015 financial results and an update on what to expect for 2017. A follow-up meeting was held in June when staff presented an overview of the preliminary 2017 budget and projected tax impacts. The overall tax levy (including the general fund) increase has been part of the Capital Improvements Program discussions that started in July. The CIP and associated plans were approved on August 22 and have been incorporated into the appropriate budgets. The budgets have been prepared taking into consideration Council comments as well as the City Manager’s direction. A budget workshop was held on August 22 to review the proposed 2017 budgets including potential new revenue sources. No budget revisions have been made since that meeting. A final budget workshop will be held on November 14. The focus Page 2 of that meeting will be on any final expenditure adjustments (i.e health care premiums) and potential new revenue sources. Current Overview A budget overview has been attached to this agenda report. It reflects preliminary figures for the 2017 budget for the following funds: General Fund Debt Service Funds –includes all debt Cable Fund Capital Park Fund Revolving Equipment Fund Revolving Park Equipment Fund Facilities Management Fund Economic Development Authority Water Fund Sewer Fund Water Quality Fund The second page shows tax levy and budgetary comparisons from the 2016 adopted budget to the preliminary 2017 figures. Estimated Tax Levy The 2017 preliminary budget presents some funding constraints due in part to prior actions to keep property tax adjustments low (despite inflationary pressures and growth of the community) up to 2014. The following chart shows the total tax levy for the period 2012 to preliminary 2017: Approximately 2.5% of the 6.92% reduction in 2012 was due to the legislative change from a market value homestead credit aid program to a market value exclusion program. The net change from 2011 to 2012 was (4.42%). The following chart shows the detailed change in the property tax levy for 2017 based on the preliminary budgets presented to the Council on August 22: Page 3 One of the key metrics the City Council targets during the budget process is to “Maintain a level of property taxes on a per household basis which takes into account the cost of inflation and community growth.” The following chart illustrates the total property tax levy on a per household basis. As reflected in the chart, the preliminary 2017 total tax levy/household is slightly higher than the level which reflects the cost of inflation and growth. General Fund The proposed 2017 budget is less than 1% higher than the amended 2016 budget. The majority of that increase is personnel related: wages and Page 4 benefits. The preliminary budget includes $50,000 for a temporary contract building official to help with inspections in 2017 due to the number of projects being constructed. Funding for this position is proposed to come out of reserves. There are other small increases in operations due primarily to the increased costs of goods and services as shown below: The following chart illustrates General Fund operating expenditures on a per household basis from 2005 to the preliminary 2017 budget: Includes 2016 Amended Budget and 2017 Preliminary Budget Another key metric the City Council targets is to “Maintain a level of General Fund operational expenditures on a per household basis which takes into account the cost of inflation and community growth.” Page 5 As reflected in the chart, the preliminary 2017 operating expenditures per household continues to be less than the level which reflects the cost of inflation and growth. Debt Service Fund The City Council acknowledges that the most responsible course of action with infrastructure repair, replacement and new construction is to financially plan for development and incorporate it into the Capital Improvement Program (CIP). During this year’s CIP process, the Council emphasized the importance of maintaining the City’s current infrastructure and directed staff to focus their efforts here rather than on “new” projects. Even so, maintaining the City’s infrastructure is expensive as evidenced by the City’s approved Transportation Plan which has over $31.9 million in projects planned over the next 5 years. Approximately half of the funding will come from a property tax levy. As a result of the City’s commitment to maintain infrastructure, annual debt service costs have increased. For 2017, the overall debt service levy to pay our existing debt (including debt issued in 2016) requires a debt levy increase of 6.5%. The debt service levy is the total for debt issued in previous years as well as 2016. Revolving Equipment Fund The Revolving Equipment Fund is scheduled to receive a $50,000 increase from $325,000 to $375,000 in 2017. Additional increases are planned in 2018 and 2019 at which point the City plans to levy annually $600,000. This amount is necessary based upon staff’s projections for the replacement and/or refurbishment of existing equipment and the purchase of new equipment. Even with this increased level of contribution, issuing some form of debt will be necessary to finance large equipment purchases (i.e. fire trucks). Revolving Park Equipment Fund Historically, parks capital improvements were planned and budgeted for in the Parks Department (General Fund), the Revolving Park Equipment Fund, and in the Capital Park Fund. To provide a clear distinction between operating and capital expenditures in the General Fund, the Parks plan has been updated to incorporate the capital expenditures currently in the General Fund. The associated tax levy for these expenditures will now be in Revolving Park Equipment Fund rather than the General Fund. This change has no impact on the overall tax levy. Eliminating these capital expenditures from the general fund is consistent with what was done with the Equipment Revolving Fund. EDA On August 15, the EDA met to discuss their proposed 2017 budget and associated tax levy. The EDA approved recommending to the City Council a 2017 budget of $160,825 and a levy of $140,000. As a result, the proposed EDA levy is decreasing by $15,000. This is due to a reduction in the level of required rent subsidies payable by the City and the use of fund balance to help offset expenditures. FINANCIAL IMPACT: Fee Schedule Revisions Staff is proposing a number of increases to the fees listed in the Fee Schedule plus some new fees that were discussed at the August 22 meeting. Modest fee increases are proposed for Planning and Zoning, some Park Page 6 programs and for liquor licenses. If approved, the total increased revenues would amount to about $22,000. New fees would include a daily admission fee for parking at Sand Point Beach and a per player field use fee. The daily admission fee is projected to generate about $11,000 and would be used to help offset the cost of our seasonal park patrol. The per player field use is projected to generate about $58,400 and would cover about 30% of our field maintenance costs. Another fee that has been discussed is the opportunity for seasonal boat slip rentals at Sand Point and at Watzl’s beach. Each location has 17 slips. If we rented 4 slips at each location, 13 slips would remain for daily use. Assuming we charge the same as private companies on the lake ($3,500 per season), projected annual gross revenue is $28,000. Other fee revisions of 10% are included for trunk and connection charges for a second year to make up for increased inflationary costs which have not been reflected in our development fees. These fees are commonly adjusted on an annual basis. A detailed revenue analysis and staff recommendation will be presented to the Council at a workshop on November 12. ISSUES: Service Delivery Challenges Staff has had ongoing discussions about service delivery challenges. These challenges are triggered by: City growth (i.e. increased street miles, parks, utility customers, etc.), Level of activity (i.e. building permits, plats, projects, etc.); or Other factors such as vacancies from employee illness, accidents, or turnover. Staff prepared a Personnel Plan that was presented to the Council at a work session in April. The intent of the plan was to address these triggering events mentioned above as well as succession planning. Council input from the meeting is being addressed in a plan amendment which will be brought back for further discussion at a later date. With the exception of a contract building inspector, the 2017 proposed budget does not include any additional staff positions. Adding this temporary position is in response to the 168 unit Grainwood project presently under construction, the 58,000 square foot Versatile Vehicle Building, coupled with single family building permits which are generally the same volume as last year and an anticipated building inspector retirement in April 2017. Funding will come out of 2017 fund balance from un-programmed building permit revenue (fund balance) received in 2016. ALTERNATIVES: 1. Approve resolution adopting preliminary budgets and setting maximum levies as set forth in the resolution. 2. Approve the resolution modified to delete certain expenditures and the programs they support. 3. Take no action and establish last year’s levy as this year’s maximum. RECOMMENDED MOTION: Alternative #1 Exhibit ACityofPriorLake CC Meeting 09.26.2016 2017 Preliminary Budget Budgeted Funds Debt Capital Revolving Revolving Park Facilities Total Total General Service Cable Park Equipment Equipment Management EDA Governmental Water Sewer Water Quality Enterprise Budgeted Fund Funds Fund Fund Fund Fund Fund Funds Fund Fund Fund Funds Funds Revenues / Sources Property Taxes Levy - Tax Capacity 7,271,555$ 2,628,937$ -$ -$ 375,000$ 213,406$ -$ 140,000$ 10,628,898$ -$ -$ -$ -$ 10,628,898$ Levy - Market Value 1,018,019 - - - - - - 1,018,019 - - - - 1,018,019 Special Assessments - 457,517 - - - - - 457,517 - - - - 457,517 Licenses & Permits 584,220 - - - - - - 584,220 - - - - 584,220 Fines & Forfeits - - - - - - - - - - - - - Intergovernmental 1,542,735 - - - - - - 1,542,735 - - 34,790 34,790 1,577,525 Charges for Services 1,727,587 - 37,133 429,000 - - 8,500 2,202,220 4,116,196 3,338,490 876,921 8,331,607 10,533,827 Other Revenues 173,800 40,117 - 10,175 10,594 8,003 7,167 2,500 252,356 42,670 22,810 8,080 73,560 325,916 Bond Proceeds 300,000 - - - - 620,000 - 920,000 850,000 850,000 .1,700,000 2,620,000 Lease Proceeds - - - - - - - - - - - - Transfers From Other Funds General Fund - 1,018,019 - - - - - 1,018,019 - - - - 1,018,019 Water Fund 185,000 549,797 - - 160,000 46,350 - 941,147 - - - - 941,147 Sewer Fund 185,000 - - - 160,000 10,300 - 355,300 - - - - 355,300 Water Quality Fund 60,000 - - - 21,000 - - 81,000 - - - - 81,000 Trunk Reserve Fund - 250,000 250,000 250,000 TIF Fund - 25,205 - - - - - 25,205 - - - - 25,205 Facilities Management Fund - 20,614 - - - - - 20,614 - - - - 20,614 Capital Park Fund - - Total Revenues / Sources 13,047,916$ 4,740,206$ 37,133$ 439,175$ 726,594$ 221,409$ 683,817$ 151,000$ 20,047,250$ 5,258,866$ 4,211,300$ 919,791$ 10,389,957$ 30,437,207$ Expenditures / Uses Employee Services 8,354,348$ -$ -$ -$ -$ -$ -$ 125,075$ 8,479,423$ 734,249$ 703,039$ 293,033$ 1,730,321$ 10,209,744$ Current Expenditures 3,642,159 - 11,250 - - - - 35,750 3,689,159 1,325,278 1,700,476 253,533 3,279,287 6,968,446 Capital Outlay 83,391 - - - 872,704 213,406 211,526 - 1,381,027 121,891 79,480 - 201,371 1,582,398 Capital Improvements - - - - - - - - - 2,904,500 1,625,000 756,417 5,285,917 5,285,917 Subtotal 12,079,898$ -$ 11,250$ -$ 872,704$ 213,406$ 211,526$ 160,825$ 13,549,609$ 5,085,918$ 4,107,995$ 1,302,983$ 10,496,896$ 24,046,505$ Transfers To Other Funds General Fund -$ -$ -$ -$ -$ -$ -$ -$ 185,000$ 185,000$ 60,000$ 430,000$ 430,000$ Treatment Plant (Debt)- - - - - - - - 549,797 - - 549,797 549,797 Equipment Fund - - - - - - - - 160,000 160,000 21,000 341,000 341,000 Park Equipment Fund - - - - - - - - - - - - - Debt Service Funds 1,018,019 - - - - 20,614 - 1,038,633 - - - - 1,038,633 Facilities Management Fund - - - - - - - - 46,350 10,300 - 56,650 56,650 EDA Fund - - - - - - - - - - - - - Debt Service - 5,019,318 - - - - - 5,019,318 - - - - 5,019,318 Subtotal 1,018,019$ 5,019,318$ -$ -$ -$ 20,614$ -$ 6,057,951$ 941,147$ 355,300$ 81,000$ 1,377,447$ 7,435,398$ Total Expenditures / Uses 13,097,917$ 5,019,318$ 11,250$ -$ 872,704$ 213,406$ 232,140$ 160,825$ 19,607,560$ 6,027,065$ 4,463,295$ 1,383,983$ 11,874,343$ 31,481,903$ Change in Fund Balance (50,001)$ (279,112)$ 25,883$ 439,175$ (146,110)$ 8,003$ 451,677$ (9,825)$ 439,690$ (768,199)$ (251,995)$ (464,192)$ (1,484,386)$ (1,044,696)$ 1 of 2 ExhibitA2017PropertyTaxLevyComparison CC Meeting 09.26.2016 Change 15 - 16 Property Taxes 2016 2017 Amount Percent Levy - Tax Capacity General Fund - Operating 7,172,792$ 7,271,555$ 98,763$ 1.38% Debt Service Funds 2,340,850 2,628,937 288,087 12.31% Revolving Equipment Fund 325,000 375,000 50,000 15.38% Revolving Park Equipment Fund - 213,406 213,406 n/a Facilities Management Fund - - - n/a 9,838,642$ 10,488,898$ 650,256$ 6.61% Levy - Market Value - General Fund 1,084,719 1,018,019 (66,700) -6.15% Levy - Economic Dev Authority 155,000 140,000 (15,000) -9.68% Total Levy 11,078,361$ 11,646,917$ 568,556$ 5.13% 7,172,792$ 7,484,961$ 312,169$ 4.35% 2017 Budget Expenditure Comparisons (2016 Original Budgets) Capital Revolving Revolving Park Facilities Total Total General Debt Service Cable Park Equipment Equipment Management EDA Governmental Water Sewer Water Quality Enterprise Budgeted Fund Funds Fund Fund Fund Fund Fund Funds Fund Fund Fund Funds Funds 2017 Total Expenditures / Uses 13,097,917$ 5,019,318$ 11,250$ -$ 872,704$ 213,406$ 232,140$ 160,825$ 19,607,560$ 6,027,065$ 4,463,295$ 1,383,983$ 11,874,343$ 31,481,903$ 2016 Total Expenditures / Uses 12,945,738$ 5,110,172$ 6,360$ 340,000$ 1,200,955$ -$ 746,406$ 181,425$ 20,531,056$ 5,095,575$ 2,932,301$ 963,553$ 8,991,429$ 29,522,485$ Change 2016 to 2017 ($)152,179$ (90,854)$ 4,890$ (340,000)$ (328,251)$ 213,406$ (514,266)$ (20,600)$ (923,496)$ 931,490$ 1,530,994$ 420,430$ 2,882,914$ 1,959,418$ Change 2016 to 2017 (%)1.18%-1.78%76.89%-100.00%-27.33%n/a -68.90%-11.35%-4.50%18.28%52.21%43.63%32.06%6.64% 2017 Budget Expenditure Comparisons (2016 Amended Budgets) Capital Revolving Revolving Park Facilities Total Total General Debt Service Cable Park Equipment Equipment Management EDA Governmental Water Sewer Water Quality Enterprise Budgeted Fund Funds Fund Fund Fund Fund Fund Funds Fund Fund Fund Funds Funds 2017 Total Expenditures / Uses 13,097,917$ 5,019,318$ 11,250$ -$ 872,704$ 213,406$ 232,140$ 160,825$ 19,607,560$ 6,027,065$ 4,463,295$ 1,383,983$ 11,874,343$ 31,481,903$ 2016 Total Expenditures / Uses 13,008,738$ 5,110,172$ 6,360$ 170,000$ 1,200,955$ -$ 746,406$ 181,425$ 20,424,056$ 5,095,575$ 2,932,301$ 963,553$ 8,991,429$ 29,415,485$ Change 2016 to 2017 ($)89,179$ (90,854)$ 4,890$ (170,000)$ (328,251)$ 213,406$ (514,266)$ (20,600)$ (816,496)$ 931,490$ 1,530,994$ 420,430$ 2,882,914$ 2,066,418$ Change 2016 to 2017 (%)0.69%-1.78%76.89%-100.00%-27.33%n/a -68.90%-11.35%-4.00%18.28%52.21%43.63%32.06%7.02% Revolving Revolving General Park Equipment Park Equipment Fund Fund Fund 2017 Total Expenditures / Uses 13,097,917$ 213,406$ 13,311,323$ 213,406 2016 Total Expenditures / Uses 13,008,738$ 1 - Budgeted in General Fund in 2016 13,008,738$ 230,477 Change 2016 to 2017 ($)89,179$ 302,585$ (17,071)$ Change 2016 to 2017 (%)0.69%2.33%-7.41% Combined General Fund & Revolving Park Equipment Fund Combined General Fund Revolving Park Equipment Fund Budgets 1 - $230,477 of Park Equipment expenditures were budgeted in the General Fund in 2016. These expenditures are budgeted separately in the Revolving Park Equipment Fund in 2017. This is consistent with the city's budget process for F410 (Revolving Equipment Fund) and F440 (Facilities Maintenance Fund) 2 of 2 4646 Dakota Street SE Prior Lake, MN 55372 RESOLUTION 16-XXX A RESOLUTION ADOPTING PROPOSED 2017 CITY BUDGETS AND CERTIFYING PRELIMINARY 2017 CITY OF PRIOR LAKE PROPERTY TAX LEVY TO SCOTT COUNTY DEPARTMENT OF TAXATION Motion By: Second By: WHEREAS, State statute requires that the Prior Lake City Council certify a proposed property tax levy to the Scott County Department of Taxation; and WHEREAS, Preliminary budget amounts for the City of Prior Lake for calendar year 2017 are estimated as follows; and General Fund $ 13,097,917 Debt Service Funds 5,019,318 Cable Fund 11,250 Capital Park Fund 0 Revolving Equipment Fund 872,704 Revolving Park Equipment Fund 213,406 Facilities Management Fund 232,140 EDA 160,825 Water Fund 6,027,065 Sewer Fund 4,463,295 Water Quality Fund 1,383,983 Total $ 31,481,903 WHEREAS, The proposed property tax levy for the City of Prior Lake for payable year 2017 is as follows; and General Purposes $ 7,271,555 Revolving Equipment Fund 375,000 Revolving Park Equipment Fund 213,406 EDA 140,000 Debt Service 3,646,956 Total $ 11,646,917 WHEREAS, WHEREAS, The proposed property tax levy by tax base for the City of Prior Lake for payable year 2017 is as follows; and Tax Capacity Based Levy $ 10,628,897 Market Value Based Referenda Levy 1,018,020 Total $ 11,646,917 WHEREAS, The proposed City of Prior Lake property tax levy for the year payable 2017 represents a $568,555 or 5.13% increase in total tax levy (including the Economic Development Authority levy); and The City Council will consider the 2017 General Fund, Debt Service Funds, Cable Fund, Capital Park Fund, Revolving Equipment Fund, Revolving Park Equipment Fund, Facilities Management Fund, EDA Special Revenue Fund and Enterprise Fund Budgets and the Final 2017 Property Tax Levy during its regularly scheduled council meeting at 7:00 p.m. on Monday November 28, 2016 at 4646 Dakota Street SE, Prior Lake with a continuation (if necessary) at 7:00 p.m. on December 12, 2016. 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 proposed tax levy be distributed upon the taxable property in said City for the following purposes in payable 2017: 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 26th DAY OF SEPTEMBER 2016. Purpose Amount Amount General City Purposes $ 7,271,555 Revolving Equipment Fund 375,000 Revolving Park Equipment Fund 213,406 EDA 140,000 Debt Service: F553-CSAH 82 Improvement Appropriation ‘06 $147,92 5 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) 140,000 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 610,958 F560-G.O. Imp Bonds 2013A (Welcome, CR12, Sunset) 165,000 F561-G.O. Imp Bonds 2014A (Maplewood, Crest, Carriage) 243,000 F562-Guaranteed Energy Savings Program 285,000 F564-G.O. Imp Bonds 2015B (150th/13) 142,199 F565, 566, 567-G.O. Imp Bonds 2016A (Manitou) 83,645 F566-G.O. Imp Bonds 2016A (150th/13) 38,850 F567-G.O. Imp Bonds 2016A (Equipment) 66,360 F316-Park Refunding Bonds ‘05 792,838 F318-Fire Station #2 Referendum Bonds ‘06 225,181 Total Debt Service 3,646,956 Total $ 11,646,917 VOTE Hedberg Keeney McGuire Morton Thompson Aye Nay Absent Abstain Frank Boyles, City Manager DESCRIPTION 2017 DEPT REQUESTED BUDGET 2017 PROPOSED BUDGET F101 CHANGE INCREASE/(DECREASE) Fund 101 - GENERAL FUND REVE NUES: Taxes 8,289,575.00 8,289,574 (1) Charges for Services 1,727,586.55 1,741,511 13,924 Intergovernmental 1,542,735.00 1,542,735 - Miscellaneous Revenues 173,800.00 173,800 - Transfers in 430,000.00 430,000 - Debt Issued 300,000.00 300,000 - Licenses and Permits 584,220.00 584,220 - TOTAL REVENUES 13,047,917 13,061,840 13,923 DEPARTMENT DESCRIPTION 2017 DEPT REQUESTED BUDGET 2017 PROPOSED BUDGET CHANGE Fund 101 - GENERAL FUND EXPENDITURES: 41110.00 MAYOR & COUNCIL 58,193 58,193 - 41130.00 ORDINANCE 7,500 7,500 - 41320.00 ADMINISTRATION 409,290 409,228 (62) 41330.00 BOARDS & COMMISSIONS 10,689 10,689 - 41520.00 FINANCE 459,848 459,966 118 41540.00 INTERNAL AUDITING 28,150 28,150 - 41550.00 ASSESSING 187,250 187,250 - 41610.00 LEGAL 200,000 200,000 - 41820.00 HUMAN RESOURCES 163,634 163,605 (29) 41830.00 COMMUNICATIONS 119,737 119,708 (29) 41910.00 COMMUNITY DEVELOPMENT 347,249 347,273 24 41920.00 INFORMATION TECHNOLOGY 345,592 345,585 (7) 41940.00 FACILITIES - CITY HALL 485,766 485,854 88 42100.00 POLICE 3,729,774 3,730,730 956 42200.00 FIRE 905,143 905,149 6 42400.00 BUILDING INSPECTION 638,622 638,325 (297) 42500.00 EMERGENCY MANAGEMENT 11,802 11,802 0 42700.00 ANIMAL CONTROL 26,448 26,448 - 43050.00 ENGINEERING 385,068 385,272 204 43100.00 STREET 1,407,036 1,393,754 (13,282) 43400.00 CENTRAL GARAGE 398,240 404,554 6,314 45100.00 RECREATION 409,694 394,072 (15,622) 45200.00 PARKS 1,292,410 1,292,709 299 45500.00 LIBRARIES 52,762 52,763 1 80000.00 Transfers to other Funds 1,018,019 1,018,019 - 13,097,916 13,076,598 (21,318) F101 Revenue Increases 13,923 F101 Expenditure Decreases (21,318) F101 Reduction in Planned use of Funds 35,242 Planned use of Funds at August 22 Budget Workshop 50,000 Planned use of Funds at November 14 Workshop 14,758 Fund 101 City of Prior Lake Council Workshop 11.14.2016 Exhibit A BUDGET REPORT FOR CITY OF PRIOR LAKE Summary of Budget Changes Exhibit B City of Prior Lake CC Worksession 11.14.2016 2017 Preliminary Budget Budgeted Funds Debt Capital Revolving Revolving Park Facilities Total Total General Service Cable Park Equipment Equipment Management EDA Governmental Water Sewer Water Quality Enterprise Budgeted Fund Funds Fund Fund Fund Fund Fund Funds Fund Fund Fund Funds Funds Revenues / Sources Property Taxes Levy - Tax Capacity 7,271,555$ 2,628,937$ -$ -$ 375,000$ 213,406$ -$ 140,000$ 10,628,898$ -$ -$ -$ -$ 10,628,898$ Levy - Market Value 1,018,019 - - - - - - 1,018,019 - - - - 1,018,019 Special Assessments - 457,517 - - - - - 457,517 - - - - 457,517 Licenses & Permits 584,220 - - - - - - 584,220 - - - - 584,220 Fines & Forfeits - - - - - - - - - - - - - Intergovernmental 1,542,735 - - - - - - 1,542,735 - - 34,790 34,790 1,577,525 Charges for Services 1,741,511 - 37,133 429,000 - - 8,500 2,216,144 4,116,196 3,152,730 876,921 8,145,847 10,361,991 Other Revenues 173,800 40,117 - 9,000 10,594 6,000 5,000 2,500 247,011 40,000 22,810 8,080 70,890 317,901 Bond Proceeds 300,000 - - - - 620,000 - 920,000 850,000 850,000 .1,700,000 2,620,000 Lease Proceeds - - - - - - - - - - - - Transfers From Other Funds General Fund - 1,018,019 - - - - - 1,018,019 - - - - 1,018,019 Water Fund 185,000 549,797 - - 160,000 46,350 - 941,147 - - - - 941,147 Sewer Fund 185,000 - - - 160,000 10,300 - 355,300 - - - - 355,300 Water Quality Fund 60,000 - - - 21,000 - - 81,000 - - - - 81,000 Trunk Reserve Fund - 250,000 250,000 250,000 TIF Fund - 25,205 - - - - - 25,205 - - - - 25,205 Facilities Management Fund - 20,614 - - - - - 20,614 - - - - 20,614 Capital Park Fund - - Total Revenues / Sources 13,061,840$ 4,740,206$ 37,133$ 438,000$ 726,594$ 219,406$ 681,650$ 151,000$ 20,055,829$ 5,256,196$ 4,025,540$ 919,791$ 10,201,527$ 30,257,356$ Expenditures / Uses Employee Services 8,333,029$ -$ -$ -$ -$ -$ -$ 125,041$ 8,458,070$ 733,081$ 701,142$ 297,256$ 1,731,479$ 10,189,549$ Current Expenditures 3,642,159 - 11,250 - - - - 35,784 3,689,193 1,325,278 1,700,476 253,533 3,279,287 6,968,480 Capital Outlay 83,391 - - - 872,704 213,406 211,526 - 1,381,027 121,891 79,480 - 201,371 1,582,398 Capital Improvements - - - - - - - - - 2,904,500 1,625,000 756,417 5,285,917 5,285,917 Subtotal 12,058,579$ -$ 11,250$ -$ 872,704$ 213,406$ 211,526$ 160,825$ 13,528,290$ 5,084,750$ 4,106,098$ 1,307,206$ 10,498,054$ 24,026,344$ Transfers To Other Funds General Fund -$ -$ -$ -$ -$ -$ -$ -$ 185,000$ 185,000$ 60,000$ 430,000$ 430,000$ Treatment Plant (Debt)- - - - - - - - 549,797 - - 549,797 549,797 Equipment Fund - - - - - - - - 160,000 160,000 21,000 341,000 341,000 Park Equipment Fund - - - - - - - - - - - - - Debt Service Funds 1,018,019 - - - - 20,614 - 1,038,633 - - - - 1,038,633 Facilities Management Fund - - - - - - - - 46,350 10,300 - 56,650 56,650 EDA Fund - - - - - - - - - - - - - Debt Service - 5,019,318 - - - - - 5,019,318 - - - - 5,019,318 Subtotal 1,018,019$ 5,019,318$ -$ -$ -$ 20,614$ -$ 6,057,951$ 941,147$ 355,300$ 81,000$ 1,377,447$ 7,435,398$ Total Expenditures / Uses 13,076,598$ 5,019,318$ 11,250$ -$ 872,704$ 213,406$ 232,140$ 160,825$ 19,586,241$ 6,025,897$ 4,461,398$ 1,388,206$ 11,875,501$ 31,461,742$ Change in Fund Balance (14,758)$ (279,112)$ 25,883$ 438,000$ (146,110)$ 6,000$ 449,510$ (9,825)$ 469,588$ (769,701)$ (435,858)$ (468,415)$ (1,673,974)$ (1,204,386)$ 1 of 2 Exhibit B2017 Property Tax Levy Comparison CC Worksession 11.14.2016 Change 15 - 16 Property Taxes 2016 2017 Amount Percent Levy - Tax Capacity General Fund - Operating 7,172,792$ 7,271,555$ 98,763$ 1.38% Debt Service Funds 2,340,850 2,628,937 288,087 12.31% Revolving Equipment Fund 325,000 375,000 50,000 15.38% Revolving Park Equipment Fund - 213,406 213,406 n/a Facilities Management Fund - - - n/a 9,838,642$ 10,488,898$ 650,256$ 6.61% Levy - Market Value - General Fund 1,084,719 1,018,019 (66,700) -6.15% Levy - Economic Dev Authority 155,000 140,000 (15,000) -9.68% Total Levy 11,078,361$ 11,646,917$ 568,556$ 5.13% 7,172,792$ 7,484,961$ 312,169$ 4.35% 2017 Budget Expenditure Comparisons (2016 Original Budgets) Capital Revolving Revolving Park Facilities Total Total General Debt Service Cable Park Equipment Equipment Management EDA Governmental Water Sewer Water Quality Enterprise Budgeted Fund Funds Fund Fund Fund Fund Fund Funds Fund Fund Fund Funds Funds 2017 Total Expenditures / Uses 13,076,598$ 5,019,318$ 11,250$ -$ 872,704$ 213,406$ 232,140$ 160,825$ 19,586,241$ 6,025,897$ 4,461,398$ 1,388,206$ 11,875,501$ 31,461,742$ 2016 Total Expenditures / Uses 12,945,738$ 5,110,172$ 6,360$ 340,000$ 1,200,955$ -$ 746,406$ 181,425$ 20,531,056$ 5,095,575$ 2,932,301$ 963,553$ 8,991,429$ 29,522,485$ Change 2016 to 2017 ($)130,860$ (90,854)$ 4,890$ (340,000)$ (328,251)$ 213,406$ (514,266)$ (20,600)$ (944,815)$ 930,322$ 1,529,097$ 424,653$ 2,884,072$ 1,939,257$ Change 2016 to 2017 (%)1.01%-1.78%76.89%-100.00%-27.33%n/a -68.90%-11.35%-4.60%18.26%52.15%44.07%32.08%6.57% 2017 Budget Expenditure Comparisons (2016 Amended Budgets) Capital Revolving Revolving Park Facilities Total Total General Debt Service Cable Park Equipment Equipment Management EDA Governmental Water Sewer Water Quality Enterprise Budgeted Fund Funds Fund Fund Fund Fund Fund Funds Fund Fund Fund Funds Funds 2017 Total Expenditures / Uses 13,076,598$ 5,019,318$ 11,250$ -$ 872,704$ 213,406$ 232,140$ 160,825$ 19,586,241$ 6,025,897$ 4,461,398$ 1,388,206$ 11,875,501$ 31,461,742$ 2016 Total Expenditures / Uses 13,008,738$ 5,110,172$ 6,360$ 170,000$ 1,200,955$ -$ 746,406$ 181,425$ 20,424,056$ 5,095,575$ 2,932,301$ 963,553$ 8,991,429$ 29,415,485$ Change 2016 to 2017 ($)67,860$ (90,854)$ 4,890$ (170,000)$ (328,251)$ 213,406$ (514,266)$ (20,600)$ (837,815)$ 930,322$ 1,529,097$ 424,653$ 2,884,072$ 2,046,257$ Change 2016 to 2017 (%)0.52%-1.78%76.89%-100.00%-27.33%n/a -68.90%-11.35%-4.10%18.26%52.15%44.07%32.08%6.96% Revolving Revolving General Park Equipment Equipment Fund Fund Fund 2017 Total Expenditures / Uses 13,076,598$ 213,406$ 13,290,004$ 213,406 2016 Total Expenditures / Uses 13,008,738$ 1 - Budgeted in General Fund in 2016 13,008,738$ 230,477 Change 2016 to 2017 ($)67,860$ 281,266$ (17,071)$ Change 2016 to 2017 (%)0.52%2.16%-7.41% Combined General Fund & Revolving Park Equipment Fund Combined General Fund & Revolving Park Equipment Fund Budgets 1 - $230,477 of Park Equipment expenditures were budgeted in the General Fund in 2016. These expenditures are budgeted separately in the Revolving Park Equipment Fund in 2017. This is consistent with the city's budget process for F410 (Revolving Equipment Fund) and F440 (Facilities Maintenance Fund) 2 Council Workshop 11.14.2016 2015 2016 2016 2017 2017 2017 BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED CLASSIFICATION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE Fund 101 - GENERAL FUND Taxes 8,087,428 8,257,512 8,257,512 8,289,574 0.39 32,062 Charges for Services 1,653,561 1,714,306 1,714,306 1,741,511 1.59 27,205 Licenses and Permits 587,464 630,495 630,495 584,220 (7.34) (46,275) Intergovernmental 1,573,865 1,535,235 1,535,235 1,542,735 0.49 7,500 Fines and Forfeitures 1,390 Miscellaneous Revenues 425,561 275,550 275,550 173,800 (36.93) (101,750) Sale of assets 7,130 Transfers in 355,520 532,640 362,640 430,000 18.57 67,360 Debt Issued 300,000 300,000 TOTAL REVENUES -FUND 101 12,691,919 12,945,738 12,775,738 13,061,840 2.24 286,102 DEBT SERVICE FUNDS Taxes 1,876,204 2,340,850 2,340,850 2,628,937 12.31 288,087 Miscellaneous Revenues 1,241,923 786,852 786,852 497,634 (36.76) (289,218) Transfer In 1,794,299 1,697,997 1,697,997 1,613,635 (4.97) (84,362) Debt Issued 5,529,906 TOTAL REVENUES - DEBT SERVICE FUNDS 10,442,332 4,825,699 4,825,699 4,740,206 (1.77) (85,493) Fund 210 - CABLE FRANCHISE FUND Charges for Services 5,133 5,133 5,133 37,133 623.42 32,000 TOTAL REVENUES -FUND 210 5,133 5,133 5,133 37,133 623.42 32,000 Fund 225 - CAPITAL PARK FUND Charges for Services 123,710 590,400 590,400 429,000 (27.34) (161,400) Miscellaneous Revenues 15,659 7,000 7,000 9,000 28.57 2,000 TOTAL REVENUES -FUND 225 139,369 597,400 597,400 438,000 (26.68) (159,400) Exhibit C Revenues BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Budget level: Finance Review From Amended Budget Page 1 of 7 Council Workshop 11.14.2016 2015 2016 2016 2017 2017 2017 BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED CLASSIFICATION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE Exhibit C Revenues BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Budget level: Finance Review From Amended Budget Fund 240 - EDA SPECIAL REVENUE FUND Taxes 158,731 155,000 155,000 140,000 (9.68) (15,000) Charges for Services 7,438 10,000 10,000 8,500 (15.00) (1,500) Intergovernmental 17,165 Miscellaneous Revenues 2,994 500 500 2,500 400.00 2,000 TOTAL REVENUES -FUND 240 186,328 165,500 165,500 151,000 (8.76) (14,500) Fund 410 - REVOLVING EQUIPMENT FUND Taxes 250,033 325,000 325,000 375,000 15.38 50,000 Miscellaneous Revenues 21,391 15,067 15,067 10,594 (29.69) (4,473) Sale of assets 6,240 24,000 24,000 (100.00) (24,000) Other 101,097 Transfers in 141,000 141,000 141,000 341,000 141.84 200,000 Debt Issued 400,000 400,000 (100.00) (400,000) TOTAL REVENUES -FUND 410 519,761 905,067 905,067 726,594 (19.72) (178,473) Fund 430 - REVOLVING PARK EQUIP FUND Taxes 213,406 213,406 Miscellaneous Revenues 7,896 6,000 6,000 TOTAL REVENUES -FUND 430 7,896 219,406 219,406 Fund 440 - FACILITIES MANAGEMENT FUND Miscellaneous Revenues 13,672 8,029 8,029 5,000 (37.73) (3,029) Transfers in 50,000 55,000 55,000 56,650 3.00 1,650 Debt Issued 620,000 620,000 620,000 TOTAL REVENUES -FUND 440 63,672 683,029 683,029 681,650 (0.20) (1,379) Page 2 of 7 Council Workshop 11.14.2016 2015 2016 2016 2017 2017 2017 BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED CLASSIFICATION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE Exhibit C Revenues BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Budget level: Finance Review From Amended Budget Fund 601 - WATER FUND Charges for Services 4,507,934 3,764,536 3,764,536 4,116,196 9.34 351,660 Miscellaneous Revenues 72,792 60,000 60,000 40,000 (33.33) (20,000) Transfers in 250,000 250,000 Debt Issued 950,000 950,000 850,000 (10.53) (100,000) TOTAL REVENUES -FUND 601 4,580,726 4,774,536 4,774,536 5,256,196 10.09 481,660 Fund 602 - STORM WATER UTILITY Charges for Services 1,130,935 838,537 838,537 876,921 4.58 38,384 Intergovernmental 42,402 34,790 34,790 34,790 Miscellaneous Revenues 9,966 10,000 10,000 8,080 (19.20) (1,920) TOTAL REVENUES -FUND 602 1,183,303 883,327 883,327 919,791 4.13 36,464 Fund 604 - SEWER FUND Charges for Services 3,103,951 2,797,490 2,797,490 3,152,730 12.70 355,240 Miscellaneous Revenues 34,017 40,000 40,000 22,810 (42.98) (17,190) Debt Issued 850,000 850,000 TOTAL REVENUES -FUND 604 3,137,968 2,837,490 2,837,490 4,025,540 41.87 1,188,050 TOTAL REVENUES - ALL FUNDS 32,958,407 28,622,919 28,452,919 30,257,356 6.34 1,804,437 From Original Budget 2017 2017 PROPOSED PROPOSED % CHANGE AMT CHANGE 5.71 1,634,437 Page 3 of 7 Council Workshop 11.14.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED DEPARTMENTDESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE Fund 101 - GENERAL FUND 41110.00 MAYOR & COUNCIL 58,532 55,409 55,409 58,193 5.02 2,784 41130.00 ORDINANCE 6,952 7,500 7,500 7,500 41320.00 ADMINISTRATION 375,542 404,081 404,081 409,228 1.27 5,147 41330.00 BOARDS & COMMISSIONS 10,137 10,539 10,539 10,689 1.42 150 41410.00 ELECTIONS 84,750 29,640 29,640 (100.00) (29,640) 41520.00 FINANCE 411,253 444,977 444,977 459,966 3.37 14,989 41540.00 INTERNAL AUDITING 30,748 28,150 28,150 28,150 41550.00 ASSESSING 152,155 169,750 169,750 187,250 10.31 17,500 41610.00 LEGAL 233,507 200,000 200,000 200,000 41820.00 HUMAN RESOURCES 88,935 154,831 154,831 163,605 5.67 8,774 41830.00 COMMUNICATIONS 88,443 114,393 114,393 119,708 4.65 5,315 41910.00 COMMUNITY DEVELOPMENT 294,664 337,359 337,359 347,273 2.94 9,914 41920.00 INFORMATION TECHNOLOGY 321,239 336,161 336,161 345,585 2.80 9,424 41940.00 FACILITIES - CITY HALL 499,483 452,059 452,059 485,854 7.48 33,795 42100.00 POLICE 3,351,784 3,542,365 3,554,365 3,730,730 4.96 176,365 42200.00 FIRE 880,918 902,032 902,032 905,149 0.35 3,117 42400.00 BUILDING INSPECTION 553,671 595,843 595,843 638,325 7.13 42,482 42500.00 EMERGENCY MANAGEMENT 9,577 9,750 9,750 11,802 21.05 2,052 42700.00 ANIMAL CONTROL 25,200 26,448 26,448 26,448 43050.00 ENGINEERING 361,665 387,626 387,626 385,272 (0.61) (2,354) 43100.00 STREET 1,384,196 1,385,392 1,406,392 1,393,754 (0.90) (12,638) 43400.00 CENTRAL GARAGE 332,454 380,369 380,369 404,554 6.36 24,185 45100.00 RECREATION 343,752 406,218 406,218 394,072 (2.99) (12,146) 45200.00 PARKS 1,337,706 1,433,838 1,463,838 1,292,709 (11.69) (171,129) 45500.00 LIBRARIES 61,437 46,289 46,289 52,763 13.99 6,474 49999.00 CONTINGENT RESERVE 6,213 80000.00 Transfers to other Funds 1,036,243 1,084,719 1,084,719 1,018,019 (6.15) (66,700) TOTAL EXPENDITURES - FUND 101 12,341,156 12,945,738 13,008,738 13,076,598 0.52 67,860 Exhibit C BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditures Budget level: Finance Review From Amended Budget 4 of 7 Council Workshop 11.14.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED DEPARTMENTDESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE Exhibit C BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditures Budget level: Finance Review From Amended Budget DEBT SERVICE FUNDS 47000.00 DEBT SERVICE 4,426,271 5,110,172 5,110,172 5,019,318 (1.78) (90,854) TOTAL EXPENDITURES - DEBT SERVICE FUNDS 4,426,271 5,110,172 5,110,172 5,019,318 (1.78) (90,854) Fund 210 - CABLE FRANCHISE FUND APPROPRIATIONS 41340.00 PUBLIC CABLE ACCESS 4,540 6,360 6,360 11,250 76.89 4,890 TOTAL EXPENDITURES - FUND 210 4,540 6,360 6,360 11,250 76.89 4,890 Fund 225 - CAPITAL PARK FUND APPROPRIATIONS 45040.00 PIKE LAKE PARK 3,346 45146.00 Eagle Creek/Brooksville Hills 170,000 170,000 (100.00) (170,000) 45147.00 MARKLEY LAKE TRAIL 1,169 45200.00 PARKS 309,230 80000.00 Transfers to other Funds 62,356 170,000 TOTAL EXPENDITURES - FUND 225 376,101 340,000 170,000 (100.00) (170,000) Fund 240 - EDA SPECIAL REVENUE FUND APPROPRIATIONS 46500.00 ECONOMIC DEVELOPMENT 143,282 153,775 153,775 151,325 (1.59) (2,450) 46503.00 TECH VILLAGE INCUBATOR 16,278 27,650 27,650 9,500 (65.64) (18,150) TOTAL EXPENDITURES - FUND 240 159,560 181,425 181,425 160,825 (11.35) (20,600) 5 of 7 Council Workshop 11.14.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED DEPARTMENTDESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE Exhibit C BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditures Budget level: Finance Review From Amended Budget Fund 410 - REVOLVING EQUIPMENT FUND APPROPRIATIONS 42100.00 POLICE 94,932 98,116 98,116 124,700 27.09 26,584 42100.06 POLICE FORFEITURES 70,422 42200.00 FIRE 107,198 103,000 103,000 (100.00) (103,000) 43100.00 STREET 423,244 435,690 435,690 224,334 (48.51) (211,356) 43400.00 CENTRAL GARAGE 21,028 20,000 20,000 20,000 45200.00 PARKS 97,286 544,149 544,149 92,185 (83.06) (451,964) 49400.00 WATER 39,318 4,635 4,635 49420.00 WATER QUALITY 89,831 49450.00 SEWER 2,500 406,850 406,850 TOTAL EXPENDITURES - FUND 410 945,759 1,200,955 1,200,955 872,704 (27.33) (328,251) Fund 430 - REVOLVING PARK EQUIP FUND APPROPRIATIONS 45200.00 PARKS 213,406 213,406 TOTAL EXPENDITURES - FUND 430 213,406 213,406 Fund 440 - FACILITIES MANAGEMENT FUND APPROPRIATIONS 41910.00 COMMUNITY DEVELOPMENT 827 41960.00 GESP 2,323,247 42100.00 POLICE 44,558 44,558 (100.00) (44,558) 42200.00 FIRE 5,850 36,284 36,284 17,484 (51.81) (18,800) 45100.00 RECREATION 6,642 45500.00 LIBRARIES 6,872 79,961 79,961 49400.00 WATER 12,400 619,950 619,950 114,081 (81.60) (505,869) 80000.00 Transfers to other Funds 81,381 45,614 45,614 20,614 (54.81) (25,000) TOTAL EXPENDITURES - FUND 440 2,437,219 746,406 746,406 232,140 (68.90) (514,266) 6 of 7 Council Workshop 11.14.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED DEPARTMENTDESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE Exhibit C BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditures Budget level: Finance Review From Amended Budget Fund 601 - WATER FUND APPROPRIATIONS 41520.00 FINANCE 77,488 87,683 87,683 86,977 (0.81) (706) 49400.00 WATER 2,269,667 4,179,428 4,179,428 4,997,773 19.58 818,345 80000.00 Transfers to other Funds 2,279,145 828,464 828,464 941,147 13.60 112,683 TOTAL EXPENDITURES - FUND 601 4,626,300 5,095,575 5,095,575 6,025,897 18.26 930,322 Fund 602 - STORM WATER UTILITY APPROPRIATIONS 49420.00 WATER QUALITY 560,822 942,553 942,553 1,307,206 38.69 364,653 80000.00 Transfers to other Funds 321,769 21,000 21,000 81,000 285.71 60,000 TOTAL EXPENDITURES - FUND 602 882,591 963,553 963,553 1,388,206 44.07 424,653 Fund 604 - SEWER FUND APPROPRIATIONS 41520.00 FINANCE 77,442 87,683 87,683 86,977 (0.81) (706) 49450.00 SEWER 2,391,487 2,593,298 2,593,298 4,019,121 54.98 1,425,823 80000.00 Transfers to other Funds 1,343,820 251,320 251,320 355,300 41.37 103,980 TOTAL EXPENDITURES - FUND 604 3,812,749 2,932,301 2,932,301 4,461,398 52.15 1,529,097 TOTAL EXPENDITURES - ALL FUNDS 30,012,246 29,522,485 29,415,485 31,461,742 6.96 2,046,257 From Original Budget 2017 2017 PROPOSED PROPOSED % CHANGE AMT CHANGE 6.57 1,939,257 7 of 7 Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 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 7,368,685 7,482,395 7,482,395 7,476,303 (0.08) (6,092) 31020.00 Delinquent Property Taxes - General Purp 48,336 31040.00 Fiscal Disparities 669,445 775,117 775,117 813,271 4.92 38,154 33423.00 Market Value Credit Aid 962 TAXES 8,087,428 8,257,512 8,257,512 8,289,574 0.39 32,062 LICENSES AND PERMITS 32100.00 Business Licenses 1,200 1,100 1,100 800 (27.27) (300) 32110.00 Liquor Licenses 69,070 69,990 69,990 77,290 10.43 7,300 32160.00 Refuse Haulers 3,650 3,650 3,650 3,450 (5.48) (200) 32170.00 Outdoor Concert Permits 1,450 1,150 1,150 1,150 32180.00 Cigarette Licenses 2,500 2,250 2,250 2,500 11.11 250 32210.00 Building Permits 392,194 471,800 471,800 395,420 (16.19) (76,380) 32211.00 Retainage Forfeiture 6,083 32215.00 Mechanical Permits 51,535 32,770 32,770 45,165 37.82 12,395 32230.00 Plumbing Permits 41,871 31,285 31,285 42,690 36.46 11,405 32231.00 Sewer/Water Inspection 7,671 7,725 7,725 6,180 (20.00) (1,545) 32232.00 Plumbing Registrations 1,175 1,200 1,200 1,200 32240.00 Animal Licenses 3,615 3,750 3,750 3,750 32260.00 Burning Permits 2,850 2,625 2,625 2,625 32270.00 Short-term Rental Fee 2,600 1,200 1,200 2,000 66.67 800 LICENSES AND PERMITS 587,464 630,495 630,495 584,220 (7.34) (46,275) BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Revenue Details by Account Budget level: Finance Review From Amended Budget Exhibit D 1 of 10 Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Revenue Details by Account Budget level: Finance Review From Amended Budget Exhibit D CHARGES FOR SERVICES 31810.00 Franchise Taxes 604,997 595,000 595,000 603,000 1.34 8,000 34103.00 Zoning & Subdivision Fees 26,626 17,050 17,050 20,650 21.11 3,600 34104.00 Plan Check Fees 233,752 253,396 253,396 243,474 (3.92) (9,922) 34105.00 Sale of Maps/Publications - Reports 2,196 1,000 1,000 1,000 34107.00 Assessment Searches - Reports 570 400 400 400 34109.00 Project Admin/Eng Fees 273,943 343,000 343,000 343,000 34203.00 Accident/Warrant Reports - Reports 80 780 780 (100.00) (780) 34304.00 PEG Access Fees 32,952 34,000 34,000 32,000 (5.88) (2,000) 34731.00 Softball Fees 22,619 25,000 25,000 11,000 (56.00) (14,000) 34735.00 Recreation Program Fees 44,591 40,000 40,000 47,000 17.50 7,000 34740.00 Concessions - Park Fees 750 750 (100.00) (750) 34760.01 Facility Rental - Regular 72,757 73,361 73,361 74,021 0.90 660 34761.00 Studio/Pavilion Rental 15,844 15,000 15,000 15,000 34762.00 Park Shelter Rental 14,008 14,000 14,000 14,500 3.57 500 34765.01 Tower Leases 243,499 243,069 243,069 267,966 10.24 24,897 34780.00 Park Admission Fees 17,964 15,000 15,000 29,000 93.33 14,000 34783.00 City Contract Services 47,163 43,500 43,500 39,500 (9.20) (4,000) CHARGES FOR SERVICES 1,653,561 1,714,306 1,714,306 1,741,511 1.59 27,205 2 of 10 Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Revenue Details by Account Budget level: Finance Review From Amended Budget Exhibit D INTERGOVERNMENTAL 33160.10 Fed Aids/Grants - Operating Grants 4,529 33160.11 Fed Aids/Grants - Operating Police 15,277 18,000 18,000 18,000 33401.00 Local Government Aid 11,905 15,180 15,180 15,180 33416.01 State Aid - Police Train 8,830 7,800 7,800 7,800 33416.02 State Police Aid-Ins Prem 189,421 175,000 175,000 175,000 33417.00 State Aid - Fire Training 5,854 7,000 7,000 7,000 33418.00 State Road & Bridge Aid 316,827 316,827 316,827 316,827 33420.00 State Fire Aid-Ins. Prem.208,087 206,000 206,000 206,000 33422.10 State Aids/Grants - Operating Grants 6,654 33422.11 State Aids/Grants - Operating Police 11,675 33620.00 Township Fire & Resc Aid 279,094 311,068 311,068 311,068 33621.00 Liaison Aid 23,565 45,860 45,860 45,860 33630.00 Metro Council Grants 12,500 12,500 (100.00) (12,500) 33631.00 Payment in Lieu of Taxes 420,000 420,000 420,000 440,000 4.76 20,000 33700.23 Miscellaneous Grants - Capital Parks 72,147 INTERGOVERNMENTAL 1,573,865 1,535,235 1,535,235 1,542,735 0.49 7,500 FINES AND FORFEITURES 35101.00 County Court Fines 1,350 35104.00 Prosecution Restitution 40 FINES AND FORFEITURES 1,390 3 of 10 Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Revenue Details by Account Budget level: Finance Review From Amended Budget Exhibit D MISCELLANEOUS REVENUES 36102.00 County Assess. Collection 366 5,000 5,000 2,500 (50.00) (2,500) 36210.00 Interest Earnings 100,920 120,000 120,000 85,750 (28.54) (34,250) 36225.00 Unrealized Inv.Gain(Loss)14,050 36211.00 Developer Agreements 59,867 55,000 55,000 60,000 9.09 5,000 36212.00 Miscellaneous Revenue 238,492 95,550 95,550 25,550 (73.26) (70,000) 36230.00 Contributions & Donations 11,866 MISCELLANEOUS REVENUES 425,561 275,550 275,550 173,800 (36.93) (101,750) SALE OF ASSETS 39102.00 Sale of Property 7,130 SALE OF ASSETS 7,130 TRANSFERS IN 39203.00 Transfer from Other Funds 355,520 532,640 362,640 430,000 18.57 67,360 TRANSFERS IN 355,520 532,640 362,640 430,000 18.57 67,360 DEBT ISSUED 39310.00 G.O. Bond Proceeds 300,000 300,000 DEBT ISSUED 300,000 300,000 TOTAL REVENUES - FUND 101 12,691,919 12,945,738 12,775,738 13,061,840 2.24 286,102 4 of 10 Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Revenue Details by Account Budget level: Finance Review From Amended Budget Exhibit D DEBT SERVICE FUNDS: TAXES 31015.00 Current Property Taxes - Debt Service 1,876,204 2,340,850 2,340,850 2,628,937 12.31 288,087 TAXES 1,876,204 2,340,850 2,340,850 2,628,937 12.31 288,087 SPECIAL ASSESSMENTS 36101.00 City Assess. Collections 787,117 36102.00 County Assess. Collection 350,701 762,607 762,607 457,517 (40.01) (305,090) SPECIAL ASSESSMENTS 1,137,818 762,607 762,607 457,517 (40.01) (305,090) INTEREST (LOSSES) ON INVESTMENTS 36210.00 Interest Earnings 157,892 24,245 24,245 40,117 65.47 15,872 36225.00 Unrealized Inv.Gain(Loss)(120,906) INTEREST (LOSSES) ON INVESTMENTS 36,986 24,245 24,245 40,117 65.47 15,872 MISCELLANEOUS REVENUES 36212.00 Miscellaneous Revenue 67,119 MISCELLANEOUS REVENUES 67,119 TRANSFERS IN 39203.00 Transfer from Other Funds 1,794,299 1,697,997 1,697,997 1,613,635 (4.97) (84,362) TRANSFERS IN 1,794,299 1,697,997 1,697,997 1,613,635 (4.97) (84,362) DEBT ISSUED 39310.00 G.O. Bond Proceeds 5,529,906 DEBT ISSUED 5,529,906 TOTAL REVENUES - DEBT SERVICE FUNDS 10,442,332 4,825,699 4,825,699 4,740,206 (1.77) (85,493) Fund 210 - CABLE FRANCHISE FUND CHARGES FOR SERVICES 34304.00 PEG Access Fees 5,133 5,133 5,133 37,133 623.42 32,000 CHARGES FOR SERVICES 5,133 5,133 5,133 37,133 623.42 32,000 TOTAL REVENUES - FUND 210 5,133 5,133 5,133 37,133 623.42 32,000 5 of 10 Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Revenue Details by Account Budget level: Finance Review From Amended Budget Exhibit D Fund 225 - CAPITAL PARK FUND CHARGES FOR SERVICES 34760.01 Facility Rental - Regular 23,400 23,400 23,400 24,000 2.56 600 34791.00 Dedication Fees 100,310 567,000 567,000 405,000 (28.57) (162,000) CHARGES FOR SERVICES 123,710 590,400 590,400 429,000 (27.34) (161,400) MISCELLANEOUS REVENUES 36210.00 Interest Earnings 11,961 7,000 7,000 9,000 28.57 2,000 36225.00 Unrealized Inv.Gain(Loss)2,143 36230.00 Contributions & Donations 1,555 MISCELLANEOUS REVENUES 15,659 7,000 7,000 9,000 28.57 2,000 TOTAL REVENUES - FUND 225 139,369 597,400 597,400 438,000 (26.68) (159,400) Fund 240 - EDA SPECIAL REVENUE FUND TAXES 31010.00 Current Property Taxes - General Purpos 158,714 155,000 155,000 140,000 (9.68) (15,000) 33423.00 Market Value Credit Aid 17 TAXES 158,731 155,000 155,000 140,000 (9.68) (15,000) INTERGOVERNMENTAL 33610.14 County-City Aids/Grants - Operating EDA 17,165 INTERGOVERNMENTAL 17,165 CHARGES FOR SERVICES 34760.02 Facility Rental - EDA 7,438 10,000 10,000 8,500 (15.00) (1,500) CHARGES FOR SERVICES 7,438 10,000 10,000 8,500 (15.00) (1,500) MISCELLANEOUS REVENUES 36210.00 Interest Earnings 2,607 500 500 2,500 400.00 2,000 36225.00 Unrealized Inv.Gain(Loss)387 MISCELLANEOUS REVENUES 2,994 500 500 2,500 400.00 2,000 TOTAL REVENUES - FUND 240 186,328 165,500 165,500 151,000 (8.76) (14,500) 6 of 10 Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Revenue Details by Account Budget level: Finance Review From Amended Budget Exhibit D Fund 410 - REVOLVING EQUIPMENT FUND TAXES 31010.00 Current Property Taxes - General Purpos 250,033 325,000 325,000 375,000 15.38 50,000 TAXES 250,033 325,000 325,000 375,000 15.38 50,000 MISCELLANEOUS REVENUES 36210.00 Interest Earnings 16,441 15,067 15,067 10,594 (29.69) (4,473) 36225.00 Unrealized Inv.Gain(Loss)4,950 MISCELLANEOUS REVENUES 21,391 15,067 15,067 10,594 (29.69) (4,473) SALE OF ASSETS 39102.00 Sale of Property 6,240 24,000 24,000 (100.00) (24,000) SALE OF ASSETS 6,240 24,000 24,000 (100.00) (24,000) OTHER 39104.00 Forfeiture Property Sales 101,097 OTHER 101,097 TRANSFERS IN 39203.00 Transfer from Other Funds 141,000 141,000 141,000 341,000 141.84 200,000 TRANSFERS IN 141,000 141,000 141,000 341,000 141.84 200,000 DEBT ISSUED 39310.00 G.O. Bond Proceeds 400,000 400,000 (100.00) (400,000) DEBT ISSUED 400,000 400,000 (100.00) (400,000) TOTAL REVENUES - FUND 410 519,761 905,067 905,067 726,594 (19.72) (178,473) 7 of 10 Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Revenue Details by Account Budget level: Finance Review From Amended Budget Exhibit D Fund 430 - REVOLVING PARK EQUIP FUND TAXES 31010.00 Current Property Taxes - General Purpos 213,406 213,406 TAXES 213,406 213,406 MISCELLANEOUS REVENUES 36210.00 Interest Earnings 6,902 6,000 6,000 36225.00 Unrealized Inv.Gain(Loss)994 MISCELLANEOUS REVENUES 7,896 6,000 6,000 TOTAL REVENUES - FUND 430 7,896 0 0 219,406 0 219,406 Fund 440 - FACILITIES MANAGEMENT FUND MISCELLANEOUS REVENUES 36210.00 Interest Earnings 11,841 8,029 8,029 5,000 (37.73) (3,029) 36225.00 Unrealized Inv.Gain(Loss)1,831 MISCELLANEOUS REVENUES 13,672 8,029 8,029 5,000 (37.73) (3,029) TRANSFERS IN 39203.00 Transfer from Other Funds 50,000 55,000 55,000 56,650 3.00 1,650 TRANSFERS IN 50,000 55,000 55,000 56,650 3.00 1,650 DEBT ISSUED 39310.00 G.O. Bond Proceeds 620,000 620,000 620,000 DEBT ISSUED 620,000 620,000 620,000 TOTAL REVENUES - FUND 440 63,672 683,029 683,029 681,650 (0.20) (1,379) 8 of 10 Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Revenue Details by Account Budget level: Finance Review From Amended Budget Exhibit D Fund 601 - WATER FUND MISCELLANEOUS REVENUES 36102.00 County Assess. Collection 4,550 36210.00 Interest Earnings 50,028 60,000 60,000 40,000 (33.33) (20,000) 36225.00 Unrealized Inv.Gain(Loss)8,246 36212.00 Miscellaneous Revenue 9,968 MISCELLANEOUS REVENUES 72,792 60,000 60,000 40,000 (33.33) (20,000) CHARGES FOR SERVICES 37190.00 Miscellaneous Revenue Adj 53 37100.00 Utility Receipts - Water 3,018,320 3,363,646 3,363,646 3,740,806 11.21 377,160 37160.00 Penalties 13,856 7,000 7,000 11,000 57.14 4,000 37110.00 Capital Facility Revenue 253,220 254,340 254,340 264,540 4.01 10,200 37170.00 Water Meter Sales 80,539 104,150 104,150 73,150 (29.76) (31,000) 37175.00 Pressure Reducers 24,089 35,400 35,400 26,700 (24.58) (8,700) 37180.00 Frost Plates 28 37901.00 Contribution (Other Fund)542,506 37902.00 Contribution (Developers)575,323 CHARGES FOR SERVICES 4,507,934 3,764,536 3,764,536 4,116,196 9.34 351,660 TRANSFERS IN 39203.00 Transfer from Other Funds 250,000 250,000 TRANSFERS IN 250,000 250,000 DEBT ISSUED 39310.00 G.O. Bond Proceeds 950,000 950,000 850,000 (10.53) (100,000) DEBT ISSUED 950,000 950,000 850,000 (10.53) (100,000) TOTAL REVENUES - FUND 601 4,580,726 4,774,536 4,774,536 5,256,196 10.09 481,660 Fund 602 - STORM WATER UTILITY INTERGOVERNMENTAL 33160.10 Fed Aids/Grants - Operating Grants 24,000 33422.10 State Aids/Grants - Operating Grants 2,190 34,790 34,790 34,790 33610.20 County-City Aids/Grants - Capital Grants 12,212 33633.00 Watershed Dist Grants/Aid 4,000 INTERGOVERNMENTAL 42,402 34,790 34,790 34,790 9 of 10 Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Revenue Details by Account Budget level: Finance Review From Amended Budget Exhibit D MISCELLANEOUS REVENUES 36210.00 Interest Earnings 9,531 10,000 10,000 8,080 (19.20) (1,920) 36225.00 Unrealized Inv.Gain(Loss)435 MISCELLANEOUS REVENUES 9,966 10,000 10,000 8,080 (19.20) (1,920) CHARGES FOR SERVICES 37160.00 Penalties 3,040 37120.00 Storm Water Revenue 862,204 838,537 838,537 876,921 4.58 38,384 37901.00 Contribution (Other Fund)265,691 CHARGES FOR SERVICES 1,130,935 838,537 838,537 876,921 4.58 38,384 TOTAL REVENUES - FUND 602 1,183,303 883,327 883,327 919,791 4.13 36,464 Fund 604 - SEWER FUND MISCELLANEOUS REVENUES 36210.00 Interest Earnings 27,089 40,000 40,000 22,810 (42.98) (17,190) 36225.00 Unrealized Inv.Gain(Loss)6,928 MISCELLANEOUS REVENUES 34,017 40,000 40,000 22,810 (42.98) (17,190) CHARGES FOR SERVICES 37160.00 Penalties 11,254 7,000 7,000 9,000 28.57 2,000 37102.00 Utility Receipts - Sewer 1,049,942 1,207,960 1,207,960 1,495,800 23.83 287,840 37104.00 Utility Recpt-Sewer MCES 1,118,500 1,327,560 1,327,560 1,387,800 4.54 60,240 37110.00 Capital Facility Revenue 253,229 254,970 254,970 260,130 2.02 5,160 37901.00 Contribution (Other Fund)399,075 37902.00 Contribution (Developers)271,951 CHARGES FOR SERVICES 3,103,951 2,797,490 2,797,490 3,152,730 12.70 355,240 DEBT ISSUED 39310.00 G.O. Bond Proceeds 850,000 850,000 DEBT ISSUED 850,000 850,000 TOTAL REVENUES - FUND 604 3,137,968 2,837,490 2,837,490 4,025,540 41.87 1,188,050 TOTAL REVENUES - ALL FUNDS 32,958,407 28,622,919 28,452,919 30,257,356 6.34 1,804,437 10 of 10 Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 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 10,850 7,000 7,000 9,000 28.57 2,000 51450.00 Social Security Contributions 670 434 434 558 28.57 124 51451.00 Medicare Contributions 725 670 670 699 4.33 29 51460.00 PERA Contributions 1,959 1,959 1,959 1,959 51477.00 Workers Compensation Insurance 119 146 146 147 0.68 1 52010.00 Office Supplies 42 300 300 300 53310.10 Training and Employee Development 4,766 5,250 5,250 6,000 14.29 750 54320.00 Miscellaneous Expense 221 470 470 350 (25.53) (120) Totals for dept 41110.00-MAYOR & COUNCIL 58,532 55,409 55,409 58,193 5.02 2,784 Dept 41130.00-ORDINANCE 53510.00 Required Notice Publication 6,952 7,500 7,500 7,500 Totals for dept 41130.00-ORDINANCE 6,952 7,500 7,500 7,500 Dept 41320.00-ADMINISTRATION 51100.01 Wages - Full Time 208,656 242,020 242,020 244,149 0.88 2,129 51100.02 Wages - Part Time 15,565 51100.08 Wages - Longevity 22,500 22,500 22,500 22,500 51110.01 Overtime - Full Time 221 51208.01 Sick Leave - Buy Down 3,472 3,480 3,480 3,353 (3.65) (127) 51220.01 Allowances - Auto Allowance 5,400 5,400 5,400 5,400 51400.00 Compensated Absences 1,207 1,323 1,323 1,333 0.76 10 51450.00 Social Security Contributions 12,254 14,087 14,087 14,298 1.50 211 51451.00 Medicare Contributions 3,496 3,964 3,964 3,993 0.73 29 51460.00 PERA Contributions 17,340 20,244 20,244 20,404 0.79 160 51470.00 Health Insurance 23,506 26,456 26,456 28,291 6.94 1,835 BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level: Finance Review From Amended Budget Exhibit E Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level: Finance Review From Amended Budget Exhibit E 51472.00 Retiree HCSP Contributions 480 555 555 780 40.54 225 51473.00 Dental Insurance 1,194 1,440 1,440 1,440 51474.00 Life Insurance 1,898 1,912 1,912 1,926 0.73 14 51477.00 Workers Compensation Insurance 1,424 1,247 1,247 1,220 (2.17) (27) 52010.00 Office Supplies 5,688 3,250 3,250 3,250 53100.80 Professional Services - General 5,191 10,000 10,000 10,000 53210.00 Telecommunications 1,037 1,320 1,320 1,320 53310.10 Training and Employee Development 1,860 2,550 2,550 2,550 54310.00 Memberships and Subscriptions 43,048 42,333 42,333 43,021 1.63 688 54320.00 Miscellaneous Expense 105 Totals for dept 41320.00-ADMINISTRATION 375,542 404,081 404,081 409,228 1.27 5,147 Dept 41330.00-BOARDS & COMMISSIONS 51100.05 Wages - Commissioners 8,600 9,000 9,000 9,000 51450.00 Social Security Contributions 533 558 558 558 51451.00 Medicare Contributions 125 131 131 131 53310.10 Training and Employee Development 397 500 500 500 54310.00 Memberships and Subscriptions 482 350 350 500 42.86 150 Totals for dept 41330.00-BOARDS & COMMISSIONS 10,137 10,539 10,539 10,689 1.42 150 Dept 41410.00-ELECTIONS 51100.07 Wages - Election Judge 24,640 24,640 (100.00) (24,640) 52050.00 Operating Supplies 3,000 3,000 (100.00) (3,000) 52400.10 Small Equipment - General 84,750 53310.10 Training and Employee Development 2,000 2,000 (100.00) (2,000) Totals for dept 41410.00-ELECTIONS 84,750 29,640 29,640 (100.00) (29,640) Dept 41520.00-FINANCE 51100.01 Wages - Full Time 313,823 338,994 338,994 345,329 1.87 6,335 51208.01 Sick Leave - Buy Down 1,356 1,359 1,359 1,349 (0.74) (10) Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level: Finance Review From Amended Budget Exhibit E 51400.00 Compensated Absences 1,576 1,695 1,695 1,727 1.89 32 51450.00 Social Security Contributions 19,083 21,102 21,102 21,495 1.86 393 51451.00 Medicare Contributions 4,463 4,935 4,935 5,027 1.86 92 51460.00 PERA Contributions 23,536 25,425 25,425 25,900 1.87 475 51470.00 Health Insurance 28,194 31,002 31,002 37,275 20.23 6,273 51472.00 Retiree HCSP Contributions 1,000 1,000 1,000 1,200 20.00 200 51473.00 Dental Insurance 1,467 1,590 1,590 1,920 20.75 330 51474.00 Life Insurance 246 259 259 259 51477.00 Workers Compensation Insurance 1,795 1,703 1,703 1,680 (1.35) (23) 52010.00 Office Supplies 2,296 1,425 1,425 1,425 52400.10 Small Equipment - General 200 200 200 53100.80 Professional Services - General 3,346 3,098 3,098 3,105 0.23 7 53120.10 Bank Service Fees 6,729 7,285 7,285 7,285 53210.00 Telecommunications 243 660 660 53310.10 Training and Employee Development 1,195 2,985 2,985 2,985 54310.00 Memberships and Subscriptions 811 845 845 1,070 26.63 225 54320.00 Miscellaneous Expense 94 75 75 75 Totals for dept 41520.00-FINANCE 411,253 444,977 444,977 459,966 3.37 14,989 Dept 41540.00-INTERNAL AUDITING 53010.00 Audit Services 30,748 28,150 28,150 28,150 Totals for dept 41540.00-INTERNAL AUDITING 30,748 28,150 28,150 28,150 Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level: Finance Review From Amended Budget Exhibit E Dept 41550.00-ASSESSING 53100.50 Professional Services - Property Assessm 150,000 167,500 167,500 185,000 10.45 17,500 53100.80 Professional Services - General 2,155 2,250 2,250 2,250 Totals for dept 41550.00-ASSESSING 152,155 169,750 169,750 187,250 10.31 17,500 Dept 41610.00-LEGAL 53020.00 Legal Services 233,507 200,000 200,000 200,000 Totals for dept 41610.00-LEGAL 233,507 200,000 200,000 200,000 Dept 41820.00-HUMAN RESOURCES 51100.01 Wages - Full Time 32,694 103,449 103,449 105,269 1.76 1,820 51100.03 Wages - Seasonal/Temporary 14,627 51110.01 Overtime - Full Time 90 51400.00 Compensated Absences 128 517 517 526 1.74 9 51450.00 Social Security Contributions 4,558 6,414 6,414 6,527 1.76 113 51451.00 Medicare Contributions (1,011) 1,500 1,500 1,526 1.73 26 51460.00 PERA Contributions 1,921 7,759 7,759 7,895 1.75 136 51470.00 Health Insurance 1,605 6,781 6,781 7,337 8.20 556 51472.00 Retiree HCSP Contributions 50 50 50 300 500.00 250 51473.00 Dental Insurance 93 370 370 480 29.73 110 51474.00 Life Insurance 14 54 54 54 51477.00 Workers Compensation Insurance 546 424 424 418 (1.42) (6) 52010.00 Office Supplies 323 250 250 250 53100.80 Professional Services - General 15,656 10,000 10,000 10,000 53210.00 Telecommunications 365 660 660 420 (36.36) (240) 53310.10 Training and Employee Development 1,041 450 450 6,450 1,333.33 6,000 53520.00 Public Educational Information 1,088 2,500 2,500 2,500 54310.00 Memberships and Subscriptions 100 54320.00 Miscellaneous Expense 15,047 13,653 13,653 13,653 Totals for dept 41820.00-HUMAN RESOURCES 88,935 154,831 154,831 163,605 5.67 8,774 Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level: Finance Review From Amended Budget Exhibit E Dept 41830.00-COMMUNICATIONS 51100.01 Wages - Full Time 54,972 68,823 68,823 72,600 5.49 3,777 51100.02 Wages - Part Time 1,536 4,464 4,464 4,464 51400.00 Compensated Absences 233 344 344 363 5.52 19 51450.00 Social Security Contributions 3,369 4,544 4,544 4,778 5.15 234 51451.00 Medicare Contributions 788 1,063 1,063 1,117 5.08 54 51460.00 PERA Contributions 4,123 5,162 5,162 5,445 5.48 283 51470.00 Health Insurance 6,780 6,781 6,781 7,337 8.20 556 51472.00 Retiree HCSP Contributions 175 25 25 300 1,100.00 275 51473.00 Dental Insurance 311 370 370 480 29.73 110 51474.00 Life Insurance 46 68 68 68 51477.00 Workers Compensation Insurance 468 399 399 406 1.75 7 52010.00 Office Supplies 23 52050.00 Operating Supplies 69 750 750 750 53100.80 Professional Services - General 1,630 2,000 2,000 2,000 53310.10 Training and Employee Development 61 100 100 100 53520.00 Public Educational Information 12,780 17,500 17,500 17,500 54010.04 Maint Agreements - Equipment 155 54320.00 Miscellaneous Expense 924 2,000 2,000 2,000 Totals for dept 41830.00-COMMUNICATIONS 88,443 114,393 114,393 119,708 4.65 5,315 Dept 41910.00-COMMUNITY DEVELOPMENT 51100.01 Wages - Full Time 218,917 219,240 219,240 221,553 1.06 2,313 51110.01 Overtime - Full Time 4,548 3,000 3,000 4,000 33.33 1,000 51400.00 Compensated Absences 1,094 1,096 1,096 1,108 1.09 12 51450.00 Social Security Contributions 13,065 13,779 13,779 13,984 1.49 205 51451.00 Medicare Contributions 3,055 3,222 3,222 3,271 1.52 49 51460.00 PERA Contributions 16,760 16,668 16,668 16,916 1.49 248 51470.00 Health Insurance 26,009 26,161 26,161 27,956 6.86 1,795 Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level: Finance Review From Amended Budget Exhibit E 51472.00 Retiree HCSP Contributions 602 600 600 600 51473.00 Dental Insurance 1,335 1,330 1,330 1,440 8.27 110 51474.00 Life Insurance 179 178 178 178 51477.00 Workers Compensation Insurance 1,204 1,135 1,135 1,117 (1.59) (18) 52010.00 Office Supplies 1,611 1,700 1,700 1,750 2.94 50 52050.00 Operating Supplies 945 500 500 500 52400.10 Small Equipment - General 250 250 250 53100.80 Professional Services - General 828 26,000 26,000 32,000 23.08 6,000 53210.00 Telecommunications 617 750 750 750 53310.10 Training and Employee Development 1,127 1,000 1,000 1,150 15.00 150 54010.04 Maint Agreements - Equipment 165 4,250 4,250 4,250 54060.00 Rentals - Office Equip.500 500 500 54310.00 Memberships and Subscriptions 1,515 1,000 1,000 2,000 100.00 1,000 54320.00 Miscellaneous Expense 1,088 15,000 15,000 12,000 (20.00) (3,000) Totals for dept 41910.00-COMMUNITY DEVELOPMENT 294,664 337,359 337,359 347,273 2.94 9,914 Dept 41920.00-INFORMATION TECHNOLOGY 51100.01 Wages - Full Time 104,784 111,109 111,109 112,283 1.06 1,174 51400.00 Compensated Absences 524 556 556 561 0.90 5 51450.00 Social Security Contributions 6,376 6,889 6,889 6,962 1.06 73 51451.00 Medicare Contributions 1,491 1,611 1,611 1,628 1.06 17 51460.00 PERA Contributions 7,859 8,333 8,333 8,421 1.06 88 51470.00 Health Insurance 9,324 9,446 9,446 10,162 7.58 716 51472.00 Retiree HCSP Contributions 288 375 375 375 51473.00 Dental Insurance 490 490 490 600 22.45 110 51474.00 Life Insurance 71 71 71 71 51477.00 Workers Compensation Insurance 607 577 577 565 (2.08) (12) 52010.00 Office Supplies 186 52050.00 Operating Supplies 779 1,135 1,135 1,135 52200.01 Repair & Maint Supplies - General (387) 3,000 3,000 4,000 33.33 1,000 Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level: Finance Review From Amended Budget Exhibit E 52400.20 Small Equipment - Technology 18,270 18,270 53100.60 Professional Services - Software Design 9,398 53100.80 Professional Services - General 13,304 3,000 3,000 13,000 333.33 10,000 53210.00 Telecommunications 2,029 2,080 2,080 2,080 53310.10 Training and Employee Development 1,845 2,000 2,000 2,000 54020.00 Software Service Contract 79,542 98,099 98,099 82,609 (15.79) (15,490) 54030.00 Hardware Service Contract 1,376 1,000 1,000 2,472 147.20 1,472 55570.00 Machinery and Equipment 81,353 86,390 86,390 78,391 (9.26) (7,999) Totals for dept 41920.00-INFORMATION TECHNOLOGY 321,239 336,161 336,161 345,585 2.80 9,424 Dept 41940.00-FACILITIES - CITY HALL 51100.01 Wages - Full Time 50,588 53,134 53,134 54,763 3.07 1,629 51110.01 Overtime - Full Time 2,031 51400.00 Compensated Absences 253 266 266 274 3.01 8 51450.00 Social Security Contributions 3,074 3,294 3,294 3,395 3.07 101 51451.00 Medicare Contributions 719 770 770 794 3.12 24 51460.00 PERA Contributions 3,946 3,985 3,985 4,107 3.06 122 51470.00 Health Insurance 9,966 10,660 10,660 11,300 6.00 640 51472.00 Retiree HCSP Contributions 180 180 180 180 51473.00 Dental Insurance 480 480 480 480 51474.00 Life Insurance 58 58 58 58 51477.00 Workers Compensation Insurance 2,919 3,854 3,854 3,850 (0.10) (4) 52200.01 Repair & Maint Supplies - General 277 52200.02 Repair & Maint Supplies - Building 5,502 5,614 5,614 7,000 24.69 1,386 53100.80 Professional Services - General 10,700 9,000 9,000 9,000 53210.00 Telecommunications 15,574 15,840 15,840 15,840 53220.00 Postage/Shipping 15,393 16,350 16,350 16,350 53610.00 Insurance - Gen Liability 97,038 95,788 95,788 101,535 6.00 5,747 53620.00 Insurance - Property 103,672 108,856 108,856 112,122 3.00 3,266 53810.00 Utilities - Electric 65,458 50,315 50,315 51,824 3.00 1,509 Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level: Finance Review From Amended Budget Exhibit E 53820.00 Utilities - Gas 34,711 25,791 25,791 26,564 3.00 773 53830.00 Utilities - Refuse Disposal 1,200 1,051 1,051 1,156 9.99 105 54010.02 Maint Agreements - Buildings 30,104 14,215 14,215 31,690 122.93 17,475 54010.04 Maint Agreements - Equipment 3,591 3,280 3,280 3,280 54010.05 Maint Agreements - Cleaning 23,335 23,270 23,270 24,284 4.36 1,014 54060.00 Rentals - Office Equip.1,264 1,008 1,008 1,008 54320.00 Miscellaneous Expense 10,934 55560.00 Furniture and Office Equipment 6,516 5,000 5,000 5,000 Totals for dept 41940.00-FACILITIES - CITY HALL 499,483 452,059 452,059 485,854 7.48 33,795 Dept 42100.00-POLICE 51100.01 Wages - Full Time 1,998,832 2,129,523 2,129,523 2,214,852 4.01 85,329 51100.02 Wages - Part Time 57,788 86,730 86,730 87,307 0.67 577 51110.01 Overtime - Full Time 267,354 190,500 190,500 244,000 28.08 53,500 51110.04 Overtime - Training 29,437 18,420 18,420 18,420 51208.01 Sick Leave - Buy Down 21,303 12,218 12,218 10,830 (11.36) (1,388) 51220.02 Allowance - Clothing 18,564 17,091 17,091 22,126 29.46 5,035 51400.00 Compensated Absences 10,725 12,126 12,126 12,823 5.75 697 51450.00 Social Security Contributions 13,109 15,610 15,610 14,926 (4.38) (684) 51451.00 Medicare Contributions 32,484 35,590 35,590 37,664 5.83 2,074 51460.00 PERA Contributions 361,992 370,974 370,974 394,517 6.35 23,543 51470.00 Health Insurance 198,364 238,255 238,255 232,210 (2.54) (6,045) 51472.00 Retiree HCSP Contributions 5,413 5,235 5,235 6,060 15.76 825 51473.00 Dental Insurance 10,721 12,269 12,269 13,440 9.54 1,171 51474.00 Life Insurance 1,682 1,890 1,890 1,778 (5.93) (112) 51477.00 Workers Compensation Insurance 62,247 75,280 75,280 77,672 3.18 2,392 52010.00 Office Supplies 5,900 6,190 6,190 6,490 4.85 300 52050.00 Operating Supplies 6,796 7,741 7,741 9,001 16.28 1,260 52051.00 Fuel 60,483 57,862 57,862 57,500 (0.63) (362) 52055.00 Uniforms 18,821 15,060 15,060 15,360 1.99 300 Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level: Finance Review From Amended Budget Exhibit E 52200.01 Repair & Maint Supplies - General 1,809 6,100 6,100 6,600 8.20 500 52200.02 Repair & Maint Supplies - Building 4,077 4,632 4,632 4,632 52400.10 Small Equipment - General 17,272 24,801 36,801 31,529 (14.33) (5,272) 53100.80 Professional Services - General 20,408 26,650 26,650 29,392 10.29 2,742 53210.00 Telecommunications 12,131 12,000 12,000 12,300 2.50 300 53230.00 Telecommunications Equipment 5,390 8,521 8,521 9,504 11.54 983 53310.10 Training and Employee Development 13,707 31,185 31,185 33,630 7.84 2,445 53630.00 Insurance - Auto 7,223 7,440 7,440 7,589 2.00 149 53810.00 Utilities - Electric 30,106 27,349 27,349 28,169 3.00 820 53820.00 Utilities - Gas 10,326 7,715 7,715 7,947 3.01 232 53830.00 Utilities - Refuse Disposal 473 480 480 480 54010.02 Maint Agreements - Buildings 15,451 13,853 13,853 13,968 0.83 115 54010.04 Maint Agreements - Equipment 1,447 6,185 6,185 6,425 3.88 240 54010.05 Maint Agreements - Cleaning 14,554 13,961 13,961 14,545 4.18 584 54020.00 Software Service Contract 1,792 4,200 4,200 8,290 97.38 4,090 54080.00 Rentals - Facility 20,500 20,500 20,500 54300.00 Special Response Team SRT 10,000 10,000 10,000 10,000 54310.00 Memberships and Subscriptions 2,180 7,379 7,379 7,404 0.34 25 54320.00 Miscellaneous Expense 1,423 850 850 850 Totals for dept 42100.00-POLICE 3,351,784 3,542,365 3,554,365 3,730,730 4.96 176,365 Dept 42200.00-FIRE 51100.01 Wages - Full Time 107,608 111,016 111,016 111,571 0.50 555 51100.09 Wages - Volunteer Compensation (firefigh 196,644 222,884 222,884 223,634 0.34 750 51208.01 Sick Leave - Buy Down 2,487 2,492 2,492 2,473 (0.76) (19) 51400.00 Compensated Absences 538 555 555 558 0.54 3 51450.00 Social Security Contributions 12,161 12,207 12,207 12,207 51451.00 Medicare Contributions 4,335 4,501 4,501 4,509 0.18 8 51460.00 PERA Contributions 17,433 17,985 17,985 18,075 0.50 90 51461.01 Fire Relief Pension Contribution 20,000 20,000 20,000 20,000 Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level: Finance Review From Amended Budget Exhibit E 51461.02 Fire Relief Pension Contributions State 208,087 209,000 209,000 209,000 51470.00 Health Insurance 8,995 9,015 9,015 9,654 7.09 639 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 51477.00 Workers Compensation Insurance 48,732 37,979 37,979 37,785 (0.51) (194) 52010.00 Office Supplies 736 500 500 525 5.00 25 52050.00 Operating Supplies 8,844 6,129 6,129 6,129 52051.00 Fuel 12,908 12,825 12,825 12,500 (2.53) (325) 52055.00 Uniforms 27,957 36,300 36,300 36,300 52200.01 Repair & Maint Supplies - General 5,018 7,485 7,485 7,485 52200.02 Repair & Maint Supplies - Building 4,857 7,485 7,485 7,485 52400.10 Small Equipment - General 2,632 21,989 21,989 25,789 17.28 3,800 53210.00 Telecommunications 10,312 10,344 10,344 10,344 53310.10 Training and Employee Development 14,673 20,000 20,000 20,000 53520.00 Public Educational Information 4,925 6,500 6,500 6,500 53630.00 Insurance - Auto 7,172 7,387 7,387 7,535 2.00 148 53810.00 Utilities - Electric 22,929 18,368 18,368 18,919 3.00 551 53820.00 Utilities - Gas 12,631 12,071 12,071 12,433 3.00 362 53830.00 Utilities - Refuse Disposal 1,052 866 866 900 3.93 34 54010.02 Maint Agreements - Buildings 24,141 19,518 19,518 19,518 54010.04 Maint Agreements - Equipment 36,196 24,000 24,000 24,000 54010.05 Maint Agreements - Cleaning 9,717 10,283 10,283 10,773 4.77 490 54080.00 Rentals - Facility 40,998 20,500 20,500 20,500 54310.00 Memberships and Subscriptions 1,768 3,200 3,200 3,200 54320.00 Miscellaneous Expense 3,584 4,000 4,000 4,000 55570.00 Machinery and Equipment 3,800 3,800 (100.00) (3,800) Totals for dept 42200.00-FIRE 880,918 902,032 902,032 905,149 0.35 3,117 Dept 42400.00-BUILDING INSPECTION Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level: Finance Review From Amended Budget Exhibit E 51100.01 Wages - Full Time 414,258 432,409 432,409 437,766 1.24 5,357 51100.03 Wages - Seasonal/Temporary 4,375 15,400 15,400 (100.00) (15,400) 51110.01 Overtime - Full Time 3,033 7,500 7,500 7,500 51208.01 Sick Leave - Buy Down 2,632 2,976 2,976 2,786 (6.38) (190) 51400.00 Compensated Absences 2,071 2,162 2,162 2,189 1.25 27 51450.00 Social Security Contributions 25,736 28,414 28,414 27,779 (2.23) (635) 51451.00 Medicare Contributions 6,019 6,645 6,645 6,496 (2.24) (149) 51460.00 PERA Contributions 31,297 32,993 32,993 33,395 1.22 402 51470.00 Health Insurance 40,451 40,878 40,878 44,147 8.00 3,269 51472.00 Retiree HCSP Contributions 1,110 1,170 1,170 1,170 51473.00 Dental Insurance 2,420 2,420 2,420 2,640 9.09 220 51474.00 Life Insurance 319 319 319 319 51476.00 MN Unemployment Insurance 2,624 2,700 2,700 2,700 51477.00 Workers Compensation Insurance 2,271 1,953 1,953 1,853 (5.12) (100) 52010.00 Office Supplies 3,442 2,000 2,000 2,000 52050.00 Operating Supplies 457 1,000 1,000 1,000 52051.00 Fuel 4,520 5,825 5,825 6,250 7.30 425 52055.00 Uniforms 214 400 400 400 52400.10 Small Equipment - General 15 1,050 1,050 300 (71.43) (750) 53100.80 Professional Services - General 50,000 50,000 53210.00 Telecommunications 2,889 2,916 2,916 2,916 53310.10 Training and Employee Development 2,840 3,600 3,600 3,600 53630.00 Insurance - Auto 304 313 313 319 1.92 6 54310.00 Memberships and Subscriptions 415 400 400 400 54320.00 Miscellaneous Expense (41) 400 400 400 Totals for dept 42400.00-BUILDING INSPECTION 553,671 595,843 595,843 638,325 7.13 42,482 Dept 42500.00-EMERGENCY MANAGEMENT 53310.10 Training and Employee Development 85 1,000 1,000 53810.00 Utilities - Electric 1,467 1,725 1,725 1,777 3.01 52 Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level: Finance Review From Amended Budget Exhibit E 54010.04 Maint Agreements - Equipment 8,025 8,025 8,025 9,025 12.46 1,000 Totals for dept 42500.00-EMERGENCY MANAGEMENT 9,577 9,750 9,750 11,802 21.05 2,052 Dept 42700.00-ANIMAL CONTROL 53100.10 Professional Services - Animal Control 25,200 26,448 26,448 26,448 Totals for dept 42700.00-ANIMAL CONTROL 25,200 26,448 26,448 26,448 Dept 43050.00-ENGINEERING 51100.01 Wages - Full Time 224,062 227,510 227,510 226,117 (0.61) (1,393) 51100.02 Wages - Part Time 25,993 27,550 27,550 27,930 1.38 380 51100.03 Wages - Seasonal/Temporary 11,833 12,000 12,000 12,000 51110.01 Overtime - Full Time 7,860 5,000 5,000 5,000 51208.01 Sick Leave - Buy Down 2,411 2,707 2,707 2,959 9.31 252 51400.00 Compensated Absences 1,250 1,275 1,275 1,270 (0.39) (5) 51450.00 Social Security Contributions 15,789 17,036 17,036 16,988 (0.28) (48) 51451.00 Medicare Contributions 3,692 3,984 3,984 3,973 (0.28) (11) 51460.00 PERA Contributions 19,329 19,505 19,505 19,428 (0.39) (77) 51470.00 Health Insurance 28,249 28,249 28,249 27,369 (3.12) (880) 51472.00 Retiree HCSP Contributions 652 795 795 665 (16.35) (130) 51473.00 Dental Insurance 1,272 1,272 1,272 960 (24.53) (312) 51474.00 Life Insurance 165 165 165 165 51477.00 Workers Compensation Insurance 1,368 1,164 1,164 1,125 (3.35) (39) 52010.00 Office Supplies 1,703 2,200 2,200 2,200 52050.00 Operating Supplies 329 1,200 1,200 1,200 52051.00 Fuel 3,815 2,796 2,796 4,500 60.94 1,704 52055.00 Uniforms 295 300 300 300 52400.10 Small Equipment - General 2,945 5,700 5,700 3,700 (35.09) (2,000) 53100.20 Professional Services - Engineering 1,916 15,000 15,000 15,000 53100.80 Professional Services - General 46 230 230 230 53210.00 Telecommunications 3,470 3,480 3,480 3,480 Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level: Finance Review From Amended Budget Exhibit E 53310.10 Training and Employee Development 792 2,830 2,830 3,000 6.01 170 53630.00 Insurance - Auto 173 178 178 182 2.25 4 54010.04 Maint Agreements - Equipment 88 3,500 3,500 3,500 54020.00 Software Service Contract 1,600 1,600 1,600 1,631 1.94 31 54310.00 Memberships and Subscriptions 568 54320.00 Miscellaneous Expense 400 400 400 Totals for dept 43050.00-ENGINEERING 361,665 387,626 387,626 385,272 (0.61) (2,354) Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level: Finance Review From Amended Budget Exhibit E Dept 43100.00-STREET 51100.01 Wages - Full Time 229,831 263,695 263,695 261,731 (0.74) (1,964) 51100.03 Wages - Seasonal/Temporary 10,000 10,000 (100.00) (10,000) 51110.01 Overtime - Full Time 10,436 23,000 23,000 23,000 51208.01 Sick Leave - Buy Down 122 122 146 19.67 24 51400.00 Compensated Absences 1,152 1,318 1,318 1,309 (0.68) (9) 51450.00 Social Security Contributions 13,884 18,403 18,403 17,662 (4.03) (741) 51451.00 Medicare Contributions 3,247 4,304 4,304 4,131 (4.02) (173) 51460.00 PERA Contributions 18,020 21,502 21,502 21,355 (0.68) (147) 51470.00 Health Insurance 33,658 39,241 39,241 42,269 7.72 3,028 51472.00 Retiree HCSP Contributions 810 818 818 765 (6.48) (53) 51473.00 Dental Insurance 1,673 1,912 1,912 2,160 12.97 248 51474.00 Life Insurance 206 235 235 250 6.38 15 51477.00 Workers Compensation Insurance 18,132 21,532 21,532 20,027 (6.99) (1,505) 52050.00 Operating Supplies 3,052 1,405 1,405 1,905 35.59 500 52051.00 Fuel 40,493 58,563 58,563 52,750 (9.93) (5,813) 52052.00 Shop Material 695 740 740 740 52054.00 Snow and Ice 74,947 79,420 79,420 72,808 (8.33) (6,612) 52055.00 Uniforms 4,074 2,854 2,854 3,728 30.62 874 52200.01 Repair & Maint Supplies - General 103,875 89,008 89,008 104,485 17.39 15,477 52200.02 Repair & Maint Supplies - Building 1,046 1,030 1,030 1,030 52400.10 Small Equipment - General 1,745 4,685 4,685 4,685 52400.30 Small Equipment - Safety 1,424 3,322 3,322 3,322 53100.20 Professional Services - Engineering 2,500 2,500 2,500 53210.00 Telecommunications 581 600 600 600 53310.10 Training and Employee Development 430 4,100 4,100 4,100 53630.00 Insurance - Auto 1,973 2,032 2,032 2,073 2.02 41 53810.00 Utilities - Electric 8,531 515 515 515 53830.00 Utilities - Refuse Disposal 900 900 990 10.00 90 53840.00 Utilities - Street Lighting 197,234 189,537 189,537 195,223 3.00 5,686 Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level: Finance Review From Amended Budget Exhibit E 54010.01 Maint Agreements - General 598,982 514,676 535,676 518,732 (3.16) (16,944) 54020.00 Software Service Contract 6,559 12,000 12,000 12,000 54040.00 Dust Control 5,478 5,900 5,900 8,965 51.95 3,065 54070.00 Rentals - Heavy Equipment 934 4,678 4,678 6,678 42.75 2,000 54310.00 Memberships and Subscriptions 900 845 845 1,120 32.54 275 54320.00 Miscellaneous Expense 194 Totals for dept 43100.00-STREET 1,384,196 1,385,392 1,406,392 1,393,754 (0.90) (12,638) Dept 43400.00-CENTRAL GARAGE 51100.01 Wages - Full Time 117,528 121,056 121,056 121,680 0.52 624 51100.02 Wages - Seasonal/Temporary 14,494 15,000 15,000 19,168 27.79 4,168 51110.01 Overtime - Full Time 509 3,026 3,026 3,026 51208.01 Sick Leave - Buy Down 551 766 766 883 15.27 117 51400.00 Compensated Absences 587 605 605 704 16.36 99 51450.00 Social Security Contributions 7,165 8,671 8,671 8,975 3.51 304 51451.00 Medicare Contributions 1,676 2,028 2,028 2,099 3.50 71 51460.00 PERA Contributions 8,853 9,306 9,306 10,791 15.96 1,485 51470.00 Health Insurance 21,320 21,320 21,320 22,600 6.00 1,280 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 4,542 4,069 4,069 4,082 0.32 13 52010.00 Office Supplies 232 750 750 750 52050.00 Operating Supplies 8,201 7,114 7,114 7,114 52051.00 Fuel (37,533) 52052.00 Shop Material 4,326 5,050 5,050 5,050 52055.00 Uniforms 2,893 2,573 2,573 2,750 6.88 177 52200.01 Repair & Maint Supplies - General 137,569 144,900 144,900 149,247 3.00 4,347 52400.10 Small Equipment - General 7,908 7,000 7,000 7,000 53210.00 Telecommunications 581 600 600 600 Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level: Finance Review From Amended Budget Exhibit E 53310.10 Training and Employee Development 1,000 1,000 1,000 53830.00 Utilities - Refuse Disposal 488 1,000 1,000 1,000 54010.01 Maint Agreements - General 1,616 1,600 1,600 1,600 54020.00 Software Service Contract 723 750 750 750 54310.00 Memberships and Subscriptions 3,750 3,750 5,250 40.00 1,500 54320.00 Miscellaneous Expense 118 54810.00 Minor Service-Contract 19,326 10,000 10,000 10,000 54910.00 Major Service -Contract 7,346 7,000 7,000 17,000 142.86 10,000 Totals for dept 43400.00-CENTRAL GARAGE 332,454 380,369 380,369 404,554 6.36 24,185 Dept 45100.00-RECREATION 51100.01 Wages - Full Time 128,522 133,532 133,532 135,432 1.42 1,900 51100.02 Wages - Part Time 37,240 39,314 39,314 27,101 (31.07) (12,213) 51100.03 Wages - Seasonal/Temporary 48,688 79,900 79,900 85,620 7.16 5,720 51110.01 Overtime - Full Time 387 707 707 730 3.25 23 51400.00 Compensated Absences 829 864 864 813 (5.90) (51) 51450.00 Social Security Contributions 12,988 15,714 15,714 15,431 (1.80) (283) 51451.00 Medicare Contributions 3,037 3,675 3,675 3,609 (1.80) (66) 51460.00 PERA Contributions 12,457 12,963 12,963 12,189 (5.97) (774) 51470.00 Health Insurance 16,625 15,796 15,796 16,991 7.57 1,195 51472.00 Retiree HCSP Contributions 660 660 660 480 (27.27) (180) 51473.00 Dental Insurance 850 850 850 960 12.94 110 51474.00 Life Insurance 112 112 112 112 51477.00 Workers Compensation Insurance 5,902 10,012 10,012 9,528 (4.83) (484) 52010.00 Office Supplies 1,003 650 650 650 52050.00 Operating Supplies 35,203 39,793 39,793 32,697 (17.83) (7,096) 52056.00 Community Events 24,241 24,894 24,894 26,600 6.85 1,706 52500.10 Concessions 702 702 702 53100.40 Professional Services - Instructors 10,445 16,500 16,500 12,000 (27.27) (4,500) 53120.10 Bank Service Fees 3,000 3,000 3,000 Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level: Finance Review From Amended Budget Exhibit E 53210.00 Telecommunications 569 528 528 528 53310.10 Training and Employee Development 160 1,100 1,100 1,900 72.73 800 53520.00 Public Educational Information 1,919 2,000 2,000 2,500 25.00 500 54010.05 Maint Agreements - Cleaning 1,830 2,202 2,202 3,749 70.25 1,547 54310.00 Memberships and Subscriptions 85 750 750 750 Totals for dept 45100.00-RECREATION 343,752 406,218 406,218 394,072 (2.99) (12,146) Dept 45200.00-PARKS 51100.01 Wages - Full Time 461,163 481,577 481,577 475,680 (1.22) (5,897) 51100.03 Wages - Seasonal/Temporary 176,839 195,600 195,600 195,600 51110.01 Overtime - Full Time 28,358 20,000 20,000 20,000 51208.01 Sick Leave - Buy Down 122 122 146 19.67 24 51400.00 Compensated Absences 2,306 2,408 2,408 2,378 (1.25) (30) 51450.00 Social Security Contributions 40,338 43,233 43,233 42,868 (0.84) (365) 51451.00 Medicare Contributions 9,434 10,111 10,111 10,026 (0.84) (85) 51460.00 PERA Contributions 41,503 37,618 37,618 37,176 (1.17) (442) 51470.00 Health Insurance 59,529 60,142 60,142 68,489 13.88 8,347 51472.00 Retiree HCSP Contributions 1,530 1,530 1,530 1,440 (5.88) (90) 51473.00 Dental Insurance 3,050 3,050 3,050 3,600 18.03 550 51474.00 Life Insurance 419 419 419 434 3.58 15 51477.00 Workers Compensation Insurance 23,341 27,246 27,246 26,198 (3.85) (1,048) 52010.00 Office Supplies 499 1,250 1,250 1,000 (20.00) (250) 52050.00 Operating Supplies 23,249 36,000 36,000 7,000 (80.56) (29,000) 52051.00 Fuel 58,698 61,110 61,110 60,000 (1.82) (1,110) 52052.00 Shop Material 1,704 2,000 2,000 2,000 52055.00 Uniforms 4,032 5,100 5,100 7,820 53.33 2,720 52200.01 Repair & Maint Supplies - General 402 52200.02 Repair & Maint Supplies - Building 11 52200.50 Repair & Maint Supplies - Parks 850 52200.51 Repair & Maint Supplies Misc Bldg&Struc 66,335 53,850 53,850 53,850 Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level: Finance Review From Amended Budget Exhibit E 52200.52 Repair & Maint Supplies Irrigation 5,413 7,000 7,000 7,000 52200.53 Repair & Maint Supplies Landscape 3,268 5,000 5,000 5,000 52200.56 Repair & Maint Supplies Trees/Vegetation 14,327 14,500 14,500 14,500 52400.10 Small Equipment - General 3,964 5,000 5,000 5,000 52400.30 Small Equipment - Safety 1,551 3,550 3,550 3,550 53100.80 Professional Services - General 5,249 2,000 2,000 2,000 53210.00 Telecommunications 3,419 3,420 3,420 3,420 53310.10 Training and Employee Development 4,237 3,880 3,880 4,380 12.89 500 53630.00 Insurance - Auto 3,000 3,090 3,090 3,152 2.01 62 53810.00 Utilities - Electric 22,440 24,000 24,000 24,720 3.00 720 53820.00 Utilities - Gas 3,462 5,500 5,500 5,500 53830.00 Utilities - Refuse Disposal 13,402 14,290 14,290 15,719 10.00 1,429 53850.00 Utilities - Park Lighting 54,603 16,280 16,280 36,578 124.68 20,298 54010.50 Maint Agreements - Parks Only 3,200 54010.51 Maint Agreements Misc Bldg & Structures 10,329 9,500 9,500 9,500 54010.52 Maint Agreements Irrigation 1,475 7,250 7,250 7,250 54010.53 Maint Agreements Landscape 36,000 36,000 54010.54 Maint Agreements Electric/Lighting 13,015 8,430 8,430 8,430 54010.55 Maint AgreementsTrails/Sidewalks 20,000 20,000 20,000 54010.56 Maint Agreements Trees & Native Vegi 4,613 22,000 22,000 47,000 113.64 25,000 54070.00 Rentals - Heavy Equipment 17,463 15,605 15,605 17,605 12.82 2,000 54310.00 Memberships and Subscriptions 200 700 700 700 55530.00 Infrastructure 145,486 200,477 230,477 (100.00) (230,477) Totals for dept 45200.00-PARKS 1,337,706 1,433,838 1,463,838 1,292,709 (11.69) (171,129) Dept 45500.00-LIBRARIES 52200.02 Repair & Maint Supplies - Building 3,597 5,000 5,000 53210.00 Telecommunications 1,934 2,280 2,280 2,280 53810.00 Utilities - Electric 17,464 10,758 10,758 11,081 3.00 323 53820.00 Utilities - Gas 8,138 6,073 6,073 6,256 3.01 183 Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level: Finance Review From Amended Budget Exhibit E 53830.00 Utilities - Refuse Disposal 1,200 1,050 1,050 1,155 10.00 105 54010.02 Maint Agreements - Buildings 13,198 9,130 9,130 9,130 54010.05 Maint Agreements - Cleaning 15,906 16,998 16,998 17,861 5.08 863 Totals for dept 45500.00-LIBRARIES 61,437 46,289 46,289 52,763 13.99 6,474 Dept 49999.00-CONTINGENT RESERVE 59999.00 Contingency 6,213 Totals for dept 49999.00-CONTINGENT RESERVE 6,213 Dept 80000.00-Transfers to other Funds 59203.00 Transfers to Other Funds 1,036,243 1,084,719 1,084,719 1,018,019 (6.15) (66,700) Totals for dept 80000.00-Transfers to other Funds 1,036,243 1,084,719 1,084,719 1,018,019 (6.15) (66,700) TOTAL EXPENDITURES -FUND 101 12,341,156 12,945,738 13,008,738 13,076,598 0.52 67,860 Dept 47000.00-DEBT SERVICE 55070.00 Projects - Bond Issuance Costs 92,463 55110.00 Projects - Bond Discount/Premium (143,647) 56010.00 Bond Principal 3,203,474 3,792,365 3,792,365 3,987,634 5.15 195,269 56110.00 Bond Interest 1,231,886 1,097,755 1,097,755 1,025,561 (6.58) (72,194) 56300.00 Other Debt Service Expenses 42,095 220,052 220,052 6,123 (97.22) (213,929) Totals for dept 47000.00-DEBT SERVICE 4,426,271 5,110,172 5,110,172 5,019,318 (1.78) (90,854) TOTAL EXPENDITURES- DEBT SERVICE FUNDS 4,426,271 5,110,172 5,110,172 5,019,318 (1.78) (90,854) DEBT SERVICE FUNDS: Fund 210 - CABLE FRANCHISE FUND Dept 41340.00-PUBLIC CABLE ACCESS 52400.20 Small Equipment - Technology 11,250 11,250 55530.00 Infrastructure 4,540 Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level: Finance Review From Amended Budget Exhibit E 55570.00 Machinery and Equipment 6,360 6,360 (100.00) (6,360) Totals for dept 41340.00-PUBLIC CABLE ACCESS 4,540 6,360 6,360 11,250 76.89 4,890 TOTAL EXPENDITURES -FUND 210 4,540 6,360 6,360 11,250 76.89 4,890 Fund 225 - CAPITAL PARK FUND Dept 45040.00-PIKE LAKE PARK 54320.00 Miscellaneous Expense 3,346 Totals for dept 45040.00-PIKE LAKE PARK 3,346 Dept 45146.00-Eagle Creek/Brooksville Hills 55530.00 Infrastructure 170,000 170,000 (100.00) (170,000) Totals for dept 45146.00-Eagle Creek/Brooksville Hills 170,000 170,000 (100.00) (170,000) Dept 45147.00-MARKLEY LAKE TRAIL 53100.80 Professional Services - General 1,169 Totals for dept 45147.00-MARKLEY LAKE TRAIL 1,169 Dept 45200.00-PARKS 53100.80 Professional Services - General 79,583 55530.00 Infrastructure 229,647 Totals for dept 45200.00-PARKS 309,230 Dept 80000.00-Transfers to other Funds 59203.00 Transfers to Other Funds 62,356 170,000 Totals for dept 80000.00-Transfers to other Funds 62,356 170,000 TOTAL EXPENDITURES -FUND 225 376,101 340,000 170,000 0 (100.00) (170,000) Fund 240 - EDA SPECIAL REVENUE FUND Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level: Finance Review From Amended Budget Exhibit E Dept 46500.00-ECONOMIC DEVELOPMENT 51100.01 Wages - Full Time 89,539 94,404 94,404 96,373 2.09 1,969 51100.05 Wages - Commissioners 1,750 3,000 3,000 3,000 51110.01 Overtime - Full Time 82 51400.00 Compensated Absences 448 472 472 474 0.42 2 51450.00 Social Security Contributions 5,510 6,039 6,039 6,069 0.50 30 51451.00 Medicare Contributions 1,289 1,412 1,412 1,419 0.50 7 51460.00 PERA Contributions 6,722 7,140 7,140 7,176 0.50 36 51470.00 Health Insurance 8,630 8,720 8,720 9,319 6.87 599 51472.00 Retiree HCSP Contributions 238 240 240 240 51473.00 Dental Insurance 475 480 480 480 51474.00 Life Insurance 63 63 63 63 51477.00 Workers Compensation Insurance 503 439 439 428 (2.51) (11) 52010.00 Office Supplies 250 250 250 53020.00 Legal Services 2,500 2,500 2,500 53100.80 Professional Services - General 26,547 24,350 24,350 20,000 (17.86) (4,350) 53210.00 Telecommunications 250 250 250 53310.10 Training and Employee Development 1,200 1,200 1,000 (16.67) (200) 53510.00 Required Notice Publication 500 500 500 54310.00 Memberships and Subscriptions 1,000 750 750 750 54320.00 Miscellaneous Expense 486 1,566 1,566 1,034 (33.97) (532) Totals for dept 46500.00-ECONOMIC DEVELOPMENT 143,282 153,775 153,775 151,325 (1.59) (2,450) Dept 46503.00-TECH VILLAGE INCUBATOR 52010.00 Office Supplies 186 500 500 250 (50.00) (250) 52400.10 Small Equipment - General 500 500 53020.00 Legal Services 210 500 500 53210.00 Telecommunications 5,000 5,000 2,000 (60.00) (3,000) 54095.00 Rent Subsidies 13,500 12,150 12,150 2,250 (81.48) (9,900) 54100.00 Business Assistance 3,000 3,000 2,500 (16.67) (500) Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level: Finance Review From Amended Budget Exhibit E 54310.00 Memberships and Subscriptions 894 2,500 2,500 1,000 (60.00) (1,500) 54320.00 Miscellaneous Expense 498 2,500 2,500 500 (80.00) (2,000) 55560.00 Furniture and Office Equipment 1,000 1,000 (100.00) (1,000) 55570.00 Machinery and Equipment 990 1,000 1,000 (100.00) (1,000) Totals for dept 46503.00-TECH VILLAGE INCUBATOR 16,278 27,650 27,650 9,500 (65.64) (18,150) TOTAL EXPENDITURES -FUND 240 159,560 181,425 181,425 160,825 (11.35) (20,600) Fund 410 - REVOLVING EQUIPMENT FUND Dept 42100.00-POLICE 55550.00 Vehicles 94,932 98,116 98,116 124,700 27.09 26,584 Totals for dept 42100.00-POLICE 94,932 98,116 98,116 124,700 27.09 26,584 Dept 42100.06-POLICE FORFEITURES 54350.00 Agency Forfeit Proceeds 70,422 Totals for dept 42100.06-POLICE FORFEITURES 70,422 Dept 42200.00-FIRE 55550.00 Vehicles 96,196 103,000 103,000 (100.00) (103,000) 55570.00 Machinery and Equipment 11,002 Totals for dept 42200.00-FIRE 107,198 103,000 103,000 (100.00) (103,000) Dept 43100.00-STREET 55550.00 Vehicles 423,244 435,690 435,690 213,210 (51.06) (222,480) 55570.00 Machinery and Equipment 11,124 11,124 Totals for dept 43100.00-STREET 423,244 435,690 435,690 224,334 (48.51) (211,356) Dept 43400.00-CENTRAL GARAGE 55550.00 Vehicles 21,028 20,000 20,000 20,000 Totals for dept 43400.00-CENTRAL GARAGE 21,028 20,000 20,000 20,000 Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level: Finance Review From Amended Budget Exhibit E Dept 45200.00-PARKS 55550.00 Vehicles 97,286 279,645 279,645 32,960 (88.21) (246,685) 55570.00 Machinery and Equipment 264,504 264,504 59,225 (77.61) (205,279) Totals for dept 45200.00-PARKS 97,286 544,149 544,149 92,185 (83.06) (451,964) Dept 49400.00-WATER 55550.00 Vehicles 25,368 4,635 4,635 55570.00 Machinery and Equipment 13,950 Totals for dept 49400.00-WATER 39,318 4,635 4,635 Dept 49420.00-WATER QUALITY 55550.00 Vehicles 89,831 Totals for dept 49420.00-WATER QUALITY 89,831 Dept 49450.00-SEWER 55550.00 Vehicles 406,850 406,850 55570.00 Machinery and Equipment 2,500 Totals for dept 49450.00-SEWER 2,500 406,850 406,850 TOTAL EXPENDITURES -FUND 410 945,759 1,200,955 1,200,955 872,704 (27.33) (328,251) Fund 430 - REVOLVING PARK EQUIP FUND Dept 45200.00-PARKS 55530.00 Infrastructure 213,406 213,406 Totals for dept 45200.00-PARKS 213,406 213,406 TOTAL EXPENDITURES -FUND 430 - 0 0 213,406 - 213,406 Fund 440 - FACILITIES MANAGEMENT FUND Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level: Finance Review From Amended Budget Exhibit E Dept 41910.00-COMMUNITY DEVELOPMENT 55520.00 Building & Building Improvements 827 Totals for dept 41910.00-COMMUNITY DEVELOPMENT 827 Dept 41960.00-GESP 55520.00 Building & Building Improvements 2,323,247 Totals for dept 41960.00-GESP 2,323,247 Dept 42100.00-POLICE 55520.00 Building & Building Improvements 44,558 44,558 (100.00) (44,558) Totals for dept 42100.00-POLICE 44,558 44,558 (100.00) (44,558) Dept 42200.00-FIRE 55520.00 Building & Building Improvements 5,850 36,284 36,284 17,484 (51.81) (18,800) Totals for dept 42200.00-FIRE 5,850 36,284 36,284 17,484 (51.81) (18,800) Dept 45100.00-RECREATION 55520.00 Building & Building Improvements 6,642 Totals for dept 45100.00-RECREATION 6,642 Dept 45500.00-LIBRARIES 55520.00 Building & Building Improvements 6,872 79,961 79,961 Totals for dept 45500.00-LIBRARIES 6,872 79,961 79,961 Dept 49400.00-WATER 55520.00 Building & Building Improvements 12,400 619,950 619,950 114,081 (81.60) (505,869) Totals for dept 49400.00-WATER 12,400 619,950 619,950 114,081 (81.60) (505,869) Dept 80000.00-Transfers to other Funds 59203.00 Transfers to Other Funds 81,381 45,614 45,614 20,614 (54.81) (25,000) Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level: Finance Review From Amended Budget Exhibit E Totals for dept 80000.00-Transfers to other Funds 81,381 45,614 45,614 20,614 (54.81) (25,000) TOTAL EXPENDITURES -FUND 440 2,437,219 746,406 746,406 232,140 (68.90) (514,266) Fund 601 - WATER FUND Dept 41520.00-FINANCE 51100.01 Wages - Full Time 25,223 27,134 27,134 27,269 0.50 135 51100.02 Wages - Part Time 21,155 21,686 21,686 21,815 0.59 129 51110.01 Overtime - Full Time 1,115 1,000 1,000 1,000 51400.00 Compensated Absences (987) 244 244 245 0.41 1 51450.00 Social Security Contributions 2,651 3,089 3,089 3,105 0.52 16 51451.00 Medicare Contributions 620 722 722 726 0.55 4 51460.00 PERA Contributions 3,562 3,661 3,661 3,681 0.55 20 51470.00 Health Insurance 5,330 5,330 5,330 5,650 6.00 320 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 273 271 271 264 (2.58) (7) 52010.00 Office Supplies 173 250 250 250 52400.10 Small Equipment - General 1,500 1,500 (100.00) (1,500) 53120.10 Bank Service Fees 3,998 4,440 4,440 4,440 53220.00 Postage/Shipping 9,841 9,965 9,965 9,964 (0.01) (1) 53310.10 Training and Employee Development 6 245 245 245 53430.00 Printing Services 2,569 2,585 2,585 2,500 (3.29) (85) 54020.00 Software Service Contract 1,485 5,087 5,087 5,349 5.15 262 54310.00 Memberships and Subscriptions 25 25 25 25 Totals for dept 41520.00-FINANCE 77,488 87,683 87,683 86,977 (0.81) (706) Dept 49400.00-WATER 51100.01 Wages - Full Time 435,901 453,444 453,444 460,428 1.54 6,984 Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level: Finance Review From Amended Budget Exhibit E 51100.03 Wages - Seasonal/Temporary 12,745 38,810 38,810 29,159 (24.87) (9,651) 51110.01 Overtime - Full Time 14,127 23,000 23,000 23,000 51208.01 Sick Leave - Buy Down 1,171 1,962 1,962 2,734 39.35 772 51400.00 Compensated Absences 10,507 2,267 2,267 2,302 1.54 35 51450.00 Social Security Contributions 28,175 32,067 32,067 31,949 (0.37) (118) 51451.00 Medicare Contributions 6,589 7,500 7,500 7,472 (0.37) (28) 51460.00 PERA Contributions 33,710 35,733 35,733 36,257 1.47 524 51470.00 Health Insurance 52,015 51,998 51,998 56,043 7.78 4,045 51472.00 Retiree HCSP Contributions 1,364 1,560 1,560 1,560 51473.00 Dental Insurance 2,803 2,803 2,803 3,408 21.58 605 51474.00 Life Insurance 379 379 379 379 51477.00 Workers Compensation Insurance 15,676 14,732 14,732 14,186 (3.71) (546) 51479.00 PERA Pension Expense 14,442 52010.00 Office Supplies 2,849 5,175 5,175 5,000 (3.38) (175) 52050.00 Operating Supplies 1,520 2,120 2,120 52051.00 Fuel 9,460 13,066 13,066 10,750 (17.73) (2,316) 52053.00 Chemicals 80,231 176,000 176,000 120,000 (31.82) (56,000) 52055.00 Uniforms 3,774 2,724 2,724 5,425 99.16 2,701 52200.02 Repair & Maint Supplies - Building 4,281 6,550 6,550 6,550 52200.60 Repair & Maint Supplies Water Fund 2,277 52200.61 Repair & Maint Supplies Wells 6,891 1,871 1,871 7,000 274.13 5,129 52200.62 Repair & Maint Supplies Water Treatment 5,073 27,147 27,147 27,147 52200.63 Repair & Maint Supplies Water Distrib 38,631 84,587 84,587 84,587 52400.10 Small Equipment - General 2,604 4,678 4,678 4,678 52400.20 Small Equipment - Technology 41,386 3,000 3,000 1,100 (63.33) (1,900) 52400.30 Small Equipment - Safety 2,602 3,322 3,322 3,322 52500.20 Water Meters 108,431 277,525 277,525 203,029 (26.84) (74,496) 53100.20 Professional Services - Engineering 58,909 27,500 27,500 73,500 167.27 46,000 53100.70 Professional Services - Water Testing 10,823 23,750 23,750 23,750 53100.80 Professional Services - General 27,500 27,500 27,500 Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level: Finance Review From Amended Budget Exhibit E 53210.00 Telecommunications 18,717 21,425 21,425 21,425 53220.00 Postage/Shipping 199 2,200 2,200 (100.00) (2,200) 53230.00 Telecommunications Equipment 9,272 8,100 8,100 10,300 27.16 2,200 53310.10 Training and Employee Development 11,530 14,800 14,800 15,300 3.38 500 53630.00 Insurance - Auto 1,973 2,032 2,032 2,073 2.02 41 53810.00 Utilities - Electric 136,735 165,226 165,226 170,183 3.00 4,957 53820.00 Utilities - Gas 32,902 36,831 36,831 37,936 3.00 1,105 53830.00 Utilities - Refuse Disposal 508 500 500 500 53860.00 Utilities - Water 254,299 255,000 255,000 255,000 54010.01 Maint Agreements - General 360 54010.02 Maint Agreements - Buildings 30,938 14,350 14,350 15,930 11.01 1,580 54010.04 Maint Agreements - Equipment 500 500 500 54010.05 Maint Agreements - Cleaning 12,067 14,089 14,089 14,874 5.57 785 54010.61 Maint Agreements Wells 29,025 33,000 33,000 33,000 54010.62 Maint Agreements Water Treatment 24,082 57,300 57,300 57,725 0.74 425 54010.63 Maint Agreements Water Distrib 14,080 36,300 36,300 36,300 54020.00 Software Service Contract 17,783 38,835 38,835 14,746 (62.03) (24,089) 54070.00 Rentals - Heavy Equipment 6,143 5,000 5,000 6,000 20.00 1,000 54200.00 Depreciation 657,132 54310.00 Memberships and Subscriptions 2,576 5,255 5,255 5,255 55530.00 Infrastructure 231,140 2,000,000 2,000,000 2,904,500 45.23 904,500 55570.00 Machinery and Equipment 118,035 118,035 121,891 3.27 3,856 55700.00 Contra Capital Outlay-Assets Capitalized (231,140) Totals for dept 49400.00-WATER 2,269,667 4,179,428 4,179,428 4,997,773 19.58 818,345 Dept 80000.00-Transfers to other Funds 59203.00 Transfers to Other Funds 2,279,145 828,464 828,464 941,147 13.60 112,683 Totals for dept 80000.00-Transfers to other Funds 2,279,145 828,464 828,464 941,147 13.60 112,683 TOTAL EXPENDITURES -FUND 601 4,626,300 5,095,575 5,095,575 6,025,897 18.26 930,322 Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level: Finance Review From Amended Budget Exhibit E Fund 602 - STORM WATER UTILITY Dept 49420.00-WATER QUALITY 51100.01 Wages - Full Time 186,035 198,097 198,097 197,542 (0.28) (555) 51100.02 Wages - Part Time 3,850 3,850 51100.03 Wages - Seasonal/Temporary 29,339 36,956 36,956 31,488 (14.80) (5,468) 51110.01 Overtime - Full Time 4,453 51400.00 Compensated Absences 1,961 990 990 1,007 1.72 17 51450.00 Social Security Contributions 13,194 14,573 14,573 14,439 (0.92) (134) 51451.00 Medicare Contributions 3,086 3,408 3,408 3,377 (0.91) (31) 51460.00 PERA Contributions 14,280 14,857 14,857 15,104 1.66 247 51470.00 Health Insurance 23,832 23,958 23,958 24,184 0.94 226 51472.00 Retiree HCSP Contributions 503 555 555 505 (9.01) (50) 51473.00 Dental Insurance 1,162 1,162 1,162 1,104 (4.99) (58) 51474.00 Life Insurance 145 145 145 145 51477.00 Workers Compensation Insurance 1,223 4,562 4,562 4,511 (1.12) (51) 51479.00 PERA Pension Expense 6,017 52010.00 Office Supplies 1,002 2,349 2,349 2,349 52050.00 Operating Supplies 1,580 954 954 954 52051.00 Fuel 7,138 12,480 12,480 7,500 (39.90) (4,980) 52200.71 Repair & Maint Supplies Storm Sewer Sys 1,967 15,000 15,000 15,000 52200.72 Repair & Maint Supplies Water Quality 14,628 17,249 17,249 17,249 52200.73 Repair & Maint Supplies Regulatory 231 500 500 500 52400.20 Small Equipment - Technology 146 1,200 1,200 2,373 97.75 1,173 52400.30 Small Equipment - Safety 990 3,322 3,322 3,322 52700.00 Contra Repairs&Maint-Assets Capitalized (6,065) 53100.80 Professional Services - General 122,940 107,586 107,586 107,886 0.28 300 53210.00 Telecommunications 540 53310.10 Training and Employee Development 977 1,500 1,500 1,500 53700.00 Contra Other Charges-Assets Capitalized (32,119) Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level: Finance Review From Amended Budget Exhibit E 54010.01 Maint Agreements - General 1,791 54010.71 Maint Agreements Storm sewer system 43,683 72,000 72,000 72,000 54010.72 Maint Agreements Water Quality 12,793 20,500 20,500 20,500 54010.73 Maint Agreements Regulatory 550 500 500 1,000 100.00 500 54020.00 Software Service Contract 2,150 2,150 400 (81.40) (1,750) 54200.00 Depreciation 91,969 54310.00 Memberships and Subscriptions 700 54320.00 Miscellaneous Expense 1,131 1,000 1,000 1,000 54700.00 Contra Maint Charges-Assets Capitalized (10,929) 55530.00 Infrastructure 19,949 385,000 385,000 756,417 96.47 371,417 Totals for dept 49420.00-WATER QUALITY 560,822 942,553 942,553 1,307,206 38.69 364,653 Dept 80000.00-Transfers to other Funds 59203.00 Transfers to Other Funds 321,769 21,000 21,000 81,000 285.71 60,000 Totals for dept 80000.00-Transfers to other Funds 321,769 21,000 21,000 81,000 285.71 60,000 TOTAL EXPENDITURES -FUND 602 882,591 963,553 963,553 1,388,206 44.07 424,653 Fund 604 - SEWER FUND Dept 41520.00-FINANCE 51100.01 Wages - Full Time 25,220 27,134 27,134 27,269 0.50 135 51100.02 Wages - Part Time 21,153 21,686 21,686 21,815 0.59 129 51110.01 Overtime - Full Time 1,114 1,000 1,000 1,000 51400.00 Compensated Absences (987) 244 244 245 0.41 1 51450.00 Social Security Contributions 2,650 3,089 3,089 3,105 0.52 16 51451.00 Medicare Contributions 620 722 722 726 0.55 4 51460.00 PERA Contributions 3,562 3,661 3,661 3,681 0.55 20 51470.00 Health Insurance 5,330 5,330 5,330 5,650 6.00 320 51472.00 Retiree HCSP Contributions 180 180 180 180 51473.00 Dental Insurance 240 240 240 240 Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level: Finance Review From Amended Budget Exhibit E 51474.00 Life Insurance 29 29 29 29 51477.00 Workers Compensation Insurance 273 271 271 264 (2.58) (7) 52010.00 Office Supplies 166 250 250 250 52400.10 Small Equipment - General 1,500 1,500 (100.00) (1,500) 53120.10 Bank Service Fees 3,642 4,440 4,440 4,440 53220.00 Postage/Shipping 9,841 9,965 9,965 9,964 (0.01) (1) 53310.10 Training and Employee Development 245 245 245 53430.00 Printing Services 2,569 2,585 2,585 2,500 (3.29) (85) 54020.00 Software Service Contract 1,840 5,087 5,087 5,349 5.15 262 54310.00 Memberships and Subscriptions 25 25 25 Totals for dept 41520.00-FINANCE 77,442 87,683 87,683 86,977 (0.81) (706) Dept 49450.00-SEWER 51100.01 Wages - Full Time 377,634 413,908 413,908 423,874 2.41 9,966 51100.02 Wages - Part Time 11,398 11,398 51100.03 Wages - Seasonal/Temporary 7,920 7,920 14,580 84.09 6,660 51110.01 Overtime - Full Time 20,133 23,000 23,000 23,000 51208.01 Sick Leave - Buy Down 1,691 122 122 146 19.67 24 51400.00 Compensated Absences (6,485) 2,070 2,070 2,176 5.12 106 51450.00 Social Security Contributions 23,136 27,587 27,587 29,326 6.30 1,739 51451.00 Medicare Contributions 5,411 6,452 6,452 6,858 6.29 406 51460.00 PERA Contributions 29,247 32,768 32,768 34,370 4.89 1,602 51470.00 Health Insurance 49,736 58,062 58,062 60,153 3.60 2,091 51472.00 Retiree HCSP Contributions 1,141 1,163 1,163 1,409 21.15 246 51473.00 Dental Insurance 2,599 2,930 2,930 3,288 12.22 358 51474.00 Life Insurance 336 377 377 377 51476.00 MN Unemployment Insurance 5,944 Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level: Finance Review From Amended Budget Exhibit E 51477.00 Workers Compensation Insurance 23,995 25,381 25,381 25,983 2.37 602 51479.00 PERA Pension Expense 12,035 52010.00 Office Supplies 1,667 3,600 3,600 3,600 52050.00 Operating Supplies 594 52051.00 Fuel 9,460 13,066 13,066 10,750 (17.73) (2,316) 52055.00 Uniforms 3,239 2,940 2,940 4,263 45.00 1,323 52200.80 Repair & Maint Supplies Sewer fund 8,373 52200.81 Repair & Maint Supplies Sewer Collection 20,617 24,000 24,000 24,000 52200.82 Repair & Maint Supplies Lift Stations 30,371 20,000 20,000 20,000 52400.10 Small Equipment - General 2,846 5,500 5,500 5,500 52400.20 Small Equipment - Technology 6,336 8,750 8,750 9,850 12.57 1,100 52400.30 Small Equipment - Safety 3,483 3,550 3,550 3,550 53100.20 Professional Services - Engineering 34,385 27,500 27,500 27,500 53210.00 Telecommunications 14,666 16,394 16,394 16,394 53310.10 Training and Employee Development 11,380 13,000 13,000 13,200 1.54 200 53630.00 Insurance - Auto 1,973 2,032 2,032 2,073 2.02 41 53810.00 Utilities - Electric 35,746 38,300 38,300 39,449 3.00 1,149 53900.00 MCES Installment 1,228,533 1,323,005 1,323,005 1,390,443 5.10 67,438 54010.81 Maint Agreements Sewer Collection 4,148 55,000 55,000 55,000 54010.82 Maint Agreements Lift Stations 15,693 31,500 31,500 31,500 54020.00 Software Service Contract 4,231 22,285 22,285 14,746 (33.83) (7,539) 54070.00 Rentals - Heavy Equipment 4,700 4,700 4,700 54200.00 Depreciation 407,073 54310.00 Memberships and Subscriptions 120 685 685 685 54320.00 Miscellaneous Expense 500 500 500 55530.00 Infrastructure 300,000 300,000 1,625,000 441.67 1,325,000 55570.00 Machinery and Equipment 75,251 75,251 79,480 5.62 4,229 Totals for dept 49450.00-SEWER 2,391,487 2,593,298 2,593,298 4,019,121 54.98 1,425,823 Council Workshop 11.16.2016 2015 2016 2016 2017 2017 2017 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET % CHANGE AMT CHANGE BUDGET REPORT FOR CITY OF PRIOR LAKE City of Prior Lake Expenditure Details by Account Budget level: Finance Review From Amended Budget Exhibit E Dept 80000.00-Transfers to other Funds 59203.00 Transfers to Other Funds 1,343,820 251,320 251,320 355,300 41.37 103,980 Totals for dept 80000.00-Transfers to other Funds 1,343,820 251,320 251,320 355,300 41.37 103,980 TOTAL EXPENDITURES - FUND 604 3,812,749 2,932,301 2,932,301 4,461,398 52.15 1,529,097 TOTAL EXPENDITURES - ALL FUNDS 30,012,246 29,522,485 29,415,485 31,461,742 6.96 2,046,257