HomeMy WebLinkAbout7B 2017 Budget Report
4646 Dakota Street SE
Prior Lake, MN 55372
CITY COUNCIL AGENDA REPORT
MEETING
DATE:
NOVEMBER 28, 2016
AGENDA
ITEM:
7B
PRE-
PARED
BY:
FRANK BOYLES, CITY MANAGER
DON URAM, FINANCE DIRECTOR
CATHY ERICKSON, FINANCE MANAGER
TOPIC: PUBLIC HEARING ON THE ADOPTION OF THE 2017 PRIOR LAKE BUDGETS
AND CERTIFICATION OF THE FINAL 2017 PRIOR LAKE PROPERTY TAX LEVIES
TO SCOTT COUNTY DEPARTMENT OF TAXATION.
DISCUS-
SION:
Introduction
The purpose of this agenda item is to conduct the public hearing required by state stat-
ute prior to the approval of the 2017 budgets for the City of Prior Lake’s General Fund,
Debt Service Funds, Cable Fund, Capital Park Fund, Revolving Equipment Fund, Re-
volving Park Equipment Fund, Facilities Management Fund, EDA, Water Fund, Sewer
Fund, and Water Quality Fund and to determine the City’s final 2017 property tax levy
for certification to the Scott County Department of Taxation. The final budget and levy
adoption is scheduled for December 12.
History
On September 26, 2016, the City Council considered the preliminary budgets (de-
scribed above) and adopted a preliminary tax levy of $11,646,898 which represented
an increase of $568,557 (5.13%) over 2016. At that time, the Council announced that
a public budget meeting (TNT hearing) would be held on November 28 at which time
the 2017 budget and levy would be discussed and public comments considered. On
November 14, the Council held an additional budget workshop to provide further direc-
tion to staff in terms of budget priorities. The budget presented to the Council reflected
the same levy increase as adopted however budget revisions reduced the used of fund
balance from the original amount of $50,000 to $14,758. Council directed staff to keep
the use of fund balance at $50,000 and to use the difference plus any new revenue
sources to reduce the property tax levy. This results in a proposed tax levy reduction
from 5.13% to 4.42%.
Current Circumstances
In addition to the budget revisions presented on November 14 (Attachment A), other
changes that have been made to the budget include:
1. Seasonal Boat Slip Rental – Added revenue of $28,000 to the General Fund
and expenditures of $10,000 to the Revolving Park Equipment Fund. The ex-
penditures for the security gates have been included in the parks fund budget
which is consistent with other park expenditures of this type.
2
2. Athletic Field Facility Fee – Added a $300 per day field facility rental fee for
tournaments only (not league games) held in Prior Lake. Projected revenue to-
tals $15,300.
3. Community Event Ordinance – Added $2,500 to City Contract Services for re-
imbursement for costs incurred by the City during community events.
4. Park Admission Fees – Reduced revenue by $11,000 to reflect the elimination
of weekday parking fees. Eliminated weekday seasonal park attendant ex-
penditure of $5,720.
5. Building Permits - Increased building permit by $3,000 for technology charges.
The overall impact of these changes is $43,520. When added to the changes identified
at the November 14 workshop, the total proposed reduction in the tax levy is $78,762.
This is shown below in the following table:
The revenue and expenditure changes noted above have been incorporated into Ex-
hibit “B” which is the overview of all budgeted funds. The second page of Exhibit “B”
includes the following:
Property tax comparisons;
Expenditure comparisons;
All funds expenditure compared to 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 revenues
and expenditures from the 2015 actual, the 2016 original, and the 2016 amended
budgets.
3
If the Council chooses to further reduce the proposed levy, a couple of options remain:
1) Use of General Fund reserves;
2) Reduce Expenditures/Funding of Long Term Plans.
IMPACT ON GENERAL FUND RESERVES
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,
fund balance as a percent of the proposed 2017 budget would equal about 46%. A
$100,000 decrease in fund balance would equal about a 0.5% reduction. Using re-
serves 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.
REDUCE EXPENDITURES/FUNDING OF LONG TERM PLANS
The 2017 General Fund budget including the Revolving Park Equipment Fund pro-
poses an increase of $348,546 or 2.7% more than the 2016 originally adopted budget.
Without the Park Equipment fund, the increase to the General Fund is $125,140 or
0.97% more than the 2016 budget. Considering that $8.3 million of the proposed
$13.07 million budget or 64% are personnel costs, it’s difficult to further reduce the op-
erating budget without impacting levels of service. If the Council wants to reduce oper-
ating expenditures, Staff recommends that you decide on a specific dollar amount ra-
ther than specific line items.
The City Council and Staff support long-term planning and funding for the maintenance
and replacement of assets including infrastructure, facilities, vehicles, equipment, etc.
Separate funds have been established for vehicles/equipment, facilities, and parks
(new in 2017) due to the fluctuations in the associated expenditures. Funding has
been incrementally increased in each of these funds to get them to a level that is con-
sistent with the long-term needs. If the Council wants to reduce spending here for
2017, only the equipment revolving fund and the revolving park equipment fund can be
considered because they have a levy in 2017. The Facilities Maintenance fund is also
tax supported but no levy is proposed. Both funds have been discussed at length in
previous meetings and the need for funding outlined. Staff recommends that there be
no reduction in funding for long-term plans in 2017.
ENTERPRISE FUNDS
Included on Exhibit B are budget summaries of the three enterprise funds that the City
operates. At the workshop on November 14, Staff presented rate increases necessary
to fund operations as well as capital projects identified in the Capital Improvements
Plan in 2017. For example, in the approved Transportation Plan, there are $5.4 million
of water projects, $2.7 million of sewer projects, and $1.5 million of water quality pro-
jects planned over the next five years. These projects are currently proposed to be
funded out of fund balance. To do this annually requires rate increases or the issuance
of debt.
Another operating fee that all cities within the metro area pays is to the Metropolitan
Council (MCES) which operates the regional sewage treatment facilities for sewage
treatment. When the MCES charge was broken out separately on utility bills in 2010,
it was the City’s intent to inform residents of this pass-through cost to a third party. While
the MCES cost has increased, the MCES rate that the City has charged Prior Lake prop-
erty owners has not kept up with the rate of increase. This is shown is the following
table:
4
2010 2011 2012 2013 2014 2015
Actual Cost 2.07 2.09 2.12 2.22 2.33 2.36
MCES Rate 1.75 1.75 2.05 2.11 2.11 2.16
Rate Differ-
ence
0.32 0.34 0.07 0.11 0.22 0.20
$ Difference
(est.)
$178,116 $191,745 $40,603 $66,852 $122,499 $110,033
For 2017, the rate to cover the actual cost of the service is $2.57, an increase of $0.35
over the 2016 rate of $2.22. Recognizing the impact to the residents, the Council di-
rected Staff to phase in the MCES rate increase. Considering the total sewer bill includes
both the City and MCES charges, Staff thinks it’s important that the residents be aware
of the actual MCES cost so increased that rate accordingly. To help offset this, Staff
lowered the proposed City rate increase. Staff is also evaluating the impact of reduced
billed sewer flows on revenues and the increase in capital project expenditures on the
sewer fund reserves. Based on the current plans it is likely that the fund balance will
drop below the recommended amount in 2018. This will be evaluated on an on-going
basis as conditions change and be a focus of the 2018 - 2022 CIP process. In the En-
terprise funds, Staff recommends the following rate increases for 2017:
1. Sewer fund – Increase City rate from $2.52/1,000 gallons by $0.17 to
$2.69/1,000 gallons. A reduction of $0.08 from the November 14 workshop.
Increase MCES rate from $2.22/1,000 gallons by $0.35 to $2.57/1,000 gallons
which is the actual cost of the service for 2017. Total sewer rate increase is
$0.52 per 1,000 gallons or about 11%.
2. Water fund – Increase rate from $4.40/1,000 gallons to $4.53/1,000 gallons for
water use 25,000 gallons or less. Increase rate from $6.06/1,000 gallons to
$6.25/1,000 gallons for water use over 25,000 gallons.
3. Water Quality fund – Increase 2016 rate from $13.52/1,000 gallons by $0.41
to $13.93.
4. Fund Reserves – during the 2018-2022 CIP process and based on recommen-
dations of the Water/Sewer Systems plan and Rate Study to be completed in
2017, the CIP be revised to ensure compliance with the CFMP.
Conclusion
The following general points can be made about the 2017 budget and tax levy:
Proposed total tax levy increase is $489,794 or 4.42%
A reduction of $78,762 or 0.71% from the preliminary levy adopted in Sep-
tember;
Proposed 2017 total budgets is $31,466,022
6.58% increase from the 2016 originally adopted budget;
Proposed 2017 General Fund budget is $13,070,878
0.97% increase from 2016 original adopted budget;
Total planned use of reserves for all budgets is $1,292,828;
General Fund planned use of reserves totals $50,000.
FINAN-
CIAL IM-
PACT:
The impact on the tax levies and reserve balances were previously mentioned in this
report.
5
AL-
TER-
NA-
TIVES:
1.If all questions have been answered, close the public portion of the budget hearing
and direct Staff to place this item on December 12, 2016 City Council meeting for
final action.
2.Continue this item until the December 12, 2016 City Council meeting.
RECOM-
MENDED
ACTION:
1.Alternative #1
ATTACH-
MENTS:
1)September 28, 2015 Council Agenda Report – 2016 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
13111
ny 4646 Dakota Street SE
Prior Lake, MN 55372
i)
NEsolV
CITY COUNCIL AGENDA REPORT
MEETING DATE: SEPTEMBER 28, 2015
AGENDA #: 8B
PREPARED BY: FRANK BOYLES, CITY MANAGER
DON URAM, FINANCE DIRECTOR
CATHY ERICKSON, ACCOUNTING MANAGER
PRESENTED FRANK & DON
BY:
AGENDA ITEM: CONSIDER APPROVAL OF A RESOLUTION ADOPTING PROPOSED 2016
CITY BUDGETS AND CERTIFYING PRELIMINARY 2016 CITY OF PRIOR
LAKE PROPERTY TAX LEVY TO SCOTT COUNTY DEPARTMENT OF
TAXATION
DISCUSSION:Introduction
Minnesota State Statute 275.065 requires that each "taxing authority" adopt a
proposed budget and certify a preliminary tax levy for payable 2016 property taxes
to the County Department of Taxation on or before September 30, 2015. The
attached resolutions fulfill this statutory requirement.
The 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 December.
At the meeting at which the City Council adopts a proposed budget and tax levy
Tonight, September 28), the Council must announce the time and place of the
council meeting at which the 2016 budget and levy will be discussed and which
allows for citizen input. A window is still provided for the hearing date. It must be
after November 25 and no later than December 28.
The city council meets only once within this window - December 14. The council
could conduct the hearing December 14 but then it will have to adopt the budget
that evening or conduct the December 28 meeting. Another option is to conduct
the hearing on a special city council night such as December 7 and adopt the
budget on December 14. The attached resolution set the hearing for December
14.
As part of the city council's action this evening, it should announce when the
public hearing will be conducted. Presumably the time and location would be 7pm
here in the Prior Lake City Council Chambers. This information must also be
included in the meeting minutes.
Phone 952.447.9800 / Fax 952.447.4245/www.cityofpriorlake.com
History
Beginning in 2009, the City of Prior Lake recognized the impact of the recession
upon its constituents. Accordingly, the City cut four full time positions and
associated services and shifted in 2011 to a significant reliance ($500,000 to $1
million annually) for annual budgetary financing from the General Fund reserve.
As a result of these policies, the City recorded substantially lower annual levy
increases than the consumer price index (CPI) as shown below:
2011 2012 2013 2014 2015 2016 Prelim
Total Tax Levy 10,114,124 $9,414,124 $9,414,124 $9,448,918 $10,394,086 $11,590,275
Change from prior year($)34,938 (700,000) 34,794 945,168 1,196,189
Change from prior year(%) 0.35% -6.92% 0.00% 0.37% 10.00% 11.51%
CPI-U(MSP) 3.6%2.3%1.9%1.4% 1%est? 1%est
This lasted until 2015 when the levy was increased by 10% in part due to the need
to replace reserves with property tax revenue and to pay debt service associated
with annual city investments in existing and new infrastructure.
While the CPI has increased on average 2.33% a year during the period from
2011 to 2014, the City's levy has remained flat or decreased until 2015. The
community continued to grow during the same period by an average of 1 to 2 %
per year adding miles of streets, trails, sidewalks, miles of sewer and water pipes,
sewer and water accounts, dwelling units, traffic on the roadways all of which
demand greater city products and service.
This additional work has been absorbed by a staff which has the same number of
Full Time Equivalents (FTE's) (including seasonal employees) that we had in
2008. For the most part the additional work and services have been absorbed
through greater productivity and cost effectiveness or the service levels have
degraded. The ability to continue absorbing additional service demands using the
existing workforce is highly unlikely.
Population and households are most closely correlated with municipal service
demands. Below are graphics which show the historic expenditure and levy per
household for this period.
General Fund Total Operating
2,000 Ex-penditur-es-Per--Household
1,900
1,800
1,700
1,600
1,500
1,400
1,300
1,200
1,100
1,000
000
00,' 00"
t'
00 00` OO( 00<
o
001
00'
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O,y'y 6c-t'
Oy3
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L L L 'L L L L L L 'L `L 'L L L L ,b
OQce
Expected Op. Expenditures/HH ---s--Op. Expenditur6OHF(
LO
The City Council adopted this metric in the most recent amendment to the CFMP
Maintain a level of General Fund operational expenditures on a per household
basis which takes into account the cost of inflation and community growth."
As reflected in the chart, the preliminary 2016 budget/household is significantly
less than the level it would be if the city's cost actually kept pace with inflation and
growth.
Property Tax Levy Per Household
1,500
1,400
1,300
1,200
1,100
rte
1,000
900
800
700
000
00, CP CSC) 0O0
000 001
6) CSC)
00
O,'
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Q>. O, Q>'
poen
e
ti ti ti ti ti ti ti ti ti ti ti ti ti ti tih,
a
Q`
Property Tax Levy/HH —4—Expected Property Tax Levy{ -1 10
The City Council adopted this metric in the most recent amendment to the CFMP .
Maintain a level of property taxes on a per household basis which takes into
account the cost of inflation and community growth."
As reflected in the chart, the preliminary 2016 total tax levy/household is slightly
higher than the level which reflects the cost of inflation and growth over these last
15 years.
Current Circumstances
The maximum levy which we believe necessary to continue to provide services to
our growing community while properly retiring debt, ending our reliance upon the
general fund reserve, continuing economic development and sustaining our
infrastructure improvement efforts is 11.51% greater than 2015. The 2016 tax levy
increase is created by the following five elements:
Change from 2015 % of Total Increase
General Fund -Operating 537,976 5.18
Debt Service 462,987 4.45
Revolving Equipment 150,000 1.44
Referendum Debt(MV) 49,226 0.47
EDA 4,000) 0.04)
Total 1,196,189 11.51%
Later in this memo we will identify potential strategies for the Council to consider if
they wish to reduce the overall preliminary levy.
Below is a discussion of each of the levy areas as shown above.
General Fund
The budget presented includes department expenditure requests and has
received a cursory review. Detailed examination of all budgets and revenue
projections will be completed prior to the Council workshop scheduled for
November 9.
The budget is 2.18% greater than the amended 2015 budget (including a transfer
for debt service). The majority of that increase is personnel related: wages and
benefits. Once again, the preliminary budget does not contain any new FTE's
despite receiving department request for the following; Engineer In Training,
Maintenance Worker, and Patrol Officer.
The remainder of the increase is primarily due to the increased costs of goods and
services we consume in fulfilling our responsibilities, personnel cost increases
associated with three already negotiated labor agreements and there are no new
programs contemplated in the budget beyond the many we are already engaged
in.
Debt Service Fund
The City Council and staff agree that the most responsible course of action with
infrastructure repair, replacement and new construction is to financially plan for
development and incorporate it in our Capital Improvement Program (CIP). Each
year the City has attempted to avoid the less than responsible strategy of"kicking
the can down the road." With the exception of the TH 13/150th Street Project all
other 2015 improvements have reconstructed existing city streets.
The bad news is that by taking such action each new budget year starts not at
zero but with a two, four or more percent added levy to pay for debt service
associated with previous and current year contemplated projects. Accordingly, our
annual debt service costs have increased. For 2016, the debt service levy to pay
our existing debt (including debt issued in 2015) requires a debt levy increase of
4.45%. The debt service levy is the total for debt issued in previous years as well
as 2015. Once incurred, we cannot avoid paying it.
Revolving Equipment Fund
The Revolving Equipment Fund is scheduled to receive a $150,000 increase from
250,000 to $400,000 beginning in 2016. An increase to $600,000 is proposed
beginning in 2017. This additional contribution is based upon the city staff's
projections for replacement/refurbishment of existing equipment and new
equipment. Even with this increased level of contribution, issuing equipment
certificates or some other form of financing will be necessary to fund equipment
purchases.
Referendum Debt(MV)
The market value levy for debt service shows a slight increase in 2016 and a slight
decrease in 2017, the last payment for the majority of the debt.
EDA
The proposed levy for the Prior Lake Economic Development Authority is
decreasing by $4,000 which is a .04% decrease in the City's overall levy. This is
due to a reduction in the level of required rent subsidies payable by the City.
ISSUES:At its recent work session the City Council recognized that the levy and budget
established at this meeting are preliminary. In future weeks and months as the
budget process proceeds, the city council has directed the staff to identify options
to reduce the levy if the City Council chose to do that. They also expressed
support to add the staff positions that were requested provided the positions could
be accommodated within the 11.51% levy increase. While no specific items to
reduce expenditures or to increase revenues have been identified, following are
some general categories that may be considered. Department heads will be
present at the meeting to respond to questions and provide explanations if
necessary.
DEBT SERVICE
There is little we can do about debt service for 2016 as it is the accumulation of
previous project costs and the debt that was issued to fund those projects.
However we know that based upon the Capital Improvement Program (CIP), the
debt service numbers are anticipated to continue to increase.
Projected Debt Levy
2015 2016 2017 2018 2019 2020
Debt Service 2,913,356 3,425,569 3,981,750 3,840,913 4,013,447 4,308,572
Deferring projects identified in the CIP is one way to moderate (or reduce) future
tax levy increases necessary to fund these projects. Other options include
capping debt service at specific level, extending debt service payments, setting
annual debt service as a percent of tax capacity, or consider special assessments
for street overlay projects, etc.
RESERVES
The Comprehensive Financial Management Policy (CMFP) has a stated goal of
maintaining an unrestricted general fund balance of between 40% and 50% of the
subsequent year's expenditures. Based on the proposed 2016 budget that
number ranges from $5.3 to $6.6 million. The CMFP provides guidance as to
when and under what circumstances the use of fund balance is warranted.
The City has used reserves in recent years for expenditures which met the
reserve expenditure criteria and also to achieve a fund balance reserve level that
was within the 40-50% range. This balanced approach worked as long as the
policy makers understood that when the reserve level was approaching 40%, they
would have to replace the use of reserves with tax levy.
The downside with this policy is that it created a dependency on the reserves to
keep the tax levy artificially low. It also created a disconnect with the public as to
the true cost of providing general services such as police, fire, street maintenance,
park maintenance, etc.
2015 Projections
Historically, the City (in "normal" years) has been able to contribute on average
about $200,000 from annual operations to the reserve.
For the following reasons, we expect to contribute to fund balance in 2015:
Expenditures are projected to be slightly below budget due to open
positions and other minor reduced spending.
Revenues are projected to be at or near the approved budget.
The preliminary 2016 budget does not include the use of fund balance.
GENERAL FUND
In order to reduce the levy associated with the General Fund, we either need to
reduce expenditures, increase revenues, ora combination thereof. A 1% change
in the tax levy equals about $100,000. Considering over 62% of the general fund
budget is personnel, any meaningful reduction in this area will have a direct
impact upon the services we provide. Based on Council's expression of support
to add staff provided it falls within the 11.51% levy increase, significant cuts in this
area are unlikely. Increasing revenue is the other option. While an evaluation of
the City's fee schedule occurs annually, staff is examining ways to increase
revenues.
These are policy decisions for the City Council to discuss and decide upon as the
budget process progresses.
Tonight's decision is not final. It sets the Maximum levy allowable. The city council
may reduce the levy and budget as they see fit with the final approval of the
budgets following the budget hearing which is to be set by the city council tonight.
FINANCIAL Dependent upon city council action.
IMPACT:
ALTERNATIVES: 1. Approve both resolutions approving preliminary budgets and setting maximum
levies as set forth in the resolutions.
2. Approve the resolutions modified to delete certain expenditures and the
programs they support.
3. Set the public hearing meeting day and time.
RECOMMENDED Alternative 1 or 2 and 3 as determined by the city council.
MOTION:
II
O PRIp4t
U
4646 Dakota Street SE
4f4Nrsoll' Prior Lake, MN 55372
RESOLUTION 15-xxx
A RESOLUTION ADOPTING PROPOSED 2016 CITY BUDGETS AND CERTIFYING
PRELIMINARY 2016 CITY OF PRIOR LAKE PROPERTY TAX LEVY
TO SCOTT COUNTY DEPARTMENT OF TAXATION
Motion By: Second By:
WHEREAS, Truth in Taxation provisions as specified by state statute requires the Prior Lake City
Council to certify a proposed property tax levy to the Scott County Department of
Taxation; and
WHEREAS, Preliminary budget amounts for the City of Prior Lake for calendar year 2016 are
estimated as follows; and
General Fund 13,161,392
Debt Service Funds 5,110,172
Cable Fund 6,360
Capital Park Fund 340,000
Revolving Equipment Fund 1,200,955
Facilities Management Fund 746,406
Water Fund 5,100,668
Sewer Fund 2,948,777
Water Quality Fund 937,394
Total 29,552,124
WHEREAS, The proposed property tax levy for the City of Prior Lake for payable year 2016 is as
follows; and
General Purposes 7,609,706
Revolving Equipment Fund 400,000
Debt Service 3,425,569
Total 11,435,275
WHEREAS, The proposed property tax levy by tax base for the City of Prior Lake for payable year
2016 is as follows; and
Tax Capacity Based Levy 10,350,556
Market Value Based Referenda Levy 1,084,719
Total 11,435,275
WHEREAS, The proposed City of Prior Lake property tax levy for the year payable 2016 represents
a $1,196,189 or 11.51% increase in total tax levy (including the Economic Development
Authority levy); and
WHEREAS, The City Council will consider the 2016 General Fund, Debt Service Funds, Cable
Fund, Capital Park Fund, Revolving Equipment Fund, Facilities Management Fund,
EDA Special Revenue Fund and Enterprise Fund Budgets and the Final 2016 Property
Tax Levy during its regularly scheduled council meeting at 7:00 p.m. on Monday
December 14, 2015 at 4646 Dakota Street SE, Prior Lake with a continuation (if
necessary) at 7:00 p.m. on December 28, 2015.
NOW THEREFORE, BE IT HEREBY RESOLVED BY THE CITY COUNCIL OF PRIOR LAKE,
MINNESOTA as follows:
1. The recitals set forth above are incorporated herein.
2. That the proposed tax levy be distributed upon the taxable property in said City for the following purposes
in payable 2016:
Purpose Amount Amount
General City Purposes 7,609,706
Revolving Equipment Fund 400,000
Debt Service:
F553-CSAH 82 Improvement Appropriation '06 138,545
F554-G.O. Street Reconstruction Bonds '07 169,000
F555-G.O. Imp Bonds '08 (Brooksville Hills I)85,000
F556-G.O. Imp Bonds '09 (Brooksville Hills II) 150,000
F557-G.O. Imp Bonds 2010 (CR12) 109,000
F558-G.O. Imp Bonds 2011A (Boudin I/Arcadia ROW) 142,000
F559-G.O. Imp Bonds 2011B (Boudin II/Arcadia) 201,000
F317-G.O. CIP Refunding Bonds 2012A 594,158
F560-G.O. Imp Bonds 2013A (Welcome,CR12,Sunset) 160,000
F561-G.O. Imp Bonds 2014A (Maplewood,Crest,Carriage) 242,000
F562-Guaranteed Energy Savings Program 255,000
F564-G.O. Imp Bonds 2015B (150th/13) 95,147
F316-Park Refunding Bonds '05 856,838
F318-Fire Station #2 Referendum Bonds '06 227,881
Total Debt Service 3,425,569
Total 11,435,275
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 28th DAY OF SEPTEMBER, 2015.
VOTE Hedberg Keeney McGuire Morton Thompson
Aye
Nay
Absent
Abstain
Frank Boyles, City Manager
O PRip4
i~
to
4646 Dakota Street SE
frwrvEso't' Prior Lake, MN 55372
RESOLUTION 15-xxx
A RESOLUTION ADOPTING PROPOSED 2016 ECONOMIC DEVELOPMENT AUTHORITY
BUDGET AND CERTIFYING PRELIMINARY 2016 ECONOMIC DEVELOPMENT AUTHORITY
PROPERTY TAX LEVY TO SCOTT COUNTY DEPARTMENT OF TAXATION
Motion By: Second By:
WHEREAS, Truth in Taxation provisions as specified by state statute requires the Prior Lake City
Council to certify a proposed property tax levy to the Scott County Department of
Taxation; and
WHEREAS, State Statute 469.107 subd. 1 provides that a city may, at the request of the Economic
Development Authority, levy a tax in any year for the benefit of the authority in an
amount not to exceed 0.01813 percent of taxable market value; and
WHEREAS, The maximum allowable EDA property tax levy for payable year 2016 has been
determined to be approximately$515,000; and
WHEREAS, The Prior Lake EDA, at its regularly scheduled meeting of August 17, 2015, authorized
a 2016 tax levy for economic development purposes in the amount of$155,000 and a
2016 budget of$181,425.
NOW THEREFORE, BE IT HEREBY RESOLVED BY THE CITY COUNCIL OF PRIOR LAKE,
MINNESOTA as follows:
1. The recitals set forth above are incorporated herein.
2. A preliminary tax levy of$155,000 and proposed budget of$181,425 are approved for payable year 2016.
3. That the proposed Economic Development Authority tax levy be distributed upon the taxable property in
said City for the purposes of economic development in payable 2016.
PASSED AND ADOPTED THIS 28nd DAY OF SEPTEMBER, 2015.
VOTE Hedberg Keeney McGuire Morton Thompson
Aye
Nay
Absent
Abstain
Frank Boyles, City Manager
C)*
RIp
City of Prior Lakex2016PreliminaryBudget
Budgeted Funds
Debt Capital Revolving Facilities Total
General Service Cable Park Equipment Management EDA Governmental
Fund Funds Fund Fund Fund Fund Funds
Revenues/Sources
Property Taxes
Levy-Tax Capacity 7,609,706 $ 2,340,850 $400,000 $ - $ 155,000 $ 10,505,556
Levy-Market Value 1,084,719 1,084,719
Special Assessments 762,607 762,607
Licenses&Permits 485,190 485,190
Fines&Forfeits
Intergovernmental 1,522,735 1,522,735
Charges for Services 1,650,852 5,133 590,400 10,000 2,256,385
Other Revenues 275,550 24,245 7,000 39,067 8,029 500 354,391
Bond Proceeds 400,000 620,000 1,020,000
Lease Proceeds
Transfers From Other Funds
General Fund 1,084,719 1,084,719
Water Fund 181,320 542,144 60,000 45,000 828,464
Sewer Fund 181,320 60,000 10,000 251,320
Water Quality Fund 21,000 21,000
TIF Fund 25,520 25,520
Facilities Management Fund 45,614 45,614
Capital Park Fund 170,000 170,000
Total Revenues/Sources $ 13,161,392 $ 4,825,699 $ 5,133 $ 597,400 $ 980,067 $ 683,029 $ 165,500 $ 20,418,220
Expenditures/Uses
Employee Services 8,203,457 $122,853 $ 8,326,310
Current Expenditures 3,466,549 56,572 3,523,121
Capital Outlay 406,667 6,360 170,000 1,200,955 700,792 2,000 2,486,774
Capital Improvements
Subtotal $ 12,076,673 $6,360 $ 170,000 $ 1,200,955 $ 700,792 $ 181,425 $ 14,336,205
Transfers To Other Funds
General Fund 170,000 $170,000
Treatment Plant(Debt)
Equipment Fund
Park Equipment Fund
Debt Service Funds 1,084,719 45,614 1,130,333
Facilities Management Fund
EDA Fund
Debt Service 5,110,172 5,110,172
Subtotal $ 1,084,719 $ 5,110,172 $170,000 $45,614 $ - $ 6,410,505
Total Expenditures/Uses $ 13,161,392 $ 5,110,172 $ 6,360 $ 340,000 $ 1,200,955 $ 746,406 $ 181,425 $ 20,746,710
Change in Fund Balance $284,473) $ (1,227) $ 257,400 $ (220,888) $ (63,377) $ (15,925) $ (328,490)
12
Preliminary 9.14.2015
Total
Water Sewer Water Quality Enterprise Budgeted
Fund Fund Fund Funds Funds
10,505,556
1,084719
762,607
485,190
1,522,735
3,966,256 2,797,490 838,537 7,602,283 9,858,668
60,000 40,000 10,000 110,000 464,391
950,000 950,000 1,970,000
1,084,719
828,464
251,320
21,000
25,520
45,614
170,000
4,976,256 $ 2,837,490 $ 848,537 $ 8,662,283 $ 29,080,503
735,696 $ 682,564 $ 300,629 $ 1,718,889 $ 10,045,199
1,418,473 1,639,642 230,765 3,288,880 6,812,001
118,035 75,251 193,286 2,680,060
2,000,000 300,000 385,000 2,685,000 2,685,000
4,272,204 $ 2,697,457 $ 916,394 $ 7,886,055 $ 22,222,260
181,320 $ 181,320 $ - $ 362,640 $ 532,640
542,144 542,144 542,144
60,000 60,000 21,000 141,000 141,000
1,130,333
45,000 10,000 55,000 55,000
5,110,172
828,464 $ 251,320 $ 21,000 $ 1,100,784 $ 7,511,289
5,100,668 $ 2,948,777 $ 937,394 $ 8,986,839 $ 29,733,549
124,412) $ (111,287) $ (88,857) $ (324,556) $ (653,046)
13
2016 Property Tax Levy Comparison
Change 15-16
Property Taxes 2015 2016 Amount Percent
Levy-Tax Capacity
General Fund-Operating $ 7,071,730 $ 7,609,706 $ 537,976 7.61%
Debt Service Funds 1,877,863 2,340,850 462,987 24.65%
Revolving Equipment Fund 250,000 400,000 150,000 60.00%
Facilities Management Fund n/a
9,199,593 $ 10,350,556 $ 1,150,963 12.51%
Levy-Market Value-General Fund 1,035,493 1,084,719 49,226 4.75%
Levy-Economic Dev Authority 159,000 155,000 4,000) -2.52%
Total Levy $ 10,394,086 $ 11,590,275 $ 1,196,189 11.51%
2016 Budget Expenditure Comparisons(2015 Original Budgets)
Capital Revolving Facilities Total
General Debt Service Cable Park Equipment Management EDA Governmental
Fund Funds Fund Fund Fund Fund Funds
2016 Total Expenditures/Uses $ 13,161,392 $ 5,110,172 $ 6,360 $ 340,000 $ 1,200,955 $ 746,406 $ 181,425 $ 20,746,710
2015 Total Expenditures/Uses $ 12,563,945 $ 4,256,609 $ 7,000 $ 50,000 $ 818,550 $ 3,546,418 $ 188,595 $ 21,431,117
Change 2015 to 2016($) 597,447 $ 853,563 $ (640) $ 290,000 $ 382,405 $ (2,800,012) $ (7,170) $ (684,407)
Change 2015 to 2016(%) 4.76%20.05% n/a 580.00%46.72% -78.95% -3.80% 3.19%
2016 Budget Expenditure Comparisons(2015 Amended Budgets)
Capital Revolving Facilities Total
General Debt Service Cable Park Equipment Management EDA Governmental
Fund Funds Fund Fund Fund Fund Funds
2016 Total Expenditures/Uses $ 13,161,392 $ 5,110,172 $ 6,360 $ 340,000 $ 1,200,955 $ 746,406 $ 181,425 $ 20,746,710
2015 Total Expenditures/Uses $ 12,880,629 $ 4,256,609 $ 7,000 $ 220,000 $ 927,905 $ 3,546,418 $ 188,595 $ 22,027,156
Change 2015 to 2016($) 280,763 $ 853,563 $640) $ 120,000 $ 273,050 $ (2,800,012) $ (7,170) $ (1,280,446)
Change 2015 to 2016(%) 2.18%20.05% n/a 54.55%29.43% -78.95% -3.80% 5.81%
Expenditure Comparison(All Funds;2015 Original Budget)
Change 16-16
Original Budget > 2015 2016 Amount Percent
Total All Funds 31,602,687 $ 29,733,549 $ (1,869,138) -5.91%
Less: Bond Refunding n/a
Less: Transit Fund n/a
Net Total Budgets 31,602,687 $ 29,733,549 $ (1,869,138) -5.91%
Expenditure Comparison(General Fund;2015 Original Budget)
Change 15-16
Original Budget 2015 2016 Amount Percent
Total General Fund Budget 12,563,945 $ 13,161,392 $ 597,447 4.76%
Less: EDA Staff Allocation n/a
Less: ERP Software n/a
Less: Election Equipment 75,000) 75,000 n/a
Less: SJPA n/a
Less: Transfers n/a
Net General Fund Budget 12,488,945 $ 13,161,392 $ 672,447 5.38%
14
Preliminary 9.14.2015
Total
Water Sewer Water Quality Enterprise Budgeted
Fund Fund Fund Funds Funds
5,100,668 $ 2,948,777 $ 937,394 $ 8,986,839 $ 29,733,549
5,728,336 $ 3,317,936 $ 1,125,299 $10,171,571 $ 31,602,687
627,668) $ (369,159) $ (187,905) $(1,184,732) $ (1,869,138)
10.96%11.13% -16.70% -11.65% -5.91%
Total
Water Sewer Water Quality Enterprise Budgeted
Fund Fund Fund Funds Funds
5,100,668 $ 2,948,777 $ 937,394 $ 8,986,839 $ 29,733,549
5,742,106 $ 3,372,936 $ 1,165,299 $10,280,341 $ 32,307,496
641,438) $ (424,159) $ (227,905) $(1,293,502) $ (2,573,947)
11.17%12.58% -19.56% -12.58%7.97%
Expenditure Comparison(All Funds;2015 Amended Budget)
Change 15-16
Amended Budget 2015 2016 Amount Percent
Total All Funds 32,307,496 $29,733,549 $ (2,573,947)7.97%
Less: Bond Refunding n/a
Less: Transit Fund n/a
Net Total Budgets 32,307,496_ $29,733,549 $ (2,573,947)7.97%
Expenditure Comparison(General Fund;2015 Amended Budget)
Change 15-16
Amended Budget 2015 2016 Amount Percent
Total General Fund Budget $12,880,629 $13,161,392 $ 280,763 2.18%
Less: EDA Staff Allocation n/a
Less: ERP Software n/a
Less: Election Equipment 75,000) 75,000 n/a
Less: SJPA n/a
Less: Transfers n/a
Net General Fund Budget $12,805,629 $13,161,392 $ 355,763 2.78%
15
Public Hearing 11.28.2016
DESCRIPTION
2017 DEPT
REQUESTED
BUDGET
2017 PROPOSED
BUDGET AT
11/14/2016
2017 PROPOSED
BUDGET AT
11/28/2016
11/14/2016
COUNCIL WORKSHOP
INCREASE/
(DECREASE)
11/28/2016
PUBLIC HEARING
INCREASE/
(DECREASE) 28,000 Dock Slip Rental
Fund 101 - GENERAL FUND 15,300 Facility Fee - Athletic Fields
REVE NUES:(11,000) Park Admission Fees
Taxes 8,289,575 8,289,574 8,210,812 (1) (78,762) 2,500 City Contract Services
Charges for Services 1,727,587 1,741,511 1,776,311 13,924 34,800 34,800 Net Increase in Charges for Services
Intergovernmental 1,542,735 1,542,735 1,542,735 - -
Miscellaneous Revenues 173,800 173,800 173,800 - -
Transfers in 430,000 430,000 430,000 - -
Debt Issued 300,000 300,000 300,000 - -
Licenses and Permits 584,220 584,220 587,220 - 3,000 Increased Building Permit Revenue for technology changes
TOTAL REVENUES 13,047,917 13,061,840 13,020,878 13,923 (40,962)
Fund 101 - GENERAL FUND
EXPENDITURES:
41110.00 MAYOR & COUNCIL 58,193 58,193 58,193 - -
41130.00 ORDINANCE 7,500 7,500 7,500 - -
41320.00 ADMINISTRATION 409,290 409,228 409,228 (62) -
41330.00 BOARDS & COMMISSIONS 10,689 10,689 10,689 - -
41520.00 FINANCE 459,848 459,966 459,966 118 -
41540.00 INTERNAL AUDITING 28,150 28,150 28,150 - -
41550.00 ASSESSING 187,250 187,250 187,250 - -
41610.00 LEGAL 200,000 200,000 200,000 - -
41820.00 HUMAN RESOURCES 163,634 163,605 163,605 (29) -
41830.00 COMMUNICATIONS 119,737 119,708 119,708 (29) -
41910.00 COMMUNITY DEVELOPMENT 347,249 347,273 347,273 24 -
41920.00 INFORMATION TECHNOLOGY 345,592 345,585 345,585 (7) -
41940.00 FACILITIES - CITY HALL 485,766 485,854 485,854 88 -
42100.00 POLICE 3,729,774 3,730,730 3,730,730 956 -
42200.00 FIRE 905,143 905,149 905,149 6 -
42400.00 BUILDING INSPECTION 638,622 638,325 638,325 (297) -
42500.00 EMERGENCY MANAGEMENT 11,802 11,802 11,802 0 -
42700.00 ANIMAL CONTROL 26,448 26,448 26,448 - -
43050.00 ENGINEERING 385,068 385,272 385,272 204 -
43100.00 STREET 1,407,036 1,393,754 1,393,754 (13,282) -
43400.00 CENTRAL GARAGE 398,240 404,554 404,554 6,314 -
45100.00 RECREATION 409,694 394,072 388,352 (15,622) (5,720) Removed seasonal park attendant
45200.00 PARKS 1,292,410 1,292,709 1,292,709 299 -
45500.00 LIBRARIES 52,762 52,763 52,763 1 -
80000.00 Transfers to other Funds 1,018,019 1,018,019 1,018,019 - -
13,097,916 13,076,598 13,070,878 (21,318) (5,720)
F101 Revenue Increases 13,923 37,800
F101 Expenditure Decreases (21,318) (5,720)
F101 Reduction in tax levy based on Council Direction 35,242 43,520 78,762
Comments on Changes from 11/14 Workshop to 11/28 Public HearingGeneral Fund/Fund 101
Exhibit A
BUDGET REPORT FOR CITY OF PRIOR LAKE
Summary of General Fund Budget Changes
Exhibit B City of Prior Lake Public Hearing 11.28.2016
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 7,192,793$ 2,628,937$ -$ -$ 375,000$ 213,406$ -$ 140,000$ 10,550,136$ -$ -$ -$ -$ 10,550,136$
Levy - Market Value 1,018,019 - - - - - - 1,018,019 - - - - 1,018,019
Special Assessments - 457,517 - - - - - 457,517 - - - - 457,517
Licenses & Permits 587,220 - - - - - - 587,220 - - - - 587,220
Fines & Forfeits - - - - - - - - - - - - -
Intergovernmental 1,542,735 - - - - - - 1,542,735 - - 34,790 34,790 1,577,525
Charges for Services 1,776,311 - 37,133 429,000 - - 8,500 2,250,944 4,116,196 3,109,530 876,921 8,102,647 10,353,591
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 13,020,878$ 4,740,206$ 37,133$ 438,000$ 726,594$ 219,406$ 681,650$ 151,000$ 20,014,867$ 5,256,196$ 3,982,340$ 919,791$ 10,158,327$ 30,173,194$
Expenditures / Uses
Employee Services 8,327,309$ -$ -$ -$ -$ -$ -$ 125,041$ 8,452,350$ 733,081$ 701,142$ 297,256$ 1,731,479$ 10,183,829$
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 - - - 872,704 223,406 211,526 - 1,391,027 121,891 79,480 - 201,371 1,592,398
Capital Improvements - - - - - - - - - 2,904,500 1,625,000 756,417 5,285,917 5,285,917
Subtotal 12,052,859$ -$ 11,250$ -$ 872,704$ 223,406$ 211,526$ 160,825$ 13,532,570$ 5,084,750$ 4,106,098$ 1,307,206$ 10,498,054$ 24,030,624$
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 13,070,878$ 5,019,318$ 11,250$ -$ 872,704$ 223,406$ 232,140$ 160,825$ 19,590,521$ 6,025,897$ 4,461,398$ 1,388,206$ 11,875,501$ 31,466,022$
Change in Fund Balance (50,000)$ (279,112)$ 25,883$ 438,000$ (146,110)$ (4,000)$ 449,510$ (9,825)$ 424,346$ (769,701)$ (479,058)$ (468,415)$ (1,717,174)$ (1,292,828)$
1 of 2
Exhibit B2017 Property Tax Levy Comparison Public Hearing 11.28.2016
Change 16 - 17
Property Taxes 2016 2017 Amount Percent
Levy - Tax Capacity
General Fund - Operating 7,172,792$ 7,192,793$ 20,001$ 0.28%
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$ 10,410,136$ 571,494$ 5.81%
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$ 11,568,155$ 489,794$ 4.42%
7,172,792$ 7,406,199$ 233,407$ 3.25%
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 13,070,878$ 5,019,318$ 11,250$ -$ 872,704$ 223,406$ 232,140$ 160,825$ 19,590,521$ 6,025,897$ 4,461,398$ 1,388,206$ 11,875,501$ 31,466,022$
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 ($)125,140$ (90,854)$ 4,890$ (340,000)$ (328,251)$ 223,406$ (514,266)$ (20,600)$ (940,535)$ 930,322$ 1,529,097$ 424,653$ 2,884,072$ 1,943,537$
Change 2016 to 2017 (%)0.97%-1.78%76.89%-100.00%-27.33%n/a -68.90%-11.35%-4.58%18.26%52.15%44.07%32.08%6.58%
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 13,070,878$ 5,019,318$ 11,250$ -$ 872,704$ 223,406$ 232,140$ 160,825$ 19,590,521$ 6,025,897$ 4,461,398$ 1,388,206$ 11,875,501$ 31,466,022$
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 ($)62,140$ (90,854)$ 4,890$ (170,000)$ (328,251)$ 223,406$ (514,266)$ (20,600)$ (833,535)$ 930,322$ 1,529,097$ 424,653$ 2,884,072$ 2,050,537$
Change 2016 to 2017 (%)0.48%-1.78%76.89%-100.00%-27.33%n/a -68.90%-11.35%-4.08%18.26%52.15%44.07%32.08%6.97%
Revolving Revolving
General Park Equipment Park Equipment
Fund Fund Fund
2017 Total Expenditures / Uses 13,070,878$ 223,406$ 13,294,284$ 223,406
2016 Total Expenditures / Uses 13,008,738$
1 - Budgeted in
General Fund in
2016 13,008,738$ 230,477
Change 2016 to 2017 ($)62,140$ 285,546$ (7,071)$
Change 2016 to 2017 (%)0.48%2.20%-3.07%
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
Public Hearing 11.28.2016
2015 2016 2016 2017 2017 2017
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Fund 101 - GENERAL FUND
Taxes 8,087,428 8,257,512 8,257,512 8,210,812 (46,700) (0.57)
Charges for Services 1,653,561 1,714,306 1,714,306 1,776,311 62,005 3.62
Licenses and Permits 587,464 630,495 630,495 587,220 (43,275) (6.86)
Intergovernmental 1,573,865 1,535,235 1,535,235 1,542,735 7,500 0.49
Fines and Forfeitures 1,390
Miscellaneous Revenues 425,561 275,550 275,550 173,800 (101,750) (36.93)
Sale of assets 7,130
Transfers in 355,520 532,640 362,640 430,000 67,360 18.57
Debt Issued 300,000 300,000
TOTAL REVENUES -FUND 101 12,691,919 12,945,738 12,775,738 13,020,878 245,140 1.92
DEBT SERVICE FUNDS
Taxes 1,876,204 2,340,850 2,340,850 2,628,937 288,087 12.31
Miscellaneous Revenues 1,241,923 786,852 786,852 497,634 (289,218) (36.76)
Transfer In 1,794,299 1,697,997 1,697,997 1,613,635 (84,362) (4.97)
Debt Issued 5,529,906
TOTAL REVENUES - DEBT SERVICE FUNDS 10,442,332 4,825,699 4,825,699 4,740,206 (85,493) (1.77)
Fund 210 - CABLE FRANCHISE FUND
Charges for Services 5,133 5,133 5,133 37,133 32,000 623.42
TOTAL REVENUES -FUND 210 5,133 5,133 5,133 37,133 32,000 623.42
Fund 225 - CAPITAL PARK FUND
Charges for Services 123,710 590,400 590,400 429,000 (161,400) (27.34)
Miscellaneous Revenues 15,659 7,000 7,000 9,000 2,000 28.57
TOTAL REVENUES -FUND 225 139,369 597,400 597,400 438,000 (159,400) (26.68)
From Amended Budget
Exhibit C
Revenues
BUDGET REPORT FOR CITY OF PRIOR LAKE
Budget level: City Manager
1 of 7
Public Hearing 11.28.2016
2015 2016 2016 2017 2017 2017
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
From Amended Budget
Exhibit C
Revenues
BUDGET REPORT FOR CITY OF PRIOR LAKE
Budget level: City Manager
Fund 240 - EDA SPECIAL REVENUE FUND
Taxes 158,731 155,000 155,000 140,000 (15,000) (9.68)
Charges for Services 7,438 10,000 10,000 8,500 (1,500) (15.00)
Intergovernmental 17,165
Miscellaneous Revenues 2,994 500 500 2,500 2,000 400.00
TOTAL REVENUES -FUND 240 186,328 165,500 165,500 151,000 (14,500) (8.76)
Fund 410 - REVOLVING EQUIPMENT FUND
Taxes 250,033 325,000 325,000 375,000 50,000 15.38
Miscellaneous Revenues 21,391 15,067 15,067 10,594 (4,473) (29.69)
Sale of assets 6,240 24,000 24,000 (24,000) (100.00)
Other 101,097
Transfers in 141,000 141,000 141,000 341,000 200,000 141.84
Debt Issued 400,000 400,000 (400,000) (100.00)
TOTAL REVENUES -FUND 410 519,761 905,067 905,067 726,594 (178,473) (19.72)
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 (3,029) (37.73)
Transfers in 50,000 55,000 55,000 56,650 1,650 3.00
Debt Issued 620,000 620,000 620,000
TOTAL REVENUES -FUND 440 63,672 683,029 683,029 681,650 (1,379) (0.20)
2 of 7
Public Hearing 11.28.2016
2015 2016 2016 2017 2017 2017
BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
From Amended Budget
Exhibit C
Revenues
BUDGET REPORT FOR CITY OF PRIOR LAKE
Budget level: City Manager
Fund 601 - WATER FUND
Charges for Services 4,507,934 3,764,536 3,764,536 4,116,196 351,660 9.34
Miscellaneous Revenues 72,792 60,000 60,000 40,000 (20,000) (33.33)
Transfers in 250,000 250,000
Debt Issued 950,000 950,000 850,000 (100,000) (10.53)
TOTAL REVENUES -FUND 601 4,580,726 4,774,536 4,774,536 5,256,196 481,660 10.09
Fund 602 - STORM WATER UTILITY
Charges for Services 1,130,935 838,537 838,537 876,921 38,384 4.58
Intergovernmental 42,402 34,790 34,790 34,790
Miscellaneous Revenues 9,966 10,000 10,000 8,080 (1,920) (19.20)
TOTAL REVENUES -FUND 602 1,183,303 883,327 883,327 919,791 36,464 4.13
Fund 604 - SEWER FUND
Charges for Services 3,103,951 2,797,490 2,797,490 3,109,530 312,040 11.15
Miscellaneous Revenues 34,017 40,000 40,000 22,810 (17,190) (42.98)
Debt Issued 850,000 850,000
TOTAL REVENUES -FUND 604 3,137,968 2,837,490 2,837,490 3,982,340 1,144,850 40.35
TOTAL REVENUES - ALL FUNDS 32,958,407 28,622,919 28,452,919 30,173,194 1,720,275 6.05
From Original Budget
2017 2017
PROPOSED PROPOSED
AMT CHANGE %CHANGE
1,550,275 5.42
3 of 7
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ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Fund 101 - GENERAL FUND
41110.00 MAYOR & COUNCIL 58,532 55,409 55,409 58,193 2,784 5.02
41130.00 ORDINANCE 6,952 7,500 7,500 7,500
41320.00 ADMINISTRATION 375,542 404,081 404,081 409,228 5,147 1.27
41330.00 BOARDS & COMMISSIONS 10,137 10,539 10,539 10,689 150 1.42
41410.00 ELECTIONS 84,750 29,640 29,640 (29,640) (100.00)
41520.00 FINANCE 411,253 444,977 444,977 459,966 14,989 3.37
41540.00 INTERNAL AUDITING 30,748 28,150 28,150 28,150
41550.00 ASSESSING 152,155 169,750 169,750 187,250 17,500 10.31
41610.00 LEGAL 233,507 200,000 200,000 200,000
41820.00 HUMAN RESOURCES 88,935 154,831 154,831 163,605 8,774 5.67
41830.00 COMMUNICATIONS 88,443 114,393 114,393 119,708 5,315 4.65
41910.00 COMMUNITY DEVELOPMENT 294,664 337,359 337,359 347,273 9,914 2.94
41920.00 INFORMATION TECHNOLOGY 321,239 336,161 336,161 345,585 9,424 2.80
41940.00 FACILITIES - CITY HALL 499,483 452,059 452,059 485,854 33,795 7.48
42100.00 POLICE 3,351,784 3,542,365 3,554,365 3,730,730 176,365 4.96
42200.00 FIRE 880,918 902,032 902,032 905,149 3,117 0.35
42400.00 BUILDING INSPECTION 553,671 595,843 595,843 638,325 42,482 7.13
42500.00 EMERGENCY MANAGEMENT 9,577 9,750 9,750 11,802 2,052 21.05
42700.00 ANIMAL CONTROL 25,200 26,448 26,448 26,448
43050.00 ENGINEERING 361,665 387,626 387,626 385,272 (2,354) (0.61)
43100.00 STREET 1,384,196 1,385,392 1,406,392 1,393,754 (12,638) (0.90)
43400.00 CENTRAL GARAGE 332,454 380,369 380,369 404,554 24,185 6.36
45100.00 RECREATION 343,752 406,218 406,218 388,352 (17,866) (4.40)
45200.00 PARKS 1,337,706 1,433,838 1,463,838 1,292,709 (171,129) (11.69)
45500.00 LIBRARIES 61,437 46,289 46,289 52,763 6,474 13.99
49999.00 CONTINGENT RESERVE 6,213
80000.00 Transfers to other Funds 1,036,243 1,084,719 1,084,719 1,018,019 (66,700) (6.15)
TOTAL EXPENDITURES - FUND 101 12,341,156 12,945,738 13,008,738 13,070,878 62,140 0.48
Exhibit C
BUDGET REPORT FOR CITY OF PRIOR LAKE
Expenditures
Budget level: City Manager
From Amended Budget
4 of 7
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ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit C
BUDGET REPORT FOR CITY OF PRIOR LAKE
Expenditures
Budget level: City Manager
From Amended Budget
DEBT SERVICE FUNDS
47000.00 DEBT SERVICE 4,426,271 5,110,172 5,110,172 5,019,318 (90,854) (1.78)
TOTAL EXPENDITURES - DEBT SERVICE FUNDS 4,426,271 5,110,172 5,110,172 5,019,318 (90,854) (1.78)
Fund 210 - CABLE FRANCHISE FUND
41340.00 PUBLIC CABLE ACCESS 4,540 6,360 6,360 11,250 4,890 76.89
TOTAL EXPENDITURES - FUND 210 4,540 6,360 6,360 11,250 4,890 76.89
Fund 225 - CAPITAL PARK FUND
45040.00 PIKE LAKE PARK 3,346
45146.00 Eagle Creek/Brooksville Hills 170,000 170,000 (170,000) (100.00)
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 (170,000) (100.00)
Fund 240 - EDA SPECIAL REVENUE FUND
46500.00 ECONOMIC DEVELOPMENT 143,282 153,775 153,775 151,325 (2,450) (1.59)
46503.00 TECH VILLAGE INCUBATOR 16,278 27,650 27,650 9,500 (18,150) (65.64)
TOTAL EXPENDITURES - FUND 240 159,560 181,425 181,425 160,825 (20,600) (11.35)
5 of 7
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2015 2016 2016 2017 2017 2017
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit C
BUDGET REPORT FOR CITY OF PRIOR LAKE
Expenditures
Budget level: City Manager
From Amended Budget
Fund 410 - REVOLVING EQUIPMENT FUND
42100.00 POLICE 94,932 98,116 98,116 124,700 26,584 27.09
42100.06 POLICE FORFEITURES 70,422
42200.00 FIRE 107,198 103,000 103,000 (103,000) (100.00)
43100.00 STREET 423,244 435,690 435,690 224,334 (211,356) (48.51)
43400.00 CENTRAL GARAGE 21,028 20,000 20,000 20,000
45200.00 PARKS 97,286 544,149 544,149 92,185 (451,964) (83.06)
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 (328,251) (27.33)
Fund 430 - REVOLVING PARK EQUIP FUND
45200.00 PARKS 223,406 223,406
TOTAL EXPENDITURES - FUND 430 223,406 223,406
Fund 440 - FACILITIES MANAGEMENT FUND
41910.00 COMMUNITY DEVELOPMENT 827
41960.00 GESP 2,323,247
42100.00 POLICE 44,558 44,558 (44,558) (100.00)
42200.00 FIRE 5,850 36,284 36,284 17,484 (18,800) (51.81)
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 (505,869) (81.60)
80000.00 Transfers to other Funds 81,381 45,614 45,614 20,614 (25,000) (54.81)
TOTAL EXPENDITURES - FUND 440 2,437,219 746,406 746,406 232,140 (514,266) (68.90)
6 of 7
Public Hearing 11.28.2016
2015 2016 2016 2017 2017 2017
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit C
BUDGET REPORT FOR CITY OF PRIOR LAKE
Expenditures
Budget level: City Manager
From Amended Budget
Fund 601 - WATER FUND
41520.00 FINANCE 77,488 87,683 87,683 86,977 (706) (0.81)
49400.00 WATER 2,269,667 4,179,428 4,179,428 4,997,773 818,345 19.58
80000.00 Transfers to other Funds 2,279,145 828,464 828,464 941,147 112,683 13.60
TOTAL EXPENDITURES - FUND 601 4,626,300 5,095,575 5,095,575 6,025,897 930,322 18.26
Fund 602 - STORM WATER UTILITY
49420.00 WATER QUALITY 560,822 942,553 942,553 1,307,206 364,653 38.69
80000.00 Transfers to other Funds 321,769 21,000 21,000 81,000 60,000 285.71
TOTAL EXPENDITURES - FUND 602 882,591 963,553 963,553 1,388,206 424,653 44.07
Fund 604 - SEWER FUND
41520.00 FINANCE 77,442 87,683 87,683 86,977 (706) (0.81)
49450.00 SEWER 2,391,487 2,593,298 2,593,298 4,019,121 1,425,823 54.98
80000.00 Transfers to other Funds 1,343,820 251,320 251,320 355,300 103,980 41.37
TOTAL EXPENDITURES - FUND 604 3,812,749 2,932,301 2,932,301 4,461,398 1,529,097 52.15
TOTAL EXPENDITURES - ALL FUNDS 30,012,246 29,522,485 29,415,485 31,466,022 2,050,537 6.97
2017 2017
PROPOSED PROPOSED
AMT CHANGE % CHANGE
1,943,537 6.58
From Original Budget
7 of 7
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ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Fund 101 - GENERAL FUND
TAXES
31010.00 Current Property Taxes - General Purpos 7,368,685 7,482,395 7,482,395 7,397,541 (84,854) (1.13)
31020.00 Delinquent Property Taxes - General Purp 48,336
31040.00 Fiscal Disparities 669,445 775,117 775,117 813,271 38,154 4.92
33423.00 Market Value Credit Aid 962
TAXES 8,087,428 8,257,512 8,257,512 8,210,812 (46,700) (0.57)
CHARGES FOR SERVICES
31810.00 Franchise Taxes 604,997 595,000 595,000 603,000 8,000 1.34
34103.00 Zoning & Subdivision Fees 26,626 17,050 17,050 20,650 3,600 21.11
34104.00 Plan Check Fees 233,752 253,396 253,396 243,474 (9,922) (3.92)
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 (780) (100.00)
34304.00 PEG Access Fees 32,952 34,000 34,000 32,000 (2,000) (5.88)
34731.00 Softball Fees 22,619 25,000 25,000 11,000 (14,000) (56.00)
34735.00 Recreation Program Fees 44,591 40,000 40,000 47,000 7,000 17.50
34740.00 Concessions - Park Fees 750 750 (750) (100.00)
34760.01 Facility Rental - Regular 72,757 73,361 73,361 74,021 660 0.90
34761.00 Studio/Pavilion Rental 15,844 15,000 15,000 15,000
34762.00 Park Shelter Rental 14,008 14,000 14,000 42,500 28,500 203.57
34763.13 Facility Fee - Athletic Fields & Beaches 15,300 15,300
34765.01 Tower Leases 243,499 243,069 243,069 267,966 24,897 10.24
34780.00 Park Admission Fees 17,964 15,000 15,000 18,000 3,000 20.00
34783.00 City Contract Services 47,163 43,500 43,500 42,000 (1,500) (3.45)
CHARGES FOR SERVICES 1,653,561 1,714,306 1,714,306 1,776,311 62,005 3.62
Exhibit D
BUDGET REPORT FOR CITY OF PRIOR LAKE
Revenue Details by Account
Budget level: City Manager
From Amended Budget
1 of 11
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ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit D
BUDGET REPORT FOR CITY OF PRIOR LAKE
Revenue Details by Account
Budget level: City Manager
From Amended Budget
LICENSES AND PERMITS
32100.00 Business Licenses 1,200 1,100 1,100 800 (300) (27.27)
32110.00 Liquor Licenses 69,070 69,990 69,990 77,290 7,300 10.43
32160.00 Refuse Haulers 3,650 3,650 3,650 3,450 (200) (5.48)
32170.00 Outdoor Concert Permits 1,450 1,150 1,150 1,150
32180.00 Cigarette Licenses 2,500 2,250 2,250 2,500 250 11.11
32210.00 Building Permits 392,194 471,800 471,800 398,420 (73,380) (15.55)
32211.00 Retainage Forfeiture 6,083
32215.00 Mechanical Permits 51,535 32,770 32,770 45,165 12,395 37.82
32230.00 Plumbing Permits 41,871 31,285 31,285 42,690 11,405 36.46
32231.00 Sewer/Water Inspection 7,671 7,725 7,725 6,180 (1,545) (20.00)
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 2,000 800 66.67
LICENSES AND PERMITS 587,464 630,495 630,495 587,220 (43,275) (6.86)
2 of 11
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ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit D
BUDGET REPORT FOR CITY OF PRIOR LAKE
Revenue Details by Account
Budget level: City Manager
From Amended Budget
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 (12,500) (100.00)
33631.00 Payment in Lieu of Taxes 420,000 420,000 420,000 440,000 20,000 4.76
33700.23 Miscellaneous Grants - Capital Parks 72,147
INTERGOVERNMENTAL 1,573,865 1,535,235 1,535,235 1,542,735 7,500 0.49
3 of 11
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2015 2016 2016 2017 2017 2017
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit D
BUDGET REPORT FOR CITY OF PRIOR LAKE
Revenue Details by Account
Budget level: City Manager
From Amended Budget
FINES AND FORFEITURES
35101.00 County Court Fines 1,350
35104.00 Prosecution Restitution 40
FINES AND FORFEITURES 1,390
MISCELLANEOUS REVENUES
36102.00 County Assess. Collection 366 5,000 5,000 2,500 (2,500) (50.00)
36210.00 Interest Earnings 100,920 120,000 120,000 85,750 (34,250) (28.54)
36211.00 Developer Agreements 59,867 55,000 55,000 60,000 5,000 9.09
36212.00 Miscellaneous Revenue 238,492 95,550 95,550 25,550 (70,000) (73.26)
36225.00 Unrealized Inv.Gain(Loss)14,050
36230.00 Contributions & Donations 11,866
MISCELLANEOUS REVENUES 425,561 275,550 275,550 173,800 (101,750) (36.93)
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 67,360 18.57
TRANSFERS IN 355,520 532,640 362,640 430,000 67,360 18.57
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 13,020,878 245,140 1.92
4 of 11
Public Hearing 11.28.2016
2015 2016 2016 2017 2017 2017
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit D
BUDGET REPORT FOR CITY OF PRIOR LAKE
Revenue Details by Account
Budget level: City Manager
From Amended Budget
TAXES
31015.00 Current Property Taxes - Debt Service 1,876,204 2,340,850 2,340,850 2,628,937 288,087 12.31
TAXES 1,876,204 2,340,850 2,340,850 2,628,937 288,087 12.31
MISCELLANEOUS REVENUES
36101.00 City Assess. Collections 787,117
36102.00 County Assess. Collection 350,701 762,607 762,607 457,517 (305,090) (40.01)
36210.00 Interest Earnings 157,892 24,245 24,245 40,117 15,872 65.47
36212.00 Miscellaneous Revenue 67,119
36225.00 Unrealized Inv.Gain(Loss)(120,906)
MISCELLANEOUS REVENUES 1,241,923 786,852 786,852 497,634 (289,218) (36.76)
TRANSFERS IN
39203.00 Transfer from Other Funds 1,794,299 1,697,997 1,697,997 1,613,635 (84,362) (4.97)
TRANSFERS IN 1,794,299 1,697,997 1,697,997 1,613,635 (84,362) (4.97)
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 (85,493) (1.77)
Fund 210 - CABLE FRANCHISE FUND
CHARGES FOR SERVICES
34304.00 PEG Access Fees 5,133 5,133 5,133 37,133 32,000 623.42
CHARGES FOR SERVICES 5,133 5,133 5,133 37,133 32,000 623.42
TOTAL REVENUES - FUND 210 5,133 5,133 5,133 37,133 32,000 623.42
5 of 11
Public Hearing 11.28.2016
2015 2016 2016 2017 2017 2017
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit D
BUDGET REPORT FOR CITY OF PRIOR LAKE
Revenue Details by Account
Budget level: City Manager
From Amended Budget
Fund 225 - CAPITAL PARK FUND
CHARGES FOR SERVICES
34760.01 Facility Rental - Regular 23,400 23,400 23,400 24,000 600 2.56
34791.00 Dedication Fees 100,310 567,000 567,000 405,000 (162,000) (28.57)
CHARGES FOR SERVICES 123,710 590,400 590,400 429,000 (161,400) (27.34)
MISCELLANEOUS REVENUES
36210.00 Interest Earnings 11,961 7,000 7,000 9,000 2,000 28.57
36225.00 Unrealized Inv.Gain(Loss)2,143
36230.00 Contributions & Donations 1,555
MISCELLANEOUS REVENUES 15,659 7,000 7,000 9,000 2,000 28.57
TOTAL REVENUES - FUND 225 139,369 597,400 597,400 438,000 (159,400) (26.68)
Fund 240 - EDA SPECIAL REVENUE FUND
TAXES
31010.00 Current Property Taxes - General Purpos 158,714 155,000 155,000 140,000 (15,000) (9.68)
33423.00 Market Value Credit Aid 17
TAXES 158,731 155,000 155,000 140,000 (15,000) (9.68)
CHARGES FOR SERVICES
34760.02 Facility Rental - EDA 7,438 10,000 10,000 8,500 (1,500) (15.00)
CHARGES FOR SERVICES 7,438 10,000 10,000 8,500 (1,500) (15.00)
INTERGOVERNMENTAL
33610.14 County-City Aids/Grants - Operating EDA 17,165
INTERGOVERNMENTAL 17,165
MISCELLANEOUS REVENUES
36210.00 Interest Earnings 2,607 500 500 2,500 2,000 400.00
36225.00 Unrealized Inv.Gain(Loss)387
MISCELLANEOUS REVENUES 2,994 500 500 2,500 2,000 400.00
TOTAL REVENUES - FUND 240 186,328 165,500 165,500 151,000 (14,500) (8.76)
6 of 11
Public Hearing 11.28.2016
2015 2016 2016 2017 2017 2017
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit D
BUDGET REPORT FOR CITY OF PRIOR LAKE
Revenue Details by Account
Budget level: City Manager
From Amended Budget
Fund 410 - REVOLVING EQUIPMENT FUND
TAXES
31010.00 Current Property Taxes - General Purpos 250,033 325,000 325,000 375,000 50,000 15.38
TAXES 250,033 325,000 325,000 375,000 50,000 15.38
MISCELLANEOUS REVENUES
36210.00 Interest Earnings 16,441 15,067 15,067 10,594 (4,473) (29.69)
36225.00 Unrealized Inv.Gain(Loss)4,950
MISCELLANEOUS REVENUES 21,391 15,067 15,067 10,594 (4,473) (29.69)
SALE OF ASSETS
39102.00 Sale of Property 6,240 24,000 24,000 (24,000) (100.00)
SALE OF ASSETS 6,240 24,000 24,000 (24,000) (100.00)
OTHER
39104.00 Forfeiture Property Sales 101,097
OTHER 101,097
TRANSFERS IN
39203.00 Transfer from Other Funds 141,000 141,000 141,000 341,000 200,000 141.84
TRANSFERS IN 141,000 141,000 141,000 341,000 200,000 141.84
DEBT ISSUED
39310.00 G.O. Bond Proceeds 400,000 400,000 (400,000) (100.00)
DEBT ISSUED 400,000 400,000 (400,000) (100.00)
TOTAL REVENUES - FUND 410 519,761 905,067 905,067 726,594 (178,473) (19.72)
7 of 11
Public Hearing 11.28.2016
2015 2016 2016 2017 2017 2017
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit D
BUDGET REPORT FOR CITY OF PRIOR LAKE
Revenue Details by Account
Budget level: City Manager
From Amended Budget
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 - - 219,406 219,406 -
Fund 440 - FACILITIES MANAGEMENT FUND
MISCELLANEOUS REVENUES
36210.00 Interest Earnings 11,841 8,029 8,029 5,000 (3,029) (37.73)
36225.00 Unrealized Inv.Gain(Loss)1,831
MISCELLANEOUS REVENUES 13,672 8,029 8,029 5,000 (3,029) (37.73)
TRANSFERS IN
39203.00 Transfer from Other Funds 50,000 55,000 55,000 56,650 1,650 3.00
TRANSFERS IN 50,000 55,000 55,000 56,650 1,650 3.00
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 (1,379) (0.20)
8 of 11
Public Hearing 11.28.2016
2015 2016 2016 2017 2017 2017
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit D
BUDGET REPORT FOR CITY OF PRIOR LAKE
Revenue Details by Account
Budget level: City Manager
From Amended Budget
Fund 601 - WATER FUND
CHARGES FOR SERVICES
37100.00 Utility Receipts - Water 3,018,320 3,363,646 3,363,646 3,740,806 377,160 11.21
37110.00 Capital Facility Revenue 253,220 254,340 254,340 264,540 10,200 4.01
37160.00 Penalties 13,856 7,000 7,000 11,000 4,000 57.14
37170.00 Water Meter Sales 80,539 104,150 104,150 73,150 (31,000) (29.76)
37175.00 Pressure Reducers 24,089 35,400 35,400 26,700 (8,700) (24.58)
37180.00 Frost Plates 28
37190.00 Miscellaneous Revenue Adj 53
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 4,116,196 351,660 9.34
MISCELLANEOUS REVENUES
36102.00 County Assess. Collection 4,550
36210.00 Interest Earnings 50,028 60,000 60,000 40,000 (20,000) (33.33)
36212.00 Miscellaneous Revenue 9,968
36225.00 Unrealized Inv.Gain(Loss)8,246
MISCELLANEOUS REVENUES 72,792 60,000 60,000 40,000 (20,000) (33.33)
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 (100,000) (10.53)
DEBT ISSUED 950,000 950,000 850,000 (100,000) (10.53)
TOTAL REVENUES - FUND 601 4,580,726 4,774,536 4,774,536 5,256,196 481,660 10.09
9 of 11
Public Hearing 11.28.2016
2015 2016 2016 2017 2017 2017
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit D
BUDGET REPORT FOR CITY OF PRIOR LAKE
Revenue Details by Account
Budget level: City Manager
From Amended Budget
Fund 602 - STORM WATER UTILITY
CHARGES FOR SERVICES
37120.00 Storm Water Revenue 862,204 838,537 838,537 876,921 38,384 4.58
37160.00 Penalties 3,040
37901.00 Contribution (Other Fund)265,691
CHARGES FOR SERVICES 1,130,935 838,537 838,537 876,921 38,384 4.58
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
MISCELLANEOUS REVENUES
36210.00 Interest Earnings 9,531 10,000 10,000 8,080 (1,920) (19.20)
36225.00 Unrealized Inv.Gain(Loss)435
MISCELLANEOUS REVENUES 9,966 10,000 10,000 8,080 (1,920) (19.20)
TOTAL REVENUES - FUND 602 1,183,303 883,327 883,327 919,791 36,464 4.13
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ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit D
BUDGET REPORT FOR CITY OF PRIOR LAKE
Revenue Details by Account
Budget level: City Manager
From Amended Budget
Fund 604 - SEWER FUND
CHARGES FOR SERVICES
37102.00 Utility Receipts - Sewer 1,049,942 1,207,960 1,207,960 1,452,600 244,640 20.25
37104.00 Utility Recpt-Sewer MCES 1,118,500 1,327,560 1,327,560 1,387,800 60,240 4.54
37110.00 Capital Facility Revenue 253,229 254,970 254,970 260,130 5,160 2.02
37160.00 Penalties 11,254 7,000 7,000 9,000 2,000 28.57
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 3,109,530 312,040 11.15
MISCELLANEOUS REVENUES
36210.00 Interest Earnings 27,089 40,000 40,000 22,810 (17,190) (42.98)
36225.00 Unrealized Inv.Gain(Loss)6,928
MISCELLANEOUS REVENUES 34,017 40,000 40,000 22,810 (17,190) (42.98)
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 3,982,340 1,144,850 40.35
TOTAL REVENUES - ALL FUNDS 32,958,407 28,622,919 28,452,919 30,173,194 1,720,275 6.05
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ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % 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 2,000 28.57
51450.00 Social Security Contributions 670 434 434 558 124 28.57
51451.00 Medicare Contributions 725 670 670 699 29 4.33
51460.00 PERA Contributions 1,959 1,959 1,959 1,959
51477.00 Workers Compensation Insurance 119 146 146 147 1 0.68
52010.00 Office Supplies 42 300 300 300
53310.10 Training and Employee Development 4,766 5,250 5,250 6,000 750 14.29
54320.00 Miscellaneous Expense 221 470 470 350 (120) (25.53)
Totals for dept 41110.00-MAYOR & COUNCIL 58,532 55,409 55,409 58,193 2,784 5.02
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 2,129 0.88
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 (127) (3.65)
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 10 0.76
51450.00 Social Security Contributions 12,254 14,087 14,087 14,298 211 1.50
51451.00 Medicare Contributions 3,496 3,964 3,964 3,993 29 0.73
51460.00 PERA Contributions 17,340 20,244 20,244 20,404 160 0.79
51470.00 Health Insurance 23,506 26,456 26,456 28,291 1,835 6.94
51472.00 Retiree HCSP Contributions 480 555 555 780 225 40.54
51473.00 Dental Insurance 1,194 1,440 1,440 1,440
51474.00 Life Insurance 1,898 1,912 1,912 1,926 14 0.73
51477.00 Workers Compensation Insurance 1,424 1,247 1,247 1,220 (27) (2.17)
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
Expenditure Details by Account
Budget level: City Manager
From Amended Budget
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DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
Expenditure Details by Account
Budget level: City Manager
From Amended Budget
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 43,021 688 1.63
54320.00 Miscellaneous Expense 105
Totals for dept 41320.00-ADMINISTRATION 375,542 404,081 404,081 409,228 5,147 1.27
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 482 350 350 500 150 42.86
Totals for dept 41330.00-BOARDS & COMMISSIONS 10,137 10,539 10,539 10,689 150 1.42
Dept 41410.00-ELECTIONS
51100.07 Wages - Election Judge 24,640 24,640 (24,640) (100.00)
52050.00 Operating Supplies 3,000 3,000 (3,000) (100.00)
52400.10 Small Equipment - General 84,750
53310.10 Training and Employee Development 2,000 2,000 (2,000) (100.00)
Totals for dept 41410.00-ELECTIONS 84,750 29,640 29,640 (29,640) (100.00)
Dept 41520.00-FINANCE
51100.01 Wages - Full Time 313,823 338,994 338,994 345,329 6,335 1.87
51208.01 Sick Leave - Buy Down 1,356 1,359 1,359 1,349 (10) (0.74)
51400.00 Compensated Absences 1,576 1,695 1,695 1,727 32 1.89
51450.00 Social Security Contributions 19,083 21,102 21,102 21,495 393 1.86
51451.00 Medicare Contributions 4,463 4,935 4,935 5,027 92 1.86
51460.00 PERA Contributions 23,536 25,425 25,425 25,900 475 1.87
51470.00 Health Insurance 28,194 31,002 31,002 37,275 6,273 20.23
51472.00 Retiree HCSP Contributions 1,000 1,000 1,000 1,200 200 20.00
51473.00 Dental Insurance 1,467 1,590 1,590 1,920 330 20.75
51474.00 Life Insurance 246 259 259 259
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DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
Expenditure Details by Account
Budget level: City Manager
From Amended Budget
51477.00 Workers Compensation Insurance 1,795 1,703 1,703 1,680 (23) (1.35)
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 7 0.23
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 1,070 225 26.63
54320.00 Miscellaneous Expense 94 75 75 75
Totals for dept 41520.00-FINANCE 411,253 444,977 444,977 459,966 14,989 3.37
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
Dept 41550.00-ASSESSING
53100.50 Professional Services - Property Assessm 150,000 167,500 167,500 185,000 17,500 10.45
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 17,500 10.31
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 1,820 1.76
51100.03 Wages - Seasonal/Temporary 14,627
51110.01 Overtime - Full Time 90
51400.00 Compensated Absences 128 517 517 526 9 1.74
51450.00 Social Security Contributions 4,558 6,414 6,414 6,527 113 1.76
51451.00 Medicare Contributions (1,011) 1,500 1,500 1,526 26 1.73
51460.00 PERA Contributions 1,921 7,759 7,759 7,895 136 1.75
51470.00 Health Insurance 1,605 6,781 6,781 7,337 556 8.20
51472.00 Retiree HCSP Contributions 50 50 50 300 250 500.00
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DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
Expenditure Details by Account
Budget level: City Manager
From Amended Budget
51473.00 Dental Insurance 93 370 370 480 110 29.73
51474.00 Life Insurance 14 54 54 54
51477.00 Workers Compensation Insurance 546 424 424 418 (6) (1.42)
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 (240) (36.36)
53310.10 Training and Employee Development 1,041 450 450 6,450 6,000 1,333.33
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 8,774 5.67
Dept 41830.00-COMMUNICATIONS
51100.01 Wages - Full Time 54,972 68,823 68,823 72,600 3,777 5.49
51100.02 Wages - Part Time 1,536 4,464 4,464 4,464
51400.00 Compensated Absences 233 344 344 363 19 5.52
51450.00 Social Security Contributions 3,369 4,544 4,544 4,778 234 5.15
51451.00 Medicare Contributions 788 1,063 1,063 1,117 54 5.08
51460.00 PERA Contributions 4,123 5,162 5,162 5,445 283 5.48
51470.00 Health Insurance 6,780 6,781 6,781 7,337 556 8.20
51472.00 Retiree HCSP Contributions 175 25 25 300 275 1,100.00
51473.00 Dental Insurance 311 370 370 480 110 29.73
51474.00 Life Insurance 46 68 68 68
51477.00 Workers Compensation Insurance 468 399 399 406 7 1.75
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 5,315 4.65
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DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
Expenditure Details by Account
Budget level: City Manager
From Amended Budget
Dept 41910.00-COMMUNITY DEVELOPMENT
51100.01 Wages - Full Time 218,917 219,240 219,240 221,553 2,313 1.06
51110.01 Overtime - Full Time 4,548 3,000 3,000 4,000 1,000 33.33
51400.00 Compensated Absences 1,094 1,096 1,096 1,108 12 1.09
51450.00 Social Security Contributions 13,065 13,779 13,779 13,984 205 1.49
51451.00 Medicare Contributions 3,055 3,222 3,222 3,271 49 1.52
51460.00 PERA Contributions 16,760 16,668 16,668 16,916 248 1.49
51470.00 Health Insurance 26,009 26,161 26,161 27,956 1,795 6.86
51472.00 Retiree HCSP Contributions 602 600 600 600
51473.00 Dental Insurance 1,335 1,330 1,330 1,440 110 8.27
51474.00 Life Insurance 179 178 178 178
51477.00 Workers Compensation Insurance 1,204 1,135 1,135 1,117 (18) (1.59)
52010.00 Office Supplies 1,611 1,700 1,700 1,750 50 2.94
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 6,000 23.08
53210.00 Telecommunications 617 750 750 750
53310.10 Training and Employee Development 1,127 1,000 1,000 1,150 150 15.00
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 1,000 100.00
54320.00 Miscellaneous Expense 1,088 15,000 15,000 12,000 (3,000) (20.00)
Totals for dept 41910.00-COMMUNITY DEVELOPMENT 294,664 337,359 337,359 347,273 9,914 2.94
Dept 41920.00-INFORMATION TECHNOLOGY
51100.01 Wages - Full Time 104,784 111,109 111,109 112,283 1,174 1.06
51400.00 Compensated Absences 524 556 556 561 5 0.90
51450.00 Social Security Contributions 6,376 6,889 6,889 6,962 73 1.06
51451.00 Medicare Contributions 1,491 1,611 1,611 1,628 17 1.06
51460.00 PERA Contributions 7,859 8,333 8,333 8,421 88 1.06
51470.00 Health Insurance 9,324 9,446 9,446 10,162 716 7.58
51472.00 Retiree HCSP Contributions 288 375 375 375
51473.00 Dental Insurance 490 490 490 600 110 22.45
51474.00 Life Insurance 71 71 71 71
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DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
Expenditure Details by Account
Budget level: City Manager
From Amended Budget
51477.00 Workers Compensation Insurance 607 577 577 565 (12) (2.08)
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 1,000 33.33
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 10,000 333.33
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 (15,490) (15.79)
54030.00 Hardware Service Contract 1,376 1,000 1,000 2,472 1,472 147.20
55570.00 Machinery and Equipment 81,353 86,390 86,390 78,391 (7,999) (9.26)
Totals for dept 41920.00-INFORMATION TECHNOLOGY 321,239 336,161 336,161 345,585 9,424 2.80
Dept 41940.00-FACILITIES - CITY HALL
51100.01 Wages - Full Time 50,588 53,134 53,134 54,763 1,629 3.07
51110.01 Overtime - Full Time 2,031
51400.00 Compensated Absences 253 266 266 274 8 3.01
51450.00 Social Security Contributions 3,074 3,294 3,294 3,395 101 3.07
51451.00 Medicare Contributions 719 770 770 794 24 3.12
51460.00 PERA Contributions 3,946 3,985 3,985 4,107 122 3.06
51470.00 Health Insurance 9,966 10,660 10,660 11,300 640 6.00
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 (4) (0.10)
52200.01 Repair & Maint Supplies - General 277
52200.02 Repair & Maint Supplies - Building 5,502 5,614 5,614 7,000 1,386 24.69
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 5,747 6.00
53620.00 Insurance - Property 103,672 108,856 108,856 112,122 3,266 3.00
53810.00 Utilities - Electric 65,458 50,315 50,315 51,824 1,509 3.00
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ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
Expenditure Details by Account
Budget level: City Manager
From Amended Budget
53820.00 Utilities - Gas 34,711 25,791 25,791 26,564 773 3.00
53830.00 Utilities - Refuse Disposal 1,200 1,051 1,051 1,156 105 9.99
54010.02 Maint Agreements - Buildings 30,104 14,215 14,215 31,690 17,475 122.93
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 1,014 4.36
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 33,795 7.48
Dept 42100.00-POLICE
51100.01 Wages - Full Time 1,998,832 2,129,523 2,129,523 2,214,852 85,329 4.01
51100.02 Wages - Part Time 57,788 86,730 86,730 87,307 577 0.67
51110.01 Overtime - Full Time 267,354 190,500 190,500 244,000 53,500 28.08
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 (1,388) (11.36)
51220.02 Allowance - Clothing 18,564 17,091 17,091 22,126 5,035 29.46
51400.00 Compensated Absences 10,725 12,126 12,126 12,823 697 5.75
51450.00 Social Security Contributions 13,109 15,610 15,610 14,926 (684) (4.38)
51451.00 Medicare Contributions 32,484 35,590 35,590 37,664 2,074 5.83
51460.00 PERA Contributions 361,992 370,974 370,974 394,517 23,543 6.35
51470.00 Health Insurance 198,364 238,255 238,255 232,210 (6,045) (2.54)
51472.00 Retiree HCSP Contributions 5,413 5,235 5,235 6,060 825 15.76
51473.00 Dental Insurance 10,721 12,269 12,269 13,440 1,171 9.54
51474.00 Life Insurance 1,682 1,890 1,890 1,778 (112) (5.93)
51477.00 Workers Compensation Insurance 62,247 75,280 75,280 77,672 2,392 3.18
52010.00 Office Supplies 5,900 6,190 6,190 6,490 300 4.85
52050.00 Operating Supplies 6,796 7,741 7,741 9,001 1,260 16.28
52051.00 Fuel 60,483 57,862 57,862 57,500 (362) (0.63)
52055.00 Uniforms 18,821 15,060 15,060 15,360 300 1.99
52200.01 Repair & Maint Supplies - General 1,809 6,100 6,100 6,600 500 8.20
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 (5,272) (14.33)
53100.80 Professional Services - General 20,408 26,650 26,650 29,392 2,742 10.29
53210.00 Telecommunications 12,131 12,000 12,000 12,300 300 2.50
53230.00 Telecommunications Equipment 5,390 8,521 8,521 9,504 983 11.54
53310.10 Training and Employee Development 13,707 31,185 31,185 33,630 2,445 7.84
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ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
Expenditure Details by Account
Budget level: City Manager
From Amended Budget
53630.00 Insurance - Auto 7,223 7,440 7,440 7,589 149 2.00
53810.00 Utilities - Electric 30,106 27,349 27,349 28,169 820 3.00
53820.00 Utilities - Gas 10,326 7,715 7,715 7,947 232 3.01
53830.00 Utilities - Refuse Disposal 473 480 480 480
54010.02 Maint Agreements - Buildings 15,451 13,853 13,853 13,968 115 0.83
54010.04 Maint Agreements - Equipment 1,447 6,185 6,185 6,425 240 3.88
54010.05 Maint Agreements - Cleaning 14,554 13,961 13,961 14,545 584 4.18
54020.00 Software Service Contract 1,792 4,200 4,200 8,290 4,090 97.38
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 25 0.34
54320.00 Miscellaneous Expense 1,423 850 850 850
Totals for dept 42100.00-POLICE 3,351,784 3,542,365 3,554,365 3,730,730 176,365 4.96
Dept 42200.00-FIRE
51100.01 Wages - Full Time 107,608 111,016 111,016 111,571 555 0.50
51100.09 Wages - Volunteer Compensation (firefigh 196,644 222,884 222,884 223,634 750 0.34
51208.01 Sick Leave - Buy Down 2,487 2,492 2,492 2,473 (19) (0.76)
51400.00 Compensated Absences 538 555 555 558 3 0.54
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 8 0.18
51460.00 PERA Contributions 17,433 17,985 17,985 18,075 90 0.50
51461.01 Fire Relief Pension Contribution 20,000 20,000 20,000 20,000
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 9,654 639 7.09
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 (194) (0.51)
52010.00 Office Supplies 736 500 500 525 25 5.00
52050.00 Operating Supplies 8,844 6,129 6,129 6,129
52051.00 Fuel 12,908 12,825 12,825 12,500 (325) (2.53)
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 3,800 17.28
53210.00 Telecommunications 10,312 10,344 10,344 10,344
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ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
Expenditure Details by Account
Budget level: City Manager
From Amended Budget
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 7,535 148 2.00
53810.00 Utilities - Electric 22,929 18,368 18,368 18,919 551 3.00
53820.00 Utilities - Gas 12,631 12,071 12,071 12,433 362 3.00
53830.00 Utilities - Refuse Disposal 1,052 866 866 900 34 3.93
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 10,773 490 4.77
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 (3,800) (100.00)
Totals for dept 42200.00-FIRE 880,918 902,032 902,032 905,149 3,117 0.35
9 of 29
Public Hearing 11.28.2016
2015 2016 2016 2017 2017 2017
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
Expenditure Details by Account
Budget level: City Manager
From Amended Budget
Dept 42400.00-BUILDING INSPECTION
51100.01 Wages - Full Time 414,258 432,409 432,409 437,766 5,357 1.24
51100.03 Wages - Seasonal/Temporary 4,375 15,400 15,400 (15,400) (100.00)
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 (190) (6.38)
51400.00 Compensated Absences 2,071 2,162 2,162 2,189 27 1.25
51450.00 Social Security Contributions 25,736 28,414 28,414 27,779 (635) (2.23)
51451.00 Medicare Contributions 6,019 6,645 6,645 6,496 (149) (2.24)
51460.00 PERA Contributions 31,297 32,993 32,993 33,395 402 1.22
51470.00 Health Insurance 40,451 40,878 40,878 44,147 3,269 8.00
51472.00 Retiree HCSP Contributions 1,110 1,170 1,170 1,170
51473.00 Dental Insurance 2,420 2,420 2,420 2,640 220 9.09
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 (100) (5.12)
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 6,250 425 7.30
52055.00 Uniforms 214 400 400 400
52400.10 Small Equipment - General 15 1,050 1,050 300 (750) (71.43)
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 6 1.92
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 42,482 7.13
10 of 29
Public Hearing 11.28.2016
2015 2016 2016 2017 2017 2017
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
Expenditure Details by Account
Budget level: City Manager
From Amended Budget
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 52 3.01
54010.04 Maint Agreements - Equipment 8,025 8,025 8,025 9,025 1,000 12.46
Totals for dept 42500.00-EMERGENCY MANAGEMENT 9,577 9,750 9,750 11,802 2,052 21.05
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 (1,393) (0.61)
51100.02 Wages - Part Time 25,993 27,550 27,550 27,930 380 1.38
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 2,959 252 9.31
51400.00 Compensated Absences 1,250 1,275 1,275 1,270 (5) (0.39)
51450.00 Social Security Contributions 15,789 17,036 17,036 16,988 (48) (0.28)
51451.00 Medicare Contributions 3,692 3,984 3,984 3,973 (11) (0.28)
51460.00 PERA Contributions 19,329 19,505 19,505 19,428 (77) (0.39)
51470.00 Health Insurance 28,249 28,249 28,249 27,369 (880) (3.12)
51472.00 Retiree HCSP Contributions 652 795 795 665 (130) (16.35)
51473.00 Dental Insurance 1,272 1,272 1,272 960 (312) (24.53)
51474.00 Life Insurance 165 165 165 165
51477.00 Workers Compensation Insurance 1,368 1,164 1,164 1,125 (39) (3.35)
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 1,704 60.94
52055.00 Uniforms 295 300 300 300
52400.10 Small Equipment - General 2,945 5,700 5,700 3,700 (2,000) (35.09)
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
53310.10 Training and Employee Development 792 2,830 2,830 3,000 170 6.01
53630.00 Insurance - Auto 173 178 178 182 4 2.25
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 31 1.94
11 of 29
Public Hearing 11.28.2016
2015 2016 2016 2017 2017 2017
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
Expenditure Details by Account
Budget level: City Manager
From Amended Budget
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 (2,354) (0.61)
Dept 43100.00-STREET
51100.01 Wages - Full Time 229,831 263,695 263,695 261,731 (1,964) (0.74)
51100.03 Wages - Seasonal/Temporary 10,000 10,000 (10,000) (100.00)
51110.01 Overtime - Full Time 10,436 23,000 23,000 23,000
51208.01 Sick Leave - Buy Down 122 122 146 24 19.67
51400.00 Compensated Absences 1,152 1,318 1,318 1,309 (9) (0.68)
51450.00 Social Security Contributions 13,884 18,403 18,403 17,662 (741) (4.03)
51451.00 Medicare Contributions 3,247 4,304 4,304 4,131 (173) (4.02)
51460.00 PERA Contributions 18,020 21,502 21,502 21,355 (147) (0.68)
51470.00 Health Insurance 33,658 39,241 39,241 42,269 3,028 7.72
51472.00 Retiree HCSP Contributions 810 818 818 765 (53) (6.48)
51473.00 Dental Insurance 1,673 1,912 1,912 2,160 248 12.97
51474.00 Life Insurance 206 235 235 250 15 6.38
51477.00 Workers Compensation Insurance 18,132 21,532 21,532 20,027 (1,505) (6.99)
52050.00 Operating Supplies 3,052 1,405 1,405 1,905 500 35.59
52051.00 Fuel 40,493 58,563 58,563 52,750 (5,813) (9.93)
52052.00 Shop Material 695 740 740 740
52054.00 Snow and Ice 74,947 79,420 79,420 72,808 (6,612) (8.33)
52055.00 Uniforms 4,074 2,854 2,854 3,728 874 30.62
52200.01 Repair & Maint Supplies - General 103,875 89,008 89,008 104,485 15,477 17.39
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 41 2.02
53810.00 Utilities - Electric 8,531 515 515 515
53830.00 Utilities - Refuse Disposal 900 900 990 90 10.00
53840.00 Utilities - Street Lighting 197,234 189,537 189,537 195,223 5,686 3.00
54010.01 Maint Agreements - General 598,982 514,676 535,676 518,732 (16,944) (3.16)
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 3,065 51.95
12 of 29
Public Hearing 11.28.2016
2015 2016 2016 2017 2017 2017
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
Expenditure Details by Account
Budget level: City Manager
From Amended Budget
54070.00 Rentals - Heavy Equipment 934 4,678 4,678 6,678 2,000 42.75
54310.00 Memberships and Subscriptions 900 845 845 1,120 275 32.54
54320.00 Miscellaneous Expense 194
Totals for dept 43100.00-STREET 1,384,196 1,385,392 1,406,392 1,393,754 (12,638) (0.90)
Dept 43400.00-CENTRAL GARAGE
51100.01 Wages - Full Time 117,528 121,056 121,056 121,680 624 0.52
51100.02 Wages - Part Time 19,168 19,168
51100.03 Wages - Seasonal/Temporary 14,494 15,000 15,000 (15,000) (100.00)
51110.01 Overtime - Full Time 509 3,026 3,026 3,026
51208.01 Sick Leave - Buy Down 551 766 766 883 117 15.27
51400.00 Compensated Absences 587 605 605 704 99 16.36
51450.00 Social Security Contributions 7,165 8,671 8,671 8,975 304 3.51
51451.00 Medicare Contributions 1,676 2,028 2,028 2,099 71 3.50
51460.00 PERA Contributions 8,853 9,306 9,306 10,791 1,485 15.96
51470.00 Health Insurance 21,320 21,320 21,320 22,600 1,280 6.00
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 13 0.32
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 2,750 177 6.88
52200.01 Repair & Maint Supplies - General 137,569 144,900 144,900 149,247 4,347 3.00
52400.10 Small Equipment - General 7,908 7,000 7,000 7,000
53210.00 Telecommunications 581 600 600 600
13 of 29
Public Hearing 11.28.2016
2015 2016 2016 2017 2017 2017
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
Expenditure Details by Account
Budget level: City Manager
From Amended Budget
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 1,500 40.00
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 10,000 142.86
Totals for dept 43400.00-CENTRAL GARAGE 332,454 380,369 380,369 404,554 24,185 6.36
Dept 45100.00-RECREATION
51100.01 Wages - Full Time 128,522 133,532 133,532 135,432 1,900 1.42
51100.02 Wages - Part Time 37,240 39,314 39,314 27,101 (12,213) (31.07)
51100.03 Wages - Seasonal/Temporary 48,688 79,900 79,900 79,900
51110.01 Overtime - Full Time 387 707 707 730 23 3.25
51400.00 Compensated Absences 829 864 864 813 (51) (5.90)
51450.00 Social Security Contributions 12,988 15,714 15,714 15,431 (283) (1.80)
51451.00 Medicare Contributions 3,037 3,675 3,675 3,609 (66) (1.80)
51460.00 PERA Contributions 12,457 12,963 12,963 12,189 (774) (5.97)
51470.00 Health Insurance 16,625 15,796 15,796 16,991 1,195 7.57
51472.00 Retiree HCSP Contributions 660 660 660 480 (180) (27.27)
51473.00 Dental Insurance 850 850 850 960 110 12.94
51474.00 Life Insurance 112 112 112 112
51477.00 Workers Compensation Insurance 5,902 10,012 10,012 9,528 (484) (4.83)
52010.00 Office Supplies 1,003 650 650 650
52050.00 Operating Supplies 35,203 39,793 39,793 32,697 (7,096) (17.83)
52056.00 Community Events 24,241 24,894 24,894 26,600 1,706 6.85
52500.10 Concessions 702 702 702
53100.40 Professional Services - Instructors 10,445 16,500 16,500 12,000 (4,500) (27.27)
53120.10 Bank Service Fees 3,000 3,000 3,000
14 of 29
Public Hearing 11.28.2016
2015 2016 2016 2017 2017 2017
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
Expenditure Details by Account
Budget level: City Manager
From Amended Budget
53210.00 Telecommunications 569 528 528 528
53310.10 Training and Employee Development 160 1,100 1,100 1,900 800 72.73
53520.00 Public Educational Information 1,919 2,000 2,000 2,500 500 25.00
54010.05 Maint Agreements - Cleaning 1,830 2,202 2,202 3,749 1,547 70.25
54310.00 Memberships and Subscriptions 85 750 750 750
Totals for dept 45100.00-RECREATION 343,752 406,218 406,218 388,352 (17,866) (4.40)
Dept 45200.00-PARKS
51100.01 Wages - Full Time 461,163 481,577 481,577 475,680 (5,897) (1.22)
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 24 19.67
51400.00 Compensated Absences 2,306 2,408 2,408 2,378 (30) (1.25)
51450.00 Social Security Contributions 40,338 43,233 43,233 42,868 (365) (0.84)
51451.00 Medicare Contributions 9,434 10,111 10,111 10,026 (85) (0.84)
51460.00 PERA Contributions 41,503 37,618 37,618 37,176 (442) (1.17)
51470.00 Health Insurance 59,529 60,142 60,142 68,489 8,347 13.88
51472.00 Retiree HCSP Contributions 1,530 1,530 1,530 1,440 (90) (5.88)
51473.00 Dental Insurance 3,050 3,050 3,050 3,600 550 18.03
51474.00 Life Insurance 419 419 419 434 15 3.58
51477.00 Workers Compensation Insurance 23,341 27,246 27,246 26,198 (1,048) (3.85)
52010.00 Office Supplies 499 1,250 1,250 1,000 (250) (20.00)
52050.00 Operating Supplies 23,249 36,000 36,000 7,000 (29,000) (80.56)
52051.00 Fuel 58,698 61,110 61,110 60,000 (1,110) (1.82)
52052.00 Shop Material 1,704 2,000 2,000 2,000
52055.00 Uniforms 4,032 5,100 5,100 7,820 2,720 53.33
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
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
15 of 29
Public Hearing 11.28.2016
2015 2016 2016 2017 2017 2017
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
Expenditure Details by Account
Budget level: City Manager
From Amended Budget
53310.10 Training and Employee Development 4,237 3,880 3,880 4,380 500 12.89
53630.00 Insurance - Auto 3,000 3,090 3,090 3,152 62 2.01
53810.00 Utilities - Electric 22,440 24,000 24,000 24,720 720 3.00
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 1,429 10.00
53850.00 Utilities - Park Lighting 54,603 16,280 16,280 36,578 20,298 124.68
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 25,000 113.64
54070.00 Rentals - Heavy Equipment 17,463 15,605 15,605 17,605 2,000 12.82
54310.00 Memberships and Subscriptions 200 700 700 700
55530.00 Infrastructure 145,486 200,477 230,477 (230,477) (100.00)
Totals for dept 45200.00-PARKS 1,337,706 1,433,838 1,463,838 1,292,709 (171,129) (11.69)
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 11,081 323 3.00
53820.00 Utilities - Gas 8,138 6,073 6,073 6,256 183 3.01
53830.00 Utilities - Refuse Disposal 1,200 1,050 1,050 1,155 105 10.00
54010.02 Maint Agreements - Buildings 13,198 9,130 9,130 9,130
54010.05 Maint Agreements - Cleaning 15,906 16,998 16,998 17,861 863 5.08
Totals for dept 45500.00-LIBRARIES 61,437 46,289 46,289 52,763 6,474 13.99
16 of 29
Public Hearing 11.28.2016
2015 2016 2016 2017 2017 2017
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
Expenditure Details by Account
Budget level: City Manager
From Amended Budget
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 (66,700) (6.15)
Totals for dept 80000.00-Transfers to other Funds 1,036,243 1,084,719 1,084,719 1,018,019 (66,700) (6.15)
TOTAL EXPENDITURES -FUND 101 12,341,156 12,945,738 13,008,738 13,070,878 62,140 0.48
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 3,987,634 195,269 5.15
56110.00 Bond Interest 1,231,886 1,097,755 1,097,755 1,025,561 (72,194) (6.58)
56300.00 Other Debt Service Expenses 42,095 220,052 220,052 6,123 (213,929) (97.22)
Totals for dept 47000.00-DEBT SERVICE 4,426,271 5,110,172 5,110,172 5,019,318 (90,854) (1.78)
TOTAL EXPENDITURES- DEBT SERVICE FUNDS 4,426,271 5,110,172 5,110,172 5,019,318 (90,854) (1.78)
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
55570.00 Machinery and Equipment 6,360 6,360 (6,360) (100.00)
Totals for dept 41340.00-PUBLIC CABLE ACCESS 4,540 6,360 6,360 11,250 4,890 76.89
TOTAL EXPENDITURES -FUND 210 4,540 6,360 6,360 11,250 4,890 76.89
17 of 29
Public Hearing 11.28.2016
2015 2016 2016 2017 2017 2017
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
Expenditure Details by Account
Budget level: City Manager
From Amended Budget
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 (170,000) (100.00)
Totals for dept 45146.00-Eagle Creek/Brooksville Hills 170,000 170,000 (170,000) (100.00)
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 - (170,000) (100.00)
Fund 240 - EDA SPECIAL REVENUE FUND
Dept 46500.00-ECONOMIC DEVELOPMENT
51100.01 Wages - Full Time 89,539 94,404 94,404 96,373 1,969 2.09
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 2 0.42
51450.00 Social Security Contributions 5,510 6,039 6,039 6,069 30 0.50
51451.00 Medicare Contributions 1,289 1,412 1,412 1,419 7 0.50
18 of 29
Public Hearing 11.28.2016
2015 2016 2016 2017 2017 2017
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
Expenditure Details by Account
Budget level: City Manager
From Amended Budget
51460.00 PERA Contributions 6,722 7,140 7,140 7,176 36 0.50
51470.00 Health Insurance 8,630 8,720 8,720 9,319 599 6.87
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 (11) (2.51)
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 (4,350) (17.86)
53210.00 Telecommunications 250 250 250
53310.10 Training and Employee Development 1,200 1,200 1,000 (200) (16.67)
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 (532) (33.97)
Totals for dept 46500.00-ECONOMIC DEVELOPMENT 143,282 153,775 153,775 151,325 (2,450) (1.59)
Dept 46503.00-TECH VILLAGE INCUBATOR
52010.00 Office Supplies 186 500 500 250 (250) (50.00)
52400.10 Small Equipment - General 500 500
53020.00 Legal Services 210 500 500
53210.00 Telecommunications 5,000 5,000 2,000 (3,000) (60.00)
54095.00 Rent Subsidies 13,500 12,150 12,150 2,250 (9,900) (81.48)
54100.00 Business Assistance 3,000 3,000 2,500 (500) (16.67)
54310.00 Memberships and Subscriptions 894 2,500 2,500 1,000 (1,500) (60.00)
54320.00 Miscellaneous Expense 498 2,500 2,500 500 (2,000) (80.00)
55560.00 Furniture and Office Equipment 1,000 1,000 (1,000) (100.00)
55570.00 Machinery and Equipment 990 1,000 1,000 (1,000) (100.00)
Totals for dept 46503.00-TECH VILLAGE INCUBATOR 16,278 27,650 27,650 9,500 (18,150) (65.64)
TOTAL EXPENDITURES -FUND 240 159,560 181,425 181,425 160,825 (20,600) (11.35)
19 of 29
Public Hearing 11.28.2016
2015 2016 2016 2017 2017 2017
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
Expenditure Details by Account
Budget level: City Manager
From Amended Budget
Fund 410 - REVOLVING EQUIPMENT FUND
Dept 42100.00-POLICE
55550.00 Vehicles 94,932 98,116 98,116 124,700 26,584 27.09
Totals for dept 42100.00-POLICE 94,932 98,116 98,116 124,700 26,584 27.09
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 (103,000) (100.00)
55570.00 Machinery and Equipment 11,002
Totals for dept 42200.00-FIRE 107,198 103,000 103,000 (103,000) (100.00)
Dept 43100.00-STREET
55550.00 Vehicles 423,244 435,690 435,690 213,210 (222,480) (51.06)
55570.00 Machinery and Equipment 11,124 11,124
Totals for dept 43100.00-STREET 423,244 435,690 435,690 224,334 (211,356) (48.51)
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
Dept 45200.00-PARKS
55550.00 Vehicles 97,286 279,645 279,645 32,960 (246,685) (88.21)
55570.00 Machinery and Equipment 264,504 264,504 59,225 (205,279) (77.61)
Totals for dept 45200.00-PARKS 97,286 544,149 544,149 92,185 (451,964) (83.06)
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
20 of 29
Public Hearing 11.28.2016
2015 2016 2016 2017 2017 2017
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
Expenditure Details by Account
Budget level: City Manager
From Amended Budget
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 (328,251) (27.33)
Fund 430 - REVOLVING PARK EQUIP FUND
Dept 45200.00-PARKS
55530.00 Infrastructure 223,406 223,406
Totals for dept 45200.00-PARKS 223,406 223,406
TOTAL EXPENDITURES -FUND 430 - - - 223,406 223,406 -
21 of 29
Public Hearing 11.28.2016
2015 2016 2016 2017 2017 2017
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
Expenditure Details by Account
Budget level: City Manager
From Amended Budget
Fund 440 - FACILITIES MANAGEMENT FUND
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 (44,558) (100.00)
Totals for dept 42100.00-POLICE 44,558 44,558 (44,558) (100.00)
Dept 42200.00-FIRE
55520.00 Building & Building Improvements 5,850 36,284 36,284 17,484 (18,800) (51.81)
Totals for dept 42200.00-FIRE 5,850 36,284 36,284 17,484 (18,800) (51.81)
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 (505,869) (81.60)
Totals for dept 49400.00-WATER 12,400 619,950 619,950 114,081 (505,869) (81.60)
Dept 80000.00-Transfers to other Funds
59203.00 Transfers to Other Funds 81,381 45,614 45,614 20,614 (25,000) (54.81)
Totals for dept 80000.00-Transfers to other Funds 81,381 45,614 45,614 20,614 (25,000) (54.81)
TOTAL EXPENDITURES -FUND 440 2,437,219 746,406 746,406 232,140 (514,266) (68.90)
22 of 29
Public Hearing 11.28.2016
2015 2016 2016 2017 2017 2017
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
Expenditure Details by Account
Budget level: City Manager
From Amended Budget
Fund 601 - WATER FUND
Dept 41520.00-FINANCE
51100.01 Wages - Full Time 25,223 27,134 27,134 27,269 135 0.50
51100.02 Wages - Part Time 21,155 21,686 21,686 21,815 129 0.59
51110.01 Overtime - Full Time 1,115 1,000 1,000 1,000
51400.00 Compensated Absences (987) 244 244 245 1 0.41
51450.00 Social Security Contributions 2,651 3,089 3,089 3,105 16 0.52
51451.00 Medicare Contributions 620 722 722 726 4 0.55
51460.00 PERA Contributions 3,562 3,661 3,661 3,681 20 0.55
51470.00 Health Insurance 5,330 5,330 5,330 5,650 320 6.00
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 (7) (2.58)
52010.00 Office Supplies 173 250 250 250
52400.10 Small Equipment - General 1,500 1,500 (1,500) (100.00)
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 (1) (0.01)
53310.10 Training and Employee Development 6 245 245 245
53430.00 Printing Services 2,569 2,585 2,585 2,500 (85) (3.29)
54020.00 Software Service Contract 1,485 5,087 5,087 5,349 262 5.15
54310.00 Memberships and Subscriptions 25 25 25 25
Totals for dept 41520.00-FINANCE 77,488 87,683 87,683 86,977 (706) (0.81)
23 of 29
Public Hearing 11.28.2016
2015 2016 2016 2017 2017 2017
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
Expenditure Details by Account
Budget level: City Manager
From Amended Budget
Dept 49400.00-WATER
51100.01 Wages - Full Time 435,901 453,444 453,444 460,428 6,984 1.54
51100.03 Wages - Seasonal/Temporary 12,745 38,810 38,810 29,159 (9,651) (24.87)
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 2,734 772 39.35
51400.00 Compensated Absences 10,507 2,267 2,267 2,302 35 1.54
51450.00 Social Security Contributions 28,175 32,067 32,067 31,949 (118) (0.37)
51451.00 Medicare Contributions 6,589 7,500 7,500 7,472 (28) (0.37)
51460.00 PERA Contributions 33,710 35,733 35,733 36,257 524 1.47
51470.00 Health Insurance 52,015 51,998 51,998 56,043 4,045 7.78
51472.00 Retiree HCSP Contributions 1,364 1,560 1,560 1,560
51473.00 Dental Insurance 2,803 2,803 2,803 3,408 605 21.58
51474.00 Life Insurance 379 379 379 379
51477.00 Workers Compensation Insurance 15,676 14,732 14,732 14,186 (546) (3.71)
51479.00 PERA Pension Expense 14,442
52010.00 Office Supplies 2,849 5,175 5,175 5,000 (175) (3.38)
52050.00 Operating Supplies 1,520 2,120 2,120
52051.00 Fuel 9,460 13,066 13,066 10,750 (2,316) (17.73)
52053.00 Chemicals 80,231 176,000 176,000 120,000 (56,000) (31.82)
52055.00 Uniforms 3,774 2,724 2,724 5,425 2,701 99.16
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 5,129 274.13
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 (1,900) (63.33)
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 (74,496) (26.84)
53100.20 Professional Services - Engineering 58,909 27,500 27,500 73,500 46,000 167.27
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
53210.00 Telecommunications 18,717 21,425 21,425 21,425
53220.00 Postage/Shipping 199 2,200 2,200 (2,200) (100.00)
53230.00 Telecommunications Equipment 9,272 8,100 8,100 10,300 2,200 27.16
53310.10 Training and Employee Development 11,530 14,800 14,800 15,300 500 3.38
24 of 29
Public Hearing 11.28.2016
2015 2016 2016 2017 2017 2017
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
Expenditure Details by Account
Budget level: City Manager
From Amended Budget
53630.00 Insurance - Auto 1,973 2,032 2,032 2,073 41 2.02
53810.00 Utilities - Electric 136,735 165,226 165,226 170,183 4,957 3.00
53820.00 Utilities - Gas 32,902 36,831 36,831 37,936 1,105 3.00
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 1,580 11.01
54010.04 Maint Agreements - Equipment 500 500 500
54010.05 Maint Agreements - Cleaning 12,067 14,089 14,089 14,874 785 5.57
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 57,725 425 0.74
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 (24,089) (62.03)
54070.00 Rentals - Heavy Equipment 6,143 5,000 5,000 6,000 1,000 20.00
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 2,904,500 904,500 45.23
55570.00 Machinery and Equipment 118,035 118,035 121,891 3,856 3.27
55700.00 Contra Capital Outlay-Assets Capitalized (231,140)
Totals for dept 49400.00-WATER 2,269,667 4,179,428 4,179,428 4,997,773 818,345 19.58
Dept 80000.00-Transfers to other Funds
59203.00 Transfers to Other Funds 2,279,145 828,464 828,464 941,147 112,683 13.60
Totals for dept 80000.00-Transfers to other Funds 2,279,145 828,464 828,464 941,147 112,683 13.60
TOTAL EXPENDITURES -FUND 601 4,626,300 5,095,575 5,095,575 6,025,897 930,322 18.26
25 of 29
Public Hearing 11.28.2016
2015 2016 2016 2017 2017 2017
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
Expenditure Details by Account
Budget level: City Manager
From Amended Budget
Fund 602 - STORM WATER UTILITY
Dept 49420.00-WATER QUALITY
51100.01 Wages - Full Time 186,035 198,097 198,097 197,542 (555) (0.28)
51100.02 Wages - Part Time 3,850 3,850
51100.03 Wages - Seasonal/Temporary 29,339 36,956 36,956 31,488 (5,468) (14.80)
51110.01 Overtime - Full Time 4,453
51400.00 Compensated Absences 1,961 990 990 1,007 17 1.72
51450.00 Social Security Contributions 13,194 14,573 14,573 14,439 (134) (0.92)
51451.00 Medicare Contributions 3,086 3,408 3,408 3,377 (31) (0.91)
51460.00 PERA Contributions 14,280 14,857 14,857 15,104 247 1.66
51470.00 Health Insurance 23,832 23,958 23,958 24,184 226 0.94
51472.00 Retiree HCSP Contributions 503 555 555 505 (50) (9.01)
51473.00 Dental Insurance 1,162 1,162 1,162 1,104 (58) (4.99)
51474.00 Life Insurance 145 145 145 145
51477.00 Workers Compensation Insurance 1,223 4,562 4,562 4,511 (51) (1.12)
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 (4,980) (39.90)
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 1,173 97.75
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 122,940 107,586 107,586 107,886 300 0.28
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)
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 1,000 500 100.00
54020.00 Software Service Contract 2,150 2,150 400 (1,750) (81.40)
54200.00 Depreciation 91,969
54310.00 Memberships and Subscriptions 700
54320.00 Miscellaneous Expense 1,131 1,000 1,000 1,000
26 of 29
Public Hearing 11.28.2016
2015 2016 2016 2017 2017 2017
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
Expenditure Details by Account
Budget level: City Manager
From Amended Budget
54700.00 Contra Maint Charges-Assets Capitalized (10,929)
55530.00 Infrastructure 19,949 385,000 385,000 756,417 371,417 96.47
Totals for dept 49420.00-WATER QUALITY 560,822 942,553 942,553 1,307,206 364,653 38.69
Dept 80000.00-Transfers to other Funds
59203.00 Transfers to Other Funds 321,769 21,000 21,000 81,000 60,000 285.71
Totals for dept 80000.00-Transfers to other Funds 321,769 21,000 21,000 81,000 60,000 285.71
TOTAL EXPENDITURES -FUND 602 882,591 963,553 963,553 1,388,206 424,653 44.07
Fund 604 - SEWER FUND
Dept 41520.00-FINANCE
51100.01 Wages - Full Time 25,220 27,134 27,134 27,269 135 0.50
51100.02 Wages - Part Time 21,153 21,686 21,686 21,815 129 0.59
51110.01 Overtime - Full Time 1,114 1,000 1,000 1,000
51400.00 Compensated Absences (987) 244 244 245 1 0.41
51450.00 Social Security Contributions 2,650 3,089 3,089 3,105 16 0.52
51451.00 Medicare Contributions 620 722 722 726 4 0.55
51460.00 PERA Contributions 3,562 3,661 3,661 3,681 20 0.55
51470.00 Health Insurance 5,330 5,330 5,330 5,650 320 6.00
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 (7) (2.58)
52010.00 Office Supplies 166 250 250 250
52400.10 Small Equipment - General 1,500 1,500 (1,500) (100.00)
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 (1) (0.01)
53310.10 Training and Employee Development 245 245 245
53430.00 Printing Services 2,569 2,585 2,585 2,500 (85) (3.29)
54020.00 Software Service Contract 1,840 5,087 5,087 5,349 262 5.15
54310.00 Memberships and Subscriptions 25 25 25
Totals for dept 41520.00-FINANCE 77,442 87,683 87,683 86,977 (706) (0.81)
27 of 29
Public Hearing 11.28.2016
2015 2016 2016 2017 2017 2017
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
Expenditure Details by Account
Budget level: City Manager
From Amended Budget
Dept 49450.00-SEWER
51100.01 Wages - Full Time 377,634 413,908 413,908 423,874 9,966 2.41
51100.02 Wages - Part Time 11,398 11,398
51100.03 Wages - Seasonal/Temporary 7,920 7,920 14,580 6,660 84.09
51110.01 Overtime - Full Time 20,133 23,000 23,000 23,000
51208.01 Sick Leave - Buy Down 1,691 122 122 146 24 19.67
51400.00 Compensated Absences (6,485) 2,070 2,070 2,176 106 5.12
51450.00 Social Security Contributions 23,136 27,587 27,587 29,326 1,739 6.30
51451.00 Medicare Contributions 5,411 6,452 6,452 6,858 406 6.29
51460.00 PERA Contributions 29,247 32,768 32,768 34,370 1,602 4.89
51470.00 Health Insurance 49,736 58,062 58,062 60,153 2,091 3.60
51472.00 Retiree HCSP Contributions 1,141 1,163 1,163 1,409 246 21.15
51473.00 Dental Insurance 2,599 2,930 2,930 3,288 358 12.22
51474.00 Life Insurance 336 377 377 377
51476.00 MN Unemployment Insurance 5,944
51477.00 Workers Compensation Insurance 23,995 25,381 25,381 25,983 602 2.37
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 (2,316) (17.73)
52055.00 Uniforms 3,239 2,940 2,940 4,263 1,323 45.00
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 1,100 12.57
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 13,200 200 1.54
53630.00 Insurance - Auto 1,973 2,032 2,032 2,073 41 2.02
53810.00 Utilities - Electric 35,746 38,300 38,300 39,449 1,149 3.00
28 of 29
Public Hearing 11.28.2016
2015 2016 2016 2017 2017 2017
ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED
DEPARTMENT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
Exhibit E
BUDGET REPORT FOR CITY OF PRIOR LAKE
Expenditure Details by Account
Budget level: City Manager
From Amended Budget
53900.00 MCES Installment 1,228,533 1,323,005 1,323,005 1,390,443 67,438 5.10
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 (7,539) (33.83)
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 1,325,000 441.67
55570.00 Machinery and Equipment 75,251 75,251 79,480 4,229 5.62
Totals for dept 49450.00-SEWER 2,391,487 2,593,298 2,593,298 4,019,121 1,425,823 54.98
Dept 80000.00-Transfers to other Funds
59203.00 Transfers to Other Funds 1,343,820 251,320 251,320 355,300 103,980 41.37
Totals for dept 80000.00-Transfers to other Funds 1,343,820 251,320 251,320 355,300 103,980 41.37
TOTAL EXPENDITURES - FUND 604 3,812,749 2,932,301 2,932,301 4,461,398 1,529,097 52.15
TOTAL EXPENDITURES - ALL FUNDS 30,012,246 29,522,485 29,415,485 31,466,022 2,050,537 6.97
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