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HomeMy WebLinkAbout8B 2017 Budget Report 4646 Dakota Street SE Prior Lake, MN 55372 CITY COUNCIL AGENDA REPORT MEETING DATE: DECEMBER 12, 2016 AGENDA ITEM: 8B PREPARED BY: FRANK BOYLES, CITY MANAGER DON URAM, FINANCE DIRECTOR CATHY ERICKSON, FINANCE MANAGER AGENDA ITEM: CONSIDER APPROVAL OF A RESOLUTION ADOPTING THE 2017 PRIOR LAKE BUDGETS AND CERTIFYING THE FINAL 2017 CITY OF PRIOR LAKE PROPERTY TAX LEVIES TO SCOTT COUNTY DEPARTMENT OF TAXA- TION. DISCUSSION: Introduction The purpose of this agenda item is to consider 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, Revolving Park Equipment Fund, Facili- ties Management Fund, Economic Development Authority, Water Fund, Sewer Fund, and Storm Water Utility Fund and to establish the City’s final 2017 prop- erty tax levy for certification to the Scott County Department of Taxation. History On November 28, 2016, the City Council held the public hearing that is required by state statute. At the meeting, members of the public were invited to speak and one individual took the opportunity to voice his opinion on the City’s budget. His comments were taken into consideration by the Council as they began their deliberations. After asking questions of staff, the Council directed staff to pre- pare the necessary resolution to approve the budgets and associated property tax levies as presented for approval at the meeting on December 12, 2016. Current Circumstances By December 28, the City needs to submit to Scott County Property and Taxa- tion Services Department a signed copy of Prior Lake’s resolution approving the Tax Levy along with the Final Levy Certification Forms. Property tax levies for all funds are included in the attached resolution in compliance with the County’s requirements. There have been no revisions made to the budgets that were presented to the Council and the public on November 28. Staff recommends approval of the budgets as presented (see attached budget tables which were also provided with the November 28, 2016 agenda report.). 2 Conclusion The following general points can be made about the 2017 budgets 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 September;  Proposed 2017 total budget 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 is $1,292,828; General Fund planned use of reserves totals $50,000. FINANCIAL IMPACT: The impact on the tax levies and reserve balances were previously mentioned in this report. ALTERNA- TIVES: 1. Approve Resolution Adopting 2017 Prior Lake Budgets and Certifying Final 2017 City of Prior Lake and Economic Development Authority Property Tax Levy to Scott County Department of Taxation. 2. Amend and adopt Resolution according to specific Council changes. RECOMMENDED MOTION Alternative #1 ATTACHMENTS: 1) November 28, 2016 Council Agenda Report 2) Exhibit “A” – Summary of Budget Changes 3) Exhibit “B” – Budget Overview 4) Exhibit “C” – Revenue and Expenditure Summaries 5) Exhibit “D” – Revenue Line Item Comparisons 6) Exhibit “E” – Expenditure Line Item Comparisons 4646 Dakota Street SE Prior Lake, MN 55372 RESOLUTION 16-xxx A RESOLUTION ADOPTING 2017 CITY BUDGETS AND CERTIFYING FINAL 2017 CITY OF PRIOR LAKE PROPERTY TAX LEVY TO SCOTT COUNTY DEPARTMENT OF TAXATION Motion By: Second By: WHEREAS, The Prior Lake City Council conducted a public budget meeting on November 28, 2016 pursuant to State requirements; and continued their discussion until the December 12, 2016 meeting; and WHEREAS, The City Council hereby adopts the following budgets for the City of Prior Lake for calendar year 2017; and General Fund $ 13,070,878 Debt Service Funds 5,019,318 Cable Fund 11,250 Capital Park Fund 0 Revolving Equipment Fund 872,704 Revolving Park Equipment Fund 223,406 Facilities Management Fund 232,140 EDA 160,825 Water Fund 6,025,897 Sewer Fund 4,461,398 Storm Water Utility Fund 1,388,206 Total $ 31,466,022 WHEREAS, The proposed property tax levy for the City of Prior Lake for payable year 2017 is as follows; and General Purposes $ 7,192,793 Revolving Equipment Fund 375,000 Revolving Park Equipment Fund 213,406 EDA 140,000 Debt Service 3,646,956 Total $ 11,568,155 WHEREAS, The proposed property tax levy by tax base for the City of Prior Lake for payable year 2017 is as follows; and Tax Capacity Based Levy $ 10,550,136 Market Value Based Referenda Levy 1,018,019 Total $ 11,568,155 WHEREAS, The proposed City of Prior Lake property tax levy for the year payable 2017 represents a $489,794 or 4.42% increase in total tax levy (including the Economic Development Authority levy); and WHEREAS, The City Council considered the 2017 General Fund, Debt Service Funds, Cable Fund, Capital Park Fund, Revolving Equipment Fund, Revolving Park Equipment Fund, Facilities Management Fund, Economic Development Authority Special Revenue Fund and Enterprise Fund Budgets and the Final 2017 Property Tax Levy during its regularly scheduled council meeting at 7:00 p.m. on Monday December 12, 2016 at 4646 Dakota Street SE, Prior Lake. NOW THEREFORE, BE IT HEREBY RESOLVED BY THE CITY COUNCIL OF PRIOR LAKE, MINNESOTA as follows: 1. The recitals set forth above are incorporated herein. 2. That the proposed tax levy be distributed upon the taxable property in said City for the following purposes in payable 2017: Note: Single starred funds represent tax capacity based property tax levies. Note: Double starred funds represent market value based referendum taxes. Note: All other bond issues have sufficient fund balances to cover debt requirements. Purpose Amount Amount * General City Purposes $ 7,192,793 * Revolving Equipment Fund 375,000 * Revolving Park Equipment Fund 213,406 * EDA 140,000 Debt Service: * F553-CSAH 82 Improvement Appropriation ‘06 $147,925 * F554-G.O. Street Reconstruction Bonds ‘07 169,000 * F555-G.O. Imp Bonds ‘08 (Brooksville Hills I) 85,000 * F556-G.O. Imp Bonds ’09 (Brooksville Hills II) 140,000 * F557-G.O. Imp Bonds 2010 (CR12) 109,000 * F558-G.O. Imp Bonds 2011A (Boudin I/Arcadia ROW) 142,000 * F559-G.O. Imp Bonds 2011B (Boudins II/Arcadia) 201,000 * F317-G.O. CIP Refunding Bonds 2012A 610,958 * F560-G.O. Imp Bonds 2013A (Welcome, CR12, Sunset) 165,000 * F561-G.O. Imp Bonds 2014A (Maplewood, Crest, Carriage) 243,000 * F562-Guaranteed Energy Savings Program 285,000 * F564-G.O. Imp Bonds 2015B (150th/13) 142,199 * F565, 566, 567-G.O. Imp Bonds 2016A (Manitou) 83,645 * F566-G.O. Imp Bonds 2016A (150th/13) 38,850 * F567-G.O. Imp Bonds 2016A (Equipment) 66,360 ** F316-Park Refunding Bonds ‘05 792,838 ** F318-Fire Station #2 Referendum Bonds ‘06 225,181 Total Debt Service 3,646,956 Total $ 11,568,155 PASSED AND ADOPTED THIS 12th DAY OF DECEMBER, 2016. VOTE Hedberg Keeney McGuire Morton Thompson Aye ☐ ☐ ☐ ☐ ☐ Nay ☐ ☐ ☐ ☐ ☐ Absent ☐ ☐ ☐ ☐ ☐ Abstain ☐ ☐ ☐ ☐ ☐ ______________________________ Frank Boyles, City Manager 4646 Dakota Street SE Prior Lake, MN 55372 CITY COUNCIL AGENDA REPORT MEETING DATE: 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 Council Meeting 12.12.2016 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 City Council 12.12.2016 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 City Council 12.12.2016 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 City Council 12.12.2016 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 City Council 12.12.2016 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 City Council 12.12.2016 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 City Council 12.12.2016 2015 2016 2016 2017 2017 2017 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 City Council 12.12.2016 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 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 City Council 12.12.2016 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 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 City Council 12.12.2016 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 City Council 12.12.2016 2015 2016 2016 2017 2017 2017 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 City Council 12.12.2016 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 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 City Council 12.12.2016 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 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 City Council 12.12.2016 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 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 City Council 12.12.2016 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 City Council 12.12.2016 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 City Council 12.12.2016 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 City Council 12.12.2016 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 City Council 12.12.2016 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 City Council 12.12.2016 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 10 of 11 City Council 12.12.2016 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 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 11 of 11 City Council 12.12.2016 2015 2016 2016 2017 2017 2017 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 1 of 29 City Council 12.12.2016 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 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 2 of 29 City Council 12.12.2016 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 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 3 of 29 City Council 12.12.2016 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 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 4 of 29 City Council 12.12.2016 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 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 5 of 29 City Council 12.12.2016 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 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 6 of 29 City Council 12.12.2016 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 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 7 of 29 City Council 12.12.2016 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 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 8 of 29 City Council 12.12.2016 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 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 City Council 12.12.2016 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 City Council 12.12.2016 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 City Council 12.12.2016 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 City Council 12.12.2016 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 City Council 12.12.2016 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 City Council 12.12.2016 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 City Council 12.12.2016 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 City Council 12.12.2016 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 City Council 12.12.2016 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 City Council 12.12.2016 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 City Council 12.12.2016 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 City Council 12.12.2016 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 City Council 12.12.2016 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 City Council 12.12.2016 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 City Council 12.12.2016 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 City Council 12.12.2016 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 City Council 12.12.2016 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 City Council 12.12.2016 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 City Council 12.12.2016 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 City Council 12.12.2016 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 29 of 29