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HomeMy WebLinkAbout05(I) - Approve Preliminary 2nd Quarter 2020 Financial Reports ReportCity of Prior Lake General Fund Summary 2020 Projection Variance from 2020 2020 2020 Amended Budget - % BDGT Budget Amended Projection Positive (Negative)USED Revenues Taxes 8,953,156 8,953,156 8,684,561 (270,000) 97% Licenses and Permits 830,464 830,464 731,969 (100,000) 88% Intergovernmental 2,126,362 2,126,362 1,993,029 (130,000) 94% Charges for Services 1,808,050 1,808,050 1,515,060 (290,000) 84% Fines and Forfeitures - - - - n/a Interest (losses) on investments 102,700 102,700 82,700 (20,000) 81% Other 164,766 164,766 97,676 (70,000) 59% Transfers in 470,000 470,000 470,000 - 100% Total Revenues 14,455,498 14,455,498 13,574,995 (880,000) 94% Expenditures General Government 3,351,744 3,333,515 3,196,449 140,000 96% Public Safety 6,535,338 6,613,660 6,534,190 80,000 99% Public Works 2,200,445 2,215,845 2,152,545 60,000 97% Culture and Recreation 2,166,203 2,214,174 1,705,770 510,000 77% Transfer to other funds 403,018 403,018 403,018 - 100% Contingent Reserve - - - - n/a Total Expenditures 14,656,748 14,780,212 13,991,972 790,000 95% Net Change/Use of Fund Balance (201,250) (324,714) (416,977) (90,000) 2nd Q 2020 - General Fund 2020 Projection Attachment 3 City of Prior Lake General Fund Summary As of 6/30/2020 (Preliminary & Unaudited)Variance from Variance2020 2020 2020 Amended Budget ‐ % BDGT Actual from 2019Budget Amended Actual Positive (Negative) USED6/30/2019Positive (Negative)RevenuesTaxes 8,953,156            8,953,156            4,589,427            (4,363,729)                            51% 4,357,465            231,962                                 Licenses and Permits830,464               830,464               385,314               (445,150)                                46% 488,740               (103,426)                                Intergovernmental 2,126,362            2,126,362            610,765               (1,515,597)                            29% 664,838               (54,072)                                  Charges for Services1,808,050            1,808,050            709,997               (1,098,053)                            39% 824,805               (114,808)                                Fines and Forfeitures‐                         ‐                        20                         20                                           n/a 583                       (563)                                        Interest (losses) on investments102,700               102,700               151,872               49,172                                   148% 151,609               263                                         Other164,766               164,766               72,765                 (92,001)                                  44% 123,338               (50,573)                                  Transfers in 470,000               470,000               235,000               (235,000)                                50% 228,150               6,850                                      Total Revenues14,455,498         14,455,498         6,755,160            (7,700,338)                            47% 6,839,527            (84,367)                                  ExpendituresGeneral Government3,351,744            3,333,514            1,586,926            1,746,588                              48% 1,485,097            (101,829)                                Public Safety6,535,338            6,613,660            2,724,433            3,889,227                              41% 2,591,128            (133,305)                                Public Works 2,200,445            2,215,845            871,031               1,344,814                              39% 821,392               (49,639)                                  Culture and Recreation2,166,203            2,214,173            681,973               1,532,200                              31% 760,076               78,103                                   Transfer to other funds403,018               403,018               201,958               201,060                                 50% 42,209                 (159,749)                                Total Expenditures14,656,748         14,780,210         6,066,321            8,713,889                              41% 5,699,902            (366,419)                                Net Change(201,250)              (324,712)              688,839               1,139,625            COMPARATIVE City of Prior Lake General Fund Revenues As of 6/30/2020 (Preliminary & Unaudited)Variance from Variance2020 2020 2020 Amended Budget ‐ % BDGT Actual from 2019Budget Amended Actual Positive ( Negative) USED6/30/2019Positive (Negative)Taxes101 31010.00 Current Property Taxes  ‐ General Purpos 7,937,036            7,937,036            4,035,321            (3,901,715)                             51% 3,835,789            199,532                                  101 31020.00 Delinquent Property Taxes ‐ General Purp‐                              ‐                             19,499                 19,499                                    n/a 30,402                 (10,903)                                   101 31040.00 Fiscal Disparities 1,016,120            1,016,120            534,607               (481,513)                                53% 491,274               43,333                                    101 33423.00 Market Value Credit Aid‐                              ‐                              ‐                              ‐                                               n/a‐                              ‐                                               Taxes8,953,156            8,953,156            4,589,427            (4,363,729)                             51% 4,357,465            231,962                                  Licenses and Permits101 32100.00 Business Licenses 840                       840                       735                       (105)                                        88% 945                       (210)                                        101 32110.00 Liquor Licenses 75,790                 75,790                 3,690                    (72,100)                                   5% 72,240                 (68,550)                                   101 32160.00 Refuse Haulers 4,500                    4,500                    4,585                    85                                            102% 4,835                    (250)                                        101 32180.00 Cigarette Licenses 2,295                    2,295                     ‐                             (2,295)                                     0% 2,295                    (2,295)                                     101 32210.00 Building Permits 577,168               577,168               309,207               (267,961)                                54% 328,731               (19,524)                                   101 32211.00 Retainage Forfeiture‐                              ‐                              ‐                              ‐                                               n/a‐                              ‐                                               101 32215.00 Mechanical Permits 89,340                 89,340                 37,496                 (51,844)                                   42% 38,796                 (1,300)                                     101 32230.00 Plumbing Permits 64,118                 64,118                 22,474                 (41,644)                                   35% 24,791                 (2,317)                                     101 32231.00 Sewer/Water Inspection 7,628                    7,628                    3,817                    (3,811)                                     50% 6,481                    (2,664)                                     101 32232.00 Plumbing Registrations 1,200                    1,200                    420                       (780)                                        35% 1,496                    (1,076)                                     101 32240.00 Animal Licenses‐                              ‐                              ‐                              ‐                                               n/a 3,870                    (3,870)                                     101 32260.00 Burning Permits 4,000                    4,000                    1,800                    3,000                                      45% 2,240                    (440)                                        101 32270.00 Short‐term Rental Fee 2,665                    2,665                    820                       (1,845)                                     31% 1,230                    (410)                                        101 32175.00 Public Private Gathering Permit 720                       720                       170                       (550)                                        24% 390                       (220)                                        101 32190.00 Community Event Application 200                       200                       100                       (100)                                        50% 400                       (300)                                        Licenses and Permits 830,464               830,464               385,314               (445,150)                                46% 488,740               (103,426)                                Intergovernmental101 33160.11 Fed Aids/Grants ‐ Operating Police 10,000                 10,000                  ‐                             (10,000)                                   0%‐                              ‐                                               101 33401.00 Local Government Aid 11,905                 11,905                  ‐                             (11,905)                                   0%‐                              ‐                                               101 33416.01 State Aid ‐ Police Train 20,000                 20,000                  ‐                             (20,000)                                   0%‐                              ‐                                               101 33416.02 State Police Aid‐Ins Prem 228,990               228,990                ‐                             (228,990)                                0%‐                              ‐                                               101 33417.00 State Aid ‐ Fire Training 10,000                 10,000                  ‐                             (10,000)                                   0%‐                              ‐                                               101 33418.00 State Road & Bridge Aid 377,000               377,000               209,398               (167,602)                                56% 189,404               19,994                                    101 33420.00 State Fire Aid‐Ins. Prem. 232,650               232,650               1,000                    (231,650)                                0% 4,000                    (3,000)                                     101 33422.10 State Aids/Grants ‐ Operating Grants 14,000                 14,000                 11,485                 (2,515)                                     82%‐                             11,485                                    102 33422.11 State Aids/Grants ‐ Operating Police 3,000                    3,000                     ‐                             (3,000)                                     0% 900                       (900)                                        101 33610.11 County Aids/Grants ‐ Operating Police‐                              ‐                              ‐                              ‐                                               n/a‐                              ‐                                               101 33620.00 Township Fire & Resc Aid 364,147               364,147               182,883               (181,265)                                50% 157,068               25,815                                    101 33621.00 Liaison Aid 54,670                 54,670                  ‐                             (54,670)                                   0%‐                              ‐                                               101 33631.00 Payment in Lieu of Taxes 800,000               800,000               200,000               (600,000)                                25% 300,000               (100,000)                                101 33700.11 Miscellaneous Grants ‐ Operating Police‐                              ‐                             6,000                    6,000                                      n/a 13,466                 (7,466)                                     Intergovernmental 2,126,362            2,126,362            610,765               (1,515,597)                             29% 664,838               (54,072)                                   COMPARATIVE City of Prior Lake General Fund Revenues As of 6/30/2020 (Preliminary & Unaudited)Variance from Variance2020 2020 2020 Amended Budget ‐ % BDGT Actual from 2019Budget Amended Actual Positive ( Negative) USED6/30/2019Positive (Negative)COMPARATIVECharges for Services101 31810.00 Franchise Taxes 630,000               630,000               161,603               (468,397)                                26% 158,162               3,441                                      101 34103.00 Zoning & Subdivision Fees 30,000                 30,000                 12,053                 (17,947)                                   40% 13,279                 (1,226)                                     101 34104.00 Plan Check Fees 320,487               320,487               130,652               (189,835)                                41% 183,655               (53,003)                                   101 34105.00 Sale of Maps/Publications ‐ Reports 500                       500                       285                       (215)                                        57% 788                       (503)                                        101 34107.00 Assessment Searches ‐ Reports 400                       400                       525                       125                                          131% 325                       200                                          101 34109.00 Project Admin/Eng Fees 122,000               122,000               30,505                 (91,495)                                   25% 31,974                 (1,469)                                     101 34203.00 Accident/Warrant Reports ‐ Reports 200                       200                       5                            (195)                                        3% 75                          (70)                                           101 34731.00 Adult League Fees 10,000                 10,000                 210                       (9,790)                                     2% 9,794                    (9,584)                                     101 34735.00 Recreation Program Fees 43,000                 43,000                 270                       (42,730)                                   1% 33,899                 (33,629)                                   101 34735.01 Recreation Program Fees Regular 9,000                    9,000                    5,229                    (3,771)                                     58% 8,002                    (2,773)                                     101 34740.00 Concessions ‐ Park Fees 300                       300                        ‐                             (300)                                        0%‐                              ‐                                               101 34760.01 Facility Rental ‐ Regular 35,831                 35,831                 15,925                 (19,906)                                   44% 19,387                 (3,462)                                     101 34761.00 Studio/Pavilion Rental 24,000                 24,000                 8,758                    (15,242)                                   36% 12,994                 (4,236)                                     101 34762.00 Park Shelter Rental 83,200                 83,200                 74,600                 (8,600)                                     90% 43,298                 31,302                                    101 34763.13 Facility Usage Fee (not taxable)‐                              ‐                              ‐                              ‐                                               n/a 900                       (900)                                        101 34765.01 Tower Leases 317,582               317,582               246,266               (71,316)                                   78% 240,462               5,804                                      101 34780.00 Park Admission Fees 30,000                 30,000                 (15)                        (30,015)                                   0% (52)                        37                                            101 34783.00 City Contract Services 151,550               151,550               23,126                 (128,424)                                15% 63,191                 (40,065)                                   101 36220.16 Prof Services Fee Deposit Bldg Inspectio‐                              ‐                              ‐                              ‐                                               n/a 4,672                    (4,672)                                     Charges for Services 1,808,050            1,808,050            709,997               (1,098,053)                             39% 824,805               (114,808)                                Fines and Forfeitures101 35101.00 County Court Fines‐                              ‐                              ‐                              ‐                                               n/a‐                              ‐                                               101 35104.00 Prosecution Restitution‐                              ‐                             20                          20                                            n/a 583                       (563)                                        Fines and Forfeitures‐                              ‐                             20                          20                                            n/a 583                       (563)                                         City of Prior Lake General Fund Revenues As of 6/30/2020 (Preliminary & Unaudited)Variance from Variance2020 2020 2020 Amended Budget ‐ % BDGT Actual from 2019Budget Amended Actual Positive ( Negative) USED6/30/2019Positive (Negative)COMPARATIVEInterest (losses) on investments101 36210.00 Interest Earnings 102,700               102,700               73,060                 (29,640)                                   71% 76,309                 (3,249)                                     101 36215.00 Amortization ‐ Premium/Discount‐                              ‐                             (28,689)                (28,689)                                   n/a (7,825)                  (20,864)                                   101 36225.00 Unrealized Inv.Gain(Loss)‐                              ‐                             107,501               107,501                                  n/a 90,978                 16,523                                    101 36226.00 Realized Inv.Gain(Loss)‐                              ‐                              ‐                              ‐                                               n/a (7,853)                  7,853                                      Interest (losses) on investments 102,700               102,700               151,872               49,172                                    148% 151,609               263                                          Other Miscellaneous Revenues101 36101.00 City Assess. Collection‐                              ‐                              ‐                              ‐                                               n/a‐                              ‐                                               101 36102.00 County Assess. Collection 5,000                    5,000                    1,132                    (3,868)                                     23% 2,008                    (876)                                        101 36211.00 Developer Agreements 130,000               130,000               11,015                 (118,985)                                8% 84,448                 (73,433)                                   101 36212.00 Miscellaneous Revenue 29,766                 29,766                 42,707                 12,941                                    143% 24,551                 18,156                                    101 36230.00 Contributions & Donations‐                              ‐                             9,316                    9,316                                      n/a 7,131                    2,185                                      101 39102.00 Sale of Property‐                              ‐                             8,595                    8,595                                      n/a 5,200                    3,395                                      Other Miscellaneous Revenues 164,766               164,766               72,765                 (92,001)                                   44% 123,338               (50,573)                                   Other financing sources101 39203.00 Transfer from Other Funds 470,000               470,000               235,000               (235,000)                                50% 228,150               6,850                                      Other financing sources 470,000               470,000               235,000               (235,000)                                50% 228,150               6,850                                      Total Revenues14,455,498         14,455,498         6,755,160            (7,700,338)                             47% 6,839,527            (84,367)                                    City of Prior Lake General Fund Expenditures As of 6/30/2020 (Preliminary & Unaudited)Variance from Variance from2020 2020 2020 Amended Budget ‐ % BDGTActual from 2019Budget Amended Actual Positive (Negative) USED6/30/2019 Positive (Negative)Function: General Government41110.00 MAYOR & COUNCIL75,507                 75,507                 32,578                 42,929                                    43% 34,879                 2,301                                      41130.00 ORDINANCE 7,500                    7,500                    2,693                    4,807                                      36% 1,823                    (870)                                        41320.00 ADMINISTRATION 340,473               340,473               203,224               137,249                                  60% 278,089               74,865                                    41330.00 BOARDS & COMMISSIONS11,765                 11,765                 1,988                    9,777                                      17% 4,844                    2,856                                      41400.00 CITY CLERK 116,283               116,283               51,439                 64,844                                    44% 21,098                 (30,341)                                   41410.00 ELECTIONS 34,231                 34,231                 11,527                 22,704                                    34% 160                       (11,367)                                   41520.00 FINANCE 520,572               523,612               194,255               329,357                                  37% 216,138               21,883                                    41540.00 INTERNAL AUDITING 35,475                 35,475                 31,184                 4,291                                      88% 34,864                 3,680                                      41550.00 ASSESSING 218,704               218,704               214,200               4,504                                      98% 200,100               (14,100)                                   41610.00 LEGAL 180,000               180,000               91,949                 88,051                                    51% 64,035                 (27,914)                                   41820.00 HUMAN RESOURCES 306,890               306,890               82,515                 224,375                                  27% 84,020                 1,505                                      41830.00 COMMUNICATIONS 180,331               180,331               66,051                 114,280                                  37% 59,010                 (7,041)                                     41910.00 COMMUNITY DEVELOPMENT379,921               379,921               129,592               250,329                                  34% 134,507               4,915                                      41920.00 INFORMATION TECHNOLOGY 438,494               467,224               258,035               209,189                                  55% 178,415               (79,620)                                   41940.00 FACILITIES ‐ CITY HALL 505,598               455,598               215,696               239,902                                  47% 173,115               (42,581)                                   Total ‐ Function General Government 3,351,744            3,333,514            1,586,926            1,746,588                              48% 1,485,097            (101,829)                                Function: Public Safety42100.00 POLICE 4,848,910            4,855,232            2,119,463            2,735,769                              44% 1,999,566            (119,897)                                42200.00 FIRE 1,038,440            1,038,440            310,128               728,312                                  30% 312,094               1,966                                      42400.00 BUILDING INSPECTION 604,313               676,313               272,458               403,855                                  40% 258,462               (13,996)                                   42500.00 EMERGENCY MANAGEMENT14,875                 14,875                 9,989                    4,886                                      67% 9,606                    (383)                                        42700.00 ANIMAL CONTROL28,800                 28,800                 12,395                 16,405                                    43% 11,400                 (995)                                        Total ‐ Function Public Safety 6,535,338            6,613,660            2,724,433            3,889,227                              41% 2,591,128            (133,305)                                Function: Public Works43050.00 ENGINEERING 379,090               379,090               173,827               205,263                                  46% 149,330               (24,497)                                   43100.00 STREET 1,338,286            1,353,686            475,343               878,343                                  35% 482,469               7,126                                      43400.00 CENTRAL GARAGE 483,069               483,069               221,861               261,208                                  46% 189,593               (32,268)                                   Total ‐ Function Public Works 2,200,445            2,215,845            871,031               1,344,814                              39% 821,392               (49,639)                                   Function: Culture and Recreation45100.00 RECREATION 474,059               474,059               141,181               332,878                                  30% 174,582               33,401                                    45200.00 PARKS 1,623,071            1,671,041            513,501               1,157,540                              31% 551,746               38,245                                    45500.00 LIBRARIES 69,073                 69,073                 27,291                 41,782                                    40% 33,748                 6,457                                      Total ‐ Function Culture and Recreation 2,166,203            2,214,173            681,973               1,532,200                              31% 760,076               78,103                                    00000.00 Transfer to Other Funds 403,018               403,018               201,958               201,060                                  50% 42,209                 (159,749)                                Total Expenditures14,656,748         14,780,210         6,066,321            8,713,889                              41% 5,699,902            (366,419)                                COMPARATIVE City of Prior LakeExpenditures- Personal Services Category Only (Payroll/Taxes/Benefits)As of 6/30/2020(Preliminary & Unaudited)Variance from Variance from2020 2020 2020 Amended Budget ‐ % BDGT Actual from 2019Budget Amended Actual Positive (Negative) USED6/30/2019 Positive (Negative)GENERAL FUNDFunction: General Government41110.00 MAYOR & COUNCIL 66,857                 66,857                    29,820                 37,037                              45% 30,614                     794                                        41320.00 ADMINISTRATION 274,743               274,743                 170,361               104,382                            62% 242,838                   72,477                                   41330.00 BOARDS & COMMISSIONS 10,765                 10,765                    1,938                   8,827                                18% 4,844                       2,906                                     41400.00 CITY CLERK FUNCTIONS 115,093               115,093                 50,109                 64,984                              44% 20,626                     (29,483)                                 41410.00 ELECTIONS 28,231                 28,231                    7,677                   20,554                              27% 114                          (7,563)                                   41520.00 FINANCE 502,507               502,507                 184,470               318,037                            37% 205,828                   21,358                                   41820.00 HUMAN RESOURCES 262,440               262,440                 70,711                 191,729                            27% 65,091                     (5,620)                                   41830.00 COMMUNICATIONS 113,981               113,981                 48,162                 65,819                              42% 46,805                     (1,357)                                   41910.00 COMMUNITY DEVELOPMENT 315,151               315,151                 126,068               189,083                            40% 125,389                   (679)                                       41920.00 INFORMATION TECHNOLOGY 211,666               138,152                 68,488                 69,664                              50% 67,766                     (722)                                       41940.00 FACILITIES ‐ CITY HALL 98,827                 48,827                    34,408                 14,419                              70% 41,665                     7,257                                     Total ‐ Function General Government 2,000,261           1,876,746              792,212               1,084,534                         42% 851,580                   59,368                                   Function: Public Safety42100.00 POLICE 4,270,175           4,270,175              1,888,453           2,381,722                         44% 1,784,295               (104,158)                               42200.00 FIRE 744,129               744,129                 218,177               525,952                            29% 190,392                   (27,785)                                 42400.00 BUILDING INSPECTION 549,272               621,272                 266,959               354,313                            43% 247,108                   (19,851)                                 Total ‐ Function Public Safety 5,563,576           5,635,576              2,373,589           3,261,987                         42% 2,221,795               (151,794)                               Function: Public Works43050.00 ENGINEERING 341,628               341,628                 139,375               202,253                            41% 122,621                   (16,754)                                 43100.00 STREET 468,818               484,218                 201,362               282,856                            42% 182,577                   (18,785)                                 43400.00 CENTRAL GARAGE 244,744               244,744                 101,706               143,038                            42% 99,389                     (2,317)                                   Total ‐ Function Public Works 1,055,190           1,070,590              442,443               628,147                            41% 404,587                   (37,856)                                 Function: Culture and Recreation45100.00 RECREATION 351,207               351,207                 113,190               238,017                            32% 117,279                   4,089                                     45200.00 PARKS 1,107,555           1,118,055              394,650               723,405                            35% 401,058                   6,408                                     Total ‐ Function Culture and Recreation 1,458,762           1,469,262              507,840               961,422                            35% 518,337                   10,497                                   General Fund Payroll Only Expenditures Total 10,077,789         10,052,175            4,116,084           5,936,091                         41% 3,996,299               (119,785)                               EDA FUNDFunction:  Economic Development   46500.00 ECONOMIC DEVELOPMENT 132,793               132,793                 65,480                 67,313                              49% 61,428                     (4,052)                                   EDA Fund Payroll Only Expenditures Total 132,793               132,793                 65,480                 67,313                              49% 61,428                     (4,052)                                   COMPARATIVE City of Prior LakeExpenditures- Personal Services Category Only (Payroll/Taxes/Benefits)As of 6/30/2020(Preliminary & Unaudited)Variance from Variance from2020 2020 2020 Amended Budget ‐ % BDGT Actual from 2019Budget Amended Actual Positive (Negative) USED6/30/2019 Positive (Negative)COMPARATIVEWATER FUNDFunction: Water41520.00 Finance 73,219                 73,219                    32,521                 40,698                              44% 29,559                     (2,962)                                   49400.00 Water 744,427               728,027                 313,757               414,270                            43% 294,112                   (19,645)                                 Water Fund Payroll Only Expenditures Total 817,646               801,246                 346,278               454,968                            43% 323,671                   (22,607)                                 SEWER FUNDFunction: Sewer41520.00 Finance 73,219                 73,219                    32,582                 40,637                              44% 29,432                     (3,150)                                   49450.00 Sewer 735,647               717,947                 338,026               379,921                            47% 306,207                   (31,819)                                 Sewer Fund Payroll Only Expenditures Total 808,866               791,166                 370,608               420,558                            47% 335,639                   (34,969)                                 STORM WATER FUNDFunction: Storm Water49420.00 Water Quality 358,912               358,912                 147,320               211,592                            41% 125,997                   (21,323)                                 Storm Water Fund Payroll Only Expenditures Total 358,912               358,912                 147,320               211,592                            41% 125,997                   (21,323)                                 City‐Wide Total Payroll Expenditures 12,196,006         12,136,292            5,045,770           7,090,522                        42% 4,843,034               (202,736)                                City of Prior Lake Debt Service Funds As of 6/30/2020 (Preliminary & Unaudited)Variance from Variance2020 2020 2020 Amended Budget ‐ % BDGT Actual from 2019Budget Amended Actual Positive (Negative) USED6/30/2019Positive (Negative)RevenuesProperty TaxesCurrent Property Taxes 3,319,231           3,319,231           1,695,378           (1,623,853)                            51% 1,689,839           5,539                                     Special AssessmentsCity Assess. Collections‐                             ‐                            45,717                 45,717                                   n/a 43,238                 2,479                                     County Assess. Collection 488,995               488,995               231,045               (257,950)                               47% 248,993               (17,948)                                 Interest (losses) on investmentsInterest Earnings 57,400                 57,400                 34,110                 (23,290)                                 59% 38,153                 (4,043)                                   Unrealized Inv.Gain(Loss)‐                             ‐                            52,519                 52,519                                   n/a 44,452                 8,067                                     Miscellaneous RevenuesMiscellaneous Revenues‐                             ‐                             ‐                             ‐                                             n/a‐                             ‐                                             Other Financing SourcesTransfer from Other Funds 1,214,646           1,214,646           147,003               (1,067,643)                            12% 141,580               5,423                                     Total Revenues5,080,272           5,080,272           2,205,772           (2,874,500)                            43% 2,206,255           (483)                                       ExpendituresDebt ServicePrincipal 4,199,126           4,199,126           133,854               4,065,272                             3% 131,062               (2,792)                                   Interest and Other 1,118,116           1,118,116           583,853               534,263                                52% 615,096               31,243                                   Bond Issuance Costs 5,075                   5,075                   990                      4,085                                     20% 1,740                   750                                        Refunded Assessment Pmts‐                             ‐                             ‐                             ‐                                             n/a‐                             ‐                                             Transfers to Other Funds 110,000               110,000                ‐                            110,000                                0%‐                             ‐                                             Total Expenditures5,432,317           5,432,317           718,697               4,713,620                             13% 747,898               29,201                                   Net Change(352,045)             (352,045)             1,487,075           1,458,357           COMPARATIVE City of Prior Lake Cable Fund As of 6/30/2020 (Preliminary & Unaudited)Variance from Variance2020 2020 2020 Amended Budget ‐ % BDGT Actual from 2019Budget Amended Actual Positive (Negative) USED6/30/2019Positive (Negative)RevenuesCharges for Services210‐41340.00‐34304.00PEG Access Fees 32,000                 32,000                 6,758                   (25,242)                                 21% 7,411                   (653)                                       Interest (losses) on investments210‐41340.00‐36210.00Interest Earnings‐                             ‐                            766                      766                                        n/a 803                      (37)                                         210‐41340.00‐36225.00Unrealized Inv. Gain (Loss)‐                             ‐                            1,254                   1,254                                     n/a 918                      336                                        Total Revenues32,000                 32,000                 8,778                   (23,222)                                 27% 9,132                   (354)                                       ExpendituresCurrent Expenditures210‐41340.00‐52400.20Small  Equipment ‐ Technology‐                             ‐                            296                      (296)                                       n/a 243                      (53)                                         210‐41340.00‐53210.00Telecommunications‐                             ‐                            4,427                   (4,427)                                   n/a‐                            (4,427)                                   210‐41340.00‐54020.00Software Service Contract 1,200                   1,200                    ‐                            1,200                                     0%‐                             ‐                                             Capital Outlay210‐41340.00‐55570.00Machinery and Equipment 8,000                   8,000                   5,643                   2,357                                     71%‐                            (5,643)                                   Total Expenditures9,200                   9,200                   10,366                 (1,166)                                   113% 243                      (10,123)                                 Net Change22,800                 22,800                 (1,588)                  8,889                   COMPARATIVE City of Prior Lake Capital Park Fund As of 6/30/2020 (Preliminary & Unaudited)Variance from Variance2020 2020 2020 Amended Budget ‐ % BDGTActual from 2019Budget Amended Actual Positive (Negative) USED6/30/2019Positive (Negative)RevenuesCharges for Services225‐45200.00‐34760.01 Facility Rental ‐ Regular 25,200                 25,200                 12,000                 (13,200)                                 48% 12,600                 (600)                                       225‐45200.00‐34791.00 Dedication Fees 506,000               506,000               8,320                   (497,680)                               2% 213,750               (205,430)                               Charges for Services 531,200               531,200               20,320                 (510,880)                               4% 226,350               (206,030)                               Intergovernmental225‐45200.00‐33700.20 Miscellaneous ‐ Capital  Grants‐                             ‐                             ‐                             ‐                                             n/a‐                             ‐                                             Intergovernmental‐                             ‐                             ‐                             ‐                                             n/a‐                             ‐                                             Interest (losses) on investments225‐00000.00‐36210.00 Interest Earnings 26,800                 26,800                 18,761                 (8,039)                                   70% 20,401                 (1,640)                                   225‐00000.00‐36225.00 Unrealized Inv.Gain(Loss)‐                             ‐                            31,269                 31,269                                   n/a 23,699                 7,570                                     Interest (losses) on investments 26,800                 26,800                 50,030                 23,230                                   187% 44,100                 5,930                                     Contributions and donations225‐00000.00‐36230.00 Contributions & Donations‐                             ‐                            1,725                   1,725                                     n/a 4,200                   (2,475)                                   Contributions and donations‐                             ‐                            1,725                   1,725                                     n/a 4,200                   (2,475)                                   Total Revenues558,000               558,000               72,075                 (485,925)                               13% 274,650               (202,575)                               Expenditures54320.00 Miscellaneous‐                             ‐                             ‐                             ‐                                             n/a 395                      395                                        53100.80 Professional Services‐General‐                             ‐                            10,786                 (10,786)                                 n/a 10,553                 (233)                                       55020.00 Projects ‐ Engineering‐                             ‐                             ‐                             ‐                                             n/a 11,784                 11,784                                   55530.00 Infrastructure‐                             ‐                            1,361                   (1,361)                                   n/a 188,775               187,414                                Total Expenditures‐                             ‐                            12,147                 (12,147)                                 n/a 211,507               199,360                                Net Change558,000               558,000               59,928                 63,143                 COMPARATIVE City of Prior Lake Revolving Equipment Fund As of 6/30/2020 (Preliminary & Unaudited)Variance from Variance2020 2020 2020 Amended Budget ‐ % BDGT Actual from 2019Budget Amended Actual Positive (Negative) USED6/30/2019Positive (Negative)RevenuesTaxes410‐00000.00‐31010.00 Current Property Taxes 625,000               625,000               319,455               (305,545)                                51% 310,552               8,903                                      Taxes625,000               625,000               319,455               (305,545)                                51% 310,552               8,903                                      Intergovernmental410‐00000.00‐33422.10 State Aids/Grants ‐ Operating Grants‐                              ‐                              ‐                              ‐                                               n/a‐                              ‐                                               410‐00000.00‐33633.20 Watershed Dist Grants/Aid‐Capital Grants‐                              ‐                              ‐                              ‐                                               n/a‐                              ‐                                               Intergovernmental‐                              ‐                              ‐                              ‐                                                ‐                              ‐                              ‐                                               Interest (losses) on investments410‐00000.00‐36210.00 Interest Earnings 7,000                    7,000                    7,281                    281                                          104% 13,912                 (6,631)                                     410‐00000.00‐36225.00 Unrealized Inv.Gain(Loss)‐                              ‐                             10,392                 10,392                                    n/a 11,746                 (1,354)                                     Interest (losses) on investments 7,000                    7,000                    17,673                 10,673                                    252% 25,658                 (7,985)                                     Sale of assets410‐00000.00‐39102.00 Sale of Property‐                              ‐                             41,428                 41,428                                    n/a‐                             41,428                                    Sale of assets‐                              ‐                             41,428                 41,428                                    n/a‐                             41,428                                    Other410‐42100.06‐39104.00 Forfeiture Property Sales 12,000                 12,000                  ‐                             (12,000)                                   0%‐                              ‐                                               Other12,000                 12,000                  ‐                             (12,000)                                   0%‐                              ‐                                               Transfers in410‐00000.00‐39203.00 Transfer from Other Funds 180,000               180,000               90,000                 (90,000)                                   50% 80,000                 10,000                                    Transfers in180,000               180,000               90,000                 (90,000)                                   50% 80,000                 10,000                                    OTHER FINANCING SOURCESDebt Issued410‐00000.00‐39310.00 G.O. Bond Proceeds 115,000               115,000                ‐                             (115,000)                                0% 215,000               (215,000)                                Premium on debt issued410‐43100.00‐55110.00 Projects ‐ Bond Discount/Premium‐                              ‐                              ‐                              ‐                                               n/a 40,040                 (40,040)                                   115,000               115,000                ‐                             (115,000)                                0% 255,040               (255,040)                                Total Revenues939,000               939,000               468,556               (470,444)                                50% 671,250               (202,694)                                COMPARATIVE City of Prior Lake Revolving Equipment Fund As of 6/30/2020 (Preliminary & Unaudited)Variance from Variance2020 2020 2020 Amended Budget ‐ % BDGT Actual from 2019Budget Amended Actual Positive (Negative) USED6/30/2019Positive (Negative)COMPARATIVEExpendituresPublic SafetyPolice410‐42100.00‐55550.00 Vehicles 191,000               191,000               88,136                 102,864                                  46% 55                          (88,081)                                   410‐42100.00‐55570.00 Machinery & Equipment 252,000               277,580               25,580                 252,000                                  9% 9,574                    (16,006)                                   Fire410‐42200.00‐55070.00 Projects ‐ Bond Issuance Costs‐                              ‐                              ‐                              ‐                                               n/a 5,856                    5,856                                      410‐42200.00‐55110.00 Projects ‐ Bond Discount/Premium‐                              ‐                              ‐                              ‐                                               n/a‐                              ‐                                               410‐42200.00‐55550.00 Vehicles 65,000                 65,000                  ‐                             65,000                                    0% 467,508               467,508                                  410‐42200.00‐55570.00 Machinery & Equipment 50,000                 50,000                 48,715                 1,285                                      97%‐                             (48,715)                                   Building Inspection410‐42400.00‐55550.00 Vehicles 32,000                 32,000                  ‐                              ‐                                               0% 30,539                 30,539                                    Total Public Safety 590,000               615,580               162,431               421,149                                  26% 513,532               351,101                                  Public WorksStreet410‐43100.00‐55550.00 Vehicles 257,000               491,603               234,603               257,000                                  48% 35,697                 (198,906)                                410‐43100.00‐55570.00 Machinery & Equipment‐                              ‐                              ‐                              ‐                                               n/a‐                              ‐                                               Central Garage410‐43400.00‐55550.00 Vehicles 20,000                 20,000                  ‐                             20,000                                    0% 2,680                    2,680                                      Total Public Works 277,000               511,603               234,603               277,000                                  46% 38,377                 (196,226)                                Culture and Recreation/Parks410‐45200.00‐55550.00 Vehicles 258,000               258,000                ‐                             258,000                                  0%‐                              ‐                                               410‐45200.00‐55570.00 Machinery and Equipment 75,000                 75,000                 63,384                 11,616                                    85% 90,835                 27,451                                    Total Culture & Recreation 333,000               333,000               63,384                 269,616                                  19% 90,835                 27,451                                    Water410‐49400.00‐55570.00 Machinery and Equipment‐                              ‐                              ‐                              ‐                                               n/a‐                              ‐                                               Water Quality410‐49420.00‐55550.00 Vehicles‐                              ‐                              ‐                              ‐                                               n/a‐                              ‐                                               Total Utility‐                              ‐                              ‐                              ‐                                               n/a‐                              ‐                                               Total Expenditures1,200,000            1,460,183            460,418               967,765                                  32% 642,744               182,326                                  Net Change(261,000)              (521,183)              8,138                    28,506                  City of Prior Lake Revolving Park Equipment Fund As of 6/30/2020 (Preliminary & Unaudited)Variance from Variance2020 2020 2020 Amended Budget ‐ % BDGTActual from 2019Budget Amended Actual Positive (Negative) USED6/30/2019Positive (Negative)RevenuesTaxes430‐00000.00‐31010.00 Current Property Taxes 319,000               319,000               162,872               (156,128)                                51% 149,817               13,055                                    Taxes319,000               319,000               162,872               (156,128)                                51% 149,817               13,055                                    Interest (losses) on investments430‐00000.00‐36210.00 Interest Earnings 9,000                    9,000                    9,718                    718                                         108% 8,869                    849                                         430‐00000.00‐36225.00 Unrealized Inv.Gain(Loss)‐                              ‐                             15,659                 15,659                                    n/a 10,266                 5,393                                      Interest (losses) on investments 9,000                    9,000                    25,377                 16,377                                    282% 19,135                 6,242                                      Other430‐45200.00‐36230.00 Contributions & Donations‐                              ‐                              ‐                              ‐                                              n/a‐                              ‐                                              Other‐                              ‐                              ‐                              ‐                                              n/a‐                              ‐                                              Total Revenues328,000               328,000               188,249               (139,751)                                57% 168,952               19,297                                    ExpendituresCulture and Recreation/Parks430‐45200.00‐55530.00 Infrastructure 346,000               542,000               17,900                 524,100                                  3% 34,606                 16,706                                    Total Culture & Recreation 346,000               542,000               17,900                 524,100                                  3% 34,606                 16,706                                    Total Expenditures346,000               542,000               17,900                 524,100                                  3% 34,606                 16,706                                    Net Change(18,000)                (214,000)              170,349               134,346               COMPARATIVE City of Prior Lake Facilities Management Fund As of 6/30/2020 (Preliminary & Unaudited)Variance from Variance2020 2020 2020 Amended Budget ‐ % BDGT Actual from 2019Budget Amended Actual Positive (Negative) USED6/30/2019Positive (Negative)RevenuesTaxes440‐00000.00‐31010.00 Current Property Taxes30,000                  30,000                  15,093                  (14,907)                                  50%‐                             15,093                                   Taxes30,000                  30,000                  15,093                  (14,907)                                  50%‐                             15,093                                   Interest (losses) on investments440‐00000.00‐36210.00 Interest Earnings 9,000                    9,000                    5,129                    (3,871)                                    57% 5,037                    92                                            440‐00000.00‐36225.00 Unrealized Inv.Gain(Loss)‐                              ‐                             8,363                    8,363                                      n/a 5,794                    2,569                                      Interest (losses) on investments9,000                    9,000                    13,492                  4,492                                      150% 10,831                  2,661                                      Transfers in440‐00000.00‐39203.00 Transfer from Other Funds 99,000                  99,000                  49,500                  (49,500)                                  50% 47,464                  2,036                                      Transfers in99,000                  99,000                  49,500                  (49,500)                                  50% 47,464                  2,036                                      Debt Issued440‐42200.00‐39310.00 G.O. Bond Proceeds‐FIRE‐                              ‐                              ‐                              ‐                                               n/a‐                              ‐                                               440‐42200.00‐39315.00 Projects‐Bond Premium‐                              ‐                              ‐                              ‐                                               n/a‐                             Debt Issued‐                              ‐                              ‐                              ‐                                               n/a‐                              ‐                                               Total Revenues138,000               138,000               78,085                  (59,915)                                  57% 58,295                  19,790                                   ExpendituresFunction: General Government00000.00 Transfers to Other Funds‐                              ‐                              ‐                              ‐                                               n/a‐                              ‐                                               41940‐55050.00 Projects Professional Svcs‐ FACILITIES ‐ CITY HALL‐                              ‐                             10,660                  (10,660)                                  n/a 10,349                  (310)                                        41940‐55520.00 Building & Building Improvements‐FACILITIES ‐ CITY HAL‐                             120,000                ‐                             120,000                                 0%‐                              ‐                                               41940‐55570.00 Machinery & Equipment‐FACILITIES ‐ CITY HALL‐                              ‐                              ‐                              ‐                                               n/a‐                              ‐                                               Total ‐ Function General Government‐                             120,000               10,660                  109,340                                 9% 10,349                  (310)                                        Function: Public Safety42200‐55070.00 Projects‐Bond Inssuance Costs‐FIRE‐                              ‐                              ‐                              ‐                                               n/a‐                              ‐                                               42200‐55520.00 Projects‐Publication‐FIRE‐                              ‐                              ‐                              ‐                                               n/a‐                              ‐                                               42200‐55520.00 Building & Building Improvements‐FIRE 20,000                  20,000                   ‐                             20,000                                   0%‐                              ‐                                               42200‐55570.00 Machinery & Equipment‐FIRE‐                              ‐                              ‐                              ‐                                               n/a‐                              ‐                                               Total ‐ Function Public Safety20,000                  20,000                   ‐                             20,000                                   0%‐                              ‐                                               Function: Culture and Recreation45500.00 LIBRARIES 84,000                  84,000                   ‐                             84,000                                   0%‐                              ‐                                               Total ‐ Function Culture and Recreation84,000                  84,000                   ‐                             84,000                                   0%‐                              ‐                                               Function: Water49400.00 Building & Building Improvements 10,000                  10,000                   ‐                             10,000                                   0%‐                              ‐                                               Total ‐ Function Culture and Recreation10,000                  10,000                   ‐                             10,000                                   0%‐                              ‐                                               Total Expenditures114,000               234,000               10,660                  223,340                                 5% 10,349                  (310)                                        Net Change24,000                  (96,000)                67,425                  47,946                  COMPARATIVE City of Prior Lake Permanent Improvement Revolving Fund As of 6/30/2020 (Preliminary & Unaudited)Variance from Variance2020 2020 2020 Amended Budget ‐ % BDGTActual from 2019Budget Amended Actual Positive (Negative) USED6/30/2019Positive (Negative)RevenuesTaxes450‐00000.00‐31010.00 Property Taxes  ‐ General Purpose 80,000                 80,000                 40,875                 (39,125)                             51% 49,130                 (8,255)                                     Taxes80,000                 80,000                 40,875                 (39,125)                             51% 49,130                 (8,255)                                     Special Assessments450‐00000.00‐36101.00 City Assess. Collections 305,390               305,390               14,626                 (290,764)                           5% 10,176                 4,450                                      450‐00000.00‐36102.00 County Assess. Collection‐                              ‐                             73,582                 73,582                               n/a 54,227                 19,355                                    305,390               305,390               88,208                 (217,182)                           29% 64,403                 23,805                                    Interest (losses) on investments450‐00000.00‐36210.00 Interest Earnings 6,477                    6,477                    8,194                    1,717                                 127% 6,874                    1,320                                      450‐00000.00‐36225.00 Unrealized Inv.Gain(Loss)‐                              ‐                             13,221                 13,221                               n/a 8,006                    5,215                                      Interest (losses) on investments 6,477                    6,477                    21,415                 14,938                               331% 14,880                 6,535                                      Transfers in450‐00000.00‐39203.00 Transfer from Other Funds‐                              ‐                             257,935               257,935                            n/a‐                             257,935                                  Transfers in‐                              ‐                             257,935               257,935                            n/a‐                             257,935                                  Debt Issued450‐00000.00‐39310.00 G.O. Bond Proceeds 490,000               490,000                ‐                             (490,000)                           0% 400,000               (400,000)                                Debt Issued490,000               490,000                ‐                             (490,000)                           0% 400,000               (400,000)                                OTHER FINANCING SOURCES450‐43100.00‐39315.00 Projects ‐ Bond Premium‐                              ‐                              ‐                              ‐                                         n/a 48,709                 48,709                                    Total Revenues881,867               881,867               408,433               (473,434)                           46% 577,122               (71,271)                                   ExpendituresFunction: Public Works450‐43100.00‐54010.01 Maint Agreements ‐ General 700,000               700,000               590,277               109,723                            84%‐                             (590,277)                                450‐43100.00‐55070.00‐PIR19‐000001 Projects ‐ Bond Issuance Costs‐                              ‐                              ‐                              ‐                                         n/a 10,894                 10,894                                    Total ‐ Function Public Works 700,000               700,000               590,277               109,723                            84% 10,894                 (579,383)                                OTHER FINANCING USESTransfers out450‐80000.00‐59203.00 Transfers to Other Funds 279,933               279,933               29,633                 250,300                            11% 19,233                 (10,400)                                   Total Expenditures979,933               979,933               619,910               360,023                            63% 30,127                 (589,783)                                Net Change(98,066)                (98,066)                (211,477)              546,995               COMPARATIVE City of Prior Lake Water Fund As of 6/30/2020 (Preliminary & Unaudited)Variance from Variance2020 2020 2020 Amended Budget ‐ % BDGT Actual from 2019Budget Amended Actual Positive (Negative) USED6/30/2019Positive (Negative)RevenuesOperating RevenueWater Charges601‐49400.00‐37100.00 Utility Receipts ‐ Water 4,068,698           4,068,698           1,175,824           (2,892,874)                            29% 966,701               209,123                                601‐49400.00‐37160.00 Penalties 20,000                 20,000                 2,957                   (17,043)                                 15% 8,062                   (5,105)                                   4,088,698           4,088,698           1,178,781           (2,909,917)                            29% 974,763               204,018                                Capital Facility charges601‐49400.00‐37110.00 Capital Facility Revenue 278,220               278,220               106,441               (171,779)                               38% 114,547               (8,106)                                   278,220               278,220               106,441               (171,779)                               38% 114,547               (8,106)                                   Meter Sales601‐49400.00‐37170.00 Water Meter Sales 79,825                 79,825                 41,466                 (38,359)                                 52% 54,455                 (12,989)                                 601‐49400.00‐37175.00 Pressure Reducers 23,000                 23,000                 8,429                   (14,571)                                 37% 13,571                 (5,142)                                   102,825               102,825               49,895                 (52,930)                                 49% 68,026                 (18,131)                                 Total Operating Revenue4,469,743           4,469,743           1,335,117           (3,134,626)                            30% 1,157,336           177,781                                Non‐Operating RevenueIntergovernmental601‐494.00‐33610.10 County‐City Aids/Grants‐Operations ‐                             ‐                            47,338                 47,338                                   n/a‐                            47,338                                   ‐                             ‐                            47,338                 47,338                                   n/a‐                            47,338                                   Interest (losses) on investments601‐00000.00‐36210.00 Interest Earnings 42,000                 42,000                 50,227                 8,227                                     120% 57,046                 (6,819)                                   601‐00000.00‐36225.00 Unrealized Inv.Gain(Loss)‐                             ‐                            84,348                 84,348                                   n/a 65,751                 18,597                                   42,000                 42,000                 134,575               92,575                                   320% 122,797               11,778                                   Miscellaneous Revenues601‐00000.00‐36212.00 Miscellaneous Revenue‐                             ‐                            330                      330                                        n/a 1,379                   (1,049)                                   601‐00000.00‐36102.00 County Assess Collection‐                             ‐                             ‐                             ‐                                             n/a 34,252                 (34,252)                                 601‐49400.00‐37185.00 AMRS Brass Recycling‐                             ‐                             ‐                             ‐                                             n/a 16,684                 (16,684)                                 601‐49400.00‐37190.00 Miscellaneous Revenue Adj‐                             ‐                            1                           1                                            n/a (20)                       21                                          ‐                             ‐                            331                      331                                         ‐                            52,295                 (51,964)                                 Total Non‐Operating Revenue42,000                 42,000                 182,244               140,244                                434% 175,092               7,152                                     Total Revenues4,511,743           4,511,743           1,517,361           (2,994,382)                            34% 1,332,428           184,933                                COMPARATIVE City of Prior Lake Water Fund As of 6/30/2020 (Preliminary & Unaudited)Variance from Variance2020 2020 2020 Amended Budget ‐ % BDGT Actual from 2019Budget Amended Actual Positive (Negative) USED6/30/2019Positive (Negative)COMPARATIVETotal ExpendituresPersonnel and current expenditures (excluding depreciation)41520.00 Finance 100,574               100,574               44,618                 55,956                                   44% 44,201                 (417)                                       49400.00 Water 2,033,027           2,033,027           784,414               1,248,613                             39% 877,787               93,373                                   2,133,601           2,133,601           829,032               1,304,569                             39% 921,988               92,956                                   Depreciation49400.00 Water‐                             ‐                             ‐                             ‐                                             n/a‐                             ‐                                             ‐                             ‐                             ‐                             ‐                                             n/a‐                             ‐                                             Principal49400.00 Water 120,000               120,000                ‐                            120,000                                0%‐                             ‐                                             120,000               120,000                ‐                            120,000                                0%‐                             ‐                                             Interest & other49400.00 Water 54,450                 54,450                 27,225                 27,225                                   50% 48,875                 21,650                                   54,450                 54,450                 27,225                 27,225                                   50% 48,875                 21,650                                   Capital improvements55530.00 Infrastructure 40,000                 40,000                  ‐                            40,000                                   0% 701,738               701,738                                55570.00 Machinery and equipment 112,551               121,281                ‐                            121,281                                0% 10,158                 10,158                                   55580.00 Software 17,553                 35,103                 13,511                 21,593                                   38%‐                            (13,511)                                 170,104               196,384               13,511                 182,874                                7% 711,896               698,386                                57000.00 Loss on Disposal of Assets‐                             ‐                             ‐                             ‐                                             n/a‐                             ‐                                             Total ‐ Function Water‐                             ‐                             ‐                             ‐                                             n/a‐                             ‐                                             Total Expenditures2,478,155           2,504,435           869,768               1,634,668                             1,682,759           812,992                                0.0%Other Financing Uses59203.00 Transfers to other funds 923,160               923,160               261,217               661,943                                355,248               94,031                                   Total Other Financing Uses923,160               923,160               261,217               661,943                                355,248               94,031                                   Total Expenditures3,401,315           3,427,595           1,130,985           2,296,611                             33% 2,038,007           907,023                                Net Change 1,110,428           1,084,148           386,377               (5,290,993)                            (705,579)             (722,090)                                City of Prior Lake Sewer Fund As of 6/30/2020 (Preliminary & Unaudited)Variance from Variance2020 2020 2020 Amended Budget ‐ % BDGT Actual from 2019Budget Amended Actual Positive (Negative) USED6/30/2019Positive (Negative)RevenuesSewer Charges604‐49450.00‐37102.00 Utility Receipts ‐ Sewer 2,263,591           2,263,591           682,425               (1,581,166)                            30% 482,154               200,271                                604‐49450.00‐37104.00 Utility Recpt‐Sewer MCES 1,751,519           1,751,519           838,449               (913,070)                               48% 715,763               122,686                                604‐49450.00‐37160.00 Penalties 20,000                 20,000                 3,970                   (16,030)                                 20% 11,769                 (7,799)                                   4,035,110           4,035,110           1,524,844           (2,510,266)                            38% 1,209,686           315,158                                Capital Facility charges604‐49450.00‐37110.00 Capital Facility Revenue 278,220               278,220               106,444               (171,776)                               38% 114,550               (8,106)                                   278,220               278,220               106,444               (171,776)                               38% 114,550               (8,106)                                   Total Operating Revenue4,313,330           4,313,330           1,631,288           (2,682,042)                            38% 1,324,236           307,052                                Non‐Operating RevenueInterest (losses) on investments604‐00000.00‐36210.00 Interest Earnings 21,000                 21,000                 20,127                 (873)                                       96% 21,204                 (1,077)                                   604‐00000.00‐36225.00 Unrealized Inv.Gain(Loss)‐                             ‐                            33,325                 33,325                                   n/a 21,868                 11,457                                   21,000                 21,000                 53,452                 32,452                                   255% 43,072                 10,380                                   Miscellaneous Revenues604‐00000.00‐36102.00 County Assess. Collections‐                             ‐                             ‐                             ‐                                             n/a‐                             ‐                                             604‐00000.00‐36212.00 Miscellaneous Revenue‐                             ‐                             ‐                             ‐                                             n/a 934                      (934)                                       604‐00000.00‐36231.00 PERA Pension Contributions‐                             ‐                             ‐                             ‐                                             n/a‐                             ‐                                             ‐                             ‐                             ‐                             ‐                                             n/a 934                      (934)                                       Total Non‐Operating Revenue21,000                 21,000                 53,452                 32,452                                   255% 44,006                 9,446                                     Total Revenue4,334,330           4,334,330           1,684,740           (2,649,590)                            39% 1,368,242           316,498                                COMPARATIVE City of Prior Lake Sewer Fund As of 6/30/2020 (Preliminary & Unaudited)Variance from Variance2020 2020 2020 Amended Budget ‐ % BDGT Actual from 2019Budget Amended Actual Positive (Negative) USED6/30/2019Positive (Negative)COMPARATIVETotal ExpendituresPersonnel and current expenditures (excluding depreciation)41520.00 Finance 100,274               100,274               44,669                 55,605                                   45% 44,074                 (595)                                       49450.00 Sewer 2,670,654           2,670,654           1,281,846           1,388,808                             48% 1,210,912           (70,934)                                 2,770,928           2,770,928           1,326,515           1,444,413                             48% 1,254,986           (71,529)                                 Depreciation49400.00 Sewer‐                             ‐                             ‐                             ‐                                             n/a‐                             ‐                                             ‐                             ‐                             ‐                             ‐                                             n/a‐                             ‐                                             Principal49450.00 Sewer 120,000               120,000                ‐                            120,000                                0%‐                             ‐                                             120,000               120,000                ‐                            120,000                                0%‐                             ‐                                             Interest & other49450.00 Sewer 54,450                 54,450                 27,225                 27,225                                   50% 48,875                 21,650                                   54,450                 54,450                 27,225                 27,225                                   50% 48,875                 21,650                                   Capital improvements55530.00 Infrastructure 154,500               154,500                ‐                            154,500                                0% 256,844               256,844                                55570.00 Machinery and equipment 53,655                 62,385                  ‐                            62,385                                   0% 10,158                 10,158                                   55580.00 Software 17,553                 35,103                 12,117                 22,986                                   35%‐                            (12,117)                                 225,708               251,988               12,117                 239,871                                5% 267,002               254,885                                Total  Expenditures3,171,086           3,197,366           1,365,857           1,831,509                             1,570,863           205,006                                Other Financing Uses59203.00 Transfers to other funds294,110               294,110               147,055               147,055                                50% 388,574               241,519                                Total Other Financing Uses294,110               294,110               147,055               147,055                                50% 388,574               241,519                                Total Expenditures3,465,196           3,491,476           1,512,912           1,978,564                             43% 1,959,437           446,525                                Net Change869,134               842,854               171,828               (4,628,154)                            (591,195)             (130,027)                                City of Prior Lake Water Quality Fund As of 6/30/2020 (Preliminary & Unaudited)Variance from Variance2020 2020 2020 Amended Budget ‐ % BDGT Actual from 2019Budget Amended Actual Positive (Negative) USED6/30/2019 Positive (Negative)RevenuesStorm Water Charges602‐49420.00‐37120.00 Storm Water Revenue 1,166,677           1,166,677           452,200               (714,477)                               39% 402,128               50,072                                   602‐49420.00‐32250.00 Wetland Application Fee‐                             ‐                            450                      450                                        n/a 300                      150                                        1,166,677           1,166,677           452,650               (714,027)                               39% 402,428               50,222                                   Water Charges602‐49420.00‐37160.00 Penalties‐                             ‐                            676                      676                                        n/a 1,909                   (1,233)                                   ‐                             ‐                            676                      676                                        n/a 1,909                   (1,233)                                   Total Operating Revenue1,166,677           1,166,677           453,326               (713,351)                               39% 404,337               48,989                                   Non‐Operating RevenueIntergovernmental602‐00000.00‐33422.10 State Aids/Grants‐                             ‐                             ‐                             ‐                                             n/a‐                             ‐                                             602‐49420.00‐33633.00 Watershed Dist Grants/Aid‐                             ‐                             ‐                             ‐                                             n/a‐                             ‐                                             ‐                             ‐                             ‐                             ‐                                             n/a‐                             ‐                                             Interest (losses) on investments602‐00000.00‐36210.00 Interest Earnings 11,600                 11,600                 15,947                 4,347                                     137% 10,262                 5,685                                     602‐00000.00‐36225.00 Unrealized Inv.Gain(Loss)‐                             ‐                            26,578                 26,578                                   n/a 11,552                 15,026                                   11,600                 11,600                 42,525                 30,925                                   367% 21,814                 20,711                                   Miscellaneous Revenues602‐00000.00‐36212.00 Miscellaneous Revenue‐                             ‐                             ‐                             ‐                                             n/a‐                             ‐                                             602‐00000.00‐36231.00 PERA Pension Contributions‐                             ‐                             ‐                             ‐                                             n/a‐                             ‐                                             ‐                             ‐                             ‐                             ‐                                             n/a‐                             ‐                                             Total Non‐Operating Revenue11,600                 11,600                 42,525                 30,925                                   367% 21,814                 20,711                                   Total Revenues1,178,277           1,178,277           495,851               (682,426)                               42% 426,151               69,700                                   COMPARATIVE City of Prior Lake Water Quality Fund As of 6/30/2020 (Preliminary & Unaudited)Variance from Variance2020 2020 2020 Amended Budget ‐ % BDGT Actual from 2019Budget Amended Actual Positive (Negative) USED6/30/2019 Positive (Negative)COMPARATIVETotal ExpendituresPersonnel and current expenditures (excluding depreciation)49420.00 Water Quality 658,912               658,912               187,277               471,635                                28% 184,746               (2,531)                                   658,912               658,912               187,277               471,635                                28% 184,746               (2,531)                                   Depreciation49400.00 Water Quality‐                             ‐                             ‐                             ‐                                             n/a‐                             ‐                                             ‐                             ‐                             ‐                             ‐                                             n/a‐                             ‐                                             Capital improvements55530.00 Infrastructure 75,000                 75,000                 30,096                 44,904                                   40% 67,999                 37,903                                   75,000                 75,000                 30,096                 44,904                                   40% 67,999                 37,903                                   Total Expenditures733,912               733,912               217,373               516,539                                30% 252,745               35,372                                   Other Financing Uses59203.00 Transfers to other funds 85,780                 85,780                 42,890                 42,890                                   50% 84,830                 41,940                                   Total Other Financing Uses85,780                 85,780                 42,890                 42,890                                   50% 84,830                 41,940                                   Total Expenditures819,692               819,692               260,263               559,429                                32% 337,575               77,312                                   Net Change358,585               358,585               235,588               (1,241,855)                            88,576                 (7,612)                                    City of Prior Lake Economic Development Authority Special Revenue Fund As of 6/30/2020 (Preliminary & Unaudited)Variance from Variance 2020 2020 2020 Amended Budget ‐ % BDGTActual from 2019Budget Amended Actual Positive (Negative) USED6/30/2019 Positive (Negative)RevenuesTaxes240‐00000.00‐31010.00 Current Property Taxes 274,750               274,750               140,293               (134,457)                               51% 77,715                 62,578                                   Taxes274,750               274,750               140,293               (134,457)                               51% 77,715                 62,578                                   Charges for Services240‐46503.00‐34760.02 Facility Rental ‐ EDA 9,575                   9,575                   3,415                   (6,160)                                   36% 5,023                   (1,608)                                   Charges for Services 9,575                   9,575                   3,415                   (6,160)                                   36% 5,023                   (1,608)                                   Interest (losses) on investments240‐00000.00‐36210.00 Interest Earnings 7,560                   7,560                   3,612                   (3,948)                                   48% 5,687                   (2,075)                                   240‐00000.00‐36225.00 Unrealized Inv.Gain(Loss)‐                             ‐                            5,468                   5,468                                     n/a 6,603                   (1,135)                                   Interest (losses) on investments 7,560                   7,560                   9,080                   1,520                                     120% 12,290                 3,210                                     Contributions and Donations240‐00000.00‐36230.00 Contributions and Donations‐                             ‐                            4,900                   4,900                                     n/a‐                            4,900                                     Contributions and Donations‐                             ‐                            4,900                   4,900                                     n/a‐                            (4,900)                                   Transfers In 240‐00000.00‐39203.00 Transfer from Other Funds 161,250               161,250               161,250                ‐                                             100%‐                            161,250                                Transfers In 161,250               161,250               161,250                ‐                                             100%‐                            161,250                                Total Revenues453,135               453,135               318,938               (134,197)                               70% 95,028                 223,910                                ExpendituresFunction: Economic Development46500.00 ECONOMIC DEVELOPMENT 448,035               448,035               349,380               98,655                                   78% 76,166                 (273,214)                               46503.00 TECH VILLAGE INCUBATOR 5,100                   5,100                   3,062                   2,038                                     60% 1,109                   (1,953)                                   Total Expenditures453,135               453,135               352,442               100,693                                78% 77,275                 (275,167)                               Net Change‐                             ‐                            (33,504)               17,753                 COMPARATIVE