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HomeMy WebLinkAbout05(G) - Approval of Preliminary 2021 Year End Financials Report City of Prior Lake General Fund Summary - Comparison to Prior Year As of 12/31/2021 (Preliminary & Unaudited)Variance from Variance2021 2021 2021 Amended Budget ‐ % BDGT Actual from 2020Budget Amended Actual Positive (Negative) USED12/31/2020Positive (Negative)RevenuesTaxes 9,433,959            9,433,959            9,461,734            27,775                                   100% 8,923,243            538,491                                 Licenses and Permits795,551               795,551               999,906               204,355                                 126% 900,601               99,305                                   Intergovernmental 2,160,235            2,160,235            2,323,535            163,300                                 108% 4,092,579            (1,769,044)                            Charges for Services1,800,172            1,800,172            2,191,215            391,043                                 122% 1,752,322            438,893                                 Fines and Forfeitures‐                         ‐                        38                         38                                           n/a 1,652                   (1,614)                                    Interest (losses) on investments86,800                 86,800                 (83,582)                (170,382)                                 ‐96% 186,820               (270,402)                                Other154,000               154,000               748,664               594,664                                 486% 167,399               581,265                                 Transfers in 523,000               523,000               523,000                ‐                                          100% 470,000               53,000                                   Total Revenues14,953,717         14,953,717         16,164,510         1,210,793                              108% 16,494,616         (330,106)                                ExpendituresGeneral Government3,269,647            3,287,247            3,270,526            16,721                                   99% 3,377,440            106,914                                 Public Safety7,154,410            7,422,684            7,294,617            128,067                                 98% 6,740,048            (554,569)                                Public Works 2,245,916            2,245,916            2,159,850            86,066                                   96% 1,999,413            (160,437)                                Culture and Recreation2,154,169            2,154,169            2,010,386            143,783                                 93% 1,628,774            (381,612)                                Transfer to other funds253,575               1,112,697            1,112,697             ‐                                          100% 538,018               (574,679)                                Total Expenditures15,077,717         16,222,713         15,848,076         374,637                                 98% 14,283,693         (1,564,383)                            Net Change(124,000)              (1,268,996)          316,434               1,585,430                              2,210,923            COMPARATIVE City of Prior Lake General Fund Revenues As of 12/31/2021 (Preliminary & Unaudited)Variance from Variance2021 2021 2021 Amended Budget ‐ % BDGT Actual from 2020Budget Amended Actual Positive ( Negative) USED12/31/2020Positive (Negative)Taxes101 31010.00 Current Property Taxes  ‐ General Purpos 8,331,582            8,331,582            8,318,564            (13,018)                                   100% 7,899,310            419,254                                  101 31020.00 Delinquent Property Taxes ‐ General Purp‐                              ‐                             47,700                 47,700                                    n/a 32,451                 15,249                                    101 31040.00 Fiscal Disparities 1,102,377            1,102,377            1,095,470            (6,907)                                     99% 991,482               103,988                                  Taxes9,433,959            9,433,959            9,461,734            27,775                                    100% 8,923,243            538,491                                  Licenses and Permits101 32100.00 Business Licenses 735                       735                       735                        ‐                                               100% 840                       (105)                                        101 32110.00 Liquor Licenses 75,790                 75,790                 71,565                 (4,225)                                     94% 3,990                    67,575                                    101 32160.00 Refuse Haulers 4,500                    4,500                    5,335                    835                                          119% 4,585                    750                                          101 32175.00 Public Private Gathering Permit 720                       720                       690                       (30)                                           96% 170                       520                                          101 32180.00 Cigarette Licenses 2,040                    2,040                    1,785                    (255)                                        88% 2,040                    (255)                                        101 32190.00 Community Event Application‐                              ‐                             4,285                    4,285                                      n/a 450                       3,835                                      101 32210.00 Building Permits 546,300               546,300               745,088               198,788                                  136% 743,284               1,804                                      101 32211.00 Retainage Forfeiture‐                              ‐                             45,056                 45,056                                    n/a‐                             45,056                                    101 32215.00 Mechanical Permits 87,300                 87,300                 56,324                 (30,976)                                   65% 72,256                 (15,932)                                   101 32230.00 Plumbing Permits 62,573                 62,573                 51,769                 (10,804)                                   83% 55,401                 (3,632)                                     101 32231.00 Sewer/Water Inspection 7,063                    7,063                    9,369                    2,306                                      133% 9,990                    (621)                                        101 32232.00 Plumbing Registrations 1,250                    1,250                    2,310                    1,060                                      185% 1,050                    1,260                                      101 32260.00 Burning Permits 4,000                    4,000                    4,160                    3,000                                      104% 3,880                    280                                          101 32270.00 Short‐term Rental Fee 3,280                    3,280                    1,435                    (1,845)                                     44% 2,665                    (1,230)                                     Licenses and Permits 795,551               795,551               999,906               204,355                                  126% 900,601               99,305                                    Intergovernmental101 33160.10 Fed Aids/Grants ‐ Operating Grants‐                              ‐                              ‐                              ‐                                               n/a 1,951,401            (1,951,401)                             101 33160.11 Fed Aids/Grants ‐ Operating Police 10,500                 10,500                  ‐                             (10,500)                                   0% 6,394                    (6,394)                                     101 33401.00 Local Government Aid 11,905                 11,905                  ‐                             (11,905)                                   0%‐                              ‐                                               101 33416.01 State Aid ‐ Police Train 24,000                 24,000                 30,911                 6,911                                      129% 25,405                 5,506                                      101 33416.02 State Police Aid‐Ins Prem 229,000               229,000               261,988               32,988                                    114% 258,328               3,660                                      101 33417.00 State Aid ‐ Fire Training 15,000                 15,000                 41,919                 26,919                                    279%‐                             41,919                                    101 33418.00 State Road & Bridge Aid 377,000               377,000               361,833               (15,167)                                   96% 417,958               (56,125)                                   101 33420.00 State Fire Aid‐Ins. Prem. 237,000               237,000               260,564               23,564                                    110% 248,275               12,289                                    101 33422.10 State Aids/Grants ‐ Operating Grants 65,000                 65,000                 65,000                  ‐                                               100% 11,485                 53,515                                    101 33422.11 State Aids/Grants ‐ Operating Police 4,200                    4,200                    4,642                    442                                          111% 6,529                    (1,887)                                     101 33423.00 Market Value Credit Aid‐                              ‐                             579                       579                                          n/a 539                       40                                            101 33610.11 County Aids/Grants ‐ Operating Grants‐                              ‐                             1,000                    1,000                                      n/a 1,000                     ‐                                               101 33610.11 County Aids/Grants ‐ Operating Police‐                              ‐                             4,124                    4,124                                      n/a‐                             4,124                                      101 33620.00 Township Fire & Resc Aid 430,540               430,540               429,675               (865)                                        100% 365,765               63,910                                    101 33621.00 Liaison Aid 56,090                 56,090                 61,300                 5,210                                      109% 54,670                 6,630                                      100 33630.00 Metro Council Grants‐                              ‐                              ‐                              ‐                                               n/a 16,000                 (16,000)                                   101 33631.00 Payment in Lieu of Taxes 700,000               700,000               800,000               100,000                                  114% 700,000               100,000                                  101 33700.10 Miscellaneous Grants ‐ Operating Grants‐                              ‐                              ‐                              ‐                                               n/a 22,830                 (22,830)                                   101 33700.11 Miscellaneous Grants ‐ Operating Police‐                              ‐                              ‐                              ‐                                               n/a 6,000                    (6,000)                                     Intergovernmental 2,160,235            2,160,235            2,323,535            163,300                                  108% 4,092,579            (1,769,044)                             COMPARATIVE City of Prior Lake General Fund Revenues As of 12/31/2021 (Preliminary & Unaudited)Variance from Variance2021 2021 2021 Amended Budget ‐ % BDGT Actual from 2020Budget Amended Actual Positive ( Negative) USED12/31/2020Positive (Negative)COMPARATIVECharges for Services101 31810.00 Franchise Taxes 637,000               637,000               662,709               25,709                                    104% 670,917               (8,208)                                     101 34103.00 Zoning & Subdivision Fees 30,000                 30,000                 44,551                 14,551                                    149% 36,370                 8,181                                      101 34104.00 Plan Check Fees 300,424               300,424               378,103               77,679                                    126% 397,284               (19,181)                                   101 34105.00 Sale of Maps/Publications ‐ Reports 500                       500                       1,055                    555                                          211% 720                       335                                          101 34107.00 Assessment Searches ‐ Reports 500                       500                       675                       175                                          135% 1,475                    (800)                                        101 34108.00 Street Chip Seal Fee‐New Development‐                              ‐                             88,430                 88,430                                    n/a‐                             88,430                                    101 34109.00 Project Admin/Eng Fees 122,000               122,000               143,888               21,888                                    118% 21,190                 122,698                                  101 34203.00 Accident/Warrant Reports ‐ Reports 300                       300                       351                       51                                            117% 174                       177                                          101 34731.00 Adult League Fees 10,000                 10,000                 4,480                    (5,520)                                     45% 270                       4,210                                      101 34735.00 Recreation Program Fees 43,000                 43,000                 88,360                 45,360                                    205% 29,382                 58,978                                    101 34735.01 Recreation Program Fees Regular 9,000                    9,000                    10,274                 1,274                                      114% 6,696                    3,578                                      101 34760.01 Facility Rental ‐ Regular 37,349                 37,349                 46,265                 8,916                                      124% 36,374                 9,891                                      101 34761.00 Studio/Pavilion Rental 24,000                 24,000                 27,051                 3,051                                      113% 9,752                    17,299                                    101 34762.00 Park Shelter Rental 83,200                 83,200                 84,862                 1,662                                      102% 86,782                 (1,920)                                     101 34765.01 Tower Leases 306,324               306,324               407,915               101,591                                  133% 305,566               102,349                                  101 34780.00 Park Admission Fees 30,000                 30,000                 37,066                 7,066                                      124% 40,652                 (3,586)                                     101 34783.00 City Contract Services 166,575               166,575               165,180               (1,395)                                     99% 87,913                 77,267                                    101 36220.16 Prof Services Fee Deposit Bldg Inspectio‐                              ‐                              ‐                              ‐                                               n/a 20,805                 (20,805)                                   Charges for Services 1,800,172            1,800,172            2,191,215            391,043                                  122% 1,752,322            438,893                                  Fines and Forfeitures101 35101.00 County Court Fines‐                              ‐                              ‐                              ‐                                               n/a 300                       (300)                                        101 35104.00 Prosecution Restitution‐                              ‐                             38                          38                                            n/a 1,352                    (1,314)                                     Fines and Forfeitures‐                              ‐                             38                          38                                            n/a 1,652                    (1,614)                                     Interest (losses) on investments101 36210.00 Interest Earnings 86,800                 86,800                 142,737               55,937                                    164% 153,053               (10,316)                                   101 36215.00 Amortization ‐ Premium/Discount‐                              ‐                             (100,471)              (100,471)                                n/a (66,083)                (34,388)                                   101 36225.00 Unrealized Inv.Gain(Loss)‐                              ‐                             (129,724)              (129,724)                                n/a 99,850                 (229,574)                                101 36226.00 Realized Inv.Gain(Loss)‐                              ‐                             3,876                    3,876                                      n/a‐                             3,876                                      Interest (losses) on investments 86,800                 86,800                 (83,582)                (170,382)                                 ‐96% 186,820               (270,402)                                Other Miscellaneous Revenues101 36101.00 City Assess. Collection‐                              ‐                             1,180                    1,180                                      n/a‐                             1,180                                      101 36102.00 County Assess. Collection‐                              ‐                             4,302                    4,302                                      n/a 5,457                    (1,155)                                     101 36211.00 Developer Agreements 130,000               130,000               457,776               327,776                                  352% 62,062                 395,714                                  101 36212.00 Miscellaneous Revenue 24,000                 24,000                 216,771               192,771                                  903% 82,543                 134,228                                  101 36230.00 Contributions & Donations‐                              ‐                             38,613                 38,613                                    n/a 14,734                 23,879                                    101 39102.00 Sale of Property‐                              ‐                             30,022                 30,022                                    n/a 2,603                    27,419                                    Other Miscellaneous Revenues 154,000               154,000               748,664               594,664                                  486% 167,399               581,265                                  Other financing sources101 39203.00 Transfer from Other Funds 523,000               523,000               523,000                ‐                                               100% 470,000               53,000                                     City of Prior Lake General Fund Revenues As of 12/31/2021 (Preliminary & Unaudited)Variance from Variance2021 2021 2021 Amended Budget ‐ % BDGT Actual from 2020Budget Amended Actual Positive ( Negative) USED12/31/2020Positive (Negative)COMPARATIVEOther financing sources 523,000               523,000               523,000                ‐                                               100% 470,000               53,000                                    Total Revenues14,953,717         14,953,717         16,164,510         1,210,793                              108% 16,494,616         (330,106)                                 City of Prior Lake General Fund Expenditures As of 12/31/2021 (Preliminary & Unaudited)Variance from Variance2021 2021 2021 Amended Budget ‐ % BDGTActual from 2020Budget Amended Actual Positive ( Negative) USED12/31/2020Positive (Negative)Function: General Government41110.00 MAYOR & COUNCIL74,934                 74,934                 71,698                 3,236                                      96% 65,689                 (6,009)                                     41130.00 ORDINANCE 6,000                    6,000                    5,820                    180                                         97% 5,440                    (380)                                        41320.00 ADMINISTRATION 270,152               270,152               315,333               (45,181)                                   117% 317,737               2,404                                      41330.00 BOARDS & COMMISSIONS11,365                 11,365                 7,612                    3,753                                      67% 5,507                    (2,105)                                     41400.00 CITY CLERK 122,272               122,272               121,819               453                                         100% 117,161               (4,658)                                     41410.00 ELECTIONS 7,000                    7,000                    690                       6,310                                      10% 58,393                 57,703                                    41520.00 FINANCE 565,250               565,250               566,980               (1,730)                                     100% 499,896               (67,084)                                   41540.00 INTERNAL AUDITING 41,200                 41,200                 40,333                 867                                         98% 31,184                 (9,149)                                     41550.00 ASSESSING 224,260               224,260               223,111               1,149                                      99% 216,236               (6,875)                                     41610.00 LEGAL 180,000               180,000               181,237               (1,237)                                     101% 193,279               12,042                                    41820.00 HUMAN RESOURCES 316,074               333,674               323,917               9,757                                      97% 303,207               (20,710)                                   41830.00 COMMUNICATIONS 162,070               162,070               159,303               2,767                                      98% 150,043               (9,260)                                     41910.00 COMMUNITY DEVELOPMENT379,924               379,924               345,583               34,341                                    91% 450,151               104,568                                  41920.00 INFORMATION TECHNOLOGY 385,116               385,116               383,534               1,582                                      100% 470,646               87,112                                    41940.00 FACILITIES ‐ CITY HALL 524,030               524,030               523,556               474                                         100% 492,871               (30,685)                                   Total ‐ Function General Government 3,269,647            3,287,247            3,270,526            16,721                                    99% 3,377,440            106,914                                  Function: Public Safety42100.00 POLICE 5,303,369            5,539,473            5,411,228            128,245                                  98% 5,026,592            (384,636)                                42200.00 FIRE 1,076,350            1,108,520            1,135,252            (26,732)                                   102% 995,854               (139,398)                                42400.00 BUILDING INSPECTION 730,801               730,801               718,117               12,684                                    98% 678,072               (40,045)                                   42500.00 EMERGENCY MANAGEMENT15,090                 15,090                 1,220                    13,870                                    8% 10,335                 9,115                                      42700.00 ANIMAL CONTROL28,800                 28,800                 28,800                  ‐                                              100% 29,195                 395                                         Total ‐ Function Public Safety 7,154,410            7,422,684            7,294,617            128,067                                  98% 6,740,048            (554,569)                                Function: Public Works43050.00 ENGINEERING 389,105               389,105               426,592               (37,487)                                   110% 356,124               (70,468)                                   43100.00 STREET 1,365,438            1,365,438            1,225,909            139,529                                  90% 1,173,053            (52,856)                                   43400.00 CENTRAL GARAGE 491,373               491,373               446,731               44,642                                    91% 470,236               23,505                                    43600.00 DEVELOPMENT PROJECTS‐                              ‐                             60,618                 (60,618)                                   n/a‐                             (60,618)                                   Total ‐ Function Public Works 2,245,916            2,245,916            2,159,850            86,066                                    96% 1,999,413            (160,437)                                Function: Culture and Recreation45100.00 RECREATION 481,813               481,813               477,156               4,657                                      99% 338,776               (138,380)                                45200.00 PARKS 1,604,132            1,604,132            1,473,942            130,190                                  92% 1,227,649            (246,293)                                45500.00 LIBRARIES 68,224                 68,224                 59,288                 8,936                                      87% 62,349                 3,061                                      Total ‐ Function Culture and Recreation 2,154,169            2,154,169            2,010,386            143,783                                  93% 1,628,774            (381,612)                                00000.00 Transfer to Other Funds 253,575               1,112,697            1,112,697             ‐                                              100% 538,018               (574,679)                                Total Expenditures15,077,717         16,222,713         15,848,076         374,637                                  98% 14,283,693         (1,564,383)                             COMPARATIVE City of Prior LakeExpenditures- Personal Services Category Only (Payroll/Taxes/Benefits) As of 12/31/2021(Preliminary & Unaudited)Variance from Variance2021 2021 2021 Amended Budget ‐ % BDGT Actual from 2020Budget Amended Actual Positive ( Negative) USED12/31/2020Positive (Negative)GENERAL FUNDFunction: General Government41110.00 MAYOR & COUNCIL 66,234                 66,234                    65,163                 1,071                                98% 61,277                     (3,886)                                   41320.00 ADMINISTRATION 197,222               197,222                 236,403               (39,181)                             120% 243,542                   7,139                                     41330.00 BOARDS & COMMISSIONS 10,765                 10,765                    7,612                   3,153                                71% 5,306                       (2,306)                                   41400.00 CITY CLERK FUNCTIONS 120,422               120,422                 121,143               (721)                                  101% 115,546                   (5,597)                                   41410.00 ELECTIONS 3,500                   3,500                      671                      2,829                                19% 43,468                     42,797                                   41520.00 FINANCE 537,955               537,955                 544,592               (6,637)                               101% 481,375                   (63,217)                                 41820.00 HUMAN RESOURCES 271,624               271,624                 273,005               (1,381)                               101% 269,686                   (3,319)                                   41830.00 COMMUNICATIONS 128,054               128,054                 126,814               1,240                                99% 111,307                   (15,507)                                 41910.00 COMMUNITY DEVELOPMENT 317,724               317,724                 309,444               8,280                                97% 304,332                   (5,112)                                   41920.00 INFORMATION TECHNOLOGY 225,935               225,935                 222,025               3,910                                98% 141,468                   (80,557)                                 41940.00 FACILITIES ‐ CITY HALL 91,018                 91,018                    71,775                 19,243                              79% 61,742                     (10,033)                                 Total ‐ Function General Government 1,970,453           1,970,453              1,978,647           (8,194)                               100% 1,839,049               (139,598)                               Function: Public Safety42100.00 POLICE 4,736,215           4,939,965              4,941,449           (1,484)                               100% 4,543,382               (398,067)                               42200.00 FIRE 760,123               792,293                 835,659               (43,366)                             105% 759,661                   (75,998)                                 42400.00 BUILDING INSPECTION 679,565               679,565                 664,385               15,180                              98% 614,708                   (49,677)                                 Total ‐ Function Public Safety 6,175,903           6,411,823              6,441,493           (29,670)                             100% 5,917,751               (523,742)                               Function: Public Works43050.00 ENGINEERING 350,041               350,041                 338,850               11,191                              97% 316,767                   (22,083)                                 43100.00 STREET 503,876               503,876                 517,548               (13,672)                             103% 470,932                   (46,616)                                 43400.00 CENTRAL GARAGE 247,198               247,198                 234,597               12,601                              95% 232,956                   (1,641)                                   Total ‐ Function Public Works 1,101,115           1,101,115              1,090,995           10,120                              99% 1,020,655               (70,340)                                 Function: Culture and Recreation45100.00 RECREATION 360,011               360,011                 327,142               32,869                              91% 249,413                   (77,729)                                 45200.00 PARKS 1,081,258           1,081,258              974,139               107,119                            90% 863,292                   (110,847)                               Total ‐ Function Culture and Recreation 1,441,269           1,441,269              1,301,281           139,988                            90% 1,112,705               (188,576)                               General Fund Payroll Only Expenditures Total 10,688,740         10,924,660            10,812,416         112,244                            99% 9,890,160               (922,256)                               EDA FUNDFunction:  Economic Development   46500.00 ECONOMIC DEVELOPMENT 135,544               135,544                 133,201               2,343                                98% 137,006                   3,805                                     EDA Fund Payroll Only Expenditures Total 135,544               135,544                 133,201               2,343                                98% 137,006                   3,805                                     COMPARATIVE City of Prior LakeExpenditures- Personal Services Category Only (Payroll/Taxes/Benefits) As of 12/31/2021(Preliminary & Unaudited)Variance from Variance2021 2021 2021 Amended Budget ‐ % BDGT Actual from 2020Budget Amended Actual Positive ( Negative) USED12/31/2020Positive (Negative)COMPARATIVEWATER FUNDFunction: Water41520.00 Finance 76,881                 76,881                    72,498                 4,383                                94% 75,254                     2,756                                     49400.00 Water 749,281               749,281                 727,188               22,093                              97% 686,466                   (40,722)                                 Water Fund Payroll Only Expenditures Total 826,162               826,162                 799,686               26,476                              97% 761,720                   (37,966)                                 SEWER FUNDFunction: Sewer41520.00 Finance 76,881                 76,881                    72,488                 4,393                                94% 75,310                     2,822                                     49450.00 Sewer 731,502               731,502                 660,366               71,136                              90% 726,057                   65,691                                   Sewer Fund Payroll Only Expenditures Total 808,383               808,383                 732,854               75,529                              91% 801,367                   68,513                                   STORM WATER FUNDFunction: Storm Water49420.00 Water Quality 366,879               366,879                 315,252               51,627                              86% 343,056                   27,804                                   Storm Water Fund Payroll Only Expenditures Total 366,879               366,879                 315,252               51,627                              86% 343,056                   27,804                                   City‐Wide Total Payroll Expenditures 12,825,708         13,061,628            12,793,409         268,219                            98% 11,933,309             (860,100)                                City of Prior Lake Debt Service Funds As of 12/31/2021 (Preliminary & Unaudited)Variance from Variance2021 2021 2021 Amended Budget ‐ % BDGT Actual from 2020Budget Amended Actual Positive ( Negative) USED12/31/2020Positive (Negative)RevenuesProperty TaxesCurrent Property Taxes 3,121,498           3,121,498           3,129,094           7,596                                     100% 3,316,381           (187,287)                               Special AssessmentsCity Assess. Collections‐                             ‐                            223,258               223,258                                n/a 126,416               96,842                                   County Assess. Collection 446,370               446,370               428,338               (18,032)                                 96% 490,209               (61,871)                                 Interest (losses) on investmentsInterest Earnings 46,406                 46,406                 52,134                 5,728                                     112% 69,502                 (17,368)                                 Unrealized Inv.Gain(Loss)‐                             ‐                            (56,797)               (56,797)                                 n/a 48,019                 (104,816)                               Other Financing SourcesTransfer from Other Funds 1,206,925           1,206,925           1,564,767           357,842                                130% 1,260,291           304,476                                Bond Proceeds‐                             ‐                            8,876,530           8,876,530                             n/a‐                            8,876,530                             Bond Discount/Premium‐                             ‐                            1,326,442           1,326,442                             n/a‐                            1,326,442                             Total Revenues4,821,199           4,821,199           15,543,766         10,722,567                           322% 5,310,818           10,232,948                           ExpendituresDebt ServicePrincipal 4,274,858           4,274,858           3,489,859           784,999                                82% 4,199,126           709,267                                Interest and Other 965,899               965,899               904,353               61,546                                   94% 1,118,104           213,751                                Refunded Bond Escrow Pmts‐                             ‐                            10,048,295         (10,048,295)                         n/a‐                            (10,048,295)                         Bond Issuance Costs 2,870                   2,870                   128,876               (126,006)                               4490% 7,230                   (121,646)                               Transfers to Other Funds 75,000                 75,000                 1,463,144           (1,388,144)                            1951% 155,645               (1,307,499)                            Total Expenditures5,318,627           5,318,627           16,034,527         (10,715,900)                         301% 5,480,105           (10,554,422)                         Net Change(497,428)             (497,428)             (490,761)             (169,287)             COMPARATIVE City of Prior Lake Cable Fund As of 12/31/2021 (Preliminary & Unaudited)Variance from Variance2021 2021 2021 Amended Budget ‐ % BDGT Actual from 2020Budget Amended Actual Positive ( Negative) USED12/31/2020Positive (Negative)RevenuesCharges for Services210‐41340.00‐34304.00PEG Access Fees 28,000                 28,000                 23,252                 (4,748)                                   83% 31,276                 (8,024)                                   Interest (losses) on investments210‐41340.00‐36210.00Interest Earnings‐                             ‐                            1,536                   1,536                                     n/a 1,463                   73                                          210‐41340.00‐36225.00Unrealized Inv. Gain (Loss)‐                             ‐                            (1,433)                  (1,433)                                   n/a 1,204                   (2,637)                                   Total Revenues28,000                 28,000                 23,355                 (4,645)                                   83% 33,943                 (10,588)                                 ExpendituresCurrent Expenditures210‐41340.00‐52400.20Small  Equipment ‐ Technology‐                             ‐                            1,407                   (1,407)                                   n/a 296                      (1,111)                                   210‐41340.00‐53210.00Telecommunications‐                             ‐                             ‐                             ‐                                             n/a 4,427                   4,427                                     Capital Outlay210‐41340.00‐55570.00Machinery and Equipment‐                             ‐                            3,641                   (3,641)                                   n/a 6,398                   2,757                                     Total Expenditures‐                             ‐                            5,048                   (5,048)                                   n/a 11,121                 6,073                                     Net Change28,000                 28,000                 18,307                 22,822                 COMPARATIVE City of Prior Lake Capital Park Fund As of 12/31/2021 (Preliminary & Unaudited)Variance from Variance2021 2021 2021 Amended Budget ‐ % BDGTActual from 2020Budget Amended Actual Positive ( Negative) USED12/31/2020Positive (Negative)RevenuesCharges for Services225‐45200.00‐34760.01 Facility Rental ‐ Regular 24,000                 24,000                 23,400                 (600)                                       98% 24,000                 (600)                                       225‐45200.00‐34791.00 Dedication Fees 431,000               431,000               630,252               199,252                                146% 150,820               479,432                                Charges for Services 455,000               455,000               653,652               198,652                                144% 174,820               478,832                                Interest (losses) on investments225‐00000.00‐36210.00 Interest Earnings 22,700                 22,700                 23,942                 1,242                                     105% 33,952                 (10,010)                                 225‐00000.00‐36225.00 Unrealized Inv.Gain(Loss)‐                             ‐                            (22,699)               (22,699)                                 n/a 29,629                 (52,328)                                 Interest (losses) on investments 22,700                 22,700                 1,243                   (21,457)                                 5% 63,581                 (62,338)                                 Contributions and donations225‐00000.00‐36230.00 Contributions & Donations 18,597                 18,597                 41,406                 22,809                                   223% 30,130                 11,276                                   Contributions and donations 18,597                 18,597                 41,406                 22,809                                   223% 30,130                 11,276                                   Total Revenues496,297               496,297               696,301               200,004                                140% 268,531               427,770                                Expenditures54320.00 Miscellaneous‐                             ‐                            1,197                   (1,197)                                   n/a‐                            (1,197)                                   53100.80 Professional Services‐General‐                             ‐                            15,931                 (15,931)                                 n/a 11,152                 (4,779)                                   55010.00 Projects ‐ Contract Vouchers‐                             ‐                            198,309               (198,309)                               n/a 252,311               54,002                                   55020.00 Projects ‐ Engineering‐                             ‐                            116,696               (116,696)                               n/a 101,147               (15,549)                                 55530.00 Infrastructure 956,000               956,000               418,052               537,948                                44% 4,296                   (413,756)                               Total Expenditures956,000               956,000               750,185               205,815                                78% 368,906               (381,279)                               Net Change(459,703)             (459,703)             (53,884)               (100,375)             COMPARATIVE City of Prior Lake Revolving Equipment Fund As of 12/31/2021 (Preliminary & Unaudited)Variance from Variance2021 2021 2021 Amended Budget ‐ % BDGT Actual from 2020Budget Amended Actual Positive ( Negative) USED12/31/2020Positive (Negative)RevenuesTaxes410‐00000.00‐31010.00 Current Property Taxes 650,000               650,000               653,173               3,173                                      100% 624,897               28,276                                    410‐00000.00‐31015.00 Current Property Taxes ‐ Debt Service 185,000               185,000               185,000                ‐                                               100%‐                             185,000                                  Taxes835,000               835,000               838,173               3,173                                      100% 624,897               213,276                                  Interest (losses) on investments410‐00000.00‐36210.00 Interest Earnings 9,600                    9,600                    10,209                 609                                          106% 11,124                 (915)                                        410‐00000.00‐36225.00 Unrealized Inv.Gain(Loss)‐                              ‐                             (9,528)                  (9,528)                                     n/a 9,983                    (19,511)                                   Interest (losses) on investments 9,600                    9,600                    681                       (8,919)                                     7% 21,107                 (20,426)                                   Sale of assets410‐00000.00‐39102.00 Sale of Property‐                              ‐                             114,480               114,480                                  n/a 63,717                 50,763                                    Sale of assets‐                              ‐                             114,480               114,480                                  n/a 63,717                 50,763                                    Transfers in410‐00000.00‐39203.00 Transfer from Other Funds 310,000               310,000               310,000                ‐                                               100% 215,000               95,000                                    Transfers in310,000               310,000               310,000                ‐                                               100% 215,000               95,000                                    OTHER FINANCING SOURCESDebt Issued410‐00000.00‐39310.00 G.O. Bond Proceeds 555,000               555,000               494,292               (60,708)                                   89%‐                             494,292                                  Premium on debt issued410‐43100.00‐55110.00 Projects ‐ Bond Discount/Premium‐                              ‐                             50,490                 50,490                                    n/a‐                             50,490                                    555,000               555,000               544,782               (10,218)                                   98%‐                             544,782                                  Total Revenues1,709,600            1,709,600            1,808,116            98,516                                    106% 924,721               883,395                                  COMPARATIVE City of Prior Lake Revolving Equipment Fund As of 12/31/2021 (Preliminary & Unaudited)Variance from Variance2021 2021 2021 Amended Budget ‐ % BDGT Actual from 2020Budget Amended Actual Positive ( Negative) USED12/31/2020Positive (Negative)COMPARATIVEExpendituresGeneral GovernmentCommunications410‐42100.00‐55570.00 Machinery & Equipment‐                             32,445                 32,455                 (10)                                           100%‐                             (32,455)                                   Total General Government‐                             32,445                 32,455                 (10)                                           100%‐                             (32,455)                                   Public SafetyPolice410‐42100.00‐55550.00 Vehicles 212,000               251,933               269,902               (17,969)                                   107% 159,725               (110,177)                                410‐42100.00‐55570.00 Machinery & Equipment 38,900                 38,900                 38,965                 (65)                                           100% 221,611               182,646                                  Fire410‐42200.00‐55070.00 Projects ‐ Bond Issuance Costs‐                              ‐                             7,888                    (7,888)                                     n/a‐                             (7,888)                                     410‐42200.00‐55550.00 Vehicles 740,000               740,000               292,182               447,818                                  39% 86,164                 (206,018)                                410‐42200.00‐55570.00 Machinery & Equipment 52,000                 52,000                 51,589                 411                                          99% 48,715                 (2,874)                                     Building Inspection410‐42400.00‐55550.00 Vehicles 35,000                 35,000                 33,276                  ‐                                               95%‐                             (33,276)                                   Total Public Safety 1,077,900            1,117,833            693,802               422,307                                  62% 516,215               (177,587)                                Public WorksStreet410‐43100.00‐55550.00 Vehicles 251,600               251,600               207,140               44,460                                    82% 478,304               271,164                                  410‐43100.00‐55570.00 Machinery & Equipment 38,000                 38,000                 31,745                 6,255                                      84% 41,550                 9,805                                      Central Garage410‐43400.00‐55550.00 Vehicles 20,000                 20,000                 19,937                 63                                            100% 16,307                 (3,630)                                     Total Public Works 309,600               309,600               258,822               50,778                                    84% 536,161               277,339                                  Culture and Recreation/Parks410‐45200.00‐55550.00 Vehicles‐                              ‐                             221,521               (221,521)                                n/a‐                             (221,521)                                410‐45200.00‐55570.00 Machinery and Equipment 262,500               262,500               176,424               86,076                                    67% 63,384                 (113,040)                                Total Culture & Recreation 262,500               262,500               397,945               (135,445)                                152% 63,384                 (334,561)                                Water410‐49400.00‐55550.00 Vehicles 83,000                 83,000                 48,875                 34,125                                    59%‐                             (48,875)                                   Sewer410‐49450.00‐55550.00 Vehicles 83,000                 83,000                 116,932               (33,932)                                   141%‐                             (116,932)                                Total Utility 166,000               166,000               165,807               193                                          100%‐                             (165,807)                                 City of Prior Lake Revolving Equipment Fund As of 12/31/2021 (Preliminary & Unaudited)Variance from Variance2021 2021 2021 Amended Budget ‐ % BDGT Actual from 2020Budget Amended Actual Positive ( Negative) USED12/31/2020Positive (Negative)COMPARATIVETotal Expenditures1,816,000            1,888,378            1,548,831            337,823                                  82% 1,115,760            (433,071)                                Net Change(106,400)              (178,778)              259,285               (191,039)               City of Prior Lake Revolving Park Equipment Fund As of 12/31/2021 (Preliminary & Unaudited)Variance from Variance2021 2021 2021 Amended Budget ‐ % BDGTActual from 2020Budget Amended Actual Positive ( Negative) USED12/31/2020Positive (Negative)RevenuesTaxes430‐00000.00‐31010.00 Current Property Taxes 375,000               375,000               377,113               2,113                                      101% 318,599               58,514                                    Taxes375,000               375,000               377,113               2,113                                      101% 318,599               58,514                                    Interest (losses) on investments430‐00000.00‐36210.00 Interest Earnings 10,500                 10,500                 17,814                 7,314                                      170% 18,785                 (971)                                        430‐00000.00‐36225.00 Unrealized Inv.Gain(Loss)‐                              ‐                             (16,186)                (16,186)                                   n/a 14,345                 (30,531)                                   Interest (losses) on investments 10,500                 10,500                 1,628                    (8,872)                                     16% 33,130                 (31,502)                                   Other430‐00000.00‐36212.00 Miscellaneous Revenue‐                              ‐                              ‐                              ‐                                              n/a 28,037                 (28,037)                                   Other‐                              ‐                              ‐                              ‐                                              n/a 28,037                 (28,037)                                   Total Revenues385,500               385,500               378,741               (6,759)                                     98% 379,766               (1,025)                                     ExpendituresCulture and Recreation/Parks430‐45200.00‐55020.00 Projects ‐ Engineering‐                              ‐                             14,236                 (14,236)                                   n/a‐                             (14,236)                                   430‐45200.00‐55050.00‐PRK22‐000001 Projects ‐ Professional Services‐                              ‐                             25,673                 (25,673)                                   n/a‐                             (25,673)                                   430‐45200.00‐55530.00 Infrastructure 525,000               525,000               22,186                 502,814                                  4% 62,120                 39,934                                    Transfers to other funds430‐80000.00‐59203.00 Transfers to other funds‐                              ‐                             414,000               (414,000)                                n/a‐                             (414,000)                                Total Culture & Recreation 525,000               525,000               476,095               48,905                                    91% 62,120                 (413,975)                                Total Expenditures525,000               525,000               476,095               48,905                                    91% 62,120                 (413,975)                                Net Change(139,500)              (139,500)              (97,354)                317,646               COMPARATIVE City of Prior Lake Facilities Management Fund As of 12/31/2021 (Preliminary & Unaudited)Variance from Variance2021 2021 2021 Amended Budget ‐ % BDGT Actual from 2020Budget Amended Actual Positive ( Negative) USED12/31/2020Positive (Negative)RevenuesTaxes440‐00000.00‐31010.00 Current Property Taxes80,000                  80,000                  80,072                  72                                            100% 29,523                  50,549                                   Taxes80,000                  80,000                  80,072                  72                                            100% 29,523                  50,549                                   Interest (losses) on investments440‐00000.00‐36210.00 Interest Earnings 5,800                    5,800                    12,799                  6,999                                      221% 9,323                    3,476                                      440‐00000.00‐36225.00 Unrealized Inv.Gain(Loss)‐                              ‐                             (12,205)                (12,205)                                  n/a 8,145                    (20,350)                                  Interest (losses) on investments5,800                    5,800                    594                        (5,206)                                    10% 17,468                  (16,874)                                  Transfers in440‐00000.00‐39203.00 Transfer from Other Funds 130,000               930,000               930,000                ‐                                               100% 99,000                  831,000                                 Transfers in130,000               930,000               930,000                ‐                                               100% 99,000                  831,000                                 Total Revenues215,800               1,015,800            1,010,666            (5,134)                                    99% 145,991               864,675                                 ExpendituresFunction: General Government41940‐55050.00 Projects Professional Svcs‐ FACILITIES ‐ CITY HALL‐                              ‐                             10,979                  (10,979)                                  n/a 10,660                  (319)                                        41940‐55520.00 Building & Building Improvements‐FACILITIES ‐ CITY HAL240,000               240,000               169,236               70,764                                   71%‐                             (169,236)                                Total ‐ Function General Government240,000               240,000               180,215               59,785                                   75% 10,660                  (169,555)                                Function: Public Safety42100‐55520.00 Building & Building Improvements‐POLICE 22,500                  22,500                   ‐                             22,500                                   0%‐                              ‐                                               42200‐55050.00 Projects‐Professional Services‐FIRE‐                              ‐                             9,100                    (9,100)                                    n/a‐                             (9,100)                                    42200‐55520.00 Building & Building Improvements‐FIRE 120,000               120,000               15,985                  104,015                                 13% 10,357                  (5,628)                                    Total ‐ Function Public Safety142,500               142,500               25,085                  117,415                                 18% 10,357                  (14,728)                                  Function: Public Works43400.00 CENTRAL GARAGE 50,100                  50,100                  29,289                  20,811                                    58%‐                             (29,289)                                   Total ‐ Function Public Works50,100                  50,100                  29,289                  20,811                                    58%‐                             (29,289)                                   Function: Culture and Recreation45100.00 RECREATION‐                              ‐                             3,360                    (3,360)                                    n/a‐                             (3,360)                                    45500.00 LIBRARIES 15,000                  15,000                   ‐                             15,000                                   0% 86,529                  86,529                                   Total ‐ Function Culture and Recreation15,000                  15,000                  3,360                    11,640                                   22% 86,529                  83,169                                   Function: Water49400.00 Building & Building Improvements‐                              ‐                              ‐                              ‐                                               n/a 6,943                    6,943                                      Total ‐ Function Culture and Recreation‐                              ‐                              ‐                              ‐                                               n/a 6,943                    6,943                                      Total Expenditures447,600               447,600               237,949               209,651                                 53% 114,489               (123,460)                                Net Change(231,800)              568,200               772,717               31,502                  COMPARATIVE City of Prior Lake Permanent Improvement Revolving Fund As of 12/31/2021 (Preliminary & Unaudited)Variance from Variance2021 2021 2021 Amended Budget ‐ % BDGTActual from 2020Budget Amended Actual Positive ( Negative) USED12/31/2020Positive (Negative)RevenuesTaxes450‐00000.00‐31010.00 Property Taxes  ‐ General Purpose 120,000               120,000               120,108               108                                    100% 79,957                 40,151                                    Taxes120,000               120,000               120,108               108                                    100% 79,957                 40,151                                    Special Assessments450‐00000.00‐36101.00 City Assess. Collections 173,000               173,000               16,307                 (156,693)                           9% 155,850               (139,543)                                450‐00000.00‐36102.00 County Assess. Collection‐                              ‐                             132,976               132,976                            n/a 147,444               (14,468)                                   173,000               173,000               149,283               (23,717)                             86% 303,294               (154,011)                                Interest (losses) on investments450‐00000.00‐36210.00 Interest Earnings 7,800                    7,800                    6,112                    (1,688)                               78% 11,456                 (5,344)                                     450‐00000.00‐36225.00 Unrealized Inv.Gain(Loss)‐                              ‐                             (6,301)                  (6,301)                               n/a 12,749                 (19,050)                                   Interest (losses) on investments 7,800                    7,800                    (189)                      (7,989)                                ‐2% 24,205                 (24,394)                                   Transfers in450‐00000.00‐39203.00 Transfer from Other Funds‐                              ‐                              ‐                              ‐                                         n/a 257,935               (257,935)                                Transfers in‐                              ‐                              ‐                              ‐                                         n/a 257,935               (257,935)                                Total Revenues300,800               300,800               269,202               (31,598)                             89% 665,391               (396,189)                                ExpendituresFunction: Public Works450‐43100.00‐55530.00 Infrastructure‐                              ‐                              ‐                              ‐                                         n/a 590,277               590,277                                  Total ‐ Function Public Works‐                              ‐                              ‐                              ‐                                         n/a 590,277               590,277                                  OTHER FINANCING USESTransfers out450‐80000.00‐59203.00 Transfers to Other Funds 287,150               287,150               287,150                ‐                                         100% 279,933               (7,217)                                     Total Expenditures287,150               287,150               287,150                ‐                                         100% 870,210               583,060                                  Net Change13,650                 13,650                 (17,948)                (204,819)              COMPARATIVE City of Prior Lake Water Fund As of 12/31/2021 (Preliminary & Unaudited)Variance from Variance2021 2021 2021 Amended Budget ‐ % BDGT Actual from 2020Budget Amended Actual Positive ( Negative) USED12/31/2020Positive (Negative)RevenuesOperating RevenueWater Charges601‐49400.00‐37100.00 Utility Receipts ‐ Water 3,146,749            3,146,749            4,197,164            1,050,415                              133% 4,260,351            (63,187)                                   601‐49400.00‐37160.00 Penalties 20,000                 20,000                 16,101                 (3,899)                                     81% 13,458                 2,643                                      3,166,749            3,166,749            4,213,265            1,046,516                              133% 4,273,809            (60,544)                                   Utility Base Fee601‐49400.00‐37110.00 Utility Base Fee Revenue 1,140,200            1,140,200            1,247,908            107,708                                  109% 383,331               864,577                                  1,140,200            1,140,200            1,247,908            107,708                                  109% 383,331               864,577                                  Meter Sales601‐49400.00‐37170.00 Water Meter Sales 79,825                 79,825                 87,098                 7,273                                      109% 102,565               (15,467)                                   601‐49400.00‐37175.00 Pressure Reducers 25,000                 25,000                 21,724                 (3,276)                                     87% 24,359                 (2,635)                                     104,825               104,825               108,822               3,997                                      104% 126,924               (18,102)                                   Total Operating Revenue4,411,774            4,411,774            5,569,995            1,158,221                              126% 4,784,064            785,931                                  Non‐Operating RevenueIntergovernmental601‐00000.00‐33160.10 Fed Aids/Grants ‐ Operating ‐                              ‐                              ‐                              ‐                                               n/a 15,775                 (15,775)                                   601‐00000.00‐33422.15 State Aids/Grants ‐ Operating Public Wor‐                              ‐                             1,066                    1,066                                      n/a 1,881                    (815)                                        ‐                              ‐                             1,066                    1,066                                      n/a 17,656                 (16,590)                                   Interest (losses) on investments601‐00000.00‐36210.00 Interest Earnings 54,775                 54,775                 86,354                 31,579                                    158% 96,334                 (9,980)                                     601‐00000.00‐36225.00 Unrealized Inv.Gain(Loss)‐                              ‐                             (82,286)                (82,286)                                   n/a 76,508                 (158,794)                                54,775                 54,775                 4,068                    (50,707)                                   7% 172,842               (168,774)                                Miscellaneous Revenues601‐00000.00‐36212.00 Miscellaneous Revenue‐                              ‐                             11,000                 11,000                                    n/a 14,059                 (3,059)                                     601‐00000.00‐36102.00 County Assess Collection‐                              ‐                             33,034                 33,034                                    n/a 3,391                    29,643                                    601‐00000.00‐36231.00 PERA Pension Contributions‐                              ‐                             888                       888                                          n/a 1,279                    (391)                                        601‐49400.00‐37190.00 Miscellaneous Revenue Adj‐                              ‐                             (77)                        (77)                                           n/a (154)                      77                                            ‐                              ‐                             44,845                 44,845                                     ‐                             18,575                 26,270                                    Total Non‐Operating Revenue54,775                 54,775                 49,979                 (4,796)                                     91% 209,073               (159,094)                                Total Revenues4,466,549            4,466,549            5,619,974            1,153,425                              126% 4,993,137            626,837                                  COMPARATIVE City of Prior Lake Water Fund As of 12/31/2021 (Preliminary & Unaudited)Variance from Variance2021 2021 2021 Amended Budget ‐ % BDGT Actual from 2020Budget Amended Actual Positive ( Negative) USED12/31/2020Positive (Negative)COMPARATIVETotal ExpendituresPersonnel and current expenditures (excluding depreciation)41520.00 Finance 108,246               108,246               111,365               (3,119)                                     103% 99,392                 (11,973)                                   49400.00 Water 2,041,449            2,041,449            2,139,894            (98,445)                                   105% 2,187,571            47,677                                    2,149,695            2,149,695            2,251,259            (101,564)                                105% 2,286,963            35,704                                    Depreciation49400.00 Water‐                              ‐                             989,136               (989,136)                                n/a 955,327               (33,809)                                   ‐                              ‐                             989,136               (989,136)                                n/a 955,327               (33,809)                                   Principal49400.00 Water 120,000               120,000                ‐                             120,000                                  0%‐                              ‐                                               120,000               120,000                ‐                             120,000                                  0%‐                              ‐                                               Interest & other49400.00 Water 49,650                 49,650                 49,450                 200                                          100% 54,250                 4,800                                      49,650                 49,650                 49,450                 200                                          100% 54,250                 4,800                                      Capital improvements55530.00 Infrastructure 1,917,500            1,917,500            900,019               1,017,481                              47% 15,000                 (885,019)                                55570.00 Machinery and equipment 150,750               150,750               40,013                 110,737                                  27% 12,200                 (27,813)                                   55580.00 Software 28,500                 28,500                 44,185                 (15,685)                                   155% 13,510                 (30,675)                                   2,096,750            2,096,750            984,217               1,112,533                              47% 40,710                 (943,507)                                55700.00 Contra Capital Outlay‐                              ‐                             (1,022,706)          1,022,706                              n/a (39,318)                983,388                                  Total Expenditures4,416,095            4,416,095            3,251,356            1,164,739                              3,297,932            46,576                                    30.4%Other Financing SourcesContribution of assets601‐00000.00‐37902.00 Contribution (Developers)‐                              ‐                              ‐                              ‐                                               n/a 886,304               (886,304)                                ‐                              ‐                              ‐                              ‐                                               n/a 886,304               (886,304)                                Debt Issued601‐00000.00‐39315.00 Projects ‐ Bond Premium‐                              ‐                             16,762                 16,762                                    n/a 16,762                  ‐                                               ‐                              ‐                             16,762                 16,762                                    n/a 16,762                  ‐                                               Total Other Financing Sources‐                              ‐                             16,762                 16,762                                    n/a 903,066               (886,304)                                Other Financing Uses59203.00 Transfers to other funds 1,035,700            1,035,700            1,801,456            (765,756)                                1,215,160            (586,296)                                Total Other Financing Uses1,035,700            1,035,700            1,801,456            (765,756)                                1,215,160            (586,296)                                Total Revenues/ Other Financing Sources4,466,549            4,466,549            5,636,736            1,170,187                              126% 5,896,203            (259,467)                                Total Expenditures/Other Financing Uses5,451,795            5,451,795            5,052,812            398,983                                  93% 4,513,092            (539,720)                                 City of Prior Lake Water Fund As of 12/31/2021 (Preliminary & Unaudited)Variance from Variance2021 2021 2021 Amended Budget ‐ % BDGT Actual from 2020Budget Amended Actual Positive ( Negative) USED12/31/2020Positive (Negative)COMPARATIVENet Change (985,246)              (985,246)              583,924               1,569,170                              1,383,111            280,253                                   City of Prior Lake Sewer Fund As of 12/31/2021 (Preliminary & Unaudited)Variance from Variance2021 2021 2021 Amended Budget ‐ % BDGT Actual from 2020Budget Amended Actual Positive ( Negative) USED12/31/2020Positive (Negative)RevenuesSewer Charges604‐49450.00‐37102.00 Utility Receipts ‐ Sewer 1,717,840            1,717,840            1,824,825            106,985                                  106% 2,247,380            (422,555)                                604‐49450.00‐37104.00 Utility Recpt‐Sewer MCES 1,625,587            1,625,587            1,827,975            202,388                                  112% 1,771,564            56,411                                    604‐49450.00‐37160.00 Penalties 20,000                 20,000                 19,867                 (133)                                        99% 15,599                 4,268                                      3,363,427            3,363,427            3,672,667            309,240                                  109% 4,034,543            (361,876)                                Capital Facility charges604‐49450.00‐37110.00 Utility Base Fee Revenue 953,615               953,615               1,088,589            134,974                                  114% 365,175               723,414                                  953,615               953,615               1,088,589            134,974                                  114% 365,175               723,414                                  Total Operating Revenue4,317,042            4,317,042            4,761,256            444,214                                  110% 4,399,718            361,538                                  Non‐Operating RevenueIntergovernmental604‐49450.00‐33160.10 Fed Aids/Grants‐                              ‐                              ‐                              ‐                                               n/a 11,322                 (11,322)                                   Intergovernmental‐                              ‐                              ‐                              ‐                                               n/a 11,322                 (11,322)                                   Interest (losses) on investments604‐00000.00‐36210.00 Interest Earnings 19,800                 19,800                 44,083                 24,283                                    223% 41,240                 2,843                                      604‐00000.00‐36225.00 Unrealized Inv.Gain(Loss)‐                              ‐                             (40,605)                (40,605)                                   n/a 29,397                 (70,002)                                   19,800                 19,800                 3,478                    (16,322)                                   18% 70,637                 (67,159)                                   Miscellaneous Revenues604‐00000.00‐36102.00 County Assess. Collections‐                              ‐                             32,793                 32,793                                    n/a 2,601                    30,192                                    604‐00000.00‐36231.00 PERA Pension Contributions‐                              ‐                             842                       842                                          n/a 1,323                    (481)                                        ‐                              ‐                             33,635                 33,635                                    n/a 3,924                    29,711                                    Total Non‐Operating Revenue19,800                 19,800                 37,113                 17,313                                    187% 85,883                 (48,770)                                   Total Revenue4,336,842            4,336,842            4,798,369            461,527                                  111% 4,485,601            312,768                                  COMPARATIVE City of Prior Lake Sewer Fund As of 12/31/2021 (Preliminary & Unaudited)Variance from Variance2021 2021 2021 Amended Budget ‐ % BDGT Actual from 2020Budget Amended Actual Positive ( Negative) USED12/31/2020Positive (Negative)COMPARATIVETotal ExpendituresPersonnel and current expenditures (excluding depreciation)41520.00 Finance 107,721               107,721               111,332               (3,611)                                     103% 100,605               (10,727)                                   49450.00 Sewer 2,681,274            2,681,274            2,537,509            143,765                                  95% 2,645,188            107,679                                  2,788,995            2,788,995            2,648,841            140,154                                  95% 2,745,793            96,952                                    Depreciation49400.00 Sewer‐                              ‐                             640,745               (640,745)                                n/a 614,493               (26,252)                                   ‐                              ‐                             640,745               (640,745)                                n/a 614,493               (26,252)                                   Principal49450.00 Sewer 120,000               120,000                ‐                             120,000                                  0%‐                              ‐                                               120,000               120,000                ‐                             120,000                                  0%‐                              ‐                                               Interest & other49450.00 Sewer 49,650                 49,650                 49,450                 200                                          100% 54,250                 4,800                                      49,650                 49,650                 49,450                 200                                          100% 54,250                 4,800                                      Capital improvements55530.00 Infrastructure 736,500               736,500               147,091               589,409                                  20% 97,127                 (49,964)                                   55570.00 Machinery and equipment 90,250                 90,250                 57,636                 32,614                                    64% 12,200                 (45,436)                                   55580.00 Software 28,500                 28,500                 9,850                    18,650                                    35% 12,118                 2,268                                      855,250               855,250               214,577               640,673                                  25% 121,445               (93,132)                                   55700.00 Contra Capital Outlay‐                              ‐                             (145,422)              145,422                                  n/a (121,444)              23,978                                    Total  Expenditures3,813,895            3,813,895            3,408,191            405,704                                  3,414,537            6,346                                      Other Financing SourcesContribution of assets604‐00000.00‐37901.00 Contribution (Other Fund)‐                              ‐                             173,307               173,307                                  n/a‐                             173,307                                  604‐00000.00‐37902.00 Contribution (Developers)‐                              ‐                              ‐                              ‐                                               n/a 887,205               (887,205)                                ‐                              ‐                             173,307               173,307                                  n/a 887,205               (713,898)                                Debt Issued604‐00000.00‐39315.00 Projects ‐ Bond Premium‐                              ‐                             16,762                 16,762                                    n/a 16,762                  ‐                                               ‐                              ‐                             16,762                 16,762                                    n/a 16,762                  ‐                                               Total Other Financing Sources‐                              ‐                             190,069               190,069                                  n/a 903,967               (713,898)                                Other Financing Uses59203.00 Transfers to other funds 366,000               366,000               1,031,690            (665,690)                                282% 632,110               (399,580)                                Total Other Financing Uses366,000               366,000               1,031,690            (665,690)                                282% 632,110               (399,580)                                Total Revenues/ Other Financing Sources4,336,842            4,336,842            4,988,438            651,596                                  115% 5,372,806            (401,130)                                 City of Prior Lake Sewer Fund As of 12/31/2021 (Preliminary & Unaudited)Variance from Variance2021 2021 2021 Amended Budget ‐ % BDGT Actual from 2020Budget Amended Actual Positive ( Negative) USED12/31/2020Positive (Negative)COMPARATIVETotal Expenditures/Other Financing Uses4,179,895            4,179,895            4,439,881            (259,986)                                106% 4,046,647            (393,234)                                Net Change156,947               156,947               548,557               391,610                                  1,342,921            (7,896)                                      City of Prior Lake Water Quality Fund As of 12/31/2021 (Preliminary & Unaudited)Variance from Variance2021 2021 2021 Amended Budget ‐ % BDGT Actual from 2020Budget Amended Actual Positive ( Negative) USED12/31/2020Positive (Negative)RevenuesStorm Water Charges602‐49420.00‐37120.00 Storm Water Revenue 1,186,699            1,186,699            1,202,325            15,626                                    101% 1,171,147            31,178                                    602‐49420.00‐32250.00 Wetland Application Fee‐                              ‐                             1,050                    1,050                                      n/a 1,500                    (450)                                        1,186,699            1,186,699            1,203,375            16,676                                    101% 1,172,647            30,728                                    Water Charges602‐49420.00‐37160.00 Penalties 4,000                    4,000                    3,191                    (809)                                        80% 2,542                    649                                          4,000                    4,000                    3,191                    (809)                                        80% 2,542                    649                                          Total Operating Revenue1,190,699            1,190,699            1,206,566            15,867                                    101% 1,175,189            31,377                                    Non‐Operating RevenueIntergovernmental602‐00000.00‐33160.10 Fed Aids/Grants‐                              ‐                              ‐                              ‐                                               n/a 3,825                    (3,825)                                     602‐00000.00‐33422.10 State Aids/Grants‐                              ‐                             27,000                 27,000                                    n/a‐                             27,000                                    602‐49420.00‐33610.20 County‐City Aids/Grants‐                              ‐                             6,300                    6,300                                      n/a‐                             6,300                                      ‐                              ‐                             33,300                 33,300                                    n/a 3,825                    29,475                                    Interest (losses) on investments602‐00000.00‐36210.00 Interest Earnings 14,500                 14,500                 30,328                 15,828                                    209% 30,871                 (543)                                        602‐00000.00‐36225.00 Unrealized Inv.Gain(Loss)‐                              ‐                             (28,027)                (28,027)                                   n/a 24,327                 (52,354)                                   14,500                 14,500                 2,301                    (12,199)                                   16% 55,198                 (52,897)                                   Miscellaneous Revenues602‐00000.00‐36212.00 Miscellaneous Revenue‐                              ‐                             5,580                    5,580                                      n/a 21,325                 (15,745)                                   602‐00000.00‐36231.00 PERA Pension Contributions‐                              ‐                             361                       361                                          n/a 578                       (217)                                        ‐                              ‐                             5,941                    5,941                                      n/a 21,903                 (15,962)                                   Total Non‐Operating Revenue14,500                 14,500                 41,542                 27,042                                    286% 80,926                 (39,384)                                   Total Revenues1,205,199            1,205,199            1,248,108            42,909                                    104% 1,256,115            (8,007)                                     COMPARATIVE City of Prior Lake Water Quality Fund As of 12/31/2021 (Preliminary & Unaudited)Variance from Variance2021 2021 2021 Amended Budget ‐ % BDGT Actual from 2020Budget Amended Actual Positive ( Negative) USED12/31/2020Positive (Negative)COMPARATIVETotal ExpendituresPersonnel and current expenditures (excluding depreciation)49420.00 Water Quality 622,893               698,264               570,675               127,589                                  82% 502,993               (67,682)                                   622,893               698,264               570,675               127,589                                  82% 502,993               (67,682)                                   Depreciation49400.00 Water Quality‐                              ‐                             118,097               (118,097)                                n/a 116,551               (1,546)                                     ‐                              ‐                             118,097               (118,097)                                n/a 116,551               (1,546)                                     Capital improvements55530.00 Infrastructure 359,500               359,500               37,865                 321,635                                  11% 108,907               71,042                                    359,500               359,500               37,865                 321,635                                  11% 108,907               71,042                                    55700.00 Contra Capital Outlay‐                              ‐                              ‐                              ‐                                               n/a (105,135)              (105,135)                                Total Expenditures982,393               1,057,764            726,637               331,127                                  69% 623,316               (103,321)                                Other Financing SourcesContribution of assets602‐00000.00‐37902.00 Contribution (Developers)‐                              ‐                              ‐                              ‐                                               n/a 32,638                 (32,638)                                   ‐                              ‐                              ‐                              ‐                                               n/a 32,638                 (32,638)                                   Total Other Financing Sources‐                              ‐                              ‐                              ‐                                               n/a 32,638                 (32,638)                                   Other Financing Uses59203.00 Transfers to other funds 127,000               127,000               451,795               (324,795)                                356% 85,780                 (366,015)                                Total Other Financing Uses127,000               127,000               451,795               (324,795)                                356% 85,780                 (366,015)                                Total Revenues/ Other Financing Sources1,205,199            1,205,199            1,248,108            42,909                                    104% 1,288,753            (40,645)                                   Total Expenditures/Other Financing Uses1,109,393            1,184,764            1,178,432            6,332                                      99% 709,096               (469,336)                                Net Change95,806                 20,435                 69,676                 49,241                                    579,657               (509,981)                                 City of Prior Lake Economic Development Authority Special Revenue Fund As of 12/31/2021 (Preliminary & Unaudited)Variance from Variance2021 2021 2021 Amended Budget ‐ % BDGTActual from 2020Budget Amended Actual Positive ( Negative) USED12/31/2020Positive (Negative)RevenuesTaxes240‐00000.00‐31010.00 Current Property Taxes 349,750               349,750               350,284               534                                        100% 273,460               76,824                                   Taxes349,750               349,750               350,284               534                                        100% 273,460               76,824                                   Charges for Services240‐46500.00‐34760.02 Facility Rental ‐ EDA‐                             ‐                            6,147                   6,147                                     n/a‐                            6,147                                     240‐46503.00‐34760.02 Facility Rental ‐ EDA 8,450                   8,450                   2,435                   (6,015)                                   29% 7,617                   (5,182)                                   Charges for Services 8,450                   8,450                   8,582                   132                                        102% 7,617                   965                                        Interest (losses) on investments240‐00000.00‐36210.00 Interest Earnings 5,300                   5,300                   5,059                   (241)                                       95% 7,379                   (2,320)                                   240‐00000.00‐36225.00 Unrealized Inv.Gain(Loss)‐                             ‐                            (5,017)                  (5,017)                                   n/a 4,987                   (10,004)                                 240‐46500.00‐36226.00 Realized Inv.Gain(Loss)‐                             ‐                            20,050                 20,050                                   n/a‐                            20,050                                   Interest (losses) on investments 5,300                   5,300                   20,092                 14,792                                   379% 12,366                 (7,726)                                   Contributions and Donations240‐00000.00‐37901 Contribution (Other Fund)‐                             ‐                             ‐                             ‐                                             n/a 180,868               (180,868)                               240‐00000.00‐36230.00 Contributions and Donations‐                             ‐                             ‐                             ‐                                             n/a 4,900                   (4,900)                                   Contributions and Donations‐                             ‐                             ‐                             ‐                                             n/a 185,768               (185,768)                               Transfers In 240‐00000.00‐39203.00 Transfer from Other Funds‐                             ‐                            20,969                 20,969                                   n/a 161,250               (140,281)                               Transfers In ‐                             ‐                            20,969                 20,969                                   n/a 161,250               (140,281)                               Total Revenues363,500               363,500               399,927               36,427                                   110% 640,461               (240,534)                               ExpendituresFunction: Economic Development46500.00 ECONOMIC DEVELOPMENT 519,294               519,294               261,519               257,775                                50% 254,757               (6,762)                                   46503.00 TECH VILLAGE INCUBATOR 5,500                   5,500                   1,232                   4,268                                     22% 2,900                   1,668                                     Total Expenditures524,794               524,794               262,751               262,043                                50% 257,657               (5,094)                                   Net Change(161,294)             (161,294)             137,176               382,804               COMPARATIVE