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01(B) - 2024 Budget-Tax Levy Discussion Report
City of Prior Lake Council Workshop 8/21/2023 2024 Budget Attachment 1 Budgeted Funds Preliminary Debt Capital Revolving Revolving Park Permanent Facilities Total Total General Service Cable Park Equipment Equipment Improvement Management EDA Governmental Water Sewer Water Quality Enterprise Budgeted Fund Funds Fund Fund Fund Fund Revolving Fund Fund Funds Fund Fund Fund Funds Funds Revenues / Sources Property Taxes Levy - Tax Capacity 13,941,198$ 3,203,024$ -$ -$ 800,000$ 460,000$ -$ 205,000$ 390,000$ 18,999,222$ -$ -$ -$ -$ 18,999,222$ Levy - Market Value 248,488 - - - - - - 248,488 - - - - 248,488 MVHC Aid - - - - - - - - - - - - - Special Assessments - 640,649 - - - 580,666 - - 1,221,315 - - - - 1,221,315 Licenses & Permits 617,238 - - - - - - 617,238 - - - - 617,238 Fines & Forfeits - - - - - - - - - - - - - Intergovernmental 3,276,676 - - - - - - - 3,276,676 - - - - 3,276,676 Charges for Services 1,887,267 - 17,100 324,000 - 1,080,000 - 24,588 3,332,955 5,541,752 5,325,963 1,514,793 12,382,508 15,715,463 Other Revenues 293,800 52,900 - 30,600 14,500 25,100 18,300 25,200 3,700 464,100 117,300 70,000 41,100 228,400 692,500 Bond Proceeds - - - - - 1,696,200 1,100,000 - 2,796,200 - . - 2,796,200 Lease Proceeds - - - - - - - - - - - - - - - Transfers From Other Funds - General Fund - 248,488 - - - - - - - 248,488 - - - - 248,488 Debt Service Funds - 45,000 - - - - - - - 45,000 - - - - 45,000 Water Fund 237,000 614,650 - - - - 1,850,000 12,000 - 2,713,650 - - - - 2,713,650 Sewer Fund 235,000 - - - - - - 12,000 - 247,000 - - - - 247,000 Water Quality Fund 113,300 - - - - - - - - 113,300 - - - - 113,300 Trunk Reserve Fund - - - - - - - - - - - - - - - TIF Fund - 8,262 - - - - - - - 8,262 - - - - 8,262 PIR Fund - 94,590 - - - - - - - 94,590 - - - - 94,590 Facilities Management Fund - - - - - - - - - - - - - - - Capital Park Fund - - - - - - - - - - - - - - - Police Forfeiture Fund Public Safety Special Revenue Fund 225,100 - - - - - - - - 225,100 -$ -$ -$ 225,100 Total Revenues / Sources 21,075,067$ 4,907,563$ 17,100$ 354,600$ 814,500$ 485,100$ 5,225,166$ 1,354,200$ 418,288$ 34,651,584$ 5,659,052$ 5,395,963$ 1,555,893$ 12,610,908$ 47,262,492$ Expenditures / Uses Employee Services 14,907,465$ -$ -$ -$ -$ -$ -$ -$ 161,396$ 15,068,861$ 916,312$ 958,867$ 362,592$ 2,237,771$ 17,306,632$ Current Expenditures 5,682,474 - 6,000 5,000 - - - - 101,000 5,794,474 2,119,863 2,605,763 304,550 5,030,176 10,824,650 Capital Outlay 136,640 - - - 976,200 - - - 385,000 1,497,840 110,500 440,000 - 550,500 2,048,340 Capital Improvements - - - 300,000 - 65,000 6,570,000 866,700 - 7,801,700 75,000 1,500,000 1,708,000 3,283,000 11,084,700 Subtotal 20,726,579$ -$ 6,000$ 305,000$ 976,200$ 65,000$ 6,570,000$ 866,700$ 647,396$ 30,162,875$ 3,221,675$ 5,504,630$ 2,375,142$ 11,101,447$ 41,264,322$ Transfers To Other Funds General Fund -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 230,000$ 229,000$ 113,300$ 572,300$ 572,300$ Construction Fund - - - - - - - - - - - - - - - Equipment Fund - - - - - - - - - - - - - - - Park Equipment Fund - - - - - - - - - - - - - - - Debt Service Funds 248,488 45,000 - - - - 94,590 - - 388,078 614,650 - - 614,650 1,002,728 PIR Fund - - - - - - - - - - 1,850,000 - - 1,850,000 1,850,000 Facilities Management Fund - - - - - - - - - - 12,000 12,000 - 24,000 24,000 EDA Fund - - - - - - - - - - - - - - - Severance Compensation Fund - - - - - - - - - - - - - - - Contingency - - - - - - - - - - - - - - - Debt Service - 5,173,943 - - - - - - - 5,173,943 169,650 169,650 - 339,300 5,513,243 Subtotal 248,488$ 5,218,943$ -$ -$ -$ -$ 94,590$ -$ -$ 5,562,021$ 2,876,300$ 410,650$ 113,300$ 3,400,250$ 8,962,271$ Total Expenditures / Uses 20,975,067$ 5,218,943$ 6,000$ 305,000$ 976,200$ 65,000$ 6,664,590$ 866,700$ 647,396$ 35,724,896$ 6,097,975$ 5,915,280$ 2,488,442$ 14,501,697$ 50,226,593$ Change in Fund Balance 100,000$ (311,380)$ 11,100$ 49,600$ (161,700)$ 420,100$ (1,439,424)$ 487,500$ (229,108)$ (1,073,312)$ (438,923)$ (519,317)$ (932,549)$ (1,890,789)$ (2,964,101)$ Description 2023 Budget 2024 Budget Amount Increase/ Decrease) Increase/ Decrease)Notes Office Supplies 48,410$ 60,910$ 12,500$ 25.8%Price increases; additional expenses for Club Prior due to extended operations Operating Supplies 81,000$ 88,250$ 7,250$ 9.0% Price increases for range materials, tow/impound forgiveness and an employee recognition event Operating Supplies-Club Prior Operations 7,000$ 12,000$ 5,000$ 71.4%Price increases for supplies for events and services Operating Supplies-Club Prior Prog Exp 17,000 10,000 (7,000) -41.2% Change to recreation account structure caused some vendor-related program expenses to be moved to other expense accounts Operating Supplies - Shop with a Cop - 1,000 1,000 Previously unbudgeted item Shop Material 10,700 14,000 3,300 30.8%Price increases for plow maintenance products, anti-slide and other shop materials Snow and Ice Management 119,620 175,700 56,080 46.9%Price increases and replenishment of materials used up last year Uniforms/Personal Protective Equipment 126,100 135,425 9,325 7.4%Price increases Community Events 45,000 45,000 - 0.0% Repair & Maint Supplies - General 336,500 411,250 74,750 22.2% Price increases for bituminous, class 5, vehicle parts and equipment, plow damage repair and maintenance materials; Video camera repair; bollard replacement on CH21 corridor Repair & Maint Supplies - Building 40,500 57,000 16,500 40.7% Price increases; increasing repairs for Public Works shop, parts and materials for in- house maintenance/repair of City Hall and Lakeside Eats & Treats building. This reflects a $8k decrease from the 7/17 council presentation. Repair & Maint Supplies Misc Bldg&Struc 75,000 85,500 10,500 14.0%Continued repair of aging playgrounds and park equip; price increases Repair & Maint Supplies Irrigation 12,000 12,000 - 0.0% Repair & Maint Supplies Landscape 55,000 60,500 5,500 10.0%Price increases for fertilizer, pond maintenance/cleaner and landscape chemicals Repair & Maint Supplies Trees/Vegetation 15,000 15,000 - 0.0% Small Equipment - General 179,360 156,125 (23,235) -13.0% Reduction in small equipment due to 2023 election equipment (poll pads) purchase partially offset by adds for police squad equipment, tasers, and other police equipment Small Equipment - Technology 90,530 79,900 (10,630) -11.7% Reduction in small equipment - technology mainly due to 2023 purchases of a laser projector and PD toughbook Small Equipment - Safety 18,300 20,100 1,800 9.8%Price increases for PPE, AED items Total 1,277,020$ 1,439,660$ 162,640$ 12.7% Attachment 3 - 2024 Proposed Supplies Budget 8/21/2023 - Council Worksession 2022 2023 2023 2024 2024 2024 BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE Fund 101 - GENERAL FUND TAXES 31010.00 Current Property Taxes - General Purpos 9,093,878 11,073,754 11,073,754 13,101,965 2,028,211 18.32 31020.00 Delinquent Property Taxes - General Purp 36,947 31040.00 Fiscal Disparities 1,087,583 1,087,721 1,087,721 1,087,721 TAXES 10,218,408 12,161,475 12,161,475 14,189,686 2,028,211 16.68 CHARGES FOR SERVICES 31810.00 Franchise Taxes 619,660 599,000 599,000 559,000 (40,000) (6.68) Reduced Mediacom franchise fee by $40k. Based on Q1 2023 actual of $31,700. Estimating at $30k/quarter for 2024 34103.00 Zoning & Subdivision Fees 49,004 34,100 34,100 40,000 5,900 17.30 Adjusted based on 3 yr historical avg 34104.00 Plan Check Fees 286,444 413,942 413,942 244,941 (169,001) (40.83) Budget includes 85 single family residential building permits/fees. Budget does not include Beard Group or Rachel development multifamily apartment building permits/fee 34105.00 Sale of Maps/Publications - Reports 653 500 500 500 34107.00 Assessment Searches - Reports 350 600 600 500 (100) (16.67) 34108.00 Street Chip Seal Fee-New Development 5,677 34109.00 Project Admin/Eng Fees 217,831 280,000 280,000 246,000 (34,000) (12.14) Budget includes 85 single family residential building permits/fees. Budget does not include Beard Group or Rachel development multifamily apartment building permits/fee 34203.00 Accident/Warrant Reports - Reports 734 200 200 200 34205.00 Fire & Rescue Service 34304.00 PEG Access Fees 34731.00 Adult League Fees 5,626 4,800 4,800 5,000 200 4.17 34732.00 Recreation Program Fees - Contracted 35,000 35,000 34735.00 Recreation Program Fees - Staff Run 83,209 60,000 60,000 65,000 5,000 8.33 34735.01 Recreation Program Fees - Club Prior 14,694 9,000 9,000 12,000 3,000 33.33 34740.00 Concessions - Park Fees 34760.01 Facility Rental - Regular 54,262 59,675 59,675 48,028 (11,647) (19.52) 34760.87 Facility Rental - Lease 6,465 15,600 15,600 34761.00 Studio/Pavilion Rental 27,121 24,000 24,000 25,000 1,000 4.17 34762.00 Park Shelter Rental 86,398 79,200 79,200 20,000 (59,200) (74.75) 34762.01 Boat Slip Rental 71,200 71,200 16 slips rented at resident rate 34763.13 Facility Usage Fee (not taxable) 34765.01 Tower Leases 54,071 252,775 252,775 (252,775) (100.00) 34765.87 Tower Leases - Lease 259,602 260,082 260,082 Increase based on lease agreements (8 leases in total) 34780.00 Parking Meter Fees 25,350 35,000 35,000 30,000 (5,000) (14.29) 34782.00 Sign Lease Fees 34783.00 City Contract Services 192,919 188,652 188,652 209,216 20,564 10.90 CHARGES FOR SERVICES 1,990,070 2,041,444 2,041,444 1,887,267 (154,177) (7.55) INTERGOVERNMENTAL 33160.00 Fed Aids/Grants 33160.10 Fed Aids/Grants - Operating Grants 33160.11 Fed Aids/Grants - Operating Police 5,690 33160.12 Fed Aids/Grants - Operating Fire 33401.00 Local Government Aid 33416.01 State Aid - Police Train 29,430 30,000 30,000 30,000 33416.02 State Police Aid-Ins Prem 298,824 267,000 267,000 299,000 32,000 11.99 Based 2024 budget on 2023 actual of $299k. 33417.00 State Aid - Fire Training 9,710 20,000 20,000 20,000 33418.00 State Road & Bridge Aid 457,679 463,000 463,000 467,000 4,000 0.86 33420.00 State Fire Aid-Ins. Prem. 293,956 260,000 260,000 299,835 39,835 15.32 Expenditure in dept 42200.00-51461.02 reflects 2% increase from 2022 Actual- This is a passthrough item. Revenue of the same amount is recorded in account 33420.00 - State Aid Fire pension 33422.00 State Aids/Grants 33422.10 State Aids/Grants - Operating Grants 68,182 28,044 28,044 Sec of State reimbursement for March primary - election day and early voting estimated costs 33422.11 State Aids/Grants - Operating Police 10,156 3,500 3,500 3,500 33423.00 Market Value Credit Aid 602 33610.00 County-City Aids/Grants 33610.10 County-City Aids/Grants - Operating Gran 3,839 33610.11 County-City Aids/Grants - Operating Poli 4,291 33620.00 Township Fire & Resc Aid 548,343 722,760 722,760 959,522 236,762 32.76 Increase based on fire agreement with City of Credit River and SLT 33621.00 Liaison Aid 65,010 67,350 67,350 69,775 2,425 3.60 Based on school liaison agreement with ISD719 33630.00 Metro Council Grants 33631.00 Payment in Lieu of Taxes 1,000,000 1,000,000 1,000,000 1,100,000 100,000 10.00 33700.10 Miscellaneous Grants - Operating Grants 33700.11 Miscellaneous Grants - Operating Police 33700.23 Miscellaneous Grants - Capital Parks INTERGOVERNMENTAL 2,795,712 2,833,610 2,833,610 3,276,676 443,066 15.64 From Amended Budget BUDGET REPORT CITY OF PRIOR LAKE REVENUES - DETAIL 8/21/2023 - Council Worksession 2022 2023 2023 2024 2024 2024 BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE From Amended Budget BUDGET REPORT CITY OF PRIOR LAKE REVENUES - DETAIL MISCELLANEOUS REVENUES 36101.00 City Assess. Collections 492 36102.00 County Assess. Collection 3,916 4,000 4,000 4,000 36210.00 Interest Earnings 179,906 124,500 124,500 180,000 55,500 44.58 Based on PY actual 36211.00 Developer Agreements 65,789 130,000 130,000 60,000 (70,000) (53.85) Estimated 2 developments at $30k each for 6% admin fee. Discussed with Casey/difficult to estimate, but budget needs to be reduced from 2023 budget of $130k. 2022 actual was 66k 36212.00 Miscellaneous Revenue 230,046 54,000 54,000 69,800 15,800 29.26 Increased SCALE reimbursement by 19k based on budgeted expenditure of 49k (equal to PY actual). Account total budget includes 1) 49k for SCALE legal lobbying reimbursement and 2) 20.8k for misc reve. 36215.00 Amortization - Premium/Discount (80,067) (20,000) (20,000) (20,000) 36220.16 Prof Services Fee Deposit Bldg Inspectio 36225.00 Unrealized Inv.Gain(Loss) (497,596) 36226.00 Realized Inv Gain/(Loss) 36230.00 Contributions & Donations 1,950 36230.11 Contributions - Shop with a Cop 1,750 36230.13 Contributions and Donations 29,445 36230.33 Contributions - Charitable Gambling 16,920 MISCELLANEOUS REVENUES (47,449) 292,500 292,500 293,800 1,300 0.44 INTEREST (LOSSES) ON INVESTMENTS 36210.87 Interest Earnings 1,228 INTEREST (LOSSES) ON INVESTMENTS 1,228 SALE OF ASSETS 39102.00 Sale of Property 6,159 SALE OF ASSETS 6,159 TRANSFERS IN 39203.00 Transfer from Other Funds 546,000 555,000 555,000 810,400 255,400 46.02 Increase based on dept expenditure increases for GF shared services cost allocation TRANSFERS IN 546,000 555,000 555,000 810,400 255,400 46.02 DEBT ISSUED 39310.00 G.O. Bond Proceeds DEBT ISSUED LICENSES AND PERMITS 32100.00 Business Licenses 1,260 1,050 1,050 1,050 32110.00 Liquor Licenses 73,848 73,790 73,790 80,470 6,680 9.05 Budget based on 2023 activity 32160.00 Refuse Haulers 5,135 4,500 4,500 5,000 500 11.11 32170.00 Outdoor Concert Permits 32175.00 Public Private Gathering Permit 270 600 600 (600) (100.00) 32180.00 Cigarette Licenses 2,040 1,785 1,785 2,295 510 28.57 32190.00 Community Event Application 2,421 1,750 1,750 5,000 3,250 185.71 32210.00 Building Permits 558,827 636,900 636,900 376,822 (260,078) (40.83) Budget includes 85 single family residential building permits/fees. Budget does not include Beard Group or Rachel development multifamily apartment building permits/fee 32211.00 Retainage Forfeiture (1,600) 32215.00 Mechanical Permits 50,821 92,400 92,400 79,548 (12,852) (13.91) Budget includes 85 single family residential building permits/fees. Budget does not include Beard Group or Rachel development multifamily apartment building permits/fee 32230.00 Plumbing Permits 46,616 66,435 66,435 56,702 (9,733) (14.65) Budget includes 85 single family residential building permits/fees. Budget does not include Beard Group or Rachel development multifamily apartment building permits/fee 32231.00 Sewer/Water Inspection 6,268 8,475 8,475 4,916 (3,559) (41.99) Budget includes 85 single family residential building permits/fees. Budget does not include Beard Group or Rachel development multifamily apartment building permits/fee 32232.00 Plumbing Registrations 1,250 1,250 (1,250) (100.00) 32240.00 Animal Licenses 32260.00 Burning Permits 4,680 4,000 4,000 4,000 32270.00 Short-term Rental Fee 1,435 1,435 1,435 1,435 LICENSES AND PERMITS 752,021 894,370 894,370 617,238 (277,132) (30.99) FINES AND FORFEITURES 35101.00 County Court Fines 200 35104.00 Prosecution Restitution 2,798 FINES AND FORFEITURES 2,998 TOTALS - FUND 101 16,265,147 18,778,399 18,778,399 21,075,067 2,296,668 12.23 8/21/2023 - Council Worksession 2022 2023 2023 2024 2024 2024 BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE From Amended Budget BUDGET REPORT CITY OF PRIOR LAKE REVENUES - DETAIL DEBT SERVICE FUNDS TAXES 31015.00 Current Property Taxes - Debt Service 3,454,631 3,357,481 3,357,481 3,203,024 (154,457) (4.60) 31020.00 Delinquent Property Taxes - General Purp TAXES 3,454,631 3,357,481 3,357,481 3,203,024 (154,457) (4.60) MISCELLANEOUS REVENUES 36101.00 City Assess. Collections 197,988 36102.00 County Assess. Collection 407,422 476,798 476,798 640,649 163,851 34.36 36210.00 Interest Earnings 61,939 30,700 30,700 52,900 22,200 72.31 36212.00 Miscellaneous Revenue 36215.00 Amortization - Premium/Discount 36225.00 Unrealized Inv.Gain(Loss) (161,844) 36226.00 Realized Inv Gain/(Loss) MISCELLANEOUS REVENUES 505,505 507,498 507,498 693,549 186,051 36.66 TRANSFERS IN 39203.00 Transfer from Other Funds 1,347,525 1,094,701 1,094,701 1,010,990 (83,711) (7.65) TRANSFERS IN 1,347,525 1,094,701 1,094,701 1,010,990 (83,711) (7.65) DEBT ISSUED 39310.00 G.O. Bond Proceeds DEBT ISSUED OTHER FINANCING SOURCES 39315.00 Projects - Bond Premium OTHER FINANCING SOURCES TOTALS - DEBT SERVICE FUNDS 5,307,661 4,959,680 4,959,680 4,907,563 (52,117) (1.05) Fund 210 - CABLE FRANCHISE FUND CHARGES FOR SERVICES 31810.00 Franchise Taxes 34304.00 PEG Access Fees 20,220 22,000 22,000 17,100 (4,900) (22.27) CHARGES FOR SERVICES 20,220 22,000 22,000 17,100 (4,900) (22.27) MISCELLANEOUS REVENUES 36210.00 Interest Earnings 1,801 36225.00 Unrealized Inv.Gain(Loss) (5,370) MISCELLANEOUS REVENUES (3,569) TOTALS - FUND 210 16,651 22,000 22,000 17,100 (4,900) (22.27) 8/21/2023 - Council Worksession 2022 2023 2023 2024 2024 2024 BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE From Amended Budget BUDGET REPORT CITY OF PRIOR LAKE REVENUES - DETAIL Fund 225 - CAPITAL PARK FUND CHARGES FOR SERVICES 34760.01 Facility Rental - Regular 24,000 24,000 (24,000) (100.00) 34760.87 Facility Rental - Lease 21,716 24,000 24,000 34790.00 Park Support Fees 34791.00 Dedication Fees 75,000 562,500 562,500 300,000 (262,500) (46.67) CHARGES FOR SERVICES 96,716 586,500 586,500 324,000 (262,500) (44.76) INTERGOVERNMENTAL 33401.00 Local Government Aid 33700.20 Miscellaneous Grants - Capital Grants 250,000 250,000 (250,000) (100.00) INTERGOVERNMENTAL 250,000 250,000 (250,000) (100.00) MISCELLANEOUS REVENUES 36210.00 Interest Earnings 30,344 20,400 20,400 30,600 10,200 50.00 36225.00 Unrealized Inv.Gain(Loss) (83,273) 36230.00 Contributions & Donations MISCELLANEOUS REVENUES (52,929) 20,400 20,400 30,600 10,200 50.00 INTEREST (LOSSES) ON INVESTMENTS 36210.87 Interest Earnings 41 INTEREST (LOSSES) ON INVESTMENTS 41 TRANSFERS IN 39203.00 Transfer from Other Funds TRANSFERS IN TOTALS - FUND 225 43,828 856,900 856,900 354,600 (502,300) (58.62) Fund 240 - EDA SPECIAL REVENUE FUND TAXES 31010.00 Current Property Taxes - General Purpos 345,078 370,000 370,000 364,000 (6,000) (1.62) 31040.00 Fiscal Disparities 14,575 26,000 26,000 TAXES 359,653 370,000 370,000 390,000 20,000 5.41 CHARGES FOR SERVICES 34111.00 Administrative Charges 34760.02 Facility Rental - EDA 24,588 24,588 24,588 24,588 37901.00 Contribution (Other Fund) CHARGES FOR SERVICES 24,588 24,588 24,588 24,588 INTERGOVERNMENTAL 33423.00 Market Value Credit Aid 33610.00 County-City Aids/Grants 33610.14 County-City Aids/Grants - Operating EDA INTERGOVERNMENTAL MISCELLANEOUS REVENUES 36210.00 Interest Earnings 2,590 2,600 2,600 3,700 1,100 42.31 36220.14 Prof Service Fee Deposit - EDA 36225.00 Unrealized Inv.Gain(Loss) (4,502) 36226.00 Realized Inv Gain/(Loss) 36,433 36230.00 Contributions & Donations 15,000 MISCELLANEOUS REVENUES 49,521 2,600 2,600 3,700 1,100 42.31 TRANSFERS IN 39203.00 Transfer from Other Funds TRANSFERS IN TOTALS - FUND 240 433,762 397,188 397,188 418,288 21,100 5.31 8/21/2023 - Council Worksession 2022 2023 2023 2024 2024 2024 BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE From Amended Budget BUDGET REPORT CITY OF PRIOR LAKE REVENUES - DETAIL Fund 410 - REVOLVING EQUIPMENT FUND TAXES 31010.00 Current Property Taxes - General Purpos 699,297 750,000 750,000 800,000 50,000 6.67 31015.00 Current Property Taxes - Debt Service TAXES 699,297 750,000 750,000 800,000 50,000 6.67 INTERGOVERNMENTAL 33160.10 Fed Aids/Grants - Operating Grants 33422.10 State Aids/Grants - Operating Grants INTERGOVERNMENTAL MISCELLANEOUS REVENUES 36210.00 Interest Earnings 15,096 10,000 10,000 14,500 4,500 45.00 36225.00 Unrealized Inv.Gain(Loss) (40,236) 36230.00 Contributions & Donations 39104.00 Forfeiture Property Sales MISCELLANEOUS REVENUES (25,140) 10,000 10,000 14,500 4,500 45.00 SALE OF ASSETS 39102.00 Sale of Property 141,981 SALE OF ASSETS 141,981 TRANSFERS IN 39203.00 Transfer from Other Funds 217,500 217,500 217,500 (217,500) (100.00) TRANSFERS IN 217,500 217,500 217,500 (217,500) (100.00) DEBT ISSUED 39305.00 Equipment Certificate Proceeds 39310.00 G.O. Bond Proceeds DEBT ISSUED TOTALS - FUND 410 1,033,638 977,500 977,500 814,500 (163,000) (16.68) Fund 430 - REVOLVING PARK EQUIP FUND TAXES 31010.00 Current Property Taxes - General Purpos 404,130 440,000 440,000 460,000 20,000 4.55 TAXES 404,130 440,000 440,000 460,000 20,000 4.55 INTERGOVERNMENTAL 33700.20 Miscellaneous Grants - Capital Grants 299,000 299,000 (299,000) (100.00) INTERGOVERNMENTAL 299,000 299,000 (299,000) (100.00) MISCELLANEOUS REVENUES 36210.00 Interest Earnings 23,544 13,700 13,700 25,100 11,400 83.21 36212.00 Miscellaneous Revenue 36225.00 Unrealized Inv.Gain(Loss) (60,891) 36230.00 Contributions & Donations MISCELLANEOUS REVENUES (37,347) 13,700 13,700 25,100 11,400 83.21 TRANSFERS IN 39203.00 Transfer from Other Funds 49,358 TRANSFERS IN 49,358 TOTALS - FUND 430 416,141 752,700 752,700 485,100 (267,600) (35.55) 8/21/2023 - Council Worksession 2022 2023 2023 2024 2024 2024 BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE From Amended Budget BUDGET REPORT CITY OF PRIOR LAKE REVENUES - DETAIL Fund 440 - FACILITIES MANAGEMENT FUND TAXES 31010.00 Current Property Taxes - General Purpos 103,920 155,000 155,000 205,000 50,000 32.26 TAXES 103,920 155,000 155,000 205,000 50,000 32.26 CHARGES FOR SERVICES 34760.01 Facility Rental - Regular CHARGES FOR SERVICES INTERGOVERNMENTAL 33160.00 Fed Aids/Grants 33620.00 Township Fire & Resc Aid 135,000 INTERGOVERNMENTAL 135,000 MISCELLANEOUS REVENUES 36210.00 Interest Earnings 25,103 14,600 14,600 25,200 10,600 72.60 36212.00 Miscellaneous Revenue 36225.00 Unrealized Inv.Gain(Loss) (67,177) MISCELLANEOUS REVENUES (42,074) 14,600 14,600 25,200 10,600 72.60 TRANSFERS IN 39203.00 Transfer from Other Funds 24,600 24,000 24,000 TRANSFERS IN 24,600 24,000 24,000 DEBT ISSUED 39310.00 G.O. Bond Proceeds 1,100,000 1,100,000 DEBT ISSUED 1,100,000 1,100,000 TOTALS - FUND 440 221,446 169,600 169,600 1,354,200 1,184,600 698.47 Fund 450 - PERMANENT IMPROVEMENT REVOLVING FUND TAXES 31010.00 Current Property Taxes - General Purpos TAXES CHARGES FOR SERVICES 31810.00 Franchise Taxes 1,022,019 1,068,000 1,068,000 1,080,000 12,000 1.12 CHARGES FOR SERVICES 1,022,019 1,068,000 1,068,000 1,080,000 12,000 1.12 MISCELLANEOUS REVENUES 36101.00 City Assess. Collections 6,272 110,535 110,535 (110,535) (100.00) 36102.00 County Assess. Collection 120,407 580,666 580,666 36210.00 Interest Earnings 13,993 5,700 5,700 18,300 12,600 221.05 36225.00 Unrealized Inv.Gain(Loss) (27,544) MISCELLANEOUS REVENUES 113,128 116,235 116,235 598,966 482,731 415.31 TRANSFERS IN 39203.00 Transfer from Other Funds 11,721 1,850,000 1,850,000 TRANSFERS IN 11,721 1,850,000 1,850,000 DEBT ISSUED 39310.00 G.O. Bond Proceeds 1,696,200 1,696,200 DEBT ISSUED 1,696,200 1,696,200 TOTALS - FUND 450 1,146,868 1,184,235 1,184,235 5,225,166 4,040,931 341.23 8/21/2023 - Council Worksession 2022 2023 2023 2024 2024 2024 BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE From Amended Budget BUDGET REPORT CITY OF PRIOR LAKE REVENUES - DETAIL Fund 601 - WATER FUND CHARGES FOR SERVICES 37100.00 Utility Receipts - Water 4,220,652 3,971,228 3,971,228 4,042,024 70,796 1.78 37105.00 Private Street Utility Surcharge 37110.00 Utility Base Fee Revenue 1,282,495 1,312,991 1,312,991 1,374,903 61,912 4.72 37140.00 Door Hanger Charges 37150.00 Water Reconnect Charges 37160.00 Penalties 8,546 20,000 20,000 20,000 37170.00 Water Meter Sales 65,727 79,825 79,825 79,825 37175.00 Pressure Reducers 17,652 25,000 25,000 25,000 37180.00 Frost Plates 37185.00 AMRS Brass Recycling 37190.00 Miscellaneous Revenue Adj (3) 37750.00 Connection Fee - Water 37901.00 Contribution (Other Fund) 1,710,645 37902.00 Contribution (Developers) 1,055,853 57901.00 Capital Contributions (Other Fund) (38,489) CHARGES FOR SERVICES 8,323,078 5,409,044 5,409,044 5,541,752 132,708 2.45 INTERGOVERNMENTAL 33160.00 Fed Aids/Grants 33160.10 Fed Aids/Grants - Operating Grants 33422.00 State Aids/Grants 33422.15 State Aids/Grants - Operating Public Wor 12,027 33422.25 State Aids/Grants - Capital Public Works 33610.10 County-City Aids/Grants - Operating Gran 33633.00 Watershed Dist Grants/Aid INTERGOVERNMENTAL 12,027 MISCELLANEOUS REVENUES 36102.00 County Assess. Collection 1,453 36210.00 Interest Earnings 119,675 72,900 72,900 117,300 44,400 60.91 36212.00 Miscellaneous Revenue 4,812 36225.00 Unrealized Inv.Gain(Loss) (310,947) MISCELLANEOUS REVENUES (185,007) 72,900 72,900 117,300 44,400 60.91 SALE OF ASSETS 39102.00 Sale of Property SALE OF ASSETS TRANSFERS IN 39203.00 Transfer from Other Funds 39205.00 Assets Contributed by Enterprise Fund 39950.00 Prior Period Adjustment TRANSFERS IN DEBT ISSUED 39310.00 G.O. Bond Proceeds DEBT ISSUED UNK_REV 36231.00 PERA Pension Contributions 2,812 UNK_REV 2,812 OTHER FINANCING SOURCES 39315.00 Projects - Bond Premium 16,762 OTHER FINANCING SOURCES 16,762 TOTALS - FUND 601 8,169,672 5,481,944 5,481,944 5,659,052 177,108 3.23 8/21/2023 - Council Worksession 2022 2023 2023 2024 2024 2024 BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE From Amended Budget BUDGET REPORT CITY OF PRIOR LAKE REVENUES - DETAIL Fund 602 - STORM WATER UTILITY CHARGES FOR SERVICES 37120.00 Storm Water Revenue 1,251,351 1,356,333 1,356,333 1,510,793 154,460 11.39 37160.00 Penalties 1,432 4,000 4,000 4,000 37190.00 Miscellaneous Revenue Adj 37901.00 Contribution (Other Fund) 37902.00 Contribution (Developers) 636,102 CHARGES FOR SERVICES 1,888,885 1,360,333 1,360,333 1,514,793 154,460 11.35 INTERGOVERNMENTAL 33160.00 Fed Aids/Grants 33160.10 Fed Aids/Grants - Operating Grants 33422.00 State Aids/Grants 33422.10 State Aids/Grants - Operating Grants 33610.20 County-City Aids/Grants - Capital Grants 33633.00 Watershed Dist Grants/Aid INTERGOVERNMENTAL MISCELLANEOUS REVENUES 36102.00 County Assess. Collection 3,994 36210.00 Interest Earnings 40,678 25,100 25,100 41,100 16,000 63.75 36212.00 Miscellaneous Revenue 36225.00 Unrealized Inv.Gain(Loss) (108,915) MISCELLANEOUS REVENUES (64,243) 25,100 25,100 41,100 16,000 63.75 TRANSFERS IN 39203.00 Transfer from Other Funds TRANSFERS IN UNK_REV 36231.00 PERA Pension Contributions 1,166 UNK_REV 1,166 STORM WATER CHARGES 32250.00 Wetland Application Fee 1,738 STORM WATER CHARGES 1,738 TOTALS - FUND 602 1,827,546 1,385,433 1,385,433 1,555,893 170,460 12.30 8/21/2023 - Council Worksession 2022 2023 2023 2024 2024 2024 BUDGET ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED CLASSIFICATION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE From Amended Budget BUDGET REPORT CITY OF PRIOR LAKE REVENUES - DETAIL Fund 604 - SEWER FUND CHARGES FOR SERVICES 37102.00 Utility Receipts - Sewer 1,817,933 2,287,093 2,287,093 2,023,789 (263,304) (11.51) 37104.00 Utility Recpt-Sewer MCES 1,877,381 2,002,180 2,002,180 2,106,431 104,251 5.21 37105.00 Private Street Utility Surcharge 37110.00 Utility Base Fee Revenue 1,113,370 1,131,684 1,131,684 1,195,743 64,059 5.66 37160.00 Penalties 5,982 20,000 20,000 (20,000) (100.00) 37190.00 Miscellaneous Revenue Adj (2) 37901.00 Contribution (Other Fund) 787,994 37902.00 Contribution (Developers) 1,457,489 CHARGES FOR SERVICES 7,060,147 5,440,957 5,440,957 5,325,963 (114,994) (2.11) INTERGOVERNMENTAL 33160.00 Fed Aids/Grants 33160.10 Fed Aids/Grants 33422.00 State Aids/Grants 33422.25 State Aids/Grants - Capital Public Works INTERGOVERNMENTAL MISCELLANEOUS REVENUES 36102.00 County Assess. Collection 885 36210.00 Interest Earnings 70,636 38,400 38,400 70,000 31,600 82.29 36212.00 Miscellaneous Revenue 3,880 36225.00 Unrealized Inv.Gain(Loss) (183,501) MISCELLANEOUS REVENUES (108,100) 38,400 38,400 70,000 31,600 82.29 SALE OF ASSETS 39102.00 Sale of Property 139,046 SALE OF ASSETS 139,046 TRANSFERS IN 39203.00 Transfer from Other Funds 39950.00 Prior Period Adjustment TRANSFERS IN DEBT ISSUED 39310.00 G.O. Bond Proceeds DEBT ISSUED UNK_REV 36231.00 PERA Pension Contributions 2,742 UNK_REV 2,742 OTHER FINANCING SOURCES 39315.00 Projects - Bond Premium 16,762 OTHER FINANCING SOURCES 16,762 TOTALS - FUND 604 7,110,597 5,479,357 5,479,357 5,395,963 (83,394) (1.52) TOTALS - ALL FUNDS 41,992,957 40,444,936 40,444,936 47,262,492 6,817,556 16.86 6,817,556 16.86 From Original Budget 8/21/2023 - Council Worksession 2022 2023 2023 2024 2024 2024 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE Fund 101 - GENERAL FUND Dept 41110.00 - MAYOR & COUNCIL PERSONAL SERVICES 51100.04 Wages - Council 52,567 56,770 56,770 58,450 1,680 2.96 Estimated CPI increase 51220.03 Allowances - Council 7,450 13,000 13,000 13,000 51450.00 Social Security Contributions 487 806 806 806 51451.00 Medicare Contributions 870 1,012 1,012 1,036 24 2.37 51460.00 PERA Contributions 2,628 2,839 2,839 2,923 84 2.96 51462.00 Deferred Comp Contributions 51477.00 Workers Compensation Insurance 60 194 194 212 18 9.28 PERSONAL SERVICES 64,062 74,621 74,621 76,427 1,806 2.42 CURRENT EXPENDITURES 52010.00 Office Supplies 79 300 300 300 52400.20 Small Equipment - Technology 53210.00 Telecommunications 53310.10 Training and Employee Development 5,955 6,200 6,200 6,200 53610.00 Insurance - Gen Liability 54310.00 Memberships and Subscriptions 54320.00 Miscellaneous Expense 917 300 300 300 CURRENT EXPENDITURES 6,951 6,800 6,800 6,800 Totals for dept 41110.00 - MAYOR & COUNCIL 71,013 81,421 81,421 83,227 1,806 2.22 Dept 41130.00 - ORDINANCE CURRENT EXPENDITURES 53510.00 Required Notice Publication 4,958 6,000 6,000 5,000 (1,000) (16.67) CURRENT EXPENDITURES 4,958 6,000 6,000 5,000 (1,000) (16.67) Totals for dept 41130.00 - ORDINANCE 4,958 6,000 6,000 5,000 (1,000) (16.67) Dept 41320.00 - ADMINISTRATION PERSONAL SERVICES 51100.01 Wages - Full Time 219,956 222,987 222,987 237,863 14,876 6.67 51100.02 Wages - Part Time 51100.08 Wages - Longevity 51110.01 Overtime - Full Time 53 2,683 2,683 3,164 481 17.93 51208.01 Sick Leave - Buy Down 51220.01 Allowances - Auto Allowance 3,712 3,600 3,600 6,000 2,400 66.67 51220.05 Allowances Cell Phone 51220.06 Allowances Moving Exp 51301.00 Accrued Comp Time 51400.00 Compensated Absences 1,281 1,449 1,449 1,546 97 6.69 51450.00 Social Security Contributions 12,015 10,599 10,599 10,824 225 2.12 51451.00 Medicare Contributions 2,988 3,324 3,324 3,582 258 7.76 51460.00 PERA Contributions 16,016 16,724 16,724 17,840 1,116 6.67 51462.00 Deferred Comp Contributions 51470.00 Health Insurance 26,067 29,616 29,616 27,467 (2,149) (7.26) 51472.00 Retiree HCSP Contributions 420 600 600 600 51473.00 Dental Insurance 1,035 1,080 1,080 1,723 643 59.54 51474.00 Life Insurance 131 1,868 1,868 1,868 51476.00 MN Unemployment Insurance 5,408 51477.00 Workers Compensation Insurance 1,176 1,327 1,327 1,523 196 14.77 PERSONAL SERVICES 290,258 295,857 295,857 314,000 18,143 6.13 BUDGET REPORT CITY OF PRIOR LAKE EXPENDITURES - DETAIL From Amended Budget 8/21/2023 - Council Worksession 2022 2023 2023 2024 2024 2024 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE BUDGET REPORT CITY OF PRIOR LAKE EXPENDITURES - DETAIL From Amended Budget CURRENT EXPENDITURES 52010.00 Office Supplies 17,105 9,500 9,500 9,500 52400.10 Small Equipment - General 53100.80 Professional Services - General 64,583 5,000 5,000 5,000 53210.00 Telecommunications 555 600 600 660 60 10.00 53310.10 Training and Employee Development 5,619 4,500 4,500 4,500 54310.00 Memberships and Subscriptions 56,756 50,365 50,365 56,875 6,510 12.93 SCALE annual fee was $15k in 2023 so increased 2024 budget up $5k 54320.00 Miscellaneous Expense 1,620 1,000 1,000 3,500 2,500 250.00 CURRENT EXPENDITURES 146,238 70,965 70,965 80,035 9,070 12.78 CAPITAL OUTLAY 55560.00 Furniture and Office Equipment CAPITAL OUTLAY Totals for dept 41320.00 - ADMINISTRATION 436,496 366,822 366,822 394,035 27,213 7.42 Dept 41330.00 - BOARDS & COMMISSIONS PERSONAL SERVICES 51100.05 Wages - Commissioners 5,300 14,000 14,000 9,800 (4,200) (30.00) Per Casey, meetings are often cancelled so we reduced to 14 meetings. 2023 budget was 7 members x $100 x 20 meetings = $14,000. 51450.00 Social Security Contributions 329 868 868 608 (260) (29.95) 2024 budget is 7 members x $100 x 14 meetings = $9,800. 51451.00 Medicare Contributions 77 203 203 142 (61) (30.05) PERSONAL SERVICES 5,706 15,071 15,071 10,550 (4,521) (30.00) CURRENT EXPENDITURES 53310.10 Training and Employee Development 94 200 200 200 54310.00 Memberships and Subscriptions 161 200 200 200 CURRENT EXPENDITURES 255 400 400 400 Totals for dept 41330.00 - BOARDS & COMMISSIONS 5,961 15,471 15,471 10,950 (4,521) (29.22) Dept 41400.00 - CITY CLERK FUNCTIONS PERSONAL SERVICES 51100.01 Wages - Full Time 86,129 91,741 91,741 97,301 5,560 6.06 51400.00 Compensated Absences 495 596 596 632 36 6.04 51450.00 Social Security Contributions 4,851 5,688 5,688 6,033 345 6.07 51451.00 Medicare Contributions 1,135 1,330 1,330 1,411 81 6.09 51460.00 PERA Contributions 6,190 6,881 6,881 7,298 417 6.06 51470.00 Health Insurance 11,394 14,808 14,808 16,668 1,860 12.56 51472.00 Retiree HCSP Contributions 105 360 360 360 51473.00 Dental Insurance 495 540 540 862 322 59.63 51474.00 Life Insurance 63 68 68 68 51477.00 Workers Compensation Insurance 472 455 455 517 62 13.63 PERSONAL SERVICES 111,329 122,467 122,467 131,150 8,683 7.09 CURRENT EXPENDITURES 52010.00 Office Supplies 69 500 500 52050.00 Operating Supplies 52400.10 Small Equipment - General 53310.10 Training and Employee Development 1,072 1,500 1,500 2,500 1,000 66.67 54310.00 Memberships and Subscriptions 15,511 4,250 4,250 329 (3,921) (92.26) CURRENT EXPENDITURES 16,652 5,750 5,750 3,329 (2,421) (42.10) Totals for dept 41400.00 - CITY CLERK FUNCTIONS 127,981 128,217 128,217 134,479 6,262 4.88 8/21/2023 - Council Worksession 2022 2023 2023 2024 2024 2024 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE BUDGET REPORT CITY OF PRIOR LAKE EXPENDITURES - DETAIL From Amended Budget Dept 41410.00 - ELECTIONS PERSONAL SERVICES 51100.07 Wages - Election Judge 36,686 104,172 104,172 8 total judges for March primary, 8 total judges for August primary, 10 total judges for November general election. 51450.00 Social Security Contributions 714 6,459 6,459 This includes training time, early voting (6 weeks prior to each election) and election days. 51451.00 Medicare Contributions 167 1,510 1,510 51477.00 Workers Compensation Insurance 308 691 691 PERSONAL SERVICES 37,875 112,832 112,832 CURRENT EXPENDITURES 52050.00 Operating Supplies 987 1,000 1,000 1,500 500 50.00 52400.10 Small Equipment - General 9,187 42,240 42,240 4,500 (37,740) (89.35) 53310.10 Training and Employee Development 4,256 7,500 7,500 3 sets of meals for 3 elections; additional election cycles from prior years CURRENT EXPENDITURES 14,430 43,240 43,240 13,500 (29,740) (68.78) CAPITAL OUTLAY 55570.00 Machinery and Equipment CAPITAL OUTLAY Totals for dept 41410.00 - ELECTIONS 52,305 43,240 43,240 126,332 83,092 192.16 Dept 41520.00 - FINANCE PERSONAL SERVICES 51100.01 Wages - Full Time 423,539 499,469 499,469 532,122 32,653 6.54 Accountant full yr/budgeted as mid yr 2023 add 51100.03 Wages - Seasonal/Temporary 51110.01 Overtime - Full Time 51208.01 Sick Leave - Buy Down 1,956 51220.01 Allowances - Auto Allowance 51400.00 Compensated Absences 2,459 3,247 3,247 3,459 212 6.53 51450.00 Social Security Contributions 25,278 30,967 30,967 32,992 2,025 6.54 51451.00 Medicare Contributions 5,912 7,242 7,242 7,716 474 6.55 51460.00 PERA Contributions 30,740 37,460 37,460 39,909 2,449 6.54 51470.00 Health Insurance 38,616 72,187 72,187 71,219 (968) (1.34) 51472.00 Retiree HCSP Contributions 1,295 2,160 2,160 1,800 (360) (16.67) 51473.00 Dental Insurance 1,125 3,240 3,240 3,878 638 19.69 51474.00 Life Insurance 262 410 410 342 (68) (16.59) 51477.00 Workers Compensation Insurance 2,488 2,953 2,953 3,423 470 15.92 PERSONAL SERVICES 533,670 659,335 659,335 696,860 37,525 5.69 CURRENT EXPENDITURES 52010.00 Office Supplies 1,699 1,585 1,585 1,585 52400.10 Small Equipment - General 617 5,750 5,750 3,000 (2,750) (47.83) 53040.00 Personnel Testing and Recruitment 53100.80 Professional Services - General 723 4,500 19,250 4,500 (14,750) (76.62) 53120.10 Bank Service Fees 8,127 9,000 9,000 9,000 53210.00 Telecommunications 570 570 570 53310.10 Training and Employee Development 2,852 4,785 4,785 4,585 (200) (4.18) 54020.00 Software Service Contract 6,800 7,150 350 5.15 54035.00 Technology - New 54310.00 Memberships and Subscriptions 1,557 2,375 2,375 2,380 5 0.21 54320.00 Miscellaneous Expense (1,837) 250 250 300 50 20.00 CURRENT EXPENDITURES 13,738 28,815 50,365 33,070 (17,295) (34.34) CAPITAL OUTLAY 55580.00 Software CAPITAL OUTLAY Totals for dept 41520.00 - FINANCE 547,408 688,150 709,700 729,930 20,230 2.85 8/21/2023 - Council Worksession 2022 2023 2023 2024 2024 2024 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE BUDGET REPORT CITY OF PRIOR LAKE EXPENDITURES - DETAIL From Amended Budget Dept 41540.00 - INTERNAL AUDITING CURRENT EXPENDITURES 53010.00 Audit Services 35,480 43,700 43,700 44,700 1,000 2.29 CURRENT EXPENDITURES 35,480 43,700 43,700 44,700 1,000 2.29 Totals for dept 41540.00 - INTERNAL AUDITING 35,480 43,700 43,700 44,700 1,000 2.29 Dept 41550.00 - ASSESSING CURRENT EXPENDITURES 53100.50 Professional Services - Property Assessm 227,200 235,200 235,200 249,300 14,100 5.99 Per Assessing JPA with Scott Cty 53100.80 Professional Services - General 2,915 3,935 3,935 9,275 5,340 135.71 Quantity: 2023-275, 2024-1325 due to signifcant 2024 street overlay project CURRENT EXPENDITURES 230,115 239,135 239,135 258,575 19,440 8.13 Totals for dept 41550.00 - ASSESSING 230,115 239,135 239,135 258,575 19,440 8.13 Dept 41610.00 - LEGAL CURRENT EXPENDITURES 53020.00 Legal Services 141,678 130,000 130,000 130,000 53020.10 Legal Services - Lobbying 49,250 30,000 30,000 49,000 19,000 63.33 Based on 2022 actual exp/Budgeted 49k for SCALE rev reimbursement of exp- zero tax levy impact 53030.00 Prosecution Services 50,000 50,000 78,214 28,214 56.43 Per JPA info from Scotty Cty Attorney 54020.00 Software Service Contract CURRENT EXPENDITURES 190,928 210,000 210,000 257,214 47,214 22.48 Totals for dept 41610.00 - LEGAL 190,928 210,000 210,000 257,214 47,214 22.48 Dept 41820.00 - HUMAN RESOURCES PERSONAL SERVICES 51100.01 Wages - Full Time 231,544 240,107 240,107 242,067 1,960 0.82 51100.03 Wages - Seasonal/Temporary 51110.01 Overtime - Full Time 51208.01 Sick Leave - Buy Down 51220.01 Allowances - Auto Allowance 51400.00 Compensated Absences 1,389 1,561 1,561 1,573 12 0.77 51450.00 Social Security Contributions 14,114 14,887 14,887 15,008 121 0.81 51451.00 Medicare Contributions 3,301 3,482 3,482 3,510 28 0.80 51460.00 PERA Contributions 17,366 18,008 18,008 18,155 147 0.82 51470.00 Health Insurance 17,153 18,508 18,508 27,276 8,768 47.37 51472.00 Retiree HCSP Contributions 840 720 720 720 51473.00 Dental Insurance 1,080 1,080 1,080 1,508 428 39.63 51474.00 Life Insurance 122 122 122 122 51477.00 Workers Compensation Insurance 1,232 1,377 1,377 1,495 118 8.57 PERSONAL SERVICES 288,141 299,852 299,852 311,434 11,582 3.86 CURRENT EXPENDITURES 52010.00 Office Supplies 250 250 250 53100.80 Professional Services - General 13,487 15,500 50,621 17,000 (33,621) (66.42) 53110.00 Benefits Administration Fees 5,366 8,000 8,000 8,000 53210.00 Telecommunications 420 1,100 1,100 53310.10 Training and Employee Development 548 12,000 12,000 10,000 (2,000) (16.67) 53520.00 Public Educational Information 54310.00 Memberships and Subscriptions 181 500 500 500 54320.00 Miscellaneous Expense 12,142 10,000 10,000 11,000 1,000 10.00 CURRENT EXPENDITURES 32,144 46,250 81,371 47,850 (33,521) (41.20) Totals for dept 41820.00 - HUMAN RESOURCES 320,285 346,102 381,223 359,284 (21,939) (5.75) 8/21/2023 - Council Worksession 2022 2023 2023 2024 2024 2024 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE BUDGET REPORT CITY OF PRIOR LAKE EXPENDITURES - DETAIL From Amended Budget Dept 41830.00 - COMMUNICATIONS PERSONAL SERVICES 51100.01 Wages - Full Time 80,818 104,212 104,212 110,541 6,329 6.07 51100.02 Wages - Part Time 2,459 51100.03 Wages - Seasonal/Temporary 2,600 2,600 3,120 520 20.00 Increase in hourly wage from $25 to $30 51208.01 Sick Leave - Buy Down 51220.01 Allowances - Auto Allowance 51400.00 Compensated Absences 485 677 677 719 42 6.20 51450.00 Social Security Contributions 5,122 6,622 6,622 7,047 425 6.42 51451.00 Medicare Contributions 1,198 1,549 1,549 1,648 99 6.39 51460.00 PERA Contributions 6,061 7,816 7,816 8,291 475 6.08 51470.00 Health Insurance 7,147 9,254 9,254 10,608 1,354 14.63 51472.00 Retiree HCSP Contributions 360 360 360 51473.00 Dental Insurance 450 540 540 862 322 59.63 51474.00 Life Insurance 57 68 68 68 51476.00 MN Unemployment Insurance 19,812 51477.00 Workers Compensation Insurance 508 530 530 603 73 13.77 PERSONAL SERVICES 124,117 134,228 134,228 143,867 9,639 7.18 CURRENT EXPENDITURES 52010.00 Office Supplies 21 52050.00 Operating Supplies 32 200 200 (200) (100.00) 52200.01 Repair & Maint Supplies - General 1,000 1,000 1,000 52400.20 Small Equipment - Technology 3,229 4,230 4,230 (4,230) (100.00) 53100.60 Professional Services - Software Design 53100.80 Professional Services - General 7,367 5,000 5,000 3,000 (2,000) (40.00) 53210.00 Telecommunications 1,269 53310.10 Training and Employee Development 500 500 (500) (100.00) 53520.00 Public Educational Information 16,139 9,000 9,000 7,000 (2,000) (22.22) 54010.04 Maint Agreements - Equipment 5,250 5,250 5,250 6,000 750 14.29 54020.00 Software Service Contract 1,780 2,000 2,000 2,000 54310.00 Memberships and Subscriptions 563 200 200 750 550 275.00 54320.00 Miscellaneous Expense 98 2,000 2,000 2,000 CURRENT EXPENDITURES 35,748 29,380 29,380 21,750 (7,630) (25.97) CAPITAL OUTLAY 55570.00 Machinery and Equipment 6,400 6,400 (6,400) (100.00) 55580.00 Software CAPITAL OUTLAY 6,400 6,400 (6,400) (100.00) Totals for dept 41830.00 - COMMUNICATIONS 159,865 170,008 170,008 165,617 (4,391) (2.58) 8/21/2023 - Council Worksession 2022 2023 2023 2024 2024 2024 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE BUDGET REPORT CITY OF PRIOR LAKE EXPENDITURES - DETAIL From Amended Budget Dept 41910.00 - COMMUNITY DEVELOPMENT PERSONAL SERVICES 51100.01 Wages - Full Time 222,728 243,981 243,981 259,803 15,822 6.48 51100.02 Wages - Part Time 51100.03 Wages - Seasonal/Temporary 51110.01 Overtime - Full Time 4,120 4,120 2,000 (2,120) (51.46) 51208.01 Sick Leave - Buy Down 2,129 1,371 1,371 51220.01 Allowances - Auto Allowance 51301.00 Accrued Comp Time 51400.00 Compensated Absences 1,336 1,586 1,586 1,689 103 6.49 51450.00 Social Security Contributions 13,006 15,382 15,382 16,317 935 6.08 51451.00 Medicare Contributions 3,041 3,597 3,597 3,816 219 6.09 51460.00 PERA Contributions 16,704 18,608 18,608 19,635 1,027 5.52 51470.00 Health Insurance 27,799 31,002 31,002 38,532 7,530 24.29 51472.00 Retiree HCSP Contributions 486 744 744 744 51473.00 Dental Insurance 1,496 1,566 1,566 2,198 632 40.36 51474.00 Life Insurance 179 198 198 198 51477.00 Workers Compensation Insurance 1,260 1,300 1,300 1,478 178 13.69 PERSONAL SERVICES 290,164 322,084 322,084 347,781 25,697 7.98 CURRENT EXPENDITURES 52010.00 Office Supplies 1,871 2,000 2,000 2,000 52050.00 Operating Supplies 250 250 150 (100) (40.00) 52400.10 Small Equipment - General 250 250 150 (100) (40.00) 52400.20 Small Equipment - Technology 1,000 1,000 1,500 500 50.00 53100.60 Professional Services - Software Design 53100.80 Professional Services - General 3,726 15,000 15,000 10,000 (5,000) (33.33) 53210.00 Telecommunications 250 250 250 53310.10 Training and Employee Development 1,231 750 750 1,000 250 33.33 54010.04 Maint Agreements - Equipment 205 200 200 (200) (100.00) 54010.53 Maint Agreements Landscape 54020.00 Software Service Contract 198 750 750 54060.00 Rentals - Office Equip. 54310.00 Memberships and Subscriptions 370 1,500 1,500 1,500 54320.00 Miscellaneous Expense 3,625 1,500 1,500 1,500 54325.00 Tax Abatement 22,398 25,000 25,000 30,000 5,000 20.00 CURRENT EXPENDITURES 33,624 47,700 47,700 48,800 1,100 2.31 CAPITAL OUTLAY 55570.00 Machinery and Equipment 55580.00 Software CAPITAL OUTLAY Totals for dept 41910.00 - COMMUNITY DEVELOPMENT 323,788 369,784 369,784 396,581 26,797 7.25 8/21/2023 - Council Worksession 2022 2023 2023 2024 2024 2024 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE BUDGET REPORT CITY OF PRIOR LAKE EXPENDITURES - DETAIL From Amended Budget Dept 41920.00 - INFORMATION TECHNOLOGY PERSONAL SERVICES 51100.01 Wages - Full Time 170,281 190,686 190,686 197,035 6,349 3.33 51208.01 Sick Leave - Buy Down 51400.00 Compensated Absences 1,022 1,239 1,239 1,281 42 3.39 51450.00 Social Security Contributions 10,221 11,823 11,823 12,216 393 3.32 51451.00 Medicare Contributions 2,390 2,765 2,765 2,857 92 3.33 51460.00 PERA Contributions 12,771 14,301 14,301 14,778 477 3.34 51470.00 Health Insurance 17,490 24,062 24,062 21,215 (2,847) (11.83) 51472.00 Retiree HCSP Contributions 560 720 720 720 51473.00 Dental Insurance 990 1,080 1,080 1,508 428 39.63 51474.00 Life Insurance 111 122 122 122 51477.00 Workers Compensation Insurance 856 946 946 1,046 100 10.57 PERSONAL SERVICES 216,692 247,744 247,744 252,778 5,034 2.03 CURRENT EXPENDITURES 52010.00 Office Supplies 52050.00 Operating Supplies 30 52200.01 Repair & Maint Supplies - General 1,795 8,000 8,000 14,000 6,000 75.00 added $5k for video camera repair (6 cameras @ $800ea) 52400.20 Small Equipment - Technology 17,253 26,300 46,300 45,950 (350) (0.76) 53100.60 Professional Services - Software Design 53100.80 Professional Services - General 24,958 18,250 18,250 17,500 (750) (4.11) 53210.00 Telecommunications 3,147 2,630 2,630 3,610 980 37.26 53310.10 Training and Employee Development 338 4,000 4,000 4,000 54020.00 Software Service Contract 145,520 126,700 126,700 152,570 25,870 20.42 Office 360 up $4k, DATTO backup up $6k, VM license for PD server $15k 54030.00 Hardware Service Contract 2,406 3,000 3,000 5,000 2,000 66.67 54320.00 Miscellaneous Expense CURRENT EXPENDITURES 195,447 188,880 208,880 242,630 33,750 16.16 CAPITAL OUTLAY 55570.00 Machinery and Equipment 10,600 20,487 87,500 67,013 327.10 City Hall core switch $50k, PD server $30k 55580.00 Software CAPITAL OUTLAY 10,600 20,487 87,500 67,013 327.10 Totals for dept 41920.00 - INFORMATION TECHNOLOGY 412,139 447,224 477,111 582,908 105,797 22.17 Dept 41940.00 - FACILITIES - CITY HALL PERSONAL SERVICES 51100.01 Wages - Full Time 61,310 65,870 65,870 69,850 3,980 6.04 51100.02 Wages - Part Time 51110.01 Overtime - Full Time 5,101 2,000 2,000 5,241 3,241 162.05 51208.01 Sick Leave - Buy Down 51301.00 Accrued Comp Time 51400.00 Compensated Absences 381 428 428 454 26 6.07 51450.00 Social Security Contributions 4,086 4,208 4,208 4,656 448 10.65 51451.00 Medicare Contributions 956 984 984 1,089 105 10.67 51460.00 PERA Contributions 4,981 4,940 4,940 5,239 299 6.05 51470.00 Health Insurance 8,577 9,254 9,254 10,608 1,354 14.63 51472.00 Retiree HCSP Contributions 263 240 240 240 51473.00 Dental Insurance 540 540 540 647 107 19.81 51474.00 Life Insurance 54 54 54 54 51477.00 Workers Compensation Insurance 2,908 3,331 3,331 3,955 624 18.73 PERSONAL SERVICES 89,157 91,849 91,849 102,033 10,184 11.09 8/21/2023 - Council Worksession 2022 2023 2023 2024 2024 2024 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE BUDGET REPORT CITY OF PRIOR LAKE EXPENDITURES - DETAIL From Amended Budget CURRENT EXPENDITURES 52010.00 Office Supplies 8,000 8,000 toiletries for all facilities 52200.01 Repair & Maint Supplies - General 38 52200.02 Repair & Maint Supplies - Building 15,987 10,000 10,000 52,000 42,000 420.00 R&M for all bldgs except Water 53100.80 Professional Services - General 9,000 9,000 9,000 53210.00 Telecommunications 14,215 2,400 2,400 17,160 14,760 615.00 Nuvera - missed in 2023 53220.00 Postage/Shipping 10,438 6,500 6,500 8,840 2,340 36.00 53310.10 Training and Employee Development 1,525 1,525 1,525 53610.00 Insurance - Gen Liability 136,341 114,480 114,480 121,350 6,870 6.00 53620.00 Insurance - Property 100,538 110,300 110,300 128,330 18,030 16.35 53640.00 Insurance-Workers Comp 53810.00 Utilities - Electric 78,782 72,360 72,360 76,900 4,540 6.27 53820.00 Utilities - Gas 36,382 27,727 27,727 39,794 12,067 43.52 centerpoint - based on PY and estimate 53830.00 Utilities - Refuse Disposal 1,525 2,200 2,200 9,600 7,400 336.36 all depts except Parks and Water 54010.02 Maint Agreements - Buildings 53,513 40,700 40,700 205,025 164,325 403.75 mechanical repair up $26k, HVAC maint up $40k, generator contract up $8k , card reader $16k, garage door $8k, fire alarm $6.5k 54010.04 Maint Agreements - Equipment 864 864 864 900 36 4.17 54010.05 Maint Agreements - Cleaning 47,245 60,500 60,500 113,000 52,500 86.78 all bldgs except MC and WTF 54020.00 Software Service Contract 5,686 6,250 6,250 6,000 (250) (4.00) 54060.00 Rentals - Office Equip. 54320.00 Miscellaneous Expense CURRENT EXPENDITURES 510,554 455,806 464,806 797,424 332,618 71.56 CAPITAL OUTLAY 55560.00 Furniture and Office Equipment 3,500 3,500 3,500 55570.00 Machinery and Equipment CAPITAL OUTLAY 3,500 3,500 3,500 Totals for dept 41940.00 - FACILITIES - CITY HALL 599,711 551,155 560,155 902,957 342,802 61.20 8/21/2023 - Council Worksession 2022 2023 2023 2024 2024 2024 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE BUDGET REPORT CITY OF PRIOR LAKE EXPENDITURES - DETAIL From Amended Budget Dept 42100.00 - POLICE PERSONAL SERVICES 51100.01 Wages - Full Time 3,288,052 3,701,770 3,701,770 3,915,271 213,501 5.77 51100.02 Wages - Part Time 65,991 82,046 82,046 85,657 3,611 4.40 51100.03 Wages - Seasonal/Temporary 21,735 51100.08 Wages - Longevity 51110.01 Overtime - Full Time 493,693 394,100 394,100 525,274 131,174 33.28 Based on 2022 activity, which was higher than 2023 budget, plus increase for new officer OT and increased 2024 wages 51110.03 Overtime - Seasonal/Temporary 51110.04 Overtime - Training 32,695 51208.01 Sick Leave - Buy Down 6,501 4,800 4,800 7,644 2,844 59.25 51208.02 Sick Leave - Termination 51220.01 Allowances - Auto Allowance 51220.02 Allowance - Clothing 26,644 33,832 33,832 34,982 1,150 3.40 51301.00 Accrued Comp Time 51302.00 Accrued Holiday Pay 51400.00 Compensated Absences 21,282 24,595 24,595 26,006 1,411 5.74 51450.00 Social Security Contributions 20,181 26,610 26,610 27,834 1,224 4.60 51451.00 Medicare Contributions 55,563 61,140 61,140 66,248 5,108 8.35 51460.00 PERA Contributions 650,020 695,713 695,713 755,346 59,633 8.57 51470.00 Health Insurance 338,471 416,551 416,551 477,862 61,311 14.72 51472.00 Retiree HCSP Contributions 13,183 9,960 9,960 9,960 51473.00 Dental Insurance 18,360 20,520 20,520 28,232 7,712 37.58 51474.00 Life Insurance 2,532 2,426 2,426 2,480 54 2.23 51476.00 MN Unemployment Insurance 388 51477.00 Workers Compensation Insurance 228,905 242,898 242,898 283,368 40,470 16.66 PERSONAL SERVICES 5,284,196 5,716,961 5,716,961 6,246,164 529,203 9.26 CURRENT EXPENDITURES 52010.00 Office Supplies 10,697 9,775 9,775 11,475 1,700 17.39 52050.00 Operating Supplies 17,292 20,100 20,100 26,500 6,400 31.84 52050.11 Operating Supplies - Shop w/ Cop 2,151 1,000 1,000 52051.00 Fuel 65,766 117,000 117,000 100,400 (16,600) (14.19) 52055.00 Uniforms/Personal Protective Equipment 22,539 34,650 49,650 52,900 3,250 6.55 52200.01 Repair & Maint Supplies - General 1,177 10,500 10,500 10,500 52200.02 Repair & Maint Supplies - Building 9,396 8,000 8,000 (8,000) (100.00) Recorded in Facilities Department 52400.10 Small Equipment - General 38,182 39,970 58,520 71,875 13,355 22.82 squad equip up $14k, tasers per officer $8k, CSO transport $5k 52400.20 Small Equipment - Technology 6,420 25,900 35,900 28,950 (6,950) (19.36) 53020.00 Legal Services 53040.00 Personnel Testing and Recruitment 2,332 25,000 25,000 25,000 53100.80 Professional Services - General 44,234 51,380 51,380 57,600 6,220 12.11 53210.00 Telecommunications 33,353 32,950 32,950 33,520 570 1.73 53230.00 Telecommunications Equipment 1,080 1,500 1,500 1,500 53310.10 Training and Employee Development 98,600 60,575 60,575 93,544 32,969 54.43 POST training up $10k, leadership development $16.8k 53630.00 Insurance - Auto 2,617 12,915 3,270 7,065 3,795 116.06 53810.00 Utilities - Electric 34,077 38,580 38,580 34,850 (3,730) (9.67) 53820.00 Utilities - Gas 16,405 18,601 18,601 17,938 (663) (3.56) 53830.00 Utilities - Refuse Disposal 840 1,500 1,500 (1,500) (100.00) Recorded in Facilities Department 54010.02 Maint Agreements - Buildings 23,065 32,450 32,450 (32,450) (100.00) Recorded in Facilities Department 54010.04 Maint Agreements - Equipment 8,660 10,089 10,089 5,389 (4,700) (46.59) 54010.05 Maint Agreements - Cleaning 19,486 17,050 17,050 (17,050) (100.00) Recorded in Facilities Department 54020.00 Software Service Contract 168,641 158,283 158,283 201,445 43,162 27.27 AXON up $15k, office 365 $12k, Benchmark Analytics Annual (yr 2 of 3) $14.5k 54035.00 Technology - New 49,300 49,300 (49,300) (100.00) 54060.00 Rentals - Office Equip. 54080.00 Rentals - Facility 21,799 20,500 20,500 22,000 1,500 7.32 54300.00 Special Response Team SRT 20,914 22,200 22,200 30,600 8,400 37.84 annual increase for dept membership $4k, add'l operator $3.5k 54310.00 Memberships and Subscriptions 9,015 4,430 4,430 4,985 555 12.53 54320.00 Miscellaneous Expense 183 CURRENT EXPENDITURES 678,921 823,198 857,103 839,036 (18,067) (2.11) 8/21/2023 - Council Worksession 2022 2023 2023 2024 2024 2024 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE BUDGET REPORT CITY OF PRIOR LAKE EXPENDITURES - DETAIL From Amended Budget CAPITAL OUTLAY 55520.00 Building & Building Improvements 28,782 3,000 3,000 55550.00 Vehicles 55560.00 Furniture and Office Equipment 12,264 8,000 8,000 42,640 34,640 433.00 lockers, fridge $32.6k, gun locker $2k 55570.00 Machinery and Equipment 13,328 CAPITAL OUTLAY 54,374 8,000 8,000 45,640 37,640 470.50 Totals for dept 42100.00 - POLICE 6,017,491 6,548,159 6,582,064 7,130,840 548,776 8.34 Dept 42200.00 - FIRE PERSONAL SERVICES 51100.01 Wages - Full Time 216,887 680,174 680,174 1,156,814 476,640 70.08 Full year of FT Fire 51100.03 Wages - Seasonal/Temporary 51100.09 Wages - Paid On Call (firefighters) 225,224 139,840 139,840 152,355 12,515 8.95 51110.01 Overtime - Full Time 76,373 76,373 87,745 11,372 14.89 51208.01 Sick Leave - Buy Down 2,233 2,233 51400.00 Compensated Absences 1,301 4,421 4,421 7,519 3,098 70.07 51450.00 Social Security Contributions 13,964 7,430 7,430 8,578 1,148 15.45 51451.00 Medicare Contributions 6,199 12,708 12,708 20,085 7,377 58.05 51460.00 PERA Contributions 38,389 133,911 133,911 220,682 86,771 64.80 51461.01 Fire Relief Pension Contribution 20,000 20,000 20,000 (20,000) (100.00) 51461.02 Fire Relief Pension Contributions State 293,956 265,775 265,775 299,835 34,060 12.82 Expenditure in dept 42200.00-51461.02 reflects 2% increase from 2022 Actual- This is a passthrough item. 51470.00 Health Insurance 21,487 111,985 111,985 223,679 111,694 99.74 Revenue of the same amount is recorded in account 33420.00 - State Aid Fire pension 51472.00 Retiree HCSP Contributions 521 2,790 2,790 4,950 2,160 77.42 51473.00 Dental Insurance 939 4,185 4,185 11,847 7,662 183.08 51474.00 Life Insurance 119 530 530 941 411 77.55 51476.00 MN Unemployment Insurance (81) 51477.00 Workers Compensation Insurance 72,335 97,277 97,277 155,309 58,032 59.66 PERSONAL SERVICES 911,240 1,557,399 1,557,399 2,352,572 795,173 51.06 CURRENT EXPENDITURES 52010.00 Office Supplies 3,074 15,000 15,000 15,000 52050.00 Operating Supplies 17,375 25,000 25,000 25,000 52051.00 Fuel 14,661 26,250 26,250 22,000 (4,250) (16.19) 52055.00 Uniforms/Personal Protective Equipment 53,396 55,000 55,000 57,000 2,000 3.64 52200.01 Repair & Maint Supplies - General 7,522 10,500 10,500 12,000 1,500 14.29 52200.02 Repair & Maint Supplies - Building 9,424 9,000 9,000 (9,000) (100.00) Recorded in Facilities 52400.10 Small Equipment - General 36,025 45,000 45,000 47,000 2,000 4.44 53100.80 Professional Services - General 53210.00 Telecommunications 3,066 3,800 3,800 6,120 2,320 61.05 53310.10 Training and Employee Development 29,305 35,000 35,000 45,000 10,000 28.57 53520.00 Public Educational Information 5,015 8,500 8,500 8,000 (500) (5.88) 53630.00 Insurance - Auto 9,779 2,754 10,789 12,635 1,846 17.11 53810.00 Utilities - Electric 26,640 24,470 24,470 27,270 2,800 11.44 53820.00 Utilities - Gas 15,405 15,965 15,965 20,602 4,637 29.04 53830.00 Utilities - Refuse Disposal 3,418 2,500 2,500 (2,500) (100.00) Recorded in Facilities Department 54010.02 Maint Agreements - Buildings 37,184 28,750 28,750 (28,750) (100.00) Recorded in Facilities Department 54010.04 Maint Agreements - Equipment 70,181 55,000 55,000 60,000 5,000 9.09 54010.05 Maint Agreements - Cleaning 8,701 4,500 4,500 (4,500) (100.00) Recorded in Facilities Department 54035.00 Technology - New 14,960 14,960 (14,960) (100.00) 54080.00 Rentals - Facility 21,799 22,000 22,000 22,000 54310.00 Memberships and Subscriptions 1,535 5,500 5,500 8,000 2,500 45.45 54320.00 Miscellaneous Expense 3,951 6,000 6,000 6,500 500 8.33 CURRENT EXPENDITURES 377,456 415,449 423,484 394,127 (29,357) (6.93) 8/21/2023 - Council Worksession 2022 2023 2023 2024 2024 2024 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE BUDGET REPORT CITY OF PRIOR LAKE EXPENDITURES - DETAIL From Amended Budget CAPITAL OUTLAY 55520.00 Building & Building Improvements 55570.00 Machinery and Equipment CAPITAL OUTLAY Totals for dept 42200.00 - FIRE 1,288,696 1,972,848 1,980,883 2,746,699 765,816 38.66 Dept 42400.00 - BUILDING INSPECTION PERSONAL SERVICES 51100.01 Wages - Full Time 552,686 564,700 564,700 588,983 24,283 4.30 51100.02 Wages - Part Time 16,190 47,716 47,716 45,127 (2,589) (5.43) 51100.03 Wages - Seasonal/Temporary 20,597 32,189 32,189 (32,189) (100.00) Colleen Callahan was previously budgeted here; this role is no longer in budget 51110.01 Overtime - Full Time 167 3,000 3,000 2,000 (1,000) (33.33) 51208.01 Sick Leave - Buy Down 263 263 51220.01 Allowances - Auto Allowance 51301.00 Accrued Comp Time 51400.00 Compensated Absences 2,755 4,190 4,190 4,122 (68) (1.62) 51450.00 Social Security Contributions 33,172 40,152 40,152 39,455 (697) (1.74) 51451.00 Medicare Contributions 8,117 9,390 9,390 9,227 (163) (1.74) 51460.00 PERA Contributions 45,428 51,314 51,314 50,618 (696) (1.36) 51470.00 Health Insurance 69,927 83,291 83,291 90,175 6,884 8.26 51472.00 Retiree HCSP Contributions 1,826 2,166 2,166 1,926 (240) (11.08) 51473.00 Dental Insurance 3,525 3,969 3,969 5,452 1,483 37.36 51474.00 Life Insurance 455 503 503 503 51476.00 MN Unemployment Insurance 5,938 51477.00 Workers Compensation Insurance 4,680 5,411 5,411 5,881 470 8.69 PERSONAL SERVICES 765,463 847,991 847,991 843,732 (4,259) (0.50) CURRENT EXPENDITURES 52010.00 Office Supplies 1,255 1,500 1,500 1,500 52050.00 Operating Supplies 750 750 200 (550) (73.33) 52051.00 Fuel 5,232 10,800 10,800 8,000 (2,800) (25.93) 52055.00 Uniforms/Personal Protective Equipment 1,279 900 900 1,250 350 38.89 52400.10 Small Equipment - General 209 2,000 2,000 1,500 (500) (25.00) 53100.80 Professional Services - General 13,000 13,000 10,000 (3,000) (23.08) 53210.00 Telecommunications 1,851 2,000 2,000 2,120 120 6.00 53310.10 Training and Employee Development 3,690 4,000 4,000 4,500 500 12.50 53630.00 Insurance - Auto 321 452 310 330 20 6.45 54010.04 Maint Agreements - Equipment 128 250 250 250 54310.00 Memberships and Subscriptions 750 750 500 (250) (33.33) 54320.00 Miscellaneous Expense 135 1,500 1,500 1,500 59999.00 Contingency CURRENT EXPENDITURES 14,100 37,902 37,760 31,650 (6,110) (16.18) CAPITAL OUTLAY 55550.00 Vehicles 55580.00 Software CAPITAL OUTLAY Totals for dept 42400.00 - BUILDING INSPECTION 779,563 885,893 885,751 875,382 (10,369) (1.17) Dept 42500.00 - EMERGENCY MANAGEMENT CURRENT EXPENDITURES 53310.10 Training and Employee Development 5,000 10,000 5,000 (5,000) (50.00) 53810.00 Utilities - Electric 820 4,920 4,920 840 (4,080) (82.93) 54010.04 Maint Agreements - Equipment 22,975 9,000 9,000 9,500 500 5.56 CURRENT EXPENDITURES 23,795 18,920 23,920 15,340 (8,580) (35.87) 8/21/2023 - Council Worksession 2022 2023 2023 2024 2024 2024 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE BUDGET REPORT CITY OF PRIOR LAKE EXPENDITURES - DETAIL From Amended Budget CAPITAL OUTLAY 55570.00 Machinery and Equipment CAPITAL OUTLAY Totals for dept 42500.00 - EMERGENCY MANAGEMENT 23,795 18,920 23,920 15,340 (8,580) (35.87) Dept 42700.00 - ANIMAL CONTROL CURRENT EXPENDITURES 53100.10 Professional Services - Animal Control 28,800 28,800 28,800 36,000 7,200 25.00 increase in contract with 4 paws - $3k/mo CURRENT EXPENDITURES 28,800 28,800 28,800 36,000 7,200 25.00 Totals for dept 42700.00 - ANIMAL CONTROL 28,800 28,800 28,800 36,000 7,200 25.00 Dept 43050.00 - ENGINEERING PERSONAL SERVICES 51100.01 Wages - Full Time 271,185 281,049 281,049 291,079 10,030 3.57 51100.02 Wages - Part Time 51100.03 Wages - Seasonal/Temporary 51110.01 Overtime - Full Time 8,139 9,000 9,000 9,000 51208.01 Sick Leave - Buy Down 544 1,600 1,600 1,970 370 23.13 51220.01 Allowances - Auto Allowance 51301.00 Accrued Comp Time 51400.00 Compensated Absences 1,627 1,827 1,827 1,892 65 3.56 51450.00 Social Security Contributions 16,817 18,082 18,082 18,727 645 3.57 51451.00 Medicare Contributions 3,936 4,229 4,229 4,379 150 3.55 51460.00 PERA Contributions 20,949 21,754 21,754 22,506 752 3.46 51470.00 Health Insurance 27,092 29,151 29,151 35,815 6,664 22.86 51472.00 Retiree HCSP Contributions 957 630 630 630 51473.00 Dental Insurance 1,188 1,539 1,539 1,951 412 26.77 51474.00 Life Insurance 195 195 195 195 51477.00 Workers Compensation Insurance 1,584 1,762 1,762 1,961 199 11.29 PERSONAL SERVICES 354,213 370,818 370,818 390,105 19,287 5.20 CURRENT EXPENDITURES 52010.00 Office Supplies 1,461 3,450 3,450 3,750 300 8.70 52050.00 Operating Supplies 211 1,200 1,200 900 (300) (25.00) 52051.00 Fuel 1,320 15,750 15,750 8,000 (7,750) (49.21) 52055.00 Uniforms/Personal Protective Equipment 432 500 500 750 250 50.00 52400.10 Small Equipment - General 6,232 4,100 4,100 4,100 53100.20 Professional Services - Engineering 40,937 33,000 33,000 33,000 53100.25 Professional Services - Dev Plan Review 53100.80 Professional Services - General 53210.00 Telecommunications 2,500 2,400 2,400 3,000 600 25.00 53310.10 Training and Employee Development 5,829 3,700 3,700 4,500 800 21.62 53630.00 Insurance - Auto 314 320 303 320 17 5.61 54010.04 Maint Agreements - Equipment 360 1,000 1,000 1,000 54020.00 Software Service Contract 8,469 9,950 9,950 8,100 (1,850) (18.59) 54060.00 Rentals - Office Equip. 54310.00 Memberships and Subscriptions 865 600 600 500 (100) (16.67) 54320.00 Miscellaneous Expense 816 400 400 400 CURRENT EXPENDITURES 69,746 76,370 76,353 68,320 (8,033) (10.52) Totals for dept 43050.00 - ENGINEERING 423,959 447,188 447,171 458,425 11,254 2.52 8/21/2023 - Council Worksession 2022 2023 2023 2024 2024 2024 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE BUDGET REPORT CITY OF PRIOR LAKE EXPENDITURES - DETAIL From Amended Budget Dept 43100.00 - STREET PERSONAL SERVICES 51100.01 Wages - Full Time 352,822 331,974 331,974 401,410 69,436 20.92 51100.02 Wages - Part Time 51100.03 Wages - Seasonal/Temporary 51110.01 Overtime - Full Time 20,243 15,000 15,000 20,800 5,800 38.67 51110.03 Overtime - Seasonal/Temporary 51205.01 Other Pay - Awards 51208.01 Sick Leave - Buy Down (989) 1,223 1,223 51301.00 Accrued Comp Time 51400.00 Compensated Absences 1,811 2,158 2,158 2,609 451 20.90 51450.00 Social Security Contributions 21,318 21,512 21,512 26,253 4,741 22.04 51451.00 Medicare Contributions 4,985 5,031 5,031 6,140 1,109 22.04 51460.00 PERA Contributions 27,082 26,023 26,023 31,666 5,643 21.68 51470.00 Health Insurance 56,940 57,288 57,288 59,395 2,107 3.68 51472.00 Retiree HCSP Contributions 1,364 864 864 1,044 180 20.83 51473.00 Dental Insurance 2,496 2,241 2,241 3,416 1,175 52.43 51474.00 Life Insurance 308 277 277 311 34 12.27 51476.00 MN Unemployment Insurance 51477.00 Workers Compensation Insurance 21,168 20,908 20,908 26,923 6,015 28.77 PERSONAL SERVICES 509,548 483,276 483,276 581,190 97,914 20.26 CURRENT EXPENDITURES 52010.00 Office Supplies 1,700 2,500 2,500 2,500 52050.00 Operating Supplies 542 3,000 3,000 4,000 1,000 33.33 52051.00 Fuel 41,505 141,000 141,000 120,000 (21,000) (14.89) 52052.00 Shop Material 1,304 5,000 5,000 7,500 2,500 50.00 52054.00 Snow and Ice Management 100,329 119,620 119,620 175,700 56,080 46.88 52055.00 Uniforms/Personal Protective Equipment 6,209 6,175 6,175 6,325 150 2.43 52200.01 Repair & Maint Supplies - General 121,509 130,000 130,000 184,500 54,500 41.92 Bituminous up $20k, Class 5 up $27k 52200.02 Repair & Maint Supplies - Building 3,076 8,500 8,500 5,000 (3,500) (41.18) 52400.10 Small Equipment - General 1,119 4,500 4,500 5,000 500 11.11 52400.20 Small Equipment - Technology 1,410 300 300 (300) (100.00) 52400.30 Small Equipment - Safety 2,814 6,500 6,500 7,000 500 7.69 53100.20 Professional Services - Engineering 6,516 5,000 5,000 11,500 6,500 130.00 53100.80 Professional Services - General 4,725 5,000 5,000 (5,000) (100.00) 53210.00 Telecommunications 960 3,000 3,000 3,000 53310.10 Training and Employee Development 4,331 11,700 11,700 13,600 1,900 16.24 53630.00 Insurance - Auto 8,339 2,532 5,004 15,800 10,796 215.75 53810.00 Utilities - Electric 53830.00 Utilities - Refuse Disposal 2,500 2,500 (2,500) (100.00) 53840.00 Utilities - Street Lighting 227,608 218,730 218,730 241,670 22,940 10.49 based on PY and estimate of CY 54010.01 Maint Agreements - General 56,251 284,500 400,393 334,500 (65,893) (16.46) 54020.00 Software Service Contract 16,772 23,250 23,250 29,100 5,850 25.16 54040.00 Dust Control 11,609 15,000 15,000 18,000 3,000 20.00 54070.00 Rentals - Heavy Equipment 967 7,500 7,500 7,500 54310.00 Memberships and Subscriptions 350 1,350 1,350 2,100 750 55.56 54320.00 Miscellaneous Expense CURRENT EXPENDITURES 619,945 1,007,157 1,125,522 1,194,295 68,773 6.11 CAPITAL OUTLAY 55570.00 Machinery and Equipment CAPITAL OUTLAY Totals for dept 43100.00 - STREET 1,129,493 1,490,433 1,608,798 1,775,485 166,687 10.36 8/21/2023 - Council Worksession 2022 2023 2023 2024 2024 2024 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE BUDGET REPORT CITY OF PRIOR LAKE EXPENDITURES - DETAIL From Amended Budget Dept 43400.00 - CENTRAL GARAGE PERSONAL SERVICES 51100.01 Wages - Full Time 151,028 195,523 195,523 209,575 14,052 7.19 51100.02 Wages - Part Time 27,235 51100.03 Wages - Seasonal/Temporary 51110.01 Overtime - Full Time 2,916 3,000 3,000 3,000 51110.02 Overtime - Part Time 51110.03 Overtime - Seasonal/Temporary 51208.01 Sick Leave - Buy Down 736 1,000 1,000 1,011 11 1.10 51301.00 Accrued Comp Time 51400.00 Compensated Absences 920 1,271 1,271 1,362 91 7.16 51450.00 Social Security Contributions 9,518 12,370 12,370 13,242 872 7.05 51451.00 Medicare Contributions 2,226 2,893 2,893 3,097 204 7.05 51460.00 PERA Contributions 13,588 14,889 14,889 15,943 1,054 7.08 51470.00 Health Insurance 27,749 37,834 37,834 37,771 (63) (0.17) 51472.00 Retiree HCSP Contributions 768 613 613 613 51473.00 Dental Insurance 1,080 1,380 1,380 2,082 702 50.87 51474.00 Life Insurance 175 175 175 175 51477.00 Workers Compensation Insurance 5,328 5,900 5,900 6,773 873 14.80 PERSONAL SERVICES 243,267 276,848 276,848 294,644 17,796 6.43 CURRENT EXPENDITURES 52010.00 Office Supplies 55 250 250 250 52050.00 Operating Supplies 6,197 7,500 7,500 8,000 500 6.67 52051.00 Fuel 31,690 52052.00 Shop Material 1,522 3,000 3,000 3,500 500 16.67 52055.00 Uniforms/Personal Protective Equipment 3,304 4,875 4,875 5,350 475 9.74 52200.01 Repair & Maint Supplies - General 160,163 176,500 176,500 189,250 12,750 7.22 Parts up $5k, equip up $5k 52400.10 Small Equipment - General 12,635 10,000 10,000 12,000 2,000 20.00 53210.00 Telecommunications 53310.10 Training and Employee Development 1,000 1,000 1,200 200 20.00 53830.00 Utilities - Refuse Disposal 1,063 2,000 2,000 3,000 1,000 50.00 54010.01 Maint Agreements - General 3,940 14,500 14,500 20,200 5,700 39.31 54020.00 Software Service Contract 4,729 5,250 5,250 4,900 (350) (6.67) 54310.00 Memberships and Subscriptions 3,120 4,750 4,750 4,750 54320.00 Miscellaneous Expense 474 150 150 150 54810.00 Minor Service-Contract 2,122 7,000 7,000 8,000 1,000 14.29 54910.00 Major Service -Contract 46,897 40,000 40,000 45,000 5,000 12.50 59999.00 Contingency CURRENT EXPENDITURES 277,911 276,775 276,775 305,550 28,775 10.40 CAPITAL OUTLAY 55570.00 Machinery and Equipment CAPITAL OUTLAY Totals for dept 43400.00 - CENTRAL GARAGE 521,178 553,623 553,623 600,194 46,571 8.41 Dept 43600.00 - DEVELOPMENT PROJECTS CAPITAL OUTLAY 55050.00 Projects - Professional Services 53,420 55060.00 Projects - Legal 83 55090.00 Projects - Reimburse City Charges (683) CAPITAL OUTLAY 52,820 Totals for dept 43600.00 - DEVELOPMENT PROJECTS 52,820 8/21/2023 - Council Worksession 2022 2023 2023 2024 2024 2024 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE BUDGET REPORT CITY OF PRIOR LAKE EXPENDITURES - DETAIL From Amended Budget Dept 45100.00 - RECREATION PERSONAL SERVICES 51100.01 Wages - Full Time 118,054 173,078 173,078 196,279 23,201 13.40 New Rec Programmer role ($64k) offset by moving half of Steve's salary out to Parks (~47k) 51100.02 Wages - Part Time 42,746 46,283 46,283 47,552 1,269 2.74 51100.03 Wages - Seasonal/Temporary 62,798 82,000 82,000 100,000 18,000 21.95 Requested increase due to added seasonal roles, proposed comp rate increase and new programming in 2024 51110.01 Overtime - Full Time 51110.03 Overtime - Seasonal/Temporary 502 51208.01 Sick Leave - Buy Down 51220.01 Allowances - Auto Allowance 51301.00 Accrued Comp Time 51400.00 Compensated Absences 1,218 1,426 1,426 1,585 159 11.15 51450.00 Social Security Contributions 13,562 18,685 18,685 21,317 2,632 14.09 51451.00 Medicare Contributions 3,172 4,370 4,370 4,986 616 14.10 51460.00 PERA Contributions 12,060 16,452 16,452 18,287 1,835 11.15 51470.00 Health Insurance 15,519 21,285 21,285 33,563 12,278 57.68 51472.00 Retiree HCSP Contributions 711 720 720 900 180 25.00 51473.00 Dental Insurance 809 1,080 1,080 1,939 859 79.54 51474.00 Life Insurance 314 122 122 164 42 34.43 51476.00 MN Unemployment Insurance 9,833 51477.00 Workers Compensation Insurance 14,128 15,520 15,520 18,997 3,477 22.40 PERSONAL SERVICES 295,426 381,021 381,021 445,569 64,548 16.94 CURRENT EXPENDITURES 52010.00 Office Supplies 2,458 1,500 1,500 1,500 52010.01 Office Supplies - Club Prior 2,000 2,000 52050.00 Operating Supplies 21,311 22,000 22,000 22,000 52050.01 Operating - Club Prior Non-Rev Prog 9,682 7,000 7,000 12,000 5,000 71.43 events and services (supplies) up $5k 52050.02 Operating - Club Prior Rev Prog 32,160 17,000 17,000 10,000 (7,000) (41.18) 52050.33 Operating - Charitable Gambling Exps 5,212 52055.00 Uniforms/Personal Protective Equipment 2,000 2,000 52056.00 Community Events 36,299 45,000 45,000 45,000 52400.20 Small Equipment - Technology 1,522 2,500 2,500 3,500 1,000 40.00 52500.10 Concessions 53100.40 Professional Services - Instructors 28,190 20,000 20,000 30,000 10,000 50.00 outside instructors up $10k 53120.10 Bank Service Fees 53120.20 Merchant Card Fees 9,581 8,000 8,000 10,000 2,000 25.00 53210.00 Telecommunications 2,302 1,400 1,400 4,380 2,980 212.86 53310.10 Training and Employee Development 3,982 6,500 6,500 8,000 1,500 23.08 53520.00 Public Educational Information 4,237 20,000 20,000 20,000 54010.02 Maint Agreements - Buildings 54010.04 Maint Agreements - Equipment 54010.05 Maint Agreements - Cleaning 6,008 5,500 5,500 (5,500) (100.00) Recorded in Facilities Dept 54020.00 Software Service Contract 1,750 1,750 6,000 4,250 242.86 senior center and recdesk 54070.00 Rentals - Heavy Equipment 2,531 4,600 4,600 4,600 54310.00 Memberships and Subscriptions 1,625 2,000 2,000 2,000 54310.10 Membershipts and Subscriptions 25 54320.00 Miscellaneous Expense CURRENT EXPENDITURES 167,125 164,750 164,750 182,980 18,230 11.07 Totals for dept 45100.00 - RECREATION 462,551 545,771 545,771 628,549 82,778 15.17 8/21/2023 - Council Worksession 2022 2023 2023 2024 2024 2024 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE BUDGET REPORT CITY OF PRIOR LAKE EXPENDITURES - DETAIL From Amended Budget Dept 45200.00 - PARKS PERSONAL SERVICES 51100.01 Wages - Full Time 655,660 670,508 670,508 702,278 31,770 4.74 51100.02 Wages - Part Time 51100.03 Wages - Seasonal/Temporary 146,873 200,000 200,000 195,000 (5,000) (2.50) 51110.01 Overtime - Full Time 54,954 42,000 42,000 56,465 14,465 34.44 51110.03 Overtime - Seasonal/Temporary 2,596 3,000 3,000 51208.01 Sick Leave - Buy Down 2,333 1,223 1,223 51301.00 Accrued Comp Time 51400.00 Compensated Absences 4,056 4,358 4,358 4,565 207 4.75 51450.00 Social Security Contributions 51,596 56,575 56,575 59,394 2,819 4.98 51451.00 Medicare Contributions 12,068 13,231 13,231 13,891 660 4.99 51460.00 PERA Contributions 53,004 53,438 53,438 57,131 3,693 6.91 51470.00 Health Insurance 84,419 90,787 90,787 99,266 8,479 9.34 51472.00 Retiree HCSP Contributions 2,061 2,184 2,184 2,184 51473.00 Dental Insurance 4,576 4,536 4,536 6,378 1,842 40.61 51474.00 Life Insurance 574 575 575 567 (8) (1.39) 51476.00 MN Unemployment Insurance 4,982 51477.00 Workers Compensation Insurance 41,728 46,516 46,516 52,435 5,919 12.72 PERSONAL SERVICES 1,121,480 1,184,708 1,184,708 1,253,777 69,069 5.83 CURRENT EXPENDITURES 52010.00 Office Supplies 315 800 800 800 52050.00 Operating Supplies 52051.00 Fuel 60,426 86,000 86,000 60,400 (25,600) (29.77) 52052.00 Shop Material 1,056 2,700 2,700 3,000 300 11.11 52055.00 Uniforms/Personal Protective Equipment 8,497 9,000 9,000 9,850 850 9.44 52200.01 Repair & Maint Supplies - General 29 52200.02 Repair & Maint Supplies - Building 52200.50 Repair & Maint Supplies - Parks 52200.51 Repair & Maint Supplies Misc Bldg&Struc 113,179 75,000 75,000 85,500 10,500 14.00 52200.52 Repair & Maint Supplies Irrigation 5,889 12,000 12,000 12,000 52200.53 Repair & Maint Supplies Landscape 24,584 55,000 55,000 60,500 5,500 10.00 52200.56 Repair & Maint Supplies Trees/Vegetation 2,406 15,000 15,000 15,000 52400.10 Small Equipment - General 3,168 7,000 7,000 7,000 52400.20 Small Equipment - Technology 2,119 300 300 (300) (100.00) 52400.30 Small Equipment - Safety 3,126 11,800 11,800 13,100 1,300 11.02 53100.80 Professional Services - General 22,202 30,000 30,000 30,000 53210.00 Telecommunications 4,641 3,000 3,000 3,000 53310.10 Training and Employee Development 6,636 6,075 6,075 6,100 25 0.41 53410.00 Advertising/Marketing 53630.00 Insurance - Auto 1,928 2,563 1,860 1,975 115 6.18 53810.00 Utilities - Electric 16,794 16,900 16,900 15,680 (1,220) (7.22) 53820.00 Utilities - Gas 6,827 2,754 2,754 7,000 4,246 154.18 53830.00 Utilities - Refuse Disposal 27,298 31,500 31,500 40,000 8,500 26.98 53850.00 Utilities - Park Lighting 50,644 56,420 56,420 64,670 8,250 14.62 54010.02 Maint Agreements - Buildings 21,715 22,700 22,700 23,400 700 3.08 54010.50 Maint Agreements - Parks Only 54010.51 Maint Agreements Misc Bldg & Structures 29,078 17,500 17,500 18,000 500 2.86 54010.52 Maint Agreements Irrigation 597 2,000 2,000 3,500 1,500 75.00 54010.53 Maint Agreements Landscape 22,905 55,000 55,000 60,000 5,000 9.09 54010.54 Maint Agreements Electric/Lighting 9,952 7,500 7,500 10,000 2,500 33.33 54010.55 Maint AgreementsTrails/Sidewalks 13,594 65,000 109,298 40,000 (69,298) (63.40) 54010.56 Maint Agreements Trees & Native Vegi 61,224 70,000 70,000 80,000 10,000 14.29 agreement up $10k 54020.00 Software Service Contract 5,933 6,750 6,750 6,800 50 0.74 54070.00 Rentals - Heavy Equipment 23,300 37,500 37,500 42,500 5,000 13.33 portable toilets up $5k 54310.00 Memberships and Subscriptions 435 750 750 1,650 900 120.00 54320.00 Miscellaneous Expense 385 8/21/2023 - Council Worksession 2022 2023 2023 2024 2024 2024 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE BUDGET REPORT CITY OF PRIOR LAKE EXPENDITURES - DETAIL From Amended Budget CURRENT EXPENDITURES 550,882 708,512 752,107 721,425 (30,682) (4.08) CAPITAL OUTLAY 55520.00 Building & Building Improvements 19,684 55530.00 Infrastructure 55570.00 Machinery and Equipment CAPITAL OUTLAY 19,684 Totals for dept 45200.00 - PARKS 1,692,046 1,893,220 1,936,815 1,975,202 38,387 1.98 Dept 45500.00 - LIBRARIES CURRENT EXPENDITURES 52200.02 Repair & Maint Supplies - Building 1,467 5,000 5,000 (5,000) (100.00) Recorded in Facilities Dept 53210.00 Telecommunications 730 730 (730) (100.00) 53810.00 Utilities - Electric 21,854 21,430 21,430 22,180 750 3.50 53820.00 Utilities - Gas 8,131 8,067 8,067 10,494 2,427 30.09 53830.00 Utilities - Refuse Disposal 1,298 1,900 1,900 (1,900) (100.00) 54010.02 Maint Agreements - Buildings 24,410 19,900 19,900 (19,900) (100.00) Recorded in Facilities Dept 54010.05 Maint Agreements - Cleaning 17,546 28,200 28,200 (28,200) (100.00) Recorded in Facilities Dept CURRENT EXPENDITURES 74,706 85,227 85,227 32,674 (52,553) (61.66) CAPITAL OUTLAY 55520.00 Building & Building Improvements CAPITAL OUTLAY Totals for dept 45500.00 - LIBRARIES 74,706 85,227 85,227 32,674 (52,553) (61.66) Dept 80000.00 - Transfers to other Funds TRANSFERS OUT 59203.00 Transfers to Other Funds 223,838 633,888 633,888 248,488 (385,400) (60.80) 2023 included 400k budgeted transfer out to prepare the tax levy for FT fire in 2024 TRANSFERS OUT 223,838 633,888 633,888 248,488 (385,400) (60.80) Totals for dept 80000.00 - Transfers to other Funds 223,838 633,888 633,888 248,488 (385,400) (60.80) TOTALS - FUND 101 16,237,369 18,810,399 19,114,698 20,975,067 1,860,369 9.73 DEBT SERVICE FUNDS INTEREST AND OTHER 55070.00 Projects - Bond Issuance Costs 56110.00 Bond Interest 1,032,683 1,014,548 1,014,548 967,859 (46,689) (4.60) 56300.00 Other Debt Service Expenses 5,097 2,265 2,265 3,283 1,018 44.94 INTEREST AND OTHER 1,037,780 1,016,813 1,016,813 971,142 (45,671) (4.49) PRINCIPAL 56010.00 Bond Principal 4,325,714 4,261,693 4,261,693 4,202,801 (58,892) (1.38) PRINCIPAL 4,325,714 4,261,693 4,261,693 4,202,801 (58,892) (1.38) Totals for dept 47000.00 - DEBT SERVICE 5,363,494 5,278,506 5,278,506 5,173,943 (104,563) (1.98) Dept 80000.00 - Transfers to other Funds TRANSFERS OUT 59203.00 Transfers to Other Funds 244,721 25,000 25,000 45,000 20,000 80.00 TRANSFERS OUT 244,721 25,000 25,000 45,000 20,000 80.00 Totals for dept 80000.00 - Transfers to other Funds 244,721 25,000 25,000 45,000 20,000 80.00 TOTALS - DEBT SERVICE FUNDS 5,608,215 5,303,506 5,303,506 5,218,943 (84,563) (1.59) 8/21/2023 - Council Worksession 2022 2023 2023 2024 2024 2024 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE BUDGET REPORT CITY OF PRIOR LAKE EXPENDITURES - DETAIL From Amended Budget Fund 210 - CABLE FRANCHISE FUND Dept 41340.00 - PUBLIC CABLE ACCESS CURRENT EXPENDITURES 52400.20 Small Equipment - Technology 55 4,000 4,000 6,000 2,000 50.00 53100.60 Professional Services - Software Design 53210.00 Telecommunications 54020.00 Software Service Contract 7,000 7,000 (7,000) (100.00) CURRENT EXPENDITURES 55 11,000 11,000 6,000 (5,000) (45.45) CAPITAL OUTLAY 55530.00 Infrastructure 55570.00 Machinery and Equipment 48,213 CAPITAL OUTLAY 48,213 Totals for dept 41340.00 - PUBLIC CABLE ACCESS 48,268 11,000 11,000 6,000 (5,000) (45.45) TOTALS - FUND 210 48,268 11,000 11,000 6,000 (5,000) (45.45) Fund 225 - CAPITAL PARK FUND Dept 45200.00 - PARKS CURRENT EXPENDITURES 53100.80 Professional Services - General 3,402 3,400 3,400 5,000 1,600 47.06 53810.00 Utilities - Electric CURRENT EXPENDITURES 3,402 3,400 3,400 5,000 1,600 47.06 CAPITAL OUTLAY 55010.00 Projects - Contract Vouchers 13,429 55020.00 Projects - Engineering 19,639 55530.00 Infrastructure 28,497 650,000 650,000 300,000 (350,000) (53.85) 55570.00 Machinery and Equipment CAPITAL OUTLAY 61,565 650,000 650,000 300,000 (350,000) (53.85) Totals for dept 45200.00 - PARKS 64,967 653,400 653,400 305,000 (348,400) (53.32) Dept 80000.00 - Transfers to other Funds TRANSFERS OUT 59203.00 Transfers to Other Funds TRANSFERS OUT Totals for dept 80000.00 - Transfers to other Funds TOTALS - FUND 225 64,967 653,400 653,400 305,000 (348,400) (53.32) 8/21/2023 - Council Worksession 2022 2023 2023 2024 2024 2024 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE BUDGET REPORT CITY OF PRIOR LAKE EXPENDITURES - DETAIL From Amended Budget Fund 240 - EDA SPECIAL REVENUE FUND Dept 46500.00 - ECONOMIC DEVELOPMENT PERSONAL SERVICES 51100.01 Wages - Full Time 108,981 114,525 114,525 121,860 7,335 6.40 51100.05 Wages - Commissioners 2,100 3,000 3,000 3,000 51110.01 Overtime - Full Time 51208.01 Sick Leave - Buy Down 1,421 1,421 51301.00 Accrued Comp Time 51400.00 Compensated Absences 654 744 744 792 48 6.45 51450.00 Social Security Contributions 6,532 7,287 7,287 7,829 542 7.44 51451.00 Medicare Contributions 1,528 1,704 1,704 1,831 127 7.45 51460.00 PERA Contributions 8,174 8,649 8,649 9,199 550 6.36 51470.00 Health Insurance 9,165 10,643 10,643 13,638 2,995 28.14 51472.00 Retiree HCSP Contributions 280 300 300 300 51473.00 Dental Insurance 498 540 540 701 161 29.81 51474.00 Life Insurance 63 68 68 68 51477.00 Workers Compensation Insurance 592 655 655 757 102 15.57 PERSONAL SERVICES 138,567 148,115 148,115 161,396 13,281 8.97 CURRENT EXPENDITURES 52010.00 Office Supplies 53020.00 Legal Services 1,000 1,000 1,000 53100.80 Professional Services - General 8,406 75,000 75,000 75,000 53210.00 Telecommunications 53310.10 Training and Employee Development 32 500 500 500 53510.00 Required Notice Publication 54010.51 Maint Agreements Misc Bldg & Structures 5,000 5,000 5,000 54310.00 Memberships and Subscriptions 85 500 500 500 54320.00 Miscellaneous Expense 11,952 12,500 12,500 19,000 6,500 52.00 CURRENT EXPENDITURES 20,475 94,500 94,500 101,000 6,500 6.88 CAPITAL OUTLAY 55040.00 Projects - Property & ROW Acquisit'n 385,000 385,000 385,000 55050.00 Projects - Professional Services CAPITAL OUTLAY 385,000 385,000 385,000 TOTALS - FUND 240 159,042 627,615 627,615 647,396 19,781 3.15 Fund 410 - REVOLVING EQUIPMENT FUND Dept 42100.00 - POLICE CAPITAL OUTLAY 55550.00 Vehicles 242,085 267,500 267,500 330,000 62,500 23.36 55570.00 Machinery and Equipment 27,750 46,600 46,600 (46,600) (100.00) CAPITAL OUTLAY 269,835 314,100 314,100 330,000 15,900 5.06 Totals for dept 42100.00 - POLICE 269,835 314,100 314,100 330,000 15,900 5.06 Dept 42200.00 - FIRE CAPITAL OUTLAY 55550.00 Vehicles 428,301 246,000 344,738 112,000 (232,738) (67.51) 55570.00 Machinery and Equipment 52,998 53,000 98,300 (98,300) (100.00) CAPITAL OUTLAY 481,299 299,000 443,038 112,000 (331,038) (74.72) Totals for dept 42200.00 - FIRE 481,299 299,000 443,038 112,000 (331,038) (74.72) 8/21/2023 - Council Worksession 2022 2023 2023 2024 2024 2024 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE BUDGET REPORT CITY OF PRIOR LAKE EXPENDITURES - DETAIL From Amended Budget Dept 42400.00 - BUILDING INSPECTION CAPITAL OUTLAY 55550.00 Vehicles 38,000 38,000 (38,000) (100.00) CAPITAL OUTLAY 38,000 38,000 (38,000) (100.00) Totals for dept 42400.00 - BUILDING INSPECTION 38,000 38,000 (38,000) (100.00) Dept 42500.00 - EMERGENCY MANAGEMENT CAPITAL OUTLAY 55570.00 Machinery and Equipment 93,200 93,200 CAPITAL OUTLAY 93,200 93,200 Totals for dept 42500.00 - EMERGENCY MANAGEMENT 93,200 93,200 Dept 43050.00 - ENGINEERING CAPITAL OUTLAY 55550.00 Vehicles 50,000 50,000 CAPITAL OUTLAY 50,000 50,000 Totals for dept 43050.00 - ENGINEERING 50,000 50,000 Dept 43100.00 - STREET CAPITAL OUTLAY 55550.00 Vehicles 57,000 57,000 (57,000) (100.00) 55570.00 Machinery and Equipment 40,000 40,000 38,000 (2,000) (5.00) CAPITAL OUTLAY 97,000 97,000 38,000 (59,000) (60.82) Totals for dept 43100.00 - STREET 97,000 97,000 38,000 (59,000) (60.82) Dept 43400.00 - CENTRAL GARAGE CAPITAL OUTLAY 55550.00 Vehicles 18,995 20,000 20,000 25,000 5,000 25.00 CAPITAL OUTLAY 18,995 20,000 20,000 25,000 5,000 25.00 Totals for dept 43400.00 - CENTRAL GARAGE 18,995 20,000 20,000 25,000 5,000 25.00 Dept 45200.00 - PARKS CAPITAL OUTLAY 55530.00 Infrastructure 55550.00 Vehicles 146,500 416,500 (416,500) (100.00) 55570.00 Machinery and Equipment 75,188 458,000 458,000 328,000 (130,000) (28.38) CAPITAL OUTLAY 75,188 604,500 874,500 328,000 (546,500) (62.49) Totals for dept 45200.00 - PARKS 75,188 604,500 874,500 328,000 (546,500) (62.49) Dept 49450.00 - SEWER CAPITAL OUTLAY 55550.00 Vehicles 55570.00 Machinery and Equipment 1,615 CAPITAL OUTLAY 1,615 Totals for dept 49450.00 - SEWER 1,615 8/21/2023 - Council Worksession 2022 2023 2023 2024 2024 2024 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE BUDGET REPORT CITY OF PRIOR LAKE EXPENDITURES - DETAIL From Amended Budget Dept 80000.00 - Transfers to other Funds TRANSFERS OUT 59203.00 Transfers to Other Funds TRANSFERS OUT Totals for dept 80000.00 - Transfers to other Funds TOTALS - FUND 410 846,932 1,372,600 1,786,638 976,200 (810,438) (45.36) Fund 430 - REVOLVING PARK EQUIP FUND Dept 45200.00 - PARKS CAPITAL OUTLAY 55010.00 Projects - Contract Vouchers 55020.00 Projects - Engineering 33,956 55060.00 Projects - Legal 55150.00 Projects - Other 55530.00 Infrastructure 40,142 1,155,000 1,155,000 65,000 (1,090,000) (94.37) CAPITAL OUTLAY 74,098 1,155,000 1,155,000 65,000 (1,090,000) (94.37) Totals for dept 45200.00 - PARKS 74,098 1,155,000 1,155,000 65,000 (1,090,000) (94.37) Dept 80000.00 - Transfers to other Funds TRANSFERS OUT 59203.00 Transfers to Other Funds TRANSFERS OUT Totals for dept 80000.00 - Transfers to other Funds TOTALS - FUND 430 74,098 1,155,000 1,155,000 65,000 (1,090,000) (94.37) Fund 440 - FACILITIES MANAGEMENT FUND Dept 41910.00 - COMMUNITY DEVELOPMENT CAPITAL OUTLAY 55520.00 Building & Building Improvements CAPITAL OUTLAY Totals for dept 41910.00 - COMMUNITY DEVELOPMENT 8/21/2023 - Council Worksession 2022 2023 2023 2024 2024 2024 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE BUDGET REPORT CITY OF PRIOR LAKE EXPENDITURES - DETAIL From Amended Budget Dept 41940.00 - FACILITIES - CITY HALL CAPITAL OUTLAY 55050.00 Projects - Professional Services 11,309 55520.00 Building & Building Improvements 70,000 70,000 439,600 369,600 528.00 55570.00 Machinery and Equipment CAPITAL OUTLAY 11,309 70,000 70,000 439,600 369,600 528.00 Totals for dept 41940.00 - FACILITIES - CITY HALL 11,309 70,000 70,000 439,600 369,600 528.00 Dept 42100.00 - POLICE CAPITAL OUTLAY 55520.00 Building & Building Improvements 233,000 233,000 81,000 (152,000) (65.24) 55570.00 Machinery and Equipment CAPITAL OUTLAY 233,000 233,000 81,000 (152,000) (65.24) Totals for dept 42100.00 - POLICE 233,000 233,000 81,000 (152,000) (65.24) Dept 42200.00 - FIRE CAPITAL OUTLAY 55050.00 Projects - Professional Services 56,722 55520.00 Building & Building Improvements 483,828 185,500 185,500 178,600 (6,900) (3.72) 55570.00 Machinery and Equipment CAPITAL OUTLAY 540,550 185,500 185,500 178,600 (6,900) (3.72) Totals for dept 42200.00 - FIRE 540,550 185,500 185,500 178,600 (6,900) (3.72) Dept 43000.00 - PUBLIC WORKS CAPITAL OUTLAY 55520.00 Building & Building Improvements CAPITAL OUTLAY Totals for dept 43000.00 - PUBLIC WORKS Dept 43400.00 - CENTRAL GARAGE CAPITAL OUTLAY 55050.00 Projects - Professional Services 55520.00 Building & Building Improvements 86,000 128,000 42,000 48.84 55530.00 Infrastructure CAPITAL OUTLAY 86,000 128,000 42,000 48.84 Totals for dept 43400.00 - CENTRAL GARAGE 86,000 128,000 42,000 48.84 Dept 45100.00 - RECREATION CAPITAL OUTLAY 55050.00 Projects - Professional Services 55520.00 Building & Building Improvements CAPITAL OUTLAY Totals for dept 45100.00 - RECREATION Dept 45200.00 - PARKS CAPITAL OUTLAY 55530.00 Infrastructure 16,000 16,000 CAPITAL OUTLAY 16,000 16,000 Totals for dept 45200.00 - PARKS 16,000 16,000 8/21/2023 - Council Worksession 2022 2023 2023 2024 2024 2024 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE BUDGET REPORT CITY OF PRIOR LAKE EXPENDITURES - DETAIL From Amended Budget Dept 45500.00 - LIBRARIES CAPITAL OUTLAY 55050.00 Projects - Professional Services 55520.00 Building & Building Improvements 125,000 125,000 23,500 (101,500) (81.20) CAPITAL OUTLAY 125,000 125,000 23,500 (101,500) (81.20) Totals for dept 45500.00 - LIBRARIES 125,000 125,000 23,500 (101,500) (81.20) Dept 80000.00 - Transfers to other Funds TRANSFERS OUT 59203.00 Transfers to Other Funds TRANSFERS OUT Totals for dept 80000.00 - Transfers to other Funds TOTALS - FUND 440 551,859 613,500 699,500 866,700 167,200 23.90 Fund 450 - PERMANENT IMPROVEMENT REVOLVING FUND Dept 43100.00 - STREET CURRENT EXPENDITURES 54010.01 Maint Agreements - General CURRENT EXPENDITURES CAPITAL OUTLAY 55530.00 Infrastructure 6,570,000 6,570,000 CAPITAL OUTLAY 6,570,000 6,570,000 Totals for dept 43100.00 - STREET 6,570,000 6,570,000 Dept 80000.00 - Transfers to other Funds TRANSFERS OUT 59203.00 Transfers to Other Funds 282,787 203,100 203,100 94,590 (108,510) (53.43) TRANSFERS OUT 282,787 203,100 203,100 94,590 (108,510) (53.43) Totals for dept 80000.00 - Transfers to other Funds 282,787 203,100 203,100 94,590 (108,510) (53.43) TOTALS - FUND 450 282,787 203,100 203,100 6,664,590 6,461,490 3181.43 Fund 601 - WATER FUND Dept 41520.00 - FINANCE PERSONAL SERVICES 51100.01 Wages - Full Time 60,757 63,036 63,036 65,759 2,723 4.32 51100.02 Wages - Part Time 51110.01 Overtime - Full Time 2,000 2,000 2,000 51208.01 Sick Leave - Buy Down 51301.00 Accrued Comp Time 51400.00 Compensated Absences 3,369 410 410 427 17 4.15 51450.00 Social Security Contributions 3,682 4,032 4,032 4,201 169 4.19 51451.00 Medicare Contributions 861 943 943 983 40 4.24 51460.00 PERA Contributions 4,557 4,728 4,728 4,932 204 4.31 51470.00 Health Insurance 8,578 9,254 9,254 9,947 693 7.49 51472.00 Retiree HCSP Contributions 175 240 240 240 51473.00 Dental Insurance 540 540 540 862 322 59.63 51474.00 Life Insurance 69 68 68 68 51476.00 MN Unemployment Insurance 51477.00 Workers Compensation Insurance 284 323 323 360 37 11.46 PERSONAL SERVICES 82,872 85,574 85,574 89,779 4,205 4.91 8/21/2023 - Council Worksession 2022 2023 2023 2024 2024 2024 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE BUDGET REPORT CITY OF PRIOR LAKE EXPENDITURES - DETAIL From Amended Budget CURRENT EXPENDITURES 52010.00 Office Supplies 9 580 580 580 52400.10 Small Equipment - General 735 735 500 (235) (31.97) 52400.20 Small Equipment - Technology 53100.80 Professional Services - General 3,000 3,000 3,000 53120.10 Bank Service Fees 12,718 11,280 11,280 12,720 1,440 12.77 53220.00 Postage/Shipping 10,149 10,085 10,085 10,200 115 1.14 53310.10 Training and Employee Development 27 200 200 200 53430.00 Printing Services 4,521 6,500 6,500 5,000 (1,500) (23.08) 54010.04 Maint Agreements - Equipment 54020.00 Software Service Contract 9,766 3,142 3,142 3,236 94 2.99 54310.00 Memberships and Subscriptions 25 25 25 54320.00 Miscellaneous Expense CURRENT EXPENDITURES 37,190 35,547 35,547 35,461 (86) (0.24) Totals for dept 41520.00 - FINANCE 120,062 121,121 121,121 125,240 4,119 3.40 Dept 49400.00 - WATER PERSONAL SERVICES 51100.01 Wages - Full Time 551,277 722,802 722,802 600,279 (122,523) (16.95) 51100.02 Wages - Part Time 51100.03 Wages - Seasonal/Temporary 51110.01 Overtime - Full Time 22,766 23,000 23,000 23,392 392 1.70 51110.03 Overtime - Seasonal/Temporary 51208.01 Sick Leave - Buy Down 7,664 1,200 1,200 2,440 1,240 103.33 51220.01 Allowances - Auto Allowance 51301.00 Accrued Comp Time 51400.00 Compensated Absences (24,015) 4,698 4,698 3,902 (796) (16.94) 51450.00 Social Security Contributions 34,090 46,314 46,314 38,819 (7,495) (16.18) 51451.00 Medicare Contributions 7,977 10,832 10,832 9,079 (1,753) (16.18) 51460.00 PERA Contributions 42,674 55,935 55,935 46,775 (9,160) (16.38) 51470.00 Health Insurance 60,673 97,728 97,728 76,741 (20,987) (21.47) 51472.00 Retiree HCSP Contributions 1,782 2,406 2,406 1,806 (600) (24.94) 51473.00 Dental Insurance 3,034 4,779 4,779 4,613 (166) (3.47) 51474.00 Life Insurance 439 577 577 454 (123) (21.32) 51476.00 MN Unemployment Insurance 11,708 51477.00 Workers Compensation Insurance 15,072 20,108 20,108 18,233 (1,875) (9.32) 51478.00 OPEB Expense (11,456) 51479.00 PERA Pension Expense 36,348 PERSONAL SERVICES 760,033 990,379 990,379 826,533 (163,846) (16.54) CURRENT EXPENDITURES 52010.00 Office Supplies 3,447 4,000 4,000 4,000 52050.00 Operating Supplies 193 2,000 2,000 2,000 52051.00 Fuel 13,094 24,000 24,000 18,000 (6,000) (25.00) 52053.00 Chemicals 151,184 175,000 175,000 200,000 25,000 14.29 52055.00 Uniforms/Personal Protective Equipment 7,615 9,375 9,375 8,100 (1,275) (13.60) 52200.02 Repair & Maint Supplies - Building 12,792 8,000 8,000 13,000 5,000 62.50 52200.60 Repair & Maint Supplies Water Fund 52200.61 Repair & Maint Supplies Wells 28,419 8,500 8,500 10,000 1,500 17.65 52200.62 Repair & Maint Supplies Water Treatment 25,447 31,500 31,500 44,500 13,000 41.27 52200.63 Repair & Maint Supplies Water Distrib 40,330 87,500 87,500 105,000 17,500 20.00 52400.10 Small Equipment - General 16,428 14,700 14,700 17,000 2,300 15.65 52400.20 Small Equipment - Technology 1,860 300 300 (300) (100.00) 52400.30 Small Equipment - Safety 5,392 7,100 7,100 7,700 600 8.45 52500.20 Water Meters 116,290 132,000 132,000 140,000 8,000 6.06 52500.30 Pressure Reducers 53100.20 Professional Services - Engineering 4,911 36,500 36,500 40,000 3,500 9.59 8/21/2023 - Council Worksession 2022 2023 2023 2024 2024 2024 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE BUDGET REPORT CITY OF PRIOR LAKE EXPENDITURES - DETAIL From Amended Budget 53100.70 Professional Services - Water Testing 21,780 51,500 51,500 31,500 (20,000) (38.83) 53100.80 Professional Services - General 4,725 5,000 5,000 5,000 53120.10 Bank Service Fees 53210.00 Telecommunications 14,401 17,050 17,050 19,090 2,040 11.96 53220.00 Postage/Shipping 53230.00 Telecommunications Equipment 9,216 18,500 18,500 28,000 9,500 51.35 53310.10 Training and Employee Development 14,120 24,300 24,300 24,300 53520.00 Public Educational Information 53610.00 Insurance - Gen Liability 13,051 6,097 6,463 366 6.00 53630.00 Insurance - Auto 693 2,532 2,532 2,684 152 6.00 53810.00 Utilities - Electric 262,327 266,930 266,930 253,600 (13,330) (4.99) 53820.00 Utilities - Gas 45,401 48,295 48,295 51,175 2,880 5.96 53830.00 Utilities - Refuse Disposal 500 500 500 53860.00 Utilities - Water 582,846 480,000 480,000 500,000 20,000 4.17 54010.01 Maint Agreements - General 54010.02 Maint Agreements - Buildings 50,687 37,750 37,750 37,600 (150) (0.40) 54010.04 Maint Agreements - Equipment 54010.05 Maint Agreements - Cleaning 12,725 20,500 20,500 26,000 5,500 26.83 54010.61 Maint Agreements Wells 11,994 50,000 50,000 50,000 54010.62 Maint Agreements Water Treatment 80,364 93,250 93,250 115,500 22,250 23.86 54010.63 Maint Agreements Water Distrib 217,468 143,875 143,875 276,250 132,375 92.01 54020.00 Software Service Contract 34,225 33,810 33,810 37,190 3,380 10.00 54070.00 Rentals - Heavy Equipment 5,000 5,000 5,000 54200.00 Depreciation 1,037,601 54310.00 Memberships and Subscriptions 3,226 5,050 5,050 5,250 200 3.96 54320.00 Miscellaneous Expense 13,786 54700.00 Contra Maint Charges-Assets Capitalized 54990.00 Contributed Asset Addback CURRENT EXPENDITURES 2,858,038 1,844,317 1,850,414 2,084,402 233,988 12.65 CAPITAL OUTLAY 55530.00 Infrastructure 24,747 797,700 797,700 75,000 (722,700) (90.60) 55570.00 Machinery and Equipment 64,352 135,500 209,312 110,500 (98,812) (47.21) 55580.00 Software 16,153 55700.00 Contra Capital Outlay-Assets Capitalized (88,092) CAPITAL OUTLAY 17,160 933,200 1,007,012 185,500 (821,512) (81.58) INTEREST AND OTHER 56110.00 Bond Interest 44,642 39,850 39,850 34,650 (5,200) (13.05) 56300.00 Other Debt Service Expenses INTEREST AND OTHER 44,642 39,850 39,850 34,650 (5,200) (13.05) PRINCIPAL 56010.00 Bond Principal 130,000 130,000 135,000 5,000 3.85 PRINCIPAL 130,000 130,000 135,000 5,000 3.85 Totals for dept 49400.00 - WATER 3,679,873 3,937,746 4,017,655 3,266,085 (751,570) (18.71) Dept 80000.00 - Transfers to other Funds TRANSFERS OUT 59203.00 Transfers to Other Funds 1,744,715 938,963 938,963 2,706,650 1,767,687 188.26 TRANSFERS OUT 1,744,715 938,963 938,963 2,706,650 1,767,687 188.26 Totals for dept 80000.00 - Transfers to other Funds 1,744,715 938,963 938,963 2,706,650 1,767,687 188.26 TOTALS - FUND 601 5,544,650 4,997,830 5,077,739 6,097,975 1,020,236 20.09 8/21/2023 - Council Worksession 2022 2023 2023 2024 2024 2024 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE BUDGET REPORT CITY OF PRIOR LAKE EXPENDITURES - DETAIL From Amended Budget Fund 602 - STORM WATER UTILITY Dept 49420.00 - WATER QUALITY PERSONAL SERVICES 51100.01 Wages - Full Time 259,450 265,056 265,056 260,369 (4,687) (1.77) 51100.02 Wages - Part Time 5,697 8,124 8,124 (8,124) (100.00) 51100.03 Wages - Seasonal/Temporary 6,465 8,000 8,000 8,000 51110.01 Overtime - Full Time 4,356 3,500 3,500 4,476 976 27.89 51110.02 Overtime - Part Time 51110.03 Overtime - Seasonal/Temporary 51205.01 Other Pay - Awards 51208.01 Sick Leave - Buy Down 2,515 51301.00 Accrued Comp Time 51400.00 Compensated Absences (11,542) 1,776 1,776 1,692 (84) (4.73) 51450.00 Social Security Contributions 15,805 17,650 17,650 16,916 (734) (4.16) 51451.00 Medicare Contributions 3,700 4,128 4,128 3,956 (172) (4.17) 51460.00 PERA Contributions 19,599 20,751 20,751 19,863 (888) (4.28) 51470.00 Health Insurance 27,576 31,984 31,984 40,735 8,751 27.36 51472.00 Retiree HCSP Contributions 831 657 657 657 51473.00 Dental Insurance 1,197 1,491 1,491 2,226 735 49.30 51474.00 Life Insurance 183 189 189 189 51477.00 Workers Compensation Insurance 3,184 3,499 3,499 3,513 14 0.40 51478.00 OPEB Expense (2,948) 51479.00 PERA Pension Expense 18,222 PERSONAL SERVICES 354,290 366,805 366,805 362,592 (4,213) (1.15) CURRENT EXPENDITURES 52010.00 Office Supplies 1 1,000 1,000 750 (250) (25.00) 52050.00 Operating Supplies 63 1,000 1,000 1,000 52051.00 Fuel 7,704 17,750 17,750 14,000 (3,750) (21.13) 52200.70 Repair & Maint Supplies Storm Water Fund 52200.71 Repair & Maint Supplies Storm Sewer Sys 12,421 16,000 16,000 35,000 19,000 118.75 52200.72 Repair & Maint Supplies Water Quality 11,808 18,500 18,500 (18,500) (100.00) 52200.73 Repair & Maint Supplies Regulatory 500 500 (500) (100.00) 52400.20 Small Equipment - Technology 1,410 300 300 (300) (100.00) 52400.30 Small Equipment - Safety 2,391 6,500 6,500 7,000 500 7.69 52700.00 Contra Repairs&Maint-Assets Capitalized 53100.80 Professional Services - General 30,957 63,000 63,000 63,000 53210.00 Telecommunications 987 1,200 1,200 1,200 53310.10 Training and Employee Development 1,647 2,550 2,550 2,750 200 7.84 53630.00 Insurance - Auto 53700.00 Contra Other Charges-Assets Capitalized 54010.01 Maint Agreements - General 54010.71 Maint Agreements Storm sewer system 47,756 110,000 110,000 160,000 50,000 45.45 54010.72 Maint Agreements Water Quality 8,892 45,000 45,000 (45,000) (100.00) 54010.73 Maint Agreements Regulatory 70 500 500 (500) (100.00) 54020.00 Software Service Contract 5,686 6,750 6,750 6,600 (150) (2.22) 54070.00 Rentals - Heavy Equipment 5,000 5,000 10,000 5,000 100.00 54200.00 Depreciation 97,893 54310.00 Memberships and Subscriptions 1,583 2,300 2,300 2,250 (50) (2.17) 54320.00 Miscellaneous Expense 1,000 1,000 1,000 54700.00 Contra Maint Charges-Assets Capitalized 54990.00 Contributed Asset Addback CURRENT EXPENDITURES 231,269 298,850 298,850 304,550 5,700 1.91 8/21/2023 - Council Worksession 2022 2023 2023 2024 2024 2024 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE BUDGET REPORT CITY OF PRIOR LAKE EXPENDITURES - DETAIL From Amended Budget CAPITAL OUTLAY 55020.00 Projects - Engineering 50,000 (50,000) (100.00) 55040.00 Projects - Property & ROW Acquisit'n 55530.00 Infrastructure 493,073 711,000 661,000 1,708,000 1,047,000 158.40 55570.00 Machinery and Equipment 55700.00 Contra Capital Outlay-Assets Capitalized (178,101) 55800.00 Assets to Enterprise Fund CAPITAL OUTLAY 314,972 711,000 711,000 1,708,000 997,000 140.23 Totals for dept 49420.00 - WATER QUALITY 900,531 1,376,655 1,376,655 2,375,142 998,487 72.53 Dept 80000.00 - Transfers to other Funds TRANSFERS OUT 59203.00 Transfers to Other Funds 122,309 110,000 110,000 113,300 3,300 3.00 TRANSFERS OUT 122,309 110,000 110,000 113,300 3,300 3.00 Totals for dept 80000.00 - Transfers to other Funds 122,309 110,000 110,000 113,300 3,300 3.00 TOTALS - FUND 602 1,022,840 1,486,655 1,486,655 2,488,442 1,001,787 67.39 Fund 604 - SEWER FUND Dept 41520.00 - FINANCE PERSONAL SERVICES 51100.01 Wages - Full Time 60,752 63,036 63,036 65,759 2,723 4.32 51100.02 Wages - Part Time 51110.01 Overtime - Full Time 2,000 2,000 2,000 51301.00 Accrued Comp Time 51400.00 Compensated Absences 3,369 410 410 427 17 4.15 51450.00 Social Security Contributions 3,678 4,032 4,032 4,201 169 4.19 51451.00 Medicare Contributions 860 943 943 983 40 4.24 51460.00 PERA Contributions 4,556 4,728 4,728 4,932 204 4.31 51470.00 Health Insurance 8,575 9,254 9,254 9,947 693 7.49 51472.00 Retiree HCSP Contributions 175 240 240 240 51473.00 Dental Insurance 540 540 540 862 322 59.63 51474.00 Life Insurance 68 68 68 68 51476.00 MN Unemployment Insurance 51477.00 Workers Compensation Insurance 284 323 323 360 37 11.46 PERSONAL SERVICES 82,857 85,574 85,574 89,779 4,205 4.91 CURRENT EXPENDITURES 52010.00 Office Supplies 9 577 577 500 (77) (13.34) 52400.10 Small Equipment - General 210 210 210 52400.20 Small Equipment - Technology 53100.80 Professional Services - General 3,000 3,000 3,000 53120.10 Bank Service Fees 12,718 11,280 11,280 12,720 1,440 12.77 53220.00 Postage/Shipping 10,149 10,085 10,085 10,200 115 1.14 53310.10 Training and Employee Development 27 230 230 230 53430.00 Printing Services 4,521 6,500 6,500 5,000 (1,500) (23.08) 54020.00 Software Service Contract 9,129 3,142 3,142 3,236 94 2.99 54310.00 Memberships and Subscriptions 54320.00 Miscellaneous Expense CURRENT EXPENDITURES 36,553 35,024 35,024 35,096 72 0.21 Totals for dept 41520.00 - FINANCE 119,410 120,598 120,598 124,875 4,277 3.55 8/21/2023 - Council Worksession 2022 2023 2023 2024 2024 2024 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE BUDGET REPORT CITY OF PRIOR LAKE EXPENDITURES - DETAIL From Amended Budget Dept 49450.00 - SEWER PERSONAL SERVICES 51100.01 Wages - Full Time 518,764 457,647 457,647 614,411 156,764 34.25 51100.02 Wages - Part Time 17,091 51100.03 Wages - Seasonal/Temporary 51110.01 Overtime - Full Time 26,572 23,000 23,000 27,303 4,303 18.71 51110.02 Overtime - Part Time 51110.03 Overtime - Seasonal/Temporary 51208.01 Sick Leave - Buy Down 1,812 51220.01 Allowances - Auto Allowance 51301.00 Accrued Comp Time 51400.00 Compensated Absences (10,486) 2,975 2,975 3,994 1,019 34.25 51450.00 Social Security Contributions 32,260 29,800 29,800 39,786 9,986 33.51 51451.00 Medicare Contributions 7,549 6,969 6,969 9,305 2,336 33.52 51460.00 PERA Contributions 41,494 36,049 36,049 48,129 12,080 33.51 51470.00 Health Insurance 72,965 67,911 67,911 91,389 23,478 34.57 51472.00 Retiree HCSP Contributions 1,744 1,345 1,345 1,825 480 35.69 51473.00 Dental Insurance 3,395 2,932 2,932 5,418 2,486 84.79 51474.00 Life Insurance 442 364 364 487 123 33.79 51476.00 MN Unemployment Insurance 51477.00 Workers Compensation Insurance 24,296 20,396 20,396 27,041 6,645 32.58 51478.00 OPEB Expense (6,604) 51479.00 PERA Pension Expense 46,289 PERSONAL SERVICES 777,583 649,388 649,388 869,088 219,700 33.83 CURRENT EXPENDITURES 52010.00 Office Supplies 1,112 1,500 1,500 1,500 52050.00 Operating Supplies 52051.00 Fuel 13,115 24,000 24,000 18,400 (5,600) (23.33) 52055.00 Uniforms/Personal Protective Equipment 4,101 6,875 6,875 7,450 575 8.36 52200.80 Repair & Maint Supplies Sewer fund 52200.81 Repair & Maint Supplies Sewer Collection 17,658 28,000 28,000 33,500 5,500 19.64 52200.82 Repair & Maint Supplies Lift Stations 3,365 35,000 35,000 40,000 5,000 14.29 52400.10 Small Equipment - General 780 5,500 5,500 8,000 2,500 45.45 52400.20 Small Equipment - Technology 1,860 300 300 (300) (100.00) 52400.30 Small Equipment - Safety 4,788 7,100 7,100 7,750 650 9.15 53100.20 Professional Services - Engineering 9,200 9,200 9,200 53100.80 Professional Services - General 6,325 5,000 5,000 5,000 53210.00 Telecommunications 21,596 50,500 50,500 62,000 11,500 22.77 53310.10 Training and Employee Development 12,490 20,000 20,000 17,000 (3,000) (15.00) 53610.00 Insurance - Gen Liability 13,051 6,096 6,463 367 6.02 53630.00 Insurance - Auto 1,340 2,532 2,532 2,684 152 6.00 53810.00 Utilities - Electric 74,103 72,620 72,620 86,700 14,080 19.39 53900.00 MCES Installment 1,824,681 1,931,514 1,931,514 2,047,405 115,891 6.00 54010.01 Maint Agreements - General 54010.04 Maint Agreements - Equipment 54010.81 Maint Agreements Sewer Collection 3,752 67,000 67,000 67,000 54010.82 Maint Agreements Lift Stations 104,272 66,425 66,425 106,925 40,500 60.97 54020.00 Software Service Contract 34,224 33,810 33,810 38,690 4,880 14.43 54070.00 Rentals - Heavy Equipment 5,000 5,000 5,000 54200.00 Depreciation 684,405 54310.00 Memberships and Subscriptions 300 300 300 (300) (100.00) 54320.00 Miscellaneous Expense CURRENT EXPENDITURES 2,827,318 2,372,176 2,378,272 2,570,667 192,395 8.09 8/21/2023 - Council Worksession 2022 2023 2023 2024 2024 2024 ACTIVITY ORIGINAL AMENDED PROPOSED PROPOSED PROPOSED ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE BUDGET REPORT CITY OF PRIOR LAKE EXPENDITURES - DETAIL From Amended Budget CAPITAL OUTLAY 55530.00 Infrastructure 34,935 724,000 724,000 1,500,000 776,000 107.18 55570.00 Machinery and Equipment 174,934 247,000 320,813 440,000 119,187 37.15 55580.00 Software 16,153 55700.00 Contra Capital Outlay-Assets Capitalized (209,248) 55800.00 Assets to Enterprise Fund CAPITAL OUTLAY 16,774 971,000 1,044,813 1,940,000 895,187 85.68 INTEREST AND OTHER 56110.00 Bond Interest 44,642 39,850 39,850 34,650 (5,200) (13.05) 56300.00 Other Debt Service Expenses INTEREST AND OTHER 44,642 39,850 39,850 34,650 (5,200) (13.05) PRINCIPAL 56010.00 Bond Principal 130,000 130,000 135,000 5,000 3.85 PRINCIPAL 130,000 130,000 135,000 5,000 3.85 Totals for dept 49450.00 - SEWER 3,666,317 4,162,414 4,242,323 5,549,405 1,307,082 30.81 Dept 80000.00 - Transfers to other Funds TRANSFERS OUT 59203.00 Transfers to Other Funds 847,903 330,750 330,750 241,000 (89,750) (27.14) TRANSFERS OUT 847,903 330,750 330,750 241,000 (89,750) (27.14) Totals for dept 80000.00 - Transfers to other Funds 847,903 330,750 330,750 241,000 (89,750) (27.14) TOTALS - FUND 604 4,633,630 4,613,762 4,693,671 5,915,280 1,221,609 26.03 TOTALS - ALL FUNDS 35,074,657 39,848,367 40,812,522 50,226,593 9,414,071 23.07 10,378,226 26.04 From Original Budget 2024 City Property Tax Levy Comparison Council Workshop 8/21/2023Attachment1 Change 23 - 24 Property Taxes 2023 2024 Amount Percent Levy - Tax Capacity General Fund - Operating 11,927,587$ 13,941,198$ 2,013,611$ 16.88% Debt Service Funds 3,357,481 3,203,024 (154,457) -4.60% Revolving Equipment Fund 750,000 800,000 50,000 6.67% Revolving Park Equipment Fund 440,000 460,000 20,000 4.55% Permanent Improvement Revolving F- - - n/a Facilities Management Fund 155,000 205,000 50,000 32.26% 16,630,068 18,609,222 1,979,154 11.90% Levy - Market Value - General Fund 233,888 248,488 14,600 6.24% Total City Levy 16,863,956$ 18,857,710$ 1,993,754$ 11.81% 2024 EDA Property Tax Levy Comparison Change 23 - 24 Property Taxes 2023 2024 Amount Percent Total Economic Dev Authority Levy 370,000 390,000 20,000 5.41% 2024 Budget Expenditure Comparisons (2023 Original Budgets) Capital Revolving Revolving Park Permanent Facilities Total Total General Debt Service Cable Park Equipment Equipment Improvement Management EDA Governmental Water Sewer Water Quality Enterprise Budgeted Fund Funds Fund Fund Fund Fund Revolving Fund Fund Funds Fund Fund Fund Funds Funds 2024 Total Expenditures / Uses 20,975,067$ 5,218,943$ 6,000$ 305,000$ 976,200$ 65,000$ 6,664,590$ 866,700$ 647,396$ 35,724,896$ 6,097,975$ 5,915,280$ 2,488,442$ 14,501,697$ 50,226,593$ 2023 Total Expenditures / Uses 18,810,399$ 5,303,506$ 11,000$ 653,400$ 1,372,600$ 1,155,000$ 203,100$ 613,500$ 627,615$ 28,750,120$ 4,997,830$ 4,613,762$ 1,486,655$ 11,098,247$ 39,848,367$ Change 2023 to 2024 ($) 2,164,668$ (84,563)$ (5,000)$ (348,400)$ (396,400)$ (1,090,000)$ 6,461,490$ 253,200$ 19,781$ 6,974,776$ 1,100,145$ 1,301,518$ 1,001,787$ 3,403,450$ 10,378,226$ Change 2023 to 2024 (%) 11.51% -1.59% n/a n/a -28.88% -94.37% n/a 41.27% 3.15% 24.26% 22.01% 28.21% 67.39% 30.67% 26.04% 2024 Budget Expenditure Comparisons (2023 Amended Budgets) Capital Revolving Revolving Park Permanent Facilities Total Total General Debt Service Cable Park Equipment Equipment Improvement Management EDA Governmental Water Sewer Water Quality Enterprise Budgeted Fund Funds Fund Fund Fund Fund Revolving Fund Fund Funds Fund Fund Fund Funds Funds 2024 Total Expenditures / Uses 20,975,067$ 5,218,943$ 6,000$ 305,000$ 976,200$ 65,000$ 6,664,590$ 866,700$ 647,396$ 35,724,896$ 6,097,975$ 5,915,280$ 2,488,442$ 14,501,697$ 50,226,593$ 2023 Total Expenditures / Uses 19,114,698$ 5,303,506$ 11,000$ 653,400$ 1,786,638$ 1,155,000$ 203,100$ 699,500$ 627,615$ 29,554,457$ 5,077,739$ 4,693,671$ 1,486,655$ 11,258,065$ 40,812,522$ Change 2023 to 2024 ($) 1,860,369$ (84,563)$ (5,000)$ (348,400)$ (810,438)$ (1,090,000)$ 6,461,490$ 167,200$ 19,781$ 6,170,439$ 1,020,236$ 1,221,609$ 1,001,787$ 3,243,632$ 9,414,071$ Change 2023 to 2024 (%) 9.73% -1.59% n/a -53.32% -45.36% -94.37% 3181.43% 23.90% 3.15% 20.88% 20.09% 26.03% 67.39% 28.81% 23.07%