CITY OF WASECA · ADA Compliance Plan: 50,000 City Hall East Side Maintenance: 85,000 Subtotal 295,000 Parks Clear Lake Park Professional Services: 90,000 Doodlebug Trail Overlay:

CITY OF WASECA

ANNUAL BUDGET

FISCAL YEAR BEGINNING JANUARY, 2020

CITY COUNCIL

Top row L to R: Allan Rose - Councilmember Ward II, Mark Christiansen - Councilmember Ward III, Roy

Srp - Mayor, Les Tlougan - Councilmember Ward II. Bottom row L to R: Jeremy Conrath - Councilmember Ward I, Larry Johnson - Councilmember Ward I,

Daren Arndt - Councilmember Ward III.

CITY OF WASECA

ANNUAL BUDGET

FISCAL YEAR BEGINNING JANUARY, 2020

Lee Mattson City Manager

DEPARTMENT HEADS

Tom Kellogg

Engineering Director

Penny Vought

Police Chief

Carl Sonnenberg

Utilities / Public Works Director

Alicia Fischer Finance Director

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1

Tax Capacity (Source: Waseca County Assessor)

2020 Governmental Revenue Summary of Sources

2

2020 Governmental Expenditure Breakdown

Chart of Personnel: Full Time Employees

3

General Fund Unassigned Fund Balance

2020 Breakdown of Homeowner Property Taxes (Source: Waseca County)

4

City General Fund Change in Tax Levy Amount History

Where Do My Taxes Go (per $100)

5

6

Department Description 2020 Budget

Police Vehicle-marked 60,000$

SCBA Fill Station 40,000 800 MHZ Radio System 4,800

Water ParkMisc Equipment 10,000

Bobcat (Shared with Utilities) 15,000 Paint Striper 13,000 Paver 190,000

Bobcat 6,000 1/2 Ton Truck 45,000

AdminNew Server 20,500 Air Duct Cleaning 8,000

412,300$

Department Description 2020 Budget

Silicate Pumps Replacement (4) 24,000 Subtotal 24,000

2nd Ave SE 144,300 3rd Ave SE 131,700 Facilities Plan for I & I 68,400 Misc. Repairs 50,000 Subtotal 394,400

ElectricLoad Control Equipment 30,000 Distribution Switch Replacement 25,000 Transformers 25,000 Materials Trailer 10,000 Subtotal 90,000

Total Capital Equipment - Enterprise Funds508,400$

Parks

Total Capital Equipment - Governmental Funds

Capital Equipment - Enterprise Funds

Sanitary Sewer

Capital Equipment and Capital Improvements by Department for 2020

Capital Equipment - Governmental Funds

Police

Fire

Engineering & Streets

Water

7

Capital Improvements - Governmental Funds

Department Description 2020 BudgetEngineering & Streets

Misc Sidewalks Repairs 35,000$ Annual Crack Fill and Seal Coating 100,000 Downtown Sidewalk Paver Updates - Colored Concrete 30,000 Hwy 13 Safe Routes to School 170,792 2nd Ave SE 1,279,868 3rd St. SE 450,900 Subtotal 2,066,560

Buildings & GroundsCity Hall Facility 15,000 Public Safety Building HVAC Improvements 50,000 Public Works Roof 95,000 ADA Compliance Plan 50,000 City Hall East Side Maintenance 85,000 Subtotal 295,000

ParksClear Lake Park Professional Services 90,000 Doodlebug Trail Overlay 45,000 Northeast Trail 246,600 Clear Lake Park Trail 21,000 Southview Shelter 22,000 Dog Park 10,000 Dock Maintenance 5,000 Subtotal 439,600

Total Capital Improvements - Governmental Funds 2,801,160$

Capital Improvements - Enterprise FundsDepartment Description 2020 BudgetWater

2nd Ave SE 126,000 3rd Ave SE 115,000 Valves & Hydrants 50,000 Subtotal 291,000

ElecticConversion North of Clear Lake Park 145,000 Substation/LED/Improvements 40,000 Conversion Wills Company Area 30,000 City Hall/Utility Garage Repairs 15,000 High School LED Project 10,000 Hartley School Area LED Project 10,000 Subtotal 250,000

Total Capital Improvements - Enterprise Funds 541,000$

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2017 2018 2019 2020 $ %ACTUAL ACTUAL BUDGET BUDGET CHANGE CHANGE

Personnel 56,744$ 57,103$ 54,935$ 56,564$ 1,629$ 3.0%Supplies 202 61 200 200 - 0.0%Services & Charges 9,742 13,250 6,550 10,100 3,550 54.2%Charges 93,197 90,968 136,450 130,850 (5,600) -4.1%

Total Expenditures 159,885$ 161,382$ 198,135$ 197,714$ (421)$ -0.2%


Personnel 258,338$ 167,320$ 312,300$ 296,314$ (15,986)$ -5.1%Supplies 7,520 3,314 1,000 500 (500) -50.0%Services & Charges 44,355 88,461 16,150 22,800 6,650 41.2%Charges 1,429 2,279 22,000 25,700 3,700 16.8%

Total Expenditures 311,642$ 261,374$ 351,450$ 345,314$ (6,136)$ -1.7%


Personnel -$ 11,436$ -$ 15,600$ 15,600$ 100.0%Supplies 721 89 - 350 350 100.0%Services & Charges 6,000 7,104 - 10,000 10,000 100.0%

Total Expenditures 6,721$ 18,629$ -$ 25,950$ 25,950$ 100.0%


Personnel 319,298$ 333,918$ 343,812$ 349,367$ 5,555$ 1.6%Supplies 8,189 6,198 6,250 5,000 (1,250) -20.0%Services & Charges 26,845 29,334 24,850 23,700 (1,150) -4.6%Charges 740 2,180 600 600 - 0.0%

Total Expenditures 355,072$ 371,630$ 375,512$ 378,667$ 3,155$ 0.8%


Services & Charges 106,737$ 87,192$ 105,000$ 105,000$ -$ 0.0%

Total Expenditures 106,737$ 87,192$ 105,000$ 105,000$ -$ 0.0%

Legislative - 41110

Administration - 41320

Elections - 41410

Finance - 41500

Law - 41600

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Supplies 23,458$ 15,854$ 35,000$ 23,000$ (12,000)$ -34.3%Services & Charges 90,251 75,565 83,000 110,070 27,070 32.6%Charges 37,350 23,114 35,000 30,000 (5,000) -14.3%



Supplies 7,683$ 11,882$ 15,000$ 15,000$ -$ 0.0%Services & Charges 80,903 97,004 93,542 92,542 (1,000) -1.1%Charges 16,553 15,914 39,200 40,000 800 2.0%

Total Expenditures 105,139$ 124,800$ 147,742$ 147,542$ (200)$ -0.1%


Personnel 180,308$ 192,024$ 202,324$ 217,089$ 14,765$ 7.3%Supplies 179 1,098 2,500 1,750 (750) -30.0%Services & Charges 11,115 18,147 23,200 27,700 4,500 19.4%Charges 59,806 69,456 47,954 69,415 21,461 44.8%



Personnel 1,639,556$ 1,889,299$ 2,011,005$ 2,150,489$ 139,484$ 6.9%Supplies 85,448 97,496 66,200 65,400 (800) -1.2%Services & Charges 99,919 109,259 106,260 105,010 (1,250) -1.2%Charges 15,386 15,894 17,300 16,200 (1,100) -6.4%

Total Expenditures 1,840,309$ 2,111,948$ 2,200,765$ 2,337,099$ 136,334$ 6.2%


Personnel 17,967$ 17,795$ 18,929$ 18,929$ -$ 0.0%Supplies 54 - 1,200 1,200 - 0.0%Services & Charges 12,067 12,594 13,600 13,600 - 0.0%

Total Expenditures 30,088$ 30,389$ 33,729$ 33,729$ -$ 0.0%

Police - 42100

Community Service - 42150

City Hall Buildings and Grounds - 41940

Community Development - 41950

Information Technology - 41920

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Personnel 347,420$ 408,269$ 439,343$ 433,610$ (5,733)$ -1.3%Supplies 66,694 87,950 52,550 52,300 (250) -0.5%Services & Charges 59,557 87,282 48,225 52,135 3,910 8.1%Charges 10,575 3,692 7,500 7,500 - 0.0%



Charges 5,901$ 3,488$ 5,000$ 6,000$ 1,000 20.0%



Personnel 119,414$ 128,239$ 126,871$ 129,389$ 2,518$ 2.0%Supplies 583 917 1,650 1,650 - 0.0%Services & Charges 134,087 128,911 152,530 141,250 (11,280) -7.4%Charges 20 30 100 100 - 0.0%



Personnel 349,209$ 315,905$ 449,714$ 464,609$ 14,895$ 3.3%Supplies 2,868 6,221 8,500 7,900 (600) -7.1%Services & Charges 15,188 35,985 26,300 26,900 600 2.3%Charges 736 1,465 2,900 2,500 (400) -13.8%



Personnel 346,412$ 377,831$ 443,599$ 462,320$ 18,721$ 4.2%Supplies 246,061 268,590 314,000 253,000 (61,000) -19.4%Services & Charges 50,759 57,519 75,600 85,600 10,000 13.2%Charges 1,009 - 1,300 1,300 - 0.0%


Engineering - 43000

Building & Code Compliance - 42400

Street Maintenance - 43100

Fire - 42200

Civil Defense Operations - 42300

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Personnel 74,816$ 126,983$ 120,729$ 126,301$ 5,572$ 4.6%Supplies 49,921 108,925 91,331 100,000 8,669 9.5%Services & Charges 11,885 28,773 20,000 25,000 5,000 25.0%



Services & Charges 102,255$ 33,580$ -$ -$ -$ 0.0%

Total Expenditures 102,255$ 33,580$ -$ -$ -$ 0.0%


Personnel 19,540$ 28,051$ 23,628$ 24,614$ 986$ 4.2%Supplies 10,407 23,985 15,000 15,000 - 0.0%Services & Charges 6,634 10,255 10,200 10,200 - 0.0%

Total Expenditures 36,581$ 62,291$ 48,828$ 49,814$ 986$ 2.0%


Personnel 39,174$ 30,593$ 38,772$ 40,414$ 1,642$ 4.2%Supplies 14,570 15,347 18,000 18,000 - 0.0%



Services & Charges 100,000$ -$ 102,000$ 100,000$ (2,000)$ -2.0%


Recreation - 45100

Snow & Ice Removal - 43125

Street Lighting - 43160

Traffic Signs & Markings - 43170

Streets Cleaning - 43220

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Personnel 149,647$ 171,404$ 149,228$ 172,501$ 23,273$ 15.6%Supplies 39,260 38,979 46,550 46,550 - 0.0%Services & Charges 48,944 47,026 41,834 41,834 - 0.0%Charges 8,346 7,758 9,700 9,700 - 0.0%



Personnel -$ -$ -$ 6,618$ 6,618$ 100.0%Supplies -$ -$ -$ 8,500$ 8,500 100.0%Services & Charges -$ -$ -$ 3,300$ 3,300 100.0%Charges -$ -$ -$ 500$ 500 100.0%

Total Expenditures -$ -$ -$ 18,918$ 18,918$ 100.0%


Personnel 405,254$ 422,468$ 432,389$ 469,581$ 37,192$ 8.6%Supplies 64,709 85,900 67,500 63,650 (3,850) -5.7%Services & Charges 63,988 72,574 63,978 66,478 2,500 3.9%Charges 33,509 33,853 34,925 29,700 (5,225) -15.0%



Supplies 1,435$ 1,296$ 2,000$ 2,000$ -$ 0.0%Services & Charges 31,695 27,979 31,800 31,800 - 0.0%Charges 541 2,158 1,000 5,000 4,000 400.0%



Charges 20,400$ 20,400$ -$ -$ -$ 0.0%


Parks - 45200

Waseca Lesuer Regional Library - 45500

Water Park Operations - 45130

Waseca Transportation Program - 45600

Tink Larson Community Field Operations - 45180

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Charges 7,323$ 25,474$ -$ -$ -$ 0.0%



Personnel 1,249$ 2,232$ -$ -$ -$ 0.0%



Transfers 1,666,542$ 1,810,470$ 1,887,176$ 1,744,787$ (142,389)$ -7.5%

Total Expenditures 1,666,542$ 1,810,470$ 1,887,176$ 1,744,787$ (142,389)$ -7.5%


Personnel 4,324,346$ 4,681,022$ 5,177,267$ 5,434,309$ 257,042$ 5.0%Supplies 629,962 775,009 760,681 680,950 (79,731) -10.5%Services & Charges 1,112,926 1,067,794 1,044,619 1,105,019 60,400 5.8%Charges 312,821 318,123 361,429 375,065 13,636 3.8%Transfers 1,666,542 1,810,470 1,887,176 1,744,787 (142,389) -7.5%

Total Expenditures 8,046,597$ 8,652,418$ 9,231,172$ 9,340,130$ 108,958$ 1.2%


Taxes - Levy 3,610,118$ 4,074,822$ 4,540,905$ 4,402,828$ (138,077)$ -3.0%Taxes - Other 33,825 32,001 31,000 32,000 1,000$ 3.2%Inter-Governmental 2,975,299 3,074,857 3,077,798 3,255,456 177,658$ 5.8%Transfers 632,459 578,118 578,118 638,118 60,000$ 10.4%Franchise Fees 216,203 216,958 217,000 217,000 -$ 0.0%License & Permits 247,356 217,981 250,250 253,650 3,400$ 1.4%Water Park Revenues 149,259 162,520 175,200 169,200 (6,000)$ -3.4%Chrgs, Fees, Fines, Misc 215,920 546,339 360,900 371,878 10,978$ 3.0%

Total Revenues 8,080,439$ 8,903,596$ 9,231,171$ 9,340,130$ 108,959$ 1.2%

Total All General Fund Departments - Revenues

General Fund Transfers - 49300

Other General Fund Expenditures 49220, 49244, 49290, 49293

Total All General Fund Departments - Expenses

Non-Departmental General Expenditures - 49210

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2017 2018 2019 2020 %ACTUAL ACTUAL BUDGET BUDGET CHANGE

Revenue Charges for Services 1,621,474$ 1,436,014$ 2,071,699$ 1,678,000$ -19.0% Miscellaneous Revenue 26,223 39,412 33,883 33,883 0.0%Total Revenues 1,647,697 1,475,426 2,105,582 1,711,883

Expenditure Personnel 346,611$ 396,094$ 396,290$ 359,739$ -9.2% Supplies 90,890 135,894 157,750 150,300 -4.7% Services & Charges 161,609 176,455 184,050 175,770 -4.5% Charges 62,578 67,658 66,500 68,607 3.2% Capital Outlay 1,217,930 1,112,809 1,370,000 315,000 -77.0% Debt Service 115,437 10,048 113,034 202,577 79.2% Transfers 27,250 27,250 27,250 27,250 0.0%Total Expenditures 2,022,305 1,926,208 2,314,874 1,299,243


Revenue Charges for Services 2,359,875$ 2,493,427$ 2,388,738$ 2,573,000$ 7.7% Miscellaneous Revenue 16,643 12,937 27,600 15,600 -43.5% Transfers In 530,594 181,392 687,119 181,215 -73.6%Total Revenues 2,907,112 2,687,756 3,103,457 2,769,815

Expenditure Personnel 591,191$ 605,061$ 693,671$ 754,824$ 8.8% Supplies 141,564 144,365 174,650 183,400 5.0% Services & Charges 304,237 341,492 396,905 343,525 -13.4% Charges 129,328 88,749 95,300 93,907 -1.5% Capital Outlay 2,874,759 832,304 1,619,500 615,400 -62.0% Debt Service 681,521 (2,931,549) 847,724 965,989 14.0% Transfers 116,468 116,468 116,468 116,468 0.0%Total Expenditures 4,839,068 (803,110) 3,944,218 3,073,513

Water Utility

Sanitary Sewer Utility

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Revenue Charges for Services 7,011,384$ 7,372,770$ 7,033,930$ 7,019,500$ -0.2% Miscellaneous Revenue 91,456 128,312 45,000 54,000 20.0%Total Revenues 7,102,840$ 7,501,082$ 7,078,930$ 7,073,500$

Expenditure Personnel 671,000$ 667,765$ 677,337$ 688,478$ 1.6% Supplies 245,673 200,079 235,450 207,000 -12.1% Services & Charges 5,239,975 5,403,404 5,192,264 5,257,114 1.2% Charges 76,062 61,191 64,600 69,100 7.0% Capital Outlay 280,100 374,452 975,000 340,000 -65.1% Debt Service 1,797 3,762 2,000 7,000 250.0% Transfers 428,000 428,000 428,000 488,000 14.0%

Total Expenditures 6,942,607$ 7,138,653$ 7,574,651$ 7,056,692$


Revenue Charges for Services 133,218$ 182,785$ 217,740$ 230,980$ 6.1% Miscellaneous Revenue 25,508 26,890 32,660 34,240 4.8%Total Revenues 158,726 209,675 250,400 265,220

Expenditure Personnel 74,438$ 80,940$ 60,453$ 64,890$ 7.3% Supplies 8,057 2,251 11,500 2,500 -78.3% Services & Charges 6,810 8,619 20,501 105,200 413.1% Charges 42,650 14,779 51,500 51,200 -0.6%

Capital Outlay - - 45,000 - -100.0% Transfers 6,400 6,400 6,400 6,400 0.0%

Total Expenditures 138,355 112,989 195,354 230,190

Electric Utility

Storm Water Utility

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Revenue Taxes 74,984$ 80,121$ 82,452$ 88,471$ 6,019$ 7.3% Interest & Misc. Revenue 7,955 5,523 1,500 1,500 - 0.0%Total Revenues 82,939 85,644 83,952 89,971 6,019

Expenditure Personnel 46,546$ 49,398$ 50,090$ 47,105$ (2,985) -6.0% Supplies - 290 - 500 Services & Charges 15,084 13,953 30,979 37,469 6,490 20.9% Charges - 166 2,000 2,000 - 0.0% Debt Service - - - - - 0.0%Total Expenditures 61,630 63,807 83,069 87,074 3,505

Economic Development Authority

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THE GENERAL FUND The General fund is the chief operating fund of the City. The fund receives a greater variety of taxes and other general revenues than any other governmental fund. The General fund includes revenues such as general property taxes, licenses and permits, fines and penalties, rents, charges for current services, and interest earnings. The fund finances a wider range of activities than any other fund. Most of the cost of general government operations, public safety, and public works of the City are financed from the General fund.

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2019Description 2017 2018 YTD as of 2019 2020 PERCENT

ACTUAL ACTUAL 11/30/2019 BUDGET BUDGET CHANGERevenues

101-31010-0000 Property Taxes 3,264,397$ 3,731,858$ 3,738,527$ 3,877,136 4,221,613$ 8.88%101-31016-0000 Unallotment Special Levy 409 56 - - - 0.0%101-31011-0000 PERA Special Levy 162 24 - - - 0.0%101-31012-0000 Tax Abatement Special Levy 521 94 6 - - 0.0%101-31015-0000 Debt Levies 181,104 178,265 180,387 663,769 181,215 -72.70%101-31030-0000 Mobile Home Tax 4,005 4,271 3,501 4,000 4,000 0.0%101-31410-0000 Lodging Tax - Hotel/Motel 29,820 27,730 22,596 27,000 28,000 3.7%101-31810-0000 Gas Utility Franchise Fee 97,197 94,786 72,221 97,000 97,000 0.0%101-31820-0000 Cable Television 119,006 122,172 91,495 120,000 120,000 0.0%101-32110-0000 Licenses - Liquor 34,278 39,459 33,868 37,000 37,000 0.0%101-32180-0000 Licenses - Other 3,480 3,535 4,108 3,500 4,000 14.3%101-32190-0000 Licenses - Rental Housing 33,660 8,850 21,385 22,500 22,500 0.0%101-32210-0000 Building Permits 165,702 151,449 200,891 171,000 175,000 2.3%101-32240-0000 Animal Licensing 1,110 1,005 945 1,250 1,150 -8.0%101-32260-0000 Permits and Fees - Other 4,008 6,948 5,000 6,500 5,500 -15.4%101-32270-0000 Excavation Permits 4,633 6,460 7,389 7,000 7,000 0.0%101-32280-0000 Building Permit Surcharge 485 275 1,163 1,500 1,500 0.0%101-33100-0000 Federal Grant - Police - - 1,163 - - 0.0%101-33401-0000 Local Government Aid 2,695,662 2,786,056 1,396,422 2,792,843 2,980,274 6.7%101-33421-0000 Insurance Prem. Tax - Police 133,657 133,401 149,606 133,000 133,400 0.3%101-33423-0000 State Grant 12,572 11,082 - - - 0.0%101-33425-0000 State Grant Aid - Fire 11,446 8,849 8,280 11,000 5,500 -50.0%101-33426-0000 State Grant - Police Grant - 1,494 4,245 - 1,500 100.0%101-33428-0000 State Grant - Disabled Officer 3,529 3,252 - 3,500 3,500 0.0%101-33430-0000 PERA State Aid 9,455 9,455 4,728 9,455 9,455 0.0%101-33500-0000 Regional Grants & Funding - - 4,155 - - 0.0%101-33610-0000 County Grant And Aid - Hwys 29,385 33,170 - 30,000 31,500 5.0%101-33630-0000 County Miscellaneous Payments 8,465 2,157 628 3,000 3,000 0.0%101-33640-0000 Revenue from School District 71,128 85,941 - 85,000 87,327 2.7%101-33641-0000 TLCF Revenue from School Dist - - 10,000 10,000 - -100.0%101-34200-0000 Animal Impound Fees 1,190 1,135 640 1,000 1,000 0.0%101-34204-0000 Rental Housing/Crim Hist Check 5,955 7,515 6,240 8,000 8,000 0.0%101-34305-0000 Extinguisher Sales Account 668 2,171 48 700 - -100.0%101-34710-0000 Water Park Passes - Resident 8,581 7,845 6,022 8,000 8,000 0.0%101-34711-0000 Water Park Passes - Nonresiden 2,442 2,687 2,348 2,500 2,400 -4.0%101-34712-0000 Water Park Daily Admissions 68,324 74,447 72,277 76,500 76,500 0.0%101-34713-0000 Water Park Evening Admissions - 4,342 4,128 4,000 5,000 25.0%101-34714-0000 Water Park Annual Passes 16,810 22,850 22,631 22,000 22,500 2.3%101-34715-0000 Water Park Lessons - 154 - - - 0.0%101-34716-0000 WP - Aquasize & Lap Charges 2,682 4,216 3,466 4,200 2,800 -33.3%101-34717-0000 Water Park Concessions 39,957 38,473 37,897 47,000 45,500 -3.2%101-34718-0000 WP Pool Rental/Bdays/Events 8,613 5,396 5,770 9,000 5,000 -44.4%101-34730-0000 Lifeguard Certification 1,850 2,110 1,560 2,000 1,500 -25.0%101-34740-0000 TLCF Concessions - 531 6,412 21,900 6,000 -72.6%101-34785-0000 Park User Fees 4,891 5,082 7,435 6,000 6,000 0.0%101-34790-0000 Public Safety Ctr Community Rm 178 140 - 200 150 -25.0%101-34800-0000 Code Enforcement Charges 1,540 988 1,050 1,500 1,000 -33.3%101-34980-0000 Other Service Charges 1,242 863 390 1,000 1,000 0.0%101-34985-0000 Service Charge - Fire Response 300 13,000 6,005 15,000 10,000 -33.3%101-34990-0000 Administrative Charges 4,655 7,275 4,616 7,500 7,500 0.0%101-35101-0000 Court Fines 10,135 18,039 37,849 22,500 22,500 0.0%101-36210-0000 Interest Earnings 6,500 389,233 293,669 40,000 60,000 50.0%101-36216-0000 Investment Income 32,496 (82,720) 10,692 30,000 30,000 0.0%101-36219-0000 Rents - Property 26,350 27,501 28,900 27,500 27,500 0.0%101-36221-0000 Rents - Other 40,800 30,600 30,600 40,800 40,800 0.0%101-36230-0000 Contributions - Charitable 3,043 10,648 40,773 10,000 10,000 0.0%101-36231-0000 Donations/Contributions - Fire - - 100 - - 0.0%

BUDGET SUMMARYGENERAL

Revenues and Expenditures

24



BUDGET SUMMARYGENERAL


101-36235-0000 Misc. Revenue - Fire Dis 46,616 40,476 37,236 60,000 62,000 3.3%101-36236-0000 Misc. Revenue - Vending 913 1,063 821 1,000 1,000 0.0%101-36240-0000 Assessment Searches 6,704 5,250 4,970 6,000 6,000 0.0%101-36243-0000 SCDIU Reimbursement - Police - 31,751 44,058 50,000 51,128 2.3%101-36244-0000 Misc Refund/Reimbursements 11,627 17,019 968 1,300 1,300 0.0%101-36245-0000 POST Reimbursement-State of MN 5,087 15,312 16,901 5,000 15,000 200.0%101-36250-0000 Miscellaneous Revenue 5,030 3,467 1,379 4,000 4,000 0.0%101-39202-0000 Transfer - Electric Fund 285,000 285,000 213,750 285,000 285,000 0.0%101-39203-0000 Transfer - Sanitary Sewer 116,468 116,468 87,351 116,468 116,468 0.0%101-39204-0000 Transfer - Storm Water 6,400 6,400 4,800 6,400 6,400 0.0%101-39208-0000 Transfer - Water Fund 27,250 27,250 20,438 27,250 27,250 0.0%101-39209-0000 Transfer - Electric Fund Admin 143,000 143,000 107,250 143,000 203,000 42.0%101-39218-0000 Transfer - Closing Fund 54,341 - - - - 0.0%

Total Revenues 8,080,439$ 8,903,596$ 7,134,149$ 9,231,171$ 9,340,130$ 1.2%

Expenditures101-41110-0000 Legislative 159,884$ 161,382$ 180,786$ 198,135$ 197,714$ -0.2%101-41320-0000 Administration 311,642 261,371 230,626 351,450 345,314 -1.7%101-41410-0000 Elections 6,721 18,629 6,793 - 25,950 100.0%101-41500-0000 Finance 355,073 371,630 322,748 375,512 378,667 0.8%101-41600-0000 Law 106,737 87,192 91,803 105,000 105,000 0.0%101-41920-0000 Information Technology 151,059 114,533 117,930 153,000 163,070 6.6%101-41940-0000 City Hall Building & Grounds 105,140 124,800 77,618 147,742 147,542 -0.1%101-41950-0000 Community Development 251,406 280,724 226,104 275,978 315,954 14.5%101-42100-0000 Police 1,840,310 2,111,945 2,010,784 2,200,765 2,337,099 6.2%101-42150-0000 Community Service 30,088 30,389 24,914 33,729 33,729 0.0%101-42200-0000 Fire 484,244 587,194 444,258 547,618 545,545 -0.4%101-42300-0000 Civil Defense Operations 5,901 3,488 6,068 5,000 6,000 20.0%101-42400-0000 Building and Code Compliance 254,104 258,098 231,512 281,151 272,389 -3.1%101-43000-0000 Engineering 368,000 359,575 384,962 487,414 501,909 3.0%101-43100-0000 Street Maintenance 644,241 703,942 747,202 834,499 802,220 -3.9%101-43125-0000 Snow Removal 136,622 264,682 294,695 232,060 251,301 8.3%101-43160-0000 Street Lighting 102,255 33,580 - - - 0.0%101-43170-0000 Traffic Signs & Markings 36,581 62,291 30,466 48,828 49,814 2.0%101-43220-0000 Street Cleaning 53,745 45,939 34,695 56,772 58,414 2.9%101-45100-0000 Recreation 100,000 102,563 109,910 128,439 100,000 -22.1%101-45130-0000 Waterpark Operations 246,198 265,166 277,382 247,312 270,585 9.4%101-45180-0000 Tink Larson Community Field - - - - 18,918 100.0%101-45200-0000 Park Maintenance 567,459 614,795 544,285 598,792 629,409 5.1%101-45500-0000 Waseca Lesueur Regional Librar 33,670 31,433 29,516 34,800 38,800 11.5%101-45600-0000 Transportation 20,400 20,400 - - - 0.0%101-49210-0000 Non Departmental General Expen 7,322 25,473 1,624 - - 0.0%101-49220-0000 Insurance (458) (34) (7) - - 0.0%101-49244-0000 Flexible Benefit Plan 1,707 2,266 - - - 0.0%

Transfer - 2014 B Refunding 163,525 164,525 - - - 0.0%101-49300-0000 Transfers 1,503,017 1,645,945 1,025,083 1,887,176 1,744,787 -7.5%

Total Expenditures 8,046,591$ 8,753,919$ 7,451,757$ 9,231,172$ 9,340,130$ 1.2%

Total inc./(dec.) in fund balance 33,848 149,677 (317,608) (1) 0

25

20192017 2018 YTD as of 2019 2020 PERCENT

ACTUAL ACTUAL 11/30/2019 BUDGET BUDGET CHANGE

Expenditures Personnel

101-41110-1010 Regular Employees 51,000$ 51,425$ 45,445$ 51,000$ 51,000$ 0.0%101-41110-1200 FICA 1,415 1,427 1,522 1,415 1,415 0.0%101-41110-1210 PERA 1,409 1,421 1,045 1,409 1,409 0.0%101-41110-1220 Medicare 739 746 659 740 740 0.0%101-41110-1510 Worker's Comp Expense 2,181 2,084 2,484 371 2,000 439.1%

Total Personnel 56,744 57,103 51,155 54,935 56,564 3.0%

Supplies101-41110-2000 Office Supplies 167 61 72 200 200 0.0%101-41110-2170 General Supplies 35 - 25 - - 0.0%

Total Supplies 202 61 97 200 200 0.0%

Services & Charges101-41110-3100 Contractual Services - 6,507 - - - 0.0%101-41110-3200 Communications 5,660 1,657 2,352 2,000 4,500 125.0%101-41110-3300 Conferences and Schools 2,105 2,745 494 2,000 2,000 0.0%101-41110-3350 Car Allowance/Mileage 443 - - 500 500 0.0%101-41110-3400 Publishing and Advertising 883 366 - 800 500 -37.5%101-41110-3500 Printing and Publishing 651 1,975 2,701 1,250 2,600 108.0%

Total Services and Charges 9,742 13,250 5,547 6,550 10,100 54.2%

Charges101-41110-4330 Dues and Subscriptions 27,551 21,159 23,680 27,000 27,000 0.0%101-41110-4440 Lodging Tax Payment to TVB 28,329 26,343 19,919 23,750 23,750 0.0%101-41110-4450 Community/Special Projects 4,317 11,616 28,139 31,000 27,750 -10.5%101-41110-4455 Community Enhancements 33,000 31,850 31,850 34,100 31,850 -6.6%101-41110-4460 Human Rights Commission - - - 200 100 -50.0%101-41110-4730 Community Transportation - - 20,400 20,400 20,400 0.0%

Total Charges 93,197 90,968 123,988 136,450 130,850 -4.1%

TOTAL EXPENDITURES 159,885$ 161,382$ 180,787$ 198,135$ 197,714$ -0.2%

LEGISLATIVE41110

2020 Budget

26

20192017 2018 YTD as of 2019 2020 PERCENT



101-41320-1010 Regular Employees 186,746$ 120,403$ 140,553$ 218,818$ 213,403$ -2.5%101-41320-1020 Overtime 1,516 176 798 1,105 1,205 9.0%101-41320-1070 Car/Mileage Allowance 3,634 2,130 3,270 3,600 3,600 0.0%101-41320-1090 Cellphone Reimbursement 540 320 491 540 540 0.0%101-41320-1110 Severance Pay - 1,043 - - - 0.0%101-41320-1200 FICA 11,899 7,497 8,811 13,892 13,562 -2.4%101-41320-1210 PERA 14,120 8,186 10,601 16,494 16,096 -2.4%101-41320-1220 Medicare 2,783 1,753 2,061 3,249 3,172 -2.4%101-41320-1250 Insurance Rebate - Health 2,400 1,000 - 1,200 - -100.0%101-41320-1300 Insurance 20,153 13,958 17,721 38,273 25,483 -33.4%101-41320-1310 VEBA/HSA Trust Funding 5,177 4,181 5,974 10,931 11,985 9.6%101-41320-1330 Life Insurance 546 280 356 642 582 -9.3%101-41320-1340 Disability Insurance 800 421 681 858 686 -20.0%101-41320-1510 Worker's Comp Expense 8,024 5,972 7,419 2,698 6,000 122.4%

Total Personnel 258,338 167,320 198,736 312,300 296,314 -5.1%

Supplies101-41320-2000 Office Supplies 432 2,863 1,324 1,000 500 -50.0%101-41320-2170 General Supplies 7,088 451 173 - - 0.0%

Total Supplies 7,520 3,314 1,497 1,000 500 -50.0%

Services & Charges101-41320-3000 Professional Services 38,234 85,462 2,628 10,000 10,000 0.0%101-41320-3100 Contractual Services 352 195 147 500 300 -40.0%101-41320-3150 Moving Costs - - - 300 3,000 900.0%101-41320-3200 Communications 299 371 178 300 300 0.0%101-41320-3300 Conferences and Schools 2,921 649 6,076 2,500 6,000 140.0%101-41320-3350 Car Allowance/Mileage 929 354 223 50 700 1300.0%101-41320-3400 Publishing and Advertising 1,436 1,430 1,490 2,500 2,500 0.0%101-41320-3500 Printing and Publishing 184 - - - - 0.0%


Charges101-41320-4330 Dues and Subscriptions 483 1,176 1,170 1,500 1,700 13.3%101-41320-4780 Personnel Projects - - - 2,000 - -100.0%101-41320-4930 Employee Recognition - - 450 1,000 1,000 0.0%101-41320-4940 Safety Program - - 17,096 16,500 22,000 33.3%101-41320-4945 Vending 937 1,103 934 1,000 1,000 0.0%101-41320-4950 Computer Financing Account 9 - - - - 0.0%

Total Charges 1,429 2,279 19,650 22,000 25,700 16.8%


413202020 Budget

ADMINISTRATION

27

20192017 2018 YTD as of 2019 2020 PERCENT



101-41410-1030 Part-time Employees -$ 11,436$ 6,342$ -$ 15,600$ 100.0%Total Personnel - 11,436 6,342 - 15,600 100.0%

Supplies101-41410-2000 Office Supplies 721 89 351 - 350 100.0%

Total Supplies 721 89 351 - 350 100.0%

Services & Charges101-41410-3100 Contractual Services 6,000 6,631 100 - 9,500 100.0%101-41410-3400 Publishing and Advertising - 473 - - 500 100.0%

Total Services and Charges 6,000 7,104 100 - 10,000 100.0%

TOTAL EXPENDITURES 6,721$ 18,629$ 6,793$ -$ 25,950$ 100.0%

2020 Budget41410

ELECTIONS

28

20192017 2018 YTD as of 2019 2020 PERCENT



101-41500-1010 Regular Employees 212,919$ 220,381$ 163,000$ 226,947$ 230,033$ 1.4%101-41500-1020 Overtime 708 1,217 2,221 1,100 1,250 13.6%101-41500-1030 Part-time Employees 8,562 5,811 1,173 - - 0.0%101-41500-1090 Cellphone Reimbursement 540 545 401 540 540 0.0%101-41500-1110 Severance Pay 1,759 - - - - 0.0%101-41500-1200 FICA 12,992 13,011 9,188 14,172 14,373 1.4%101-41500-1210 PERA 15,663 16,709 12,126 17,104 17,346 1.4%101-41500-1220 Medicare 3,038 3,043 2,149 3,315 3,361 1.4%101-41500-1250 Insurance Rebate - Health 1,900 1,200 - - - 0.0%101-41500-1300 Insurance 35,628 46,459 42,500 55,605 47,228 -15.1%101-41500-1310 VEBA/HSA Trust Funding 14,426 15,018 14,462 17,748 19,649 10.7%101-41500-1330 Life Insurance 734 774 564 740 800 8.1%101-41500-1340 Disability Insurance 847 839 714 893 887 -0.7%101-41500-1510 Worker's Comp Expense 9,582 8,911 9,710 3,248 8,900 174.0%101-41500-1600 Flexible Benefit Plan - - 6,169 2,400 5,000 108.3%

Total Personnel 319,298 333,918 264,377 343,812 349,367 1.6%

Supplies101-41500-2000 Office Supplies 1,000 754 353 750 500 -33.3%101-41500-2190 Safety Equipment 1,519 - 175 - - 0.0%101-41500-2200 Wellness Program 5,670 5,444 2,011 5,500 4,500 -18.2%

Total Supplies 8,189 6,198 2,539 6,250 5,000 -20.0%

Services & Charges101-41500-3000 Professional Services 16,772 25,835 38,774 16,750 16,750 0.0%101-41500-3100 Contractual Services 3,138 184 12,577 900 500 -44.4%101-41500-3200 Communications 1,243 1,148 628 1,500 1,200 -20.0%101-41500-3300 Conferences and Schools 4,447 1,350 1,941 4,000 4,000 0.0%101-41500-3350 Car Allowance/Mileage 502 323 247 600 500 -16.7%101-41500-3400 Publishing and Advertising 304 494 671 600 500 -16.7%101-41500-3500 Printing and Publishing 439 - 724 500 250 -50.0%

Total Services and Charges 26,845 29,334 55,562 24,850 23,700 -4.6%

Charges101-41500-4310 Cash Over/Short (6) 1,621 - - - 0.0%101-41500-4330 Dues and Subscriptions 746 559 270 600 600 0.0%

Total Charges 740 2,180 270 600 600 0.0%

TOTAL EXPENDITURES 355,072$ 371,630$ 322,748$ 375,512$ 378,667$ 0.8%

2020 Budget41500

FINANCE

29

20192017 2018 YTD as of 2019 2020 PERCENT


Expenditures

Services & Charges101-41600-3000 Professional Services 104,018$ 85,530$ 89,732$ 100,000$ 100,000$ 0.0%101-41600-3100 Contractual Services 2,719 1,662 2,071 5,000 5,000 0.0%



2020 Budget41600LAW

30

20192017 2018 YTD as of 2019 2020 PERCENT


ExpendituresSupplies

101-41920-2050 Computer Supplies 23,458$ 15,854$ 17,744 35,000$ 23,000$ -34.3%Total Supplies 23,458 15,854 17,744 35,000 23,000 -34.3%

Services & Charges101-41920-3100 Contractual Services 90,251 75,565 75,128 83,000 110,070 32.6%


Charges101-41920-4950 Software License Fees 37,350 23,114 25,058 35,000 30,000 -14.3%

Total Charges 37,350 23,114 25,058 35,000 30,000 -14.3%


2020 Budget41920

INFORMATION TECHNOLOGY

31

20192017 2018 YTD as of 2019 2020 PERCENT



101-41940-2000 Office Supplies 2,634$ 4,322$ 4,170$ 4,000$ 4,000$ 0.0%101-41940-2050 Computer Supplies - 2,682 - - - 0.0%101-41940-2120 Motor Fuels 181 90 95 - - 0.0%101-41940-2170 General Supplies 4,232 3,713 4,589 6,000 6,000 0.0%101-41940-2230 Bldg. Repair/Maint. Supplies 636 1,075 1,594 5,000 5,000 0.0%

Total Supplies 7,683 11,882 10,448 15,000 15,000 0.0%

Services & Charges101-41940-3000 Professional Services 2,827 11,677 (2,151) 3,000 3,000 0.0%101-41940-3100 Contractual Services 38,927 42,573 29,950 39,500 39,500 0.0%101-41940-3200 Communications 3,778 2,710 2,694 6,000 6,000 0.0%101-41940-3610 General Liability 9,597 9,043 6,105 12,042 12,042 0.0%101-41940-3800 Utilities 25,774 31,001 20,251 33,000 32,000 -3.0%


Charges101-41940-4000 Repair and Maintenance 16,553 15,914 10,320 39,200 40,000 2.0%

Total Charges 16,553 15,914 10,320 39,200 40,000 2.0%


41940CITY HALL BUILDINGS & GROUNDS

2020 Budget

32

20192017 2018 YTD as of 2019 2020 PERCENT



101-41950-1010 Regular Employees 129,590$ 138,367$ 128,420$ 147,211$ 156,245$ 6.1%101-41950-1020 Overtime 869 1,260 1,360 2,990 2,660 -11.0%101-41950-1090 Cellphone Reimbursement 540 545 491 540 540 0.0%101-41950-1200 FICA 7,900 8,430 7,734 9,346 9,886 5.8%101-41950-1210 PERA 9,784 10,472 9,733 11,265 11,918 5.8%101-41950-1220 Medicare 1,848 1,971 1,809 2,186 2,312 5.8%101-41950-1250 Insurance Rebate - Health 2,796 2,796 - 2,796 - -100.0%101-41950-1300 Insurance 15,328 15,307 15,035 16,390 17,009 3.8%101-41950-1310 VEBA/HSA Trust Funding 5,307 6,665 8,775 6,737 9,912 47.1%101-41950-1330 Life Insurance 382 362 332 466 466 0.0%101-41950-1340 Disability Insurance 551 514 596 604 641 6.1%101-41950-1510 Worker's Comp Expense 5,413 5,335 6,839 1,793 5,500 206.7%

Total Personnel 180,308 192,024 181,124 202,324 217,089 7.3%

Supplies101-41950-2000 Office Supplies 139 1,082 341 1,600 1,250 -21.9%101-41950-2050 Computer Supplies 40 - - - - 0.0%101-41950-2170 General Supplies - 16 - 900 500 -44.4%

Total Supplies 179 1,098 341 2,500 1,750 -30.0%

Services & Charges101-41950-3000 Professional Services 8,814 10,955 17,019 20,000 24,000 20.0%101-41950-3100 Contractual Services - 4,278 286 - 500 100.0%101-41950-3200 Communications 186 718 87 500 500 0.0%101-41950-3300 Conferences and Schools 1,113 345 470 1,500 2,500 66.7%101-41950-3350 Car Allowance/Mileage 140 197 93 200 200 0.0%101-41950-3400 Publishing and Advertising 862 1,654 1,278 1,000 - -100.0%


Charges101-41950-4310 Tax Abatement Payments 59,806 46,156 23,078 47,954 69,415 44.8%101-41950-4500 Permits and Fees - 23,300 2,330 - - 0.0%

Total Charges 59,806 69,456 25,408 47,954 69,415 44.8%


2020 Budget41950

COMMUNITY DEVELOPMENT

33

20192017 2018 YTD as of 2019 2020 PERCENT



101-42100-1010 Regular Employees 1,142,005$ 1,304,272$ 1,225,988$ 1,388,321$ 1,479,191$ 6.5%101-42100-1020 Overtime 2,843 2,850 1,194 2,000 2,000 0.0%101-42100-1021 Overtime - Extra Shift 26,927 47,450 40,625 38,400 38,400 0.0%101-42100-1022 Overtime - Court Time 1,098 740 616 3,312 3,312 0.0%101-42100-1023 Overtime - Investigations 2,932 2,754 2,352 5,800 5,800 0.0%101-42100-1200 FICA 6,125 6,489 6,029 6,940 7,400 6.6%101-42100-1210 PERA 7,019 7,762 7,272 8,396 8,952 6.6%101-42100-1220 Medicare 15,740 18,253 16,753 19,151 20,421 6.6%101-42100-1230 PERA (Police & Fire) 173,752 202,036 198,962 215,522 239,830 11.3%101-42100-1250 Insurance Rebate - Health 20,000 20,000 - 18,000 - -100.0%101-42100-1300 Insurance 107,421 133,876 155,762 170,830 161,563 -5.4%101-42100-1301 Insurance - PERA Disabilitant 19,757 13,216 9,470 30,697 33,767 10.0%101-42100-1310 VEBA/HSA Trust Funding 55,504 69,495 81,209 66,536 85,916 29.1%101-42100-1330 Life Insurance 3,696 3,894 3,630 3,900 3,900 0.0%101-42100-1340 Disability Insurance 4,622 4,775 5,633 5,664 6,037 6.6%101-42100-1410 Unemployment (80) 13 - - - 0.0%101-42100-1510 Worker's Comp Expense 50,195 51,424 67,645 27,536 54,000 96.1%

Total Personnel 1,639,556 1,889,299 1,823,140 2,011,005 2,150,489 6.9%

Supplies101-42100-2000 Office Supplies 5,054 2,536 2,432 4,500 4,000 -11.1%101-42100-2050 Computer Supplies 20 291 - - - 0.0%101-42100-2120 Motor Fuels 23,302 28,374 22,679 20,000 20,000 0.0%101-42100-2170 General Supplies 4,403 4,803 4,126 4,000 4,000 0.0%101-42100-2180 Uniforms 22,335 20,334 15,067 16,000 16,000 0.0%101-42100-2190 Safety Equipment 3,126 12,708 6,446 3,100 3,100 0.0%101-42100-2210 Equipment Parts 233 2,583 260 500 500 0.0%101-42100-2220 Vehicle Maintenance 1,059 890 393 1,500 1,200 -20.0%101-42100-2230 Bldg. Repair/Maint. Supplies 2,962 5,740 2,412 1,600 1,600 0.0%101-42100-2240 Central Garage Charges 22,954 19,237 16,547 15,000 15,000 0.0%

Total Supplies 85,448 97,496 70,362 66,200 65,400 -1.2%

Services & Charges101-42100-3000 Professional Services 3,111 3,310 1,183 3,000 2,000 -33.3%101-42100-3100 Contractual Services 23,640 28,583 29,660 31,000 31,000 0.0%101-42100-3200 Communications 16,074 16,673 16,030 13,000 13,000 0.0%101-42100-3250 Shared Records/Communications 8,066 8,245 8,342 9,000 9,000 0.0%101-42100-3300 Conferences and Schools 16,756 15,387 15,146 20,000 20,000 0.0%101-42100-3400 Publishing and Advertising 496 164 - 450 250 -44.4%101-42100-3500 Printing and Publishing 662 1,080 600 450 400 -11.1%101-42100-3610 General Liability 20,081 26,617 20,150 19,360 19,360 0.0%101-42100-3800 Utilities 11,033 9,200 9,449 10,000 10,000 0.0%


Charges101-42100-4040 Repair/Maintenance - Equipment 3,796 3,789 2,116 4,000 2,000 -50.0%101-42100-4330 Dues and Subscriptions 2,095 2,178 2,296 2,000 2,000 0.0%101-42100-4340 Drug Investigation and Forfeit (320) 258 - 500 500 0.0%101-42100-4370 SWAT Program Costs 4,480 2,959 8,157 5,000 6,000 20.0%101-42100-4600 Dare Program 2,354 3,041 2,745 3,000 3,000 0.0%101-42100-4620 Police Liaison Costs 507 - - 300 300 0.0%101-42100-4640 Prevention Programs 2,474 2,669 1,409 1,500 1,500 0.0%101-42100-4650 Police Separation Contribution - 1,000 - 1,000 900 -10.0%

Total Charges 15,386 15,894 16,723 17,300 16,200 -6.4%

TOTAL EXPENDITURES 1,840,309$ 2,111,948$ 2,010,785$ 2,200,765$ 2,337,099$ 6.2%

2020 Budget42100

POLICE

34

20192017 2018 YTD as of 2019 2020 PERCENT



101-42150-1040 Crossing Guards 16,690 16,530 14,484 17,584 17,584 0.0%101-42150-1200 FICA 1,035 1,025 900 1,090 1,090 0.0%101-42150-1220 Medicare 242 240 210 255 255 0.0%

Total Personnel 17,967 17,795 15,594 18,929 18,929 0.0%

Supplies101-42150-2170 General Supplies - - - 400 400 0.0%101-42150-2180 Uniforms 54 - - 800 800 0.0%

Total Supplies 54 - - 1,200 1,200 0.0%




2020 Budget42150

COMMUNITY SERVICE

35

20192017 2018 YTD as of 2019 2020 PERCENT



101-42200-1010 Regular Employees 137,494$ 151,542$ 131,179$ 166,736$ 171,738$ 3.0%101-42200-1020 Overtime 47,724 51,066 34,441 51,999 51,999 0.0%101-42200-1030 Part-time Employees 62,312 97,687 85,525 94,696 94,696 0.0%101-42200-1100 Longevity 910 - - - - 0.0%101-42200-1200 FICA 3,242 4,867 4,468 5,685 5,685 0.0%101-42200-1210 PERA 37 - - 1,050 1,050 0.0%101-42200-1220 Medicare 3,465 4,209 3,521 4,545 4,617 1.6%101-42200-1230 PERA (Police & Fire) 29,207 32,943 28,073 37,584 40,133 6.8%101-42200-1250 Insurance Rebate - Health 1,200 1,200 - 1,200 - -100.0%101-42200-1300 Insurance 38,963 37,224 36,681 40,015 35,302 -11.8%101-42200-1310 VEBA/HSA Trust Funding 11,125 15,317 15,189 15,370 15,728 2.3%101-42200-1330 Life Insurance 627 594 545 900 900 0.0%101-42200-1340 Disability Insurance 597 613 712 741 762 2.8%101-42200-1510 Worker's Comp Expense 10,517 11,007 13,436 18,822 11,000 -41.6%

Total Personnel 347,420 408,269 353,770 439,343 433,610 -1.3%

Supplies101-42200-2000 Office Supplies 604 326 52 500 500 0.0%101-42200-2050 Computer Supplies 140 - - 200 200 0.0%101-42200-2120 Motor Fuels 2,230 3,224 1,958 4,000 4,000 0.0%101-42200-2151 Fire Dept. Grant Expend. - 2,277 - - - 0.0%101-42200-2160 Extinguisher Supplies 1,530 2,568 309 1,600 600 -62.5%101-42200-2170 General Supplies 11,767 3,364 3,506 4,500 4,500 0.0%101-42200-2180 Uniforms 18,267 15,866 13,649 19,000 21,000 10.5%101-42200-2190 Safety Equipment 2,859 2,036 6,563 1,500 1,500 0.0%101-42200-2210 Equipment Parts 3,361 1,497 5,108 2,000 2,000 0.0%101-42200-2220 Vehicle Maintenance 183 638 30 - - 0.0%101-42200-2230 Bldg. Repair/Maint. Supplies 9,561 4,794 5,238 4,000 4,000 0.0%101-42200-2240 Central Garage Charges 16,192 43,519 7,679 15,000 14,000 -6.7%101-42200-2400 Small Tools - 332 8 250 - -100.0%101-42200-2410 Misc. Equipment - 7,509 - - - 0.0%

Total Supplies 66,694 87,950 44,100 52,550 52,300 -0.5%

Services & Charges101-42200-3100 Contractual Services 15,835 51,253 14,500 11,525 15,435 33.9%101-42200-3200 Communications 5,985 2,665 3,479 2,500 2,500 0.0%101-42200-3300 Conferences and Schools 4,045 2,028 4,407 4,000 4,000 0.0%101-42200-3310 Training/Special Drills 10,139 8,726 7,778 9,000 9,000 0.0%101-42200-3350 Car Allowance/Mileage 357 - - - - 0.0%101-42200-3400 Publishing and Advertising 2,206 615 - 200 200 0.0%101-42200-3610 General Liability 5,918 4,344 2,373 6,000 6,000 0.0%101-42200-3800 Utilities 15,072 17,651 13,051 15,000 15,000 0.0%


Charges101-42200-4000 Repair and Maintenance 6,125 418 113 5,000 5,000 0.0%101-42200-4040 Repair/Maintenance - Equipment - 178 15 - - 0.0%101-42200-4330 Dues and Subscriptions 4,450 3,096 674 2,500 2,500 0.0%

Total Charges 10,575 3,692 802 7,500 7,500 0.0%


2020 Budget42200FIRE

36

20192017 2018 YTD as of 2019 2020 PERCENT


ExpendituresCharges

101-42300-4000 Repair and Maintenance 5,901$ 3,488$ 6,068$ 5,000$ 6,000$ 20.0%Total Charges 5,901 3,488 6,068 5,000 6,000 20.0%


2020 Budget42300

CIVIL DEFENSE OPERATIONS

37

20192017 2018 YTD as of 2019 2020 PERCENT



101-42400-1010 Regular Employees 75,237$ 80,373$ 74,427$ 84,675$ 89,584$ 5.8%101-42400-1020 Overtime 284 1,370 625 990 990 0.0%101-42400-1030 Part-time Employees 6,003 5,261 (2,177) - - 0.0%101-42400-1200 FICA 4,373 4,984 4,327 5,311 5,616 5.7%101-42400-1210 PERA 5,664 6,118 5,629 6,425 6,793 5.7%101-42400-1220 Medicare 1,023 1,166 1,012 1,242 1,313 5.7%101-42400-1250 Insurance Rebate - Health 396 396 - 396 - -100.0%101-42400-1300 Insurance 15,428 17,555 17,299 18,871 14,440 -23.5%101-42400-1310 VEBA/HSA Trust Funding 6,908 6,990 6,932 7,166 6,720 -6.2%101-42400-1330 Life Insurance 258 263 241 266 266 0.0%101-42400-1340 Disability Insurance 307 297 344 347 367 5.8%101-42400-1510 Worker's Comp Expense 3,533 3,466 4,046 1,182 3,300 179.2%

Total Personnel 119,414 128,239 112,705 126,871 129,389 2.0%

Supplies101-42400-2000 Office Supplies 328 775 247 1,000 1,000 0.0%101-42400-2120 Motor Fuels 255 142 - 150 150 0.0%101-42400-2240 Central Garage Charges - - - 500 500 0.0%

Total Supplies 583 917 247 1,650 1,650 0.0%

Services & Charges101-42400-3000 Professional Services 126,037 124,957 116,691 146,880 135,000 -8.1%101-42400-3100 Contractual Services 6,470 2,376 880 4,000 4,500 12.5%101-42400-3200 Communications 731 986 517 1,000 1,000 0.0%101-42400-3300 Conferences and Schools 411 432 217 300 400 33.3%101-42400-3350 Car Allowance/Mileage 156 - - - - 0.0%101-42400-3500 Printing and Publishing 120 - 112 200 200 0.0%101-42400-3610 General Liability 162 160 95 150 150 0.0%


Charges101-42400-4330 Dues and Subscriptions 20 30 50 100 100 0.0%

Total Charges 20 30 50 100 100 0.0%


42400BUILDING & CODE COMPLIANCE

2020 Budget

38

20192017 2018 YTD as of 2019 2020 PERCENT



101-43000-1010 Regular Employees 252,027$ 221,272$ 265,112$ 314,962$ 331,060$ 5.1%101-43000-1020 Overtime 60 1,257 99 3,020 3,020 0.0%101-43000-1030 Part-time Employees - - - 7,200 7,200 0.0%101-43000-1070 Car/Mileage Allowance 1,800 2,175 2,725 3,000 3,000 0.0%101-43000-1090 Cellphone Reimbursement 1,906 1,206 1,026 1,906 1,906 0.0%101-43000-1200 FICA 15,478 13,745 16,186 20,465 21,464 4.9%101-43000-1210 PERA 18,907 15,732 19,891 24,389 25,596 4.9%101-43000-1220 Medicare 3,620 3,215 3,785 4,786 5,020 4.9%101-43000-1250 Insurance Rebate - Health 4,008 3,432 - 3,444 - -100.0%101-43000-1300 Insurance 25,201 31,913 36,080 38,556 32,982 -14.5%101-43000-1310 VEBA/HSA Trust Funding 13,350 11,568 13,607 12,216 17,525 43.5%101-43000-1330 Life Insurance 959 890 884 874 874 0.0%101-43000-1340 Disability Insurance 1,109 1,009 1,278 1,291 1,357 5.1%101-43000-1510 Worker's Comp Insurance 10,784 8,491 14,059 13,605 13,605 0.0%

Total Personnel 349,209 315,905 374,732 449,714 464,609 3.3%

Supplies101-43000-2000 Office Supplies 748 1,186 409 2,000 2,000 0.0%101-43000-2050 Computer Supplies 8 5 - 1,000 1,000 0.0%101-43000-2120 Motor Fuels 666 715 590 1,500 1,000 -33.3%101-43000-2170 General Supplies 568 1,532 1,745 1,800 2,000 11.1%101-43000-2190 Safety Equipment 605 732 188 1,000 1,000 0.0%101-43000-2210 Equipment Parts - 4 - 500 200 -60.0%101-43000-2220 Vehicle Maintenance - 32 - 200 200 0.0%101-43000-2240 Central Garage Charges 273 2,015 253 500 500 0.0%

Total Supplies 2,868 6,221 3,185 8,500 7,900 -7.1%

Services & Charges101-43000-3000 Professional Services 3,307 689 320 10,000 10,000 0.0%101-43000-3100 Contractual Services 7,448 25,733 186 9,000 9,000 0.0%101-43000-3200 Communications 1,262 2,734 1,879 1,500 2,000 33.3%101-43000-3300 Conferences and Schools 2,153 4,181 2,470 4,000 4,000 0.0%101-43000-3350 Car Allowance/Mileage 322 62 - - - 0.0%101-43000-3400 Publishing and Advertising - 1,778 575 1,200 1,200 0.0%101-43000-3610 General Liability 696 808 546 600 700 16.7%


Charges101-43000-4040 Repair/Maintenance - Equipment 336 547 220 2,000 1,500 -25.0%101-43000-4330 Dues and Subscriptions 400 918 850 900 1,000 11.1%

Total Charges 736 1,465 1,070 2,900 2,500 -13.8%


2020 Budget43000

ENGINEERING

39

20192017 2018 YTD as of 2019 2020 PERCENT



101-43100-1010 Regular Employees 239,514$ 248,636$ 253,271$ 299,536$ 319,686$ 6.7%101-43100-1020 Overtime 904 2,908 2,300 2,246 2,246 0.0%101-43100-1030 Part-time Employees 1,140 - - - - 0.0%101-43100-1090 Cellphone Reimbursement 2,371 2,577 2,387 2,678 2,678 0.0%101-43100-1110 Severance Pay - 7,924 - - - 0.0%101-43100-1200 FICA 14,783 15,349 15,080 19,073 20,322 6.5%101-43100-1210 PERA 17,945 18,756 19,166 22,871 24,383 6.6%101-43100-1220 Medicare 3,457 3,590 3,527 4,461 4,753 6.6%101-43100-1250 Insurance Rebate - Health 4,596 4,488 - 3,948 - -100.0%101-43100-1300 Insurance 30,455 39,471 46,178 50,376 46,439 -7.8%101-43100-1310 VEBA/HSA Trust Funding 13,837 16,925 21,169 20,027 23,347 16.6%101-43100-1330 Life Insurance 1,006 1,053 998 992 992 0.0%101-43100-1340 Disability Insurance 974 1,046 1,206 1,228 1,311 6.7%101-43100-1510 Worker's Comp Expense 15,430 15,108 23,313 16,163 16,163 0.0%

Total Personnel 346,412 377,831 388,595 443,599 462,320 4.2%

Supplies101-43100-2000 Office Supplies 452 813 120 1,000 1,000 0.0%101-43100-2120 Motor Fuels 32,785 37,278 50,357 49,000 43,000 -12.2%101-43100-2170 General Supplies 44,283 41,907 34,379 50,000 50,000 0.0%101-43100-2171 Street Patching 62,709 62,402 65,453 60,000 55,000 -8.3%101-43100-2172 Street Enchancements - - 53,432 50,000 - -100.0%101-43100-2180 Uniforms 7,733 9,891 8,868 8,500 9,000 5.9%101-43100-2190 Safety Equipment 511 12 - - - 0.0%101-43100-2210 Equipment Parts - - - 500 500 0.0%101-43100-2220 Vehicle Maintenance - 320 - 500 500 0.0%101-43100-2230 Bldg. Repair/Maint. Supplies 6,020 8,852 5,564 10,000 10,000 0.0%101-43100-2240 Central Garage Charges 91,447 105,192 79,341 83,000 82,500 -0.6%101-43100-2400 Small Tools 121 1,923 1,573 1,500 1,500 0.0%

Total Supplies 246,061 268,590 299,087 314,000 253,000 -19.4%

Services & Charges101-43100-3000 Professional Services - - 1,120 - - 0.0%101-43100-3100 Contractual Services 7,937 10,643 16,294 20,000 18,000 -10.0%101-43100-3101 Mosquito Spraying 17,075 19,125 20,275 20,000 30,000 50.0%101-43100-3200 Communications 621 289 292 1,500 1,500 0.0%101-43100-3300 Conferences and Schools 225 - 300 1,500 1,500 0.0%101-43100-3400 Publishing and Advertising - 381 - 300 300 0.0%101-43100-3610 General Liability 7,704 6,635 5,199 12,300 12,300 0.0%101-43100-3800 Utilities 17,197 20,446 16,040 20,000 22,000 10.0%


Charges101-43100-4000 Repair and Maintenance 285 - - 500 500 0.0%101-43100-4040 Repair/Maintenance - Equipment - - - 500 500 0.0%101-43100-4330 Dues and Subscriptions 200 - - 300 300 0.0%101-43100-4940 Safety Program 524 - - - - 0.0%

Total Charges 1,009 - - 1,300 1,300 0.0%


2020 Budget

STREET MAINTENANCE43100

40

20192017 2018 YTD as of 2019 2020 PERCENT



101-43125-1010 Regular Employees 50,930$ 89,958$ 95,277$ 81,971$ 87,489$ 6.7%101-43125-1020 Overtime 750 4,653 15,441 4,166 4,166 0.0%101-43125-1030 Part-time Employees 296 - - - - 0.0%101-43125-1090 Cellphone Reimbursement 643 708 655 734 734 0.0%101-43125-1200 FICA 3,190 5,697 6,558 5,226 5,567 6.5%101-43125-1210 PERA 3,876 7,082 8,304 6,266 6,680 6.6%101-43125-1220 Medicare 746 1,332 1,534 1,222 1,302 6.6%101-43125-1250 Insurance Rebate - Health 1,236 1,208 - 1,068 - -100.0%101-43125-1300 Insurance 8,828 11,116 12,817 14,009 13,223 -5.6%101-43125-1310 VEBA/HSA Trust Funding 3,777 4,655 5,776 5,459 6,509 19.2%101-43125-1330 Life Insurance 276 288 272 272 272 0.0%101-43125-1340 Disability Insurance 268 286 330 336 359 6.7%

Total Personnel 74,816 126,983 146,964 120,729 126,301 4.6%

Supplies101-43125-2120 Motor Fuels 6,096 27,683 18,019 15,000 20,000 33.3%101-43125-2170 General Supplies 26,217 37,812 35,429 36,100 40,000 10.8%101-43125-2240 Central Garage Charges 17,608 43,430 35,583 40,231 40,000 -0.6%

Total Supplies 49,921 108,925 89,031 91,331 100,000 9.5%




2020 Budget43125

SNOW REMOVAL

41

20192017 2018 YTD as of 2019 2020 PERCENT


ExpendituresServices & Charges

101-43160-3800 Utilities 102,255$ 33,580$ -$ -$ -$ 0.0%Total Services and Charges 102,255 33,580 - - - 0.0%

TOTAL EXPENDITURES 102,255$ 33,580$ -$ -$ -$ 0.0%

2020 Budget43160

STREET LIGHTING

42

20192017 2018 YTD as of 2019 2020 PERCENT



101-43170-1010 Regular Employees 14,496$ 21,317$ 8,720$ 16,317$ 17,415$ 6.7%101-43170-1020 Overtime 17 22 13 480 480 0.0%101-43170-1030 Part-time Employees 63 - - - - 0.0%101-43170-1090 Cellphone Reimbursement 130 140 130 146 146 0.0%101-43170-1200 FICA 891 1,273 518 1,039 1,107 6.5%101-43170-1210 PERA 999 1,595 655 1,245 1,328 6.7%101-43170-1220 Medicare 208 297 121 243 259 6.6%101-43170-1250 Insurance Rebate - Health 252 246 - 216 - -100.0%101-43170-1300 Insurance 1,622 2,127 2,459 2,728 2,491 -8.7%101-43170-1310 VEBA/HSA Trust Funding 754 920 1,154 1,093 1,263 15.6%101-43170-1330 Life Insurance 55 57 54 54 54 0.0%101-43170-1340 Disability Insurance 53 57 66 67 71 6.0%

Total Personnel 19,540 28,051 13,890 23,628 24,614 4.2%

Supplies101-43170-2170 General Supplies 10,325 23,985 8,158 12,000 12,000 0.0%101-43170-2210 Equipment Parts 82 - - 3,000 3,000 0.0%

Total Supplies 10,407 23,985 8,158 15,000 15,000 0.0%

Services & Charges101-43170-3100 Contractual Services 4,765 8,570 6,566 7,000 7,000 0.0%101-43170-3800 Utilities 1,869 1,685 1,852 3,200 3,200 0.0%



2020 Budget43170

TRAFFIC SIGNS, SIGNALS & MARKINGS

43

20192017 2018 YTD as of 2019 2020 PERCENT



101-43220-1010 Regular Employees 29,770$ 21,438$ 15,479$ 27,196$ 29,025$ 6.7%101-43220-1020 Overtime 28 5 22 192 192 0.0%101-43220-1030 Part-time Employees 106 - - - - 0.0%101-43220-1090 Cellphone Reimbursement 216 234 216 243 243 0.0%101-43220-1200 FICA 1,839 1,323 934 1,731 1,844 6.5%101-43220-1210 PERA 2,226 1,605 1,163 2,076 2,213 6.6%101-43220-1220 Medicare 430 309 218 405 431 6.4%101-43220-1250 Insurance Rebate - Health 420 410 - 360 - -100.0%101-43220-1300 Insurance 2,703 3,544 4,098 4,546 4,152 -8.7%101-43220-1310 VEBA/HSA Trust Funding 1,257 1,534 1,924 1,821 2,105 15.6%101-43220-1330 Life Insurance 91 96 91 90 90 0.0%101-43220-1340 Disability Insurance 88 95 109 112 119 6.3%

Total Personnel 39,174 30,593 24,254 38,772 40,414 4.2%

Supplies101-43220-2120 Motor Fuels - 1,015 - - - 0.0%101-43220-2170 General Supplies - 15 34 1,000 1,000 0.0%101-43220-2240 Central Garage Charges 14,570 14,317 10,407 17,000 17,000 0.0%

Total Supplies 14,570 15,347 10,441 18,000 18,000 0.0%


2020 Budget43220

STREET CLEANING

44

20192017 2018 YTD as of 2019 2020 PERCENT

ACTUAL ACTUAL 11/30/2019 BUDGET BUDGET CHANGEExpenditures

Personnel101-45100-1020 Overtime - - - 500 - -100.0%101-45100-1040 Part-time Concession Employees - 138 3,705.00 8,500 - -100.0%101-45100-1200 FICA - 9 230.00 558 - -100.0%101-45100-1220 Medicare - 2 54.00 131 - -100.0%101-45100-1510 Worker's Comp Expense - 3 149.00 - - 0.0%

Total Personnel - 152 4,138 9,689 - -100.0%Supplies

101-45100-2120 Motor Fuel - - - 250 - -100.0%101-45100-2170 General Supplies - 40 857 250 - -100.0%101-45100-2175 Janitorial Supplies - - 10 500 - -100.0%101-45100-2190 Programming / Special Events - - - 250 - -100.0%101-45100-2500 Concessions - 867 3,826 15,000 - -100.0%

Total Supplies - 907 4,693 16,250 - -100.0%Services & Charges

101-45100-3100 Contractual Services 100,000 - 100,000 100,000 100,000 0.0%101-45100-3200 Communications - - 253 - - 0.0%101-45100-3300 Conferences and Schools - - - 500 - -100.0%101-45100-3400 Publishing and Advertising - - 230 1,500 - -100.0%

Total Services and Charges 100,000 - 100,483 102,000 100,000 -2.0%Charges

101-45100-4500 Permits and Fees - - 597 500 - -100.0%Total Charges - - 597 500 - -100.0%


2020 Budget45100

RECREATION

45



Personnel101-45130-1010 Regular Employees 46,392$ 49,933$ 46,775$ 53,234$ 56,902$ 6.9%101-45130-1020 Overtime 104 129 301 500 500 0.0%101-45130-1030 Part-time Employees 69,643 70,565 66,435 60,000 70,000 16.7%101-45130-1040 Part-time Concession Employees - 14,929 26,685 10,000 15,000 50.0%101-45130-1090 Cellphone Reimbursement 432 436 392 540 540 0.0%101-45130-1200 FICA 6,951 8,140 8,655 7,085 8,862 25.1%101-45130-1210 PERA 3,479 3,745 3,508 3,993 4,268 6.9%101-45130-1220 Medicare 1,626 1,904 2,024 1,657 2,073 25.1%101-45130-1250 Insurance Rebate - Health - - - 960 - -100.0%101-45130-1300 Insurance 11,031 12,403 4,902 5,347 5,840 9.2%101-45130-1310 VEBA/HSA Trust Funding 4,800 4,800 3,120 2,443 3,403 39.3%101-45130-1330 Life Insurance 238 238 218 300 300 0.0%101-45130-1340 Disability Insurance - - 93 218 233 6.9%101-45130-1510 Worker's Comp Expense 4,951 4,182 5,263 2,951 4,580 55.2%

Total Personnel 149,647 171,404 168,371 149,228 172,501 15.6%

Supplies101-45130-2000 Office Supplies 1,973 2,073 1,548 1,750 1,750 0.0%101-45130-2120 Motor Fuel 64 134 655 300 300 0.0%101-45130-2165 Chemicals 7,243 10,630 13,841 13,000 13,000 0.0%101-45130-2170 General Supplies 2,275 1,404 2,915 2,000 1,500 -25.0%101-45130-2175 Janitorial Supplies 1,482 1,478 846 1,000 1,000 0.0%101-45130-2180 Uniforms (589) (471) 533 1,000 1,000 0.0%101-45130-2190 Safety Equipment - - - - 500 100.0%101-45130-2210 Equipment Parts - - 2,185 3,500 3,500 0.0%101-45130-2240 Central Garage Charges 670 1,319 2,711 2,000 2,000 0.0%101-45130-2410 Misc. Equipment 4,107 1,966 276 - - 0.0%101-45130-2500 Concessions 22,035 20,446 20,022 22,000 22,000 0.0%

Total Supplies 39,260 38,979 45,532 46,550 46,550 0.0%

Services & Charges101-45130-3000 Professional Services 3,493 963 967 1,500 1,500 0.0%101-45130-3100 Contractual Services 1,164 1,536 1,230 1,000 1,000 0.0%101-45130-3200 Communications 1,742 1,744 1,746 2,200 2,200 0.0%101-45130-3300 Conferences and Schools 1,845 1,296 778 1,800 1,800 0.0%101-45130-3350 Car Allowance/Mileage 292 143 143 300 300 0.0%101-45130-3400 Publishing and Advertising 751 827 399 1,250 1,250 0.0%101-45130-3610 General Liability 7,487 7,573 5,518 6,784 6,784 0.0%101-45130-3800 Utilities 32,170 32,944 36,103 27,000 27,000 0.0%


Charges101-45130-4000 Repair and Maintenance 7,623 5,834 15,291 8,000 8,000 0.0%101-45130-4310 Cash Over/Short (94) 47 (11) - - 0.0%101-45130-4330 Dues and Subscriptions 202 972 739 700 700 0.0%101-45130-4500 Permits and Fees 615 905 575 1,000 1,000 0.0%

Total Charges 8,346 7,758 16,594 9,700 9,700 0.0%

TOTAL EXPENDITURES 246,197 265,167 277,381 247,312 270,585 9.4%

2020 Budget45130

WATER PARK OPERATIONS

46



Personnel101-45180-1020 Overtime - - - - 200 100.0%101-45180-1040 Part-time Concession Employees - - - - 5,855 100.0%101-45180-1200 FICA - - - - 375 100.0%101-45180-1220 Medicare - - - - 88 100.0%101-45180-1510 Worker's Comp Expense - - - - 100 100.0%

Total Personnel - - - - 6,618 100.0%

Supplies101-45180-2120 Motor Fuel - - - - 3,000 100.0%101-45180-2175 Janitorial Supplies - - - - 1,000 100.0%101-45180-2210 Equipment Parts - - - - 1,000 100.0%101-45180-2500 Concessions - - - - 3,500 100.0%

Total Supplies - - - - 8,500 100.0%

Services & Charges101-45180-3200 Communications - - - - 1,000 100.0%101-45180-3400 Publishing and Advertising - - - - 100 100.0%101-45180-3800 Utilities - - - - 2,200 100.0%

Total Services and Charges - - - - 3,300 100.0%

Charges101-45180-4500 Permits and Fees - - - - 500 100.0%

Total Charges - - - - 500 100.0%

TOTAL EXPENDITURES - - - - 18,918 100.0%

Tink Larson Community Field Operations45180

2020 Budget

47

20192017 2018 YTD as of 2019 2020 PERCENT


Personnel101-45200-1010 Regular Employees 215,514$ 243,524$ 225,901$ 258,151$ 275,604$ 6.8%101-45200-1020 Overtime 10,810 2,433 5,418 6,000 6,000 0.0%101-45200-1030 Part-time Employees 59,895 61,732 58,993 60,000 71,000 18.3%101-45200-1090 Cellphone Reimbursement 2,043 2,197 2,060 2,268 2,268 0.0%101-45200-1110 Severance Pay 13,910 9,898 - - - 0.0%101-45200-1200 FICA 17,222 18,985 17,830 20,238 22,002 8.7%101-45200-1210 PERA 18,847 20,726 19,741 24,311 26,445 8.8%101-45200-1220 Medicare 4,028 4,440 4,170 4,733 5,146 8.7%101-45200-1250 Insurance Rebate - Health 3,200 4,500 - 5,040 - -100.0%101-45200-1300 Insurance 35,830 29,156 27,229 29,705 30,659 3.2%101-45200-1310 VEBA/HSA Trust Funding 9,992 12,067 15,756 12,069 17,867 48.0%101-45200-1330 Life Insurance 830 917 871 960 960 0.0%101-45200-1340 Disability Insurance 986 1,007 1,145 1,058 1,130 6.8%101-45200-1510 Worker's Comp Expense 12,147 10,886 13,676 7,856 10,500 33.7%

Total Personnel 405,254 422,468 392,790 432,389 469,581 8.6%

Supplies101-45200-2000 Office Supplies 148 228 103 400 400 0.0%101-45200-2050 Computer Supplies 50 - - - - 0.0%101-45200-2120 Motor Fuels 8,453 7,986 10,225 12,000 9,000 -25.0%101-45200-2170 General Supplies 21,801 32,937 25,017 24,850 24,000 -3.4%101-45200-2180 Uniforms 985 1,061 1,117 1,250 1,250 0.0%101-45200-2190 Safety Equipment 2,781 2,327 2,662 2,500 2,500 0.0%101-45200-2210 Equipment Parts 625 1,000 2,646 1,000 1,000 0.0%101-45200-2220 Vehicle Maintenance - 112 - - - 0.0%101-45200-2230 Bldg. Repair/Maint. Supplies 2,151 12,338 3,086 3,000 7,000 133.3%101-45200-2240 Central Garage Charges 22,072 22,110 17,337 17,000 17,000 0.0%101-45200-2280 Repair/Maintenance Supplies 3,999 4,166 3,494 4,000 - -100.0%101-45200-2400 Small Tools 1,644 1,635 1,705 1,500 1,500 0.0%

Total Supplies 64,709 85,900 67,392 67,500 63,650 -5.7%

Services & Charges101-45200-3000 Professional Services 1,000 - - - - 0.0%101-45200-3100 Contractual Services 32,786 26,987 22,872 27,000 31,000 14.8%101-45200-3200 Communications 38 586 2,002 2,000 1,000 -50.0%101-45200-3300 Conferences and Schools 949 1,821 2,003 2,500 2,000 -20.0%101-45200-3400 Publishing and Advertising 935 229 217 750 750 0.0%101-45200-3610 General Liability 12,908 27,014 19,459 14,728 14,728 0.0%101-45200-3800 Utilities 15,372 15,937 6,877 17,000 17,000 0.0%


Charges101-45200-4000 Repair and Maintenance 28,885 29,012 25,073 29,525 24,000 -18.7%101-45200-4040 Repair/Maintenance - Equipment 1,461 909 2,355 1,500 1,500 0.0%101-45200-4100 Rent 2,685 2,670 2,813 2,500 3,500 40.0%101-45200-4330 Dues and Subscriptions 262 525 319 700 700 0.0%101-45200-4940 Safety Program 216 737 114 700 - -100.0%

Total Charges 33,509 33,853 30,674 34,925 29,700 -15.0%


2020 Budget45200

PARK MAINTENANCE

48

20192017 2018 YTD as of 2019 2020 PERCENT



101-45500-2170 General Supplies 569$ 1,028$ 1,085$ 1,000$ 1,000$ 0.0%101-45500-2280 Repair/Maintenance Supplies 866 268 41 1,000 1,000 0.0%

Total Supplies 1,435 1,296 1,126 2,000 2,000 0.0%

Services & Charges101-45500-3100 Contractual Services 15,642 10,847 11,013 15,000 15,000 0.0%101-45500-3610 General Liability 978 984 549 800 800 0.0%101-45500-3800 Utilities 15,075 16,148 12,436 16,000 16,000 0.0%


Charges101-45500-4000 Repair and Maintenance 541 2,158 4,391 1,000 5,000 400.0%

Total Charges 541 2,158 4,391 1,000 5,000 400.0%


45500REGIONAL LIBRARY

2020 Budget

49

20192017 2018 YTD as of 2019 2020 PERCENT


ExpendituresCharges

101-45600-4730 Community Transportation 20,400$ 20,400$ - -$ -$ 0.0%Total Charges 20,400 20,400 - - - 0.0%


45600TRANSPORTATION

2020 Budget

50

20192017 2018 YTD as of 2019 2020 PERCENT


ExpendituresCharges

101-49210-4780 Personnel Projects 63$ 85$ -$ -$ -$ 0.0%101-49210-4930 Employee Recognition - 1,638 155 - - 0.0%101-49210-4940 Safety Program 3,089 14,211 - - - 0.0%101-49210-4990 Spring Clean-up 1,730 - - - - 0.0%101-49210-4991 Abandoned Property Clean-up - 9,540 - - - 0.0%101-49210-4992 County Ditch Assessment 2,441 - 1,469 - - 0.0%

Total Charges 7,323 25,474 1,624 - - 0.0%

TOTAL EXPENDITURES 7,323$ 25,474$ 1,624$ -$ -$ 0.0%

49210NON-DEPARTMENTAL GENERAL EXPENSE

2020 Budget

51

20192017 2018 YTD as of 2019 2020 PERCENT



101-49220-1540 Insurance Costs - COBRA (458) (34) (7) - - 0.0%Total Personnel (458) (34) (7) - - 0.0%

TOTAL EXPENDITURES (458)$ (34)$ (7)$ -$ -$ 0.0%

49220GENERAL FUND INSURANCE

2020 Budget

52

20192017 2018 YTD as of 2019 2020 PERCENT



101-49244-1600 Flexible Benefit Plan 1,707$ 2,266$ -$ -$ -$ 0.0%Total Personnel 1,707 2,266 - - - 0.0%


49244FLEXIBLE BENEFIT PLAN

2020 Budget

53

20192017 2018 YTD as of 2019 2020 PERCENT


ExpendituresTransfers

101-49300-7220 Transfer - Fire Relief 3,490$ 1,000$ -$ -$ 11,000$ 100.0%101-49300-7245 Transfer - Special Revenue - 54,341 - - - 0.0%101-49300-7250 Transfer - CIP Fund 797,468 769,468 428,016 570,688 870,688 52.6%101-49300-7270 Transfer - 2014A Debt Service - - - 371,050 - -100.0%101-49300-7280 Transfer - 2014B Refunding 163,525 164,525 - 105,600 - -100.0%101-49300-7380 Transfer - Equipment Replace. 460,800 597,987 441,914 589,219 614,219 4.2%101-49300-7395 Transfer - PFA Debt 181,445 181,392 140,339 187,119 181,215 -3.2%101-49300-7405 Transfer - PEG Channel 30,245 20,263 14,814 15,000 20,000 33.3%101-49300-7425 Transfer - Safe Haven 29,569 21,494 - 48,500 47,665 -1.7%

Total Transfers 1,666,542 1,810,470 1,025,083 1,887,176 1,744,787 -7.5%

TOTAL EXPENDITURES 1,666,542$ 1,810,470$ 1,025,083$ 1,887,176$ 1,744,787$ -7.5%

2020 Budget49300

TRANSFERS

54

SPECIAL REVENUE FUNDS The following Special Revenue funds are established to account for specific revenues or other sources earmarked for financing particular functions or activities as required by statute, charter provision or local ordinance: CLEAR LAKE PRESS: Established to account for interest payable to the City

from the Clear Lake Press business expansion and Delta Waseca (DEED) Grant, for downtown residential, rental and commercial rehabilitation.

WASECA REHAB PROGRAM 2015: Established to account for loans made from a

$100,000 authorized transfer from the Clear Lake Press fund.

TAX INCREMENT FINANCING FUNDS: Established to account for Tax Increment Financing

(TIF) activity. AIRPORT SPECIAL REVENUE FUND: Established to account for the municipal airport

operations. WASECA HOUSING FUND: Established to account for a tax abatement program

for housing project assistance.

HERITAGE PRESERVATION FUND: Established to account for the grant funding and expenditures relating to the Heritage Preservation of Waseca

POLICE RESERVE: Established to provide for donations and specific

operational costs for volunteer reserve activities.

POLICE FORFEITURE FUND: Established to provide for separate allocation of forfeiture, DUI, and other revenue sources that must be expended in accordance with State statute.

SAFE HAVEN GRANT FUND: Accounts for the funding and activity for the Safe

Haven: Supervised Visitation and Safe Exchange Grant.

FIREFIGHTERS RELIEF FUND: Established to administer property taxes and State

Aid for the Firefighters Relief Association. PEG CHANNEL FUND: Established to account for funding and maintaining a

public, educational, and governmental (PEG) access channel.

55



205-36205-0000 Interest on Loans 139 50 - 4 - -100.0%205-36210-0000 Interest Earnings 3,561 2,051 - 1,600 - -100.0%

Total Revenues 3,700 2,101 - 1,604 - -100.0%

ExpendituresServices & Charges205-46500-3001 Audit Fees 300 300 300 300 - -100.0%

Total Services and Charges 300 300 300 300 - -100.0%

Transfers205-46500-7200 Transfer out 43,261 - - - - 0.0%

Total Transfers 43,261 - - - -

TOTAL EXPENDITURES 43,561 300 300 300 - -100.0%CHANGE IN NET ASSETS (39,861)$ 1,801$ (300)$ 1,304$ -$

Revenues and ExpendituresBUDGET SUMMARY REPORTCLEAR LAKE PRESS FUND

56



212-36205-0000 Interest on Loans 71$ -$ -$ -$ -$ 0.0%212-36210-0000 Interest Earnings - 982 - - - 0.0%212-36250-0000 Miscellaneous Revenue - 50 - - - 0.0%212-39200-0000 Transfers In 55,864 - - - - 0.0%212-39310-0000 Loan Repayment 14,340 22,000 16,713 - - 0.0%

Total Revenues 70,275 23,032 16,713 - - 0.0%

ExpendituresServices & Charges212-46500-3000 Professional Services 348 300 - - - 0.0%

Total Services and Charges 348 300 - - - 0.0%

TOTAL EXPENDITURES 348 300 - - - 0.0%CHANGE IN NET ASSETS 69,927$ 22,732$ 16,713$ -$ -$

Revenues and ExpendituresBUDGET SUMMARY REPORTWASECA REHAB PROGRAM

57



222-33632-0000 County TIF Pmt. - Tax Settlem 13,077 13,077 13,077 13,076 13,077 0.0%222-36210-0000 Interest Earnings 241 178 - 100 100 0.0%

Total Revenues 13,318 13,255 13,077 13,176 13,177 -100.0%

ExpendituresPersonnel222-46650-1010 Regular Employees 200 200 - 200 200 0.0%

Total Personnel 200 200 - 200 200 0.0%

Services & Charges222-46650-3000 Professional Services 150 1,878 150 150 150 0.0%222-46650-3001 Audit Fees 200 200 200 200 200 0.0%

Total Services and Charges 350 2,078 350 350 350 0.0%

Charges222-46650-4300 Payment to TIF Developer 11,769 11,769 5,885 11,770 11,770 0.0%

Total Charges 11,769 11,769 5,885 11,770 11,770 0.0%

TOTAL EXPENDITURES 12,319 14,047 6,235 12,320 12,320 0.0%CHANGE IN NET ASSETS 999$ (792)$ 6,842$ 856$ 857$

CHARTER OAKS TIF

Revenues and ExpendituresBUDGET SUMMARY REPORT

58



224-33632-0000 County TIF Pmt. - Tax Settlem 13,309 13,309 13,309 11,765 - -100.0%Total Revenues 13,309 13,309 13,309 11,765 - -100.0%

ExpendituresPersonnel224-46670-1010 Regular Employees 200 200 - 200 - -100.0%

Total Personnel 200 200 - 200 - -100.0%

Services & Charges224-46670-3000 Professional Services 150 150 150 150 - -100.0%224-46670-3001 Audit Fees 200 200 200 200 - -100.0%

Total Services and Charges 350 350 350 350 - -100.0%

Charges224-46670-4300 Payment to TIF Developer 12,644 13,309 3,454 4,120 - -100.0%

Total Charges 12,644 13,309 3,454 4,120 - -100.0%

TOTAL EXPENDITURES 13,194 13,859 3,804 4,670 - -100.0%CHANGE IN NET ASSETS 115$ (550)$ 9,505$ 7,095$ -$

BUDGET SUMMARY REPORTWASECA VILLAGE TIF


59



227-33632-0000 County TIF Pmt. - Tax Settlem 17,894 17,894 18,011 17,894 17,894 0.0%Total Revenues 17,894 17,894 18,011 17,894 17,894 0.0%

ExpendituresPersonnel227-46650-1010 Regular Employees 200 200 - 200 200 0.0%

Total Personnel 200 200 - 200 200 0.0%

Services & Charges227-46650-3000 Professional Services 220 850 850 700 850 21.4%

Total Services and Charges 220 850 850 700 850 21.4%

Charges227-46650-4300 Payment to TIF Developer 17,000 17,000 8,555 17,000 17,000 0.0%

Total Charges 17,000 17,000 8,555 17,000 17,000 0.0%

TOTAL EXPENDITURES 17,420 18,050 9,405 17,900 18,050 0.8%CHANGE IN NET ASSETS 474$ (156)$ 8,606$ (6)$ (156)$

BUDGET SUMMARY REPORTTIF DISTRICT 27 - FOX MEADOWS


60



230-33140-0000 Federal Grant Funding 80,154$ 308,594$ -$ 750,000$ 135,000$ -82.0%230-33422-0000 State Aid 18,300 307,354 144,037 46,620 29,513 -36.7%230-36210-0000 Interest Earnings 6,035 2,363 - 1,000 1,000 0.0%230-36250-0000 Miscellaneous Revenue 475 525 580 500 250 -50.0%230-38020-0000 Rentals 105,887 104,252 87,590 97,897 93,897 -4.1%

Total Revenues 210,851 723,088 232,207 896,017 259,660 -71.0%Expenditures

Supplies230-49810-2170 General Supplies 317 429 480 1,000 1,000 0.0%230-49810-2230 Bldg. Repair/Maint. Supplies - 240 270 500 500 0.0%230-49810-2240 Central Garage Charges 2,396 422 615 2,500 2,500 0.0%

Total Supplies 2,713 1,091 1,365 4,000 4,000 0.0%Services & Charges230-49810-3000 Professional Services 95,523 25,482 21,938 90,000 90,000 0.0%230-49810-3001 Audit Fees 305 234 1,054 500 500 0.0%230-49810-3100 Contractual Services 24,926 27,825 27,984 34,000 28,000 -17.6%230-49810-3200 Communications 51 1,322 1,229 1,200 1,000 -16.7%230-49810-3300 Conferences and Schools - - - 500 500 0.0%230-49810-3400 Publishing and Advertising - 819 - 200 300 50.0%230-49810-3610 General Liability 144 142 338 300 300 0.0%230-49810-3620 Property Insurance 5,812 5,757 5,789 7,500 7,000 -6.7%230-49810-3800 Utilities 9,032 6,595 4,884 10,000 6,000 -40.0%

Total Services and Charges 135,793 68,176 63,216 144,200 133,600 -7.4%Charges230-49810-4000 Repair and Maintenance 1,751 2,546 1,287 5,000 2,500 -50.0%230-49810-4100 Lease/Rent Payments 1,500 1,500 1,500 1,500 1,600 6.7%230-49810-4330 Dues and Subscriptions 150 150 150 300 250 -16.7%230-49810-4500 Permits and Fees 400 515 420 600 600 0.0%230-49810-4800 Property Taxes Due To County 19,254 16,238 18,716 18,000 19,000 5.6%

Total Charges 23,055 20,949 22,073 25,400 23,950 -5.7%Capital Outlay230-49810-5200 Buildings 3,095 377,677 335,105 - - 0.0%230-49810-5300 Improvements - 321,969 31,415 750,000 150,000 -80.0%

Total Capital outlay 3,095 699,646 366,520 750,000 150,000 -80.0%

TOTAL EXPENDITURES 164,656 789,862 685,381 923,600 311,550 -66.3%CHANGE IN NET ASSETS 46,195$ (66,774)$ (453,174)$ (27,583)$ (51,890)$

BUDGET SUMMARY REPORTAIRPORT


61



250-36210-0000 Interest Earnings 1,927$ 1,370$ -$ -$ 1,000$ 100.0%250-36233-0000 Contribution from Brown Printi 13,650 - - - - 0.0%

Total Revenues 15,577 1,370 - - 1,000 100.0%CHANGE IN NET ASSETS 15,577$ 1,370$ -$ -$ 1,000$

BUDGET SUMMARY REPORTWASECA HOUSING FUND


62



255-33500-0000 Regional Grants & Funding 5,969 - - - - 0.0%Total Revenues 5,969 - - - - 0.0%

ExpendituresServices & Charges255-46500-3100 Contractual Services 25 7,023 5,375 - - 0.0%255-46500-3300 Conferences and Schools (732) 25 205 - - 0.0%

Total Services and Charges (707) 7,048 5,580 - - 0.0%

TOTAL EXPENDITURES (707) 7,048 5,580 - - 0.0%CHANGE IN NET ASSETS 6,676$ (7,048)$ (5,580)$ -$ -$

BUDGET SUMMARY REPORTHERITAGE PRESERVATION FUND


63



275-36230-0000 Contributions - Charitable 2,000 - 1,000 1,000 1,000 0.0%275-36244-0000 Misc. Reimbursements 5,751 4,153 4,888 - 4,500 100.0%275-36250-0000 Miscellaneous Revenue 500 - - - - 0.0%

Total Revenues 8,251 4,153 5,888 1,000 5,500 450.0%

ExpendituresSupplies275-49212-2180 Uniform Expense 1,407 582 1,223 1,000 1,000 0.0%

Total Supplies 1,407 582 1,223 1,000 1,000 0.0%

Services & Charges275-49212-3100 Contractual Services 5,751 4,153 4,888 6,000 4,500 -25.0%


TOTAL EXPENDITURES 7,158 4,735 6,111 7,000 5,500 -21.4%CHANGE IN NET ASSETS 1,093$ (582)$ (223)$ (6,000)$ -$

BUDGET SUMMARY REPORTPOLICE RESERVES


64



278-35200-0000 Forfeitures 3,905$ 525$ 550$ 10,000$ 3,000$ -70.0%278-36210-0000 Interest Earnings 1,115 628 - 500 500 0.0%

Total Revenues 5,020 1,153 550 10,500 3,500 -66.7%

ExpendituresServices & Charges278-42160-3060 Victims Services and Costs 200 - - - - 0.0%278-46350-3000 Professional Services - 945 2,051 - 500 100.0%

Total Services and Charges 200 945 2,051 - 500 100.0%

Charges278-46350-4340 Drug Investigation and Forfeit 12,741 7,486 1,525 10,500 3,000 -71.4%

Total Charges 12,741 7,486 1,525 10,500 3,000 -71.4%

TOTAL EXPENDITURES 12,941 8,431 3,576 10,500 3,500 -66.7%CHANGE IN NET ASSETS (7,921)$ (7,278)$ (3,026)$ -$ -$

BUDGET SUMMARY REPORTPOLICE FORFEITURES


65



279-33140-0000 Federal Safe Haven Grant -$ 106,782$ 70,665$ -$ 98,111$ 100.0%279-33400-0000 State Safe Haven Grant 142,081 45,322 5,857 111,045 34,476 -69.0%279-34200-0000 Visitation Charges for Service 40 - - - - 0.0%279-39200-0000 Transfer 29,569 21,494 - 48,500 47,665 -1.7%279-49290-7000 Unallocated Appropriation - - - 16,184 - -100.0%

Total Revenues 171,690 173,598 76,522 159,545 180,252 13.0%

ExpendituresPersonnel279-46350-1010 Regular Employees 90,896 88,912 77,372 91,854 91,854 0.0%279-46350-1020 Overtime 2,593 775 152 - - 0.0%279-46350-1030 Part-time Employees 7,065 8,987 7,223 10,800 10,800 0.0%279-46350-1200 FICA 4,816 5,609 4,845 6,365 6,578 3.3%279-46350-1210 PERA 5,590 6,420 5,559 6,889 7,147 3.7%279-46350-1220 Medicare 1,384 1,370 1,164 1,488 1,538 3.4%279-46350-1230 PERA (Police and Fire) 3,071 661 373 - - 0.0%279-46350-1250 Insurance Rebate - Health 1,000 1,200 - 1,200 - -100.0%279-46350-1300 Insurance 24,216 24,599 22,987 26,441 26,441 0.0%279-46350-1310 VEBA/HSA Trust Funding 2,729 6,875 6,892 6,875 7,321 6.5%279-46350-1330 Life Insurance 314 396 363 400 400 0.0%279-46350-1340 Disability Insurance 293 322 344 377 391 3.7%279-46350-1410 Unemployment 9,535 1,905 - - - 0.0%279-46350-1510 Worker's Comp Expense 4,123 3,954 4,607 791 791 0.0%

Total Personnel 157,625 151,985 131,881 153,480 153,261

Supplies279-46350-2000 Office Supplies 2,981 1,531 354 5,000 4,000 -20.0%279-46350-2170 General Supplies 1,170 214 833 2,000 1,500 -25.0%

Total Supplies 4,151 1,745 1,187 7,000 5,500

Services & Charges279-46350-3000 Professional Services 198 249 232 - 1,150 100.0%279-46350-3100 Contractual Services 3,246 5,505 5,054 5,000 5,000 0.0%279-46350-3200 Communications 1,168 1,294 841 1,200 1,600 33.3%279-46350-3300 Conferences and Schools 5,639 2,098 - 4,000 3,000 -25.0%279-46350-3350 Mileage - 336 - 250 250 0.0%279-46350-3400 Printing and Advertising 4 176 - 800 200 -75.0%279-46350-3610 Property & Liability Insurance 550 654 303 500 500 0.0%279-46350-3800 Utilities 2,868 6,540 2,115 3,500 4,205 20.1%


Capital Outlay279-46350-5400 Machinery and Equipment - 3,016 - - 2,150 100.0%

Total Capital outlay - 3,016 - - 2,150 100.0%

TOTAL EXPENDITURES 175,449 173,598 141,613 175,730 176,816 0.6%CHANGE IN NET ASSETS (3,759)$ -$ (65,091)$ (16,185)$ 3,436$

BUDGET SUMMARY REPORTSAFE HAVEN GRANT


66



280-33420-0000 State Aid - Fire 71,340$ 70,961$ 76,762$ 71,340$ 71,340$ 0.0%280-36210-0000 Interest Earnings 298 - - - - 0.0%280-39201-0000 Transfer - General Fund 3,490 1,000 - 1,000 11,000 1000.0%

Total Revenues 75,128 71,961 76,762 72,340 82,340 13.8%

ExpendituresPersonnel280-49070-1240 Contribution for Pensions 71,340 70,961 76,762 71,340 81,340 14.0%

Total Personnel 71,340 70,961 76,762 71,340 81,340 14.0%

Services & Charges280-49070-3000 Professional Services 3,490 1,000 - 1,000 1,000 0.0%

Total Services and Charges 3,490 1,000 - 1,000 1,000

TOTAL EXPENDITURES 74,830 71,961 76,762 72,340 82,340 13.8%CHANGE IN NET ASSETS 298$ -$ -$ -$ -$

BUDGET SUMMARY REPORTFIREFIGHTERS RELIEF


67



290-31800-0000 PEG Access Fee 30,000$ 30,000$ 15,000$ 30,000$ 15,000$ -50.0%290-36210-0000 Interest Earnings - 569 - - - 0.0%290-39200-0000 Transfers In 30,245 20,263 14,814 15,000 20,000 33.3%

Total Revenues 60,245 50,832 29,814 45,000 35,000 -22.2%

ExpendituresPersonnel290-41920-1010 Regular Employees - 5,656 10,408 - - 0.0%290-41920-1020 Overtime - 2,753 3,748 - - 0.0%290-41920-1030 Part-time Employees 25,351 8,402 - 25,960 17,275 -33.5%290-41920-1200 FICA 1,558 1,038 875 1,610 1,071 -33.5%290-41920-1210 PERA 1,901 1,261 1,062 1,947 1,296 -33.5%290-41920-1220 Medicare 364 243 205 376 250 -33.4%290-41920-1510 Worker's Comp Expense 1,071 911 742 108 108 0.0%

Total Personnel 30,245 20,264 17,040 30,001 20,000 -33.3%

Supplies290-41920-2170 General Supplies 1,586 465 191 2,500 3,000 20.0%

Total Supplies 1,586 465 191 2,500 3,000

Services & Charges290-41920-3000 Professional Services 1,514 931 - 3,000 4,500 50.0%

Total Services and Charges 1,514 931 - 3,000 4,500

Charges290-41920-4330 Dues and Subscriptions 2,388 3,383 2,388 4,500 6,600 46.7%

Total Charges 2,388 3,383 2,388 4,500 6,600

Capital Outlay290-41920-5400 Equipment 7,175 22,165 1,757 37,750 22,050 -41.6%


TOTAL EXPENDITURES 42,908 47,208 21,376 77,751 56,150 -27.8%CHANGE IN NET ASSETS 17,337$ 3,624$ 8,438$ (32,751)$ (21,150)$

BUDGET SUMMARY REPORTPEG CHANNEL FUND


68

DEBT SERVICE FUNDS The Debt Service funds are established to account for the payment of interest and principal on long term, general obligation bond issues. 2011A REFUNDING BONDS Fund 346, provided refunding for a bond

issued to construct a new commercial site in the northwest area.

MUNICIPAL STATE AID Fund 360, provides for debt service related to

Municipal State Aid Street projects. TIF 23 DEBT SERVICE Fund 380, provides for the debt service issued

for downtown project developments. 2014 CITY PROJECTS Fund 390, provides for the debt service issued

for the public safety facility, northeast park restroom and picnic shelter, and 7th avenue street reconstruction projects.

69



390-31010-0000 GO Imp Bond Levy 372,525$ 386,499$ 357,058$ -$ 377,725$ 100.0%390-31030-0000 Mobile Home Tax 430 - 341 - - 0.0%390-36210-0000 Interest Earnings 6,273 - - 1,500 1,500 0.0%390-39201-0000 Transfers In 11,849 - - 389,603 - -100.0%

Total Revenues 391,077 386,499 357,399 391,103 379,225 -3.0%

ExpendituresDebt Service Expense 390-47000-6000 Principal 260,000 265,000 270,000 270,000 285,000 5.6%390-47000-6100 Interest 116,950 109,075 101,050 101,050 92,725 -8.2%390-47000-6200 Fiscal Fees 950 925 500 1,000 - -100.0%

Total Debt Service 377,900 375,000 371,550 372,050 377,725 1.5%Transfers390-49300-7200 Transfer - Out 74,702 - - - - 0.0%

Total Transfers 74,702 - - - -

TOTAL EXPENDITURES 452,602 375,000 371,550 372,050 377,725 1.5%CHANGE IN NET ASSETS (61,525)$ 11,499$ (14,151)$ 19,053$ 1,500$

BUDGET SUMMARY REPORT2014A General Obligation Bond


70



395-31010-0000 Refunding Bond Levy 112,571$ 103,434$ 104,008$ -$ 103,000$ 100.0%395-31030-0000 Mobile Home Tax 213 - 143 - - 0.0%395-36210-0000 Interest Earnings 939 654 - 200 200 0.0%395-39200-0000 Transfer in - - - 105,600 - -100.0%

Total Revenues 113,723 104,088 104,151 105,800 103,200 -2.5%

ExpendituresDebt Service Expense 395-47000-6000 Principal 60,000 60,000 65,000 65,000 65,000 0.0%395-47000-6100 Interest 45,500 43,100 40,600 40,600 38,000 -6.4%395-47000-6200 Fiscal Fees 167 475 3,100 200 200 0.0%

Total Debt Service 105,667 103,575 108,700 105,800 103,200 -2.5%

TOTAL EXPENDITURES 105,667 103,575 108,700 105,800 103,200 -2.5%CHANGE IN NET ASSETS 8,056$ 513$ (4,549)$ -$ -$

BUDGET SUMMARY REPORT2014B Refunding Bond


71


72

CAPITAL PROJECT FUNDS The following Capital Project funds are established to account for the resources used in the acquisition of capital facilities by the City, except those financed by Enterprise funds: MUNICIPAL STATE AID CONSTRUCTION FUND:

Established to administer State funds made available for municipal state aid street construction and improvements.

CAPITAL IMPROVEMENT FUND: Established to account for the

construction of streets, storm sewers, sidewalks, buildings and parks.

HWY 14 RECONSTRUCTION FUND: Proposed in 2013, to establish a fund to

account for the City’s cost of replacing the infrastructure along Hwy. 14.

SPECIAL ASSESSMENT FUND: Established to account for the acquisition

of capital facilities and the construction of major permanent capital improvements having a relatively long life.

ANNEXATION AND GROWTH FUND: To provide for the orderly and planned

future growth of the community and the surrounding areas.

EQUIPMENT REPLACEMENT FUND: Established to account for the General

fund contributions and associated expenses of purchases of capital equipment as detailed in the capital equipment matrix.

73



402-33418-0000 Municipal State Aid Const. 51,949$ -$ 776,529$ 800,000$ -$ -100.0%402-33419-0000 Municipal State Aid Maint. 99,481 99,436 98,993 95,000 - -100.0%402-36210-0000 Interest Earnings 15,932 10,947 - 15,000 10,000 -33.3%

Total Revenues 167,362 110,383 875,522 910,000 10,000 -98.9%

ExpendituresTransfers402-49050-7250 Transfer - CIP Fund 90,000 93,070 848,230 1,130,973 - -100.0%

Total Transfers 90,000 93,070 848,230 1,130,973 -

TOTAL EXPENDITURES 90,000 93,070 848,230 1,130,973 - -100.0%CHANGE IN NET ASSETS 77,362$ 17,313$ 27,292$ (220,973)$ 10,000$

BUDGET SUMMARY REPORTMUNICIPAL STATE AID FUND


74



430-33400-0000 State Grant -$ 375,000$ -$ -$ 150,000$ 100.0%430-36210-0000 Interest Earnings 2,296 6,936 - - 1,000 100.0%430-36230-1623 Donations - Tink Larson Field 396,387 85,769 25,000 - - 0.0%430-36234-0000 Contributions - Park System - 3,500 14,700 - 14,700 100.0%430-36240-0000 Refund/Reimbursement 831,999 - - - 45,649 100.0%430-39201-0000 Transfer - General Fund 647,468 769,468 428,016 580,082 870,688 50.1%430-39213-0000 Transfer - Special Assessment 207,919 198,451 113,069 150,758 875,118 480.5%430-39214-0000 Transfer - Capital Projects 194,000 - - - - 0.0%430-39219-0000 Transfer - MSA Maintenance 90,000 93,070 848,230 1,130,973 - -100.0%

Total Revenues 2,370,069 1,532,194 1,429,015 1,861,813 1,957,155 5.1%

ExpendituresPersonnel430-43010-1010 Regular Employees 17,403 58,429 4,803 - - 0.0%430-43010-1020 Overtime 148 2,284 - - - 0.0%430-43010-1200 FICA 1,074 3,677 293 - - 0.0%430-43010-1210 PERA 1,316 4,553 360 - - 0.0%430-43010-1220 Medicare 251 860 69 - - 0.0%

Total Personnel 20,192 69,803 5,525 - -

Services & Charges430-43010-3000 Professional Services - - 5,836 - 50,000 100.0%430-43010-3102 Seal Coating 110,950 64,364 70,247 100,000 100,000 0.0%430-43010-3103 Street Enhancements - - - - 60,000 100.0%


Capital Outlay430-43010-5100 Land - 19,800 - - - 0.0%430-43010-5245 Public Works 511 2nd St SW - - - 30,000 95,000 216.7%430-43010-5260 Aquatic Center - - 9,500 - - 0.0%430-43010-5315 Tennis & Basketball Ct. Repair 20,990 - - - - 0.0%430-43010-5320 Parks - 14,549 666 - 32,000 100.0%430-43010-5340 Tink Larson Community Field 651,692 1,064,760 66,863 - - 0.0%430-43010-5390 Northeast Park 61,436 16,000 - - - 0.0%430-43010-5430 Safe Routes to School - - - - 170,792 100.0%430-43010-5435 Clear Lake Park - - 15,350 30,000 90,000 200.0%430-43010-5440 Park Trails - - - 45,000 312,600 594.7%430-43010-5460 Sidewalks 99,047 5,269 31,466 30,000 35,000 16.7%430-43010-5560 City Portion CIP - Streets 72,600 1,075,600 2,562,933 1,545,377 1,730,768 12.0%430-43010-5789 7th Avenue Reconstruction - 46 - - - 0.0%430-43010-5680 Dock Maintenance and Repairs - - - - 5,000 100.0%430-43010-5740 Storm Water/Pond Cleaning - - 9,185 65,000 - -100.0%430-43010-5770 City Hall Facility - 16,107 13,247 15,000 100,000 566.7%430-43010-5781 Parks Building - - 58,778 65,000 - -100.0%430-43010-5786 Downtown Sidewalk - - - 30,000 30,000 0.0%430-43010-5787 Public Safety Building - - 16,800 25,000 50,000 100.0%

Total Capital outlay 905,765 2,212,131 2,784,788 1,880,377 2,651,160 41.0%

Transfers430-43010-7310 Transfer-Capital Project 58,165 - - - - 0.0%

Total Transfers 58,165 - - - - 0.0%

TOTAL EXPENDITURES 1,095,072 2,346,298 2,866,396 1,980,377 2,861,160 44.5%CHANGE IN NET ASSETS 1,274,997$ (814,104)$ (1,437,381)$ (118,564)$ (904,005)$

CAPITAL IMPROVEMENT


75

Description 2017 2018 YTD as of 2019 2020 PERCENT ACTUAL ACTUAL 11/30/2019 BUDGET BUDGET CHANGE

Revenues436-33418-0000 MN State Revenue 7,773,535$ 4,154,463$ -$ -$ -$ 0.0%436-36210-0000 Interest Earnings 14,725 41,058 8,389 - - 0.0%436-36216-0000 Investment Income 37,072 31,502 115 - - 0.0%436-36250-0000 Miscellaneous Revenue 2,654 - - - - 0.0%

Total Revenues 7,827,986 4,227,023 8,504 - - 0.0%

ExpendituresServices & Charges436-43010-3000 Professional Services 771,062 313,391 783 - - 0.0%436-43010-3100 Contractual Services 78,875 (77,000) - - - 0.0%

Total Services and Charges 849,937 236,391 783 - - 0.0%

Capital Outlay436-43010-5560 Capital Outlay 6,633,375 6,805,044 861,402 - - 0.0%

Total Capital outlay 6,633,375 6,805,044 861,402 - - 0.0%

Transfers436-43010-7310 Transfer - Out 620,597 - - - - 0.0%

Total Transfers 620,597 - - - - 0.0%

TOTAL EXPENDITURES 8,103,909 7,041,435 862,185 - - 0.0%CHANGE IN NET ASSETS (275,923)$ (2,814,412)$ (853,681)$ -$ -$

HWY 14 RECONSTRUCTION


76



440-36101-0000 Special Assess. Payments 150,842$ 127,880$ 86,187$ 178,278$ 222,504$ 24.8%440-36160-0000 PPD Spec Asmt Roll 279 73,586 - - - - 0.0%440-36210-0000 Interest Earnings 18,442 11,782 - 20,942 1,000 -95.2%440-36250-0000 S.A. Interest & Penalties 20,212 16,952 11,644 15,000 20,000 33.3%

Total Revenues 263,082 156,614 97,831 214,220 243,504 13.7%

ExpendituresCapital Outlay440-43010-5560 Capital Outlay - 340 - - - 0.0%

Total Capital outlay - 340 - - - 0.0%

Transfers440-49080-7200 Transfer - CIP Fund 207,919 198,451 113,069 150,758 875,118 480.5%

Total Transfers 207,919 198,451 113,069 150,758 875,118

TOTAL EXPENDITURES 207,919 198,791 113,069 150,758 875,118 480.5%CHANGE IN NET ASSETS 55,163$ (42,177)$ (15,238)$ 63,462$ (631,614)$

BUDGET SUMMARY REPORTSPECIAL ASSESSMENT FUND


77



470-36210-0000 Interest Earnings 3,087$ 1,578$ -$ -$ -$ 0.0%470-36219-0000 Rents - Property 12,760 12,760 14,193 12,450 - -100.0%

Total Revenues 15,847 14,338 14,193 12,450 - -100.0%

ExpendituresServices & Charges470-46800-3000 Professional Services 65,824 - 4,220 5,000 - -100.0%470-46800-3100 Contractual Services - - 235 - - 0.0%

Total Services and Charges 65,824 - 4,455 5,000 - -100.0%

Charges470-46800-4800 Property Taxes Due To County 4,648 8,036 4,600 9,296 - -100.0%

Total Charges 4,648 8,036 4,600 9,296 -

Capital Outlay470-46800-5300 Improvements - 3,365 5,642 - - 0.0%

Total Capital outlay - 3,365 5,642 - - 0.0%

TOTAL EXPENDITURES 70,472 11,401 14,697 14,296 - -100.0%CHANGE IN NET ASSETS (54,625)$ 2,937$ (504)$ (1,846)$ -$

BUDGET SUMMARY REPORTANNEXATION AND GROWTH FUND


78



705-36210-0000 Interest Earnings -$ -$ -$ 200$ -$ -100.0%705-36230-0000 Contributions and Donations - - 8,800 - - 0.0%705-37473-0000 Salvage Revenue 730 169 4,633 - - 0.0%705-39101-0000 Gain on Sale of Asset 827 24,577 3,511 30,000 - -100.0%705-39201-0000 Transfer - General Fund 460,800 597,987 441,914 589,219 614,219 4.2%

Total Revenues 462,357 622,733 458,858 619,419 614,219 -0.8%

ExpendituresCapital Outlay705-49910-5400 Equipment - Admin/Finance - 35,368 42,682 33,000 28,500 -13.6%705-49920-5400 Equipment - Police 98,206 77,155 17,695 55,000 60,000 9.1%705-49930-5400 Equipment - Fire 20,718 4,800 659,372 62,800 44,800 -28.7%705-49941-5400 Equipment - Engineering - - 37,218 45,000 - -100.0%705-49950-5400 Equipment - Street/Engineering 117,119 135,898 576,063 512,771 218,000 -57.5%705-49960-5400 Equipment - WaterPark - 51,107 11,038 15,000 10,000 -33.3%705-49970-5400 Equipment - Parks 72,035 72,517 86,855 113,000 51,000 -54.9%705-49980-5400 Equipment - Shop 2,309 - - - - 0.0%

Total Capital Outlay 310,387 376,845 1,430,923 836,571 412,300 -50.7%

TOTAL EXPENDITURES 310,387 376,845 1,430,923 836,571 412,300 -50.7%CHANGE IN NET ASSETS 151,970$ 245,888$ (972,065)$ (217,152)$ 201,919$

BUDGET SUMMARY REPORTEQUIPMENT REPLACEMENT FUND


79


80

ENTERPRISE FUNDS The following Enterprise funds are established to account for operations that are financed in a manner similar to private business enterprises where the intent is that the costs (expenses, including depreciation) be financed or recovered primarily through user charges. WATER FUND: Established to account for the municipal water system,

including distribution, pumping, system maintenance and planning infrastructure repair and expansion, replacement and customer based need as trends define.

SANITARY SEWER FUND: Established to account for the operation of the

Wastewater Treatment Plant, the sanitary sewer system, on-going Inflow and Infiltration reduction.

ELECTRIC FUND: Established to account for the municipal electric utility.

The City owns and operates the electric distribution system and buys all of its power requirements on a wholesale basis through a contractual arrangement with the Southern Minnesota Municipal Power Agency (SMMPA).

SURFACE WATER FUND: Established to account for the municipal Surface Water

Utility. This Utility collects user fees for the payment of various permits and project costs related to Surface Water collection and runoff management.

81



601-36210-0000 Interest Earnings 3,713 10,246 (4) 10,000 10,000 0.0%601-36221-0000 Rents - Other 22,510 23,188 25,528 23,883 23,883 0.0%601-36250-0000 Miscellaneous Revenue - 5,978 - - - 0.0%601-37000-3801 Residential 559,162 557,413 444,800 554,355 560,000 1.0%601-37000-3802 Commercial 285,241 283,645 227,356 322,106 287,000 -10.9%601-37000-3903 Industrial 180,085 154,967 127,581 103,000 155,000 50.5%601-37000-3905 Capital Funding Charge 249,632 392,564 417,060 527,238 659,000 25.0%601-37151-0000 Fire Lines 559 876 986 - - 0.0%601-37152-0000 Misc. Meter Rental 25 25 25 - - 0.0%601-37160-0000 Penalties 15,496 16,386 14,309 12,000 12,000 0.0%601-37170-0000 Revenue From Merchandising 8,685 11,055 6,064 3,000 5,000 66.7%601-37175-0000 Water Access Fees 3,560 15,895 7,280 - - 0.0%601-37470-0000 Miscellaneous Revenue 606 3,188 67,646 50,000 - -100.0%601-37473-0000 Salvage Revenue 459 - - - - 0.0%601-39200-0000 Transfers in 317,964 - - - - 0.0%601-39700-0000 Capital Contributions - - - 500,000 - -100.0%

Total Revenues 1,647,697 1,475,426 1,338,631 2,105,582 1,711,883 -18.7%

ExpendituresPersonnel

1010 Regular Employees 227,886 262,906 202,598 267,983 256,379 -4.3%1020 Overtime 12,254 14,442 12,370 17,885 14,897 -16.7%1090 Cellphone Reimbursement 1,003 917 743 1,245 1,021 -18.0%1200 FICA 14,095 16,644 12,872 17,802 16,883 -5.2%1210 PERA 17,350 20,639 16,122 21,440 20,346 -5.1%1220 Medicare 3,297 3,892 3,010 4,163 3,949 -5.1%1250 Insurance Rebate 2,688 2,818 - 2,782 - -100.0%1300 Insurance 30,686 31,942 29,726 42,651 27,570 -35.4%1310 VEBA Trust Funding 25,975 29,374 28,468 15,396 13,882 -9.8%1330 Life Insurance 653 671 687 823 740 -10.1%1340 Disability Insurance 869 878 984 1,098 1,050 -4.4%1510 Workers Comp 9,855 10,971 12,605 3,022 3,022 0.0%

Total Personnel 346,611 396,094 320,185 396,290 359,739 -9.2%

Supplies2000 Office Supplies 1,630 1,258 1,713 1,100 1,750 59.1%2050 Computer Supplies 526 549 - 850 750 -11.8%2120 Motor Fuels 4,009 5,058 3,679 4,500 4,500 0.0%2170 General Supplies 49,927 52,455 50,067 68,300 67,300 -1.5%2180 Uniforms 1,498 1,576 523 2,000 1,500 -25.0%2190 Safety Equipment (262) 190 55 - - 0.0%2210 Equipment Parts 3,056 3,642 1,559 5,000 4,000 -20.0%2215 Meters 15,049 25,686 34,463 32,000 35,000 9.4%2220 Vehicle Maintenance - 80 - - - 0.0%2230 Bldg. Repair/Maint. Supplies 11,790 40,604 21,860 40,500 32,000 -21.0%2240 City Shop Charges 3,667 4,796 4,452 3,500 3,500 0.0%

Total Supplies 90,890 135,894 118,371 157,750 150,300 -4.7%

Services & Charges3000 Professional Services 5,585 6,910 7,805 12,000 10,500 -12.5%3050 Professional Services - Audit Fees 1,989 1,453 1,537 2,000 2,000 0.0%3100 Contractual Services 31,347 45,327 39,909 44,000 47,220 7.3%3200 Communications 8,047 8,440 6,568 7,700 7,700 0.0%3300 Conferences and Schools 750 897 950 1,500 1,500 0.0%3400 Publishing/Advertising 870 905 522 500 500 0.0%3500 Printing/Publishing 2,548 2,191 2,267 2,750 2,750 0.0%3610 Public Liability Insurance 866 804 640 1,200 1,200 0.0%3620 Property Insurance 2,551 2,542 2,080 2,400 2,400 0.0%3800 Utilities 107,056 106,986 75,200 110,000 100,000 -9.1%


Revenues and Expenditures2020 Budget

WATER

82




WATER

Charges4000 Repair/Maintenance 35,802 48,057 29,358 44,500 42,500 -4.5%4320 Uncollectible Accts. 343 298 262 500 500 0.0%4330 Dues and Subscriptions 1,357 1,582 1,364 2,000 2,000 0.0%4500 Permits and Fees 13,164 6,656 630 7,500 7,500 0.0%4940 Safety Program 424 234 - 2,000 2,000 0.0%4950 Computer Financing Account 11,488 10,831 12,978 10,000 14,107 41.1%

Total Charges 62,578 67,658 44,592 66,500 68,607 3.2%

Capital Outlay5200 Buildings - - 4,840 - - 0.0%5300 Improvements 1,022,936 1,148,637 119,624 975,000 291,000 -70.2%5400 Machinery 194,994 (35,828) 12,492 395,000 24,000 -93.9%

Total Capital outlay 1,217,930 1,112,809 136,956 1,370,000 315,000 -77.0%

Debt Service Expense (2001B, 2005A)6000 Principal 113,352 3,911 86,261 86,261 170,631 97.8%6100 Bond Interest 1,468 5,437 20,913 26,273 30,946 17.8%6200 Fiscal Agent Fee 617 700 3,350 500 1,000 100.0%

Total Debt Service 115,437 10,048 110,524 113,034 202,577 79.2%

Transfers7200 Transfer - General Fund 27,250 27,250 20,438 27,250 27,250 0.0%

Total Transfers 27,250 27,250 20,438 27,250 27,250 -100.0%

TOTAL EXPENSES 2,022,305$ 1,926,208$ 888,544$ 2,314,874$ 1,299,243$ -43.9%

4200 Add: Depreciation Expense 312,969 310,905 - 315,702 315,702 0.0%6250 Amortization Expense 225 (218) - 300 300 0.0%

NET EXPENSES 2,335,499 2,236,895 888,544 2,630,876 1,615,245 CHANGE IN NET ASSETS (687,802) (761,469) 450,087 (525,294) 96,638

83

20192017 2018 YTD as of 2019 2020 PERCENT



601-49300-7200 Transfer - General Fund 27,250$ 27,250$ 20,438$ 27,250$ 27,250$ 0.0%Total Transfers 27,250 27,250 20,438 27,250 27,250 0.0%


2020 Budget49300

Water Transfers

84

20192017 2018 YTD as of 2019 2020 PERCENT



601-49401-2170 General Supplies 46,557$ 50,375$ 48,953$ 65,000$ 65,000$ 0.0%601-49401-2210 Equipment Parts 3,056 3,642 1,445 5,000 4,000 -20.0%601-49401-2230 Bldg. Repair/Maint. Supplies 2,290 1,521 91 2,500 2,000 -20.0%

Total Supplies 51,903 55,538 50,489 72,500 71,000 -2.1%

Services & Charges601-49401-3000 Professional Services - - - 5,000 3,000 -40.0%601-49401-3100 Contractual Services 5,348 6,427 2,360 5,000 4,000 -20.0%601-49401-3800 Utilities 107,056 106,986 75,200 110,000 100,000 -9.1%


Charges601-49401-4000 Repair and Maintenance 8,232 15,177 - 17,000 10,000 -41.2%601-49401-4500 Permits and Fees 12,664 6,611 495 7,500 7,500 0.0%

Total Charges 20,896 21,788 495 24,500 17,500 -28.6%


2020 Budget49401

Water Pumping

85

20192017 2018 YTD as of 2019 2020 PERCENT



601-49430-1010 Regular Employees 123,489$ 150,849$ 108,644$ 149,273$ 131,797$ -11.7%601-49430-1020 Overtime 11,926 13,806 11,611 16,200 13,212 -18.4%601-49430-1090 Cellphone Reimbursement 939 901 743 1,215 991 -18.4%601-49430-1200 FICA 7,824 9,895 7,216 10,335 9,052 -12.4%601-49430-1210 PERA 9,495 12,192 9,019 12,410 10,876 -12.4%601-49430-1220 Medicare 1,830 2,314 1,688 2,417 2,117 -12.4%601-49430-1250 Insurance Rebate - Health 1,551 1,584 - 1,500 - -100.0%601-49430-1300 Insurance 15,320 16,413 15,981 26,158 18,530 -29.2%601-49430-1310 VEBA/HSA Trust Funding 19,876 23,013 22,052 9,027 8,937 -1.0%601-49430-1330 Life Insurance 339 352 396 450 367 -18.4%601-49430-1340 Disability Insurance 441 458 539 612 540 -11.8%

Total Personnel 193,030 231,777 177,889 229,597 196,419 -14.5%

Supplies601-49430-0000 Water Distribution Operations - 188 - - - 0.0%601-49430-2120 Motor Fuels 4,009 5,058 3,679 4,500 4,500 0.0%601-49430-2170 General Supplies 2,970 1,780 772 3,000 2,000 -33.3%601-49430-2180 Uniforms 1,498 1,576 523 2,000 1,500 -25.0%601-49430-2190 Safety Equipment (262) 190 55 - - 0.0%601-49430-2210 Equipment Parts - - 115 - - 0.0%601-49430-2215 Meters 15,049 25,686 34,463 32,000 35,000 9.4%601-49430-2220 Vehicle Maintenance - 80 - - - 0.0%601-49430-2230 Bldg. Repair/Maint. Supplies 9,500 39,083 21,768 38,000 30,000 -21.1%601-49430-2240 Central Garage Charges 3,667 4,796 4,452 3,500 3,500 0.0%

Total Supplies 36,431 78,437 65,827 83,000 76,500 -7.8%

Services & Charges601-49430-3000 Professional Services - 1,298 - 1,500 - -100.0%601-49430-3100 Contractual Services 20,713 35,191 32,286 34,000 36,000 5.9%601-49430-3200 Communications 404 400 330 - - 0.0%601-49430-3300 Conferences and Schools 750 862 280 1,000 1,000 0.0%


Charges601-49430-4000 Repair and Maintenance 12,307 27,255 23,733 20,000 25,000 25.0%601-49430-4200 Depreciation 312,969 310,905 - 315,702 315,702 0.0%601-49430-4500 Permits and Fees 500 45 135 - - 0.0%601-49430-4940 Safety Program 382 234 - 2,000 2,000 0.0%

Total Charges 326,158 338,439 23,868 337,702 342,702 1.5%


2020 Budget49430

Water Distribution

86

20192017 2018 YTD as of 2019 2020 PERCENT



601-49585-1010 Regular Employees 65,283$ 69,487$ 58,230$ 60,590$ 63,290$ 4.5%601-49585-1020 Overtime 328 539 741 1,580 1,580 0.0%601-49585-1200 FICA 4,024 4,266 3,549 3,855 4,022 4.3%601-49585-1210 PERA 4,921 5,252 4,423 4,663 4,865 4.3%601-49585-1220 Medicare 941 998 830 901 941 4.4%601-49585-1250 Insurance Rebate - Health 1,138 1,138 - 1,138 - -100.0%601-49585-1300 Insurance 8,694 9,389 7,828 6,594 6,920 4.9%601-49585-1310 VEBA/HSA Trust Funding 3,414 4,001 4,362 2,775 4,033 45.3%601-49585-1330 Life Insurance 257 261 201 221 221 0.0%601-49585-1340 Disability Insurance 268 261 228 248 259 4.4%

Total Personnel 89,268 95,592 80,392 82,565 86,131 4.3%

Supplies601-49585-2000 Office Supplies 246 397 311 300 350 16.7%601-49585-2050 Computer Supplies 526 165 - 650 650 0.0%

Total Supplies 772 562 311 950 1,000 5.3%

Services & Charges601-49585-3000 Professional Services 5,114 4,950 3,752 4,500 4,500 0.0%601-49585-3100 Contractual Services - - 1,665 - 2,220 100.0%601-49585-3200 Communications 7,643 7,879 6,238 7,700 7,700 0.0%601-49585-3300 Conferences and Schools - - 413 500 500 0.0%601-49585-3500 Printing and Publishing 2,548 2,191 2,267 2,750 2,750 0.0%


Charges601-49585-4320 Uncollectible Accounts 343 298 262 500 500 0.0%

Total Charges 343 298 262 500 500 0.0%


2020 Budget49585

Customer Billing

87

20192017 2018 YTD as of 2019 2020 PERCENT



601-49586-1010 Regular Employees 39,113$ 42,570$ 35,724$ 58,120$ 61,292$ 5.5%601-49586-1020 Overtime - 97 18 105 105 0.0%601-49586-1090 Cellphone Reimbursement 65 16 - 30 30 0.0%601-49586-1100 Longevity - - - - - 100.0%601-49586-1200 FICA 2,247 2,483 2,107 3,612 3,809 27.5%601-49586-1210 PERA 2,933 3,194 2,680 4,367 4,605 5.4%601-49586-1220 Medicare 525 581 493 845 891 5.4%601-49586-1250 Insurance Rebate - Health - 96 - 144 - -100.0%601-49586-1300 Insurance 6,671 6,140 5,916 9,899 2,120 -78.6%601-49586-1310 VEBA/HSA Trust Funding 2,685 2,359 2,054 3,594 912 -74.6%601-49586-1330 Life Insurance 58 58 90 152 152 0.0%601-49586-1340 Disability Insurance 160 160 218 238 251 5.5%601-49586-1510 Worker's Comp Expense 9,855 10,971 12,605 3,022 3,022 0.0%

Total Personnel 64,312 68,725 61,905 84,128 77,189 -8.2%

Supplies601-49586-2000 Office Supplies 1,384 861 1,402 800 1,400 75.0%601-49586-2050 Computer Supplies - 384 - 200 100 -50.0%601-49586-2170 General Supplies 400 300 342 300 300 0.0%

Total Supplies 1,784 1,545 1,744 1,300 1,800 38.5%

Services & Charges601-49586-3000 Professional Services 472 662 4,053 1,000 3,000 200.0%601-49586-3050 Administrative Charges 1,989 1,453 1,537 2,000 2,000 0.0%601-49586-3100 Contractual Services 5,286 3,709 3,598 5,000 5,000 0.0%601-49586-3200 Communications - 161 - - - 0.0%601-49586-3300 Conferences and Schools - 35 257 - - 0.0%601-49586-3400 Publishing and Advertising 870 905 522 500 500 0.0%601-49586-3610 General Liability 866 804 640 1,200 1,200 0.0%601-49586-3620 Property Insurance 2,551 2,542 2,080 2,400 2,400 0.0%


Charges601-49586-4000 Repair and Maintenance 15,262 5,625 5,625 7,500 7,500 0.0%601-49586-4330 Dues and Subscriptions 1,357 1,582 1,364 2,000 2,000 0.0%601-49586-4940 Safety Program 42 - - - - 0.0%601-49586-4950 Computer Financing Account 11,488 10,831 12,978 10,000 14,107 41.1%

Total Charges 28,149 18,038 19,967 19,500 23,607 21.1%


2020 Budget49586

Administration

88

20192017 2018 YTD as of 2019 2020 PERCENT


ExpendituresCapital Outlay

601-49593-5200 Buildings Capital Outlay -$ -$ 4,840$ -$ -$ 0.0%601-49593-5300 Improvements 16,950 27,137 119,624 975,000 291,000 -70.2%601-49593-5400 Machinery 2,666 3,687 12,492 395,000 24,000 -93.9%

Total Capital Outlay 19,616 30,824 136,956 1,370,000 315,000 -77.0%

TOTAL EXPENDITURES 19,616$ 30,824$ 136,956$ 1,370,000$ 315,000$ -77.0%

2020 Budget49593

Capital Outlay

89

20192017 2018 YTD as of 2019 2020 PERCENT


ExpendituresDebt Serivce

601-49980-6000 Principal -$ -$ 86,261$ 86,261$ 170,631$ 97.8%601-49980-6100 Bond Interest 1,468 5,437 20,913 26,273 30,946 17.8%601-49980-6200 Fiscal Agent Fee 617 700 3,350 500 1,000 100.0%601-49980-6250 Amortization Expense 225 (218) - 300 300 0.0%

Total Debt service 2,310 5,919 110,524 113,334 202,877 79.0%


2020 Budget49980

Debt Service

90


91

20192017 2018 YTD as of 2019 2020 PERCENT

Description ACTUAL ACTUAL 11/30/2019 BUDGET BUDGET CHANGERevenues

602-36102-0000 Interest on Assessments 420 357 224 - - 0.0%602-36104-0000 Charges for Services - (2,201) - - - 0.0%602-36210-0000 Interest Earnings 15,618 12,180 - 27,000 15,000 -44.4%602-36250-0000 Miscellaneous Revenue 5 - - - - 0.0%602-37000-3901 Residential 1,077,718 1,075,498 947,052 1,092,693 1,100,000 0.7%602-37000-3902 Commercial 582,939 576,206 513,185 577,000 590,000 2.3%602-37000-3903 Industrial 388,080 380,998 171,676 158,000 186,000 17.7%602-37000-3905 Capital Funding Charge 271,900 420,345 492,203 561,045 697,000 24.2%602-37160-0000 Penalties 36,938 27,321 25,341 - - 0.0%602-37275-0000 Sewer Access Fee 2,300 15,260 6,660 - - 0.0%602-37470-0000 Miscellaneous Revenue 600 400 134,859 600 600 0.0%602-39210-0000 Transfer from Capital Improvem 349,149 - - 500,000 - -100.0%602-39215-0000 Transfer - G.F. Capital Note 181,445 181,392 140,339 187,119 181,215 -3.2%

Total Revenues 2,907,112 2,687,756 2,431,539 3,103,457 2,769,815 -10.8%


1010 Regular Employees 393,501 394,954 365,049 448,026 505,652 12.9%1020 Overtime 18,400 25,572 22,213 30,931 33,919 9.7%1030 Part-time Employees 380 - - - - 0.0%1090 Cellphone Reimbursement 2,867 2,688 2,462 2,984 3,208 7.5%1200 FICA 24,259 25,135 22,585 29,863 33,635 12.6%1210 PERA 30,388 31,821 29,044 35,900 40,446 12.7%1220 Medicare 5,674 5,878 5,282 6,984 7,867 12.6%1250 Insurance Rebate 4,459 4,686 - 3,538 - -100.0%1300 Insurance 75,439 80,343 88,633 92,562 81,599 -11.8%1310 VEBA Trust Funding 13,382 14,678 17,284 31,203 36,499 17.0%1330 Life Insurance 1,564 1,485 1,279 1,467 1,550 5.7%1340 Disability Insurance 1,634 1,626 1,763 1,836 2,072 12.9%1510 Worker's Comp Expense 19,244 16,195 19,592 8,377 8,377 0.0%

Total Personnel 591,191 605,061 575,186 693,671 754,824 8.8%

Supplies2000 Office Supplies 1,775 1,568 1,743 5,600 3,850 -31.3%2050 Computer Supplies 2,294 1,610 1,450 1,850 1,650 -10.8%2120 Motor Fuels 4,427 4,521 8,283 6,500 8,000 23.1%2150 Biosolid Application 17,980 18,713 21,621 22,000 25,000 13.6%2170 General Supplies 61,393 79,072 64,503 81,200 82,400 1.5%2180 Uniforms 3,337 2,285 2,779 4,000 4,000 0.0%2190 Safety Equipment 1,342 1,558 402 - 500 100.0%2210 Equipment Parts 12,589 10,241 17,962 13,000 18,000 38.5%2220 Vehicle Maintenance - 96 - - - 0.0%2230 Bldg. Repair/Maint. Supplies 4,669 1,214 1,114 2,000 1,500 -25.0%2240 City Shop Charges 31,235 23,193 17,938 37,500 37,500 0.0%2400 Small Tools 523 294 295 1,000 1,000 0.0%

Total Supplies 141,564 144,365 138,090 174,650 183,400 5.0%

Services & Charges3000 Professional Services 11,998 46,828 17,122 20,500 28,500 39.0%3050 Professional Services - Audit Fees 4,162 3,298 2,916 6,000 6,000 0.0%3100 Contractual Services 78,082 74,314 72,003 145,000 87,220 -39.8%3200 Communications 16,374 16,446 13,874 15,400 16,900 9.7%3300 Conferences and Schools 5,394 3,680 5,521 7,500 5,500 -26.7%3400 Publishing/Advertising 107 350 - 100 - -100.0%3500 Printing/Publishing 2,548 2,191 2,267 2,750 2,750 0.0%3610 Public Liability Insurance 6,149 5,681 3,610 23,204 23,204 0.0%3620 Property Insurance 8,479 7,491 6,000 9,451 9,451 0.0%3800 Utilities 170,944 181,213 141,736 167,000 164,000 -1.8%


Charges4000 Repair and Maintenance 73,207 53,172 46,166 62,500 46,500 -25.6%4020 Lift Station Repairs 31,198 13,001 10,629 15,000 15,000 0.0%


SANITARY SEWER

92

20192017 2018 YTD as of 2019 2020 PERCENT

Description ACTUAL ACTUAL 11/30/2019 BUDGET BUDGET CHANGE


SANITARY SEWER

4320 Uncollectible Accounts 619 638 527 800 800 0.0%4330 Dues/Subscriptions 12,134 3,033 6,328 9,500 9,500 0.0%4500 Permits & Fees 100 7,140 6,500 7,000 7,000 0.0%4800 Property Tax Expense 99 - 99 - - 0.0%4940 Safety Program 582 934 347 500 1,000 100.0%4950 Computer Financing Account 11,488 10,831 13,233 - 14,107 100.0%

Total Charges 129,427 88,749 83,829 95,300 93,907 -1.5%

Capital Outlay5200 Buildings - - - - 76,000 100.0%5300 Improvements 2,838,600 816,887 298,706 1,086,000 414,400 -61.8%5400 Machinery 36,159 15,417 469,367 533,500 125,000 -76.6%

Total Capital outlay 2,874,759 832,304 768,073 1,619,500 615,400 -62.0%

Debt Service Expense6000 Principal 488,648 (3,115,883) 642,025 642,025 766,369 19.4%6100 Bond Interest 191,675 173,579 196,979 204,899 197,620 -3.6%6200 Fiscal Agent Fee 1,198 10,755 250 800 2,000 150.0%

Total Debt Service 681,521 (2,931,549) 839,254 847,724 965,989 14.0%


Total Transfers 116,468 116,468 87,351 116,468 116,468 0.0%

TOTAL EXPENSES 4,839,167$ (803,110)$ 2,756,832$ 3,944,218$ 3,073,513$ -22.1%

4200 Add: Depreciation Expense 705,779 668,713 - 858,000 858,000 0.0%6250 Amortization Expense (3,689) (3,689) - 1,000 1,000 0.0%

NET EXPENSES 5,541,257 (138,086) 2,756,832 4,803,218 3,932,513 -31.6%CHANGE IN NET ASSETS (2,634,145) 2,825,842 (325,293) (1,699,761) (1,162,698)

93

20192017 2018 YTD as of 2019 2020 PERCENT





49300TRANSFERS

2020 Budget

94

20192017 2018 YTD as of 2019 2020 PERCENT



602-49470-1010 Regular Employees 64,358$ 54,131$ 45,011$ 103,727$ 110,709$ 6.7%602-49470-1020 Overtime 796 2,293 2,502 2,246 2,246 0.0%602-49470-1030 Part-time Employees 380 - - - - 0.0%602-49470-1090 Cellphone Reimbursement 816 895 828 929 929 0.0%602-49470-1200 FICA 3,964 3,404 2,756 6,610 7,043 6.6%602-49470-1210 PERA 4,884 4,219 3,563 7,926 8,450 6.6%602-49470-1220 Medicare 927 796 644 1,546 1,647 6.5%602-49470-1250 Insurance Rebate - Health 1,572 1,536 - 1,356 - -100.0%602-49470-1300 Insurance 11,538 13,952 16,176 17,646 16,544 -6.2%602-49470-1310 VEBA/HSA Trust Funding 4,783 5,881 7,315 6,916 8,193 18.5%602-49470-1330 Life Insurance 349 364 345 344 344 0.0%602-49470-1340 Disability Insurance 338 362 418 425 454 6.8%

Total Personnel 94,705 87,833 79,558 149,671 156,559 4.6%Supplies

602-49470-2170 General Supplies 3,591 4,710 699 8,000 7,000 -12.5%602-49470-2210 Equipment Parts - 16 996 - - 0.0%602-49470-2240 Central Garage Charges 25,349 16,366 17,437 35,000 35,000 0.0%

Total Supplies 28,940 21,092 19,132 43,000 42,000 -2.3%Services & Charges

602-49470-3000 Professional Services 500 2,103 1,635 2,000 2,000 0.0%602-49470-3100 Contractual Services 6,377 10,444 5,274 70,000 7,000 -90.0%602-49470-3200 Communications 5,448 5,552 5,355 5,000 6,500 30.0%602-49470-3300 Conferences and Schools 345 23 1,493 500 500 0.0%602-49470-3400 Publishing and Advertising - - - 100 - 0.0%602-49470-3800 Utilities 20,616 20,144 17,186 19,000 19,000 0.0%

Total Services and Charges 33,286 38,266 30,943 96,600 35,000 -63.8%Charges

602-49470-4000 Repair and Maintenance 2,031 12,487 2,010 10,000 10,000 0.0%602-49470-4020 Lift Station Repairs 31,198 13,001 10,629 15,000 15,000 0.0%

Total Charges 33,229 25,488 12,639 25,000 25,000 0.0%Capital Outlay

602-49470-5300 Improvements - - 2,944 - - 0.0%Total Capital Outlay - - 2,944 - - 0.0%


49470WASTEWATER COLLECTION

2020 Budget

95

20192017 2018 YTD as of 2019 2020 PERCENT


Expenditures602-49480-1010 Regular Employees 224,747$ 228,766$ 216,945$ 225,589$ 270,361$ 19.8%602-49480-1020 Overtime 17,276 22,643 18,887 27,000 29,988 11.1%602-49480-1090 Cellphone Reimbursement 1,986 1,777 1,634 2,025 2,249 11.1%602-49480-1200 FICA 14,024 14,982 13,627 15,786 18,761 18.8%602-49480-1210 PERA 17,650 19,155 17,687 18,944 22,526 18.9%602-49480-1220 Medicare 3,280 3,504 3,187 3,692 4,388 18.9%602-49480-1250 Insurance Rebate - Health 1,749 1,916 - 900 - -100.0%602-49480-1300 Insurance 48,536 50,864 57,338 58,423 56,015 -4.1%602-49480-1310 VEBA/HSA Trust Funding 2,499 2,437 2,925 17,918 23,361 30.4%602-49480-1330 Life Insurance 899 802 644 750 833 11.1%602-49480-1340 Disability Insurance 867 844 858 925 1,108 19.8%


602-49480-2000 Office Supplies 599 410 630 5,000 2,500 -50.0%602-49480-2050 Computer Supplies 1,768 - 1,059 1,000 1,000 0.0%602-49480-2120 Motor Fuels 4,427 4,521 8,283 6,500 8,000 23.1%602-49480-2150 Biosolid Application 17,980 18,713 21,621 22,000 25,000 13.6%602-49480-2170 General Supplies 57,370 74,062 63,468 73,000 75,000 2.7%602-49480-2180 Uniforms 3,337 2,285 2,779 4,000 4,000 0.0%602-49480-2190 Safety Equipment 1,342 1,558 402 - 500 100.0%602-49480-2210 Equipment Parts 12,589 10,225 16,966 13,000 18,000 38.5%602-49480-2220 Vehicle Maintenance - 96 - - - 0.0%602-49480-2230 Bldg. Repair/Maint. Supplies 4,669 1,214 1,114 2,000 1,500 -25.0%602-49480-2240 Central Garage Charges 5,886 6,827 501 2,500 2,500 0.0%602-49480-2400 Small Tools 523 294 295 1,000 1,000 0.0%

Total Supplies 110,490 120,205 117,118 130,000 139,000 6.9%Services & Charges

602-49480-3000 Professional Services 2,743 18,108 6,813 5,000 13,000 160.0%602-49480-3100 Contractual Services 66,881 60,161 61,475 70,000 73,000 4.3%602-49480-3200 Communications 3,389 3,421 1,992 2,700 2,700 0.0%602-49480-3300 Conferences and Schools 3,717 3,657 4,028 7,000 5,000 -28.6%602-49480-3400 Publishing and Advertising 107 233 - - - 0.0%602-49480-3610 General Liability 6,149 5,681 3,610 8,204 8,204 0.0%602-49480-3620 Property Insurance 8,479 7,491 6,000 9,451 9,451 0.0%602-49480-3800 Utilities 150,328 161,069 124,550 148,000 145,000 -2.0%

Total Services and Charges 241,793 259,821 208,468 250,355 256,355 2.4%Charges

602-49480-4000 Repair and Maintenance 55,250 34,442 38,531 45,000 29,000 -35.6%602-49480-4200 Depreciation 705,779 668,713 - 858,000 858,000 0.0%602-49480-4330 Dues and Subscriptions 8,883 219 220 9,500 9,500 0.0%602-49480-4500 Permits and Fees 100 7,140 6,500 7,000 7,000 0.0%602-49480-4940 Safety Program 58 934 347 - 500 100.0%

Total Charges 770,070 711,448 45,598 919,500 904,000 -1.7%Capital Outlay

602-49480-5400 Machinery - 4,794 14,180 - - 0.0%Total Capital Outlay - 4,794 14,180 - - 0.0%

TOTAL EXPENDITURES 1,455,866$ 1,443,958$ 719,096$ 1,671,807$ 1,728,945$ 3.4%

49480WASTEWATER TREATMENT

2020 Budget

96

20192017 2018 YTD as of 2019 2020 PERCENT





602-49585-2000 Office Supplies 99 343 340 300 350 16.7%602-49585-2050 Computer Supplies 526 165 391 650 650 0.0%

Total Supplies 625 508 731 950 1,000 5.3%Services & Charges

602-49585-3000 Professional Services 8,566 8,727 6,364 9,000 9,000 0.0%602-49585-3100 Contractual Services 10 - 1,665 - 2,220 100.0%602-49585-3200 Communications 7,538 7,473 6,527 7,700 7,700 0.0%602-49585-3500 Printing and Publishing 2,548 2,191 2,267 2,750 2,750 0.0%


602-49585-4320 Uncollectible Accounts 619 638 527 800 800 0.0%Total Charges 619 638 527 800 800 0.0%


49585CUSTOMER BILLING

2020 Budget

97

20192017 2018 YTD as of 2019 2020 PERCENT



602-49586-1010 Regular Employees 39,113$ 42,570$ 39,228$ 58,120$ 61,292$ 5.5%602-49586-1020 Overtime - 97 18 105 105 0.0%602-49586-1090 Cellphone Reimbursement 65 16 - 30 30 0.0%602-49586-1200 FICA 2,247 2,483 2,312 3,612 3,809 5.5%602-49586-1210 PERA 2,933 3,194 2,944 4,367 4,605 5.4%602-49586-1220 Medicare 525 581 541 845 891 5.4%602-49586-1250 Insurance Rebate - Health - 96 - 144 - -100.0%602-49586-1300 Insurance 6,671 6,138 6,450 9,899 2,120 -78.6%602-49586-1310 VEBA/HSA Trust Funding 2,685 2,359 2,260 3,594 912 -74.6%602-49586-1330 Life Insurance 59 58 90 152 152 0.0%602-49586-1340 Disability Insurance 160 160 238 238 251 5.5%602-49586-1510 Worker's Comp Expense 19,244 16,195 19,592 8,377 8,377 0.0%

Total Personnel 73,702 73,947 73,673 89,483 82,544 -7.8%Supplies

602-49586-2000 Office Supplies 1,078 816 773 300 1,000 233.3%602-49586-2050 Computer Supplies - 1,445 - 200 - -100.0%602-49586-2170 General Supplies 432 300 300 200 400 100.0%

Total Supplies 1,510 2,561 1,073 700 1,400 100.0%Services & Charges

602-49586-3000 Professional Services 189 17,891 2,309 4,500 4,500 0.0%602-49586-3050 Administrative Charges 4,162 3,298 2,916 6,000 6,000 0.0%602-49586-3100 Contractual Services 4,814 3,709 3,589 5,000 5,000 0.0%602-49586-3300 Conferences and Schools 1,332 - - - - 0.0%602-49586-3400 Publishing and Advertising - 118 - - - 0.0%602-49586-3610 General Liability - - - 15,000 15,000 0.0%


602-49586-4000 Repair and Maintenance 15,262 6,243 5,625 7,500 7,500 0.0%602-49586-4330 Dues and Subscriptions 3,251 2,814 6,108 - - 0.0%602-49586-4800 Property Tax Expense 99 - 99 - - 0.0%602-49586-4940 Safety Program 524 - - 500 500 0.0%602-49586-4950 Computer Financing Account 11,488 10,831 13,233 - 14,107 100.0%

Total Charges 30,624 19,888 25,065 8,000 22,107 176.3%


49586SEWER ADMINISTRATION

2020 Budget

98

20192017 2018 YTD as of 2019 2020 PERCENT



602-49593-5200 Buildings Capital Outaly -$ -$ -$ -$ 76,000$ 100.0%602-49593-5300 Improvements 453,987 171,665 295,762 1,086,000 414,400 -61.8%602-49593-5400 Machinery 86,467 65,729 455,187 533,500 125,000 -76.6%

Total Capital Outlay 540,454 237,394 750,949 1,619,500 615,400 -62.0%

TOTAL EXPENDITURES 540,454$ 237,394$ 750,949$ 1,619,500$ 615,400$ -62.0%

49593CAPITAL OUTLAY

2020 Budget

99

20192017 2018 YTD as of 2019 2020 PERCENT


ExpendituresDebt Service

602-49980-6000 Principal -$ -$ 642,025$ 642,025$ 766,369$ 19.4%602-49980-6100 Bond Interest 191,675 173,579 196,979 204,899 197,620 -3.6%602-49980-6200 Fiscal Agent Fee 1,198 10,755 250 800 2,000 150.0%602-49980-6250 Amortization Expense (3,689) (3,689) - 1,000 1,000 0.0%



49980DEBT SERVICE

2020 Budget

100


101

20192017 2018 YTD as of 2019 2020 PERCENT

Description ACTUAL ACTUAL 11/30/2019 BUDGET BUDGET CHANGERevenues604-36210-0000 Interest Earnings 51,277$ 34,317$ -$ 15,000$ 25,000$ 66.7%604-36211-0000 Interest on Customer Deposits - - - 2,000 - -100.0%604-36236-0000 Contributions from Other Funds - - - 3,000 - -100.0%604-36240-0000 Refund/Reimbursement 7,960 - 119 - - 0.0%604-36250-0000 Miscellaneous Revenue - 36 - - - 0.0%604-37000-0000 Utility Revenue 22,346 - - - - 0.0%604-37000-3701 Residential 3,217,455 3,414,076 2,884,524 3,300,000 3,300,000 0.0%604-37000-3702 Commercial General 1,076,607 1,110,442 921,261 1,050,000 1,175,000 11.9%604-37000-3703 Large Commercial 1,261,320 1,266,196 1,137,949 1,250,000 1,250,000 0.0%604-37000-3704 Mid Commercial Power 1,016,872 1,045,334 906,160 1,000,000 990,000 -1.0%604-37000-3705 Highway/Street Lighting - 121,735 148,910 - - 0.0%604-37000-3706 Park Lighting 3,494 3,659 4,302 - - 0.0%604-37000-3708 Public Building 177,167 113,129 73,022 175,000 170,000 -2.9%604-37000-3710 Electric Heat 104,928 118,817 93,632 104,000 - -100.0%604-37160-0000 Penalties 78,050 80,721 62,463 75,000 72,000 -4.0%604-37170-0000 Revenue From Merchandising - 427 - - - 0.0%604-37180-3720 Energy Star Program 13,605 21,269 16,078 22,000 20,000 -9.1%604-37180-3721 Energy Management Program 3,503 3,503 2,508 5,440 5,000 -8.1%604-37180-3722 Commercial Rebates 22,433 59,618 15,606 40,000 25,000 -37.5%604-37180-3724 Wind Power 260 137 - 250 - -100.0%604-37180-3725 Solar Power - 1,405 7,310 400 500 25.0%604-37180-3726 Low Income CIP Program Rev. 125 1,156 200 200 200 0.0%604-37180-3727 Street Light Rebates - Res 782 - - - - 0.0%604-37430-0000 Yard Light Rental 12,437 11,146 10,330 11,640 11,800 1.4%604-37470-0000 Miscellaneous Revenue 24,729 86,558 42,453 20,000 25,000 25.0%604-37473-0000 Salvage Revenue 7,490 7,401 2,639 5,000 4,000 -20.0%

0000 Total Revenues 7,102,840$ 7,501,082$ 6,329,466$ 7,078,930$ 7,073,500$ -0.1%


1010 Regular Employees 403,339$ 395,850$ 367,736$ 414,598$ 434,724$ 4.9%1020 Overtime 60,762 79,981 44,095 70,332 70,332 0.0%1090 Cell Phone Reimbursement 2,644 2,209 1,962 2,217 2,217 0.0%1110 Severance Pay 18,392 - - - - 0.0%1200 FICA 29,054 28,392 24,640 30,204 31,451 4.1%1210 PERA 35,703 35,380 30,887 36,369 37,879 4.2%1220 Medicare 6,795 6,640 5,762 7,063 7,356 4.1%1250 Insurance Rebate 4,345 2,529 - 2,620 - -100.0%1300 Insurance 60,486 68,769 67,413 73,541 64,300 -12.6%1310 VEBA Trust Fund 26,511 27,467 28,022 27,977 27,720 -0.9%1330 Life Insurance 1,172 1,129 1,032 1,182 1,182 0.0%1340 Disability Insurance 1,675 1,475 1,699 1,700 1,783 4.9%1510 Worker's Comp Expense 20,122 17,944 21,486 9,534 9,534 0.0%

Total Personnel 671,000 667,765 594,734 677,337 688,478 1.6%

Supplies2000 Office Supplies 1,431 1,495 1,290 1,300 1,550 19.2%2050 Computer Supplies 2,440 165 391 1,150 950 -17.4%2120 Motor fuels 7,487 6,915 5,400 7,000 6,000 -14.3%2170 General Supplies 12,105 6,592 6,681 10,500 9,500 -9.5%2180 Uniforms 3,548 3,971 2,589 5,000 5,000 0.0%2190 Safety Equipment 1,099 487 931 4,000 3,000 -25.0%2215 Meters 12,914 4,355 7,899 5,000 15,000 200.0%2216 Meter Sockets 868 596 - - - 0.0%2220 Vehicle Maintenance - 256 - - - 0.0%2230 Bldg. Repair/Maint. Supplies 25,253 27,805 11,965 32,000 27,000 -15.6%2240 City Shop Charges 22,941 16,373 31,835 21,000 2,500 -88.1%2290 Load Control Credit 56,599 56,854 56,684 60,000 55,000 -8.3%2295 Load Control Delivery 13,403 8,291 861 12,000 9,000 -25.0%2300 Energy Star Rebate 21,003 18,334 19,694 20,000 20,000 0.0%2305 Energy Star Delivery 444 - - - - 0.0%


ELECTRIC FUND

102

20192017 2018 YTD as of 2019 2020 PERCENT

Description ACTUAL ACTUAL 11/30/2019 BUDGET BUDGET CHANGE


ELECTRIC FUND

2320 SMMPA EMP - Load Mgmt. 3,503 3,503 2,508 3,500 3,500 0.0%2330 SMMP Comm. Rebates 54,573 38,843 213,721 40,000 40,000 0.0%2340 Low Income CIP Program 3,986 4,544 4,614 5,000 4,000 -20.0%2400 Small Tools 2,076 700 1,572 8,000 5,000 -37.5%

Total Supplies 245,673 200,079 368,635 235,450 207,000 -12.1%

Services & Charges3000 Professional Services 49,220 46,309 39,830 62,000 62,000 0.0%3050 Professional Services - Audit Fees 9,855 9,952 9,441 11,697 11,697 0.0%3100 Contractual Services 36,496 29,311 21,566 41,600 35,200 -15.4%3200 Communications 9,179 9,235 8,164 12,000 11,000 -8.3%3300 Confrences and Schools 113 1,035 1,013 4,500 4,000 -11.1%3400 Publishing/Advertising - 29 49 - - 0.0%3500 Printing/Publishing 2,548 2,237 2,267 - 2,750 100.0%3610 Public Liability Insurance 4,421 4,292 3,185 3,874 3,874 0.0%3620 Property Insurance 6,774 6,176 2,966 6,593 6,593 0.0%3800 Utilities 544 4,884 5,466 - - 0.0%3810 Purchased Power 5,120,825 5,289,944 4,268,258 5,050,000 5,120,000 1.4%

Total Services and Charges 5,239,975 5,403,404 4,362,205 5,192,264 5,257,114 1.2%

Charges4000 Repair and Maintenance 32,030 28,571 25,910 24,000 26,000 8.3%4230 Loss on Disposal of Asset 20 - - - - 0.0%4320 Uncollectible Accounts 1,749 1,736 1,489 2,000 2,000 0.0%4330 Dues and Subscriptions 14,536 15,637 15,337 18,100 18,100 0.0%4940 Safety Program 16,239 3,667 4,356 10,000 10,000 0.0%4950 Computer Financing Account 11,488 11,580 13,771 10,500 13,000 23.8%

Total Charges 76,062 61,191 60,863 64,600 69,100 7.0%

Capital Outlay5200 Buildings - - 35,024 - - 0.0%5300 Improvements 201,441 244,782 161,633 315,000 250,000 -20.6%5400 Machinery 78,659 129,670 282,863 660,000 90,000 -86.4%


Debt Service Expense6140 Deposit Interest Expense 1,797 3,762 1,402 2,000 7,000 250.0%



Total Transfers 428,000 428,000 321,000 428,000 488,000 14.0%

TOTAL EXPENSES 6,942,607$ 7,138,653$ 6,188,359$ 7,574,651$ 7,056,692$ -6.8%

4200 Add: Depreciation Expense 274,779 267,742 - 266,428 266,428 0.0%6250 Amortization Expense 6,169 6,169 - 1,760 1,760 0.0%

NET EXPENSES 7,223,555 7,412,564 6,188,359 7,842,839 7,324,880 CHANGE IN NET ASSETS (120,715)$ 88,518$ 141,107$ (763,909)$ (251,380)$

103

20192017 2018 YTD as of 2019 2020 PERCENT





2020 Budget49300

TRANSFERS

104

20192017 2018 YTD as of 2019 2020 PERCENT


ExpendituresServices & Charges

604-49550-3810 Purchased Power 5,120,825$ 5,289,944$ 4,268,258$ 5,050,000$ 5,120,000$ 1.4%Total Services and Charges 5,120,825 5,289,944 4,268,258 5,050,000 5,120,000 1.4%

TOTAL EXPENDITURES 5,120,825$ 5,289,944$ 4,268,258$ 5,050,000$ 5,120,000$ 1.4%

2020 Budget49550

ELECTRIC - PURCHASED POWER

105

20192017 2018 YTD as of 2019 2020 PERCENT



604-49570-1010 Regular Employees 9,763$ 8,181$ 8,328$ 9,271$ 9,714$ 4.8%604-49570-1020 Overtime 1,591 2,231 1,121 2,197 2,197 0.0%604-49570-1090 Cellphone Reimbursement 81 70 63 69 69 0.0%604-49570-1200 FICA 698 663 565 715 743 3.9%604-49570-1210 PERA 851 826 708 860 893 3.8%604-49570-1220 Medicare 163 155 132 167 174 4.2%604-49570-1250 Insurance Rebate - Health 102 38 - 38 - -100.0%604-49570-1300 Insurance 1,404 1,687 1,663 1,814 1,767 -2.6%604-49570-1310 VEBA/HSA Trust Funding 640 672 667 689 727 5.5%604-49570-1330 Life Insurance 27 25 23 26 26 0.0%604-49570-1340 Disability Insurance 39 33 38 38 40 5.3%

Total Personnel 15,359 14,581 13,308 15,884 16,350 2.9%

Supplies604-49570-2170 General Supplies 23 - - - - 0.0%604-49570-2230 Bldg. Repair/Maint. Supply 946 1,066 1,585 1,000 1,000 0.0%

Total Supplies 969 1,066 1,585 1,000 1,000 0.0%

Services & Charges604-49570-3100 Contractual Services 8,231 6,296 7,125 10,000 10,000 0.0%604-49570-3800 Utilities 544 937 711 - - 0.0%


Charges604-49570-4000 Repair and Maintenance 9,543 - - - - 0.0%

Total Charges 9,543 - - - - 0.0%


2020 Budget49570

ELECTRIC - TRANSMISSION

106

20192017 2018 YTD as of 2019 2020 PERCENT



604-49571-1010 Regular Employees 203,451$ 198,350$ 183,728$ 204,535$ 214,325$ 4.8%604-49571-1020 Overtime 36,958 46,811 25,503 48,471 48,471 0.0%604-49571-1090 Cellphone Reimbursement 1,779 1,537 1,385 1,525 1,525 0.0%604-49571-1110 Severance Pay 18,392 - - - - 0.0%604-49571-1200 FICA 15,500 14,489 12,515 15,781 16,388 3.8%604-49571-1210 PERA 18,926 18,046 15,692 18,975 19,710 3.9%604-49571-1220 Medicare 3,625 3,389 2,927 3,691 3,833 3.8%604-49571-1250 Insurance Rebate - Health 2,259 847 - 847 - -100.0%604-49571-1300 Insurance 30,983 37,226 36,682 40,017 38,981 -2.6%604-49571-1310 VEBA/HSA Trust Funding 14,120 14,826 14,709 15,199 16,046 5.6%604-49571-1330 Life Insurance 594 559 513 565 565 0.0%604-49571-1340 Disability Insurance 865 732 839 839 879 4.8%

Total Personnel 347,452 336,812 294,493 350,445 360,723 2.9%

Supplies604-49571-2120 Motor Fuels 7,487 6,915 5,400 7,000 6,000 -14.3%604-49571-2170 General Supplies 10,077 6,292 6,000 10,000 9,000 -10.0%604-49571-2180 Uniforms 3,548 3,971 2,589 5,000 5,000 0.0%604-49571-2190 Safety Equipment 1,099 487 931 4,000 3,000 -25.0%604-49571-2215 Meters 12,914 4,355 7,899 5,000 15,000 200.0%604-49571-2216 Meter Sockets 868 596 - - - 0.0%604-49571-2220 Vehicle Maintenance - 256 - - - 0.0%604-49571-2230 Bldg Repair/Maint. Supply 451 - - - - 0.0%604-49571-2240 Central Garage Charges 22,941 16,373 31,835 21,000 2,500 -88.1%604-49571-2290 Load Control Credit - Customer 56,599 56,854 56,684 60,000 55,000 -8.3%604-49571-2295 Load Control Delivery 13,403 8,291 861 12,000 9,000 -25.0%604-49571-2300 Energy Star Rebate/Appliances 21,003 18,334 19,694 20,000 20,000 0.0%604-49571-2305 Energy Star Delivery 444 - - - - 0.0%604-49571-2320 SMMPA EMP- Energy Load Mgmt. 3,503 3,503 2,508 3,500 3,500 0.0%604-49571-2330 SMMPA Commercial Rebates 54,573 38,843 213,721 40,000 40,000 0.0%604-49571-2340 Low Income CIP Program 3,986 4,544 4,614 5,000 4,000 -20.0%604-49571-2400 Small Tools 2,076 700 1,572 8,000 5,000 -37.5%

Total Supplies 214,972 170,314 354,308 200,500 177,000 -11.7%

Services & Charges604-49571-3000 Professional Services - 285 1,834 8,000 8,000 0.0%604-49571-3100 Contractual Services 13,431 10,108 7,314 10,000 10,000 0.0%604-49571-3200 Communications 809 960 821 - - 0.0%604-49571-3300 Conferences and Schools 113 310 - 2,000 2,000 0.0%


Charges604-49571-4000 Repair and Maintenance - 7,172 6,418 5,000 5,000 0.0%604-49571-4200 Depreciation 274,779 267,742 - 266,428 266,428 0.0%604-49571-4230 Loss on Disposal of Asset 20 - - - - 0.0%604-49571-4940 Safety Program 16,181 3,623 4,301 10,000 10,000 0.0%

Total Charges 290,980 278,537 10,719 281,428 281,428 0.0%


OPERATING MAINTENANCE

2020 Budget49571

107

20192017 2018 YTD as of 2019 2020 PERCENT



604-49572-1010 Regular Employees 22,107$ 19,623$ 18,477$ 20,569$ 21,554$ 4.8%604-49572-1020 Overtime 7,573 10,702 6,178 4,875 4,875 0.0%604-49572-1090 Cellphone Reimbursement 179 155 140 153 153 0.0%604-49572-1200 FICA 1,819 1,827 1,476 1,587 1,648 3.8%604-49572-1210 PERA 2,226 2,275 1,849 1,908 1,982 3.9%604-49572-1220 Medicare 425 427 345 371 385 3.8%604-49572-1250 Insurance Rebate - Health 227 85 - 85 - -100.0%604-49572-1300 Insurance 3,116 3,744 3,689 4,024 3,920 -2.6%604-49572-1310 VEBA/HSA Trust Funding 1,420 1,491 1,479 1,529 1,614 5.6%604-49572-1330 Life Insurance 60 56 52 57 57 0.0%604-49572-1340 Disability Insurance 87 74 84 84 88 4.8%

Total Personnel 39,239 40,459 33,769 35,242 36,276 2.9%

Supplies604-49572-2230 Bldg. Repair/Maint. Supplies 1,307 828 - 2,000 2,000 0.0%

Total Supplies 1,307 828 - 2,000 2,000 0.0%

Services & Charges604-49572-3100 Contractual Services 320 675 1,230 1,000 1,000 0.0%604-49572-4000 Repair and Maintenance - - - 1,000 1,000 0.0%

Total Services and Charges 320 675 1,230 2,000 2,000 0.0%


2020 Budget49572

OH OPERATION/MAINTENANCE

108

20192017 2018 YTD as of 2019 2020 PERCENT



604-49573-1010 Regular Employees 39,146$ 35,198$ 33,479$ 37,083$ 38,858$ 4.8%604-49573-1020 Overtime 10,820 14,672 7,784 8,788 8,788 0.0%604-49573-1090 Cellphone Reimbursement 323 279 251 276 276 0.0%604-49573-1200 FICA 3,065 3,001 2,469 2,861 2,971 3.8%604-49573-1210 PERA 3,748 3,740 3,095 3,440 3,573 3.9%604-49573-1220 Medicare 717 702 577 669 695 3.9%604-49573-1250 Insurance Rebate - Health 410 154 - 154 - -100.0%604-49573-1300 Insurance 5,617 6,749 6,650 7,255 7,067 -2.6%604-49573-1310 VEBA/HSA Trust Funding 2,560 2,688 2,667 2,756 2,909 5.6%604-49573-1330 Life Insurance 108 101 93 102 102 0.0%604-49573-1340 Disability Insurance 157 133 152 152 159 4.6%

Total Personnel 66,671 67,417 57,217 63,536 65,398 2.9%

Supplies604-49573-2170 General Supplies 1,400 - 255 - - 0.0%604-49573-2230 Bldg. Repair/Maint. Supplies 14,518 18,561 6,218 20,000 15,000 -25.0%

Total Supplies 15,918 18,561 6,473 20,000 15,000 -25.0%

Services & Charges604-49573-3100 Contractual Services 1,872 3,993 481 4,000 2,000 -50.0%

Total Services and Charges 1,872 3,993 481 4,000 2,000 -50.0%

Charges604-49573-4000 Repair and Maintenance 7,063 9,976 5,201 12,000 10,000 -16.7%

Total Charges 7,063 9,976 5,201 12,000 10,000 -16.7%


2020 Budget49573

UG OPERATION/MAINTENANCE

109

20192017 2018 YTD as of 2019 2020 PERCENT



604-49574-1010 Regular Employees 10,983$ 9,882$ 9,369$ 10,430$ 10,929$ 4.8%604-49574-1020 Overtime 2,093 3,164 1,399 2,472 2,472 0.0%604-49574-1090 Cellphone Reimbursement 91 78 71 78 78 0.0%604-49574-1200 FICA 803 785 644 805 836 3.9%604-49574-1210 PERA 981 979 808 968 1,005 3.8%604-49574-1220 Medicare 188 184 150 188 195 3.7%604-49574-1250 Insurance Rebate - Health 115 43 - 43 - -100.0%604-49574-1300 Insurance 1,580 1,898 1,871 2,041 1,988 -2.6%604-49574-1310 VEBA/HSA Trust Funding 720 756 750 775 818 5.5%604-49574-1330 Life Insurance 30 29 26 29 29 0.0%604-49574-1340 Disability Insurance 44 37 43 43 45 4.7%

Total Personnel 17,628 17,835 15,131 17,872 18,395 2.9%

Supplies604-49574-2170 General Supplies - - 90 - - 0.0%604-49574-2230 Bldg. Repair/Maint. Supplies 8,032 7,349 4,161 9,000 9,000 0.0%

Total Supplies 8,032 7,349 4,251 9,000 9,000 0.0%

Services & Charges604-49574-3100 Contractual Services - 2,925 - 6,600 3,000 -54.5%604-49574-3800 Utilities - 3,947 4,754 - - 0.0%604-49574-4000 Repair and Maintenance - 5,799 8,666 - - 0.0%

Total Services and Charges - 12,671 13,420 6,600 3,000 -54.5%


2020 Budget49574

STREETLIGHT OPERATIONS/MAINTENANCE

110

20192017 2018 YTD as of 2019 2020 PERCENT



604-49584-1010 Regular Employees 8,237$ 7,412$ 7,027$ 7,822$ 8,197$ 4.8%604-49584-1020 Overtime 1,343 1,746 946 1,854 1,854 0.0%604-49584-1090 Cellphone Reimbursement 68 59 53 58 58 0.0%604-49584-1200 FICA 589 551 477 604 627 3.8%604-49584-1210 PERA 719 687 598 726 754 3.9%604-49584-1220 Medicare 137 129 112 141 147 4.3%604-49584-1250 Insurance Rebate - Health 86 32 - 32 - -100.0%604-49584-1300 Insurance 1,185 1,424 1,403 1,530 1,491 -2.5%604-49584-1310 VEBA/HSA Trust Funding 540 567 562 581 614 5.7%604-49584-1330 Life Insurance 23 21 19 22 22 0.0%604-49584-1340 Disability Insurance 33 28 32 32 34 6.3%

Total Personnel 12,960 12,656 11,229 13,402 13,798 3.0%


2020 Budget49584

METER READING

111

20192017 2018 YTD as of 2019 2020 PERCENT




Total Personnel 86,660 92,633 85,476 83,089 86,677 4.3%

Supplies604-49585-2000 Office Supplies 127 349 355 300 350 16.7%604-49585-2050 Computer Supplies 526 165 391 650 650 0.0%

Total Supplies 653 514 746 950 1,000 5.3%

Services & Charges604-49585-3000 Professional Services 25,927 27,612 18,286 29,000 29,000 0.0%604-49585-3100 Contractual Services - - 1,665 - 2,200 100.0%604-49585-3200 Communications 8,370 8,275 7,343 12,000 11,000 -8.3%604-49585-3300 Conferences and Schools - - 15 500 500 0.0%604-49585-3500 Printing and Publishing 2,548 2,237 2,267 - 2,750 100.0%


Charges604-49585-4320 Uncollectible Accounts 1,749 1,736 1,489 2,000 2,000 0.0%604-49585-4330 Dues and Subscriptions - 78 99 100 100 0.0%

Total Charges 1,749 1,814 1,588 2,100 2,100 0.0%

Debt Service604-49585-6140 Deposit Interest Expense 1,797 3,762 1,402 2,000 7,000 250.0%



2020 Budget49585

CUSTOMER BILLING

112

20192017 2018 YTD as of 2019 2020 PERCENT



604-49586-1010 Regular Employees 46,015$ 49,491$ 45,136$ 63,914$ 67,456$ 5.5%604-49586-1020 Overtime - 185 35 85 85 0.0%604-49586-1090 Cellphone Reimbursement 124 31 - 58 58 0.0%604-49586-1200 FICA 2,644 2,911 2,676 3,972 4,191 5.5%604-49586-1210 PERA 3,451 3,715 3,388 4,800 5,066 5.5%604-49586-1220 Medicare 618 681 626 929 980 5.5%604-49586-1250 Insurance Rebate - Health - 184 - 276 - -100.0%604-49586-1300 Insurance 8,364 7,233 7,248 10,224 2,122 -79.2%604-49586-1310 VEBA/HSA Trust Funding 3,290 2,688 2,607 3,655 934 -74.4%604-49586-1330 Life Insurance 79 83 104 158 158 0.0%604-49586-1340 Disability Insurance 189 185 261 262 277 5.7%604-49586-1510 Worker's Comp Expense 20,122 17,944 21,486 9,534 9,534 0.0%

Total Personnel 84,896 85,331 83,567 97,867 90,861 -7.2%

Supplies604-49586-2000 Office Supplies 1,304 1,146 936 1,000 1,200 20.0%604-49586-2050 Computer Supplies 1,914 - - 500 300 -40.0%604-49586-2170 General Supplies 605 300 337 500 500 0.0%

Total Supplies 3,823 1,446 1,273 2,000 2,000 0.0%

Services & Charges604-49586-3000 Professional Services 23,292 18,412 19,711 25,000 25,000 0.0%604-49586-3050 Administrative Charges 9,855 9,952 9,441 11,697 11,697 0.0%604-49586-3100 Contractual Services 12,643 5,313 3,752 10,000 7,000 -30.0%604-49586-3300 Conferences and Schools - 725 998 2,000 1,500 -25.0%604-49586-3400 Publishing and Advertising - 29 49 - - 0.0%604-49586-3610 General Liability 4,421 4,292 3,185 3,874 3,874 0.0%604-49586-3620 Property Insurance 6,774 6,176 2,966 6,593 6,593 0.0%


Charges604-49586-4000 Repair and Maintenance 15,424 5,625 5,625 6,000 10,000 66.7%604-49586-4330 Dues and Subscriptions 14,536 15,559 15,238 18,000 18,000 0.0%604-49586-4940 Safety Program 58 44 55 - - 0.0%604-49586-4950 Computer Financing Account 11,488 11,580 13,771 10,500 13,000 23.8%

Total Charges 41,506 32,808 34,689 34,500 41,000 18.8%


2020 Budget49586

ELECTRIC ADMINISTRATION

113

20192017 2018 YTD as of 2019 2020 PERCENT



604-49587-1020 Overtime 120$ 33$ 477$ -$ -$ 0.0%604-49587-1200 FICA 7 2 28 - - 0.0%604-49587-1210 PERA 9 3 36 - - 0.0%604-49587-1220 Medicare 2 1 7 - - 0.0%

Total Personnel 138 39 548 - - 0.0%

TOTAL EXPENDITURES 138$ 39$ 548$ -$ -$ 0.0%

2020 Budget49587

METER CONVERSION PROJECT

114

20192017 2018 YTD as of 2019 2020 PERCENT





2020 Budget49592

ELECTRIC FRANCHISE FEE

115

20192017 2018 YTD as of 2019 2020 PERCENT



604-49593-5200 Buildings Capital Outlay - - 35,024$ -$ -$ 0.0%604-49593-5300 Improvements 201,441 244,777 161,633 315,000 250,000 -20.6%604-49593-5400 Machinery 78,659 127,195 282,863 660,000 90,000 -86.4%

Total Capital Outlay 280,100 371,972 479,520 975,000 340,000 -65.1%


2020 Budget49593

CAPITAL OUTLAY

116

20192017 2018 YTD as of 2019 2020 PERCENT


ExpendituresDebt Service

604-49980-6250 Amortization Expense 6,169$ 6,169$ -$ 1,760$ 1,760$ 0.0%Total Debt Service 6,169 6,169 - 1,760 1,760 0.0%

TOTAL EXPENDITURES 6,169$ 6,169$ -$ 1,760$ 1,760$ 0.0%

2020 Budget49980

DEBT SERVICE

117

20192017 2018 YTD as of 2019 2020 PERCENT

Description ACTUAL ACTUAL 11/30/2019 BUDGET BUDGET CHANGERevenues

651-33400-0000 State Grant 5,663 - - - - 0.0%651-36210-0000 Interest Earnings 1,024 2,080 - 1,000 1,000 0.0%651-36252-0000 Storm Water - Residential 92,215 125,371 136,977 153,187 163,140 6.5%651-36254-0000 Storm Water - Duplex/Triplex 3,844 5,288 5,715 6,412 6,720 4.8%651-36255-0000 Storm Water - Apartment Ind. 4,525 6,304 6,950 7,623 7,980 4.7%651-36256-0000 Storm Water - Man. Home 991 1,372 1,506 1,638 1,740 6.2%651-36258-0000 Storm Water - Comm/Ind. 30,619 42,370 45,304 47,880 50,400 5.3%651-36259-0000 Storm Water - Public Inst. 18,151 24,630 26,894 29,796 31,365 5.3%651-37160-0000 Storm Water Penalties 1,694 2,260 2,705 2,864 2,875 0.4%

Total Revenues 158,726 209,675 226,051 250,400 265,220 5.9%


1010 Regular Employees 57,797 58,799 68,861 42,222 44,844 6.2%1020 Overtime 455 2,463 2,959 1,210 1,210 0.0%1030 Part-time Employees 127 - - - - 0.0%1090 Cellphone Reimbursement 259 280 260 292 292 0.0%1200 FICA 3,550 3,655 4,241 2,687 2,849 6.0%1210 PERA 4,224 4,527 5,387 3,229 3,425 6.1%1220 Medicare 831 856 992 629 667 6.0%1250 Insurance Rebate 684 672 - 612 - -100.0%1300 Insurance 4,372 5,224 5,872 6,498 6,077 -6.5%1310 VEBA Trust Funding 1,854 2,274 2,878 2,624 3,164 20.6%1330 Life Insurance 144 150 141 143 143 0.0%1340 Disability Insurance 141 149 171 173 184 6.4%1510 Workers Comp - 1,891 1,867 134 2,035 1418.7%

Total Personnel 74,438 80,940 93,629 60,453 64,890 7.3%

Supplies2050 Computer Supplies - - - 1,500 - -100.0%2170 General Supplies 13 1,195 190 5,000 500 -90.0%2220 Vehicle Maintenance - 16 - - - 0.0%2240 City Shop Charges 8,044 1,040 910 5,000 2,000 -60.0%

Total Supplies 8,057 2,251 1,100 11,500 2,500 -78.3%

Services & Charges3000 Professional Services 2,251 1,628 850 15,000 100,000 566.7%3100 Contractual Services 814 2,580 174 1,000 500 -50.0%3400 Publishing/Advertising 238 - - 500 200 -60.0%3610 Public Liability Insurance 257 304 137 501 300 -40.1%3800 Utilities 3,250 4,107 2,404 3,500 4,200 20.0%


Charges4000 Repair and Maintenance 39,667 13,759 47,708 50,000 50,000 0.0%4500 Permits and Fees 620 1,020 639 1,500 1,200 -20.0%4800 Property Taxes due to County 2,363 - - - - 0.0%

Total Charges 42,650 14,779 48,347 51,500 51,200 -0.6%

5400 Machinery - - - 45,000 - -100.0%Total Capital outlay - - - 45,000 - -100.0%


Total Transfers 6,400 6,400 4,800 6,400 6,400 0.0%

TOTAL EXPENSES 138,355$ 112,989$ 151,441$ 195,354$ 230,190$ 17.8%

4200 Add: Depreciation Expense 101,189 101,189 - 50,001 101,189 102.4%

NET EXPENSES 239,544 214,178 151,441 245,355 331,379 35.1%CHANGE IN NET ASSETS (80,818) (4,503) 74,610 5,045 (66,159)


STORM WATER

118

20192017 2018 YTD as of 2019 2020 PERCENT



651-43140-1010 Regular Employees 49,122$ 49,586$ 60,424$ 32,635$ 34,830$ 6.7%651-43140-1020 Overtime 455 2,463 2,958 960 960 0.0%651-43140-1030 Part-time Employees 127 - - - - 0.0%651-43140-1090 Cellphone Reimbursement 259 280 260 292 292 0.0%651-43140-1200 FICA 3,010 3,086 3,727 2,077 2,213 6.5%651-43140-1210 PERA 3,574 3,837 4,754 2,491 2,655 6.6%651-43140-1220 Medicare 704 722 872 486 518 6.6%651-43140-1250 Insurance Rebate - Health 504 492 - 432 - -100.0%651-43140-1300 Insurance 3,408 4,253 4,916 5,455 4,982 -8.7%651-43140-1310 VEBA/HSA Trust Funding 1,509 1,841 2,309 2,185 2,526 15.6%651-43140-1330 Life Insurance 110 115 109 108 108 0.0%651-43140-1340 Disability Insurance 106 114 131 134 143 6.7%651-43140-1510 Worker's Comp Expense - 1,891 1,867 134 2,035 1418.7%


651-43140-2170 General Supplies 13 1,195 190 5,000 500 -90.0%651-43140-2220 Vehicle Maintenance - 16 - - - 0.0%651-43140-2240 Central Garage Charges 8,044 1,040 910 5,000 2,000 -60.0%

Total Supplies 8,057 2,251 1,100 10,000 2,500 -75.0%

Services & Charges651-43140-3000 Professional Services 2,251 1,628 850 15,000 100,000 566.7%651-43140-3100 Contractual Services 814 2,580 174 1,000 500 -50.0%651-43140-3400 Publishing and Advertising 238 - - 500 200 -60.0%651-43140-3610 General Liability 257 304 137 501 300 -40.1%651-43140-3800 Utilities 3,250 4,107 2,404 3,500 4,200 20.0%

Total Services and Charg 6,810 8,619 3,565 20,501 105,200 413.1%

Charges651-43140-4000 Repair and Maintenance 39,667 13,759 47,708 50,000 50,000 0.0%651-43140-4200 Depreciation 101,189 101,189 - 50,001 101,189 102.4%651-43140-4500 Permits and Fees 620 1,020 639 1,500 1,200 -20.0%

Total Charges 141,476 115,968 48,347 101,501 152,389 50.1%


2020 Budget43140

STORM WATER MGMT.

119

20192017 2018 YTD as of 2019 2020 PERCENT


ExpendituresCharges

651-49300-4800 Property Taxes Due To Co 2,363 - - - - 0.0%Total Charges 2,363 - - - - 0.0%

Transfers651-49300-7200 Transfer - General Fund 6,400$ 6,400$ 4,800$ 6,400$ 6,400$ 0.0%

Total Transfers 6,400 6,400 4,800 6,400 6,400 0.0%


TRANSFERS

2020 Budget49300

120

20192017 2018 YTD as of 2019 2020 PERCENT



651-49585-1010 Regular Employees 8,675$ 9,214$ 8,436$ 9,587$ 10,014$ 4.5%651-49585-1020 Overtime - - 1 250 250 0.0%651-49585-1200 FICA 541 570 514 610 636 4.3%651-49585-1210 PERA 651 690 633 738 770 4.3%651-49585-1220 Medicare 126 133 120 143 149 4.2%651-49585-1250 Insurance Rebate - Health 180 180 - 180 - -100.0%651-49585-1300 Insurance 964 971 956 1,043 1,095 5.0%651-49585-1310 VEBA/HSA Trust Funding 345 434 569 439 638 45.3%651-49585-1330 Life Insurance 35 35 32 35 35 0.0%651-49585-1340 Disability Insurance 36 35 39 39 41 5.1%


651-49585-2050 Computer Supplies - - - 1,500 - -100.0%Total Supplies - - - 1,500 - -100.0%


CUSTOMER BILLING

2020 Budget49585

121

20192017 2018 YTD as of 2019 2020 PERCENT


Expenditures

651-49593-5400 Machinery -$ -$ -$ 45,000$ -$ -100.0%Total Capital Outlay - - - 45,000 - -100.0%

TOTAL EXPENDITURES -$ -$ -$ 45,000$ -$ -100.0%

CAPITAL OUTLAY49593

2020 Budget

122

INTERNAL SERVICE FUNDS The Internal Service fund is used to account for the financing of goods and services provided by one department to other departments of the City. These services are provided on a cost reimbursement basis. CENTRAL GARAGE SERVICES: Provides for the services and records

related to equipment & vehicles within the City of Waseca.

PROPERTY AND LIABILITY INSURANCE FUND:

Established to account for inter-departmental revenues and expenses associated with property and liability insurance costs.

WORKERS COMPENSATION INSURANCE FUND:

Established to account for inter-departmental revenues and expenses associated with workers compensation insurance costs.

123



701-38410-0000 City Shop Charges for Service 254,846$ 294,186$ 220,534$ 290,956$ 306,999$ 5.5%Total Revenues 254,846 294,186 220,534 290,956 306,999 5.5%

ExpendituresPersonnel701-43180-1010 Regular Employees 84,847 90,948 89,294 98,999 105,745 6.8%701-43180-1020 Overtime - 758 398 3,910 3,910 0.0%701-43180-1090 Cellphone Reimbursement 650 926 834 918 918 0.0%701-43180-1200 FICA 4,899 5,333 5,139 6,437 6,856 6.5%701-43180-1210 PERA 6,364 6,872 6,727 7,718 8,224 6.6%701-43180-1220 Medicare 1,146 1,247 1,202 1,505 1,603 6.5%701-43180-1250 Insurance Rebate - Health 1,020 1,020 - 1,020 - -100.0%701-43180-1300 Insurance 21,398 20,261 19,966 21,781 27,151 24.7%701-43180-1310 VEBA/HSA Trust Funding 4,356 6,120 6,609 6,120 10,469 71.1%701-43180-1330 Life Insurance 337 337 309 340 340 0.0%701-43180-1340 Disability Insurance 354 347 406 406 434 6.9%701-43180-1510 Worker's Comp Expense - - - 2,149 2,149 0.0%

Total Personnel 125,371 134,169 130,884 151,303 167,799 10.9%

Supplies701-43180-2000 Office Supplies 96 109 106 200 200 0.0%701-43180-2120 Motor Fuels 1,897 2,081 1,625 2,500 2,500 0.0%701-43180-2170 General Supplies 5,863 8,834 7,291 6,000 6,000 0.0%701-43180-2210 Equipment Parts 106,671 139,429 122,907 120,000 120,000 0.0%701-43180-2220 Vehicle Maintenance - 32 - - - 0.0%701-43180-2240 Central Garage Charges 2,722 833 468 - - 0.0%701-43180-2400 Small Tools 6,710 6,736 5,368 7,500 7,500 0.0%

Total Supplies 123,959 158,054 137,765 136,200 136,200 0.0%

Services & Charges701-43180-3000 Professional Services 50 - - 200 - -100.0%701-43180-3100 Contractual Services 2,810 1,963 1,824 3,000 3,000 0.0%701-43180-3300 Conferences and Schools 259 - 200 - - 0.0%


Charges701-43180-4000 Repair and Maintenance - - - 530 - -100.0%

Total Charges - - - 530 - -100.0%

TOTAL EXPENSES 252,449$ 294,186$ 270,673$ 291,233$ 306,999$ 5.4%CHANGE IN NET ASSETS 2,397$ -$ (50,139)$ (277)$ -$

CENTRAL GARAGE SERVICES


124



702-34108-0000 Admin Charges To Other Funds 101,533$ 117,022$ 84,867$ 142,319$ 133,600$ -6.1%702-36242-0000 Insurance Reimbursement 48,820 8,274 1,831 6,000 6,000 0.0%

Total Revenues 150,353 125,296 86,698 148,319 139,600 -5.9%

ExpendituresServices & Charges702-49955-3000 Professional Services 9,600 9,600 8,000 9,600 9,600 0.0%702-49955-3610 General Liability 76,856 38,252 37,120 40,165 40,000 -0.4%702-49955-3620 Property Insurance 37,520 79,575 77,790 83,554 80,000 -4.3%702-49955-3630 Liability Claims 30,000 - - - - 0.0%702-49955-3640 Property Claims 11,818 4,278 1,514 15,000 10,000 -33.3%


TOTAL EXPENSES 165,794$ 131,705$ 124,424$ 148,319$ 139,600$ -5.9%CHANGE IN NET ASSETS (15,441)$ (6,409)$ (37,726)$ -$ -$

BUDGET SUMMARY REPORTPROPERTY AND LIABILITY INSURANCE FUND


125



703-34108-0000 Admin Charges To Other Funds 188,402$ 179,928$ 230,475$ 188,724$ 161,794$ -14.3%703-36210-0000 Interest Earnings 1,495 1,742 - 200 200 0.0%703-36242-0000 Insurance Reimbursement 9,261 8,485 4,610 - - 0.0%

Total Revenues 199,158 190,155 235,085 188,924 161,994 -14.3%

ExpendituresPersonnel703-49956-1510 Worker's Comp Expense 168,416 179,928 230,475 188,924 161,994 -14.3%

Total Personnel 168,416 179,928 230,475 188,924 161,994 -14.3%

TOTAL EXPENSES 168,416$ 179,928$ 230,475$ 188,924$ 161,994$ -14.3%CHANGE IN NET ASSETS 30,742$ 10,227$ 4,610$ -$ -$

BUDGET SUMMARY REPORTWORKER'S COMPENSATION FUND


126

Component Unit: Economic Development Authority The mission of the Economic Development Authority (EDA) is to attract, retain, and promote economically sound industry and commerce to create net job growth that benefits Waseca and the surrounding area. Individual objectives will be identified by the EDA as action items to be pursued over the next two to three years. This will allow the community to address growth needs in a planned and orderly fashion as well as identify the resources needed to assist with growth and infrastructure needs.

127



261-31010-0000 Property Taxes 74,890$ 80,025$ 34,635$ 82,452$ 88,471$ 7.3%261-31030-0000 Mobile Home Tax 94 96 25 - - 0.0%261-36210-0000 Interest Earnings 7,955 5,372 - 1,500 1,500 0.0%261-36250-0000 Miscellaneous Revenue - 151 - - - 0.0%

Total Revenues 82,939 85,644 34,660 83,952 89,971 7.2%

ExpendituresPersonnel261-46700-1010 Regular Employees 28,995 31,208 18,803 33,272 35,564 6.9%261-46700-1200 FICA 1,689 1,814 1,099 2,063 2,205 6.9%261-46700-1210 PERA 2,175 2,341 1,410 2,495 2,667 6.9%261-46700-1220 Medicare 395 424 257 482 516 7.1%261-46700-1300 Insurance 6,894 7,752 5,208 8,333 3,650 -56.2%261-46700-1310 VEBA/HSA Trust Funding 4,998 4,499 1,796 3,079 2,127 -30.9%261-46700-1330 Life Insurance 50 50 29 100 100 0.0%261-46700-1340 Disability Insurance 119 117 90 136 146 7.4%261-46700-1510 Worker's Comp Expense 1,231 1,193 1,209 130 130 0.0%

Total Personnel 46,546 49,398 29,901 50,090 47,105

Supplies261-46700-2170 General Supplies - 290 324 - 500 100.0%

Total Supplies - 290 324 - 500 100.0%

Services & Charges261-46700-3000 Professional Services 12,400 3,597 7,089 13,579 13,719 1.0%261-46700-3001 Audit Fees 80 87 85 250 250 0.0%261-46700-3100 Contractual Services 146 2,400 20,000 10,000 15,000 50.0%261-46700-3200 Postage 1 6 164 - 200 100.0%261-46700-3300 Conferences and Schools 659 879 1,505 750 1,500 100.0%261-46700-3500 Printing and Publishing 798 1,079 207 400 650 62.5%261-46700-4330 Dues and Subscriptions 1,000 5,905 6,143 6,000 6,150 2.5%


Charges261-46700-4820 Land Transaction Expense - 166 5,000 2,000 2,000 0.0%

Total Charges - 166 5,000 2,000 2,000 0.0%

TOTAL EXPENSES 61,630$ 63,807$ 70,418$ 83,069$ 87,074$ 4.8%CHANGE IN NET ASSETS 21,309$ 21,837$ (35,758)$ 883$ 2,897$


EDA GENERAL FUND

128

Documents

CITY OF WASECA · ADA Compliance Plan: 50,000 City Hall East Side Maintenance: 85,000 Subtotal 295,000 Parks Clear Lake Park Professional Services: 90,000 Doodlebug Trail Overlay: