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III.3. Second Quarter 2016 Financial and Investment Report; Harkess (Memo)MEMORANDUM Date: July 12, 2015 To: Mayor & City Council From: Christine Harkess, Finance Director Subject: Second Quarter 2016 Financial and Investment Report Attached is the second quarter financial and investment report power point presentation. If you have any questions in advance please contact me. A full presentation will be given at the council meeting. FINANCE DEPARTMENT 7/6/2016 1 2016 2nd Quarter Financial & Investment Report •At the end of 2nd quarter •Revenues are at 50.43% •Expenditures are at 45.93% General Fund ‐Overview 7/6/2016 2 •Minneapolis ‐ $5,747 for TZD Grant •Hennepin County ‐ $14,633 for JCPP program •State of MN ‐ $30,806 for DWI officer •State of MN ‐ $1,602 Firefighter training & $15,920 HazMat •MN Arts Board ‐ $11,778 for Arts Center programming •Hennepin Co ‐ $13,535 Recycling Grant •Hennepin Co ‐ $325,816 for Cottageville Park •Total for 2 nd Quarter ‐ $167,510 YTD = $410,737 Grants Received 1st & 2nd Quarters General Fund Revenues % age of Budget Actual Budget Taxes 9,797,151$ 4,856,026$ 49.57% Intergovernmental 891,954$ 345,139$ 38.69% Licenses, Permits & Fines 575,575$ 452,159$ 78.56% Charges for Services 188,900$ 140,896$ 74.59% Miscellaneous 422,150$ 194,618$ 46.10% Total Revenues 11,875,730$ 5,988,838$ 50.43% 7/6/2016 3 General Fund Expenditures % age of Budget Actual Budget General Government 1,768,254$ 834,934$ 47.22% Community Services 693,870$ 300,705$ 43.34% Public Safety 5,842,844$ 2,593,769$ 44.39% Public Works 2,580,621$ 1,044,337$ 40.47% Recreation 632,894$ 359,267$ 56.77% Urban Development 275,747$ 132,007$ 47.87% Other 81,500$ 189,468$ 232.48% Total Expenditures 11,875,730$ 5,454,487$ 45.93% Total General Fund Expenditures $0 $1,000 $2,000 $3,000 $4,000 $5,000 Salaries Matl/Spls Capital 2016 2015 2014 2013 2nd Quarter – In Thousands 7/6/2016 4 General Fund Expenditures General Government Public SafetyCommunity Services Public Works Recreation Urban Development Other General Fund Expenditure Comparison $0 $1,500 $3,000 $4,500 $6,000 $7,500 2016 2015 2014 2013 2nd Quarter – In Thousands 7/6/2016 5 Special Revenue Funds Revenues % age of Budget Actual Budget Chemical Assessment 60,000$ 15,920$ 26.53% Economic Development 356,113$ 230,021$ 64.59% Parking 138,000$ 107,711$ 78.05% Communications 257,000$ 147,994$ 57.59% Depot Coffee House 349,100$ 176,085$ 50.44% Art Center 787,108$ 320,689$ 40.74% Special Revenue Funds Expenditures % age of Budget Actual Budget Chemical Assessment 60,000$ 34,495$ 57.49% Economic Development 176,600$ 215,510$ 122.03% Parking 359,600$ 67,567$ 18.79% Communications 223,773$ 112,484$ 50.27% Depot Coffee House 338,142$ 155,924$ 46.11% Art Center 903,667$ 527,207$ 58.34% 7/6/2016 6 Special Revenue Funds Financial Position Change In Fund Revenues Expenses Balance Chemical Assessment 15,920$ 34,495$ (18,575)$ Economic Development 230,021$ 215,510$ 14,512$ Parking 107,711$ 67,567$ 40,144$ Communications 147,994$ 112,484$ 35,510$ Depot Coffee House 176,085$ 155,924$ 20,161$ Art Center 320,689$ 527,207$ (206,518)$ Enterprise Funds Revenues % age of Budget Actual Budget Water 1,553,500$ 645,827$ 41.57% Sewer 2,277,200$ 1,061,461$ 46.61% Refuse 981,167$ 501,247$ 51.09% Storm Sewer 804,000$ 406,270$ 50.53% Pavilion 384,600$ 259,464$ 67.46% 7/6/2016 7 Enterprise Funds Expenditures % age of Budget Actual Budget Water 1,692,761$ 759,852$ 44.89% Sewer 2,607,444$ 1,005,272$ 38.55% Refuse 940,973$ 346,877$ 36.86% Storm Sewer 504,496$ 78,649$ 15.59% Pavilion 454,477$ 156,031$ 34.33% Enterprise Funds Financial Position Net Income Revenues Expenses (Loss) Water 645,827$ 759,852$ (114,025)$ Sewer 1,061,461$ 1,005,272$ 56,189$ Refuse 501,247$ 346,877$ 154,370$ Storm Sewer 406,270$ 78,649$ 327,620$ Pavilion 259,464$ 156,031$ 103,432$ 7/6/2016 8 Cash & Investments June 30, 2016 Bank Sweep Account 5,067,005$ Certificates of Deposit 10,290,000 Government Securities 3,169,863 Total 18,526,868$ Interest Earnings $0 $30,000 $60,000 $90,000 $120,000 $150,000 2016 2015 2014 2013 7/6/2016 9 •Utility Rate Analysis •2017 Budget Review •ERP & CIP Review and Approval •Update the Financial Management Plan for use in the 2017 budget Looking Ahead