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VII.5. Third Quarter 2016 Financial and Investment Report; Harkess (Memo)MEMORANDUM Date: October 18, 2016 To: Mayor & City Council From: Christine Harkess, Finance Director Subject: Third Quarter 2016 Financial and Investment Report Attached is the third 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 10/13/2016 1 2016 3rd Quarter Financial & Investment Report •At the end of 3rd quarter •Revenues are at 80.55% •Expenditures are at 72.15% General Fund ‐Overview 10/13/2016 2 •State ‐ $14,381 for POST Board & Firefighter trainings •State ‐ $15,121 – DWI Officer Grant •State ‐ $3,582 – Chemical Assessment Grants & CAT Calls •Hennepin Co ‐ $5,747 – TZD Grant •Hennepin Co ‐ $14,633 – JCPP Grant •Hennepin Co ‐ $50,000 for Shady Oak Station Area •MN Arts Board ‐ $10,768 for Arts Center programming •Hennepin Co – $13,535 Recycling Grant •Total for 3 rd Quarter ‐ $127,767 YTD = $680,352 Grants Received 3rd Quarter General Fund Revenues % age of Budget Actual Budget Taxes 9,797,151$ 7,409,859$ 75.63% Intergovernmental 891,954$ 779,269$ 87.37% Licenses, Permits & Fines 575,575$ 787,889$ 136.89% Charges for Services 188,900$ 282,100$ 149.34% Miscellaneous 422,150$ 306,332$ 72.56% Total Revenues 11,875,730$ 9,565,449$ 80.55% 10/13/2016 3 General Fund Expenditures % age of Budget Actual Budget General Government 1,768,254$ 1,346,772$ 76.16% Community Services 693,870$ 468,606$ 67.54% Public Safety 5,842,844$ 3,963,947$ 67.84% Public Works 2,580,621$ 1,839,730$ 71.29% Recreation 632,894$ 471,568$ 74.51% Urban Development 275,747$ 184,251$ 66.82% Other 81,500$ 293,241$ 359.80% Total Expenditures 11,875,730$ 8,568,115$ 72.15% Total General Fund Expenditures $0 $2,000 $4,000 $6,000 $8,000 Salaries Matl/Spls Capital 2016 2015 2014 2013 3rd Quarter – In Thousands 10/13/2016 4 General Fund Expenditures General Government Public Safety Community Services Public Works Recreation Urban Development Other General Fund Expenditure Comparison $0 $2,000 $4,000 $6,000 $8,000 $10,000 2016 2015 2014 2013 3rd Quarter – In Thousands 10/13/2016 5 Special Revenue Funds Revenues % age of Budget Actual Budget Chemical Assessment 60,000$ 37,725$ 62.88% Economic Development 356,113$ 381,728$ 107.19% Parking 138,000$ 563,514$ 408.34% Communications 257,000$ 213,915$ 83.24% Depot Coffee House 349,100$ 272,610$ 78.09% Art Center 787,108$ 878,128$ 111.56% Special Revenue Funds Expenditures % age of Budget Actual Budget Chemical Assessment 60,000$ 70,023$ 116.71% Economic Development 176,600$ 624,966$ 353.89% Parking 359,600$ 391,499$ 108.87% Communications 223,773$ 226,299$ 101.13% Depot Coffee House 338,142$ 255,877$ 75.67% Art Center 903,667$ 707,835$ 78.33% 10/13/2016 6 Special Revenue Funds Financial Position Change In Fund Cash Revenues Expenses Balance Balance Chemical Assessment 37,725$ 70,023$ (32,298)$ (49,614)$ Economic Development 381,728$ 624,966$ (243,238)$ 2,908,312$ Parking 563,514$ 391,499$ 172,015$ 272,516$ Communications 213,915$ 226,299$ (12,384)$ 467,010$ Depot Coffee House 272,610$ 255,877$ 16,733$ 24,752$ Art Center 878,128$ 707,835$ 170,293$ (975,922)$ Enterprise Funds Revenues % age of Budget Actual Budget Water 1,553,500$ 1,170,299$ 75.33% Sewer 2,277,200$ 1,688,274$ 74.14% Refuse 981,167$ 760,361$ 77.50% Storm Sewer 804,000$ 608,770$ 75.72% Pavilion 384,600$ 315,163$ 81.95% 10/13/2016 7 Enterprise Funds Expenditures % age of Budget Actual Budget Water 1,692,761$ 1,262,813$ 74.60% Sewer 2,607,444$ 1,645,663$ 63.11% Refuse 940,973$ 619,847$ 65.87% Storm Sewer 504,496$ 277,871$ 55.08% Pavilion 454,477$ 248,421$ 54.66% Enterprise Funds Financial Position Net Income Revenues Expenses (Loss) Water 1,170,299$ 1,262,813$ (92,514)$ Sewer 1,688,274$ 1,645,663$ 42,611$ Refuse 760,361$ 619,847$ 140,514$ Storm Sewer 608,770$ 277,871$ 330,899$ Pavilion 315,163$ 248,421$ 66,742$ 10/13/2016 8 Cash & Investments September 30, 2016 Bank Sweep Account 9,375,647$ Certificates of Deposit 5,880,000 Government Securities 3,668,363 Total 18,924,010$ Cash & Investments Breakdown by Fund General Fund $5,065,289 Special Revenue Funds 7,204,286 Debt Service Funds 2,587,898 Capital Funds 2,695,777 Internal Service Funds 330,043 Enterprise Funds 1,040,717 Total $18,924,010 10/13/2016 9 Interest Earnings $0 $50,000 $100,000 $150,000 $200,000 2016 2015 2014 2013 •2009 TIF Bond Refunding (2016D bonds) •2016C Bond Sale •2017 Budget Meeting (Dec 6th) •Complete the update of the Financial Management Plan for use in the 2017 budget •Implement new utility rate structure Looking Ahead