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Memo- Third Quarter 2008 Financial and Investment ReportMEMORANDUM Date: October 17, 2008 To: Mayor & City Council , ;~ 1V'J From: Christine Harkess, Finance Director ~' FINANCE DEPARTMENT Subject: Third Quarter 2008 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. 2008 3rd QUARTER FINANCIAL & INVESTMENT REPORT CITY OF HOPKINS :..,~:~ General Fund Revenues . Taxes support 82% of general fund activities. ~~ ~,~~ .Intergovernmental revenues support 4% • Licenses, Permits & Fines support 7% ~. • Charges for Services support 2% • Miscellaneous revenues including Franchise fees support 3% s,~~ .Interest income supports 1 GENERAL FUND REVENUES %age of Budget Actual Budget Taxes $7,869,380 $5,747,350 73.03% Intergovernmental $ 440,510 $ 153,886 34.9°!° Licenses, Permits & Fines $ 643,670 $ 565,126 87.6% Charges for Services $ 207,500 $ 280,308 135.1% Miscellaneous $ 303,200 $ 169,685 55.9% Interest Income 107 907 68 423 63_4% General Fund -Overview . The year is now 75% expired. . Revenues are at 72.9% of total budget • Expenditures are at 72.6% of budget General Fund Expenditures &.ura~+~~.wu4a.ttm`,rab.../a~ 3'n &nian .~~q ..ucueCa~%w~.y7 . try«w. ...,.w . Salaries and benefits makes up 76% of GF expenditures • Materials, supplies and services makes up 22% • Transfers and Contingency makes up 1 • Capital makes up 1% Total Revenues $ 9,572,167 $6,984,778 72.9% General Fund Expenditures %age of Budget Actual Budget General Government $1,103,751 $ 795,550 72.1% Community Services $ 935,846 $ 654,393 69.9% '`~ Public Safety $4,836,860 $3,613,072 72.3% Public Works $2,017,671 $1,458,526 45.1°!° Recreation $ 527,039 $ 423,024 80.3% Olher 151 000 9 071 6_0% Total Expenditures $9,572,167 $6,953,638 72.6% Special Revenue Fund Expenditures age of Budget Actual Budget Chemical Assessment $ 45,000 $ 82,772 183% Economic Development $ 262,168 $195,002 74% Paratransit $128,604 $ 81,567 63% '' Housing Rehab $ 78,358 $ 62,316 BO°1° Parking $ 105,008 $ 64,149 61% ..' CableN $168,825 $ 51,749 31% \ Depot Coffee House $114,222 $ 92,030 81 Arl Center $ 660,670 $ 450,712 68% General Fund Expenditures Enter prise Funds Incrl~Decr) Revenues Expenses Fund Balance Water $ 924,624 $1,027,124 $ (102,500) Sewer $1,142,115 $1,299,828 $ (157,713) Refuse $ 539,473 $ 559,555 $ (20,082) Storm Sewer $ 551,213 $ 338,139 $ 213,074 Pavilion $ 201,476 $ 283,203 $ (81,727) 2 Cash & Inv . Bank Sweep Account ~ • Commercial Paper i • Government Securities ~ ;° • Certificates of Deposit Total ~estments $ 3,268,282 2,000,000 3,700,000 1,188,000 $10,156,282 I'IIVHIVI~IHL I-1CHLI I-I i I Interest Earnings soo,ooo , - -- -- - 500,000 ~~. ', p..-.::. 400,OOD ~ 300,000 - ~ ~~ f zoo,ooo I ~ 1 I~ '', ~' ~~~, <, > 2008 2007 2006 2005 3 CITY OF HOPKINS FUNDS -SAFE IN THE STORM It seems every day we're hearing news about another bank with financial difficulties, financial markets declining, or government agencies in trouble. Add the foreclosure situation to the mix and you have an environment that makes investing public funds or for that matter any funds difficult, With all the negative news in the financial market you may be asking "How safe are the City's funds? The city traditionally has invested primarily in government securities and other investments as allowed by Minnesota Statutes that have the highest rating by the three rating agencies, Moody's, Standard & Poor's and Fitch. The city's investment strategy is to maximize investment earnings while preserving principal and we work with several investment professionals to achieve this goal. With the change in market conditions we have become more diligent with regards to the types of investments we place city funds in. We do not expect any adverse effects on our investments due to the recent government assumption of the Fannie Mae and Freddic Mac agencies, bank closures and mergers or the federal bailout other than a decline in investment income as funds mature and are reinvested. It was also reassuring to learn that the city's financial institution was recently named one of the 10 safest banks in the world by Global Finance a financial publication whose target audience is chairmen, presidents, CEO's, CFO's and other financial officers responsible for investing; and was the only financial institution in the United States to make the list. This is the 16'h year Global Finance has published its list of the world's largest banks ranked by their creditworthiness and the 10 banks at the top of the list are designated as the "World's Safest Banks". The City of Hopkins will continue to work with our investment professionals to maximize investment earnings while preserving principal and citizens can be assured that city staff will be mindful of the trust the public has placed in us to manage public assets. I was once told by a colleague that you should only invest in investments that you can fully explain to your board or council and if you are unable to explain how a particular investment "works" you have no business investing in that instrument. This philosophy has served me well in the 20 plus years I have been investing public funds and is a philosophy that should be embraced by anyone that does investing whether it's for your organization or for your personal funds.