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2022 City of Hopkins BudgetCITY OF HOPKINS TABLE OF CONTENTS Introduction/Background City Manager’s Budget Message...........................................................................................4 Distinguished Budget Presentation Award ............................................................................8 Organization Chart .................................................................................................................9 Community Profile................................................................................................................10 Organization Structure .........................................................................................................13 Organization Mission Statement, Vision & Goals................................................................14 Financial Management and Policies ....................................................................................15 Budget Calendar...................................................................................................................18 Budget Planning Process.....................................................................................................20 Fund Structure......................................................................................................................21 Budget Overview Authorized and Approved Staffing Levels............................................................................25 2022 Summary Budget Information by Major and Non-Major Funds .................................27 2022 Budget Summary – All Funds.....................................................................................28 2022 Revenue Summary – All Funds ..................................................................................30 2022 Appropriation Summary – All Funds...........................................................................34 Property Tax Information......................................................................................................37 Fund Balance........................................................................................................................42 Debt Overview......................................................................................................................45 Capital Improvements Overview..........................................................................................50 General Fund Budget Projection..........................................................................................53 Other Major Funds Budget Projections................................................................................67 General Fund ............................................................................................................................61 Special Revenue Funds..........................................................................................................123 Enterprise Funds.....................................................................................................................154 General Debt Service Funds.................................................................................................171 Glossary ..................................................................................................................................172 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 2019 2020 2021 2022 Budget Actual Actual Budget Budget Difference %age REVENUES General Fund 14,914,457$ 15,362,216$ 15,750,838$ 16,173,620$ 422,782$ 2.68% Special Revenue Funds Economic Development Fund 1,425,327$ 1,155,452$ 503,070$ 506,302$ 3,232$ 0.64% Arts Center 1,054,333$ 1,005,974$ 1,084,159$ 1,087,458$ 3,299$ 0.30% Non-major Special Revenue Funds 4,039,157$ 4,463,579$ 4,141,000$ 4,320,219$ 179,219$ 4.33% Capital Project Funds Permanent Improvement Fund 10,494,877$ 7,444,465$ 5,925,479$ 4,110,571$ (1,814,908)$ -30.63% Capital Improvement Fund 76,812$ 5,254,052$ 435,000$ 363,494$ (71,506)$ -16.44% Non-major Capital Project Funds 1,164,836$ 862,088$ 305,022$ 1,152,730$ 847,708$ 277.92% Non-major Debt Service Funds 23,205,275$ 14,717,994$ 7,695,062$ 7,302,503$ (392,559)$ -5.10% Enterprise Funds Water Utility Enterprise Fund 2,003,101$ 2,298,878$ 2,292,074$ 2,366,750$ 74,676$ 3.26% Sewer Utility Enterprise Fund 3,093,903$ 2,961,872$ 3,105,587$ 3,213,750$ 108,163$ 3.48% Storm Sewer Enterprise Fund 815,936$ 835,616$ 789,332$ 792,332$ 3,000$ 0.38% Pavilion Enterprise Fund 525,263$ 664,937$ 823,500$ 836,500$ 13,000$ 1.58% Non-major Enterprise Funds 1,010,867$ 1,014,025$ 1,001,941$ 1,243,270$ 241,329$ 24.09% EXPENDITURES General Fund 14,448,156$ 15,362,213$ 15,750,838$ 16,173,620$ 422,782$ 2.68% Special Revenue Funds Economic Development Fund 315,739$ 1,001,506$ 498,900$ 502,072$ 3,172$ 0.64% Arts Center 979,319$ 869,917$ 1,024,159$ 1,027,458$ 3,299$ 0.32% Non-major Special Revenue Funds 4,349,282$ 4,298,101$ 3,613,865$ 4,072,292$ 458,427$ 12.69% Capital Project Funds Permanent Improvement Fund 13,076,159$ 7,616,241$ 6,157,000$ 4,102,500$ (2,054,500)$ -33.37% Capital Improvement Fund 336,039$ 4,529,394$ 467,250$ 360,000$ (107,250)$ -22.95% Non-major Capital Project Funds 1,426,027$ 612,271$ 245,500$ 880,698$ 635,198$ 258.74% Non-major Debt Service Funds 23,497,521$ 11,526,403$ 7,470,455$ 6,343,370$ (1,127,085)$ -15.09% Enterprise Funds Water Utility Enterprise Fund 2,574,228$ 2,662,669$ 2,198,674$ 2,364,599$ 165,925$ 7.55% Sewer Utility Enterprise Fund 2,911,888$ 3,433,569$ 2,963,236$ 3,152,338$ 189,102$ 6.38% Storm Sewer Enterprise Fund 780,156$ 777,917$ 596,969$ 679,722$ 82,753$ 13.86% Pavilion Enterprise Fund 1,081,741$ 1,038,880$ 1,098,359$ 1,086,448$ (11,911)$ -1.08% Non-major Enterprise Funds 949,090$ 989,002$ 1,028,220$ 1,329,059$ 300,839$ 29.26% Major Funds are in bold type 27 2019 2020 2021 2022 Budget Actual Actual Budget Budget Difference % age REVENUES Property Taxes 11,714,684$ 12,567,105$ 12,896,352$ 13,305,239$ 408,887$ 3.17% Intergovernmental 1,384,842 1,352,946 1,474,671 1,502,066 27,395 1.86% Licenses, Permits & Fines 993,819 775,065 784,515 781,515 (3,000) -0.38% Charges for Services 433,856 251,250 229,550 258,550 29,000 12.63% Miscellaneous 82,588 119,650 69,550 30,050 (39,500) -56.79% Franchise Fees 304,668 296,200 296,200 296,200 - 0.00% 14,914,457$ 15,362,216$ 15,750,838$ 16,173,620$ 422,782$ 2.68% APPROPRIATIONS Council 108,214 97,630 102,095$ 104,699$ 2,604$ 2.55% Administrative Services 800,003 855,054 866,312 912,950 46,638 5.38% Finance 417,350 400,475 426,277 462,665 36,388 8.54% Legal 260,493 175,000 200,000 225,000 25,000 12.50% Municipal Building 380,305 403,992 390,560 380,901 (9,659) -2.47% Community Services 1,151,800 1,323,643 1,302,163 1,368,920 66,757 5.13% Police 5,673,970 5,977,171 6,242,455 6,417,544 175,089 2.80% Fire 1,594,600 1,483,100 1,566,528 1,616,824 50,296 3.21% Public Works 2,999,450 3,443,344 3,469,191 3,509,559 40,368 1.16% Recreation 758,341 783,081 748,136 761,863 13,727 1.83% Planning 148,417 222,370 233,000 204,784 (28,216) -12.11% Community Development 103,475 108,153 114,921 118,711 3,790 3.30% Unallocated 51,738 89,200 89,200 89,200 - 0.00% 14,448,156$ 15,362,213$ 15,750,838$ 16,173,620$ 422,782$ 2.68% 2019 2020 2021 2022 Budget Actual Actual Budget Budget Difference % age REVENUES Chemical Asses. Team 74,586$ 59,248$ 65,000$ 65,000$ -$ 0.00% Economic Development 1,425,327 1,155,452 503,070 506,302 3,232 0.64% Parking 134,585 114,400 121,500 130,500 9,000 7.41% Communication 246,104 242,682 243,000 243,000 - 0.00% HREI 11,029 7,278 6,000 6,000 - 0 Depot Coffee House 308,016 203,966 233,000 254,169 21,169 9.09% Art Center 1,054,333 1,005,974 1,084,159 1,087,458 3,299 0.30% Tax Incr Financing (7 funds)3,264,837 3,836,005 3,472,500 3,621,550 149,050 4.29% 6,518,817$ 6,625,005$ 5,728,229$ 5,913,979$ 185,750$ 3.24% APPROPRIATIONS Chemical Assess. Team 78,312$ 62,548$ 65,000$ 65,000$ -$ 0.00% Economic Development 315,739 1,001,506 498,900 502,072 3,172 0.64% Parking 162,728 162,533 154,875 162,030 7,155 4.62% Communication 458,540 242,993 251,224 271,945 20,721 8.25% HREI 12,186 5,514 6,000 6,000 - 0.00% Depot Coffee House 306,059 232,065 247,266 254,169 6,903 2.79% Art Center 979,319 869,917 1,024,159 1,027,458 3,299 0.32% Tax Incr Financing (7 funds)3,331,457 3,592,448 2,889,500 3,313,148 423,648 14.66% 5,644,341$ 6,169,524$ 5,136,924$ 5,601,822$ 464,898$ 9.05% CITY OF HOPKINS SPECIAL REVENUE FUNDS Summary of Budgeted Funds GENERAL FUND 28 CITY OF HOPKINS Summary of Budgeted Funds 2019 2020 2021 2022 Budget Actual Actual Budget Budget Difference % age REVENUES Water 2,003,101$ 2,298,878$ 2,292,074$ 2,366,750$ 74,676$ 3.26% Sanitary Sewer 3,093,903 2,961,872 3,105,587 3,213,750 108,163 3.48% Refuse 1,010,867 1,014,025 1,001,941 1,243,270 241,329 24.09% Storm Sewer 815,936 835,616 789,332 792,332 3,000 0.38% Pavilion/Ice Arena 525,263 664,937 823,500 836,500 13,000 1.58% 7,449,070$ 7,775,328$ 8,012,434$ 8,452,602$ 440,168$ 5.49% APPROPRIATIONS Water 2,574,228$ 2,662,669$ 2,198,674$ 2,364,599$ 165,925$ 7.55% Sanitary Sewer 2,911,888 3,433,569 2,963,236 3,152,338 189,102 6.38% Refuse 949,090 989,002 1,028,220 1,329,059 300,839 29.26% Storm Sewer 780,156 777,917 596,969 679,722 82,753 13.86% Pavilion/Ice Arena 1,081,741 1,038,880 1,098,359 1,086,448 (11,911) -1.08% 8,297,103$ 8,902,037$ 7,885,458$ 8,612,166$ 726,708$ 9.22% 2019 2020 2021 2022 Budget Actual Actual Budget Budget Difference % age REVENUES Property Taxes 3,594,588$ 4,232,097$ 4,108,650$ 4,003,044$ (105,606)$ -2.57% Special Fees 987,052 583,124 715,889 735,713 19,824 2.77% Miscellaneous 31,014 19,320 5,889 - (5,889) -100.00% Proceeds from Bond Sale 14,857,974 5,836,513 - - - Operating Transfer In 3,734,647 4,046,940 2,864,634 2,563,746 (300,888) -10.50% 23,205,275$ 14,717,994$ 7,695,062$ 7,302,503$ (392,559)$ -5.10% APPROPRIATIONS Bond Principal 6,475,000$ 4,715,000$ 5,600,000$ 4,855,000$ (745,000)$ -13.30% Bond Interest 1,660,844 2,058,283 1,870,455 1,488,370 (382,085) -20.43% Miscellaneous other charges 1,044,064 218,514 - - - -- Transfer out 14,317,613 4,534,606 - - - 0.00% 23,497,521$ 11,526,403$ 7,470,455$ 6,343,370$ (1,127,085)$ -15.09% Total Revenues 52,087,620 44,480,543 37,186,563 37,842,704 656,141 1.76% Total Appropriations 51,887,120 41,960,177 36,243,675 36,730,978 487,303 1.34% Use of Equity or Fund Balance 200,500 2,520,366 942,888 1,111,726 168,838 17.91% DEBT SERVICE FUNDS (all funds) PROPRIETARY FUNDS 29 30 31 32 33 34 35 CITY OF HOPKINS REVENUES - ALL FUNDS COMPARATIVE ANALYSIS BY SOURCE ADOPTED 2019 2020 2021 2022 SOURCE ACTUAL ACTUAL BUDGET BUDGET Current Revenues PROPERTY TAX $ 16,136,961 $ 17,882,635 $ 18,051,454 $ 18,378,902 TAX INCREMENT 3,209,850 2,525,500 3,546,500 3,600,000 SPECIAL ASSESSMENTS 987,053 660,764 715,889 735,713 LICENSE, PERMITS & FINES 1,010,483 804,065 806,815 901,515 INTERGOVERNMENTAL REVENUE 2,636,705 1,526,252 1,593,712 1,569,666 CHARGES FOR CURRENT SERVICES 2,038,434 1,754,486 1,611,527 2,278,121 INTEREST ON INVESTMENTS 137,425 72,804 49,389 67,059 UTILITY SERVICE CHARGES 6,613,962 6,920,576 7,011,393 6,983,932 FRANCHISE FEES 517,967 525,014 536,200 536,200 OTHER REVENUES 81,466 389,550 299,050 127,850 TOTAL CURRENT REVENUES $ 33,370,306 $ 33,061,646 $ 34,221,929 $ 35,178,958 Other Financing Sources 14,857,974 - 2,964,634 - TOTAL REVENUES $ 48,228,280 $ 33,061,646 $ 37,186,563 $ 35,178,958 Add: Inter-Fund Transfers 3,859,340 2,501,431 0 2,663,746 TOTAL REVENUES $ 52,087,620 $ 35,563,077 $ 37,186,563 $ 37,842,704 EXPENDITURES/EXPENSES - ALL FUNDS COMPARATIVE ANALYSIS BY OBJECT ADOPTED 2019 2020 2021 2022 OBJECTIVE ACTUAL ACTUAL BUDGET BUDGET Current Expenditures/Expenses SALARIES AND EMPLOYEE BENEFITS $ 13,315,464 $ 13,315,463 $ 14,859,647 $ 14,904,080 MATERIALS, SUPPLIES AND SERVICES 11,842,924 11,842,924 8,438,025 7,388,728 CAPITAL OUTLAY 0 0 84,350 164,128 DEPRECIATION 1,475,126 1,475,126 1,520,200 1,523,832 DEBT REPAYMENT 8,374,495 8,374,495 8,805,489 8,634,267 TOTAL $ 35,008,009 $ 35,008,008 $ 33,707,712 $ 32,615,035 Other Financing Uses 16,879,111 16,879,111 2,535,963 4,115,943 TOTAL EXPENDITURES $ 51,887,120 $ 51,887,119 $ 36,243,675 $ 36,730,978 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 PERFORMANCE MEASURES 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178