Loading...
2024 City of Hopkins BudgetCity of Hopkins, Minnesota Annual Budget January 1 - December 31, 2024 Inspire ● Educate ● Involve ● Communicate City of Hopkins 1010 First St S Hopkins, MN 55343 952-935-8474 www.hopkinsmn.com CITY OF HOPKINS BUDGET FISCAL YEAR BEGINNING JANUARY 1, 2024 City Council Term Expires Mayor Patrick Hanlon ....................December 31, 2023 Councilmember Gerard Balan .................December 31, 2025 Councilmember Heidi Garrido .................December 31, 2025 Councilmember Brian Hunke .................December 31, 2023 Councilmember Alan Beck ..................December 31, 2023 Management Team Mike Mornson .........................City Manager Kersten Elverum ...............Director of Planning & Development Ari Lenz .......................Assistant City Manager Nick Bishop ........................Director of Finance Kelly O’Dea ........................Recreation Director Brent Johnson ..........................Police Chief Dale Specken ...........................Fire Chief Chuck Autio .....................Director of Public Works This document was developed and compiled by the Finance Department, City of Hopkins CITY 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 2024 Summary Budget Information by Major and Non-Major Funds .................................27 2024 Budget Summary – All Funds .....................................................................................28 2024 Revenue Summary – All Funds ..................................................................................30 2024 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 ................................................................................57 General Fund ............................................................................................................................61 Special Revenue Funds ..........................................................................................................125 Enterprise Funds .....................................................................................................................158 General Debt Service Funds...............................................................................................175 Glossary ..................................................................................................................................176 City of Hopkins 1010 First Street South Hopkins, MN 55343-7573 Phone: 952-935-8574 Fax: 952-935-1834 Web address: www.hopkinsmn.com January 2024 Residents, Honorable Mayor, City Council City of Hopkins Hopkins, Minnesota 55343 Dear Residents, Mayor and Council Members: It is my pleasure to present to you the City of Hopkins 2024 Budget. Hopkins’ strong financial position and proactive fiscal management practices allowed options for the City Council to maintain a service delivery at current levels while minimizing the impact on the 2024 tax levy. The final result is an adopted 2024 budget totaling $44,171,088 of which $18,421,803 is the General Fund. This budget lives within the City’s financial resources, meets basic service needs, provides for the maintenance and replacement of the City’s infrastructure, and plans for the future, keeping Hopkins’ good financial condition intact. The Municipal Budget is intended to reflect the goals, objectives, and priorities established by the City Council with input from the residents and taxpayers of Hopkins, and fairly represent the revenues and expenditures necessary to provide the services and programs desired by the community. The city governing body involves its’ residents and constituents through its mission and vision statement “Inspire • Educate • Involve • Communicate” by: conducting Hopkins Academy for residents, providing a state of the city address, publishing a city annual report, and communicating with the community as often as possible regarding many city initiatives and proposed polices. The budget adoption is a significant way in which the City Council expresses their leadership. The City Council establishes budget goals, which are accurately reflected in this budget. 2024 BUDGET DEVELOPMENT The City has developed a number of elements that have been brought together to provide the best information for the Council to make their budget decisions. These elements include the following: Strategic Planning Process – The Council has a mission and vision statement, which helps determine the priorities of the community and direct the council in providing services for its constituency. As part of the process annual goals and objectives are set. Program Budgeting – This provides more information in regards to what programs departments provide and what is the individual cost of those programs. This accomplishes the objective of reviewing revenues and expenditures based on program activity. Four Year Budget Modeling – Encourages future planning for the General Fund budget and allows us a preview at projected property tax levy needs over the next four years. Cash Flow Models – Cash flow projections are created for all funds to provide us with a view of future sources and uses within the various funds and for the City as a whole. This assists in long range planning and goal setting. Net Property Tax Cost for Median Value Home – A Financial Management Plan model is being used that can provide council with long range estimates of the tax changes on a median value home. The model incorporates many variable that can affect tax rates, including projected operating costs, future debt service, capital costs, and changes to the tax base. Net Tax Cost by Program – This provides both a dollar and percentage of property tax support for each of the City’s general fund programs. Community Engagement - Informs residents of the difficult decisions made during the budget process and assists City Council in determining what programs and services are most valued by the community. Opportunities for engagement have included: information kiosks, a budget survey and a community budget event. City of Hopkins Mission Statement  Inspire Educate Involve Communicate  004 CITY OF HOPKINS HOPKINS IN 2023 In the year 2023, the nation's economy continued to adapt and grow after the COVID-19 pandemic. 2023 saw continued challenges to the City and service delievery. All core services have been provided in 2023 with some revised service models. Program budgeting has helped in our analysis of city services, while we look at ways to continue to as efficient as possible. The Council and city staff also continues to investigate additional revenue sources. In 2023, the City’s tax base continued to grow due to market growth and redevelopment, with the largest increases coming from commercial and industrial properties. The City's total tax capacity increased 5.5% due mainly to these factors. In 2023 the overall taxable market value increased by 5.6% due to the same factors. The city’s levy has increased an average of 4.3% per year over the last five years. The City’s general fund expenditures have increased an average of 5.1% a year over the last five years. This increase is directly related to salary and benefit increases for employees, insurance costs and infrastructure. Diligent planning and management has helped in keeping operating expenditures down. The employee compensation has remained competitive in the market for both those with and those without labor contracts. This was affirmed by a Compensation Study conducted during 2023. The number of employees will increase from 117 to 123 with the 2024 Budget. A variety of funding sources have been used to almost eliminate any tax levy burden of these positions. ECONOMIC OUTLOOK Hopkins is a diverse community made up of a healthy mix of residential, commercial and industrial properties. United Natural Food Inc. purchased Supervalu, the largest food wholesaler in the nation, during 2018. United Natural Food Inc. is a Fortune 500 company that now has a strong presence in Hopkins. Excelsior Crossings is a large corporate campus with three buildings totaling over 900,000 square feet and room for approximately 4,000 employees. A division of another fortune 500 company, US Bank, occupies a significant portion of the campus. Digi International, a technology company, is now headquartered in one of the three Excelsior Crossing buildings. Hopkins economic outlook has remained relatively stable. The City is an attractive place to live and is expanding its tax base through the redevelopment of most multifamily dwellings. Hopkins is an inner-ring suburb of Minneapolis with a good mix of 52% residential, 24% commercial and industrial and 24% apartment properties (based on estimated market values). Hopkins participates fully in the Minneapolis and Hennepin County economies. Hopkins has preserved its central downtown area where development continues because of its highly desirable location. Hopkins wealth levels are above average when compared nationwide. REDEVELOPMENT Significant redevelopment has occurred within the City of Hopkins over the past five years. This redevelopment has contributed substantially towards the increase in property values and by making Hopkins a more desirable place to live and work. Some of the more recent projects are: Redevelopment of a vacant office and clinic site into 163 luxury apartments with retail space Redevelopment of a vacant downtown building into a craft brewery and tap room. Redevelopment of a former office building into 241 high end luxury apartments and retail space. Redevelopment of ten duplexes into 51 affordable apartments adjacent to public transit and parks. Infill development of a 43 unit affordable apartment building on an existing parking lot Redevelopment of an underlitized commercial building into a 250 apartments, and mixed use retail Transformative redevelopment of 13-acre cold storage facility into 833 units of varying housing types, a 5-story 116-unit low income housing development was competed in 2023 In addition to projects other development continues in Hopkins. During 2023, construction continued on Southwest Light Rail Green Line Extension. This is the largest public works project in Minnesota’s history and will have three stations located in Hopkins. The project will make Hopkins an attractive area for redevelopment. The City has seen an increased interest in properties near the station areas for redevelopment, especially apartments. 005 CITY OF HOPKINS LONG TERM OBJECTIVES The City Council and staff have established long term objectives for the community and the working environment Increase ratio of residential properties. Maintain the high quality of our livable community. Increase tax base to spread share of tax burden. BUDGET OBJECTIVES FOR 2024 Maintain core City services at a reasonable price for residents and commercial/industrial users. Use program budgeting as a tool for analysis of all programs and services to: look for ways to reduce dependency on the property tax, find greater efficiencies in the provision of current services and programs, compare staffing levels to workloads to assure proper allocation of resources, create greater linkages between revenues and expenses, to allow for more entrepreneurial approaches to non-essential services. Forecast funding needs and tax implications to assure strong long-term financial stability. Continue policy of avoiding the use of fund balances for operating expenses. Recognize and award employees that assist the City in saving money. Evaluate and investigate other sources of revenue. BUDGET CONSIDERATIONS These are areas to consider that may affect the budget during the next few years. State Tax Reform: Property Classification Changes – In the past there has been a tendency to shift some of the tax burden back to residential taxpayers from commercial/industrial taxpayers. Tax Increment Finance – Any changes in property classifications impact property taxes generated by TIF districts. Currently the tax generated in the various districts is projected to be sufficient to cover any debt or liabilities created in the districts. Property Tax Freeze and/or Levy Limits – Levy limits have been on and off again since 2008. This uncertainly poses budget challenges as cities are uncertain if they will again be re-instated. For the 2024 budget year there were no levy limits which give cities more budget flexibility in meeting the needs of their residents while maintaining essential city services. State Aids – The City of Hopkins no longer receives significant state aids as a revenue source however the legislature did increase the amount of Local Government Aid (LGA) allocated to Cities for 2024. The city received approximately $926,000 of LGA in 2023 and will receive approximately $1,081,000 in 2024. Real Estate Values – Overall real estate values in this community increased by approximately 5.6% in 2023. This resulted in an increase in the City’s tax capacity of 5.5% due to varying tax capacity rates between residential, apartment, commercial and industrial properties. Overall, general fund budgeted expenditures will increase by 7.18% in 2024 due to salaries and benefits increases and rising I.T. costs, creating a Diversity Equity & Inclusion budget and addition of one full time position. The general fund was offset by a one-time use of fund balance based on an operating surplus in 2022. At the time of this budget, we project an average 4.00% increase for 2025-2028. Future programs and services provided by the City of Hopkins may change in relation to available revenue sources. The City Council and staff along with their financial advisor will be updating the City’s long-range financial management plan that assists in current and future budgeting. The plan was adopted in 2014 and was implemented for the 2015 budget and is used for budget planning each year. This planning assists in minimizing the impacts of potential tax freezes, additional state aid losses and sets forth a plan to stabilize all funds. 006 CITY OF HOPKINS Fund Balances for governmental fund types will continue to be strong for the next 3 to 4 years, absent any significant changes in the policy of avoiding the use of fund balance reserves for current expenditures. GAUGING THE CITY The City uses the following performance measures: Tax levy history in relation to the consumer price index. Tax Impact on Median Value Home Comparisons of comparable communities Goal achievement 2024 BUDGET ADOPTION Overall the budget objective is to provide quality services at a reasonable cost, while keeping tax rates fairly constant In the past this has been accomplished through increased net tax capacity levels and keeping the tax levy at a reasonable amount while at the same time allowing the City enough funds to continue with the level and quality of service it currently has. This has been particularly challenging the last few years as the City continues to make infrastructure improvements. The city’s tax rate has steadily dropped over the past five years ranging from 69.301% in 2020 to a proposed rate of 59.860% in 2024. The proposed 2024 city tax rate of 59.860% is a 1.57% decrease from 2023. The adopted General Fund budget has a 7.18% expenditure increase for a total General Fund Budget of $18,421,803. The total tax levy increase for 2024 is 4.86%. The levy includes funds designated for general fund operations, Arts Center, Pavilion, equipment replacement and debt service payments. The monthly city tax cost for a median valued home of $369,300 is about $182 or approximately $2,187 for the year not including credits for state programs. The city’s goals and objectives were once again reviewed and updated by city staff, commissions, residents and the City Council. They are integral part in meeting the needs of the residents. The goals and strategic plans set at the beginning of 2023 are included in the budget document on pages 14-15. Sincerely, CITY OF HOPKINS Michael J. Mornson City Manager 007 CITY OF HOPKINS The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to City of Hopkins, Minnesota for its annual budget for the fiscal year beginning January 1, 2023. In order to receive this award, a government unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. 008 009 CITY OF HOPKINS COMMUNITY PROFILE The first settlers of Hopkins arrived in 1852; however, the roots of the town begin in 1887 with the building of the Minneapolis Threshing Machine Company, later called Minneapolis Moline. Minneapolis Moline once employed most of the Hopkins residents. The West Minneapolis Land Company was also founded in 1887 and was formed to build housing for the Minneapolis Moline factory workers. In 1893, the Hennepin County Board of Commissioners received a petition signed by 41 residents, asking that the village be formed. Following an election, the community was then incorporated as the village of West Minneapolis. The original village was comprised of three square miles, and it has been enlarged by annexation to its present size of about four square miles. The population at the time of its incorporation was 1,105; today, there are 19,713 people living in Hopkins. In 1928, the name of the village was changed to Hopkins - for Harley H. Hopkins who was among its first homesteaders and was the community's first postmaster. The first mayor was Harley Hopkins' son, Chester L. Hopkins. On January 1, 1948, the village became a city upon adoption of a City Charter with a Council/Manager form of government. The City Council consists of four council members and the mayor. Council members serve four-year terms and are elected at large. The mayor is elected at large for a two-year term. The governing council is responsible, among other things, for passing ordinances, adopting the budget, appointing committees and hiring the City manager. Hopkins has always had a core business district, and in the center of that early business district was Hopkins City Hall at 8th Ave N and Mainstreet. Completed in 1912, it housed the city's police and jail in the rear portions, and city offices, library and meeting room upstairs. The fire station was on the main level, and the firefighters used horse drawn rigs. The building was remodeled in 1940 to accommodate more fire trucks. That fire station was torn down in 1965 after a new City Hall, Police Station and Fire Station were built at 1010 1st St S. In 2004, a new Fire Station was built on 17th Ave. The Police Department was expanded and remodeled in 2005. City Hall was renovated 2019. In the summer of 1982, the city and its Public Works Department accomplished the challenge of building a city garage on a small area, using as many of the existing structures as possible, doing it within a $475,000 budget, and doing it without disrupting city services. The Public Works facility was expanded and remodeled in 2004. Adjacent to the Public Works facilities is the Hopkins Pavilion, which was built with money from a 1989 park bond referendum. The facility opened in December 1991. It is now one of the premier facilities of its kind in the Twin Cities area, and is used for soccer, lacrosse, in-line roller hockey, skating and ice hockey. The facility was expanded and remodeled in 2018. The Hopkins Activity Center, a multipurpose community facility, opened in January 1981 at the site of the former South Junior High School. A variety of programs for people of all ages are offered at the Activity Center. It was renovated in 1990, and the facility includes a gymnasium, meeting rooms and kitchen. The Hopkins Historical Society, which was started more than 30 years ago, also is located in the Activity Center. The Hopkins Center for the Arts, 1111 Mainstreet, opened in November 1997. The Arts Center stands as a focal point for arts, culture and entertainment in the Hopkins community, the Twin Cities metro area and the region. It is a community-gathering place where young and old can enjoy high quality, multi-disciplinary cultural arts programs and community activities. The Arts Center includes a theater, a visual arts gallery, multipurpose spaces for rehearsals, community activities and small performances, a visual arts classroom, a dance studio, and kitchen facilities for serving catered food. It addition to its facilities, the City of Hopkins is home to the annual Raspberry Festival, now in its 87th year. The first festival was organized in 1934 by a group of community business people who were concerned that the Hopkins economy and community needed a boost. 010 Minnesota CITY OF HOPKINS Hopkins is a suburban city in Hennepin County, Minnesota located just 13 minutes west of the Twin Cities of Minneapolis and St. Paul. The City is four square miles in size surrounded by larger suburban communities. Hopkins is about 98% developed with little remaining vacant land. U.S. Route 169 and Minnesota Highway 7 are two of the main arterial routes in the City. Hopkins is a dynamic community of almost 20,000 residents. Founded rich in tradition and growth, Hopkins offers the advantages and conveniences of a large City but yet the security of a small town. The residents and the business community have an enormous sense of pride and support for their City. Travel any street and you will see and feel the reflections of pride and vitality. Hopkins has enriched its spirit of community by remaining a place where people are treated with respect; where the community participates in building culture, character and common bonds; where business growth is supported while a vibrant City Center is maintained; where people feel safe, support outstanding schools and celebrate cultural heritages; and where people enjoy quality parks, housing and public services. Through education, inspiration, involvement and communication, the City Council, City Staff, members of the Boards and Commissions, the business district and the neighborhood associations are committed to enhancing the quality of life in Hopkins. Burnes Park Splash Pad Population: 1920 3,055 1930 3,834 1940 4,100 1950 7,595 1960 11,380 1970 (census)13,395 1980 (census)15,336 1990 (census)16,534 2000 (census)17,145 2010 (census)17,591 2020 (census)19,084 011 CITY OF HOPKINS CITY STATISTICS: Founded 1852 School Enrollment 8,225 Dated of Incorporation November 27, 1893 Education Date of Adoption of City Charter December 20, 1947 Elementary Schools 6 Form of Government Council - Manager Middle Schools 2 Fiscal Year Begins January 1, 2024 High School 1 Area of City 4.1 Square Miles Private Schools 8 2,616 acres Charter Schools 2 Housing Single Family 2,594 Elections: Multiple Family 5,680 Registered Voters - last general election 10,820 Duplexes 500 Number of votes cast last general election 2,072 Townhouses 690 Percentage of registered voters voting 19% Population by Age City Bond Rating 0 to 19 4,256 Stand & Poor's AA+ 20 to 64 11,893 Over 65 2,935 Miles of Streets and Alleys: Income by Household Trunk Highways 3.57 Less than $50000 27.0%County 5.32 $50,000 - $100,000 28.0%City Streets 47.5 $100,000 - $200,000 28.0%Alleys 9.52 $200,000 or more 17.0% Miles of Sewers: Storm Sewers 21.4 Median Household Income $ 70,100 Sanitary Sewers 45.46 Per Capita Personal Income $ 45,300 Unemployment Rate 2.6%Miles of Watermains 52.6 Population Composition Civil Defense Warning Sirens 3 White 59.31% African American 20.19%Fire Protection: Hispanic or Latinx 7.62%Number of Stations 1 Asian 5.25%Number of FT Employees 5 Two or More Races 7.15%Volunteer Firefighters 32 Native American 0.21% Other Races 0.27%Police Protection: Number of Stations 1 Number of Employees 38 Total Property Values $2.734 billion Parks City Parks 16 Playgrounds 11 Skating Rinks 7 012 CITY OF HOPKINS ORGANIZATION STRUCTURE The home rule charter of the City was adopted on December 2, 1947 and serves as the basis for the government operations of the City. The City utilizes the council-manager form of municipal government. The City Council is comprised of the mayor and four council members. The mayor and the council members are elected at large. The council members serve a four-year term and the mayor serves a two-year term. The city manager is the chief administrative officer of the City. The city manager is selected by the City Council and serve an indefinite term. The city manager controls and directs the administration of the City’s affairs and therefore, supervises all departments and divisions of the City. City boards and commissions serve in an advisory capacity to the City Council. The City is managed through seven departments, each with a department head who reports to the city manager. The organizational hierarchy is shown on page 9. The hierarchy does not always match financial reporting requirements (as shown on page 25). Pages 62-171 provide information on the Functions are several programs. A description of each program, its objectives and budgets are presented in this document. A description of each of the departments is included in this document. Within each department are several programs. A description of each program, its objectives and budgets are presented in this document. The City utilizes several commissions to advise, prioritize or implement various city issues or projects throughout the year. These commissions are comprised of volunteer residents and an appointed staff member as a liaison. The Charter commission reviews the city charter for appropriateness and also recommends changes to the charter. They meet annually or more often as needed. The Zoning and Planning commission meets monthly and reviews and recommends zoning applications, changes to zoning ordinances and recommends possible future economic development for the City. The Park board meets monthly to review park and recreation programs use and recommends future programs and development for parks. MISSION, VISION AND GOALS Long-range goals for the City are: o Continually enhance partnerships with residents. o Inspire resident leadership. o Educate and involve residents. o Communicate openly and effectively. o Be responsive. o Be fiscally responsible. o Provide quality customer service that is: Responsive to the needs of the community. Innovative. Accessible. Short-term goals are reviewed annually by City Council and staff. The discussion begins with the global environment and ends with prioritizing goals for the near future. Below are the mission, vision and short- term goals for the City along with the strategies and action steps needed to implement them. The budget is developed using the three main goals along with the strategies as guidance. Departments then use the action steps in setting individual departmental goals and budgets so that resources are available to achieve the action steps identified. 013 014 CITY OF HOPKINS FINANCIAL MANAGEMENT AND POLICIES The City of Hopkins Finance Department is responsible for maintaining the accounting system and monitoring compliance with the budgetary controls and financial policies established by the City Manager and City Council. Following is an overview of relevant financial management practices, policies and year- end reporting. BASIS OF ACCOUNTING The accounting system provides for a complete, self-balancing account group for each fund of the City. Accounting records are maintained on the modified accrual basis for City funds. The exception is the proprietary funds, which are on full accrual. The modified accrual basis of accounting recognizes revenues to the degree that they are available to finance expenditures of the fiscal period. Similarly, debt service payments and a number of specific accrued liabilities are only recognized as expenditures when payment is due because it is only at that time that they normally are liquidated with expendable available financial resources. The budgetary basis of accounting is the same basis of accounting used to prepare the City’s financial statements as included in the City’s Comprehensive Annual Financial Report at the fund statement level. ANNUAL COMPREHENSIVE FINANCIAL REPORT (ACFR) The City implemented Governmental Accounting Standards Board (GASB) Statement No. 34 for the year ending December 31, 2003. The statement also requires the City to utilize the economic resources measurement focus as well as the accrual basis of accounting. The City operates on a calendar fiscal year and reports its year-end financial position in an Annual Comprehensive Financial Report (ACFR), prepared by the City’s Finance staff. The ACFR is available to the public through the City’s website or by request. The 2023 ACFR will be audited by the independent auditing firm of Abdo to insure accuracy and compliance with federal and state laws and regulations. State law provides that the City may arrange for an examination of its books, records, accounts and affairs, or any part thereof, by the State Auditor or by Certified Public Accountants. It has been a long-standing policy of the City to provide for a complete annual audit of the City records by independent Certified Public Accountants. The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement of Excellence in Financial Reporting to the City of Hopkins for its ACFR for the fiscal year ended December 31, 2020. The City believes ACFR for the fiscal year ended December 31, 2022 also meets the program criteria and will receive the award. The Certificate of Achievement is a prestigious national award recognizing conformance with the highest standards for preparation of state and local government financial reports. CAPITAL IMPROVEMENT PROGRAM (CIP) POLICY The City annually develops a 5-year plan for capital improvements and updates it annually. The five-year budget capital improvement will be approved and incorporated into the operating budgets. The following year’s budget will be adopted with the year after that on a cycle consistent with the operating budgets. The complete CIP document can be downloaded from the city’s website at www.hopkinsmn.com and is a companion document to the Annual Budget. The City will identify the estimated cost and potential funding sources for each capital project proposal before it is submitted to the Council for approval and that process will determine the most cost effective financing method for the proposed project. The City will make all capital improvements in accordance with the adopted capital improvement program or as amended by the City Council. Capital purchases not otherwise funded through an approved budget shall require City Council approval. The City will maintain all its assets at a level adequate to protect the City’s and its resident’s capital investment and to minimize future maintenance and replacement costs. 015 CITY OF HOPKINS EQUIPMENT REPLACEMENT PLAN (ERP) POLICY The City annually develops a 5-year plan for equipment replacement and updates it annually. The five- year budget equipment replacement plan will be approved and incorporated into the operating budgets. The following year’s budget will be adopted with the year after that on a cycle consistent with the operating budgets. The complete ERP document can be downloaded from the city’s website at www.hopkinsmn.com and is a companion document to the Annual Budget. The City will identify the estimated cost and potential funding sources for each equipment proposal before it is submitted to the Council for approval and that process will determine the most cost effective financing method for the proposed equipment purchase. New pieces of equipment not previously in the equipment replacement plan must first be financed through the departmental budget and will be placed in the equipment replacement plan the year following the purchase. The City will make all equipment purchases in accordance with the adopted equipment replacement plan or as amended by the City Council. Equipment purchases not otherwise funded through an approved budget shall require City Council approval. The City will maintain all its equipment assets at a level adequate to protect the City’s and its citizen’s capital investment and to minimize future maintenance and replacement costs. BUDGETARY AND FINANCIAL CONTROL POLICIES The council shall have full authority over the financial affairs of the City. City manager shall control and direct the administration of the City's affairs. The manager shall prepare the budget annually and submit it to the council and be responsible for its administration after adoption. The manager will prepare and submit to the council at the end of the fiscal year a complete report on the finances and administrative activities of the City for the preceding year; and keep the council advised of the financial condition and future needs of the City. The annual budget shall provide a complete financial plan for the budget year by fund. The council shall levy the taxes necessary to meet the requirements of the budget for the ensuing fiscal year. The city clerk shall be the chief purchasing agent of the City. The City will maintain an investment policy that invests available funds to the maximum extent possible, at the highest rates obtainable at the time of investment, in conformance with the legal and administrative guidelines. Any money in any fund belonging to the City, or any branch thereof, may be invested by the city manager according to policies adopted by the City Council. The finance director shall be the chief accounting officer of the City and shall submit to the council a statement each quarter containing information relative to the finances of the City as the council may require. Each year the finance director shall submit a report to the council, no later than June 30, covering the entire financial operations of the City for the past year. This report shall follow the style and form, as far as practicable, prescribed for annual City financial reports and copies will be made available to interested parties. BUDGET CONTROLS Budgets are complete financial plans for the future by fund, showing all proposed expenditures and estimates of all anticipated revenues. The council may include or exclude at its discretion any fund, except the general fund. The budget shall be submitted to the council at a regular council meeting, in a manner prescribed by state statute, not less than 30 days prior to final approval. The budget is a public record open to public inspection. The council shall hold a public hearing on the budget and it shall make such changes therein as it deems necessary and adopt the budget by resolution. BALANCED BUDGET – It has been City policy to annually approve a balanced General Fund budget. A balanced budget is a budget in which expenditures are equal to income. Other City funds may or may not have a balanced budget depending on when funding is received for specific expenditure needs. For 016 CITY OF HOPKINS example a grant may be budgeted for expenditures that may overlap years. Thus all revenues would be in one year and the expenditures would be in multiple years. BUDGET BASIS – Governmental budgets are prepared on the modified accrual basis and enterprise budgeted on an accrual basis. Budgets are estimates and may be amended under the following guidelines. PREPARATION OF THE ANNUAL BUDGET – The annual budget shall provide a complete financial plan for the budget year by fund, showing all proposed expenditures and estimates of all anticipated revenues applicable to proposed expenditures and any other information the council may require or the city manager might deem desirable. In parallel columns shall be shown the amounts, if any, granted and expended under similar heads for the past two complete fiscal years and, as current as possible, for the immediate past fiscal year. The council may include or exclude at its discretion any fund, except the general fund. The budget shall be submitted to the council at a regular council meeting, in a manner prescribed by state statute, not less than 30 days prior to final approval. It shall be a public record open to public inspection by anyone and the city manager shall cause sufficient copies thereof to be prepared for distribution to the mayor, members of the council and interested persons. ADOPTION OF THE BUDGET – The council shall hold a public hearing on the budget and it shall make such changes therein as it deems necessary and adopt the budget by Resolution. ENFORCEMENT OF THE BUDGET – Except as set forth in Section 7.16, the city manager or the City Council shall not approve any expenditure uncovered by the budget. The City Council may approve expenditures uncovered by the budget if there is sufficient unexpended balance left after deducting the total past expenditures and the sum of all outstanding bills, orders and encumbrances. No employee of the City shall place any orders or make any purchases except for the purpose and to the amounts authorized in the budget. Except as in this Charter otherwise provided, any obligations incurred by any person in the employ of the City for any purpose not authorized in the budget or for any amount in excess of the amount therein authorized shall be a personal obligation upon the person incurring the expenditure. ALTERATIONS IN THE BUDGET – Except as set forth in Section 7.16, after the budget shall have been duly adopted, the council shall not have power to increase the amounts therein fixed, whether by the insertion of new items or otherwise, beyond the estimated revenues, unless the actual receipts shall exceed such estimates, and in that event not beyond such actual receipts. The sums fixed in the budget are appropriated at the beginning of the fiscal year for the several purposes named therein. The council may reduce salaries or the sums appropriated for any other purpose, or authorize the transfer of sums from unexpended balances to other purposes. Budgets are adopted by fund and are appropriated for several purposes. The council may reduce appropriations within any fund and re-appropriate those funds within the same fund for other purposes. The council may also increase appropriations if actual receipts exceed budgeted revenues. The increase in appropriations cannot exceed the excess in budgeted revenues. The budget, as presented in this document, is developed for each program within a department. For example, the Finance department is made up of several programs including Benefit Administration, Payroll, Utility Billing, etc. For management purposes, the sum of the program expenditures may not exceed the total budget for the specific department. For legal purposes, the general fund total expenditures cannot exceed the total general fund appropriation. The council must budget for the general fund but budgets for all other funds are at their discretion. Budgets are adopted on a basis consistent with generally accepted accounting principles and are defined on the same basis of accounting described below. Annually appropriated budgets are legally adopted for the general fund. Budgeted amounts are reported as originally adopted, or as amended by the City Council. Budgeted expenditure appropriations lapse at year-end. Unexpended or supplementary appropriations can be carried forward if approved by the City Council. Encumbrances represent purchase commitments. Encumbrances outstanding at year-end are reported as reservations of fund balances and the budgets associated with them are carried forward to the next year. 017 CITY OF HOPKINS The City follows the procedures below in establishing the budget. 1. The city manager and finance director submits to the City Council a proposed operating budget for the fiscal year commencing the following January 1. a. The operating budget includes proposed expenditures and the estimated revenues for the general fund, specified special revenue funds requested by City Council, enterprise funds, internal service funds and debt service funds. b. Capital project funds for the City are not budgeted annually but are included in the Capital Improvement Plan approved by the City Council. Capital projects are approved by the City Council on a per project basis. 2. Public hearings are conducted to obtain taxpayer comments. 3. The general fund budget is enacted through passage of a resolution. 2024 BUDGET CALENDAR January 6 Meet with Council to set parameters and goals for 2024 budget process April 17 Distribute budget worksheets to departments May 2 City Council reviews long term street reconstruction plans June 9 Departmental budgets to be completed and returned to finance June-July Finance reviews and compiles budget summary July 18 First draft of the general fund budget and tax levy presented to City Council August 14 Public presentation about first draft of general fund budget and tax levy August - September City Council reviews budget and tax levy September 19 City Council adopts preliminary levy and budget September 20 Proposed 2024 levy certified to Hennepin County October - November City Council reviews budget and tax levy December 4 Public Hearing on Budget, Approval of final budget and tax levy December 5 Final 2025 levy certification to Hennepin County INTERNAL CONTROLS In developing and altering the City’s accounting system, consideration is given to the adequacy of internal accounting controls. These controls are designed to provide reasonable, but not absolute, assurance regarding the safeguarding of assets against loss from unauthorized use of disposition and the reliability of financial records for preparing financial statements and maintaining accountability for assets. the concept of reasonable assurance recognizes the cost of a control should not exceed the benefits likely to be derived, and the evaluation of costs and the benefits requires estimates and judgments by management. All internal control evaluations occur within the above framework. We believe the City’s internal accounting controls adequately safeguard assets and provide reasonable assurance of proper recording of financial transactions. CASH MANAGEMENT The investment portfolio of the City is designed to attain an average rate of return regularly exceeding the average return on three month US Treasury Bills, while seeking to augment returns above this threshold consistent with budgetary cycles, economic conditions, risk limitations, and prudent investment principles. Portfolio diversification is considered so that investments are not concentrated in one institution, in one type of investment, or purchased from one dealer. Pursuant to this policy, cash temporarily idle during the year was invested in those investments authorized by law RISK MANAGEMENT The City has an informal risk management policy, the purpose of which is to maintain the integrity and financial stability of the City, protect its employees from injury, and reduce overall costs of operations. The City has insurance coverage through the League of Minnesota Cities Insurance Trust (LMCIT) to ensure 018 CITY OF HOPKINS City property, contractors and miscellaneous equipment, crime, employee performance bonds, autos and general liability. General liability coverage amounts to $1,000,000 per occurrence (and aggregate), with a $20,000 per occurrence, $40,000 aggregate deductible. DEBT The City will confine long-term borrowing to capital improvements, equipment or projects that have a life of more than 10 years and cannot be financed from current revenues. The City may issue debt for its Permanent Revolving fund, which pays for any improvement in which part of the cost of the improvement is to be assessed against the benefiting properties. The City may also issue revenue bonds that are paid back directly from revenue sources other than debt levies. The City may submit to voters the proposition of issuing debt for any public purpose not prohibited by law, and issue the debt upon a favorable majority vote. Whenever possible, the City will use revenue (including G.O. backed revenue) or other self- supporting type bonds instead of general obligation bonds. The City will maintain frequent and regular communication with bond rating agencies about its financial condition and will follow a policy of full disclosure in every financial report and bond prospectus. The City will comply with Securities Exchange Commission (SEC) reporting. The City will keep the total maturity length of general obligation bonds below 25 years. In all cases the maturity shall be shorter than the life of the related assets. Net general obligation debt (as defined above) will not exceed 3% of the estimated full market value of taxable property in the City as required by Minnesota Statutes Section 475.53. The City may issue emergency bonds to pay for extraordinary expenditures or to cover a shortfall in revenues for budgeted expenditures. Emergency bonds must mature within ten years of issuance. One tenth of the amount is to be levied the first year following issuance and one tenth every year thereafter for ten years. FUND BALANCE The City believes that sound financial management principles require that sufficient funds be retained by the City to provide a stable financial base at all times. To retain this stable financial base, the City needs to maintain a General Fund Balance sufficient to fund all cash flows of the City, to provide financial reserves for unanticipated expenditures and/or revenue shortfalls of an emergency nature, and to provide funds for all existing encumbrances. The following individual items shall constitute the City General Fund Balance: o Restricted Fund Balance – The restricted fund balance category includes the portion of the spendable fund balance that reflects constraints on spending because of legal restrictions stipulated by outside parties (e.g., encumbrances for goods or services with outside parties-creditors, grantors outstanding at the end of the year), Also, any legal restrictions based on state statutes or grant requirements placed on the use for specific purposes o Committed Fund Balance – The committed fund balance classification includes the portion of the spendable fund balance that reflects constraints that the city has imposed upon itself by a formal action of the city council (for example, an ordinance or resolution passed by a city council). This constraint must be imposed prior to yearend but the amount can be determined at a later date. o Assigned Fund Balance – The assigned fund balance is the portion of the spendable fund balance that reflects funds intended to be used by the government for specific purposes assigned by more informal operational plans. In governmental funds other than the general fund (special revenue funds, capital project funds, debt service funds and permanent funds); assigned fund balance represents the amount that is not restricted or limited. The authority to “assign” fund balance is delegated to the City Finance Director o Unassigned – This is the residual classification for the government’s General Fund and includes all spendable amounts not contained in the other classifications and, therefore, not subject to any constraints. Unassigned amounts are available for any purpose. These are the current resources available for which there are no government self-imposed limitations or set spending plan. Although there is generally no set spending plan for the unassigned portion, there is a need to maintain a certain funding level. Unassigned fund balance is commonly used for emergency expenditures not previously considered. In addition, the resources classified as unassigned can be used to cover expenditures for revenues not yet received. 019 CITY OF HOPKINS The Council recognizes that any such funds should be appropriated for non-recurring expenditures as they represent prior year surpluses that may or may not materialize in subsequent fiscal years POLICY - At the end of each fiscal year, the City will strive to maintain Spendable – Unassigned portions of the fund balance for Cash Flow equivalent to a minimum of five (5) months or 42% of the prior fiscal year General Fund operating expenditures. In addition to cash flow needs this accommodates emergency contingency concerns. MONITORING AND REPORTING - The City Manager and Finance Director shall annually prepare the status of fund balances in relation to this policy and present to the City Council in conjunction with the development of the annual budget. When both restricted and unrestricted resources are available for use, it is the City’s policy to first use restricted resources, and then use unrestricted resources as they are needed. When committed, assigned or unassigned resources are available for use, it is the City’s policy to use resources in the following order; 1.) committed 2.) assigned and 3.) unassigned. A negative residual amount may not be reported for restricted, committed, or assigned fund balances in the General fund. BUDGET PLANNING PROCESS The City has developed a number of elements that when been brought together help to provide the best information for the Council to make their budget decisions. These elements include the following: Strategic Planning Process – The Council has a mission and vision statement, which helps determine the priorities of the community and direct the council in providing services for its constituency. As part of the process annual goals and objectives are set. Department Directors then use these goals in developing departmental goals and setting departmental budgets. Program Budgeting – This provides more information in regards to what programs departments provide and what is the individual cost of those programs. This accomplishes the objective of reviewing revenues and expenditures based on program activity. For programs whose goal is to be supported totally by revenues it allows departmental managers to review the fee structure on an annual basis to ensure that goal is met. It also allows the public to determine what portion of a specific department is supported by taxes. Four Year Budget Modeling – Encourages future planning for the General Fund budget and allows us a preview at projected property tax levy needs over the next four years. Monitoring tax capacity along with budget needs provides advance notice to management when taxes may rise faster than advisable and allows staff to take appropriate action in revising budget goals and projections. Cash Flow Models – Cash flow projections are created for all funds to provide us with a view of future sources and uses within the various funds and for the City as a whole. This assists in long range planning and goal setting in keeping all funds in a positive cash position. Financial Management Plan – In 2014 the City adopted a long-range Financial Management Plan for the years 2015-2024 that addresses financing challenges for several funds, sets forth financing for all items identified in the Capital Improvement Plan (CIP) and Equipment Replacement Plan (ERP) (described below), and provides for adequate funding for operational needs in the general, special revenue funds and enterprise funds. Tax base growth is built into the plan so the taxes are indexed each year based on that growth. This plan when followed should make the annual budget much easier to develop. The Financial Management Plan will be updated each year prior to the budget process and used as a guide in preparing the annual budget. This document is key in managing increases in the General Fund, restoring the Art Center Fund to sound financial footing and providing for capital improvements and infrastructure. The Financial Management Plan was developed by staff with assistance from the City’s Financial Advisor who will assist staff in annual updates to the plan to ensure the goals of the City continue to be met. 020 CITY OF HOPKINS Net Property Tax Cost Median Value Home – This provides information to the council incorporating expected increases in valuation and projecting actual costs on the Median Value Home. The council when setting the tax levy is sensitive to its impact on property owners and this benchmark provides information on how the recommended levy will impact city taxpayers. If the council feels the proposed levy will negatively impact property owners options for reducing the levy are explored. These may include revenues alternatives or expenditure decreases or a combination of both. Net Tax Cost by Program – This provides both a dollar and percentage of property tax support for each of the City’s general fund programs and demonstrates which city programs are most dependent on taxes. It also provides information to the public on what benefits they receive for their tax dollars. Capital Improvement Plan – The Capital Improvement Plan (CIP) is a five-year schedule or plan for capital improvement expenditures in excess of $10,000 and having a useful life of five or more years. The Capital Improvement Plan process begins with departments editing and updating existing plans from previous years and adding or deleting projects. Once this is completed, finance does an analysis of funding requirements and any related prioritization is done by the city manager. The analysis includes a review of projected working capital amounts available for the projects, any operating cost adjustments as a result of the improvement and the impact of future funding needs is determined. The mayor and council then use the compiled information in the CIP along with the results of public discussion, to determine which projects are to proceed and exactly how they will be funded. Once the CIP is approved the projects for the following year are placed in the appropriate budget. Equipment Replacement Plan –The Equipment Replacement Plan (ERP) is a twenty-year forecast and a five-year plan of equipment needs within the City. In is intended to inform the Council and citizens of the major equipment needs on the horizon. The first year of the plan becomes an adopted equipment budget and relates to the operating budget of the equipment replacement fund, which is approved on an annual basis. The remaining nineteen years represent an estimate of equipment needs and funding capabilities of the City. Funding requirements vary from year to year. In order to maintain a fairly consistent levy each year, the twenty-year schedule is projected with a 3% inflation factor for operating expenses and a yearly average dollar capital expenditure of $1,400,100. Revenues for the ERP are derived from tax levy and charges to the departments that use the equipment and are based on the equipment needs of the various departments over the twenty-year period. FUND STRUCTURE The accounting system maintains a standard fund structure for a typical Minnesota city government. Following is a description of the funds included that are subject to appropriation, for which financial plans and budget appropriations are prepared annually. These funds are the General, Special Revenue, Debt Service, Capital Projects and Enterprise. General Fund The General Fund accounts for all financial transactions not properly accounted for in any other fund, including most of the basic governmental services. The expenditures from the General Fund account for the majority of primary services provided by the City in the areas of public safety, parks and public works, recreation, planning, engineering and general government. 021 CITY OF HOPKINS Special Revenue Funds This type of fund accounts for services and expenditures where revenue is restricted for a designated purpose. The City maintains fifteen Special Revenue Funds. There are thirteen budgeted Special Revenue Funds. Chemical Assessment Team Fund – grant funds received from the state restricted for the operation of the Chemical Assessment Team. Economic Development Fund – revenue sources include interest on loans, taxes, development fees that are used for expenditures relating to housing and redevelopment projects throughout the city. Tax Increment Funds (7) – tax increment revenues for housing and economic redevelopment projects throughout the city. Parking Fund – parking permits and parking violation fees help support the maintenance of the city’s current parking lots and ramps. Communication Fund – franchise fee for cable TV supports cable and communications efforts of the city. Depot Coffee House Fund – grants, leases and concession revenues support a local chemical free teen center and coffee house. Sustainability Fund - franchise fees received from gas and electric utilties dedicated to improving the overall sustainability and resilience of the community. MN Public Safety Aid Fund - State aid received restricted to providing public safety Art Center Fund – leases, state aids, contributions and program sales support the Hopkins Center for the Arts, which is a community-based center with theater and art at its base. Some of the Special Revenue Funds do not require an annual financial plan because of the nature of the type of revenue and expenditure. Expenditures are authorized on an individual basis. Hennepin County CDBG Fund – block grant funds used for housing and infrastructure improvements Hopkins Race and Equity Initiative – contributions from two outside organizations used in a collaborative effort centered on race equity Debt Service Funds Debt service funds account for the accumulation of resources for the payment of general long-term debt principal, interest, and related costs. The City maintains 24 individual debt service funds for the various bond issues. The City has established annual financial plans for all 24 general obligation bond funds, which are shown in total as the GO Debt Service Funds. Capital Project Funds Capital project funds account for the acquisition and construction of major capital facilities and equipment (except those financed by proprietary funds). This includes expenditures relating to capital projects and large capital outlay purchases. The City has five budgeted funds in this category: Park Improvement Fund – development and improvement of City parks. Revenue is primarily from park development fees paid by developers. State Aid Construction Fund – revenue from state aid to assist with maintenance and construction of state aid streets throughout the city. Capital Improvement Fund – transfers from other funds to cover future improvements or maintenance of city facilities and infrastructure. Permanent Improvement Revolving Fund – bonds issued to fund reconstruction and maintenance of residential streets throughout the city. 022 CITY OF HOPKINS Enterprise Funds Enterprise funds account for our business-type activities. These activities provide services where most of the costs are recovered through user fees and charges. The City has five Enterprise funds. Water Utility Fund – water utility fees based on water usage, which covers the expense of distributing water and maintaining the water system infrastructure. Sewer Utility Fund – sewer utility fees based on water usage, which covers the expense of disposing of sewer products and maintaining the sewer system infrastructure. Refuse Utility Fund – refuse fee based on size of refuse container, which covers the expense of disposing of refuse products. Storm Sewer Utility Fund – storm sewer utility fee based on non-permeable surface of property for commercial or a fixed rate for residential properties, which covers the expense of maintaining the storm sewer infrastructure throughout the city. Pavilion/Ice Arena Fund – rental fees for ice or space, which covers the operating costs of running the facility. Internal Service Funds Internal Service Funds are used to account for the financing of goods and services provided by one department to other departments of the City on a cost reimbursement basis. The City has three Internal Service Funds and no budgets are prepared for these funds. Equipment Replacement – revenues derived from leases of large equipment to all departments. Revenues are used to cover the cost of replacing equipment in the future. Lease payments are budgeted in the individual funds and transferred to the Equipment Replacement Fund monthly. Employee Benefits – to account for compensated absences of non-enterprise employees Insurance Risk – accounts for the dividends received from the insurance company for low insurance claims and costs, which is used to cover the deductible for any losses. Major Funds For 2024 the City identifies the following funds as major funds which are described above. All major funds are budgeted. General Fund Economic Development Special Revenue Fund Arts Center Special Revenue Fund Tax Increment District Super Valu Fund Water Utility Enterprise Fund Sewer Utility Enterprise Fund Storm Sewer Utility Enterprise Fund Pavilion Enterprise Fund Public art in Hopkins 023 CITY OF HOPKINS City Personnel by Function Administration of Fund General Public Community Community Operating Fund Government Finance Police Fire Works Development Services Recreation General Fund Administrative Services X X X Finance X Community Services X Building Maintenance X X X X Police X Fire X Public Works X Recreation X Activity Center X Planning & Zoning X Community Development X Special Revenue Funds Economic Development X Parking X X Communication X Depot Coffee House X Sustainability X MN Public Safety Aid X X Art Center X Enterprise Funds Water X Sewer X Refuse X Storm Sewer X Pavilion X Housing & Redevelopment X Downtown Hopkins 024 CITY OF HOPKINS Authorized and Actual Staffing Levels Full-Time and Regular Part-Time Positions 1 FTE = an employee who works 40 hours a week 2021 2022 2023 2024 Authorized Authorized Authorized & Actual & Actual & Actual Authorized Administrative Services 5.55 6.67 6.67 6.67 Finance 4.00 3.60 3.60 3.60 Municipal Building 1.45 1.28 1.28 1.28 Community Services 8.40 8.49 9.49 9.49 Police 37.28 37.23 37.23 37.23 Fire 4.10 4.50 5.50 5.50 Public Works 20.48 20.49 20.49 21.54 Skate Park 0.05 0.05 0.05 - Activity Center 3.00 3.00 3.00 3.00 Zoning & Planning 1.35 1.35 1.35 1.35 Community Development 0.85 0.85 0.85 0.85 General Fund Total 86.51 87.51 89.51 90.51 Economic Development 2.00 2.00 2.50 2.50 Parking 1.12 1.12 1.12 1.12 Communications 1.00 1.00 1.00 1.00 Depot Coffee House 2.75 2.75 2.75 1.00 Sustainability - - - 1.00 MN Public Safety Aid - - - 3.00 Art Center 5.50 4.53 4.53 4.53 Special Revenue Fund Total 12.37 11.40 11.90 14.15 Water 4.15 4.15 4.15 4.15 Sanitary Sewer 2.24 2.24 2.24 2.24 Refuse 3.56 3.56 3.56 3.56 Storm Sewer 0.66 0.66 0.66 0.66 Pavilion/Ice Arena 2.90 2.42 2.42 2.42 Housing & Redevelopment 2.40 2.40 2.40 2.40 Total Proprietary Funds 15.91 15.43 15.43 15.43 Total All Funds 114.79 114.34 116.84 120.09 The decrease in authorized staffing from 2021 to 2022 of .45 is due to the elimination and combination of positions withing the Public Works Deparment, Art Center and Activity Center. The increase in authorized staffing from 2022 to 2023 is due to an additional police officer and planner position funded through the American Rescue Plan Act and an inspector position funded by increased revenue. The increase in authorized staffing from 2023 to 2024 is due to two additional police officers and assistant fire chief funded through MN Public Safety Aid, sustainability specialists funded with franchise fees and a forestry worker. These increases were offset by the decrease in the equivalent of 1.75 FTE at the Depot Coffee House from reduced operations. 025 CITY OF HOPKINS Operating Fund Crosswalk This matrix shows the relationship between functional units and funds. Major Funds Capital Special Revenue Project Enterprise Tax Increment Permanent Storm General Economic District - Super Arts Improvement Water Sewer Sewer Function Fund Dev Valu Center Revolving Utility Utility Utility Pavilion General Government X X X X X X Public Safety X Health and Welfare X Highways and Streets X X Urban Redevelopment and Housing X X Culture and Recreation X X X Capital Outlay X X X X X Debt Service X X X X Water X Sewer X Storm Sewer X Non-Major Funds Special Capital Debt Function Revenue Projects Service Enterprise General Government X X X X Public Safety X Health and Welfare X Highways and Streets X Urban Redevelopment and Housing X Culture and Recreation X Capital Outlay X X Debt Service X Refuse X The Hopkins Academy, a five week program held in even years during March and April allows residents to get a better understanding of how their City government works. The Academy covers the topics of, General Government, Police, Fire, Public Works and Planning & Economic Development. The program has been well received by the community with over 25 participants each year. The 2021 edition of Hopkins Academy was cancelled due to the COVID-19 Pandemic. The City plans to host the event in 2024. 026 CITY OF HOPKINS Summary Budget Information - Major Funds and Non-Major Funds by Fund Type 2021 Actual 2022 Actual 2023 Budget 2024 Budget Budget Difference %age REVENUES General Fund 16,071,416 17,081,271 17,188,440 18,021,803 833,363 5.00 Special Revenue Funds Economic Development Fund 955,682 513,084 571,531 557,706 (13,825) -2.00 Tax Increment Spending Plan - 6,404,400 ---0.00 Arts Center 942,624 1,402,422 1,164,132 1,172,650 8,518 1.00 Non-major Special Revenue Funds 4,818,045 6,465,209 6,301,724 7,059,927 758,203 11.00 Capital Project Funds Non-major Capital Projects Funds 6,293,659 4,175,455 7,835,710 5,883,536 (1,952,174) -33.00 Non-major Debt Service Funds 13,492,538 10,989,503 7,096,537 7,353,496 256,959 3.00 Enterprise Funds Water Utility Enterprise Fund 2,382,355 2,437,424 2,513,000 2,892,400 379,400 13.00 Sewer Utility Enterprise Fund 3,128,205 3,170,831 3,460,000 3,635,000 175,000 5.00 Storm Sewer Enterprise Fund 803,066 806,214 810,332 810,332 -0.00 Pavilion Enterprise Fund 805,863 1,167,922 819,000 913,700 94,700 10.00 Non-major Enterprise Funds 993,176 1,219,082 1,271,200 1,340,085 68,885 5.00 027 CITY OF HOPKINS Summary of Budgeted Funds GENERAL FUND 2021 Actual 2022 Actual 2023 Budget 2024 Budget Budget Difference %age REVENUES Property Taxes $ 12,792,890 $ 12,663,858 $ 14,020,781 $ 14,511,326 $ 490,545 3.50% Intergovernmental Revenue 1,559,221 1,702,402 1,630,794 1,878,012 247,218 15.16 Licenses, Permits & Fines 898,361 1,420,528 869,215 878,315 9,100 1.05 Charges for Current Services 478,540 807,598 329,900 353,100 23,200 7.03 Interest on Investments - 106,499 20,000 25,000 5,000 25.00 Franchise Fees 306,032 303,957 296,200 346,200 50,000 16.88 Other Revenues 36,372 76,429 21,550 29,850 8,300 38.52 $16,071,416 $17,081,271 $17,188,440 $18,021,803 $833,363 4.62% APPROPRIATIONS Council $ 75,782 $ 101,396 $ 105,850 $ 133,033 $ 27,183 25.68% Administrative Services 865,971 975,227 1,020,029 1,315,110 295,081 28.93 Finance 417,125 507,472 488,795 582,588 93,793 19.19 Legal 282,546 320,759 225,000 250,000 25,000 11.11 Municipal Building 393,878 395,149 380,831 404,691 23,860 6.27 Community Services 1,015,071 1,217,891 1,563,673 1,697,181 133,508 8.54 Police 6,047,743 6,401,836 6,958,768 7,185,842 227,074 3.26 Fire 1,687,830 1,767,382 1,633,391 1,709,014 75,623 4.63 Public Works 3,126,374 3,808,822 3,632,028 3,870,254 238,226 6.56 Recreation 670,940 718,126 793,185 819,334 26,149 3.30 Planning 190,090 220,574 170,842 196,247 25,405 14.87 Community Development 106,802 116,177 126,848 129,313 2,465 1.94 Unallocated 34,906 31,229 89,200 129,200 40,000 44.84 $14,915,058 $16,582,040 $17,188,440 $18,421,807 $1,233,367 6.70% 028 CITY OF HOPKINS Summary of Budgeted Funds DEBT SERVICE FUNDS (all funds) 2021 Actual 2022 Actual 2023 Budget 2024 Budget Budget Difference % age REVENUES Property Taxes $ 4,114,950 $ 4,003,048 $ 3,892,746 $ 4,107,613 $ 214,867 6.00% Special Fees 941,854 761,644 762,447 782,039 19,592 3.00 Miscellaneous 15,429 68,919 ---0.00 Proceeds from Bond Sale 3,856,611 3,223,981 ---0.00 Operating Transfers In 4,563,694 2,931,911 2,441,344 2,463,844 22,500 1.00 $13,492,538 $10,989,503 $7,096,537 $7,353,496 $256,959 3.49% APPROPRIATIONS Bond Principal $ 8,265,000 $ 5,530,000 $ 5,805,000 $ 5,265,000 $ (540,000) -9.00% Bond Interest 1,961,352 1,842,471 1,793,497 1,783,159 (10,338) -1.00 Miscellaneous other charges 124,241 156,156 ---0.00 Transfer out 5,479,736 3,076,000 ---0.00 $15,830,329 $10,604,627 $7,598,497 $7,048,159 $(550,338)-7.81% 029 CITY OF HOPKINS APPROVED BUDGET SUMMARY – ALL FUNDS REVENUE SUMMARY The total budget represents planned or anticipated revenues for all funds, excluding unbudgeted special revenue funds and capital project funds. The amount of the annual total anticipated revenues fluctuates up or down from year to year, depending on special projects and grants which may occur during the plan budget period. The budget provides guidelines to staff for City operations. Property Taxes: One purpose of the budget is to communicate the financial plans for the City and its allocation of resources. The budgeted revenues for all funds total $46,805,460. The largest source of revenue by category is property taxes of $24,336,592 comprising 57.20% of total revenues. Property taxes are levied to support the general fund activities, help pay debt and provide tax increment redevelopment funding sources. Successful tax increment projects have helped create a larger tax base for the City. Currently the City is collecting tax increment revenues from several districts to pay off redevelopment notes, redevelopment bonds and help in future redevelopment costs of properties within certain districts. Levy limits have been on again and off again since 2004 and remain off for 2024. Levy limits while providing assurances to taxpayers do give the City the additional challenges in meeting resident’s requests for sustained services or in some instances increased services. In 2024 budgeted taxes increased in total by 3.90% mainly as a result of operations and debt payments. The General Fund had a 7.18% increase in the levy due to increases in salaries, benefits and other operating expenditures which was offset by a one-time use of surplus fund balance. The total levy, excluding tax increments, certified to taxpayers increased by 4.86% Intergovernmental Revenues: Total $3,204,607 or 7.53% of the City’s revenues. The City currently receives local government aid, highway funding, police and fire aid, chemical assessment grants, fire grants, Community Development Block Grant funds and other miscellaneous state grants. The City has also receive approximately $2 million of American Rescue Plan Act grants over 2 years. Estimates for intergovernmental revenues are based on known revenue sources and projections are based on information from the various state and county agencies from which the revenues are received. The city has reduced its reliance on revenues from state and federal governments due to decreased availability and reduced funding in the various state programs. Over the past several years the city has been successful in getting grants for specific projects. Those projects are not budgeted due to the uncertainty in the success of our application for those funds. In 2023 we are scheduled to receive $1,081,012 in Local Government Aid, a $155,218 increase from 2023 that will go to the General Fund and is utilized to reduce the general fund tax levy. The City also received $828,185 of one-time Minnesota Public Safey Aid, of which $439,095 is being recognized in the 2024 budget. 030 CITY OF HOPKINS Utility Fees: For water, sewer, refuse and storm sewer account for $8,169,717 of the City’s revenue or 19.2%. Utility revenue is planned to increase by 7.30% due to operational needs. The increased rates will provide adequate cash flow for operating and capital cost. The City conducted a utility rate study in 2016 and raised water and sewer rates were both increased by approximately 40% in 2017. Each subsequent year has seen a more modest rate increase. 2024 rates will increase by 16.0% for water, 5.0% for sewer, 5.0% for refuse collection, 2.6% for recycling and 2.4% for organic recycling. Storm sewer rates will not increase in 2024. Charges for Services: Other than utilities are $2,859,918 or 6.72% of the City’s revenues. The City charges for plan reviews, special police or fire services, parking permits for city parking facilities, facility rental, concessions and ice time. A large portion of the charges for services include plan review fees from building permits which are projected to remain stable in 2024. The variance in revenues between years is due to development projects and the related plan review fees. Finance relies on plan review fee projections prepared by the City’s Building Official and input from departmental managers on the level of activity expected in their departments when setting the budget for this revenue category. The City budgets conservatively on plan review fee income due to the uncertainty of the development market which can change depending on developers funding for their proposed projects. Special Assessments: Special assessments are $782,039 or 1.84% of City Revenue. Special Assessments are levied for street, sidewalk, alley, water, sewer or storm sewer improvements that benefit private property. Special assessment revenue projections are based on the special assessment rolls and scheduled payments in the budget year. 031 CITY OF HOPKINS License, Permits & Fines: are $940,315 or 2.21% of revenues. Permit revenues are dependent on the economy and on future development of the City. The City continues to see redevelopment and as had very strong years in building permit income. While there are other projects in the works the City chooses not to rely on that income until it becomes reality, therefore building permit income continues to be budgeted conservatively based on an average of the past 10 years. The permit fee revenue projection was prepared by the City’s Building Official based on knowledge of pending and anticipated projects. License revenue is based on the types of businesses licensed by the city and past year’s collections. Those revenues remain stable. The City also budgets conservatively for fine revenue as that revenue stream is unpredictable. Fine revenue is only received once the fines are collected by the State of MN which then remits Hopkins’ portion to them. Parking permits and ticket revenues remain stable. Franchise Fees: The City collects franchise fees for cable television, electric and gas utilities. The electric and gas rates were increased in 2024. The 2024-2028 rates are based on a percent of revenue, with residential users paying 5% and commercial and industrial users paying 4.25%. Total franchise fees collected in budgeted funds will be $1,677,700 or 3.94% of City revenues. The City uses franchise fees for five different purposes: 1. To provide live streaming and archiving of city council and other meetings and other communication initiatives, ($230,000) 2. For capital improvements, specifically funding a City Hall renovation ($361,500), 3. For Park Improvements ($355,000) 4. To reduce the levy in the general fund ($346,200) and 5. to improve the overall sustainability and resilience of the community ($385,000) Total 2024 Budgeted Revenue: Increased from 2024 as a result of increased property taxes, intergovernmental revenue, utility fees and franchise fees. The 2024 budget was prepared with increased and decreased revenue as described above. The City workforce has remained stable with many long-term employees. Like other cities we continue to do more with less and work to maximize the budget dollars we do have to work with. Staff has been very conscientious in the management of departmental budgets which has allowed us to maintain staffing while providing the same level if not better services to the public. 032 CITY OF HOPKINS Major Revenue Trends: The chart to the right is showing the trends of three of our major revenue sources. Taxes include both property taxes and tax increments. Taxes continue to increase as other sources of revenue decrease and new tax increment projects come on the tax rolls. Intergovernmental revenues increased in 202 due to higher allotment of local government aid and one-time Minnesota Public Safety aid; we have also continued to be successful in receiving a Federal Emergency Management Agency SAFER grant. Intergovernmental revenues are less reliable and the City is cognizant of that during the budget process. The City will continue to seek other revenue sources to meet our budget needs which include grants. Utility charges have increased to continue to provide adequate cash flow for operating and capital costs.. Shown below is a chart showing the relationship between all revenue sources. 033 CITY OF HOPKINS APPROPRIATION SUMMARY Appropriations for all funds total $52,678,038. This is more than anticipated revenues for 2024 and results in an decrease of fund balance of $1,878,734 overall. The general fund will subtract $400,000 based on a one-time use of surplus fund balance. The special revenue funds will subtract $31,132 where tax increments have built up and will be used, other funds such as the parking fund and communication fund are projected to decrease their fund balance, partially as a result of the COVID-19 pandemic. Enterprise funds are budgeted to slightly decrease their net position by ($288,190) as we work mitigate rising costs in addition to rebuild fund equity and bring the water and sewer fund to a more stable financial position. Debt service funds will see an increase of $305,337 as our debt service levy increases for new bond issuances. The largest source of appropriations by category is employee salaries and benefits at $17,083,241. Employee salary and benefits make up 32.43% of the City’s annual appropriation and represent a 8.10% increase from 2023 budget. The City completed a compensation study for all positions in 2023, with the resulting wage scales being implemented in the 2024 budget. . 2 of 6 union contracts were not settled at the time of budget adoption, actual wage scales or estimates were used as appropriate. Materials, supplies and services make up 17.98% of appropriations at $9,471,245. This amount represents a 5.59% decrease from the 2023 budget. The City will make payments towards pay-as-you go notes and other tax increment payments. Staff continues to be as efficient as possible when purchasing materials and supplies and using outside services. Capital outlay and improvements can fluctuate substantially every year. In 2023, the appropriated amount is $180,000 or 0.34% of total appropriations. Anticipated capital costs are street equipment, technology advancements and improvements at the Arts Center. In addition the City allocates equipment replacement costs to its general and special revenue funds to ensure that resources are available for replacement of equipment when scheduled or necessary. The charges for equipment replacement are recorded in the materials supplies and services categories as they do not directly relate to specific capital outlay expenditures but rather the cost of using city assets. Debt repayment make up 14.56% of appropriations at $7,669,950. This amount represents an decrease of 6.95% from 2032 due to required payment schedules. The six largest programs of the City in 2024 account for 90% of the appropriations budget and are as follows: Public Safety 9.3 million Utilities (water, sewer, storm sewer, refuse) 8.7 million Debt 7.7 million Tax Increment Financing 5.6 million General Government 4.8 million Public Works 4.1 million 034 CITY OF HOPKINS 035 CITY OF HOPKINS REVENUES - ALL FUNDS COMPARATIVE ANALYSIS BY SOURCE 2021 ACTUAL 2022 ACTUAL 2023 BUDGET ADOPTED 2024 BUDGET Current Revenues Property Taxes $ 18,159,689 $ 17,964,161 $ 19,302,755 $ 20,251,592 Tax Increment 4,244,240 4,108,301 4,085,000 4,085,000 Special Assessments 972,490 933,137 762,447 782,039 Intergovernmental Revenue 3,215,372 3,240,264 2,315,794 3,139,607 Licenses, Permits & Fines 942,438 1,446,353 979,215 940,315 Charges for Current Services 3,140,751 3,110,079 2,927,099 2,859,918 Interest on Investments 25,057 330,565 126,406 179,222 Utility Service Charges 6,948,435 7,412,377 7,573,432 8,169,717 Franchise Fees 1,183,050 1,160,763 1,194,200 1,677,700 Other Revenues 493,455 679,246 758,952 397,350 TOTAL CURRENT REVENUES $39,324,977 $40,385,246 $40,025,300 $42,482,460 Other Financing Sources 3,836,550 3,223,981 3,975,000 4,258,000 TOTAL REVENUES $43,161,527 $43,609,227 $44,000,300 $46,740,460 Inter-Fund Transfers 8,469,208 14,012,311 6,338,516 4,058,844 TOTAL REVENUES $51,630,735 $57,621,538 $50,338,816 $50,799,304 036 CITY OF HOPKINS PROPERTY TAXES Tax Capacity & Market Values The growth in tax capacity from 2014 to 2023 reflects overall increased market value of property in Hopkins from growth in values and redevelopment. The chart to the right depicts tax capacity value over the last ten years as of January 2 or each year. From 2014 through 2020, Hopkins continued to have growth due to commercial development that was already in place when the market turned and a recovering housing market. 2021 & 2022 have increased based on residential and apartment valuations, while commercial remained flat. 2023 saw higher increases in commercial with more modest growth in residential and apartment. Based on preliminary information, the tax capacity is expected to continue to grow as of January 2, 2024 with all property types expecting moderate growth. One goal of the city council is to preserve the current housing stock and promote housing growth. As mentioned above market values have increased this past year which has added to the tax capacity. One factor impacting the tax capacity is the Market Value Homestead Credit which removes a portion of homeowner’s values from the tax rolls. This credit is reduced as the value of a home increases until it is phased out entirely at about a home value of $414,000. Other property classes primarily commercial have increased slightly which has mitigated the overall decrease in market values. 037 CITY OF HOPKINS 2024 Property Taxes by Taxing Districts The City’s levy is allocated against the tax base along with the levies for the school district, county and miscellaneous government entities. The median value home in Hopkins is valued at $369,300 and is projected to pay $5,288 in property taxes in 2024 (based on preliminary levies passed in September). The chart to the right shows the components of City of Hopkins taxes by taxing district. City Property Tax Levy Shown below is the annual cost of CITY taxes on a home valued at $225,000 in each year and based on the City’s median value in each year, called change in value. The Cities median value home has increased from $206,000 in 2014 to $369,300 in 2024. Taxes on the median value home have increased moderately over the 10-year period while taxes on a steady value have remained relative stable. The 2024 tax levy provides for the continuation of outstanding customer service by City workers, exceptional police and fire protection and helps maintain a vibrant, authentic downtown. This residential property owner in Hopkins will experience a $1 decrease in City property taxes in 2024. The total City taxes on a median valued home would be $2,187 in 2024 as compared to 2,188 in 2023.3 038 CITY OF HOPKINS Shown below is a summary of annual costs an average homeowner would expect to pay living in Hopkins. Water and sewer rates were increased for 2024 as based on the City’s Utility Rate Plan and continued capital costs. 2024 will be the sixth year the City used a tiered rate structure. Refuse Collection, Organics Recycling and Recycling rates were all increased for 2024. The storm sewer rate is not expected to increase in the near future. Hopkins utility rates continue to rank in the middle tier of the Minneapolis/St. Paul metropolitan area despite the rate increases. 2024 Annual Property Tax Cost (average home)Annual Service Cost City of Hopkins Average Annual Service Costs Public Safety $ 822.30 on an Average Home. General Government $ 343.36 2024 2023 Public Works $ 251.51 City Property Taxes $ 2,187.00 $ 2,188.00 Parks and Recreation $ 144.34 Pavilion $ 48.12 Water - Consumption Activity Center $ 41.55 7,500 gallons a month Arts Center $ 39.37 $3.97/$4.57/$5.24 Tiered Rates $ 456.24 Capital Projects and Debt $ 496.45 $3.42/$3.94/$4.52 Tiered Rates $ 393.36 Annual Cost for City Services $ 2,187.00 Sewer - Consumption 5,000 gallons a month $7.96/ 1,000 gallons $ 477.60 $7.58/ 1,000 gallons $ 454.80 Refuse Collection $ 288.00 $ 274.20 Recycling $ 67.68 $ 66.00 Organics Recycling $ 70.68 $ 69.00 Storm Sewer $ 60.00 $ 60.00 Franchise Fees $ 91.32 $ 84.00 Total $ 3,698.52 $ 3,589.36 City Levy – By Purpose 2024 2023 General Fund $ 14,426,326 $ 13,935,781 3.52%increase Arts Center 345,000 347,697 -0.78%decrease Pavilion Fund 440,000 340,000 29.41%increase Equipment Replacement 360,000 250,000 44.00%increase Debt 4,107,613 3,892,746 5.52%increase Total Levy $ 19,678,939 $ 18,766,224 4.86%increase In 2024 the City continued its property tax levy for the purpose of funding the debt for the residential street improvements, Arts Center, Pavilion and Equipment Purchases. In 2023 levy limits were once again eliminated and remain off for 2024. A city tax rate of 59.860% result in payments of $2,187 annually or approximately $182 per month for the average homeowner. Net property tax costs by program, was developed by crediting related revenues against appropriate programs expenditures. 039 CITY OF HOPKINS Net annual property tax costs for program budgets The City’s overall net levy increase is 4.86%. The general fund levy increased in 2024 by 3.52% or $490,545. The debt levy increase was 5.52% or $214,867. The capital levy and permanent improvement levies were eliminated for in 2023 and 2024. The Arts Center levy was decreased by 0.78% to $2,697 due to use of the lost revenue provision of the American Rescue Plan Act. The equipment replacement levy increased by 44.00% or $110,000. The total levy increase for 2024 is $912,715 or 4.86%. The City’s tax rate will decrease by 1.571% from 61.431% to 59.860%. City Council and Management Staff celebrating the grand re-opening of City Hall following the 2019 renovation and remodel to better suit staff and provide enhanced customer service to our residents and business owners. 040 CITY OF HOPKINS PRINCIPAL TAXPAYERS Percentage of Total Tax Taxpayer Type of Business Tax Capacity Capacity BOF II Minnesota Excelsior Crossing Commerical 1,859,170 5.67% Piedmont 9320 Excelsior LLC Commerical 942,430 2.87% Doran 810 Apartments Apartments 741,513 2.26% Hopkins Distribution Co LLC Industrial 559,250 1.71% Individual Apartments 527,375 1.61% Southwest Real Estate, Inc.Apartments 366,843 1.12% Greenfield Apartments LP Apartments 612,538 1.87% Duke Realty Corporation Industrial 302,830 0.92% TKG-Storagemart Partnership Industrial 301,450 0.92% Super Valu Inc.Industrial 297,490 0.91% City's Total Tax Capacity 32,782,000 Shown above are the main taxpayers in the City of Hopkins and their percentage of total tax capacity. The largest taxpayer comprises 5.67% of total tax capacity and the next largest comprises 2.87%. The city has a diverse and stable tax base, which provides the city with assurance that tax revenues will remain stable against the loss of a significat taxpayer. PRINCIPAL EMPLOYERS 1 Percentage of Total Taxpayer Type of Business Employees Employment ISD 270 (Hopkins Public Schools)Elementary and Secondary School 1,550 8.564% UNFI Whole food distributor and warehouse 1,200 6.630% Cargill Agricultural products 1,173 6.481% Thermotech Plastic mold manufacturer 400 2.210% US Post Office Post Office 314 1.735% Oak Ridge Country Club County/Golf Club 185 1.022% Augustana Chapel View Nursing home 185 1.022% US Bank Financial Institution 185 1.022% City of Hopkins Municipal Government 154 0.851% Walser Auto Group Automobile dealer 100 0.553% Major employers in Hopkins include ISD 270 (Hopkins Public School District) UNFI a wholesale food distributor, and Cargill, an international producer and market of food, agricultural and industrial products. While these three organizations employ over 20% of the workforce in Hopkins, the City has a diverse group of employers with long-term presence in the City. 041 CITY OF HOPKINS Changes in Fund Balance Major Funds Fund balance is defined as the difference between a fund’s assets and liabilities. Adequate fund balance is necessary to have funds for emergency or unexpected events, to enhance the City’s financial position and bond ratings, to provide cash for operations prior to receipt of tax revenues and to maximize investment earnings. Working capital balance, defined as current assets less current liabilities is carefully monitored to ensure enough financial flexibility to meet both short and long-term goals for each fund. Estimated YE 2023 Fund Balance/% Change $ Change Reason for Working Ending in Fund in Fund Greater than Fund Name Capital*Revenues Expenditures Balance Balance Balance 10% Variance Major Funds General Fund $ 9,013,101 $ 18,021,803 $ 18,421,807 $ 8,613,097 -4.44%(400,004) Economic 4,525,777 557,706 520,278 $ 4,563,205 0.83% 37,428 Development Special Revenue Fund Art Center (297,204) 1,172,650 1,144,097 $ (268,651)-9.61% 28,553 Tax Increment 2,654,400 - - $ 2,654,400 0.00% - Spending Plan Fund Water Enterprise 1,124,041 2,892,400 3,228,575 $ 787,866 -29.91%(336,175)The fund will rely on rate increases and existing balances for operational expenditures in 2024. Fund * Sewer Enterprise 1,492,848 3,635,000 3,632,228 $ 1,495,620 0.19% 2,772 Fund * Storm Sewer 2,574,249 810,332 743,395 $ 2,641,186 2.60% 66,937 Enterprise Fund * Pavilion * 98,706 913,700 853,473 $ 158,933 61.02% 60,227 The Pavilion Fund is projectted to have a small dollar change in its fund balance in 2024. The general fund balance is preliminary and unaudited. The 2024 budget was adopted based on expected step movements, cost of living increases in settled union contracts and projections for one unsettled contract. The general fund is above its fund balance goal of 42% of expenditures and is at 47% of expenditures. Staff continues to work to address how to manage the financial position so that we maintain our fund balance goal. This may involve new or revised revenue options, expenditure adjustments or a combination of all these options. The Economic Development Fund’s 2023 tax revenue collections were over budget as excess tax increment revenues were received. These are revenues over and above what is required in the tax increment plans and therefore are reported in the Economic Development fund to be used for future development. The Economic Development fund provides the funding to assist in development efforts in Hopkins. It has a strong fund balance with available resources to assist potential development efforts. The main source of income is an economic development tax levy which has increased each year. There is a significant fund balance in this fund that is available for economic development but the long term goal is to ensure that revenues are adequate for planned expenditures. The fund plans to increase fund balance slightly while still being able to provide funding for future development incentives. 042 CITY OF HOPKINS The Art Center has yet to meet its fund balance goals due to the amount of debt as a result of building the facility in the mid-1990’s. The Art Center has long-term lease arrangements with a theater company, the school district and an arts group that fund operations. It also receives supporting transfers from the Communication and Economic Development funds. In 2016 and 2021 staffing was restructured to minimize expenses and is continually evaluated to ensure budget goals are met while meeting the needs of the users. The Arts Center has successfully revamped its concert programming to appeal to a wider audience, the 2018 and 2019 concert series were both financial successes. The Arts Center has also benefited from Coronavirus Aid, Relief, and Economic Security Act and American Rescue Plan Act grant funding.The Arts Center is still on target to meet financial goals. The Art Center funding issues will be addressed by a $60,000 annual tax levy to pay back the outstanding deficit owed to the general fund and use of American Rescue Plan Act funds. It is anticipated the negative fund balance will be eliminated in 2026. The Water Enterprise Fund’s working capital is expected to decrease in 2024. Rates were increased by 15%. A water rate study was first implemented in 2016 to address the growing capital and replacement costs in the fund. The fund will continue to see incremental increases to rates each year. The Sewer Enterprise Fund’s working capital is expected to increase slightly in 2024. Rates were increase by 5%. A sewer rate study was first implemented in 2016 to address the growing capital and replacement costs in the fund, however fees paid to the Metropolitan Council represent over half of the costs in the sewer budget. Sewer charges paid to the Metropolitan Council will increase by 4.9% in 2024 The Storm Sewer Enterprise Fund’s working capital will increase in 2024 as fees continue to exceed expenses. The Storm Sewer Fund is adequately funded for projected operations and infrastructure improvements and no rate increased are planned for the near future. The Pavilion Ice Arena will show a net increase in 2023. The pavilion was able to benefit from American Rescue Plan Act funding to eliminate a negative cash position in 2021. Pavilion staff continues to actively market the facility to various groups to increase off season rental income. These efforts are paying off as an underutilized portion of the facility is being leased to the Hopkins School District. The Artery is a bike, pedestrian and vehicle connection and community space connecting a future light rail station with historic downtown. 043 CITY OF HOPKINS Non-Major Funds Estimated YE 2023 Fund Balance/% Change $ Change Reason for Working Ending in Fund in Fund Greater than Fund Name Capital*Revenues Expenditures Balance Balance Balance 10% Variance Non-Major Funds Special Revenue Funds Chemical - 65,000 65,000 - -% - Assessment Parking (6,406) 125,000 159,894 (41,300)544.71%(34,894)COVID Pandemic altered the need for parking permits. Will continue to evaluate proper funding sources. Communications 215,157 230,000 281,487 163,670 -23.93%(51,487)Fund is utilizing available balance for operating costs and evaluating funding sources. HREI 10,066 6,000 6,000 10,066 -% - Depot Coffee (214,597) 203,832 183,832 (194,597)-9.32% 20,000 House Sustainability - 385,000 385,000 MN Public Safety - 439,095 439,095 Fund Tax Increment (436,461) 5,606,000 5,636,732 (467,193)7.04%(30,732) Funds (aggregate) Debt Service 7,482,692 7,353,496 7,048,159 7,788,029 4.08% 305,337 Funds (aggregate) Enterprise Refuse * 1,448,786 1,340,085 1,402,104 1,386,767 -4.28%(62,019) The Chemical Assessment fund is part of the State Chemical Assessment Team program where seven teams are placed around the state to respond to hazardous waste calls. Hopkins has one of the teams that is supported by the Fire Department and fully funded by the state. The expenditures are reimbursed in full by the state. The Parking fund, fund balance is projected to decrease in 2024. The parking fund’s primary revenue source is parking permits for nearby office buildings. The fund has seen a significant decrease due to the COVID-19 Pandemic and the prevalence of employees working from home. The city is evaluating the future funding sources needed to maintain the parking lots and cover operations. The Communication fund is supported by cable franchise fees. The fees have seen a downward trend as less residents subscirbe to cable TV. The City is evaluating the funding model needed to continue to support communication efforts. Currently this fund maintains a positive fund balance. The Depot Coffee House is a chemical free environment for area teens that provides specific programming of interest to them. In 2024, the programming is being expanded to include an internship program called Advancing Careers and Employment (ACE). Both teen programming and ACE are being supported by the General Fund with a $60,000 transfer as well as the Hopkins-Minnetonka Joint Recreation program ($60,000), Three Rivers Park District ($19,500) and Hopkins School District ($50,000). The coffee shop portion of the Youth Center has not been profitable in recent years and will be closed in 2024 while the City evaluates options, include leasing the space to a private operator. 044 CITY OF HOPKINS Tax Increment fund balance may be used to retire tax increment debt early. in 2022, the City took advantage of State Legislation that allowed tax increments to be transfered out to a separate fund with broader uses available, which did cause a decrease to the available tax increment fund balances. Currently tax increment funds are projected to increase and meet their combined fund balance goals. Debt Service fund balance may be used to retire general obligation debt. All debt service funds meet their debt service needs. The Refuse Enterprise Fund has several programs that are subsidized by the refuse rates. The City has explored charging separate fees for these services but has met with resistance from the public. Staff continues to explore options for having these programs generate at least some revenue. Refuse collection, recycling and organic recycling rates were all increased for 2022. Working capital continues to be adequate for this operation. Debt Overview The City of Hopkins has been conservative in its debt issuance practices and holds Standard and Poor’s’ AA+ debt ratings. In January 2014 the city was very pleased to receive a bond rating upgrade by Standard and Poor’s from AA to AA+. This rating has been upheld for each subsequent bond issuance. Standard and Poor’s stated that this is based on the city’s rated the City as having very strong economy, very strong management, very strong budgetary flexibility and very strong liquidity. The City’s total outstanding debt on December 31, 2023, was $82,180,000. The City’s per capita debt at December 31, 2023 is $4,306. The total debt principal and interest due in 2024 is $9,172,339 of which $4,107,613 is raised through direct tax levy. The remaining principal and interest is paid with refunding bonds, direct fees, utility fees, tax increments, and special assessments. As depicted in the graph on the following page debt service requirements continue to decline steadily throughout the remaining terms of the bonds. The requirements drop to $3,827,146 in 2034 and to $449,800 in 2037 before the final issue matures in 2038. The ability to retire 89% of the City’s debt in the next ten years is a major strength. The City is planning on issuing, GO bonds for residential street project and utility improvements in 2024. The actual amount to be bonded is estimated at $7,265,000 and will include as revenue sources a tax levy, utility revenues, and special assessments. The City issued GO temporary bonds for residential street project and utility improvements in in 2023 due to a high interest rate environment and plans to refinance before a large principal payment is due on 2/1/2026.Budget impact of the new debt has been factored into the utility funds budgets and the tax levy portion has been factored into the long-range Financial Management Plan. Part of the Financial Management Plan is to minimize tax increases to the taxpayers. Debt that is needed for future projects is part of that plan. The City has maintained an AA+ bond rating since 2014. 045 Minnesota State law limits the amount of G.O. debt for any municipality to 3% of market value, estimated to be $2,734,146,600 in 2024. This limitation provides reasonable assurance of the municipality’s ability to pay. The legal debt limit for Hopkins is $ 8 2 , 0 2 4 , 3 9 8 ; outstanding debt being paid solely from taxes is $21,775,000 or 25% of total debt limit allowed. CITY OF HOPKINS The graph below illustrates the retirement of debt (principal and interest) in years 2024 through 2038. OUTSTANDING DEBT AND PURPOSE 2023A GO Temporary Bonds Street Improvement and Revenue $ 7,335,000 2022A GO Bonds Street Improvement & Equipment Certificates $ 7,265,000 2021A GO Bonds Street Improvement and Revenue $ 7,890,000 2020B GO Refunding Bonds Refunding of 2012B & 2013A Bonds $ 2,960,000 2020A GO Bonds Street Improvement and Revenue $ 8,090,000 2019B GO Refunding Bonds Refunding of 2009A and 2009B Bonds $ 745,000 2019A GO Improvement Bonds Street Improvements, City Hall & Utility Revenue $ 10,300,000 2018A GO Improvement Bonds Street Improvements $ 5,105,000 2018B GO Tax Abatement Bonds Parks and Water & Sewer Improvements $ 2,545,000 2017A GO Improvement Bonds Street Improvements $ 8,525,000 2017B GO Tax Abatement Bonds Parks and Water & Sewer Improvements $ 2,315,000 2016A GO Improvement Bonds Street Improvements $ 2,760,000 2016B GO Tax Abatement Parks and Municipal Parking Ramp $ 1,030,000 2016C GO Bonds Equipment Certificates & Water Revenue Bonds $ 1,230,000 2016D GO Tax Increment Revenue Refunding Bonds Refunding of 2009 HRA Tax Increment Revenue Bonds $ 2,030,000 2015A GO Street Reconstruction Bonds Street Improvements $ 2,350,000 2015B GO Tax Abatement Cottageville Park and Parking Lot Improvements $ 2,065,000 2015C GO Tax Increment Revenue Refunding Bonds Refunding of 2008 HRA Tax Increment Revenue Bonds $ 2,340,000 2015D GO Tax Increment Revenue Refunding Bonds Refunding of 2007 HRA Tax Increment Revenue Bonds $ 4,340,000 2014A GO Improvement Bonds Street Improvements $ 960,000 Total Outstanding Debt December 31, 2023 $ 82,180,000 046 CITY OF HOPKINS SCHEDULE OF DEBT SERVICE REQUIREMENTS – ALL FUNDS Tax Increment Bonds Special Assmnt Bonds Revenue Bonds G.O Bonds Principal Interest Principal Interest Principal Interest Principal Interest 2024 1,090,000 201,013 125,000 27,294 1,540,000 584,179 4,050,000 1,554,853 2025 1,295,000 171,644 130,000 23,469 1,805,000 516,438 4,480,000 1,352,813 2026 1,350,000 139,844 135,000 19,494 4,655,000 449,280 8,025,000 1,132,096 2027 1,410,000 107,450 135,000 15,444 1,580,000 385,994 4,065,000 920,354 2028 1,470,000 72,744 140,000 11,319 1,630,000 334,694 4,210,000 781,941 2029 1,540,000 35,031 145,000 6,953 1,580,000 284,017 4,015,000 647,159 2030 555,000 7,631 150,000 2,344 1,500,000 236,118 4,010,000 512,678 2031 - - - - 1,545,000 194,520 4,090,000 387,803 2032 - - - - 1,500,000 158,254 3,890,000 276,471 2033 - - - - 1,530,000 123,049 3,380,000 175,790 2034 - - - - 1,440,000 88,633 2,200,000 98,513 2035 - - - - 1,205,000 59,101 1,740,000 45,583 2036 - - - - 1,175,000 33,550 795,000 19,940 2037 - - - - 345,000 15,825 85,000 3,975 2038 - - - - $ 355,000 $ 5,325 $ 90,000 $ 1,350 $ 8,710,000 $ 735,357 $ 960,000 $ 106,317 $ 23,385,000 $ 3,468,977 $ 49,125,000 $ 7,911,319 Total Principal Interest 2024 6,805,000 2,367,339 2025 7,710,000 2,064,364 2026 14,165,000 1,740,714 2027 7,190,000 1,429,242 2028 7,450,000 1,200,698 2029 7,280,000 973,160 2030 6,215,000 758,771 2031 5,635,000 582,323 2032 5,390,000 434,725 2033 4,910,000 298,839 2034 3,640,000 187,146 2035 2,945,000 104,684 2036 1,970,000 53,490 2037 430,000 19,800 2038 445,000 6,675 $ 82,180,000 $ 12,221,970 An example of a recently completed street reconstruction project. 047 CITY OF HOPKINS The following is a schedule of the City’s debt by major and non-major funds. Debt Service Fund debt includes, tax increment debt, special assessment debt, and capital projects debt. Enterprise Fund debt consists of water, sewer, storm sewer debt and Pavilion. Water, sewer, storm sewer enterprise fund debt are major funds, the Pavilion is a non-major fund. SCHEDULE OF DEBT SERVICE REQUIREMENTS – MAJOR AND NON-MAJOR FUNDS Non-Major Funds - Aggregate Total - All Funds Debt Service Bonds Total Debt Service Fund Principal Interest Principal Interest Principal Interest 2024 6,805,000 2,367,339 5,265,000 1,783,160 5,265,000 1,783,160 2025 7,710,000 2,064,364 5,905,000 1,547,926 5,905,000 1,547,926 2026 14,165,000 1,740,714 9,510,000 1,291,434 9,510,000 1,291,434 2027 7,190,000 1,429,242 5,610,000 1,043,248 5,610,000 1,043,248 2028 7,450,000 1,200,698 5,820,000 866,004 5,820,000 866,004 2029 7,280,000 973,160 5,700,000 689,143 5,700,000 689,143 2030 6,215,000 758,771 4,715,000 522,653 4,715,000 522,653 2031 5,635,000 582,323 4,090,000 387,803 4,090,000 387,803 2032 5,390,000 434,725 3,890,000 276,471 3,890,000 276,471 2033 4,910,000 298,839 3,380,000 175,790 3,380,000 175,790 2034 3,640,000 187,146 2,200,000 98,513 2,200,000 98,513 2035 2,945,000 104,684 1,740,000 45,583 1,740,000 45,583 2036 1,970,000 53,490 795,000 19,940 795,000 19,940 2037 430,000 19,800 85,000 3,975 85,000 3,975 2038 445,000 6,675 90,000 1,350 90,000 1,350 $ 82,180,000 $ 12,221,970 $ 58,795,000 $ 8,752,993 $ 58,795,000 $ 8,752,993 Major Enterprise Fund Bonds Water Fund Bonds Sewer Fund Bonds Storm Sewer Fund Bonds Pavilion Fund Bonds Total Enterprise Funds Principal Interest Principal Interest Principal Interest Principal Interest Principal Interest 699,600 337,014 398,170 182,219 242,230 116,405 200,000 73,350 1,540,000 708,988 806,269 287,237 492,105 150,512 301,625 98,585 205,000 67,275 1,804,999 603,609 1,964,281 238,682 1,500,085 114,987 980,635 76,551 210,000 61,050 4,655,001 491,270 720,950 193,021 369,970 82,688 274,080 55,610 215,000 54,675 1,580,000 385,994 743,850 169,131 379,450 70,317 281,700 47,171 225,000 48,075 1,630,000 334,694 715,200 145,692 368,330 58,115 266,470 38,961 230,000 41,250 1,580,000 284,018 664,550 123,548 350,710 46,688 244,740 31,682 240,000 34,200 1,500,000 236,118 685,700 103,857 362,940 37,463 251,360 26,275 245,000 26,925 1,545,000 194,520 624,550 87,256 370,550 29,626 254,900 21,872 250,000 19,500 1,500,000 158,254 637,450 72,219 374,270 21,639 258,280 17,341 260,000 11,850 1,530,000 123,049 629,450 57,066 285,940 14,887 259,610 12,705 265,000 3,975 1,440,000 88,633 647,750 41,763 292,710 9,361 264,540 7,977 - - 1,205,000 59,101 624,050 26,542 281,480 3,904 269,470 3,104 - - 1,175,000 33,550 313,950 14,401 20,700 950 10,350 475 - - 345,000 15,826 323,050 4,846 21,300 320 10,650 160 - - 355,000 5,326 $ 10,800,650 $ 1,902,275 $ 5,868,710 $ 823,676 $ 4,170,640 $ 554,874 $ 2,545,000 $ 442,125 $ 23,385,000 $ 3,722,950 048 CITY OF HOPKINS Through the visioning process the City has discovered that there are many community needs that the City of Hopkins must meet. The future debt capacity will allow the City to issue debt to provide for our community’s needs and desires while keeping property taxes reasonable. 049 CITY OF HOPKINS CAPITAL EXPENDITURES Capital Improvement Plan The Capital Improvement Plan (CIP) is a five-year schedule or plan for capital improvement expenditures in excess of $10,000 and having a useful life of five or more years. The Capital Improvement Plan process begins with departments editing and updating existing plans from previous years and adding or deleting projects. Once this is completed, finance does an analysis of funding requirements and any related prioritization is done by the city manager. The analysis includes a review of projected working capital amounts available for the projects, any operating cost adjustments as a result of the improvement and the impact of future funding needs is determined. The mayor and council then use the compiled information in the CIP along with the results of public discussion, to determine which projects are to proceed and exactly how they will be funded. Once the CIP is approved the projects for the following year are placed in the appropriate budget. The complete CIP is posted on the city’s website and includes details of each project, the funding sources and a city map showing the street projects for the next five years color coded by project year. 2024 Capital Improvement Projects Building Improvements The Activity Center, a facility for senior programming, has one project scheduled in 2024. The replacement of flooring in the entry, common and dining areas will help reduce risks of slips and fall and also enhance the appearance of the facility. The Hopkins Center for the Arts built in 1997 has been upgrading and enhancing the facility that is over 20 years old. The facility has four projects planned for 2024. This current signage is outdated and in need of improvement new signage/lighting will provide additional visibility to the facility. The other three projects provide additional safety in the building. Hopkins City Hall was renovated in 2019. The project included lobby replacement, council chamber equipment upgrade, city hall roof, city hall carpet and window replacement and cost approximately $4.8 million. There are no projects scheduled in 2024. The Pavilion Ice Arena built in 1990 completed a $5.7 million renovation in 2018. The pavilion now has a environmental friendly refrigeration plan, expanded locker rooms, shower rooms, expanded lobby and floor improvements. There are three projects scheduled in 2023, the replacement of a water heater, exterior doos and flooring. The Fire Station was renovated in 2003. TThere is one project schedule in 2023, the replacement of the roof top air handling unit. . Parks – Park improvement include repairs and improvements to various courts at four different parks. The City will also begin design work for Central Park. Shady Oak Beach, a facility shared with the City of Minnetonka will get beach improvements. The City of Hopkin’s share of this project cost is 33%. Pedestrian and Bike Trail Improvements – The City recently adopted a plan to increase pedestrian and bicycle access and safety. As part of that plan a number of bike lanes will be painted along with constructing trails and sidewalks. There are no operational or budgetary savings from this project but is done as the City’s commitment to healthy living for Hopkins area residents. Street & Pavement Management – A funding and implementation plan for repair and maintenance of Hopkins roadways exists. Needs are identified and funded through State Aids, special assessments, utilities, tax increments and annual levies. This program identifies the most opportune time to repair streets. In 2024 the City anticipates spending approximately $7,915,000 on street improvements that also include water, sewer and storm sewer infrastructure improvements. Projects scheduled for 2024 include the first year of the Central Avenues street reconstruction project which will span four years, pedestrian and bicycle access 050 CITY OF HOPKINS improvements, along with street overlay upgrades. Also scheduled are street sign and street lighting replacements. A proactive pavement management and infrastructure improvement program aids in keeping public works maintenance costs to a reasonable level and as a result of the city’s program, maintenance costs have remained relatively stable over the last five years. Planned street reconstruction costs will annually save the city an estimated $25,000 in sealcoating and crack seal expenses. Utilities – Included in the CIP for 2024 is sewer lining, annual storm drainage maintenance in the form of concrete alley repairs, rehab of lift station no. 2, a SCADA fiber project and replacement of water meters along with upgrade of water, sewer and storm sewer lines done in conjunction with residential street improvements. Operational impacts are reduced maintenance costs within the utility funds estimated at $5,000-10,000 annually. The replacement of water meters will reduce staff time needed to read meters for billing. CAPITAL IMPROVEMENT PROJECTS FOR 2024 Project Title Investment Project Description Comm Svcs - Activity Center $ 39,500 Floor Covering - Entry, Commons and Dining Area Comm Svcs - Arts Center $ 25,000 Outdoor Signage/Lighting Comm Svcs - Arts Center $ 12,500 Access/Lockdown System Comm Svcs - Arts Center $ 50,500 Exterior Door Repairs Comm Svcs - Arts Center $ 22,500 Security Cameras Fire $ 92,000 Replace 25 Ton Air Handling Unit Pavilion $ 25,000 Mezzanine Flooring Replacement Pavilion $ 50,000 Water Heater Replacement Pavilion $ 23,000 Door Replacement Public Works: Building/Equipment Services $ 60,000 Building Automation Systems-Replacements & Upgrades Public Works: Building/Equipment Services $ 75,000 Parking Ramp Roof Replacement Public Works: Parks $ 230,000 Improve Courts at Oakes, Cottageville & Interlachen Parks Public Works: Parks $ 70,000 Repair Valley Park Volleyball Court Public Works: Parks $ 150,000 Central Park Master Plan Public Works: Streets/Traffic $ 7,420,000 Residential Street Improvements and Utilities Public Works: Streets/Traffic $ 25,000 Pedestrian & Bicycle Access Improvements Public Works: Streets/Traffic $ 450,000 Street Rehabilitation Improvements Public Works: Streets/Traffic $ 20,000 Street Sign Management Public Works: Utilities $ 27,000 Storm Drainage System Maintenance- Alley Repairs Public Works: Utilities $ 60,000 Sewer Lining Public Works: Utilities $ 25,000 Well #5 Roof Replacement Public Works: Utilities $ 2,200,000 Citywide Meter Replacement Public Works: Utilities $ 250,000 Lift Station No. 2 Public Works: Utilities $ 350,000 SCADA Fiber Project Recreation $ 90,000 Shady Oak Beach Improvements TOTAL $ 11,842,000 The projects described above and on the previous page are planned for 2024. The complete Capital Improvement Plan (CIP) is five years. Both of the CIP and Equipment Replacement Plan (ERP) described on the following page assist the City with budgeting. 051 CITY OF HOPKINS Equipment Replacement Plan 2024 Equipment Replacement In addition to the CIP, the City also completes an Equipment Replacement Plan (ERP). The ERP is a twenty-year forecast and a five-year plan of equipment needs within the City. In is intended to inform the Council and citizens of the major equipment needs on the horizon. The first year of the plan becomes an adopted equipment budget and relates to the operating budget of the equipment replacement fund, which is approved on an annual basis. The remaining nineteen years represent an estimate of equipment needs and funding capabilities of the City. Funding requirements vary from year to year. In order to maintain a fairly consistent levy each year, the twenty-year schedule is projected with a 3% inflation factor for operating expenses and a yearly average dollar capital expenditure of $1.4 million. Revenues for the ERP are derived from tax levy and charges to the departments that use the equipment and are based on the equipment needs of the various departments over the twenty-year period.The following items are in the 2024-2028 ERP and have been approved for purchase in 2024. Project Title Investment Project Description Technology Upgrades $ 27,037 City Hall, Network Server Technology Upgrades $ 37,559 Computers Technology Upgrades $ 20,000 Core Network Switch Technology Upgrades $ 45,320 Office 365 Technology Upgrades $ 36,000 Patching Automation Software Technology Upgrades $ 63,000 Windows 10 Enterprise Upgrade Technology Upgrades $ 27,038 Police, Network Server Police $ 140,000 Market Patrol Vehicles Police $ 85,000 PSO: Utility 4x4 Police $ 26,640 Squad Car Camera System Police $ 90,000 Squad Computers Police $ 500,000 Records Management System Police $ 50,000 Administrative Vehicles Public Works: Building/Equipment Serv. $ 50,000 4x4 3/4 Ton Truck (Electric) Public Works: Building/Equipment Serv. $ 10,000 Scissor Lift Public Works: Parks/Forestry $ 27,000 Trucksters Public Works: Parks/Forestry $ 55,000 Riding Mowers Public Works: Parks/Forestry $ 10,000 Trailer Flatbed Public Works: Parks/Forestry $ 80,200 Toolcat Public Works: Streets/Traffic $ 60,000 1 Ton Dump Truck Public Works: Utilities $ 43,000 Generator TOTAL $ 1,482,794 2023 Other Budgeted Capital Expenditures Along with the Capital Improvement and Equipment Replacement Plans the city has the following capital items budgeted in the operating budgets of the General Fund. The first year an item is requested it must be funded within the department making the request. Once the item has been funded it will be placed in the ERP for future replacement. All construction related capital items are always placed in the CIP regardless of the funding source. Items with a value of $5,000 or greater are defined as capital expenditures within the General Fund. Items with a value of $5,000 or more will be placed in the ERP for future replacement once funded by the department making the request. The exception is capital items in the Chemical Assessment Team Special Revenue Fund, which is fully funded by State of Minnesota HazMat grant dollars. There are no capital items in the 2024 General Fund. Total budgeted capital items from all funding sources totals $13,324,794 for 2024. 052 CITY OF HOPKINS GENERAL FUND BUDGET PROJECTIONS Approved Projected 2023 2024 2025 2026 2027 2028 Budget Budget Budget Budget Budget Budget Current Revenues Property Tax $ 14,020,781 $ 14,511,326 $ 15,546,069 $ 16,248,628 $ 16,980,124 $ 17,741,725 Intergovernmental Revenues 1,630,794 1,878,012 1,896,792 1,915,760 1,934,918 1,954,267 License, Permits and Fines 870,215 878,315 887,098 895,969 904,929 913,978 Charges for Current Services 326,900 353,100 367,224 381,913 397,190 413,078 Other Revenue 43,550 54,850 57,044 59,326 61,699 64,167 Franchise Fee 296,200 346,200 360,048 374,450 389,428 405,005 Total Reveues 17,188,440 18,021,803 19,114,275 19,876,046 20,668,288 21,492,220 Current Expenses Salaries and Employee Benefits 12,717,918 13,346,832 13,880,705 14,435,933 15,013,370 15,613,905 Materials, Supplies and Services 4,400,522 4,964,971 5,163,570 5,370,113 5,584,918 5,808,315 Capital Outlay 50,000 50,000 50,000 50,000 50,000 50,000 Transfer Out 20,000 60,000 20,000 20,000 20,000 20,000 Total Expenditures 17,188,440 18,421,803 19,114,275 19,876,046 20,668,288 21,492,220 Change in Fund Balance - (400,000) - - - - Fund Balance $ 9,013,101 $ 8,613,101 $ 8,613,101 $ 8,613,101 $ 8,613,101 $ 8,613,101 General Fund Property tax revenue is the amount needed to fill the gap between budgeted revenues and appropriations. The average increase in levy for the general fund for years 2024 through 2028 is projected to be 4.83%, however City Council will continue to review these projections throughout the year. This projection reflects an appropriation increase of 7.18% for 2024 and an average increase for years 2024-2028 of 3.99%. The actual amount for any particular year may be reduced through appropriation cuts or new revenue sources. The city’s reliance on support from the state has significantly decreased over the years as the state faced its budget challenges and reduced local support. At one time taxes were less than 70% of total revenues. They now comprise 80.5%. The city now uses a conservative estimate for state support while budgeting. Tax base growth is used as a guide in keeping the property tax increase to a reasonable level. Due to recent economic development Hopkins saw taxable market value increase by 5.6% in the current tax year. The city continues to work with developers on several redevelopment projects that will contribute to the increase in the tax base despite what current market trends indicate. Therefore Hopkins tax base will most likely see an overall increase in the next few years. Franchise fees – The City implemented an electric and gas utility franchise fee in 2004 to help offset the amount of tax levy needed to fund general operations. The franchise fee has an optional sunset clause after two years but has been renewed for two additional years in 2007, 2009, 2011 and for five years in 2013 and 2018. The franchise fee was renewed beginning in for a five year period beginning January 1, 2024. The fees are now based on a percent of utility revenue generated, 5% for residential and 4.25% for commercial/industrial accounts. Franchise fees are conservatively expected to grow by 3% annually as the cost of energy utilities increase. . 053 CITY OF HOPKINS Intergovernmental revenue received by the City include police and fire aid, which is used to offset pension costs of the police and fire departments and municipal state aid for streets. The City of Hopkins receives less than 10% of its budget from state grants and programs. The revenue we do receive is derived from fees on services to the public – police & fire aid is from fees on insurance policies purchased by individuals and companies, municipal state aid is derived from gas tax. Both these sources remain stable. The State of Minnesota will also provide Hopkins with about $1,081,000 in Local Government Aid. This funding source was eliminated in by Minnesota from 2004 to 2013, it was reinstated in 2014 and saw modest increase between 2022 and 2024. Licenses, permits and fines include building permits are dependent on new construction and remodeling projects. Based on projected new construction projects, historical information and economic conditions revenues are budgeted to increase modestly from the 2023 to 2024 budget with revenues continuing to show small increases. Fine revenue continues to be stable. Unless a developer’s commercial project has funding it is the City’s practice to not budget for those amounts. Various programs throughout the City generate charges for services and a significant portion of this line item is plan review, housing inspection fees and vacant property registrations. Charges are usually increased by an inflationary rate but due to timing of projected development and the resulting plan review fees we expect to see higher increases for the 2024 budget. Future projections are to forecast an increase of 4% annually. The general fund, which accounts for one third of the City's operating expenses, has a revenue budget of $18,021,803 and an appropriation budget of the $18,421,803. The City has a surplus fund balance and it the use of $400,000 of fund balance is planned for one-year only. The increase in appropriations over 2023 is $1,233,363 or 7.18%. The budget was prepared with the intention of meeting the budget goals, while assuring efficiency and effectiveness in all positions. In 2024, the general fund expenditure budget ws increased for implementing a compensation study, cost of living increases, step increases for elibible employees, equipment charges and one new employees.. The council attempts to balance maintaining the current level of services while meeting the needs of residents. An emphasis remained on holding the line on the cost of current government services, while recognizing the increased cost of providing those services. Departments were requested to provide financial information by programs within a department and the council spent considerable time reviewing that information before adopting the budget. The council and staff implemented a long-rage financial management plan for 2014 that provides funding for future needs. The plan includes staffing, operational and capital needs and sets forth funding mechanism to meet those expenditures. This plan played a key role in developing the 2024 budget for all city funds. Staff also continues to explore ways to contain costs and develop new revenue sources so that we can maintain the quality of life Hopkins residents have come to expect. 054 CITY OF HOPKINS The chart above shows the 2023 approved budget and projected budgets from 2027 through 2027 The general fund tax levy rises in proportion to general fund expenditures. Currently Hopkins relies on its property taxes as its major source of revenue. In fact property taxes account for 80.5% of General Fund revenues. 055 CITY OF HOPKINS General Fund Appropriation Budget Comparisons – By Department 2021 2022 2023 2024 Budget Budget Budget Budget Budget $ Amount Change Change Council $ 102,095 $ 104,699 $ 105,851 $ 133,032 $ 27,181 25.68% Administrative Services 866,312 912,950 986,501 1,214,764 228,263 23.14% Diversity, Equity & inclusion - - 33,530 133,530 100,000 298.24% Finance 426,277 462,665 744,883 724,979 (19,904)-2.67% Legal 200,000 225,000 225,000 250,000 25,000 11.11% Municipal Building 390,560 380,901 380,832 416,207 35,375 9.29% Community Services 1,302,163 1,368,920 1,307,585 1,495,856 188,271 14.40% Police 6,242,455 6,417,544 6,958,766 7,129,993 171,227 2.46% Fire 1,566,528 1,616,824 1,633,390 1,709,791 76,401 4.68% Public Works 3,469,191 3,509,559 3,632,027 3,899,510 267,483 7.36% Recreation 748,136 761,863 793,185 831,436 38,251 4.82% Planning & Economic Dev. 233,000 204,784 170,842 224,193 53,351 31.23% Community Development 114,921 118,711 126,848 129,312 2,464 1.94% Unallocated 89,200 89,200 89,200 129,200 40,000 44.84% TOTAL $ 15,750,838 $ 16,173,620 $ 17,188,440 $ 18,421,803 $ 1,233,363 7.18% 2024 Mayor, Council & City Mangement Goal Setting Event 2024 056 CITY OF HOPKINS Budget Projections – Other Major Funds The City also prepares budget projections for its budgeted major funds which include the following: Special Revenue Funds – Economic Development, Arts Center Enterprise Funds – Water, Sewer, Storm Sewer Economic Development Fund Approved Projected 2023 2024 2025 2026 2027 2028 Budget Budget Budget Budget Budget Budget Current Revenues Property Tax $ 551,531 $ 537,653 $ 559,159 $ 581,525 $ 604,786 $ 628,977 Intergovernmental Revenues - - - - - - Other Revenue 20,000 20,053 20,000 20,000 20,000 20,000 Total Reveues 571,531 557,706 579,159 601,525 624,786 648,977 Current Expenses Salaries and Employee Benefits 294,897 316,912 329,588 342,772 356,483 370,742 Materials, Supplies and Services 194,339 173,366 180,301 187,513 195,014 202,815 Transfer Out 30,000 30,000 40,000 40,000 40,000 40,000 Total Expenditures 519,236 520,278 549,889 570,285 591,497 613,557 Change in Fund Balance 52,295 37,428 29,270 31,240 33,289 35,420 Fund Balance $ 4,553,328 $ 4,590,756 $ 4,620,026 $ 4,651,266 $ 4,684,555 $ 4,719,975 The main source of revenue for the Economic Development Fund is a special development tax levy based on a percentage of the market value. Hopkins market value has increased each year since 2011 allowing Hopkins to increase this levy in each of those years. Funds are used for development efforts by the City and to provide assistance to developers. Intergovernmental revenues in the form of grants from the County or Metropolitan Council and are applied for when there are specific needs by a developer for site remediation in order to make a project viable. In the past the City has been successful at obtaining these grants on behalf of developers which has assisted in a number of recent projects which in turn adds to the tax base. New development located near the future Blake Road light rail transit station. 057 CITY OF HOPKINS Arts Center Approved Projected 2023 2024 2025 2026 2027 2028 Budget Budget Budget Budget Budget Budget Current Revenues Property Tax $ 347,697 $ 345,000 $ 365,218 $ 374,375 $ 383,806 $ 393,520 Intergovernmental Revenues 32,000 75,000 75,750 76,508 77,273 78,046 Charges for Current Services 679,435 692,650 713,430 734,833 756,878 779,584 Other Revenue 25,000 25,000 25,000 25,000 25,000 25,000 Transfer In 80,000 35,000 80,000 80,000 80,000 80,000 Total Reveues 1,164,132 1,172,650 1,259,398 1,290,716 1,322,957 1,356,150 Current Expenses Salaries and Employee Benefits 512,678 591,520 615,181 639,788 665,380 691,995 Materials, Supplies and Services 429,019 462,175 480,662 499,888 519,884 540,679 Capital Outlay 162,435 90,402 103,555 91,040 77,693 63,476 Total Expenditures 1,104,132 1,144,097 1,199,398 1,230,716 1,262,957 1,296,150 Change in Fund Balance 60,000 28,553 60,000 60,000 60,000 60,000 Fund Balance $ (357,204) $ (328,651) $ (268,651) $ (208,651) $ (148,651) $ (88,651) The Hopkins Center for the Arts “Arts Center” was built in 1997 with funds from the City, the State of Minnesota as well as contributions from corporations, foundations, local civic organizations, businesses and individuals. The Arts Center is owned by the City of Hopkins and has a major tenant in Stages Theater Company (children’s theater) and Hopkins School District 270. While ticket sales and lease rent provide a significant income stream it has not always been sufficient to meet expenditures and as a result the fund has a large deficit. Over the last five years various changes in operations has resulted in some success at reducing the deficit, however it has not been sufficient to totally eliminate the negative position. As part of the City’s long-range financial management plan staff and council emphasized that the negative position must be eliminated. As a result the City implemented a tax levy for 2015 that will keep the fund from increasing the deficit. The City is considering many options to eliminate the deficit including donations, naming rights, tax levy support or transfers from other funds. In addition, Arts Center staff has been reorganized and additional efforts have been made to rent and lease the various available spaces to the extent possible. Arts staff has also been successful at obtaining grants for programming from the MN Arts Boards which help underwrite the cost of hiring performance artists. Expenditures are expected to increase 3.75% a year to keep up with inflation. In addition to operational expenditures the Arts Center due to its age has several capital needs over the next couple of years that add to its budget challenges. The Arts Center has a partner in their fund raising efforts through the Friends of the Hopkins Center for the Arts, a 501(c)3 nonprofit that raises funds to support arts programming at the Center, coordinates volunteer efforts and fosters public awareness of the Center. 058 CITY OF HOPKINS Water Fund Approved Projected 2023 2024 2025 2026 2027 2028 Budget Budget Budget Budget Budget Budget Current Revenues Utility Charges $ 2,365,000 $ 2,747,400 $ 2,857,296 $ 2,971,588 $ 3,090,452 $ 3,214,070 Other Revenue 148,000 145,000 146,450 147,914 149,393 150,887 Total Reveues 2,513,000 2,892,400 3,003,746 3,119,502 3,239,845 3,364,957 Current Expenses Salaries and Employee Benefits 594,466 648,590 648,591 648,592 648,593 648,594 Materials, Supplies and Services 1,239,276 1,347,280 1,347,281 1,347,282 1,347,283 1,347,284 Depreciation 328,922 330,000 330,000 330,000 330,000 330,000 Debt Service Payments 207,832 294,798 350,000 400,000 450,000 550,000 Transfer Out 257,091 238,307 215,000 200,000 185,000 160,000 Total Expenditures 2,627,587 2,858,975 2,890,872 2,925,874 2,960,876 3,035,878 Net Income (114,587) 33,425 112,874 193,628 278,969 329,079 Water utility rates were increased by approximately 15.0% in 2024 to continue to cover capital and replacement costs. Operating costs are projected to increase by approximately 4.00% on average over the next 4 years. Budgeted transfers are for the water funds share of street improvement projects. Sewer Fund Approved Projected 2023 2024 2025 2026 2027 2028 Budget Budget Budget Budget Budget Budget Current Revenues Utility Charges $ 3,425,000 $ 3,600,000 $ 3,744,000 $ 3,893,760 $ 4,049,510 $ 4,211,490 Other Revenue 35,000 35,000 35,000 35,000 35,000 35,000 Total Reveues 3,460,000 3,635,000 3,779,000 3,928,760 4,084,510 4,246,490 Current Expenses Salaries and Employee Benefits 287,835 330,346 343,560 357,302 371,594 386,458 Materials, Supplies and Services 2,377,303 2,509,360 2,609,734 2,714,123 2,822,688 2,935,596 Depreciation 340,288 350,000 360,000 380,000 400,000 425,000 Debt Service Payments 202,372 149,768 215,000 225,000 250,000 275,000 Transfer Out 190,166 244,584 190,166 190,166 190,166 190,166 Total Expenditures 3,397,964 3,584,058 3,718,460 3,866,591 4,034,448 4,212,220 Net Income 62,036 50,942 60,540 62,169 50,062 34,270 Sewer treatment costs to the Metropolitan Council, a regional sewer treatment system are 55% of the expenditures of the sewer fund. The Met Council charges municipalities a percentage of their annual budget based on individual cities water flow. This charge can fluctuate based on water used in Hopkins versus the entire region although our percentage has stayed constant the last few years. The variable factor is the Met Council budget. Sanitary sewer charges to customers were increased by 5.0% in 2024 to continue to pay for capital and replacement costs. Budgeted transfers are for the sewer funds share of street improvement projects. 059 CITY OF HOPKINS Storm Sewer Fund Approved Projected 2023 2024 2025 2026 2027 2028 Budget Budget Budget Budget Budget Budget Current Revenues Utility Charges $ 779,332 $ 779,332 $ 802,712 $ 826,793 $ 851,597 $ 877,145 Other Revenue 31,000 31,000 31,000 31,000 31,000 31,000 Total Reveues 810,332 810,332 833,712 857,793 882,597 908,145 Current Expenses Salaries and Employee Benefits 67,136 78,692 81,840 85,114 88,519 92,060 Materials, Supplies and Services 81,227 109,764 114,155 118,721 123,470 128,409 Depreciation 319,498 325,000 320,000 330,000 340,000 350,000 Debt Service Payments 148,824 97,829 110,000 120,000 130,000 140,000 Transfer Out 176,837 214,808 176,837 176,837 176,837 176,837 Total Expenditures 793,522 826,093 802,832 830,672 858,826 887,306 Net Income 16,810 (15,761) 30,880 27,121 23,771 20,839 The storm sewer fund has not had to raise rates since 2009 due to its strong financial position. The projected budgeted includes rates increases of 3% beginning in 2025. Expenditures continue to be stable with no significant maintenance projects planned for 2024. Budgeted transfers are for the storm sewer funds share street improvement projects. Pavilion Fund Approved Projected 2023 2024 2025 2026 2027 2028 Budget Budget Budget Budget Budget Budget Current Revenues Property Tax $ 340,000 $ 440,000 $ 340,000 $ 340,000 $ 340,000 $ 340,000 Charges for Current Services 474,500 469,000 473,690 478,427 483,211 488,043 Other Revenue 4,500 4,700 4,500 4,500 4,500 4,500 Total Reveues 819,000 913,700 818,190 822,927 827,711 832,543 Current Expenses Salaries and Employee Benefits 359,064 312,605 325,109 338,113 351,638 365,704 Materials, Supplies and Services 164,836 167,518 174,219 181,188 188,436 195,973 Depreciation 477,786 480,000 480,000 480,000 480,000 480,000 Capital - 100,000 25,000 25,000 25,000 25,000 Debt Service Payments 79,275 73,350 67,275 61,050 57,000 54,500 Total Expenditures 1,080,961 1,133,473 1,071,603 1,085,351 1,102,074 1,121,177 Net Income (261,961)(219,773)(253,413)(262,424)(274,363)(288,634) The Hopkins Pavilion is an arena used year-round for a multitude of activities including ice skating, broomball, soccer, lacrosse, inline skating, rugby and other community or private events. Charges for services are the largest revenue source and come primarily from ice rental. The facility was renovated in 2018 with funds from the City, local school district and a local youth hockey organization. The City’s property tax levy is being used to pay the debt service for its contribution. Operating costs are projected to increase by approximately 2.06% on average over the next 4 years. 060 CITY OF HOPKINS FUNCTION: UNALLOCATED Revenues and Expenditures Actual Actual Budget Budget Percent 2021 2022 2023 2024 Change Revenues Property Taxes $ 12,792,890 $ 12,663,858 $ 14,020,781 $ 14,511,326 3.5% Intergovernmental Revenue 853,667 880,066 925,794 1,081,012 16.77% Charges for Current Services 16 83 - - 0% Interest on Investments - 106,499 20,000 25,000 25% Franchise Fees 306,032 303,957 296,200 346,200 16.88% Other Revenues 36 1,043 250 250 0% 13,952,641 13,955,506 15,263,025 15,963,788 4.59% Expenditures Salaries and Wages $ (3,646) $ 562 $ - $ - 0% Fringe Benefits 7,534 (13) - - 0% Professional & Technical Services 2,066 7,137 - - 0% Operations 17,074 3,500 69,200 69,200 0% City Support Services (8,122) - - - 0% Supplies and Materials - 43 - - 0% Other Financing Uses 20,000 20,000 20,000 60,000 200% 34,906 31,229 89,200 129,200 44.84% Indirectly Funded Amount (13,917,735)(13,924,277)(15,173,825)(15,834,588)4.35% 061 CITY OF HOPKINS FUND 101 – GENERAL FUND FUNCTION: Unallocated PROGRAM: Unallocated PROGRAM SUMMARY: The purpose of the unallocated program of the General Fund is to provide budget for unforeseen or unusual expenditures that may occur in a given year. The revenues recorded here are revenues that are not directly associated with another program within the city. MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Monitor tax collections 2. Monitor franchise fee collections 3. Maximize investment earnings FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Property Taxes $ 12,792,890 $ 12,663,858 $ 14,020,781 $ 14,511,326 3.5% Intergovernmental Revenue 853,667 880,066 925,794 1,081,012 16.77% Charges for Current Services 16 83 - - 0% Interest on Investments - 106,499 20,000 25,000 25% Franchise Fees 306,032 303,957 296,200 346,200 16.88% Other Revenues 36 1,043 250 250 0% 13,952,641 13,955,506 15,263,025 15,963,788 4.59% Expenditures Salaries and Wages $(3,646) $ 562 $ - $ - 0% Fringe Benefits 7,534 (13) - - 0% Professional & Technical Services 2,066 7,137 - - 0% Operations 17,074 3,500 69,200 69,200 0% City Support Services (8,122) - - - 0% Supplies and Materials - 43 - - 0% Other Financing Uses 20,000 20,000 20,000 60,000 200% 34,906 31,229 89,200 129,200 44.84% NET TAX AND GENERAL REVENUE SUPPORTED (13,917,735)(13,924,277)(15,173,825)(15,834,588)4.35% 062 CITY OF HOPKINS FUNCTION: CITY COUNCIL Revenues and Expenditures Actual Actual Budget Budget Percent 2021 2022 2023 2024 Change Expenditures Salaries and Wages $ 39,747 $ 40,162 $ 43,424 $ 65,000 49.69% Fringe Benefits 3,116 3,457 3,322 4,973 49.7% Professional & Technical Services 2,676 269 1,500 4,500 200% Operations 26,423 50,273 53,704 54,560 1.59% Supplies and Materials 3,820 7,235 3,900 4,000 2.56% 75,782 101,396 105,850 133,033 25.68% Indirectly Funded Amount 75,782 101,396 105,850 133,033 25.68% The City Council Department accounts for the expenses of the mayor and council. 063 FUND 101 – GENERAL FUND FUNCTION: Administration PROGRAM: Council Administration PROGRAM SUMMARY: The Council Administration program of the Council Department establishes city policies, goals and objectives. It approves the budget and monitors the activities of the City Manager and City Attorney. The council also appoints members to boards and commissions. The City Council holds regular meetings and work sessions, receives input from staff, citizens and other interested parties. The Council controls policy through changes in the City Code and Legislative Policies. They control spending through their review nd approval of the City budget and various contracts. MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: Work across all city departments and the community to implement the current Goals and Strategic Plan: (1) Preserve the Home Town Feel of Hopkins, (2) Urban Design: Do It Right, and (3) Take it to Them (community engagement) 1. Promote city marketing efforts 2. Publish 2022/23 City Annual Report 3. Safely host 2023 State of the City event FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Expenditures Salaries and Wages $ 39,747 $ 40,162 $ 43,424 $ 65,000 49.69% Fringe Benefits 3,116 3,457 3,322 4,973 49.7% Professional & Technical Services 2,676 269 1,500 4,500 200% Operations 26,423 50,273 53,704 54,560 1.59% Supplies and Materials 3,820 7,235 3,900 4,000 2.56% 75,782 101,396 105,850 133,033 25.68% NET TAX AND GENERAL REVENUE SUPPORTED 75,782 101,396 105,850 133,033 25.68% PERSONNEL: Number of FTE Positions 0 0 0 0 PERFORMANCE MEASURSES: 2021 2022 2023 2024 Key Measures:Actual Actual Estimated Projected Residents Represented 19,084 19,084 19,084 19,084 Number of Council Meetings/Worksessions 37 35 29 36 Estimated City Market Value (in billions) $ 2.393 $ 2.468 $ 2.734 $ 2.888 General Fund Budget overseen $ 14,915,058 $ 16,582,040 $ 17,188,440 $ 18,421,807 Total All Budgeted Funds $ 39,443,257 $ 41,537,036 $ 42,842,659 $ 46,367,009 064 CITY OF HOPKINS FUNCTION: ADMINISTRATIVE SERVICES Revenues and Expenditures Actual Actual Budget Budget Percent 2021 2022 2023 2024 Change Revenues Charges for Current Services $- $ 401 $- $-0% Other Revenues 750 11,965 -- 0% 750 12,366 - - 0% Expenditures Salaries and Wages $ 647,381 $ 732,711 $ 682,793 $ 842,259 23.35% Fringe Benefits 174,818 187,812 232,711 280,515 20.54% Professional & Technical Services 20,090 45,427 95,350 140,250 47.09% Utilities and Maintenance 19,578 20,809 19,817 23,945 20.83% Operations 132,862 170,680 179,625 270,340 50.5% City Support Services 3,240 3,572 3,789 4,287 13.14% Supplies and Materials 16,846 22,072 13,800 14,300 3.62% 1,014,815 1,183,083 1,227,885 1,575,896 28.34% Reimbursed Expenditures City Support Services $ (148,844) $ (207,856) $ (207,856) $ (260,786) 25.46% (148,844)(207,856)(207,856)(260,786) 25.46% Net Total Expenditures 865,971 975,227 1,020,029 1,315,110 28.93% Indirectly Funded Amount 865,221 962,861 1,020,029 1,315,110 28.93% The Administration Services Department is made up of four programs. They are Administration, Personnel, Wellness and Information Technology Services. 065 CITY OF HOPKINS FUND 101 – GENERAL FUND FUNCTION: Administrative Services PROGRAM: Administration PROGRAM SUMMARY: The Administration program of the Administrative Services Department provides leadership and support to all city programs and operations. Administration controls and directs the City’s affairs. It responds to citizen concerns and participates in affiliated organizations. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Charges for Current Services $- $ 401 $- $-0% Other Revenues 750 11,965 -- 0% 750 12,366 - - 0% Expenditures Salaries and Wages $ 295,828 $ 341,527 $ 295,563 $ 345,060 16.75% Fringe Benefits 65,411 57,062 76,588 90,783 18.53% Professional & Technical Services 2,362 33,542 13,400 8,400 -37.31% Utilities and Maintenance 759 1,086 1,300 1,246 -4.15% Operations 16,144 36,978 37,525 33,200 -11.53% City Support Services (64,869)(83,338)(83,253)(92,785)11.45% Supplies and Materials 10,325 20,193 8,500 9,000 5.88% 325,960 407,050 349,623 394,904 12.95% NET TAX AND GENERAL REVENUE SUPPORTED 325,210 394,684 349,623 394,904 12.95% PERSONNEL: Number of FTE Positions 1.55 2.05 2.77 2.77 MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Encourage innovative, creative thinking and inform the City Council and community of new programs and activities. 2. Develop leadership team to ensure the city’s long term viability through an engaged and empowered workforce. 3. Continue to operate and enhance the employee engagement & wellness program. 4. Increase ways for community engagement. 5. Prepare a legislative agenda, monitor legislative issues, and lobby on issues affecting the City 066 CITY OF HOPKINS FUND 101 – GENERAL FUND FUNCTION: Administrative Services PROGRAM: Personnel PROGRAM SUMMARY: Personnel provides human resource support for departments and employees. This includes coordination of staff recruitment, coordination of employee benefit programs and conducting employee relations’ activities for all City employees. Another aspect of this program is ensuring compliance with state, federal and local laws regarding employment. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Expenditures Salaries and Wages $ 78,500 $ 87,715 $ 96,912 $ 103,905 7.22% Fringe Benefits 26,952 29,662 37,688 38,986 3.44% Professional & Technical Services 4,729 488 61,200 11,100 -81.86% Utilities and Maintenance 806 821 1,300 1,438 10.62% Operations 13,597 10,512 11,120 14,550 30.85% City Support Services (15,605)(25,858)(25,834)(43,443)68.16% Supplies and Materials 5,426 1,879 1,500 1,500 0% 114,405 105,219 183,886 128,036 -30.37% NET TAX AND GENERAL REVENUE SUPPORTED 114,405 105,219 183,886 128,036 -30.37% PERSONNEL: Number of FTE Positions 0.4 0.4 0.8 0.8 MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Successfully complete negotiations for two open union contracts 2. Successfully engage new employees. 3. Assist the City Manager with staff development opportunities. PERFORMANCE MEASURES: 2021 2022 2023 2024 Key Measures:Actual Actual Estimated Projected Full-time Employees 115 115 116 120 Full-time Employees hired 8 12 13 10 067 CITY OF HOPKINS FUND 101 – GENERAL FUND FUNCTION: Administrative Services PROGRAM: Wellness PROGRAM SUMMARY: The Wellness program of the Administrative Services Department provides support and activities to encourage overall general good health of city employees. MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: Goal 2, Strategy 3 – Healthy City Initiatives: 1. Continue to provide healthy guidance to employees. 2. Support the Employee Engagement & Wellness Committee 3. Provide wellness events and opportunities for employees FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Expenditures Professional & Technical Services $ 500 $ 500 $ 1,350 $ 1,350 0% Operations - - 300 300 0% Supplies and Materials 774 -1,300 1,300 0% 1,274 500 2,950 2,950 0% NET TAX AND GENERAL REVENUE SUPPORTED 1,274 500 2,950 2,950 0% PERSONNEL: Number of FTE Positions 0 0 0 0 PERFORMANCE MEASURES: 2021 2022 2023 2024 Key Measures:Actual Actual Estimated Projected Number of Employee Wellness/Education Events 4 6 9 8 068 CITY OF HOPKINS FUND 101 – GENERAL FUND FUNCTION: Administrative Services PROGRAM: Information Technology PROGRAM SUMMARY: The Information Services program of the Administrative Services Department provides all network hardware and software support for the City. It also provides individual city employees with hardware and software support. The internal web site is designed and maintained through this program. MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Continue to provide assistance getting systems in place to allow employees to work from home 2. Continue to provide assistance getting systems in place to allow residents to easily access online information and communications 3. Work on developing IT financial forecast FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Expenditures Salaries and Wages $ 273,053 $ 295,684 $ 290,318 $ 363,294 25.14% Fringe Benefits 82,455 100,492 118,435 148,451 25.34% Professional & Technical Services 12,499 10,897 19,400 19,400 0% Utilities and Maintenance 18,013 18,902 17,217 21,261 23.49% Operations 103,121 123,190 130,680 210,290 60.92% City Support Services (65,130)(95,088)(94,980)(120,271)26.63% Supplies and Materials 321 -2,500 2,500 0% 424,332 454,077 483,570 644,925 33.37% NET TAX AND GENERAL REVENUE SUPPORTED 424,332 454,077 483,570 644,925 33.37% PERSONNEL: Number of FTE Positions 3.1 3.1 3.1 3.1 069 CITY OF HOPKINS FUNCTION: DIVERSITY, EQUITY & INCLUSION Revenues and Expenditures Actual Actual Budget Budget Percent 2021 2022 2023 2024 Change Expenditures Salaries and Wages $- $- $- $ 20,000 0% Fringe Benefits -- - 1,530 0% Professional & Technical Services -- - 100,000 0% Operations -- - 12,000 0% - - - 133,530 0% Indirectly Funded Amount - - - 133,530 0% Building on work completed in 2022 & 2023 the City of Hopkins created a budget for diversity, equity and inclusion in 2024. The City Council adopted three vision statements that will be used to shape future work: 1.The City of Hopkins is reflective and inclusive of our diverse community in all roles across the organization. 2. The City of Hopkins makes decisions informed by equitable and authentic community engagement, genuine partnerships and relationships with the community. 3. The City of Hopkins is committed to equity, diversity and inclusion in the development and evaluation of 070 CITY OF HOPKINS FUNCTION: Diversity, Equity & Inclusion PROGRAM: Diversity, Equity & Inclusion PROGRAM SUMMARY: MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Continue to support systemic change related to diversity, equity and inclusion across the organization through implementation of a Equity Strategic Action Plan with a focus on Financial Investment and Human Development. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Expenditures Salaries and Wages $- $- $- $ 20,000 0% Fringe Benefits -- - 1,530 0% Professional & Technical Services -- - 100,000 0% Operations -- - 12,000 0% - - - 133,530 0% NET TAX AND GENERAL REVENUE SUPPORTED - - - 133,530 0% FUND 101 – GENERAL FUND 071 CITY OF HOPKINS FUNCTION: FINANCE Revenues and Expenditures Actual Actual Budget Budget Percent 2021 2022 2023 2024 Change Revenues Charges for Current Services $ 222,862 $ 263,614 $ 7,500 $ 7,500 0% Other Revenues 97 11,350 1,000 1,000 0% 222,959 274,964 8,500 8,500 0% Expenditures Salaries and Wages $ 334,692 $ 359,506 $ 379,960 $ 435,729 14.68% Fringe Benefits 108,318 126,068 143,001 157,166 9.91% Professional & Technical Services 164,767 197,806 138,050 143,450 3.91% Utilities and Maintenance 328 387 3,125 482 -84.58% Operations 13,683 17,694 21,900 19,275 -11.99% City Support Services 2,306 2,368 2,511 2,578 2.67% Supplies and Materials 11,199 5,495 2,100 2,200 4.76% 635,293 709,324 690,647 760,880 10.17% Reimbursed Expenditures City Support Services $ (218,168) $ (201,852) $ (201,852) $ (178,292)-11.67% (218,168)(201,852)(201,852)(178,292)-11.67% Net Total Expenditures 417,125 507,472 488,795 582,588 19.19% Indirectly Funded Amount 194,166 232,508 480,295 574,088 19.53% The Finance department consists of five programs. They are Debt Management, General Accouting, Payroll, Tax Increment Financing Administration and Utility Billing. In January 2014 the City was upgraded to a AA+ credit rating by Standard & Poor’s. A certificate recognizing this achievement was presented to the City by the City’s financial advisors. The AA+ rating was reaffirmed for each of the bond issues sold in 2021. 072 CITY OF HOPKINS FUND 101 – GENERAL FUND FUNCTION: Finance PROGRAM: Debt PROGRAM SUMMARY: The Debt program of the Finance Department issues, records and maintains debt for the City of Hopkins and the Hopkins Housing and Redevelopment Authority. Debt is issued in accordance with state statute and city charter. Debt is maintained at a manageable level for the city. MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Maintain the current bond rating of AA+ through conservative financial management and accurate reporting of financial and economic conditions of the city. 2. Project future debt needs and ability. 3. Prepare documents and work with financial advisors for 2024 bond issue. 4. Analyze possibilities of debt refunding(s). 5. Prepare annual debt reporting for county as required by state statutes FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Expenditures Salaries and Wages $ 12,549 $ 13,349 $ 14,207 $ 15,661 10.23% Fringe Benefits 2,545 3,603 4,061 4,257 4.83% Professional & Technical Services 5,825 6,075 2,100 2,150 2.38% City Support Services (17,875)(15,109)(15,106)(18,643)23.41% 3,044 7,918 5,262 3,425 -34.91% NET TAX AND GENERAL REVENUE SUPPORTED 3,044 7,918 5,262 3,425 -34.91% PERSONNEL: Number of FTE Positions 0.1 0.1 0.1 0.1 PERFORMANCE MEASURES: 2021 2022 2023 2024 Key Measures:Actual Actual Estimated Projected Standard & Poors credit rating AA+AA+AA+AA+ Vendor checks issued 3,989 3,986 4,000 4,000 Receipts Processed 29,697 30,453 30,000 3,000 Utility accounts serviced 3,597 3,584 3,600 3,600 Date of audit opinion (target June 15)June 28 June 29 June 15 June 15 GFOA CAFR Award Yes Yes Yes Yes GFOA Budget Award Yes Yes Yes Yes 073 CITY OF HOPKINS FUND 101 – GENERAL FUND FUNCTION: Finance DEPARTMENT: Accounting PROGRAM SUMMARY: The Accounting program of the Finance Department provides financial management for the City and the Housing and Redevelopment Authority. It provides support services to other departments in the City through initiating fiscal plans, implementation and control of those plans, accounting and analysis of transactions. Accounting manages the city’s day-to-day accounting transactions, including accounts receivable, accounts payable, cash receipts and general accounting. The program prepares monthly and quarterly financial statements and compiles the year-end comprehensive financial report. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Charges for Current Services $ 222,652 $ 262,820 $ 2,500 $ 2,500 0% Other Revenues 97 11,350 1,000 1,000 0% 222,749 274,170 3,500 3,500 0% Expenditures Salaries and Wages $ 193,391 $ 208,480 $ 218,445 $ 290,784 33.12% Fringe Benefits 54,892 67,344 72,839 96,032 31.84% Professional & Technical Services 65,588 84,758 55,000 61,000 10.91% Utilities and Maintenance 164 193 175 148 -15.43% Operations 8,629 11,668 14,400 14,875 3.3% City Support Services (62,847)(74,397)(74,326)(75,291)1.3% Supplies and Materials 10,670 5,407 1,500 2,100 40% 270,487 303,453 288,033 389,648 35.28% NET TAX AND GENERAL REVENUE SUPPORTED 47,738 29,283 284,533 386,148 35.71% PERSONNEL: Number of FTE Positions 1.95 1.95 1.95 1.95 MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Submit ACFR for the GFOA award program. 2. Provide accurate and timely quarterly financial reports. 3. Update the Financial Management Plan 4. Prepare 5-year Capital Improvement Plan. 5. Prepare 20-year Equipment Replacement Plan 074 CITY OF HOPKINS FUND 101 – GENERAL FUND FUNCTION: Finance PROGRAM: Payroll PROGRAM SUMMARY: The Payroll program of the Finance Department completes the biweekly payroll, maintains all payroll records and completes the payroll quarterly reports. It also provides support services to employees regarding payroll issues. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Expenditures Salaries and Wages $ 53,604 $ 58,142 $ 61,203 $ 66,188 8.15% Fringe Benefits 18,510 21,484 23,420 24,561 4.87% Professional & Technical Services 12,985 20,726 14,750 16,500 11.86% Utilities and Maintenance 82 97 350 334 -4.57% Operations 836 425 2,150 4,150 93.02% City Support Services (19,502)(22,416)(22,385)(21,049)-5.97% Supplies and Materials - - 100 100 0% 66,515 78,458 79,588 90,784 14.07% NET TAX AND GENERAL REVENUE SUPPORTED 66,515 78,458 79,588 90,784 14.07% PERSONNEL: Number of FTE Positions 1.0 1.0 0.6 0.6 MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Assist employees with payroll and benefit issues/questions. 2. Provide accurate and timely payroll and reports. 3. Work with insurance company to manage insurance programs. 4. Prepare benefit open enrollment information and assist employees with questions regarding their benefit options. 5. Provide employee benefit orientations for new hires 075 CITY OF HOPKINS FUND 101 – GENERAL FUND FUNCTION: Finance PROGRAM: Tax Increment Financing (TIF) Administration PROGRAM SUMMARY: The Tax Increment Financing Administration program of the Finance Department records and reports tax increment program activities. It is charged with the responsibility of ensuring compliance with state statutes and guidelines. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Expenditures Salaries and Wages $ 12,549 $ 13,349 $ 14,207 $ 15,661 10.23% Fringe Benefits 2,545 3,602 4,648 4,930 6.07% Professional & Technical Services 2,600 2,700 3,700 3,800 2.7% Operations - - 250 250 0% City Support Services (21,203)(15,496)(15,493)(23,197)49.73% (3,509) 4,155 7,312 1,444 -80.25% NET TAX AND GENERAL REVENUE SUPPORTED (3,509) 4,155 7,312 1,444 -80.25% PERSONNEL: Number of FTE Positions 0.1 0.1 0.1 0.1 MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Continue analysis of Tax Increment Financing funds. 2. Assist with implementation of new TIF districts. 3. Prepare annual Office of the State Auditor reports 076 CITY OF HOPKINS FUND 101 – GENERAL FUND FUNCTION: Finance PROGRAM: Utility Billing PROGRAM SUMMARY: The Utility Billing program of the Finance Department prepares and issues monthly utility bills for collection of utility service fees from its customers. Utility records are maintained and updated within this program. MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024 1. Assist customers with utility billing issues and questions – change of service, change of ownership, etc. 2. Promote automatic payment options to increase usage of automatic payment. 3. Assist Public Works: Utility Division with City-Wide Meter Replacement project FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Charges for Current Services $ 210 $ 794 $ 5,000 $ 5,000 0% 210 794 5,000 5,000 0% Expenditures Salaries and Wages $ 62,599 $ 66,186 $ 71,898 $ 47,435 -34.02% Fringe Benefits 29,826 30,035 38,033 27,386 -27.99% Professional & Technical Services 77,769 83,547 62,500 60,000 -4% Utilities and Maintenance 82 97 2,600 - -100% Operations 4,218 5,601 5,100 - -100% City Support Services (94,435)(72,066)(72,031)(37,534)-47.89% Supplies and Materials 529 88 500 - -100% 80,588 113,488 108,600 97,287 -10.42% NET TAX AND GENERAL REVENUE SUPPORTED 80,378 112,694 103,600 92,287 -10.92% PERSONNEL: Number of FTE Positions 0.85 0.85 0.85 0.85 077 CITY OF HOPKINS FUNCTION: LEGAL Revenues and Expenditures Actual Actual Budget Budget Percent 2021 2022 2023 2024 Change Revenues Licenses, Permits & Fines $ 96,702 $ 87,063 $ 125,000 $ 125,000 0% 96,702 87,063 125,000 125,000 0% Expenditures Professional & Technical Services $ 282,546 $ 320,759 $ 225,000 $ 250,000 11.11% 282,546 320,759 225,000 250,000 11.11% Indirectly Funded Amount 185,844 233,696 100,000 125,000 25% The Legal Department is made up of two programs. They are Legal Counsel and Prosecution. 078 CITY OF HOPKINS FUND 101 – GENERAL FUND FUNCTION: Administration PROGRAM: Legal PROGRAM SUMMARY: The Legal department represents the City in court, at City Council meetings and direct contact with staff and the general public. The firm of Kennedy & Graven is retained on a fee per hour basis. They respond to legal summons and/or initiate action on behalf of the City. Written and oral inquiries are made by staff, council, citizens and other interested parties. The city engages other law firms when necessary. MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Prosecute the rights of the City. 2. Prosecute violators of the law. 3. Obtain quality legal representation for the City 4. Assist City staff with development projects FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Licenses, Permits & Fines $ 96,702 $ 87,063 $ 125,000 $ 125,000 0% 96,702 87,063 125,000 125,000 0% Expenditures Professional & Technical Services $ 282,546 $ 320,759 $ 225,000 $ 250,000 11.11% 282,546 320,759 225,000 250,000 11.11% NET TAX AND GENERAL REVENUE SUPPORTED 185,844 233,696 100,000 125,000 25% PERSONNEL: The City contracts with a legal firm to represent the City. 079 CITY OF HOPKINS FUNCTION: MUNICIPAL BUILDING Revenues and Expenditures Actual Actual Budget Budget Percent 2021 2022 2023 2024 Change Revenues Other Revenues $ - $ 492 $ - $ - 0% - 492 - - 0% Expenditures Salaries and Wages $ 98,094 $ 96,953 $ 104,417 $ 108,771 4.17% Fringe Benefits 36,462 35,979 47,305 49,695 5.05% Professional & Technical Services 59,813 58,380 57,550 60,550 5.21% Utilities and Maintenance 197,120 209,701 162,325 181,413 11.76% Operations 966 369 3,040 3,040 0% City Support Services 23,830 23,746 23,755 24,388 2.66% Supplies and Materials 10,407 8,021 17,525 17,525 0% 426,692 433,149 415,917 445,382 7.08% Reimbursed Expenditures City Support Services $ (32,814) $ (38,000) $ (35,086) $ (40,691)15.98% (32,814)(38,000)(35,086)(40,691)15.98% Net Total Expenditures 393,878 395,149 380,831 404,691 6.27% Indirectly Funded Amount 393,878 394,657 380,831 404,691 6.27% The Municipal Building Department consists of building maintenace. 080 CITY OF HOPKINS FUNCTION: Building Maintenance PROGRAM: Maintenance – Municipal Buildings PROGRAM SUMMARY: The Building Maintenance Department of Public Works is responsible for the maintenance and repair of all City Buildings. The Municipal Budget covers City Hall and the Police Department. In house maintenance personnel and contractual custodial services maintain these buildings and equipment. MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Maintain City Hall to assure a safe and comfortable environment for Residents and City employees at the lowest cost 2. Continue Green Initiatives within City Hall. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Other Revenues $ - $ 492 $ - $ - 0% - 492 - - 0% Expenditures Salaries and Wages $ 98,094 $ 96,953 $ 104,417 $ 108,771 4.17% Fringe Benefits 36,462 35,979 47,305 49,695 5.05% Professional & Technical Services 59,813 58,380 57,550 60,550 5.21% Utilities and Maintenance 197,120 209,701 162,325 181,413 11.76% Operations 966 369 3,040 3,040 0% City Support Services (8,984)(14,254)(11,331)(16,303)43.88% Supplies and Materials 10,407 8,021 17,525 17,525 0% 393,878 395,149 380,831 404,691 6.27% NET TAX AND GENERAL REVENUE SUPPORTED 393,878 394,657 380,831 404,691 6.27% PERSONNEL: Number of FTE Positions 1.45 1.45 1.28 1.28 FUND 101 – GENERAL FUND 081 CITY OF HOPKINS FUNCTION: COMMUNITY SERVICES Revenues and Expenditures Actual Actual Budget Budget Percent 2021 2022 2023 2024 Change Revenues Licenses, Permits & Fines $ 714,179 $ 1,205,533 $ 568,000 $ 574,900 1.21% Charges for Current Services 169,925 386,658 178,450 178,450 0% 884,104 1,592,191 746,450 753,350 0.92% Expenditures Salaries and Wages $ 573,101 $ 679,861 $ 916,498 $ 950,373 3.7% Fringe Benefits 187,405 246,174 287,932 348,502 21.04% Professional & Technical Services 224,455 250,330 300,181 293,752 -2.14% Utilities and Maintenance 9,440 8,212 13,880 12,913 -6.97% Operations 12,683 14,222 36,640 41,305 12.73% City Support Services 49,833 59,646 60,189 96,661 60.6% Supplies and Materials 8,111 8,459 14,685 15,722 7.06% Equipment Allocation 10,175 22,619 5,300 9,300 75.47% 1,075,203 1,289,523 1,635,305 1,768,528 8.15% Reimbursed Expenditures City Support Services $ (60,132) $ (71,632) $ (71,632) $ (71,347)-0.4% (60,132)(71,632)(71,632)(71,347)-0.4% Net Total Expenditures 1,015,071 1,217,891 1,563,673 1,697,181 8.54% Indirectly Funded Amount 130,967 (374,300) 817,223 943,831 15.49% 082 CITY OF HOPKINS FUND 101 – GENERAL FUND FUNCTION: Community Services PROGRAM: Receptionist PROGRAM SUMMARY: The Receptionist program of the Community Services Department answers calls at main switchboard and route calls to various departments. Directs walk-in customers to the appropriate department. Sales of dog licenses and parking permits occur in this program. Receipts are accepted for payment of building permits and utility bills. The program also provides clerical and secretarial services to other departments. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Expenditures Salaries and Wages $ - $ 85 $ - $ - 0% Fringe Benefits - 7 - - 0% Supplies and Materials - 81 - - 0% - 173 - - 0% NET TAX AND GENERAL REVENUE SUPPORTED - 173 - - 0% PERSONNEL: Number of FTE Positions 0 0 0 0 The FTE allocation was reclassified to administration in 2020. OBJECTIVES TO BE ACCOMPLISHED IN 2022: Goal 1, Strategy 3- Provide Accessible and Friendly City Services: 1. N/A – Program Combined with Administration Department 083 CITY OF HOPKINS FUND 101 – GENERAL FUND FUNCTION: Community Services PROGRAM: Assessing PROGRAM SUMMARY: The Assessing Department assists property owners with Homestead classification and works with Hennepin County on property valuations. The department also prepares special assessment rolls and responds to property owner concerns and questions. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Charges for Current Services $ 256 $ 740 $ 3,000 $ 3,000 0% 256 740 3,000 3,000 0% Expenditures Salaries and Wages $ 58,639 $ 44,251 $ 72,302 $ 25,000 -65.42% Fringe Benefits 29,698 16,583 38,597 894 -97.68% Professional & Technical Services 174,033 173,844 190,171 185,000 -2.72% Utilities and Maintenance 246 290 350 296 -15.43% Operations 89 662 900 900 0% City Support Services (22,786)(46,606)(46,531)(62,721)34.79% Supplies and Materials 267 704 300 300 0% 240,186 189,728 256,089 149,669 -41.56% NET TAX AND GENERAL REVENUE SUPPORTED 239,930 188,988 253,089 146,669 -42.05% PERSONNEL: Number of FTE Positions 1.05 1.05 1.00 1.00 OBJECTIVES TO BE ACCOMPLISHED IN 2024: Goal 1, Strategy 3- Provide Accessible and Friendly City Services: 1. Prepare special assessment rolls for certification on taxes. 2. Assist property owners with property related issues. 3. Maintain the Property and Contact Information in the Springbrook Financial and Permitworks Software. 084 CITY OF HOPKINS FUND 101 – GENERAL FUND FUNCTION: Community Services PROGRAM: City Clerk PROGRAM SUMMARY: The City updates the City Code as new ordinances are passed, takes minutes at the City Council meetings and transcribes them using a computer. Business licenses applications are reviewed prior to issuance. The City Clerk is also the purchasing officer of the city. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Licenses, Permits & Fines $ 8,520 $ 10,575 $ 8,000 $ 8,900 11.25% 8,520 10,575 8,000 8,900 11.25% Expenditures Salaries and Wages $ 74,437 $ 78,522 $ 88,462 $ 131,317 48.44% Fringe Benefits 21,089 22,851 28,378 54,346 91.51% Professional & Technical Services 4,575 4,538 6,000 6,000 0% Utilities and Maintenance 164 193 200 - -100% Operations 8,535 10,330 12,325 15,400 24.95% City Support Services (32,685)(20,197)(19,980)(3,320)-83.38% Supplies and Materials 436 603 200 - -100% 76,551 96,840 115,585 203,743 76.27% NET TAX AND GENERAL REVENUE SUPPORTED 68,031 86,265 107,585 194,843 81.11% PERSONNEL: Number of FTE Positions 0.75 0.75 0.75 0.75 MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: Goal 2, Strategy 2 – Go Green 1. Purchase “green” or recycled products when available if the pricing is competitive and product meets quality standards. 2. Ensure that the City Document Archives section of the City’s website contains the most up to date information in all areas listed. 3. Review and update where needed applications and forms that are available on the Web site. PERFORMANCE MEASURES: 2021 2022 2023 2024 Key Measures:Actual Actual Estimated Projected Registered voters 11,896 10,742 10,820 12,000 Voter turnout Absentee voter count 516 2,500 356 2,500 In person voter count 2,158 4,784 1,716 5,000 Number of Elections & Primaries Held 1 2 1 5 Number of Days Open for Early Voting 43 43 43 43 085 CITY OF HOPKINS FUND 101 – GENERAL FUND FUNCTION: Community Services PROGRAM: Elections PROGRAM SUMMARY: The Elections program of the Community Services Department provides supervision of elections, registers voters, and certifies election results. All state and federal legislation is reviewed, judges are trained, and equipment and polling places are prepared. After elections ballots are counted and the results certified to the County and State of Minnesota. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Charges for Current Services $ 28,762 $- $- $-0% 28,762 - - - 0% Expenditures Salaries and Wages $ 45,688 $ 61,651 $ 90,273 $ 100,125 10.91% Fringe Benefits 10,320 11,629 12,693 17,488 37.78% Professional & Technical Services 107 38 10,000 6,000 -40% Utilities and Maintenance 3,897 3,073 4,000 4,000 0% Operations 206 229 6,700 1,700 -74.63% City Support Services 226 202 215 187 -13.02% Supplies and Materials 4,148 3,554 6,000 6,000 0% Equipment Allocation -17,444 - - 0% 64,592 97,820 129,881 135,500 4.33% NET TAX AND GENERAL REVENUE SUPPORTED 35,830 97,820 129,881 135,500 4.33% PERSONNEL: Number of FTE Positions 0.35 0.35 0.35 0.35 MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Recruit and train additional Election Judges for the early voting, primaries, special elections and general election. 2. Work with Hennepin County City to review voting equipment and the possible replacement. 3. Work to better organize information and supplies for Election Judges use on Election Day. 086 CITY OF HOPKINS FUND 101 – GENERAL FUND FUNCTION: Community Services PROGRAM: Building Code Inspection PROGRAM SUMMARY: The Building Code Inspection program of the Community Services Department inspects all new or remodeled buildings to insure they meet the minimum requirements of the state building code. The process begins with easily accessible customer service at the inspections counter and continues with plan review; permit issuance, inspection of construction phases and an issuance of a certificate of occupancy. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Licenses, Permits & Fines $ 401,262 $ 720,338 $ 316,000 $ 316,000 0% Charges for Current Services 137,487 365,209 157,000 157,050 0.03% 538,749 1,085,547 473,000 473,050 0.01% Expenditures Salaries and Wages $ 221,892 $ 229,477 $ 326,243 $ 360,277 10.43% Fringe Benefits 84,367 92,046 81,145 142,568 75.7% Professional & Technical Services 40,661 63,929 87,000 92,000 5.75% Utilities and Maintenance 2,372 2,178 3,500 3,453 -1.34% Operations 3,561 2,717 7,600 15,600 105.26% City Support Services 42,772 51,770 51,833 88,214 70.19% Supplies and Materials 2,752 2,952 5,875 7,282 23.95% Equipment Allocation 6,375 5,175 5,300 8,300 56.6% 404,752 450,244 568,496 717,694 26.24% NET TAX AND GENERAL REVENUE SUPPORTED (133,997)(635,303) 95,496 244,644 156.18% PERSONNEL: Number of FTE Positions 2.2 2.2 2.5 3.5 MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: Goal 1, Strategy 3- Provide Accessible and Friendly City Services: 1. Work on closing out aging permits from the past years. 2. Continue utilizing Laserfiche for paperless document retention 3. Review Permit Fees for rate increases 4. Continue to provide excellent customer service 087 CITY OF HOPKINS FUND 101 – GENERAL FUND FUNCTION: Community Services PROGRAM: Fire Code Inspection PROGRAM SUMMARY: The Fire Code Inspection program of the Community Services Department inspects existing buildings from time to time to insure they are maintained safe in accordance with the minimum safety standards provided in the state fire code. A percentage of commercial and large multiple residential buildings are inspected yearly for fire code violations to insure these structures are maintained safe for their occupants. The focus is on more hazardous occupancies. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Licenses, Permits & Fines $ 5,103 $ 15,850 $ 6,000 $ 6,000 0% 5,103 15,850 6,000 6,000 0% Expenditures Salaries and Wages $ 31,076 $ 63,273 $ 82,320 $ 80,957 -1.66% Fringe Benefits 8,781 26,566 33,158 36,719 10.74% Professional & Technical Services 299 510 100 100 0% Utilities and Maintenance 49 39 50 42 -16% Operations 2 94 - - 0% City Support Services 507 640 679 673 -0.88% 40,714 91,122 116,307 118,491 1.88% NET TAX AND GENERAL REVENUE SUPPORTED 35,611 75,272 110,307 112,491 1.98% PERSONNEL: Number of FTE Positions 0.25 0.25 0.25 0.25 MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Continue the fire prevention inspection program. 2. Implement new fire code software. 088 CITY OF HOPKINS FUND 101 – GENERAL FUND FUNCTION: Community Services PROGRAM: Heating and Plumbing Code Inspection PROGRAM SUMMARY: The Heating and Plumbing Code Inspection program of the Community Services Department inspects new and remodeled buildings for heating and plumbing compliance. The process begins with easily accessible customer service at the inspections counter and continues with plan review; permit issuance, inspection of construction phases. Become familiar with new gas, mechanical and energy code. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Licenses, Permits & Fines $ 152,320 $ 299,800 $ 96,000 $ 96,000 0% 152,320 299,800 96,000 96,000 0% Expenditures Salaries and Wages $ 96,907 $ 99,602 $ 92,565 $ 111,031 19.95% Fringe Benefits 28,601 35,109 32,098 37,198 15.89% Professional & Technical Services 3,609 4,998 1,200 842 -29.83% Utilities and Maintenance 1,155 1,041 1,750 1,354 -22.63% Operations 19 168 2,350 4,300 82.98% City Support Services 589 798 847 819 -3.31% Supplies and Materials 232 21 500 590 18% Equipment Allocation 950 - - 1,000 0% 132,062 141,737 131,310 157,134 19.67% NET TAX AND GENERAL REVENUE SUPPORTED (20,258)(158,063) 35,310 61,134 73.14% PERSONNEL: Number of FTE Positions 1.0 1.0 1.1 1.1 MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. PermitWorks Training 2. Close Out Aging Permits 3. Look at Updating Permit Fees PERFORMANCE MEASURES: 2021 2022 2023 2024 Key Measures:Actual Actual Estimated Projected New Commercial/Industrial Permits 1 5 2 - Valuation 912,500 82,106,328 46,575,000 - New Single-Family Home Permits 1 3 4 - Valuation 575,000 1,298,000 2,514,365 - New Multiple Family Building Permits 1 3 1 3 Valuation 8,871,151 31,235,491 68,993,193 100,000,000 Fire Permits 40 43 35 40 Total Building Permits 707 446 491 500 Valuation 38,156,628 137,019,951 134,521,647 100,000,000 089 CITY OF HOPKINS FUND 101 – GENERAL FUND FUNCTION: Community Services PROGRAM: Housing Inspection PROGRAM SUMMARY: The Housing Inspection program of the Community Services Department inspects all existing buildings from time to time to insure they are maintained safe in accordance with city housing code. Rental properties are inspected every five years to identify hazards to the occupants and to insure buildings are well maintained and to improve on the city’s housing stock. Homes being sold in the community must be evaluated. A listing of certified evaluators for the Truth in Housing program are maintained. Home sales are monitored to insure compliance. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Licenses, Permits & Fines $ 137,874 $ 157,820 $ 139,000 $ 145,000 4.32% Charges for Current Services 3,420 20,709 16,050 16,000 -0.31% 141,294 178,529 155,050 161,000 3.84% Expenditures Salaries and Wages $ 27,190 $ 92,716 $ 140,513 $ 129,712 -7.69% Fringe Benefits 5,371 42,566 53,039 54,647 3.03% Professional & Technical Services 1,092 2,394 3,810 3,810 0% Utilities and Maintenance 1,021 919 2,580 2,568 -0.47% Operations 224 17 4,240 2,330 -45.05% City Support Services 781 919 975 991 1.64% Supplies and Materials 276 544 1,550 1,550 0% Equipment Allocation 1,900 - - - 0% 37,855 140,075 206,707 195,608 -5.37% NET TAX AND GENERAL REVENUE SUPPORTED (103,439)(38,454) 51,657 34,608 -33% PERSONNEL: Number of FTE Positions 1.82 1.82 0.82 0.82 MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: Goal 1, Strategy 3- Provide Accessible and Friendly City Services: 1. Retain all new rental inspection results on Laserfiche 2. Update Rental Licensing and Inspection Fees 090 CITY OF HOPKINS FUND 101 – GENERAL FUND FUNCTION: Community Services PROGRAM: Miscellaneous Community Inspection PROGRAM SUMMARY: The Miscellaneous Community Inspection program of the Community Services Department responds to general nuisance complaints from Hopkins citizens. Track responses to citizens and results of the complaint. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Licenses, Permits & Fines $ 9,100 $ 1,150 $ 3,000 $ 3,000 0% Charges for Current Services - - 400 400 0% 9,100 1,150 3,400 3,400 0% Expenditures Salaries and Wages $ 15,853 $ 8,796 $ 21,652 $ 10,250 -52.66% Fringe Benefits (1,424)(1,534) 8,134 4,114 -49.42% Professional & Technical Services 79 79 1,900 - -100% Utilities and Maintenance 536 479 1,450 1,200 -17.24% Operations 45 4 2,525 1,075 -57.43% City Support Services 297 488 519 471 -9.25% Supplies and Materials - - 260 - -100% Equipment Allocation 950 - - - 0% 16,336 8,312 36,440 17,110 -53.05% NET TAX AND GENERAL REVENUE SUPPORTED 7,236 7,162 33,040 13,710 -58.5% PERSONNEL: Number of FTE Positions 0.860 0.86 0.70 0.70 MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: Goal 1, Strategy 3- Provide Accessible and Friendly City Services: 1. Continue neighborhood sweeps and respond to resident complaints in a prompt and courteous manner. 2. Send out newsletter in spring regarding sweeps potential violations. 091 CITY OF HOPKINS FUND 101 – GENERAL FUND FUNCTION: Community Services PROGRAM: Vacant Property Management PROGRAM SUMMARY: The Vacant Property Management program of the Community Services Department FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Charges for Current Services $ - $ - $ 2,000 $ 2,000 0% - - 2,000 2,000 0% Expenditures Salaries and Wages $ 1,419 $ 1,488 $ 2,168 $ 1,704 -21.4% Fringe Benefits 602 351 690 528 -23.48% Operations 2 1 - - 0% 2,023 1,840 2,858 2,232 -21.9% NET TAX AND GENERAL REVENUE SUPPORTED 2,023 1,840 858 232 -72.96% PERSONNEL: Number of FTE Positions 0.02 0.02 0.02 0.02 MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Continue to educate mortgage banks, property managers, realtors and vacant property owners on why we want them to register their property. 2. Send out enforcement letters and billings in a timely manner 092 CITY OF HOPKINS FUNCTION: POLICE Revenues and Expenditures Actual Actual Budget Budget Percent 2021 2022 2023 2024 Change Revenues Intergovernmental Revenue $ 372,327 $ 337,720 $ 380,000 $ 405,000 6.58% Licenses, Permits & Fines 76,717 115,567 151,800 152,800 0.66% Charges for Current Services 5,720 13,588 35,000 35,000 0% Other Revenues 9,532 19,905 500 500 0% 464,296 486,780 567,300 593,300 4.58% Expenditures Salaries and Wages $ 3,757,326 $ 3,752,396 $ 4,147,197 $ 4,103,341 -1.06% Fringe Benefits 1,397,071 1,656,978 1,767,420 1,814,191 2.65% Professional & Technical Services 144,533 188,800 177,615 215,821 21.51% Utilities and Maintenance 186,207 218,205 219,184 318,993 45.54% Operations 217,647 192,847 208,468 227,715 9.23% City Support Services 238,240 240,210 262,845 276,835 5.32% Supplies and Materials 99,979 127,145 161,039 213,946 32.85% Equipment Allocation 6,740 25,255 15,000 15,000 0% 6,047,743 6,401,836 6,958,768 7,185,842 3.26% Indirectly Funded Amount 5,583,447 5,915,056 6,391,468 6,592,542 3.15% 093 CITY OF HOPKINS FUND 101 – GENERAL FUND FUNCTION: Police PROGRAM: Administration PROGRAM SUMMARY: To be recognized as a progressive law enforcement agency, striving to enhance the quality of life for all citizens. We seek to collaborate with all stakeholders to continually improve our community. Hopkins Police Department will recruit, hire, and retain the most qualified personnel to fulfill this vision. MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. To provide effective, efficient, and professional police services to the community. 2. Continue to produce the highest ethical standards and transparent police department. 3. Create trust and partnerships with our multi-cultural community. 4. Promote a proactive, problem-solving culture that focuses on crime prevention. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Expenditures Salaries and Wages $ 417,974 $ 440,041 $ 460,654 $ 508,781 10.45% Fringe Benefits 172,705 199,264 187,870 204,834 9.03% Professional & Technical Services 19,388 35,760 23,717 33,917 43.01% Utilities and Maintenance 81,068 95,001 98,437 97,479 -0.97% Operations 57,657 54,443 65,314 77,830 19.16% City Support Services 22,670 23,590 24,491 26,211 7.02% Supplies and Materials 10,929 11,583 18,666 17,766 -4.82% Equipment Allocation 2,789 10,000 10,000 10,000 0% 785,180 869,682 889,149 976,818 9.86% NET TAX AND GENERAL REVENUE SUPPORTED 785,180 869,682 889,149 976,818 9.86% PERSONNEL: Number of FTE Positions 3.1 2.95 2.95 2.95 PERFORMANCE MEASURES: 2021 2022 2023 2024 Key Measures:Actual Actual Estimated Projected Calls for Service 21,432 23,718 Not Available Not Available Traffic Stops 1,720 2,592 Not Available Not Available Total Citations 303 Not Available Not Available Not Available Part I Crimes - Felony 503 Not Available Not Available Not Available Part II Crimes - Non Felony 658 Not Available Not Available Not Available 094 CITY OF HOPKINS FUND 101 – GENERAL FUND FUNCTION: Police PROGRAM: Patrol PROGRAM SUMMARY: To provide public safety by reducing crime, enhancing the quality of life for all citizens, while working collaboratively with all stakeholders in the community. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Intergovernmental Revenue $ 372,327 $ 337,720 $ 380,000 $ 405,000 6.58% Licenses, Permits & Fines 19,410 27,051 75,500 71,000 -5.96% Charges for Current Services 5,634 13,588 25,000 25,000 0% Other Revenues 9,532 19,905 - - 0% 406,903 398,264 480,500 501,000 4.27% Expenditures Salaries and Wages $ 2,639,421 $ 2,567,395 $ 2,727,400 $ 2,776,878 1.81% Fringe Benefits 991,746 1,189,365 1,212,582 1,328,356 9.55% Professional & Technical Services 81,512 110,950 94,276 114,690 21.65% Utilities and Maintenance 21,777 20,847 28,000 28,000 0% Operations 89,184 61,280 57,262 57,262 0% City Support Services 142,885 142,601 157,962 166,309 5.28% Supplies and Materials 63,456 84,341 76,121 117,493 54.35% Equipment Allocation - 13,924 - - 0% 4,029,981 4,190,703 4,353,603 4,588,988 5.41% NET TAX AND GENERAL REVENUE SUPPORTED 3,623,078 3,792,439 3,873,103 4,087,988 5.55% PERSONNEL: Number of FTE Positions 26.08 26.88 27.18 27.18 MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Provide the highest level of professional customer service to the public with each and every contact. 2. Create trust and partnerships with our multi-cultural community. 3. Provide proactive criminal enforcement through intelligence-lead policing efforts. 4. Committed to identifying and solving problems through building positive community partnerships 095 CITY OF HOPKINS FUND 101 – GENERAL FUND FUNCTION: Police PROGRAM: SWAT Team PROGRAM SUMMARY: The Special Weapons and Tactics team (SWAT) of the Hopkins Police Department will provide tactical and rescue operations in high-risk situations, and will receive the highest level of training possible. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Expenditures Salaries and Wages $ 55,544 $ 55,862 $ 48,721 $ 41,302 -15.23% Fringe Benefits 18,500 20,487 44,592 17,130 -61.59% Professional & Technical Services 196 84 - - 0% Utilities and Maintenance 7,435 21,713 2,150 2,150 0% Operations 9,772 5,580 10,187 11,866 16.48% City Support Services 8,906 9,401 9,966 10,520 5.56% Supplies and Materials 5,942 6,868 5,249 8,965 70.79% 106,295 119,995 120,865 91,933 -23.94% NET TAX AND GENERAL REVENUE SUPPORTED 106,295 119,995 120,865 91,933 -23.94% PERSONNEL: Number of FTE Positions 0.35 0.5 0.5 0.5 MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Committed to the highest level of training standards and performance standards. 2. Build upon strong working relationships with other consortium SWAT members and partners. 3. Continue to be a leader in the consortium of SWAT teams. 4. Continue to prepare for civil unrest while protecting everyone’s civil liberties 096 CITY OF HOPKINS FUND 101 – GENERAL FUND FUNCTON: Police PROGRAM: Reserves PROGRAM SUMMARY: The Hopkins Police Reserve Unit provides civilian volunteers with exceptional training to assist the police department with civic events, community-building and outreach efforts. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Expenditures Salaries and Wages $ 6,932 $ 10,206 $ 266,404 $ 7,022 -97.36% Fringe Benefits 2,065 3,840 85,250 2,807 -96.71% Operations 741 522 1,764 1,764 0% City Support Services 666 668 709 711 0.28% Supplies and Materials 3,400 2,764 9,040 9,040 0% 13,804 18,000 363,167 21,344 -94.12% NET TAX AND GENERAL REVENUE SUPPORTED 13,804 18,000 363,167 21,344 -94.12% PERSONNEL: Number of FTE Positions 0.1 0.05 0.15 0.15 MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Continue to recruit individuals with diverse backgrounds. 2. Continue to supplement uniformed patrol with calls for service and problem-solving efforts. 3. Utilize Reserves in outreach and in police and community relations. 4. Utilize Reserve personnel whenever feasible to alleviate uniformed patrol calls for service. 097 CITY OF HOPKINS FUND 101 – GENERAL FUND FUNCTON: Police PROGRAM: Investigations PROGRAM SUMMARY: The Investigations Division of the Police Department conducts thorough criminal investigations on all criminal activity that has occurred in Hopkins, while working with other police agencies to identify suspects and work collaboratively to prevent future crime. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Licenses, Permits & Fines $ 53,507 $ 84,036 $ 72,000 $ 77,500 7.64% 53,507 84,036 72,000 77,500 7.64% Expenditures Salaries and Wages $ 271,925 $ 318,916 $ 220,748 $ 333,545 51.1% Fringe Benefits 104,282 125,074 95,921 139,826 45.77% Professional & Technical Services 42,153 40,304 58,838 65,214 10.84% Utilities and Maintenance 607 1,625 1,040 1,040 0% Operations 15,727 19,883 21,865 19,000 -13.1% City Support Services 29,767 29,558 32,870 34,590 5.23% Supplies and Materials 8,447 8,310 7,757 11,372 46.6% 472,908 543,670 439,039 604,587 37.71% NET TAX AND GENERAL REVENUE SUPPORTED 419,401 459,634 367,039 527,087 43.61% PERSONNEL: Number of FTE Positions 2.95 2.45 2.45 2.45 MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Continue professional development by training officers in the Investigations Division of the Hopkins Police Department. 2. Continue to problem solve and reduce crime through crime analysis and intelligence-lead policing. 3. Work in partnership with other law enforcement agencies to identify crime trends and patterns on a local and regional level. 4. Continue to work in partnership with all divisions within the Police Department. 5.5. Continue to work in partnership with the County Attorney’s Office to successfully prosecute individuals involved in criminal behavior. 098 CITY OF HOPKINS FUND 101 – GENERAL FUND FUNCTION: Police PROGRAM: Southwest Hennepin Drug Task Force PROGRAM SUMMARY: The Southwest Hennepin Drug Task Force is a multi-jurisdictional unit that conducts investigations of illegal drug activity by developing suspect information from citizens, utilizing confidential informants, search warrants, surveillance, and other covert activities. MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Continue to work jointly with the Criminal Investigations Unit to identify suspects engaged in criminal activity. 2. Work with all divisions of the Police Department and communicate current crime trends and/or possible suspects residing in the City. 3. Continue to work nuisance property and crime free multi-housing issues with the Police Services Liaison to remove problem tenants from units who continue to use illegal drugs. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Licenses, Permits & Fines $ - $ 480 $ - $ - 0% - 480 - - 0% Expenditures Salaries and Wages $ 45,037 $ - $ 12,240 $ 12,000 -1.96% Fringe Benefits 10,840 178 245 918 274.69% Operations 8,306 3,752 6,500 6,500 0% City Support Services 7,918 7,930 8,788 9,294 5.76% Supplies and Materials 857 - - - 0% Equipment Allocation 3,951 1,331 5,000 5,000 0% 76,909 13,191 32,773 33,712 2.87% NET TAX AND GENERAL REVENUE SUPPORTED 76,909 12,711 32,773 33,712 2.87% PERSONNEL: Number of FTE Positions 0.85 0.95 - - 099 CITY OF HOPKINS FUND 101 – GENERAL FUND FUNCTION: Police PROGRAM: Crime Prevention Specialist/Outreach PROGRAM SUMMARY: The Police Services Liaison is responsible for presenting and coordinating outreach and crime prevention programs including Neighborhood Watch, National Night Out, Crime-free Multi-housing and numerous other outreach initiatives. In addition, the Police Services Liaison administers the alarm program, nuisance property program, review and revisions of various ordinances and grant research, application and administration and is the staff liaison to SCIP, One Voice, HBCA, Rental Community Engagement Program and other committees. MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Increase participation in Crime Free Multi-Housing program & Neighborhood Watch. 2. Partner with businesses and neighborhoods to reduce crime. 3. Coordinate information sharing with Police/city staff regarding nuisance properties and other quality of life issues. 4. Coordinate efforts with Joint Community Police Partnership (JCPP) Community Liaison. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Licenses, Permits & Fines $ 3,800 $ 4,000 $ 3,800 $ 3,800 0% Other Revenues - - 500 500 0% 3,800 4,000 4,300 4,300 0% Expenditures Salaries and Wages $ 87,347 $ 89,097 $ 102,304 $ 106,397 4% Fringe Benefits 30,262 40,140 41,103 43,525 5.89% Professional & Technical Services 467 791 - - 0% Operations 36,009 42,104 43,073 47,573 10.45% City Support Services 1,695 1,589 1,688 1,561 -7.52% Supplies and Materials 1,930 9,390 7,196 12,300 70.93% 157,710 183,111 195,364 211,356 8.19% NET TAX AND GENERAL REVENUE SUPPORTED 153,910 179,111 191,064 207,056 8.37% PERSONNEL: Number of FTE Positions 0.85 1.0 1.0 1.0 Torch Run Cops ‘n Kids Fishing 100 CITY OF HOPKINS FUND 101 – GENERAL FUND FUNCTION: Police PROGRAM: Support Services PROGRAM SUMMARY: This division of the Police Department provides the public, police personnel and other law enforcement agencies with police data requested by mail, telephone and in person. Support Services personnel strives for excellence in quality and accuracy of all police data while managing our Records Management System (RMS), entering, modifying, and quality checking all police records. This division generates state and federal mandated reports, transcribes and processes reports and correspondence and maintains records in accordance with state and local guidelines. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Licenses, Permits & Fines $ - $ - $ 500 $ 500 0% Charges for Current Services 86 - 10,000 10,000 0% 86 - 10,500 10,500 0% Expenditures Salaries and Wages $ 233,146 $ 270,879 $ 308,726 $ 317,416 2.81% Fringe Benefits 66,671 78,630 99,857 76,795 -23.1% Professional & Technical Services 817 911 784 2,000 155.1% Utilities and Maintenance 778 - 1,274 1,274 0% Operations 251 5,283 2,503 5,920 136.52% City Support Services 3,201 3,228 3,425 3,447 0.64% Supplies and Materials - 651 490 490 0% 304,864 359,582 417,059 407,342 -2.33% NET TAX AND GENERAL REVENUE SUPPORTED 304,778 359,582 406,559 396,842 -2.39% PERSONNEL: Number of FTE Positions 3 3 3 3 MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Continue to refine processes for better efficiency of records maintenance. 2. Continue to provide weekly crime statistics and learning additional crime analysis software and mapping tools. 3. Maintain efficiency with report flow to respective agencies. 101 CITY OF HOPKINS FUND 101 – GENERAL FUND FUNCTION: Police PROGRAM: Systems Management PROGRAM SUMMARY: The Systems Management program of the Police Department is under the supervision of the city’s IT department who oversees the maintenance of all police computer system networks, and state communications interfaces. MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Continue to provide exceptional services to all stakeholders. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Expenditures Utilities and Maintenance $ 74,542 $ 79,019 $ 88,283 $ 189,050 114.14% City Support Services 20,532 21,645 22,946 24,192 5.43% Supplies and Materials 5,018 3,238 36,520 36,520 0% 100,092 103,902 147,749 249,762 69.04% NET TAX AND GENERAL REVENUE SUPPORTED 100,092 103,902 147,749 249,762 69.04% PERSONNEL: Number of FTE Positions 0 0 0 0 102 CITY OF HOPKINS FUNCTION: FIRE Revenues and Expenditures Actual Actual Budget Budget Percent 2021 2022 2023 2024 Change Revenues Intergovernmental Revenue $ 148,007 $ 212,168 $ 140,000 $ 202,000 44.29% Licenses, Permits & Fines 4,808 4,497 4,000 4,000 0% Charges for Current Services 4,970 17,169 10,500 10,500 0% Other Revenues 650 2,803 3,500 3,500 0% 158,435 236,637 158,000 220,000 39.24% Expenditures Salaries and Wages $ 657,576 $ 766,134 $ 661,293 $ 641,779 -2.95% Fringe Benefits 369,871 327,976 370,376 440,674 18.98% Professional & Technical Services 26,284 29,301 24,900 25,000 0.4% Utilities and Maintenance 133,361 165,876 129,800 131,187 1.07% Operations 139,469 118,320 86,670 87,200 0.61% City Support Services 250,868 258,059 277,592 298,474 7.52% Supplies and Materials 108,959 98,833 82,760 84,700 2.34% Equipment Allocation 1,442 2,883 - - 0% 1,687,830 1,767,382 1,633,391 1,709,014 4.63% Indirectly Funded Amount 1,529,395 1,530,745 1,475,391 1,489,014 0.92% The Fire Department is made up of two programs. They are Fire Prevention/Suppresion and Emergency Preparedness. 103 CITY OF HOPKINS FUNCTION: Fire PROGRAM: Fire PROGRAM SUMMARY: The Fire Department includes Emergency Medical Services (EMS), Fire Prevention/Suppression programs. The EMS program supports the Police Department in managing responses to medical emergencies. The Fire Department responds to all life threatening situations and when there are no police officers available to respond. Fire suppression is the response to all fires, hazardous materials, special hazards and special rescue incidents in the city and fire prevention is the enforcement of the fire code, and the review and inspection of new construction. It also provides for public education and files reports with the State Fire Marshall on department activity, property loss or death due to fire emergencies. MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Recruitment and Retention of members. 2. Implement a Mental Health and PTSD program for Fire Department Staff. 3. Implement a Staffing plan for the future of HFD. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Intergovernmental Revenue $ 148,007 $ 212,168 $ 140,000 $ 202,000 44.29% Licenses, Permits & Fines 4,808 4,497 4,000 4,000 0% Charges for Current Services 4,970 17,169 10,500 10,500 0% Other Revenues 650 2,803 3,500 3,500 0% 158,435 236,637 158,000 220,000 39.24% Expenditures Salaries and Wages $ 657,576 $ 766,134 $ 661,293 $ 641,779 -2.95% Fringe Benefits 369,871 327,976 370,376 440,674 18.98% Professional & Technical Services 26,284 29,301 24,900 25,000 0.4% Utilities and Maintenance 133,361 165,876 129,800 131,187 1.07% Operations 139,469 118,320 86,670 87,200 0.61% City Support Services 250,868 258,059 277,592 298,474 7.52% Supplies and Materials 108,959 98,833 82,760 84,700 2.34% Equipment Allocation 1,442 2,883 - - 0% 1,687,830 1,767,382 1,633,391 1,709,014 4.63% NET TAX AND GENERAL REVENUE SUPPORTED 1,529,395 1,530,745 1,475,391 1,489,014 0.92% PERSONNEL: Number of FTE Positions 4.1 4.1 5.5 6.0 Volunteer Firefighters 32 32 32 32 PERFORMANCE MEASURES: 2021 2022 2023 2024 Key Measures:Actual Actual Estimated Projected Total Calls (Medical & Fire Suppression) 1,557 1,948 2,258 Not Available Average Response Time (minutes) 4.6 4.6 4.6 Not Available Dollar Loss From Fire Damage $ 442,000 Not Available Not Available Not Available FUND 101 – GENERAL FUND 104 CITY OF HOPKINS FUNCTION: PUBLIC WORKS Revenues and Expenditures Actual Actual Budget Budget Percent 2021 2022 2023 2024 Change Revenues Intergovernmental Revenue $ 185,220 $ 272,448 $ 185,000 $ 190,000 2.7% Licenses, Permits & Fines 4,640 3,450 19,415 19,615 1.03% Charges for Current Services 8,039 10,984 3,150 3,150 0% Other Revenues 13,925 12,343 5,300 10,600 100% 211,824 299,225 212,865 223,365 4.93% Expenditures Salaries and Wages $ 1,674,681 $ 1,621,545 $ 1,666,097 $ 1,761,254 5.71% Fringe Benefits 617,476 675,645 743,099 747,345 0.57% Professional & Technical Services 471,492 692,781 583,000 656,400 12.59% Utilities and Maintenance 382,643 464,915 468,750 495,332 5.67% Operations 48,097 69,542 54,600 80,100 46.7% City Support Services 291,785 288,950 295,004 328,725 11.43% Supplies and Materials 260,583 391,524 378,100 396,350 4.83% Equipment Allocation 5,844 38,996 - - 0% 3,752,601 4,243,898 4,188,650 4,465,506 6.61% Reimbursed Expenditures City Support Services $ (626,227) $ (435,076) $ (556,622) $ (595,252)6.94% (626,227)(435,076)(556,622)(595,252)6.94% Net Total Expenditures 3,126,374 3,808,822 3,632,028 3,870,254 6.56% Indirectly Funded Amount 2,914,550 3,509,597 3,419,163 3,646,889 6.66% 105 CITY OF HOPKINS FUND 101 – GENERAL FUND FUNCTION: Public Works PROGRAM: Buildings PROGRAM SUMMARY: The Building Maintenance Department of Public Works is responsible for the maintenance and repair of all City Buildings. The public works buildings budget covers the entire public works complex. The buildings and equipment are maintained by in house maintenance personnel and the custodial duties by a contract cleaner. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Other Revenues $ - $ 1,045 $ - $ - 0% - 1,045 - - 0% Expenditures Salaries and Wages $ 25,494 $ 25,451 $ 27,556 $ 28,426 3.16% Fringe Benefits 7,860 8,256 10,514 10,840 3.1% Professional & Technical Services 33,890 24,657 25,000 26,200 4.8% Utilities and Maintenance 84,043 63,612 78,700 83,689 6.34% Operations 21,237 21,791 700 21,225 2932.14% City Support Services (64,132)(27,229)(27,230)(26,502)-2.67% Supplies and Materials 6,913 8,925 12,325 13,300 7.91% 115,305 125,463 127,565 157,178 23.21% NET TAX AND GENERAL REVENUE SUPPORTED 115,305 124,418 127,565 157,178 23.21% PERSONNEL: Number of FTE Positions 0.4 0.4 0.4 0.4 MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Maintain PW building to assure a safe and comfortable environment for all City employees at the lowest cost to the taxpayer. 106 CITY OF HOPKINS FUND 101 – GENERAL FUND FUNCTION: Public Works PROGRAM: Equipment Services PROGRAM SUMMARY: The Equipment Services program of the Public Works Department provides maintenance and repair of all City vehicles and equipment. Equipment Services is responsible for writing specifications and the purchasing of City Vehicles. It also is in charge of the disposal of surplus vehicles and equipment. It is the goal of Equipment Services to provide a quality and cost effective service to all cities departments for all their equipment needs. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Charges for Current Services $ 213 $ 236 $ 150 $ 150 0% 213 236 150 150 0% Expenditures Salaries and Wages $ 141,456 $ 164,741 $ 261,469 $ 175,228 -32.98% Fringe Benefits 47,373 48,992 117,085 83,792 -28.43% Professional & Technical Services 8,885 11,618 7,500 8,000 6.67% Utilities and Maintenance 8,853 13,380 10,400 10,700 2.88% Operations 3,608 3,606 13,500 11,100 -17.78% City Support Services (44,254)(30,581)(152,701)(151,355)-0.88% Supplies and Materials 9,001 20,673 9,850 9,850 0% Equipment Allocation - 2,816 - - 0% 174,922 235,245 267,103 147,315 -44.85% NET TAX AND GENERAL REVENUE SUPPORTED 174,709 235,009 266,953 147,165 -44.87% PERSONNEL: Number of FTE Positions 2.35 2.35 2.00 2.00 MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Continue aggressive maintenance and repair of all city equipment. 2. Purchase pickup trucks, log truck and supervisor vehicles as provided in the City’s Equipment Replacement Plan 107 CITY OF HOPKINS FUND 101 – GENERAL FUND FUNCTION: Public Works PROGRAM: Administration PROGRAM SUMMARY: The Administration program of the Public Works Department provides administrative direction, control and support by the Public Works Director, reception and clerical for the following Public Works Department divisions: Engineering Services; Building Services; Equipment Services; Parks/Forestry & Streets/Traffic; Water and Sewer Utilities and Solid Waste Management. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Expenditures Salaries and Wages $ 227,700 $ 201,779 $ 213,748 $ 52,895 -75.25% Fringe Benefits 61,848 64,723 74,070 25,958 -64.95% Professional & Technical Services 3,507 16,095 3,500 3,700 5.71% Utilities and Maintenance 5,914 5,397 6,000 5,067 -15.55% Operations 8,986 9,877 11,400 12,525 9.87% City Support Services (146,920)(118,275)(118,208)(64,722)-45.25% Supplies and Materials 4,478 4,619 3,000 3,200 6.67% 165,513 184,215 193,510 38,623 -80.04% NET TAX AND GENERAL REVENUE SUPPORTED 165,513 184,215 193,510 38,623 -80.04% PERSONNEL: Number of FTE Positions 1.35 1.35 1.68 1.68 MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Southwest Light Rail: protect city interests during construction 2. Continue to analyze and respond to opportunities to save energy and be more environmentally conscious while improving service quality and efficiency. 3. Complete 2024 program of street and utility improvements. 108 CITY OF HOPKINS FUND 101 – GENERAL FUND FUNCTION: Public Works PROGRAM: Engineering PROGRAM SUMMARY: The Engineering Division of the Public Works Department provides engineering services for the City. The Engineering Division provides drafting, surveying, layout, design and other engineering services for the City, as well as maintenance and updating of base maps, as-builts, and other miscellaneous map updating projects. This division also acts as the primary liaison to consultants involved with construction projects. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Licenses, Permits & Fines $ 4,605 $ 3,450 $ 18,000 $ 18,000 0% Charges for Current Services 45 60 - - 0% Other Revenues 9,200 3,700 - - 0% 13,850 7,210 18,000 18,000 0% Expenditures Salaries and Wages $ 163,982 $ 122,519 $ 124,520 $ 140,395 12.75% Fringe Benefits 56,481 46,364 46,741 51,281 9.71% Professional & Technical Services 23,932 26,538 27,000 30,000 11.11% Utilities and Maintenance 2,456 2,242 3,300 1,943 -41.12% Operations 4,973 4,727 13,150 11,650 -11.41% City Support Services (231,205)(113,900)(113,998)(41,391)-63.69% Supplies and Materials 746 1,815 3,000 3,000 0% Equipment Allocation 5,844 36,180 - - 0% 27,209 126,485 103,713 196,878 89.83% NET TAX AND GENERAL REVENUE SUPPORTED 13,359 119,275 85,713 178,878 108.69% PERSONNEL: Number of FTE Positions 1.75 1.75 1.20 1.20 MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Complete first phase of the Central Avenues Street Improvement Project 2. Complete 2024 street surface improvement plan. 3. Oversee implementation of the City’s Capital Improvement Plan 109 CITY OF HOPKINS FUND 101 – GENERAL FUND FUNCTION: Public Works PROGRAM: Streets and Alleys PROGRAM SUMMARY: The Streets Division of the Public Works Department provides maintenance of 55 miles of streets, 30 miles of alleys and 10 parking lots (including parking ramp) within the City for convenient day-to-day use. Also provides street lighting, traffic signs and signals, sidewalk repair, and special event support. Maintenance includes activities such as sweeping, patching, seal coating and curb repair. Major maintenance is scheduled on a 6 year, maintenance district rotation basis. Routine mill/patching/paving is accomplished throughout the City during the summer season. MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Street maintenance utilizing pavement management support information that includes prep seal coat areas and contractual crack sealing. 2. Spring sweeping as weather permits, Mainstreet sweeping every three weeks, residential sweeping (spring, summer and once in the fall). 3. Continued maintenance of storm water drainage systems. 4. Inspect and repair all defective sidewalks in district 5. Preventative patching, repairs to bituminous roadways. 6. Maintain sign and signal change outs, inventory signs, upgrade traffic controls and signals as required. 7. Mainstreet maintenance including flags, refuse, decorations and banners, and streetlight maintenance. 8. Provide traffic control and logistical services for special events such as Raspberry Festival, Mainstreet Days, National Night Out, etc., to support the City goal of promoting and enhancing city events. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Intergovernmental Revenue $ 185,220 $ 206,824 $ 185,000 $ 190,000 2.7% Licenses, Permits & Fines 35 - 1,415 1,615 14.13% Charges for Current Services 3,721 7,646 - - 0% Other Revenues - 2,673 - - 0% 188,976 217,143 186,415 191,615 2.79% Expenditures Salaries and Wages $ 450,121 $ 427,741 $ 382,978 $ 466,724 21.87% Fringe Benefits 186,355 194,902 204,338 233,531 14.29% Professional & Technical Services 166,320 257,118 229,500 289,500 26.14% Utilities and Maintenance 193,586 253,795 250,600 272,500 8.74% Operations 2,784 14,102 5,900 10,250 73.73% City Support Services 24,692 20,845 17,697 (129,693)-832.85% Supplies and Materials 77,134 151,819 123,200 134,700 9.33% 1,100,992 1,320,322 1,214,213 1,277,512 5.21% NET TAX AND GENERAL REVENUE SUPPORTED 912,016 1,103,179 1,027,798 1,085,897 5.65% PERSONNEL: Number of FTE Positions 5.82 5.97 6.88 6.88 110 CITY OF HOPKINS PERFORMANCE MEASURES: 2021 2022 2023 2024 Key Measures:Actual Actual Estimated Projected Miles of streets maintained 55 55 55 55 Crack sealing (square yards) 29,460 32,780 30,000 30,000 Boulevard Trees Planted 66 66 214 75 Number of poles painted/re-painted - 55 55 55 111 CITY OF HOPKINS FUND 101 – GENERAL FUND FUNCTION: Public Works PROGRAM: Snow & Ice Removal PROGRAM SUMMARY: The Snow & Ice Removal program of the Public Works Department provides snow and ice control services of 55 miles of streets, 33 miles of alleys and 9 parking lots (including parking ramp) and economic development properties within the city for convenient day-to-day use, and to provide safe travel and parking conditions. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Expenditures Salaries and Wages $ 110,661 $ 117,103 $ 130,341 $ 158,796 21.83% Fringe Benefits 44,611 56,363 40,338 49,225 22.03% Professional & Technical Services 18,484 18,312 18,000 22,000 22.22% Utilities and Maintenance - 4,633 1,500 1,500 0% Operations - 50 750 750 0% City Support Services 13,033 13,227 14,350 14,981 4.4% Supplies and Materials 43,642 59,540 61,175 61,200 0.04% 230,431 269,228 266,454 308,452 15.76% NET TAX AND GENERAL REVENUE SUPPORTED 230,431 269,228 266,454 308,452 15.76% PERSONNEL: Number of FTE Positions 1.04 1 1 1 MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Complete plowing/ice treatment operations of all city streets, alleys, parking lots and parking ramp within 10 hours. 2. Complete snow removal operations in downtown areas/ramp/parking lots in efficient manner to meet parking/traffic flow demands. 3. Increase snow/ice maintenance activities on residential streets. 4. Utilize snow emergency policy to maximize safety and snow removal efforts, while minimizing resident conflicts. 5. Help ensure safe travel through efficient, environmentally sensitive use of ice control chemicals PERFORMANCE MEASURES: 2021 2022 2023 2024 Key Measures:Actual Actual Estimated Projected Snow Removal (inches of precipitation) 49 90 20 Not Available 112 CITY OF HOPKINS FUND 101 – GENERAL FUND FUNCTION: Public Works PROGRAM: Park Maintenance & Improvements PROGRAM SUMMARY: The Parks division of the Public Works Department provides for the maintenance of developed parks and grounds adjacent to public buildings and right-of-ways, including: seeding, fertilizing and mowing of grass, tree & plantings maintenance, maintenance of all athletic fields and general playgrounds and maintenance of Shady Oak Beach. Maintenance of Co. Rd 3 median flowers and irrigation is provided. Maintenance of picnic facilities and trails, trash and rubbish removal from parks is also included. Open skating and hockey areas are included. Open skating and hockey areas are provided from December through February for outdoor recreational purposes. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Charges for Current Services $ 3,723 $ 2,782 $ 3,000 $ 3,000 0% Other Revenues 4,725 4,625 5,300 10,600 100% 8,448 7,407 8,300 13,600 63.86% Expenditures Salaries and Wages $ 430,723 $ 387,653 $ 397,175 $ 420,809 5.95% Fringe Benefits 158,322 165,712 193,734 177,928 -8.16% Professional & Technical Services 156,315 207,277 214,000 213,500 -0.23% Utilities and Maintenance 64,939 91,183 87,150 87,533 0.44% Operations 3,521 10,442 3,950 7,050 78.48% City Support Services 98,152 93,597 103,993 113,873 9.5% Supplies and Materials 96,765 121,231 115,900 121,600 4.92% 1,008,737 1,077,095 1,115,902 1,142,293 2.36% NET TAX AND GENERAL REVENUE SUPPORTED 1,000,289 1,069,688 1,107,602 1,128,693 1.9% PERSONNEL: Number of FTE Positions 6.76 6.95 5.64 5.64 MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Continue grounds maintenance of all parks including Shady Oak Beach, plus City Hall, 4 well houses, Public Works garage and all other City owned right-of-way. 2. Provide open skating and hockey at the following parks: Valley, Harley Hopkins, Oakes, Central, Interlachen, open skating only at Hilltop and Burnes. 3. Continue to help ensure safe public use of the parks through inspection & maintenance of play equipment, courts, splash pad and facilities PERFORMANCE MEASURES: 2021 2022 2023 2024 Key Measures:Actual Actual Estimated Projected Number of Parks 19 19 19 19 113 CITY OF HOPKINS FUND 101 – GENERAL FUND FUNCTION: Public Works PROGRAM: Forestry PROGRAM SUMMARY: The Forestry Division of the Public Works Department provides for the maintenance of all trees. Through the utilization of arboricultural practices, all trees on public property will be maintained in an acceptable condition or removed as necessary to allow for a healthy environment for the urban forest along with providing safe passage for pedestrian and vehicular traffic. Through utilization of tree inspectors residents will be consulted on tree related problems and advised to the solutions. Reforestation of the urban forest is also an activity of this division. MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Trim 12% of trees on city boulevards. 2. Remove all diseased, dead, dying trees on public property. 3. Thin the public tree ash population by removing poorly sited, declining and poorly formed trees. 4. Manage an effective data base record keeping system that tracks forestry activities to better manage and maintain public trees. 5. Provide for prompt customer service on requests for trimming and tree consultation 6. Continue new tree planting through direct purchase, Hennepin County/Tree Trust programs and grants FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Intergovernmental Revenue $- $ 65,624 $- $-0% Charges for Current Services 337 260 -- 0% Other Revenues -300 -- 0% 337 66,184 - - 0% Expenditures Salaries and Wages $ 124,544 $ 174,558 $ 128,310 $ 317,981 147.82% Fringe Benefits 54,626 90,333 56,279 114,790 103.97% Professional & Technical Services 60,159 131,166 58,500 63,500 8.55% Utilities and Maintenance 22,852 30,673 31,100 32,400 4.18% Operations 2,988 4,947 5,250 5,550 5.71% City Support Services 16,192 16,190 14,479 18,282 26.27% Supplies and Materials 21,904 22,902 49,650 49,500 -0.3% 303,265 470,769 343,568 602,003 75.22% NET TAX AND GENERAL REVENUE SUPPORTED 302,928 404,585 343,568 602,003 75.22% PERSONNEL: Number of FTE Positions 1.46 1.54 1.69 1.69 PERFORMANCE MEASURES: 2021 2022 2023 2024 Key Measures:Actual Actual Estimated Projected Linear miles of Blvd streets to manage 55 55 55 55 Public trees planted (reforestation/restoration) 66 66 214 75 114 CITY OF HOPKINS FUNCTION: RECREATION BUDGET Revenues and Expenditures Actual Actual Budget Budget Percent 2021 2022 2023 2024 Change Expenditures Salaries and Wages $ 5,156 $ 5,830 $ 6,141 $ - -100% Fringe Benefits 1,624 1,853 2,305 - -100% Professional & Technical Services 299,301 220,051 295,000 265,000 -10.17% Utilities and Maintenance 749 - 1,200 - -100% City Support Services 2,412 2,481 2,348 - -100% 309,242 230,215 306,994 265,000 -13.68% Indirectly Funded Amount 309,242 230,215 306,994 265,000 -13.68% The Recreation Department is made up of five main programs. They are Playground, Ice Rink, Park Services, Joint Recreation and Skate Park. 115 CITY OF HOPKINS FUNCTION: Recreation PROGRAM: Joint Recreation PROGRAM SUMMARY: Programs for all ages are provided through the Joint Recreation division. Youth classes are offered in over 15 areas of interest including tennis, golf, swimming, ball skills, and arts & crafts. Youth sports leagues are offered in basketball and soccer. Adult classes are offered in several areas of interest, and team sports are offered in soccer, softball, basketball, volleyball, hockey, broomball and football. In addition, the joint recreation division oversees the operation of Shady Oak Beach, attended by over 30,000 people each summer. MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Continue to develop partnerships in order to expand youth programming opportunities 2. Hire and train attendants to supervise park services at Burnes, Oakes and Valley Parks 3. Provide staff to supervise outdoor ice rinks at 13 locations in Hopkins and Minnetonka from mid-December through mid-February 4. Continue summer playground program for children at 11 locations in Hopkins and Minnetonka. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Expenditures Professional & Technical Services $ 299,301 $ 220,051 $ 295,000 $ 265,000 -10.17% 299,301 220,051 295,000 265,000 -10.17% NET TAX AND GENERAL REVENUE SUPPORTED 299,301 220,051 295,000 265,000 -10.17% PERSONNEL: Number of Part-time positions 90 90 90 90 FUND 101 - GENERAL FUND 116 CITY OF HOPKINS FUNCTION: Recration PROGRAM: Overpass Skate Park PROGRAM SUMMARY: The Overpass program provided skate boarders, bikers, and inline skate athletes, 10 years of age or older, with a safe, fun, and challenging place to gather and practice their sport. The Overpass creates a healthy recreational opportunity primarily for youth, and young adults. The Overpass is a seasonal operation, and one of only a few tier II aggressive skate parks in the state of Minnesota. This unique park attracted a regional population in addition to serving the residents of Hopkins. MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. N/A - The Overpass Skate Park was closed in 2023. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Expenditures Salaries and Wages $ 5,156 $ 5,830 $ 6,141 $ - -100% Fringe Benefits 1,624 1,853 2,305 - -100% Utilities and Maintenance 749 - 1,200 - -100% City Support Services 2,412 2,481 2,348 - -100% 9,941 10,164 11,994 - -100% NET TAX AND GENERAL REVENUE SUPPORTED 9,941 10,164 11,994 - -100% PERSONNEL: Number of FTE Positions 0.05 0.05 0.05 0.05 FUND 101 - GENERAL FUND 117 CITY OF HOPKINS FUNCTION: ACTIVITY CENTER Revenues and Expenditures Actual Actual Budget Budget Percent 2021 2022 2023 2024 Change Revenues Charges for Current Services $ 68,868 $ 104,901 $ 94,300 $ 118,500 25.66% Other Revenues 11,382 16,481 11,000 14,000 27.27% 80,250 121,382 105,300 132,500 25.83% Expenditures Salaries and Wages $ 213,924 $ 242,358 $ 238,567 $ 279,621 17.21% Fringe Benefits 4,594 94,926 88,590 104,605 18.08% Professional & Technical Services 31,445 61,414 50,000 63,700 27.4% Utilities and Maintenance 47,632 31,159 41,720 41,189 -1.27% Operations 9,085 12,039 12,525 14,150 12.97% City Support Services 16,675 28,914 33,875 31,619 -6.66% Supplies and Materials 16,816 15,721 20,914 19,450 -7% Equipment Allocation 21,527 1,380 - - 0% 361,698 487,911 486,191 554,334 14.02% Indirectly Funded Amount 281,448 366,529 380,891 421,834 10.75% The Activity Center Department is made up of two programs. They are Community Use and Maintenance. 118 CITY OF HOPKINS FUNCTION: Activity Center PROGRAM: Programming PROGRAM SUMMARY: The Activity Center Community Use program provides a facility for residents to use for active or passive activities. Staff coordinates all users of the Activity Center. The Hopkins Activity Center also implements and coordinates the Senior Adult Program, which is geared towards the over 50 Hopkins population. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Charges for Current Services $ 68,868 $ 104,901 $ 94,300 $ 118,500 25.66% Other Revenues 11,382 16,481 11,000 14,000 27.27% 80,250 121,382 105,300 132,500 25.83% Expenditures Salaries and Wages $ 196,315 $ 222,932 $ 219,588 $ 259,902 18.36% Fringe Benefits (973) 88,855 81,281 97,069 19.42% Professional & Technical Services 31,103 61,414 49,300 63,000 27.79% Utilities and Maintenance 351 803 2,350 2,211 -5.91% Operations 9,085 12,039 12,525 14,150 12.97% City Support Services 5,204 7,065 10,817 11,164 3.21% Supplies and Materials 12,178 15,398 14,500 13,500 -6.9% Equipment Allocation 21,527 1,380 - - 0% 274,790 409,886 390,361 460,996 18.09% NET TAX AND GENERAL REVENUE SUPPORTED 194,540 288,504 285,061 328,496 15.24% PERSONNEL: Number of FTE Positions 2.8 2.8 2.3 2.3 MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Market the Hopkins Activity Center to the over 50 Hopkins population, especially through electronic media. 2. Work with the Hopkins festivals and special events committees to promote events for the over 50 population FUND 101 - GENERAL FUND 119 CITY OF HOPKINS FUNCTION: Activity Center PROGRAM: Maintenance PROGRAM SUMMARY: The Building Maintenance Department of Public Works is responsible for the maintenance and repair of all City Buildings. The Activity Center maintenance budget covers the Hopkins Activity Center. In house maintenance personnel and part time cleaning personnel maintain this building. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Expenditures Salaries and Wages $ 17,609 $ 19,426 $ 18,979 $ 19,719 3.9% Fringe Benefits 5,567 6,071 7,309 7,536 3.11% Professional & Technical Services 342 - 700 700 0% Utilities and Maintenance 47,281 30,356 39,370 38,978 -1% City Support Services 11,471 21,849 23,058 20,455 -11.29% Supplies and Materials 4,638 323 6,414 5,950 -7.23% 86,908 78,025 95,830 93,338 -2.6% NET TAX AND GENERAL REVENUE SUPPORTED 86,908 78,025 95,830 93,338 -2.6% PERSONNEL: Number of FTE Positions 0.2 0.2 0.2 0.2 MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Maintain Activity Center building to assure a safe and comfortable environment for its employees and patrons of the facility FUND 101 - GENERAL FUND 120 CITY OF HOPKINS FUNCTION: PLANNING Revenues and Expenditures Actual Actual Budget Budget Percent 2021 2022 2023 2024 Change Revenues Licenses, Permits & Fines $ 1,315 $ 4,418 $ 1,000 $ 2,000 100% Charges for Current Services (1,860) 10,200 1,000 - -100% Other Revenues - 47 - - 0% (545) 14,665 2,000 2,000 0% Expenditures Salaries and Wages $ 133,231 $ 161,212 $ 121,278 $ 145,233 19.75% Fringe Benefits 34,658 32,319 45,476 54,131 19.03% Professional & Technical Services 35,208 33,274 - 20,000 0% Utilities and Maintenance 164 193 - 211 0% Operations 5,360 7,431 17,500 17,500 0% City Support Services 1,267 1,261 1,339 1,329 -0.75% Supplies and Materials 202 635 1,000 1,500 50% 210,090 236,325 186,593 239,904 28.57% Reimbursed Expenditures City Support Services $ (20,000) $ (15,751) $ (15,751) $ (43,657)177.17% (20,000)(15,751)(15,751)(43,657)177.17% Net Total Expenditures 190,090 220,574 170,842 196,247 14.87% Indirectly Funded Amount 190,635 205,909 168,842 194,247 15.05% The Planning and Economic Development Department is made up of three programs. They are Zoning Activities & Enforcement, Sign & Fence Permits and Miscellaneous Planning. 121 CITY OF HOPKINS FUNCTION: Planning and Zoning PROGRAM: Zoning Activities, Planning & Enforcement PROGRAM SUMMARY: The Zoning Activities & Enforcement Program of the Planning & Economic Development Department provides administration and enforcement of locally approved Zoning Ordinance and Comprehensive Plan. Provides administration and inspection of signs and fences and prepares various planning documents and reports necessary to ensure orderly development/redevelopment of City. MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Continue implementing the new zoning code 2. Process land use, sign and fence permit application, and respond to customer’s needs in a timely manner 3. Provide staff assistance to Planning Commission & expertise to the City Council FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Licenses, Permits & Fines $ 1,315 $ 4,418 $ 1,000 $ 2,000 100% Charges for Current Services (1,860) 10,200 1,000 - -100% Other Revenues - 47 - - 0% (545) 14,665 2,000 2,000 0% Expenditures Salaries and Wages $ 133,231 $ 161,212 $ 121,278 $ 145,233 19.75% Fringe Benefits 34,658 32,319 45,476 54,131 19.03% Professional & Technical Services 35,208 33,274 - 20,000 0% Utilities and Maintenance 164 193 - 211 0% Operations 5,360 7,431 17,500 17,500 0% City Support Services (18,733)(14,490)(14,412)(42,328)193.7% Supplies and Materials 202 635 1,000 1,500 50% 190,090 220,574 170,842 196,247 14.87% NET TAX AND GENERAL REVENUE SUPPORTED 190,635 205,909 168,842 194,247 15.05% PERSONNEL: Number of FTE Positions 1.35 1.35 1.35 1.35 PERFORMANCE MEASURES: 2021 2022 2023 2024 Key Measures:Actual Actual Estimated Projected Estimated Market Value of Median Value Home $ 315,000 $ 361,000 $ 369,300 $ 380,000 Estimated Market Value of Vacant Land (in millions)7.3 14.1 11.8 10.0 Increase in Total Market Value 6.1%10.2%5.6%3.0% FUND 101 – GENERAL FUND 122 CITY OF HOPKINS FUNCTION: COMMUNITY DEVELOPMENT Revenues and Expenditures Actual Actual Budget Budget Percent 2021 2022 2023 2024 Change Expenditures Salaries and Wages $ 80,329 $ 84,236 $ 89,064 $ 91,130 2.32% Fringe Benefits 22,789 26,452 30,078 30,525 1.49% Professional & Technical Services 569 1,184 2,500 2,500 0% Operations 2,158 2,867 3,750 3,700 -1.33% City Support Services 428 430 456 458 0.44% Supplies and Materials 529 1,008 1,000 1,000 0% 106,802 116,177 126,848 129,313 1.94% Indirectly Funded Amount 106,802 116,177 126,848 129,313 1.94% The Community Deveopment budget accounts for expenditures used to promote and enhance the community of Hopkins. 123 CITY OF HOPKINS FUNCTION: Community Development PROGRAM: Community Development PROGRAM SUMMARY: Promotion and development of housing programs and activities for City property owners and residents. Staff support of housing programs such as 1st Time Home Buyer Mortgage Program, Image Awards, Housing Improvement Areas and Livable Communities Program. MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Continue promotion and support of various housing programs and initiatives 2. Investigate and prepare funding application for redevelopment projects from sources including Hennepin County Transit Orientated Development (TOD) program and Met Council Livable Communities Demonstration Account. 3. Continue to be a City of Hopkins representative to Hopkins Apartment Managers’ Association, Southwest Light Rail Transit Technical Implementation Committee, Blake Road Corridor Collaborative, Hopkins Business & Civic Association, School & Community Partnerships and other collaborative efforts FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Expenditures Salaries and Wages $ 80,329 $ 84,236 $ 89,064 $ 91,130 2.32% Fringe Benefits 22,789 26,452 30,078 30,525 1.49% Professional & Technical Services 569 1,184 2,500 2,500 0% Operations 2,158 2,867 3,750 3,700 -1.33% City Support Services 428 430 456 458 0.44% Supplies and Materials 529 1,008 1,000 1,000 0% 106,802 116,177 126,848 129,313 1.94% NET TAX AND GENERAL REVENUE SUPPORTED 106,802 116,177 126,848 129,313 1.94% PERSONNEL: Number of FTE Positions 0.85 0.85 0.85 0.85 FUND 101 – GENERAL FUND 124 CITY OF HOPKINS FUNCTION: STATE CHEMICAL ASSESSMENT Revnues and Expenditures Special Revenue Fund 203 Actual Actual Budget Budget Percent 2021 2022 2023 2024 Change Revenues Intergovernmental Revenue $ 74,236 $ 28,720 $ - $ - 0% Other Revenues - - 65,000 65,000 0% Total Revenues $ 74,236 $ 28,720 $ 65,000 $ 65,000 0% Expenditures Salaries and Wages $ 26,393 $ 24,905 $ 38,752 $ 38,752 0% Fringe Benefits 1,239 959 - - 0% Professional & Technical Services 4,427 322 2,150 2,150 0% Utilities and Maintenance 3,433 7,627 5,141 5,141 0% Operations 24,314 5,689 10,623 10,623 0% City Support Services 3,120 1,994 1,994 1,994 0% Supplies and Materials 9,624 12,854 6,340 6,340 0% Equipment Allocation 585 - - - 0% Total Expenditures $ 73,135 $ 54,350 $ 65,000 $ 65,000 0% Excess (deficiency) of revenues over expenditures (1,101) 25,630 - - 0% 125 CITY OF HOPKINS FUNCTION: State Chemical Assessment Team PROGRAM: State Chemical Assessment Team PROGRAM SUMMARY: The State Chemical Assessment Team program provides emergency response for assessment of chemical hazards for the State of Minnesota and maintenance of state owned equipment for emergency response and training of personnel. Responding as requested by the State Duty Officer to the counties of Hennepin, Scott, Carver, McLeod and Renville. The State of Minnesota will reimburse the City for up to $65,000 per year for the training of personnel, maintenance of equipment, and purchase of supplies and equipment. MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. To continue to train to members on all aspects of chemical response. 2. Prepare the team to respond to all types of emergencies, including hazardous materials and civil unrest. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Intergovernmental Revenue $ 74,236 $ 28,720 $ - $ - 0% Other Revenues - - 65,000 65,000 0% 74,236 28,720 65,000 65,000 0% Expenditures Salaries and Wages $ 26,393 $ 24,905 $ 38,752 $ 38,752 0% Fringe Benefits 1,239 959 - - 0% Professional & Technical Services 4,427 322 2,150 2,150 0% Utilities and Maintenance 3,433 7,627 5,141 5,141 0% Operations 24,314 5,689 10,623 10,623 0% City Support Services 3,120 1,994 1,994 1,994 0% Supplies and Materials 9,624 12,854 6,340 6,340 0% Equipment Allocation 585 - - - 0% 73,135 54,350 65,000 65,000 0% NET TAX AND GENERAL REVENUE SUPPORTED (1,101) 25,630 - - 0% PERSONNEL: Number of FTE Positions 0 0 0 0 FUND 203 – CHEMICAL ASSESSMENT TEAM FUND 126 CITY OF HOPKINS FUNCTION: ECONOMIC AND COMMUNITY DEVELOPMENT Revenues and Expenditures Special Revenue Fund 204 Actual Actual Budget Budget Percent 2021 2022 2023 2024 Change Revenues Property Taxes $ 377,726 $ 379,175 $ 451,531 $ 487,653 8% Intergovernmental Revenue - 112,702 - - 0% Licenses, Permits & Fines 31,570 13,953 100,000 50,000 -50% Charges for Current Services 533,876 - - - 0% Interest on Investments 5,046 3,327 - 53 0% Other Revenues 7,226 2,000 - - 0% Total Revenues $ 955,444 $ 511,157 $ 551,531 $ 537,706 -2.51% Expenditures Salaries and Wages $ 190,619 $ 210,910 $ 219,692 $ 235,412 7.16% Fringe Benefits 65,718 73,747 75,205 81,500 8.37% Professional & Technical Services 52,614 34,869 101,186 67,850 -32.95% Utilities and Maintenance 758 736 1,000 - -100% Operations 13,823 126,659 23,386 116,100 396.45% City Support Services 27,089 35,507 35,567 38,216 7.45% Supplies and Materials 565,676 26,370 3,200 1,200 -62.5% Other Financing Uses 30,000 30,000 60,000 30,000 -50% Total Expenditures $ 946,297 $ 538,798 $ 519,236 $ 570,278 9.83% Reimbursed Expenditures City Support Services $(40,000) $(40,000) $ - $(50,000)0% Total Reimbursed Expenditures $(40,000) $(40,000) $ - $(50,000)0% Net Total Expenditures $ 906,297 $ 498,798 $ 519,236 $ 520,278 0.2% Excess (deficiency) of revenues over expenditures (49,147)(12,359)(32,295)(17,428)-46.03% 127 CITY OF HOPKINS FUNCTION: Economic Development PROGRAM: Project Development and Coordination PROGRAM SUMMARY: Undertake development activities not directly funded by specific project budgets. Meet with developers, property owners and business tenants to review possible redevelopment/development activities. Recruit desirable businesses to locate in Hopkins. Explore developer incentives aimed at promoting sustainability and active living. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Property Taxes $ 377,726 $ 379,175 $ 451,531 $ 487,653 8% Licenses, Permits & Fines 31,570 13,953 100,000 50,000 -50% Charges for Current Services 533,831 - - - 0% Interest on Investments 5,046 3,327 - 53 0% Other Revenues 7,226 - - - 0% 955,399 396,455 551,531 537,706 -2.51% Expenditures Salaries and Wages $ 85,958 $ 95,624 $ 101,577 $ 108,106 6.43% Fringe Benefits 29,721 34,414 35,076 37,880 7.99% Professional & Technical Services 43,653 10,503 26,200 25,000 -4.58% Utilities and Maintenance 758 736 1,000 - -100% Operations 5,295 8,479 10,236 6,100 -40.41% City Support Services 10,558 14,311 14,339 15,252 6.37% Supplies and Materials 565,676 26,370 3,200 1,200 -62.5% Other Financing Uses - 30,000 30,000 30,000 0% 741,619 220,437 221,628 223,538 0.86% NET TAX AND GENERAL REVENUE SUPPORTED (213,780)(176,018)(329,903)(314,168)-4.77% PERSONNEL: Number of FTE Positions 0.95 0.95 0.95 0.95 MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Offer Commercial Façade Grant Program 2. Promote Hopkins to development/business community 3. Facilitate redevelopment projects as direct by the City Council FUND 204 - ECONOMIC DEVELOPMENT FUND 128 CITY OF HOPKINS FUNCTION: Economic Development PROGRAM: Tax Increment Financing Program PROGRAM SUMMARY: Undertake miscellaneous development activities funded through tax increment districts. Administer all districts. MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Ensure districts are meeting legal and statutory requirements 2. Continue to monitor all districts 3. Coordinate development activities within districts FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Expenditures Salaries and Wages $ 58,283 $ 61,725 $ 65,605 $ 69,988 6.68% Fringe Benefits 19,374 21,259 21,778 23,535 8.07% Professional & Technical Services 2,149 - 2,986 2,000 -33.02% City Support Services (31,594)(28,838) 11,183 (37,829)-438.27% 48,212 54,146 101,552 57,694 -43.19% NET TAX AND GENERAL REVENUE SUPPORTED 48,212 54,146 101,552 57,694 -43.19% PERSONNEL: Number of FTE Positions 0.55 0.55 0.55 0.55 FUND 204 - ECONOMIC DEVELOPMENT FUND 129 CITY OF HOPKINS FUNCTION: Economic Development PROGRAM: Community Development Activity PROGRAM SUMMARY: Promote the City of Hopkins by building on assets, including the small town feel, walkability and Hopkins as a destination. Explore ways to enhance the sense of place through public art and directional signage. MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Develop a marketing strategy that supports business, education and the arts 2. Support Hopkins Artstreet FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Intergovernmental Revenue $ - $ 112,702 $ - $ - 0% Charges for Current Services 45 - - - 0% Other Revenues - 2,000 - - 0% 45 114,702 - - 0% Expenditures Salaries and Wages $ 46,378 $ 53,561 $ 52,510 $ 57,318 9.16% Fringe Benefits 16,623 18,074 18,351 20,085 9.45% Professional & Technical Services 6,812 24,366 72,000 40,850 -43.26% Operations 8,528 118,180 13,150 110,000 736.5% City Support Services 8,125 10,034 10,045 10,793 7.45% Other Financing Uses 30,000 - 30,000 - -100% 116,466 224,215 196,056 239,046 21.93% NET TAX AND GENERAL REVENUE SUPPORTED 116,421 109,513 196,056 239,046 21.93% PERSONNEL: Number of FTE Positions 0.5 0.5 0.5 1.0 FUND 204 - ECONOMIC DEVELOPMENT FUND 130 CITY OF HOPKINS FUNCTION: PARKING Revenues and Expenditures Special Revenue Fund 214 Actual Actual Budget Budget Percent 2021 2022 2023 2024 Change Revenues Intergovernmental Revenue $ - $ 65,000 $ - $ - 0% Licenses, Permits & Fines 12,507 11,872 10,000 12,000 20% Charges for Current Services 80,634 89,365 133,000 113,000 -15.04% Total Revenues $ 93,141 $ 166,237 $ 143,000 $ 125,000 -12.59% Expenditures Salaries and Wages $ 74,296 $ 74,841 $ 71,853 $ 83,185 15.77% Fringe Benefits 32,310 34,427 35,644 42,150 18.25% Professional & Technical Services 12,252 2,386 6,150 1,150 -81.3% Utilities and Maintenance 13,141 21,058 10,750 1,000 -90.7% Operations 695 247 750 500 -33.33% City Support Services 26,639 29,827 31,863 31,909 0.14% Supplies and Materials 2,611 1,157 1,600 - -100% Total Expenditures $ 161,944 $ 163,943 $ 158,610 $ 159,894 0.81% Excess (deficiency) of revenues over expenditures 68,803 (2,294) 15,610 34,894 123.54% The Parking Fund records the receipt of parking permits and parking fines. The revenues are used to offset the maintenance cost of the parking lots and parking ramp and to fund the parking enforcement officer. 131 CITY OF HOPKINS FUND 214 – PARKING FUND FUNCTION: Parking PROGRAM: Parking Enforcement PROGRAM SUMMARY: Manage and enforce parking rules and regulations. Ensure that parking is available for customers and parking rules are followed. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Intergovernmental Revenue $ - $ 65,000 $ - $ - 0% Licenses, Permits & Fines 12,507 11,872 10,000 12,000 20% 12,507 76,872 10,000 12,000 20% Expenditures Salaries and Wages $ 46,390 $ 47,312 $ 49,055 $ 51,684 5.36% Fringe Benefits 21,472 22,194 24,929 26,855 7.73% Professional & Technical Services 279 - 75 75 0% Utilities and Maintenance 1,951 8,052 1,250 1,000 -20% Operations 695 247 750 500 -33.33% City Support Services 10,653 12,715 14,942 12,179 -18.49% Supplies and Materials 503 1,072 600 - -100% 81,943 91,592 91,601 92,293 0.76% NET TAX AND GENERAL REVENUE SUPPORTED 69,436 14,720 81,601 80,293 -1.6% PERSONNEL: Number of FTE Positions 0.0725 0.0725 0.0725 0.0725 MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Monitor the effects of current parking enforcement efforts and recommend changes as needed. 2. Continue to accurately account for fine revenues that result from parking enforcement. 132 CITY OF HOPKINS FUND 214 – PARKING FUND FUNCTION: Parking PROGRAM: Parking Operations PROGRAM SUMMARY: Implement and manage parking recommendations by the City Council and the Parking Committee and follow-up on any questions by the general public. Provide information to the Parking Committee and the City Council on items of operation. Manage the parking as to provide the most convenient parking for customers. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Charges for Current Services $ 80,634 $ 89,365 $ 133,000 $ 113,000 -15.04% 80,634 89,365 133,000 113,000 -15.04% Expenditures Salaries and Wages $ 27,906 $ 27,529 $ 22,798 $ 31,501 38.17% Fringe Benefits 10,838 12,233 10,715 15,295 42.74% Professional & Technical Services 2,573 369 1,075 1,075 0% City Support Services 1,166 1,870 1,876 4,013 113.91% Supplies and Materials 53 85 - - 0% 42,536 42,086 36,464 51,884 42.29% NET TAX AND GENERAL REVENUE SUPPORTED (38,098)(47,279)(96,536)(61,116)-36.69% PERSONNEL: Number of FTE Positions 0.4 0.4 0.4 0.4 MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Inspect and maintain parking ramp as needed. 2. Complete ramp condition assessment and revise long-range plan. 133 CITY OF HOPKINS FUND 214 – PARKING FUND FUNCTION: Parking PROGRAM: Parking Ramp PROGRAM SUMMARY: Proper handling of all matters related to the operation and administration of the leased parking system for the ramp. Implement recommendations by the City Council and the Parking Committee and follow-up on any questions by the general public. Provide information to the Parking Committee and the City Council on items of operation. Manage the parking as to provide the most convenient parking for customers. MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Review funding options for future maintenance of parking ramp. 2. Maintain and improve parking ramp as needed. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Expenditures Professional & Technical Services $ 9,400 $ 2,017 $ 5,000 $ - -100% Utilities and Maintenance 11,190 13,006 9,500 - -100% City Support Services 14,820 15,242 15,045 15,717 4.47% Supplies and Materials 2,055 - 1,000 - -100% 37,465 30,265 30,545 15,717 -48.54% NET TAX AND GENERAL REVENUE SUPPORTED 37,465 30,265 30,545 15,717 -48.54% PERSONNEL: Number of FTE Positions 0 0 0 0 134 CITY OF HOPKINS FUNCTION: HOPKINS RACE & EQUITY INITATIVE Revenues and Expenditures Special Revenue Fund 216 Actual Actual Budget Budget Percent 2021 2022 2023 2024 Change Revenues Other Revenues $ 4,000 $ 6,000 $ 6,000 $ 6,000 0% Total Revenues $ 4,000 $ 6,000 $ 6,000 $ 6,000 0% Expenditures Professional & Technical Services $ 4 $ 756 $ 1,500 $ 1,500 0% Operations 1,500 - 4,500 4,500 0% Supplies and Materials 129 - - - 0% Total Expenditures $ 1,633 $ 756 $ 6,000 $ 6,000 0% Excess (deficiency) of revenues over expenditures (2,367)(5,244) - - 0% “Is White Privilege Real or Imagined” community conversation 135 CITY OF HOPKINS FUNCTION: Hopkins Race & Equity Initiative PROGRAM: Hopkins Race & Equity Initiative PROGRAM SUMMARY: The Hopkins Race and Equity Initiative is a collaborative effort creating opportunities to increase awareness and understanding of race, equity and diversity and promoting a sense of community that welcomes and values all residents. MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Continue to host community events to promote race equity. 2. Continue relationships with the Joint Community Policing Program, Multicultural Advisory Committee and the Government Alliance on Racial Equity. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Other Revenues $ 4,000 $ 6,000 $ 6,000 $ 6,000 0% 4,000 6,000 6,000 6,000 0% Expenditures Professional & Technical Services $ 4 $ 756 $ 1,500 $ 1,500 0% Operations 1,500 - 4,500 4,500 0% Supplies and Materials 129 - - - 0% 1,633 756 6,000 6,000 0% NET TAX AND GENERAL REVENUE SUPPORTED (2,367)(5,244) - - 0% PERSONNEL: Number of FTE Positions 0 0 0 0 FUND 216 – HOPKINS RACE & EQUITY INITATIVE FUND (HREI) 136 CITY OF HOPKINS FUNCTION: COMMUNICATIONS Revenues and Expenditures Special Revenue Fund 217 Actual Actual Budget Budget Percent 2021 2022 2023 2024 Change Revenues Charges for Current Services $ 79 $ - $ - $ - 0% Franchise Fees 216,584 200,222 233,000 230,000 -1.29% Total Revenues $ 216,663 $ 200,222 $ 233,000 $ 230,000 -1.29% Expenditures Salaries and Wages $ 91,883 $ 104,954 $ 122,441 $ 127,766 4.35% Fringe Benefits 34,773 36,202 40,630 45,357 11.63% Professional & Technical Services 38,817 22,591 30,521 37,250 22.05% Utilities and Maintenance 1,000 1,089 900 900 0% Operations 33,758 32,546 37,478 40,250 7.4% City Support Services 15,767 17,892 18,126 20,764 14.55% Supplies and Materials 202 731 - 700 0% Equipment Allocation - - 3,500 3,500 0% Other Financing Uses 50,000 50,000 40,000 5,000 -87.5% Total Expenditures $ 266,200 $ 266,005 $ 293,596 $ 281,487 -4.12% Excess (deficiency) of revenues over expenditures 49,537 65,783 60,596 51,487 -15.03% The Communication Fund (formerly known as the Cable fund) records the City's share of a five city joint venture cable TV franchise administered under theSouthwest Suburban Cable Commision. 137 CITY OF HOPKINS FUNCTION: Communications PROGRAM: Communication PROGRAM SUMMARY: Provide two-way communication between the City and its residents, employees and businesses; its civic, service, and fraternal organizations; and other communities and government agencies. Written, verbal and visual communication tools. MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: Communications: 1. Promote City events, large and small. 2. Work on engaging and reaching all community members. Newsletters: 3. City Goal 3: Take it to Them - Engage the Rental Community of Hopkins. 4. Increase newsletter distribution to rental properties. Web and Messaging: 5. City Goal 1, Explore improved service delivery through e-commerce: 6. Increase interactivity on web site through one or more of the following: Update website to make more accessible for all. Customer Response system. Ability to fill out forms on the website. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Charges for Current Services $ 79 $ - $ - $ - 0% Franchise Fees 216,584 200,222 233,000 230,000 -1.29% 216,663 200,222 233,000 230,000 -1.29% Expenditures Salaries and Wages $ 91,883 $ 104,954 $ 122,441 $ 127,766 4.35% Fringe Benefits 34,773 36,202 40,630 45,357 11.63% Professional & Technical Services 38,817 22,591 30,521 37,250 22.05% Utilities and Maintenance 1,000 1,089 900 900 0% Operations 33,758 32,546 37,478 40,250 7.4% City Support Services 15,767 17,892 18,126 20,764 14.55% Supplies and Materials 202 731 - 700 0% Equipment Allocation - - 3,500 3,500 0% Other Financing Uses 50,000 50,000 40,000 5,000 -87.5% 266,200 266,005 293,596 281,487 -4.12% NET TAX AND GENERAL REVENUE SUPPORTED 49,537 65,783 60,596 51,487 -15.03% PERSONNEL: Number of FTE Positions 1 1 1 1 FUND 217 – COMMUNICATIONS FUND 138 CITY OF HOPKINS FUNCTION: DEPOT COFFEE HOUSE Revenue and Expenditures Special Revenue Fund 219 Actual Actual Budget Budget Percent 2021 2022 2023 2024 Change Revenues Intergovernmental Revenue $ 19,500 $ 19,500 $ 19,500 $ - -100% Charges for Current Services 123,964 163,957 188,224 64,332 -65.82% Other Revenues 20,025 20,620 20,500 79,500 287.8% Inter-Fund Transfers 20,000 20,000 20,000 60,000 200% Total Revenues $ 183,489 $ 224,077 $ 248,224 $ 203,832 -17.88% Expenditures Salaries and Wages $ 119,309 $ 154,753 $ 130,112 $ 105,000 -19.3% Fringe Benefits 33,572 55,709 51,317 35,857 -30.13% Professional & Technical Services 11,331 15,454 10,250 4,250 -58.54% Utilities and Maintenance 9,174 10,463 8,850 8,600 -2.82% Operations 7,034 8,855 4,750 5,800 22.11% City Support Services 9,198 3,174 2,645 19,125 623.06% Supplies and Materials 38,105 55,351 55,300 5,200 -90.6% Total Expenditures $ 227,723 $ 303,759 $ 263,224 $ 183,832 -30.16% Excess (deficiency) of revenues over expenditures 44,234 79,682 15,000 (20,000)-233.33% The Depot Coffee House Fund accounts for the operations of the Youth Center, a chemical free environment for area teens to socialize and the operations of the Coffee House which provides a service to the Youth and those on the regional trail system. 139 CITY OF HOPKINS FUNCTION: Depot Coffee House PROGRAM: Depot Youth Project PROGRAM SUMMARY: Depot Mission To provide a place of community and learning in which student involvement and youth development are encouraged in a chemically-free environment Depot Youth Project staffing and programs are funded primarily through admission fees, rentals, gifts and grants. The Depot programs are intended to offer area youth creativity and leadership opportunities, strengthen youth involvement in community activities, and nurture their growth and development as citizens through interaction with peers, the public, and community partners. The Depot Board and The Partners Advisory Team, consisting of students, community members, community business partners, City, Hopkins School District, Depot Youth Foundation and Three Rivers Park District representatives, guide and support site and programming decisions.. The facility/grounds serve as a Trailhead for Three Rivers Park District and the coffee house which operates 7 days a week is an amenity enjoyed by local residents as well as trail riders/walkers. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Intergovernmental Revenue $ 19,500 $ 19,500 $ 19,500 $--100% Charges for Current Services 54,667 57,456 53,400 50,000 -6.37% Other Revenues 20,025 20,620 20,500 79,500 287.8% Inter-Fund Transfers 20,000 20,000 20,000 60,000 200% 114,192 117,576 113,400 189,500 67.11% Expenditures Salaries and Wages $ 73,330 $ 78,566 $ 78,112 $ 105,000 34.42% Fringe Benefits 30,663 33,202 35,857 35,857 0% Professional & Technical Services 2,426 5,977 1,250 4,250 240% Utilities and Maintenance 9,174 10,168 8,600 8,600 0% Operations 6,459 8,205 3,600 5,800 61.11% City Support Services 2,680 3,174 2,645 9,575 262% Supplies and Materials 585 1,679 -5,200 0% 125,317 140,971 130,064 174,282 34% NET TAX AND GENERAL REVENUE SUPPORTED 11,125 23,395 16,664 (15,218)-191.32% PERSONNEL: Number of FTE Positions 1.0 1.0 1.0 1.0 MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Sustain welcoming and chemical free venue for community youth and other gatherings. 2. Continue staffing 2 – 3 night a week year -round youth events programming at the Depot. 3. Support additional youth-initiated projects. 4. Provide learning lab for Business/Marketing classes at Hopkins High School. 5. Promote partnerships with the Depot in the community, with area students, and youth allies. 6. Continue Advancing Careers and Employment (ACE), an internship program for youth with barriers to employment FUND 219 - DEPOT COFFEE HOUSE FUND 140 CITY OF HOPKINS FUNCTION: Depot Coffee House PROGRAM: Depot Coffee Ops PROGRAM SUMMARY: The coffee shop is a natural adjunct to the youth programming at the Depot and provides actual sustenance for youth patrons and the wider community. . MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2023: 1. Enter into a lease agreement with a private organization to operate a retail business at the Depot building during youth programming and to be open for the community. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Charges for Current Services $ 69,297 $ 106,501 $ 134,824 $ 14,332 -89.37% 69,297 106,501 134,824 14,332 -89.37% Expenditures Salaries and Wages $ 45,979 $ 76,187 $ 52,000 $ - -100% Fringe Benefits 2,909 22,507 15,460 - -100% Professional & Technical Services 8,905 9,477 9,000 - -100% Utilities and Maintenance - 295 250 - -100% Operations 575 650 1,150 - -100% City Support Services 6,518 - - 9,550 0% Supplies and Materials 37,520 53,672 55,300 - -100% 102,406 162,788 133,160 9,550 -92.83% NET TAX AND GENERAL REVENUE SUPPORTED 33,109 56,287 (1,664)(4,782)187.38% PERSONNEL: Number of FTE Positions 3.25 3.25 3.5 3.5 FUND 219 - DEPOT COFFEE HOUSE FUND 141 CITY OF HOPKINS FUNCTION: SUSTAINABILITY Revenue and Expenditures Special Revenue Fund 260 Actual Actual Budget Budget Percent 2021 2022 2023 2024 Change Revenues Franchise Fees $ - $ - $ - $ 385,000 0% Total Revenues $ - $ - $ - $ 385,000 0% Expenditures Salaries and Wages $ - $ - $ - $ 86,628 0% Fringe Benefits - - - 38,697 0% Professional & Technical Services - - - 25,000 0% Utilities and Maintenance - - - 1,500 0% Operations - - - 208,500 0% City Support Services - - - 20,323 0% Supplies and Materials - - - 2,352 0% Equipment Allocation - - - 2,000 0% Total Expenditures $ - $ - $ - $ 385,000 0% Excess (deficiency) of revenues over expenditures - - - - 0% The Sustainability Fund is dedicated to improving the overall sustainability and resilience of the community. City Council and Staff Accept Green Step Cities Award 142 CITY OF HOPKINS FU NCTION: Sustainability PROGRAM: Sustainability PROGRAM SUMMARY: Hopkins Sustainability initiatives are funded through franchise fees collected from Gas and Electric Utilities. The City of Hopkins is dedicated to improving the overall sustainability and resiliency of the community and being a responsible steward of the environment. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Franchise Fees $- $- $- $ 385,000 0% - - - 385,000 0% Expenditures Salaries and Wages $- $- $- $ 86,628 0% Fringe Benefits -- - 38,697 0% Professional & Technical Services -- - 25,000 0% Utilities and Maintenance -- - 1,500 0% Operations -- - 208,500 0% City Support Services -- - 20,323 0% Supplies and Materials -- - 2,352 0% Equipment Allocation -- - 2,000 0% - - - 385,000 0% NET TAX AND GENERAL REVENUE SUPPORTED - - - - 0% MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Hire the one full-time position, the City first position 100% dedicated to Sustainability 2. Continue administering and funding the Hopkins Climate Solutions Fund, a program offering incentives to residents and business to accelerate the transition to cleaner and more efficient energy 3. Provide and update information on public building energy through B3 4. Continue to participate in the Minnesota GreenStep Cities Program. FUND 219 - DEPOT COFFEE HOUSE FUND 143 CITY OF HOPKINS FUNCTION: MINNESOTA PUBLIC SAFETY AID Revenue and Expenditures Special Revenue Fund 212 Actual Actual Budget Budget Percent 2021 2022 2023 2024 Change Revenues Intergovernmental Revenue $ - $ - $ - $ 439,095 0% Total Revenues $ - $ - $ - $ 439,095 0% Expenditures Salaries and Wages $ - $ - $ - $ 226,540 0% Fringe Benefits - - - 88,135 0% Utilities and Maintenance - - - 109,420 0% Operations - - - 15,000 0% Total Expenditures $ - $ - $ - $ 439,095 0% Excess (deficiency) of revenues over expenditures - - - - 0% The Minnesota Public Safety Aid Fund was created in 2024 to account for the one-time public safety aid received from the state of Minnesota. Hopkins Police Department K9 Office Zero was funded through funding Public Safety Funding received from the State of Minnesota. 144 CITY OF HOPKINS FUNCTION: Minnesota Public Safety Aid PROGRAM: Public Safety PROGRAM SUMMARY: During the 2023 Legislative Session, $210 million of one-time public safety aid was authorized for Cities. The aid can be spend on fire, police, emergency medical or other public safety needs. Hopkins received $828,185, of which $439,095 is planned to be used in 2024. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Intergovernmental Revenue $- $- $- $ 439,095 0% - - - 439,095 0% Expenditures Salaries and Wages $- $- $- $ 226,540 0% Fringe Benefits -- - 88,135 0% Utilities and Maintenance -- - 109,420 0% Operations -- - 15,000 0% - - - 439,095 0% NET TAX AND GENERAL REVENUE SUPPORTED - - - - 0% MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Hire two police officers for patrol 2. Hire a new Assistant Fire Chief position 3. Start a canine program 4. Purchase requested and needed equipment for the Police and Fire Departments FUND 212 - MINNESOTA PUBLIC SAFETY AID 145 CITY OF HOPKINS FUNCTION: ARTS CENTER Revenues and Expenditures Special Revenue Fund 250 Actual Actual Budget Budget Percent 2021 2022 2023 2024 Change Revenues Property Taxes $ 331,694 $ 339,318 $ 347,697 $ 345,000 -0.78% Intergovernmental Revenue 46,808 253,295 32,000 75,000 134.38% Charges for Current Services 470,356 712,700 681,435 702,650 3.11% Other Revenues 13,751 17,109 23,000 15,000 -34.78% Inter-Fund Transfers 80,000 80,000 80,000 35,000 -56.25% Total Revenues $ 942,609 $ 1,402,422 $ 1,164,132 $ 1,172,650 0.73% Expenditures Salaries and Wages $ 315,750 $ 361,667 $ 400,615 $ 472,400 17.92% Fringe Benefits 116,824 124,221 112,063 119,120 6.3% Professional & Technical Services 62,112 215,224 37,050 207,800 460.86% Utilities and Maintenance 65,802 80,490 82,500 89,600 8.61% Operations 66,011 81,862 57,800 106,400 84.08% City Support Services 11,805 11,633 11,669 11,775 0.91% Supplies and Materials 41,511 44,836 240,000 46,600 -80.58% Equipment Allocation - 82,477 162,435 90,402 -44.35% Total Expenditures $ 679,815 $ 1,002,410 $ 1,104,132 $ 1,144,097 3.62% Excess (deficiency) of revenues over expenditures (262,794)(400,012)(60,000)(28,553)-52.41% The Arts Center accounts for the maintenance, operation, programming and promotion of the Hopkins Center for the Arts 146 CITY OF HOPKINS FUNCTION: Arts Center PROGRAM: Facility Operations and Programming & Promotions Building Community through the Arts by fostering creative expression and providing artistic and educational opportunities for people of all ages. PROGRAM SUMMARY: The Hopkins Center for the Arts is a premiere cultural and artistic destination drawing over 215,000 visitors annually. Its amenities include a 715 seat theater, black-box theater, art gallery, dance studio, classroom, meeting and multipurpose spaces. The Center provides artistic and educational opportunities for people of all ages and abilities, including a concert series of local and national artists, exhibits that are free and open to the public, and ArtStreet, the public art sculpture program. It is also home to tenant partners – Stages Theatre Company and the Hopkins School District. Hopkins Center for the Arts earns revenue through tenant leases, rentals, admission fees, gifts and grants. MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Continue to build relationships in our community and collaborate with tenants, partners, businesses and residents to meet City Strategic Plan goals and engage a broad segment of the community. 2. Operate within a balanced budget that maximizes revenues and controls expenses, with the goal of financial sustainability. 3. Increase the fundraising capacity of the Arts Center to address operating and capital needs. 4. Build participation in Center arts activities, including concerts and exhibitions, and explore creative opportunities beyond the walls of the Center. 5. Strengthen the identity and enhance the reputation of the Hopkins Center for the Arts. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Property Taxes $ 331,694 $ 339,318 $ 347,697 $ 345,000 -0.78% Intergovernmental Revenue 46,808 253,295 32,000 75,000 134.38% Charges for Current Services 470,356 712,700 681,435 702,650 3.11% Other Revenues 13,751 17,109 23,000 15,000 -34.78% Inter-Fund Transfers 80,000 80,000 80,000 35,000 -56.25% 942,609 1,402,422 1,164,132 1,172,650 0.73% Expenditures Salaries and Wages $ 315,750 $ 361,667 $ 400,615 $ 472,400 17.92% Fringe Benefits 116,824 124,221 112,063 119,120 6.3% Professional & Technical Services 62,112 215,224 37,050 207,800 460.86% Utilities and Maintenance 65,802 80,490 82,500 89,600 8.61% Operations 66,011 81,862 57,800 106,400 84.08% City Support Services 11,805 11,633 11,669 11,775 0.91% Supplies and Materials 41,511 44,836 240,000 46,600 -80.58% Equipment Allocation - 82,477 162,435 90,402 -44.35% 679,815 1,002,410 1,104,132 1,144,097 3.62% NET TAX AND GENERAL REVENUE SUPPORTED (262,794)(400,012)(60,000)(28,553)-52.41% PERSONNEL: Number of FTE Positions 5.66 5.50 4.25 4.25 FUND 250 – ARTS CENTER FUND 147 CITY OF HOPKINS FUNCTION: TIF DISTRICT 1-2 Revenues and Expenditures Special Revenue Fund 211 Actual Actual Budget Budget Percent 2021 2022 2023 2024 Change Expenditures Professional & Technical Services $ 270 $ 13 $ 8,000 $ 8,000 0% City Support Services 243 2,000 2,000 182 -90.9% Debt Repayment 5,046 3,327 6,046 6,046 0% Other Financing Uses - 302,400 - - 0% Total Expenditures $ 5,559 $ 307,740 $ 16,046 $ 14,228 -11.33% Excess (deficiency) of revenues over expenditures 5,559 307,740 16,046 14,228 -11.33% 148 CITY OF HOPKINS FUNCTION: Tax Increment Financing PROGRAM: Redevelopment within Central Business District PROGRAM SUMMARY: Redevelopment activity of property in the Central Business District (CBD), north and south of Mainstreet between 11th and 12th Avenues. MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Assist in preparation of program budget and other required documentation. 2. Prepare required State Auditor Annual Reports. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Expenditures Professional & Technical Services $ 270 $ 13 $ 8,000 $ 8,000 0% City Support Services 243 2,000 2,000 182 -90.9% Debt Repayment 5,046 3,327 6,046 6,046 0% Other Financing Uses - 302,400 - - 0% 5,559 307,740 16,046 14,228 -11.33% NET TAX AND GENERAL REVENUE SUPPORTED 5,559 307,740 16,046 14,228 -11.33% PERSONNEL: Number of FTE Positions 0 0 0 0 FUND 211 – TAX INCREMENT DISTRICT 1-2 FUND 149 CITY OF HOPKINS FUNCTION: TIF DISTRICT 2-11 Revenues and Expenditures Special Revenue Fund 231 Actual Actual Budget Budget Percent 2021 2022 2023 2024 Change Revenues Tax Increment $ 2,947,720 $ 2,817,252 $ 2,800,000 $ 2,800,000 0% Total Revenues $ 2,947,720 $ 2,817,252 $ 2,800,000 $ 2,800,000 0% Expenditures Professional & Technical Services $ 33,175 $ 21,948 $ 50,000 $ 50,000 0% City Support Services 37,955 32,641 32,000 41,936 31.05% Other Financing Uses 1,383,300 9,249,355 2,818,000 1,983,330 -29.62% Total Expenditures $ 1,454,430 $ 9,303,944 $ 2,900,000 $ 2,075,266 -28.44% Excess (deficiency) of revenues over expenditures (1,493,290) 6,486,692 100,000 (724,734)-824.73% The Tax Increment District 2-11 fund is the SuperValu and Super Value North Annex redevelopment. This fund records the use of tax increments and bond proceeds. 150 CITY OF HOPKINS FUND 231 – TAX INCREMENT 2-11 FUND FUNCTION: Tax Increment Financing PROGRAM: Redevelopment Area – North Annex Property PROGRAM SUMMARY: Coordinate and review development and redevelopment activity. MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Assist in preparation of program budget and other required documents. 2. Prepare required annual State Auditor report. 3. Distribute Pay As You Go financing to developer as scheduled. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Tax Increment $ 2,947,720 $ 2,817,252 $ 2,800,000 $ 2,800,000 0% 2,947,720 2,817,252 2,800,000 2,800,000 0% Expenditures Professional & Technical Services $ 33,175 $ 21,948 $ 50,000 $ 50,000 0% City Support Services 37,955 32,641 32,000 41,936 31.05% Other Financing Uses 1,383,300 9,249,355 2,818,000 1,983,330 -29.62% 1,454,430 9,303,944 2,900,000 2,075,266 -28.44% NET TAX AND GENERAL REVENUE SUPPORTED (1,493,290) 6,486,692 100,000 (724,734)-824.73% PERSONNEL: Number of FTE Positions 0 0 0 0 Super Valu Development Excelsior Crossings Development 151 CITY OF HOPKINS FUNCTION: 5TH AVENUE FLATS Revenues and Expenditures Special Revenue Fund 232 Actual Actual Budget Budget Percent 2021 2022 2023 2024 Change Expenditures City Support Services $ 53 $ - $ - $ - 0% Total Expenditures $ 53 $ - $ - $ - 0% Excess (deficiency) of revenues over expenditures 53 - - - 0% 5th Avenue Flats is a redevelopment of a block within the downtown district. The fund records the costs and reimbusement of project expenses. 152 Proposed Fifth Avenue Flats project CITY OF HOPKINS FUNCTION: Tax Increment Financing PROGRAM: Redevelopment Area –6th & Mainstreet PROGRAM SUMMARY: Redevelopment of property between Fifth and Sixth Avenues, north of Mainstreet into an apartment development. MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Work with developer on project implementation. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Expenditures City Support Services $ 53 $ - $ - $ - 0% 53 - - - 0% NET TAX AND GENERAL REVENUE SUPPORTED 53 - - - 0% PERSONNEL: Number of FTE Positions 0 0 0 0 FUND 232 – 5TH AVENUE 153 CITY OF HOPKINS FUNCTION: TIF 1-4 MARKETPLACE & Main Revenues and Expenditures Special Revenue Fund 233 Actual Actual Budget Budget Percent 2021 2022 2023 2024 Change Revenues Tax Increment $ 224,903 $ 203,553 $ 225,000 $ 225,000 0% Total Revenues $ 224,903 $ 203,553 $ 225,000 $ 225,000 0% Expenditures Professional & Technical Services $ 112 $ 114 $ 2,500 $ 2,500 0% City Support Services 2,379 3,910 3,910 2,448 -37.39% Other Financing Uses 211,622 201,379 209,418 210,000 0.28% Total Expenditures $ 214,113 $ 205,403 $ 215,828 $ 214,948 -0.41% Excess (deficiency) of revenues over expenditures (10,790) 1,850 (9,172)(10,052)9.59% The Tax Increment District 1-4 Fund is the redevelopment of several blocks of the downtown business district into a housing and retail development. This fund records the tax increment revenues. 154 CITY OF HOPKINS FUNCTION: Tax Increment Financing PROGRAM: Redevelopment Area –Marketplace & Main PROGRAM SUMMARY: Redevelopment of property between 6th and 8th Avenues into mixed-use apartment, townhome & retail development. MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Assist in preparation of program budget and other required documents. 2. Prepare required annual State Auditor report. 3. Distribute Pay As You Go financing to developer as scheduled. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Tax Increment $ 224,903 $ 203,553 $ 225,000 $ 225,000 0% 224,903 203,553 225,000 225,000 0% Expenditures Professional & Technical Services $ 112 $ 114 $ 2,500 $ 2,500 0% City Support Services 2,379 3,910 3,910 2,448 -37.39% Other Financing Uses 211,622 201,379 209,418 210,000 0.28% 214,113 205,403 215,828 214,948 -0.41% NET TAX AND GENERAL REVENUE SUPPORTED (10,790) 1,850 (9,172)(10,052)9.59% PERSONNEL: Number of FTE Positions 0 0 0 0 FUND 233 – TAX INCREMENT 1-4 FUND 155 CITY OF HOPKINS FUNCTION: TIF 1-5 MOLINE Revenues and Expenditures Special Revenue Fund 234 Actual Actual Budget Budget Percent 2021 2022 2023 2024 Change Revenues Tax Increment $ 1,010,181 $ 1,026,145 $ 1,015,000 $ 1,015,000 0% Inter-Fund Transfers - 1,500,000 1,500,000 1,500,000 0% Total Revenues $ 1,010,181 $ 2,526,145 $ 2,515,000 $ 2,515,000 0% Expenditures Professional & Technical Services $ 225 $ 8,415 $ 2,000 $ 2,000 0% City Support Services 11,946 18,101 18,101 28,195 55.76% Other Financing Uses 909,163 2,976,031 2,467,786 2,500,000 1.31% Total Expenditures $ 921,334 $ 3,002,547 $ 2,487,887 $ 2,530,195 1.7% Excess (deficiency) of revenues over expenditures (88,847) 476,402 (27,113) 15,195 -156.04% The Tax Increment District 1-5 Fund is the redevelopment of the Johnson Building into an luxury apartment building than will help connect a future light rail station to historic downtown Hopkins. This fund records the tax increment revenues beginning in 2019. 156 CITY OF HOPKINS PROGRAM: Moline Redevelopment Project PROGRAM SUMMARY Redevelopment of Johnson Building into luxury apartments. MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Assist in preparation of program budget and other required documents. 2. Prepare required annual State Auditor report. 3. Distribute Pay As You Go financing to developer as scheduled. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Tax Increment $ 1,010,181 $ 1,026,145 $ 1,015,000 $ 1,015,000 0% Inter-Fund Transfers - 1,500,000 1,500,000 1,500,000 0% 1,010,181 2,526,145 2,515,000 2,515,000 0% Expenditures Professional & Technical Services $ 225 $ 8,415 $ 2,000 $ 2,000 0% City Support Services 11,946 18,101 18,101 28,195 55.76% Other Financing Uses 909,163 2,976,031 2,467,786 2,500,000 1.31% 921,334 3,002,547 2,487,887 2,530,195 1.7% NET TAX AND GENERAL REVENUE SUPPORTED (88,847) 476,402 (27,113) 15,195 -156.04% PERSONNEL: Number of FTE Positions 0 0 0 0 FUND 234 – TAX INCREMENT 1-5 FUND 157 CITY OF HOPKINS EQUIPMENT REPLACEMENT BUDGET Revenues and Expenses Internal Service Fund 602 Actual Actual Budget Budget Percent 2021 2022 2023 2024 Change Revenues Property Taxes $ 200,244 $ - $ 250,000 $ 360,000 44% Charges for Current Services 632,614 670,948 709,940 752,536 6% Interest on Investments - - 9,906 11,133 12.39% Other Revenues 48,233 113,525 116,800 35,000 -70.03% Inter-Fund Transfers - 935,000 220,564 - -100% Total Revenues $ 881,091 $ 1,719,473 $ 1,307,210 $ 1,158,669 -11.36% Expenditures Professional & Technical Services $ 1,919 $ 10,451 $ - $ - 0% City Support Services 14,174 7,439 - - 0% Supplies and Materials - - 35,600 35,956 1% Equipment Allocation 472,080 918,001 1,701,345 1,439,794 -15.37% Depreciation 699,147 776,425 800,000 825,000 3.13% Total Expenditures $ 1,187,320 $ 1,712,316 $ 2,536,945 $ 2,300,750 -9.31% Excess (deficiency) of revenues over expenditures 306,229 (7,157) 1,229,735 1,142,081 -7.13% The Equipment Replacement fund is an internal service fund. It accounts for the acquisition of machinery and equipment. User charges are billed to the various departments. 158 CITY OF HOPKINS PROGRAM: Equipment Replacement PROGRAM SUMMARY Coordinate and review twenty-year equipment replacement plan on an annual basis. The objective of this fund is to stabilize the required funding on an annual basis while enabling the fund to purchase scheduled equipment replacement without issuing bonds. MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Update 5-year Equipment Replacement Plan. 2. Analyze future needs. 3. Review revenue structure to accommodate equipment needs as identified in the long-range 20-year plan. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Property Taxes $ 200,244 $ - $ 250,000 $ 360,000 44% Charges for Current Services 632,614 670,948 709,940 752,536 6% Interest on Investments - - 9,906 11,133 12.39% Other Revenues 48,233 113,525 116,800 35,000 -70.03% Inter-Fund Transfers - 935,000 220,564 - -100% 881,091 1,719,473 1,307,210 1,158,669 -11.36% Expenditures Professional & Technical Services $ 1,919 $ 10,451 $ - $ - 0% City Support Services 14,174 7,439 - - 0% Supplies and Materials - - 35,600 35,956 1% Equipment Allocation 472,080 918,001 1,701,345 1,439,794 -15.37% Depreciation 699,147 776,425 800,000 825,000 3.13% 1,187,320 1,712,316 2,536,945 2,300,750 -9.31% NET TAX AND GENERAL REVENUE SUPPORTED 306,229 (7,157) 1,229,735 1,142,081 -7.13% PERSONNEL: Number of FTE Positions 0 0 0 0 FUND 602 – EQUIPMENT REPLACEMENT FUND 159 CITY OF HOPKINS FUNCTION: WATER Revenues and Expenses Enterprise Fund 703 Actual Actual Budget Budget Percent 2021 2022 2023 2024 Change Revenues Intergovernmental Revenue $ 2,030 $ - $ - $ - 0% Charges for Current Services 130,557 122,049 148,000 151,000 2.03% Utility Service Charges 2,268,634 2,314,284 2,365,000 2,741,400 15.92% Other Revenues 1,195 1,091 - - 0% OTHER FINANCING SOURCES (20,061) - - - 0% Total Revenues $ 2,382,355 $ 2,437,424 $ 2,513,000 $ 2,892,400 15.1% Expenditures Salaries and Wages $ 438,073 $ 437,348 $ 422,195 $ 463,966 9.89% Fringe Benefits 143,184 165,652 172,271 184,624 7.17% Professional & Technical Services 1,889,338 3,337,150 212,600 230,600 8.47% Utilities and Maintenance 445,961 525,512 529,000 576,000 8.88% Operations 12,521 27,226 46,450 37,450 -19.38% City Support Services 283,176 284,729 284,976 308,480 8.25% Supplies and Materials 127,169 141,999 166,250 194,750 17.14% Depreciation 314,037 328,278 328,922 330,000 0.33% Debt Repayment 125,432 171,324 207,832 294,798 41.84% Other Financing Uses 159,426 159,426 257,091 238,307 -7.31% Total Expenditures $ 3,938,317 $ 5,578,644 $ 2,627,587 $ 2,858,975 8.81% Excess (deficiency) of revenues over expenditures 1,555,962 3,141,220 114,587 (33,425)-129.17% The Water fund is a utility enterprise. The operations of water pumps, wells and distribution are recorded here. 160 CITY OF HOPKINS FUND 703 – WATER FUND FUNCTION: Water PROGRAM: Pumps & Wells and Water Distribution PROGRAM SUMMARY: The Pumps & Wells and Distribution program of the Water Utility Fund provides maintenance to the City’s water well pumping system so that a continued supply of potable water is furnished to water customers at the most reasonable cost. Water supply must be maintained at proper levels, as well as bacterial free. Metering devices are also maintained. MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Produce water supply sufficient to meet the needs of 19,000 people. 2. Flush and check all hydrants annually. 3. Check all wells each day. 4. Test samples each month to ensure safe water supply. 5. Install new valves & hydrants in new construction areas. FY 2021 FY 2022 FY 2023 FY 2024 Audited Approved Approved Approved Percent 2020 2021 2022 2023 Change OPERATING REVENUES Intergovernmental Revenue $ 2,030.00 $ - $ - $ - 0% Operating 2,280,059 2,337,671 2,368,000 2,747,400 16.02% Non-operating Revenues 100,266 99,753 145,000 145,000 0% 2,382,355 2,437,424 2,513,000 2,892,400 15.1% OPERATING EXPENSES Personnel Services $ 581,257.00 $ 603,000.00 $ 594,466.00 $ 648,590.00 9.1% Other Services & Charges 1,094,636 1,220,653 1,239,276 1,347,280 8.72% Depreciation Expense 314,037 328,278 328,922 330,000 0.33% Capital Outlay/Construction (15,602) - - - 0% Non-operating Expenses 284,858 330,750 464,923 533,105 14.67% 2,259,186 2,482,681 2,627,587 2,858,975 8.81% NET INCOME (LOSS) 123,169.00 (45,257.00)(114,587.00) 33,425.00 -129.17% PERSONNEL: Number of FTE Positions 4.79 4.15 4.95 4.95 PERFORMANCE MEASURES: 2021 2022 2023 2024 Key Measures:Actual Actual Estimated Projected Gallons of safe drinking water produced (in millions) 584 607 654 615 161 CITY OF HOPKINS FUNCTION: SANITARY SEWER Revenue and Expenses Enterprise fund 707 Actual Actual Budget Budget Percent 2021 2022 2023 2024 Change Revenues Intergovernmental Revenue $ 117 $ - $ - $ - 0% Charges for Current Services 10,772 19,698 15,000 15,000 0% Utility Service Charges 3,117,316 3,151,133 3,425,000 3,600,000 5.11% Total Revenues $ 3,128,205 $ 3,170,831 $ 3,440,000 $ 3,615,000 5.09% Expenditures Salaries and Wages $ 229,924 $ 203,187 $ 206,677 $ 242,391 17.28% Fringe Benefits 72,448 74,738 81,158 87,956 8.38% Professional & Technical Services 1,435,664 860,679 153,000 158,500 3.59% Utilities and Maintenance 1,618,662 1,851,273 1,955,678 2,071,683 5.93% Operations 6,349 14,041 24,650 17,250 -30.02% City Support Services 151,816 207,354 213,675 231,427 8.31% Supplies and Materials 18,714 15,596 30,300 30,500 0.66% Equipment Allocation - 201,652 - - 0% Depreciation 328,362 340,043 340,288 350,000 2.85% Debt Repayment 117,733 105,070 202,372 149,768 -25.99% Other Financing Uses 131,832 131,832 190,166 244,584 28.62% Total Expenditures $ 4,111,504 $ 4,005,465 $ 3,397,964 $ 3,584,059 5.48% Excess (deficiency) of revenues over expenditures 983,299 834,634 (42,036)(30,941)-26.39% The Sanitary Sewer fund is a utility enterprise. The operations of the Lift Stations and the Collection/Disposal process is recorded here. 162 CITY OF HOPKINS FUND 707 – SEWER FUND FUNCTION: Sewer PROGRAM: Lift Stations, Collection & Disposal PROGRAM SUMMARY: The Lift Stations program of the Sewer Utility Fund provides maintenance and repairs to the City’s sanitary sewer lift station system. The system is comprised of 6 sanitary sewer lift stations that pump sewage to the Metro Sewer System for disposal. The Collection & Disposal program of the Sewer Utility Fund provides maintenance to the City’s sanitary sewer system. The system is comprised of sewers, manholes, and lift stations so that sewage may be transported to the Metro Sewer System for disposal. MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 202: 1. Clean 33% of sanitary sewer lines in the City plus monthly checks of manholes in problem areas. 2. Check daily the operation of sanitary sewer lift stations and repair as needed. 3. Inform neighborhoods prior to scheduled sanitary sewer line maintenance. 4. Verify accuracy and implement new utility mapping system. 5. Inform neighborhoods prior to scheduled sanitary sewer line maintenance. 6. Repair or replace manhole cover & casting as needed. 7. Line & repair sewer mains as needed per T.V. reports, also repair of manhole structures. 8. Emergency generators maintenance program. FY 2021 FY 2022 FY 2023 FY 2024 Audited Approved Approved Approved Percent 2020 2021 2022 2023 Change OPERATING REVENUES Intergovernmental Revenue $ 117.00 $ - $ - $ - 0% Interest on Investments - - 20,000 20,000 0% Operating 3,128,088 3,170,831 3,440,000 3,615,000 5.09% 3,128,205 3,170,831 3,460,000 3,635,000 5.06% OPERATING EXPENSES Personnel Services $ 302,372.00 $ 277,925.00 $ 287,835.00 $ 330,347.00 14.77% Other Services & Charges 1,863,671 2,171,148 2,377,303 2,509,360 5.55% Depreciation Expense 328,362 340,043 340,288 350,000 2.85% Capital Outlay/Construction 15,602 10 - - 0% Non-operating Expenses 245,808 231,777 392,538 394,352 0.46% 2,755,815 3,020,903 3,397,964 3,584,059 5.48% NET INCOME (LOSS) 372,390.00 149,928.00 62,036.00 50,941.00 -17.88% PERSONNEL: Number of FTE Positions 2.60 2.24 2.44 2.44 PERFORMANCE MEASURES: 2021 2022 2023 2024 Key Measures:Actual Actual Estimated Projected Number of Gallons Conveyed (in millions) 584 607 654 615 163 CITY OF HOPKINS FUNCTION: REFUSE Revenues and Expenses Enterprise Fund 717 Actual Actual Budget Budget Percent 2021 2022 2023 2024 Change Revenues Intergovernmental Revenue $ 15,394 $ 37,574 $ 18,500 $ 47,500 156.76% Charges for Current Services 211,431 31,774 236,600 228,600 -3.38% Utility Service Charges 763,676 1,147,620 1,004,100 1,048,985 4.47% Other Revenues 2,052 3,167 2,000 5,000 150% Total Revenues $ 992,553 $ 1,220,135 $ 1,261,200 $ 1,330,085 5.46% Expenditures Salaries and Wages $ 385,805 $ 299,631 $ 272,799 $ 299,449 9.77% Fringe Benefits 93,423 118,420 105,348 130,247 23.64% Professional & Technical Services 188,207 409,528 422,340 438,500 3.83% Utilities and Maintenance 230,439 210,036 187,790 244,050 29.96% Operations 3,270 7,588 5,315 6,640 24.93% City Support Services 148,332 160,060 177,567 191,521 7.86% Supplies and Materials 15,896 45,226 55,650 66,700 19.86% Equipment Allocation 138,288 - - - 0% Depreciation 45,697 72,546 73,082 75,000 2.62% Other Financing Uses 25,000 25,000 25,000 25,000 0% Total Expenditures $ 1,274,357 $ 1,348,035 $ 1,324,891 $ 1,477,107 11.49% Excess (deficiency) of revenues over expenditures 281,804 127,900 63,691 147,022 130.84% The Refuse fund is a utlity enterprise. The operations of bulk collections, yard waste, recycling, brush service and refuse disposal are recorded here. 164 CITY OF HOPKINS FUNCTION: Refuse PROGRAM: Bulk Collection PROGRAM SUMMARY: The Bulk Collection program of the Refuse Utility Fund is a user fee based service that provides bulk item pickup for larger items. Pick ups are scheduled on a call-in basis and take place Thursdays throughout the year. A bulk item drop off event is provided twice per year (spring & fall). FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Intergovernmental Revenue $ 156 $ - $ - $ - 0% Charges for Current Services 23,340 21,603 20,000 20,000 0% Other Revenues 1,884 2,076 2,000 2,000 0% Total Revenues 25,380 23,679 22,000 22,000 0% Expenditures Salaries and Wages $ 81,738 $ 21,038 $ 22,855 $ 26,335 15.23% Fringe Benefits 6,670 8,194 6,853 8,553 24.81% Professional & Technical Services 500 - 500 500 0% Utilities and Maintenance 23,622 28,649 25,000 25,000 0% Operations - 605 1,000 1,150 15% City Support Services 11,995 13,284 13,565 14,174 4.49% Supplies and Materials 249 153 275 550 100% Total Expenditures 124,774 71,923 70,048 76,262 8.87% NET INCOME (LOSS) 99,394 48,244 48,048 54,262 - PERSONNEL: Number of FTE Positions 0.24 0.26 0.28 0.28 MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Review and expand user fee based system. (Council Approval Required) 2. Improve drop off procedures and increase efficiency at our bi-annual drop offs. FUND 717 - REFUSE FUND 165 CITY OF HOPKINS FUNCTION: Refuse PROGRAM: Yard Waste/Leaf Collection PROGRAM SUMMARY: The Yard Waste/Leaf Collection program of the Refuse Utility Fund is a user fee based service that provides bagged yard waste and leaf collection weekly, mid-April through November, for Hopkins residential refuse customers. (Subject to change upon Council review.) A free drop-off site is also available to Hopkins residents three times a week. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Charges for Current Services $ 7,723 $ 8,038 $ 7,600 $ 7,600 0% Total Revenues 7,723 8,038 7,600 7,600 0% Expenditures Salaries and Wages $ 63,136 $ 61,891 $ 46,387 $ 53,257 14.81% Fringe Benefits 15,576 17,651 17,262 20,363 17.96% Professional & Technical Services 1,245 1,605 1,300 2,000 53.85% Utilities and Maintenance 45,493 4,856 15,050 15,050 0% Operations 49 86 115 115 0% City Support Services 14,737 18,698 18,776 19,886 5.91% Supplies and Materials 346 964 600 600 0% Total Expenditures 140,582 105,751 99,490 111,271 11.84% NET INCOME (LOSS) 132,859 97,713 91,890 103,671 - PERSONNEL: Number of FTE Positions 0.53 0.56 1.60 1.60 MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Continue to explore ways to improve our user fee based system. (Council Approval Required) 2. Monitor usage of free residential drop off site. 3. Track impact of curbside fee increase and compostable bag requirement. FUND 717 - REFUSE FUND 166 CITY OF HOPKINS FUNCTION: Refuse PROGRAM: Recycle PROGRAM SUMMARY: The Recycle program of the Refuse Utility Fund provides bi-weekly single stream recycle collection for 2,990 residences in the City Service area. Collection is provided by a private licensed hauler who is contracted by the City. Commercial and multi-family properties are required to contract independently for recycling services. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Intergovernmental Revenue $ 15,238 $ 37,574 $ 6,000 $ 35,000 483.33% Charges for Current Services 173,933 181,645 198,000 190,000 -4.04% Other Revenues 168 952 - 3,000 0% Total Revenues 189,339 220,171 204,000 228,000 11.76% Expenditures Salaries and Wages $ 41,100 $ 41,416 $ 43,425 $ 30,421 -29.95% Fringe Benefits 13,338 16,026 8,682 14,073 62.09% Professional & Technical Services 163,798 192,633 187,700 195,000 3.89% Utilities and Maintenance 8,045 13,577 - 20,000 0% Operations 542 1,370 950 1,375 44.74% City Support Services 30,250 36,424 36,096 40,034 10.91% Supplies and Materials 451 924 525 1,050 100% Total Expenditures 257,524 302,370 277,378 301,953 8.86% NET INCOME (LOSS) 68,185 82,199 73,378 73,953 - PERSONNEL: Number of FTE Positions 0.55 0.55 0.59 0.59 MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Monitor the Single Stream Recycling Program and work with residents to increase the volume of waste recycled. 2. Verify compliance of commercial and multi-family properties. 3. Continue to promote waste abatement through public awareness campaigns and educational presentations. FUND 717 - REFUSE FUND 167 CITY OF HOPKINS FUNCTION: Refuse PROGRAM: Brush Service PROGRAM SUMMARY: The Brush Service program of the Refuse Utility Fund is a user fee based service that provides for the collection of curbside brush weekly on a call-in basis on Tuesdays throughout the year. Free yard waste/brush drop off is offered three times per week from mid-May through November. (Subject to change upon Council review.) FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Expenditures Salaries and Wages $ 31,451 $ 33,650 $ 25,492 $ 41,794 63.95% Fringe Benefits 7,611 12,425 9,469 16,718 76.56% Professional & Technical Services 1,300 - 1,000 - -100% Utilities and Maintenance 1,629 52 5,100 6,000 17.65% Operations - 66 - - 0% City Support Services 12,908 13,174 13,891 14,429 3.87% Supplies and Materials 1,905 1,629 1,050 1,300 23.81% Total Expenditures 56,804 60,996 56,002 80,241 43.28% NET INCOME (LOSS) 56,804 60,996 56,002 80,241 - PERSONNEL: Number of FTE Positions 0.30 0.35 0.41 0.41 MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Continue to explore ways to improve our user fee based system. (Council Approval Required) 2. Monitor impact of curbside brush pick-up fee increase on program usage. 3. Continue free residential drop off system. FUND 717 - REFUSE FUND 168 CITY OF HOPKINS FUNCTION: Refuse PROGRAM: Organics PROGRAM SUMMARY: Organic recycling is a shared drop-off facility available to Hopkins and Minnetonka refuse customers. Organics can be dropped off 24/7 at the facility. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Intergovernmental Revenue $ - $ - $ 12,500 $ 12,500 0% Charges for Current Services - (191,400) - - 0% Utility Service Charges - 355,591 207,000 212,030 2.43% Other Revenues - 73 - - 0% Total Revenues - 164,264 219,500 224,530 2.29% Expenditures Professional & Technical Services $ - $ 195,247 $ 204,840 $ 213,000 3.98% Utilities and Maintenance 802 - 2,000 2,000 0% Operations - 827 250 250 0% Supplies and Materials 1,733 - 1,500 1,500 0% Total Expenditures 2,535 196,074 208,590 216,750 3.91% NET INCOME (LOSS) 2,535 31,810 (10,910)(7,780) - PERSONNEL: Number of FTE Positions 0 0 0 0 MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Continue to provide an option for organic recycling to customers. 2. Continue thirdear of curbside organic recycling service FUND 717 – REFUSE FUND 169 CITY OF HOPKINS FUND 717 – REFUSE FUND FUNCTION: Refuse PROGRAM: Disposal PROGRAM SUMMARY: The Disposal program of the Refuse Utility Fund provides automated refuse collection by City refuse trucks and personnel. Residential Refuse is collected from roll out carts with a fully automated truck on one of four designated route days. MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Continue to improve refuse collection service to our residents. 2. Maintain excellent customer service through monitoring of operations and communicating with residents. FY 2021 FY 2022 FY 2023 FY 2024 Audited Audited Approved Approved Percent Actuals Actuals Budget Budget Change Revenues Charges for Current Services $ 6,435 $ 11,888 $ 11,000 $ 11,000 0% Interest on Investments 623 (1,053) 10,000 10,000 0% Utility Service Charges 763,676 792,029 797,100 836,955 5% Other Revenues - 66 - - 0% 770,734 802,930 818,100 857,955 4.87% Expenditures Salaries and Wages $ 168,380 $ 141,636 $ 134,640 $ 147,642 9.66% Fringe Benefits 50,228 64,124 63,082 70,540 11.82% Professional & Technical Services (116,924) 20,043 27,000 28,000 3.7% Utilities and Maintenance 150,848 162,902 140,640 176,000 25.14% Operations 2,679 4,634 3,000 3,750 25% City Support Services 78,442 78,480 95,239 102,998 8.15% Supplies and Materials 11,212 41,556 51,700 61,700 19.34% Equipment Allocation 138,288 - - - 0% Depreciation 45,697 72,546 73,082 75,000 2.62% Other Financing Uses 25,000 25,000 25,000 25,000 0% 553,850 610,921 613,383 690,630 12.59% NET TAX AND GENERAL REVENUE SUPPORTED (216,884)(192,009)(204,717)(167,325)-18.27% Dept. 40100, 48930, 48940, 48950, 49999 excluding account 3700 for FY19 PERSONNEL: Number of FTE Positions 1.76 1.85 1.94 1.94 170 CITY OF HOPKINS FUNCTION: STORM WATER Revenues and Expenses Enterprise Fund 740 Actual Actual Budget Budget Percent 2021 2022 2023 2024 Change Revenues Intergovernmental Revenue $ 33 $ - $ - $ - 0% Charges for Current Services 3,759 6,874 6,000 6,000 0% Utility Service Charges 798,809 799,340 779,332 779,332 0% Total Revenues $ 802,601 $ 806,214 $ 785,332 $ 785,332 0% Expenditures Salaries and Wages $ 74,007 $ 52,240 $ 49,803 $ 58,434 17.33% Fringe Benefits 31,708 28,672 17,333 20,258 16.88% Professional & Technical Services 1,415,726 608,152 14,000 28,000 100% Utilities and Maintenance 14,091 - 36,000 46,000 27.78% Operations 2,678 4,324 4,000 4,000 0% City Support Services 25,217 24,077 23,877 26,464 10.83% Supplies and Materials 905 59 3,350 5,300 58.21% Equipment Allocation (24,000) - - - 0% Depreciation 309,542 319,362 319,498 325,000 1.72% Debt Repayment 72,114 68,894 148,824 97,829 -34.27% Other Financing Uses 155,504 155,504 176,837 214,808 21.47% Total Expenditures $ 2,077,492 $ 1,261,284 $ 793,522 $ 826,093 4.1% Excess (deficiency) of revenues over expenditures 1,274,891 455,070 8,190 40,761 397.69% The Storm Sewer fund is a utility enterprise. The reconstruction of storm sewers and ponding for drainage throughout the city is recorded here. 171 CITY OF HOPKINS FUNCTION: Storm Sewer PROGRAM: Sewer Maintenance PROGRAM SUMMARY:The Sewer Maintenance program of the Storm Sewer Fund maintains all storm sewer lines and storm inlets to assure adequate run-off. Creeks and ditches must be monitored to assure proper run-off and weed and pollution control. This work is done with staff and equipment from the Water & Sewer and Street & Sanitation divisions. MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Continue upgrades of storm water system including catch basin maintenance upgrades and open drainage ditch maintenance. 2. Continue reviewing overall city storm water drainage system and meet all requirements of city’s National Pollution Discharge Elimination System (NPDES), Phase II Storm Water Pollution Prevention Plan (SWPPP). 3. Continue grit chamber cleaning 4. Clean catch basins and inspect for repair. FY 2021 FY 2022 FY 2023 FY 2024 Audited Approved Approved Approved Percent 2020 2021 2022 2023 Change OPERATING REVENUES Intergovernmental Revenue $ 33.00 $- $- $-0% Operating 802,568 806,214 785,332 785,332 0% Non-operating Revenues 465 -25,000 25,000 0% 803,066 806,214 810,332 810,332 0% OPERATING EXPENSES Personnel Services $ 105,715.00 $ 80,912.00 $ 67,136.00 $ 78,692.00 17.21% Other Services & Charges 90,192 33,635 81,227 109,764 35.13% Depreciation Expense 309,542 319,362 319,498 325,000 1.72% Capital Outlay/Construction -44,091 - - 0% Non-operating Expenses 227,618 224,398 325,661 312,637 -4% 733,067 702,398 793,522 826,093 4.1% NET INCOME (LOSS) 69,999.00 103,816.00 16,810.00 (15,761.00)-193.76% PERSONNEL: Number of FTE Positions 0.63 0.66 0.65 0.65 FUND 740 – STORM SEWER FUND 172 CITY OF HOPKINS FUNCTION: PAVILION Revenues and Expenses Enterprise Fund 747 Actual Actual Budget Budget Percent 2021 2022 2023 2024 Change Revenues Property Taxes $ 340,249 $ 417,999 $ 340,000 $ 440,000 29.41% Intergovernmental Revenue 127 250,000 - - 0% Charges for Current Services 464,169 478,991 479,000 473,700 -1.11% Other Revenues 1,317 20,932 - - 0% Total Revenues $ 805,862 $ 1,167,922 $ 819,000 $ 913,700 11.56% Expenditures Salaries and Wages $ 286,450 $ 247,036 $ 266,293 $ 214,338 -19.51% Fringe Benefits 84,246 86,001 92,771 98,267 5.92% Professional & Technical Services 4,647 4,055 7,000 6,000 -14.29% Utilities and Maintenance 124,415 132,404 102,500 103,850 1.32% Operations 19,494 18,153 18,290 18,290 0% City Support Services 36,458 18,464 18,721 19,703 5.25% Supplies and Materials 18,295 23,915 18,325 19,675 7.37% Equipment Allocation - 66,009 - 100,000 0% Depreciation 477,971 475,931 477,786 480,000 0.46% Debt Repayment 86,110 79,435 79,275 73,350 -7.47% Total Expenditures $ 1,138,086 $ 1,151,403 $ 1,080,961 $ 1,133,473 4.86% Excess (deficiency) of revenues over expenditures 332,224 (16,519) 261,961 219,773 -16.1% The Pavilion fund is an ice rink enterprise. The operations for the ice arena, soccer league and dry floor are recorded here. 173 CITY OF HOPKINS FUNCTION: Pavilion PROGRAM: Ice, Turf, Dry Floor, & Room Rental PROGRAM SUMMARY: The rental programs of the Pavilion Fund manages and schedules public use groups and maintenance for the ice arena/pavilion which will utilize the facility to its maximum potential and generate adequate revenue to offset the cost of operations. MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2024: 1. Create and market programs, events, and opportunities to safely increase the community’s recreational options. 2. Meet with local athletic associations to gather input and ideas on how we can better serve their needs. 3. Develop and utilize energy saving procedures and equipment. Evaluate environmental impact of current facility supplies and replace with eco-friendly products where appropriate 4. Operate a budget to maximize revenues. FY 2021 FY 2022 FY 2023 FY 2024 Audited Approved Approved Approved Percent 2020 2021 2022 2023 Change OPERATING REVENUES Intergovernmental Revenue $ 127.00 $ 250,000.00 $- $-0% Other Revenues 1 - - - 0% Operating 465,486 499,923 479,000 473,700 -1.11% Non-operating Revenues 340,249 417,999 340,000 440,000 29.41% 805,863 1,167,922 819,000 913,700 11.56% OPERATING EXPENSES Personnel Services $ 370,696.00 $ 333,037.00 $ 359,064.00 $ 312,605.00 -12.94% Other Services & Charges 203,309 196,991 164,836 167,518 1.63% Depreciation Expense 477,971 475,931 477,786 480,000 0.46% Capital Outlay/Construction - - - 100,000 0% Non-operating Expenses 86,110 79,435 79,275 73,350 -7.47% 1,138,086 1,085,394 1,080,961 1,133,473 4.86% NET INCOME (LOSS)(332,223.00) 82,528.00 (261,961.00) (219,773.00)-16.1% PERSONNEL: Number of FTE Positions 2.90 2.90 2.42 2.42 FUND 747 – PAVILION FUND 174 CITY OF HOPKINS FUNCTION: DEBT SERVICE Revenues and Expenditures Actual Actual Budget Budget Percent 2021 2022 2023 2024 Change Revenues Property Taxes $ 4,114,950 $ 4,003,048 $ 3,892,746 $ 4,107,613 5.52% Special Assessments 941,854 761,644 762,447 782,039 2.57% Interest on Investments 11,900 (11,150) - - 0% OTHER FINANCING SOURCES 3,856,611 3,223,981 - - 0% Inter-Fund Transfers 2,765,856 2,931,911 2,441,344 2,463,844 0.92% Total Revenues $ 11,691,171 $ 10,909,434 $ 7,096,537 $ 7,353,496 3.62% Expenditures Professional & Technical Services $ 108,901 $ 141,227 $ - $ - 0% City Support Services 7,744 7,413 - - 0% Debt Repayment 10,214,534 7,379,987 7,598,497 7,048,159 -7.24% Other Financing Uses 3,681,898 3,076,000 - - 0% Total Expenditures $ 14,013,077 $ 10,604,627 $ 7,598,497 $ 7,048,159 -7.24% Excess (deficiency) of revenues over expenditures 2,321,906 (304,807) 501,960 (305,337) -160.83% Debt Service funds finanace and account for the payment of interest and principal on all general obligation debt other than debt issued for an enterprise fund. In January 2014 the City's credit rating was upgraded to a AA+ following an interium rating review. This rating has been reaffirmed each year since. 175 CITY OF HOPKINS GLOSSARY OF TERMS Accrual Basis – The basis of accounting under which revenues are recorded when earned and expenditures are recorded as soon as they result in liabilities for benefits received, notwithstanding that the receipt of cash or the payment of cash may take place, in whole or in part, in another accounting period. Adopted Budget – The financial plan of revenues and expenditures for a fiscal year as adopted by the City Council. Appropriation – A specific amount of money authorized by the City Council, generally during adoption of the annual budget, used to make expenditures for specific purposes. Ad Valorem Tax – Money collected from all the real property within the City based upon the value of the property. Annual Budget – The budget authorized by resolution of the City Council for the fiscal year. Appropriation – Authorization by the City Council to incur obligations and spend City funds. Appropriations are usually made for fixed amounts and are typically granted for one year. Artstreet - Hopkins Artstreet is an ongoing program established in 2010 to showcase original art works in an accessible setting. A collaboration among the City of Hopkins, the Hopkins Business & Civic Association and the Friends of the Hopkins Center for the Arts, this project is part of a long- term vision for incorporating public art into Hopkins and enriching the lives of its residents and visitors. This project is made possible, in part, by funds provided by the Metropolitan Regional Arts Council through an appropriation by the Minnesota Legislature. Assets – Property owned by a government which as a monetary value. Assessed Valuation – A value established by the City Property Appraiser for all real or personal property for use as a basis for levying property taxes. Balanced Budget – A budget in which expenditures are equal to income. Bond – A written promise to pay a sum of money on a specific date at a specified interest rate as detailed in a bond resolution. Bond Proceeds – Funds received from the sale of any bond issue. Budget – The financial plan for a specific period of time that identified proposed expenditures and the sources of revenue to pay for them. Budget Adjustment – A revision to the adopted budget occurring during the affected fiscal year as approved by the City Council by an amendment or a transfer. Budget Documents – The official written statement prepared by the Finance Director and supporting staff, which presents the proposed budget to the legislative body. Budget Calendar – The schedule of key dates involved in the process of adopting and executing an adopted budget. 176 CITY OF HOPKINS Budget Message – The opening section of the budget which provides the City Council and the public with a general summary of the most important aspects of the budget, changes from the current and previous fiscal years, as well as the views and recommendations of the City Manager. CDBG Community Development Block Grant – This fund receives and expends the City’s allocation of the Federal Community Development Block Grant Program money. Capital Asset – Assets of significant value and having a useful life of several years. Capital assets are also called fixed assets. Capital Improvement Program (CIP) – A five year schedule of capital improvement projects and the means of financing them. This is a flexible budget document that is used as a planning tool for needed improvements. Amounts approved in the CIP are considered guidelines and are not officially adopted as budgeted amounts until they are incorporated in the operating budget of one of the City’s funds. Capital Outlay – Expenditures that result in the acquisition of fixed assets that have a value over $5,000 and a useful life greater than one year. Capital Project Funds – The funds that account for all resources unused for the acquisition or construction of capital facilities, except those financed by Proprietary Funds. Certified Levy – Total tax levy of a jurisdiction, which is certified to the County Auditor. CERT – Community Emergency Response Team. The CERT Program consists of a group of volunteers who have been trained to assist with basic disaster response such as fire safety, light search and rescue, team organization and disaster medical operations. Contingency – A budgetary reserve set aside for emergencies or unforeseen expenditures. Contractual Services – The cost of items related to a contractual agreement. Examples would be professional services such as legal, engineering, actuarial and consultants. Court Fines and Forfeits – Fines imposed on individuals by the courts for various illegal acts performed within the City. Debt Service Funds – the funds that account for the payment of principal and interest on outstanding debt for the City. Deficit – The excess of expenditures over revenues. Department – Basic organizational unit of City government, responsible for carrying out a specific function. Depreciation – Expenditures incurred when spreading the cost of an asset over its estimated useful like rather than deducting the entire cost in the year the asset is purchased. Enterprise Fund – The funds that account for the financing of self-supporting activities of governmental units and render services to the general public based on user charges. 177 CITY OF HOPKINS Estimated Market Value – Represents the selling price of a property if it were on the market. Estimated market value is converted to tax capacity before property taxes are levied. Expenditure – Decreases in financial resources other than through interfund transfers. Fiscal Disparities – The program created by the Metropolitan Fiscal Disparities Act which shares growth in the commercial-industrial tax base in the seven county metropolitan area. Forty percent of the value of new commercial-industrial development since 1971 is pooled and redistributed among the 300 taxing districts to address uneven business development throughout the region. Fiscal Year – For budgeting purposes the City’s fiscal year is the calendar year. Fixed Asset – Purchases of a long-term nature, which are to be held and used. Examples would be land, buildings, machinery, furniture and equipment. FTE – Equivalent of one employee working fulltime, or 2.080 hours per year. A FTE can be filled by any number of employees whose combined hours total 2,080 per year. Fund – A separate accounting entity, with a set of self-balancing accounts for recording the collection of revenues and the payment of expenditures to carry out a specific function. Fund Balance – Fund Balance is the difference between assets and liabilities in governmental funds (i.e. general fund, special revenue funds, capital project funds, debt service funds and permanent funds). Non-spendable Fund Balance – Describes the amount of a fund balance that cannot be spent because it is either not in spendable form or there is a legal or contractual requirement for the funds to remain intact. Spendable Fund Balance – Describes the amount of fund balance that is available for appropriation based on the constraints that control how specific amounts can be spent. Typically, a significant portion of a government’s spendable resources can be spent only for specified purposes. The following categories define the revenue source and the level of force of the constraint on spending Restricted Fund Balance – The restricted fund balance category includes the portion of the spendable fund balance that reflects constraints on spending because of legal restrictions stipulated by outside parties (e.g., encumbrances for goods or services with outside parties-creditors, grantors outstanding at the end of the year), Also, any legal restrictions based on state statutes or grant requirements placed on the use for specific purposes Committed Fund Balance – The committed fund balance classification includes the portion of the spendable fund balance that reflects constraints that the city has imposed upon itself by a formal action of the city council (for example, an ordinance or resolution passed by a city council). This constraint must be imposed prior to year end but the amount can be determined at a later date. Assigned Fund Balance – The assigned fund balance is the portion of the spendable fund balance that reflects funds intended to be used by the government for specific purposes assigned by more informal operational plans. In governmental funds other than the general fund (special revenue funds, capital project funds, debt service funds and permanent funds); assigned fund balance represents the amount that is not restricted or limited. 178 CITY OF HOPKINS Unassigned – This is the residual classification for the government’s General Fund and includes all spendable amounts not contained in the other classifications and, therefore, not subject to any constraints. Unassigned amounts are available for any purpose. GASB (Governmental Accounting Standards Board) – It is the highest source of accounting and financial reporting guidance for state and local governments. General Fund – The largest fund in the City, the General Fund accounts for most of the City’s financial resources. General Fund revenues include: property taxes, licenses and permits, local taxes, service charges and other types of revenues. This is the fund that accounts for the revenues and expenditures necessary to deliver basic operating services: police, fire, finance, parks, public works, etc. General Obligation Bonds – When a government pledges its full faith and credit to the repayment of the bonds it issues, then those bonds are general obligation (GO) bonds. Sometimes the term is also used to refer to bonds with are to be repaid from taxes and other general revenues. GFOA (Government Finance Officers Association) – the professional association of state and local finance officers in the United States who are dedicated to the sound management of government financial resources. The association sets program standards for the GFOA’s Certificate of Achievement for Excellence in Financial Reporting and the Distinguished Budget Award. Governmental Funds – The General Fund, Special Revenue Funds, Debt Service Funds and Capital Project Funds. HBCA – Hopkins Business and Civic Association, ensures a strong economic development climate, provides promotional activities, encourages community involvement and fosters a sense of community among individuals, civic organizations and businesses Hopkins in Motion – This annual event focuses on the walkability/ livability of Hopkins and encourages participants to be active while having fun. Indirectly Funded Amount – The portion of appropriates not funded by program revenues such as fees and grants. This portion is funded from shared revenues such as property tax, governmental revenues or a city-wide fee not directly attributed to any one program. Interest Earnings – Interest received from the investment of cash in a fund. Intergovernmental Revenues – Funds received from State or Federal governments in the form of grants or shared revenues for various activities. Internal Service Funds – The funds within the Proprietary Fund that account for the financing of goods or services provided by one department or agency to other departments or agencies of a government. IT – Information Technology Department of the city. This department provides computer technology support to all city departments. 179 CITY OF HOPKINS Levy – To impose taxes, special assessments or service charges. Licenses – Revenues received by the issuance of various licenses that are granted to various businesses in the City. Local Government Aid (LGA) – Money given to the City from the State based on a formula that was originally designed to provide tax relief and equalization among cities. LMC – The League of Minnesota Cities is a membership organization dedicated to promoting excellence in local government. The League serves its more than 800 member cities through advocacy, education and training, policy development, risk management, and other services. LRT – Light Rail Transit, a commuter train system in the Minneapolis/St. Paul metropolitan area. Major Account Series – Three classifications of expenditures made by the City. Salaries, Wages and Benefits – Costs relating to employees or temporary help, including fringe benefits. Materials, Supplies and Services – Costs relating to articles of non-durable nature, such as office supplies; professional and technical services; utilities and maintenance; operations and city support services. Capital Outlay – Costs of durable goods such as furniture and equipment. Reimbursed Expenditures – Offset against costs for services provided by one fund to another fund. Major Fund – Governmental fund or enterprise fund reported as a separate column in the basic fund financial statements and subject to a separate opinion in the independent auditor’s report. Market Value Homestead Credit (MVHC) – Started in 2002, this is the primary State program for property tax relief. The State remits a portion of sales and income taxes to local government to assist in keeping property taxes down. MCES – Metropolitan Council Environmental Services provides the City with wastewater service. Miscellaneous Revenue – Funds collected from various sources generally on a non-recurring basis. Modified Accrual Basis – Under the modified accrual basis of accounting, revenues are recognized in the period in which they become available and measurable, and expenditures are recognized at the time a liability is incurred pursuant to appropriation authority. Net Assets – The equity associated with general government less liabilities. Non-major Fund – A governmental fund or enterprise fund that is reported in total in the basic fund financial statements. Operating Expenditure – Expenditure classifications based upon the types of categories of goods and services purchased. Typical objects include: personal services (salaries and wages); contracted services (utilities, maintenance, contracts, travel); supplied and materials; and capital outlay. 180 CITY OF HOPKINS Operating Budget – Financial plan for the fiscal year, which authorizes proposed personnel complements, expenditures and the revenues to finance them. Penalties – Charges to utility customers caused by late payment of their water, sewer, and refuse bills. Permits – Revenue derived from various permits as defined in the City Code, for the performance of a specific action. For example, building a house. Personal Services – The cost of salaries and wages paid to employees as well as the fringe benefits associated with employment (i.e. Social Security, PERA, health insurance, life insurance, etc.). Program – Within each Department are several divisions or programs in the City, each charged with carrying out a specific function. Proposed Budget – Budget as submitted by the City Manager to the City Council. Proprietary Funds – The funds that account for government operations financed and operated in a manner similar to a private business. Refuse Service – Revenue incurred from the sale of trash pick-up and disposal, leaf pick-up, yard waste and recycling to residential customers of the City. Retained Earnings – An equity account reflecting the accumulated earnings of the City’s Proprietary (Enterprise) Funds. Sewer Service – Revenue incurred from the sale of sanitary sewer service to customers of the utility. Special Assessment – Receipts from assessments placed on property within the City for public improvements that have benefited that property. Special Revenue Funds – A fund that accounts for revenues derived from specific taxes or other earmarked revenue sources. Storm Sewer Sales – Revenue derived from a storm sewer utility fee assessed property owners based on the amount of impervious surface on their property. Revenues are used to maintain and improve the City’s storm sewer system. SWLRT – Southwest Light Rail Transit. A commuter train system in the Southwest area of the Minneapolis/St. Paul metropolitan area. Tax Capacity – County tax base for the purposes of levying property taxes. Properties are assigned rates at which their values will be converted into the tax base, (see tax classification rate). Tax Capacity Rate – Tax rate applied to tax capacity to generate property tax revenue. The rate is obtained by dividing the property tax levy by the available tax capacity. Tax Classification Rate – Rates at which estimated market values are converted into the property tax base. The classification rates are assigned to properties depending on their type. 181 CITY OF HOPKINS Tax Increment Financing – Financing tool originally intended to combat severe blight in areas which would not be redeveloped “but for” the availability of government subsidies derived from locally generated property tax revenues. Tax Increments – The value of local taxes collected on a redeveloped or developed property, above the base year taxes. TIF – An abbreviation for Tax Increment Financing. TOD – Transit Orientated Development. A term used to describe development surrounding Light Rail Transit. Transfers – Funds transferred between City funds. Truth-in-Taxation – Procedures adopted by the 1998 Minnesota Legislature intended to improve accountability in the adoption of the budget and property tax levy of local governments. These procedures are revised annually. Truth-in-Taxation Public Hearing – Statutory requirement for most local governments to hold public hearings on their proposed budgets and property tax levies. Water Sales – Revenue earned from the sale of water to customers of the utility. Working Capital – Current assets minus current liabilities. This measure is used as a gauge in determining appropriate fund balances. 182