2019 City of Hopkins Budget
City of Hopkins, Minnesota
Annual Budget
January 1 - December 31, 2019
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, 2019
City Council
Term Expires
Mayor Molly Cummings ................................................................................ December 31, 2019
Councilmember Brian Hunke ........................................................................ December 31, 2019
Councilmember Jason Gadd .......................................................................... December 31, 2019
Councilmember Kristi Halverson ................................................................. December 31, 2021
Councilmember Aaron Kuznia ...................................................................... December 31, 2019
Management Team
Mike Mornson ......................................................................................................... City Manager
Kersten Elverum ............................................................... Director of Planning & Development
Ari Lenz .................................................................................... Director of Community Services
Nick Bishop ..................................................................................................... Director of Finance
Kelly O’Dea ................................................................................................... Recreation Director
Brent Johnson.............................................................................................................. Police Chief
Dale Specken................................................................................................................... Fire Chief
Steve Stadler ......................................................................................... 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 ......................................................................... 16
Budget Calendar ....................................................................................................... 19
Budget Planning Process ......................................................................................... 21
Fund Structure .......................................................................................................... 22 Budget Overview
Authorized and Approved Staffing Levels ................................................................. 26
2019 Summary Budget Information by Major and Non-Major Funds ......................... 28
2019 Budget Summary – All Funds .......................................................................... 29
2019 Revenue Summary – All Funds ....................................................................... 31
2019 Appropriation Summary – All Funds ................................................................. 35
Property Tax Information .......................................................................................... 38
Fund Balance ........................................................................................................... 43
Debt Overview .......................................................................................................... 46
Capital Improvements Overview ............................................................................... 51
General Fund Budget Projection ............................................................................... 55
Other Major Funds Budget Projections ..................................................................... 59 General Fund ............................................................................................................... 63 Special Revenue Funds .............................................................................................. 110 Enterprise Funds ......................................................................................................... 137 General Debt Service Funds ....................................................................................... 149 Glossary...................................................................................................................... 150
City of Hopkins
1010 First Street South • Hopkins, MN 55343-7573 • Phone: 952-935-8574 • Fax: 952-935-1834
Web address: www.hopkinsmn.com
City of Hopkins Mission Statement
•Inspire • Educate • Involve • Communicate •
January 2019
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 2019 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 2019 tax levy. The final result is an adopted 2019 budget
totaling $32,958,228 of which $14,410,478 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.
2019 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.
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CITY OF HOPKINS
HOPKINS IN 2018
In the year 2018, the nation’s economy continued to stabilize. The governmental environment and positive
impacts allowed small growth for the City of Hopkins. The city continued to provide all core services
through 2018 and was able to add one full-time positions, a fire marshal. 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 2018, the City’s tax base continued to grow due to the completion of apartment development projects and
a general increase in residential home value. The City's total tax capacity values increased 5.6% due
mainly to these factors. In 2018 the overall taxable market value increased by 5.2% due to same factors.
The city’s levy has increased an average of 8.96% per year over the last five years. The City’s general fund
expenditures have increased an average of 5.07% a year over the last five years. This increase is directly
related to salary and benefit increases for employees, insurance costs and professional services. 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 Classification and Compensation Study conducted during 2017.
The number of employees has remained stable at 114-119.
ECONOMIC OUTLOOK
Hopkins is a diverse community made up of a healthy mix of residential, commercial and industrial
properties. Super Valu is the largest food wholesaler in the nation. They are a Fortune 500 company that
continues to have 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. The Class A office
space is in an attractive area and are projected continue to attract and retain high quality employers.
Hopkins economic outlook has remained relatively stable. The City has expanded its commercial tax base
through redevelopment. Hopkins is an inner-ring suburb of Minneapolis with a good mix of 3% residential,
42% commercial and industrial and 22% apartment properties. 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 small parcel in the downtown district into seven luxury townhomes.
• 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.
In addition to projects other development continues in Hopkins. During 2018, the major construction
contract was awarded to build the 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.
5
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 2019
• 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 2019 budget year there were no levy limits which give cities more budget
flexibility in meeting the needs of their citizens while maintaining essential city services.
State Aids – The City of Hopkins no longer relies on significant state aids as a revenue source
however the legislature has incrementally increased the Local Government Aid (LGA) allocated
to cities since 2015. The City received approximately $390,000 of LGA in 2015, $415,000 in
2016, $425,000 in 2017, $550,000 in 2018 and will receive $555,000 in 2019.
Real Estate Values – Overall real estate values in this community increased by approximately 5.2% in 2018.
Despite the market value stability this resulted in an increase in the City’s tax capacity of 5.6 % due to
apartment property which has a lower tax capacity than commercial or industrial properties.
Overall, general fund budgeted expenditures will increase by 7.26% in 2019 due in large part to salaries
and benefits which included the addition a full time forestry worker. We projected an average 5.16%
change for 2020-2023. 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. The plan will be updated annually and used in future annual
budget preparation.
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.
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CITY OF HOPKINS
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
2019 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 capacity rate has held fairly steady over the past five years ranging from 61.01% to 68.94%.
The proposed 2019 city tax rate of 68.94% is a 4.00% increase from 2017.
The adopted General Fund budget has a 7.26% expenditure increase for a total General Fund Budget of
$14,410,478. The total tax levy increase for 2019 is 12.35%. The levy includes funds designated for
general fund operations, capital improvements, equipment replacements, Arts Center, Pavilion and debt
service payments. The monthly city tax cost for a median valued home of $261,000 is about $142.05 or
approximately $1,705 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, citizens
and the City Council. They are integral part in meeting the needs of the citizens. The 2019 goals and
strategic plan are included in the budget document on pages 14-15.
Sincerely,
CITY OF HOPKINS
Michael J. Mornson
City Manager
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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, 2018. 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.
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CITY OF HOPKINS
CITY FACILITIESCity Hall1010 First St S, Hopkins, MN 55343952-935-8474Depot Coffee House 9451 Excelsior Blvd, Hopkins, MN 55343952-938-2204Fire Department101 17th Ave S, Hopkins, MN 55343952-938-8885Hopkins Activity Center 33 14th Ave N, Hopkins, MN 55343952-939-1333Hopkins Center for the Arts 1111 Mainstreet, Hopkins, MN 55343952-979-1100Pavilion Ice Arena11000 Excelsior Blvd, Hopkins, MN 55343952-548-6390Police Department 1010 First St S, Hopkins, MN 55343952-548-6440Public Works11100 Excelsior Blvd, Hopkins, MN 55343952-939-13829
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 19,079 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. 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 85th 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.
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CITY OF HOPKINS
Minnesota
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
over 19,000 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
11
CITY OF HOPKINS
CITY STATISTICS:
Founded 1852 School Enrollment 8,152
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 High School 1
Area of City 4.1 Square Miles Private Schools 8
2,616 acres Charter Schools 2
Housing
Single Family 2,758 Elections:
Multiple Family 5,044 Registered Voters - last general election 10,729
Duplexes 500 Number of votes cast last general election 8,541
Townhouses 869 Percentage of registered voters voting 80%
Population by Age City Bond Rating
0 to 19 4,129 Standard & Poor's AA+
20 to 64 11,706
Over 65 2,382
Miles of Streets and Alleys:
Income by Household Trunk Highways 3.57
Less than $25,000 1696 County 5.32
$25,000 - $50,000 2184 City Streets 47.5
$50,000 - $75,000 1955 Alleys 9.52
$75,000 - $100,000 845
$100,000 - $150,000 894 Miles of Sewers:
$150,000 or more 711 Storm Sewers 21.4
Sanitary Sewers 45.46
Median Household Income $53,000 Miles of Watermains 52.6
Per Capita Personal Income $33,200
Civil Defense Warning Sirens 3
Unemployment Rate 1.9%
Fire Protection:
Population Composition Number of Stations 1
White 55.12% Number of FT Employees 4
African American 19.92% Volunteer Firefighters 33
Asian 9.74%
Hispanic or Latino 11.36%Police Protection:
Two or More Races 2.56% Number of Stations 1
Native American 0.49% Number of Employees 39
Other Races 0.89%
Parks
City Parks 16
Playgrounds 11
Total Property Values $1.992 billion Skating Rinks 7
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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. 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 citizens 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.
13
Inspire. Educate. Involve. Communicate.
All people feel safe and
respected, and diversity
is celebrated.
Business growth is
supported and a
vibrant downtown is
maintained.
People enjoy exceptional
government services,
neighborhoods and
outstanding schools.
Support a vibrant business
community
Promote and enhance city
events
Provide accessible, friendly
and efficient city services
Embrace and strengthen
partnerships
Improve walking and biking
infrastructure in the city
Practice environmental
responsibility
Support a range of housing
options
Support transit-oriented
development
Involve diverse
populations
Engage the rental
community of
Hopkins
Inspire community
and citizen
engagement
Take It
To Them
Urban Design:
Do It Right
Preserve the Home
Town Feel of Hopkins
Creating a spirit of community where...
MISSION
City of
STRATEGIES2019
VISION
GOALS
GOAL SETTING 201914
Implement the sidewalk and
trail master plan and partner
with other agencies to improve
and update paths, trails and
crossings in the community,
supporting “Complete Streets”
initiatives
Explore local transportation
opportunities
Develop a schedule for rezoning
properties to conform to
Comprehensive Plan guidance
Partner with Hennepin County
and SWLRT cities to maximize
benefit and minimize disruption
during construction
Work with Minnetonka and
Hennepin County to implement
the vision for the Shady Oak
LRT Station
Work with all stakeholders
to implement and build on
recommendations of the Blake
Road Corridor plans
Continue to explore and
promote sustainability initiatives
in our community
Explore ways to strengthen the
edges of downtown
Continue to explore ways
to enhance the Mainstreet
experience
Strengthen image of Hopkins
as an arts community
Promote shopping local
Promote business assistance
programs
Work through “Think
Hopkins” on business
recruitment efforts
Promote city events large
and small (Raspberry
Festival, Mainstreet Days,
Old Fashioned Holiday,
Summerfest, etc.) and have
a city booth at events when
possible
Improve service delivery
through e-commerce
Promote interactive park,
trails, and facilities directory
on website
Support History Center
transition to Mainstreet
Grow partnerships with:
Joint Recreation with
Minnetonka
Hennepin County
Hopkins School District
Watershed Districts
Met Council
Three Rivers Park District
Surrounding cities
Faith and community-based
organizations
Business community
Promote cultural
celebrations
Explore methods to
involve Multicultural
Advisory Committee in
community building
Continue to seek out
diversity on boards and
commissions
Intentionally engage rental
communities
Encourage volunteerism
and expand volunteer
opportunities
Conduct community
meetings at alternative
locations
Educate the community
in the area of emergency
preparedness
Identify opportunities
to partner with youth,
schools, businesses and
faith-based organizations
Promote opportunities
to raise awareness and
understanding of race,
equity and diversity
Creatively engage and
market the community
using technology and
unique platforms
GOAL SETTING 2019
GOALS: ACTION STEPS
Preserve the Home
Town Feel of Hopkins
Urban Design:
Do It Right
Take It
To Them
15
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.
COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR)
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 a Comprehensive
Annual Financial Report (CAFR), prepared by the City’s Finance staff. Copies of the 2018 CAFR will be
available to the public upon completion in June 2019 and a summary of the results will be published in the
official newspaper.
The 2018 CAFR will be audited by the independent auditing firm of CliftonLarsonAllen, LLP 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 CAFR for the
fiscal year ended December 31, 2017. 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 citizen’s capital investment and to minimize
future maintenance and replacement costs.
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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
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.
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CITY OF HOPKINS
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.
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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.
BUDGET CALENDAR
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
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.
April-May Meet with Council to set parameters and goals for 2019 budget process
June (1st week) Distribute budget worksheets to departments
June (3rd week) Departmental budgets to be completed and returned to finance
June (4th week) Finance reviews and compiles budget summary
July (1st week) City Manager & Finance to meet with departments to review budgets
July - August Council work sessions to review budgets
September 18 City Council adopts preliminary levy and budget
September 19 Proposed 2019 budget and levy certified to Hennepin County
September/October Special Revenue & Enterprise budgets presented to Council for review and approval
December 4 Budget public hearing and final budget approval and tax levy certification
December 5 Final 2019 levy certification to Hennepin County
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CITY OF HOPKINS
DEBT
• The City will confine long-term borrowing to capital improvements, equipment or projects that have
a life of more than 5 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.
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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 adequate resources for the City
Hall building that will need significant capital improvements in 2019. 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.
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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
$1,185,300. 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.
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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.
• 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 22 individual debt service funds for the various
bond issues. The City has established annual financial plans for all 22 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.
• Pavilion Addition Fund – contributions from outside organization and bond proceeds to fund
Pavilion addition and remodel.
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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 2019 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
• Permanent Improvement Capital Projects Fund
• Water Utility Enterprise Fund
• Sewer Utility Enterprise Fund
• Storm Sewer Utility Enterprise Fund
Public art in Hopkins
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CITY OF HOPKINS
City Personnel by Function
Downtown Hopkins
General Public Community Community
Operating Fund Government Finance Police Fire Works Development Services Recreation
General Fund
Administration X X X
Finance X
Community Services X
Building Maintenance X X X X
Inspections 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
Art Center X
Enterprise Funds
Water X
Sewer X
Refuse X
Storm Sewer X
Pavilion X
Housing & Redevelopment X
Administration of Fund
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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
In 2018 the 0.77 position difference between authorized and actual staffing is due to staff vacancies. The
City has taken the opportunity to review staffing numbers, staffing allocations and make operational
changes before moving forward with any new hires.
The increase in authorized staffing from 2018 to 2019 of 0.42 is due to adding a full-time forestry worker in
the public works department and reductions at the Activity Center and Depot.
2016 2017 2018 2018 2019
Authorized Authorized Authorized Actual Authorized
Administrative Services 5.50 5.50 5.00 5.00 5.00
Finance 4.00 5.00 4.00 4.00 4.00
Municipal Building 1.45 1.45 1.45 1.45 1.45
Community Services 8.55 7.55 8.95 8.95 8.95
Police 36.78 38.45 38.45 38.28 38.45
Fire 3.25 3.25 4.10 4.10 4.10
Public Works 19.47 19.98 19.98 19.98 20.98
Skate Park 0.05 0.05 0.05 0.05 0.05
Activity Center 3.25 3.20 3.20 2.80 3.00
Zoning & Planning 1.35 1.35 1.35 1.35 1.35
Community Development 1.50 0.85 0.85 0.85 0.85
General Fund Total 85.15 86.63 87.38 86.81 88.18
Economic Development 1.25 1.60 2.00 2.00 2.00
Parking 0.72 0.72 1.12 1.12 1.12
Communications 0.75 1.25 1.00 1.00 1.00
Depot Coffee House 5.25 5.25 5.00 5.00 4.62
Art Center 5.28 5.28 5.28 5.28 5.28
Special Revenue Fund Total 13.25 14.10 14.40 14.40 14.02
Water 2.60 3.43 4.79 4.79 4.79
Sanitary Sewer 3.40 3.76 2.60 2.60 2.60
Refuse 4.09 4.09 3.39 3.39 3.39
Storm Sewer 0.43 0.63 0.63 0.63 0.63
Pavilion/Ice Arena 2.90 2.90 2.90 2.70 2.90
Housing & Redevelopment 2.40 2.40 2.40 2.40 2.40
Total Proprietary Funds 15.82 17.21 16.71 16.51 16.71
Total All Funds 114.22 117.94 118.49 117.72 118.91
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CITY OF HOPKINS
Operating Fund Crosswalk
This matrix shows the relationship between functional units and funds.
Function
General Government X X X X X X X X
Public Safety X
Health and Welfare X
Highways and Streets X
Urban Redevelopment and
Housing X X
Culture and Recreation X X
Capital Outlay X X X X X
Debt Service X X X X
Water X
Sewer X
Storm Sewer X
Storm
Sewer
Utility
General
Fund
Water
Utility
Sewer
Utility
Tax Increment
District -
Entertainment
District
Taxable
Houing
Bonds of
2009B
Capital
Project
Permanent
Improvement
Revolving
Economic
Dev
Arts
Center
Major Funds
Debt
Service EnterpriseSpecial Revenue
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
Non-Major Funds
Hopkins Academy participants engage in Police, Planning and Economic Development, and fire exercises. The Hopkins Academy, a five week
program held annually in March allows citizens to get a better understanding of how their City government works. The Academy covers the topics
of, Our Government, Police, Fire, Public Works and Planning & Economic Development. The program has been well received by the community
with over 25 participants each year.
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CITY OF HOPKINS
Summary Budget Information – Major Funds and Non-Major Funds by Fund Type
2016 2017 2018 2019 Budget
Actual Actual Budget Budget Difference %age
REVENUES
General Fund 12,295,267$ 13,000,907$ 13,435,355$ 14,410,478$ 975,123$ 7.26%
Special Revenue Funds
Economic Development Fund 673,454$ 665,539$ 402,037$ 395,154$ (6,883)$ -1.71%
Arts Center 1,128,656$ 908,733$ 975,626$ 988,582$ 12,956$ 1.33%
Non-major Special Revenue Funds 4,329,829$ 3,111,316$ 3,415,700$ 3,569,485$ 153,785$ 4.50%
Capital Project Funds
Permanent Improvement Fund 5,701,023$ 1,641,537$ 9,957,475$ 11,886,703$ 1,929,228$ 19.37%
Non-major Capital Project Funds 2,522,008$ 1,997,696$ 896,120$ 6,001,675$ 5,105,555$ 569.74%
Non-major Debt Service Funds 16,683,023$ 20,871,182$ 5,956,147$ 6,931,380$ 975,233$ 16.37%
Enterprise Funds
Water Utility Enterprise Fund 1,526,440$ 1,832,277$ 2,147,086$ 2,168,556$ 21,470$ 1.00%
Sewer Utility Enterprise Fund 2,159,368$ 2,688,450$ 3,088,299$ 3,119,032$ 30,733$ 1.00%
Storm Sewer Enterprise Fund 885,483$ 844,839$ 810,200$ 793,532$ (16,668)$ -2.06%
Non-major Enterprise Funds 1,430,853$ 1,484,318$ 1,455,500$ 1,528,650$ 73,150$ 5.03%
EXPENDITURES
General Fund 12,193,140$ 12,995,235$ 13,435,355$ 14,410,478$ 975,123$ 7.26%
Special Revenue Funds
Economic Development Fund 704,721$ 560,103$ 245,700$ 390,519$ 144,819$ 58.94%
Arts Center 923,926$ 1,088,897$ 992,908$ 1,005,589$ 12,681$ 1.28%
Non-major Special Revenue Funds 2,645,819$ 1,399,200$ 2,610,256$ 3,071,415$ 461,159$ 17.67%
Capital Project Funds
Permanent Improvement Fund 7,921,516$ 2,630,973$ 9,479,100$ 11,563,785$ 2,084,685$ 21.99%
Non-major Capital Project Funds 1,446,959$ 2,992,500$ 1,635,500$ 4,800,500$ 3,165,000$ 193.52%
Non-major Debt Service Funds 20,394,171$ 24,164,372$ 5,345,498$ 6,637,958$ 1,292,460$ 24.18%
Enterprise Funds
Water Utility Enterprise Fund 2,003,003$ 1,789,503$ 1,980,810$ 2,168,556$ 187,746$ 9.48%
Sewer Utility Enterprise Fund 2,432,556$ 2,281,378$ 2,746,202$ 3,067,143$ 320,941$ 11.69%
Storm Sewer Enterprise Fund 608,470$ 446,735$ 526,942$ 605,940$ 78,998$ 14.99%
Non-major Enterprise Funds 1,389,452$ 1,367,431$ 1,463,927$ 1,600,630$ 136,703$ 9.34%
Major Funds are in bold type
28
CITY OF HOPKINS
Summary of Budgeted Funds
2016 2017 2018 2019 Budget
Actual Actual Budget Budget Difference % age
REVENUES
Property Taxes 9,544,396$ 10,083,560$ 10,832,657$ 11,821,624$ 988,967$ 9.13%
Intergovernmental 1,061,205 1,078,945 1,173,933 1,167,129 (6,804) -0.58%
Licenses, Permits & Fines 900,057 1,007,348 785,465 745,315 (40,150) -5.11%
Charges for Services 406,998 323,654 222,850 250,760 27,910 12.52%
Miscellaneous 76,276 197,671 130,450 135,650 5,200 3.99%
Franchise Fees 306,335 309,729 290,000 290,000 -
12,295,267$ 13,000,907$ 13,435,355$ 14,410,478$ 975,123$ 7.26%
APPROPRIATIONS
Council 90,417$ 87,385$ 103,559 96,132$ (7,427)$ -7.17%
Administrative Services 560,494 661,048 667,262 756,693 89,431 13.40%
Finance 324,222 373,600 314,023 351,173 37,150 11.83%
Legal 196,904 247,785 150,000 175,000 25,000 16.67%
Municipal Building 367,667 393,089 389,106 392,396 3,290 0.85%
Community Services 1,131,565 1,061,787 1,171,699 1,269,400 97,701 8.34%
Police 4,739,512 5,218,315 5,297,635 5,609,104 311,469 5.88%
Fire 1,174,801 1,055,895 1,238,250 1,399,178 160,928 13.00%
Public Works 2,635,037 2,941,661 3,060,338 3,221,137 160,799 5.25%
Recreation 569,136 656,129 692,749 732,695 39,946 5.77%
Planning 161,331 201,578 204,672 217,372 12,700 6.21%
Community Development 90,541 95,856 107,810 101,498 (6,312) -5.85%
Unallocated 151,513 1,107 38,252 88,700 50,448 131.88%
12,193,140$ 12,995,235$ 13,435,355$ 14,410,478$ 975,123$ 7.26%
2016 2017 2018 2019 Budget
Actual Actual Budget Budget Difference % age
REVENUES
Chemical Asses. Team 90,780$ 94,110$ 60,000$ 60,000$ -$
Economic Development 673,454 665,539 402,037 395,154 (6,883) -1.71%
Parking 575,755 200,591 150,500 152,650 2,150 1.43%
Communication 290,725 289,058 269,200 255,235 (13,965) -5.19%
Depot Coffee House 375,196 336,468 352,000 362,600 10,600 3.01%
Art Center 1,128,656 908,733 975,626 988,582 12,956 1.33%
Tax Incr Financing (7 funds)2,997,373 2,191,089 2,584,000 2,739,000 155,000 6.00%
6,131,939$ 4,685,588$ 4,793,363$ 4,953,221$ 159,858$ 3.33%
APPROPRIATIONS
Chemical Assess. Team 97,088$ 94,353$ 60,000$ 60,000$ -$
Economic Development 704,721 560,103 245,700 390,519 144,819 58.94%
Parking 532,242 150,212 113,529 141,783 28,254 24.89%
Communication 292,346 253,451 285,566 479,653 194,087 67.97%
Depot Coffee House 368,723 359,878 367,753 347,926 (19,827) -5.39%
Art Center 923,926 1,088,897 992,908 1,005,589 12,681 1.28%
Tax Incr Financing (7 funds)1,355,420 541,306 1,783,408 2,042,053 258,645 14.50%
4,274,466$ 3,048,200$ 3,848,864$ 4,467,523$ 618,659$ 16.07%
SPECIAL REVENUE FUNDS
GENERAL FUND
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CITY OF HOPKINS
2016 2017 2018 2019 Budget
Actual Actual Budget Budget Difference % age
REVENUES
Water 1,526,440$ 1,832,277$ 2,147,086$ 2,168,556$ 21,470$ 1.00%
Sanitary Sewer 2,159,368 2,688,450 3,088,299 3,119,032 30,733 1.00%
Refuse 1,013,134 1,013,994 1,010,500 1,009,267 (1,233) -0.12%
Storm Sewer 885,483 844,839 810,200 793,532 (16,668) -2.06%
Pavilion/Ice Arena 417,719 470,324 445,000 519,383 74,383 16.72%
6,002,144$ 6,849,884$ 7,501,085$ 7,609,770$ 108,685$ 1.45%
APPROPRIATIONS
Water 2,003,003$ 1,789,503$ 1,980,810$ 2,168,556$ 187,746$ 9.48%
Sanitary Sewer 2,432,556 2,281,378 2,746,202 3,067,143 320,941 11.69%
Refuse 949,173 844,737 987,379 965,113 (22,266) -2.26%
Storm Sewer 608,470 446,735 526,942 605,940 78,998 14.99%
Pavilion/Ice Arena 440,279 522,694 476,548 635,517 158,969 33.36%
6,433,481$ 5,885,047$ 6,717,881$ 7,442,269$ 724,388$ 10.78%
167,501
2016 2017 2018 2019 Budget
Actual Actual Budget Budget Difference % age
REVENUES
Property Taxes 1,876,459$ 2,042,687$ 3,149,223$ 3,613,429$ 464,206$ 14.74%
Special Fees 829,065 897,122 911,090 1,081,348 170,258 18.69%
Miscellaneous 475,534 27,969 16,101 9,522 (6,579) -40.86%
Proceeds from Bond Sale 12,310,000 16,425,158 - - -
Operating Transfer In 1,191,965 1,478,246 1,879,733 2,227,081 347,348 18.48%
16,683,023$ 20,871,182$ 5,956,147$ 6,931,380$ 975,233$ 16.37%
APPROPRIATIONS
Bond Principal 3,075,000$ 3,080,000$ 3,720,000$ 5,050,000$ 1,330,000$ 35.75%
Bond Interest 814,199 1,035,605 1,601,498 1,561,958 (39,540) -2.47%
Miscellaneous other charges 425,095 433,500 24,000 26,000 2,000 8.33%
Deposit to Escrow Agent 7,305,660 3,678,549 - - -
Transfer out 8,774,217 15,936,718 - - -
20,394,171$ 24,164,372$ 5,345,498$ 6,637,958$ 1,292,460$ 24.18%
Total Revenues 41,112,373 45,407,561 31,685,950 33,904,849 2,218,899 7.00%
Total Appropriations 43,295,258 46,092,854 29,347,598 32,958,228 3,610,630 12.30%
Use of Equity or
Fund Balance (2,182,885) (685,293) 2,338,352 946,621 (1,391,731) -59.52%
DEBT SERVICE FUNDS (all funds)
PROPRIETARY FUNDS
30
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 $31,607,068. The largest source of
revenue by category is property taxes of $18,822,090
comprising 59.55% 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 2019. Levy limits while providing assurances to taxpayers do give the City
the additional challenges in meeting citizen’s requests for sustained services or in some instances
increased services. In 2019 budgeted taxes increased in total by 12.35% as a result of salary increases,
benefit increases and new G.O. debt. The General Fund had a 9.13% increase in the levy due to increases
in expenditures that were not offset by other revenue sources.
Intergovernmental Revenues: Total $1,328,629
or 3.42% of the City’s revenues. The City currently
receives highway funding, police and fire aid,
chemical assessment grants, PERA aid, fire grants,
Community Development Block Grant funds and
other miscellaneous state grants. 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 2018 we are scheduled to receive $556,612 in Local Government Aid, a $7,596 increase from
2018 that will go to the General Fund and is utilized to reduce the general fund tax levy.
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CITY OF HOPKINS
Utility Fees: For water, sewer, refuse and storm sewer
account for $6,915,587 of the City’s revenue or 21.88%.
Utility revenue is planned to increase by 1% compared to
2018 based decreased to the planned billable
consumption in the Water and Sewer funds. The City will
continue to have incremental rate increases over the next
four years. 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. Rates will increase by 6.7% and
5.6% for water and sewer, respectively. The rate study
will be continually evaluated and rates adjusted as
needed. The Storm Sewer and Refuse funds remain
healthy and will not have rate increases in 2019.
Charges for Services: Other than utilities
are $2,092,624 or 6.62% 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 on the rise again with new
development. 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. While there are several other development projects on the
horizon 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: and Special Assessment Fees for
housing projects are $1,081,348 or 3.42% of City
revenues. Special Assessments are levied for street,
sidewalk, alley, water, sewer or storm sewer
improvements that benefit private property. Special
Assessment fees are assessed every year to the specific
housing properties that benefited from the development
projects. These projects allowed the City to improve the
value of the housing stock in several townhome and
condominium developments. Special assessment
revenues fluctuate with the number and amount of
assessable projects and have remained relatively stable
the last few years. Special assessment revenue
projections are based on the special assessment rolls and
scheduled payments due in the budget year. Special assessments revenue will increase for 2019 due to a
larger street project completed in 2018 with first assessment due in 2019.
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CITY OF HOPKINS
Permits, Licenses and Fines: are $767,315 or
2.43% of revenues. Permit revenues are
dependent on the economy and on future
development of the City. In 2017 due to several
large commercial redevelopment projects the
City had a 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 have been increased for 2019. A
residential user will pay $3.50 monthly each for gas and
electric, or $7.00 per month. The rate progresses higher
for multiple dwellings and commercial properties. Total
franchise fees collected in budgeted funds will be
$542,235 or 1.72% of City revenues. The City has taken
a conservative approach to budgeting franchise fees
due to potential federal legislation on cable TV franchise
revenue. The City also deposits franchise fees in capital
improvement funds that are not budgeted. The City
expected collections of $300,000 and $360,000 for the
Park Improvement and Capital Improvement funds,
respectively. The City uses franchise fees for four
different purposes: 1. To provide live streaming and archiving of city council and other meetings, 2. For
capital improvement, specifically funding a City Hall renovation, 3. For Park Improvements and 4. To reduce
the levy in the general fund.
Total 2019 Budgeted Revenue: Increased from 2018
as a result of increased tax revenues and
miscellaneous revenues from implementing the 5-year
utility rate plan. The 2018 budget was prepared with
increased tax and utility revenues as described in
previous revenue sections. 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.
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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 have remained steady over the
last several years; we have continued to
be successful in receiving federal COPS
grant, a fire prevention and safety grant
along with Local Government Aid.
Intergovernmental revenues are less
reliable so the city has been decreasing
its dependence on that source of
income. Tax revenues have risen to fill that gap; however we continue to seek other revenue sources to
meet our budget needs which include grants. Utility charges have increased as a result of the
implementation of a 5-year utility rate study to help the city meet the needs of the aging infrastructure.
Shown below is a chart showing the relationship between all revenue sources.
34
CITY OF HOPKINS
APPROPRIATION SUMMARY
Appropriations for all funds total $32,958,228. This is less than anticipated revenues for 2019 and results
in an increase of fund balance of $946,622 overall. The special revenue funds will add $485,698 where
certain funds such as the parking fund and arts center fund are working to rebuild fund balance and tax
increment revenues exceed current needs. Enterprise funds are budgeted to increase their net position by
$167,502 as we work 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 $293,422 as our debt service levy increases for new
bond issuances.
The largest source of appropriations by category is employee salaries and benefits at $13,480,220.
Employee salary and benefits make up 40.90% of the City’s annual appropriation and represent a 9.58%
increase from 2018 budget. The City completed a classification and compensation study for all employees
in 2018. The resulting wage scales were used for the 2019 budget. All union contracts have been settled
through 12/31/20.
Materials, supplies and services make up 26.58% of appropriations at $8,760,397. This amount represents
a 4.89% increase from 2018 budget. The increase is mainly due to the effect of inflation and increased
supply request from the Public Work department.
Capital outlay and improvements can fluctuate substantially every year. In 2019, the appropriated amount
is $199,450 or 0.61% of total appropriations. Anticipated capital costs tables and chairs at Fire Hall; and
improvements at the Arts Center. Staff was instructed to keep capital items at a minimum as funding
restrictions continue to present challenges in budgeting. 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 22.89% of appropriations at $7,544,938. This amount represents an increase of
27.08% from 2018 due to debt issued in the previous year for street projects.
The six largest programs of the City in 2018 account for 92% of the appropriations budget and are as
follows:
Public Safety 7.1 million
Utilities (water, sewer, storm sewer, refuse) 6.8 million
Debt 6.6 million
General Government 3.6 million
Public Works 3.4 million
Recreation 2.7 million
35
CITY OF HOPKINS
36
CITY OF HOPKINS
REVENUES - ALL FUNDS
COMPARATIVE ANALYSIS BY SOURCE
ADOPTED
2016 2017 2018 2019
SOURCE ACTUAL ACTUAL BUDGET BUDGET
Current Revenues
PROPERTY TAX $11,609,767 $12,819,047 $14,564,111 $16,083,090
TAX INCREMENT 2,957,307 2,146,982 2,568,500 2,739,000
SPECIAL ASSESSMENTS 829,065 897,122 911,090 1,081,348
LICENSE, PERMITS & FINES 728,667 1,028,503 801,065 767,315
INTERGOVERNMENTAL REVENUE 1,384,403 1,345,583 1,380,933 1,328,629
CHARGES FOR CURRENT SERVICES 1,552,181 1,692,897 1,583,956 1,666,372
INTEREST ON INVESTMENTS 162,465 159,241 71,560 57,221
UTILITY SERVICE CHARGES 5,079,822 6,120,600 6,843,384 6,915,587
FRANCHISE FEES 573,495 584,214 553,000 542,235
OTHER REVENUES 1,233,860 608,048 426,750 426,270
TOTAL CURRENT REVENUES $26,111,032 $27,402,237 $29,704,349 $31,607,067
Other Financing Sources 12,310,000 16,425,158 - -
TOTAL REVENUES $38,421,032 $43,827,395 $29,704,349 $31,607,067
Add: Inter-Fund Transfers 2,691,341 1,580,166 1,981,653 2,297,781
TOTAL REVENUES $41,112,373 $45,407,561 $31,686,002 $33,904,848
EXPENDITURES/EXPENSES - ALL FUNDS
COMPARATIVE ANALYSIS BY OBJECT
ADOPTED
2016 2017 2018 2019
OBJECTIVE ACTUAL ACTUAL BUDGET BUDGET
Current Expenditures/Expenses
SALARIES AND EMPLOYEE BENEFITS $11,373,161 $12,199,849 $12,301,377 $13,480,220
MATERIALS, SUPPLIES AND SERVICES 8,248,402 8,129,360 8,351,624 8,760,397
CAPITAL OUTLAY 596,793 410,315 244,800 199,450
DEPRECIATION 775,000 892,027 775,000 976,000
DEBT REPAYMENT 11,773,916 8,378,307 5,937,267 7,544,938
TOTAL $32,767,272 $30,009,858 $27,610,068 $30,961,005
Other Financing Uses 10,527,986 16,082,996 1,737,530 1,997,223
TOTAL EXPENDITURES $43,295,258 $46,092,854 $29,347,598 $32,958,228
37
CITY OF HOPKINS
PROPERTY TAXES
Tax Capacity & Market Values
The growth in tax capacity from 2009 to
2010 reflects overall increased market
value of property in Hopkins from
redevelopment. During the years
2011-2013 the housing market saw
significant declines across the country
and Hopkins was no exception. To the
right depicts tax capacity value over the
last ten years. Since 2014, Hopkins
continued to have growth due to
commercial development that was
already in place when the market
turned and a recovering housing
market. Hopkins residential housing
values have been increasing over the
last several years as the housing
market has rebounded resulting in
quick sales for sellers who are getting
competitive prices for their homes.
One goal of the city council is to preserve the current housing stock and promote housing growth. As
mentioned above housing 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.
38
CITY OF HOPKINS
Changes in property taxes
The chart at the left shows the percentage of
homeowners that saw changes in total property taxes
paid. About 6.75% saw decreases in their property taxes,
however, a much greater percentage 93.25% had
between .1% - to over 20% increases in values, this is
due to the increasing market value of homes and an
increases to the tax levy.
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
$261,000 and is projected to pay $4,063 in
property taxes in 2019.
The chart to the right shows the components of City
of Hopkins taxes by taxing district.
City Property Tax Levy
Shown to the left 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 $191,000 in 2012 to $261,000 in 2018.
Taxes for 2012, 2013 and 2014 had small
increases and 2015 saw the implementation
of the Financial Management Plan (FMP)
which provided new debt levies for the
Pavilion and Art Center as we work to get
these funds into a more stable financial
position. The 2019 FMP provides for
additional debt levies to fund much needed
infrastructure projects within the City.
This residential property owner in Hopkins will experience a $195 increase in City property taxes in 2019.
The total City taxes on a median valued home would be $1,704 in 2019 as compared to $1,509 in 2018.
39
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 2018 as based on the City’s Utility Rate Plan and continued
capital costs. 2018 will be the second year the City used a tiered rate structure. Refuse rates are analyzed
each year and if necessary are only increased every couple of years. There was no increase in refuse or
recycling rates for 2018. 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.
City Levy – By Purpose
In 2018 the City continued its property tax levy for the purpose of funding the debt for the residential streets,
Pavilion Addition and portions of Blake Road. In 2018 levy limits were once again eliminated and remain
off for 2019.
City tax capacity rates of 68.941% result in payments of $1,704 annually or approximately $121 per month
for the average homeowner. Net property tax costs by program, was developed by crediting related
revenues against appropriate programs expenditures.
2019 2018
General Fund $11,736,624 $10,747,657 9.20% increase
Capital Levy $100,000 $75,000 33.33% increase
Arts Center $257,500 $250,000 3.00% increase
Pavilion Fund 40,383 - 100.00% increase
Equipment Replacement 230,000 - 100.00% increase
Debt 3,613,329 3,149,223 14.74% increase
Total Levy $15,977,836 $14,221,880 12.35% increase
Council $9.56
Administrative Services $79.31
Finance $33.45
Legal $4.97
Unallocated $8.82
Municipal Building $39.02
Community Services $62.20
Police $509.31
Fire $127.69
Public Works $300.55
Recreation $26.78
Activity Center $35.29
Planning and Community Development $22.41
Capital $9.94
Equipment Replacement $22.87
Arts Center $25.61
Pavilion $4.02
Debt $382.20
Annual Cost for City Services $1,704.00
2019 Annual Property Tax Cost (average home)Annual Service Cost
City of Hopkins Average Annual Service Costs
on an Average Home.
2019 2018
City Property Taxes $1,704.00 $1,509.00
Water - Consumption
7,500 gallons a month
$2.78/$3.20/$3.68 Tiered Rates $319.93
$2.60/$3.00/$3.45 Tiered Rates $299.71
Sewer - Consumption
7,500 gallons a month
$6.46/ 1,000 gallons $581.40
$6.12/ 1,000 gallons $550.80
Refuse Collection $262.20 $262.20
Storm Sewer $60.00 $60.00
Franchise Fees $84.00 $52.80
Total $3,011.53 $2,734.51
40
CITY OF HOPKINS
Net annual property tax costs for program budgets
The City’s overall net levy increase is 12.35%. The general fund levy increased in 2019 by 9.2% or
$988,967. The debt levy was increased due to a residential street projects and portions of Blake Road.
The debt levy increase was 14.74% or $464,106. The capital levy was increased to $100,000 because
increase to projects in 2019. The Arts Center levy was increased by 3% to $257,500. The City implemented
an equipment replacement levy for 2019 to help offset the costs of equipment and information technology.
The Arts Center Levy was implemented to provide operational funds for this facility as it looks to improve
its sustainability. The total levy increase for 2019 is $1,755,956. The increased taxes caused the tax rate
to increase by 2.648% from 66.293% to 68.941%
Fire Chief Dale Specken and Mayor
Molly Cummings receive a Fire
Prevention Safety Grant in recognition
of the City’s commitment to protecting
our community.
41
CITY OF HOPKINS
Shown to the left are the
main taxpayers in the City
of Hopkins and their
percentage of total tax
capacity. The largest
taxpayer comprises 6.83%
of total tax capacity and the
next largest taxpayer
comprises 4.08%. 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
significant taxpayer.
Major employers in Hopkins include Cargill an international producer and marketer of food, agricultural,
financial and industrial products, followed by ISD 270 Hopkins and Super Valu, a grocery distribution
warehouse facility. While these three organizations employ almost 38% of the workforce in Hopkins the
City has a diverse group of employers who have had a long-term presence in the City.
PRINCIPAL EMPLOYERS
Percentage
of Total
Taxpayer Type of Business Employees Employment
Colfin Midwest NNN INV LLC Food, agricultural, financial and industri 4,000 26.274 %
ISD 270 Hopkins School 1,041 4.644 %
SuperValu Grocery distributor 707 6.838 %
Thermotech Plastic mold manufacturer 400 2.627 %
US Post Office Post Office 314 2.063 %
Oak Ridge Country Club County/Golf Club 185 1.215 %
Augustana Chapel View Care Center Health Care Services 185 1.215 %
US Bank Financial Institution 185 1.215 %
City of Hopkins Municipal Government 144 0.946 %
Walser Chrysler Dodge Jeep Ram Automotive Dealership 100 0.657 %
Taxpayer Type of Business Tax Capacity
Percentage of
Total Tax
Capacity
Colfin Midwest NNN Inv LLC Real Estate 1,754,120 6.83%
Super Valu Grocery Warehouses 1,047,910 4.08%
Heines Globel Reit 9320 Excel Management Services 891,430 3.47%
Greenfield Apartments Apartments 429,388 1.67%
Ramsgate Apartments LLC Apartments 292,813 1.14%
Southwest Real Estate, Inc.Apartments 264,848 1.03%
The Luther Co Ltd Ptnrshp Car Dealership 256,120 1.00%
Duke Realty Corporation Office/Warehouses 243,990 0.95%
Westside Property Owner, LLC Apartments 227,250 0.88%
City Center Ventures, LLC Real Estate 226,580 0.88%
City's Total Tax Capacity 25,694,832
PRINCIPAL TAXPAYERS
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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.
The general fund reduced its fund balance by approximately $113,000 in 2018. This is a preliminary and
unaudited decrease. The City is still in compliance with its fund balance of 42% of prior year expenditures.
The 2019 budget was adopted with 4% wage increase based on cost of living increases in union contracts
and expected step movements. The general fund is on target with its fund balance goal of 42% of prior
year’s expenditures and is at 42.4% 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 2019 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 a 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 2019 budget includes expenditures for a façade
improvement program available to local business. The fund still plans to add approximately $5,000 to fund
balance is still able to provide funding for future development incentives.
Estimated
YE 2018
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 $5,738,999 $14,410,478 $14,410,478 $5,738,999 0.00%-
Economic
Development
Special Revenue
Fund
4,634,593 395,154 390,519 4,639,228 0.10% 4,635 Planned increase from
tax revenues and excess
TIF will be used for future
development.
Art Center (1,212,333) 988,582 1,005,589 (1,229,340) -1.40% (17,007)
Permanent
Improvement
Revolving Fund
287,536 11,886,703 11,563,785 610,454 112.31% 322,918 Street reconstruction
projects for 2019 are
scheduled. Bonds will be
sold to finance this
project.
Water Enterprise
Fund *
(867,508) 2,168,556 2,168,556 (867,508) 0.00%-
Sewer Enterprise
Fund *
333,274 3,119,032 3,067,143 385,163 15.57% 51,889
Storm Sewer
Enterprise Fund *
982,947 793,532 605,940 1,170,539 19.08% 187,592 Bonds will be sold in
2019 for the planned
infastructure projects.
Water and Sewer rates
were increased in 2019 to
continue to improve
financial stability of funds
and pay for capital costs.
43
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 fund. In 2016 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 concert series was a financial
success. The Art Center funding issues were addressed in the Financial Management Plan that was
adopted for 2014 and calls for an annual levy starting in 2015 to eliminate the negative fund balance. It is
anticipated that the negative fund balance will be eliminated in 2024.
The Permanent Improvement Revolving Fund will increase its fund balance slightly in 2019. Bonds are
issued to fund street projects and all expenditures are included in the fund. Increases and decreases in
the fund are primarily timing difference between bond issuances and construction costs.
The Water Enterprise Fund’s working capital is expected to remain the same in 2019. Rates were increased
by 6.7%. However, consumption projections were decreased and revenue is only projected to increase by
1% in 2019. 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 grow in slightly in 2017. Rates were increase
by 5.6%. However, consumption projections were decreased and revenue is only projected to increase by
1% in 2019. 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 saw a 6.9% increase in 2019.
The Storm Sewer Enterprise Fund’s working capital will increase in 2019 as scheduled projects are less
than in past years. The Storm Sewer Fund is adequately funded for projected operations and infrastructure
improvements and no rate increased are planned for the near future.
The Artery is a bike, pedestrian and vehicle connection and community
space connecting a future light rail station with historic downtown.
44
CITY OF HOPKINS
Non-Major Funds
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 will increase slightly in 2019. The city will need to increase parking fees by
approximately 5% each year to provide adequate funds to maintain the parking lots and cover operations.
The Communication fund continues to support the advertising and promotion of the Art Center by
transferring $86,920 annually to the Arts Center. The council and staff continue to work at relieving the Art
Center promotional activity expense burden from the communication fund. The communications fund will
also purchase capital equipment for City Hall and the Council Chambers. Currently this fund exceeds its
fund balance goals.
The Depot Coffee House is a chemical free environment for area teens that provides specific programming
of interest to them. The Depot Coffee House Youth Project is being supported by the General Fund with a
$20,000 transfer as well as the Hopkins-Minnetonka Joint Recreation program ($20,000), Three Rivers
Park District ($20,000) and Hopkins School District ($50,000). The coffee shop portion of the Youth Center
Estimated
YE 2018
Fund
Balance/% Change $ Change Reason for
Working Ending in Fund in Fund Greater than
Fund Name Capital*Revenues Expenditures Balance Balance Balance 10% Variance
Chemical
Assessment
0 60,000 60,000 0 0.00%0
Parking 200,240 152,650 141,783 211,107 5.43% 10,867
Communications 527,400 255,235 479,653 302,982 -42.55% (224,418)Planned use of fund
balance to purchase
communications
technology in City Hall
and Council Chambers
Depot Coffee
House
(31,706) 362,600 347,926 (17,032) -46.28% 14,674 Coffee shop operations
were evaluated and
changes made so that
this fund can build fund
equity for future projects.
Tax Increment
Funds
(aggregate)
1,591,018 2,739,000 2,042,053 2,287,965 43.81% 696,947 Funds collected are
replenishing negative fund
balance as the districts
tax collections increase
Debt Service
Funds
(aggregate)
1,685,617 6,931,380 6,637,958 1,979,039 17.41% 293,422 Planned tax collections
in 2019 to pay principal
and interest payment due
on 2/1/2020.
Enterprise
Refuse *956,100 1,010,500 987,379 979,221 2.42% 23,121
Pavilion *(70,325) 519,383 635,517 (186,459) -165.14% (116,134)Facility will be under
construction for a portion
of the year.
Non-Major Funds
Special Revenue Funds
45
CITY OF HOPKINS
has historically been a successful venture of the Depot and able to provide funding for the youth project.
The coffee shop was unable to be profitable in 2017 or 2018 due nearby construction projects. The
operating results are expected to rebound in 2019, with the elimination of one position. In conjunction with
the coffee business we offer rental of the facility when not used by the youth and we anticipate increased
revenues from that source that will supplement the budget. With the changes made we expect that the
coffee shop will continue to provide support for the youth programming and provide adequate funds for
cash flow.
Tax Increment fund balance may be used to retire tax increment debt early. Currently most tax increment
funds 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 rates were
not increased for 2019. Working capital continues to be adequate for this operation.
The Pavilion Ice Arena will show a net loss in 2019 due be under construction for a portion of the year; staff
continues to actively market the facility to various groups to increase off season rental income and eliminate
the negative cash position. These efforts are paying off as an underutilized portion of the facility is being
leased to the Hopkins School District. The City will also use tax levy to pay bond costs beginning in 2019
for a pavilion upgrade project that was begun in 2018.
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 was upheld for each of the two bonds issued in 2018. 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, 2018, was $70,025,000. The City’s per capita debt at December 31, 201/ is $3,686.
The total debt principal and interest due in 2018 is $6,979,266 of which $3,613,329 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 $3,828,990 in 2030 and to $971,508 in 2034 before the final issue matures in 2036. The ability to
retire 76% of the City’s debt in the next ten years is a major strength. The City is planning on issuing GO
CIP bonds for City Hall renovations, GO street reconstruction bonds for Blake Road, GO Improvement
bonds for residential street project and utility revenue bonds. The actual amount to be bonded is estimated
at $12,185,000 and will include as revenue sources a tax levy, franchise fees, utility revenues, and special
assessments. 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.
46
CITY OF HOPKINS
The graph below illustrates the retirement of debt (principal and interest) in years 2019 through 2036.
Minnesota State law
limits the amount of G.O.
debt for any municipality
to 3% of market value,
estimated to be
$1,923,161,502 in 2018.
This limitation provides
reasonable assurance of
the municipality’s ability
to pay. The legal debt
limit for Hopkins is
$57,694,845; projected
debt subject to the legal
limit for Hopkins is
$47,795,000 or 75% of
total debt limit allowed.
OUTSTANDING DEBT AND PURPOSE
2018A GO Improvement Bonds Street Improvements $ 6,715,000
2018B GO Tax Abatement Bonds Parks and Water & Sewer Improvements $ 3,285,000
2017A GO Improvement Bonds Street Improvements $ 11,795,000
2017B GO Tax Abatement Bonds Parks and Water & Sewer Improvements $ 3,170,000
2016A GO Improvement Bonds Street Improvements $ 4,085,000
2016B GO Tax Abatement Parks and Municipal Parking Ramp $ 1,535,000
2016C GO Bonds Equipment Certificates & Water Revenue Bonds $ 2,565,000
2016D GO Tax Increment Revenue Refunding Bonds Refunding of 2009 HRA Tax Increment Revenue
Bonds $ 3,340,000
2015A GO Street Reconstruction Bonds Street Improvements $ 3,625,000
2015B GO Tax Abatement Cottageville Park and Parking Lot Improvements $ 2,705,000
2015C GO Tax Increment Revenue Refunding Bonds Refunding of 2008 HRA Tax Increment Revenue
Bonds $ 3,705,000
2015D GO Tax Increment Revenue Refunding Bonds Refunding of 2007 HRA Tax Increment Revenue
Bonds $ 6,400,000
2014A GO Improvement Bonds Street Improvements $ 1,560,000
2014B GO Refunding Bonds Refund the 2007A and 2007B Bonds $ 3,680,000
2013A GO Improvement Bonds Street Improvements $ 2,775,000
2012A GO Capital Improvement Plan Bonds Police Station Expansion and Remodeling $ 905,000
2012B GO Bonds Street Improvements and Equipment Purchases $ 3,535,000
2010A GO Improvement Bonds Street Improvements $ 1,540,000
2010B GO Refunding Bonds County Road 3 Improvements Phase II (2002B),
Street Improvements (2002A), Sewer (2003A) $ 1,250,000
2009A GO Revenue Bonds Water & Sewer Improvements and Refunding of
2000 Water and 1999C Storm Sewer Bonds $ 965,000
2009B GO Taxable Housing Improvement Refunding Refunding 1999A & 1999B Housing Improvement
Bonds $ 890,000
Total Outstanding Debt December 31, 2018 70,025,000$
47
CITY OF HOPKINS
SCHEDULE OF DEBT SERVICE REQUIREMENTS – ALL FUNDS
Principal Interest Principal Interest Principal Interest Principal Interest
2019 5,050,000 1,929,266 1,015,000 335,053 635,000 158,646 535,000 158,913
2020 5,745,000 1,733,296 1,060,000 311,318 645,000 145,188 545,000 144,201
2021 5,920,000 1,579,541 1,115,000 286,105 660,000 130,460 565,000 128,511
2022 5,750,000 1,426,918 1,165,000 259,378 645,000 114,840 570,000 112,281
2023 5,840,000 1,276,279 1,230,000 229,933 665,000 98,965 580,000 95,629
2024 4,745,000 1,134,257 1,090,000 201,013 680,000 82,485 500,000 79,796
2025 5,050,000 997,138 1,295,000 171,644 700,000 65,360 510,000 64,896
2026 5,060,000 854,428 1,350,000 139,844 720,000 47,505 370,000 52,696
2027 4,790,000 717,581 1,410,000 107,450 520,000 32,284 395,000 42,956
2028 4,945,000 581,598 1,470,000 72,744 535,000 19,506 395,000 32,495
2029 4,685,000 442,980 1,540,000 35,031 290,000 8,766 315,000 22,588
2030 3,510,000 318,990 555,000 7,631 150,000 2,344 185,000 15,100
2031 2,890,000 222,083 - - - - 190,000 9,675
2032 2,575,000 143,113 - - - - 120,000 5,400
2033 2,155,000 73,500 - - - - 120,000 1,800
2034 945,000 26,508 - - - - - -
2035 180,000 8,960 - - - - - -
2036 190,000 3,040 - -
70,025,000$ 13,469,477$ 14,295,000$ 2,157,141$ 6,845,000$ 906,349$ 5,895,000$ 966,937$
Total Tax Increment Bonds Special Assmnt Bonds Revenue Bonds
The City has maintained an AA+
bond rating since 2014.
Principal Interest Principal Interest
2019 285,000 34,720 2,580,000 1,241,935
2020 295,000 21,665 3,200,000 1,110,925
2021 310,000 7,440 3,270,000 1,027,025
2022 -- 3,370,000 940,419
2023 -- 3,365,000 851,753
2024 -- 2,475,000 770,963
2025 -- 2,545,000 695,238
2026 -- 2,620,000 614,383
2027 -- 2,465,000 534,891
2028 -- 2,545,000 456,853
2029 -- 2,540,000 376,596
2030 -- 2,620,000 293,915
2031 -- 2,700,000 212,408
2032 -- 2,455,000 137,713
2033 -- 2,035,000 71,700
2034 -- 945,000 26,508
2035 -- 180,000 8,960
2036 -- 190,000 3,040
890,000$ 63,825$ 42,100,000$ 9,375,225$
Housing Fee Bonds G.O Bonds
48
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
Principal Interest Principal Interest Principal Interest Principal Interest Principal Interest
2019 209,319 79,860 123,451 39,840 122,230 22,313 20,000 1,400 535,000 158,913
2020 213,199 74,624 124,412 35,877 127,389 18,500 20,000 1,000 545,000 144,201
2021 227,079 67,996 130,373 31,601 127,549 15,414 20,000 600 565,000 128,511
2022 227,079 60,963 130,373 27,186 127,549 12,282 20,000 200 570,000 112,281
2023 240,959 53,830 141,333 22,621 132,708 8,928 - - 580,000 95,629
2024 244,839 46,391 142,294 17,868 47,867 6,687 - - 500,000 79,796
2025 249,839 38,698 147,294 21,976 47,867 (3,328) - - 510,000 64,896
2026 188,719 32,254 63,255 9,684 48,026 4,658 - - 370,000 52,696
2027 197,598 26,881 69,216 7,973 58,186 3,503 - - 395,000 42,956
2028 197,598 21,084 69,216 6,070 58,186 2,141 - - 395,000 32,495
2029 146,478 15,750 60,177 4,199 33,345 989 - - 315,000 22,588
2030 85,358 11,679 21,137 2,892 3,504 479 - - 185,000 15,100
2031 89,238 8,264 22,098 2,046 3,664 339 - - 190,000 9,675
2032 93,118 5,587 23,059 1,384 3,823 229 - - 120,000 5,400
2033 93,118 2,794 23,059 692 3,823 115 - - 120,000 1,800
2034 - - - - - - - - - -
2035 - - - - - - - - - -
2036 - - - - - - - - - -
2,703,538$ 546,655$ 1,290,746$ 231,908$ 945,716$ 93,250$ 80,000$ 3,200$ 5,895,000$ 966,937$
Water Fund Bonds Sewer Fund Bonds Storm Sewer Bonds Nonmajor Enterprise Total Enterprise Funds
Major Enterprise Fund Bonds
Principal Interest Principal Interest Principal Interest
2019 5,050,000 1,929,266 4,515,000 1,770,354 4,515,000 1,770,354
2020 5,745,000 1,733,296 5,200,000 1,589,095 5,200,000 1,589,095
2021 5,920,000 1,579,541 5,355,000 1,451,030 5,355,000 1,451,030
2022 5,750,000 1,426,918 5,180,000 1,314,637 5,180,000 1,314,637
2023 5,840,000 1,276,279 5,260,000 1,180,651 5,260,000 1,180,651
2024 4,745,000 1,134,257 4,245,000 1,054,461 4,245,000 1,054,461
2025 5,050,000 997,138 4,540,000 932,242 4,540,000 932,242
2026 5,060,000 854,428 4,690,000 801,732 4,690,000 801,732
2027 4,790,000 717,581 4,395,000 674,625 4,395,000 674,625
2028 4,945,000 581,598 4,550,000 549,103 4,550,000 549,103
2029 4,685,000 442,980 4,370,000 420,393 4,370,000 420,393
2030 3,510,000 318,990 3,325,000 303,890 3,325,000 303,890
2031 2,890,000 222,083 2,700,000 212,408 2,700,000 212,408
2032 2,575,000 143,113 2,455,000 137,713 2,455,000 137,713
2033 2,155,000 73,500 2,035,000 71,700 2,035,000 71,700
2034 945,000 26,508 945,000 26,508 945,000 26,508
2035 180,000 8,960 180,000 8,960 180,000 8,960
2036 190,000 3,040 190,000 3,040 190,000 3,040
70,025,000$ 13,469,477$ 64,130,000$ 12,502,540$ 64,130,000$ 12,502,540$
Debt Service Fund Bonds Total Debt Service FundTotal - All Funds
Non-Major Funds - Aggregate
49
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.
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.
Principal and interest payments for the City are projected to stay fairly level over the next
several years before dropping in 2024 and again in 2031.
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CITY OF HOPKINS
2018 Capital Improvement Projects
Building Improvements
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 five projects planned for 2019. The projects are install building automation
system, carpeting, outdoor signage/lighting, water fountain replacement and install key card access. The
2019 projects will continue to enhance the facility and be a noticeable improvement for all patrons at the
facility.
The Activity Center, a facility for senior programming will update bathrooms to be more accessible.
Hopkins City Hall was built in 1964 and remodeled in 1989. Major changes in operations have occurred
over the past 30 years and City Hall will undergo extensive renovations and become an ideal place for
employees to work and serve residents. The project will include lobby replacement, council chamber
equipment upgrade, city hall roof, city hall carpet and window replacement. The total project is estimated
to cost $4,395,000. The City increased gas and electric franchise fees beginning on 1/1/2019 to partially
fund the project.
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 several small projects scheduled in 2019 to replace HVAC units and add a sound
system.
The public works building will replace the wash bay roof, garage doors and fuel dispenser.
Parks – Harley Hopkins, Interlachen, Valley & Hilltop Parks will all receive much needed lighting upgrades
in 2019. The new lighting will improve energy efficiency light quality.
Shady Oak Beach, a facility shared with the City of Minnetonka will get preventative interior and exterior
building maintenance, interior and exterior lighting upgrades and irrigation improvements. The City of
Hopkin’s share of 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 2018 the City anticipates spending approximately $13,394,900 on street improvements that also include
water, sewer and storm sewer infrastructure improvements. The largest projects are the 2019 street
reconstruction project at $5.6 million, and Blake Road corridor improvements at $7.4 million. Also scheduled
are street sign replacements of aged regulatory and warning signs. 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 2019 is annual storm drainage maintenance in the form of concrete alley
repairs, along with upgrade of water, sewer and storm sewer lines done in conjunction with residential street
improvements. Lift Station #4 will also be rehabbed. Operational impacts are reduced maintenance costs
within the utility funds estimated at $5,000-10,000 annually.
51
CITY OF HOPKINS
CAPITAL IMPROVEMENT PROJECTS FOR 2019
The projects described above and on the previous page are planned for 2019. 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.
Project Title Investment Project Description
City Hall $4,395,000 City Hall Lobby Upgrade
City Hall $22,000 Roof to Roof Transition Stairs (2)
Activity Center $20,000 Bat hroom Improvements
Activity Center $10,000 Fac ility Improvements
Arts Center $30,000 Building Automation System
Arts Center $30,000 Carpeting
Arts Center $10,000 Out door Signage/Lighting
Arts Center $11,100 Wat er Fountain Replacement
Arts Center $18,000 Key Card Exterior & Interior Access
Pavilion Ice Arena $45,000 Mez zanine Rooftop Unit Replacement
Pavilion Ice Arena $15,000 HHS Team Room Rooftop Unit Replacement
Pavilion Ice Arena $28,000 Pavilion/Central Park Sound System
Public Works Building/Equipment
Services
$50,000 Replace Wash Bay Roof
Public Works Building/Equipment
Services
$50,000 Garage Roof Replacement
Public Works Building/Equipment
Services
$25,000 Exterior Painting
Public Works Building/Equipment
Services
$20,000 Fuel Dispenser Replacement
Parks - Central Park $10,000 Tennis Courts
Parks - Oakes Park $25,000 Cricket Pitch
Parks $250,000 Lighting Upgrade at Harley Hopkins, Interlachen, Valley
& Hilltop Park
Residential Street Improvements $5,575,000 2019 Res idential Street Improvement Project
Pedestrian & Bike Improvements $25,000 Painting Bike Lanes, Constructing Trails and Sidewalks
Blake Road Corridor Improvements $7,449,900 Reconstruct Blake Road from Excelsior Blvd to
Highway 7
Street Overlay Improvements $325,000 Various streets as identified in the street management
plan
Street Sign Management $20,000 Replace Aged Regulatory and Warning Signs
Transportation $620,000 Enhanc ements to 3 Light Rail Transit Stations
Public Works Utilities $22,000 St orm Drainage System Maintenance
Public Works Utilities $160,000 Lift Station #4 Rehabilitation as identified in the
comprehensive utility plan
Public Works Utilities $50,000 Sewer Lining
Recreation $35,000 Shady Oak Beach Improvements
TOTAL $19,346,000
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CITY OF HOPKINS
Equipment Replacement Plan
2019 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 $1.2 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 2019 ERP and have been approved for purchase in 2019.
Project Title Investment Project Description
Activity Center $16,000 Dishwasher
Technology Upgrades $22,000 City Hall Network Server
Technology Upgrades $30,000 Staff Computers
Technology Upgrades $11,000 Office 365 Application
Technology Upgrades $19,000 RSA/Netmotion VPN Application
Technology Upgrades $19,390 Em ail Threat Protection
Technology Upgrades $30,000 Patching Automation Software
Technology Upgrades $22,000 Police Department Network Server
Police Patrol Vehicles $98,000 Marked Patrol Vehicles used by Police Officers
Technology Upgrades $85,000 Squad Car Camera Systems
Technology Upgrades $10,000 Police Department Video Data Server
Technology Upgrades $65,000 Police Department Mobile Data Computers
Public Works Streets/Traffic $230,000 Sweeper
Public Works Water $35,000 Air Compressor
TOTAL $692,390
53
CITY OF HOPKINS
2019 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.
The following capital items have been budgeted in the General and Special Revenue Funds for 2018.
Total budgeted capital items from all funding sources totals $20,086,490 for 2019.
PROJECT TITLE
General Fund
Fire Department $40,300
Fire Department $7,800
TOTAL $48,100
Classroom Chairs
Classroom Tables
Items in the City’s Equipment Replacement Plan include a jet
vactor used by the sewer department and a telesquirt fire truck.
54
CITY OF HOPKINS
GENERAL FUND BUDGET PROJECTIONS
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 2019 through 2023 is projected to be 5.57%,
which the City Council feels is acceptable given the current economic situation. This projection reflects an
appropriation increase of 7.26%% for 2019 and an average increase for years 2019-2023 of 5.58%%. 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 82%. The city no 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 5.19% 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 is set to expire December 31, 2023 and staff most likely will recommend
its renewal as this source of income has become an important component of the budget.
Approved
2018 2019 2020 2021 2022 2023
Budget Budget Budget Budget Budget Budget
Current Revenues
Property Tax 10,832,657$ 11,821,624$ 12,688,877$ 13,427,364$ 14,226,231$ 14,922,672$
Intergovernmental Revenues 1,173,933 1,167,129 1,116,615 1,122,781 1,129,009 1,233,274
License, Permits and Fines 785,465 745,315 752,768 760,296 767,899 775,578
Charges for Current Services 222,850 250,760 253,268 255,800 258,358 260,942
Other Revenue 130,450 135,650 136,857 138,075 139,306 140,549
Franchise Fee 290,000 290,000 290,000 290,000 290,000 290,000
Total Revenues 13,435,355 14,410,478 15,238,385 15,994,316 16,810,803 17,623,015
Current Expenses
Salaries and Employee Benefits 9,765,510 10,819,283 11,542,684 12,189,845 12,894,297 13,591,114
Materials, Supplies and Services 3,588,045 3,498,095 3,625,701 3,734,472 3,846,506 3,961,901
Capital outlay 66,800 73,100 50,000 50,000 50,000 50,000
Transfer Out 15,000 20,000 20,000 20,000 20,000 20,000
Total Expenditures 13,435,355 14,410,478 15,238,385 15,994,316 16,810,803 17,623,015
Change in Fund Balance - - - - - -
Fund Balance 5,852,287$ 5,852,287$ 5,852,287$ 5,852,287$ 5,852,287$ 5,852,287$
Projected
55
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 9% 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 also provides Hopkins with about $550,000 in Local Government Aid. This funding source
previously received up until 2003 before it was eliminated was reinstated at a much lower level in 2014 and
continues into 2019.
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 expected to decrease slightly from the 2018 to 2019 budget with revenues continuing to show
small increases in the following years as. 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 a slight increase for the 2019 budget. Future projections are to forecast an increase
of 1% annually.
The general fund, which accounts for one third of the City's operating expenses, has a revenue budget of
$14,410,478 and an appropriation budget of the same. The increase in appropriations over 2018 is
$975,123 or 7.26%. The budget was prepared with the intention of meeting the budget goals, while assuring
efficiency and effectiveness in all positions.
For 2019, the budget was prepared with 0.8 new FTE staffing; 1 full-time forestry worker and elimination of
a part-time position; a 3% cost of living increase for all employee groups; step increases for eligible
employees; and small inflationary increases in street maintenance expenses for road salt and other general
departmental expenses. The enhanced medical response program implemented in 2007 will continue into
2019 as the program has allowed for greater efficiencies in the police department and increased service to
the public. Other budget considerations for 2019 are the cost of employee health insurance, comprehensive
plan implementation, equipment charges, legal services and normal inflationary increases. The council
attempts to balance maintaining the current level of services while meeting the increasing needs of the
public.
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 2019 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.
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CITY OF HOPKINS
The chart above shows the 2018 approved budget and projected budgets from 2020
through 2023.
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 82% of General Fund revenues.
57
CITY OF HOPKINS
General Fund Appropriation Budget Comparisons – By Department
2019 Mayor & Council
Brian Hunke, Jason Gadd, Mayor Molly Cummings, Kristi Halverson, Aaron Kuznia
Budget
2016 2017 2018 2019
Actual Actual Budget Budget Change
Council $ 90,417 $ 87,385 $ 103,559 $ 96,132 $ (7,427)-7.17%
Administrative Services 560,494 661,048 667,262 756,693 89,431 13.40%
Finance 324,222 373,600 314,023 351,173 37,150 11.83%
Legal 196,904 247,785 150,000 175,000 25,000 16.67%
Municipal Building 367,667 393,089 389,106 392,396 3,290 0.85%
Community Services 1,131,565 1,061,787 1,171,699 1,269,400 97,701 8.34%
Police 4,739,512 5,218,315 5,297,635 5,609,104 311,469 5.88%
Fire 1,174,801 1,055,895 1,238,250 1,399,178 160,928 13.00%
Public Works 2,635,037 2,941,661 3,060,338 3,221,137 160,799 5.25%
Recreation 569,136 656,129 692,749 732,695 39,946 5.77%
Planning & Economic Dev. 161,331 201,578 204,672 217,372 12,700 6.21%
Community Development 90,541 95,856 107,810 101,498 (6,312)-5.85%
Unallocated 151,513 1,107 38,252 88,700 50,448 131.88%
TOTAL $12,193,140 $12,995,235 $13,435,355 $14,410,478 $ 975,123 6.77%
$ Amount Change
58
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
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 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.
Economic Development Fund
Approved
2018 2019 2020 2021 2022 2023
Budget Budget Budget Budget Budget Budget
Current Revenues
Property Tax 332,031$ 350,154$ 357,157$ 364,300$ 371,586$ 379,018$
Intergovernmental Revenues - - - - - -
Other Revenue 70,000 45,000 45,000 45,000 45,000 45,000
Total Revenues 402,031 395,154 402,157 409,300 416,586 424,018
Current Expenses
Salaries and Employee Benefits 175,635 223,831 232,784 242,096 249,358 256,839
Materials, Supplies and Services 70,065 166,688 67,355 168,028 68,709 169,396
Total Expenditures 245,700 390,519 300,139 410,124 318,067 426,235
Change in Fund Balance 156,331 4,635 102,018 (824) 98,519 (2,217)
Fund Balance 4,634,593$ 4,639,228$ 4,741,246$ 4,740,422$ 4,838,941$ 4,836,724$
Projected
New development located near the future Blake Road light rail transit station.
59
CITY OF HOPKINS
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. While not ruling out donations and naming rights to the theater, with the state of the
economy we need to address the deficit now. As a result the City implemented a tax levy for 2015 that will
eliminate the negative fund balance in 2024. 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.
Arts Center Approved
2018 2019 2020 2021 2022 2023
Budget Budget Budget Budget Budget Budget
Current Revenues
Property Tax 250,000$ 257,500$ 400,000$ 700,000$ 700,000$ 700,000$
Intergovernmental Revenues 41,000 35,000 42,656 43,509 44,379 45,267
Charges for Current Services 547,906 558,462 582,260 587,260 612,123 627,646
Other Revenue 49,800 50,700 43,800 43,800 43,800 43,800
Transfers In 86,920 86,920 86,920 86,920 86,920 86,920
Total Revenues 975,626 988,582 1,155,636 1,461,489 1,487,222 1,503,633
Current Expenses
Salaries and Employee Benefits 458,339 459,170 497,635 516,296 535,657 555,744
Materials, Supplies and Services 403,069 423,569 439,453 455,932 473,030 490,768
Capital Outlay 131,500 122,850 100,000 103,000 106,090 109,273
Total Expenditures 992,908 1,005,589 1,037,088 1,075,229 1,114,777 1,155,786
Change in Fund Balance (17,282) (17,007) 118,548 386,260 372,445 347,847
Fund Balance (1,212,333)$ (1,229,340)$ (1,110,792)$ (724,531)$ (352,086)$ (4,239)$
Projected
60
CITY OF HOPKINS
The water fund has a balanced budget for 2019. Water utility rates were increased by approximately
6.7% in 2019 to continue to cover capital and replacement costs. Consumption estimates were
decreased for the 2019 budget and revenue is only expected to increase by 1%. Operating costs are
projected to increase by approximately 2.25% on average over the next 4 years. Budgeted transfers are
for the water funds share of street improvement projects.
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 in 2019 to continue
to pay for capital and replacement costs. Budgeted transfers are for the sewer funds share of street
improvement projects.
Water Fund Approved
2018 2019 2020 2021 2022 2023
Budget Budget Budget Budget Budget Budget
Current Revenues
Utility Charges 1,985,085$ 2,008,556$ 2,149,155$ 2,299,596$ 2,460,567$ 2,632,807$
Other Revenue 162,000 160,000 163,200$ 166,464$ 169,793$ 173,189$
Total Revenues 2,147,085 2,168,556 2,312,355 2,466,060 2,630,361 2,805,996
Current Expenses
Salaries and Employee Benefits 367,035 430,711 447,939 465,857 479,833 494,228
Materials, Supplies and Services 1,132,753 1,102,245 1,097,410 1,125,853 1,159,628 1,194,417
Depreciation 250,000 325,000 325,000 325,000 325,000 325,000
Debt Service Payments 43,547 78,100 74,625 67,996 60,963 53,830
Transfer Out 187,475 232,500 274,350 299,042 305,022 305,022
Total Expenditures 1,980,810 2,168,556 2,219,324 2,283,748 2,330,446 2,372,497
Net Income 166,275 - 93,031 182,312 299,915 433,499
Projected
Sewer Fund Approved
2018 2019 2020 2021 2022 2023
Budget Budget Budget Budget Budget Budget
Current Revenues
Utility Charges 3,088,299$ 3,119,032$ 3,274,984$ 3,438,733$ 3,610,669$ 3,791,203$
Other Revenue - - 1,200 1,200 1,200 1,200
Total Revenues 3,088,299 3,119,032 3,276,184 3,439,933 3,611,869 3,792,403
Current Expenses
Salaries and Employee Benefits 396,385 358,223 372,552 387,454 399,078 411,050
Materials, Supplies and Services 2,033,830 2,233,420 2,296,839 2,362,019 2,432,879 2,505,866
Depreciation 170,000 215,000 215,000 215,000 215,000 215,000
Debt Service Payments 33,056 61,750 26,068 22,368 18,568 -
Transfer Out 112,931 198,750 234,525 255,632 260,475 260,475
Total Expenditures 2,746,202 3,067,143 3,144,984 3,242,473 3,326,000 3,392,391
Net Income 342,097 51,889 131,200 197,460 285,869 400,012
Projected
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CITY OF HOPKINS
The storm sewer fund has not had to raise rates since 2009 due to its strong financial position and there
are currently no plans to raise them in the near future. Expenditures continue to be stable with no significant
maintenance projects planned for 2019. Budgeted transfers are for the storm sewer funds share street
improvement projects.
Storm Sewer Fund Approved
2018 2019 2020 2021 2022 2023
Budget Budget Budget Budget Budget Budget
Current Revenues
Utility Charges 802,000$ 785,332$ 785,332$ 785,332$ 785,332$ 785,332$
Other Revenue 8,200 8,200 8,200 8,200 8,200 8,200
Total Revenues 810,200 793,532 793,532 793,532 793,532 793,532
Current Expenses
Salaries and Employee Benefits 68,097 69,640 72,426 75,323 77,582 79,910
Materials, Supplies and Services 79,000 40,000 102,095 104,434 107,567 110,794
Depreciation 227,000 276,000 250,000 250,000 250,000 250,000
Debt Service Payments 22,341 56,300 120,000 120,000 125,000 125,000
Transfer Out 130,504 164,000 193,520 210,937 215,156 215,156
Total Expenditures 526,942 605,940 738,041 760,694 775,305 780,860
Net Income 283,258 187,592 55,491 32,838 18,227 12,672
Projected
62
CITY OF HOPKINS
GENERAL FUND BUDGET
Revenues and Expenditures
Actual Actual Budget Budget Percent
2016 2017 2018 2019 Change
Revenues
Property Taxes $9,544,396 $10,083,561 $10,832,857 $11,821,624 9.13%
Intergovernmental 1,061,205 1,078,944 1,173,933 1,167,129 -0.58%
Licenses, Permits and Fines 900,057 1,022,348 779,065 745,315 -4.33%
Interest Earnings 36,547 22,319 15,000 15,000
Charges for Services 406,998 323,655 229,050 250,760 9.48%
Franchise Fees 306,335 309,729 290,000 290,000
Miscellaneous 39,729 160,351 115,450 120,650 4.50%
Total Revenues 12,295,267 13,000,907 13,435,355 14,410,478 7.26%
Expenditures
Salaries, Wages and Benefits
Salaries and Wages 6,744,621 7,228,596 7,543,623 7,842,204 3.96%
Fringe Benefits 2,428,413 2,483,037 2,651,883 2,977,455 12.28%
Materials, Supplies and Services
Professional & Technical Services 1,163,326 1,519,340 1,412,715 1,571,015 11.21%
Utilities and Maintenance 828,854 974,619 1,017,087 951,796 -6.42%
Operations 484,999 585,169 608,133 616,810 1.43%
City Support Services 134,056 73,554 112,000 291,290 160.08%
Supplies and Materials 785,273 554,711 499,160 507,403 1.65%
Capital Outlay
Buildings & Improvements - - - -
Vehicles - - - -
Office Furniture and Equipment - 10,256 20,500 2,000
Equipment - 23,945 36,300 67,900 87.05%
Equipment Allocation 404,816 441,193 485,013 528,664 9.00%
Total Expenditures 12,974,358 13,894,420 14,386,414 15,356,537 6.74%
Transfer Out 140,000 15,000 15,000 20,000 33.33%
Reimbursed Expenditures (921,218) (914,185) (966,059) (966,059)
Net Total Expenditures 12,193,140 12,995,235 12,835,312 14,410,478 12.27%
Excess (deficiency) of Rev. over Exp.102,127 5,672 - -
Ending Fund Balance 5,796,591 5,738,999 5,738,999 5,738,999
-
63
CITY OF HOPKINS
Actual Actual Budget Budget Percent
2016 2017 2018 2019 Change
Revenues
Property Taxes $9,544,095 $10,082,136 $10,832,657 $11,781,624 8.76%
Intergovernmental Revenue 434,473 444,405 569,533 577,129 1.33%
Interest earnings 31,992 28,282 15,000 15,000
Franchise Fees 306,355 309,729 290,000 290,000
Miscellaneous 508 21,700 250 250
10,317,423 10,886,252 11,707,440 12,664,003 8.17%
Expenditures
Materials, Supplies and Services
Operations 11,513 (13,894)23,252 68,700 195.46%
Operating Transfers
Transfer from other funds - - - -
Transfer to other funds 140,000 15,000 15,000 20,000 33.33%
151,513 1,106 38,252 88,700 131.88%
Indirectly Funded Amount 10,165,910 10,885,146 11,669,188 12,575,303 7.77%
UNALLOCATED
Revenues and Expenditures
64
CITY OF HOPKINS
FUND 101 – GENERAL FUND
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 2019:
1. Monitor tax collections
2. Evaluate franchise fee structure
3. Maximize investment earnings
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Property Taxes $ 10,832,657 $ 11,781,624 8.76%
Intergovernmental 569,533 577,129 1.33%
Interest Earnings 15,000 15,000 0.00%
Franchise Fee 290,000 290,000 0.00%
Miscellaneous 250 250 0.00%
Total Revenues 11,707,440 12,664,003 8.17%
EXPENDITURES:
Other Services & Charges 23,252 68,700 195.46%
Operating Transfer 15,000 20,000 33.33%
Total Expenditures 38,252 88,700 131.88%
NET TAX AND GENERAL
REVENUE SUPPORTED $ 11,669,188 $ 12,575,303 7.77%
Property Taxes
Intergovernmental
Interest
Earnings
Franchise Fees
MIscellaneous
2019 Budgeted
General Fund Revenues
65
CITY OF HOPKINS
CITY COUNCIL BUDGET
Revenues and Expenditures
Actual Actual Budget Budget Percent
2016 2017 2018 2019 Change
Expenditures
Salaries, Wages and Benefits
Salaries and Wages 36,619 35,152 38,860 38,860
Fringe Benefits 2,988 2,769 5,499 3,339 -39.28%
Materials, Supplies and Services
Professional & Technical Services -5 650 1,000 53.85%
Operations 44,267 45,228 45,000 46,320 2.93%
Supplies and Materials 7,905 4,489 7,050 6,613 -6.20%
Total Expenditures 91,779 87,643 97,059 96,132 -0.96%
Indirectly Funded Amount 91,779 87,643 97,059 96,132 -0.96%
The City Council Department accounts for the expenses of the
mayor and council.
66
CITY OF HOPKINS
FUND 101 – GENERAL FUND
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 and approval of the City budget and various
contracts.
MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2019:
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 (citizen
engagement)
1. Promote city marketing efforts through the “Think Hopkins” campaign
2. Conduct 2019 Citizen’s Academy and Alumni event
3. Publish 2018/19 City Annual Report
4. Conduct 2019 State of the City event
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
EXPENDITURES:
Personnel Services 41,833$ 41,833$ 0.00%
Other Services & Charges 61,726 54,299 -12.03%
103,559$ 96,132$
NET TAX AND GENERAL
REVENUE SUPPORTED 103,559$ 96,132$ -7.17%
PERSONNEL:
Number of FTE positions
67
CITY OF HOPKINS
ADMINISTRATIVE SERVICES BUDGET
Revenues and Expenditures
Actual Actual Budget Budget Percent
2016 2017 2018 2019 Change
Expenditures
Salaries, Wages and Benefits
Salaries and Wages $456,192 $450,915 $465,318 $495,724 6.53%
Fringe Benefits 143,070 135,580 129,138 169,587 31.32%
Materials, Supplies and Services
Professional & Technical Services 18,454 62,878 34,300 29,500 -13.99%
Utilities and Maintenance 17,561 14,644 15,272 17,156 12.34%
Operations 42,776 91,805 114,539 134,837 17.72%
City Support Services 2,103 2,251 2,559 2,754 7.62%
Supplies and Materials 7,912 11,972 10,135 11,135 9.87%
Total Expenditures 688,068 770,045 771,261 860,693 11.60%
Reimbursed Expenditures (104,000) (104,000) (104,000) (104,000)
Net Total Expenditures 584,068 666,045 667,261 756,693 13.40%
Indirectly Funded Amount 584,068 666,045 667,261 756,693 13.40%
The Administrative Services Department is made up of four programs. They are
Administration, Personnel, Wellness and Information Technology Services
68
CITY OF HOPKINS
FUND 101 – GENERAL FUND
PROGRAM: Administrative Services – 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.
MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2019:
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
PROGRAM: Administrative Services – 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.
MAJOR OBJECTIVES TO BE
ACCOMPLISHED IN 2019:
1.Complete classification and
compensation study.
2.Successfully engage new employees.
3.Assist the City Manager with staff
development opportunities.
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
EXPENDITURES:
Personnel Services 227,694$ 244,043$ 7.18%
Other Services & Charges 35,791 36,410 1.73%
Reimbursed Expenditures (66,000) (66,000)0.00%
$ 197,485 $ 214,453
NET TAX AND GENERAL
REVENUE SUPPORTED $ 197,485 $ 214,453 8.59%
PERSONNEL:
Number of FTE positions 2.05 1.55
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
EXPENDITURES:
Personnel Services $ 57,172 $ 60,670 6.12%
Other Services & Charges 20,439 16,784 -17.88%
Reimbursed Expenditures (16,000) (16,000)0.00%
$ 61,611 $ 61,454
NET TAX AND GENERAL
REVENUE SUPPORTED $ 61,611 $ 61,454 -0.25%
PERSONNEL:
Number of FTE positions 0.4 0.4
69
CITY OF HOPKINS
FUND 101 – GENERAL FUND
PROGRAM: Administrative Services – 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 2019:
Goal 2, Strategy 3 – Healthy City Initiatives:
1. Continue to provide healthy guidance to employees.
2. Provide at least one low cost wellness event six times a year.
PROGRAM: Administrative Services - Information Services
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 2019:
1. Implement Web Based E-mail
2. Implement new backup servers.
3. Improve event log storage and correlation.
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
EXPENDITURES:
Other Services & Charges 2,550 2,750 7.84%
NET TAX AND GENERAL
REVENUE SUPPORTED $ 2,550 $ 2,750 7.84%
PERSONNEL:
Number of FTE positions 0 0
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
EXPENDITURES:
Personnel Services $ 309,591 $ 360,598 16.48%
Other Services & Charges 118,025 139,438 18.14%
Reimbursed Expenditures (22,000) (22,000)0.00%
$ 405,616 $ 478,036
NET TAX AND GENERAL
REVENUE SUPPORTED $ 405,616 $ 478,036 17.85%
PERSONNEL:
Number of FTE positions 3.0 3.1
70
CITY OF HOPKINS
FINANCE BUDGET
Revenues and Expenditures
Actual Actual Budget Budget Percent
2016 2017 2018 2019 Change
Revenues
Miscellaneous $20,753 $95,515 $14,850 $14,850
Expenditures
Salaries, Wages and Benefits
Salaries and Wages 290,611 380,382 324,837 340,689 4.88%
Fringe Benefits 141,254 61,309 98,840 115,824 17.18%
Materials, Supplies and Services
Professional & Technical Services 121,914 115,234 50,885 51,810 1.82%
Utilities and Maintenance 2,954 238 23,300 23,150 -0.64%
Operations 15,003 15,551 19,155 20,555 7.31%
City Support Services 1,511 1,632 1,865 2,003 7.40%
Supplies and Materials 6,909 6,000 6,200 8,200 32.26%
Capital Outlay
Equipment Allocation - - - -
Total Expenditures 580,156 580,346 525,082 562,231 7.07%
Reimbursed Expenditures (196,994) (212,470) (211,059) (211,058) 0.00%
Net Total Expenditures 383,162 367,876 314,023 351,173 11.83%
Indirectly Funded Amount 362,409 272,361 299,173 336,323 12.42%
The Finance department consists of six programs. They are budgeting,
Debt Management, General Accounting, Payroll, Tax Increment Financing Reporting,
and Utility Billing.
71
CITY OF HOPKINS
FUND 101 – GENERAL FUND
PROGRAM: Finance – 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 2019:
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 2019 bond issue.
4. Analyze possibilities of debt refunding(s).
5. Prepare annual debt reporting for county as required by state statutes
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
EXPENDITURES:
Personnel Services $ 13,609 $ 14,299 5.07%
Other Services & Charges 1,685 1,538 -8.72%
Reimbursed Expenditures (15,118) (15,118)0.00%
$ 176 $ 719
NET TAX AND GENERAL
REVENUE SUPPORTED $ 176 $ 719 308.52%
PERSONNEL:
Number of FTE positions 0.1 0.1
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 2017.
72
CITY OF HOPKINS
FUND 101 – GENERAL FUND
PROGRAM: Finance – 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.
MAJOR OBJECTIVES TO BE ACCOMPLISHED
IN 2019:
1. Submit CAFR for the GFOA award program.
2. Provide accurate and timely month-end and
quarterly financial reports.
3. Update the Financial Management Plan
4. Prepare 20-year Capital Improvement Plan.
5. Prepare 20-year Equipment Replacement
Plan
6. Update CAFR on city website.
PROGRAM: Finance – 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.
MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2019:
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
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Miscellaneous $ 5,850 $ 5,850 0.00%
EXPENDITURES:
Personnel Services $ 211,513 $ 226,692 7.18%
Other Services & Charges 61,704 66,200 7.29%
Reimbursed Expenditures (64,000) (64,000)0.00%
$ 209,217 $ 228,892 9.40%
NET TAX AND GENERAL
REVENUE SUPPORTED $ 203,367 $ 223,042 9.67%
PERSONNEL:
Number of FTE positions 2.0 1.95
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
EXPENDITURES:
Personnel Services $ 108,124 $ 118,623 9.71%
Other Services & Charges 6,435 6,287 -2.30%
Reimbursed Expenditures (20,000) (20,000)0.00%
$ 94,559 $ 104,910
NET TAX AND GENERAL
REVENUE SUPPORTED $ 94,559 $ 104,910 10.95%
PERSONNEL:
Number of FTE positions 0.75 1.0
73
CITY OF HOPKINS
FUND 101 – GENERAL FUND
PROGRAM: Finance – 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.
MAJOR OBJECTIVES TO BE ACCOMPLISHED
IN 2019:
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.
PROGRAM: Finance – 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 2019:
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.
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Charges for service $ 9,000 $ 9,000 0.00%
EXPENDITURES:
Personnel Services $ 76,822 $ 82,263 7.08%
Other Services & Charges 28,071 28,180 0.39%
Reimbursed Expenditures (95,001) (95,000)0.00%
$ 9,892 $ 15,443 56.12%
NET TAX AND GENERAL
REVENUE SUPPORTED $ 892 $ 6,443 --
PERSONNEL:
Number of FTE positions 1.65 0.85
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
EXPENDITURES:
Personnel Services $ 13,609 $ 14,636 7.55%
Other Services & Charges 3,510 3,513 0.09%
Reimbursed Expenditures (16,940) (16,940)0.00%
$ 179 $ 1,209
NET TAX AND GENERAL
REVENUE SUPPORTED $ 179 $ 1,209 --
PERSONNEL:
Number of FTE positions 0.1 0.1
74
CITY OF HOPKINS
LEGAL BUDGET
Revenues and Expenditures
Actual Actual Budget Budget Percent
2016 2017 2018 2019 Change
Revenues
Court Fines $ 135,202 $ 81,929 $ 125,000 $ 125,000
Expenditures
Materials, Supplies and Services
Professional & Technical Services 205,860 269,305 150,000 175,000 16.67%
Total Expenditures 205,860 269,305 150,000 175,000 16.67%
Indirectly Funded Amount 70,658 187,376 25,000 50,000 100.00%
The Legal Department is made up of two programs. They are Legal
Counsel and Prosecution.
75
CITY OF HOPKINS
MUNICIPAL BUILDINGS
Revenues and Expenditures
Actual Actual Budget Budget Percent
2016 2017 2018 2019 Change
Revenues
Miscellaneous $ -$36,606 $ -$ -
Expenditures
Salaries, Wages and Benefits
Salaries and Wages 108,153 106,603 124,602 128,237 2.92%
Fringe Benefits 47,211 46,632 47,187 51,744 9.66%
Materials, Supplies and Services
Professional & Technical Services 37,037 92,277 44,650 46,675 4.54%
Utilities and Maintenance 178,235 145,335 144,550 154,680 7.01%
Operations 7,564 539 2,850 3,100 8.77%
City Support Services 16,006 20,693 21,867 22,635 3.51%
Supplies and Materials 10,899 11,193 17,400 17,325 -0.43%
Capital Outlay
Office Furniture and Equipment - -18,000 -#######
Total Expenditures 405,105 423,272 421,106 424,396 0.78%
Reimbursed Expenditures (32,000) (32,000) (32,000) (32,000)
Net Total Expenditures 373,105 391,272 389,106 392,396 0.85%
Indirectly Funded Amount 373,105 354,666 389,106 392,396 0.85%
The Municipal Building Department consists of building maintenace.
76
CITY OF HOPKINS
FUND 101 – GENERAL FUND
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 2019:
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 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Court Fines $ 125,000 $ 125,000 0.00%
EXPENDITURES:
Other Services & Charges $ 150,000 $ 175,000 16.67%
NET TAX AND GENERAL
REVENUE SUPPORTED $ 25,000 $ 50,000 100.00%
PERSONNEL:
The City contracts with a legal firm to represent the City.
77
CITY OF HOPKINS
FUND 101 – GENERAL FUND
PROGRAM: Municipal Building – Maintenance
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 2019:
1. Continuation of Green Initiatives within City Hall.
2. Explore Renovation Project.
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Miscellaneous $ - $ - 0.00%
EXPENDITURES:
Personnel Services $ 171,789 $ 179,981 4.77%
Other Services & Charges 231,317 244,415 5.66%
Capital Outlay 18,000 - -100.00%
Reimbursed Expenditures (32,000) (32,000)0.00%
$ 389,106 $ 392,396 0.85%
NET TAX AND GENERAL
REVENUE SUPPORTED $ 389,106 $ 392,396 0.85%
PERSONNEL:
Number of FTE positions 1.45 1.45
Rendering of City Hall
Renovation Project
78
CITY OF HOPKINS
COMMUNITY SERVICES SUMMARY BUDGET
Revenues and Expenditures
Actual Actual Budget Budget Percent
2016 2017 2018 2019 Change
Revenues
Licenses $15,295 $17,810 $13,800 $15,400 11.59%
Permits 562,765 692,790 456,950 431,400 -5.59%
Current Services 296,801 210,341 99,050 156,260 57.76%
Total Revenues 874,861 920,941 569,800 603,060 5.84%
Expenditures
Salaries, Wages and Benefits
Salaries and Wages 724,708 660,638 678,314 731,304 7.81%
Fringe Benefits 202,003 199,228 210,344 268,985 27.88%
Materials, Supplies and Services
Professional & Technical Services 177,421 134,325 215,830 200,130 -7.27%
Utilities and Maintenance 8,048 12,550 16,725 16,345 -2.27%
Operations 23,279 68,830 46,585 45,700 -1.90%
City Support Services 44,724 44,017 48,146 47,416 -1.52%
Supplies and Materials 12,998 11,575 16,755 15,720 -6.18%
Capital Outlay
Equipment Allocation - - -4,800
Total Expenditures 1,193,181 1,131,163 1,232,699 1,330,400 7.93%
Reimbursed Expenditures (61,000) (61,000) (61,000) (61,000)
Net Total Expenditures 1,132,181 1,070,163 1,171,699 1,269,400 8.34%
Indirectly Funded Amount 257,320 149,222 601,899 666,340 10.71%
The Community Service department is made up of four main programs. They are
Reception, Assessing, Inspections, and City Clerk.
79
CITY OF HOPKINS
FUND 101 – GENERAL FUND
PROGRAM: Community Services – 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.
OBJECTIVES TO BE ACCOMPLISHED IN 2019:
Goal 1, Strategy 3- Provide Accessible and Friendly
City Services:
1.Continue to provide excellent customer service
PROGRAM: Community Services – 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.
OBJECTIVES TO BE ACCOMPLISHED IN 2019:
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 Software.
The Special Assessment Clerk is
available to assist with property
tax and assessing related
questions.
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
EXPENDITURES:
Personnel Services 37,885$ 40,661$ 7.33%
Other Services & Charges 222 226 1.80%
$ 38,107 $ 40,887
NET TAX AND GENERAL
REVENUE SUPPORTED $ 38,107 $ 40,887 7.30%
PERSONNEL:
Number of FTE positions 1 0.55
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Charges for service $ 3,000 $ 3,000 0.00%
EXPENDITURES:
Personnel Services $ 97,287 $ 102,487 5.35%
Other Services & Charges 145,394 148,195 1.93%
Reimbursed Expenditures (24,000) (24,000)0.00%
$ 218,681 $ 226,682 3.66%
NET TAX AND GENERAL
REVENUE SUPPORTED $ 215,681 $ 223,682 3.71%
PERSONNEL:
Number of FTE positions 1.05 1.05
80
CITY OF HOPKINS
PROGRAM: Community Services – 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.
MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2019:
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.
PROGRAM: Community Services – 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. Throughout the year citizens are registered to vote.
MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2019:
1. Recruit and train additional Election Judges for the 2019 Local Election. Offer some part-time positions as
requested by several current Election Judges who may be unable to complete a 15 or 16 hour day.
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.
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Licenses $ 7,050 $ 7,000 -0.71%
EXPENDITURES:
Personnel Services $ 83,486 $ 91,651 9.78%
Other Services & Charges 36,472 41,848 14.74%
Reimbursed Expenditures (37,000) (37,000)0.00%
$ 82,958 $ 96,499 16.32%
NET TAX AND GENERAL
REVENUE SUPPORTED $ 75,908 $ 89,499 17.90%
PERSONNEL:
Number of FTE positions 0.75 0.75
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Charges for service $ - $ 40,000
EXPENDITURES:
Personnel Services $ 43,924 $ 75,542 71.98%
Other Services & Charges 41,399 11,202 -72.94%
$ 85,323 $ 86,744 1.67%
NET TAX AND GENERAL
REVENUE SUPPORTED $ 85,323 $ 46,744 -45.22%
PERSONNEL:
Number of FTE positions 0.35 0.35
81
CITY OF HOPKINS
FUND 101 – GENERAL FUND
PROGRAM: Community Services – 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.
MAJOR OBJECTIVES TO BE ACCOMPLISHED IN
2019:
Goal 1, Strategy 3- Provide Accessible and Friendly City
Services:
1. Work on closing out aging permits from the past
years.
2. Start Saving all permits to Laserfiche
3. Look at Updating Permit Fees
4. Design New Commercial Tenant Finish Handout
5. Implement Permit Works Software
6. Train staff on Permit Works Software
PROGRAM: Community Services – 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.
MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2019:
1. Continue the fire prevention inspection
program.
2. Implement new fire code software.
3. Hire full-time fire marshal
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
License, Permits, Charges $ 288,400 $ 266,400 -7.63%
EXPENDITURES:
Personnel Services $ 216,934 $ 244,108 12.53%
Other Services & Charges 92,811 104,783 12.90%
$ 309,745 $ 348,891 12.64%
NET TAX AND GENERAL
REVENUE SUPPORTED $ 21,345 $ 82,491 286.47%
PERSONNEL:
Number of FTE positions 2.05 2.2
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Permits $ 8,000 $ 8,000 0.00%
EXPENDITURES:
Personnel Services $ 43,842 $ 49,964 13.96%
Other Services & Charges 474 503 6.12%
$ 44,316 $ 50,467 13.88%
NET TAX AND GENERAL
REVENUE SUPPORTED $ 36,316 $ 42,467 16.94%
PERSONNEL:
Number of FTE positions 0.35 0.35
82
CITY OF HOPKINS
FUND 101 – GENERAL FUND
PROGRAM: Community Services – 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.
MAJOR OBJECTIVES TO BE ACCOMPLISHED
IN 2019:
1. PermitWorks Training
2. Close Out Aging Permits
3. Look at Updating Permit Fees
PROGRAM: Community Services – 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.
MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2019:
Goal 1, Strategy 3- Provide Accessible and Friendly City Services:
1. Update Truth In Housing guidelines.
2. Retain all new rental inspection results on Laserfiche
3. Update Rental Licensing and Inspection Fees
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
License, permits, charges $ 163,500 $ 172,310 5.39%
EXPENDITURES:
Personnel Services $ 180,925 $ 192,472 6.38%
Other Services & Charges 12,416 10,528 -15.21%
$ 193,341 $ 203,000 5.00%
NET TAX AND GENERAL
REVENUE SUPPORTED $ 29,841 $ 30,690 2.85%
PERSONNEL:
Number of FTE positions 1.82 1.82
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Permits $ 81,500 $ 88,000 7.98%
EXPENDITURES:
Personnel Services $ 94,751 $ 110,159 16.26%
Other Services & Charges 6,063 4,106 -32.28%
$ 100,814 $ 114,265 13.34%
NET TAX AND GENERAL
REVENUE SUPPORTED $ 19,314 $ 26,265 35.99%
PERSONNEL:
Number of FTE positions 1.0 1.0
83
CITY OF HOPKINS
FUND 101 – GENERAL FUND
PROGRAM: Community Services – 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.
MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2019:
Goal 1, Strategy 3- Provide Accessible and Friendly City
Services:
1. Continue neighborhood sweeps and respond to citizen
complaints in a prompt and courteous manner.
2. Send out newsletter in spring regarding sweeps
potential violations.
3. Convert Incode software. Learn PermitWorks software.
PROGRAM: Community Services – Vacant Property Management
PROGRAM SUMMARY
The Vacant Property Management program of the Community Services Department
MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2019:
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
3. PermitWorks Conversion
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Property Registrations $ 10,000 $ 10,000 0.00%
EXPENDITURES:
Personnel Services $ 2,287 $ 2,404 5.12%
Other Services & Charges 2,685 2,685 0.00%
$ 4,972 $ 5,089 2.35%
NET TAX AND GENERAL
REVENUE SUPPORTED $ (5,028) $ (4,911)-2.33%
PERSONNEL:
Number of FTE positions 0.02 0.02
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Citations, charges for service $ 8,350 $ 8,350 0.00%
EXPENDITURES:
Personnel Services $ 87,337 $ 90,841 4.01%
Other Services & Charges 6,105 6,035 -1.15%
$ 93,442 $ 96,876 3.68%
NET TAX AND GENERAL
REVENUE SUPPORTED $ 85,092 $ 88,526 4.04%
PERSONNEL:
Number of FTE positions 0.86 0.86
84
CITY OF HOPKINS
POLICE BUDGET
Revenues and Expenditures
Actual Actual Budget Budget Percent
2016 2017 2018 2019 Change
Revenues
Intergovernmental $349,975 $334,686 $334,400 $320,000 -4.31%
Licenses 84,389 84,310 93,600 87,100 -6.94%
Court Fines/Forfeitures 63,807 125,249 50,000 50,000
Penalties 4,657 2,877 3,500 3,500
Current Service 35,323 49,349 33,000 25,000 -24.24%
Miscellaneous 4,008 (2,060)2,000 2,000
Total Revenues 542,159 594,411 516,500 487,600 -5.60%
Expenditures
Salaries, Wages and Benefits
Salaries and Wages 3,063,519 3,282,233 3,369,130 3,551,410 5.41%
Fringe Benefits 1,112,260 1,231,761 1,187,856 1,276,586 7.47%
Materials, Supplies and Services
Professional & Technical Services 131,642 133,992 164,150 172,750 5.24%
Utilities and Maintenance 169,929 127,077 121,295 128,795 6.18%
Operations 116,804 142,651 153,046 157,632 3.00%
City Support Services 159,094 175,897 199,581 215,852 8.15%
Supplies and Materials 81,808 111,949 87,580 91,080 4.00%
Capital Outlay
Equipment -15,765 15,000 15,000
Total Expenditures 4,835,056 5,221,325 5,297,638 5,609,105 5.88%
Indirectly Funded Amount 4,292,897 4,626,914 4,781,138 5,121,505 7.12%
85
CITY OF HOPKINS
FUND 101 – GENERAL FUND
PROGRAM: Police – 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 2019:
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 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Miscellaneous $ - $ - 0.00%
EXPENDITURES:
Personnel Services 448,118$ 526,375$ 17.46%
Other Services & Charges 179,581 188,018 4.70%
$ 627,699 $ 714,393
NET TAX AND GENERAL
REVENUE SUPPORTED $ 627,699 $ 714,393 13.81%
PERSONNEL:
Number of FTE positions 2.15 3.1
86
CITY OF HOPKINS
FUND 101 – GENERAL FUND
PROGRAM: Police – 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.
MAJOR OBJECTIVES TO BE
ACCOMPLISHED IN 2019:
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
PROGRAM: Police – 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.
MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2019:
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.
FY 2018 FY 2018
Approved Approved Percent
Budget Budget Change
REVENUES:
Miscellaneous $ - $ - 0.00%
EXPENDITURES:
Personnel Services 63,996$ 57,685$ -9.86%
Other Services & Charges 22,577 23,183 2.68%
$ 86,573 $ 80,868
NET TAX AND GENERAL
REVENUE SUPPORTED $ 86,573 $ 80,868 -6.59%
PERSONNEL:
Number of FTE positions 0.45 0.45
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Licenses $ 10,000 $ 10,000 0.00%
Intergovernmental Revenue 334,400 320,000 -4.31%
Fines & Forfeits 51,500 51,500 0.00%
Charges for Service 15,000 15,000 0.00%
Misecllaneous 1,500 1,500 0.00%
$ 412,400 $ 398,000 -3.49%
EXPENDITURES:
Personnel Services $3,208,121 $3,401,870 6.04%
Other Services & Charges 317,100 339,036 6.92%
Capital Expenditures - -
$3,525,221 $3,740,906 6.12%
NET TAX AND GENERAL
REVENUE SUPPORTED $3,112,821 $3,342,906 7.39%
PERSONNEL:
Number of FTE positions 23.6 27.875
87
CITY OF HOPKINS
FUND 101 – GENERAL FUND
PROGRAM: Police – Reserves
PROGRAM SUMMARY
The Hopkins Police Reserve Unit provides civilian volunteers with exceptional training to assist the police
department with civic events, community-building and outreach efforts.
MAJOR OBJECTIVES TO BE ACCOMPLISHED
IN 2019:
1. Continue to recruit individuals with diverse
backgrounds.
2. Continue to supplement uniformed patrol with
calls for service and problem-solving efforts.
3. Utilize Reserves in outreach and in police and
community relations.
4. Utilize Reserve personnel whenever feasible to
alleviate uniformed patrol calls for service.
PROGRAM: Police – Investigations
PROGRAM SUMMARY
The Investigations Division of the Police Department conducts thorough criminal investigations on all criminal activity
that has occurred in Hopkins, while working with other police agencies to identify suspects and work collaboratively
to prevent future crime.
MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2019:
1. Continue professional development by training officers in the Investigations Division of the Hopkins Police
Department.
2. Continue to problem solve and reduce crime through crime analysis and intelligence-lead policing.
3. Work in partnership with other law enforcement agencies to identify crime trends and patterns on a local and
regional level.
4. Continue to work in partnership with all divisions within the Police Department.
5. Continue to work in partnership with the County Attorney’s Office to successfully prosecute individuals involved
in criminal behavior.
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
EXPENDITURES:
Personnel Services 13,886$ 12,778$ -7.98%
Other Services & Charges 8,078 8,112 0.42%
$ 21,964 $ 20,890
NET TAX AND GENERAL
REVENUE SUPPORTED $ 21,964 $ 20,890 -4.89%
PERSONNEL:
Number of FTE positions 0.05 0.1
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Licenses $ 75,600 $ 70,600 -6.61%
EXPENDITURES:
Personnel Services $ 297,607 $ 285,424 -4.09%
Other Services & Charges 108,143 112,370 3.91%
$ 405,750 $ 397,794 -1.96%
NET TAX AND GENERAL
REVENUE SUPPORTED $ 330,150 $ 327,194 -0.90%
PERSONNEL:
Number of FTE positions 3.9 1.95
88
CITY OF HOPKINS
FUND 101 – GENERAL FUND
PROGRAM: Police – 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 2019:
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 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Forfeitures $ - $ -
EXPENDITURES:
Personnel Services $ 127,369 $ 123,714 -2.87%
Other Services & Charges 17,072 17,683 3.58%
$ 144,441 $ 141,397 -2.11%
NET TAX AND GENERAL
REVENUE SUPPORTED $ 144,441 $ 141,397 -2.11%
PERSONNEL:
Number of FTE positions 1 0.95
89
CITY OF HOPKINS
FUND 101 – GENERAL FUND
PROGRAM: Police – Crime Prevention Specialist
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 2019:
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.
National Night Out
New American Academy Cops ‘n Kids Fishing
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Licenses $ 5,000 $ 3,500 -30.00%
Intergovernmental Revenue - -
Miscellaneous - -
Donations 500 500 0.00%
$ 5,500 $ 4,000 -27.27%
EXPENDITURES:
Personnel Services $ 108,733 $ 112,463 3.43%
Other Services & Charges 14,882 14,931 0.33%
$ 123,615 $ 127,394 3.06%
NET TAX AND GENERAL
REVENUE SUPPORTED $ 118,115 $ 123,394 4.47%
PERSONNEL:
Number of FTE positions 0.85 0.85
90
CITY OF HOPKINS
FUND 101 – GENERAL FUND
PROGRAM: Police – 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.
MAJOR OBJECTIVES TO BE
ACCOMPLISHED IN 2019:
1. Continue to refine processes for better
efficiency of records maintenance.
2. Train on new RMS reporting software to
develop reports to provide more data to the
public.
3. Continue to provide weekly crime
statistics and learning additional crime
analysis software and mapping tools.
4. Maintain efficiency with report flow to
respective agencies.
PROGRAM: Police – 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 2019:
1. Continue to provide exceptional services to all stakeholders.
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
EXPENDITURES:
Other Services & Charges 65,500$ 69,888$ 6.70%
NET TAX AND GENERAL
REVENUE SUPPORTED 65,500$ 69,888$ 6.70%
PERSONNEL:
Number of FTE positions 0 0
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Licenses $ 5,000 $ 5,000 0.00%
Charges for Service 18,000 10,000 -44.44%
$ 23,000 $ 15,000 -34.78%
EXPENDITURES:
Personnel Services 289,157$ 307,676$ 6.40%
Other Services & Charges 7,719 7,888 2.19%
$ 296,876 $ 315,564
NET TAX AND GENERAL
REVENUE SUPPORTED $ 273,876 $ 300,564 9.74%
PERSONNEL:
Number of FTE positions 3.45 3
91
CITY OF HOPKINS
FIRE BUDGET
Revenues and Expenditures
Actual Actual Budget Budget Percent
2016 2017 2018 2019 Change
Revenues
Licenses & Permits $265 $180 $3,500 $800 -77.14%
State Aid 105,999 113,360 100,000 100,000
Federal Grant - -
County Grant - -
Administrative Citations 300 1,800 300 300
Current Service 7,622 13,930 15,000 10,500 -30.00%
Donations 2,240 -
Miscellaneous 3,700 200 3,500 3,500
Total Revenues 120,126 129,470 122,300 115,100 -5.89%
Expenditures
Salaries, Wages and Benefits
Salaries and Wages 458,164 462,458 490,672 532,056 8.43%
Fringe Benefits 260,591 276,100 244,951 303,145 23.76%
Materials, Supplies and Services
Professional & Technical Services 25,361 23,042 25,700 25,700
Utilities and Maintenance 125,479 110,179 115,300 115,300
Operations 48,735 71,570 78,250 81,950 4.73%
City Support Services 160,014 173,755 195,322 213,427 9.27%
Supplies and Materials 105,325 98,258 77,255 79,500 2.91%
Capital Outlay
Equipment 6,317 10,800 48,100 345.37%
Total Expenditures 1,189,986 1,215,362 1,238,250 1,399,178 13.00%
Indirectly Funded Amount 1,069,860 1,085,892 1,115,950 1,284,078 15.07%
The Fire Department is made up of two programs. They are Fire Prevention/Suppression
and Emergency Preparedness.
92
CITY OF HOPKINS
FUND 101 – GENERAL FUND
PROGRAM: Fire – Fire Department
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 2019:
1. Develop Long Term Strategic and Marketing plan for the department.
2. Recruitment and Retention of members.
3. Review and Receive of Emergency Operations plan.
4. Develop and Implement a Mental Health and PTSD program for Fire Department Staff.
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Licenses & Fines $ 3,800 $ 1,100 -71.05%
Intergovernmental Revenue 100,000 100,000 0.00%
Charges for Service 18,500 14,000 -24.32%
Donations - - 0.00%
$ 122,300 $ 115,100 -5.89%
EXPENDITURES:
Personnel Services $ 735,623 $ 835,201 13.54%
Other Services & Charges 491,827 515,877 4.89%
Capital Outlay 10,800 48,100 345.37%
$1,238,250 $1,399,178 13.00%
NET TAX AND GENERAL
REVENUE SUPPORTED $1,115,950 $1,284,078 15.07%
PERSONNEL:
Number of FTE positions 3.25 4.1
Volunteer Firefighters 31 31
93
CITY OF HOPKINS
PUBLIC WORKS BUDGET
Revenues and Expenditures
Actual Actual Budget Budget Percent
2016 2017 2018 2019 Change
Revenues
Licenses and Permits $20,265 $12,602 $23,415 $19,415 -17.08%
Intergovernmental 170,757 169,854 170,000 170,000
Charges for Services 12,203 11,953 6,450 4,150 -35.66%
Other Miscellaneous 4,931 8,060 4,600 5,300 15.22%
Total Revenues 208,156 202,469 204,465 198,865
Expenditures
Salaries, Wages and Benefits
Salaries and Wages 1,290,834 1,432,259 1,575,461 1,614,853 2.50%
Fringe Benefits 504,724 537,021 568,057 643,097 13.21%
Materials, Supplies and Services
Professional & Technical Services 423,270 459,603 475,300 484,150 1.86%
Utilities and Maintenance 501,476 463,188 425,195 447,070 5.14%
Operations 27,670 41,030 21,405 23,700 10.72%
City Support Services 251,660 230,691 283,394 297,712 5.05%
Supplies and Materials 198,719 277,092 239,025 248,555 3.99%
Capital Outlay
Equipment - 4,521 10,500 -100.00%
Total Expenditures 3,198,353 3,445,405 3,598,337 3,759,137 4.47%
Reimbursed Expenditures (542,873) (675,455) (538,000) (538,000)
Net Total Expenditures 2,655,480 2,769,950 3,060,337 3,221,137 5.25%
Indirectly Funded Amount 2,447,324 2,567,481 2,855,872 3,022,272 5.83%
The Public Works Department is made up of eight programs. They are Buildings,
Equipment Services, Administration, Engineering, Streets, Snow Removal, Parks
and Tree Service.
94
CITY OF HOPKINS
FUND 101 – GENERAL FUND
PROGRAM: Public Works – 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.
MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2019:
1. Maintain PW building to assure a safe and comfortable
environment for all City employees at the lowest cost to
the taxpayer.
PROGRAM: Public Works – 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.
MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2019:
1. Continue aggressive maintenance and repair of all city equipment.
2. Purchase 4x4 ¾ ton truck, forklift, 4x2 1 ton dump truck, tandem dump truck and swap loader as provided in
the City’s Equipment Replacement Plan.
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Charges for service $ 150 $ 150 0.00%
EXPENDITURES:
Personnel Services $ 234,565 $ 254,948 8.69%
Other Services & Charges 35,150 39,887 13.48%
Reimbursed Expenditures (143,000) (143,000)0.00%
Capital Expenditures 10,500 - 0.00%
$ 137,215 $ 151,835 10.65%
NET TAX AND GENERAL
REVENUE SUPPORTED $ 137,065 $ 151,685 10.67%
PERSONNEL:
Number of FTE positions 2.35 2.35
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
EXPENDITURES:
Personnel Services $ 41,406 $ 42,659 3.03%
Other Services & Charges 94,550 102,776 8.70%
Reimbursed Expenditures (70,000) (70,000)0.00%
$ 65,956 $ 75,435
NET TAX AND GENERAL
REVENUE SUPPORTED $ 65,956 $ 75,435 14.37%
PERSONNEL:
Number of FTE positions 0.4 0.4
95
CITY OF HOPKINS
FUND 101 – GENERAL FUND
PROGRAM: Public Works – 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.
MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2019:
1. Southwest Transitway (LRT) planning: 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 aggressive 2018 program of street, utility, and
park system improvements.
PROGRAM: Public Works – 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.
MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2019:
1. Continue to develop and verify utility base maps in the GIS system.
2. Complete development of an ADA Transition Plan.
3. Begin Blake Road construction in cooperation with various stakeholders and adjacent projects.
4. Oversee implementation of the City’s Capital
Improvement Plan.
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
EXPENDITURES:
Personnel Services $ 197,018 $ 209,952 6.56%
Other Services & Charges 19,416 18,325 -5.62%
Reimbursed Expenditures (148,000) (148,000)0.00%
$ 68,434 $ 80,277
NET TAX AND GENERAL
REVENUE SUPPORTED $ 68,434 $ 80,277 17.31%
PERSONNEL:
Number of FTE positions 1.35 1.35
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Licenses $ 25,700 $ 18,000 -29.96%
Charges for Service 100 - -100.00%
$ 25,800 $ 18,000 -30.23%
EXPENDITURES:
Personnel Services $ 197,062 $ 223,244 13.29%
Other Services & Charges 48,010 48,472 0.96%
Reimbursed Expenditures (65,000) (65,000)0.00%
$ 180,072 $ 206,716 14.80%
NET TAX AND GENERAL
REVENUE SUPPORTED $ 154,272 $ 188,716 22.33%
PERSONNEL:
Number of FTE positions 1.6 1.75
96
CITY OF HOPKINS
FUND 101 – GENERAL FUND
PROGRAM: Public Works – 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 2019:
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 painting.
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 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Licenses $ 1,415 $ 1,415 0.00%
Intergovernmental Revenue 170,000 170,000 0.00%
Charges for Service 1,000 1,000 0.00%
$ 172,415 $ 172,415 0.00%
EXPENDITURES:
Personnel Services $ 567,796 $ 573,278 0.97%
Other Services & Charges 646,345 654,859 1.32%
Capital Outlay 25,000 25,000 0.00%
Reimbursed Expenditures (112,000) (112,000)0.00%
$ 1,127,141 $ 1,141,137 1.24%
NET TAX AND GENERAL
REVENUE SUPPORTED $ 954,726 $ 968,722 1.47%
PERSONNEL:
Number of FTE positions 4.06 5.82
97
CITY OF HOPKINS
FUND 101 – GENERAL FUND
PROGRAM: Public Works – 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.
MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2019:
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.
PROGRAM: Public Works – 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.
MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2019:
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.
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Charges for service $ - $ -
EXPENDITURES:
Personnel Services $ 166,291 $ 122,770 -26.17%
Other Services & Charges 78,883 88,776 12.54%
Capital Outlay - - 0.00%
$ 245,174 $ 211,546 -13.72%
NET TAX AND GENERAL
REVENUE SUPPORTED $ 245,174 $ 211,546 -13.72%
PERSONNEL:
Number of FTE positions 1.18 1
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Charges for service $ 1,500 $ 3,000 100.00%
Miscellaneous 4,600 5,300 15.22%
$ 6,100 $ 8,300 36.07%
EXPENDITURES:
Personnel Services $ 570,323 $ 675,531 18.45%
Other Services & Charges 361,458 385,101 6.54%
Capital Outlay - - 0.00%
$ 931,781 $ 1,060,632 13.83%
NET TAX AND GENERAL
REVENUE SUPPORTED $ 925,681 $ 1,052,332 13.68%
PERSONNEL:
Number of FTE positions 5.24 5.85
98
CITY OF HOPKINS
FUND 101 – GENERAL FUND
PROGRAM: Public Works – 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 2019:
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
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Charges for service $ - $ - 0.00%
EXPENDITURES:
Personnel Services 169,058$ 155,568$ -7.98%
Other Services & Charges 135,507 138,001 1.84%
$ 304,565 $ 293,569
NET TAX AND GENERAL
REVENUE SUPPORTED $ 304,565 $ 293,569 -3.61%
PERSONNEL:
Number of FTE positions 1.91 1.46
99
CITY OF HOPKINS
RECREATION BUDGET
Revenues and Expenditures
Actual Actual Budget Budget Percent
2016 2017 2018 2019 Change
Expenditures
Salaries, Wages and Benefits
Salaries and Wages 53,593 54,763 79,396 4,561 -94.26%
Fringe Benefits 4,954 5,138 7,849 1,334 -83.00%
Materials, Supplies and Services
Operations 174,821 157,025 172,000 260,000 51.16%
City Support 1,955 1,955 2,014 2,034 0.99%
Utilities and Maintenance 145 177 1,350 1,350
Total Expenditures 235,468 219,058 262,609 269,279 2.54%
Indirectly Funded Amount 235,468 219,058 262,609 269,279 2.54%
The Recreation Department is made up of five main porgrams. They are Playground,
Ice Rink, Park Services, Joint Recreation and Skate Park.
100
CITY OF HOPKINS
FUND 101 – GENERAL FUND
PROGRAM: Recreation – Playgrounds
PROGRAM SUMMARY
The popular summer playground program is provided to children at 11 locations throughout the cities of Hopkins and
Minnetonka. Activities include outdoor games, arts and crafts, a tiny tots program, and a summer adventure club.
The summer concludes with a carnival attended by children from all the playground sites.
MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2019:
1. To develop, promote and provide quality recreational opportunities in anticipation of and in response to the
needs and interests of the Hopkins-Minnetonka community.
2. To develop staff related goals designed to build self-esteem in children participating in the program
3. Add an additional program site at Valley Park to meet the needs of the neighborhood.
PROGRAM: Recreation – Ice Rink Program
PROGRAM SUMMARY
Supervised outdoor ice rinks are provided at 13 locations throughout the cities of Hopkins and Minnetonka. Each
site is staffed with rink attendants from mid-December thru mid-February dependant on weather conditions. Ice rinks
are available for general skating, hockey and broomball. Approximately 30 staff are hired and trained to supervise
the outdoor ice rink program.
MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2019:
1. To provide quality customer service and facilities to ice rink users.
2. To ensure that all locations are adequately staffed for each scheduled day of operation
3. To hire and train a staff that is dedicated to providing quality customer service
4. To provide additional opportunities for skating by extending rink hours at all sites.
FY 2017 FY 2018
FY 2017 Approved Approved Percent
Actual Budget Budget Change
EXPENDITURES:
Personnel Services 31,259$ 22,755$ 22,762$ 0.03%
NET TAX AND GENERAL
REVENUE SUPPORTED 31,259$ 22,755$ 22,762$ 0.03%
PERSONNEL:
Number of Part-time positions 22 22 22
FY 2017 FY 2018
FY 2017 Approved Approved Percent
Actual Budget Budget Change
EXPENDITURES:
Personnel Services 10,091$ 31,618$ 31,636$ 0.06%
NET TAX AND GENERAL
REVENUE SUPPORTED 10,091$ 31,618$ 31,636$ 0.06%
PERSONNEL:
Number of Part-time positions 30 30 30
101
CITY OF HOPKINS
FUND 101 – GENERAL FUND
PROGRAM: Recreation – Park Service
PROGRAM SUMMARY
The Recreation Department hires and trains attendants to supervise park services at Burnes, Oakes and Valley
Parks. Attendants manage picnic reservations, maintain restroom facilities, provide recreational equipment and keep
overall site clean for park users.
MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2019:
1. To provide quality customer service and facilities to park users.
2. To ensure that facilities are open and prepared for each scheduled permitted use
PROGRAM: Recreation – 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 2019:
1. Transition to internal scheduling and staffing of inclusion services for participants with special needs.
2. Continue to develop partnerships in order to expand youth programming opportunities.
FY 2017 FY 2018
FY 2017 Approved Approved Percent
Actual Budget Budget Change
EXPENDITURES:
Personnel Services 15,676$ 27,162$ 27,173$ 0.04%
NET TAX AND GENERAL
REVENUE SUPPORTED 15,676$ 27,162$ 27,173$ 0.04%
PERSONNEL:
Number of Part-time positions 8 8 8
FY 2017 FY 2018
FY 2017 Approved Approved Percent
Actual Budget Budget Change
EXPENDITURES:
Other Services & Charges 157,025$ 169,500$ 172,000$ 1.47%
NET TAX AND GENERAL
REVENUE SUPPORTED 157,025$ 169,500$ 172,000$ 1.47%
PERSONNEL:
Number of Part-time positions 90 90 90
102
CITY OF HOPKINS
FUND 101 – GENERAL FUND
PROGRAM: Recreation – Overpass Skate Park
PROGRAM SUMMARY
The Overpass program provides 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 attracts a regional population in addition to serving
the residents of Hopkins.
MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2019:
1. To operate the park under a contractual operating agreement with 3rd Lair Skate Parks.
2. To operate the park with favorable fees for resident and community partners.
3. To increase the number of Hopkins resident users and partner community (Minnetonka and St. Louis Park)
resident users.
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
EXPENDITURES:
Personnel Services 5,674$ 5,895$ 3.89%
Other Services & Charges 3,364 3,384 0.59%
$ 9,038 $ 9,279
NET TAX AND GENERAL
REVENUE SUPPORTED $ 9,038 $ 9,279 2.67%
PERSONNEL:
Number of FTE positions 0.05 0.05
103
CITY OF HOPKINS
ACTIVITY CENTER BUDGET
Revenues and Expenditures
Actual Actual Budget Budget Percent
2016 2017 2018 2019 Change
Revenues
Charges for Services $65,651 $85,043 $71,500 $94,000 31.47%
Contributions 13,471 20,454 10,000 14,500 45.00%
Total Revenues 79,122 105,497 81,500 108,500 33.13%
Expenditures
Salaries, Wages and Benefits
Salaries and Wages 192,001 214,812 207,086 216,564 4.58%
Fringe Benefits 77,080 79,297 74,567 78,885 5.79%
Materials, Supplies and Services
Professional & Technical Services 27,184 44,740 41,700 61,700 47.96%
Utilities and Maintenance 31,341 37,908 45,100 47,700 5.76%
Operations 13,928 11,062 16,350 15,900 -2.75%
City Support Services 10,963 11,455 14,827 14,642 -1.25%
Supplies and Materials 22,889 20,061 28,010 26,025 -7.09%
Capital Outlay
Buildings & Structures - - - -
Office Furniture and Equipment -10,256 -2,000
Other Equipment -3,659 2,500 -
Total Expenditures 375,386 433,250 430,140 463,416 7.74%
Indirectly Funded Amount 296,264 327,753 348,640 354,916 1.80%
The Activity Center Department is made up of two programs. They are
Community Use and Maintenance.
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CITY OF HOPKINS
FUND 101 – GENERAL FUND
PROGRAM: Activity Center – 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.
MAJOR OBJECTIVES TO BE ACCOMPLISHED IN
2019:
1. Facility enhancements: Roofs
2. Update our registration system so that all
registration and payments can be made online
3. Market the Hopkins Activity Center to the over 50
Hopkins population, especially through electronic
media.
4. Work with the Hopkins festivals and special
events committees to promote events for the
over 50 population.
PROGRAM: Activity Center – 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.
MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2019:
1. Roof Replacement
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
EXPENDITURES:
Personnel Services 20,550$ 20,227$ -1.57%
Other Services & Charges 56,249 56,928 1.21%
$ 76,799 $ 77,155
NET TAX AND GENERAL
REVENUE SUPPORTED $ 76,799 $ 77,155 0.46%
PERSONNEL:
Number of FTE positions 0.2 0.2
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Rent $ 26,000 $ 26,000 0.00%
Charges for Service 35,000 56,000 60.00%
Miscellaneous 20,500 26,500 29.27%
$ 81,500 $108,500 33.13%
EXPENDITURES:
Personnel Services $ 261,103 $275,222 5.41%
Other Services & Charges 92,238 111,039 20.38%
Capital Expenditures
$ 353,341 $386,261 9.32%
NET TAX AND GENERAL
REVENUE SUPPORTED $ 271,841 $277,761 2.18%
PERSONNEL:
Number of FTE positions 3.0 2.8
105
CITY OF HOPKINS
PLANNING BUDGET
Revenues and Expenditures
Actual Actual Budget Budget Percent
2016 2017 2018 2019 Change
Revenues
Permits and Licenses $ 1,195 $ 1,060 $ 1,000 $ 1,000
Charges for Services 2,465 2,300 2,500 2,500
Miscellaneous -95,460 - -
Total Revenues 3,660 98,820 3,500 3,500
Expenditures
Salaries, Wages and Benefits
Salaries and Wages 144,177 113,483 116,733 116,255 -0.41%
Fringe Benefits (13,017)30,448 44,423 42,440 -4.46%
Materials, Supplies and Services
Professional & Technical Services 5,523 65,184 35,000 60,000 71.43%
Utilities and Maintenance 125 119 150 250 66.67%
Operations 7,972 9,631 25,135 15,135 -39.79%
City Support Services 860 868 1,031 1,092 5.92%
Supplies and Materials 1,425 1,816 2,200 2,200
Total Expenditures 147,065 221,549 224,672 237,372 5.65%
Reimbursed Expenditures (20,000) (20,000) (20,000) (20,000)
Net Total Expenditures 127,065 201,549 204,672 217,372 6.21%
Indirectly Funded Amount 123,405 102,729 201,172 213,872 6.31%
The Planning and Economic Development Department is made up of three programs. They are Zoning
Activities & Enforcement, Sign & Fence Permits and Miscellaneous Planning.
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CITY OF HOPKINS
FUND 101 – GENERAL FUND
PROGRAM: Planning & Community Development – 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 2019:
1. Continue to examine if properties should be re-zoned to Mixed-Use
2. Research and develop a policy to ensure that new developments have a bike and pedestrian-friendly design
3. Process sign & fence permit requests in a timely and expedient manner
4. Provide staff assistance to Planning Commission
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Licenses & Permits $ 1,000 $ 1,000 0.00%
Charges for Services 2,500 2,500 0.00%
Miscellaneous - -
$ 3,500 $ 3,500 0.00%
EXPENDITURES:
Personnel Services $ 161,156 $158,695 -1.53%
Other Services & Charges 63,516 78,677 23.87%
Reimbursed Expenditures (20,000) (20,000)0.00%
$ 204,672 $217,372 6.21%
NET TAX AND GENERAL
REVENUE SUPPORTED $ 201,172 $213,872 6.31%
PERSONNEL:
Number of FTE positions 1.35 1.35
107
CITY OF HOPKINS
COMMUNITY DEVELOPMENT BUDGET
Revenues and Expenditures
Actual Actual Budget Budget Percent
2016 2017 2018 2019 Change
Revenues
Miscellaneous $- $- $90,000 $90,000
Expenditures
Salaries, Wages and Benefits
Salaries and Wages 66,165 69,429 68,167 71,692 5.17%
Fringe Benefits 21,761 23,669 33,173 22,489 -32.21%
Materials, Supplies and Services
Professional & Technical Services 1,336 979 2,550 2,600 1.96%
Operations 34 848 2,525 3,300 30.69%
City Support Services 274 294 345 367 6.38%
Supplies and Materials 430 652 1,050 1,050
Total Expenditures 90,000 95,871 107,810 101,498 -5.85%
Indirectly Funded Amount $90,000 $95,871 $17,810 $11,498 -35.44%
The Community Development budget accounts for expendiutres used to promote and enhance
the community of Hopkins.
108
CITY OF HOPKINS
FUND 101 – GENERAL FUND
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. Assist in implementation of the Engaging Raspberry Renters project.
MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2019:
1. Continue promotion and support of various housing programs and initiatives. Investigate funding for SW LRT
station area (and other key parcels) redevelopment, including Hennepin County Transit Orientated
Development (TOD) program and Met Council Livable Communities Demonstration Account.
2. Continue to provide staff support to HAMA, SW LRT TIC, SCIP and other collaborative efforts.
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Miscellaneous $ 90,000 $ 90,000 0.00%
EXPENDITURES:
Personnel Services $ 101,340 $ 94,181 -7.06%
Other Services & Charges 6,470 7,317 13.09%
$ 107,810 $101,498
NET TAX AND GENERAL
REVENUE SUPPORTED $ 17,810 $ 11,498 -35.44%
PERSONNEL:
Number of FTE positions 0.85 0.85
109
CITY OF HOPKINS
Special Revenue Fund 203
Actual Actual Budget Budget Percent
2016 2017 2018 2019 Change
Revenues
Intergovernmental $ 90,780 $ 71,563 $ 60,000 $ 60,000
Miscellaneous - - - -
Refunds & Reimbursements 7,681 - - -
Total Revenues 98,461 71,563 60,000 60,000
Expenditures
Salaries, Wages and Benefits
Salaries and Wages 31,367 38,221 32,327 32,327
Materials, Supplies and Services
Professional & Technical Services 2,230 2,635 2,150 2,150
Utilities and Maintenance 6,163 371 5,141 5,141
Operations 28,911 18,869 5,520 5,520
Leases 7,691 4,552 6,560 6,560
City Support Services 2,568 2,258 1,962 1,962
Supplies and Materials 16,383 27,898 6,340 6,340
Capital Outlay
Computers - - - -
Other Equipment 988 - - -
Total Expenditures 96,301 94,804 60,000 60,000
Excess (deficiency) of revenue over
expenditures 2,161 (23,241) - -
STATE CHEMICAL ASSESSMENT BUDGET
Revenues and Expenditures
The State Chemical Assessment is supported by state aid for the purpose of chemical assessment
training and activity for the State of Minnesota.
110
CITY OF HOPKINS
FUND 203 – CHEMICAL ASSESSMENT TEAM FUND
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 $60,000 per year for the
training of personnel, maintenance of equipment, and purchase of supplies and equipment.
MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2019:
1. To continue to train to members on all aspects of chemical response.
2. To restructure and redefine chemical assessment team to meet the needs of the state, city and team members
needs.
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Intergovernmental Revenue $ 60,000 $ 60,000 0.00%
EXPENDITURES:
Personnel Services $ 32,327 $ 32,327 0.00%
Other Services & Charges 27,673 27,673 0.00%
$ 60,000 $ 60,000
NET TAX AND GENERAL
REVENUE SUPPORTED $ - $ - --
PERSONNEL:
Number of FTE positions 0 0
111
CITY OF HOPKINS
Special Revenue Fund 204
Actual Actual Budget Budget Percent
2016 2017 2018 2019 Change
Revenues
Property Taxes $482,378 $423,454 $332,037 $350,154 5.46%
Intergovernmental 50,000 35,276 - -
Interest earnings 33,757 33,833 30,000 30,000
Miscellaneous 112,306 172,204 40,000 15,000 -62.50%
Total Revenues 678,441 664,767 402,037 395,154 -1.71%
Expenditures
Salaries, Wages and Benefits
Salaries and Wages 151,803 176,829 130,704 168,315 28.78%
Fringe Benefits 43,955 53,828 44,931 55,516 23.56%
Materials, Supplies and Services
Professional & Technical Services 101,550 84,580 57,050 60,050 5.26%
Utilities and Maintenance 934 776 1,170 1,170
Operations 3,346 3,349 11,300 7,300 -35.40%
City Support Services 5,791 5,831 6,096 6,119 0.38%
Supplies and Materials 337,999 26,769 24,449 22,049 -9.82%
Grant Expenditures 102,886 250,292 10,000 110,000 1000.00%
Operating Transfer In (Out)- - -
748,264 602,254 285,700 430,519 50.69%
Total Expenditures 748,264 602,254 285,700 430,519 -33.64%
Reimbursed Expenditures (40,000) (40,000) (40,000) (40,000)
Net Total Expenditures 708,264 562,254 245,700 390,519 58.94%
Excess (deficiency) of Revenues over
Expenditures (29,823) 102,513 156,337 4,635 -97.04%
Revenues and Expenditures
ECONOMIC AND COMMUNITY DEVELOPMENT BUDGET
The Economic Development Fund was established to fund development and redeveloment opportunities.
Sources are derived from loans, grants and tax levy.
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CITY OF HOPKINS
FUND 204 – ECONOMIC DEVELOPMENT FUND
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.
MAJOR OBJECTIVES TO BE ACCOMPLISHED IN
2019:
1. Monitor income/expenditure of Economic
Development fund.
2. Prepare program budget.
3. Facilitate redevelopment projects as directed by
the City Council.
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 2019:
1. Ensure districts are meeting legal and statutory requirements.
2. Continue to monitor all districts.
3. Coordinate development activities within districts.
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
EXPENDITURES:
Personnel Services $ 51,707 $ 66,615 28.83%
Other Services & Charges 10,018 9,029 -9.87%
Reimbursed Expenditures (40,000) (40,000)0.00%
$ 21,725 $ 35,644
NET TAX AND GENERAL
REVENUE SUPPORTED $ 21,725 $ 35,644 64.07%
PERSONNEL:
Number of FTE positions 0.5 0.55
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Property Taxes $ 332,037 $ 350,154 5.46%
Intergovernmental Revenue 25,000 - -100.00%
Interest 15,000 15,000 0.00%
Miscellaneous 15,000 15,000 0.00%
$ 387,037 $ 380,154 -1.78%
EXPENDITURES:
Personnel Services $ 71,889 $ 103,432 43.88%
Other Services & Charges 54,992 47,597 -13.45%
Transfer Out - -
$ 126,881 $ 151,029 19.03%
NET TAX AND GENERAL
REVENUE SUPPORTED $(260,156) $(229,125)-11.93%
PERSONNEL:
Number of FTE positions 0.65 0.95
113
CITY OF HOPKINS
FUND 204 – ECONOMIC DEVELOPMENT FUND
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 2019:
1. Work towards the Council-approved goals and objectives.
2. Continue liaison role for City between both HBCA and Twin West Chamber.
3. Work with Marketing Task Force to implement year four of the Think Hopkins marketing plan.
4. Facilitate year five of Hopkins Artstreet.
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Interest $ - $ -
Intergovernmental revenue - -
Miscellaneous - -
$ - $ -
EXPENDITURES:
Personnel Services $ 52,039 $ 53,784 3.35%
Other Services & Charges 45,056 150,062 233.06%
$ 97,095 $ 203,846 109.94%
NET TAX AND GENERAL
REVENUE SUPPORTED $ 97,095 $ 203,846 109.94%
PERSONNEL:
Number of FTE positions 0.45 0.5
114
CITY OF HOPKINS
Special Revenue Fund 211
Actual Actual Budget Budget Percent
2016 2017 2018 2019 Change
Revenues
Tax Increment $58,172 $30,025 $29,500 $29,500
Interest 1,340 1,506 500 500
Transfers In -
Total Revenues 59,512 31,531 30,000 30,000
Expenditures
Materials, Supplies and Services
Professional & Technical Services 3,462 3,437 3,000 3000
Operations 10,236 4,934 10,242 11500 12.28%
Total Expenditures 13,698 8,371 13,242 14,500 9.50%
Transfers out for debt - - - -
Total Expenditures 13,698 8,371 13,242 14,500 9.50%
Excess (deficiency) of Revenues
over Expenditures 45,814 23,160 16,758 15,500 -7.51%
Revenues and Expenditures
TIF DISTRICT 1-2 BUDGET
The Tax Increment District 1-2 Fund is the redevelopment of former Suburban Chevrolet property.
The tax increment district is located in the Central Business District. The fund records the use of tax
increment receipts.
115
CITY OF HOPKINS
FUND 211 – TAX INCREMENT DISTRICT 1-2 FUND
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 2019:
1. Assist in preparation of program budget and other required documentation.
2. Prepare required State Auditor Annual Reports.
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Tax Increments $ 29,500 $ 29,500 0.00%
Interest 500 500 0.00%
$ 30,000 $ 30,000 0.00%
EXPENDITURES:
Other Services & Charges $ 13,242 $ 14,500 9.50%
NET TAX AND GENERAL
REVENUE SUPPORTED $ (16,758) $ (15,500)-7.51%
PERSONNEL:
Number of FTE positions 0 0
116
CITY OF HOPKINS
Special Revenue Fund 214
Actual Actual Budget Budget Percent
2016 2017 2018 2019 Change
Revenues
Court Fines $21,876 $22,724 $22,000 $22,000
Leased Parking 113,546 113,093 126,000 129,150 2.50%
Interest Earned 1,475 1,790 2,500 1,500 -40.00%
Transfer In 443,000 - - -
Total Revenues 579,897 137,607 150,500 152,650 1.43%
Expenditures
Salaries, Wages and Benefits
Salaries and Wages 40,726 54,680 45,801 67,835 48.11%
Fringe Benefits 17,375 22,437 19,637 28,860 46.97%
Materials, Supplies and Services
Professional & Technical Services 5,988 3,116 9,350 6,150 -34.22%
Utilities and Maintenance 9,897 11,381 14,296 14,121 -1.22%
Operations 926 456 750 750
City Support Services 18,091 18,658 22,096 22,467 1.68%
Supplies and Materials 302 567 1,600 1,600
Capital Outlay
Other Improvements 400,477 38,956 - -
Total Expenditures 493,782 150,251 113,530 141,783 24.89%
Excess (deficiency) of Revenues
over Expenditures 86,115 (12,644) 36,970 10,867 -70.61%
Revenues and Expenditures
PARKING BUDGET
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.
117
CITY OF HOPKINS
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Leases $ 126,000 $ 129,150 2.50%
Interest 2,500 1,500 -40.00%
$ 128,500 $ 130,650 1.67%
EXPENDITURES:
Personnel Services $ 3,701 $ 35,063 847.39%
Other Services & Charges 1,719 1,719 0.00%
$ 5,420 $ 36,782 578.63%
NET TAX AND GENERAL
REVENUE SUPPORTED $(123,080) $ (93,868)-23.73%
PERSONNEL:
Number of FTE positions 0.01 0.4
FUND 214 – PARKING FUND
PROGRAM: Parking Enforcement
PROGRAM SUMMARY
Manage and enforce parking rules and regulations. Ensure that parking is available for customers and parking rules
are followed.
MAJOR OBJECTIVES TO BE ACCOMPLISHED IN
2019:
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.
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.
MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2019:
1. Update parking brochure.
2. Promote marketing plan for permit parking and municipal ramp.
3. Review funding options for future maintenance of public lots.
4. Maintain and improve public parking lots as needed.
5. W ork with Public Works Department to complete analysis of public parking lots
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Fines & Forfeits $ 22,000 $ 22,000 0.00%
EXPENDITURES:
Personnel Services $ 61,737 $ 61,632 -0.17%
Other Services & Charges 17,779 14,355 -19.26%
$ 79,516 $ 75,987
NET TAX AND GENERAL .
REVENUE SUPPORTED $ 57,516 $ 53,987 -6.14%
PERSONNEL:
Number of FTE positions 0.72 0.725
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CITY OF HOPKINS
FUND 214 – PARKING FUND
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 2019:
1. Review funding options for future maintenance of parking ramp.
2. Maintain and improve parking ramp as needed.
3. Complete Ramp signage replacement project
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
EXPENDITURES:
Other Services & Charges 28,595 29,014 1.47%
Capital Expenditures - - --
$ 28,595 $ 29,014
NET TAX AND GENERAL
REVENUE SUPPORTED $ 28,595 $ 29,014 1.47%
PERSONNEL:
Number of FTE positions 0 0
119
CITY OF HOPKINS
Special Revenue Fund 217
Actual Actual Budget Budget Percent
2016 2017 2018 2019 Change
Revenues
Franchise Fees $273,105 $274,485 $266,000 $252,235 -5.17%
Charges for Services 12,494 9,771 - -
Proceeds from Sale of Assets 689 (528) - -
Interest Earned 2,995 4,311 3,200 3,000 -6.25%
Total Revenue 289,283 288,039 269,200 255,235 -5.19%
Expenditures
Salaries, Wages and Benefits
Salaries and Wages 64,123 66,187 75,920 86,150 13.47%
Fringe Benefits 12,469 22,158 28,968 27,477 -5.15%
Materials, Supplies and Services
Professional & Technical Services 34,455 26,806 24,250 57,250 136.08%
Utilities and Maintenance 27,151 990 1,650 650 -60.61%
Operations 26,951 25,325 26,000 202,143 677.47%
City Support Services 12,168 13,800 14,263 14,263
Supplies and Materials 1,701 1,523 1,095 1,300 18.72%
Capital Outlay
Equipment 28,223 10,468 26,500 3,500 -86.79%
Transfer Out 86,920 86,920 86,920 86,920
Total Expenditures 294,161 254,177 285,566 479,653 67.97%
Excess (deficiency) of Revenues
over Expenditures (4,878) 33,862 (16,366) (224,418) 1271.25%
Revenues and Expenditures
COMMUNICATIONS BUDGET
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 the Southwest Suburban Cable Commission.
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CITY OF HOPKINS
FUND 217 – COMMUNICATIONS FUND
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 2019:
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.
• Ability to make payments via the web.
• Customer Response system.
• Ability to fill out forms on the website.
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Charges for Services $ - $ -
Franchise Fees 266,000 252,235 -5.17%
Interest 3,200 3,000 -6.25%
$ 269,200 $ 255,235 -5.19%
EXPENDITURES:
Personnel Services $ 104,888 $ 113,627 8.33%
Other Services & Charges 67,258 275,606 309.77%
Capital Expenditures 26,500 3,500 -86.79%
Transfer Out 86,920 86,920 0.00%
$ 285,566 $ 479,653 67.97%
NET TAX AND GENERAL
REVENUE SUPPORTED $ 16,366 $ 224,418 1271.25%
PERSONNEL:
Number of FTE positions 0.25 1
121
CITY OF HOPKINS
Special Revenue Fund 219
Actual Actual Budget Budget Percent
2016 2017 2018 2019 Change
Revenues
Intergovernmental $15,000 $15,000 $15,000 $15,000
Leases and Rentals 75,576 68,834 69,500 69,000 -0.72%
Concessions & Merchandise Sales 250,278 221,465 236,000 237,000 0.42%
Donations & Contributions 3,553 605 1,500 1,600 6.67%
Interest (40) - -
Miscellaneous 15,667 15,564 15,000 20,000
Transfer In 26,000 15,000 15,000 20,000
Total Revenues 386,034 336,468 352,000 362,600 3.01%
Expenditures
Salaries, Wages and Benefits
Salaries and Wages 173,349 169,298 176,564 162,697 -7.85%
Fringe Benefits 62,521 51,973 54,469 48,283 -11.36%
Materials, Supplies and Services
Professional & Technical Services 11,352 17,415 14,450 13,950 -3.46%
Utilities and Maintenance 15,734 14,778 9,600 11,250 17.19%
Operations 19,344 12,960 14,345 15,210 6.03%
City Support Services 389 406 525 536 2.10%
Supplies and Materials 100,923 92,634 97,800 96,000 -1.84%
Total Expenditures 383,612 359,464 367,753 347,926 -5.39%
Excess (deficiency) of Revenues
over expenditures 2,422 (22,996) (15,753) 14,674 -193.15%
Revenues and Expenditures
DEPOT BUDGET
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.
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CITY OF HOPKINS
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Intergovernmental $ 66,500 $ 66,500 0.00%
Charges for Service 20,500 20,500 0.00%
Miscellaneous 15,000 20,100 34.00%
Transfer In 15,000 20,000 33.33%
$ 117,000 $ 127,100 8.63%
EXPENDITURES:
Personnel Services $ 98,540 $ 102,010 3.52%
Other Services & Charges 27,975 30,631 9.49%
Capital Expenditures - - 0.00%
$ 126,515 $ 132,641 4.84%
NET TAX AND GENERAL
REVENUE SUPPORTED $ 9,515 $ 5,541 -41.77%
PERSONNEL:
Number of FTE positions 1.0 1.0
FUND 219 – DEPOT FUND
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.
MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2019:
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. Create new youth learning opportunities with Coffee Operations staff.
7. Provide workplace training and employment opportunities for youth.
8. Continue capital upgrades with furnishings
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CITY OF HOPKINS
FUND 219 – DEPOT FUND
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 as well as employment and training opportunities for
youth.
.
MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2019:
1. Continue to provide organic fair-trade coffee drinks, locally sourced snacks and hand-crafted baked goods,
sandwiches, salads, and soups for youth and adult patrons.
2. Provide barista/customer service training and supervision for youth volunteers and employees.
3. Provide learning lab for Marketing/Business students at Hopkins High School.
4. Offer food choices as well as repair and small merchandise items for biking/trail patrons of the Depot.
5. Develop catering menu and business for youth to operate.
6. Develop food service partnership with Hopkins Activity Center.
7. Market the Depot space for rentals.
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Charges for Service $ 235,000 $ 235,500 0.21%
EXPENDITURES:
Personnel Services $ 132,493 $ 108,970 -17.75%
Other Services & Charges 108,745 106,315 -2.23%
$ 241,238 $ 215,285 -10.76%
NET TAX AND GENERAL
REVENUE SUPPORTED $ 6,238 $ (20,215)-424.06%
PERSONNEL:
Number of FTE positions 1 1
124
CITY OF HOPKINS
Special Revenue Fund 226
Actual Actual Budget Budget Percent
2016 2017 2018 2019 Change
Revenues
Tax Increment $14,504 $15,368 $14,000 $12,000 -14.29%
Interest (16) - - -
Miscellaneous 4,520 - 7,000 3,000 -57.14%
Transfers In 24,108 24,108 - -
Total Revenues 43,116 39,476 21,000 15,000 -28.57%
Expenditures
Materials, Supplies and Services
Professional & Technical Services 1,384 (1,500) 1,350 1,250 -7.41%
Operations 1,500 1,500 1,500 1,250 -16.67%
Interest Expense 5,518 4,198 4,126 5,000 21.18%
Total Expenditures 8,402 4,198 6,976 7,500 7.51%
Excess of Revenues over Expenditures 34,714 35,278 14,024 7,500 -46.52%
Revenues and Expenditures
TIF DISTRICT 2-6 BUDGET
The Tax Increment 2-6 Fund is the handicapped housing development. The funds records the use
of tax increment receipts.
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CITY OF HOPKINS
FUND 226 – TAX INCREMENT 2-6 FUND
PROGRAM: Sonoma Handicap Housing Project
PROGRAM SUMMARY
Coordinate redevelopment of northwest corner of 5th Avenue and Excelsior Boulevard.
MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2019:
1. Assist in preparation of program budget and other required documents.
2. Prepare required annual State Auditor report
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Tax Increments $ 14,000 $ 12,000 -14.29%
Miscellaneous $ 7,000 $ 3,000 -57.14%
Interest - -
Tranfer In - -
$ 21,000 $ 15,000 -28.57%
EXPENDITURES:
Other Services & Charges $ 6,976 $ 7,500 7.51%
NET TAX AND GENERAL
REVENUE SUPPORTED $ (14,024) $ (7,500)-46.52%
PERSONNEL:
Number of FTE positions 0 0
126
CITY OF HOPKINS
Special Revenue Fund 231
Actual Actual Budget Budget Percent
2016 2017 2018 2019 Change
Revenues
Tax Increment $2,751,506 $1,921,687 $2,400,000 $2,400,000
Interest 23,180 37,312 -8,000
Miscellaneous 114 (4,240) -
Total Revenues 2,774,800 1,954,759 2,400,000 2,408,000 0.33%
Expenditures
Materials, Supplies and Services
Professional & Technical Services 15,396 21,683 13,000 30,000 130.77%
Operations 46,440 47,540 47,540 50,000 5.17%
Debt Service 389,098 233,101 400,000 400,000
Capital Outlay
TIF projects - - - -
Transfers out 818,108 1,090,108 1,179,700 1,270,053 7.66%
Total Expenditures 1,269,042 1,392,432 1,640,240 1,750,053 6.69%
Excess (deficiency) of Revenues
over Expenditures 1,505,758 562,327 759,760 657,947 -13.40%
Revenues and Expenditures
TIF DISTRICT 2-11 BUDGET
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.
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CITY OF HOPKINS
FUND 231 – TAX INCREMENT 2-11 FUND
PROGRAM: Redevelopment Area – North Annex Property
PROGRAM SUMMARY
Coordinate and review development and redevelopment activity.
MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2019:
1. Assist in preparation of program budget and other required documents.
2. Prepare required annual State Auditor report.
3. Distribute Pay As You Go (PAYG) financing to developer as scheduled.
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Tax Increments $ 2,400,000 $ 2,400,000 0.00%
Interest - 8,000
$ 2,400,000 $ 2,408,000 0.33%
EXPENDITURES:
Other Services & Charges $ 60,540 $ 80,000 32.14%
Debt Service - PAYG TIF $ 400,000 $ 400,000 0.00%
Transfer Out 1,179,700 1,270,053 7.66%
$ 1,640,240 $ 1,750,053 6.69%
NET TAX AND GENERAL
REVENUE SUPPORTED $ (759,760) $ (657,947)-13.40%
PERSONNEL:
Number of FTE positions 0 0
Super Valu Development Excelsior Crossings Development
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CITY OF HOPKINS
Special Revenue Fund 232
Actual Actual Budget Budget Percent
2016 2017 2018 2019 Change
Revenues
Tax Increments $- $- $- $-
Interest (884) - - -
Development Fees - - - -
Other Miscellaneous - - - -
Transfer In - - - -
Total Revenues (884) - - -
Expenditures
Materials, Supplies and Services
Professional & Technical Services 2,000 2,000 2,000 2,000
Miscellaneous Other Charges - - - -
Capital Outlay
TIF Projects - - - -
Total Expenditures 2,000 2,000 2,000 2,000
Excess of Revenues
over Expenditures $(2,884) $(2,000) $(2,000) $(2,000)
Revenues and Expenditures
5TH AVENUE FLATS
5th Avenue Flats is a redevelopment of a block within the downtown district. The fund records the
costs and reimbursement of project expenses.
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CITY OF HOPKINS
FUND 232 – 5TH AVENUE FLATS
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 2019:
1. Work with developer on project implementation.
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Tax Increments $ - $ - 0.00%
Miscellaneous - - 0.00%
$ - $ - 0.00%
EXPENDITURES:
Other Services & Charges $ 2,000 $ 2,000 0.00%
NET TAX AND GENERAL
REVENUE SUPPORTED $ 2,000 $ 2,000 0.00%
PERSONNEL:
Number of FTE positions 0 0
Proposed Fifth
Avenue Flats project
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CITY OF HOPKINS
Special Revenue Fund 233
Actual Actual Budget Budget Percent
2016 2017 2018 2019 Change
Revenues
Tax Increments $133,125 $179,650 $125,000 $188,000 50.40%
Interest (121) - -
Transfers In - - -
Total Revenues 133,004 179,650 125,000 188,000 50.40%
Expenditures
Materials, Supplies and Services
Professional & Technical Services 1,820 1,306 3,000 3,000
Miscellaneous 3,000 3,000 3,000 3,000
PAYG Note 62,516 231,850 109,000 170,000 55.96%
Total Expenditures 67,336 236,156 115,000 176,000 53.04%
Excess of Revenues
over Expenditures $65,668 $(56,506) $10,000 $12,000 20.00%
Revenues and Expenditures
TIF 1-4 MARKETPLACE II
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.
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CITY OF HOPKINS
FUND 233 – TAX INCREMENT 1-4 FUND
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 2019:
1. Assist in preparation of program budget and other required documents.
2. Prepare required annual State Auditor report.
3. Work with developer on implementation of project.
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Tax Increments $ 125,000 $ 188,000 50.40%
Miscellaneous - -
$ 125,000 $ 188,000 50.40%
EXPENDITURES:
Other Services & Charges $ 115,000 $ 176,000 53.04%
NET TAX AND GENERAL
REVENUE SUPPORTED $ (10,000) $ (12,000)20.00%
PERSONNEL:
Number of FTE positions 0 0
132
CITY OF HOPKINS
Special Revenue Fund 234
Budget
2019
Revenues
Tax Increments $98,000 $
Interest
Transfers In
Total Revenues 98,000
Expenditures
Materials, Supplies and Services
Professional & Technical Services 1,000
Miscellaneous 1,000
PAYG Note 88,000
Total Expenditures 90,000
Excess of Revenues
over Expenditures $8,000 $
Revenues and Expenditures
TIF 1-5 MOLINE
The Tax Increment District 1-5 Fund is the redevelopment of the Johson 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.
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CITY OF HOPKINS
FY 2019
Approved
Budget
REVENUES:
Tax Increments $ 98,000
Miscellaneous -
$ 98,000
EXPENDITURES:
Other Services & Charges $ 90,000
NET TAX AND GENERAL
REVENUE SUPPORTED $ (8,000)
PERSONNEL:
Number of FTE positions 0
FUND 234 – TAX INCREMENT 1-5 FUND
PROGRAM: Redevelopment Area –Johnson Building
PROGRAM SUMMARY
Redevelopment of Johnson Building into apartment.
MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2019:
1. Assist in preparation of program budget and other required documents.
2. Prepare required annual State Auditor report.
3. Work with developer on implementation of project.
134
CITY OF HOPKINS
Special Revenue Fund 250
Actual Actual Budget Budget Percent
2016 2017 2018 2019 Change
Revenues
Current Services $137,501 $244,399 $250,000 $257,500 3.00%
Grants 34,968 32,502 41,000 35,000 -14.63%
Current Services 521,738 502,300 547,906 558,462 1.93%
Other Revenues 340,748 43,345 49,800 50,700 1.81%
Transfers In 86,920 86,920 86,920 86,920
Total Revenues 1,121,875 909,466 975,626 988,582 1.33%
Operating Expenses
Salaries, Wages and Benefits
Salaries and Wages 323,738 337,285 366,148 374,487 2.28%
Fringe Benefits 90,965 83,419 92,191 84,683 -8.14%
Materials, Supplies and Services
Professional & Technical Services 182,059 147,976 187,550 198,000 5.57%
Utilities and Maintenance 86,783 77,438 80,500 84,700 5.22%
Operations 82,732 76,766 97,150 101,100 4.07%
City Support Services 9,354 9,446 10,569 10,569
Supplies and Materials 29,081 29,951 27,300 29,200 6.96%
Capital Outlay
Improvements 138,816 330,557 131,500 122,850 -6.58%
Total Expenses 943,528 1,092,838 992,908 1,005,589 1.28%
Excess (deficiency) of Revenues
over Expenditures 178,347 (183,372) (17,282) (17,007) -1.59%
ARTS CENTER
Revenues and Expenditures
The Arts Center accounts for the maintenance, operation, programming and promotion of the Hopkins
Center for the Arts
135
CITY OF HOPKINS
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
REVENUES:
Taxes $ 250,000 $ 257,500 3.00%
Intergovernmental 41,000 35,000 -14.63%
Charges for Service 524,907 558,462 6.39%
Miscellaneous 72,800 50,700 -30.36%
Tranfer In 86,920 86,920 0.00%
$ 975,627 $ 988,582 1.33%
EXPENDITURES:
Personnel Services $ 458,339 $ 459,170 0.18%
Other Services & Charges 403,069 423,569 5.09%
Capital Expenditures 131,500 122,850
$ 992,908 $ 1,005,589 1.28%
NET TAX AND GENERAL
REVENUE SUPPORTED $ 17,282 $ 17,007 -1.59%
PERSONNEL:
Number of FTE positions 3.8 6.5
FUND 250 – ARTS CENTER FUND
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 2019:
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.
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CITY OF HOPKINS
Enterprise Fund 703
Actual Actual Budget Budget Percent
2016 2017 2018 2019 Change
Revenues
Current Services $1,362,164 $1,701,934 $1,985,086 $2,006,556 1.08%
Intergovernmental Revenue - - - -
Permits 2,142 1,220 2,000 2,000
Interest Earnings (1,951) 652 - -
Miscellaneous 162,773 135,082 160,000 160,000
Total Revenues 1,525,128 1,838,888 2,147,086 2,168,556 1.00%
Non-operating Revenues 1,777,264 866,406 - -
Total Revenues 3,302,392 2,705,294 2,147,086 2,168,556 1.00%
Operating Expenses
Salaries, Wages and Benefits
Salaries and Wages 333,939 380,434 266,462 294,631 10.57%
Fringe Benefits 117,226 127,223 100,573 136,080 35.30%
Materials, Supplies and Services
Professional & Technical Services 211,213 150,383 138,600 140,600 1.44%
Utilities and Maintenance 546,491 446,807 619,220 563,800 -8.95%
Operations 27,103 21,534 29,250 33,350 14.02%
City Support Services 226,764 233,788 243,083 252,995 4.08%
Supplies and Materials 79,903 89,733 102,600 111,500 8.67%
Depreciation 258,864 303,421 250,000 325,000 30.00%
Total Operating Expenses 1,801,503 1,753,323 1,749,788 1,857,956 6.18%
Non-operating expenses 235,738 235,619 231,022 310,600 34.45%
Total Expenses 2,037,241 1,988,942 1,980,810 2,168,556 9.48%
Net Income (Loss)1,265,151 716,352 166,276 - -100.00%
WATER BUDGET
Revenues and Expenses
The Water fund is a utility enterprise. The operations of water pumps, wells and distribution are recorded
here.
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CITY OF HOPKINS
FUND 703 – WATER FUND
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 2019:
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 2018 FY 2019
Approved Approved Percent
Budget Budget Change
OPERATING REVENUES: $ 1,987,086 $ 2,008,556 1.08%
OPERATING EXPENSES:
Personnel Services 367,035 430,711 17.35%
Other Services & Charges 1,132,753 1,102,245 -2.69%
Depreciation Expense 250,000 325,000 30.00%
Operating Income (Loss)1,749,788 1,857,956 6.18%
NON-OPERATING REVENUES:160,000 160,000 0.00%
NON-OPERATING EXPENSES:(231,022) (310,600) 34.45%
NET INCOME (LOSS) $ 166,276 $ - 100.00%
Capital Outlay/Construction $ - $ 35,000
PERSONNEL:
Number of FTE positions 3.43 4.79
138
CITY OF HOPKINS
Enterprise Fund 707
Actual Actual Budget Budget Percent
2016 2017 2018 2019 Change
Revenues
Current Services $2,215,397 $2,698,457 $3,088,299 $3,119,032 1.00%
Intergovernmental Revenue 92,190 - - -
Interest Earnings (382)2,632 - -
Miscellaneous Revenue 4 - - -
Total Revenues 2,307,209 2,701,089 3,088,299 3,119,032 1.00%
Non-operating revenue 620,502 1,194,591 - -
Total Revenues 2,927,711 3,895,680 3,088,299 3,119,032 1.00%
Operating Expenses
Salaries, Wages and Benefits
Salaries and Wages 162,200 185,640 293,561 286,079 -2.55%
Fringe Benefits 66,056 61,407 102,824 72,144 -29.84%
Materials, Supplies and Services
Professional & Technical Services 124,971 100,728 140,000 137,000 -2.14%
Utilities and Maintenance 83,052 92,473 168,120 250,550 49.03%
Operations 1,403,810 1,481,322 1,506,224 1,609,540 6.86%
City Support Services 171,373 175,119 189,886 190,480 0.31%
Supplies and Materials 14,189 17,540 29,600 29,600
Depreciation 170,000 -203,056 215,000 5.88%
Total Operating Expenses 2,195,651 2,114,229 2,633,271 2,790,393 5.97%
Non-operating expenses 228,773 256,642 203,056 276,750 36.29%
Total Expenses 2,424,424 2,370,871 2,836,327 3,067,143 8.14%
Net Income (Loss)503,287 1,524,809 251,972 51,889 -79.41%
51,889
-
SANITARY SEWER BUDGET
Revenues and Expenses
The Sanitary Sewer fund is a utility enterprise. The operations of the Lift Stations and the
Collection/Disposal process is recorded here.
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FUND 707 – SEWER FUND
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 2019:
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 2018 FY 2019
Approved Approved Percent
Budget Budget Change
OPERATING REVENUES: $ 3,088,299 $ 3,119,032 1.00%
OPERATING EXPENSES:
Personnel Services 396,385 358,223 -9.63%
Other Services & Charges 2,033,830 2,233,420 9.81%
Depreciation Expense 170,000 215,000 26.47%
Operating Income (Loss)2,600,215 2,806,643 7.94%
NON-OPERATING REVENUES:0 0
NON-OPERATING EXPENSES:(145,987) (260,500) 78.44%
NET INCOME (LOSS) $ 342,097 $ 51,889 -84.83%
Capital Outlay/Construction $ - $ -
PERSONNEL:
Number of FTE positions 3.76 2.60
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Enterprise Fund 717
Actual Actual Budget Budget Percent
2016 2017 2018 2019 Change
Revenues
Current Services $958,711 $ 963,202 $ 970,500 $ 971,900 0.14%
County Grant 27,070 24,750 26,000 18,367 -29.36%
Interest Earnings 6,054 7,631 -5,000
Miscellaneous 17,779 16,390 14,000 29,000 107.14%
Total Revenues 1,009,614 1,011,973 1,010,500 1,024,267 1.36%
Operating Expenses
Salaries, Wages and Benefits
Salaries and Wages 210,550 233,838 273,637 249,135 -8.95%
Fringe Benefits 68,461 72,093 96,334 85,126 -11.63%
Materials, Supplies and Services
Professional & Technical Services 167,673 124,227 164,100 165,200 0.67%
Utilities and Maintenance 176,147 193,802 189,870 198,570 4.58%
Operations 5,124 4,836 8,035 9,535 18.67%
City Support Services 127,239 129,096 153,103 150,296 -1.83%
Supplies and Materials 15,788 23,618 21,300 22,250 4.46%
Depreciation 74,572 56,671 56,000 60,000 7.14%
Capital 15,000
Total Operating Expenses 845,554 838,181 962,379 955,112 -0.76%
Non-operating expenses 125,000 25,000 25,000 25,000
Total Expenses 970,554 863,181 987,379 980,112 -0.74%
Net Income (Loss)39,060 148,792 23,121 44,155 90.97%
Revenues and Expenses
REFUSE BUDGET
The Refuse fund is a utility enterprise. The operations of bulk collections, yard waste, recycling, brush
service and refuse disposal are recorded here.
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CITY OF HOPKINS
FUND 717 – REFUSE FUND
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).
MAJOR OBJECTIVES TO BE
ACCOMPLISHED IN 2019:
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.
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.
MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2019:
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.
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
OPERATING REVENUES: $ 10,000 $ 10,000 0.00%
OPERATING EXPENSES:
Personnel Services 45,537 55,206 21.23%
Other Services & Charges 29,386 29,890 1.72%
Operating Income (Loss)74,923 85,096 13.58%
NET INCOME (LOSS) $ (64,923) $ (75,096)15.67%
PERSONNEL:
Number of FTE positions 0.62 0.53
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
OPERATING REVENUES: $ 18,000 $ 19,400 7.78%
OPERATING EXPENSES:
Personnel Services 17,190 25,889 50.61%
Other Services & Charges 25,577 30,332 18.59%
Operating Income (Loss)42,767 56,221 31.46%
NET INCOME (LOSS) $ (24,767) $ (36,821)48.67%
PERSONNEL:
Number of FTE positions 0.26 0.24
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FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
OPERATING REVENUES: $ 197,900 $ 190,267 -3.86%
OPERATING EXPENSES:
Personnel Services 36,428 48,677 33.63%
Other Services & Charges 164,342 155,059 -5.65%
Operating Income (Loss)200,770 203,736 1.48%
NON-OPERATING REVENUES:1,600 1,600 0.00%
NET INCOME (LOSS) $ (1,270) $ (11,869)834.57%
PERSONNEL:
Number of FTE positions 0.41 0.55
FUND 717 – REFUSE FUND
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.
MAJOR OBJECTIVES TO BE ACCOMPLISHED IN
2019:
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.
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.)
MAJOR OBJECTIVES TO BE ACCOMPLISHED IN 2019:
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.
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
OPERATING REVENUES: $ - $ - 0.00%
OPERATING EXPENSES:
Personnel Services 62,155 33,997 -45.30%
Other Services & Charges 27,751 27,307 -1.60%
Operating Income (Loss)89,906 61,304 -31.81%
NET INCOME (LOSS) $ (89,906) $ (61,304)-31.81%
PERSONNEL:
Number of FTE positions 0.655 0.30
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CITY OF HOPKINS
FUND 717 – REFUSE FUND
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 2019:
1. Continue to improve refuse collection service to our residents.
2. Maintain excellent customer service through monitoring of operations and communicating with residents.
FY 2018 FY 2019
Approved Approved Percent
Budget Budget Change
OPERATING REVENUES: $ 783,000 $ 783,000 0.00%
OPERATING EXPENSES:
Personnel Services 208,661 170,494 -18.29%
Other Services & Charges 289,352 303,263 4.81%
Depreciation Expense 56,000 60,000 7.14%
Operating Income (Loss)554,013 533,757 -3.66%
NON-OPERATING REVENUES:0 5,000 #DIV/0!
NON-OPERATING EXPENSES:(25,000) (25,000) 0.00%
NET INCOME (LOSS) $ 203,987 $ 229,243 12.38%
Capital Outlay/Construction $ - $ - 0.00%
PERSONNEL:
Number of FTE positions 2.15 1.76
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CITY OF HOPKINS
STORM SEWER BUDGET
Revenues and Expenses
Enterprise Fund 740
Actual Actual Budget Budget Percent
2016 2017 2018 2019 Change
Revenues
Current Services $877,557 $833,170 $802,000 $785,332 -2.08%
Interest Earnings 5,260 9,476 8,200 8,200
Total Revenues 882,817 842,646 810,200 793,532 -2.06%
Non-operating revenues 420,190 1,027,524 - -
Total Revenues 1,303,007 1,870,170 810,200 793,532 -2.06%
Operating Expenses
Salaries, Wages and Benefits
Salaries and Wages 33,447 46,556 53,251 52,550 -1.32%
Fringe Benefits 11,424 15,244 14,846 17,090 15.12%
Materials, Supplies and Services
Professional & Technical Services 11,406 5,837 13,000 14,000 7.69%
Utilities and Maintenance 19,461 46,862 40,000 20,000 -50.00%
City Support Services 53,939 53,849 - -
Operations 3,757 3,067 4,000 4,000
Supplies and Materials 1,226 5,682 2,000 2,000
Depreciation 241,731 246,119 227,000 276,000 21.59%
Total Operating Expenses 376,391 423,216 354,097 385,640 8.91%
Non-operating expenses 246,611 178,741 152,845 220,300 44.13%
Total Expenses 623,002 601,957 506,942 605,940 19.53%
Net Income 680,005 1,268,213 303,258 187,592 -38.14%
The Storm Sewer fund is a utility enterprise. The reconstruction of storm sewers and
ponding for drainage throughout the city is recorded here.
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CITY OF HOPKINS
FUND 740 – STORM SEWER FUND
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 2019:
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 2018 FY 2019
Approved Approved Percent
Budget Budget Change
OPERATING REVENUES: $ 802,000 $ 785,332 -2.08%
OPERATING EXPENSES:
Personnel Services 68,097 69,640 2.27%
Other Services & Charges 79,000 40,000 -49.37%
Depreciation Expense 227,000 276,000 21.59%
Operating Income (Loss)374,097 385,640 3.09%
NON-OPERATING REVENUES:8,200 8,200 0.00%
NON-OPERATING EXPENSES:(152,845) (220,300) 44.13%
NET INCOME (LOSS) $ 283,258 $ 187,592 -33.77%
Capital Outlay/Construction $ - $ -
PERSONNEL:
Number of FTE positions 0.63 0.63
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CITY OF HOPKINS
PAVILION
Revenues and Expenses
Enterprise Fund 747
Actual Actual Budget Budget Percent
2016 2017 2018 2019 Change
Revenues
Rental $349,840 $464,113 $438,000 $472,000 7.76%
Interest Earnings 591 495 - -
Miscellaneous 5,564 5,578 7,000 7,000
Total Revenues 355,995 470,186 445,000 479,000 7.64%
Non-operating revenues 63,483 9 - 40,383
Total Revenues 419,478 470,195 445,000 519,383 16.72%
Operating Expenses
Salaries, Wages and Benefits
Salaries and Wages 191,336 212,315 201,806 249,354 23.56%
Fringe Benefits 57,082 72,180 64,914 82,116 26.50%
Total Salaries and Wages 248,418 284,495 266,720 331,470 24.28%
Materials, Supplies and Services
Professional & Technical Services 4,795 4,130 4,500 8,000 77.78%
Utilities and Maintenance 84,122 114,935 97,550 105,300 7.94%
Operations 1,738 2,064 2,100 2,075 -1.19%
City Support Services 14,998 15,844 16,753 17,001 1.48%
Supplies and Materials 19,513 13,955 15,100 18,300 21.19%
Depreciation 81,292 83,578 72,000 100,000 38.89%
Total Materials Supplies & Service 206,458 234,506 208,003 250,676 20.52%
Total Operating Expenses 454,876 519,001 474,723 582,146 22.63%
Non-operating expenses 2,157 3,009 1,825 53,371 2824.44%
Total Expenses 457,033 522,010 476,548 635,517 33.36%
Net Income (Loss)(37,555) (51,815) (31,548) (116,134) 268.12%
The Pavilion fund is an ice rink enterprise. The operations for the ice arena,
soccer league and dry floor are recorded here.
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CITY OF HOPKINS
FUND 747 – PAVILION FUND
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 2019:
1. Create and market programs, events, and opportunities to 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 2018 FY 2019
Approved Approved Percent
Budget Budget Change
OPERATING REVENUES: $ 296,000 $ 305,000 3.04%
OPERATING EXPENSES:
Personnel Services 266,720 331,470 24.28%
Other Services & Charges 136,003 150,676 10.79%
Depreciation Expense 72,000 100,000 38.89%
Operating Income (Loss)474,723 582,146 22.63%
NON-OPERATING REVENUES:149,000 214,383 43.88%
NON-OPERATING EXPENSES:(1,825) (53,371) 2824.44%
NET INCOME (LOSS) $ (31,548) $(116,134)268.12%
Capital Outlay/Construction $ - $ -
PERSONNEL:
Number of FTE positions 2.40 2.90
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Actual Actual Budget Budget Percent
2016 2017 2018 2019 Change
Revenues
Property Tax $1,876,459 $2,042,687 $3,149,223 $3,613,429 14.74%
Special Assessments 829,065 897,122 911,090 1,081,348 18.69%
Interest 22,564 27,969 16,101 9,521 -40.87%
Bond Premium 452,970 492,506 - -
Transfer In 1,191,965 1,478,246 1,879,733 2,227,081 18.48%
Bond Proceeds 12,310,000 15,932,652
Total Revenues 16,683,023 20,871,182 5,956,147 6,931,379 16.37%
Expenditures
Bond expenditures
Professional Fees 425,095 423,786 18,000 18,000
Principal 3,075,000 3,080,000 3,720,000 4,765,000 28.09%
Interest 814,199 1,035,605 1,601,498 1,848,417 15.42%
Fiscal charges 8,354 9,714 6,000 6,000
Bond Discount - - -
Deposit to Escrow Account 7,305,660 3,678,549 - -
Transfer Out 8,765,862 15,936,718 - -
Total Expenditures 20,394,170 24,164,372 5,345,498 6,637,417 24.17%
Sources (Uses) of Fund Balance (3,711,147) (3,293,190) 610,649 293,962 -51.86%
Revenues and Expenditures
DEBT SERVICE FUNDS
Debt Service funds finance 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.
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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.
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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
$1,000 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.
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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.
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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.
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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.
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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.
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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.
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