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Memo - 2011 Budget - Special Revenue and Enterprise Funds
V CITY OF HOPKINS MEMORANDUM Date: October 26, 2010 To: Mayor & City Council From: Christine Harkess, Finance Director FINANCE DEPARTMENT Subject: 2011 Budget — Special Revenue and Enterprise Funds At this work session we will be reviewing the following budgets: Special Revenue Funds Economic Development Fund Housing Rehab Fund Parking Fund Communications Fund Depot Coffee House Fund Arts Center Fund Enterprise Funds Water Fund Sewer Fund Refuse Fund Storm Sewer Fund Pavilion Enterprise Fund Enclosed is a summary of each of those budgets with associated comments in addition to each funds summary budget by line item. BUDGET DISCUSSION - 10/26/2010 2010 2011 Budget Budget Economic Development Special Revenue Fund Total Revenues 101,000 146,500 Tax levy was increased for 2011 Total Expenditures 262,813 288,709 Includes Art Center tansfer of $61,000 Net Use of Fund Balance (161,813) (142,209) Fund Balance 10/19/2010 2,740,752 Comments • In 2009 $697,098 was used to purchase 525 Mainstreet. This has reduced cash available for other projects. • Cash balance as of 10/19/2010 is $894,355 of which $900,000 is committed to TIF 1-4 Marketplace & Main • Fund Balance includes long term receivables of $1,122,017 and land held for resale of $697,098 that are not available for current spending needs. Housing Rehab Special Revenue Fund Total Revenues 20,000 3,500 Total Expenditures 99,258 96,334 Net Use of Fund Balance (79,258) (92,834) Fund Balance 10/19/2010 611,578 Comments Cash balance available $612,851 Parkina Special Revenue Fund Total Revenues 85,500 82,000 Total Expenditures 106,759 115,293 includes $30,000 for capital items Net Use of Fund Balance (21,259) (33,293) Fund Balance 10/19/2010 206,525 Comments • Cash balance available $207,151 • Capital - clean and seal parking decks * Rate increase for 2011. Last rate increase was for 2009 See attached for analysis 1 of 4 2010 2011 Budget Budget Communications Special Revenue Fund Total Revenues 205,000 204,000 Total Expenditures 180,432 Net Increase in Fund Balance 24,568 Fund Balance 10/19/2010 382,579 227,874 includes $20,000 for city wide survey and $25,000 in capital outlay per ERP (23, 874) Comments * Cash balance available $383,149 * Capital -Council Chambers lighting - $25,000; originally scheduled for 2010 this will be done in 2011 Depot Coffee House Special Revenue Fund Total Revenues 110,000 122,900 Total Expenditures 113,495 122,867 Net Use of Fund Balance (3,495) 33 Fund Balance 10/19/2010 35,870 Comments * Depot receives grants each year that cover multiple years. Budgeting to use fund balance indicates use of grant dollars received in previous years. * Part-time personnel hours are adjusted if grants are not received to cover this position * Other line items are adjusted to reflect ongoing operations as programs change to meet the needs of the population served. * Capital items - none for 2011 Arts Center Special Revenue Fund Total Revenues 810,021 795,212 Total Expenditures Net Increase in Fund Balance Fund Balance 10/19/2010 776,376 794,943 33,645 269 (1,053,780) Comments * Cash balance available ($747,616) * Rental income down due to reduced rentals of the facility as a result of the economy * Membership donations - increased focus by Friends results in a larger transfer * Grant income is up as they have been successful in securing grants * Fund raisers - Art Fair continues to grow and budget includes on additional fund raiser * Facility fees reduced to reflect actual. 2010 was first year for this fee. * Utilities (gas/electric) reduced to reflect usage * Programming expenses are increased due to addition of 4 concerts in 2010 that were not in original budget 2of4 2010 2011 Budget Budget Water Enterprise Fund Total Revenues 1,460,000 1,491,060 no rate increase budgeted Total Expenditures 1,157,369 1,256,711 Net Increase in Fund Equity 302,631 234,349 Comments • Revenues include the new irrigation rate implemented in 2010 " Antenna leases (5) will bring in $89,860 for 2011 * Capital - Meter replacement - $95,000; year 3 of a 5 year project * Construction = $75,000 - work done in conjunction with street improvements • Scheduled rate increase = from $1.90 to $1.94 -- WILL NOT RAISE FOR 2011 Sewer Enterprise Fund Total Revenues 1,964,000 2,129,000 rate increase scheduled Total Expenditures 1,999,771 2,025,829 Net Use of Fund Equity (35,771) 103,171 Comments " Met Council fees will total $1,149,204 for 2010 and $1,150,203 for 2011 " Construction= $100,000. Work done in conjunction with street improvements • Scheduled rate increase = from $3.40 to $3.70 -- ACTUAL rate increase will be $3.60 Storm Sewer Enterprise Fund Total Revenues 820,140 815,140 no rate increase Total Expenditures 426,236 425,727 Net Increase in Fund Equity 393,904 389,413 Comments Construction = $100,000. Work done in conjunction with street improvements and alley repairs No Rate increase scheduled Refuse Enterprise Fund Total Revenues 873,030 952,370 Total Expenditures 907,178 929,994 Net Use of Fund Equity (34,148) 22,376 Comments • Disposal program subsidizes the brush, yard waste and bulk programs. • Rate increase in recycling - none for 2011 • Refuse increase scheduled - $16.85 -- $19.85 -- $23.15 3 of 4 2010 2011 Budget Budget Pavilion Enterprise Fund Total Revenues 366,650 371,850 Total Expenditures 411,141 417,695 Net Use of Fund Balance (44,491) (45,845) Comments Basic budget with little or no increases in line items Loans Outstanding ISD 270 for Mezzanine Improvements. Lease payments = $38,000 per year of which $20,000 goes to the ERP for repayment of loan. Loan expires in 2013. Hockey Assn - Locker loan payment of $5,000 per to March 2014. Payment goes to ERP to pay down loan Hockey Boosters - Locker loan payment of $9,443 to March 2014. Payment goes to ERP to pay down loan ISD 270 - Locker loan payments of $16,150 to March 2014. All except $1,000 goes to ERP to pay down loan Cash Balances 12/31/2004 ($294,570) Despite the fact the this fund continues to show an 12/31/2005 ($307,673) ($13,103) operating loss the negative cash is improving due to 12/31/2006 ($287,443) $20,230 non cash expenditures (depreciation) that impact 12/31/2007 ($264,105) $23,339 operating income but not cash. 12/31/2008 ($218,738) $45,367 12/31/2009 ($218,489) $248 10/20/2010 ($211,473) $7,017 4of4 DEPT - ECONOMIC & COMM. DEV. CODE REVENUES Property Taxes State Grant Interest Earned Interest on Loans Merchandise Sales Other Miscellaneous Other TOTAL EXPENDITURES Salaries and Employee Benefits 500 Regular Employees 503 Part-time Employees 524 SL Converted/LTD 525 P.E.R.A. Contribution 526 F.I.C.A. Contribution 527 Employee Benefit Plan 531 Workers' Compensation Insurance 535 Paid Leave Accrual TOTAL Material, Supplies & Services 540 Office Supplies 542 General Supplies 560 Postage 580 Audit 581 Advertising and Publishing 582 Expert & Professional Services 583 Other Contractual Services 584 Telephone - Local 586 Telephone - Cellular 588 Legal Services 621 Space Allocation 622 Administrative Fee 624 Equipment Allocation 630 Training 633 Dues and Memberships 635 Travel or Mileage 636 Conference Fees 637 Meals and Lodging 639 Subscriptions and Publications 652 General Liability 665 Refunds & Reimbursements TOTAL Capital Outlay 710 Land acquisitions TOTAL Transfers 930 Operating Transfer Out Expenditure Total 699 Less charges to other departments Net Total Expenditures Net Source (Use) of Fund Balance REVENUE AND EXPENDITURE SUMMARY 06/30/2010 Actual Actual Actual Budget 2008 2009 2010 2010 FUND 204 Budget Percent 2011 Change $ 28,568 $ 48,254 $ - $ 75,000 $ 125,000 66.67% - 5,000 2,917 - - 23,868 148 (444) 8,000 500 -93.75% 16,724 14,912 6,525 6,000 10,000 66.67% - 619 57 - - 10,134 1,103 1,000 - - 17,587 12,499 5,756 12,000 11,000 -8.33% 96,881 82,535 15.811 101,000 146,500 45.05% 112,680 118,879 53,203 119,687 118,207 -1.24% 725 771 385 943 931 -1.27% 7,320 8,022 3,725 8,378 8,569 2.28% 7,944 8,357 3,770 9,156 9,042 -1.25% 22,683 24,896 13,564 27,367 28,133 2.80% 586 732 437 862 895 3.83% 2,609 4,677 748 1,496 1,477 -1.27% 154,546 166,335 75,832 167,889 167,254 -0.38% 1,190 991 353 1,500 1,500 281 - - 100 100 1,216 1,512 665 1,000 1,000 5,350 5,350 - 5,350 5,350 404 - - - - 4,558 2,546 519 7,000 14,500 107.14% 873 232 10 - - 137 136 129 300 300 304 171 - - - 2,415 692 1,074 2,750 12,750 363.64% 18,894 18,481 9,449 18,897 18,314 -3.09% 10,614 9,713 5,431 10,863 10,422 -4.06% 440 484 219 437 371 -15.10% 15 535 - 1,000 1,000 1,054 635 615 1,000 1,000 1,048 358 212 1,000 1,000 475 235 245 1,000 1,000 1,384 64 122 1,200 1,200 218 93 140 200 200 546 507 264 527 448 -14.99% - 11,979 10,011 - - 51,416 54,714 29,458 54,124 70,455 30.17% - 697,098 - 30,000 - 697,098 - - 30,000 61,000 61,000 - 61,000 61,000 $ 266,962 $ 979,146 $ 105,290 $ 283,013 $ 328,709 (37,500) (37,500) (20,000) (40,000) (40,000) $ 229,462 $ 941,646 $ 85,290 $ 243,013 $ 288,709 $ (132,581) $ (859,112) $ (69,478) $ (142,013) $ (142,209) 240 DEPT - HOUSING REHABILITATION FUND 213 REVENUE AND EXPENDITURE SUMMARY CODE REVENUES Intergovernmental Interest Earnings Miscellaneous TOTAL REVENUES EXPENDITURES Salaries and Employee Benefits 500 Regular Employees 524 SL Converted/LTD 525 P.E.R.A. Contribution 526 F.I.C.A. Contribution 527 Employee Benefit Plan 531 Workers' Compensation Insurance 535 Paid Leave Accrual TOTAL Materials, Supplies and Services 540 Office Supplies 542 General Supplies 560 Postage 568 Printing 580 Audit 581 Advertising and Publication 582 Expert & Professional Services 583 Other Contractual Services 588 Legal Services 621 Space Allocation 622 Administrative Fee 624 Equipment Allocation 630 Training 633 Dues and Memberships 635 Travel/Mileage 636 Conference Fees 637 Meals and Lodging 639 Subscription and Publications 651 Fleet Liability 652 General Liability TOTAL EXPENDITURE TOTAL Net Excess (Deficeincy) of Revenues over Expenditures 247 6/30/10 Actual Actual Actual Budget Budget Percent 2008 2009 2010 2010 2011 Change $ $ $ - $ - $ - 26,312 11.518 3,271 20,000 3,500 -82.50% 40 51 - - - 26,352 11.570 3,271 20,000 3,500 -82.50% 52,633 56,832 25,603 54,597 52,752 -3.38% 85 92 46 430 415 -3.49% 3,306 3,625 1,710 3,822 3,824 0.05% 3,775 4,121 1,864 4,177 4,036 -3.38% 8,958 9,597 5,176 10,192 10,061 -1.29% 335 435 248 501 491 -2.00% 3,542 2,127 341 682 660 -3.23% 72,634 76,829 34,988 74,401 72,239 -2.91% 849 542 236 950 950 569 429 - 200 200 132 29 4 1,000 1,000 - - - 500 500 1,100 1,100 - 1,100 1,100 61 57 57 200 200 1,184 886 - 1,000 500 -50.00% 60 42 21 60 60 - - 1,640 1,000 1,500 50.00% 8,037 8,321 4,086 8,620 8,173 -5.19% 5,804 5,843 2,005 6,751 6,552 -2.95% 223 246 67 226 192 -15.04% - - 20 - - 25 28 - 200 200 150 73 66 350 350 - - - 750 750 - 24 - 700 700 - - - 150 150 42 24 21 42 34 -19.05% 1,202 1,116 579 1,158 984 -15.03% 19,439 18,759 8,801 24,957 24,095 -3.45% $ 92,073 $ 95,587 $ 43,789 $ 99,358 $ 96,334 -3.04% (65,721) (84,018) (40,518) (79,358) (92,834) 16.98% 247 DEPARTMENT - PARKING FUND 214 REVENUE AND EXPENDITURE DETAIL SUMMARY CODE REVENUE 360 Court Fines 370 Interest Earned 381 Leased Parking TOTAL EXPENDITURES Salaries and Employee Benefits 500 Regular Employees 503 Part -Time Employees 525 P.E.R.A. Contribution 526 F.I.C.A. Contribution 527 Employee Benefit Plan 531 Workers' Compensation Insurance 535 Paid Leave Accrual TOTAL Material, Supplies and Services 540 Office Supplies 541 Uniforms/Clothing 542 General Supplies 543 Equipment & Vehicle Parts 549 Motor Fuels and Lubricants 565 Maint. & Repair- Structures 563 Maint. & Repair- Equip. & Vehicles 568 Printing 580 Audit 583 Other Contractual Services 584 Telephone - Local 587 Radio 604 Electricity 621 Space Allocation 622 Administrative Fee 623 Garage - Labor & Burden 624 Equipment Allocation 651 Fleet Liability 652 General Liability 653 Property Insurance TOTAL Capital Outlay 720 Other Improvements 1,650 - 13,000 30,000 130.77% EXPENDITURE TOTAL $ 90,233 $ 84.548 $ 38,12-1 $ 106,759 $ 115,293 7.99% NET SOURCE (USE) OF FUND BALANCE (12,343) (22,097) 23,146 (21,259) (33,293) 56.61% 251 6/30/10 Actual Actual Actual Budget Budget Percent 2008 2009 2010 2010 2011 Change $ 13,983 $ 18,932 $ 8,380 $ 20,000 $ 20,000 9,056 4,144 1,289 7,500 4,000 -46.67% 54,851 39,374 51,602 58,000 58,000 77,890 62,450 61,270 85,500 82,000 -4.09% 35,053 36,618 16,729 39,842 39,164 -1.700/(r 105 11 - 500 500 2,276 2,471 1,171 2,726 2,868 5.21% 2,663 2,765 1,266 3,087 3,035 -1.68% 775 478 215 250 250 267 237 134 322 271 -15.84% 216 241 121 242 247 2.07% 41,355 42,821 19,637 46,969 46,335 -1.35% 310 493 58 500 500 556 2,963 - 1,250 1,250 226 670 201 750 750 2,812 1,848 1,189 2,250 2,250 5,035 - 284 3,000 3,000 335 98 24 800 800 939 390 - 1,000 1,000 150 150 150 150 150 5,148 2,712 1,334 4,500 550 -87.78% 920 924 493 1,050 1,050 232 419 192 480 480 11,362 11,722 4,466 10,500 8,000 -23.81% 5,327 5,767 3,145 6,291 5,897 -6.26% 3,154 3,079 1,639 3,276 3,279 0.09% 805 666 228 820 820 1,268 1,409 713 1,426 1,215 -14.80% 422 378 211 422 338 -19.91% 4,814 4,466 2,323 4,646 3,950 -14.98% 3,413 3,572 1,839 3,679 3,679 47,229 41,726 18,488 46,790 38,958 -16.74% Capital Outlay 720 Other Improvements 1,650 - 13,000 30,000 130.77% EXPENDITURE TOTAL $ 90,233 $ 84.548 $ 38,12-1 $ 106,759 $ 115,293 7.99% NET SOURCE (USE) OF FUND BALANCE (12,343) (22,097) 23,146 (21,259) (33,293) 56.61% 251 CITY OF HOPKINS, MN ANALYSIS OF PROPOSED PARKING PERMIT FEE INCREASES Years 17.02% 15.63% 0.00% 17.65% 9.30% 6.67% 50.00% Since 7.50% 7.14% Incr Year Daily Monthly Quarterly Annual 2 2011 $3.00 $ 25.00 $ 55.00 $185.00 4 2009 $ 3.00 $ 20.00 $ 47.00 $160.00 1 2005 $ 3.00 $ 17.00 $ 43.00 $150.00 1 2004 $ 2.00 $ 15.00 $ 40.00 $140.00 2 2003 $ 2.00 $ 15.00 $ 38.00 $130.00 4 2001 $ 2.00 $ 15.00 $ 35.00 $120.00 1 1997 $ 2.00 $ 15.00 $ 32.00 $110.00 1 1996 $1.50 $ 14.00 $ 30.00 $105.00 1 1995 $1.00 $ 13.00 $ 28.00 $100.00 2 1994 $1.00 $ 12.00 $ 26.75 $ 96.00 1992 $1.00 $ 11.50 $ 25.50 $ 92.00 0.00% 25.00% 17.02% 15.63% 0.00% 17.65% 9.30% 6.67% 50.00% 13.33% 7.50% 7.14% DEPARTMENT - COMMUNICATIONS - - 1,900 31,714 56,669 2,021 20,000 25,000 31,714 58,588 2,021 20,000 26,900 FUND 217 86,920 86,920 86,920 (formerly Cable TV) REVENUE AND EXPENDITURE DETAIL SUMMARY 6/30/10 Actual Actual Actual Budget Budget Percent CODE 2008 2009 2010 2010 2011 Change REVENUE 370 Interest Earned $ 13,633 $ 6,167 $ 2,237 $ 5,000 $ 4,000 -20.00% 444 Franchise Fees 203,285 200,908 48,797 200,000 200,000 Total 216,918 207,075 51,034 205,000 204,000 -0.49% EXPENDITURE Salaries and Employee Benefits 500 Regular Employees 9,271 9,513 10,424 23,690 24,164 2.00% 503 Part -Time Employees 936 1,560 438 1,600 1,700 6.25% 524 SL Converted/LTD 74 75 85 187 190 1.60% 525 P.E.R.A. Contribution 602 641 729 1,658 1,752 5.67% 526 F.I.C.A. Contribution 750 833 812 1,935 2,002 3.48% 527 Employee Benefit Plan 1,102 712 849 3,348 1,982 -40.80% 531 Workers' Compensaton Insurance 70 88 97 98 198 102.04% 535 Paid Leave Accrual - - 148 296 302 2.03% TOTAL 12,804 13,423 13,582 32,812 32,290 -1.59% Materials, Supplies and Services 540 Office Supplies 1,760 544 168 750 750 542 General Supplies 4,050 283 - - - 560 Postage 3,321 3,461 1,770 3,600 3,600 563 Maint. & Repair- Equip. & Vehicles 9,627 - - - - 568 Printing 6,620 7,814 3,528 7,500 7,600 1.33% 580 Audit 250 250 200 250 250 582 Expert & Professional Services 4,153 - - 5,000 22,000 340.00% 583 Contractual Services 25,211 27,062 6,390 25,100 26,200 4.38% 584 Telephone - Local 494 496 276 - - 621 Space Allocation 5,497 5,205 3,096 6,191 7,617 23.03% 622 Administrative Fee 5,729 5,472 2,847 5,694 6,310 10.82% 624 Equipment Allocation 262 289 135 270 229 -15.19% 630 Training - - - - - 633 Dues and Memberships 4,968 5,967 3,850 6,100 7,000 14.75% 635 Travel or Mileage - 8 - - - 652 General Liability 254 235 123 245 208 -15.10% TOTAL 72,196 57,087 22,383 60,700 81,764 34.70% Capital Outlay 760 Computers 790 Other Equipment TOTAL Transfer Out EXPENDITURE TOTAL NET SOURCE (USE) OF FUND BALANCE - 1,919 - - 1,900 31,714 56,669 2,021 20,000 25,000 31,714 58,588 2,021 20,000 26,900 86,920 86,920 86,920 86,920 86,920 $ 203,634 $ 216,018 $ 124,905 $ 200,432 $ 227,874 13,284 (8,943) (73,872) 255 13.69% 4,568 (23,874) -622.60% DEPOT COFFEE HOUSE FUND 219 REVENUE AND EXPENDITURE DETAIL PROGRAM 44700 CODE Actual 2008 Actual 2009 Actual 2010 Budget 2010 Budget 2011 Percent Change REVENUES 344 State Grants $ - $ - $ 4,500 $ 4,000 $ 10,000 150.00% 356 County Grant - - - - - 370 Interest Earned 3,111 785 83 1,000 900 -10.00% 380 Rental 3,287 2,626 864 2,500 2,000 -20.00% 383 School District Lease (levy for lease) 50,000 50,000 25,000 50,000 50,000 401 Cover Charge 6,590 7,565 5,345 8,000 7,000 -12.50% 436 Vending Machine 13 - - - - 437 Merchandise Sales 834 588 24 500 1,000 100.00% 440 Contributions 3,250 2,410 2,375 2,000 2,000 442 Donations 2,001 495 50 2,000 5,000 150.00% 443 Foundation/Corporate Grants 35,000 20,000 20,000 40,000 45,000 12.50% 449 Miscellaneous 8 1,003 333 - - TOTAL REVENUES 104,095 85,473 58,574 110,000 122,900 11.73% EXPENDITURES Salaries and Employee Benefits 500 Regular Employees 35,200 37,548 24,316 39,204 41,797 6.61% 503 Part -Time Employees 25,390 19,195 12,027 20,000 25,000 25.00% 524 SL Converted/LTD 118 138 97 309 329 6.47% 525 P.E.R.A. Contribution 3,538 3,513 2,381 4,144 4,843 16.85% 526 F.I.C.A. Contribution 4,460 4,317 2,712 4,529 5,110 12.83% 527 Employee Benefit Plan 5,901 6,956 4,918 7,371 7,764 5.33% 531 Workers Compensation 268 332 220 411 441 7.30% 535 Paid Leave Accrual 6,084 2,180 327 490 522 6.53% TOTAL 80,958 74,179 46,998 76,458 85,806 12.23% Materials, Supplies and Services, cont. 540 Office Supplies 845 810 325 600 400 -33.33% 542 General Supplies 3,938 1,468 470 1,000 700 -30.00% 543 Equipment Parts 192 114 - 500 500 545 Parts and Other Improvements 85 212 - 500 500 548 Concession Supplies 371 - - - - 550 Minor Equipment 6,556 1,234 267 800 1,000 25.00% 554 Merchandise for Resale 455 770 - 400 500 25.00% 560 Postage 140 37 143 200 300 50.00% 563 Maint & Repair-Equipment/Vehicles 1,276 2,417 3,044 2,000 3,000 50.00% 568 Printing 1,075 - 52 1,000 500 -50.00% 576 Sustainability Project - 125 128 - 6,000 580 Audit 250 250 250 250 250 581 Advertising and Publication 3,148 3,030 207 2,000 2,000 582 Expert & Professional Services 3,010 1,413 - 2,000 500 -75.00% 583 Other Contractual Services 12,352 8,283 6,674 5,000 3,000 -40.00% 584 Telephone - Local 1,403 1,393 987 1,500 1,500 586 Telephone - Cellular 360 360 180 360 360 588 Legal Services 838 - - - - 602 Heating Fuel - Gas 2,455 1,211 684 2,500 2,000 -20.00% 604 Electricity 5,953 6,242 3,679 6,000 1,000 -83.33% 605 Disposal Charges 604 820 1,032 900 900 611 Equipment Rental 464 - - 500 500 page # DEPOT COFFEE HOUSE FUND 219 REVENUE AND EXPENDITURE DETAIL PROGRAM 44700 CODE EXPENDITURES, (cont.) Materials, Supplies and Services, cont. 624 Equipment Charges 630 Training 632 Depot Board Approved Expenses 633 Dues and Memberships 635 Travel/Mileage 636 Conference Fees 637 Meals and Lodging 639 Subscriptions and publications 652 General Liability 653 Property Insurance 654 Volunteer Insurance 665 Miscellaneous Other Charges TOTAL Capital Outlay Actual 2008 181 15 3,771 75 125 kjIE! 557 1,268 725 52,803 Actual 2009 199 394 5,640 75 375 850 519 1,328 725 40,292 Actual Budget 2010 2010 131 197 - 1,000 4.529 8,000 172 100 35 500 50 - 117 1,000 - 200 358 538 911 1,367 604 725 - 5,400 25,030 47,037 Budget Percent 2011 Change 167 -15.23% 600 -40.00% 7,000 -12.50% 200 100.00% 400 -20.00% 500 -50.00% 50 -75.00% 457 -15.06% 1,667 21.95% 610 -15.86% - -100.00% 37,061 -21.21% 730 Improvements - Other than Bldgs. 7,592 5,908 - - - 750 Office Equipment & Furnishings - 3,651 - 4,000 - -100.00% 790 Other Equipment 475 5,906 - 4,000 --100.00% 8,067 15,466 - 8,000 - -100.00% EXPENDITURE TOTAL $ 141,828 $ 129,936 $ 72,027 $ 131,495 $ 122,867 -6.56% NET OPERATING REVENUE $ (37,734) $ (44,463) $ (13,453) $ (21,495) $ 33 -100.15% Fund Balance December 31, 81,081 36,618 23,165 15,123 page 4 DEPARTMENT - ART CENTER REVENUE AND EXPENDITURE DETAIL SUMMARY FUND 250 oviI Actual Actual Projected Budget Budget Percent CODE 2008 2009 2010 2010 2011 Change REVENUES 340 Intergovernmental Revenue $ 25,000 $ - $ - $ - 50,000 359 Other Miscellaneous Grants - - - - 370 Interest - - - - - 380 Rental 100,534 76,169 74,400 90,000 78,000 -13.33% 383 Leases 228,098 233,222 238,551 238,551 244,092 2.32% 400 Charges for Services 339 - - - - 402 Exhibition Fees 3,180 1,640 - 1,940 - -100.00% 403 Art Sales 13,884 10,061 4,470 10,000 5,000 -50.00% 404 Memberships 20 5,000 10,000 10,000 14,000 40.00% 41X Facility Fees - 8,166 14,460 34,610 24,600 433 Admissions 56,307 81,581 122,587 252,055 163,500 -35.13% 435 Concessions 1,197 823 620 950 620 -34.74% 437 Merchandise Sales 2,981 (7) - - - 440 Contributions (business/indiv gifts) 92 2,581 1,235 3,000 2,800 -6.67% 441 Sponsorships 9,576 3,425 3,575 3,595 5,000 39.08% 442 Donations 30 1,205 3,775 3,000 4,680 56.00% 443 Private Foundation Grants - 3,500 54,819 8,800 42,000 377.27% 445 Fundraising 60 - 5,600 5,600 13,000 132.14% 449 Other Miscellaneous 131,324 65 - - - 450 Proceeds from Sale of Assets - 341 - - - 490 Transfer in from Economic Develop. 61,000 61,000 61,000 61,000 61,000 490 Transfer in from Cable fund 86,920 86,920 86,920 86,920 86,920 REVENUE TOTAL $ 720,541 $ 575,693 $ 682,012 $ 810,021 $ 795,212 -1.83% EXPENDITURES Salaries and Employee Benefits 500 Regular Employees $ 221,959 $ 225,416 $ 226,613 $ 226,613 $ 231,121 1.99% 501 Overtime -Regular Employees 1,213 873 1,100 1,500 1,500 503 Part -Time Employees 57,186 61,085 62,300 63,000 64,700 2.70% 524 SL Converted/LTD 1,533 1,545 1,756 1,756 1,791 1.99% 525 P.E.R.A. Contribution 18,062 19,314 18,866 18,866 21,643 14.72% 526 F.I.C.A. Contribution 20,842 21,465 22,163 22,492 22,745 1.13% 527 Employee Benefit Plan 29,085 30,406 31,990 31,990 33,435 4.52% 531 Workers Compensation 4,201 5,635 5,952 5,952 5,485 -7.85% 532 Unemployment Compensation - 27 - - - 535 Paid Leave Accrual 6,677 2,932 2,787 2,787 2,844 2.05% TOTAL 360,757 368,697 373,527 374,956 385,264 2.75% Materials, Supplies and Services 540 Office Supplies 3,841 2,308 2,366 2,280 2,400 5.26% 541 Uniforms/Clothing 1,361 524 1,200 1,200 1,200 542 General Supplies 9,644 12,427 9,431 8,500 9,050 6.47% 543 Equipment & Vehicle Parts 214 414 300 300 300 544 Structural Supplies 3,171 2,245 3,840 3,250 3,350 3.08% 545 Parts and supplies 175 2,361 5,000 5,000 5,000 550 Minor Equipment - - - - 750 554 Art & Merchandise Products for Resale 9,007 7,560 4,184 9,230 4,100 555 Other Supplies 10,055 2,805 2,760 3,615 2,800 -22.54% 560 Postage 11,082 4,237 3,827 5,660 3,950 -30.21% 563 Maint. & Repair- Equipment/vehicle - 512 800 700 725 3.57% 565 Maint. & Repair- Structures 3,712 11,010 5,680 6,800 6,900 1.47% 567 Maint & Repair -Other Improvements 422 - - - - 568 Printing 16,960 6,246 4,056 3,250 4,200 29.23% oviI DEPARTMENT - ART CENTER CODE EXPENDITURES (cont.) Materials, Supplies and Services (cont.) 580 Audit 581 Advertising and Publication 582 Expert & Professional Services 583 Other Contractual Services 584 Telephone- Local 586 Telephone- Cellular 588 Legal Services 602 Heating Fuel - Gas 604 Electricity 611 Equipment rental 624 Equipment Charges 625 Fundraising expenses 630 Training 633 Dues and Memberships 635 Travel/Mileage 636 Conference Fees 637 Meals and Lodging 639 Subscriptions and Publications 644 Taxes & Licenses 652 General Liability 653 Property Insurance 654 Volunteer Insurance 665 Miscellaneous Other Charges 830 Loan Interest Expense TOTAL Capital Outlay 750 Office Equipment & Furninishing 760 Computers 790 Other Equipment TOTAL PROGRAM TOTAL NET SOURCE (USE) OF EQUITY OR FUND BALANCE REVENUE AND EXPENDITURE DETAIL SUMMARY Actual Actual Projected Budget 2008 2009 2010 2010 FUND 250 Budget Percent 2011 Change 800 800 800 800 800 24,749 29,686 45,869 53,345 61,226 14.77% 2,642 91,974 117,863 123,595 136,600 10.52% 75,339 28,771 68,088 58,480 54,900 -6.12% 3,654 3,559 1,750 2,960 1,960 -33.78% 412 435 630 400 840 110.00% - - - 200 200 20,543 16,419 15,000 23,000 19,000 -17.39% 41,859 41,723 41,500 45,000 42,500 -5.56% 7,342 9,308 13,176 18,275 21,550 17.92% 610 672 685 685 585 -14.60% - - 77 - - 39 39 10 - 100 285 750 172 750 925 23.33% 473 494 1,230 150 2,170 1346.67% 145 - - - - 4,944 2.220 10,378 10,650 9,100 -14.55% 59 - - - - - - - 50 - -100.00% 4,710 4,388 4,545 4,545 3,863 -15.01% 7,444 7,666 8,025 8,025 8,025 725 725 604 725 610 -15.86% 12,502 147 - - - 278,919 292,424 373,847 401,420 409,679 2.06% 5,236 - - - - 3,426 - - 8,661 - - - - $ 648,337 $ 661,121 $ 747,374 $ 776,376 $ 794,943 2.39% $ 72,204 $ (85,428) $ (65,362) $ 33,645 $ 269 -99.20% DEPT 48575 DEBT PRINCIPAL - MEMO 255 Interfund Loan Payable $ 179,822 $ 17,845 $ - (principal & interest paid from paid in full Economic Development transfer) 272 DEPARTMENT - WATER FUND 703 REVENUE AND EXPENSE SUMMARY 6/30/10 Actual Actual Actual Budget Budget Percent CODE 2008 2009 2010 2010 2011 Change REVENUES 400 Water Service Charge $ 1,124,947 $ 1,259,068 $ 562,277 $ 1,387,000 $ 1,387,000 417 Connection Permits 743 1,495 382 2,000 2,000 418 Penalties 11,818 12,248 6,175 12,000 12,000 370 Interest Earned (5,974) (3,173) (3,243) 11,000 - -100.00% 419 Antenna Lease 51,075 66,379 35,706 45,000 89,860 99.69% Miscellaneous 28 200 100 3,000 200 -93.33% TOTAL $ 1,182,637 $ 1,336,217 $ 601,397 $ 1,460,000 $ 1,491,060 2.13% EXPENSES Salaries and Employee Benefits 500 Regular Employees $ 268,424 $ 261,602 $ 123,327 $ 175,773 $ 208,937 18.87% 501 Overtime -Regular Employees 12,807 14,338 7,972 8,100 8,100 503 Part -Time Employees 8,283 - 614 7,500 7,500 524 SL Converted/LTD 1,862 1,885 1,088 1,731 1,578 -8.84% 525 P.E.R.A. Contribution 18,223 17,855 9,108 15,958 15,736 -1.39% 526 F.I.C.A. Contribution 19,928 18,301 9,217 18,660 17,177 -7.95% 527 Employee Health Benefit Plan 52,534 51,407 28,995 45,751 45,264 -1.06% 531 Workers' Compensation Ins 8,533 9,465 5,322 8,793 10,641 21.02% 532 Unemployment Compensation - 314 251 - - 535 Paid Leave Accrual 7,282 (4,029) 1,239 2,747 2,505 -8.81% TOTAL 397,877 371,139 187,134 285,013 317,438 11.38% Materials, Supplies and Services 540 Office Supplies 1,693 3,360 1.575 2,500 2,500 541 Uniforms/Clothing 1,832 978 359 1,600 1,600 542 General Supplies 2,339 3,929 1,192 10,400 10,800 3.85% 543 Equipment & Vehicle Parts 5,748 1,134 1,142 6,000 6,000 545 Parts and Supplies 268 - - 2,000 2,000 549 Motor Fuels & Lubricants 6,615 3,822 2,239 3,000 3,000 550 Minor Equipment - - - - - 555 Chemicals 48,265 59,004 20,493 40,000 50,000 25.00% 560 Postage 4,746 3,616 1,823 5,050 5,050 563 Maint & Repair-Equip/Vehicles 26,098 20,367 2,694 28,000 29,000 3.57% 565 Maint. & Repair -Structures 121,194 35,889 2,842 25,500 40,000 56.86% 567 Maint. Other 11,103 705 - 10,000 30,000 200.00% 580 Audit 4,600 5,000 2,500 5,000 5,000 581 Advertising and Publication 1,364 583 265 1,500 1,500 582 Expert & Professional Services 63,847 40,473 12,262 36,000 41,000 13.89% 583 Other Contractual Services 932 1,550 41 - - 584 Communications -Telephone Local 9,082 8,336 3,963 9,200 9,200 586 Telephone - Cellular 1,741 1,510 803 2,500 2,500 587 Radio Contract 516 631 289 800 800 588 Legal 2,244 436 - - - 602 Heating Fuel - Gas 9,567 7,967 4,715 10,000 10,000 604 Electricity 128,447 127,931 43,682 125,000 125,000 622 Administrative Fee 186,299 197,761 94,790 188,197 197,531 4.96% 623 Garage - Labor & Burden 4,025 3,700 4,902 5,000 5,000 630 Training 2,311 2,020 1,175 3,000 3,000 633 Dues and Memberships 323 462 512 700 710 1.43% 635 Travel and Mileage 89 417 246 - 1,000 636 Conference Fees - - - 1,400 1,400 637 Meals & Lodging - 427 730 1,500 1,500 639 Subscriptions and Publications - - - 300 300 278 DEPARTMENT - WATER FUND 703 Percent Change -21.52% -10.18% -0.97% 9.38% 10.14% 10.47% OPERATING INCOME $ (101,721) $ 183,897 $ 79,202 $ 404,801 $ 325,374 -19.62% NON-OPERATING EXPENSES 830 Interest expense REVENUE AND EXPENSE SUMMARY 53,440 26,518 6/30/10 45,225 -20.05% Actual Actual Actual Budget Budget CODE 2008 2009 2010 2010 2011 EXPENSES, (cont.) 45,000 45,000 - Materials, Supplies and Services, (cont.) 45,000 45,000 644 Taxes & Licenses 582 2,713 428 8,000 8,000 651 Fleet Liability 876 545 438 892 700 652 General Liability 27,550 24,543 13,292 25,158 22,597 653 Property Insurance 2,746 2,861 1,480 2,989 2,960 680 Depreciation 209,441 218,513 114,190 209,000 228,600 TOTAL 886,482 781,182 335,061 770,186 848,248 TOTAL OPERATING EXP. $ 1,284,358 $ 1,152,321 $ 522,195 $ 1,055,199 $ 1,165,686 FUND 703 Percent Change -21.52% -10.18% -0.97% 9.38% 10.14% 10.47% OPERATING INCOME $ (101,721) $ 183,897 $ 79,202 $ 404,801 $ 325,374 -19.62% NON-OPERATING EXPENSES 830 Interest expense 60,652 53,440 26,518 56,570 45,225 -20.05% 840 Fiscal Agents Fee 289 574 514 600 800 33.33% 930 Transfer to PIR Fund 45,000 45,000 - 45,000 45,000 TOTAL NON-OPERATING EXP. 105,941 99,014 27,032 102,170 91,025 -10.91% NET INCOME (LOSS) $ (207,662) $ 84,882 $ 52,170 $ 302,631 $ 234,349 -22.56% MEMO -CAPITAL OUTLAY 682 Loss on Sale of Assets $ - $ 12,049 $ - $ - $ - 740 Motor Vehicles - - - - - 760 Computers - - - - - 790 Other Equipment 15,970 167,637 20,036 95,000 95,000 TOTAL $ 15,970 $ 179,686 $ 20,036 $ 95,000 $ 95,000 CONSTRUCTION - MEMO Water System Improvements 188,606 276,205 419,986 448,000 75,000 -83.26% TOTAL $ 188,606 $ 276,205 $ 419,986 $ 448,000 $ 75,000 -83.26% WATER UTILITY SUMMARY Water Utility Revenue Total $ 1,182,637 $ 1,336,217 $ 601,397 $ 1,460,000 $ 1,491,060 2.13% Water Utility Expense Total 1,390,299 1,263,384 549,227 1,157,369 1,256,711 8.58% Water Utility Net Income(Loss) (207,662) 72,834 52,170 302,631 234,349 -22.56% Bond Proceeds - 1,706,589 - - - Bond Principal payments 135,000 140,000 140,000 145,000 200,000 Rate per 1000 gallons 1.65 1.86 1.86 1.90 1.90 rate not increased 279 DEPARTMENT - SANITARY SEWER Actual CODE 2008 REVENUE AND EXPENSE SUMMARY Actual Actual Budget 2009 2010 2010 FUND 707 Budget Percent 2011 Change REVENUES 415 Sewer Service Charge $ 1,453,243 $ 1,579,718 $ 868,960 $ 1,938,000 $ 2,052,000 5.88% 418 Penalties 16,122 18,057 9,346 18,000 18,000 419 Connections and Permits 5,109 355 130 8,000 1,000 -87.50% 400 Charges for Service - - - - - 446 Refunds & Reimbursements - - - - - 449 Other Miscellaneous - 588 - - - 370Interest Earned (3,378) (6,162) 2,024 - 1,000 TOTAL $ 1,471,096 $ 1,592,555 $ 880,459 $ 1,964,000 $ 2,072,000 5.50% EXPENSES Salaries and Employee Benefits 500 Regular Employees $ 153,451 $ 166,526 $ 58,882 $ 194,614 $ 203,358 4.49% 501 Overtime -Regular Employees 12,179 12,989 7,080 4,900 4,900 503 Part -Time Employees - - 1,402 7,500 7,500 524 SL Converted/LTD 1,501 1,263 482 1,469 1,538 4.70% 525 P.E.R.A. Contribution 10,788 11,054 4,604 13,966 15,098 8.11% 526 F.I.C.A. Contribution 11,650 12,183 4,761 15,837 16,506 4.22% 527 Employee Benefit Plan 25,298 33,694 18,803 53,427 56,923 6.54% 531 Workers' Compensation Ins 4,563 5,731 2,313 6,871 4,603 -33.01% 535 Paid Leave Accrual 3,712 (12,607) 1,166 2,332 2,441 4.67% TOTAL 223,142 230,832 99,492 300,916 312,867 3.97% Materials, Supplies and Services 540 Office Supplies 2,599 2,491 998 4,200 4,200 541 Uniforms/Clothing 1,432 1,395 93 1,600 1,600 542 General Supplies 1,594 1,451 765 8,900 9,100 2.25% 543 Equipment & Vehicle Parts 4,780 12,225 1,418 3,500 3,500 544 Structural Supplies 25 113 6 1,000 1,000 545 Parts and Supplies - - - - - 549 Motor Fuels & Lubricants 8,202 4,656 3,380 6,600 6,600 560 Postage 3,392 3,556 1,809 4,500 4,500 563 Maint & Repair-Equip/Vehicles 4,212 10,092 312 15,000 15,000 565 Maint & Repair- Structures 173 142 - 4,500 4,500 567 Maint & Repair -Other Improv. 7,781 9 35 25,500 60,500 137.25% 580 Audit 3,500 4,000 2,500 5,000 5,000 581 Advertising, Publication, Printing - - - 300 300 582 Expert & Professional Services 45,408 22,443 2,087 34,600 39,600 14.45% 583 Other Contractual Services 217 804 - 10,500 10,500 584 Communications-Teleph/Alarms 2,564 2,352 1,195 3,500 3,500 587 Radio Contract - - - 1,300 1,300 588 Legal 554 - - 1,000 600 -40.00% 602 Heating Fuel - Gas 384 375 213 750 750 604 Electricity 12,002 11,754 4,790 14,000 14,000 618 MWCC Charges 1,072,061 1,102,794 574,602 1,149,204 1,150,203 0.09% 619 MWCC -1/1 Charges - - - - - 620 Sewer Dump Station Lease - - - 15,000 - -100.00% 622 Administrative Fee 189,402 157,794 84,090 168,180 153,728 -8.59% 623 Garage - Labor & Burden 3,395 3,885 1,862 6,000 6,000 630 Travel, Conferences, Schools 140 100 55 800 825 3.13% 633 Dues and Memberships 100 - - 400 415 3.75% 635 Travel/Mileage 95 359 240 - - 284 DEPARTMENT - SANITARY SEWER FUND 707 REVENUE AND EXPENSE SUMMARY Actual Actual Actual Budget Budget Percent CODE 2008 2009 2010 2010 2011 Change EXPENSES, (cont.) Materials, Supplies and Services, (cont.) 636 Conferences - 1,120 1,200 2,100 2,150 2.38% 644 Taxes & Licenses 44 676 44 - - 651 Fleet Liability 1,671 1,505 836 1,671 1,337 -19.99% 652 General Liability 18,114 16,805 8,740 17,479 14,858 -15.00% 653 Property Insurance 1,179 1,214 636 1,271 1,271 680 Depreciation 139,774 140,017 72,603 140,500 146,125 4.00% TOTAL 1,524,793 1,504,125 764,508 1,648,855 1,662,962 0.86% TOTAL OPERATING EXP. $ 1,747,936 $ 1,734,957 $ 864,000 $ 1,949,771 $ 1,975,829 1.34% OPERATING INCOME (LOSS) $ (276,840) $ (142,401) $ 16,460 $ 14,229 $ 96,171 575.88% NON-OPERATING EXPENSES 820 Interest Expense - - - - 18,075 835 Bond Issuance - - - - - 840 Fiscal Agents Fee - - 15 - 400 930 Transfers Out 50,000 50,000 - 50,000 50,000 TOTAL NON-OPERATING 50,000 50,000 15 50,000 68,475 NET INCOME (LOSS) $ (326,840) $ (192.401) $ 16.445 S (35.771) $ 27,696 -177.43% MEMO --CAPITAL OUTLAY REVENUES 450 Proceeds from sale of assets EXPENSE 740 Motor Vehicles $ ' S; - $ - $ - 760 Computers - - - 790 Other Equipment - - TOTAL $ - $ $ - $ - $ - CONSTRUCTION - MEMO Project Costs $ 186,991 $ 167,836 $ 16,964 $ 340,000 $ 100,000 -70.59% TOTAL $ 186,991 $ 167,836 $ 16,964 $ .340,000 $ 100,000 -70.59% SEWER UTILITYSUMMARY Sewer Utility Revenue Total 1,471,096 1,592,555 880,459 1,964,000 2,072,000 5.50% Sewer Utility Expense Total 1,797,936 1,784,957 864,000 1,999,771 2,025,829 1.30% Sewer Utility Net Income(Loss) (326,840) (192,401) 16,460 (35,771) 46,171 -229.07% Bond Proceeds - 1,031,077 - - - Bond Principal payments - - - - 160,000 Rate per 1000 gallons 2.70 3.10 3.10 3.40 scheduled 3.60 actual incr 285 DEPARTMENT - REFUSE FUND 717 REVENUE AND EXPENSE DETAIL SUMMARY 289 Actual Actual Actual Budget Budget Percent CODE 2008 2009 2010 2010 2011 Change REVENUES 400 Charges for Services $ 688,494 $ 796,263 $ 404,022 $ 837,030 $ 887,370 6.01% 356 County Grant 24,776 24,581 9,000 23,500 49,000 108.51% 370 Interest Earned 8,410 5,010 2,322 6,000 5,000 -16.67% 449 Recycling Rebate 14,257 13,470 5,525 500 5,000 900.00% 409 Miscellaneous 10,519 11,897 6,031 6,000 6,000 TOTAL $ 746,456 $ 851,221 $ 426,899 $ 873,030 $ 952,370 9.09% EXPENSE Salaries and Employee Benefits 500 Regular Employees 153,315 167,361 57,441 213,999 214,924 0.43% 501 Overtime -Regular Employees 7,759 11,225 2,943 9,800 9,800 503 Part -Time Employees 5,057 6,096 2,505 16,500 16,500 524 SL Converted/LTD 983 1,007 421 1,685 1,693 0.47% 525 P.E.R.A.Contribution 10,445 11,715 4,219 15,666 16,292 4.00% 526 F.I.C.A. Contribution 12,191 13,269 4,641 18,383 18,453 0.38% 527 Employee Health Benefit Plan 24,774 27,573 10,146 44,215 48,294 9.23% 531 Workers' Compensation Insurance 7,445 8,927 4,311 9,289 8,203 -11.69% 535 Paid Leave Accrual 806 (1,426) 1,337 2,675 2,687 0.45% TOTAL 222,775 245,746 87,965 332,212 336,846 1.39% Materials, Supplies and Services 540 Office Supplies 937 1,802 403 1,050 1,250 19.05% 541 Uniforms/Clothing 270 522 14 300 350 16.67% 542 General Supplies 2,737 1,188 2,036 1,850 3,000 62.16% 543 Equipment & Vehicle Parts 20,786 16,310 6,091 10,000 10,000 545 Parts & Supplies 213 1,106 5,085 2,500 6,500 160.00% 549 Motor Fuels & Lubricants 24,084 14,105 7,361 17,900 17,900 550 Minor Equipment 8,094 14,378 9,058 10,000 15,000 50.00% 560 Postage 5,120 4,525 3,486 4,500 4,950 10.00% 563 Maint. & Repair - EquipNehicles 18,635 8,373 2,963 6,000 6,000 568 Printing - - - 100 100 580 Audit 3,175 4,000 2,500 4,500 4,500 581 Advertising and Publication 304 - 1,693 800 1,700 112.50% 582 Expert & Professional Services 212 318 - 200 3,000 1400.00% 583 Other Contractual Services 105,466 123,525 27,070 112,150 116,080 3.50% 584 Telephone - Local 1,741 1,510 803 1,900 1,900 587 Radio 516 631 289 530 530 588 Legal Services - - 1,135 - - 605 Disposal Charges 128,705 118,176 46,609 137,000 137,000 622 Administrative Fee 129,144 141,956 73,846 147,692 150,734 2.06% 623 Garage - Labor & Burden 28,788 23,625 11,229 24,000 24,000 630 Training 289 114 - 600 600 633 Dues and Memberships 170 170 - 200 200 635 Travel/Mileage 118 17 - 100 100 636 Conference Fees 225 - - 300 300 637 Meals and Lodging - - - - - 639 Subscriptions and Publications 150 49 - 100 100 644 Taxes & Licenses 244 200 244 200 200 651 Fleet Liability 2,844 2,120 1,422 2,843 2,275 -19.98% 289 DEPARTMENT - REFUSE FUND 717 REFUSE FUND INCOME (LOSS) S (47,064) $ 39,699 $ 104,658 $ (34,148) $ 22,376 -165.53% DEPT 48950 CAPITAL OUTLAY - MEMO 450 Proceeds from Sale of Assets $ - $ 605- 740 Motor Vehicles - _ 760 Computers 790 Other Equipment 8,850 - TOTAL $ 8,850 $ 605 $ - -s7-- $ REFUSE UTILITY SUMMARY REVENUE AND EXPENSE DETAIL SUMMARY Actual Actual Actual Budget Budget Percent CODE 2008 2009 2010 2010 2011 Change EXPENSE, (cont.) (47,064) 40,303 104,658 (34,148) 22,376 Cash & Investments 12/31 Materials, Supplies and Services, (cont.) 240,345 239,409 Monthly Refuse rate 13.20 652 General Liability 15,699 14,566 7,576 15,151 12,879 -15.00% 680 Depreciation 47,079 47,490 23,365 47,500 47,000 -1.05% TOTAL 545,745 540,776 234,276 549,966 568,148 3.31% TOTAL OPERATING EXPENSE $ 768,520 $ 786,522 $ 322,241 $ 882,178 $ 904,994 2.59% OPERATING INCOME (LOSS) (22,064) 64,699 104,658 (9,148) 47,376 -617.88% DEPT 48940 NON-OPERATING 930 Transfers Out 25,000 25,000 - 25.000 25,000 REFUSE FUND INCOME (LOSS) S (47,064) $ 39,699 $ 104,658 $ (34,148) $ 22,376 -165.53% DEPT 48950 CAPITAL OUTLAY - MEMO 450 Proceeds from Sale of Assets $ - $ 605- 740 Motor Vehicles - _ 760 Computers 790 Other Equipment 8,850 - TOTAL $ 8,850 $ 605 $ - -s7-- $ REFUSE UTILITY SUMMARY Refuse Utility Revenue Total $ 746,456 $ 851,825 $ 426,899 $ 873,030 $ 952,370 9.09% Refuse Utility Expense Total 793,520 811,522 322,241 907,178 929,994 2.52% Refuse Utility Net Income(Loss) (47,064) 40,303 104,658 (34,148) 22,376 Cash & Investments 12/31 274,609 240,345 239,409 Monthly Refuse rate 13.20 13.20 15.85 15.85 16.85 30/60/90 gallon containers 15.90 15.90 18.55 18.55 19.85 17.25 17.25 21.25 21.25 23.15 Monthly Recycling rate 3.25 3.25 3.75 3.75 3.75 290 07, CQ 00 C -4 CJ �t W 00 00 00 C1 00 00 00 `r O O N 't N V' N G N 0 O y O O O V1 M O O O kf)00 00 Go en O M N tn O M In Cl l� •-- O� O GO O 00 0C � �o y 0� In Cl v ^O V 0� 00 r-00 ti1 W O O O O O_ O O O O p CD k O N O O N O y N M kr 01 M M -. kn oo 00 r- 00 00 CC O 6r0 N N Vr N t- � 00 N y N � M C U y! M � � N d W Q N y r- oo [� y7 O00�p M rF, M OM O N N Ckr) d vl N l0 00 01 00 00 N� 00 N M d W M �0 O N O O 1.0 N N N mt � Q otn y �p 00 00 pC N o00 C14 Cl Ln O 00 kr) M l� U [� �o N r m d W 00 00 M O �o a\ O 7 O O) 110 d\ \10 M tn tn Rn Rn N o a y y 0� PAVILIONACE ARENA FUND 747 REVENUE AND EXPENSE DETAIL SUMMARY PROGRAM 48735 PAVILION 6/30/10 Actual Actual Actual Budget Budget Percent CODE 2008 2009 2010 2010 2011 Change REVENUE 370 Interest Earnings $ 3,097 $ 2,529 $ 398 $ - $ 1,000 380 Rentals 285,701 297,243 139,272 291,000 296,000 1.72% 383 Leases 38,000 38,000 19,036 38,000 38,000 400 Charges for Service - 30 - - - 431 Open Skating 6,551 6,184 1,802 6,800 7,000 2.94% 432 Leagues 10,128 9,425 8,902 10,850 10,850 433 Admissions 10,171 9,505 4,257 9,500 9,000 -5.26% 434 Advertising 2,295 2,748 - 4,000 3,500 -12.50% 435 Concessions 1,364 2,328 1,080 2,000 2,000 436 Vending Machines 4,435 2,766 1,657 4,500 4,500 REVENUE TOTAL 361,742 370,757 176,478 366,650 371,850 1.42% EXPENDITURES Salaries and Employee Benefits 500 Regular Employees $ 122,007 $ 122,042 $ 54,265 $ 116,757 $ 120,104 2.87% 501 Overtime Employees - - - 500 500 503 Part -Time Employees 37,706 42,650 19,754 47,470 48,863 2.93% 524 SL Converted/LTD 920 903 458 1,073 1,110 3.45% 525 P.E.R.A. Contribution 9,644 10,181 4,936 9,572 10,256 7.15% 526 F.I.C.A. Contribution 12,175 12,390 5,638 12,603 12,964 2.86% 527 Employee Health Benefit Plan 16,319 15,362 8,425 15,695 16,372 4.31% 531 Workers' Compensation Insurance 4,238 5,276 2,978 6,145 5,883 -4.26% 532 Unemployment Compensation 2,897 (5) - - - 535 Paid Leave Accrual 3,135 (1,551) 852 1,703 1,762 3.46% TOTAL 209,042 207,247 97.305 211,518 217,814 2.98% Materials, Supplies and Services 540 Office Supplies 973 688 188 800 800 541 Uniforms/Clothing 375 250 310 800 800 542 General Supplies 11,409 12,969 6,041 9,500 9,800 3.16% 543 Equipment & Vehicle Parts 1,140 1,394 274 2,600 2,600 544 Structural Supplies 432 986 - 2,500 2,500 545 Parts and Supplies - - - 500 500 548 Concessions 279 315 386 250 250 549 Motor Fuels & Lubricants 2,551 2,175 677 3,000 3,000 550 Minor Equipment 468 590 - 500 500 555 Other Supplies 602 176 - 300 300 560 Postage 501 301 70 500 500 563 Maint & Repair-Equipment/Vehicles 12,489 13,838 1,232 10,000 10,000 565 Maint. & Repair- Structures 525 545 - 1,000 1,000 567 Maint & Repair -Other Improvements 931 - - 800 800 580 Audit 1,000 1,100 500 1,100 1,100 581 Advertising and Publication 1,288 500 - 800 800 582 Expert & Professional Services 4,585 3,745 4,735 4,700 4,700 583 Other Contractual Services 1,557 1,317 489 550 575 4.55% 584 Telephone - Local 743 743 526 1,200 1,200 588 Legal - - - - - 602 Heating Fuel -Gas 28,285 22,131 12,684 28,000 26,000 -7.14% 302 PAVILIONACE ARENA - 762 - - - 720 Building and Improvements $ - - - - - 750 Office Equipment & Furnishings - - - - - FUND 747 - - - - - 790 Other Equipment REVENUE AND EXPENSE DETAIL SUMMARY $ - 2,939 - - - PA VILIONIICE A RENA SUMMARY PROGRAM 48735 PAVILION 361,742 371,519 176,478 366,650 371,850 1.42% Expense Total 6/30/10 Net Income(Loss) (49,393) (30,080) (8,714) (44,491) (45,845) 3.04% Actual Actual Actual Budget Budget Percent CODE 2008 2009 2010 2010 2011 Change EXPENDITURES (cont.) Materials, Supplies and Services (Cont.) 604 Electricity 43,457 43,806 14,938 41,000 42,000 2.44% 622 Administrative Fee 12,939 12,689 6,984 13,968 14,379 2.94% 623 Garage - Labor & Burden 420 481 - 400 400 630 Training - - - 400 400 633 Dues and Memberships 140 - 312 150 150 637 Meals and Lodging - - - 300 300 639 Subscriptions and Publications - - - 50 50 651 Fleet Insurance 15 - 15 100 100 651 Fleet Insurance 299 266 150 299 239 -20.07% 652 General Liability, Fire, Etc. 4,268 3,959 2,060 4,119 3,501 -15.00% 653 Property Insurance 2,446 2,559 1,319 2,637 2,637 680 Depreciation 67,980 66,828 34,000 66,800 68,000 1.80% TOTAL 202,092 194,352 87,887 199,623 199,881 0.13% PAVILION/ICE ARENA TOTAL EXP. $ 411,134 $ 401,599 $ 185,192 $ 411,141 $ 417,695 1.59% OPERATING INCOME (49,393) (30,842) (8,714) (44,491) (45,845) 3.04% NET INCOME (LOSS) $ (49,393) $ (30,842) $ (8,714) $ (44,491) $ (45,845) 3.04% DEPT 48775 CAPITAL OUTLAY - MEMO 450 Proceeds from Sale of Assets - 762 - - - 720 Building and Improvements $ - - - - - 750 Office Equipment & Furnishings - - - - - 760 Computer - - - - - 790 Other Equipment - 2,939 - - - TOTAL $ - 2,939 - - - PA VILIONIICE A RENA SUMMARY Revenue Total 361,742 371,519 176,478 366,650 371,850 1.42% Expense Total 411,134 401,599 185,192 411,141 417,695 1.59% Net Income(Loss) (49,393) (30,080) (8,714) (44,491) (45,845) 3.04% 303