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Second Quarter 2013 Financial and INvestment ReportMEMORANDUM FINANCE DEPARTMENT Date: July 23, 2013 To: Mayor & City Council From: Christine Harkess, Finance Director Subject: Second Quarter 2013 Financial and Investment Report Attached is the second quarter financial and investment report power point presentation. If you have any questions in advance please contact me. A full presentation will be given at the council meeting. 2013 2nd QUARTER FINANCIAL AND INVESTMENT REPORT CITY OF HOPKINS General Fund — Overview At the end of 2nd Quarter - Revenues are at 48% of total budget Expenditures are at 46% of budget Grants Received 2nd Quarter o Federal- $23,796 COPS grant o State - $5,437 TZD Grant o State- $12,774 for the Chemical Assessment Tea m o Met Council - $9,414 for Klodt Development o Three Rivers - $5,000 for the Depot o State - $5,425 MN Arts Board for Arts Center GENERAL FUND REVENUES age of Buduet Actual Budget Taxes $ 8,954,274 $4,409,717 49.25% Intergovernmental $ 498,510 $ 98,809 19.82% Licenses, Permits & Fines $ 526,595 $ 369,430 70.15% Charges for Services $ 187,850 $ 131,970 70.25% Miscellaneous $ 413,100 $ 84,880 20.55% Total Revenues $10,580,329 $ 5,094,806 48.15% 2 Total General Fund Expenditures 2nd Quarter - (in thousands) $4,000 2013 2012 2011 $3,000 I 2010 L-_ $2,000 $1,000 $0 — Salaries Matl/Spls Capital General Fund Expenditures Planning & Comm Dev Other RecreationGeneral _ Gvrn't S i � i Public Works Public Safety Community Services i General Fund Expenditures %age of Budaet Actual BBudaet General Government $ 1,269,025 $ 548,781 43.24% Community Services $ 901,681 $ 356,423 39.53% Public Safety $ 5,310,329 $ 2,481,075 46.72% Public Works $ 2,266,002 $ 967,804 42.71% Recreation $ 544,483 $ 343,728 63.13% Urban Development $ 218,609 $ 96,771 44.27% Other $ 70,200 $ 94,079 134.02% Total Expenditures $10,580,329 $4,888,661 46.21% General Fund Expenditure Comparison 2nd Quarter -(in thousands) $6,000 $5,000 $4,000 $3,000 $2,000 $1,000 _. 2013 2012 2011 2010 I, 4 Special Revenue Fund Revenues age of Budget Actual Budget %age of $ 45,000 Budaet Actual Budget Chemical Assessment $ 45,000 $ 12,860 28.58% Economic Development $ 240,000 $ 197,216 82.17% Parking $ 94,000 $ 75,770 80.61% Communications $ 223,500 $ 59,818 26.76% Depot Coffee House $ 330,000 $ 171,248 51.89% Art Center $ 766,310 $ 367,627 47.97% Special Revenue Fund Expenditures age of Budget Actual Budget Chemical Assessment $ 45,000 $ 40,967 91.04% Economic Development $ 286,814 $ 114,538 39.93% Parking $ 89,094 $ 64,963 72.91% Communications $ 218,264 $ 106,334 48.72% Depot Coffee House $ 327,300 $ 152,585 46.62% Art Center $ 765,418 $ 419,094 54.75% 5 Enterprise Funds Revenues Special Revenue Funds Financial Position age of Budget Actual Change Water $1,464,385 $ 646,222 44.13% Sewer $2,037,150 In Fund Cash Refuse $ 988,700 Revenues Expenses Balance Balance Chemical Assessment $ 12,860 $ 40,967 $(28,107) $ (25,160) Economic Development $ 197,216 $ 114,538 $ 82,678 $ 1,980,730 Parking $ 75,770 $ 64,963 $ 10,807 $ 187,658 Communications $ 59,818 $ 106,334 $(46,515) $ 334,782 Depot Coffee House $ 171,248 $ 152,585 $ 18,662 $ 18,660 Art Center $ 367,627 $ 419,094 $(51,467) $ (859,004) Enterprise Funds Revenues age of Budget Actual Budget Water $1,464,385 $ 646,222 44.13% Sewer $2,037,150 $ 951,233 46.69% Refuse $ 988,700 $ 450,929 45.61% Storm Sewer $ 809,940 $ 399,347 49.31% Pavilion $ 366,100 $ 243,169 66.42% 2 Enterprise Funds Expenditures age of Net Budget Actual Budget Water $ 1,290,716 $ 615,496 47.69% Sewer $2,151,056 $ 945,091 43.94% Refuse $ 878,275 $ 361,272 41.13% Storm Sewer $ 533,304 $ 203,722 38.20% Pavilion $ 419,981 $ 195,889 46.64% 7 Enterprise Funds Financial Position Net Income Cash Revenues Expenses Loss Balance Water $ 646,222 $ 615,496 $ 30,726 $ 826,290 Sewer $ 951,233 $ 945,091 $ 6,142 $ 768,778 Refuse $ 450,929 $ 361,272 $ 89,657 $ 714,839 Storm Sewer $ 399,347 $ 203,722 $195,625 $1,214,148 Pavilion $ 243,169 $ 195,889 $ 47,280 $ 182,916 7 Cash & Investments June 30, 2013 Bank Sweep Account Certificates of Deposit Government Securities Tota I $ 5,369,842 7,113, 000 8,046,451 $ 20, 529, 293 Cash & Investments Breakdown by Fund Ownership Cash & Investments General Fund $3,786,087 Special Revenue Funds 3,113,265 Debt Service Funds 1,438,054 Capital Funds 6,323,628 Internal Service Funds 2,161,288 Enterprise Funds 31706,971 Tota 1 $20,529,293 0 Interest Earnings 100,000 75,000 50,000 25,000 0 2013 2012 2011 2010 Looking Ahead ERP/CIP Approval 2014 Budget Review Financial Management Plan Review/Update Conduit Debt Policy I