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Home My WebLink About9.a. Final Draft of 1992 Budgett " CITY OF ROSEMOUNT EXECUTIVE SUMMARY FOR ACTION ;I CITY COUNCIL MEETING DATE: fNQVEMBER 19, 1991 j AGENDA ITEM: FINAL DRAFT 01 1992 BUDGET AGENDA SECTION: COUNCIL ACTION: ADMINISTRATOR'S REPORT PREPARED BY: STEPHAN JILK, CITY ADMINISTRATOR AGENDA TtEm A ATTACHMENTS: 1992 BUDGET DOCUMENTS APP ED�GY: This item is back on the agenda''for consideration and discussion to prepare for our Budget Hearing on December 5, 1991. The 1992 General Fund Operating Budget, 1992-1996 Capitol Improvements Budget and Preliminary Levy had'been presented to you for your consideration on September 23', 1991. At that meeting the consensus was reached as to the acceptance of,the preliminary budget. I indicated at that time that continuing review of the budget would be done by staff and that minor adjustments may be necessary prior to recommending a final budget package to you. Since September 23, staff has, provided minor Changes to the budget without causing any change in the lev';y needs, revenue projections or additional funding needs. These changes were very minor and I don't believe worth .noting. Unless you have any changes, we will utilize the budget as amended and provided herein to prepare for the Budget hearing on December 5, 1991- A final budget package with information on the public hearing will be provided to you in your packe,ts for the December 5th council meeting. i RECOMMENDED ACTION: None. COUNCIL ACTION: i i :_f Movesbef 19, 1991 , DEPARIMENTS EIMITDfES EXPENDITURES DIFFERENCE PERCENTAGE REVVE�M $ REiVEMIES DIFFERENCE PERCENTAGE couscil Budget $102,058 $102,540 ($402) -0.47% Adsisistratios Budget $187,219 $124,662 $62,557 50.18% City Clerk's Budget $53,9% $54,331 ($335) -0•62% Election Budget $14,019 $5,090 $8,929 175.$2% fiance Budget $130,645 $146,732 ($16,087) -10.%% 6earal GoverameM Budget $156,307 $129,080 $27,227 21.09% Planing Budget $109,304 $281,642 ($172,338) -61.19% f/- 1992 1991 PERCENT 6overnemt Buildiags Budget $59,700 $58,840 $860 1.46% FORM 280 ESTIMATE TOTAL LEVY $2,748,113 $2,496,285 10.00% Police Budget $725,561 $658,713 $66,854 10.15% TOTAL SPECIAL LEVIES $553,956 $448,017 23.43% fire Department Budget $154,033 $154,033 , $0 0.00% TOTAL SWXCI TO LIMIT $2,194,157 $2,049,468 7.06% Public Yorks Operating Budget $623,893 • $456,619 $167,214 36.62% 1992 LEVY LIMIT $2,194,157 $2,049,468 7.06% Paved Streets Budget $55.100 $83,400 ($28,300) -33.93% Unpaved Streets Budget $15,600 $33,600 ($18,000) -53.57% OVER-(KER) LEVY LIMIT $0 $0 Ica t, Snow Budget $13,300 $12,980 $400 3.00% Street Lights .Budget $46.900 $44,400 $2.500 5.63% Signal tights Budget $6,300 $5,100 $1,200 23.532 Perk t bec Budget-6noral Operating $463,387 $470,489 ($7,102) -1.51% Park $ Rec Budget -Revenue Producing 0.700 $82,400 $14,300 17.35% Insurance Budget $150,000 $140,000 $10,000 7.14% TOTAL. OPERATING MIS $3,164,100 $3,044,711 $119,391 3.92% five (5) Year CIP Revireuat $297,000 $536,600 ($239,600) -44.66% 202 5 Year Program(For 1991) Retirement/Sevecaace fund 0204 $46.000 $35,000 $11,000 31.431 Boaded Indebtedness - for 1992 $371,725 $304,946 $71.779 23.87% Fill Relief $0 $32,602 ($32,801) -100.00% $21,231 outside lled intLevy rLimit�for 1992 Equipment Certificates $32,000 $0 $52,000 Armory Anticipatory levy $124,231 $1160 $7,597 6.51% itulNCgEStut 6overmeat Aid $287,854 $405,3%1 ($117,151) 20.96% -28.98%Local lateral Revenue Generated $1,025,092 $1,167,117 0142,085) -11.11% -*— ----- —----- $4,061,064 $4,070,773 - - - ($9,709) -0.20 --_-------- --------------------------- ----- $1,312,951 $1,572,488 ($259,537) -16.50% TOTALS TO LEVY - REGIALAR $2,194,157 $2,049,466 $144,689 7.06% $553,956 $448,817 23.431 TOTALS TO LEVY - SPECIAL -_-•. ------39 $4,061,064 0,070,773 ($9,709) -0.24% $4,061,064 $4,070,773 ($9,709) -0.14% DEFICIT TO BE MADE UP f0 $0 $0 _ _ COMPARISON OF ASSESSMENTS MUNICIPALITY OF: I`�OSF/i0U/►�! REAL ESTATE -- FINAL 1990 REAL ESTATE -- VALUES AS OF 16E�9R1'4 for 19 91 ESTIMATED MARKET VALUE -- ESTIMATED MARKET VALUE -- Land $ Land $ Buildings $o?o22 Oa9? 4000 Buildings $ o?y9, 316,1_ Machinery $ Machinery S - 157,' l_ TOTAL MARKET: S ,305,'1'3%, 700 TOTAL MARKET: 5--33 0_ all _ ---- Real Estate Real Estate Net Tax Capacity: $ Z 355; 5y� Net Tax Capacity: $ $ �a 41� Personal Property_ '/ Personal Property Net flax Capacity: $ X9.1. �1`7 Net Tax Capacity: S . TOTAL NET TAX TOTAL NET TAX ''// CrPACITY• 19� $ � � 9CAPACITY: 19 9� ST9� 7P?5 Remarks: ESTI*:ATED MARKET VALUE FOP, IS /D.0 % GREATER Ta%N FINAL FOR �99 CITY OF ROSEMOUN''T DAKOTA COUN''TY, XINNESOTA RESOLUTION 1991-S0 • A RESOLUTION SETTING THE PRELIMINARY 1992 OPERATING BUDGET, TEE 1992 - 1996 CIP BUDGET AND THE 2.992 LEVY REQUIRED BY TEE CITY OF ROSEMOUNT WHEREAS, the City Council of the City of Rosemount has determined that Budgets and Special Needs for the year 1992 will be in the amount of $3,676,516; and WHEREAS, the City Council has determined that Special Levies for Bonded General Obligation Debt, Armory Fund and Equipment Certificates total $553,956; and WHEREAS, the City Council has determined that actual incomes, fund transfers and anticipated aids will total $1,194,500; and WHEREAS, the City Council has determined that Special Levies for Bonded Indebtedness, Armory Bonds and Equipment Certificates of $553,956 are outside the Levy Limit; and WHEREAS, the City Council has been advised that the Levy Limit for 1992 for the City of Rosemount is $2,194,157. NOW, THEREFORE BE IT RESOLVED, that the total Preliminary Levy certified to the Dakota County Auditor shall be $2,748,113; and BE IT FURTHER RESOLVED, that $2,194,157 of this levy is subject to the levy limit; and BE IT FURTHER RESOLVED, that the City Council of the City of Rosemount will conduct a Public Nearing for the purposes of presenting the proposed budget and levy to the general public and to comply with Truth and Taxation laws as set by the Minnesota State Legislature and that hearing will take place on December 5, 1991, beginning at 6:30 P.M. in the Rosemount City Council Chambers. If a continuation of that hearing is necessary it will take place on December 10, 1991, at 6:30 P.M. At that public hearing the final operating budget and levy will be adopted by the Rosemount City Council. ADPOTED this 26th day of August, 1991. Vernon J. Napper, Mayor ATTEST: Susan M. Walsh, City Clerk Motion bv: Seconded by: Voted in favor: Voted 1991/1992 SPECIAL LEVIES TOTAL G.O. FUNDS AUTHORIZED FOR 192 S 616,089 TOTAL OF BONDS REQUIRING -E=0 LEVY s 238,364 TOTAL LEVY FOR BONDED INDEBTEDNESS s 377,725 SCHEDULE A: Cost of Principal and Interest on Bonded Indebtedness Certified to the County Auditor 1992 Fund DESCRIPTION OF BOND Authorized 1992 Levy 302 $ 90,000 GO Warning System Bonds 1981 $ -0- $ -0- 303 $1,200,000 GO Municipal Bldg Bonds 1986 149,919 M -s-,149,919 325 $4,995,000 GO Improvement Bonds 1987A 298,077 59,713 326 $2,750,000 GO Improvement Bonds 1988B 78,294 78,294 327 $2,575,000 GO Improvement Bonds 19896 89,799 T-� 89,799 328 $1,180,000 GO improvement Bonds 1991A -0- -0- TOTAL G.O. FUNDS AUTHORIZED FOR 192 S 616,089 TOTAL OF BONDS REQUIRING -E=0 LEVY s 238,364 TOTAL LEVY FOR BONDED INDEBTEDNESS s 377,725 1992 CIP BUDGET WORKSHEET 6th Run November 19, 1991 ----------------------------------------------------------- :ALL-DRARTM€NTS ITEM COST DESCRIPTION : DEPARTMENT City Hall Remodeling - 0 : Office Remodel(Moved to 1993) ----------- ---------- : Administration ------------------------------ -------------------------- y ( --- e- 8----- 8-- Finance Fixed Asset System : ' 0 : Implement Fixed Asset S stem Moved to 1993) ------------------------------10-----;----10-----------------------------------------------------------10--------------- PC Replacement Program : 15,000 : Replace 6 PC's @$2,500 as Part of Replacement Program Finance ------------------------------12-----;----12---------------------------------------------------------12--------------- Hose Truck ** 40,000 Replace 1978 Truck #35196 and Reel Discarded 3 Years Ago Fire -------- ----------------------14----------14-----------------------------------------------------------14-------------- Cit Hall Furniture 6,000 : Office Furniture(Police Dept - $4,000 Moved to 1993) : Gen'l Govt Election Equipment -16 1 9,000 : To Add Additional Precincts------- ----- _---__ 16 Gen'l Govt_--- -------------18-----'----18-------------------------- --- -18- Benches & Small Shelters : 5,000 : Erickson Park Ball Field Improvements Park & Rec ----------------------------------;---- ------------------------------------------------20--------------- 20- 20----------- Park & Rec Town Green Area 12,000 : Erickson Park South End Grading, etc. ------ -------------------------;---- ----------------------------------------------22--------------- --22-- 22------------- Park & Rec JC Park Gen'l Improvements 60,000 : Additional Landscaping, Picnic Areas, etc. ------------------------------24----------24-----------------------------------------------------------24--------------- JC Park Shelter : 100,000 : Ongoing Park Improvements *Matching JC Funding* Park & Rec ------------------------------26-- ------ 26---- ----------26----------- ---- JC Rink & Lighting 25,000 : Ongoing ParkImprovements Park & Rec ---------- --------28----------28-- -------------------------------28--------------- JC Park General Lighting 35,000 : Ongoing Park Improvements : Park & Rec ----------------------------------------------P-------- ------------------------------30-------------- 30- 30 ---------- General Improvements 15,000 Shannon Park _Im rovements($10 OOO Moved to 1993 -Shelter) Park & Rec ------------------------------32----------32------------- --------------------------------------32--------------- - Park Shelter 0 Twin Puddles Park(Moved to 1993) : Park & Rec ------------------------------34----------34--------------------------------------------------------34--------------- Dodd Road Bike Trail 0 : Shannon Parkwayto Diamond Path(Moved to 1993) : Park & Rec ------------------------------36----------36-----------------------------------------------------------36--------------- Lawn Mower ** : 12,000 : Replace John Deere Riding Mower : Park & Rec ------------------------------ 38----------38-----------------------------------------------------------38--------------- Passenger Van --_-_ ** : 17,000 : Replace '85 Dodge with Van for Park & Rec and Fleet Park & Rec -------------------- 40---------40---------------------------------P{---------------)--------40-------------- New PickupTruck ** : 17,000_42- Replace Car in Fleet with Picku Moved from 1991) • Park -& Rec Park Vacuum -_----_-_-_-_-_-_*_*42-___-25,000 : Equipment Addition ------------------------- .----42 -------------------- ------------------ 42 Park & Rec__-- GIS Software -44 15,000 44 --Software to Run GIS System _---_- _------_---- 44 Planning ---- 2 Police Squad Cars **46 28,000 4: Update 2 Squad Cars(Cost Includes_ Set_ Up_ Costs) _--__--46 Police ----_--- 1/2 Ton Pickup Truck **48 14,000 48 --Replace '83 Ford #201(Was '86 Chevy #101) -- ---_ 48 -Public Works - 3/4 Ton 4 x 4 Pickup Truck **50 18,000 W -50 --Replace '86 Unit #227 in Fire Department---- -- _ -_-- 50 Public Works-- Tamper **52 2,000 52 --Replaces Jumping Jack --_-------------------- Paint -- -----_--- 52 Public Works__ ---------------------------- ---------------------------------- - -54-- 54--------- - 4 - Paint Sprayer ** : 2,500 Sprayer for Cross Walks: Public Works ----------------- ------- ------ 5b ---------- 56 --- --_----------------------------------------- ------------ 56--------------- Bob Cat Loader ** : 25,000 : (Moved from 1994): Public Works ------------------------------ ------------------------------60----------60-----------------------------------------------------------60--------------- ------------------------------62----------62-----------------------------------------------------------62--------------- ------------------------------64----------64-----------------------------------------------------------64--------------- ------------------------------66----------66-----------------------------------------------------------66--------------- ------------------------------68----------68-----------------------------------------------------------68--------------- ------------------------------10----------70-----------------------------------------------------------70--------------- TOTAL : 497,500 LESS: Items to be Funded by Equipment Certificates(**) 200,500 TOTAL TO LEVY FOR 1992 297,000 1993 CIP BUDGET WORKSHEET 6th Run November 19, 1991 - :ALL DEPARTMENTS ---------------------------------------------------------------------------------- :--------------- ITEM : COST DESCRIPTION DEPARTMENT ----------------------------------------:----------------------------------------------------------- PC Replacement Program $15,000 Replace 6 PC's @$2,500 as Part of Re -placement Program Finance ------------------------------ 8---------- 8----------------------------------------------------------- 8--------------- 4 x 4 Pickup $22,000 Replace Grass Rig Unit 035192/94 - Shift Old Unit to PW Fire ------------------------------10----------10-----------------------------------------------------------10--------------- Aerial Fire Truck : $200,000 : Partial Cost to Replace '73 Truck 035180(#1 of 3) Fire ----Y ------------------------12----------12-----------------------------------------------------------12--------------- Cit Hall Shelter: $60,000 : Add on to Shelter Near City Hall for General Improvement : Park & Ree ------------------------------14----------14------------------------------------------ -----------------14--------------- Erickson Park Parking Lot $35,000 : Add to Curb & Gutter b Pavin Parkin Lot and Drives Park & Rec ------------------------------16----------16-----------------------------------------------------------16--------------- Shannon Park North Lights $40,000 Lighting of 'General' Park Areas at Shannon Park : Park & Rec ------------------------------18----------18-----------------------------------------------------------18--------------- Aerator : $3,000 : Additional Equipment : Park & Rec ------------------------------20----------20-----------------------------------------------------------20--------------- Backhoe for Skid -Steer Loader : $10,000 : Add-on Equipment for General Maintenance Work : Park & Rec ------------------------------22----------22-----------------------------------------------------------22--------------- Tracks for Skid -Steer Loader : $2,400 : Add-on Equipment for General Maintenance Work : Park & Rec --=-------------------------- 24 ---------- 24 ----------------------------------------------------------- 24 --------------- Tree Spade for Skid -Steer Ldr : $10,000 : Add-on Equipment for General Forestry Work : Park & Rec ------------------------------26----------26-----------------------------------------------------------26--------------- V -Blade for Skid -Steer Loader $850 : Add-on Equipment for General Forestry Work : Park & Rec ------------------------------28----------28----P---------------------------------------------------28--------------- Replace 1987 Tempo : $15,000 : Replace Planningvehicle : Planning ------------------------------30----------30-----------------------------------------------------------30--------------- 4 Police Squad Cars : $56,000 : Update Squad Cars(1 Moved from '92, 1 Moved from '94) : Police -------- 1 Ton Pickup Truck -32 $14,400 3: Replace 1987 Ford 3/4 Ton Pickup #231 ------------------ 32 Public Works - 1/2 Ton 4 x 4 Pickup Truck -34 $15,000 34 Replace '75 Dodge from Fire Dept(Moved from -1992)------- 34 Public Works-- : __ _ ------------------------------------------------------------------- ------ -9 P ---36 --36- 36 Air Compressor 185 Model : $10,000 : GeneralShareof Com ressor Remainin portion -Utilities) Public Works ------------------------------38----------38-------------------------- .P ------------------- 38--------------- Lift Cart $4,500 : Additional Equipment ment for ShopUse------_----- : Public Works ----------40----------40---------------------------------------------- 40 --------------- City Hall Remodeling $1,000 : Office Remodel(Moved from 1992 ) : Administration Fixed Asset System -42 $10,000 4: Fixed Asset System($10,000 Paid by Utilities)(From_1992) 4 : Finance---_- - ------------------------------ 44----------44--------------------------- Cit Hall Furniture $4,000 : General Office Furniture UP dates(Moved from 1992) : Gen'l Govt Park Shelter/Gazebo -46 $10,000 4: Shannon Park(Moved from 1992) -46 Park &Rec Park Shelter -48 $30,000 48 -Park(Moved from 1991, then 1992) -----_--------- 4: -- ---- Twin PuddlesPark & Rec---- Dodd Road Bike Trail -50 $45,000 5: Shannon Pkwy to Diamond Path(Moved from 1991, then 1992) 5: Park & Rec---_ ------------------------------52----------52------------------------------------------------- - -52- ------------------------------54----------54------------------------------------------------------ ----54--------------- ------------------------------56----------56-----------------------------------------------------------56--------------- ------------------------------58----------58-----------------------------------------------------------58--------------- ------------------------------60----------60-----------------------------------------------------------60-------------- ------------------------------62----------62-----------------------------------------------------------62--------------- TOTAL : $613,150 : ' ------------------------------64----------64-----------------------------------------------------------64--------------- 1994 CIP BUDGET WORKSHEET ,6th Run November 19, 1991 ---------------------------------------------------------------- �9LL_QEPBBItlEtlIS -------------------9, 199----- ----- : DEPARTMENT ITEM COST DESCRIPTION --- ------------------------------ :---------- :------------------------------------------- PC Replacement Program 18,000 : Replace 6 PC's 03,000 as Part of Replacement Program : Finance --------- Aerial Fire Truck : 200 000 : Partial Cosi to Replace '73 Truck #35180(#2 of 3 Fire --------------------------10----------10-----------------------------------------------------------10--------------- Erickson Park Equipment : 15,000 : PlayEquipment for Park Areas : Park & Rec -------------------------------------------------12--------------- Kidder Park Shelter 30,000 : General Shelter and Slab for Park Area : Park & Rec ------------------------------14----------14---------------------------------------=--Kelly -------1:-------------- Schwarz Shelter 60,000 : Add to Northwest Cornerof Park Next to Kell- Property----- Park & Rec ----------------------------16----------16------------------------- 16 --------------- --------------- Mower Replacement : 30,000 : Replacement Program for Maintenance Equipment : Park & Rec ------------------------------18----------18----------------------------------------------- -----------18 - Park Benches and Tables 10,000 : Continuing Park Improvements : Park & Rec ------------------------------20----------20-----------------------------------------P -----j----------20--------------- 2 Police Squad Cars 28,500 : Update 2 Squad Cars{Cost Includes Set U Costs : Police ------------------------------22-----;----22------------------ Front ---------------;9 --------------------------22--------------- Front End Loader : 115,000 : Replace 1974 Unit Plow & Win Public Works ------------------------------24----------24---------------------------------------------------- 24--------------- Sander 3,000 : Replacement:Public Works ------------------------------26-----;----26----P---------------------------------- � ----------------26--------------- Bob Cat Skid Steer Loader 25,000 : Replace 86 Loader #229 Moved from 1993 : Public Works ------------------------------28-----;----28---------------P--------- ---------------------------------28--------------- Single Axle Truck 90,000 : New Multi -Pur ose Truck(Moved from 1993) : Public Works ----------------------------30-----;----30-------------------------------------------------------30--------------- 1/2 Ton PickupTruck : 15,000 : Replace '86 Chevy#101-Moved from 1995) ------------------ Public Works -- ------------------------------32----------32--------------------------------- -32- ------------------------------34----------34-----------------------------------------------------------34--------------- ---------------------------------------------------------------36--------------- •-------------------------------------------38--------------- ---------------------------40----------40-----------------------------------------------------------40--------------- ------ -----------------42----------42-----------------------------------------------------------42--------------- ------------------------------44----------44-----------------------------------------------------------44-------------- ------------------------------46----------46-----------------------------------------------------------46--------------- ------------------------------48----------48-----------------------------------------------------------48--------------- ------------------------------SO----------50-----------------------------------------------------------50--------------- ------------------------------52----------52----------------------------------------------------------52--------------- ------------------------------54----------54-----------------------------------------------------------54--------------- ------------------------------56----------56-----------------------------------------------------------56----------- --- ------------------------------58--------------- ------------------------------60----------60-----------------------------------------------------------60--------------- ------------------------------62----------62------------------------------------- ---------------------62--------------- TOTAL : 639,500 : -------------------------------64--------------- 1995 CIP BUDGET WORKSHEET 6th Run November 19, 1941 :ALL DEPARTMENTS ------ITEM ------------------- .------ :------------------------ ----------------------- COST DESCRIPTIONDEPARTMENT ------------------------------ -----'---- ----------------------------------------------------------- PC Replacement Program 18000 Replace 6 PC's 03000 as Part of Replacement Program Finance ----------------------------- 8---------- 8 ---- --------------_---------------------------------------- 8 --------------- _Aerial Fire Truck 200,000 : Partial Cost to Replace '73 Truck #35180(#3 of 3) Fire -------------------------10----------10-----------------------------------------------------------10--------------- Grass Fire Vehicle : 22,000 : Replace Unit #35192/94(Old Unit Rotated to PW) : Fire ------------------------------12----------12----------------------------------- --------------------12--------------- Pumper Truck : 100,000 : Replace Unit #35182(Partial #1 of 2-) Fire ------------------------------14----------14-----------------------------------------------------------14--------------- Lawn Mower Replacement : 12,000 : Replacement Program Park & Rec ------------------------------16----------16-----------------------------------------------------------16--------------- Shannon Park Shelter 45,000 : Shelter : Park & Rec ----------------------------18----------18-----------------------------------------------------------18--------------- 3 Police Squad Cars 45,000 : Update 3 Squad Cars(COSt Includes Set Up Costs) :.Police --------P------------------20----------20-----------------------------------------------------------20--------------- Computer U date : 45,000 : Periodic Update - Equipment in Use Since 1982 : Police --------------------------22----------22----P-----------------------9 ---------------------------22--------------- Single Axle DumpTruck : 100,000 : Replace Unit #208;Plow Win & Sander Public Works ------------------------------24----------24-----------------------------------------------------------24--------------- ------------------------------26----------26-----------------------------------------------------------26--------------- ------------------------------28----------28-----------------------------------------------------------28--------------- ------------------------------30----------30-----------------------------------------------------------30--------------- ------------------------------32----------32-----------------------------------------------------------32--------------- ------------------------------34----------34-----------------------------------------------------------34--------------- ------------------------------36----------36-----------------------------------------------------------36--------------- ------------------------------38----------38-----------------------------------------------------------38------------- - ------------------------------40----------40-----------------------------------------------------------40--------------- ------------------------------42----------42-----------------------------------------------------------42--------------- ------------------------------44----------44-----------------------------------------------------------44--------------- ------------------------------46----------46-----------------------------------------------------------46--------------- ------------------------------48----------48-----------------------------------------------------------48--------------- ------------------------------50----------50-----------------------------------------------------------50--------------- ------------------------------52----------52-----------------------------------------------------------52--------------- ------------------------------54----------54------------- ------------------------------56----------56------------- ------------------------------58----------58-------- ---- ---------------------------------------54--------------- ---------------------------------------56--------------- -----------58--------------- --------------------60----------60-----------------------------------------------------------60--------------- --------------------62----------62-----------------------------------------------------------62--------------- TOTAL : 587,000 : --------------------64----------64-----------------------------------------------------------64--------------- 1996 CIP BUDGET WORKSHEET 6th Run November 19, 1991 ;AL�_D�PARIM�Nj� --------------------------------------------------------------------------------------- DEPARTMENT ITEM COST DESCRIPTION ------------------------------:----------:--------------------------------------P - PC Replacement Program : 21,000 Replace 6 PC's @$3,500 as Part of Replacement Program Finance ------------------------------ 8---------- 8------------------------------------------ --------------- 8--------------- 1/2 Ton Pickup: 22,000 : Replace Unit #3598 Command Vehicle : Fire ------------------------------ 10----- 10-----------------------------------------------------------10-------------- Computer Additions & date : 10,000 : Add to Current IBM Compatible & Add New McIntosh System : Fire ------------------------------ 12---------12-----------------------------------------------------------12--------------- Grass Fire Pum & Tank 10,000 Replace 20 -Year Old Low Pressure Pump : Fire ------------------------------ 14-----;----14-----------------------------------------------------------14--------------- 0 ticom Vehicle Controllers : 15 000 : Addition of Controllers to Vehicles to Control Signals : Fire ------------------------------16-----;----16-----------------------------------� --------------------16--------------- Pumper Truck : 100,000 : Replace Unit #35182 Partial #2 of 2 : Fire 18- 18--------------------------------------------------------18--------------- Suburban Truck 25,000 : Replace - ace Unit #3599 Command Vehicle : Fire ----------------- ----;---- 20 --------------- Sign 20- 20----------------------------------------------------------- :Park & Rec Sign Router : 4,500 : Additional Equipment for Parks Carpentry --------------------------------------- ------------------------------------------------22--------------- 22- 22----------- Police 4 Police Squad Cars : 60,000 : Update 4 Squad CaTs(COSt Includes Set Up Costs) --------------------------- --------- -------------------------------------------------24--------------- ---24- 24---------- Police 5 Radar Units : 8,000 : Replace Radar Units in Squad Cars ------------------------------26----------26-----------------------------------------------------------26--------------- Base Radio Unit : 5,000 : Replace Police Base Radio System in Use Since 1984 : Police ------------------------------28----------28-----------------------------------------------------------28--------------- Hand Held Radios : 6,000 : Replace 10 Hand Held Radios in Use Since 1987 : Police ------------------------------ 30-----;----30----P-------q --------------------------------------------30--------------- Squad Radios : 10,000 : Replace 5 Squad Radios ' Police 1 Ton 4 x 4 Pickup with Plow 32 18,000 32 Replace M100 Pickup from Fire Department ------------- -- 32 -Public Works_- ------------------------------ 34----------34----P ------- ---------- 34 1 Ton Dump Truck, Plow & Wing : 30,000 Replace DumpTruck #242 : Public Works ------------------------------36----------36-----------------------------------------------------------36--------------- ------------------- 38----------38-----------------------------------------------------------38-------------- ------------------------------40----------40-----------------------------------------------------------40--------------- ------------------------------42----------42------- ---------------------------------------------------42--------------- ------------------------------ 44----------44-----------------------------------------------------------44--------------- ------------------------------46----------46-----------------------------------------------------------46--------------- ------------------------------48----------48-----------------------------------------------------------48--------------- ------------------------------50----------50-----------------------------------------------------------50--------------- ------------------------------52----------52-----------------------------------------------------------52--------------- ------------------------------54----------54-----------------------------------------------------------54-------------- ----- -----------------------56----------56-----------------------------------------------------------56--------------- -------------------------------------------58--------------- ------------------------------60----------60-----------------------------------------------------------60--------------- ------------------------------62----------62-----------------------------------------------------------62--------------- TOTAL : 344,500 ------------------------------------------ ----- ------ -64------------ -- - - 1992 BUDGET WORKSHEETS GENERAL REVENUES Page One 4th Run November 19, 1991 Object Requested Fund Account # Obj # Description Amount Total - Comments --------------------------------------------------------------------------------------------------------- 101 - 31010 -00- 000 Current Ad Valorem Taxes $1,010,368 101 - 31010 -00- 000.1 From County $1,010,368 Based on CIP Amt of $297,000 101 - 31020 -00- 000 Delinquent Ad Valorem Taxes $15,000 101 - 31020 -00- 000.1 From County $15,000 101 - 31030 -00- 000 Mobile Home Taxes $12,000 101 - 31030 -00- 000.1 From County $12,000 101 - 31040 -00- 000 Fiscal Disparities $310,034 101 - 31040 -00- 000.1 From County $310,034 101 - 31710 -00- 000 Gravel Taxes $4,300 101 - 31710 -00- 000.1 From County $4,300 101 - 31810 -00- 000 Franchise Taxes $20,000 101 - 31810 -00- 000.1 From Star Cable $20,000 101 - 32110 -00- 000 Alcoholic Beverage Licenses $12,500 101 - 32110 -00- 000.1 $12,500 101 - 32160 -00- 000 Licenses to do Business $500 101 - 32160 -00- 000.1 Refuse Only $500 101 - 32180 -00- 000 Cigarette Licenses $200 101 - 32180 -00- 000.1 $200 101 - 32210 -00- 000 Building Permit Revenue $160,000 101 - 32210 -00- 000.1 $160,000 101 - 32211 -00- 000 Coates Bldg Official Remib $1,000 101 - 32211 -00- 000.1 $1,000 101 - 32220 -00- 000 Electrical Permit Revenue $7,000 101 - 32220 -00- 000.1 $7,000 101 - 32230 -00- 000 Plumbing Permit Revenue $12,000 101 - 32230 -00- 000.1 $12,000 101 - 32240 -00- 000 Animal Licenses $2,000 101 - 32240 -00- 000.1 $2,000 101 - 32250 -00- 000 Sewer Permit Revenue $8,000 101 - 32250 -00- 000.1 $8,000 101 - 32255 -00- 000 County Recording Fee -City Shre $200 101 - 32255 -00- 000.1 $200 101 - 32260 -00- 000 Heating/Air Cond Permit Revnue $12,400 101 - 32260 -00- 000.1 $12,400 101 - 33401 -00- 000 Local Government Aid (LGA) $287,859 101 - 33401 -00- 000.1 From State $287,859 101 - 33402 -00- 000 Hstd & Ag Credit Aid (HACA) $448,063 101 - 33402 -00- 000.1 From State $448,063 101 - 33403 -00- 000 Mobile Home HACA $20,000 101 - 33403 -00- 000.1 From State $20,000 101 - 33416 -00- 000 Police Training Reimbursement $59,000 101 - 33416 -00- 000.1 Post Board Training Reimb $4,400 101 - 33416 -00- 000.2 State Aid (Tied to PERA) $54,600 101 - 33418 -00- 000 MSA for Streets - Maintenance $16,000 101 - 33418 -00- 000.1 From State $16,000 101 - 33424 -00- 000 Equalization Aid $82,692 101 - 33424 -00- 000.1 From State - $82,692 ---------------------- $2,501,116 $2,501,116 1992 BUDGET WORKSHEETS GENERAL REVENUES Page Two 4th Run November 19, 1991 Object Requested Fund Account # Obj # Description Amount Total Comments --------------------------------------------------------------------------------------------------------- 101 - 34103 -00- 000 Zoning & Subdivision Fees $2,000 101 - 34103 -00- 000.1 $2,000 101 - 34104 -00- 000 Plan Checking Fees $104,000 101 - 34104 -00- 000.1 65% of Bldg Permit Fees $104,000 101 — 34105 -00- 000 Sales of Maps & Publications $1,000 101 - 34105 -00- 000.1 $1,000 101 - 34106 -00- 000 Deputy Registrar Fees $25,000 101 - 34106 -00- 000.1 $25,000 101 - 34107 -00- 000 Assessment Searches $400 101 - 34107 -00- 000.1 $400 101 - 34109 -00- 000 Other Gen'l Charges for Service $500 101 - 34109 -00- 000.1 $500 101 - 34110 -00- 000 Service Chg on Returned Checks $100 101 - 34110 -00- 000.1 $100 101 - 34202 -00- 000 Fire Services -Burning Permits $100 101 - 34202 -00- 000.1 $100 101 - 34203 -00- 000 Accident Reports $500 101 - 34203 -00- 000.1 $500 101 - 34207 -00- 000 Other Fire Protection Services $12,000 101 - 34207 -00- 000.1 U of M & Coates Contracts $12,000 101 - 34207 -00- 000.2 101 - 34303 -00- 000 Mow Weeds $100 101 - 34303 -00- 000.1 $100 101 - 34306 -00- 000 Other Highway & Street Revenue $1,000 101 - 34306 -00- 000.1 ??? $1,000 101 - 34407 -00- 000 City Share of Metro Sac Chgs $1,000 101 - 34407 -00- 000.1 $1,000 101 - 34721 -00- 000 Softball Revenues $44,000 101 - 34721 -00- 000.1 $44,000 101 - 34722 -00- 000 Volleyball Revenues $16,000 101 - 34722 -00- 000.1 $16,000 101 - 34723 -00- 000 Playground Revenues $0 101 - 34723 -00- 000.1 101 - 34724 -00- 000 Tennis Revenues $2,000 101 - 34724 -00- 000.1 $2,000 101 - 34725 -00- 000 Tiny Tot Revenues $12,000 101 - 34725 -00- 000.1 $12,000 101 - 34726 -00- 000 Pom Pom Revenues $4,000 101 - 34726 -00- 000.1 $4,000 101 - 34727 -00- 000 Field Trip Revenues $7,000 101 - 34727 -00- 000.1 $7,000 101 - 34728 -00- 000 Broomball Revenues $2,100 101 - 34728 -00- 000.1 $2,100 101 - 34729 -00- 000 Skating Lesson Revenues $600 101 - 34729 -00- 000.1 $600 ---------------------- $235,400 $235,400 1992 BUDGET WORKSHEETS GENERAL REVENUES Page Three 4th Run November 19, 1991 Object Requested _ Fund Account # Obi # Description Amount Total Comments -------------------------------------------------------------------------------------------------------- 101 - 34730 -00- 000 Track & Field Revenues 101 - 34730 -00- 000.1 101 - 34731 -00- 000 Soccer Revenues 101 - 34731-00- 000.1 101 - 34732 -00- 000 Adult Basketball Revenues 101 - 34732 -00- 000.1 101 - 34733 -00- 000 Other Programs Revenue 101 - 34733 -00- 000.1 101 - 35101 -00- 000 Court Fines 101 - 35101 -00- 000.1 From County 101 - 35101 -00- 000.2 101 - 35104 -00- 000 Other Fines 101 - 35104 -00- 000.1 101 - 36101 -00- 000 Principal -Special Assessments 101 - 36101 -00- 000.1 101 - 36210 -00- 000 Interest Earnings -Investments 101 - 36210 -00- 000.1 101 - 36215 -00- 000 Interest Earnings 101 - 36215 -00- 000.1 Checking Account 101 - 36215 -00- 000.2 101 - 36220 -00- 000 Rents & Royalties 101 - 36220 -00- 000.1 US West Antenna Rent 101 - 36220 -00- 000.2 101 - 36230 -00- 000 Contributions/Donations 101 - 36230 -00- 000.1 101 - 36260 -00- 000 Other Revenue 101 - 36260 -00- 000.1 Workmen's Comp Refund 101 - 36260 -00- 000.2 Miscellaneous 101 - 36260 -00- 000.3 101 - 39203 -00- 000 Transfer from 101 - 39203 -00- 000.1 Construction Projects(4:) 101 - 39203 -00- 000.2 Armory Repayment #1 of 5 101 - 39203 -00- 000.3 Fund Administrative Fees 101 - 39203 -00- 000.4 101 - 39207 -00- 000 Transfer from EDA Fund 101 - 39207 -00- 000.1 Repayment #2 of 3 101 - 39207 -00- 000.2 101 - 39209 -00- 000 Transf from Bonds Paid Up Fund 101 - 39209 -00- 000.1 PAGE TOTALS $3,000 $3,000 $2,000 $2,000 $1,000 $1,000 $3,000 $3,000 $50,000 $50,000 $0 $18,000 $18,000 $30,000 $30,000 $8,000 $8,000 $2,500 $2,500 $0 $25,000 $15,000 $10,000 $164,500 $80,000 $35,000 $49,500 $50,000 $50.000 $70,592 $70,592 ---------------------- $427,592 $427,592 GRAND TOTALS $3,164,108 $3,164,108 INTERNAL REVENUES $1,025,092 $1,025,092 Grand Total Less Ad Valorem, HACA, Fiscal Disparity, & Equalization Revenue 1992 BUDGET WORKSHEETS COUNCIL -41110 - Page One 4th Run November 19, 1991 Object Requested Fund Account # Obi # Description Amount Total Comments --------------------------------------------------------------------------------------------------- 101 - 41110 103.0 Salaries 101 - 41110 -02- 103.0 Mayor 101 - 41110 -03- 103.0 S. Klassen, Councilmember 101 - 41110 -04- 103.0 Councilmember 101 - 41110 -05- 103.0 H. Willcox, Councilmember 101 - 41110 -06- 103.0 Councilmember 101 - 41110 -07- 103.0 101 - 41110 -01- 307.0 Management Fees 101 - 41110 -01- 307.1 Newsletter 101 - 41110 -01- 307.2 Spring Cleanup 101 - 41110 -01- 307.3 Fireworks 101 - 41110 -01- 307.4 101 - 41110 -01- 319.0 Other Professional Services 101 - 41110 -01- 319.1 Retreat/Goal Setting 101 - 41110 -01- 319.2 Retreat/Council-Administrtr 101 - 41110 -01- 319.3 101 - 41110 -01- 331.0 Travel Expense 101 - 41110 -01- 331.1 Air Fare to National Conf 101 - 41110 -01- 331.2 Misc Transportation Costs 101 - 41110 -01 331.3 101 - 41110 -01- 351.0 Legal Notices Publishing 101 - 41110 -01- 351.1 101 - 41110 -01- 433.0 Dues & Subscriptions 101 - 41110 -01- 433.1 LMC, AMM, Chamber 101 - 41110 -01- 433.2 101 - 41110 -01- 435.0 Books & Pamphlets 101 - 41110 -01- 435.1 101 - 41110 -01- 435.2 101 - 41110 -01- 437.0 Conferences & Seminars 101 - 41110 -01- 437.1 National Conference 101 -41110 -01- 437.2 State Conference 101 - 41110 -01- 437.3 101 - 41110 -01- 598.0 Council Designated 101 - 41110 -01- 598.1 Education Reimbursement 101 - 41110 -01- 598.2 Contingencies 101 -41110 -01- 598.3 101 - 41110 -01- 598.4 101 - 41110 -A1- 598.5 ---------------------- $102,058 $102,058 PAGE TOTALS DEPARTMENT TOTALS 1991 Budget - $102,540 $102,058 $102,058 Difference - ($ 482) UNDER $26,722 $5,814 ($350/month + 100/month Extra) $5,167 ($300/month + 100/month Extra) $5,167 ($300/month + 100/month Extra) $5,407 ($300/month + 100/month Extra) $5,167 ($300/month + 100/month Extra) 1991 Budget - $102,540 $102,058 $102,058 Difference - ($ 482) UNDER $38,000 $20,000 $12,000 $6,000 $2,500 $2,500 $0 Cut $300 $1,000 $800 2 to National Conference $200 Gas, etc. for Outside City $900 $900 $7,570 $7,570 $350 $350 $4,400 $2,200 National Conf - New Orleans $2,200 Leag Conf & 3 to Newly Elected $20,616 $10,500 $10,116 1991 Budget - $102,540 $102,058 $102,058 Difference - ($ 482) UNDER 1992 BUDGET WORKSHEETS ADMINISTRATION DEPARTMENT - 41320 - Page One 4th Run November 19, 1991 Object Requested Fund Account # Obj # Description Amount Total Comments ------------------------------------------------------------------------------------------------------ 101 - 41320 101.0 Salaries 101 - 41320 -02- 101.0 S. Jilk, Administrator $77,923 101 - 41320 -03-101.0 S. Vanderheyden, Asst Admin $46,583 101 - 41320 -04- 101.0 L. Jentink, Admin Secretary $27,395 101 - 41320 -05- 101.0 D. Widstrom, Receptionist $25,363 101 - 41320 -06- 101.0 101 - 41320 102.0 Full -Time Overtime 101 - 41320 102.1 S. Vanderheyden 101 - 41320 102.2 L. Jentink 101 - 41320 102.3 D. Widstrom 101 - 41320 102.3 101 - 41320 -01- 207.0 Training & Instructnl Supplies 101 - 41320 -01- 207.1 IMS Service 101 - 41320 -01- 207.2 101 - 41320 -01- 307.0 Management Fees 101 - 41320 -01- 307.1 Labor Relations 101 - 41320 -01- 307.2 101 - 41320 -01- 331.0 Travel Expense 101 - 41320 -01- 331.1 1 to National Conf 101 - 41320 -01- 331.2 2 to State Conf 101 - 41320 -01- 331.3 101 - 41320 -01- 339.0 Other Transportation Expenses 101 - 41320 -01- 339.1 Meeting Attendances 101 - 41320 -01- 339.2 101 - 41320 -01- 433.0 Dues & Subscriptions 101 - 41320 -01- 433.1 ICMA 101 - 41320 -01- 433.2 MCMA 101 - 41320 -01- 433.3 101 - 41320 -01- 437.0 Conferences & Seminars 101 - 41320 -01- 437.1 National, MCMA, LMC, etc. 101 - 41320 -01- 437.2 PAGE TOTALS $1,000 $2,255 $300 $0 $177,264 $3,555 $455 From Elections for 0/T $0 Cut $2,000 $187,219 $187,219 1991 Budget - $124,662 DEPARTMENT TOTALS $187,219 $187,219 Difference - $ 62,557 OVER *$455 From Elections for 0/T* $2,000 $2., 000 $1,000 $500 $500 $300 $300 Cut $200 $700 $350 $350 $2,400 $2,400 $187,219 $187,219 1991 Budget - $124,662 DEPARTMENT TOTALS $187,219 $187,219 Difference - $ 62,557 OVER *$455 From Elections for 0/T* ` 1992 BUDGET WORKSHEETS CITY CLERK - 41400 Page One 4th Run November 19, 1991 Object Requested Fund Account # Obj # Description Amount Total Comments 101 - 41400 101.0 Salaries $44,755 101 - 41400 -02- 101.0 S. Walsh, City Clerk $44,755 101 - 41400 -03- 101.0 101 - 41400 102.0 Full -Time Overtime $1,541 101 - 41400 102.1 S. Walsh $1,541 $746 From Elections for 0/T 101 - 41400 102.2 101 - 41400 -01- 203.0 Printed Forms & Paper $250 101 - 41400 -01- 203.1 $250 101 - 41400 -01- 203.2 101 - 41400 -01- 209.0 Other Office Supplies $300 101 - 41400 -01- 209.1 $300 101 - 41400 -01- 209.2 101 - 41400 -01- 304.0 Legal Fees $875 101 - 41400 -01- 304.1 $875 101 - 41400 -01- 304.2 101 - 41400 -01-331.0 Travel Expense $200 101 - 41400 -01- 331.1 $200 101 - 41400 -01- 331.2 101 - 41400 -01- 351.0 Legal Notices Publishing $2,000 101 - 41400 -01- 351.1 $2,000 101 - 41400 -01- 351.2 101 - 41400 -01- 352.0 General Notices & Public Info $2,500 101 - 41400 -01- 352.1 $2,500 101 - 41400 -01- 352.2 101 - 41400 -01- 353.0 Ordinance Publication $500 101 - 41400 -01- 353.1 Codification of Code $500 101 - 41400 -01- 353.2 101 - 41400 -01- 433.0 Dues & Subscriptions $125 101 - 41400 -01- 433.1 MPELRA & MCFOA $125 101 - 41400 -01- 433.2 101 - 41400 -01- 435.0 Books & Pamphlets $200 101 - 41400 -01- 435.1 $200 101 - 41400 -01- 435.2 101 - 41400 -01- 437.0 Conferences & Seminars $750 101 - 41400 -01- 437.1 $750 101 - 41400 -01- 437.2 PAGE TOTALS ---------------------- $53,996 $53,996 1991 Budget - $ 54,331 DEPARTMENT TOTALS $53,996 $53,996 Difference - ($ 335) UNDER *$746 From Elections for O/T* 1992 BUDGET WORKSHEETS ` ELECTIONS - 41410 - Page One 4th Run November 19, 1991 Object Requested Fund Account # Obi # Description Amount Total Comments -------------------------------------------------------------------------------------------------------- 101 — 41410 103.0 Salaries $8,864 101 - 41410 -01- 103.1 Election Judges $8,864 4 Elections for 1992 101 - 41410 -01- 103.2 101 - 41410 -01- 102.0 Full -Time Overtime $0 101 - 41410 -01- 102.1 Sue & Linda O/T $0 Moved $2,155 to Admin & Clerks 101 - 41410 -01- 102.2 101 - 41410 -01- 208.0 Miscellaneous Supplies $225 101 - 41410 -01- 208.1 5225 101 - 41410 -01- 219.0 Other Operating Supplies $1,000 101 - 41410 -01- 219.1 Food for Meals $1,000 101 - 41410 -01- 219.2 101 - 41410 -01- 321.0 Telephone Costs $800 101 - 41410 -01- 321.1 $800 101 - 41410 -01- 351.0 Legal Notices Publishing $80 101 - 41410 -01- 351.1 $80 101 - 41410 -01- 359.0 Other Printing & Binding Costs $200 101 - 41410 -01- 359.1 For Referendum $200 101 - 41410 -01- 359.2 101 - 41410 -01- 409.0 Other Contracted Repair & Main $2,600 101 - 41410 -01- 409.1 $2,600 101 - 41410 -01- 409.2 101 - 41410 -01- 439.0 Other Miscellaneous Charges $250 101 - 41410 -01- 439.1 Cleaning of Precincts $250 101 - 41410 -01- 439.2 ---------------------- PAGE TOTALS $14,019 $14,019 1991 Budget - $ 5,090 DEPARTMENT TOTALS $14,019 $14,019 Difference - $ 8,929 OVER 101 - 41520 -01- 394.3 $124,945 $124,945 1992 BUDGET WORKSHEETS FINANCE DEPARTMENT - 41520 - Page One 4th Run November 19, 1991 Object Requested Fund --------------------------------------------------------------------------------------------------------- Account # Obj # Description Amount Total Comments 101 - 41520 101.0 Salaries $101,245 101 - 41520 -02- 101.0 J. May, Fin Director(75%) $43,955 Goes to Midpoint 9/1/92 101 - 41520 -03- 101.0 J. Gilb, Acct -Asst F/D(75:) $28,198 Asst F/D 7/1/92 101 - 41520 -04- 101.0 D. Korpela, Accountant(O%) $0 101 - 41520 -05- 101.0 D. Werner, Dep Regstr(100:) $29,092 101 - 41520 -06- 101.0 Permanent PIT $0 1/2 Time($11.74 x 1040 Hrs) 101 - 41520 -07- 101.0 Cut above $12,208 101 - 41520 102.0 Full -Time Overtime $4,000 101 - 41520 102.1 Jane Gilb $3,000 101 - 41520 102.2 Denise Werner $1,000 101 - 41520 102.3 101 - 41520 -01- 201.0 Office Accessories $0 101 - 41520 -01- 201.1 101 - 41520 -01- 301.0 Auditing & Accounting Services $2,000 101 - 41520 -01- 301.1 Consulting Services $2,000 Non -Audit Services 101 -41520 -01- 301.2 101 - 41520 -01- 304.0 Legal Fees $500 101 - 41520 -01- 304.1 Miscellaneous Services $500 101 - 41520 -01- 304.2 101 - 41520 -01- 305.0 Medical & Dental Fees $0 101 - 41520 -01- 305.1 Physicals $0 Cut $500 101 - 41520 -01- 305.2 101 - 41520 -01- 319.0 Other Professional Services $1,000 101 - 41520 -01- 319.1 Springsted Consulting $1,000 General Consulting Services 101 - 41520 -01- 319.2 101 - 41520 -01- 331.0 Travel Expense $700 101 - 41520 -01- 331.1 Finance Director $500 Conventions and Seminars 101 - 41520 -01- 331.2 Staff $200 Seminars - Cut $200 101 - 41520 -01- 331.3 Cut $100 from F/D 101 - 41520 -01- 341.0 Employment Advertising $0 101 - 41520 -01- 341.1 Ads for Permanent P/T $0 Cut $500 101 - 41520 -01- 341.2 101 - 41520 -01- 391.0 P.C. Maintenance $6,000 101 - 41520 -01- 391.1 Micro System Maintenance $2,000 101 - 41520 -01- 391.2 Micro Software License $2,000 101 - 41520 -01- 391.3 Network Support $2,000 101 - 41520 -01- 391.4 101 - 41520 -01- 392.0 P.C. Accessories & Supplies $1,500 101 - 41520 -01- 392.1 Miscellaneous Supplies $1,500 101 - 41520 -01- 392.2 101 - 41520 -01- 393.0 P.C. Hardware Purchases $4,000 101 - 41520 -01- 393.1 Laser Printer $3,000 101 - 41520 -01- 393.2 2 Dot Matrix Printers $1,000 101 - 41520 -01- 394.0 P.C. Software Purchases $4,000 101 - 41520 -01- 394.1 Programs(DOS 5.0, others) $2,000 101 - 41520 -01- 394.2 Network Updates $2,000 101 - 41520 -01- 394.3 $124,945 $124,945 " 1992 BUDGET WORKSHEETS FINANCE DEPARTMENT - 41520 - Page Two 4th Run November 19, 1991 Object Requested Fund Account # Obi # Description- Amount Total Comments 101 - 41520 -01- 409.0 Other Contracted Repair & Main $250 101 - 41520 -01- 409.1 Cash Register Maint Contrct $250 101 - 41520 -01- 409.2 101 — 41520 -01- 433.0 Dues & Subscriptions $500 101 - 41520 -01- 433.1 MORA Annual Fees $100 101 - 41520 -01- 433.2 MGFOA - Finance Director $100 101 - 41520 -01- 433.3 MGFOA - Accountant $100 101 - 41520 -01- 433.4 GFOA - Finance Director $100 101 - 41520 -01- 433.5 Magazine Subscriptions $100 101 - 41520 -01- 433.6 101 - 41520 -01- 435.0 Books & Pamphlets $350 101 - 41520 -01- 435.1 Accounting Books $350 101 - 41520 -01- 435.2 101 - 41520 -01- 437.0 Conferences & Seminars $2,600 101 - 41520 -01- 437.1 MORA Conference(For Three) $300 101 - 41520 -01- 437.2 Computer Symposiums $400 101 - 41520 -01- 437.3 MGFOA Annual Conf - F/D $300 101 - 41520 -01— 437.4 Other Misc Seminars $400 101 - 41520 -01- 437.5 National Conference $1,200 Cut $400 101 - 41520 -01- 437.6 101 - 41520 -01- 439.0 Other Miscellaneous Charges $1,000 101 - 41520 -01- 439.1 Miscellaneous $1,000 101 - 41520 -01- 439.2 101 - 41520 -01- 570.0 Office Equipment Purchases $1,000 101 - 41520 -01- 570.1 Miscellaneous Purchases $1,000 101 - 41520 -01- 570.2 PAGE TOTALS $5,700 $5,700 1991 Budget - $146,732 DEPARTMENT TOTALS $130,645 $130,645 Difference - ($ 16,087) UNDER 1992 BUDGET WORKSHEETS GENERAL GOVERNMENT - 41810 - Page One 4th Run November 19, 1991 Object Requested ' t -Fund --------------------------------------------------------------------------------------------------------- Account # Obi # Description Amount Total Common s 101 - 41810 -01- 202.0 Duplicating & Copying $9,900 101 - 41810 -01- 202.1 Microfilming(30,000 Images) $900 101 - 41810 -01- 202.2 General Costs $9,000 101 - 41810 -01- 202.3 101 - 41810 -01- 203.0 Printed Forms & Paper $9,400 101 - 41810 -01- 203.1 General Purchases $4,000 101 - 41810 -01- 203.2 General Receipt Books(25) $600 101 - 41810 -01- 203.3 Purchase Orders(5,000) $700 101 - 41810 -01- 203.4 Payroll Checks(5,500) $900 101 - 41810 -01-203.5 A/P Checks(10,450) Meter Reading Cards(15,000) $2,000 $0 To be Paid by Utilities 101 - 101 - 41810 -01- 203.6 41810 -01- 203.7 Waterbill Statements(9,000) $0 To be Paid by Utilities 101 - 41810 -01- 203.8 Greenbar Computer(30 Boxes) $1,000 101 - 41810 -01- 203.9 8 1/2 x it Computr(6 Boxes) $200 101 - 41810 -01- 203.1 101 - 41810 -01- 204.0 Envelopes & Letterheads $6,100 101 - 41810 -01- 204.1 General Purchases $2,500 101 - 41810 -01- 204.2 A/P & Payroll(11,000) $800 101 - 41810 -01- 204.3 #10 Recyclable(20,000) $1,200 101 - 41810 -01- 204.4 10 x 13 Plain(500) $200 101 - 41810 -01- 204.5 10 x 13 1st Class(500) $200 101 - 41810 -01- 204.6 10 x 13 Plain City(2,500) $800 101 - 41810 -01- 204.7 10 x 15 1st Class(1,000) $400 101 - 41810 -01- 204.8 101 - 41810 -01- 208.0 Miscellaneous Supplies $6,000 101 - 41810 -01- 208.1 $6,000 101 - 41810 -01- 209.0 Other Office Supplies $19,000 101 - 41810 -01- 209.1 $19,000 101 - 41810 -01- 212.0 Motor Fuels $500 101 - 41810 -01- 212.1 $500 101 - 41810 -01- 221.0 Equipment Parts $1,000 101 - 41810 -01- 221.1 $1,000 101 - 41810 -01- 229.0 Other Maintenance Supplies $300 101 - 41810 -01- 229.1 $300 101 - 41810 -01- 242.0 Minor Equipment $1,000 101 - 41810 -01- 242.1 Folding Machine $500 101 - 41810 -01- 242.2 Slide Projector $500 101 - 41810 -01- 242.3 101 - 41810 -01- 301.0 Auditing & Accounting Services $20,000 Add Other Fund Costs-Admn Fees 101 - 41810 -01- 301.1 $20,000 101 - 41810 -01- 304.0 Legal Fees $15,000 101 - 41810 -01- 304.1 $15,000 101 - 41810 -01- 319.0 Other Professional Services $34,607 101 - 41810 -01- 319.1 Senior Center $6,000 $0 Moved to Storm Sewer 101 101 - 41810 -01- 319.2 - 41810 -01- 319.3 Vermillion Watershed Fire Relief Ass'n for 1992 $28,607 No Longer Levied For 101 - 41810 -01- 319.4 PAGE TOTALS $122,807 $122,807 1992 BUDGET WORKSHEETS GENERAL GOVERNMENT - 41810 Page Two 4th Run November 19, 1991 Object Requested Fund Account # Obi # Description Amount Total Comments 101 - 41810 -01- 321.0 Telephone Costs 101 - 41810 -01- 321.1 $20,000 101 - 41810 -01- 322.0 Postage Costs 101 - 41810 -01- 322.1 $11,000 101 - 41810 -01- 339.0 Other Transportation Expenses 101 - 41810 -01- 339.1 General Costs $1,500 101 - 41810 -01- 339.2 Lic Renewls, Emission Tests $1,000 101 - 41810 -01- 339.3 $20,000 $11,000 $2,500 ---------------------- PAGE TOTALS $33,500 $33,500 1991 Budget - $129,080 DEPARTMENT TOTALS $156,307 $156,307 Difference - $ 27,227 OVER 1992 BUDGET WORKSHEETS ' a PLANNING DEPARTMENT - 41910 - Page One 4th Run November 19, 1991 Object Requested Fund --------------------------------------------------------------------------------------------------------- Account # Obi # Description Amount Total Comments 101 - 41910 101.0 Salaries $91,054 101 - 41910 -02- 101.0- L. Freese, Planning Dir $54,609 101 - 41910 -03- 101.0 D. Quintus, Planning Sectry $36,445 101 - 41910 -04- 101.0 101 - 41910 102.0 Full-Time Overtime $1,500 101 - 41910 102.1 D. Quintus $1,500 Planning Comm Meetings Only 101 - 41910 102.2 101 - 41910 -99- 103.0 Part-Time Salaries $3,200 101 - 41910 -99- 103.1 Planning Commission $3,200 5 Members 0 $20/Meeting 101 - 41910 -99- 103.2 101 - 41910 -01- 205.0 Drafting Supplies $250 101 - 41910 -01- 205.1 $250 101 - 41910 -01- 212.0 Motor Fuels $400 101 - 41910 -01- 212.1 $400 For the Ford Tempo 101 - 41910 -01- 304.0 Legal Fees $2,000 101 - 41910 -01- 304.1 Contingencies $2,000 Legal Action & Unreimbsd Fees 101 - 41910 -01- 305.0 Medical & Dental Fees $0 101 - 41910 -01- 305.1 101 - 41910 -01- 319.0 Other Professional Services $6,000 101 - 41910 -01- 319.1 Planning Consultant $4,000 Assistance with Zoning Ord Rev 101 - 41910 -01- 319.2 Planning Intern $2,000 Part-Time Summer Help 101 - 41910 -01- 331.0 Travel Expense $1,000 101 - 41910 -01- 331.1 National Conference $750 Planning Director 101 - 41910 -01- 331.2 State & Local Workshops $150 Planning Staff 101 - 41910 -01- 331.3 Miscellaneous Expenses $100 Planning Commission 101 - 41910 -01- 351.0 Legal Notices Publishing $900 101 - 41910 -01- 351.1 $900 101 - 41910 -01- 394.0 P.C. Software Purchases $600 101 - 41910 -01- 394.1 Zoning/Project Management $600 101 - 41910 -01- 433.0 Dues & Subscriptions $650 101 - 41910 -01- 433.1 APA/AICP Membership $180 Planning Director 101 - 41910 -01- 433.2 URISA Membership $80 Planning Director 101 - 41910 -01- 433.3 Planners Advisory Service $300 101 - 41910 -01- 433.4 Zoning News $35 101 - 41910 -01- 433.5 APA Journal $40 101 - 41910 -01- 433.6 GIS Newsletter $15 101 - 41910 -01- 435.0 Books & Pamphlets $350 101 - 41910 -01- 435.1 $350 101 - 41910 -01- 437.0 Conferences & Seminars $1,200 101 - 41910 -01- 437.1 National Conference $450 Planning Director 101 - 41910 -01- 437.2 Secretarial Workshops $150 Planning Secretary 101 - 41910 -01- 437.3 Local Conferences/Seminars $300 Planning Staff 101 - 41910 -01- 437.4 Planning Commissnr Training $300 Planning Commissioners 101 - 41910 -01- 439.0 Other Miscellaneous Charges $200 101 - 41910 -01- 439.1 $200 ---------------------- PAGE TOTALS $109,304 $109,304 1991 Budget - $281,642 DEPARTMENT TOTALS $109,304 $109,304 Difference - ($172,338) UNDER 1992 BUDGET WORKSHEETS ' GOVERNMENT BUILDINGS - 41940 - Page One 4th Run November 19, 1991 Object Requested. Fund Account # Obi # --------------------------------------------------------------------------------------------------- Description Amount Total Comments 101 - 41940 -01- 223.0 Building Repair Supplies $6,000 101 - 41940 -01- 223.1 Floor Mats $1,200 101 - 41940 -01- 223.2 Repair Garage Doors $1,000 101 - 41940 -01- 223.3 Miscellaneous Bldg Repairs $2,500 101 - 41940 -01- 223.4 P.W. Lunch Room Vent $500 101 - 41940 -01- 223.5 Electrical Repairs $800 101 - 41940 -01- 223.6 101 - 41940 -01- 225.0 Landscaping Materials $1,500 101 - 41940 -01- 225.1 Timbers, etc. $500 101 - 41940 -01- 225.2 Trees & Shrubs $1,000 101 - 41940 -01- 225.3 101 - 41940 -01- 241.0 Small Tools $100 101 - 41940 -01- 241.1 $100 101 - 41940 -01- 242.0 Minor Equipment $100 101 - 41940 -01- 242.1 $100 101 - 41940 -01- 302.0 Architects' fees $500 101 - 41940 -01- 302.1 $500 101 - 41940 -01- 319.0 Other Professional Services $4,500 101 - 41940 -01- 319.1 Elevator Maintenance $1,000 101 - 41940 -01- 319.2 Heating/Cooling Maintenance $3,500 101 - 41940 -01- 319.3 Rug Cleaning Service Amount Needs to be Added 101 - 41940 -01- 319.4 101 - 41940 -01- 381.0 Electric Utilities $18,500 101 - 41940 -01- 381.1 $18,500 101 - 41940 -01- 383.0 Gas Utilities $12,000 101 - 41940 -01- 383.1 $12,000 101 - 41940 -01- 384.0 Refuse Disposal $7,000 101 - 41940 -01- 384.1 $7,000 Look at Help From Parks?? 101 - 41940 -01- 389.0 Other Utility Services $0 101 - 41940 -01- 389.1 101 - 41940 -01- 401.0 Contracted Building Repairs $500 101 - 41940 -01- 401.1 $500 101 - 41940 -01- 412.0 Building Rental $8,100 101 - 41940 -01- 412.1 U of M Storage $8,100 101 - 41940 -01- 412.2 101 - 41940 -01- 415.0 Other Equipment Rental $400 101 - 41940 -01- 415.1 Carpet Cleaner $400 101 - 41940 -01- 415.2 101 - 41940 -01- 439.0 Other Miscellaneous Charges $500 101 - 41940 -01- 439.1 $500 101 - 41940 -01- 439.2 ---------------------- PAGE TOTALS $59,700 $59,700 1991 Budget - $ 58,840 DEPARTMENT TOTALS $59,700 $59,700 Difference - $ 860 OVER 1992 BUDGET WORKSHEETS POLICE DEPARTMENT - 42110 - Page One 4th Run November 19, 1991 Object Requested Fund Account # Obi # Description Amount Total Comments --------------- --------------------------------------------------------------------------------------- 101 - 42110 101.0 Salaries $602,817 101 - 42110 -02- 101.0 L. Knutsen, Police Chief $64,334 101 - 42110 -03- 101.0 D. Kuhns, Lieutenant $55,479 101 - 42110 -04- 101.0 J. Ericson, Team Sergeant $51,046 101 - 42110 -05- 101.0 J. O'Leary, Team Sergeant $51,287 101 - 42110 -06- 101.0 B. Burkhalter, Patrolman $48,124 101 - 42110 -07- 101.0 G. Thorstad, Patrolman $42,292 101 - 42110 -08- 101.0 W. O'Donnell, Patrolman $49,920 101 - 42110 -09- 101.0 M. Robideau,'Patrolman $51,141 101 - 42110 -10- 101.0 J. Sommers, Patrolman $50,239 101 - 42110 -11- 101.0 B. Weatherford, Patrolman $49,920 101 - 42110 -12- 101.0 C. Hoyt, Patrolman $41,058 101 - 42110 -20- 101.0 D. Marthaler, Admin Asst $37,583 101 - 42110 -21- 103.0 J. Driscoll, P/T Secretary $10,394 101 - 42110 - - 101.0 101 - 42110 -01- 207.0 Training & Instructnl Supplies $500 101 - 42110 -01- 207.1 Ammunition $500 $4,000 Moved to 437 101 - 42110 -01- 207.2 101 - 42110 -01- 209.0 Other Office Supplies $1,500 101 - 42110 -01- 209.1 $1,500 101 - 42110 -01- 209.2 101 - 42110 -01-212.0 Motor Fuels $13,000 101 - 42110 -01- 212.1 $13,000 101 - 42110 -01- 212.2 101 - 42110 -01- 213.0 Lubricants & Additives $200 101 - 42110 -01- 213.1 $200 101 - 42110 -01- 213.2 101 - 42110 -01- 219.0 Other Operating Supplies $250 101 - 42110 -01- 219.1 $250 101 - 42110 -01- 219.2 101 - 42110 -01- 221.0 Equipment Parts $4,000 101 - 42110 -01- 221.1 $4,000 101 - 42110 -01- 221.2 101 - 42110 -01- 222.0 Tires $1,500 101 -42110 -01- 222.1 $1,500 101 - 42110 -01- 222.2 101 - 42110 -01- 241.0 Small Tools $150 101 - 42110 -01- 241.1 $150 101 - 42110 -01- 241.2 101 - 42110 -01- 304.0 Legal Fees $35,000 101 - 42110 -01- 304.1 $35,000 101 - 42110 -01- 304.2 101 - 42110 -01- 305.0 Medical & Dental Fees $1,000 101 - 42110 -01- 305.1 $1,000 101 - 42110 -01- 305.2 $659,917 $659,917 1992 BUDGET WORKSHEETS POLICE DEPARTMENT - 42110 - Page Two 4th Run November 19, 1991 Object Requested Fund Account # Obj # Description -Amount Total Comments 101 - 42110 -01- 319.0 Other Professional Services $27,250 101 - 42110 -01- 319.1 Dispatch Service $27,000 101 - 42110 -01- 319.2 Miscellaneous $250 101 - 42110 -01- 319.3 101 - 42110 -01- 321.0 Telephone Costs $3,050 101 - 42110 -01- 321.1 Cellular Phone Bills $2,400 6 Phones 101 - 42110 -01- 321.2 E.O.C. Standby Lines $650 101 - 42110 -01- 321.3 101 - 42110 -01- 323.0 Radio Units $2,500 101 - 42110 -01- 323.1 Repair & Replacement $2,500 101 - 42110 -01- 323.2 101 - 42110 -01- 331.0 Travel Expense $800 101 - 42110 -01- 331.1 $800 101 - 42110 -01- 331.2 101 - 42110 -01- 391.0 P.C. Maintenance $250 101 - 42110 -01- 391.1 $250 101 - 42110 -01- 391.2 101 - 42110 -01- 396.0 Computer Maintenance $8,800 101 - 42110 -01- 396.1 $8,800 101 - 42110 -01- 396.2 101 - 42110 -01- 397.0 Computer Accessories & Supply $4,000 101 - 42110 -01- 397.1 $4,000 101 - 42110 -01- 397.2 101 - 42110 -01- 409.0 Other Contracted Repair & Main $1,500 101 - 42110 -01- 409.1 $1,500 101 - 42110 -01- 409.2 101 - 42110 -01- 415.0 Other Equipment Rental $12,000 101 - 42110 -01- 415.1 Animal Warden $6,700 101 - 42110 -01- 415.2 Animal Care, Shamrock, etc. $5,300 Includes Insurance for Warden 101 - 42110 -01- 415.3 101 - 42110 -01- 433.0 Dues & Subscriptions $300 101 - 42110 -01- 433.1 $300 101 - 42110 -01- 433.2 101 - 42110 -01- 435.0 Books & Pamphlets $250 101 - 42110 -01- 435.1 D.A.R.E. $0 Cut $900 101 - 42110 -01- 435.2 Miscellaneous $250 101 - 42110 -Ol- 435.3 101 - 42110 -01- 436.0 Towing Charges $200 101 - 42110 -01- 436.1 $200 101 - 42110 -01- 437.0 Conferences & Seminars $4,750 101 - 42110 -01- 437.1 Miscellaneous $750 101 - 42110 -01- 437.2 Officer Training Costs $4,000 Moved from 207 101 - 42110 -01- 437.3 ---------------------- PAGE TOTALS $65,650 $65,650 1991 Budget - $658,713 DEPARTMENT TOTALS $725,567 $725,567 Difference - $ 66,854 OVER 1992 BUDGET WORKSHEETS FIRE DEPARTMENT - 42210 - Page One 4th Run November 19, 1991 Object Requested Fund Account # Obj # Description Amount Total Comments 101 - 42210 103.0 Salaries $118,103 101 - 42210 -02- 103.0 fire Calls, Training, etc. $99,060 101 - 42210 -03- 103.0 George Lundy, Fire Marshal $19,043 101 - 42210 - - 103.0 101 - 42210 -01- 202.0 Duplicating & Copying $100 101 - 42210 -01- 202.1 Xerox Supplies $100 101 - 42210 -01- 202.2 101 - 42210 -01- 204.0 Envelopes & Letterheads $100 101 - 42210 -01- 204.1 $100 101 - 42210 -01- 211.0 Cleaning Supplies $300 101 - 42210 -01- 211.1 Vehicle Cleaning $300 101 - 42210 -01- 211.2 101 - 42210 -01- 212.0 Motor Fuels $1,700 101 - 42210 -01- 212.1 $1,700 101 - 42210 -01- 212.2 101 - 42210 -01- 218.0 Fire Department Clothing $2,700 101 - 42210 -01- 218.1 2 Coats $700 101 - 42210 -01- 218.2 5 Pairs of Pants $1,200 101 - 42210 -01- 218.3 5 Pairs of Boots $400 101 - 42210 -01- 218.4 Other $400 Cut $300 101 - 42210 -01- 218.5 101 - 42210 -01- 219.0 Other Operating Supplies $300 101 - 42210 -01- 219.1 Medical Supplies $300 101 - 42210 -01- 219.2 101 - 42210 -01- 221.0 Equipment Parts $3,500 101 - 42210 -01- 221.1 Emergency Repairs $3,000 101 - 42210 -01- 221.2 Yearly Maintenance $500 101 - 42210 -01- 221.3 101 - 42210 -01- 229.0 Other Maintenance Supplies $850 101 - 42210 -01- 229.1 Outside Mechanic $850 101 - 42210 -01- 229.2 101 - 42210 -01- 230.0 Equipment Repair Materials $750 101 - 42210 -01- 230.1 Non -Vehicle Repairs $750 101 - 42210 -01- 230.2 101 - 42210 -01- 241.0 Small Tools $600 101 - 42210 -01- 241.1 Mechanic Tools $150 101 - 42210 -01- 241.2 Garden Hose $200 101 - 42210 -01- 241.3 Rescue Tools $150 101 - 42210 -01- 241.4 Axes, Shovels, etc. $100 101 - 42210 -01- 241.5 101 - 42210 -01- 305.0 Medical & Dental Fees $3,000 101 - 42210 -01- 305.1 Annual Physicals $2,500 101 - 42210 -01- 305.2 Emergency Checkups $500 101 - 42210 -01- 305.3 101 - 42210 -01- 306.0 Personnel Testing & Recruitmnt $3,000 101 - 42210 -01- 306.1 5 New Fire Fighters $3,000 101 - 42210 -01- 306.2 $135,003 $135,003 ' 1992 BUDGET WORKSHEETS FIRE DEPARTMENT - 42210 - Page Two 4th Run November 19, 1"l Object Requested Fund Account # Obj # Description Amount Total Comments -------------------------------------------------------------------------------------------------------- 101 - 42210 -01- 308.0 Instructors' Fees 101 - 42210 -01- 308.1 FFI 101 - 42210 -01- 308.2 First Responder 101 - 42210 -01- 308.3 Respond Refresher 101 - 42210 -01- 308.4 101 - 42210 -01- 310.0 Testing Services 101 - 42210 -01- 310.1 Aerial Truck & Pumpers 101 - 42210 -01- 310.2 101 - 42210 -01- 313.0 Temporary Service Fees 101 - 42210 -01- 313.1 SCBA Compressor 101 - 42210 -01- 313.2 101 - 42210 -01- 319.0 Other Professional Services 101 - 42210 -01- 319.1 Haz Materials Training 101 - 42210 -01- 319.2 101 - 42210 -01- 321.0 Telephone Costs 101 - 42210 -01- 321.1 Cellular Bills(3 Phones) 101 - 42210 -01- 321.2 101 - 42210 -01- 322.0 Postage Costs 101 - 42210 -01- 322.1 101 - 42210 -01- 322.2 101 - 42210 -01- 323.0 Radio Units 101 - 42210 -01- 323.1 Mobile Radio 101 - 42210 -01- 323.2 Hand Held Radio 101 - 42210 -01- 323.3 101 - 42210 -01- 329.0 Other Communication Costs 101 -42210 -01- 329.1 Pager Repairs 101 - 42210 -01- 329.2 Hand Held Radio Repairs 101 - 42210 -01- 329.3 Mobile Radio Repairs 101 - 42210 -01- 329.4 101 - 42210 -01- 331.0 Travel Expense 101 - 42210 -01- 331.1 Chief's Conference 101 - 42210 -01- 331.2 State Convention 101 - 42210 -01- 331.3 Sectional Schools 101 - 42210 -01- 331.4 National Conference 101 - 42210 -01- 331.5 101 - 42210 -01- 433.0 Dues & Subscriptions 101 42210 -01- 433.1 Magazines 101 - 42210 -01- 433.2 VFBA Ins 101 - 42210 -01- 433.3 State Fire 101 - 42210 -01- 433.4 State Chiefs 101 - 42210 -01- 433.5 DCFC 101 - 42210 -01- 433.6 WAKOTA 101 - 42210 -01- 433.7 Consort 101 - 42210 -01- 433.8 101 - 42210 -01- 433.9 ---------------------- $8,900 $8,900 $1,900 $1,000 $500 $400 $1,000 $1,000 $250 $250 $1,000 $1,000 Cut $400 $200 $200 $50 $50 $1,600 $1,000 $600 $1,000 $600 $200 $200 $1,500 $400 $1,000 $99 Cut $300 $1 $400 $20 $175 $35 $75 $25 $25 $45 ` 1992 BUDGET WORKSHEETS FIRE DEPARTMENT - 42210 - Page Three 4th Run November 19, 1991 Object Requested Fund ----------------------------------------------------------------------------------- Account I Obi # Description Amount Total Comments 101 - 42210 -01- 437.0 Conferences & Seminars $800 101 - 42210 -01- 437.1 State Fire Conference $240 101 - 42210 -01-437.2 State Chiefs Conference $200 101 - 42210 -01- 437.3 National Conference $1 101 - 42210 -01- 437.4 Vo -Tech $100 101 - 42210 -01- 437.5 Sectional $259 101 - 42210 -01- 437.6 101 - 42210 -01-439.0 Other Miscellaneous Charges $2,650 101 - 42210 -01- 439.1 Food $180 101 - 42210 -01- 439.2 Oxygen $150 101 — 42210 -01- 439.3 Extinguisher $250 101 - 42210 -01- 439.4 Plaques $150 101 - 42210 -01- 439.5 Set Up $500 101 - 42210 -01- 439.6 Paint $50 Cut $450 101 - 42210 -01- 439.7 Other $1,370 101 - 42210 -01- 439.8 101 - 42210 -01- 580.0 Other Equipment Purchases $6,680 101 - 42210 -01- 580.1 Pagers $3,079 101 - 42210 -01- 580.2 Hose $2,000 101 - 42210 -01- 580.3 Nozzles $250 101 - 42210 -01- 580.4 Hose Test $1 Cut $2,499 101 - 42210 -01- 580.5 Other $1,350 101 - 42210 -01- 580.6 PAGE TOTALS $10,130 $10,130 1991 Budget -.$154,033 DEPARTMENT TOTALS $154,033 $154,033 Difference - $ 0 101 - 43100 -01- 221.2 PAGE TOTALS $552,143 $552,143 1992 BUDGET WORKSHEETS ` 4 PUBLIC WORKS/BUILDING/ENGINEERING - 43100 - Page One 4th Run November 19, 1991 Object Requested Fund Account # Obi # Description Amount Total_ Comments 101 - 43100 101.0 Salaries $455,523 101 - 43100 -02- 101.0 R. Wasmund, P/W Director $31,031 101 - 43100 -03- 101.0 M. Widstrom, P/W Foreman $52,974 101 - 43100 -04- 101.0 Ass't P.W. Dir/Engineer $46,785 101 - 43100 -05- 101.0 B. Bailey, Engineer Tech $37,135 101 - 43100 -07- 101.0 P. Heimkes, Bldg Inspector $40,639 101 - 43100 -09- 101.0 M. Stoffel, Bldg Secretary $27,895 101 - 43100 -10- 101.0 R. Barfknecht, Maint II $36,183 101 - 43100 -11- 101.0 D. Jerde, Maint I $30,114 101 - 43100 -12- 101.0 E. Day, Mech I $26,240 101 - 43100 -13- 101.0 D. Stauffer, Maint I $25,881 101 - 43100 -15- 101.0 D. Sandstrom, Mech III $37,865 101 - 43100 -16-101.0 J. Fremming, Maint I $25,881 101 - 43100 -17- 101.0 Maintenance III $36,900 101 - 43100 101.0 101 - 43100 102.0 Full -Time Overtime $21,600 101 - 43100 102.1 $21,600 101 - 43100 102.2 101 - 43100 -99- 103.0 Part -Time Salaries $25,970 101 - 43100 -99- 103.1 Engineering Intern $16,320 $8.50/hr for 12 Months 101 - 43100 -99- 103.2 P/T Maintenance $9,650 3 Temps 0 $6/hr for 67 Days 101 - 43100 -99- 103.3 101 - 43100 -01- 203.0 Printed Forms & Paper $650 101 - 43100 -01- 203.1 Inspection & Permit Forms $650 101 - 43100 -01- 203.2 101 - 43100 -01- 205.0 Drafting Supplies $1,200 101 - 43100 -01- 205.1 Copy Materials $800 101 - 43100 -01- 205.2 Miscellaneous $400 101 - 43100 -01- 205.3 101 - 43100 -01-209.0 Other Office Supplies $1,000 101 - 43100 -01- 209.1 $1,000 101 - 43100 -01- 209.2 101 - 43100 -01- 211.0 Cleaning Supplies $200 101 - 43100 -01- 211.1 Shop, Vehicle & Equipment $200 101 - 43100 -01- 211.2 101 - 43100 -01- 212.0 Motor Fuels $16,000 101 - 43100 -01- 212.1 $16,000 101 - 43100 -01- 212.2 101 - 43100 -01- 213.0 Lubricants & Additives $3,000 101 - 43100 -01- 213.1 $3,000 101 - 43100 -01- 213.2 101 - 43100 -01- 215.0 Shop Materials $7,000 101 - 43100 -01- 215.1 Nails, Belts, Paint, etc. $7,000 101 - 43100 -01- 215.2 101 - 43100 -01- 221.0 Equipment Parts $20,000 101 - 43100 -01- 221.1 $20,000 101 - 43100 -01- 221.2 PAGE TOTALS $552,143 $552,143 101 - 43100 -01- 384.2 $51,950 $51,950 1992 BUDGET WORKSHEETS PUBLIC WORKS/BUILDING/ENGINEERING - 43100 - Page Two 4th Run November 19, 1991 Object Requested Fund --------------------------------------------------------------------------------------------------------- Account # Obi # Description Amount Total Comments 101 - 43100 -01- 222.0 Tires $2,000 101 - 43100 -01- 222.1 $2,000 101 - 43100 -01- 222.2 101 - 43100 -01- 241.0 Small Tools $2,000 101 - 43100 -01- 241.1 $2,000 101 - 43100 -01- 241.2 101 - 43100 -01- 242.0 Minor Equipment $5,000 101 - 43100 -01- 242.1 $5,000 101 - 43100 -01- 242.2 101 - 43100 -01- 303.0 Engineering Fees $5,000 101 - 43100 -01- 303.1 Gen'l Non -Project Related $5,000 Added Engineer on Staff 101 - 43100 -01- 303.2 101 - 43100 -01- 304.0 Legal Fees $2,000 101 - 43100 -01- 304.1 Gen'l Non -Project Related $2,000 101 - 43100 -01- 304.2 101 - 43100 -01- 305.0 Medical & Dental Fees $700 101 - 43100 -01- 305.1 Employment Physicals $700 101 - 43100 -01- 305.2 101 - 43100 -01- 312.0 Contract Inspection Fees $28,800 101 - 43100 -01- 312.1 $15/hr for 12 Months $28,800 101 - 43100 -01- 312.2 101 - 43100 -01- 323.0 Radio Units $2,000 101 - 43100 -01- 323.1 Replace Units $1,000 101 - 43100 -01- 323.2 Repair Units $1,000 101 - 43100 -01- 323.3 101 - 43100 -01- 329.0 Other Communication Costs $900 101 - 43100 -01- 329.1 Cellular Phone Monthly Chgs $900 2 @ $75/month x 12 Months 101 - 43100 -01- 329.2 101 - 43100 -01- 331.0 Travel Expense $1,200 101 - 43100 -01- 331.1 APWA, ICBO, Air Lodging $1,200 101 - 43100 -01- 331.2 101 - 43100 -01- 331.3 101 - 43100 -01- 331.4 101 - 43100 -01- 339.0 Other Transportation Expenses $50 101 - 43100 -01- 339.1 Personal Vehicle Mileage $50 101 - 43100 -01- 339.2 101 - 43100 -01- 341.0 Employment Advertising $1,000 101 - 43100 -01- 341.1 Maint Position & P/T'ers $1,000 101 - 43100 -01- 341.2 101 - 43100 -01- 349.0 Other Advertising $300 101 - 43100 -01- 349.1 Misc Legals, Equip Ads, etc $300 101 - 43100 -01- 349.2 101 - 43100 -01- 384.0 Refuse Disposal $1,000 101 - 43100 -01- 384.1 Hazardous Waste $1,000 101 - 43100 -01- 384.2 $51,950 $51,950 r 1992 BUDGET WORKSHEETS PUBLIC WORKS/BUILDING/ENGINEERING - 43100 - Page Three 4th Run November 19, 1991 Object Requested Fund Account # Obj # Description Amount" Total Comments ---------------------------------------------------------------------------------- 101 - 43100 -01- 391.0 P.C. Maintenance $500 101 - 43100 -01- 391.1 S/W Service Agreement $500 101 - 43100 -01- 391.2 101 - 43100 -01- 392.0 P.C. Accessories & Supplies $500 101 - 43100 -01- 392.1 Printr Enclosre, New Printr $500 101 - 43100 -01- 392.2 101 - 43100 -01- 394.0 P.C. Software Purchases $3,000 101 - 43100 -01- 394.1 Building Permit Update $3,000 101 - 43100 -01- 394.2 101 - 43100 -01- 404.0 Contracted Mach & Equip Repair $1,800 101 - 43100 -01- 404.1 $1,800 101 - 43100 -01- 404.2 101 - 43100 -01- 409.0 Other Contracted Repair & Main $8,000 101 - 43100 -01- 409.1 $8,000 101 - 43100 -01- 409.2 101 - 43100 -01- 413.0 Office Equipment Rental $1,000 101 - 43100 -01- 413.1 $1,000 101 - 43100 -01- 413.2 101 - 43100 -01- 415.0 Other Equipment Rental $1,000 101 - 43100 -01- 415.1 Large Hoe, Loader & Truck $1,000 101 - 43100 -01- 415.2 101 - 43100 -01- 416.0 Machinery Rental $1,000 101 - 43100 -01- 416.1 Miscellaneous $1,000 101 - 43100 -01- 416.2 101 - 43100 -01- 433.0 Dues & Subscriptions $700 101 - 43100 -01- 433.1 APWA, ICBG, IAPMO, Lake $700 101 - 43100 -01- 433.2 Country, North Star, Misc 101 - 43100 -01- 433.3 101 - 43100 -01- 435.0 Books & Pamphlets $300 101 - 43100 -01- 435.1 Storm Sewer Info, ISTS Info $300 101 - 43100 -01- 435.2 101 - 43100 -01- 437.0 Conferences & Seminars $1,000 101 - 43100 -01- 437.1 Annual Schools, ICBG, ABM, $1,000 101 - 43100 -01- 437.2 Water School, Computer 101 - 43100 -01- 437.3 iraining, Misc Seminars 101 - 43100 -01- 437.4 101 - 43100 -01- 570.0 Office Equipment Purchases $1,000 101 - 43100 -01- 570.1 File Cabinets, Secrty Chair $500 101 - 43100 -01- 570.2 Blue Line Printer $500 101 - 43100 -01- 570.3 ---------------------- PAGE TOTALS 619,800 $19,800 1991 Budget - s456,679 DEPARTMENT TOTALS $623,893 $623,893 Difference $167,214 OVER s 1992 BUDGET WORKSHEETS PAVED STREETS - 43121 - Page One 4th Run November 19, 1991 Object Requested Fund Account # Obi # Description Amount Total Comments 101 - 43121 -01- 224.0 Street Maintenance Materials $27,600 101 - 43121 -01- 224.1 Bituminous Patching $24,000 101 - 43121 -01- 224.2 Striping, Culverts, etc. $2,600 Castings, Riprap 101 - 43121 -01- 224.3 Gravel Shouldering $1,000 101 - 43121 -01- 224.4 101 - 43121 -01- 225.0 Landscaping Materials $2,500 101 - 43121 -01- 225.1 Timbers, Trees, Shrubs, etc $2,500 Sod, Seed 101 - 43121 -01- 225.2 101 - 43121 -01- 242.0 Minor Equipment $2,500 101 - 43121 -01- 242.1 Paint Sprayer $2,500 101 - 43121 -01- 242.2 101 - 43121 -01- 303.0 Engineering Fees $1,000 101 - 43121 -01- 303.1 Pavement Management Update $1,000 101 - 43121 -01- 303.2 101 - 43121 -01- 310.0 Testing Services $1,000 101 - 43121 -01- 310.1 Pavement Management Study $1,000 101 - 43121 -01- 310.2 101 - 43121 -01- 319.0 Other Professional Services $15,000 101 - 43121 -01- 319.1 Seal Coating $10,000 Cut Back Program 101 - 43121 -01- 319.2 Traffic Markings $5,000 Contracted Markings 101 - 43121 -01- 319.3 $0 Sidewalk & C&G Repair to CIP 101 - 43121 -01- 384.0 Refuse Disposal $3,000 101 - 43121 -01- 384.1 Hazardous Waste Disposal $2,000 101 - 43121 -01- 384.2 Roadside Garbage $1,000 101 - 43121 -01- 384.3 101 - 43121 -01- 415.0 Other Equipment Rental $2,000 101 - 43121 -01- 415.1 Milling Mach, Misc Equip $2,000 101 - 43121 -01- 415.2 101 - 43121 -01- 439.0 Other Miscellaneous Charges $500 101 - 43121 -01- 439.1 $500 101 - 43121 -01- 439.2 ---------------------- PAGE TOTALS $55,100 $55,100 1991 Budget - $ 83,400 DEPARTMENT TOTALS $55,100 $55,100 Difference - $ 28,300 UNDER 1992 BUDGET WORKSHEETS UNPAVED STREETS - 43122 Page One 4th Run November 19, 1991 Object Requested Fund Account # Obi # Description Amount Total Comments --------------------------------------------------------------------------------------- 101 - 43122 -01- 224.0 Street Maintenance Materials $9,440 101 - 43122 -01- 224.1 Gravel Repairs $8,000 Cut Chloride -Bill Properties?? 101 - 43122 -01- 224.2 Storm Sewer Materials $1,000 101 - 43122 -01- 224.3 101 - 43122 -01- 225.0 landscaping Materials $2,500 101 - 43122 -01- 225.1 Sod, Seed, Shrubs, etc. $2,500 Ditch Repairs 101 - 43122 -01- 225.2 101 - 43122 -01- 384.0 Refuse Disposal $2,600 101 - 43122 -01- 384.1 Hazardous Waste & Roadside $2,600 101 —43122 -01- 384.2 101 - 43122 -01- 415.0 Other Equipment Rental $1,000 101 - 43122 -01- 415.1 Specialized Equipment $1,000 101 - 43122 -01- 415.2 101 - 43122 -01- 439.0 Other Miscellaneous Charges $500 101 - 43122 -01- 439.1 $500 101 - 43122 -01- 439.2 ---------------------- PAGE TOTALS $15,600 $15,600 1991 Budget - $ 33,600 DEPARTMENT TOTALS 615,600 $15,600 Difference - $ 18,000 UNDER 1992 BUDGET WORKSHEETS • ICE & SNOW REMOVAL - 43125 - Page One 4th Run November 19, 1991 Object Requested Fund --------------------------------------------------------------------------------------------------------- Account # Obi # Description Amount Total Comments 101 - 43125 -01- 216.0 Chemical & Chemical Products $7,800 101 — 43125 -01- 216.1 Salt(Approx 300 Tons) $7,800 101 - 43125 -01- 216.2 101 - 43125 -01- 224.0 Street Maintenance Materials $1,200 101 - 43125 -01- 224.1 Sand $1,200 101 - 43125 -01- 224.2 101 - 43125 -01- 230.0 Equipment Repair Materials $1,000 101 - 43125 -01- 230.1 Plow, Sander, Hydraulic Pts $1,000 101 - 43125 -01- 230.2 101 - 43125 -01— 415.0 Other Equipment Rental $2,880 101 - 43125 -01- 415.1 2 Trucks $2,880 2 x 6 hrs x $40/hr x b Times 101 - 43125 -01- 415.2 101 - 43125 -01- 439.0 Other Miscellaneous Charges $500 101 - 43125 -01- 439.1 $500 101 - 43125 -01- 439.2 ---------------------- PAGE TOTALS $13,380 $13,380 1991 Budget - $ 12,980 DEPARTMENT TOTALS $13,380 $13,380 Difference - s 400 OVER 1992 BUDGET WORKSHEETS STREET LIGHTING/SIRENS - 43160 - Page One 4th Run November 19, 1991 Object Requested Fund Account # Obj # Description Amount Total Comments --------------------------------------------------------------------------------------------------------- 101 - 43160 -01 227.0 Utility System Maint Supplies $800 101 - 43160 -01- 227.1 Bulb Replacement $800 101 - 43160 -01- 227.2 101 - 43160 -01- 381.0 Electric Utilities $44,000 101 - 43160 -01- 381.1 $44,000 +10: -More Lights & Rate Incr 101 - 43160 -01- 381.2 101 - 43160 -01- 409.0 Other Contracted Repair & Main $2,000 101 - 43160 -01- 409.1 Decorative Lights on 145th $0 Paid by Port Authority 101 - 43160 -01- 409.2 Miscellaneous Repairs $2,000 101 - 43160 -01- 409.3 101 - 43160 -01- 439.0 Other Miscellaneous Charges $100 101 - 43160 -01- 439.1 $100 101 - 43160 -01- 439.2 ---------------------- PAGE TOTALS $46,900 $46,900 1991 Budget - $ 44,400 DEPARTMENT TOTALS $46,900 $46,900 Difference - $ 2,500 OVER ---------------------- 1992 BUDGET WORKSHEETS • SIGNAL LIGHTS & SIGNS - 43170 - Page One 4th Run November 19, 1991 Object Requested Fund Account # Obj # Description Amount Total Comments --------------------------------------------------------------------------------------------------------- 101 - 43170 -01- 226.0 Sign Repair Materials $3,000 101 - 43170 -01- 226.1 New Sign Inventory & Replcm $2,000 101 - 43170 -01- 226.2 Street ID Signs $1,000 101 - 43170 -01- 226.3 101 - 43170 -01- 227.0 Utility System Maint Supplies $500 101 - 43170 -01- 227.1 Bulbs, Lenses, Signs, etc. $500 101 - 43170 -01- 227.2 101 - 43170 -01- 381.0 Electric Utilities $2,200 101 - 43170 -01- 381.1 $2,200 New Signal & Rate Increase 101 - 43170 -01- 381.2 101 - 43170 -01- 409.0 Other Contracted Repair & Main $500 101 - 43170 -01- 409.1 $500 101 - 43170 -01- 409.2 101 - 43170 -01- 439.0 Other Miscellaneous Charges $100 101 - 43170 -01- 439.1 $100 101 - 43170 -01- 439.2 PAGE TOTALS $6,300 $6,300 1991 Budget - $ 5,100 DEPARTMENT TOTALS $6,300 $6,300 Difference $ 1,200 OVER r 1992 BUDGET WORKSHEETS PARK & REC DEPARTMENT - 45100 - Page One • 4th Run November 19, 1991 Object Requested Fund Account # Obi # Description Amount Total Comments --------------------------------------------------------------------------------------------------------- 101 - 45100 101.0 Salaries 101 - 45100 -02- 101.0 D. Bechtold, P & R Director $58,252 101 - 45100 -03- 101.0 R. Cook, P & R Foreman $54,332 101 - 45100 -04- 101.0 L. Jost, P & R Admin Asst $41,676 101 - 45100 -05- 101.0 J. Mollman, Prog Director $26,438 101 - 45100 -10- 101.0 C. Dahnke, Maint I $30,371 101 - 45100 -11- 101.0 M. Joosten, Maint II $36,652 101 - 45100 -12- 101.0 S. Strese, Maint III $41,295 101 - 45100 -13- 101.0 J. Koslowski, Maint II $33,981 101 - 45100 - - 101.0 101 - 45100 102.0 Full -Time Overtime 101 - 45100 102.1 $5,200 101 - 45100 102.2 101 - 45100 103.0 Part -Time Salaries 101 - 45100 -83- 103.1 Playground Salaries $8,000 101 - 45100 -94- 103.1 Warming House Attendants $6,840 101 - 45100 -97- 103.1 Assistant Program Director $6,500 101 - 45100 -97- 103.2 General Clerical $5,000 101 - 45100 -98- 103.1 Parks Maintenance $15,000 101 - 45100 -99- 103.1 P & R Commission Members $3,500 101 - 45100 - - 103.1 101 - 45100 - - 103.1 101 - 45100 113.0 Out of Class Pay 101 - 45100 113.1 For F/T Maintenance $1,400 101 - 45100 113.2 101 - 45100 -01- 205.0 Drafting Supplies 101 - 45100 -01- 205.1 $1,500 101 - 45100 -01- 205.2 101 - 45100 -01- 207.0 Training & Instructnl Supplies 101 - 45100 -01- 207.1 Videos, Books, etc. $300 101 - 45100 -01- 207.2 Machine Operation Guides $75 101 - 45100 -01- 207.3 Maintenance Guides $75 101 - 45100 -01- 207.4 School Tuition 101 - 45100 -01- 207.5 101 - 45100 -01- 209.0 Other Office Supplies 101 - 45100 -01- 209.1 $250 101 - 45100 -01- 209.2 101 - 45100 -01- 212.0 Motor Fuels 101 - 45100 -01- 212.1 Park Trucks, Vans & Cars $250 101 - 45100 -01- 212.2 Lawn Mowers & Turf Equip 101 - 45100 -01- 212.3 Park Maintenance Equip 101 - 45100 -01- 212.4 101 - 45100 -01- 215.0 Shop Materials 101 - 45100 -01- 215.1 Seed, Sod, etc. $2,500 101 -45100 -01- 215.2 Red Rock, Sand, Gravel, etc $1,500 101 - 45100 -01- 215.3 Misc Equipment & Supplies $1,000 101 - 45100 -01- 215.4 $322,997 $5,200 $44,840 $1,400 $1,500 $450 $250 $250 $5,000 $381,887 $381,887 5 @ $3,000 Each Moved $300 to 437 Usually $4,000 1992 BUDGET WORKSHEETS PARK & REC DEPARTMENT - 45100 - Page Two 4th Run November 19, 1991 Object Requested Fund Account # Obi # Description Amount Total Comments --------------------------------------------------------------------------------------------------------- 101 - 45100 -01- 216.0 Chemical & Chemical Products $5,000 101 - 45100 -01- 216.1 Herbicide $1,000 101 - 45100 -01- 216.2 Fertilizer $4,000 101 - 45100 -01- 216.3 101 - 45100 -01- 219.0 Other Operating Supplies $2,200 101 - 45100 -01- 219.1 Arts & Crafts Supplies $1,200 Recreation Programs 101 - 45100 -01- 219.2 Brushes, Brooms, etc. $500 101 - 45100 -01- 219.3 Recorders/Radios, etc. $500 101 - 45100 -01- 219.4 101 - 45100 -01- 221.0 Equipment Parts $6,500 101 - 45100 -01- 221.1 Fence Repair(Non-landscape) $1,500 101 - 45100 -01- 221.2 Lighting Repairs $2,000 101 - 45100 -01- 221.3 Irrig Repair(Non-Contract) $2,000 101 - 45100 -01- 221.4 Misc/Split Rail, etc. $1,000 101 - 45100 -01- 221.5 101 - 45100 -01- 223.0 Building Repair Supplies $4,500 101 - 45100 -01- 223.1 Paint, Brushes, Rollers,etc $1,000 101 - 45100 -01- 223.2 Shingles, Boards, etc. $2,000 101 - 45100 -01- 223.3 Miscellaneous $1,500 101 - 45100 -01- 223.4 101 - 45100 -01- 225.0 Landscaping Materials $6,000 101 - 45100 -01- 225.1 Trees, Shrubs, Sod, etc. $2,000 101 - 45100 -01- 225.2 Timbers, Fence, etc. $2,500 101 - 45100 -01- 225.3 Seal Coating(Court in Chip) $1,500 101 - 45100 -01- 225.4 101 - 45100 -01- 226.0 Sign Repair Materials $500 101 - 45100 -01- 226.1 $500 101 - 45100 -01- 226.2 101 - 45100 -01- 229.0 Other Maintenance Supplies $2,500 101 - 45100 -01- 229.1 Nets, Poles, Bases, etc. $2,000 101 - 45100 -01- 229.2 Miscellaneous $500 101 - 45100 -01- 229.3 101 - 45100 -01- 241.0 Small Tools $3,000 101 - 45100 -01- 241.1 Hammers, Wrenches, etc. $1,500 101 - 45100 -01- 241.2 Saws, Drags, etc.(Larger) $1,500 101 - 45100 -01- 241.3 101 - 45100 -01- 303.0 Engineering Fees $2,000 101 - 45100 -01- 303.1 $2,000 101 - 45100 -01- 303.2 101 - 45100 -01- 304.0 Legal Fees $500 101 - 45100 -01- 304.1 $500 101 - 45100 -01- 304.2 101 - 45100 -01- 305.0 Medical & Dental Fees $750 101 - 45100 -01- 305.1 Physicals for P/T'ers $750 101 - 45100 -01- 305.2 PAGE TOTALS $33,450 $33,450 a c 1992 BUDGET WORKSHEETS PARK & REC DEPARTMENT - 45100 - Page Three 4th Run November 19, 1991 Object Requested Fund Account # Obi # Description Amount . Total Comments --------------------------------------------------------------------------------------------------------- 101 - 45100 -01- 315.0 Special Programs $3,000 101 - 45100 -01- 315.1 Sunday Specials $1,500 101 - 45100 -01- 315.2 Leprechaun Days $300 101 - 45100 -01- 315.3 Halloween $500 101 - 45100 -01- 315.4 Special Events/Runs, etc. $500 101 - 45100 -OS- 315.5 Nature Programs/Arbor, etc. $200 101 - 45100 -01- 315.6 101 - 45100 -01- 315.7 101 - 45100 -01- 319.0 Other Professional Services $3,750 101 - 45100 -01- 319.1 Building Architect $1,250 101 - 45100 -01- 319.2 Landscape Architect $1,250 101 - 45100 -01- 319.3 Naturalist $1,250 101 - 45100 -01- 319.4 101 - 45100 -01- 323.0 Radio Units $500 101 - 45100 -01- 323.1 Radio $500 101 - 45100 -01- 323.2 101 - 45100 -01- 331.0 Travel Expense $250 101 - 45100 -01- 331.1 Seminars & Workshops $125 101 - 45100 -01- 331.2 General Miscellaneous $125 101 - 45100 -01- 331.3 101 - 45100 -01- 341.0 Employment Advertising $1,500 101 - 45100 -01- 341.1 $1,500 101 - 45100 -01- 341.2 101 - 45100 -01- 341.3 101 - 45100 -01- 349.0 Other Advertising $4,750 101 - 45100 -01- 349.1 Brochures $3,750 101 - 45100 -01- 349.2 Flyers(Schools, etc.) $500 101 - 45100 -01- 349.3 Miscellaneous Advertising $500 101 - 45100 -01- 349.4 101 - 45100 -01- 381.0 Electric Utilities $15,000 101 - 45100 -01- 381.1 Skating Rinks $6,000 101 - 45100 -01- 381.2 Softball Fields $6,000 101 - 45100 -01-381.3 Irrigation $2,500 101 - 45100 -01- 381.4 Miscellaneous $500 101 - 45100 -01- 381.5 101 - 45100 -01- 409.0 Other Contracted Repair & Main $6,000 101 - 45100 -01- 409.1 Irrigation Repair $2,500 101 -45100 -01- 409.2 Electrical Repair $2,000 101 - 45100 -01- 409.3 Miscellaneous $1,500 101 - 45100 -01- 409.4 101 - 45100 -01- 415.0 Other Equipment Rental $8,500 101 - 45100 -01- 415.1 Portable Toilets $6,500 101 - 45100 -01- 415.2 St. John's, Gyms, etc. $1,000 101 - 45100 -01- 415.3 Equipment, Machines, etc. $1,000 101 - 45100 -01- 415.4 $43,250 $43,250 V 1992 BUDGET WORKSHEETS PARK & REC DEPARTMENT - 45100 - Page Four 4th Run November 19, 1991 Object Requested Fund Account # Obj # Description Amount Totai Comments -------------------------------------------------------------------------------------------------------- 101 - 45100 -01- 433.0 Dues &Subscriptions $750 101 - 45100 -01- 433.1 Subscriptions $150 101 - 45100 -01- 433.2 Memberships $450 101 - 45100 -01- 433.3 Dues $150 101 - 45100 -01- 433.4 101 - 45100 -01- 435.0 Books & Pamphlets $250 101 - 45100 -01- 435.1 Recreation $150 101 - 45100 -01- 435.2 Parks $100 101 - 45100 -01- 435.3 Engineering 101 - 45100 -01- 435.4 101 - 45100 -01- 437.0 Conferences & Seminars $1,800 101 — 45100 -01- 437.1 Seminars & Workshops $1,200 101 - 45100 -01- 437.2 Staff/Parks Comm. Meetings $300 101 - 45100 -01- 437.3 School Tuition $300 Moved from 207 101 - 45100 -01- 437.4 101 - 45100 -01- 439.0 Other Miscellaneous Charges $2,000 101 - 45100 -01- 439.1 $2,000 101 - 45100 -01- 439.2 PAGE TOTALS NON -REVENUE PRODUCING DEPARTMENT TOTALS 101 - 45100 -81- 101 - 45100 -82- 101 - 45100 -84- 101 - 45100 -85- 101 - 45100 -86- 101 - 45100 -87- 101 - 45100 -88- 101 - 45100 -89- 101 - 45100 -90- 101 - 45100 -91- 101 - 45100 -92- 101 - 45100 -93- Softball 93- Softball Volleyball Tennis Tiny Tots Pom Poms Field Trips Broomball Skating Lessons Track & Field Soccer Adult Basketball Other Programs REVENUE PRODUCING DEPARTMENT TOTALS GRAND TOTAL OF ALL PARKS DEPARTMENTS $4,800 $4,800 1991 Budget - $470,489 $463,387 $463,387 Difference - ($, 7,102) UNDER $96,700 *** Need Line Item Breakdowns $44,000 for the Revenue Producing $16,000 Department Totals!!! *** $2,000 $12,000 $4,000 $7,000 $2,100 $600 $3,000 $2,000 $1,000 $3,000 $96,700 $96,700 $560,087 $560,087 H ` 1992 BUDGET WORKSHEETS Page One • INSURANCE - 49240 - 4th Run November 19, 1991 Object Requested Fund Account # Obj # Description Amount Total Comments -1 ------------------------------------------------------------------------------------------------------- 101 - 49240 -01- 361.0 General Liability Insurance 101 - 49240 -01- 361.1 101 - 49240 -01- 362.0 Property Insurance 101 - 49240 -01- 362.1 101 - 49240 -01- 363.0 Automotive Insurance 101 - 49240 -01- 363.1 101 - 49240 -01- 365.0 Workmen's Comp Insurance 101 - 49240 -01- 365.1 Annual Premium 101 - 49240 -01- 369.0 Other Insurance 101 - 49240 -01- 369.1 General Liability & Auto PAGE TOTALS DEPARTMENT TOTALS $70,000 $0 $0 $0 $70,000 $80,000 $80,000 — ---------------------- $150,000 $150,000 1991 Budget - $140,000 $150,000 $150,000 Difference - $ 10,000 OVER THE CITY HAS AUTHORIZED SPRINGSTED INCORPORATED TO NEGOTIATE THIS ISSUE ON THEIR BEHALF. PROPOSALS WILL BE RECEIVED ON THE FOLLOWINGBASIS: TERMS OF PROPOSAL $210,000 CITY OF ROSEMOUNT, MINNESOTA GENERAL OBLIGATION EQUIPMENT CERTIFICATES OF INDEBTEDNESS, SERIES 1991C Proposals for the Certificates will be received by the City Administrator or his designee on Tuesday, November 19, 1991, until 12:00 Noon, Central Time, at the offices of SPRINGSTED Incorporated, 85 East Seventh Place, Suite 100, Saint Paul, Minnesota, after which time they will be opened and tabulated. Consideration for award of the Certificates will be by the City Council at 7:30 P.M., Central Time, of the same day. DETAILS OF THE CERTIFICATES The Certificates will be dated December 1, 1991, as the date of original issue, and will bear interest payable on June 1 and December 1 of each year, commencing December 1 1992. Interest will be computed on the basis of a 360 -day year of twelve 30 -day months. The Certificates will be issued in the denomination of $5,000 each, or in integral multiples thereof, as requested by the purchaser, and fully registered as to principal and interest. Principal will be payable at the main corporate office of the registrar and interest on each Certificate will be payable by check or draft of the registrar mailed to the registered holder thereof at the holder's address as it appears on the books of the registrar as of the close of business on the 15th day of the immediately preceding month. The Certificates will mature December 1 in the years and amounts as follows: 1992 $40,000 1994 $40,000 1996 $45,000 1993 $40,000 1995 $45,000 OPTIONAL REDEMPTION The Certificates will not be subject to payment in advance of their respective stated maturity dates. SECURITY AND PURPOSE The Certificates will be general obligations of the City for which the City will pledge its full faith and credit and power to levy direct general ad valorem taxes. The proceeds will be used to acquire equipment for City purposes. TYPE OF PROPOSALS Proposals shall be for not less than $208,320 and accrued interest on the total principal amount of the Certificates. Proposals shall be accompanied by a Good Faith Deposit ("Deposit") in the form of a certified or cashier's check or a Financial Surety Bond in the amount of $2,100, payable to the order of the City. If a check is used, it must accompany each proposal. If a Financial Surety Bond is used, it must be from an insurance company licensed to issue such a bond in the State of Minnesota, and preapproved by the City. Such bond must be _V. submitted to Springsted Incorporated prior to the opening of the proposals. The Financial Surety Bond must identify each underwriter whose Deposit is guaranteed by such Financial Surety Bond. If the Certificates are awarded to an underwriter using a Financial Surety Bond, then that purchaser is required to submit its Deposit to Springsted Incorporated in the form of a certified or cashier's check or wire transfer as instructed by Springsted Incorporated not later than 3;30 P.M., Central Time, on the next business day following the award. If such Deposit is not received by that time, the Financial Surety Bond may be drawn by the City to satisfy the Deposit requirement. The City will deposit the check of the purchaser, the amount of which will be deducted at settlement and no interest will accrue to the purchaser. In the event the purchaser fails to comply with the accepted proposal, said amount will be retained by the City. No proposal can be withdrawn or amended after the time set for receiving proposals unless the meeting of the City scheduled for award of the Certificates is adjourned, recessed, or continued to another date without award of the Certificates having been made. Rates shall be in integral multiples of 5/100 or 1/8 of 1%. Rates must be in ascending order. Certificates of the same maturity shall bear a single rate from the date of the Certificates to the date of maturity. No conditional proposals will be accepted. AWARD The Certificates will be awarded on the basis of the lowest dollar interest cost to be determined by the deduction of the premium, if any, from, or the addition of any amount less than par, to the total dollar interest on the Certificates from their date to their final scheduled maturity. The City's computation of the total net dollar Interest cost of each proposal, in accordance with customary practice, will be controlling. REGISTRAR The City will name the registrar which shall be subject to applicable SEC regulations. The City will pay for the services of the registrar. CUSIP NUMBERS If the Certificates qualify for assignment of CUSIP numbers such numbers will be printed on the Certificates, but neither the failure to print such numbers on any Certificate nor any error with respect thereto will constitute cause for -failure or refusal by the purchaser to accept delivery of the Certificates. The CUSIP Service Bureau charge for the assignment of CUSIP identification numbers shall be paid by the purchaser. SETTLEMENT Within 40 days following the date of their award, the Certificates will be delivered without cost to the purchaser at a place mutually satisfactory to the City and the purchaser. Delivery will be subject to receipt by the purchaser of an approving legal opinion of Briggs and Morgan, Professional Association, of Saint Paul and Minneapolis, Minnesota, which opinion will be printed on the Certificates, and of customary closing papers, including a no -litigation certificate. On the date of settlement payment for the Certificates shall be made in federal, or equivalent, funds which shall be received at the offices of the City or its designee not later than 12:00 Noon, Central Time. Except as compliance with the terms of payment for the Certificates shall have been made impossible by action of the City, or its agents, the purchaser shall be liable to the City for any loss suffered by the City by reason of the purchaser's non-compliance with said terms for payment. OFFICIAL STATEMENT The City has authorized the preparation of an Official Statement containing pertinent information relative to the Certificates, and said Official Statement will serve as a nearly -final - vi Official Statement within the meaning of Rule 15c2-12 of the Securities and Exchange Commission. For copies of the Official Statement or for any additional information prior to sale, any prospective purchaser is referred to the Financial Advisor to the City, Springsted Incorporated, 85 East Seventh Place, Suite 100, Saint Paul, Minnesota 55101, telephone (612) 223-3000. The Official Statement, when further supplemented by an addendum or addenda specifying the maturity dates, principal amounts and interest rates of the Certificates, together with any other Information required by law, shall constitute a `Final Official Statement" of the City with respect to the Certificates, as that term is defined in Rule 15c2-12. By awarding the Certificates to any underwriter or underwriting syndicate submitting a proposal therefor, the City agrees that, no more than seven business days after the date of such award, it shall provide without cost to the senior managing underwriter of the syndicate to which the Certificates are awarded 10 copies of the Official Statement and the addendum or addenda described above. The City designates the senior managing underwriter of the syndicate to which the Certificates are awarded as its agent for purposes of distributing copies of the Final Official Statement to each Participating Underwriter. Any underwriter delivering a proposal with respect to the Certificates agrees thereby that if its proposal is accepted by the City (i) it shall accept such designation and (ii) it shall enter into a contractual relationship with all Participating Underwriters of the Certificates for purposes of assuring the receipt by each such Participating Underwriter of the Final Official Statement. Dated October 22, 1991 BY ORDER OF THE CITY COUNCIL /s/ Stephan Jiik City Administrator - vii - SCHEDULE OF BOND YEARS $210,000 CITY OF ROSEMOUNT, MINNESOTA GENERAL OBLIGATION EQUIPMENT CERTIFICATES OF INDEBTEDNESS, SERIES 1991 C" Cumulative Year Principal Bond Years Bond Years 1992 $40,000 40.0000 40.0000 1993 $40,000 80.0000 120.0000 1994 $40,000 120.0000 240.0000 1995 $45,000 180.0000 420.0000 1996 $45,000 225.0000 645.0000 Average Maturity: 3.07 Years Bonds Dated: December 1, 1991 Interest Due: December 1, 1992 and each June 1 and December 1 to maturity. Principal Due: December 1, 1992-1996 inclusive. Optional Call: None. viii - (This page was left blank intentionally.) OFFICIAL STATEMENT CITY OF ROSEMOUNT, MINNESOTA $265,000 GENERAL OBLIGATION IMPROVEMENT BONDS, SERIES 1991 B $210,000 GENERAL OBLIGATION EQUIPMENT CERTIFICATES OF INDEBTEDNESS, SERIES 1991 C Introductory Statement This Official Statement contains certain information regarding the City of Rosemount, Minnesota (the "City") and its issuance of $265,000 General Obligation Improvement Bonds, Series 1991 B (the "Improvement Bonds") and $210,000 General Obligation Equipment Certificates of Indebtedness, Series 1991 C (the "Equipment Certificates"), collectively referred to as the "Obligations" or the "Issues." The Obligations are general obligations of the City for which the City pledges its full faith and credit and power to levy direct general ad valorem taxes without limit as to rate or amount. r, The Improvement Bonds Authorft and Purpose The proceeds of the Improvement Bonds will be used to finance a street and utility Improvement project within the City. The Improvement Bonds are being issued pursuant to Chapters 429 and 475, Minnesota Statutes. The composition of the Issue is as follows Project Costs $244,487 Issuance Costs 10,985 Allowance for Discount Bidding 3,445 Capitalized Interest (to 2-1-93) 17,687 Less: Investment Earnings (4,404) City Contribution (7.2 Total Bond issue L265,000 Security and Financing In addition to its general obligation pledge, the City also pledges special assessments against benefited property. Special assessments totaling $262,000 are expected to be filed on or before December 1, 1992 for first collection in 1993. Assessments will be spread over a ten- year term of equal annual principal payments with interest charged on the unpaid balance at a rate of approximately 2.0% over the Interest rate on the Bonds. The City does not anticipate a tax levy to be necessary in any year. The first two interest payments due August 1, 1992 and February 1, 1993 will be made from capitalized interest. Thereafter, the August interest payment in each year will be made from first-half collections of special assessments and the February payment of principal and interest in the following year will be made from second -half collections of taxes and special assessments. This collection and payment cycle will continue throughout the life of the Issue. _1 _ The Equipment Certificates Authority and Purpose The proceeds of the Equipment Certificates will be used to finance the acquisition of various capital equipment including two public safety squad cars and two pick-up trucks. The Equipment Certificates are being issued pursuant to Minnesota Statutes, Sections 410.32 and 412.301 and Chapter 475. The composition of the issue Is as follows: Equipment Costs $200,500 Issuance Costs 10,975 Allowance for Discount Bidding 1,680 Less: Investment Earnings 3155 Total Note Issue $210,000 Security and Financing The Equipment Certificates are general obligations of the City for which the City pledges its full faith and credit and powerto levy direct general ad valorem taxes without limit as to rate or amount. The City will spread the first levy in 1991 for collection in 1992. Each levy will be sufficient to pay the debt service due in the year of collection. Future Financing The City does not anticipate any additional borrowing for at least the next 90 days. On February 19, 1991 City voters approved the issuance of a total of $1,065,000 of general obligation bonds to be used to finance the construction of an auditorium and banquet facilities, in conjunction with the construction of the Minnesota Army National Guard Division Headquarters in the City (see page 15 of this Official Statement for a more detailed description). Federal approval for this project has to be granted before the City issues the authorized debt. The City has tentative pians for 1992 for the acquisition of land for an industrial park. Land acquisition and related improvements are expected to be financed with tax increment financing. Litigation The City is not aware of any threatened or pending litigation affecting the validity of the Obligations or the City's ability to meet its financial obligations. Legality The Obligations are subject to approval as to certain matters by Briggs and Morgan, Professional Association, of Saint Paul and Minneapolis, Minnesota, as Bond Counsel Bond Counsel has not participated in the preparation of this Official Statement and will not pass upon its accuracy, completeness, or sufficiency. Bond Counsel has not examined nor attempted to examine or verify, any of the financial or statistical statements, or data contained in this Official Statement and will express no opinion with respect thereto. A legal opinion in substantially the form set out in Appendix l herein will bedeliveredat closing. -2- Tax Exemption At closing Briggs and Morgan, Professional Association, Bond Counsel, will render an opinion that, at the time of their issuance and delivery to the original Purchaser, under present federal and State of Minnesota laws, regulations, rulings and decisions (which excludes any pending legislation which may have a retroactive effect), the interest on the Obligations is excluded from gross income for purposes of United States income tax and is excluded, to the same extent, from bothgrossincome and net taxable income for purposes of State of Minnesota income tax (other than Minnesota franchise taxes measured by income and imposed on corporations and financial institutions), and that interest on the Obligations is not an item of tax preference for purposes of computing the federal alternative minimum tax imposed on individuals and corporations and the Minnesota alternative minimum tax applicable to individuals, estates or trusts; provided that interest on the Obligations is subject to federal Income taxation to the extent it is included as part of adjusted current earnings for purposes of the alternative minimum tax imposed on certain corporations. No opinion will be expressed by Bond Counsel regarding other federal or state tax consequences caused by the receipt or accrual of interest on the Obligations or arising with respect to ownership of the Obligations. Preservation of the exclusion of interest on the Obligations from federal gross income and state gross and net taxable income, however, depends upon compliance by the City with all requirements of the Internal Revenue Code of 1986, as amended, (the "Code") that must be satisfied subsequent to the issuance of the Obligations in order that interest thereon be (or continue to be) excluded from federal gross income and state gross and net taxable income. The City will covenant to comply with requirements necessary under the Code to establish and maintain the Obligations as tax-exempt under Section 103 thereof, including without limitation, requirements relating to temporary periods for investments and limitations on amounts invested at a yield greater than the yield on the Obligations. Other Federal Tax Considerations Property and Casualty insurance Companies Under the Tax Reform Act of 1986, property and casualty insurance companies are required for taxable years beginning after December 31, 1986, to reduce the amount of their loss reserve deduction by 15% of the amount of tax-exempt interest received or accrued during the taxable year on certain obligations acquired after August 7, 1986, including interest on the Obligations. Foreign Insurance Companies The federal Omnibus Budget Reconciliation Act of 1987 was enacted in December, 1987, and subjects foreign companies carrying on an insurance business in the United States to a tax on Income which is effectively connected with their conduct of any trade or business in the United States. Such income includes "net investment income" which is effectively connected, which shall not be less than the product of (A) the "required -U.S. assets" of such company, and (B) the "domestic investment yield" applicable to such company for such year. Net investment income includes, according to the conference report accompanying the law, "interest (including tax-exempt interest)" Branch Profits Tax The Tax Reform Act of 1986 includes an income tax section entitled "Branch Profits Tax" which imposes on any foreign corporation a tax equal to 30% of the "dividend equivalent amount" for the taxable year. The "dividend equivalent amount" is the foreign corporation's "effectively connected earnings and profits", reduced for increase (or increased for decrease) in "U.S. net equity". According to the conference report accompanying the law, "the conferees intend that -3- a branch's earnings and profits include income that would be effectively connected with a U.S. trade or business if such income were taxable, such as tax-exempt municipal bond interest". Environmental Tax The federal Superfund Amendments and Reauthorization Act of 1986 was enacted into law in October, 1986. It imposes an environmental tax on corporations equal to 0.12% (or $1,200 per $1,000,000) of the excess of the "modified alternative minimum taxable income" of such corporation for the taxable year over $2,000,000. The tax applies to taxable years beginning after December 31, 1986, and before January 1, 1996, subject to earlier termination for certain specified reasons. Interest on the Obligations is subject to the environmental tax to the extent Included in adjusted net book income or adjusted current earnings of a corporation whose modified alternative taxable income exceeds $2,000,000 for the taxable years to which it applies. Passive Investment Income of Subchapter S Corporations Regulations released in September, 1986, pursuant to the federal Subchapter S Revisions Act, which became effective for taxable years beginning in 1982, state that "passive investment Income" also includes tax-exempt interest. Passive investment income, including interest on the Obligations, may be subject to federal income taxation under Section 1375 of the Code for Subchapter S corporations that have Subchapter C earnings and profits at the close of the taxable year if more than 25% of the gross receipts of such Subchapter S corporations is passive investment income. Financial Institutions Prior to adoption of the Tax Reform Act of 1986 (the "Act"), financial institutions were generally permitted to deduct 80% of their interest expense allocable to tax-exempt bonds. Under the Act, however, financial institutions are generally not entitled to such a deduction for tax-exempt bonds purchased after August 7,1986. However, the City will designate the Obligations as "qualified tax-exempt obligations" pursuant to Section 265(b)(3) of the Code which will permit financial institutions to deduct interest expenses allocable to the Obligations to the extent permitted under prior law. See "Bank -Qualified Tax -Exempt Obligations." General The preceding is not a comprehensive list of all federal tax consequences which may arise from the receipt or accrual of interest on the Obligations. The receipt or accrual of interest on the Obligations may otherwise affect the federal income tax (or Minnesota income tax or franchise tax) liability of the recipient based on the particular taxes to which the recipient is subject and the particular tax status of other items of income or deductions. Bond Counsel expresses no opinion regarding any such consequences. All prospective Purchasers of the Obligations are advised to consult their own tax advisors as to the tax consequences of, or tax considerations for, purchasing or holding the Obligations. Bank -Qualified Tax -Exempt Obligations The City will designate the Obligations as "qualified tax-exempt obligations" for purposes of Section 265(b)(3) of the Internal Revenue Code of 1986, as amended, relating to the ability of financial institutions to deduct from income for federal income tax purposes, interest expense that is allocable to carrying and acquiring tax-exempt obligations. "Qualified tax-exempt obligations" are treated as acquired by a financial institution before August 8, 1986. Interest allocable to such obligations remains subject to the 20% disallowance under prior law. -4- Rating An application for a rating of the Obligations has been made to Moody's Investors Service rMoody'sj, 99 Church Street, New York, New York. If a rating is assigned, it will reflect only the opinion of Moody's. Any explanation of the significance of the rating may be obtained only from Moody's. There is no assurance that a rating, if assigned, will continue for any given period of time, or that such rating will not be revised or withdrawn, if in the judgment of Moody's, circumstances so warrant. A revision or withdrawal of the rating may have an adverse effect on the market price of the Obligations. Financial Advisor Springsted Incorporated, Saint Paul, Minnesota, has served as Financial Advisor to the City in connection with the issuance of the Obligations. The Financial Advisor will not participate in the underwriting of the Obligations. Certification The City has authorized the distribution of this Official Statement for use in connection with the Initial sale of the Obligations. As of the date of the settlement of the Obligations, the Purchaser will be furnished with a certificate signed by the appropriate officers of the City. The certificate will state that as of the date of the Official Statement, it did not and does not as of the date of the certificate contain any untrue statement of material fact or omit to state a material fact necessary in order to make the statements made therein, in light of the circumstances under which they were made, not misleading. ` CITY PROPERTY VALUES 1990 Indicated Market Value of Taxable Property: $345,155,639` Calculated by dividing the county assessor's estimated market value of $318,233,500 by the 1990 sales ratio of 92.2% for the City as determined by the State Department of Revenue. 1990 Taxable Net Tax Capacity: $7,604,632 1990 Net Tax Capacity $ 7,950,960 Less: Captured Tax Increment Tax Capacity (395,064) Contribution to fiscal Disparities (1,071,410) Plus: Distribution from Fiscal Disparities 1,120.146 1990 Taxable Net Tax Capacity $ 7,604,632 -5- 1990 Taxable Net Tax Capacity by Class of Property Commercial/Industrial Public Utility and Personal Property'' $4,065,738 53.5% Residential Homestead 2,305,740 30.3' Non -Homestead Residential 912,695 12.0 Agricultural 312,242 4.1 Railroad 8.217 0.1 Total $7,604,632 100.0% Reflects adjustments for fiscal disparities and captured tax Increment tax capacity. Trend of Values Indicated Estimated Taxable Taxable Tax Market Value(a) Market Value Assessed Value(c) Ca aci (c) 1990 $345,155,639 $318,233,500 N/A $7,604,632 1989 295,120,543 271,510,900 N/A 6,865,898 1988 239,101,182 222,603,200 N/A 6,611,845 1987 235,772,203 204,414,500 $50,405,120 6,364,055 1986 212,554,286(b) 178,545,600 44,749,376 N/A 1985 222,527,608 174,906,700 43,429,019 N/A (e) Calculated by dividing the county assessor's estimated market value by the sales ratio determined for the City each year by the State Department of Revenue. (b1 The decline in indicated market value from 1985 to 1986 is due primarily to an increase in the sales ratio from 78.6% to 84.0%. (c) For property taxes payable in 1989, assessed value of property was replaced with gross tax capacity in determining property taxes. Gross tax capacity was approximately 12.5% of assessed value for most property classes and, like assessed value, was calculated by applying a statutory formula to the estimated market value of the property. Beginning with taxes payable in 1990, net tax capacity has replaced gross fax capacity as the basis on which taxes are levied. Net tax capacity differs from gross tax capacity primarily by having lower values for homestead residential and certain agricultural Property (see Appendix M. Ten of the Largest Taxpayers in the City 1990 Net Taxpayer Type of Business Tax Capacity Great Northern Oil Co. (Koch Refining) Oil Refinery $2,350,660 Northern States Power Utility 334,253 CF Industries Inc. (Cenex) Fertilizer 165,328 Wintz Companies Trucking/Warehouse 111,853 Greif Brothers Corporation Multiwall Bag Mfg. 85,345 Shannon Park Townhouse Partners Townhouses 81,609 DHB Corp. Fertilizer 80,708 Central Farmers Fertilizer 80,529 Cooperative Power Associates utility 75,086 NHD Rosemount Woods Assn. Retail/Apartments 51.165 Total $3,416,536* " Represents 44.9% of the City's 1990 taxable net tax capacity. s -6- i CITY INDEBTEDNESS Legal Debt Limit Debt Limit (2% of Estimated Market Value) $ 6,364,670 Less: Outstanding Debt Subject to limit (1,345,0001 Legal Debt Margin at November 2, 1991 $ 5,109,670 General Obligation Debt Supported by Taxes` Principal Date Original Final Outstanding of Issue Amount Puroose Matur' As of 11-2-91 4-1-81 100,000 Warning System 2-1-1992 2-1-2002 $ 15,000 1,120,000 4-1-86 1,300,000 Municipal Building 12-1-91 210,000 Equipment Certificates (this Issue) 12-1-1996 210,000 Total $1,345,000 * These issues are subject to the statutory debt limit. General Obligation Debt Supported Primarily by Special Assessments Principal Date Original Final Outstanding of Issue Amount Purpose -Maturi As of 11-2-91 7-1-80 880,000 focal Improvements 2-1-1992 2-1-1992 $ 90,E 30,000 10-1-80 270,000 Local Improvements 6-1-85 215,000 Local Improvements 2-1-1996 120,000 8-1-87 4,995,000 Local improvements 2-1-.1999 2-1-1999 3,950,000 2,150,000 10-1-88 2,750,000 Local Improvements 7-1-89 2,575,000 Local Improvements 2-1-2001 2,490,000 6-1-91 1,180,000 Local Improvements 12-1-91 265,000 local Improvements (this Issue) 2-1-2002 2-1-2003 1,180,000 265.000 Total $10,275,000 General Obligation Debt Supported Primarily by Tax Increments Principal Date Original Final Maturi Outstanding As of 11-2-91 of Issue Amount Purpose 6-1-88 $1,100,000 Tax Increment 2-1.1999 $945,000 -7- General Obligation Debt Supported by Revenues Principal Date Original Final Outstanding of Issue Amount Purpose Maturily As of 11=2-91 11-1-71 $ 420,000 Water Revenue 5-1-1992 $ 20,000 5-1-76 185,000 Water Revenue 2-1-1992 20,000 41-89 1,320,000 Water Revenue 2-1-2005 1.305.000 Total $1,345,000 Annual Calendar Year Debt Service Including These Issues G.O. Debt Supported G.O. Debt Supported by Taxes(a) Primarily by Special Assessments(b) Principal Principal Year Pnncil2al & Interest Princi al & Interest 1991 (at 11-2) (Paid) (Paid) (Paid) (Paid) 1992 $ 125,000 $ 206,515 $ 1,185,000 $ 1,795,739 1993 115,000 189,455 1,170,000 1,705,772 1994 120,000 187,665 1,225,000 1,689,587 1995 130,000 190,490 1,225,000 1,614,760 1996 140,000 192,500 1,230,000 1,543,117 1997 100,000 143,945 1,175,000 1,411,967 1998 110,000 147,170 1,115,000 1,278,305 1999 115,000 144,800 1,040,000 1,132,617 2000 125,000 146,880 395,000 440,495 2001 130,000 143,400 350,000 371,552 2002 135,000 139,522 140,000 145,910 2003 25,000 25.762 Total $1,345,000(°)" $1,832,342 $10,275,0001d1 $13,155,583 (a1 Includes this Issue of Equipment Certificates at an assumed annual rate of 5.25%. fb1 Includes this Issue of Improvement Bonds at an assumed ' annual rate of 6.10%. M : 89.9% of this debt will be retired within ten years. 09 98.4% of this debt will be retired within ten years. -8- Annual Calendar Year Debt Service (continued) G.O. Debt Supported G.O. Debt Supported Primarily by Tax Increments by Revenues Principal Principal Year - Principal & Interest Princi al & Interest 1991 (at 11 2) (Paid) (Paid) (Paid) (Paid) 1992 $ 85,000 $ 168,982 $ 60,000 $ 153,782 1993 95,000 171,010 65,000 154,657 1994 100,000 167,185 70,000 154,932 1995 110,000 167,575 75,000 154,857 1996 120,000 166,935 80,000 154,432 1997 130,000 165,245 85,000 153,636 1998 145,000 167,247 90,000 152,445 1999 160,000 167,680 95,000 150,853 2000 100,000 148,857 2001 110,000 151,297 2002 115,000 148,168 2003 125,000 149,468 2004 135,000 150,043 2005 140.000 145.075 Total $945,000 $1,341,859 $1,345,000" $2,122,502 61.7% of this debt will be retired within ten years. Summary of Direct Debt Including These Issues Gross Less: Debt Net Debt Service Funds* Direct Debt G.O. Debt Supported by Taxes $ 1,345,000 $ 55,454 $1,289,546 G.O. Debt Supported by Special Assessments 10,275,000 5,143,624 5,131,376 G.O. Debt Supported by Tax Increments 945,000 434 944,566 1,244,140 F G.O. Debt Supported by Revenues 1,345,000 100,860 ' Debt service funds are as of September 3o, 1991 and include money to pay both principal and interest. -9- Indirect General Obligation Debt Debt Applicable to 1990 Taxable G.O. Debt Tax Capacity in City Taxing Unit(a) Net Tax Capacity As of 11-2-91(b) Percent Amount Dakota County $238,002,353 $56,125,000 3.19% $ 1,790,388 ISD 196 (Rosemount - Apple Valley) 77,000,913 91,385,000 7.69 7,027,507 ISD 199 (Inver Grove -Pine Bend) 16,325,162 6,850,000 10.14 694,590 ISD 200 (Hastings) 17,194,059 5,965,000 0.17 10,141 Dakota County Technical College 241,900,934 3,260,000 3.14 102,364 Metropolitan Council 2,018,032,956 45,795,00001 0.38 174,021 Regional Transit District 1,857,027,124 54,010,000 0.41 221.441 Total $10,020,452 (a) Only those units with debt outstanding are shown here. (b) Excludes debt supported by revenues and tax and aid anticipation debt. (�1 Metropolitan Council also has outstanding $438,786,000 of general obligation sanitary sewer bonds and loans which are supported by system revenues. Debt Ratios Including This Issue G.O. Net G.O. indirect & Direct Debt* Net Direct Debt To 1990 Indicated Market Value 2.14% 5.04% Per Capita (8,622 -1990 U.S. Census) $854 $2,016 ' Includes general obligation debt supported by taxes, special assessments, and tax increment income. CITY TAX RATES, LEVIES AND COLLECTIONS Tax Capacity Rates 1990/91 1988189 1989/90 Total For Debt Only Dakota County 20.721% 21.061% 22.542% 1.608% City of Rosemount 26.879 22.001 27.705 4.977 ISD 196 (Rosemount) 52.249 40.793 48.559 12.398 Special Districts' 4.755 4.844 4.66 0.703 Total 104.604% 88.699% 103.466% 19.686% Includes Metropolitan Council, Regional Transit District, Metropolitan Mosquito Control, and Dakota County Technical College. Also included the 1989190 tax and 1990191 tax capacity rates for special districts is the Dakota County Light Rail Transit. NOTE: For property taxes payable in 1989, taxes were "determined by multiplying the gross tax capacity by the tax capacity rate, expressed as a percentage. This replaced the use of assessed value multiplied by mill rates. Beginning with taxes payable in 1990, net tax capacity has replaced gross tax capacity as the basis on which taxes are levied (see Appendix ll). -70 Historic Trend of Mill Rates Per $1,000 of Assessed Value 1983/84 1984/85 1985/8 1986/87 1987 88 Dakota County, 20.656 21.043 21.936 23.793 23.990 City of Rosemount 17.328 19.182 23.817 27.912 28.389 ISD 196 (Rosemount) 60.204 60.228 57.839 60.361 60.542 Special Districts* 3.854 3.299 3.737 3.874 3.694' Total 102.042 103.752 107.329 115.940 116.615 * includes Metropolitan Council, Regional Transit District, and Metropolitan Mosquito Control. The Dakota County Technical College mill nate is included in the ISD 196 rate. ., NOTE. The foregoing mill rates were computed on the basis of total levies and do not reflect reductions a for property tax credits. Tax Collections for the City Collected Collected During Amount Collection Year As of 9-30-91 Levy/Collect of Lew Amount Percent Amount Percent 1990/91 $2,498,285* (in Process of Collection 1989/90 2,095,644 $2,063,786 98.5% $2,086,949 99.6% 1988/89 1,745,243 1,692,876 97.0 1,739,187 99.7 1987/88 1,428,170 1,416,205 99.2 1,425,634 99.8 1986/87 1,230,360 1,194,411 97.1 1,229,668 99.9 * The 1990/91 gross tax levy includes $372,365 of Homestead and Agricultural Credit Aid (HACA') and $82,973 of Equalization Aid. The net levy of $2,042,947 after subtracting the HACA and Equalization Aid is the basis for computing the 1990/91 tax capacity rates. Pursuant to Section 275.11, Minnesota Statutes, the City's per capita limit for all taxes levied in 1990, payable in 1991, is $307.80. For taxes payable in 1992, the levy limit will be $319.14. Certain special purpose levies have been authorized outside of the per capita levy limitation and are deductible from the total levy for purposes of determining the City's per capita levy which is subject to the statutory limit. FUNDS ON HAND As of September 30,1991 Fund Cash and Investments General $ 849,976 Special Revenue 1,327,490 Economic Development Authority 185,500 Debt Service: 55,454 Tax Supported 5,143,624 Assessment Supported 434 Tax Increment Supported 100,860 General Obligation Revenue Supported 948,940 Construction 2,169,413 Water and Sewer 882 Trust and Agency Total $10,782,573 -11- GENERAL INFORMATION CONCERNING THE CITY The City of Rosemount, located in northern Dakota County, is a southern suburb of the - Minneapolis-Saint Paul metropolitan area. The City encompasses an area of 22,000 acres (35.25 square miles) and has a 1990 U.S. Census count of 8,622, a 69.6% increase from the City's 1980 Census count of 5,083. An important aspect of the City's tax base. and economy Is the 6,200-acre petrochemical Industrial complex located in the northeaster portion of the City near the Mississippi River at Pine Bend. Major firms located there include Koch Refining Company, North Star Chemical and Spectro Alloys. Mid-American Pipeline Company transports gas from southern states and operates a bottling station at Pine Bend. Minnesota Pipeline Company transports Canadian and North Dakota crude oil to the Koch refinery. Koch Refining Company processes 180,000 to 200,000 barrels of crude oil each day. Koch Refining employes 800 persons in Rosemount and maintains a daily average work force of 300 construction jobs. The refinery recently completed a $3 million maintenance facility and has designed a new $35,000,000 office building and laboratory to be constructed late 1991. These 1 projects will result in 50-70 new operational jobs and 50-70 new office positions. I Koch Refining is investing $200,000,000 in pollution control equipment that will reduce air emissions, control odors and result in the production of cleaner fuels. These activities will result in the creation of approximately 500 new construction jobs. The University of Minnesota's Rosemount Research Center is located on an 8,000 acre tract of land situated partially in the City. This facility is utilized by the University for agricultural and other research projects and also by other research agencies and private enterprises. The U.S. Navy operates a satellite tracking station on the Rosemount campus. Subject to approval of the Minnesota Pollution Control Agency and the City of Rosemount, Dakota County plans to construct a new $160,000,000 waste-to-energy plant on the University property. Some of the larger employers in the City are listed below. Approximate Firm Product/Service Employment Independent School District 196 Education 1,390 Koch Refining Company Crude Oil 1,100 Dakota County AVTI Education (Vo-Tech) 475 Greif Brothers Corporation Muftiwall Bags 140 Spectro Alloys Corp. Aluminum Alloys 90 Reese Enterprises Inca Weatherstripping 70 Knutson Services, Inc. Trash Disposal/Recycling 65 Genz & Ryan Plumbing & Heating Plumbing and Heating 54 Dexterity Dental Dental Products 50 ' Source: City of Rosemount. -12- Labor Force Data July 1991 July. 1990 Civilian Unemployment Civilian Unemployment Labor Force Rate Labor Force Rate Dakota County 146,881 4.1% 145,345 4.1 1,374,973 4.2% 4.6 Minneapolis/St. Paul MSA 1,388,829 2,502,000 4.4 2,443,100 4.9 Minnesota Source: Minnesota Department of Jobs and Training. 1991 data is preliminary. Building Permits Issued by the City Single Family Total Permits Home Permits Only Number Value Nu= Value 1991 (to 9-30) 407 $14,959,703 149 184 $13,457,574 16,682,775 1990 491 21,921,872 480 28,037,283 194 17,320,711 1989 1988 508 31,384,532 267 160 22,232,787 14,460,303 1982 316 21,636,314 1986 232 9,401,135 75 6,721,265 1985 228 7,132,024 35 101 2,951,480 5,996,951 1984 236 11,849,796 199 6,352,570 30 2,569,347 1983 1982 188 7,239,563 56 23 2,927,999 1,704,508 1981 150 3,778,617 Recent and Proposed Development of $26,725,000 in new construction value has been added Over the past four years, an average year. During this same period the City has added over 230 housing units per year to its per housing stock. Approximately 90% of these units are single family homes. Some of the larger housing projects currently being developed are as follows: Units Units Built Development/Developer Housin Approved_ as of 9-30-91 Carrollton Second Addition/Rosemount Single Family 126 g y 64 Partners of Minnesota Country Hills/U.S. Home Corporation Single Family 567 213 328 105 O'Leary's Hills/Parkview, Inc. Single Family Wensmann Additions/Wensmann Realty Single Family 206 192 146 West Ridge/Rosemount Dev. Co.. Single Family 280 Winds' Crossing/Winds' Crossing Co. Single Family/ Multiple Family 273 250 Shannon Hills/Ground Development Co. Single Family 189 22 Shannon Park/Umerick Way Rental . Townhouses/William Jacobson Assoc. Multiple Family 128 96 Cimarron Village Townhouses Rental Townhouses/Cimarron Village Multiple Family 36 Townhouses Ltd. Partnership p y 0 -13- Recent and proposed commercial and industrial development occurring in the City includes the following: • 38,000 square foot chlorine processing facility owned by DPC Industries. • 36,000 square foot auto recycling facility. • 20,000 square foot commercial recycling materials recovery facility. 12,000 square foot construction debris materials recovery facility. There are a number of projects in various stages of planning and development. They include the following: $1.35 million renovation of the multi-level Rosemount mall. • $1 million office/service center. • $31 million Minnesota industrial containment facility designed to contain non -hazardous industrial solid waste on a 236 acre site. The facility would be owned and operated by United States Pollution Control, Inc., a Houston based subsidiary of the Union Pacific Company. • ` $160 million Dakota County waste to energy facility, designed to process 800 tons of municipal solid waste per day. The facility would be located on a portion of the University of Minnesota Rosemount Research Center property. • $20 million hi -tech compost facility to process 400 ton per day of food waste. The facility would be located on the Rosemount Research Center property. • $3.5 million retail mall to be constructed on County Road 42. Construction is scheduled to start in spring 1992. The City has a commitment from the Minnesota Army National Guard to construct an armory housing their Division Headquarters in the community. The 96,000 square foot, $7 million armory facility, will support 40 full-time employees and will provide training exercises for 400 reservists. The armory will be situated on 13 acres located adjacent to the Rosemount High School and a major community park. The City has approval from the voters to build a community center, consisting of anauditorium and banquet facility, to be attached to the armory. Construction is anticipated between 1992- 1994. Financial Institutions The First State Bank of Rosemount and Rosemount National Bank are located in the City. As of December 31, 1990 (most recent available figures), the two banks reported combined deposits of $57,746,000. Education The major portion of the City is part of Independent School District 196, headquartered in Rosemount. The District's fall enrollment for the 1991/92 school year is approximately 21,700 students in grades kindergarten through twelve. The District is one of the fastest growing -14- school districts in the State. The enrollment increased an average of 6.4% per year from the 1985/86 school year through the 1990/91 school year. The Rosemount/Apple Valley School District is one of the largest employers in the City. The physical plant of the District consists of 14 elementary schools, four middle schools, and three senior high schools. Of these schools, _ two elementary schools, one junior high, and one senior high are located in the City of Rosemount. Small portions of the City are located in Independent School District 199 (Inver Grove -Pine Bend) and Independent School District 200 (Hastings). The Dakota County Technical College is also located in the City. The Technical College, located- on a 96 -acre site, opened in 1973. The Technical College has an enrollment of approximately 18,000 post -secondary students. In addition, the Technical College offers an extensive adult education program. GOVERNMENTAL ORGANIZATION AND SERVICES Organization Rosemount was established as a municipal corporation in 1858, and became a statutory City in 1974. The City has a Mayor -Council form of government, with the four Council members being elected to overlapping four-year terms of office. The present City Council is listed below. Exl2iration of Term Vernon J. Napper Mayor December 31, 1991 Sheila M. Klassen Council Member December 31, 1993 John Osborough Council Member December 31, 1991 Harry R. Willcox Council Member December 31, 1993 Dennis Wippermann Council Member December 31, 1991 The City's chief administrative officer is the City Administrator, who is appointed by and serves at the discretion of the City Council. Mr. Stephan Jilk came to the City in 1986 to serve in the position of chief administrative officer. Prior to that he had been City Clerk -Administrator in La Crescent for eight years. Mr. Jeff May, who has served in the City's Finance Department for six years, was appointed as the City's Finance Director in February of this year. Growth and development of the City is guided by a Comprehensive Land Use Plan which was commissioned soon after the consolidation in 1971 of the former Village and Town of Rosemount. The Pian outlines long-range zoning and development policy of the City, and is designed to encourage and promote orderly development and growth which will perpetuate a sound tax base. This Plan was updated in 1980 and is now being updated through a process which involves the City Planning Commission, City Council and City staff. Services Police protection for the City is provided by 11 full-time officers and 5 police reserves. Fire protection is provided by 84 trained volunteers. The City has a class 6 insurance rating. Municipal water, sanitary sewer and storm sewer services are provided to virtually all of the developed areas of the City. The municipal water service is provided by four wells with two -15- water towers having a total storage capacity of 1,500,000 gallons. The maximum pumping capacity is 2,225 gallons per minute with an average demand of 600,000 gallons pumped daily. It is the City's policy to finance all of its lateral sanitary sewer and water improvements by - special assessments filed against benefited property; however, there is a provision for deferred assessments, in which case it may be necessary to provide some tax support. Core facilities are intended to be financed from water and sewer connection charges, but these too may require some tax support in the event sufficient connections do not occur in a timely manner. To date, tax support has not been necessary. Although the City constructs and maintains its own sewer laterals, core facilities are owned by the Metropolitan Waste Control Commission VMWCC j, an agency of the Metropolitan Council. Wastewater treatment and disposal is also the responsibility of MWCC. The City is billed for its usage of MWCC facilities. Employee Pensions All full-time and certain part-time employees of the City of Rosemount are covered by defined benefit pension plans administered by the Public Employees Retirement Association of Minnesota (PERA). PERA administers the Public Employees Retirement Fund (PERF) and the Public Employees Police and Fire Fund (PEPFF) which are cost-sharing multiple -employer public employees retirement plans. PERF members belong to either the Coordinated Plan or the Basic Plan. Coordinated members are covered by Social Security and Basic members are not. All new members must participate in the Coordinated Plan. All police officers, fire fighters and peace officers who qualify for membership by statute are covered by the PEPFF. For the year ended December 31, 1990, the City's contribution to PERA was $97,960. 16- APPENDIX Il SUMMARY OF TAX LEVIES, PAYMENT PROVISIONS, AND MINNESOTA REAL PROPERTY VALUATION Following is a summary of certain statutory provisions effective through 1990 relative to tax levy procedures, tax payment and credit procedures, and the mechanics of real property valuation. The summary does not purport to be inclusive of all such provisions or of the specific provisions discussed, and is qualified by reference to the complete text of applicable statutes, rules and regulations of the State of Minnesota in reference thereto. This summary reflects changes to Minnesota property tax laws enacted by the State Legislature during the 1991 Regular Session. Property Valuations (Chapter 273, Minnesota Statutes) Assessor's Estimated Market Value Each parcel of real property subject to taxation must, by statute, be appraised at least once every four years as of January 2 of the year of appraisal. With certain exceptions, all property is valued at its market value which is the value the assessor determines to be the price he believes the property to be fairly. worth, and which is referred to as the "Estimated Market Value." Indicated Market Value Because the Estimated Market Value as determined by an assessor may not represent the price of real property in the marketplace, the "Indicated Market Value" is generally regarded as more representative of full value. The Indicated Market Value is determined by dividing the Estimated Market Value of a given year by the same year's sales ratio determined by the State Department of Revenue. The sales ratio represents the overall relationship between the Estimated Market Value of property within the taxing unit and actual selling price. Assessed Value For taxes payable in 1988 and for prior years, property taxes were levied based on "Assessed Value." For purposes of determining "Assessed Value" of real property, the Estimated Market Value of the property was calculated by applying the statutory formula applicable to the property's classification. The result is the Assessed Value of the property. Tax Capacity For property taxes payable in 1989, the value of the property used to determine the property tax was "Gross Tax Capacity." Gross Tax Capacity, like Assessed Value, was calculated by applying a statutory formula to the Estimated Market Value. Generally, Gross Tax Capacity is approximately 12.5% of Assessed Value for most classifications of property. The Gross Tax Capacity multiplied by the Tax Capacity Rate, instead of the Mill Rate, determined the tax payable on a parcel of property. Beginning with taxes payable in 1990, Net Tax Capacity has replaced Gross Tax Capacity as the basis on which taxes are levied. The Estimated Market Value multiplied by the appropriate class rate (gross or net) yields the tax capacity (gross or net). Net Tax Capacity differs from Gross Tax Capacity primarily by having lower values for homesteaded residential and certain agricultural property. The formulas for converting Estimated Market Value to Assessed Value and Tax Capacity represent a basic element of the State's property tax relief system and are therefore subject to annual revisions by the State Legislature. II -1 Property Tax Payments and Delinquencies (Chapters 276, 279-282 and 549, Minnesota Statutes) Ad valorem property taxes levied by local governments in Minnesota are extended and collected by the various counties within the State. Each taxing jurisdiction is required to certify - the annual tax levy to the county auditor within five (5) working days after December 20 of the year preceding the collection year. A listing of property taxes due is prepared by the county auditor and turned over to the county treasurer on or before the first business day in March. The county treasurer is responsible for collecting all property taxes within the county. Real estate and personal property tax statements were to be mailed out no later than April 15 for property taxes payable in 1990 and are to be mailed out no later than March 31 thereafter. One-half (1/2) of the taxes on real property is due on or before May 15. The remainder is due on or before October 15. Real property taxes not paid by their due date are assessed a penalty which, depending on the type; of property, increases from 3% or 7% on the day after the due date (in the case of the first installment due) or from 4% to 8% on the day after the due date (in the case of the second installment due) to 8% or 12% on December 1 st of the collection year. ` Personal property taxes remaining unpaid on May 16 are deemed to be delinquent and a penalty of 8% attaches to the unpaid tax. On the first business day of January of the year following collection all delinquencies are subject to an additional 2% interest penalty, and those delinquencies outstanding as of February 15 are filed for a tax lien judgment with the district court. By March 20 the clerk of court files a publication of legal action and a mailing of notice of action to delinquent parties. Those property interests not responding to this notice have judgment entered for the amount of the delinquency and associated interest penalties. The amount of the judgment is subject to a variable interest penalty determined annually by the Department of Revenue, and equal to the adjusted prime rate charged by banks, but in no event is the rate less than 10% or more than 14%. Property owners subject to a tax lien judgment generally have five years (5) in the case of all property located outside of cities or in the case of residential homestead, agricultural homestead and seasonal residential recreational property located within cities or three (3) years with respect to other types of property to redeem the property. After expiration of the redemption period, unredeemed properties are declared tax forfeit with title held in trust by the State of Minnesota for the respective taxing districts. The county land commissioner then sells those properties not claimed for a public purpose at auction. The net proceeds of the sale are first dedicated to the satisfaction of outstanding special assessments on the parcel, with any remaining balance in most cases being divided on the following basis: county - 40%; town or city - 20%; and school district - 40%. Property Tax Credits (Chapter 273, Minnesota Statutes) In addition to adjusting the taxable value for various property types, primary elements of Minnesota's property tax relief system are: property tax levy reduction aids; the circuit breaker credit, which relates property taxes to income and provides relief on a sliding income scale; and targeted tax relief, which is aimed primarily at easing the effect of significant tax increases. The circuit breaker credit and targeted credits are reimbursed to the taxpayer upon application by the taxpayer. Property tax levy reduction aid includes educational aids, local governmental aid, equalization aid, homestead and agricultural credit aid (HACA) and disparity reduction aid. The homestead credit, a direct subsidy by the State to the taxpayer which was available to residential and agricultural homestead properties in prior years, has been omitted and is now accounted for in the designation of lower class rates. Levy Limitations The ability of local governments in Minnesota to levy property taxes is controlled by various statutory limitations. However, for county governments, cities of 2,500 population or more, and II -2 smaller cities and towns that receive taconite municipal aid, taxes may be levied outside the overall levy limitation for, among others, bonded indebtedness and certificates of indebtedness, unfunded accrued pension liability, social service programs and the residual income maintenance program for which the county share of costs has not been taken over by the State. Debt Limitations All Minnesota municipalities (counties, cities, towns and school districts) are subject to statutory "net debt" limitations under the provisions of Minnesota Statutes, Section 475.53. Net debt is defined as the amount remaining after deducting from gross debt the amount of current revenues which are applicable within the current fiscal year to the payment of any debt and the aggregation of the principal of the following: 1. Obligations issued for improvements which are payable wholly or partially from the proceeds of special assessments levied upon benefited property. 2. Warrants or orders having no definite or fixed maturity. 3. Obligations payable wholly from the income from revenue producing conveniences. 4. Obligations issued to create or maintain a permanent improvement revolving fund. 5. Obligations issued for the acquisition and betterment of public waterworks and public lighting, heating or power systems, and any combination thereof, or for any other public convenience from which revenue is or may be derived. 6. Certain debt service loans and capital loans made to school districts. 7. Certain obligations to repay loans. B. Obligations specifically excluded under the provisions of law authorizing their issuance. 9. Debt service funds for the payment of principal and interest on obligations other than those described above. Levies for General Obligation Debt (Sections 475.61 and 475.74, Minnesota Statutes) Any municipality which issues general obligation debt must, at the time of issuance, certify levies to the county auditor of the county(ies) within which the municipality is situated.. Such levies shall be in an amount that if 'collected in full will, together with estimates of other revenues pledged for payment of the obligations, produce at least five percent in excess of the amount needed to pay principal and interest when due. Notwithstanding any other limitations upon the ability of a taxing unit to levy taxes, its ability to levy taxes for a deficiency in prior levies for payment of general obligation indebtedness is without limitation as to rate or amount. Metropolitan Revenue Distribution (Chapter 473F, Minnesota Statutes) `Fiscal Disparities Law" The Metropolitan Development Act, more commonly known as "Fiscal Disparities," was first implemented for taxes payable in 1975. Forty percent of the increase in commercial -industrial (including public utility and railroad) net tax capacity valuation since 1971 in each assessment district in the Minneapolis/St. Paul seven -county metropolitan area (Anoka, Carver, Dakota, excluding the City of Northfield, Hennepin, Ramsey, Scott, excluding the City of New Prague, and Washington Counties) is contributed to an area -wide tax base. A distribution index, based on the factors of population and real property market value per capita, is employed in determining what proportion of the net tax capacity value in the area -wide tax base shall be distributed back to each assessment district. II -3 STATUTORY FORMULAE CONVERSION OF ESTIMATED MARKET VALUE (EMV) TO ASSESSED VALUE, GROSS OR NET TAX CAPACITY FOR MAJOR PROPERTY CLASSIFICATIONS Assessed Value Groes Tax Capacity Net Tax Capacity Net Tax Capacity Net Taos Capacity General Classifications Assessment Year 1987 Assessment Year 1988 Assessment Year 1989 Assessment Year 1990 Assessment Year 1991 Residential Homestead First 668,000 of EMV at 17% First $68,000 of EMV at 2.17% First $68,000 of EMV at 1.00% First $88,000 of EMV at 1.00% First $72,000 of EMV at 1.00% EMV in excess of $68,000 at 27% Next $32,000 of EMV at 2.50% Next $32,000 of EMV at 2.00% Next $42,000 of EMV at 2.00% Next $43,000 of EMV d 2.00% EMV in excess of $100,000 EMV in excess of $100,000 EMV in excess of $110,000 EMV In excess of $115,000 at 3.30% 4 3.00% 4 3.00% 4 2.5% Title 11 Housing 20% 2.5% 2.4% 2.3% 2.3% Residential Non -Homestead 4 or more units 34% 4.10% 3.6% 3.6% 3.5% Agricultural Homestead First $65,000 of EMV at 14% First $65,000 of EMV 41.75% First $68,000 EMV of house, First $88,000 EMV of house, First $72,000 EMV of house, garage and 1 acre at 1.00% garage and 1 acre at 1.00% garage and 1 acre 41.00% EMV in excess of $65,000 418% EMV in excess of $65,000 Excess to 320 acres at 0.40% Excess to 320 acres 4 0.45% Excess to 320 acres 4 0.4596 at 2.25% Excess over 320 acres 4 0.40% Excess over 320 acres 4 0.45% Excess over 320 acres 4 0.45% Next $32,000 EMV 4 2.00% Next $42,000 EMV at 2.00% Next $43,000 EMV 4.2.00% Excess to 320 acres at 0.40% Excess to 320 acres at 0.45% Excess to 320 acres 4 0.45% Excess over 320 acres at 0.40% Excess over 320 acres at 0.45% Excess over 320 acres at 0.45% EMV in excess of $100,000 EMV in excess of $110,000 EMV in excess of $115,000 4 3.00% at 3.00% 4 2.5% Excess to 320 acres at 1.30% Excess to 320 acres at 1.30% Excess to 320 acres d 1.30% Excess over 320 acres at 1.70% Excess over 320 acres at 1.80% Excess over 320 acres at 1.60% Agricultural Non -Homestead 18% EMV of house, garage and EMV of house, garage and EMV of house, garage and EMV of house, garage and 1 acre 4 2.70% 1 acre at 3.00% 1 acre at 3.00% 1 acre at 2.80% EMV of land at 2.25% EMV of land and other buildings EMV of land and other buildings EMV of land and other buildings 41.70% d 1.80% 4,1.80% Commercial -Industrial First $60,000 of EMV at 28% First $100,000 of EMV 4 3.30% First $100,000 of EMV at 3.30% First $100,000 of EMV 4 3.20% First 3100,000 of EMV at 3.10% EMV in excess of $60,000 at 43% EMV in excess of $100,000 EMV in excess of $100,000 EMV in excess of $100,000 EMV in excess of $100,000 at 5.25% at 5.06% at 4.95% 4 4.75% Seasonal/Recreational Residential 21% 2.30% 2.40% 2.30% Non -Commercial -2.20% Commercial - 2.30% Vacant Land 40% 5.25% 5.06% 4.95% 4.75% HOMESTEAD CREDIT Taxes on Homesteaded Property Reduced by the lesser of: 54% 54% NIA WA NIA or: $70D on the first $68,000 of EMV $725 on the first $613,000 of EMV APPENDIX III ANNUAL FINANCIAL STATEMENTS The City is audited annually by an independent certified public accounting firm. Data on the _ following pages was extracted from She audited financial statements for fiscal years ending December 31, 1990, 1989 and 1988. For all years presented, the modified accrual basis of accounting is used for governmental fund types; the accrual basis is used for proprietary funds. The reader should be aware that the complete audits may contain additional information which may interpret, explain or modify the data presented here. i 3 III -1 C:TY OF Rosmo ar, MINNEsOTA COMBINED BALANCE SHEE-r ALL FUND TYPES AND ACCOUNT' GROUPS - December 31, 1990 - Proprietary Fidwiary Governmental Fund Types Fund Types Fund Type Account Groups General lbtals Fixed General (Mengrandum Only)' Special Debt Capital Assets Lang-1lrm General Revenue Service Projects Enterprise Agency (Unaudited) Debt 1990 1989 ASSETS Cash S 27,367 $ 57,964 S 165,662 S - S 256,673 $ 2,013 $ - S - S 509,679 5 421,900 Certificates of Deposit 496,286 945,000 6,550,000 985,000 1,935,000 - - - 10,911,286 12,830,432 Accounts Receivable 1,896 - - 68,206 - - - 70,102 122,02.0 Notes Receivable - 1,435,342 - - - _ _ - 1,435,342 1,415,950 Special Assessments Receivable N Delinquent 2,414 - 64,251 - 3,822 - - - 70,487' 80,837 Deferred 70,225 26,463 1,544,119 - 42,536 - - - 1,683,343 1,295,032 Taxes Receivable Delinquent 57,081 - _ - _ _ _ - 57,081 104,233 Due From Other Funds 325,959 380,785 128,126 132,618 - - - - 967,488 233,204 Due From Other Govern- mental Units 164,240- 2,898 71,687 - 1,082 - - - 239,907 127,899 Prepaid Expenses 111,409 2,803 - - 33,564 - - 147,776 122,746 Fixed Assets - - - - 3,433,459 - 11,047,876 - 14 481,335 11 582,471 Amount Available in Debt Service Funds )Ynowit to be Pro- - 6,851,778 6,851,778 5,291,801 vided for Debt Retirement - _ - 5,884,837 5,884,837 8,493,706'. IMAL ASSET'S $ 1,256,877 $ 2,851,255 $ 8,523,845 $ 1,117,618 5 5,774,342 S 2,013 $11,047,876 $12,736,615 $43,310,441 $42,122,231 CITY OF ROSEMOUNf, MINNESOTA COMBINE[) BALANCE SHEEP ALL FUND TYPES AND ACCOUNT GROUPS --------------------------------- December 31, 1990 Proprietary Fiduciary Governmental Fund Types Fund Types Fund Type _ Account Groups Totals General Fixed General (Memorandum Only) Special Debt Service Capital ProjectsEnterprise Agency Assets Long -'Perm (Unaudited) Debt 1990 1989 General Revenue LIABILITIES AND FUND EQUITY LIABILITIES we to Other_ _ S $ S - S - S 1,013,517 S 233,204 Funds $ - S. - $ 63,697 S 949,820 29,087 15,778 2,013 _ _ 243,720 208,270 Accounts Payable 101,910 94,932 - Compensated Ab- _ 23,958 _ - 266,615 290,573 172,246 sences Payable - - 19,697 - - - 62,741 30,151 Accrued Expenses 43,044 _ _ 40,654 - - - 40,654. 1,957 Accrued Interest - ' Contracts - 2,518 - 64,117 56,329 - - - 122,964 191,679 Payable Deterred- - - - 3,281,799 2,895,705 Revenue 147,059 1,480,012 1,608,370 , _ 1,405,000 - - 12,470,000 13,875,000 15,100,000 Bonds Payable - - W TOTAL LIA- 1,577,462 $ 1,72,067 7 $ 1,03,04 S 2,013 52,736,615 $18,930,968 518,833,212 BILITIESS 292,013 FUND EQUITY Investment in General Fixed - $ _ $11,047,876 S - $11,047,876 $ 9,192,886 Assets $ - S - S - _S - Y. Contributed _ 1,393,328 - - - 1,393,328 1,571,185 Capital - - _ - 2,77',340 _ -. 2,773,240 2,751,474 Retained Earnings - - - Fund Balance Reserved 173,783 1,273,793 6,851,778 _ 71,594 - _ - 8,373,948 8,582,293 Unreserved Designated for Working _ _ - 791,081 965,000 Capital 791,081 - _ - - _ 226,181 Undesignated - - TOTAL FUND EQUITY S 964,864 $ 1,273,793 $ 6,851,778 $ 74,`i94 $ 4,166,568 $ - $11,047,876 $ - 524,379,473 523,289,019 TOTAL LIABILITIES AND FUND EQUITY S 1,256,877 $ 2,851,255 $ 8,523,845 S 1,117,618 $ 5,774,342 $ 2,013 $11,047,876 $12,736,615 $43,310,441 $42,122,231 s=ns_ssos, -__sem=mxa= -a-nm svenea s== p=ac. sassno=sas= _sss _cnc _ - - CITY OF ROSEMOUNT, MINNESOTA COMBINED STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCES ALL GOVERNMENTAL FUND TYPES - ------------------------------------------------------------------------ For the Year Ended December 31, 1990 Totals Special Debt Capital (Memorandum Onl 1 General Revenue Service Pro3ects 99 198 REVENUE General Property Taxes S 819,364 S 784,058 $ 224,608 $ - $ 1,828,030 $ 1,726,540 Licenses and Permits 210,840 - - - 210,840 253,308 Special Assessments 35,874 - 1,005,149 - 1,041,023 872,390 Intergovernmental 1,003,672 566,543 - - 1,570,215 929,844 Charge for Services 88,592 - - - 88,592 78,953 Fines and Forfeitures 51,841 - - -- 51,841 43,181 Interest Earnings 80,629 204,389 521,454 - 806,472 971,993 Other 103,185 414,331 - 1,678 519,194 206,022 TOTAL REVENUE $ 2,393,997 $ 1,969,321 $ 1,751,211 $ 1,678 $ ,11 ,207 S 5,28�9b EXPENDITURES General Government $ 1,013,595 $ 233,282 $ - $ - $ 1,246,877 $ 1,079,181 A Public Safety 746,892 - - - 746,892 680,479 Public Works 589,361 - - 1,353,694 1,943,055 2,950,311 Parks and Recreation 416,088 - - - 416,088 342,491 Other - 772,305 1,200 23,282 796,787 880,365 Debt Service - Principal Retirement - - 1,180,000 - 1,180,000 2,575,000 Interest`on Bonds - - 859,625 - 859,625 832,025 Fiscal Agent Fees - - 5,285 - 5,285 9,197 TOTAL EXPENDITURES $ 2,765,936 $ 1,005,587 $ 2,046•,110 $ 1,376,976 S 7,194,609 S 9,349,049 EXCESS (DEFICIT) OF REVENUE OVER EXPENDITURES BEFORE OTHER SOURCES (USES) $ (371,939) $ 913_,734 $ (294,899) $(1,375,298) $11,078,402) S(4,060,959) OTHER FINANCING SOURCES (USES)' Proceeds from Sale of Bonds $ - $ - $ - $ - $ - S 2,553,516 Transfers from Other Funds 30,964 - 1,906,784 85,359 2,023,107 2,656,281 -Transfers to Other Funds (29,508) (1,435,635) - (88,007) (1,553,150) (2,641,135) NET OTHER FINANCING SOURCES (USES) $ 1,456 $(1,435,6 S 1,906,784 (2,648) S 469,957 $ 2,568,662 EXCESS (DEFICIT) OF REVENUE AND OTHER FINANCING SOURCES OVER EXPENDITURES AND OTHER FINANCING SOURCES (USES) $ (370,483) $ (471,901) $ 1,611,885 $(1,377,946) $ (608,445) $(1,492,297) FUND BALANCES, January 1 1,335,347 1,745,694 5,239,893 1,452,540 9,773,474 11,265,771 FUND BALANCES,, December 31 $ 964,864 S 1,273,793 $ 6,851,778 $ 74,594 $ 9,165,029 $ 9,773,474 CITY OF ROSEMOUNT, MINNESOTA COMBINED STATEMENT -OF REVENUE, EXPENSES AND CHANGES IN RETAINED EARNINGS PROPRIETARY FUNDS ---------------- For the Years Ended December 31, 1990 and 1989 Enterprise Fund 1990 1989 OPERATING REVENUE $ 271,8.47 $ 221,069 Water. Sales 288,390 210,894 Sewer Charges 53,359 27,003 Water Surcharges 1,650 9,003 Water Meter Maintenance 15,649 11,786 Water W 34,753 19,867 Miscellaneous. $ 6 65,64 55, Total Operating Revenue ` OPERATING EXPENSES $ 162,286 $ 138,-:851 Salaries and Wages S 56,470 49,932 c p Supplies 199,562 111,404 Other Services 16,677. 20,000 Other Charges O 226, 158,883 Metro Sewer Charge 95,1133 6 85,778 Depreciation Expense $ 756 ,612 $ 564,846 Total Operating Expenses Operating Income (Loss) $ (90,964) $ (64,779) NON-OPERATING REVENUE (EXPENSES) $ 104,861 $ 226,913 Interest Earnings (170,553) 123,674) Interest on Bonds _ (1,.462) (718} .Other Expenses Net Non -Operating Revenue (Expenses) S (67, 154) s 202 521 INCOME BEFORE OPERATING TRANSFERS $ (158,118) 268,215 $ 137,742 127,595 Operating Transfers In (142,742) Operating Transfers Out _(88,331) $ 21,766 $ 122,595 NET INCOME j 1 2,751,474 2,628,879 RETAINED EARNINGS, January RETAINED EARNINGS, December 31 $ 2,773,240 $_ 2_751,474_ CITY OF ROSEMMW, MINNESOTA COMBINED BALANCE SHEET ALL FUND TYPES AND AMOUNT GROUPS --------------------------------- December 31, 1989 Proprietary Governmental Furl Types Fund Types Acoount Groups General Totals Special Debt Capital Fixed General Assets Long -Tera _ (Meuoranclum Only) ASSETS General Revenue Service Projects Enterprise En (Unaudited) Debt 1989 1988 Cash $ Certificates of Deposit 33,893 1,100,432 $ 100,509 1,585,000 $ 116,841 $ 89,113 $ 81,544 5,175,000 1,755,000 3,215,000 $ 421,900 $ 449,409 Acs -aunts Receivable - - 12,830,432 12,970,675' Notes Receivable - 19,048 - 122,020 1,3%,902 - 122,020 138,555 Special Assessments Receivable - ' 1,415,950 1,350,902 Delinquent Deferrecy 1,622 111,901 - 74,749 4,466 1,155,804 - 80,837 75,269 Taxes Receivable - 27,327 ' 1,295,032 1,297,188 Current 127,899 - _ Delinquent 104,233 - _ - 127,899 174,812 Due From Other ELras 116,602 - _ _ 116,602 _ - 104,233 64,501 .Due From Other Governmental 233,204 165,607 Units Prepaid Expenses 92,258 _ _ _ ' 16,470 Fixes Assets _ _ 30,488 - 122,746 134,548 Accumulated Depreciation _ _ - - 3,225,329 9,192,886 - 12,418,215 9,446,972 Amount Available in Debt - - (835,744) - - (835,744) (749,966) Service - - Amount to Provided for bbe e Pr _ - 5,291,801 5,291,801 4.648,982' Debt Retirement - - - - - - 8,493,706 8,493,706 9,101,447 TWAL ASSUS $ 1,688,840 mx�__-�''� $ 1,704,557 - '_ $ 7,919,2% $ 1,960,715 $ 5,870,430 ��L $ 9,192,886 $13,785,507 $42,122,231 $39,285,371 =. -asc�x=ms�asexa xexxsx_xas= xataasax:aaas xsa�axasxa =xa3yxrs= CITY OF ROSEMOU TT, MINNESOTA COMBINED BALANCE SHEEP ALL FUND TYPES AND ACCOUNT GROUPS --------------------------------- December --------- ------ - ------ - - December 31, 1989 Proprietary Governmental FuA Types Fund Types Account Groups General Totals Fixed General (Memorandum Only) Special Debt Capital Assets IDN -Term General Revenue Service Projects Enterprise (Unaudited) Debt 1989 19P9 LIABILITIES AND FUND EQUITY LIABILITIES Due to Other Funds $ - $ 2,096 $ - $ 231,108 $ - $ - $ - $ 233,204 $ 165,607 Accounts Payable 29,813 27,821 40 26,119 12,724 - - 96,517 180,024 Compensated Absences Payable - - - - 36,739 - 135,507 172,246 159.447 Accrued Expenses 27,378 - - - 2,773 - - 30,3151 24,894 Accrued Interest - - - - 1,957 - - 1,957 2,572 Reimbursable Permits and Surcharges 111,753 - - - - - - -111,753 77,992 Contracts Payable - 8,358 - 171,536 11,785 - - 191,679 484,553 Deferred Revenue 236,457 - 2,627,455 - 31,793 - - 2,895,705 2,787,860 Bonds Payable - - - - 1,450,000 - 13,650,000 15,100,000 13,805,000 TMAL LIABILITIES $ 405,401 $ 38,275 $ 2,627,495 $ 428,763 $ 1,547,771 $ - $13,785,507 $18,833,212 $17,687,949 v FUND DQUITY Investment in General Fixed Assets $ - $ - $ - $ - $ - $ 9,192,886 $ - $ 9,192,886 $ 6,610,493 Retainea Earnings - - - - 4,322,659 - - 4,322,659 3,721,158 Fund Balance Reserved 92,258 1,666,282 5,291,801 1,531,952 - - - 8,582,293 9,652,241 Unreserved Designated for Working Capital %5.000 - - - - - - 965,000 Undesignated 226,181 - - - - - - 226,161 1,613,530 WrAI, FUNDEJQIIITY 4. 2 15 ,19 , T - 3, 2 , 019I-59- , 42-1 IMAL LIABILITIES' AND FUND EQUITY $ 1,688,840 $ 1,704,557 $ 7,919,296 $ 1,960,715 $ 5,870,430 $ 9,192,886 $13,785,507 $42,122,231 $39,285,371 : a-xxaarxsq �a=xaaaa--x max=_ c_c =xxaxxanxxx �xxsxasaxxa axxsxs=xxsx z=ssassaxzsx�axaxxxmx= =xa_aaxmaL CITY OF ROSEMOUNT, MINNESOTA COMBINED STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE ALL GOVERNMENTAL ----------------------------- FUND TYPES For the Year Ended December 31, 1989 General Special Revenue Debt Service Capital Projects Totals (Memorandum Onl) 9 REVENUE 19 8 General Property Taxes Licenses and Permits $ 816,350 253,308 $ 731,671 $ 178,519 $ $ 1.726,540 $ 1,507,607 Special Assessments Intergovernmental 18,267 - 854,123 - 253,308 872,390 288,952 Charge for Services 973,958 72,522 161,745 6,431 929,844 908,998 1,623,060 Eines and Forfeitures 43,181 78,953 94,327 Interest Earnings Other 107,493 147,538 703,858 _- 13,104 43,181 971,993 32,424 TOTAL REVENUE 110,039 2,39 ,118 1,04 ,3 38,778 $ 1,_77__p,30 57,205 -g 206,022 595,223 399,230 ,288,09 $ ,449_1 EXPENDITURES General Government - Public Safety $ 982,026 680,479 $ 97,155 - $ $ $ 1,079,181 $ 945,796 Public Works 567,535 680,479 539,259 Parks and Recreation 342,491 _- 2,382,776 2,950,311 2,294,813 = Debt Service - aD ,491 767,939 2,770 - 109,656 342,491 880,365 161,929 1,724,064 Principal Retirement Interest on Bonds - - 2,575,000 - 2,575,000 290,000 Fiscal Agent Fees 832,025 - 832,025 591,575 TOTAL EXPENDITURES $$ 2�5 2,5-31 8 5,094 3, 9,197,197 �� 2,.49 �,�49�b�$ 5 EXCESS (DEFICIT) OF REVENUE OVER _ ,432 , 49152 EXPENDITURES BEFORE OTHER SOURCES (USES) $ (1_ 77,413) $ 182,291 $(1,643,714) $(2,422, 123).$(4.060 , 959) $(1,100,135) OTHER FINANCING SOURCES (USES) Proceeds from Sale of Bonds $ $ Transfers from Other Fun Transfers 66,670 300,000 $ 504,694 2,157,049 $ 2,048,822 $ 2,553,516 $ 3,828,355 to Other Funds NET OTHER FINANCING SOURCES (USES) $ (222,228) $ (243,90543,90 9) 2(286,530) 132,562 (1,392,718) 2,656,281 I2,641,665' 228,958 3(839.620) EXCESS (DEFICIT) OF REVENUE AND OTHER FINANCING SOURCES OVER EXPENDITURES ANS D OTHER FINANCING SOURCES (USES) $ (440,041) $ (,61,618) $ 642,819 $(1,633,457) $(1,492,297)$, FUND BALANCES, January 1 1,723,480 1,727,900 4,648,982 3,165,409 2,739,558 FUND BALANCES, December 31 $ 11,265,771 - 81526,213 1,283,439 $ 1,666,282 $ 5,291,801 $ 1,531,952 $ 9,773,474 $11,265,771 CITY OF ROSEMOUNT, MINNESOTA COMBINED STATEMENT OF REVENUE, EXPENSES AND CHANGES> IN RETAINED EARNINGS PROPRIETARY FUNDS --------------------------------------------------- For the Years Ended December 31, 1989 and 1988 Enterprise Fund 1989 199-8 OPERATING REVENUE Water Sales $ 221,069 $ 220,482 Sewer Charges 210,894 174,883 Water Surcharges 27,450 - Water Meter Maintenance 9,003 7,645 Water Meters 11,786 11,314 Connection/Reconnection Fees 478,906 609,915 - Miscellaneous 19,676 8,130 Total Operating Revenue $ 978,784 $ 1,032,369 OPERATING EXPENSES Salaries and Wages $ 138,851 $ 122,186' Supplies 49,932` 48,684 Other Services 111,404 106,286 Other Charges 20,000 - Metro Sewer Charge 158,883 117,158 Depreciation Expense 85,778 83,686 Total Operating Expenses $ 564,848 $ 478,000 Operating Income $ 413,936 $ 554,369 NON-OPERATING REVENUE (EXPENSES) Assessments $ 191 $ 12,590 Interest Earnings 226,913 90,143 Interest on Bonds (23,674) (10,198) Other Expense (718) (459) Net Non -Operating Revenue $ 202,712 $ 92,076 INCOME BEFORE OPERATING TRANSFERS $ 616,648 $ 646,445 Operating Transfers In 127,595 157,777 Operating Transfers Out (142,742) (169,115) NET INCOME $ 601,501 $ 635,107 RETAINED EARNINGS, January l 3,721,158 3,086,051 RETAINED EARNINGS, December 31 $ 4,322,659' $ 3,721,158 CITY of FWAM err, MINNESOTA COMBINED BALANCE Sig= ALL FUND TYPES AND ACCOUNT, GROUPS ----- December 31, 1988 Proprietary Governmental Fund Types Fund Types Acaant Groups General Totals Special Debt Capital Fixed Assets General hong-Term (Memorandum Only) ASSETS General Revenue Service Projects Enterprise (Unaudited) Debt 1988 1987 cash Certificates of Deposit $ 161,260 1,407,500 $ 96,736 1,680,000 $ 155,807 4,493,175 $ 152,109 3,655,000 $ 49,104 1,735,000 $ $ - $ 615,016 $ 706,452 Accounts Receivable 11,074 -- - 38,411 89,070 - 12,970,675 9,592,160 Special Assessments Receivable ' 138,555 80,371 Delinquent 564 74,705 Deferred Taxes Receivable 70,757 - 1,215,691 - 10,740 - - 75,269 1,297,188 55,227 1,374,701 Current 171,632 3,180 - - DelirnNent 64,501 - - - 174,812 40,717 Due From Other Governmental 64,501 81,767 - Units - 16,470 - aid Expenses 109,950 24,598 16,470 O Fixed Assets - - 134,548 123,692Pre Accumulated Depreciation - - 2,836,479 6,610,493 - 9,446,972 8,474,393 Amount Available in Debt - - - (749,966) - ' (749,966) (666,393 280) Service Funds .... Amount to be Provided for - - 4,648,982 4,648,982 3,529,986 Debt Retirement - - - - - - 9,101,447 9,101,447 6,646,211 7MAL ASSET'S - S 11997,238 �xxxaaasas $ 1,796,386 $ 5,939,378 $ 3,845,520 $ 3,995,025 $ 6,610,493 $13,750,429 $37,934,469 $30,039,397 ssasasxaxasx. =r.�ssaxx as�sasxsamxs Oassaxxaxa: sxsxxrsxasys x:¢saxsssass axassasasxss�ssxcsaeaas CITY OF IKX04OU T, MINNESOTA COMBINED BALANCE SHEET ALL FUND TYPES AND ACCOURr GROUPS December 31, 1988 Proprietary Governmental Fund Types Fled Types Account Groups General Totals Fixed General (Memorandum Only) Special Debt Capital Assets Long -Term General Revenue Service Projects Enterprise (Unaudited) Debt 1988 1987 LIABILITIES AND FUND EQUITY LIABILITIES Cash Overdraft $ - $ 2,330 $ - $ 163,277 $ - $ - $ - $ 165,607 $ 524,473 Accounts Payable 36,190 29,367 - 104,570 9,897 - - 180,024 82,427 Compensated Absences Payable - - - - 39,018 120,429 159,447 115,510 Accrued Expenses 23,754 - - - 1,140 - - 24,894 15.828 Accrued Interest - - - - 2,572 - - 2,572 3,172 Reimbursable Permits and Surcharges 77,992 - - - - - - 77,992 30,474 Customer Meter Deposits - - - - - - - - 17,989 Contracts Payable - 36,789 - 412,264 35,500 - 484,553 165,478 Deferred Revenue 135,822 - 1,290,396 - 10,740 - - 1,436,958 1,456,090 Bonds Payable -, - - - 175,000 - 13,630,000 13,805,000 - 10,310,000 TOTAL LIABILITIES $ 273,758 $ 68,486 $ 1,290,396 $ 680,111 $ 273,867 $ - $13,750,429 $16,337,047 $12,721,441 FUND EQUITY Investment in General Fixed Assets $ - $ - $ - $ - $ - $ 6,610,493 $ - $ 6,610,493 $ 5,705,692 Retained Earnings - - - - 3,721,158 - - 3,721,158 3,086,051 Fund Balance - Reserved 109,950 1,727,900 4,648,982 - - - - 6.486,832 4,807,428 Unreserved 1,613,530 - 3,165,409 - - - 4,778,939 3,718,785 WTAL FUND K"ITY $ 1,723,480 $ 1,727,900 $ 4,648,982 $ 3,165,409 $ 3.721,158 '$ 6,610,493 $ - $21,597,422 $17,317,956 TOTAL LIABILITIES AND FUND EXNITY $ 1,997,238 $ 1,796,386 $ 5,939,378 $ 3,845,520 $ 3,995,025 $ 6,610,493 $13,750,429 $37,934,469 $30,039,397 xx=sx =� x=xxx�sxa--x=x=. x==x=xx=� =eexx=saw xaxxx-x=sas asxx=xac�aa a=__axxxxx� x=====xx�= CITY OF ROSEMOUNT, MINNESOTA COMBINED STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE ALL GOVERNMENTAL FUND TYPES ----------------------------------------- For the Year Ended December 31, 1988 Totals Special Debt Capital (Memorandum Onl ) REVENUE General Revenue Service Projects 1988 1987 -- General Property Taxes Licenses and Permits $ 612,860 $ 701,058 $ 193,689 $ - $ 1,507,607 $ 1,201,800 Special Assessments 288,952 - - - - 288,952 152,317 Intergovernmental 854,257 - 355,037 908,998 413,766 - 908,998 1,623,060 1,192,200 1,138,923 Charge for Services Fines and Forfeitures 40,685 32,424 53,642 - - - 94,327 100,699 Interest Earnings 83,186 99,321 406,513 6,203 32,424 595,223 31,031 421,866 Other TOTAL REVENUE , 289,376 2,201,740 - 1,209.O0 $ 25,147 1,948,11-1 84,707 399,230 83,898. 90,91$ 5,449,82-1 T7,12_1;7j34 EXPENDITURES GeneralGovernment Public Safety $ 826,897 $ 162,167 $ - $ - $ 989,064 $ 864,912 Public Works 539,259 540,469 - - - 539,259 476,834 Parks and Recreation 118,661 - - 1,754,344 2,294,813 3,060,465 Other Debt Service = - 1,658,321 - 3,750 - 61,993 118,661 1,724,064 96,308 164,955 N Principal Retirement Interest on Bonds - - 290,000 - 290,000 340,000 Fiscal Agent Fee - - 591,575 - 591,575 349,915 TOTAL EXPENDITURES - 2,02 ,286 - 1, 20,48 2,520 87,84 1, 1 , 3 2,520 1,964 5,355,353 ,� ,956 EXCESS OF REVENUE OVER (UNDER) EXPENDI- TURES BEFORE OTHER SOURCES (USES) $ 176,454 $ (611,430) $ 1,060,268 $(1,725,427) $(1,100,135) $(1,032,619) OTHER FINANCING SOURCES (USES) Proceeds from Sale of Bonds Transfer from Other Funds $ - $ 1,079,264 $ 38,500 $ 2,710,591 $ 3,828,355 $ 4,961,884 Transfer to Other Funds 32,826 (150,000) 150,000 (34,794) 11,338 - 34,794 (32,826) 228,958 (217,620) 1,847,343 (1,490,307) NET OTHER FINANCING SOURCES (USES) 11 ,174) 1,194,470 -4-9;W3-8 $ 2,712,559- ,$ 9,693 ,318,920 EXCESS OF REVENUE AND OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES $ 59,280 $ 583,040 $ 1,110,106 $ 987,132 $ 2,739,558 $ 4,286,301 FUND BALANCES, January 1 1,664,200 1,144,860 3,538,876 2,178,277 8,526,213 4,239,912 FUND BALANCES, December 31 $ 1,723,480 $ 1,727,900 $ 4,648,982 $ 3,165,409 $11,265,771 $ 8,526,213 i _=ayseoco.a eso=aeaoaca. --=-=ava=:. �oaa=vaas� �a=saaaa�a o-_==aaan= CITY OF ROSEMOUNT, MINNESOTA COMBINED STATEMENT OF REVENUE, EXPENSES AND CHANGES IN RETAINED EARNINGS PROPRIETARY FUNDS --------------------------------------------------- For the Years Ended December 31, 1988 and 1987 Enterprise Fund -1798 1987 OPERATING REVENUE Water Sales $ 220,482 $ 164,722 Sewer Charges 174,883 165,665 Water Meter Maintenance 7,645 9,364 Water Meters 11,314 11,,840 Connection/Reconnection Fees 609,915 234,168 Miscellaneous 8,130 6,129 Total Operating Revenue $ 1,032,369 $ 591,888 OPERATING EXPENSES Salaries and Wages $ 122,186 $ 103,142 Supplies 48,684 23,110 Other Services 106,286 29,085 Metro Sewer Charge 117,158 98,498 Depreciation Expense 83,686 81,456 Total Operating Expenses $ 478, CC50b335=,1 Operating Income $ 554,369 $ 256,597 NON-OPERATING REVENUE (EXPENSES) Assessments $ 12,590 $ 8,750 Interest Earnings 90,143 80,481 Interest on Bonds (10,198) (12,560) Other Expense (459) (400) Net Non -Operating Revenue $ 92,076 $ 76,271 INCOME BEFORE OPERATING TRANSFERS $ 646,445 $ 332,868 Operating Transfers In 157,777 183,452 Operating Transfers Out (169,115) (540,488) NET INCOME- $ 635,107 $ (24,168) RETAINED EARNINGS, January 1 3,086,051 3,110,219 RETAINED EARNINGS, December 31 $ 3,721,158 $ 3,086,051