HomeMy WebLinkAboutItem 6City of Lakeville
Finance Department
Memorandum
To: Mayor and Council
Justin Miller, City Administrator
From: Jerilyn Erickson, Finance Director
Date: March 25, 2019
Subject: General Fund 2018 Preliminary Yearend Financial Report
The preliminary yearend 2018 financial report for the General Fund is attached for your
review. It is unaudited and may change.
The preliminary yearend 2018 report shows the variances from the amended budget as well
as the budget estimate. Conservative estimates for both revenues and expenditures were
used for the budget estimate since two to three months of activity would still occur at the
time the estimates were being prepared. Actual revenues were 1.8% higher than estimated.
Actual expenditures were .3% lower than estimated.
The estimated addition to the General Fund reserve at 12/31/2018 is $437,022 which is
approximately $596,000 higher than estimated during the 2019 budget process. This results
in a 50.3% fund balance ratio which is slightly higher than the 40-50% range established by
City policy.
Because the net change in fund balance was anticipated to be significantly less than what was
budgeted in 2018, Staff recommended and the City Council approved a planned use of
reserves for one-time or long-term purchases as part of the 2019 budget:
Police In-Squad Video/Body Worn Cameras $ 130,000
Equipment Fund $ 350,000
Park Improvement Fund $ 150,000
Ordinance Updates $ 33,000
Park Maintenance-2018 Projects C/F $ 42,500
Total $ 705,500
Considering this planned use of reserves, the fund balance ratio could be recalculated to be
47.9%.
The Council may want to consider some options for committing some of the General Fund
reserves towards specific needs that were identified during the preparation of the 2019
budget as well as the 2019-2023 Capital Improvement Program. This would mitigate some of
the pressure on the 2020 tax levy. Some potential uses would include the following:
Equipment Fund – currently projected to issue approximately $1.685 million in bonds in
2020 for vehicle/equipment replacement;
Building Fund
Park Improvement Fund
Trail Improvement Fund
Street Reconstruction Projects
Pavement Management Fund
Debt Levy Management
Severance Payouts
Staff will be starting the 2020 budget and 2020-2024 Capital Improvement Program updates
in the coming months. They will be reviewing the long-term plans to prioritize projects,
technology and equipment replacement, facility repairs, personnel needs, etc. as well as the
associated funding sources, which could include the use of General Fund reserves.
Attachment: 2018 Preliminary Yearend Financial Report
i
FINANCIAL HIGHLIGHTS:
The following financial report and analysis offers readers a narrative overview of the financial activities
of the City for the year ended December 31, 2018. This report only covers the General Fund. Readers
should take note that this information is preliminary as the City’s annual audit has not been
completed and some amounts may be estimated as the final audit work is still being completed. The
readers are encouraged to consider the information presented here in conjunction with the unaudited
financial statements attached to this report, the adopted budget and the five‐year Capital
Improvement Plan.
General Fund ‐ Revenues
Property tax revenues
General property taxes exceeded budget estimates by $81,000 due in part to better than
anticipated collection rates and delinquent tax collections. All delinquent taxes are
recorded in the General Fund and the other funds receive 100 percent of their current levy.
Tax payments from Dakota County were received in June and December, with the final
settlement received in January 2019.
Licenses and Permits.
Licenses and Permits exceeded budget estimates by $269,000. Building permit revenue
continues to be strong; however, they fell short of the 2017 revenue by 3.2 percent. The
following chart shows the 2017 actual number of building permits as well as a comparison
of the 2018 budget to actual.
Permit Type
2017
Actual
2018
Budget
2018
Estimate
2018
Actual
Single Family 454 350 425 446
Townhome 77 70 75 81
Apartments (Units) 3 (315 Units) 1 (120 Units) 2 (75 Units) 2 (75 Units)
Commercial 9 10 8 8
Intergovernmental.
Intergovernmental revenues were below budget estimates as the DUI Officer grant
participation was lower than expected before the grant ended in September. The Comp
Plan grant ($16,000) was anticipated in 2018, but due to extending the completion date
into 2019, the grant funds will be received and recognized in 2019. Police State Aid, post
board grant and Fire State Aid were up over the original budget.
ii
General Fund ‐ Revenues (Continued)
Intergovernmental. (continued)
Revenue for public safety programs such as traffic safety, protective vest replacement
grants and firefighter training grants continue to be strong. 2018 was the first full year of
the DARTS senior busing service and new for 2018 was a CDBG grant for a project called
Senior Chores/Maintenance.
Charges for Services.
Charges and services exceeded budget estimates by $142,000.
General government services revenues exceeded budget estimates by $57,000 due largely
to increases in planning activities from new development plans; a payment of $12,000 from
Dakota Electric for capital credits and $11,000 for 50 percent cost share for the Kenrick
Avenue extension study.
Public safety revenues exceeded budget estimates by $5,000. The addition of a School
Resource Officer during a three‐week period at Century Middle School resulted in
increased revenue ($6,000) from ISD 194. Security services from Super Bowl LII amounted
to $18,000 and Samaritan’s Purse added an additional $166,000 during the holiday season.
Forfeiture sales for 2018 exceeded budget estimates by $13,000. Revenues from forfeiture
sales have restrictions as to what they can be spent on.
Public works revenues for engineering‐related services in connection with developer
construction administration, inspection and GIS exceeded the adopted budget by $160,000
and revised budget estimates by $25,000. Revenues of $728,000 have been recognized
from City improvement projects.
Parks and Recreation program revenues exceeded the budget estimate by $55,000.
Expenses related to program revenues are also up proportionately.
Court Fines
Revenues from court fines ($347,000) fell short of the adopted budget by $78,000;
however, they exceeded the revised budget estimates by $16,000. Court fine revenues are
down for the second straight year and were $45,000 lower than 2017 and $59,000 lower
than 2016.
Investment Revenue and Miscellaneous
Investment revenue exceeded budget estimates by $25,000. Interest earnings for the
General Fund amounted to $133,000. This is comprised of investm ent earnings of $208,000
and a reduction for the market value adjustment of $(75,000).
iii
General Fund ‐ Expenditures
Personnel Services – Personnel services of $20,458,000 exceeded budget estimates by $34,000
or 0.2 percent. Costs for snow removal in the Streets and Parks Departments contributed to
the overage. Workers compensation rates and experience modification increased significantly
over the prior year. These increases weren’t reflected in the revised budget estimates.
Motor Fuels – Motor fuels were $31,000 over budget and $100,000 over 2017. $23,000 of the
overage is from the Street Department. Additional snow removal events likely contributed to
the overall increase.
Utilities – Electricity. Actual costs were consistent with the adopted budget. Electricity costs in
2018 exceeded 2017 by $15,000 or 4.90 percent. Upgrades and improvements to facility
building automation continues to help in reducing energy consumption.
Utilities – Natural Gas. Actual costs were below the adopted budget by $10,000, but Natural
gas costs increased from 2017 by $10,000 or 10.70 percent. Natural gas costs continue to be
low, but the budget anticipates these costs to trend upward in the coming years.
City Clerk. 2018 was an election year and added $87,000 to the General Fund expenditures in
2018.
Legal. City Attorney fees were $7,000 under budget estimates.
Planning. The Comp Plan update started in 2017 and was anticipated to be completed in 2018.
Continued strength in new development coming into Lakeville increased demands of the
department and resulted in the completion date going into 2019. The appropriated funds will
be carried over to the 2019 budget to complete the project.
Community and Economic Development. The department completed the Economic
Development Guide in 2018. The department also accounts for the DARTS bus service and the
Senior Chores/Maintenance programs which are funded by Community Development Block
Grant.
Inspections. Expenditures include a full year with the additional Building Inspector. Total
expenditures were in line with budget estimates. Personnel services were $21,000 under the
adopted budget due in part to a vacancy during part of 2018.
iv
General Fund ‐ Expenditures (continued)
Information Systems. Other charges and services were under budget estimates by $20,000 as
the department continues to review its current software and related annual maintenance
costs.
Human Resources. Actual expenditures for the advanced resignation program were $5,000
below budget estimates. Employee wellness was also under budget estimates by
approximately $5,000.
Insurance: The General Fund’s share of the insurance was reduced in past years to help keep
the tax levy down. With surplus funds anticipated, the budget was amended to increase the
General Fund’s contribution to the Municipal Reserves Fund.
Police Department. The Police Department is the largest General Fund department. Personnel
services were below budget estimates by $59,000. Lower personnel cost as a result of
employee transitions and a delay in hiring one of the new police officers was offset by a
significant increase in overtime costs related to security services from Super Bowl LII ($18,000)
and Samaritan’s Purse ($166,000) during the holiday season. Approximately 3,300 hours of
overtime was incurred for contracted security in 2018.
Fire Department. The Fire Department expenditures were under budget estimates by $11,000.
Reductions in protective clothing expenses and equipment parts contributed to the savings. In
2019, the Department will migrate to a pay‐per‐hour structure for the paid‐on‐call staff.
Personnel costs are contingent on the number and duration of emergency calls.
Engineering Department. During the budget process, the revised estimates were reduced by
$115,000 as the need for outside engineering was less than expected. Overall, the department
exceeded those revised estimates by $12,000.
Streets. Personnel services are up compared to budget and the prior year due in part to the
increased snow events in 2018. Salt costs are $30,000 over budget. Salt is expended when
delivered and stock piled until it is needed.
v
General Fund ‐ Expenditures (continued)
Parks. Personnel services are up compared to budget and the prior year due in part to the
increased snow removal from parks and trails. In addition, there were added costs for the
payout of the leave hours for the Park Administrative Assistant who retired in 2018. Due to the
newly created Advanced Resignation program, there were no gaps in employment which
would normally help offset the extra leave hours. Personnel costs for rinks were also up as the
season went well into March 2018 and an early start in December attributed to the increase in
seasonal wages. Savings realized in major maintenance projects and other contractual services
offset the increase in personnel services.
Recreation and Heritage Center. Overall, expenses are in line with budget estimates. Other
charges and services and temporary salaries were slightly above budget estimates due to
increases in recreation programs.
Arts Center. Expenditures for 2018 increased $11,000 over 2017. This increase was attributed
to the $44,000 increase in revenues from 2017. The budget and revised estimates were very
conservative which resulted in a $32,000 variance from the 2018 estimates.
Transfers. Transfers out to other funds amounted to $958,000 and provided funding for the
fiber installation project ($261,000), police portable radio replacement ($300,000), building
display replacement project ($22,000), trail improvements ($100,000) and park improvements
($125,000).
General Fund ‐ Fund Balance
Fund Balance. During the adoption of the 2019 Budget, the 2018 Fund balance was projected
to be $14,970,000 with a 48.1% fund balance ratio. The actual fund balance is anticipated to
be $15,566,000. That is a $596,000 increase resulting from the previous discussions above. The
unrestricted fund balance is anticipated to be $14,490,000 which is $634,000 more than
estimated. The estimated fund balance ratio is 50.3% of next year’s budgeted expenditures
which is slightly higher than the 40‐50% range established by City policy.
Unaudited
11/26/2018
Workshop
2018 2018 Variance from 2018 Change From
Adopted Amended 12/31/18 Amended Budget Actual Budget 12/31/18 Budget Actual
Budget Budget Actual Positive (Negative)Percent Estimate Actual Estimate Percent
Revenues
General property taxes 20,055,586$ 20,055,586$ 20,116,210$ 60,624$ 100.3% 20,060,167$ 20,116,210$ 56,043$ 100.3%
Licenses and permits 2,356,882 2,386,882 3,208,279 821,397 134.4% 2,939,597 3,208,279 268,682 109.1%
Intergovernmental 1,005,921 1,041,887 1,102,670 60,783 105.8% 1,114,566 1,102,670 (11,896) 98.9%
Charges for services 2,926,300 3,139,050 3,415,161 276,111 108.8% 3,273,049 3,415,161 142,112 104.3%
Court fines 425,000 425,000 347,203 (77,797) 81.7%331,000 347,203 16,203 104.9%
Investment income 90,071 90,071 133,000 42,929 147.7% 108,000 133,000 25,000 123.1%
Miscellaneous 47,303 57,303 74,770 17,467 130.5%68,333 74,770 6,437 109.4%
Total revenues 26,907,063 27,195,779 28,397,293 1,201,514 104.4%27,894,712 28,397,293 502,581 101.8%
Expenditures
Mayor and Council 107,230 107,230 99,218 8,012 92.5% 99,467 99,218 249 99.7%
Committees and Commissions 87,600 97,600 96,261 1,339 98.6% 93,718 96,261 (2,543) 102.7%
City Administration 478,570 478,570 476,621 1,949 99.6%478,413 476,621 1,792 99.6%
City Clerk 201,157 215,157 205,166 9,991 95.4%208,412 205,166 3,246 98.4%
Legal Counsel 80,000 80,000 71,584 8,416 89.5% 78,296 71,584 6,712 91.4%
Planning 585,768 585,768 546,319 39,449 93.3%584,833 546,319 38,514 93.4%
Community and Econ. Development 366,222 388,122 378,127 9,995 97.4%380,724 378,127 2,597 99.3%
Inspections 1,225,953 1,255,953 1,229,926 26,027 97.9% 1,233,038 1,229,926 3,112 99.7%
General Government Facilities 557,962 569,862 563,764 6,098 98.9%572,346 563,764 8,582 98.5%
Finance 781,534 781,534 769,007 12,527 98.4%780,120 769,007 11,113 98.6%
Information Systems 673,236 673,236 647,297 25,939 96.1%667,261 647,297 19,964 97.0%
Human Resources 511,685 523,685 504,544 19,141 96.3%527,906 504,544 23,362 95.6%
Insurance 285,000 425,000 425,000 ‐ 100.0% 425,000 425,000 ‐ 100.0%
Police 11,259,374 11,432,212 11,124,135 308,077 97.3% 11,225,440 11,124,135 101,305 99.1%
Fire 1,855,127 1,890,193 1,870,010 20,183 98.9% 1,881,284 1,870,010 11,274 99.4%
Engineering 974,588 974,588 870,931 103,657 89.4%859,429 870,931 (11,502) 101.3%
Construction Services 587,152 587,152 489,190 97,962 83.3%497,083 489,190 7,893 98.4%
Streets 3,194,298 3,363,298 3,398,786 (35,488) 101.1% 3,306,350 3,398,786 (92,436) 102.8%
Parks 2,643,982 2,643,982 2,615,580 28,402 98.9% 2,604,956 2,615,580 (10,624) 100.4%
Recreation 700,028 709,778 715,580 (5,802) 100.8% 709,786 715,580 (5,794) 100.8%
Heritage Center 129,549 129,549 119,596 9,953 92.3%128,307 119,596 8,711 93.2%
Arts Center 510,370 518,370 550,835 (32,465) 106.3% 518,362 550,835 (32,473) 106.3%
Other (43,090) (43,090) ‐ (43,090) 0.0%‐ ‐ ‐ 0.0%
Total expenditures 27,753,295 28,387,749 27,767,477 620,272 97.8%27,860,531 27,767,477 93,054 99.7%
Excess (deficiency) of revenues
over expenditures (846,232) (1,191,970) 629,816 1,821,786 34,181 629,816 (595,635)
Other financing sources (uses)
Transfer from other funds 765,232 765,232 765,232 ‐ 100.0% 765,232 765,232 ‐ 100.0%
Transfer to other funds (660,864) (958,026) (958,026) ‐ 100.0%(958,026) (958,026) ‐ 100.0%
Total other financing sources (uses) 104,368 (192,794) (192,794) ‐ (192,794) (192,794) ‐
Net change in fund balance (741,864) (1,384,764) 437,022 1,821,786 (158,613) 437,022 595,635
Beginning fund balance 14,288,353 15,128,923 15,128,923 ‐ 15,128,923 15,128,923 ‐
Ending fund balance 13,546,489$ 13,744,159$ 15,565,945$ 1,821,786$ 14,970,310$ 15,565,945$ 595,635$
Adj fund balance, Dec 31 (net of restricted )12,850,659$ 13,048,329$ 14,489,560$ 13,855,935$ 14,489,560$ 633,625
Net change in fund balance percentage (5.2%)(9.2%)2.9%(1.0%)2.9%
Ratio: Fund balance to CY expenditures 46.3%46.0%52.2%49.7%52.2%
Ratio: Fund balance to NY expenditures 44.6%45.3%50.3%48.1%50.3%
Expense Summary:
Personnel services 20,593,713 20,835,679 20,458,342 377,337 98.2% 20,424,100 20,458,342 (34,242) 100.2%
Commodities 1,723,195 1,895,295 1,924,354 (29,059) 101.5% 1,897,573 1,924,354 (26,781) 101.4%
Other charges and services 5,440,118 5,660,506 5,341,780 318,726 94.4% 5,502,619 5,341,780 160,839 97.1%
Capital outlay 39,359 39,359 43,001 (3,642) 109.3%36,239 43,001 (6,762) 118.7%
27,796,385 28,430,839 27,767,477 663,362 97.7%27,860,531 27,767,477 93,054 99.7%
‐ ‐ ‐ ‐ ‐ ‐ ‐
General Fund
Summary Statement of Revenues, Expenditures and Changes in Fund Balances
For the Twelve Month Period Ended Decmber 31, 2018
Comparative
1
Unaudited
General Fund
Schedule of Expenditures
2018 2018 Variance from 2018 Change From
Adopted Amended 12/31/18 Amended Budget Actual Budget 12/31/18 Budget Actual
Expenditures Budget Budget Actual Positive (Negative)Percent Estimate Actual Estimate Percent
Mayor and Council
Personnel services 49,041$ 49,041$ 50,642$ (1,601)$ 103% 48,938$ 50,642$ (1,704)$ 103%
Commodities 50 50 90 (40) 180% 90 90 ‐ 100%
Other charges and services 58,139 58,139 48,486 9,653 83%50,439 48,486 1,953 96%
Total 107,230 107,230 99,218 8,012 93%99,467 99,218 249 100%
Committees/Commissions
Personnel services 71,902 71,902 71,273 629 99% 69,258 71,273 (2,015)$ 103%
Commodities 1,630 1,630 2,247 (617) 138% 1,630 2,247 (617) 138%
Other charges and services 14,068 24,068 22,741 1,327 94%22,830 22,741 89 100%
Total 87,600 97,600 96,261 1,339 99%93,718 96,261 (2,543) 103%
City Administration
Personnel services 423,716 423,716 423,744 (28) 100% 426,323 423,744 2,579$ 99%
Commodities 1,200 1,200 1,034 166 86% 1,600 1,034 566 65%
Other charges and services 52,154 52,154 50,173 1,981 96% 48,990 50,173 (1,183) 102%
Capital outlay 1,500 1,500 1,670 (170) 111%1,500 1,670 (170) 111%
Total 478,570 478,570 476,621 1,949 100%478,413 476,621 1,792 100%
City Clerk
Personnel services 115,980 115,980 112,959 3,021 97%115,286 112,959 2,327 98%
Commodities 1,000 4,100 4,544 (444) 111% 3,600 4,544 (944) 126%
Other charges and services 84,177 95,077 87,663 7,414 92%89,526 87,663 1,863 98%
Total 201,157 215,157 205,166 9,991 95%208,412 205,166 3,246 98%
Legal Counsel
Other charges and services 80,000 80,000 71,584 8,416 89%78,296 71,584 6,712 91%
Planning
Personnel services 518,211 518,211 514,754 3,457 99%517,963 514,754 3,209 99%
Commodities 2,291 2,291 1,645 646 72% 2,041 1,645 396 81%
Other charges and services 65,266 65,266 29,920 35,346 46%64,829 29,920 34,909 46%
Total 585,768 585,768 546,319 39,449 93%584,833 546,319 38,514 93%
Community and Economic Development
Personnel services 294,620 294,620 294,043 577 100% 294,307 294,043 264 100%
Commodities 250 250 278 (28) 111% 250 278 (28) 111%
Other charges and services 71,352 93,252 83,806 9,446 90%86,167 83,806 2,361 97%
Total 366,222 388,122 378,127 9,995 97%380,724 378,127 2,597 99%
Inspection
Personnel services 973,050 973,050 952,106 20,944 98%959,054 952,106 6,948 99%
Commodities 13,792 13,792 10,321 3,471 75% 13,792 10,321 3,471 75%
Other charges and services 239,111 269,111 267,499 1,612 99%260,192 267,499 (7,307) 103%
Capital outlay ‐ ‐ ‐ ‐ 0%‐ ‐ ‐ 0%
Total 1,225,953 1,255,953 1,229,926 26,027 98%1,233,038 1,229,926 3,112 100%
(continued)
Comparative
2
Unaudited
General Fund
Schedule of Expenditures
2018 2018 Variance from 2018 Change From
Adopted Amended 12/31/18 Amended Budget Actual Budget 12/31/18 Budget Actual
Expenditures (continued)Budget Budget Actual Positive (Negative)Percent Estimate Actual Estimate Percent
General Government Facilities
Personnel services 353,190$ 365,090$ 364,415$ 675$ 100% 371,500$ 364,415$ 7,085$ 98%
Commodities 26,243 26,243 23,581 2,662 90% 23,914 23,581 333 99%
Other charges and services 178,529 178,529 175,768 2,761 98%176,932 175,768 1,164 99%
Total 557,962 569,862 563,764 6,098 99%572,346 563,764 8,582 99%
Finance
Personnel services 696,628 696,628 681,702 14,926 98%691,737 681,702 10,035 99%
Commodities 3,500 3,500 1,790 1,710 51% 3,514 1,790 1,724 51%
Other charges and services 81,406 81,406 82,545 (1,139) 101% 82,369 82,545 (176) 100%
Capital outlay ‐ ‐ 2,970 (2,970) 0%2,500 2,970 (470) 119%
Total 781,534 781,534 769,007 12,527 98%780,120 769,007 11,113 99%
Information Systems
Personnel services 430,046 430,046 414,696 15,350 96%417,744 414,696 3,048 99%
Commodities 2,995 2,995 7,124 (4,129) 238% 3,675 7,124 (3,449) 194%
Other charges and services 240,195 240,195 225,477 14,718 94%245,842 225,477 20,365 92%
Total 673,236 673,236 647,297 25,939 96%667,261 647,297 19,964 97%
Human Resources
Personnel services 387,122 387,122 389,944 (2,822) 101% 397,384 389,944 7,440 98%
Commodities 2,913 2,913 1,821 1,092 63% 2,552 1,821 731 71%
Other charges and services 121,650 133,650 112,779 20,871 84%127,970 112,779 15,191 88%
Total 511,685 523,685 504,544 19,141 96%527,906 504,544 23,362 96%
Insurance
Other charges and services 285,000 425,000 425,000 ‐ 100%425,000 425,000 ‐ 100%
Police
Personnel services 8,843,216 9,038,216 8,756,827 281,389 97% 8,815,848 8,756,827 59,021 99%
Commodities 396,022 396,022 398,171 (2,149) 101% 402,243 398,171 4,072 99%
Other charges and services 2,020,136 1,997,974 1,969,137 28,837 99%2,007,349 1,969,137 38,212 98%
Total 11,259,374 11,432,212 11,124,135 308,077 97%11,225,440 11,124,135 101,305 99%
Fire
Personnel services 1,084,127 1,105,168 1,099,167 6,001 99% 1,096,384 1,099,167 (2,783) 100%
Fire Relief Contribution/State Aid 347,676 361,701 371,701 (10,000) 103% 361,701 371,701 (10,000) 103%
Commodities 151,407 151,407 130,244 21,163 86%149,631 130,244 19,387 87%
Other charges and services 271,917 271,917 268,898 3,019 99%273,568 268,898 4,670 98%
Total 1,855,127 1,890,193 1,870,010 20,183 99%1,881,284 1,870,010 11,274 99%
(continued)
Comparative
3
Unaudited
General Fund
Schedule of Expenditures
2018 2018 Variance from 2018 Change From
Adopted Amended 12/31/18 Amended Budget Actual Budget 12/31/18 Budget Actual
Expenditures (continued)Budget Budget Actual Positive (Negative)Percent Estimate Actual Estimate Percent
Engineering
Personnel services 745,625$ 745,625$ 729,390$ 16,235$ 98%729,275$ 729,390$ (115)$ 100%
Commodities 8,476 8,476 7,789 687 92% 8,476 7,789 687 92%
Other charges and services 220,487 220,487 131,403 89,084 60%121,678 131,403 (9,725) 108%
Capital outlay ‐ ‐ 2,349 (2,349) 0%‐ 2,349 (2,349) 0%
Total 974,588 974,588 870,931 103,657 89%859,429 870,931 (11,502) 101%
Construction Services
Personnel services 538,730 538,730 444,236 94,494 82%449,716 444,236 5,480 99%
Commodities 8,515 8,515 7,887 628 93% 7,915 7,887 28 100%
Other charges and services 11,348 11,348 8,315 3,033 73% 10,893 8,315 2,578 76%
Capital outlay 28,559 28,559 28,752 (193) 101%28,559 28,752 (193) 101%
Total 587,152 587,152 489,190 97,962 83%497,083 489,190 7,893 98%
Streets
Personnel services 2,120,785 2,120,785 2,153,633 (32,848) 102% 2,070,265 2,153,633 (83,368) 104%
Commodities 722,838 891,838 947,311 (55,473) 106% 895,490 947,311 (51,821) 106%
Other charges and services 350,675 350,675 297,842 52,833 85%340,595 297,842 42,753 87%
Capital outlay ‐ ‐ ‐ ‐ 0%‐ ‐ ‐ 0%
Total 3,194,298 3,363,298 3,398,786 (35,488) 101%3,306,350 3,398,786 (92,436) 103%
Parks
Personnel services 1,854,298 1,854,298 1,882,542 (28,244) 102% 1,845,047 1,882,542 (37,495) 102%
Commodities 291,804 291,804 293,109 (1,305) 100% 295,586 293,109 2,477 99%
Other charges and services 492,080 492,080 436,603 55,477 89%460,643 436,603 24,040 95%
Capital outlay 5,800 5,800 3,326 2,474 57%3,680 3,326 354 90%
Total 2,643,982 2,643,982 2,615,580 28,402 99%2,604,956 2,615,580 (10,624) 100%
Recreation
Personnel services 399,504 399,504 401,685 (2,181) 101% 398,952 401,685 (2,733) 101%
Commodities 35,971 35,971 31,624 4,347 88% 36,044 31,624 4,420 88%
Other charges and services 264,553 274,303 282,271 (7,968) 103%274,790 282,271 (7,481) 103%
Total 700,028 709,778 715,580 (5,802) 101%709,786 715,580 (5,794) 101%
Heritage Center
Personnel services 64,261 64,261 59,716 4,545 93% 66,425 59,716 6,709 90%
Commodities 12,578 12,578 7,145 5,433 57% 9,463 7,145 2,318 76%
Other charges and services 52,710 52,710 52,735 (25) 100%52,419 52,735 (316) 101%
Total 129,549 129,549 119,596 9,953 92%128,307 119,596 8,711 93%
Arts Center
Personnel services 281,985 281,985 289,167 (7,182) 103% 280,993 289,167 (8,174) 103%
Commodities 39,720 39,720 46,599 (6,879) 117% 36,067 46,599 (10,532) 129%
Other charges and services 185,165 193,165 211,135 (17,970) 109% 201,302 211,135 (9,833) 105%
Capital outlay 3,500 3,500 3,934 (434) 112%‐ 3,934 (3,934) 0%
Total 510,370 518,370 550,835 (32,465) 106%518,362 550,835 (32,473) 106%
Other financing uses ‐ transfers
To Communications Fund (Fiber Project)260,864 260,864 260,864 ‐ 100% 260,864 260,864 ‐ 100%
To Improvement Construction Fund 150,000 150,000 150,000 150,000 ‐
To Building Fund 300,000 322,162 322,162 ‐ 100% 322,162 322,162 ‐ 100%
To Park Improvement Fund ‐ 125,000 125,000 ‐ 100% 125,000 125,000 ‐ 100%
To Trail Improvement Fund 100,000 100,000 100,000 ‐ 100%100,000 100,000 ‐ 100%
Total 660,864 958,026 958,026 ‐ 100%958,026 958,026 ‐ 100%
Comparative
4