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A. 2013 Budget Discussion Enterprise & Special Revenue Funds Detailed Department Presentations IOW MEMORANDUM CITY OF TO: Mayor and City Council CHANHASSEN FROM: Greg Sticha, Finance Director 6," • 7700 Market Boulevard PO Box 147 DATE: October 08, 2012 Chanhassen, MN 55317 SUBJ: 2013 Budget Discussion Enterprise & Special Revenue Funds — Administration Detailed Department Presentations Phone: 952.2271100 Fax: 952.2271110 BACKGROUND Building Inspections On Monday, staff will be reviewing the final two budget areas that have not been Phone: 952.2271180 Fax: 952.2271190 discussed in detail with the City Council to this point. Engineering Special Revenue Funds Phone: 9522271160 Fax: 952.2271170 The city has two special revenue funds, the Charitable Gambling Fund (201) and the Finance Cable Television Fund (210). Phone: 952.2271140 Fax: 952.2271110 The Charitable Gambling Fund is supported by donations from pull tab sales at the American Legion. The city receives 10% of the net pull tab sales. The funds may Park & Recreation only be used for public safety equipment /training or for youth programs. In past Phone: 952.2271120 years, the funds have been used to purchase small equipment or training for the fire Fax: 952.2271110 department. Recreation Center The Cable Television Fund is supported by franchise fees from Mediacom, the 2310 Coulter Boulevard pp y Phone: 952.2271400 city's local cable provider. These funds have been used to pay for improvements to Fax: 952.2271404 the cable television access channel and to make improvements to broadcast equipment or the studio. Planning & Natural Resources Phone: 952.2271130 There are two separate fees that support the cable television fund. The first is a 5% Fax: 952.2271110 franchise fee, which is paid by all subscribers based on the cable tv portion of their bill. This fee allows the cable company to use the city rights -of -way for burying Public Works cable lines. The city may use this fee for any purpose. 7901 Park Place Phone: 952.2271300 The second fee is a PEG access fee. This fifty -cent per subscriber fee may only be Fax: 952.2271310 used for capital equipment needs for educational and governmental programming. Senior Center Phone: 9522271125 Enterprise Funds Fax: 952.2271110 The Enterprise Funds are for utility services provided in the city; including water, Web Site sanitary sewer and storm water utility services. Each of the funds collects user and www.ci.chanhassen.mn.us connection fees for hook -up and use of the systems. These operational fund budgets are then incorporated into the city's utility rate study, which will be reviewed at the October 24 City Council meeting. f: \gregs \budget\20I3 budget \I0 -08 detail bud discussion spec rev & ent.docx Chanhassen is a Community for Life - Providing forTodayand Planning for Tomorrow ATTACHMENTS 1. PowerPoint presentation, Special Revenue Funds 2. Detailed budget sheets, Special Revenue Funds 3. PowerPoint presentation, Enterprise Funds 4. Detailed budget sheets, Enterprise Funds f: \gregs \budget\2013 budget \10 -08 detail bud discussion spec rev & ent.docx S pecial Revenue Funds Charitable Gambling (10 %) & Cable TV Funds r Charitable Gambling (10 %) Fund "This fund accounts for the proceeds that the city receives from charitable gambling. The city collects 10% of the net proceeds from pull tab sales at the American Legion in Chanhassen. These proceeds may only fund public safety training and equipment or programs that benefit the youth." Services Provided /Outcomes Charitable Gambling, 201 • The City currently uses the funding provided from this revenue source to make small equipment purchases or provide training for the fire department. Charitable - 201 Personal Materials & Contractual Total Service Supplies Services Budget 2013 $0 $0 $30,000 $30,000 2012 $0 $0 $18,700 $18,700 Percent 0.0% 0.0% +60% +60% Change Significant Changes: •The budget was increased for additional training for the fire department needed to catch up the department in areas they have fallen behind in previous years. Cable Television Fund 210 "The Cable TV Franchise agreement the city has with Mediacom, includes a 5% franchise fee. These revenues are to be used for the improvement of public broadcasting capabilities, studio improvements, and other capital expenditures improving the overall cable system" J Services Provided /Outcomes Cable Television Fund, 210 Staff: • City Recorder (100 %) • A portion of Assistant City Manager (25 %) Channel 8 • Software, hardware, and operating costs Cable Television - 210 Personal Materials Contractual Capital Total Service & Services Budget Supplies 2013 $93,500 $5,000 $10,100 $3,000 $102,900 2012 $91,300 $3,500 $5,100 $3,000 $92,700 Percent +2.4% +43% +98% 0% +8.5% Change Significant Changes: • Adjustments to lines items were made for anticipated expected future contractual service needs as well as based on previous years expenditures. •Fund Balance at 12- 31 -11, $1,365,162 unrestricted and $116,916 restricted for PEG. 2013 Special Revenue Funds 201 10% Charitable Contribution 2012 to 2010 2011 2012 2013 2013 Account Description Actual Actual Budget Budget % Inc /(Dec) Revenue 3801 Interest Earnings 676 1,483 700 1,000 42.9% 3807 Donations 22,731 25,010 18,000 22,000 22.2% * Total General Property Tax 23,407 26,493 18,700 23,000 23.0% ** Total Revenue 23,407 26,493 18,700 23,000 23.0% Expenditures 4370 Travel & Training 17,500 17,500 18,700 30,000 60.4% * Total Contractual Services 17,500 17,500 18,700 30,000 60.4% 4703 Office Equipment - - - - 0.0% * Total Capital Outlay - - - - 0.0% ** Total Expenditures 17,500 17,500 18,700 30,000 60.4% Revenue Over /(Under) Expenditures 5,907 8,993 - (7,000) 2013 Special Revenue Funds 210 Cable TV 2012 to 2010 2011 2012 2013 2013 Account Description Actual Actual Budget Budget % Inc /(Dec) Revenue 3080 Franchise Fees 188,701 193,462 205,000 200,000 (2.4 %) 3081 PEG Fees 43,028 38,199 25,000 25,000 0.0% * Total General Property Tax 231,729 231,661 230,000 225,000 (2.2 %) 3801 Interest Earnings 10,958 23,475 10,000 2,000 (80.0 %) 3903 Refunds /Reimbursements - 855 - - 0.0% 3910 Miscellaneous Revenue - 625,000 - - 0.0% * Total Other Revenue 10,958 649,330 10,000 2,000 (80.0 %) ** Total Revenue 242,687 880,991 240,000 227,000 (5.4 %) Expenditures 4010 Salaries & Wages -Reg 71,703 67,999 71,700 73,800 2.9% 4030 Contributions - Retirement 10,348 9,900 10,600 10,800 1.9% 4040 Contributions- Insurance 7,351 8,112 8,800 8,800 0.0% 4050 Workers Compensation 101 82 200 100 (50.0 %) * Tiotal Personal Services 89,504 86,094 91,300 93,500 2.4% 4120 Supplies- Equipment 3,019 9,662 3,500 5,000 42.9% * Total Materials & Supplies 3,019 9,662 3,500 5,000 42.9% 4300 Fees, Services 37,622 44,248 3,000 8,000 166.7% 4340 Printing & Publishing - - 500 500 0.0% 4370 Travel & Training - - 100 100 0.0% 4483 Liability Insurance 1,500 1,500 1,500 1,500 0.0% 4933 Sales Tax 3 10 - - 0.0% * Total Contractual Services 39,125 45,758 5,100 10,100 98.0% 4705 Other Equipment 7,027 24,080 3,000 3,000 0.0% 4706 Other Improvements - 6,640 - - 0.0% * Total Capital Outlay 7,027 30,720 3,000 3,000 0.0% ** Total Expenditures 138,675 172,233 102,900 111,600 8.5% Revenue Over /(Under) Expenditures 104,013 708,757 137,100 115,400 I Enterprise Funds Water, Sewer & Storm Sewer Funds � i inn Water Operations 700 41 . "To provide a safe, reliable efficient and cost effective water operation system to meet the needs of the residents and business now and into the future." Services Provided /Outcomes Water Operations, 700 Staff: 8 Employees Major Expenditures • Chemicals for water operations • Utility to run operations • Repairs to system Major Responsibilities include: • Meet potable water production demands, treatment of water and operate distribution system efficiently. • Repair and maintenance of distribution system. • Annual Flushing operation. • Complete approximately 4,500 locates annually. • Confirm water meets MDH requirements. Test between 1,300 to 1,400 water samples annually Water Operations - 700 Personal Materials & Contractual Total Service Supplies Services Budget 2013 $569,500 $259,600 $662,800 $1,491,900 2012 $540,500 $254,700 $613,300 $1,408,500 Percent +5.0% +1.9% +8.1% + ° Change 5.9/0 Significant Changes: • Adjustment to personal costs for allocation of wages between water and sewer fund, corresponding decrease in sewer fund on wage line item. • Adjustment for chemicals as well as for utility and maintenance costs. Sewer Operations 701 AIL "To provide an efficient, well maintained and cost effective sewer collection system to meet the needs of a growing Community." Services Provided /Outcomes Sewer Operations, 701 Staff: 8 Employees —Same as Water Operations Staff Significant contracts • Met Council Sewer Treatment - $1,376,000 • Utility cost to run operations — $70,000 Major Responsibilities Include: • Annual sewer Jetting /Cleaning Operations • Ongoing maintenance and inspection of 31 lift stations • Ongoing I &I reduction improvements • Emergency Sewer Repairs O O Sewer Operations - 701 Personal Materials & Contractual Total Service Supplies Services Budget 2013 $357,500 $44,200 $1,635,600 $2,037,300 2012 $352,500 $38,600 $1,766,500 $2,157,600 Percent +1.4% +14.5% -7.4% -5.6% Change Significant Changes: • Decrease in wages for proper allocation between sewer and water fund as discussed in water fund in previous slide. • Significant decrease in met Council sewer charge. • Slight increase in repair and maintenance of equipment. O O Surface Water Management 720 "Dedicated to maintaining and improving surface water quality and the protection of ro ert through the p p Y g maintenance and expansion of the storm water drainage and treatment system in a cost effective manner while assuring compliance with rules for Phase II MS4s." Services Provided/Outcomes Surface Water Management, 720 Staff: 3 Employees, Water Resources Coordinator, Environmental Resource Specialist, and Natural Resources Technician Major Responsibilities • 0 & M of existing storm water infrastructure with expansion as needed. • Project completion per SWMP and CIP. • Design and implentation of projects to improve water quality. • Assure City compliance with Federal, State and local water quality rules. • Address resident drainage, flooding, erosion, etc concerns. • Inspect all active construction sites for compliance with NPDES permits. • Review development/building plans for proper surface water management and compliance with City Code. • Performance of diseased tree inspections, site inspections for compliance with landscape plans, manages escrow funds. • Administer Wetland Conservation Act. • Addresses emergency flooding and drainage issues. • Community outreach and education initiatives. • Administer FEMA Surface Water - 720 Personal Materials & Contractual Total Service Supplies Services Budget 2013 $238,000 $29,800 $180,750 $448,550 2012 $239,800 $31,900 $168,500 $440,200 Percent -0.8% -6.6% +7.3% +1.9% Change Significant Changes: •Increase in fees for Service is largely ($10,000) due to updating the surface water management plan. 2013 Enterprise Funds 700 Water Utility Revenue 2012 to 2010 2011 2012 2013 2013 Account Description Actual Actual Budget Budget % Inc /(Dec) 3510 Grants -State - 9,393 - - 0.0% * Total Intergovernmental Rev - 9,393 - - 0.0% 3661 Water Usage 2,332,767 2,497,737 2,550,000 2,525,000 (1.0 %) 3662 Utility Penalties 57,950 55,238 60,000 60,000 0.0% 3664 Sale of Meters & Parts 32,887 54,898 35,000 40,000 14.3% 3666 Bulk Water Sales 1,030 3,454 5,000 5,000 0.0% 3806 Hook Up Fees 649,421 735,898 625,000 700,000 12.0% * Total Current Services 3,074,055 3,347,225 3,275,000 3,330,000 1.7% 3801 Interest Earnings 49,747 95,478 50,000 70,000 40.0% 3903 Refunds /Reimbursements 14,789 254 10,000 5,000 (50.0 %) * Total Other Revenue 64,536 95,732 60,000 75,000 25.0% ** Total Revenue 3,138,591 3,452,350 3,335,000 3,405,000 2.1% Revenue Over /(Under) Expenditures 1,683,012 1,963,850 1,926,500 1,913,100 2013 Enterprise Funds 700 Water Utility Expenditures 2012 to 2010 2011 2012 2013 2013 Account Description Actual Actual Budget Budget % Inc /(Dec) 4010 Salaries & Wages -Reg 358,840 377,180 362,000 380,000 5.0% 4011 Overtime -Reg 10,288 19,794 15,000 15,000 0.0% 4012 Stand -By Pay 6,322 6,338 6,500 6,500 0.0% 4020 Salaries & Wages -Temp 14,057 17,838 16,000 16,000 0.0% 4021 Overtime -Temp 265 219 - - 0.0% 4030 Contributions- Retirement 53,549 58,824 56,000 60,000 7.1% 4040 Contributions - Insurance 52,931 64,693 55,000 67,000 21.8% 4050 Workers Compensation 25,802 18,860 30,000 25,000 (16.7 %) 4060 Unemployment 600 519 - - 0.0% * Total Personal Services 522,655 564,264 540,500 569,500 5.4% 4120 Supplies- Equipment 10,358 5,869 10,000 10,000 0.0% 4130 Supplies- Program 37 - 100 - (100.0 %) 4140 Supplies- Vehicles 5,367 2,218 5,400 5,400 0.0% 4150 Maintenance Materials 27,480 29,020 24,000 24,000 0.0% 4160 Chemicals 144,325 115,192 135,000 140,000 3.7% 4170 Motor Fuels & Lubricants 14,359 16,597 15,000 15,000 0.0% 4240 Uniforms & Clothing 2,178 2,807 2,200 2,200 0.0% 4250 Merchandise for Resale 61,236 84,463 60,000 60,000 0.0% 4260 Small Tools & Equipment 4,024 3,319 3,000 3,000 0.0% * Total Materials & Supplies 269,363 259,487 254,700 259,600 1.9% 4300 Fees, Services 45,610 20,302 42,000 42,000 0.0% 4301 Auditing 4,000 6,000 6,000 6,000 0.0% 4310 Telephone 7,758 8,392 8,000 8,000 0.0% 4320 Utilities 206,745 232,301 212,000 235,000 10.8% 4330 Postage 6,396 7,753 6,500 6,500 0.0% 4340 Printing & Publishing 1,427 3,863 1,600 1,600 0.0% 4350 Cleaning & Waste Removal 372 - 400 400 0.0% 4360 Subscriptions & Memberships 383 718 400 400 0.0% 4370 Travel & Training 4,907 2,121 3,500 4,000 14.3% 4410 Rental- Equipment 904 6,546 3,000 3,000 0.0% 4440 License & Registration - 37 - - 0.0% 4483 Insurance - General Liability 13,000 13,000 13,000 13,000 0.0% 4509 Remit to Other Agencies 74,694 63,536 78,000 70,000 (10.3 %) 4510 Repair & Maintenance - Building 14,228 12,215 6,000 10,000 66.7% 4520 Repair & Maintenance - Vehicles - 797 200 200 0.0% 4530 Repair & Maintenance -Equip 42,263 50,420 42,000 42,000 0.0% 4550 Repair & Maintenance -Water 141,922 131,219 100,000 120,000 20.0% 4552 Emergency Repairs -Water 98,026 104,798 90,000 100,000 11.1% 4703 Office Equipment 9 - - - 0.0% 4901 Refunds /Reimbursements - 23 - - 0.0% 4933 Sales Tax 916 709 700 700 0.0% * Total Contractual Services 663,562 664,750 613,300 662,800 8.1% ** Total Expenditures 1,455,579 1,488,500 1,408,500 1,491,900 5.9% 2013 Enterprise Funds 701 Sewer Utility Revenue 2012 to 2010 2011 2012 2013 2013 Account Description Actual Actual Budget Budget % Inc /(Dec) 3660 Sewer Customers 2,300,903 2,237,183 2,350,000 2,300,000 (2.1 %) 3662 Utility Penalties 56,430 49,912 60,000 50,000 (16.7 %) 3806 Hook Up Fees 244,219 267,010 235,000 250,000 6.4% 3811 Sewer Surcharge 8,025 10,582 10,000 10,000 0.0% * Total Current Services 2,609,577 2,564,687 2,655,000 2,610,000 (1.7 %) 3801 Interest Earnings 17,682 48,274 20,000 30,000 50.0% 3903 Refunds /Reimbursements 1,210 - 1,200 1,200 0.0% * Total Other Revenue 18,892 48,274 21,200 31,200 47.2% ** Total Revenue 2,628,468 2,612,960 2,676,200 2,641,200 (1.3 %) Revenue Over /(Under) Expenditures 597,371 445,931 518,600 603,900 2013 Enterprise Funds 701 Sewer Utility Expenditures 2012 to 2010 2011 2012 2013 2013 Account Description Actual Actual Budget Budget % Inc /(Dec) 4010 Salaries & Wages -Reg 240,768 237,624 245,000 241,000 (1.6 %) 4011 Overtime -Reg 6,928 9,274 8,000 8,000 0.0% 4012 Stand -By Pay 6,322 6,338 6,500 6,500 0.0% 4020 Salaries & Wages -Temp 15,472 14,036 16,000 16,000 0.0% 4021 Overtime -Temp - 111 - - 0.0% 4030 Contributions - Retirement 36,875 37,177 38,000 40,000 5.3% 4040 Contributions - Insurance 32,991 39,000 35,000 42,000 20.0% 4050 Workers Compensation 3,444 3,896 4,000 4,000 0.0% 4060 Unemployment 600 519 - - 0.0% * Total Personal Services 343,401 347,974 352,500 357,500 1.4% 4120 Supplies- Equipment 7,797 6,293 7,600 7,600 0.0% 4140 Supplies- Vehicles 8,111 5,154 2,000 5,000 150.0% 4150 Maintenance Materials 9,383 11,624 9,000 10,000 11.1% 4160 Chemicals 3,244 9,590 3,400 4,500 32.4% 4170 Motor Fuels & Lubricants 11,352 12,929 12,000 12,500 4.2% 4240 Uniforms & Clothing 1,053 2,396 1,800 1,800 0.0% 4260 Small Tools & Equipment 2,735 3,591 2,800 2,800 0.0% * Total Materials & Supplies 43,676 51,577 38,600 44,200 14.5% 4300 Fees, Services 25,623 16,775 25,000 25,000 0.0% 4301 Auditing 4,000 6,000 6,000 6,000 0.0% 4310 Telephone 5,320 6,318 6,000 6,000 0.0% 4320 Utilities 65,140 70,282 70,000 70,000 0.0% 4330 Postage 6,169 5,695 6,400 6,400 0.0% 4340 Printing & Publishing 634 1,531 1,500 1,500 0.0% 4350 Cleaning & Waste Removal 132 1,283 200 600 200.0% 4360 Subscriptions & Memberships 100 - 400 400 0.0% 4370 Travel & Training 5,454 2,569 4,200 4,200 0.0% 4410 Rental- Equipment 1,914 2,246 800 1,500 87.5% 4440 License & Registration - 37 - - 0.0% 4483 Insurance - General Liability 14,000 13,000 14,000 14,000 0.0% 4509 Remit to Other Agencies 1,386,052 1,519,879 1,520,000 1,376,000 (9.5 %) 4510 Repair & Maintenance - Building 5,886 6,383 4,600 5,000 8.7% 4520 Repair & Maintenance - Vehicles - 3,125 400 1,000 150.0% 4530 Repair & Maintenance -Equip 26,212 27,046 16,000 28,000 75.0% 4551 Repair & Maintenance -Sewer 85,474 79,245 77,000 80,000 3.9% 4553 Emergency Repairs -Sewer 11,499 4,849 14,000 10,000 (28.6 %) 4703 Office Equipment 9 - - - 0.0% 4901 Refunds /Reimbursements - 38 - - 0.0% 4933 Sales Tax 403 1,178 - - 0.0% * Total Contractual Services 1,644,022 1,767,478 1,766,500 1,635,600 (7.4 %) ** Total Expenditures 2,031,098 2,167,030 2,157,600 2,037,300 (5.6 %) 2013 Enterprise Funds 720 Surface Water Management Revenue 2012 to 2010 2011 2012 2013 2013 Account Description Actual Actual Budget Budget % Inc /(Dec) 3328 Wetland Alteration 1,478 - 15,000 5,000 (66.7 %) * Total Permits 1,478 - 15,000 5,000 (66.7 %) 3510 Grants -State - - 7,750 7,750 0.0% 3520 Grants -County 2,984 3,196 3,000 3,000 0.0% 3533 Grants -Other - - 27,550 25,000 (9.3 %) * Total Intergovernmental Rev 2,984 3,196 38,300 35,750 (6.7 %) 3601 Sale of Documents - 15 - - 0.0% 3640 Community Garden Plot Rental 1,957 1,945 1,900 1,900 0.0% 3650 Sale of Recyclables 3,966 4,336 2,600 4,000 53.8% 3660 Sewer Customers 526,660 524,812 520,000 528,000 1.5% 3662 Utility Penalties 12,028 9,661 14,000 10,000 (28.6 %) 3806 Connection Charges - 10,609 30,000 15,000 (50.0 %) * Total Current Services 544,611 551,378 568,500 558,900 (1.7 %) 3801 Interest Earnings 21,997 16,499 22,000 18,000 (18.2 %) 3903 Refunds and Reimbursements 111,992 93 - - 0.0% * Total Other Revenue 133,989 16,591 22,000 18,000 (18.2 %) ** Total Revenue 683,062 571,165 643,800 617,650 (4.1 %) Revenue Over /(Under) Expenditures 276,018 178,783 203,600 169,100 2013 Enterprise Funds 720 Surface Water Management Expenditures 2012 to 2010 2011 2012 2013 2013 Account Description Actual Actual Budget Budget % Inc /(Dec) 4010 Salaries & Wages -Reg 166,895 164,228 171,100 168,900 (1.3 %) 4020 Salaries & Wages -Temp 5,691 - 8,000 8,000 0.0% 4030 Contributions- Retirement 23,404 22,889 24,800 24,800 0.0% 4040 Contributions - Insurance 29,622 33,720 35,200 35,600 1.1% 4050 Workers Compensation 439 482 700 700 0.0% * Total Personal Services 226,050 221,319 239,800 238,000 (0.8 %) 4120 Supplies- Equipment 1,140 1,916 2,000 2,000 0.0% 4130 Supplies- Program 13,223 10,787 13,800 12,700 (8.0 %) 4150 Maintenance Materials 16,695 11,454 16,000 15,000 (6.3 %) 4260 Small Tools & Equipment 25 - 100 100 0.0% * Total Materials & Supplies 31,083 24,157 31,900 29,800 (6.6 %) 4300 Fees, Services 113,354 132,545 154,900 166,550 7.5% 4301 Auditing 2,000 4,000 4,000 4,000 0.0% 4310 Telephone and Communications 948 1,172 800 1,000 25.0% 4320 Utilities /Community Garden 616 1,602 800 800 0.0% 4340 Printing & Publishing 1,778 2,349 2,000 2,400 20.0% 4360 Subscriptions & Memberships 1,509 1,492 1,500 1,500 0.0% 4370 Travel & Training 1,989 1,913 2,700 2,700 0.0% 4380 Mileage - - 300 300 0.0% 4483 Insurance - General Liability 1,500 1,500 1,500 1,500 0.0% 4530 Repair & Maintenance -Equip - 184 - - 0.0% 4703 Office Equipment 9 - - - 0.0% 4807 Property Tax Expense 26,020 - - - 0.0% 4901 Refunds /Reimbursements - 17 - - 0.0% 4933 Sales Tax 186 132 - - 0.0% * Total Contractual Services 149,911 146,906 168,500 180,750 7.3% ** Total Expenditures 407,044 392,382 440,200 448,550 1.9% 2013 Enterprise Funds 720 Surface Water Management Revenue 7200 Administration 2012 to 2010 2011 2012 2013 2013 Account Description Actual Actual Budget Budget °A) Inc /(Dec) 3328 Wetland Alteration 1,478 - 15,000 5,000 (66.7 %) * Total Permits 1,478 - 15,000 5,000 (66.7 %) 3601 Sale of Documents - 15 - - 0.0% 3660 Sewer Customers 526,660 524,812 520,000 528,000 1.5% 3662 Utility Penalties 12,028 9,661 14,000 10,000 (28.6 %) 3806 Connection Charges - 10,609 30,000 15,000 (50.0 %) * Total Current Services 538,688 545,097 564,000 553,000 (2.0 %) 3801 Interest Earnings 21,997 16,499 22,000 18,000 (18.2 %) 3903 Refunds and Reimbursements 111,772 - - - 0.0% * Total Other Revenue 133,769 16,499 22,000 18,000 (18.2 %) ** Total Revenue 673,935 561,595 601,000 576,000 (4.2 %) Revenue Over /(Under) Expenditures 382,179 306,268 324,700 293,500 2013 Enterprise Funds 720 Surface Water Management Expenditures 7200 Administration 2012 to 2010 2011 2012 2013 2013 Account Description Actual Actual Budget Budget °A) Inc /(Dec) 4010 Salaries & Wages -Reg 123,323 120,185 126,500 123,500 (2.4 %) 4020 Salaries & Wages -Temp 5,691 - 8,000 8,000 0.0% 4030 Contributions- Retirement 17,336 16,810 18,200 18,200 0.0% 4040 Contributions - Insurance 19,348 21,964 22,200 23,200 4.5% 4050 Workers Compensation 317 337 500 500 0.0% * Total Personal Services 166,015 159,297 175,400 173,400 (1.1 %) 4120 Supplies- Equipment 1,140 1,916 2,000 2,000 0.0% 4130 Supplies- Program 7,755 4,813 8,000 7,000 (12.5 %) 4150 Maintenance Materials 16,695 11,454 16,000 15,000 (6.3 %) * Total Materials & Supplies 25,590 18,183 26,000 24,000 (7.7 %) 4300 Fees, Services 66,836 67,965 65,000 75,000 15.4% 4301 Auditing 2,000 4,000 4,000 4,000 0.0% 4310 Telephone and Communications 948 1,172 800 1,000 25.0% 4340 Printing & Publishing 130 24 100 100 0.0% 4360 Subscriptions & Memberships 1,280 1,215 1,200 1,200 0.0% 4370 Travel & Training 1,324 1,638 2,000 2,000 0.0% 4380 Mileage - - 300 300 0.0% 4483 Insurance - General Liability 1,500 1,500 1,500 1,500 0.0% 4530 Repair & Maintenance -Equip - 184 - - 0.0% 4703 Office Equipment 9 - - - 0.0% 4807 Property Tax Expense 26,020 - - - 0.0% 4901 Refunds /Reimbursements - 17 - - 0.0% 4933 Sales Tax 102 132 - - 0.0% * Total Contractual Services 100,151 77,848 74,900 85,100 13.6% ** Total Expenditures 291,756 255,327 276,300 282,500 2.2% 2013 Enterprise Funds 720 Surface Water Management Revenue /201 Accyciing 2012 to 2010 2011 2012 2013 2013 Account Description Actual Actual Budget Budget °A) Inc /(Dec) 3520 Grants -County 2,984 3,196 3,000 3,000 0.0% * Total Intergovernmental Rev 2,984 3,196 3,000 3,000 0.0% 3650 Sale of Recyclables 36 16 - - 0.0% * Total Current Services 36 16 - - 0.0% ** Total Revenue 3,020 3,212 3,000 3,000 0.0% Revenue Over /(Under) Expenditures (32,613) (35,966) (35,900) (36,500) 2013 Enterprise Funds 720 Surface Water Management Expenditures /201 Recycling 2012 to 2010 2011 2012 2013 2013 Account Description Actual Actual Budget Budget % Inc /(Dec) 4010 Salaries & Wages -Reg 21,786 22,021 22,300 22,700 1.8% 4030 Contributions - Retirement 3,034 3,040 3,300 3,300 0.0% 4040 Contributions - Insurance 5,137 5,878 6,500 6,200 (4.6 %) 4050 Workers Compensation 61 73 100 100 0.0% * Total Personal Services 30,018 31,012 32,200 32,300 0.3% 4130 Supplies- Program 1,537 1,156 1,600 1,500 (6.3 %) 4260 Small Tools & Equipment 25 - 100 100 0.0% * Total Materials & Supplies 1,562 1,156 1,700 1,600 (5.9 %) 4300 Fees, Services 3,062 4,524 3,600 3,800 5.6% 4340 Printing & Publishing 824 2,325 1,100 1,500 36.4% 4360 Subscriptions & Memberships 150 162 200 200 0.0% 4370 Travel & Training - - 100 100 0.0% 4933 Sales Tax 17 - - - 0.0% * Total Contractual Services 4,053 7,010 5,000 5,600 12.0% ** Total Expenditures 35,633 39,178 38,900 39,500 1.5% 2013 Enterprise Funds 720 Surface Water Management Revenue 7202 Reforestation 2012 to 2010 2011 2012 2013 2013 Account Description Actual Actual Budget Budget % Inc /(Dec) 3640 Community Garden Plot Rental 1,957 1,945 1,900 1,900 0.0% 3650 Sale of Recyclables 3,930 4,320 2,600 4,000 53.8% 3903 Refunds and Reimbursements 220 93 - - 0.0% * Total Current Services 6,107 6,358 4,500 5,900 31.1% ** Total Revenue 6,107 6,358 4,500 5,900 31.1% Revenue Over /(Under) Expenditures (73,548) (91,519) (75,200) (77,900) 2013 Enterprise Funds 720 Surface Water Management Expenditures 7202 Reforestation 2012 to 2010 2011 2012 2013 2013 Account Description Actual Actual Budget Budget % Inc /(Dec) 4010 Salaries & Wages -Reg 21,786 22,021 22,300 22,700 1.8% 4030 Contributions - Retirement 3,034 3,039 3,300 3,300 0.0% 4040 Contributions- Insurance 5,137 5,878 6,500 6,200 (4.6 %) 4050 Workers Compensation 61 73 100 100 0.0% * Total Personal Services 30,017 31,011 32,200 32,300 0.3% 4130 Supplies- Program 3,931 4,818 4,200 4,200 0.0% * Total Materials & Supplies 3,931 4,818 4,200 4,200 0.0% 4300 Fees, Services 43,456 60,057 41,000 45,000 9.8% 4320 Utilities /Community Garden 616 1,602 800 800 0.0% 4340 Printing & Publishing 824 - 800 800 0.0% 4360 Subscriptions & Memberships 79 115 100 100 0.0% 4370 Travel & Training 665 275 600 600 0.0% 4933 Sales Tax 67 - - - 0.0% * Total Contractual Services 45,707 62,048 43,300 47,300 9.2% ** Total Expenditures 79,655 97,877 79,700 83,800 5.1% 2013 Enterprise Funds 720 Surface Water Management Revenue 72Oti Aquatic Species i\lgmt Program 2012 to 2010 2011 2012 2013 2013 Account Description Actual Actual Budget Budget % Inc /(Dec) 3510 State Grants (DNR) - - 7,750 7,750 0.0% 3533 Grants -Other (Riley /Purgatory) - - 25,000 25,000 0.0% 3533 Grants -Other (Lotus Lk Home) - - 2,550 - (100.0 %) * Total Intergovernmental Rev - - 35,300 32,750 (7.2 %) ** Total Revenue - - 35,300 32,750 (7.2 %) Revenue Over /(Under) Expenditures - - (10,000) (10,000) 1 2013 Enterprise Funds 720 Surface Water Management Expenditures 7205 Aquatic Species Ivigmt Program 2012 to 2010 2011 2012 2013 2013 Account Description Actual Actual Budget Budget % Inc /(Dec) 4300 Fees, Services - - 45,300 42,750 (5.6 %) * Total Contractual Services - - 45,300 42,750 (5.6 %) ** Total Expenditures - - 45,300 42,750 (5.6 %)