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2015 Budget: Enterprise and Special Revenue Funds+y MEMORANDUM CITY OF TO: Mayor and City Council CHMNSEN FROM: Greg Sticha, Finance Director 7700 Market Boulevard DATE: October 13, 2014 0 PO Box 147 SUBJ: 2015 Budget Discussion Enterprise & Special Revenue Funds — Chanhassen, MN 55317 Detailed Department Presentations Administration BACKGROUND Phone: 952.227.1100 Cable Television Fund (2 10). Fax: 952.227.1110 On Monday, staff will be reviewing the final two operating budgets that have not Fax: 952.227.1170 been discussed in detail with the City Council to this point. Building Inspections American Legion. The city receives 10% of the net sales. The funds may only be Phone: 952.227.1180 Special Revenue Funds Fax: 952.227.1190 funds have been used to purchase small equipment or training for the fire Web Site www.ci.chanhassen.mn.us f: \gregs \budget\2015 budget \10 -13 detail bud discussion spec rev & ent.docx Chanhassen is a Community for Life - Providing for Today and Planning for Tomorrow The city has two special revenue funds, the Charitable Gambling Fund (20 1) and the Engineering Cable Television Fund (2 10). Phone: 952.227.1160 7901 Park Place Fax: 952.227.1170 The Charitable Gambling Fund is supported by donations from pull tab sales at the Finance American Legion. The city receives 10% of the net sales. The funds may only be Phone: 952.227.1140 used for public safety equipment /training or for youth programs. In past years, the Fax: 952.227.1110 funds have been used to purchase small equipment or training for the fire department. Park & Recreation Senior Center Phone: 952.227.1120 The Cable Television Fund is supported by franchise fees from Mediacom, the Fax: 952.227.1110 city's local cable provider. These funds have been used to pay for improvements to the cable television access channel and to make improvements to broadcast Recreation Center equipment or the studio. 2310 Coulter Boulevard Phone: 952.227.1400 Fax: 952.227.1404 Enterprise Funds Planning & The Enterprise Funds are for utility services provided in the city; including water, Natural Resources Phone: 952.227.1130 sanitary sewer and storm water utility services. Each of the funds collects user and Fax: 952.227.1110 connection fees for hook -up and use of the systems. Web Site www.ci.chanhassen.mn.us f: \gregs \budget\2015 budget \10 -13 detail bud discussion spec rev & ent.docx Chanhassen is a Community for Life - Providing for Today and Planning for Tomorrow ATTACHMENTS Public Works 7901 Park Place 1. PowerPoint Presentation, Special Revenue Funds Phone: 952.227.1300 Fax: 952.227.1310 2. Detailed Budget Sheets, Special Revenue Funds 3. PowerPoint Presentation, Enterprise Funds Senior Center 4. Detailed Budget Sheets, Enterprise Funds Phone: 952.227.1125 Fax: 952.227.1110 Web Site www.ci.chanhassen.mn.us f: \gregs \budget\2015 budget \10 -13 detail bud discussion spec rev & ent.docx Chanhassen is a Community for Life - Providing for Today and Planning for Tomorrow SPECIAL REVENUE FUNDS Charitable Gambling (10%) and Cable N Funds 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 Chanhassen American Legion. These proceeds may only fund public safety training and equipment or programs that benefit 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 Gambling, 201 2015 $0 $0 $40,000 $40,000 2014 Percent Change Significant Changes: $0 $0 $30,000 0.0% 0.0% +33% $30,000 +33% • Revenue collections have increased allowing for additional training and potential public safety equipment purchases. CABLE TELEVISION FUND 210 "The Cable TV Franchise agreement 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. " Services Provided /Outcomes Cable Television Fund, 210 Staff: • City Recorder (100 %) • A portion of Assistant City Manager (25 %) Channel & • Software, hardware, and operating costs Cable Television - 210 2015 $100,700 $5,000 $22,300 $20,000 $148,000 2014 $97,000 $5,000 $22,300 $20,000 $144,300 Percent Change +3.8% 0.0% 0.0% 0.0% +2.6% Significant Changes: • Fund balance at 12- 31 -13: $258,000, of which $128,000 is restricted for PEG equipment expenditures only. 2015 Special Revenue Funds 201 110% CharftaMe Oontribution 2014 to 2012 2013 2014 2015 2015 Account Description Actual Actual Budget Budget % Inc /(Dec) Revenue 3801 Interest Earnings 410 (131) 500 300 (40.0 %) 3807 Donations 15,208 13,514 17,000 40,000 135.3% Total Other Revenue 15,618 13,384 17,500 40,300 130.3 % ** Total Revenue 15,618 13,384 17,500 40,300 130.3% Expenditures 4370 Travel & Training 30,830 12,257 30,000 40,000 33.3% * Total Contractual Services 30,830 12,257 30,000 40,000 33.3% ** Total Expenditures 30,830 12,257 30,040 40,000 33.3% Revenue Over /(Under) Expenditures (15,212) 1,126 (12,500) 300 2015 Special Revenue Funds 210 Cable TV 2014 to 2012 2013 2014 2015 2015 Account Description Actual Actual Budget Budget % Inc /(Dec) Revenue 4010 3080 Franchise Fees 3081 PEG Fees • Total General Property Tax 3801 Interest Earnings 3903 Refunds /Reimbursements • Total Other Revenue ** Total Etevenue Expenditures 4010 Salaries & Wages -Reg 4030 Contributions - Retirement 4040 Contributions - Insurance 4050 Workers Compensation * Tootal Personal Services 4120 Supplies- Equipment * Total Materials & Supplies 4300 Fees, Services 4340 Printing & Publishing 4370 Travel & Training 4483 Liability Insurance 4933 Sales Tax * Total Contractual Services 4705 Other Equipment * Total Capital Outlay "* Total Expenditures Revenue Over /(Under) Expenditures 189,375 189,870 190,000 190,000 0.0% 29,160 21,965 - - 0.0% 218,535 211,835 190,000 190,000 0.0% 8,232 (3,932) 2,000 1,000 (50.0 %) 47 45 - - 0.0% 8,279 (3,886) 2,000 1,000 (50.0 %) 226,814 _207,444 192,000 191,000 (0.5 %) 69,845 74,404 76,000 78,000 2.6% 10,283 10,644 11,400 12,200 7.0% 8,215 8,860 9,200 9,900 7.6% 428 573 400 600 50.0% 88,771 94,481 97,000 100,700 3.8% 412 6,236 5,000 5,000 0.0% 412 6,236 5,000 5,000 0.0% 55,867 50,253 20,000 20,000 0.0% - - 500 500 0.0% 250 - 300 300 0.0% 1,500 1,500 1,500 1,500 0.0% 424 37 - - 0.0% 58,041 51,790 22,300 22,300 0.0% 48,661 10,376 20,000 20,000 0.0% 48,661 10,376 20,000 20,000 0.0% 195,885 162,883 144,300 148,000 2.6% 30,929 45,066 47,700 43,000 21 �� 015 u et g ENTERPRISE FUNDS Water, Sewer and Storm Water Funds WATER OPERATIONS 700 "To provide a safe, reliable, efficient and cost - effective water operation system to meet the needs of residents and businesses 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: tests 1,300 -1,400 water samples annually Water Operations - 700 2015 $600,500 $254,700 $698,400 $1,553,600 2014 Percent Change $585,500 +2.6% $249,600 +2.0% Significant Changes: • Increased utility line item to reflect actual costs $693,900 +0.6% $1,529,000 +1.6% SEWER OPERATIONS 701 "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: • Metropolitan Council Sewer Treatment - $1,.451.,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 infiltration /inflow (I & I) reduction improvements • Emergency sewer repairs Sewer Operations - 701 2015 $385,700 $48,300 $1,842,600 $2,276,600 2014 $365,700 $46,800 $1,709,600 $2,122,100 Percent Change +5.5% +3.2% +7.8% +7.3% Significant Changes: • Increase in Metropolitan Council sewer charge by 8.9% ($128,600) from the previous year SURFACE WATER MANAGEMENT 720 "Dedicated to maintaining and improving surface water quality and the protection of property through the 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," 0 XA Y= Services Provided /Outcomes Surface Water Management, 720 Staff: • 3 employees: Water Resources Coordinator, Environmental Resource Specialist, and Natural Resources Technician Major Responsibilities: • Operations and maintenance of existing storm water infrastructure with expansion as needed • Project completion per SWMP and CIP • Management of public tree inventory • Design and implementation of projects to improve water quality • Assure city compliance with federal, state and local water quality rules • Address resident drainage, flooding, erosion, forestry, etc., concerns • Inspect all active construction sites for compliance with NPDES permits • Review development /building plans for proper tree preservation, 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 forestry pest and disease outbreaks, emergency flooding, and drainage issues • Community outreach and education initiatives • Administer FEMA Surface Water - 720 2015 $259,700 $39,100 $219,350 $518,150 2014 $242,700 $29,800 $209,417 $481,917 Percent Change +7.0% +31.2% +4.7% +7.5% Significant Changes: • $10,000 added to professional services for completion of an update to the Surface Water Management Plan 2015 Enterprise Funds 700 Water Utility Revenue 2014 to 2012 2013 2014 2015 2015 Account Description Actual Actual Budget Budget % Inc /(Dec) 3510 Grants -State * Total Intergovernmental Rev 3661 Water Usage 3662 Utility Penalties 3664 Sale of Meters & Parts 3666 Bulk Water Sales 3806 Hook Up Fees * Total Current Services 3801 Interest Earnings 3903 Refunds /Reimbursements * Total Other Revenue ** Total Revenue Revenue Over /(Under) Expenditures 2,831 1,297 - 3,921,000 9.1% 0.0% 2,831 1,297 - - 0.0% 2,998,495 2,686,153 2,725,000 2,750,000 0.9% 69,419 72,461 65,000 72,000 10.8% 62,250 56,783 50,000 56,000 12.0% 1,694 2,685 3,500 3,000 (14.3 %) 987,642 1,247,697 700,000 1,000,000 42.9% 4,119,499 4,065,779 3,543,500 3,881,000 9.510 46,956 (8,139) 45,000 30,000 (33.3 %) 15,027 11,144 5,000 10,000 100.0% 61,984 3,006 50,000 40,000 (20.0 %) 4,184,313 4,070,082 3,593,500 3,921,000 9.1% 2,918,301 2,777,870 2,292,100 2,367,400 2015 Enterprise Funds 700 Water Utility Expenditures Summary (Total of 7000 and 7019) 2014 to 2012 2013 2014 2015 2015 Account Description Actual Actual Budget Budget % Inc /(Dec) 4010 Salaries & Wages -Reg 398,650 397,898 405,000 410,000 1.2% 4011 Overtime -Reg 13,946 19,630 15,000 17,000 13.3% 4012 Stand -By Pay 6,421 6,482 6,500 6,500 0.0% 4020 Salaries & Wages -Temp 13,772 15,798 16,000 16,000 0.0% 4021 Overtime -Temp 80 623 - - 0.0% 4030 Contributions - Retirement 60,621 60,154 62,000 64,000 3.2% 4040 Contributions - Insurance 64,609 68,143 67,000 74,000 10.4% 4050 Workers Compensation 10,750 11,485 14,000 13,000 (7.1 %) 4060 Unemployment 2,213 - - - 0.0% * Total Personal Services 571,061 580,213 585,500 600,500 2.6% 4120 Supplies- Equipment 8,192 7,109 9,000 8,400 (6.7 %) 4140 Supplies - Vehicles 6,265 3,387 5,400 5,400 0.0% 4150 Maintenance Materials 25,164 12,295 26,000 22,000 (15.4 %) 4160 Chemicals 106,809 98,837 114,000 110,000 (3.5 %) 4170 Motor Fuels & Lubricants 19,855 24,313 19,500 23,200 19.0% 4240 Uniforms & Clothing 2,337 1,610 2,400 2,400 0.0% 4250 Merchandise for Resale 70,196 111,257 70,000 80,000 14.3% 4260 Small Tools & Equipment 3,483 2,248 3,300 3,300 0.0% * Total Materials & Supplies 242,300 261,057 249,600 254,700 2.0% 4300 Fees, Services 38,007 66,978 44,300 49,500 11.7% 4301 Auditing 6,000 6,000 6,000 6,000 0.0% 4310 Telephone 9,042 11,371 9,100 11,300 24.2% 4320 Utilities 244,986 261,304 249,000 280,000 12.4% 4330 Postage 7,536 6,775 7,700 6,800 (11.7 %) 4340 Printing & Publishing 2,049 1,701 2,200 2,000 (9.1 %) 4350 Cleaning & Waste Removal 17 1,045 400 400 0.0% 4360 Subscriptions & Memberships 329 575 400 400 0.0% 4370 Travel & Training 8,033 2,286 4,000 4,000 0.0% 4410 Rental- Equipment 8,710 - 8,000 4,000 (50.0 %) 4440 License & Registration 152 111 - - 0.0% 4483 Insurance - General Liability 13,000 13,000 13,000 13,000 0.0% 4509 Remit to Other Agencies 64,953 50,000 66,000 52,000 (21.2 %) 4510 Repair & Maintenance - Building 6,778 5,350 10,000 6,500 (35.0%) 4520 Repair & Maintenance - Vehicles 842 2,720 800 1,500 87.5% 4530 Repair & Maintenance -Equip 59,408 30,217 50,000 50,000 0.0% 4550 Repair & Maintenance -Water 119,567 79,209 123,000 111,000 (9.8 %) 4552 Emergency Repairs -Water 82,429 108,710 100,000 100,000 0.0% 4933 Sales Tax 909 771 - - 0.0% * Total Contractual Services 672,747 648,123 693,900 698,400 0.610 ** Total Expenditures 1,486,107 1,489,393 1,529,000 1,553,600 1.6% 2015 Enterprise Funds 700 Water Utility Expenditures 7000 Administration 2014 to 2012 2013 2014 2015 2015 Account Description Actual Actual Budget Budget % Inc /(Dec) 4010 Salaries & Wages -Reg 398,650 397,898 405,000 410,000 1.2% 4011 Overtime -Reg 13,946 19,630 15,000 17,000 13.3% 4012 Stand -By Pay 6,421 6,482 6,500 6,500 0.0% 4020 Salaries & Wages -Temp 13,772 15,798 16,000 16,000 0.0% 4021 Overtime -Temp 80 623 - - 0.0% 4030 Contributions - Retirement 60,621 60,154 62,000 64,000 3.2% 4040 Contributions - Insurance 64,609 68,143 67,000 74,000 10.4% 4050 Workers Compensation 10,750 11,485 14,000 13,000 (7.1 %) 4060 Unemployment 2,213 - - - 0.0% * Total Personal Services 571,061 580,213 585,500 600,500 2.6% 4120 Supplies- Equipment 7,240 4,934 8,200 7,200 (12.2 %) 4140 Supplies - Vehicles 6,265 3,387 5,400 5,400 0.0% 4150 Maintenance Materials 17,962 7,246 19,000 16,000 (15.8 %) 4160 Chemicals 3,266 1,322 4,000 3,000 (25.0 %) 4170 Motor Fuels & Lubricants 15,165 18,834 15,000 18,000 20.0% 4240 Uniforms & Clothing 2,337 1,610 2,400 2,400 0.0% 4250 Merchandise for Resale 70,196 111,257 70,000 80,000 14.3% 4260 Small Tools & Equipment 3,174 2,203 3,000 3,000 0.0% * Total Materials & Supplies 125,604 150,793 127,000 135,000 6.3% 4300 Fees, Services 37,713 64,238 44,000 48,000 9.1% 4301 Auditing 6,000 6,000 6,000 6,000 0.0% 4310 Telephone 5,878 8,848 5,900 8,500 44.1% 4320 Utilities 154,164 189,244 156,000 192,000 23.1% 4330 Postage 7,536 6,775 7,700 6,800 (11.7 %) 4340 Printing & Publishing 2,049 1,701 2,200 2,000 (9.1 %) 4350 Cleaning & Waste Removal 17 1,045 400 400 0.0% 4360 Subscriptions & Memberships 329 575 400 400 0.0% 4370 Travel & Training 8,033 2,286 4,000 4,000 0.0% 4410 Rental- Equipment 8,710 - 8,000 4,000 (50.0 %) 4440 License & Registration 152 111 - - 0.0% 4483 Insurance - General Liability 13,000 13,000 13,000 13,000 0.0% 4509 Remit to Other Agencies 64,953 50,000 66,000 52,000 (21.2 %) 4510 Repair & Maintenance - Building 3,887 3,737 7,500 4,000 (46.7 %) 4520 Repair & Maintenance - Vehicles 842 2,720 800 1,500 87.5% 4530 Repair & Maintenance -Equip 54,654 22,948 45,000 45,000 0.0% 4550 Repair & Maintenance -Water 118,265 78,645 122,000 110,000 (9.8 %) 4552 Emergency Repairs -Water 82,429 108,710 100,000 100,000 0.0% 4933 Sales Tax 737 623 - - 0.0% * Total Contractual Services 569,348 561,206 588,900 597,600 1.5% ** Total Expenditures 1,266,012 1,292,212 1,301,400 1,333,100 2.4% 2015 Enterprise Funds 700 Water Utility Expenditures 7019 East Water Treatment Facility 2014 to 2012 2013 2014 2015 2015 Account Description Actual Actual Budget Budget % Inc /(Dec) 4120 Supplies- Equipment 952 2,175 800 1,200 50.0% 4150 Maintenance Materials 7,202 5,049 7,000 6,000 (14.3 %) 4160 Chemicals 103,543 97,515 110,000 107,000 (2.7 %) 4170 Motor Fuels & Lubricants 4,690 5,478 41500 5,200 15.6% 4260 Small Tools & Equipment 309 46 300 300 0.0% * Total Materials & Supplies 116,696 110,264 122,600 119,700 (2.4 %) 4300 Fees, Services 293 2,740 300 1,500 400.0% 4310 Telephone 3,164 2,523 3,200 2,800 (12.5 %) 4320 Utilities 90,822 72,060 93,000 88,000 (5.4 %) 4510 Repair & Maintenance - Building 2,891 1,613 2,500 2,500 0.0% 4530 Repair & Maintenance -Equip 4,754 7,269 5,000 5,000 0.0% 4550 Repair & Maintenance -Water 1,302 564 1,000 1,000 0.0% 4933 Sales Tax 172 148 - - 0.0% * Total Contractual Services 103,399 86,918 105,000 100,800 (4.0 %1 ** Total Expenditures 220,095 197,181 227,600 220,500 (3.1 %) 2015 Enterprise Funds 701 Sewer Utility Revenue 2014 to 2012 2013 2014 2015 2015 Account Description Actual Actual Budget Budget % Inc /(Dec) 3522 Grants -Met Council * Total Intergovernmental Rev 3660 Sewer Customers 3662 Utility Penalties 3806 Hook Up Fees 3811 Sewer Surcharge * Total Current Services 3801 Interest Earnings 3903 Refunds /Reimbursements * Total Other Revenue ** Total Revenue Revenue Over /(Under) Expenditures 78,760 2,739,531 2,770,200 2,820,200 1.8% 0.0% 78,760 - - 0.0 % 2,357,990 2,282,550 2,395,000 2,405,000 0.4 % 57,458 56,556 55,000 57,000 3.6 % 361,999 384,391 290,000 330,000 13.8% 18,232 16,950 14,000 17,000 21.4% 2,795,679 2,740,447 2,754,000 2,809,000 2.0% 15,477 (3,714) 15,000 10,000 (33.3 %) 690 2,798 1,200 1,200 0.0% 16,166 (916) 16,200 11,200 (30.9 %) 2,890,605 2,739,531 2,770,200 2,820,200 1.8% 734,442 673,435 648,100 543,600 2015 Enterprise Funds 701 Sewer Utility Expenditures 2014 to 2012 2013 2014 2015 2015 Account Description Actual Actual Budget Budget % Inc /(Dec) 4010 Salaries & Wages -Reg 241,468 246,742 246,000 260,000 5.7% 4011 Overtime -Reg 9,182 6,626 9,000 8,000 (11.1 %) 4012 Stand -By Pay 6,421 6,482 6,500 6,500 0.0% 4020 Salaries & Wages -Temp 8,041 13,126 14,000 14,000 0.0% 4021 Overtime -Temp 33 67 - - 0.0% 4030 Contributions - Retirement 37,148 37,571 40,000 42,000 5.0% 4040 Contributions - Insurance 40,496 40,892 44,000 48,000 9.1% 4050 Workers Compensation 6,242 6,955 6,200 7,200 16.1% 4060 Unemployment 2,212 - - - 0.0% * Total Personal Services 351,243 358,462 365,700 385,700 5.5% 4120 Supplies- Equipment 15,954 13,890 8,500 10,000 17.6% 4140 Supplies - Vehicles 1,280 5,987 5,000 5,000 0.0% 4150 Maintenance Materials 9,142 10,534 10,000 10,000 0.0% 4160 Chemicals 4,083 3,301 4,500 4,500 0.0% 4170 Motor Fuels & Lubricants 14,672 14,683 14,000 14,000 0.0% 4240 Uniforms & Clothing 2,064 967 2,000 2,000 0.0% 4260 Small Tools & Equipment 2,715 3,449 2,800 2,800 0.0% * Total Materials & Supplies 49,911 52,811 46,800 48,300 3.2% 4300 Fees, Services 17,448 27,724 23,000 23,000 0.0% 4301 Auditing 6,000 6,000 6,000 6,000 0.0% 4310 Telephone 5,176 7,726 6,000 7,500 25.0% 4320 Utilities 66,324 73,785 70,000 75,000 7.1% 4330 Postage 5,141 5,024 5,500 5,200 (5.5 %) 4340 Printing & Publishing 2,646 1,443 2,000 2,000 0.0% 4350 Cleaning & Waste Removal - 193 - - 0.0% 4360 Subscriptions & Memberships 100 440 400 400 0.0% 4370 Travel & Training 4,506 3,866 4,200 4,200 0.0% 4410 Rental - Equipment 41 317 1,500 500 (66.7 %) 4440 License & Registration 152 - - - 0.0% 4483 Insurance - General Liability 13,000 13,000 13,000 13,000 0.0% 4509 Remit to Other Agencies 1,506,629 1,398,891 1,451,000 1,579,600 8.9% 4510 Repair & Maintenance - Building 2,233 4,266 5,000 4,200 (16.0 %) 4520 Repair & Maintenance - Vehicles 405 1,762 1,000 1,000 0.0% 4530 Repair & Maintenance -Equip 22,430 28,182 26,000 26,000 0.0% 4551 Repair & Maintenance -Sewer 91,841 79,001 85,000 85,000 0.0% 4553 Emergency Repairs -Sewer 8,797 2,435 10,000 10,000 0.0% 4933 Sales Tax 2,140 769 - 0.0% * Total Contractual Services 1,755,010 1,654,823 1,709,600 1,842,600 7.8% ** Total Expenditures 2,156,163 2,066,096 2,122,100 2,276,600 7.3% 2015 Enterprise Funds 720 Surface Water Management Revenue Summary (Total of 7200, 7201, 7202 and 7205) 2014 to 2012 2013 2014 2015 2015 Account Description Actual Actual Budget Budget % Inc /(Dec) 3328 Wetland Alteration 44 275 - - 0.0% * Total Permits 44 275 - - 0.0% 3510 Grants -State 7,750 7,750 7,750 7,750 0.0% 3520 Grants -County 7,584 4,728 3,000 4,500 50.0% 3533 Grants -Other 32,050 32,132 40,267 40,000 (0.7 %) * Total Intergovernmental Rev 47,383 44,610 51,017 52,250 2.4% 3601 Sale of Documents - - - - 0.0% 3640 Community Garden Plot Rental 1,875 1,905 1,900 1,900 0.0% 3650 Sale of Recyclables 2,156 196 2,500 2,500 0.0% 3660 Sewer Customers 561,851 589,506 555,000 610,000 9.9% 3662 Utility Penalties 12,468 11,801 10,000 12,000 20.0% 3806 Connection Charges 280,994 469,106 100,000 300,000 200.0% * Total Current Services 859,344 1,072,514 669,400 926,400 38.4% 3801 Interest Earnings 6,746 (1,657) 7,000 4,000 (42.9 %) 3820 Miscellaneous Other Revenue 4,500 - - - 0.0% 3903 Refunds and Reimbursements 379 137 - - 0.0% * Total Other Revenue 11,625 (1,520) 7,000 4,000 (42.9%) ** Total Revenue 918,397 1,115,878 727,417 982,650 35.1% Revenue Over /(Under) Expenditures 500,848 629,396 245,500 464,500 2015 Enterprise Funds 720 Surface Water Management Expenditures Summary (Total of 7200, 7201, 7202 and 7205) 2014 to 2012 2013 2014 2015 2015 lccount Description Actual Actual Budget Budget % Inc /(Dec; 4010 Salaries & Wages -Reg 166,978 177,635 172,000 185,700 8.0% 4011 Overtime -Reg 196 - - - 0.0% 4020 Salaries & Wages -Temp 8,723 3,234 8,000 4,000 (50.0 %) 4021 Overtime -Temp - 50 - - 0.0% 4030 Contributions - Retirement 23,241 24,586 24,800 28,000 12.9% 4040 Contributions - Insurance 34,298 37,445 37,200 41,200 10.8% 4050 Workers Compensation 815 902 700 800 14.3% * Total Personal Services 234,250 243,851 242,700 259,700 7.0% 4120 Supplies- Equipment 4,651 1,981 2,000 6,000 200.0% 4130 Supplies- Program 11,855 18,303 12,700 18,000 41.7% 4150 Maintenance Materials 15,341 13,618 15,000 15,000 0.0% 4210 Books & Periodicals 226 - - - 0.0% 4260 Small Tools & Equipment - 38 100 100 0.0% * Total Materials & Supplies 32,073 33,940 29,800 39,100 31.2% 4300 Fees, Services 137,261 186,189 195,017 204,750 5.0% 4301 Auditing 4,000 4,000 4,000 4,000 0.0% 4310 Telephone and Communications 1,227 1,531 1,200 1,200 0.0% 4320 Utilities /Community Garden 680 870 800 800 0.0% 4340 Printing & Publishing 1,363 960 2,400 2,400 0.0% 4350 Cleaning & Waste Removal 48 - - - 0.0% 4360 Subscriptions & Memberships 1,738 1,213 1,500 1,500 0.0% 4370 Travel & Training 2,335 2,065 2,700 2,900 7.4% 4380 Mileage - 300 300 0.0% 4483 Insurance - General Liability 1,500 1,500 11500 1,500 0.0% 4530 Repair & Maintenance -Equip 369 369 - 0.0% 4807 Property Tax Expense - 9,240 - 0.0% 4933 Sales Tax 705 754 - - 0.0% * Total Contractual Services 151,225 208,691 209,417 219,350 4.7% ** Total Expenditures 417,549 486,482 481,917 518,150 7.5% 2015 Enterprise Funds 720 Surface Water Management Revenue 7200 Administration 2014 to 2012 2013 2014 2015 2015 Account Description Actual Actual Budget Budget % Inc /(Dec) 3328 Wetland Alteration * Total Permits 3601 Sale of Documents 3660 Sewer Customers 3662 Utility Penalties 3806 Connection Charges * Total Current Services 3801 Interest Earnings 3903 Refunds and Reimbursements * Total Other Revenue ** Total Revenue Revenue Over /(Under) Expenditures 44 275 672,000 - 0.0% 44 275 607,400 0.0% - - - - 0.0% 561,851 589,506 555,000 610,000 9.9% 12,468 11,801 10,000 12,000 20.0% 280,994 469,106 100,000 300,000 200.0% 855,313 1,070,413 665,000 922,000 38.6% 6,746 (1,657) 7,000 4,000 (42.9 %) 68 54 - 0.0% 6,814 (1,603) 7,000 41000 (42.9 %) 862,171 1,069,084 672,000 926,000 37.8% 604,850 758,954 386,500 607,400 2015 Enterprise Funds 720 Surface Water Management Expenditures 7200 Administration 2014 to 2012 2013 2014 2015 2015 Account Description Actual Actual Budget Budget % Inc /(Dec) 4010 Salaries & Wages -Reg 4011 Overtime -Reg 4020 Salaries & Wages -Temp 4021 Overtime -Temp 4030 Contributions - Retirement 4040 Contributions - Insurance 4050 Workers Compensation * Total Personal Services 4120 Supplies- Equipment 4130 Supplies- Program 4150 Maintenance Materials 4210 Books & Periodicals * Total Materials & Supplies 4300 Fees, Services 4301 Auditing 4310 Telephone and Communications 4340 Printing & Publishing 4360 Subscriptions & Memberships 4370 Travel & Training 4380 Mileage 4483 Insurance - General Liability 4530 Repair & Maintenance -Equip 4807 Property Tax Expense 4933 Sales Tax * Total Contractual Services ** Total Expenditures 122,455 131,978 125,000 137,700 196 - - - 8,723 3,234 8,000 4,000 - 50 - - 17,089 18,338 18,200 20,800 22,334 24,360 24,500 27,200 613 681 500 600 171,409 178,641 176,200 190,300 4,651 1,981 2,000 6,000 7,602 13,098 71000 12,000 15,341 13,618 15,000 15,000 226 - - - 27,821 28,696 24,000 33,000 47,140 83,495 75,000 85,000 4,000 4,000 4,000 4,000 1,227 1,531 11200 1,200 - - 100 100 1,295 965 1,200 1,200 1,985 1,180 2,000 2,000 - - 300 300 1,500 1,500 11500 1,500 369 369 - - - 9,240 576 514 - - 58,091 102,794 85,300 95,300 257,321 310,130 285,500 318,600 10.2% 0.0% (50.0 %) 0.0% 14.3% 11.0% 200.0% 71.4% 0.0% 37.5% 13.3% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 11.7% 11.6% 2015 Enterprise Funds 720 Surface Water Management Revenue 7201 Recycling 2014 to 2012 2013 2014 2015 2015 Account Description Actual Actual Budget Budget % Inc /(Dec) 3520 Grants - County 7,584 4,728 3,000 4,500 50.0% * Total Intergovernmental Rev 7,584 4,728 3,000 4,500 50.0% 3650 Sale of Recyclables 16 196 - - 0.0% * Total Current Services 16 196 - - 0.0% 3903 Refunds and Reimbursements 11 9 - 0.0% * Total Other Revenue 11 9 - - 0.0% ** Total Revenue 7,611 4,932 3,000 4,500 50.0% Revenue Over /(Under) Expenditures (31,647) (31,423) (38,100) (38,100) 2015 Enterprise Funds 720 Surface Water Management Expenditures 7201 Recycling 2014 to 2012 2013 2014 2015 2015 Account Description Actual Actual Budget Budget % Inc /(Dec) 4010 Salaries & Wages -Reg 4030 Contributions - Retirement 4040 Contributions - Insurance 4050 Workers Compensation * Total Personal Services 4130 Supplies- Program 4260 Small Tools & Equipment * Total Materials & Supplies 4300 Fees, Services 4320 Utilities 4340 Printing & Publishing 4350 Cleaning & Waste Removal 4360 Subscriptions & Memberships 4370 Travel & Training 4933 Sales Tax * Total Contractual Services ** Total Expenditures 22,262 22,829 23,500 24,000 2.1% 3,076 3,124 3,300 3,600 9.1% 5,982 6,537 6,300 7,000 11.1% 101 110 100 100 0.0% 31,421 32,600 33,200 34,700 4.5% 42 - 1,500 1,500 0.0% - 38 100 100 0.0% 42 38 1,600 1,600 0.0% 6,939 2,541 4,500 4,500 0.0% - 9 - - 0.0% 658 960 1,500 1,500 0.0% 48 - - - 0.0% 150 150 200 200 0.0% - - 100 100 0.0% - 57 - 0.0% 7,795 3,717 6,300 6,300 0.0% 39,258 36,355 41,100 42,600 3.6% 2015 Enterprise Funds 720 Surface Water Management Revenue 7202 Forestry Management 2014 to 2012 2013 2014 2015 2015 Account Description Actual Actual Budget Budget % Inc /(Dec) 3640 Community Garden Plot Rental 3650 Sale of Recyclables * Total Current Services 3820 Miscellaneous Other Revenue 3903 Refunds and Reimbursements * Total Other Revenue ** Total Revenue Revenue Over /(Under) Expenditures 1,875 1,905 1,900 1,900 2,140 - 2,500 2,500 4,015 1,905 4,400 4,400 4,500 - - - 300 75 - - 4,800 75 - - 8,815 1,980 4,400 4,400 (69,386) (77,591) (90,400) (92,300) 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2015 Enterprise Funds 720 Surface Water Management Expenditures 7202 Forestry Management 2014 to 2012 2013 2014 2015 2015 Account Description Actual Actual Budget Budget % Inc /(Dec) 4010 Salaries & Wages -Reg 4030 Contributions - Retirement 4040 Contributions - Insurance 4050 Workers Compensation * Total Personal Services 4130 Supplies- Program * Total Materials & Supplies 4300 Fees, Services 4320 Utilities /Community Garden 4340 Printing & Publishing 4360 Subscriptions & Memberships 4370 Travel & Training 4933 Sales Tax * Total Contractual Services 22,262 22,829 23,500 24,000 2.1% 3,075 3,124 3,300 3,600 9.1% 5,982 6,547 6,400 7,000 9.4% 101 110 100 100 0.0% 31,421 32,610 33,300 34,700 4.2% 4,210 5,206 4,200 4,500 7.1% 4,210 5,206 4,200 4,500 7.1% 40,414 39,728 55,000 55,000 0.0% 680 861 800 800 0.0% 705 - 800 800 0.0% 293 98 100 100 0.0% 350 885 600 800 33.3% 129 183 - - 0.0% 42,571 41,755 57,300 57,500 0.3% ** Total Expenditures 78,201 79,571 94,800 96,700 2.0% 2015 Enterprise Funds 720 Surface Water Management Revenue 7205 Aquatic Species Mgmt Program 2014 to 2012 2013 2014 2015 2015 Account Description Actual Actual Budget Budget % Inc /(Dec) 3510 State Grants (DNR) 7,750 7,750 7,750 7,750 0.0% 3533 Grants -Other (Riley /Purgatory) 25,000 20,057 28,192 25,000 (11.3 %) 3533 Grants -Other (Lotus Lk Home) 7,050 12,075 12,075 15,000 24.2% * Total Intergovernmental Rev 39,800 39,882 48,017 47,750 (0.6 %) ** Total Revenue 39,800 39,882 48,017 47,750 (0.6 %) Revenue Over /(Under) Expenditures (2,969) (20,544) (12,500) (12,500) 2015 Enterprise Funds 720 Surface Water Management Expenditures 7205 Aquatic Species Mgmt Program 2014 to 2012 2013 2014 2015 2015 Account Description Actual Actual Budget Budget % Inc /(Dec) 4300 Fees, Services 42,768 60,426 60,517 60,250 (0.4 %) * Total Contractual Services 42,768 60,426 60,517 60,250 (0.4 %) ** Total Expenditures 42,768 60,426 60,517 60,250 (0.4 %)