B-2. Review 2017 Special Revenue and Enterprise Funds \ Y
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n CITY OF CHANHASSEN
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9 S Chanhassen is a Community for Life-Providing for Today and Planning for Tomorrow
� H AS
MEMORANDUM
TO: Mayor and City Council
FROM: Greg Sticha, Finance Director
DATE: November 14, 2016
SUBJ: 2017 Budget Discussion, Enterprise & Special Revenue Funds—
Detailed Department Presentations
BACKGROUND
On Monday, staff will be reviewing the final two operating budgets that have not been discussed
in detail with the City Council to this point.
Special Revenue Funds
The city has three special revenue funds, the Charitable Gambling Fund (201), the Cable
Television Fund (210), and the Cemetery Fund(202).
The Charitable Gambling Fund is supported by donations from pull tab sales at the American
Legion. The city receives 10% of the net sales. The funds may only be used for public safety
equipment/training or for youth programs. In past years, the funds have been used to purchase
small equipment or training for the fire department.
The Cable Television Fund is supported by franchise fees from Mediacom, the 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 equipment or the studio.
The city currently maintains the Pioneer Cemetery at 8151 Galpin Boulevard. Following the
recent expansion, graves are now available for sale. Grave fees are $400 for residents and $600
for non-residents. Cemetery activities were previously accounted for in the city's General Fund,
but with the expansion project, staff decided to account for all future activities separately in this
special revenue fund.
Enterprise Funds
The Enterprise Funds are for utility services provided in the city including water, sanitary sewer,
and storm water utility services. Each of the funds collect user and connection fees for hook-up
and use of the systems. For 2017 we have added a new employee for the West Water Treatment
Plant.
PH 952.227.1100• www.ci.chanhassen.mn.us• FX 952.227.1110
7700 MARKET BOULEVARD • PO BOX 147 • CHANHASSEN • MINNESOTA 55317
Mayor& City Council
Enterprise& Special Revenue Funds
November 14, 2016
Page 2
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\2017 budget\11-14 detail bud discussion spec rev&ent.docx
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2017 Special Revenue Funds
201 10% Charitable Contribution
2016 to
2014 2015 2016 2017 2017 2018
Account Description Actual Actual Budget Budget %Inc/(Dec) Estimate
Revenue
3801 Interest Earnings 511 432 - - 0.0%
3807 Donations 44,228 39,620 42,000 40,000 (4.8%) 40,000
* Total Other Revenue 44,739 40,052 42,000 40,000 (4.8%) 40,000
** Total Revenue 44,739 40,052 42,000 40,000 (4.8%) 40,000
Expenditures
4370 Travel&Training 18,823 20,730 20,000 43,500 117.5% 43,500
* Total Contractual Services 18,823 20,730 20,000 43,500 117.5% 43,500
4705 Other Equipment 15,665 28,351 20,000 - (100.0%) -
* Total Capital Outlay 15,665 28,351 20,000 - (100.0%) -
** Total Expenditures 34,488 49,081 40,000 43,500 8.8% 43,500
Revenue Over/(Under)Expenditures 10,251 (9,028) 2,000 (3,500) (3,500)
SIGNIFICANT CHANGES DESCRIPTION OF CHANGE
2017
4370 Travel&Training In order to account for additional training hours needed,the majority of the cost has been
shifted to this fund. Training is an allowed expense. Additional adjustments to the fire
department General Fund budget were also made to accommodate the change.
2018
2017 Special Revenue Funds
202 Cemetery
2016 to
2014 2015 2016 2017 2017 2018
Account Description Actual Actual Budget Budget %Inc/(Dec) Estimate
Revenue
3670 Internment Fee - 900 900 900 0.0% 900
* Total General Property Tax - 900 900 900 0.0% 900
3801 Interest Earnings 60 212 100 100 0.0% 100
3804 Land Sale - 950 8,000 8,000 0.0% 8,000
* Total Other Revenue 60 1,162 8,100 8,100 0.0% 8,100
** Total Revenue 60 2,062 9,000 9,000 0.0% 9,000
Expenditures
4120 Supplies-Equipment - 235 -
- 0.0% -
* Total Materials&Supplies - 235 - - 0.0% -
4300 Fees,Services 5,572 19,554 6,000 6,000 0.0% 6,000
4350 Cleaning&Waste Removal 414 192 500 500 0.0% 500
* Total Contractual Services 5,985 19,746 6,500 6,500 0.0% 6,500
** Total Expenditures 5,985 19,981 6,500 6,500 0.0% 6,500
Revenue Over/(Under)Expenditures (5,925) (17,919) 2,500 2,500 2,500
SIGNIFICANT CHANGES DESCRIPTION OF CHANGE
2017
2018
2017 Special Revenue Funds
210 Cable TV
2016 to
2014 2015 2016 2017 2017 2018
Account Description Actual Actual Budget Budget %Inc/(Dec) Estimate
Revenue
3080 Franchise Fees 190,814 200,126 190,000 200,000 5.3% 200,000
3081 PEG Fees - - - - 0.0% _ -
* Total General Property Tax 190,814 200,126 190,000 200,000 5.3% 200,000
3801 Interest Earnings 3,056 3,897 1,000 2,000 100.0% 2,000
3903 Refunds/Reimbursements - - - - 0.0% -
* Total Other Revenue 3,056 3,897 1,000 2,000 100.0% 2,000
** Total Revenue 193,871 204,023 191,000 202,000 5.8% 202,000
Expenditures
4010 Salaries&Wages-Reg 76,992 75,898 80,000 80,000 0.0% 82,000
4011 Overtime-Reg 323 - - - 0.0% -
4030 Contributions-Retirement 11,064 11,035 12,200 11,900 (2.5%) 12,200
4040 Contributions-Insurance 9,530 9,191 10,400 12,300 18.3% 13,700
4050 Workers Compensation 502 458 600 500 (16.7%) 500
* Total Personal Services 98,411 96,582 103,200 104,700 1.5% 108,400
4120 Supplies-Equipment - - 5,000 5,000 0.0% 5,000
* Total Materials&Supplies - - 5,000 5,000 0.0% 5,000
4300 Fees,Services 14,567 12,076 20,000 24,400 22.0% 25,000
4340 Printing&Publishing 291 - 500 500 0.0% 500
4370 Travel&Training - - 300 300 0.0% 300
4483 Liability Insurance 1,500 1,500 1,500 1,500 0.0% 1,500
4933 Sales Tax 3 - - - 0.0% -
* Total Contractual Services 16,362 13,576 22,300 26,700 19.7% 27,300
4703 Office Equipment 1,622 - - - 0.0% -
4705 Other Equipment 2,922 11,975 20,000 15,000 (25.0%) 15,000
4706 Other Improvements 2,827 - - - 0.0% -
* Total Capital Outlay 7,371 11,975 20,000 15,000 (25.0%) 15,000
** Total Expenditures 122,144 122,133 150,500 151,400 0.6% 155,700
Revenue Over/(Under)Expenditures 71,727 81,890 40,500 50,600 46,300
SIGNIFICANT CHANGES DESCRIPTION OF CHANGE
2017
4300 Fees,Services Annual cost to broadcast City Council Meetings via Video Streaming Service($4,400/year)
2018
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2017 Enterprise Funds
700 Water Utility Revenue
2016 to
2014 2015 2016 2017 2017 2018
Account Description Actual Actual Budget Budget %Inc/(Dec) Estimate
3510 Grants-State - - - - 0.0% -
3530 Grants-Federal 1,008 - - - 0.0% -
* Total Intergovernmental Rev 1,008 - - - 0.0% -
3661 Water Usage 2,441,499 2,462,792 2,675,000 2,500,000 (6.5%) 2,600,000
3662 Utility Penalties 61,573 64,675 72,000 70,000 (2.8%) 70,000
3664 Sale of Meters&Parts 63,075 47,130 60,000 50,000 (16.7%) 50,000
3666 Bulk Water Sales 5,156 22,225 3,000 5,000 66.7% 5,000
3806 Hook Up Fees 1,148,008 1,142,359 1,000,000 1,000,000 0.0% 1,000,000
3808 Insurance Reimbursements - 3,784 - - 0.0% -
* Total Current Services 3,719,311 3,742,966 3,810,000 3,625,000 (4.9%) 3,725,000
3801 Interest Earnings 61,835 65,053 30,000 50,000 66.7% 50,000
3903 Refunds/Reimbursements 1,724 11,289 5,000 5,000 0.0% 5,000
3980 Cash Short/Over 1 - - - 0.0% -
* Total Other Revenue 63,560 76,342 35,000 55,000 57.1% 55,000
** Total Revenue 3,783,878 3,819,308 3,845,000 3,680,000 (4.3%) 3,780,000
Revenue Over/(Under)Expenditures 2,338,807 2,311,240 2,255,600 1,989,900 1,828,000
2017 Enterprise Funds
700 Water Utility Expenditures
Summary(Total of 7000,7019 and 7043)
2016 to
2014 2015 2016 2017 2017 2018
Account Description Actual Actual Budget Budget %Inc/(Dec) Estimate
4010 Salaries&Wages-Reg 377,275 379,561 390,000 497,000 27.4% 499,000
4011 Overtime-Reg 29,936 20,375 25,000 25,000 0.0% 25,000
4012 Stand-By Pay 6,832 6,982 7,000 7,000 0.0% 7,000
4020 Salaries&Wages-Temp 22,258 30,848 24,000 24,000 0.0% 24,000
4021 Overtime-Temp 1,041 760 1,000 1,000 0.0% 1,000
4030 Contributions-Retirement 61,364 69,140 64,000 78,000 21.9% 81,000
4040 Contributions-Insurance 63,831 64,371 75,000 94,400 25.9% 107,100
4050 Workers Compensation 13,902 15,814 15,000 18,000 20.0% 20,000
4060 Unemployment 655 - - - 0.0% -
* Total Personal Services 577,095 587,851 601,000 744,400 23.9% 764,100
4120 Supplies-Equipment 10,337 13,482 9,200 12,000 30.4% 15,500
4130 Supplies-Program 354 - - - 0.0% -
4140 Supplies-Vehicles 2,532 3,460 3,500 3,500 0.0% 3,500
4150 Maintenance Materials 20,632 17,316 23,000 21,000 (8.7%) 29,000
4160 Chemicals 110,398 96,285 114,000 113,000 (0.9%) 223,000
4170 Motor Fuels&Lubricants 14,728 14,939 23,200 21,200 (8.6%) 26,400
4210 Books&Periodicals - 18 - - 0.0% -
4240 Uniforms&Clothing 1,847 2,083 2,000 2,400 20.0% 2,400
4250 Merchandise for Resale 92,046 129,055 110,000 110,000 0.0% 110,000
4260 Small Tools&Equipment 4,260 2,826 3,300 3,300 0.0% 3,600
* Total Materials&Supplies 257,135 279,464 288,200 286,400 (0.6%) 413,400
4300 Fees,Services 68,733 52,133 63,500 63,500 0.0% 67,000
4301 Auditing 6,000 6,555 7,200 7,200 0.0% 7,200
4310 Telephone 10,349 10,236 10,800 10,800 0.0% 14,000
4320 Utilities 209,531 201,253 269,000 215,000 (20.1%) 290,000
4330 Postage 8,348 7,784 8,000 8,000 0.0% 8,000
4340 Printing&Publishing 1,576 1,677 2,000 2,000 0.0% 2,000
4350 Cleaning&Waste Removal 560 673 600 800 33.3% 800
4360 Subscriptions&Memberships 974 831 600 1,000 66.7% 1,000
4370 Travel&Training 3,224 1,973 4,000 4,000 0.0% 4,000
4410 Rental-Equipment 3,581 4,998 4,000 5,000 25.0% 5,000
4440 License&Registration 128 - - - 0.0% -
4483 Insurance-General Liability 14,435 13,000 20,000 20,000 0.0% 20,000
4509 Remit to Other Agencies 51,375 51,927 52,000 52,000 0.0% 52,000
4510 Repair&Maintenance-Building 6,462 8,419 7,000 8,500 21.4% 13,000
4520 Repair&Maintenance-Vehicles 259 2,701 1,500 1,500 0.0% 1,500
4530 Repair&Maintenance-Equip 54,410 69,548 50,000 60,000 20.0% 84,000
4550 Repair&Maintenance-Water 118,024 115,119 125,000 125,000 0.0% 130,000
4552 Emergency Repairs-Water 43,959 91,926 75,000 75,000 0.0% 75,000
4807 Property Tax Expense 556 - - - 0.0% -
4933 Sales Tax 1 - - - 0.0% -
* Total Contractual Services 602,485 640,753 700,200 659,300 (5.8%) 774,500
4707 Software 8,357 - - - 0.0% -
* Total Contractual Services 8,357 - - - 0.0% -
** Total Expenditures 1,445,071 1,508,068 1,589,400 1,690,100 6.3% 1,952,000
2017 Enterprise Funds
700 Water Utility Expenditures
7000 Administration
2016 to
2014 2015 2016 2017 2017 2018
Account Description Actual Actual Budget Budget %Inc/(Dec) Estimate
4010 Salaries&Wages-Reg 377,275 379,561 390,000 497,000 27.4% 499,000
4011 Overtime-Reg 29,936 20,375 25,000 25,000 0.0% 25,000
4012 Stand-By Pay 6,832 6,982 7,000 7,000 0.0% 7,000
4020 Salaries&Wages-Temp 22,258 30,848 24,000 24,000 0.0% 24,000
4021 Overtime-Temp 1,041 760 1,000 1,000 0.0% 1,000
4030 Contributions-Retirement 61,364 69,140 64,000 78,000 21.9% 81,000
4040 Contributions-Insurance 63,831 64,371 75,000 94,400 25.9% 107,100
4050 Workers Compensation 13,902 15,814 15,000 18,000 20.0% 20,000
4060 Unemployment 655 - - - 0.0% -
* Total Personal Services 577,095 587,851 601,000 744,400 23.9% 764,100
4120 Supplies-Equipment 7,148 10,056 7,200 9,000 25.0% 9,000
4130 Supplies-Program 354 - - - 0.0% -
4140 Supplies-Vehicles 2,532 3,460 3,500 3,500 0.0% 3,500
4150 Maintenance Materials 12,000 12,027 16,000 14,000 (12.5%) 15,000
4160 Chemicals 3,812 11,257 4,000 8,000 100.0% 8,000
4170 Motor Fuels&Lubricants 14,728 12,725 18,000 16,000 (11.1%) 16,000
4240 Uniforms&Clothing 1,847 2,083 2,000 2,400 20.0% 2,400
4250 Merchandise for Resale 92,046 129,055 110,000 110,000 0.0% 110,000
4260 Small Tools&Equipment 3,971 2,773 3,000 3,000 0.0% 3,000
* Total Materials&Supplies 138,438 183,436 163,700 165,900 1.3% 166,900
4300 Fees,Services 63,463 51,345 60,000 60,000 0.0% 60,000
4301 Auditing 6,000 6,555 7,200 7,200 0.0% 7,200
4310 Telephone 7,826 7,713 8,000 8,000 0.0% 8,000
4320 Utilities 134,672 131,826 189,000 140,000 (25.9%) 140,000
4330 Postage 8,348 7,784 8,000 8,000 0.0% 8,000
4340 Printing&Publishing 1,576 1,677 2,000 2,000 0.0% 2,000
4350 Cleaning&Waste Removal 560 673 600 800 33.3% 800
4360 Subscriptions&Memberships 974 831 600 1,000 66.7% 1,000
4370 Travel&Training 3,224 1,973 4,000 4,000 0.0% 4,000
4410 Rental-Equipment 3,581 4,998 4,000 5,000 25.0% 5,000
4440 License&Registration 128 - - - 0.0% -
4483 Insurance-General Liability 14,435 13,000 20,000 20,000 0.0% 20,000
4509 Remit to Other Agencies 51,375 51,927 52,000 52,000 0.0% 52,000
4510 Repair&Maintenance-Building 1,144 3,972 4,000 4,000 0.0% 4,000
4520 Repair&Maintenance-Vehicles 259 2,701 1,500 1,500 0.0% 1,500
4530 Repair&Maintenance-Equip 26,953 48,368 35,000 40,000 14.3% 40,000
4550 Repair&Maintenance-Water 104,715 114,651 120,000 120,000 0.0% 120,000
4552 Emergency Repairs-Water 43,959 91,926 75,000 75,000 0.0% 75,000
4807 Property Tax Expense 556 - - - 0.0% -
4933 Sales Tax 1 - - - 0.0% -
* Total Contractual Services 473,749 541,920 590,900 548,500 (7.2%) 548,500
4707 Software 117 - - - 0.0% -
* Total Capital Outlay 117 - - - 0.0% -
** Total Expenditures 1,189,398 1,313,206 1,355,600 1,458,800 7.6% 1,479,500
SIGNIFICANT CHANGES DESCRIPTION OF CHANGE
2017
4010 Salaries&Wages-Reg West Water Treatment Plant Operator added for construction phase beginning in 2017.
2018
2017 Enterprise Funds
700 Water Utility Expenditures
7019 East Water Treatment Facility
2016 to
2014 2015 2016 2017 2017 2018
Account Description Actual Actual Budget Budget %Inc/(Dec) Estimate
4120 Supplies-Equipment 3,189 3,426 2,000 3,000 50.0% 3,500
4150 Maintenance Materials 8,632 5,289 7,000 7,000 0.0% 7,000
4160 Chemicals 106,586 85,028 110,000 105,000 (4.5%) 110,000
4170 Motor Fuels&Lubricants - 2,214 5,200 5,200 0.0% 5,200
4210 Books&Periodicals - 18 - - 0.0% -
4260 Small Tools&Equipment 290 53 300 300 0.0% 300
* Total Materials&Supplies 118,697 96,029 124,500 120,500 (3.2%) 126,000
4300 Fees,Services 5,269 788 3,500 3,500 0.0% 3,500
4310 Telephone 2,523 2,523 2,800 2,800 0.0% 3,000
4320 Utilities 74,859 69,427 80,000 75,000 (6.3%) 75,000
4510 Repair&Maintenance-Building 5,318 4,447 3,000 4,500 50.0% 4,500
4530 Repair&Maintenance-Equip 27,457 21,180 15,000 20,000 33.3% 22,000
4550 Repair&Maintenance-Water 13,310 468 5,000 5,000 0.0% 5,000
* Total Contractual Services 128,736 98,833 109,300 110,800 1.4% 113,000
4707 Software 8,240 - - - 0.0% -
* Total Capital Outlay 8,240 - - - 0.0% -
** Total Expenditures 255,674 194,862 233,800 231,300 (1.1%) 239,000
SIGNIFICANT CHANGES DESCRIPTION OF CHANGE
2017
2018
2017 Enterprise Funds
700 Water Utility Expenditures
7043 West Water Treatment Facility
2016 to
2014 2015 2016 2017 2017 2018
Account Description Actual Actual Budget Budget %lnc/(Dec) Estimate
4120 Supplies-Equipment - - - - 0.0% 3,000
4150 Maintenance Materials - - - - 0.0% 7,000
4160 Chemicals - - - - 0.0% 105,000
4170 Motor Fuels&Lubricants - - - - 0.0% 5,200
4210 Books&Periodicals - - - - 0.0%
4260 Small Tools&Equipment - - - - 0.0% 300
* Total Materials&Supplies - - - - 0.0% 120,500
4300 Fees,Services - - - - 0.0% 3,500
4310 Telephone - - - - 0.0% 3,000
4320 Utilities - - - - 0.0% 75,000
4510 Repair&Maintenance-Building - - - - 0.0% 4,500
4530 Repair&Maintenance-Equip - - - - 0.0% 22,000
4550 Repair&Maintenance-Water - - - - 0.0% 5,000
* Total Contractual Services - - - - 0.0% 113,000
4707 Software - - - - 0.0% -
* Total Capital Outlay - - - - 0.0% -
** Total Expenditures - - - - 0.0% 233,500
SIGNIFICANT CHANGES DESCRIPTION OF CHANGE
IC)I/
2(118
2017 Enterprise Funds
701 Sewer Utility Revenue
2016 to
2014 2015 2016 2017 2017 2018
Account Description Actual Actual Budget Budget %Inc/(Dec) Estimate
3522 Grants-Met Council 18,792 - - - 0.0% -
3530 Grants-Federal 1,192 - - - 0.0% -
* Total Intergovernmental Rev 19,985 - - - 0.0% -
3660 Sewer Customers 2,354,890 2,449,022 2,425,000 2,450,000 1.0% 2,500,000
3662 Utility Penalties 62,703 58,924 60,000 60,000 0.0%
3806 Hook Up Fees 404,092 389,647 380,000 380,000 0.0% 390,000
3808 Insurance Reimbursements 13,021 3,784 - - 0.0% -
3810 SAC Credits Retained 27,335 - - - 0.0% -
3811 Sewer Surcharge 14,550 13,500 17,000 15,000 (11.8%) 15,000
* Total Current Services 2,876,591 2,914,877 2,882,000 2,905,000 0.8% 2,905,000
3801 Interest Earnings 49,338 53,410 10,000 40,000 300.0% 40,000
3903 Refunds/Reimbursements 37 501 1,200 - 0.0% -
* Total Other Revenue 49,375 53,911 11,200 40,000 257.1% 40,000
** Total Revenue 2,945,951 2,968,789 2,893,200 2,945,000 1.8% 2,945,000
Revenue Over/(Under)Expenditures 803,074 692,064 707,400 581,900 506,800
2017 Enterprise Funds
701 Sewer Utility Expenditures
2016 to
2014 2015 2016 2017 2017 2018
Account Description Actual Actual Budget Budget %Inc/(Dec) Estimate
4010 Salaries&Wages-Reg 257,495 251,009 275,000 330,700 20.3% 360,000
4011 Overtime-Reg 8,412 8,955 8,000 8,000 0.0% 8,000
4012 Stand-By Pay 6,832 6,982 7,000 7,000 0.0% 7,000
4020 Salaries&Wages-Temp 13,666 22,096 16,000 18,000 12.5% 18,000
4021 Overtime-Temp 157 145 - - 0.0% -
4030 Contributions-Retirement 40,297 46,601 44,500 53,000 19.1% 55,000
4040 Contributions-Insurance 48,952 46,964 58,000 68,300 17.8% 78,000
4050 Workers Compensation 11,925 8,519 13,000 10,000 (23.1%) 10,000
4060 Unemployment 655 - - - 0.0% -
* Total Personal Services 388,391 391,271 421,500 495,000 17.4% 536,000
4120 Supplies-Equipment 4,072 937 10,000 5,000 (50.0%) 5,000
4140 Supplies-Vehicles 3,685 1,574 5,000 4,000 (20.0%) 4,000
4150 Maintenance Materials 8,340 11,017 10,000 10,000 0.0% 10,000
4160 Chemicals - 3,725 3,000 3,800 26.7% 3,800
4170 Motor Fuels&Lubricants 14,576 9,277 15,000 15,000 0.0% 15,000
4240 Uniforms&Clothing 1,526 1,734 2,000 2,000 0.0% 2,000
4260 Small Tools&Equipment 1,823 4,436 2,800 3,500 25.0% 3,500
* Total Materials&Supplies 34,023 32,698 47,800 43,300 (9.4%) 43,300
4300 Fees,Services 24,467 31,167 25,000 40,000 60.0% 40,000
4301 Auditing 6,000 6,555 7,200 7,000 (2.8%) 7,000
4310 Telephone 7,094 6,824 7,500 7,000 (6.7%) 7,000
4320 Utilities 86,771 68,262 85,000 75,000 (11.8%) 75,000
4330 Postage 7,957 7,444 8,000 8,000 0.0% 8,000
4340 Printing&Publishing 1,576 1,517 1,600 1,600 0.0% 1,600
4350 Cleaning&Waste Removal 32 771 - - 0.0% -
4360 Subscriptions&Memberships 317 188 400 400 0.0% 400
4370 Travel&Training 2,552 3,267 4,200 4,200 0.0% 4,200
4410 Rental-Equipment - 93 500 500 0.0% 500
4440 License&Registration 176 - - - 0.0% -
4483 Insurance-General Liability 13,000 13,000 20,000 20,000 0.0% 20,000
4509 Remit to Other Agencies 1,461,463 1,567,672 1,436,900 1,540,900 7.2% 1,575,000
4510 Repair&Maintenance-Building 59 4,380 4,200 4,200 0.0% 4,200
4520 Repair&Maintenance-Vehicles 910 299 1,000 1,000 0.0% 1,000
4530 Repair&Maintenance-Equip 22,978 27,220 26,000 26,000 0.0% 26,000
4551 Repair&Maintenance-Sewer 84,343 77,525 85,000 85,000 0.0% 85,000
4553 Emergency Repairs-Sewer 652 9,238 4,000 4,000 0.0% 4,000
4901 Refunds/Reimbursements - 27,335 - - 0.0% -
* Total Contractual Services 1,720,347 1,852,755 1,716,500 1,824,800 6.3% 1,858,900
4707 Software 117 - - - 0.0% -
* Total Capital Outlay 117 - - - 0.0% -
** Total Expenditures 2,142,877 2,276,725 2,185,800 2,363,100 8.1% 2,438,200
SIGNIFICANT CHANGES DESCRIPTION OF CHANGE
2017
4300 Fees,Services Begin paying for Cartegraph ongoing maintenance in Utility Funds.
4509 Remit to Other Agencies Increase for Sewage costs with Met Council
2010
2017 Enterprise Funds
720 Surface Water Management Revenue
Summary(Total of 7200,7201,7202 and 7205)
2016 to
2014 2015 2016 2017 2017 2018
Account Description Actual Actual Budget Budget %Inc/(Dec) Estimate
3328 Wetland Alteration 34 922 - - 0.0% -
* Total Permits 34 922 - - 0.0% -
3510 Grants-State 4,000 - - - 0.0% -
3520 Grants-County 7,888 7,412 - 7,400 0.0% 7,400
3533 Grants-Other 35,783 37,718 37,000 38,000 2.7% 38,000
* Total Intergovernmental Rev 47,671 45,130 37,000 45,400 22.7% 45,400
3640 Community Garden Plot Rental 1,915 1,900 1,900 1,900 0.0% 1,900
3650 Sale of Recyclables 196 273 - - 0.0% -
3660 Sewer Customers 620,150 650,760 625,000 635,000 1.6% 640,000
3662 Utility Penalties 14,388 13,526 14,000 14,000 0.0% 14,000
3806 Connection Charges 303,997 132,943 300,000 150,000 (50.0%) 200,000
* Total Current Services 940,646 799,403 940,900 800,900 (14.9%) 855,900
3801 Interest Earnings 12,797 13,943 4,000 10,000 150.0% 10,000
3903 Refunds and Reimbursements 2,404 1,590 - - _ 0.0% -
* Total Other Revenue 15,200 15,533 4,000 10,000 150.0% 10,000
** Total Revenue 1,003,551 860,988 981,900 856,300 (12.8%) 911,300
Revenue Over/(Under)Expenditures 454,863 371,356 437,200 314,900 343,700
2017 Enterprise Funds
720 Surface Water Management Expenditures
Summary(Total of 7200,7201,7202 and 7205)
2016 to
2014 2015 2016 2017 2017 2018
Account Description Actual Actual Budget Budget %Inc/(Dec) Estimate
4010 Salaries&Wages-Reg 187,426 191,687 192,200 206,200 7.3% 216,200
4020 Salaries&Wages-Temp 6,193 225 6,000 3,000 (50.0%) 3,000
4021 Overtime-Temp 42 - - - 0.0% -
4030 Contributions-Retirement 25,955 30,503 29,100 31,500 8.2% 32,900
4040 Contributions-Insurance 41,027 39,161 43,300 35,600 (17.8%) 40,400
4050 Workers Compensation 1,288 1,199 1,400 1,400 0.0% 1,400
* Total Personal Services 261,932 262,774 272,000 277,700 2.1% 293,900
4120 Supplies-Equipment 2,347 1,756 3,000 3,000 0.0% 3,000
4130 Supplies-Program 20,142 14,182 20,100 20,100 0.0% 20,100
4150 Maintenance Materials 23,713 4,668 17,000 15,000 (11.8%) 15,000
4260 Small Tools&Equipment 135 162 100 100 0.0% 100
* Total Materials&Supplies 46,337 20,769 40,200 38,200 (5.0%) 38,200
4300 Fees,Services 217,343 183,506 204,000 204,000 0.0% 214,000
4301 Auditing 4,000 4,370 4,600 4,600 0.0% 4,600
4310 Telephone and Communications 1,211 1,407 1,400 1,400 0.0% 1,400
4320 Utilities/Community Garden 4,331 851 1,000 1,000 0.0% 1,000
4340 Printing&Publishing 2,520 3,494 2,600 2,600 0.0% 2,600
4350 Cleaning&Waste Removal - 7,500 - - 0.0% -
4360 Subscriptions&Memberships 386 1,562 1,300 1,300 0.0% 1,300
4370 Travel&Training 1,981 1,513 2,400 2,400 0.0% 2,400
4380 Mileage - - 300 300 0.0% 300
4483 Insurance-General Liability 1,500 1,500 7,500 7,500 0.0% 7,500
4530 Repair&Maintenance-Equip 369 369 400 400 0.0% 400
4807 Property Tax Expense 6,648 18 7,000 - (100.0%) -
4933 Sales Tax 13 - - - 0.0% -
* Total Contractual Services 240,302 206,089 232,500 225,500 (3.0%) 235,500
4707 Software 117 - - - 0.0% -
* Total Capital Outlay 117 - - - 0.0% -
** Total Expenditures 548,688 489,632 544,700 541,400 (0.6%) 567,600
2017 Enterprise Funds
720 Surface Water Management Revenue
7200 Administration
2016 to
2014 2015 2016 2017 2017 2018
Account Description Actual Actual Budget Budget %Inc/(Dec) Estimate
3328 Wetland Alteration 34 922 - - 0.0% -
* Total Permits 34 922 - - 0.0% -
3660 Sewer Customers 620,150 650,760 625,000 650,000 4.0% 660,000
3662 Utility Penalties 14,388 13,526 14,000 14,000 0.0% 14,000
3806 Connection Charges 303,997 132,943 300,000 150,000 (50.0%) 200,000
* Total Current Services 938,535 797,230 939,000 814,000 (13.3%) 874,000
3801 Interest Earnings 12,797 13,943 4,000 10,000 150.0% 10,000
3903 Refunds and Reimbursements 2,404 1,590 - - 0.0% -
* Total Other Revenue 15,200 15,533 4,000 10,000 150.0% 10,000
** Total Revenue 953,769 813,685 943,000 824,000 (12.6%) 884,000
Revenue Over/(Under)Expenditures 600,795 511,481 595,700 482,700 530,600
2017 Enterprise Funds
720 Surface Water Management Expenditures
7200 Administration
2016 to
2014 2015 2016 2017 2017 2018
Account Description Actual Actual Budget Budget %Inc/(Dec) Estimate
4010 Salaries&Wages-Reg 139,955 142,560 143,000 156,000 9.1% 164,200
4020 Salaries&Wages-Temp 6,193 225 6,000 3,000 (50.0%) 3,000
4021 Overtime-Temp 42 - - - 0.0% -
4030 Contributions-Retirement 19,543 24,004 21,500 23,700 10.2% 25,000
4040 Contributions-Insurance 26,691 25,489 28,000 18,800 (32.9%) 21,400
4050 Workers Compensation 963 891 1,000 1,000 0.0% 1,000
* Total Personal Services 193,386 193,169 199,500 202,500 1.5% 214,600
4120 Supplies-Equipment 2,347 1,756 3,000 3,000 0.0% 3,000
4130 Supplies-Program 14,008 8,644 14,000 14,000 0.0% 14,000
4150 Maintenance Materials 23,713 4,668 17,000 15,000 (11.8%) 15,000
4260 Small Tools&Equipment 75 77 - - 0.0% -
* Total Materials&Supplies 40,143 15,145 34,000 32,000 (5.9%) 32,000
4300 Fees,Services 103,885 76,247 90,000 90,000 0.0% 90,000
4301 Auditing 4,000 4,370 4,600 4,600 0.0% 4,600
4310 Telephone and Communications 1,211 1,407 1,400 1,400 0.0% 1,400
4340 Printing&Publishing - - 100 100 0.0% 100
4350 Cleaning&Waste Removal - 7,500 - - 0.0% -
4360 Subscriptions&Memberships 190 1,295 1,000 1,000 0.0% 1,000
4370 Travel&Training 1,512 1,183 1,500 1,500 0.0% 1,500
4380 Mileage - - 300 300 0.0% 300
4483 Insurance-General Liability 1,500 1,500 7,500 7,500 0.0% 7,500
4530 Repair&Maintenance-Equip 369 369 400 400 0.0% 400
4807 Property Tax Expense 6,648 18 7,000 - (100.0%) -
4933 Sales Tax 13 - - - 0.0% -
* Total Contractual Services 119,328 93,889 113,800 106,800 (6.2%) 106,800
4707 Software 117 - - - 0.0% -
* Total Capital Outlay 117 - - - 0.0% -
** Total Expenditures 352,974 302,204 347,300 341,300 (1.7%) 353,400
SIGNIFICANT CHANGES DESCRIPTION OF CHANGE
2017
2018
2017 Enterprise Funds
720 Surface Water Management Revenue
7201 Recycling
2016 to
2014 2015 2016 2017 2017 2018
Account Description Actual Actual Budget Budget %Inc/(Dec) Estimate
3520 Grants-County 7,888 7,412 - 7,400 100.0% 7,400
* Total Intergovernmental Rev 7,888 7,412 - 7,400 100.0% 7,400
3650 Sale of Recyclables 196 273 - - 0.0% -
* Total Current Services 196 273 - - 0.0% -
** Total Revenue 8,084 7,685 - 7,400 100.0% 7,400
Revenue Over/(Under)Expenditures (38,840) (32,938) (45,100) (39,100) (41,300)
2017 Enterprise Funds
720 Surface Water Management Expenditures
7201 Recycling
2016 to
2014 2015 2016 2017 2017 2018
Account Description Actual Actual Budget Budget %Inc/(Dec) Estimate
4010 Salaries&Wages-Reg 23,736 24,563 24,600 25,100 2.0% 26,000
4030 Contributions-Retirement 3,206 3,249 3,800 3,900 2.6% 4,000
4040 Contributions-Insurance 7,168 6,835 7,500 8,300 10.7% 9,500
4050 Workers Compensation 162 154 200 200 0.0% 200
* Total Personal Services 34,272 34,802 36,100 37,500 3.9% 39,700
4130 Supplies-Program 1,662 181 1,600 1,600 0.0% 1,600
4260 Small Tools&Equipment 60 85 100 100 0.0% 100
* Total Materials&Supplies 1,722 267 1,700 1,700 0.0% 1,700
4300 Fees,Services 9,520 2,943 5,500 5,500 0.0% 5,500
4320 Utilities - - - - 0.0% -
4340 Printing&Publishing 1,260 2,461 1,500 1,500 0.0% 1,500
4360 Subscriptions&Memberships 150 150 200 200 0.0% 200
4370 Travel&Training - - 100 100 0.0% 100
* Total Contractual Services 10,930 5,554 7,300 7,300 0.0% 7,300
** Total Expenditures 46,924 40,623 45,100 46,500 3.1% 48,700
SIGNIFICANT CHANGES DESCRIPTION OF CHANGE
2017
2010
2017 Enterprise Funds
720 Surface Water Management Revenue
7202 Forestry Management
2016 to
2014 2015 2016 2017 2017 2018
Account Description Actual Actual Budget Budget %Inc/(Dec) Estimate
3640 Community Garden Plot Rental 1,915 1,900 1,900 1,900 0.0% 1,900
3650 Sale of Recyclables - - - - 0.0% -
* Total Current Services 1,915 1,900 1,900 1,900 0.0% 1,900
** Total Revenue 1,915 1,900 1,900 1,900 0.0% 1,900
Revenue Over/(Under)Expenditures (97,634) (92,687) (96,900) (98,200) (110,100)
2017 Enterprise Funds
720 Surface Water Management Expenditures
7202 Forestry Management
2016 to
2014 2015 2016 2017 2017 2018
Account Description Actual Actual Budget Budget %Inc/(Dec) Estimate
4010 Salaries&Wages-Reg 23,736 24,563 24,600 25,100 2.0% 26,000
4030 Contributions-Retirement 3,206 3,249 3,800 3,900 2.6% 3,900
4040 Contributions-Insurance 7,168 6,836 7,800 8,500 9.0% 9,500
4050 Workers Compensation 162 154 200 200 0.0% 200
* Total Personal Services 34,273 34,803 36,400 37,700 3.6% 39,600
4130 Supplies-Program 4,472 5,357 4,500 4,500 0.0% 4,500
* Total Materials&Supplies 4,472 5,357 4,500 4,500 0.0% 4,500
4300 Fees,Services 54,698 52,097 55,000 55,000 0.0% 65,000
4320 Utilities/Community Garden 4,331 851 1,000 1,000 0.0% 1,000
4340 Printing&Publishing 1,260 1,033 1,000 1,000 0.0% 1,000
4360 Subscriptions&Memberships 46 117 100 100 0.0% 100
4370 Travel&Training 470 330 800 800 0.0% 800
* Total Contractual Services 60,804 54,428 57,900 57,900 0.0% 67,900
** Total Expenditures 99,549 94,587 98,800 100,100 1.3% 112,000
SIGNIFICANT CHANGES DESCRIPTION OF CHANGE
2017
2018
4300 Fees,Services Increase for additional Emerald Ash Borer&Other Invasive removal or replacements.
2017 Enterprise Funds
720 Surface Water Management Revenue
7205 Aquatic Species Mgmt Program
2016 to
2014 2015 2016 2017 2017 2018
Account Description Actual Actual Budget Budget %Inc/(Dec) Estimate
3510 State Grants(DNR) 4,000 - - - 0.0% -
3533 Grants-Other(Carver County) - - 2,000 - (100.0%) -
3533 Grants-Other(Riley/Purgatory) 23,235 27,000 25,000 27,000 8.0% 27,000
3533 Grants-Other(Lotus Lk Home) 12,548 10,718 12,000 11,000 (8.3%) 11,000
* Total Intergovernmental Rev 39,783 37,718 39,000 38,000 (2.6%) 38,000
** Total Revenue 39,783 37,718 39,000 38,000 (2.6%) 38,000
Revenue Over/(Under)Expenditures (9,458) (14,500) (14,500) (15,500) (15,500)
2017 Enterprise Funds
720 Surface Water Management Expenditures
7205 Aquatic Species Mgmt Program
2016 to
2014 2015 2016 2017 2017 2018
Account Description Actual Actual Budget Budget %Inc/(Dec) Estimate
4300 Fees,Services 49,241 52,218 53,500 53,500 0.0% 53,500
* Total Contractual Services 49,241 52,218 53,500 53,500 0.0% 53,500
** Total Expenditures 49,241 52,218 53,500 53,500 0.0% 53,500
SIGNIFICANT CHANGES DESCRIPTION OF CHANGE
2017
2018