1993-12-09 ** AGENDA **
BUDGET HEARING
DECEMBER 9, 1993 - 7:30 PM
1. Pledge of Allegiance
2. PUBI,IC HEARING:. 1994 Proposed Budget
3. Other Business
4. Adjournment
Notice Of
Proposed Property Taxes
Th- Mound city council will hold a p. ubllc hea. rin.g on !t.s b.u. dget
". ....... ; --~ .... e,-~ taxes it ts nroposlne to couect to pay
ana on me amount .u, paul, · ,.~ . - .
for the costs of services the city will provide in 199~.
The discussion will describe the increases or decreases of the total
bud et, including employee salaries and benefits and the costs of
consg'ultants and other independent contractors for the prior year,
current year, and the proposed budget year.
Attend the Public Hearing
AIf~ M,mnd residents are Invited to attend th.e i~ub]ic.hear, lng
o 'the"~:l~t~ council to_ express their opinions on thebuaget ana on the
proposedamount of property taxes on:
Thursday, December 9, 1993, at 7:30 p.m.
Mound City Hall
5341 Maywood Road
Mound, MN. 55364
League of Minnesota Cities
3490 Lexington Avenue North
St,. Paul, MN .55126
(612) 490-5600
MEMORANDUM
TO:
FROM:
City Clerks and Managers
J~xmecMiu'~l;~ l~e~tor/0~ ~
NOV 2 g 1993
DATE: November 24, 1993
RE: Potential 1994 state aid cuts
Although the November 23 state budget forecast projected a $414 million surplus for the state's
general fund, the Local Government Trust Fund did not fare as well. In fact, the new forecast projects
that the LGTF will face a $44.3 million shortfall by the end of the biennium. Under current law, local
government aid and homestead and agricultural credit aid payments scheduled for July and December
of 1994 will be cut if the LGTF deficit is realized.
According to State Revenue Commissioner Morrie Anderson, any necessary cuts will not be
based on the November 1993 forecast. The final determination for cuts will be based on the March
1994 state budget forecast and on any legislative actions that might modi~ the status of the LGTF. He
also specified that these potential cuts will not affect the December 1993 aid distributions.
The LGTF shortfall is due to two developments. First, the expectations for sales tax revenue
growth for the current biennium have been substantially lowered. The second, and more significant
development is related to recent legislative actions. Beginning this biennium, the legislature added the
property tax targeting program and the homeowner's circuit breaker to the LGTF. These transfers will
cost the LGTF at least $126 million, which will significantly reduce the money available for city
programs. At the same time, these transfers have effectively added at least $126 milhon to the state's
general fund surplus. Although cities generally agreed to live with the fluctuations in the LGTF, we
have strongly opposed legislative actions that have increased the number of non-city programs funded
by the LGTF.
According to our best estimates, the $44.3 million LGTF shortfall would result in 1994 aid
reductions equal to approximately 2 percent of each city's 1993 certified levy plus 1993 LGA and 1993
taconite aid, for taconite cities. Therefore, do not use the 1994 certified levy to estimate the impact of
these cuts. Any reduction could not exceed the amount of LGA and HACA your city is scheduled to
receive in 1994.
The current LGTF forecast does not paint an optimistic picture for the remainder of the
biennium. We encourage you to consider the impact of potential cuts before you set your final 1994
levies and discuss this issue with your taxpayers at your truth in taxation hearing. If you have any
questions, please contact Gary Carlson at the League offices.
1994
PROPOSED
BUDGET
CITY OF MOUND
5341 MAYWOOD ROAD
MOUND, MINNESOTA 55364
1994 BUDGET
Mayor
Councilmembers
I,EGISLATIVE BODY
Skip Johnson
Andrea Ahrens
Liz Jensen
Phyllis Jessen
Ken Smith
city Manager
city Attorney
city Clerk
Finance Director
Police Chief
city Engineer
city Planner
Building official
Park Director
Water & Sewer Superintendent
Fire chief
Liquor Store Manager
ADMINISTRATIVE STAFF
Edward J. Shukle, Jr.
Curt Pearson
Fran Clark
Gino Businaro
Len Harrell
John Cameron
(McCombs Frank Roos)
Mark Koegler
(Hoisington, Koegler Group, Inc.)
Jon Sutherland
Jim Fackler
Greg skinner
Don Bryce
Joel Krumm
TABLE OF CONTENTS
BUDGET MESSAGE
CAPITAL OUTLAY
DEBT SERVICE
GENERAL FUND REVENUE
GENERAL FUND - SUMMARY OF REVENUE & EXPENDITURES
TAX LEVY RECAP
GENERAL FUND EXPENDITURES:
CITY COUNCIL
PROMOTIONS
CABLE T.V.
CITY MANAGER/CITY CLERK
ELECTIONS
ASSESSING
FINANCE
COMPUTER
LEGAL
POLICE
EMERGENCY PREPAREDNESS
PLANNING & INSPECTIONS
STREET
SHOP & STORES
CITY PROPERTY & BUILDINGS
PARKS
RECREATION
CONTINGENCY
i - xvi
1 - 2
3
4 - 6
7 - 8
9
10
11
12
13 - 14
15
16
17
18
19
20 - 21
22
23 - 24
25 - 26
27
28
29 - 30
31
32
AREA FIRE SERVICE FUND:
FIRE CONTRACT MATERIAL
CAPITAL IMPROVEMENT FUND 30
CAPITAL PROJECTS FUND 60
RECYCLING FUND
ENTERPRISE FUNDS:
LIQUOR FUND
WATER FUND
SEWER FUND
CEMETERY FUND
DOCKS FUND
PENSION FUND
33 - 39
40
41
42
43 - 45
46 - 49
50 - 53
54
55
56
September 14, 1993
Mayor and Members of the city Council
city of Mound
Mound, Minnesota 55364
Mayor and City Councilmembers:
Presented herein is the Proposed 1994 Operating Budget for the
city's General Fund, Fire Service Fund, Enterprise Funds (Liquor,
Water, Sewer, and Recycling Fund), Cemetery, Pension Fund, and Dock
Fund.
The review and adoption of a budget for the coming year is the
single most important function that a City Councilmember can
perform, as it sets the direction for the city for the coming
twelve months. I ask that you read the "Budget Message" thoroughly
and carefully before delving into the budget pages themselves, and
then refer back to the message from time to time as you are
reviewing the budget document.
As you know, the City of Mound is required to follow Truth in
Taxation, a law passed by the State Legislature. The enclosed
budget is a preliminary budget which includes a proposed levy.
The preliminary budget and proposed levy must be adopted and
certified to the Hennepin County Auditor by September 15, 1993.
The presentation of the 1994 Proposed Budget and Levy will be made
at the regular City Council Meeting of September 14, 1993. Between
November 29 and December 20 we must hold two public hearings on the
budget and levy. We must schedule two public hearing dates during
'that time period. These hearings will allow you and the public to
further analyze the proposed budget and levy.
The final budget and levy must be certified on or before December
28, 1993.
The final levy certified by the City may be less than the proposed
amount, but may not exceed the amount of this proposed levy.
Proposed budget amounts are not restricted in the same way. The
law requires that a final budget also be adopted during the
official public "truth in taxation" hearing, but that amount may be
higher or lower than the amount the city originally proposed as its
budget in September, and it will remain flexible throughout the
year.
At the official public hearings, you are giving the public the
opportunity to offer any input they may have into the proposed
budget. The notice that each taxpayer receives from Hennepin
County will stimulate any input the public wishes to provide.
At the September 14, 1993, regular Council Meeting, I will present
the proposed budget in a highlighted form. I will then ask that
you take the proposed budget under advisement and bring it back to
the public hearings that will be held later this year. At that
time, the Department Heads will be present to answer questions.
I am suggesting that a public hearing be held on Tuesday, November
30, 1993, at 7:30 P.M. A reconvened public hearing date should be
set for Tuesday, December 14, 1993, at 7:30 P.M. The City Council
must adopt a final levy and budget at the second hearing.
Please remember that although the public hearings to adopt the
final levy and final budget are to be held in December, the
preliminary levy and preliminary budqet must be adopted at the
September 14, 1993, Regular Council Meeting. A resolution to that
effect accompanies this budget document.
1993 R ~'VZ l~'~
The following are what I would consider to be the major items
of interest that took place during 1993:
Approval of CDBG Year XIX program which includes: Senior
citizen Counseling Program, Senior citizen Operations,
Rehabilitation of Private Property, Westonka Community
Action Network, Westonka Intervention and Economic
Development for Downtown Mound.
Implementation of the annual sealcoat program.
Continued written monthly reports from each department
head which discusses the activities of the departments.
Also, the Finance Director continues to provide a monthly
financial report summarizing the revenues and
expenditures for each department.
Building Permits totaled 195 for the period January 1,
1993, through July 31, 1993, at a total value of
$2,490,406.
Continued monthly staff meetings for department heads.
Each meeting has a set agenda and provides the
opportunity for all to provide input, ask questions, etc.
Department heads follow-up these meetings with their own
department meetings.
Continued the performance evaluation program for all
employees. Under this program, each full-time employee
was required to undergo an evaluation. Department heads
evaluated their subordinates while I directly evaluated
the department heads.
Continued the use of annual reports prepared by
department heads which describe the department's
activities for the year. The annual report was given in
both oral and written form.
8. Celebrated Mound city Days, June 18-20.
9. Continued the publication of City Contact.
10.
Continued weekly curbside recycling with Knutson Services
of Rosemount, MN. Pickup of glass, cans and corrugated
cardboard continues. In addition, catalogs, magazines
and certain glossy materials are now being collected.
11.
Continued "Recyclotto" offering Westonka Dollars as an
incentive to encourage residents to recycle. Since the
Recyclotto started, we have awarded $7,100.00 in Westonka
Dollars.
iii
12. Received the Government Finance officers Association's
highest award in financial reporting for its
comprehensive annual financial report prepared by John
Norman, Finance Director for the third year in a row.
13. Continued litigation and condemnation proceedings with
Dakota Rail, Inc. regarding the purchase, in conjunction
with the Central Business District (CBD), parking areas
in downtown Mound.
14. Continued with the Mound visions Project for downtown
Mound.
15. Continued ,'Adopt a Green Space" program.
16. Held the annual Board of Review meeting. Thirteen cases
were heard and acted upon by the Council.
17. Continued participation in the Southwest Metro Drug Task
Force.
18. conducted a Spring Clean-Up in April at the Lost Lake
site. There was a total 3,613 cars. The following is the
19.
20.
21.
22.
breakdown of items:
Appliances
Tires
Goodwill
TV's, Stereos
Scrap Metal
Batteries (Car)
Carpet
Batteries (Household)
Mattress & Furniture
Phone Books
TOTAL
21.83 tons
27.31 tons
18.81 tons
8.77 tons
79.69 tons
7.00 tons
1227 square yards
.15 ton
36.71 tons
2.00 tons
202.27 tons, plus carpet
Directed staff to proceed with a fall clean-up program
similar to the project that was held in April.
Held a meeting with area realtors and other interested
parties concerning the Commons Dock Program. Purpose of
the meeting was to better inform realtors as to the
operation of the docks program and to provide further
education and information to realtors so they can present
data accurately to potential buyers of real estate in the
city of Mound.
Assisted with the annual Around Mound Run/Walk held in
June. Police officers and Reserves directed traffic,
parks employees hauled trash away, etc. It was another
successful event for our community.
city Council approved a Shoreland Management Ordinance.
23.
24.
25.
27.
city Council approved a Rental Housing Ordinance.
City Council approved an amended zoning Ordinance.
city Council approved a resolution directing the staff to
explore, with the city of Minnetrista, the feasibility of
sharing a public works outdoor storage area at the
existing city of Minnetrista storage area located to the
rear of the city of Minnetrista City Hall and Public
Works Building. If feasible, the material currently
located at Lost Lake will be relocated to the Minnetrista
site and would resolve a long standing problem for the
city of Mound.
26. city Council directed the removal of four mid-block
crosswalks in the downtown area.
Issued water and sewer revenue bonds in the amount of
$1,350,000 to finance the following improvements:
a. New water meter reading system;
b. Repainting of water tower on Evergreen Road;
c. Water main improvements;
d. Upgrading of lift stations.
28. Refinanced the debt on the 1988 General Obligation Bonds
- Public Works Building.
29. Amended dock ordinance and approved a commons dock/
public land review process for staff to deal with private
structures on public lands.
30. Refinanced Tax Increment Financing Bonds of 1985 to save
money in interest costs over the life of the bond
issue.
31. Approved a resolution to participate in a Lake Minnetonka
Area Cooperation/Collaboration Study utilizing the
Metropolitan Council for technical assistance. The
purpose of the study is to analyze ways in which lake
area cities can cooperate and share in the delivery of
municipal services.
32. city Council accepted staff recommendation to hire a
part-time Community Service officer to assist in the
enforcement of the City's nuisance ordinance in a effort
to clean-up and beautify the City.
33. city of Mound, along with the U.S. Fish & Wildlife
service and the U.S. Post office, sponsored a celebration
July 1 to honor Bruce Miller, Mound resident as the
winning artist for the 1993-94 Federal Duck Stamp
Program. A day long event was held at the Harold J. Pond
Arena to congratulate Miller on this prestigious award.
34.
35.
36.
37.
38.
The event not only recognized Miller's achievements but
also gave the city of Mound an opportunity to "show its
colors" as well.
Directed the city's Consultant Planner to conduct a
preliminary feasibility report on using tax increment
financing for the redevelopment of the Community Services
Center property. Results indicated that a grocery store,
bank and municipal liquor store were feasible if certain
events took place, i.e., school district willingness to
sell property at a reasonable price, grocer willing to
pay a certain amount in taxes, etc. School district
conducted a survey on a possible facilities referendum
that included removal of the Community Service Center and
the construction of a new center. Respondents indicated
a 63% against reaction which told the school district
that this idea should be removed from the proposed
referendum.
Approved a new Flood Plain Ordinance per DNR regulations.
Joined the West Hennepin Human Services Planning Board
(WHHSP) on one year trial basis.
Called for redemption of outstanding bonds of the 1979
and 1982 General Obligation Improvement Bonds. This
redemption of bonds allows the city Council to transfer
any surplus funds to the Capital Improvement Fund.
Published the 1992 Comprehensive Annual Financial Report
for the Year Ended December 31, 1992. The CPA Firm of
Abdo Abdo and Eick audited the report and issued an
unqualified opinion on it.
vi
PERSONNEL
me
1993 brought some personnel changes to the City of Mound:
Gino Businaro, who actually began work in November 1992,
replaced John Norman as Finance Director.
Geno Hoff, who had been employed for over thirty years with
the city Street Department, retired on December 31, 1992. His
position was not replaced. Duties were assumed by Greg
Skinner and Jim Fackler.
vii
' , .... 1 11 t · I,, t ,,t
COMMENTS ON PROPOSED 1994 BUDGET
INTRODUCTION
The City of Mound operates under ,'Optional Plan B" as defined in
the State of Minnesota Statutes. Optional Plan B is known as the
council-manager plan. Under this plan, as specified in the
Statutes, "the council shall exercise the legislative power of the
city and determine all matters of policy. The city manager shall
be the head of the administrative branch of the city government and
shall be responsible to the council for the proper administration
of all affairs relating to the city". The Council is composed of
five members, including the mayor, who is chairperson. The city
manager is appointed by the council.
GENERAL FUND
REVENUES
The General Fund accounts for all the revenues and expenditures
necessary to provide for basic governmental activities of the City,
such as general government administration, police, planning and
zoning, public works and parks and recreation.
The proposed revenues total $2,376,340. This total is equal to
$40,850 or 1.8% more than what was budgeted for 1993. The greatest
share of the revenues is generated through general property taxes
and local government aid.
The 1992 Minnesota Legislature repealed the levy limitation law and
cities no longer have to "limit" their levies based upon what the
Legislature deems appropriate, cities can now levy what they
believe is appropriate, resulting in direct accountability to the
citizenry.
Therefore, based upon the expenditures that are proposed for 1994
the tax levy being proposed is $1,783,620. This amount is $48,819
more than the 1993 levy or a 2.8% increase from 1993. The net levy
(Total levy less Homestead and Agricultural Credit Aid HACA and
Fiscal Disparity Aid) is $1,070,742 or 3.10% increase from 1993.
EXPENDITURES
The proposed expenditures for 1994 are $2,366,950.
$9,390 less that the total revenues.
This amount is
We have critically analyzed our operating budget. We have been
viii
very careful to try to "hold the line" on expenditures. We
recognize that we continue to be in difficult times; reliance upon
the State for aids to relieve local property taxes continues to be
an issue that causes increased friction between local units of
governments and the State of Minnesota.
In preparing the 1994 Budget, we have recognized that we cannot
increase the tax levy significantly even though levy limits have
been removed. We have been realistic in what we are proposing to
spend and have, therefore, kept the levy increase to a minimum.
We have scrutinized capital outlay and line item requests to
reflect the financial times we are in. Expenditures have increased
1.78% over the 1993 approved budget expenditures. This is equal to
$41,170. If the city Council desires further spending cuts, the
only area that could be considered is personnel. Please note that
staffing changes have been implemented as stated under the "1993
Review". These changes have reduced costs of municipal service
delivery. Further personnel cuts will severely impact how services
are delivered. We have not suggested any further changes in
personnel at this time.
The capital outlay proposed for 1994 is listed on pages 1 & 2.
Please note that there is a breakdown on what items are to be paid
for by the General Fund and what items are to be paid for by other
funds. Please note that we have utilized the Liquor Fund and
Capital Improvement Fund for some of the proposed capital outlay
items. In some cases, we have proposed a one time purchase out of
a specific Fund where in others, we have ,'borrowed" from the
Capital Improvement Fund and propose to make payments back to the
Fund through the Liquor Fund. This approach has placed less of a
burden on the General Fund whereby the tax levy does not increase
dramatically.
SPECIAL REVENUE FUNDS
Special Revenue funds are used to account for certain tax levies
and other earmarked revenues.
Cemetery Fund - This fund is used to account for revenue received
from the sale of lots and expenditures for care and maintenance of
the city owned cemetery. For 1994, in order to balance the fund,
we have proposed $100 increase in the adult plots for residents and
non-residents. Currently, the resident fee is $200 per plot and
the non-resident fee is $400. Under the proposed budget, the
resident fee would be $300 and the non-resident would be $500. Ail
other charges would remain the same, i.e. baby plots and burials,
etc.
ix
Pension Fund - Due to early retirements that occurred during 1993,
there are no longer any monies in this fund. Severance benefits
will be charged against appropriate fund balances as employees
terminate employment or retire.
Area Fire Service Fund - This fund was established in 1982 to
account for all the operating expenditures of the Mound Volunteer
Fire Department. The Department provides fire services to five
surrounding communities. The charges to those communities are
received by this fund.
Capital outlay includes the following:
1. office Equipment and furnishings.
2. New Tanker/Pumper
office equipment and furnishings represents some basic items that
are in need of replacement, i.e., copy machine, tables, chairs,
VCR, slide projector, etc.
The new tanker/pumper represents replacement of Mack Engine #12 and
the old tanker that the department has had for many years.
Estimated cost is $250,000. As you recall, we have been setting
aside monies in the fire truck repair account since 1991.
Originally, we were going to set money aside for an addition to the
fire station. That project was ,,shelved" due to higher than
expected costs and the 1991 budget allocation of $40,500 was
shifted to the fire truck repair account to use toward refurbishing
Mack Engine $12. In the 1992 budget, we set aside $30,000 for fire
truck repair and again in 1993, we budgeted $30,000 in that
account.
The Fire chief has now indicated that it would make more sense to
spend money on a new pumper rather than spend it on refurbishing
the unit we have. In addition, he has stated that there is a need
to replace the old tanker and rather than to buy two separate
units, combine the tanker and pumper into one vehicle. Estimated
cost is $250,000.
Therefore, in 1994, the Fire Department will purchase a
Tanker/Pumper for an estimated amount of $250,000. The City of
Mound will advance $120,000 to be paid back at 5% interest per year
for five years. The balance of the $130,000 will come from the
cash in this fund.
We have again reviewed the annual increase for the Fire Relief
Association. From 1982 until 1990, we have been collecting a 10%
annual increase for this purpose. In the 1991 budget, we reduced
the annual increase to 4%. In the 1992 budget, we again included
a 4% increase. For 1993, a 7% increase for the fire pension
contribution was approved. For 1994, we are proposing a 4%
increase in the contribution. Currently, the pension benefit is at
$425 per month.
Staff annually meets with the Fire Pension Board regarding the
cities' contribution to the pension program. We indicate that we
want to be able to provide a fair and equitable pension benefit to
our fire fighters and to maintain an incentive to attract new
candidates to the fire department. However, we also emphasize that
all of the cities in the fire service area are striving to hold the
costs of government down and that we must be realistic with each
other as we prepare our budgets.
Dock Fund - This fund is used to account for revenue received from
the rental of commons docks and expenditures for care and
maintenance of the City owned dock sites. Separating these monies
from the General Fund gives a much clearer representation of what
it costs to administer and maintain the docks program.
In 1987, an extensive Dock maintenance program was begun. We
budgeted monies for rip-rapping Commons shoreline and set aside
monies for a dredging project to preserve Commons Dock sites. In
addition, we purchased our own heavy equipment to accomplish
rip-rapping utilizing our park maintenance personnel.
In the 1988 Budget, the Dock Program was separated from the General
Fund and a special revenue fund was created. As a result, we are
better able to monitor the costs of our docks program.
After expenditures were separated from the General Fund and
analyzed in relationship to revenues, it became obvious that fees
needed to be increased.
city Staff developed a five year projection of revenues and
expenses for the docks program which indicated that if fees were
held constant, the General Fund would continue to subsidize the
docks program, city Staff presented recommendations to the Park
Commission to increase all dock fees over the next five years aimed
at making the program self-sustaining. The recommended increases
were based upon a progressive maintenance schedule which would
allow for preservation of the Commons while keeping fees within
reason.
Although the Park Commission did not agree with adopting the entire
five year plan at once, they have recommended that fees be analyzed
annually.
For 1994, the Parks and Open Space Commission has recommended no
dock fee increases. The fees that are currently charged will
adequately support the self-sustaining program currently in place.
It should be noted that any increase place upon the City by the
LMCD for the dock sites would be passed along to the dock site
holder.
Although the fund balance may seem to be high, costs to remove
certain private structures from public lands and other related
x1
costs could reduce the fund balance significantly. In addition, we
currently do not charge any administrative, legal or other related
costs to that fund for such things as the Park Director's, Building
official's, or Building official's Secretary's time. All legal
costs in the lawsuits involving private structures on public lands
have been charged against the General Fund. If such charges are
put against the Dock Fund, the fund balance would decrease even
further which may result in fee increases at a later date.
In summary, Commons dock property belongs to the City of Mound but
is primarily used by persons who desire to boat on Lake Minnetonka
and want to have a site to locate their watercraft every boating
season. City owned shoreline on such a large lake is unique. To
be able to provide dock space for residents of Mound is also unique
and can be considered a privilege. It is an opportunity to have a
boat on lakeshore which is very valuable. We will continue to
monitor the fees of the docks program to make sure that the program
is a self-sustaining one.
Capital Projects Fund - The Capital Projects Fund is proposed to be
used for Capital Outlay in the Police Department. This amount is
proposed at $37,500.
The Capital Projects Fund is not to be confused with the capita%
Improvements Debt Service Fund.
In 1988, the city Council created this fund, by resolution, for the
purpose of using its monies for capital improvements. It was
originally called the 1981 Street Improvement Fund (Municipal State
Aid or MSA Bond Fund).
Capital Improvement Fund - This fund is better known as "Fund 30".
It is the fund that we have been using to pay for major capital
projects, i.e., city Hall Addition and Remodeling, Mound Bay Park
Depot Deck, CBD Lot acquisition, Public Works storage issue, etc.
This fund has been a major "safety valve" for significant
expenditures that we would have not been able to make or would have
looked at issuing debt to finance activities.
We are proposing to continue to utilize this fund for the continued
pursuit of the CBD lot acquisition, Public Works stOrage issue,
purchase of a new pumper/tanker in the Fire Department mentioned
earlier and purchase of capital outlay for the Parks Department
which will be paid back through the Liquor Fund.
Park Dedication Fund - This fund was established several years ago
from fees collected for park dedication when land was subdivided
for residential use. This fund has not been tapped for any
expenditures since its creation. There is approximately $15,000
currently in this fund.
xii
ENTERPRISE FUND~
Enterprise funds are used to account for the financing of services
to the general public in which all or most of the revenues are
generated from user charges.
Liquor Fund - This fund is used to account for the operations of
the City owned off-sale liquor operation. Profits from the Liquor
Store operation have been used, primarily, for the sealcoating of
city streets. We have also used net income to pay back the Capital
Improvement Fund for major purchases in the Street Department and
Park Department.
For 1994, we are proposing the use of $66,000 from the Liquor Fund
for the sealcoating program. In addition, some of the Capital
Outlay proposed for the Park Department, is to be paid from the
Liquor Fund back to the Capital Improvement Fund at a total
estimated cost of $43,850.
Major expenditures in the Liquor Fund are reflected in the building
rent and 100% of the cost of the annual sealcoat project. On page
45 gross sales are estimated at $1,300,000 with the cost of goods
sold at $980,000 resulting in an estimated gross profit of
$320,000. Net income (gross sales minus cost of goods sold, minus
operating expenses), is estimated at $129,160.
Water Utility Fund - This fund is used to account for the operation
of the city owned water system. Although this is a service that
the City provides, the service is paid for through the charges it
makes to the customers utilizing this service. In other words, the
water utility, an enterprise fund, relies on its rates to cover the
costs of providing the service. The water utility is a business
just as the Liquor Store and the sewer utility are businesses.
The Water Fund has a projected net income for 1993 of $1,810. For
1994, we are projecting a $10,990 net loss.
Earlier this year, the city Council approved a $1,350,000 bond
issue for improvements to the water and sewer systems. For water,
this involved, repainting of the Evergreen Road water tower, and
watermain improvements. In conjunction with this debt issue, the
City Council approved a 5% increase in the water rates for each of
the next four years to cover the costs associated with the bond
issue. Water rates have not increased since January 1, 1988, and
are currently at $1.00/thousand gallons. Effective January 1,
1994, the rate would go to $1.05/thousand gallons. The City
Council's action to issue the debt committed the City to this rate
increase of 5% for the next four years.
xiii
Sewer Utility Fund - This fund is used to account for the operation
of the sewer collection system. This utility, too, is a service
that the city provides in conjunction with the Metropolitan Waste
Control Commission (MWCC). The service is paid for through the
charges it makes to the customers utilizing the service. It, too,
relies on its rates to cover the costs of providing the service.
The sewer utility is a business just as the Liquor Store and water
utility are businesses.
The Sewer Fund is projected to have a net loss of $55,350 in 1993.
In 1994, the estimated net loss is $137,280. The cash balance for
1993 is projected to be $580,000 compared to the actual cash
balance of $607,227 in 1992. We are projecting a cash balance of
$450,000 in 1994.
Please remember that the expenses for the Sewer Fund have increased
since 1987, mainly due to the charges from the Metropolitan Waste
Control Commission (MWCC). In past years, the MWCC charges have
been offset by credits for payment when MWCC took over the sewage
system from the city. These credits ended in 1991. In 1992, the
City increased the sewer rates 10% to help offset expenditures and
brought the rates more in line with sewer rates in surrounding
communities.
We are investigating the feasibility of a more aggressive
enforcement policy to deal with sump pump connections to the
sanitary sewer system that cause increased flow to the City's
system thereby increasing the charges to the MWCC. A number of
communities have instituted monetary penalties to obtain
compliance. We will be proposing a program to you in the near
future for your consideration.
As mentioned above, the bond issue of $1,350,000 approved earlier
this year included monies to upgrade the remaining lift stations.
A 5% rate increase for each of the next four years was also
approved as part of the debt issue to cover the costs associated
with the new debt.
The last increase in the sewer rate was January 1, 1992. The
current rate is $28.00 up to 10,000 gallons of water used. Over
10,000 gallons, there is an additional $1.75/thousand gallons of
water used. The water used is based on the winter quarter reading
of the water meter.
Effective January 1, 1994, the rate will be $29.40 up to 10,000
gallons of water used. Over 10,000 gallons, the rate will be
$1.84/thousand gallons.
Recycling Fund - The Recycling budget had always been included as
part of the General Fund Budget. This is due to the fact that we
have provided this service at no direct charge to the resident. In
other words, the City share had always been paid for out of general
tax revenues. Hennepin County has reimbursed us for a large share
xiv
of the expenses. In 1993, we were paid $1.75 per household. The
same practice will continue in 1994. We will continue to charge
our recycling fees for the purpose of assuring that monies will be
available in case of a gradual withdrawal and possible elimination
of funds coming back from Hennepin County. We are also planning on
Spring and Fall Clean-Ups in 1994.
We are proposing to continue with the Recyclotto program which has
assisted us in obtaining increased participation in our recycling
program. The current contract with Knutson Services, Inc. will
continue until 12/31/94. We will be looking at Knutson's
performance during 1994 in anticipation of renewing the contract or
bidding the program out.
CONCLUSION
I have reviewed with you the major points contained in the 1994
Proposed Budget for the City of Mound. The 1994 Budget reflects
expenditures that consider the economic times of today while still
providing the same level of services the citizens have come to
expect.
I believe the 1994 Budget is a realistic financial plan for the
coming year. The budget is a tool to guide the City through the
year. Economic conditions of today require us to be fiscally
responsible. The proposed 1994 budget will certainly assist us in
continuing good financial management.
x¥
~CKNOWLED~MENT~
I would like to thank the following with regard to their assistance
in the preparation of the 1994 Budget:
- Gino Businaro, Finance Director
- Fran Clark, city Clerk
- Jon Sutherland, Building official
- Jim Fackler, Parks Director
- Greg Skinner, Water & Sewer Superintendent
- Len Harrell, Police Chief
- Don Bryce, Fire Chief
- Joel Krumm, Liquor Store Manager
- Linda Strong, Secretary - Receptionist
Finally, I would like to thank you, Mayor and City Council, for the
time you spend in considering, reviewing, and discussing this
Budget. It is the Budget for the coming year. Consequently, I
hope you will feel free to offer comments or suggestions based upon
your feelings and priorities once you have received this budget
document.
/~a~pectfully submitted,
Edward ~. Shukle, J ·
City Manager
ES:fc
xvi
1994 PROPOSED CAPITAL OUTLAY - ALL FUNDS
DEPARTMENT
ELECTIONS
COMPUTER
CITY PROPERTY/
BUILDINGS
PARKS
FUND ITEM
GENERAL
GENERAL
GENERAL
GENERAL
HANDICAPPED VOTING BOOTHS
PRINTER
XEROX & MAIL MACHINE LEASES
BASKETBALL EQUIPMENT - TYRONE
PARK
POWER SPRAYER
BEACH BUOYS
TOTAL GENERAL FUND
1350
8O0
7500
1570
1280
1950
14450
POLICE
CAPITAL POLICE VEHICLES
PROJ. FUND IN-CAR CAMERA SYSTEMS
RADAR
TOTAL CAPITAL PROJECT FUND
26000
9000
2500
37500
5250
5250
FIRE
AREA FIRE
SERVICE
OFFICE EQUIPMENT & FURNISHINGS
TOTAL AREA FIRE SERVICE FUND
WATER
WATER
VEHICLE
PLOW
WATER TOWER REPAINTING -
EVERGREEN ROAD
WATER MAIN IMPROVEMENTS
TOTAL WATER FUND
19170
2150
200000
223000
444320
SEWER
SEWER
VEHICLE
UTILITY BOX
RODDER - TRANSFER
UPGRADE OF LIFT STATIONS
TOTAL SEWER FUND
19300
9980
1000
51%720
550000
20000
20000
DOCKS
DOCKS
RIP RAPPING/DREDGING
TOTAL DOCK FUND
-1-
t. ,,,1 11 t I t, t ,t
1994 PROPOSED CAPITAL OUTLAY - ALL FUNDS
FIRE
PARKS
CAP. IMPRO.
FUND
CAP. IMPRO.
FUND
CAP. IMPRO.
FUND
CAP. IMPRO.
FUND
CAP. IMPRO.
FUND
CBD LOT ACQUISITION
PUBLIC WORKS STORAGE
FIRE REPAIRS/PURCHASE OF
NEW TANKER
FIRE VEHICLE (PUMPER/TANKER)
3/4 TON PICK-UP W/4 X 4 PLOW
PLAY STRUCTURE -
MOUND BAY PARK
TOTAL CAPITAL IMPROVEMENT FUND
50000
lO0OO0
15030
120000
24250
19600
328880
CAPITAL OUTLAY SUMMARY
GENERAL FUND
CAPITAL PROJECTS FUND
AREA FIRE SERVICE FUND
WATER FUND
SEWER FUND
DOCK FUND
CAPITAL IMPROVEMENT FUND
TOTAL CAPITAL OUTLAY
14450
37500
5250
444320
550000
20000
328880
1400400
-2-
Ol ol
-3-
GENERAL FUND
REVENUE
GENERAL PROPERTY TAXES
CURRENT AD VALOREM TAXES
DELINQ. AD VALOREM TAXES
PENALTIES & INTEREST
FORFEIT TAX SALE APPORT.
TAXES
INTERGOVERNMENTAL REVENUE
EMERGENCY PREPAREDNESS
LOCAL GOVERNMENT AID
HACA AID
STATE AID FOR STREETS
POLICE PENSION AID
GRANTS FROM OTHER GOVT. UNIT
INTERGOVERNMENTAL REVENUE
LICENSES
LIQUOR LICENSES
BEER LICENSES
GARBAGE LICENSES
ENTERTAINMENT LICENSES
MISC. BUSINESS LICENSES
MISC. BUSINESS PERMITS
CIGARETTE LICENSES
LICENSES
NON-BUSINESS LICENSES & PERMITS
DOG LICENSES
BUILDING PERMITS
PLUMBING PERMITS
EXCAVATION PERMITS
HEATING PERMITS
MISC. NON-BUS. LICENSES
MOVING PERMITS
FIRE PERMITS
NON-BUS. LIC. & PERMITS
1991 1992 1993 1994
ACTUAL ACTUAL APPROVED PROPOSED
1097089 1132395 1167590 1206780
22656 22287 20000 10000
8866 12404 10000 5000
20972 11983 20000 10000
1149583 1179069 1217590 1231780
4596 4000 4000 5000
284522 299694 284500 294960
364033 404777 445000 465000
33000 55234 52000 55000
60516 59468 65000 60000
8619 4386 10000 5000
755286 827559 860500
884960
1000 1000 1000 7000
740 770 740 500
483 500 500 500
250 480 250 600
200 225 200 200
355 500 400 500
168 144 170 150
3196 3619 3260 9450
1534 4047 2000 2500
54393 67673 55000 50000
7147 2166 7000 2000
4786 5172 2000 2000
1805 2451 2000 2000
1080 1695 1000 1000
70 70 200 150
40 230 300 200
70855 83504 69500 59850
-4-
GEN EI~kL FUND
REVENUE
GENERAL GOVT. CHARGES
FRANCHISE FEE - CABLE T.V.
PLANNING COMM. APPL.
ZONING CHARGES
SALES OF MAPS, ETC.
ASSESSMENT SEARCHES
MISC. SERVICE CHARGES
DOG PICK-UP CHARGES
GENERAL GOVT. CHARGES
OTHER REVENUE
ACCIDENT REPORTS
SURCHARGES
COURT FINES
INTEREST
RENT (DEPOT)
NEW ASSESSMENTS
INTEREST ON ASSESSMENTS
SALE OF PROP. & EQUIPMENT
MISCELLANEOUS
OTHER REVENUE
INTERFUND TRANSFERS
TRANS. FROM OTHER FUNDS
TOTAL TRANSFERS
TOTAL REVENUE
1991
ACTUAL
1992 1993 1994
ACTUAL APPROVED PROPOSED
34360 35205 38000 38000
5055 6503 5000 5000
72 190 250 200
592 377 300 500
790 1470 1200 500
1194 1737 1000 1000
3095 2176 3000 3200
45158 47658
48750 48400
952 1240
150 153
64642 64763
12709 17867
1236 2669
990 257
840 783
13600 5993
0 2166
95119 95891
1000 1000
100 100
65000 65000
10000 10000
1800 2000
0 200
800 800
4000 7000
0 0
82700 86100
16766 16466 12390
29950 30350 40800
46716 46816 53190
15000
40800
55800
2165913
2284116 2335490
2376340
BREAKDOWN BY PERCENTAGE
GENERAL PROPERTY TAXES
INTERGOVERNMENTAL REVENUE
LICENSES
NON-BUSINESS LICENSES & PERMITS
GENERAL GOVERNMENT CHARGES
OTHER REVENUE
TRANSFERS
53.08% 51.62% 52.13% 51.84%
34.87% 36.23% 36.84% 37.24%
0.15% 0.16% 0.14% 0.40%
3.27% 3.66% 2.98% 2.52%
2.08% 2.09% 2.09% 2.04%
4.39% 4.20% 3.54% 3.62%
2.16% 2.05% 2.28% 2.35%
TOTAL
100.00% 100.00% 100.00%
100.00%
-5-
CITY OF MOUND
GENERAL FUND REVENUES
Property Tax (51.8%)
Intergevemmental Revenue (37.2%)
Other (3.6%)
Transfers from Other (2.3%)
Charges for Services (2.0%)
Licenses (2.9%)
Note: 1994 PROPOSED
GENERAL FUND
SUMMARY OF REVENUES AND EXPENDITURES
REVENUE
GENERAL PROPERTY TAXES
INTERGOVERNMENTAL REVENUE
LICENSES
NON-BUSINESS LICENSES &
PERMITS
GENERAL GOVT. CHARGES
OTHER REVENUE
INTERFUND TRANSFERS
TOTAL
EXPENDITURES
CITY COUNCIL
PROMOTIONS
CABLE T · V.
CITY MANAGER/CLERK
ELECTIONS & REGISTRATION
ASSESSING
FINANCE
COMPUTER
LEGAL
POLICE
EMERGENCY PREPAREDNESS
PLANNING & INSPECTION
STREET
SHOP & STORE
CITY PROPERTY & BLDGS.
PARKS
RECREATION
CONTINGENCIES
TRANSFERS
FUND
FUND
TOTAL EXPENDITURES
INCREASE (DECREASE)
BALANCE, JANUARY 1
BALANCE, DECEMBER 31
1991 1992 1993 1993
ACTUAL ACTUAL APPROVED PROJECTED
1994
PROPOSED
1149583 1179069 1217590 1158484 1231780
755285 827559 860500 866380 884960
3196 3619 3260 9785 9450
70855 83504 69500 58250 59850
45158 47658 48750 48100 48400
95119 95891 82700 82400 86100
46716 46816 53190 53190 55800
2165912 2284116 2335490 2276589
2376340
59615 61530 57500 57500 63130
0 0 2000 2000 2000
460 1045 1380 1380 1380
160060 169025 170380 170380 180330
324 9282 2140 2140 11320
44200 45648 46550 47000 48350
160586 134274 145900 145900 151080
27703 28362 24000 24000 24200
72023 66434 79000 84000 81500
726458 775280 779200 779200 795240
2406 2098 4000 4000 5400
124507 151571 138440 138440 157850
411718 408126 406750 386750 397520
48435 13156 17100 12100 0
101971 97595 97160 97160 102860
124471 125269 174340 174340 136620
29866 28253 33100 33100 33930
13432 14232 10000 5000 40000
107456 119730 136840 136840 134240
2215691 2250910 2325780 2301230
-49779 33206 9710 -24661
642934 593155 591745 626361
593155 626361
601455 601700
2366950
9390
601700
611090
-7-
CITY OF MOUND
GENERAL FUND EXPENDYrURES
Public Safety (40.5%)
al Government (28.1%)
~////~ Other (1.7%)
Transfers to Other Fu (5.7%)
Parks & Recreation (7.2%)
Public Works (16.8%)
Note: 1994 PROPOSED
-8-
CITY OF MOUND
TAX LEVY RECAP
TAX LEVIES
REVENUE
FIRE RELIEF
ASSESSMENT - CITY LAND
PUBLIC WORKS LEVY
TOTAL LEVY
1991' 1992
1462888 1542985
33350 33350
36000 33000
88226 85958
1620464 1695293
PROPOSED
1993 1994
1580595 1635280
33350 33350
32000 36500
88856 78490
1734801 1783620
SPECIAL TAXING DISTRICT
HOUSING & REDEVELOPMENT
AUTHORITY (SPECIAL TAXING
24000 24000
DISTRICT) ..................
24000 24000
*THE 1991 LEGISLATURE CAPPED THE LEVY AMOUNT FOR FIRE PENSION
CONTRIBUTIONS AT THE 1991 LEVY AMOUNT. THE 1994 FIRE BUDGET FOR THE
CITY OF MOUND CONTRIBUTION TO THE FIRE RELIEF PENSION IS $38,775.
THE $5,425 INCREASE FROM 1991 CONTRIBUTION WILL BE FUNDED BY THE
GENERAL TAX LEVY.
NOTE:
THE TRUTH IN TAXATION LEVY NOTICE WILL COMPARE THE 1993
AND 1994 LEVY AMOUNTS AFTER STATE PAID CREDITS.
1992 1993 1994
TOTAL LEVY
HACA AID
CERTIFIED LEVY
FISCAL DISPARITY
NET LEVY
1695293 1734801 1783620
-435706 -482896 -494800
1259587 1251905 1288820
-208113 -213368 -218078
1051474 1038537 1070742
3.10% INCREASE
-9-
CODE
1300
1440
2100
2140
2200
3100
3210
3220
3500
3510
3600
3610
4100
4110
4120
4130
4260
5000
COUNCIL
1991 1992
ACTUAL ACTUAL
SALARIES 6600 6600
FICA/PERA 292 505
OFFICE SUPPLIES 902 134
COPY MACHINE & FEES 4883 5260
OPERATING SUPPLIES 1621 1479
PROFESSIONAL SERVICES 3155 2700
POSTAGE 2928 4802
TELEPHONE 4 2
PRINTING 3493 3896
LEGAL PUBLICATION 1235 986
WORKER'S COMP. INS. 495 400
GEN. LIABILITY INS. 3679 3929
MISCELLANEOUS 9~4 2054
CONFERENCES & SCHOOLS 4174 3047
MEETING EXPENSE 176 2317
DUES & SUBSCRIPTIONS 25014 23400
MICROFILMING 0 19
CAPITAL OUTLAY 0 0
59615 61530
TOTAL
4020
1993 1994
APPROVED PROPOSED
6600 6600
500 500
750 750
4800 5000
1500 1500
2800 2800
2800 3000
50 50
4O00 4000
800 ~ 1450
500 500
5500 5780
1000 1000
5700 5700
200 400
20000 24100
0 0
0 0
57500 63130
-10-
CODE
PROMOTIONS
MOUND CITY DAYS
TOTAL
4025
1991 1992
ACTUAL ACTUAL
1993 1994
APPROVED PROPOSED
0 0 2000 2000
0 0
2000 2000
-11-
CODE
3100
3210
5000
CABLE T.U.
PROFESSIONAL SERVICES
POSTAGE
CAPITAL OUTLAY
TOTAL
4030
1991
ACTUAL
460
0
0
1992
ACTUAL
1045
0
1993 1994
APPROVED PROPOSED
1380 1380
0 0
0 0
460 1045
1380 1380
-lZ-
CITY MANAGER/CITY CLERK
CODE
1000
1120
1400
1440
1510
1520
2100
2140
2200
2210
3100
3140
3210
3220
3340
3600
3610
3660
3800
3810
3820
3880
3950
4100
4110
4120
1991 1992
ACTUAL ACTUAL
SALARIES 122174 127312
OVERTIME, REG. 66 367
EMP. PENSION-GEN. 2701 2768
FICA/PERA 11636 12205
HOSP./DENTAL 12152 13668
LIFE INS./DISABILITY 586 593
OFFICE SUPPLIES 715 1012
COPY MACHINE & FEES 459 766
OPERATING SUPPLIES 443 457
MOTOR FUELS 254 253
PROFESSIONAL SERVICES 48 159
MEDICAL SERVICES 35 0
POSTAGE 219 141
TELEPHONE 355 133
USE OF PERSONAL AUTO 15 0
WORKER'S COMP. INS. 238 200
GEN. LIABILITY INS. 1533 1637
BOND/CLERK 70 140
REPAIR & MAIN. CONT. 0 233
AUTO EQUIP. REPAIR 148 253
OTHER EQUIP. REPAIR 5 0
SHOP & STORES REPAIR 24 0
RADIO CONTRACT 157 137
MISCELLANEOUS 0 0
CONFERENCES & SCHOOLS 4004 3504
MEETING EXPENSE 286 1053
-13-
4040
1993 1994
APPROVED PROPOSED
129500 132720
0 0
2840 2910
12390 15650
12890 15480
590 630
900 1000
700 700
250 450
300 300
60 60
110 110
200 200
200 200
100 100
270 280
2500 2630
100 100
0 0
350 400
100 100
0 0
100 160
50 50
3600 3600
700 700
I, I Ii,
CODE
4130
4140
4170
50OO
CITY MANAGER/CITY CLERK
DUES & SUBSCRIPTIONS
LICENSES & TAXES
BOOKS & PAMPHLETS
CAPITAL OUTLAY
TOTAL
1991 1992
ACTUAL ACTUAL
1463 1861
179 173
95 0
0 0
160060 169025
4040
1993 1994
APPROVED PROPOSED
1350 1570
180 180
50 50
0 0
170380 180330
-14-
CODE
1300
1440
2100
2140
2200
3100
3210
3500
3510
3720
3800
4100
4120
5000
ELECTIONS
1991
ACTUAL
SALARIES, ELECT. JUDGES 0
FICA/PERA 0
OFFICE SUPPLIES 0
COPY MACHINE & FEES 5
OPERATING SUPPLIES 20
PROFESSIONAL SERVICES 0
POSTAGE 224
PRINTING 0
LEGAL PUBLICATION 0
GAS SERVICE 0
REPAIR & MAINTENANCE 0
MISCELLANEOUS 0
MEETING EXPENSE 75
CAPITAL OUTLAY 0
324
TOTAL
4060
1992 1993 1994
ACTUAL APPROVED PROPOSED
4650 0
445 0
82 0
367 20
339 50
592 0
440 300
22 0
392 0
0 0
1696 1670
0 0
257 100
0 0
9282 2140
500O
450
100
400
35O
70O
5O0
5O
400
0
1670
0
35O
1350
11320
-15-
CODE
2100
2140
3210
3500
4200
ASSESSING
OFFICE SUPPLIES
COPY MACHINE & FEES
POSTAGE
PRINTING
OTHER CONTRACT SERV.
TOTAL
4070
1991 1992 1993 1994
ACTUAL ACTUAL APPROVED PROPOSED
20 0 50 5O
58 43 50 50
119 159 150 150
235 785 300 300
43768 44661 46000 47800
44200
45648
46550 48350
-16-
CODE
1000
1120
1300
1440
1510
1520
2100
2120
2140
2200
3100
3130
3140
3210
3220
3340
3510
3600
3610
3660
4110
4120
4130
4170
4190
5000
FINANCE
SALARIES
OVERTIME, REG.
TEMPORARY
FICA/PERA
HOSP./DENTAL
LIFE INS./DISABILITY
OFFICE SUPPLIES
PRINTED FORMS
COPY MACHINE & FEES
OPERATING SUPPLIES
PROFESSIONAL SERVICES
AUDIT & FINANCIAL
MEDICAL SERVICES
POSTAGE
TELEPHONE
USE OF PERSONAL AUTO
LEGAL PUBLICATIONS
WORKER'S COMP. INS.
GEN. LIABILITY INS.
BOND/FINANCE DIRECTOR
CONFERENCES & SCHOOLS
MEETING EXPENSE
DUES & SUBSCRIPTIONS
BOOKS & PAMPHLETS
SERVICE CHARGES
CAPITAL OUTLAY
TOTAL
1991 1992
ACTUAL ACTUAL
120218 97968
0 918
0 0
14597 11899
10280 8616
720 551
1489 1125
0 37
926 848
609 1184
80 87
4701 5300
35 0
849 1088
29 15
114 9
539 713
238 180
1534 1746
100 100
1376 1145
221 224
314 474
139 35
393 12
1085 0
160586 134274
4090
1993 1994
APPROVED PROPOSED
106850 108120
500 500
1000 0
13020 13120
9340 12960
600 630
1000 1200
100 100
800 850
65O 850
70 0
5200 5500
70 70
900 900
50 50
200 200
400 750
200 210
2500 2620
100 100
1500 1200
300 250
350 500
150 400
50 0
0 0
145900 151080
CODE
2100
3220
3800
4110
5000
COMPUTER
OFFICE SUPPLIES
TELEPHONE
REPAIR & MAIN. CONT.
CONFERENCES & SCHOOLS
CAPITAL OUTLAY
TOTAL
1991
ACTUAL
1918
275
12878
235
12397
27703
4095
1992 1993 1994
ACTUAL APPROVED PROPOSED
2628 2300 2300
471 500 500
21618 18200 20000
1616 1000 600
2029 2000 800
28362
24000 24200
-18-
CODE
3100
3120
3610
4250
LEGAL
PROFESSIONAL SERVICES
(City Attorney)
PROFESSIONAL SERVICES
(Prosecution)
GEN. LIABILITY INS.
BOARD OF PRISONERS
(County Jail/Workhouse)
TOTAL
1991 1992
ACTUAL ACTUAL
19347 32409
4110
1993 1994
APPROVED PROPOSED
3OO00 35000
23462 23327 28500 26000
276 185 500 500
28938 10513 20000
20000
72023 66434 79000 81500
-19-
CODE
1000
1110
1120
1300
1440
1510
1520
2100
2120
2140
2200
2210
2240
2270
2300
3100
3110
3140
3210
3220
3340
3500
3510
3600
3610
4140
POLICE
1991 1992 1993 1994
ACTUAL ACTUAL APPROVED PROPOSED
SALARIES, REG. 425567 442235 454600 462100
CLOTHING ALLOWANCE 5030 5230 6000 5700
OVERTIME, REG. 31463 37170 35580 34600
SALARIES, TEMP. 13001 13522 15500 22000
FICA/PERA 67049 69581 68790 67220
HOSP./DENTAL 49342 52952 54880 57900
LIFE INS./DISABILITY 2672 2472 2500 2650
OFFICE SUPPLIES 2745 2449 2700 2500
PRINTED FORMS 1096 1480 1500 1500
COPY MACHINE & FEES 868 626 850 850
OPERATING SUPPLIES 2121 3050 3000 3200
MOTOR FUELS 12077 11343 13000 13000
CLOTHING & UNIFORMS 1518 2584 2000 2000
SAFETY SUPPLIES 1892 2905 3500 3500
REPAIR & MAIN. SUPPLIES 24 576 500 750
PROFESSIONAL SERVICES 1231 1877 1000 1000
PERSONNEL TESTING 500 2525 500 0
MEDICAL SERVICES 434 880 1000 1000
POSTAGE 449 704 600 750
TELEPHONE 5365 6400 7200 7500
USE OF PERSONAL AUTO 72 92 150 150
PRINTING 354 1068 500 500
LEGAL PUBLICATIONS 110 237 400 480
WORKER'S COMP. INS. 17825 24566 22500 23630
GEN. LIABILITY INS. 10424 10899 16000 16800
-20-
CODE
3800
3810
3820
3880
3950
4100
4110
4120
4130
4140
4170
4200
4240
4260
4270
5000
POLICE
1991 1992
ACTUAL ACTUAL
REPAIR & MAIN. CONT. 2850
AUTO. EQUIP. REPAIR 8559
OTHER EQUIP. REPAIR 504
SHOP & STORES - REPAIR 1838
CENTRAL EQUIP. REPAIR 15890
MISCELLANEOUS 1729
CONFERENCES & SCHOOLS 4046
MEETING EXPENSE 1059
DUES & SUBSCRIPTIONS 900
LICENSES & TAXES 61
BOOKS & PAMPHLETS 542
OTHER CONTRACTUAL SERV. 8400
TOWING CHARGES 278
MICROFILMING 0
DOG DISPOSAL 3177
CAPITAL OUTLAY 23396
TOTAL
4140
1993 1994
APPROVED PROPOSED
3215 7400 5500
23423 15000 12000
136 500 500
98 0 0
16746 16700 18000
1534 1950 2500
5644 6500 7500
726 1000 1600
612 900 1200
103 400 400
657 700 860
9758 11000 11000
227 400 400
0 0 0
1533 2000 2500
13445 0 0
726458 775280 779200 795240
-21-
CODE
2200
3260
3610
4110
EMERGENCY PREPAREDNESS
OPERATING SUPPLIES
SIRENS/PHONE LINES
GEN. LIABILITY INS.
CONFERENCES & SCHOOLS
TOTAL
1991 1992
ACTUAL ACTUAL
4150
1993 1994
APPROVED PROPOSED
1087 840 1300 2800
432 864 1000 1200
123 164 200 200
764 230 1500 1200
2406 2098
4000 5400
-22-
PLANNING & INSPECTION
CODE
1000
1120
1300
1440
1510
1520
2100
2120
2140
2200
2210
2240
2310
3100
3140
3210
3220
3510
3600
3610
3800
3810
3880
3950
4100
4110
SALARIES, REG.
OVERTIME, REG.
SALARIES, TEMP.
FICA/PERA
HOSP./DENTAL
LIFE INS./DISABILITY
OFFICE SUPPLIES
PRINTED FORMS
COPY MACHINE & FEES
OPERATING SUPPLIES
MOTOR FUELS
CLOTHING & UNIFORMS
EQUIPMENT PARTS
PROFESSIONAL SERVICES
MEDICAL SERVICES
POSTAGE
TELEPHONE
LEGAL PUBLICATIONS
WORKER'S COMP. INS.
GEN. LIABILITY INS.
REPAIR & MAIN. CONT.
AUTO. EQUIP. REPAIR
SHOP & STORES - REPAIR
RADIO RENTALS
MISCELLANEOUS
CONFERENCES & SCHOOLS
4190
1991 1992 1993 1994
ACTUAL ACTUAL APPROVED PROPOSED
62555 67051 70200 80970
2572 2310 2000 2000
0 408 600 5600
7856 8339 8730 9750
6854 9377 9490 11460
400 401 400 420
958 1222 850 900
706 630 850 850
2299 3010 2400 2800
1053 626 900 900
244 178 450 400
0 0 80 80
0 149 0 50
31283 50149 33000 33000
0 0 80 80
1057 1128 1000 1000
67 28 60 60
301 673 700 700
951 1000 1000 1050
1533 1637 2500 2630
220 340 120 120
108 158 300 300
9 0 0 0
157 149 200 200
1237 595 200 200
859 1110 1400 1400
-23-
CODE
4120
4130
4140
4170
5000
pLANNING & INSPECTION
MEETING EXPENSE
DUES & SUBSCRIPTIONS
LICENSES & TAXES
BOOKS & PAMPHLETS
CAPITAL OUTLAY
TOTAL
1991 1992
ACTUAL ACTUAL
557 370
225 257
187 178
6 53
253 0
124507 151526
4190
1993 1994
APPROVED PROPOSED
300 3O0
250 250
180 180
20O 2OO
0 0
138440 157850
-24-
CODE
1000
1120
1440
1510
1520
2100
2140
2200
2210
2240
2250
2300
2310
2330
2340
2360
3100
3140
3210
3220
3510
3600
3610
3710
3720
3750
3810
STREET
1991 1992
ACTUAL ACTUAL
SALARIES, REG. 167521 169297
OVERTIME, REG. 10720 9286
PERA/FICA 22374 21435
HOSP./DENTAL 24876 25894
LIFE INS./DISABILITY 1035 986
OFFICE SUPPLIES 471 312
COPY MACHINE & FEES 14 16
OPERATING SUPPLIES 1602 1958
MOTOR FUELS 9730 8090
CLOTHING & UNIFORMS 1528 1643
SHOP MATERIALS 5 42
REPAIR & MAIN. SUPPLIES 1435 1698
EQUIP. PARTS & TIRES 7457 10228
BUILDING REPAIR 0 0
STREET MAINT. MATERIALS 38610 26706
SIGNS & STRIPING SUPP. 2980 1836
PROFESS IONAL SERVICES 1475 3425
MEDICAL SERVICES 266 0
POSTAGE 52 20
TELEPHONE 1420 1495
LEGAL PUBLICATIONS 0 57
WORKER'S COMP. INS. 10762 12250
GEN. LIABILITY INS. 9982 10724
ELECTRIC (ST. LIGHTS) 61336 64207
GAS SERVICE 1579 1876
GARBAGE 536 538
AUTO. EQUIP. REPAIR 5263 6734
-25°
4280
1993 1994
APPROVED PROPOSED
162870 147500
10000 10000
21000 17890
27200 26320
1000 900
350 350
100 100
2000 2500
7000 7000
1800 1900
0 2200
2000 2200
9000 13500
500 500
20000 20000
4000 4000
1000 1500
110 110
50 50
1100 1300
0 0
14000 14700
17000 17850
65000 65000
1700 2000
970 970
10000 10000
CODE
3880
3950
4110
4120
4140
4200
5000
STREET
1991 1992
ACTUAL ACTUAL
SHOP & STORES - REPAIR 1996 2472
RADIO CONTRACTS 1518 1481
CONFERENCES & SCHOOLS 0 0
MEETING EXPENSE 14 18
LICENSES & TAXES 0 170
OTHER CONTRACTUAL SERV. 24524 21193
CAPITAL OUTLAY 637 2039
TOTAL 411718 408126
4280
1993 1994
APPROVED PROPOSED
0 0
1500 1500
0 500
0 0
0 180
25000 25000
5OO 0
406750 397520
-26-
CODE
1000
1120
1440
1510
1520
2200
2210
2240
2250
2300
2310
3100
3140
3600
3610
3750
3820
3950
4100
4110
5000
SHOP & STORES
1991 1992
ACTUAL ACTUAL
SALARIES, REG. 21929
OVERTIME, REG. 183
PERA/FICA 2759
HOSP./DENTAL 2510
LIFE INS./DISABILITY 127
OPERATING SUPPLIES 1536
MOTOR FUELS 418
CLOTHING & UNIFORMS 258
SHOP MATERIALS 5054
REPAIR & MAIN. SUPPLIES 355
EQUIPMENT PARTS 8305
PROFESSIONAL SERVICES 132
MEDICAL SERVICES 0
WORKER'S COMP. INS. 1085
GEN. LIABILITY INS. 901
GARBAGE 1251
OTHER EQUIP. REPAIR 68
RADIO CONTRACTS 157
MISCELLANEOUS 0
CONFERENCES & SCHOOLS 0
CAPITAL OUTLAY 1067
TOTAL 48095
4290
1993 1994
APPROVED PROPOSED
592 0 0
0 0 0
72 0 0
0 0 0
0 0 0
680 1500 0
48 0 0
0 0 0
6527 6500 0
638 600 0
1753 8500 0
347 0 0
0 0 0
0 0 0
963 0 0
1263 0 0
148 0 0
125 0 0
0 0 0
0 0 0
0 0 0
13156 17100 0
-27 o
CODE
2100
2200
2300
3100
3210
3220
3610
3710
3720
3750
3800
3830
3910
4100
4130
4200
4210
5000
5310
6110
CITY PROPERTY & BLDGS.
1991
ACTUAL
OFFICE SUPPLIES 1449
OPERATING SUPPLIES 3570
REPAIR & MAIN. SUPPLIES 810
PROFESSIONAL SERVICES 578
POSTAGE 1134
TELEPHONE 6076
GEN. LIABILITY INS. 613
ELECTRICITY 8963
GAS SERVICE 3255
GARBAGE 1296
REPAIR & MAIN. CONT. 5060
BUILDING REPAIR 1688
RAILROAD LEASE 3333
MISCELLANEOUS 132
DUES & SUBSCRIPTIONS 95
OTHER CONTRACTUAL SERV. 2002
JANITORIAL SERVICE 16698
CAPITAL OUTLAY 7627
Sp. ASSESSMENTS ON LAND 37586
INTEREST 6
TOTAL 101971
4320
1992 1993 1994
ACTUAL APPROVED PROPOSED
144 1700
1006 3000
300 400
1765 0
132 400
6216 7000
527 1000
9533 8000
4054 4000
1323 1500
7814 10860
3180 2000
0 0
280 200
95 100
2299 1000
17027 16000
7207 8000
34693 32000
0 0
97595 97160
2OO
1500
300
0
150
6500
1050
10000
4500
1500
7000
3000
0
30O
110
4750
18000
7500
36500
0
102860
-28-
CODE
1000
1120
1300
1350
1440
1510
1520
2100
2140
2200
2210
2240
2300
2310
2330
2350
3100
3140
3210
3220
3340
3410
3510
3600
3610
PARKS
SALARIES, REG.
OVERTIME
SALARIES, TEMP.
SALARIES, WEEDS
FICA/PERA
HOSP./DENTAL
LIFE INS./DISABILITY
OFFICE SUPPLIES
COPY MACHINE & FEES
OPERATING SUPPLIES
MOTOR FUELS
CLOTHING & UNIFORMS
REPAIR & MAIN. SUPPLIES
EQUIPMENT PARTS
BUILDING REPAIRS
LANDSCAPE MATERIALS
PROFESSIONAL SERVICES
MEDICAL SERVICES
POSTAGE
TELEPHONE
USE OF PERSONAL AUTO
EMPLOYMENT ADVERTISING
LEGAL PUBLICATIONS
WORKER'S COMP. INS.
GEN. LIABILITY INS.
4340
1991 1992 1993 1994
ACTUAL ACTUAL APPROVED PROPOSED
37378 35274 37340 37340
4676 3351 3000 3500
3878 16280 17620 18060
2000 2000 0 0
5771 6240 6670 7090
3935 4245 4430 4470
190 190 190 200
1056 555 650 650
998 1135 950 1200
1026 1248 1070 1200
2807 2160 3000 3000
346 355 430 430
2693 2215 2670 2700
1260 2299 1750 1800
6511 1067 3000 3800
1572 1204 1800 1800
19285 353 500 500
35 0 40 4O
437 377 450 450
148 156 200 200
28 0 100 100
0 0 50 50
0 0 50 50
2639 3400 3200 3360
2453 2619 4000 4200
-29-
CODE
3710
3720
3750
3800
3810
3820
3880
3900
3950
4100
4110
4120
4130
4140
4200
5000
5110
PARKS
ELECTRICITY
GAS SERVICE
GARBAGE
REPAIR & MAIN. CONT.
AUTO. EQUIP. REPAIR
OTHER EQUIP. REPAIR
SHOP & STORES - REPAIR
RENTALS
RADIO CONTRACTS
MI SCELLANEOUS
CONFERENCES & SCHOOLS
MEETING EXPENSE
DUES & SUBSCRIPTIONS
LICENSES & TAXES
OTHER CONTRACTUAL SERV.
CAPITAL OUTLAY
TREE REMOVAL
TOTAL
1991
ACTUAL
1364
4961
2236
811
1556
240
414
1521
733
659
604
166
452
0
0
0
7632
124471
1992
ACTUAL
1134
2776
1776
2252
7827
1994
263
1896
640
0
1061
101
381
95
1999
3502
10849
125269
4340
1993 1994
APPROVED PROPOSED
1500 1500
4000 4000
2500 2500
4800 5060
4000 4000
1500 2000
0 0
1920 2000
750 750
0 0
1340 1400
320 320
59O 6O0
500 500
0 0
46810 4800
10650 11000
174340 136620
-30-
RECREATION - COMMUNITY SERVICES
4360
CODE
4100
4200
RECREATION PROGRAM COSTS -COMMUNITY SERVICES
LIFEGUARD PROGRAM COSTS -COMMUNITY SERVICES
TOTAL
1991 1992 1993 1994
ACTUAL ACTUAL APPROVED PROPOSED
11650 11438 12400 12710
18216 16815
20700 21220
29866 28253
33100 33930
-31-
CONTINGENCY
1991 1992 1993 1994
ACTUAL ACTUAL APPROVED PROPOSED
OTHER
MISCELLANEOUS
TOTAL CONTINGENCY
13432 20000 10000 60000
13432 20000 10000 60000
GEN. FUND TRANS.
TRANFERS
TRANS. TO AREA FIRE
SERVICE FUND
1991 1992
ACTUAL ACTUAL
1993 1994
APPROVED PROPOSED
107456 112770 122920 120320
TRANS. TO CAPITAL
IMPROVEMENT FUND
(COMPUTER)
0 6960 13920
107456 119730 136840
13920
134240
-32-
FIRE CONTRACT MATERIAL
-33-
A - MARKET VALUE
1993
VALUE
1993
PERCENTAGE
MINNETONKA BEACH 67908700 8.65%
MiNNETRISTA 97595400 12.43~
ORONO 205848800 26.21%
SHOREWOOD 15334700 1.95%
SPRING PARK 56834000 7.24%
MOUND 341909000 43.53%
785430600 100.00%
1992
VALUE
68791600
89452100
192708700
14845800
59692200
337051100
762541500
1992
PERCENTAGE
9.02%
11.73%
25.27%
1.95%
7.83%
44.20%
100.00%
B - FIRE & RESCUE CALL HOURS
1992 1991 1990
MINNETONKA BEACH 368 * 3.46% 509 5.00% 465
MINNETRISTA 1216 * 11.42% 1519 14.93% 1574
ORONO 973 * 9.14% 1009 9.92% 1169
SHOREWOOD 187 * 1.76% 83 0.82% 48
SPRING PARK 1884 * 17.70% 1437 14.12% 1539
MOUND 6016 * 56.52% 5617 55.21% 6691
10644 * 100.00% 10174 100.00% 11486
4.05%
13.70%
10.18%
0.42%
13.40%
58.25%
100.00%
* The total Mutual Aid hours in 1992 was 220 (down 140 from 1991).
Each city was allocated 37 hours for Mutual Aid calls.
C - COMBINATION OF MARKET VALUE AND FIRE CALL HOURS
MARKET 3 YEAR
VALUE AVERAGE FINAL
PERCENTAGE FIRE CALLS PERCENTAGE
MINNETONKA BEACH 8.65% 4.17% 6.41%
MINNETRISTA 12.42% 13.35% 12.88%
ORONO 26.21% 9.75% 17.98%
SHOREWOOD 1.95% 1.00% 1.47%
SPRING PARK 7.24% 15.07% 11.16%
MOUND 43.53% 56.66% 50.10%
100.00% 100.00% 100.00%
-34-
MINNETONKA BEACH
MINNETRISTA
ORONO
SHOREWOOD
SPRING PARK
MOUND
1994
BUDGET BREAKDOWN
RELIEF FIRE
DEPT ASSN TRUCK
BUDGET CONT REPAIR
15396 4961 1923
30952 9975 3866
43181 13915 5393
3539 1140 442
26799 8636 3347
120324 38775 15029
240190 77402 30000
1994
COST
22280
44791
62489
5122
38782
174128
347592
1993
COST
23472
44100
65648
4585
35338
175482
348625
AREA FIRE SERVICE FUND BALANCE
BALANCE JANUARY 1, 1993
1993 REVENUES
ESTIMATED 1993 EXPENDITURES
ESTIMATED 1993 FUND BALANCE
ADD 1994 REVENUE
LESS 1994 EXPENDITURES
PROJECTED BALANCE DECEMBER 31, 1994
90688
274200
-244200
120688
270190
-370190 *
20688
*IN 1994 THE FIRE DEPARTMENT WILL PURCHASE A TANKER/PUMPER
FOR AN ESTIMATED AMOUNT OF $250,000. THE CITY OF MOUND WILL
ADVANCE $120,000 TO BE PAID BACK OVER FIVE YEARS. THE
BALANCE OF $130,000 WILL COME FROM THE CASH IN THIS FUND.
-35-
1994
BUDGET RECAP
OPERATING COSTS
CAPITAL OUTLAY (FIRE TRUCK REPAIR)
FIREMAN'S RELIEF PENSION
TOTAL 1994 FIRE COSTS
240190
30000 *
77402
347592
1994 COST BREAKDOWN FOR EACH CONTRACTING CITY
MINNETONKA BEACH 347592 X 6.41%
MINNETRISTA 347592 X 12.88%
ORONO 347592 X 17.98%
SHOREWOOD 347592 X 1.47%
SPRING PARK 347592 X 11.16%
MOUND 347592 X 50.10%
TOTAL
100.00%
22280
44791
62489
5122
38782
174128
347592
AREA FIRE SERVICE
1993 COSTS
ORONO (l&O%)
SHOREWOOD (1.5%)
PRING PARK (11.2%)
MOUND (50.1%)
MTSUSTA 0Z9%)
MTKA BEACH (6.4%)
I, I Ik,, I
MINNETONKA BEACH
MINNETRISTA
ORONO
SHOREWOOD
SPRING PARK
MOUND
AREA FIRE SERVICE FUND
RECAP OF COSTS BY CITY
1994 1993 1992 1991
22280 23472 21855 22664
44791 44100 37990 37717
62489 65648 59349 60947
5122 4585 4410 5400
38782 35338 34117 35169
174128 175482 163435 160999
347592 348625 321156 322880
-37-
CODE
1370
1380
1390
2100
2140
2200
2210
2230
2270
2280
3100
3140
3190
3200
3210
3220
3500
3600
3610
3710
3720
3750
3820
3830
3900
3950
FIRE DEPARTMENT
CHIEF'S SALARY &
OFFICER'S PAY
DRILL PAY
MONTHLY SAI~IES
OFFICE SUPPLIES
COPY MACHINE & FEES
OPERATING SUPPLIES
MOTOR FUELS
CLE~dqING SUPPLIES
SAFETY SUPPLIES
FIRE PREVENTION
( FIRE INSPECTOR)
PROFESSIONAL SERVICES
MEDICAL SERVICES
GENERAL MAINTENANCE
PAGERS - FIRE DEPT.
POSTAGE
TELEPHONE
PRINTING
WORKER'S COMP. INS.
GEN. LIABILITY INS.
ELEC~RI CITY
GAS SERVICE
GARBAGE
OTHER EQUIP. REPAIR
BUILDING REPAIR
RENTALS
RADIO RENTALS
1991
ACTUAL
25555
7572
61257
398
279
14821
2361
179
2910
4170
1992 1993 1994
ACTUAL APPROVED PROPOSED
27705 27900 28000
7078 8000 8000
66106 65000 71000
330 400 400
433 350 300
16101 15000 16000
2450 3000 3000
241 400 400
569 2000 2000
937 600 1500 2000
2427 350 0 0
267 3412 1000 2000
14013 12837 14000 14000
152 2356 6000 6000
92 125 150 150
1880 1637 2000 2500
86 166 200 200
11237 11761 12800 13440
9487 9856 15000 15750
3998 4359 4000 5000
2803 3305 4000 5000
897 794 900 900
7189 4237 7500 7500
3192 6377 4000 5000
4636 6132 5000 6000
366 320 400 400
-38-
CODE
4100
4110
4130
5000
5150
FIRE DEPARTMENT
MISCELLANEOUS
CONFERENCES & SCHOOLS
DUES & SUBSCRIPTIONS
CAPITAL OUTLAY
FIRE TRUCK REPAIR
TOTAL
1991
ACTUAL
56
14681
2890
16020
0
212638
1992
ACTUAL
324
14210
3113
19168
0
226452
1993
APPROVED
5OO
16000
3000
24200
30000
274200
4170
1994
PROPOSED
50O
16000
3500
5250
30000
270190
-39-
CAPITAL IMPROVEMENT FUND
IAEVENUE
SPECIAL ASSESSMENT INCOME
INTEREST
REIMBURSEMENT-MPCA (TANKS)
TRANSFER - COMPUTER
TRANSFER - LIQUOR
EXPENDITURES
DEPOT DECK
I.P. GARAGE REPAIR
CBD LOT ACQUISITION
PUBLIC WORKS STORAGE
COMPUTER
FIRE REPAIRS/PURCHASE OF
NEW TANKER
PHONE SYSTEM
CITY HALL TANKS
FURNITURE
CITY HALL
CITY HALL MISC.
AUDIO/VISUAL
CAPITAL OUTLAY - MISC.
CAPTIAL OUTLAY - FIRE VEHICLE
TOTAL
REVENUE OVER(UNDER) EXPENDITURES
FUND BALANCE - JANUARY 1
FUND BALANCE - DECEMBER 31
-40-
1991 1992
AC~AL ACTUAL
FUND 30
1993 1994
APPROVED PROPOSE
13650 25925 20000 80000
48618 17519 10000 25000
26959 0 0 0
0 6960 13920 13920
0 46000 30740 74590
89227 96404 74660 193510
6266 0 0 0
12988 0 0 0
276188 140820 50000 50000
11316 922 0 100000
51231 1268 0 0
20195 15270
15851 0
2791 0
72096 0
158875 0
15428 0
28763 0
0 100886
0 0
671988 259166
-582761 -162762
991351 408590
408590 245828
15100 15030
0 0
0 0
0 0
0 0
0 0
0 0
0 43850
0 120000
65100 328880
9560 -135370
250000 880000
259560 744630
CAPITAL PROJECTS FUND
REVENUE
SPECIAL ASSESSMENT -
PRINCIPAL
INTEREST
EXPENDITURES
CAPITAL OUTLAY
REVENUES OVER EXPENDITURES
FUND BALANCE - JANUARY 1
FUND BALANCE - DECEMBER 31
1991
ACTUAL
25557
FUND 60
1992 1993 1994
ACTUAL APPROVED PROPOSED
23922 19000 19500
10066 7833 6000 6000
35623 31755 25000 25500
21450 23853 34900 37500
21450 23853 34900 37500
14173
-4573
9600
7902 -9900 -12000
9600 10400 12000
17502 500 0
-41-
CODE
1300
2100
2120
2140
2200
2210
3210
3510
4110
4120
4200
4210
4250
RECYCLING
REVENUE
HENNEPIN COUNTY
REIMBURSEMENT
($1.75 PER HOUSEHOLD)
HOUSEHOLD CHARGE
($1.00/MO./HOUSEHOLD)
SALE OF RECYCLABLES
TOTAL REVENUE
EXPENDITURES
SALARIES
OFFICE SUPPLIES
PRINTED FORMS
COPY MACHINE & FEES
OPERATING SUPPLIES
MOTOR FUELS
POSTAGE
LEGAL PUBLICATION
CONFERENCES & SCHOOLS
MEETING EXPENSE
OTHER CONTRACTUAL SER.
SPRING/FALL -
RECYCLING DAY
RECYC-LOTTO
TOTAL EXPENDITURES
1991
ACTUAL
4270
1992 1993 1994
ACTUAL APPROVED PROPOSED
61549 70457 68550 70000
44762 37647 39600 38000
8289 4467 5400 0
114600 112571 113550 108000
7523 12552 10000 10000
16 40 50 40
363 0 400 0
100 25 20 20
3170 168 3000 3000
14 0 50 50
355 30 350 50
129 39 0 150
95 185 25O 250
14 0 80 120
70162 66052 76000 76000
5477 14766 6500 12000
2600 2621 2650 2650
90018 96478 99350 104330
REVENUE OVER(UNDER) EXPENDITURES 24582 16093 14200
FUND BALANCE - JANUARY 1 0 24582 45000
FUND BALANCE - DECEMBER 31 24582 40675 59200
3670
57000
60670
-42-
CODE
1000
1120
1300
1440
1510
1520
2100
2140
2200
3100
3130
3210
3220
3340
3410
3500
3510
3600
3610
3710
3720
3740
3820
3830
3920
LIQUOR
1991 1992
ACTUAL ACTUAL
SALARIES, REG. 66393 68262
OVERTIME, REG. 393 537
SALARIES, TEMP. 22905 22256
FICA/PERA 8976 9834
HOSP./DENTAL 10625 10778
LIFE INS./DISABILITY 401 400
OFFICE SUPPLIES 149 199
COPY MACHINE & FEES 34 22
OPERATING SUPPLIES 2799 2472
PROFESSIONAL SERVICES 56 38
AUDIT & FINANCIAL 1965 1875
POSTAGE 86 44
TELEPHONE 2015 1603
USE OF PERSONAL AUTO 28 91
EMPLOYMENT ADVERTISING 24 0
PRINTING 2112 2033
LEGAL PUBLICATIONS 0 0
WORKER'S COMP. INS. 1836 2016
GEN. LIABILITY INS. 10291 12166
ELECTRICITY 4079 3895
GAS SERVICE 755 917
WATER/SEWER 116 112'
OTHER EQUIP. REPAIR 2234 1092
BUILDING REPAIR 0 0
BUILDING RENT 27720 28436
71o0
1993 1994
APPROVED PROPOSED
68350 70060
420 420
24900 29500
10200 10450
12020 11230
400 420
100 200
50 50
3100 3750
60 60
2000 2100
100 100
2200 2500
100 100
50 50
20O0 250O
200 200
2080 2180
13100 13760
4800 4300
1000 1000
140 150
1300 1200
0 0
27660 28620
-43-
CODE
3980
4100
4110
4120
4130
4140
4180
4190
4200
4210
5000
7140
LIQUOR
PROTECT. SERVICE RENT
MI SCELLANEOUS
CONFERENCES & SCHOOLS
MEETING EXPENSE
DUES & SUBSCRIPTIONS
LICENSES & TAXES
DEPRECIATION EXPENSE
SERVICE CHARGES
OTHER CONTRACTUAL SERV.
JANITORIAL SERVICE
CAPITAL OUTLAY
TRANS. TO OTHER FUNDS
TOTAL
1991 1992
ACTUAL ACTUAL
7100
1993 1994
APPROVED PROPOSED
*SEAL COAT
GENERAL
ADMINISTRATIVE SAL.
COMPUTER ALLOCATION
1992 CAPITAL OUTLAY
PURCHASES - CAPITAL
IMPROVEMENT FUND
1994 CAPITAL OUTLAY
PURCHASES - CAPITAL
IMPROVEMENT FUND
822 873 900 900
466 46 200 200
790 0 800 850
0 23 100 100
300 350 500 500
3326 308 340 350
621 789 1400 1400
27 36 0 0
144 150 740 740
646 622 800 900
0 0 3710 0
62538 106750 102940 149390
235672 279025 288760 340230
53988 52000 63400 66000
7000 7000 7000 7000
1550 1750 1800 1800
46000 30740 30740
62538 106750
102940
43850
149390
-44-
LIQUOR
COST OF GOODS GROSS OPERATING OPERATING
YEAR SALES SOLD PROFIT EXPENSES INCOME
1984 - 716838 541883 174955 135683 39272
1985 - 797175 601748 195427 134289 61138
1986 - 759527 584929 174598 144155 30443
1987 - 785000 599454 185546 146608 38938
1988 - 875578 675584 199994 153948 46046
1989 - 892028 683533 208475 159749 48726
1990 - 939285 721268 218017 162868 55149
1991 - 1144683 873711 270972 173134 97838
1992 - 1219246 921777 297469 172275 125194
1993 EST. - 1200000 920000 280000 185820 94180
1994 PROJ. - 1300000 980000 320000 190840 129160
The Liquor store operation continues to produce a consistent
flow of operating income. This income is used to finance the
ongoing sealcoat of city streets. Without this revenue source
the sealcoat project would be financed using tax levy money.
-45-
il t ! Ii, i
CODE
1000
1120
1300
1440
1510
1520
2100
2120
2140
2200
2210
2240
2250
2260
2300
2310
2330
2340
2350
3100
3120
3130
3140
3210
3220
3340
WATER
1991
ACTUAL
SALARIES, REG. 100733 100970
OVERTIME, REG. 14581 15036
SALARIES, TEMP. 933 1288
FICA/PERA 14365 13335
HOSP./DENTAL 10763 12256
LIFE INS./DISABILITY 643 626
OFFICE SUPPLIES 722 546
PRINTED FORMS 162 0
COPY MACHINE & FEES 40 45
OPERATING SUPPLIES 2077 2205
MOTOR FUELS 3959 3624
CLOTHING & UNIFORMS 737 843
SHOP MATERIALS 0 0
CHEMICALS 2284 5739
REP. & MAINT. SUPPLIES 19959 17033
EQUIPMENT PARTS 0 0
BUILDING REPAIR 0 0
STREET MAINT. MAT. 10921 9425
STREET REPAIR 0 0
PROFESSIONAL SERVICES 2835 3751
GOPHER ONE-CALL 0 0
AUDIT & FINANCIAL 1800 1775
MEDICAL SERVICES 0 0
POSTAGE 1673 1802
TELEPHONE 1472 2134
USE OF PERSONAL AUTO 0 39
-46-
7300
1992 1993 1994
ACTUAL APPROVED PROPOSED
99190
91560
15000
0
12930
12560
55O
600
500
5O
2100
3600
900
0
3000
20000
0
500
5500
10000
2500
1000
1900
80
1800
1500
0
15OOO
0
12030
12370
570
600
5O0
80
2600
3600
1000
2200
3000
20200
2100
500
5500
10000
2500
1000
1950
8O
1800
2000
0
CODE
3510
3600
3610
3710
3720
3750
3800
3810
3880
3950
4100
4110
4130
4140
4180
4200
4210
50OO
6110
6120
7140
WATER
1991
ACTUAL
LEGAL PUBLICATIONS 0
WORKER'S COMP. INS. 3233
GEN. LIABILITY INS. 6929
ELECTRICITY 26763
GAS SERVICE 897
GARBAGE 0
REPAIR & MAINT. 52710
AUTO. EQUIP. REPAIR 1380
SHOP & STORE REPAIR 1067
RADIO CONTRACT 1203
MISCELLANEOUS 3150
CONFERENCES & SCHOOLS 636
DUES & SUBSCRIPTIONS 165
LICENSES & TAXES 47
DEPRECIATION EXPENSE 39839
OTHER CONTRACTUAL SERV. 17526
WATER SAMPLES 0
CAPITAL OUTLAY 0
INTEREST 17391
PAYING AGENT FEES 1228
TRANSFER TO OTHER FUNDS 10700
TOTAL 375523
7300
1992 1993 1994
ACTUAL APPROVED PROPOSED
27 100
3688 4100
7464 11600
27502 27000
1066 1200
0 370
29380 30000
2255 3500
1033 600
1029 1200
10 50
786 800
388 180
54 900
40963 42000
41900 7500
0 1500
0 6550
14624 12810
1267 2100
10800 16000
376708 358190
100
4300
12180
28000
1700
370
30000
3500
0
1200
5O
800
200
900
42000
7500
1100
444320
38300
2100
16000
834990
* GENERAL FUND
ADMINISTRATIVE SALARY
COMPUTER ALLOCATION
7000 7000 12000 12000
3700 3800 4000 4000
10700 10800 16000
16000
-47-
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
EST.
PROJ.
WATER
OTHER
OPERATING OPERATING REVENUES
REVENUES EXPENSES (EXPENSES)
263421 -373343 32032
280320 -309050 26236
299411 -240027 18707
378775 -256025 5023
346898 -326595 17682
351116 -351023 10537
324482 -346144 4434
364295 -350016 3860
350000 -342190 -6000
380000 -395990 5000
NET
INCOME
(LOSS)
-77890
-2494
78091
127773
37985
10630
-17228
18139
1810
-10990
CASH BALANCE - END OF YEAR
1990 1991 1992
ACTUAL ACTUAL ACTUAL
mmmmmm
mmmmmm
343506 313029 300736
1993 1994
ESTIMATED PROJECTED
280000 280000
-48-
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
CITY OF MOUND
WATER RATE HISTORY
GALLONS
FIRST 6000
NEXT 2400
NEXT 2400
NEXT 20000
OVER 50000
FLAT RATE PER 1,000
FLAT RATE PER 1,000
FLAT RATE PER 1,000
FLAT RATE PER 1,000
RATE
$1.O0/THOUSAND
$.60/THOUSAND
$.55/THOUSAND
$.50/THOUSAND
$.45/THOUSAND
NO CHANGE
NO CHANGE
$.80/THOUSAND
NO CHANGE
NO CHANGE
$.88/THOUSAND
NO CH~GE
$1.00/THOUSAND
NO CHANGE
NO CHANGE
NO CHANGE
NO CHANGE
NO CHANGE
$1.05/THOUSAND
-49-
CODE
1000
1120
1300
1440
1510
1520
2100
2140
2200
2210
2240
2250
2300
2310
2330
2340
2350
3100
3120
3130
3140
3210
3220
3500
3510
SEWER
1991 1992
ACTUAL ACTUAL
SALARIES, REG. 106110 108148
OVERTIME, REG. 18615 22164
SALARIES, TEMP. 3725 0
FICA/PERA 14330 15240
HOSP./DENTAL 12382 14069
LIFE INS./DISABILITY 626 594
OFFICE SUPPLIES 491 220
COPY MACHINE & FEES 40 43
OPERATING SUPPLIES 1714 1486
MOTOR FUELS 1810 1976
CLOTHING & UNIFORMS 724 836
SHOP MATERIALS 0 0
REp. & MAINT. SUPPLIES 9147 3730
EQUIPMENT PARTS 0 0
BUILDING REPAIR 0 0
STREET MAINT. MAT. 3201 3782
STREET REPAIR 0 0
PROFESSIONAL SERVICES 903 2937
GOPHER ONE-CALL 0 0
AUDIT & FINANCIAL 1800 1774
MEDICAL SERVICES 0 96
POSTAGE 1670 1570
TELEPHONE 1926 2245
PRINTING 0 0
LEGAL PUBLICATIONS 250 62
7800
1993 1994
APPROVED PROPOSED
91560 98190
14000 14000
0 0
12810 11910
14710 14340
550 570
400 400
50 50
1300 1800
1600 1900
900 1000
0 2200
7000 7200
0 2100
500 500
1000 1000
5000 5000
2000 2000
1000 1000
1900 1950
40 40
2000 2100
2000 2800
250 250
100 100
-50-
CODE
3600
3610
3710
3720
3750
3800
3810
3880
3950
4100
4110
4120
4130
4140
4180
4200
4230
5000
6110
6120
7140
SEWER
1991 1992
AC'I~3AL AC'I~JAL
WORKER'S COMP. INS. 4504 5200
GEN. LIABILITY INS. 7384 7464
ELECTRICITY 18285 17237
GAS SERVICE 1112 1322
GARBAGE 0 0
REPAIR & MAINT. 26957 4872
AUTO. EQUIP. REPAIR 4537 3284
SHOP & STORE REPAIR 386 412
RADIO CONTRACT 692 652
MISCELLANEOUS 3150 50
CONFERENCES & SCHOOLS 502 220
MEETING EXPENSE 14 100
DUES & SUBSCRIPTIONS 0 75
LICENSES & TAXES 0 91
DEPRECIATION EXPENSE 70295 73428
OTHER CONTRACTUAL SERV. 13480 11956
WASTE DISPOSAL - MWCC 385224 410580
CAPITAL OUTLAY 0 0
INTEREST 0 0
PAYING AGENT FEES 0 0
TRANS. FROM OTHER FUNDS 10700 10800
TOTAL 726686 728715
7800
1993 1994
APPROVED PROPOSED
5700 5990
11600 12180
17000 18000
1500 2000
370 370
10000 75OO
3500 1600
600 0
1000 1000
200 50
800 800
5O 0
100 100
0 100
75000 75000
8500 8500
444410 482000
4350 550000
0 34590
0 2100
16000 16000
761350 1390280
*GENERAL FUND
ADMINISTRATIVE SALARY
COMPUTER ALLOCATION
7000 7000 12000 12000
3700 3800 4000 4000
10700 10800 16000 16000
-51-
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
EST.
PROJ.
SEWER
OPERATING
REVENUES
OPERATING
EXPENSES
498713 -562532
538923 -559010
566030 -619366
592307 -571372
588892 -594289
583951 -631239
590479 -719862
614755 -717914
650000 -745350
680000 -857280
OTHER
REVENUES
(EXPENSES)
NET
INCOME
(5oss)
71030 7211
75343 55256
72825 19489
70968 91903
87690 82293
93587 46299
67357 -62026
46584 -56575
40000 -55350
40000 -137280
CASH BALANCE - END OF YEAR
1990 1991 1992
ACTUAL ACTUAL ACTUAL
1069545 864162 607227
1993 1994
ESTIMATED PROJECTED
580000 450000
-52-
CITY OF MOUND
SEWER RATE HISTORY
GALLONS
RATE
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
MINIMUM UP TO 10,000
OVER 10,000
MINIMUM UP TO 10,000
OVER 10,000
MINIMUM UP TO 10,000
OVER 10,000
MINIMUM UP TO 10,000
OVER 10,000
MINIMUM UP TO 10,000
OVER 10,000
MINIMUM UP TO 10,000
OVER 10,000
$18.00
$1.20/THOUSAND
NO CHANGE
$21.00
$23.10
$1.52/THOUSAND
25.41
$1.67/THOUSAND
NO CHANGE
NO CHANGE
NO CHANGE
NO CHANGE
NO CHANGE
28.00
$1.75/THOUSAND
NO CHANGE
29.40
$1.84/THOUSAND
-53-
CODE
CEMETERY
REVENUE
SALE OF LOTS
INTEREST
1300
1440
2200
2350
3100
3800
4100
EXPENDITURES
SALARIES, TEMP.
PERA/FICA
OPERATING SUPPLIES
LANDSCAPE MATERIALS
PROFESSIONAL SERVICES
REPAIR & MAIN. CONT.
MISCELLANEOUS
TOTAL
REVENUE OVER(UNDER) EXPENDITURES
TRANSFER FROM GENERAL FUND
FUND BALANCE - JANUARY 1
FUND BALANCE - DECEMBER 31
8OOO
1991 1992 1993 1994
ACTUAL ACTUAL APPROVED PROPOSED
4170 7440 4200 5500
63 164 0 150
4233 7604 4200 5650
3437 2529 2700 2800
0 193 250 280
220 26 110 400
20 189 320 320
209 126 370 400
803 812 900 900
36 42 140 140
4725 3917 4790 5240
-492 3687 -590 410
0 0 0 0
1312 820 800 4700
820 4507 210 5110
-54-
DOCKS
CODE
REVENUE
DOCK PERMITS
I,MCD FEE
INTEREST
TOTAL REVENUE
1300
1440
2100
2140
2200
2300
3100
3210
3340
4100
5110
5300
EXPENDITURES
SALARIES, TEMP.
PERA/FICA
OFFICE SUPPLIES
COPY MACHINE FEES
OPERATING SUPPLIES
REPAIR/MAINT. SUPPLIES
PROFESSIONAL SERVICES
POSTAGE
USE OF PERSONAL AUTO
LMCD FEES
TREE REMOVAL
OTHER IMPROVEMENTS
(RIP-RAP/DREDGING)
TOTAL
REVENUE OVER(UNDER) EXPENDITURES
FUND BALANCE - JANUARY 1
TRANSFER FROM GENERAL FUND
FUND BALANCE - DECEMBER 31
1991 1992
ACTUAL ACTUAL
4350
1993 1994
APPROVED PROPOSED
62672 64357 63500 63500
6310 1372 7500 6000
2412 4085 2280 2500
71394 69814 73280 72000
15075 15527 16560 16980
0 1470 1580 1650
157 70 160 160
128 298 300 300
208 273 320 610
0 0 1000 1000
123 30 2000 2000
370 305 500 500
126 156 150 180
5590 7338 7500 6000
3165 8108 4260 4300
6001 3427 21110 20000
30943 37002
55440 53680
17840 18320
57040 80000
0 0
40451 32812
-9145 31305
0 0
31306 64117 74880 98320
-55-
*PENSION FUND
1991 1992
ACTUAL ACTUAL
8200
1993 1994
APPROVED PROPOSED
REVENUE
INTEREST
EXPENDITURES -SEVERANCE
REVENUES OVER EXPENDITURES
FUND BALANCE - JANUARY 1
FUND BALANCE - DECEMBER 31
5583 3377
5583 3377
6983 80774
-1400 -77397
88639 87240
87239 9843
1600 0
1600 0
0 0
1600 0
46000 0
47600 0
* SPECIAL FUND SET ASIDE FOR SEVERANCE PAYMENTS TO EMPLOYEES WHO
QUALIFY.
-56-