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2014-09-03 CC Agenda PacketPLEASE TURN OFF CELL PHONES & PAGERS IN COUNCIL CHAMBERS. AGENDA Page 1. Westonka Historical Society — Vern Brandenburg and Ron Pauly 1 -4 A. Request for funding agreement with cities 2. Finance and Admin — Catherine Pausche, Finance Director /Clerk/Treasurer 5 A. Fund balance and key statistics 6 -10 B. Major contracts and procurement 11 -18 C. Staffing proposal 19 -22 D. Capital Expenditures 23 -43 3. Fire Department — Greg Pederson, Fire Chief 44 -54 A. Ladder truck B. Staffing needs C. Other 4. Liquor Store — John Colotti, Manager 55 -58 A. Technology update — point of sale /register system B. Other 5. Public Works — Carlton Moore, Public Works Dir & Ray Hanson, Public Works Supt 59 -62 A. Bid alternates and change orders; indirect/contingency costs B. Engineering costs, generally C. Other 6. Community Development — Sarah Smith, Community Development Dir 63 -66 A. Staffing proposal — Field Officer B. Marketing effort and developer attraction C. Other P.O. Box 84 Mound MN 55364 westonkahi stori calsociety.org August 28, 2014 TO: Mark Hanus, Mayor, City of Mound t cfKandis Hanson, City Manager FROM: Vern Brandenburg, Westonka Historical Society Board of Directors Ron Pauly, Westonka Historical Society Board of Directors Pam Myers, Westonka Historical Society Board of Directors RE: Financial support of the Westonka Historical Society On behalf of the Board of Directors of the Westonka Historical Society ( "WHS "), we are writing to request that the City of Mound enter into an agreement with WHS to provide financial support which will provide a facility for the work of WHS. The WHS Board requests that the City of Mound adopt the enclosed Memorandum of Agreement during your 2015 budget approval process. This agreement will assure that permanent space will be provided for the collecting, preserving, storing, housing, printing, publishing, distributing and exhibiting date and materials pertaining to the history of the City of Mound. We would like to attend one of your city's budget workshops. Please notify us which date you would prefer that we attend. A financial statement of WHS expenses and revenues generated through membership, donations, sales, and fund - raising events will be delivered as soon as possible. Statistics: Visitors to our community: The museum is open Saturdays 10:00 a.m. -2:00 p.m. A donation of $3 is requested. Historical society members volunteer to open the doors in the Centennial Building, turn on the lights, and welcome visitors. Since our open house just a year ago, June 15, we have welcomed over 500 visitors, from across the Twin Cities, across Minnesota, and from 13 states, from New York to Washington, and from Florida to North Dakota. Publicity for our community: Did you see the recent "The Pulse" program on local cable television, featuring a tour of the history museum? When this UTube video was added to our Facebook page, it got 200 hits! On June 1, 2014, when we took vintage Tonka Toys to the Concours d'Elegance 10,000 Lakes vintage car show, 100 visitors took brochures about our museum. When you visit the Minnesota History i1 Center in downtown St. Paul, and its "Toys from the 50s, 60s and 70s" display, look for our museum's loan of Tonka trucks, on display through January 2015, and on- the -road across the U.S. for the following six months. Collections: Community and Schools: Residents continue to make donations, so our collections continue to grow. The room devoted to our community's towns -- Minnetrista, Mound, Spring Park, and Navarre -- is bursting with objects, documents, and stories of families and businesses. Have you seen the voyageur -era pistol, dated about 1835? Or the 1910 streetcar map? Or the school yearbooks beginning in 1923? Do you know that we're about to have our 100th high school graduating class, in 2018? Local Faces: Native Americans settlers Andrews Sisters Graduates. This room is packed with history of those who lived on our part of the Lake. Tom Rockvam has adopted this room, and is often the tour guide on a Saturday. His connection with Patty Andrews brought the museum many items from her estate, including jewelry worn during performances and many of the awards the sisters received. Tonka Toys: Almost every week, visitors bring a Tonka toy, to donate or to ask questions about its origin or its value. Ron Pauly has adopted this room, and is often the Saturday tour guide, to give details about our 400+ toys on display. The donated display cabinets are filled to overflowing, and more donations are promised. Programs: This year, the historical society hosted monthly programs, talks by local authors and talks about local history, plus a Tonka Toy employee reunion. Saturday program topics included the geology of Lake Minnetonka, 'jester soil" which is on display at Gale Woods in Minnetrista and was named the MN state soil, "Ski Tonka" and "The Mighty 8th Air Force" in honor of Veterans. The historical society continues to create fund - raising events to cover annual costs for the quarterly newsletter, the creation of displays, and office expenses. This year's fund - raising events included an Al & Alma's boat tour of Lake Minnetonka and a "House of Moy" dinner. Volunteers WHS is an all- volunteer organization. This year's WHS volunteer hours totaled approximately 780 hours. They open the museum on Saturdays and welcome visitors to our community's historical displays. They accept donations and organize them for display. They interview citizens, write articles about local history, and create a quarterly newsletter. They create historical displays for the fund - raisers, as well as the Gillespie Center and the Westonka Public Library and contribute to displays at the Minnesota History Center, in addition to searching for items for silent auctions. They market our local history retail items to local businesses, keeping their shelves stocked with books, jigsaw puzzles and games created by WHS and local authors. In conclusion, feel free to contact us for any additional information which you would need in order to assure your support of this request. Vern Brandenburg 952 - 472 -5820 Ron Pauly 952 - 472 -1809 Pam Myers 952- 474 -1601, pmyers @iphouse.com W This Memorandum of Agreement (hereinafter "Memorandum') is entered into between Westonka Historical Society, a Minnesota non -profit corporation (hereinafter "WHS "), and the City of Mound, a Minnesota municipal corporation (hereinafter "City "). WHEREAS, WHS has a long history of cooperating with area cities to preserve local history and culture via collections of artifacts, oral histories, written word, and other programming, and WHEREAS, the WHS is increasing the amount of educational and programming events to appeal to a wide variety of audiences; and WHEREAS, the WHS operates with a volunteer staff and modest budget to fund programming, a history museum, newsletter, website and advertising; and WHEREAS, per Minnesota State Statute 471.93 the City may appropriate money for the purpose of collecting, preserving, storing, housing, printing, publishing, distributing and exhibiting data and material pertaining to the history of the city; for the purpose of commemorating the anniversary of any important and outstanding event in such history; and to preserve such history data and material for future generations; and WHEREAS, the City recognizes the care, expertise and leadership the WHS has demonstrated in preserving local history and acknowledges the WHS is an affiliate of the Minnesota Historical Society; and WHEREAS, the City wishes to engage the professional services of the WHS on a fee for service basis. NOW, THEREFORE, the parties hereto have entered into this Memorandum of Agreement to serve as the terms and conditions of a fee for service as follows: The term of this Agreement shall be from January 1, 2015, through December 31, 2019; and 2. The above recitals are incorporated into this Memorandum as if restated here; and 3. The City will pay $1.50 per resident to WHS by January 30a` for each year of the agreement; and 4. WHS is solely responsible for all required equipment and expenses involved in providing for the preservation of local history and programming; and 5. To the fullest extent possible, WHS and its employees, agents, successors or assigns agree to protect, defend, save, and hold harmless the City, its officers, agents, and employees from all claims, suits, or action of any kind arising out of this Memorandum. Nothing in this Memorandum shall constitute a waiver or limitation of any immunity or limitation on -26 liability to which the City is entitled. The parties agree that these indemnification obligations will survive the completion or termination of this Memorandum; and 6. The Memorandum shall be reviewed annually by the parties; and The Memorandum shall terminate on the last day of the year stated above or earlier upon the mutual consent of the parties; and 8. This Memorandum constitutes the entire agreement between the parties and no other agreement prior to this agreement or contemporaneous herewith shall be effective except as expressly set forth or incorporated herein. Any purported amendment shall not be effective unless it shall be set forth in writing and executed by both parties. IN VATNESS WHEREOF, the City of Mound and the Westonka Historical Society have caused this Memorandum of Agreement to be executed by their respective duly authorized officers. CITY OF Mound Westonka Historical Society Date Name Date -3- �stonka • • • P.O. Box 84, Mound MN 55364 952 -474 -1601 westonkahistoricalsociety.org SUMMARY OF INCOME /EXPENSES AUGUST 2013 - AUGUST 2014 TkTk. ,A 4 Dues 2,730.00 Donations 12,809.00 Product Sales 4,344.27 Events 7,197.80 TOTAL INCOME 27,081.07 *ifa i*i Operating Expenses 14,626.83 (City of Mound) Newsletter 478.38 Internet 754.04 Products 631.80 Insurance 638.99 USPS 102.96 Professional Dues 65.00 Events 3916.59 Advertising 750.00 Taxes 89.00 TOTAL EXPENSES 22,053.59 am r MEMORANDUM TO: Mayor and Council Members FROM: Catherine Pausche, Finance Director /Clerk/Treasurer DATE: August 28, 2014 SUBJECT: Levy, Budget, and Fund Balance Considerations The Council must consider many factors when approving the City operating budgets and levies. The primary factors include: • General Fund Revenue Levy and Total Levy (includes Special Levies) • The "tax capture" assumption — we currently assume we will receive 87.15% of the levy • Unassigned and Total General Fund Balance • Whether there will be a surplus adding to fund balance (revenues exceed expenses), spend - down decreasing fund balance (revenues less than expenses), or a break - even/no change to fund balance • Changes in tax capacity and city tax rate The following schedule shows the history of these factors. I believe that if we were to benchmark the values from 2009 — 2014, it would be difficult to find a City that has been able to achieve the same level of savings in their General Fund expenditures. The 2.87% increase requested for 2015 brings the overall increase between 2009 and 2015 to 2.5 %. The 2015 budget reflects further tweaking of the staff composition in order to ensure quality and consistency in the services provided. The City received a Local Government Aid (LGA) allotment of $291 K in 2014 and 2015 after the legislature revised the formula. If LGA is eliminated in 2016 or beyond, the bulk of offset would need to come from alternative revenue sources as the savings opportunities have been maximized on the expense side. For example, the City no longer issues equipment certificates for its vehicles and equipment. The General Fund capital expenditures requested for 2015 total $197,000. Alternatively, the General Fund levy or franchise fees could be increased to help offset a loss or reduction in LGA. The Cash and Investments report that is provided monthly to the Council is also included because it shows the peaks and valleys of the City cash flow and the need for healthy fund balances. Cash flow has been less of an issue as we are bonding for projects, but the level of bonding will decrease significantly in future years. The utility funds have deficit cash balances because we are managing rate increases over time. It will take the Council's commitment to steady rate increases for the revenues to catch up with the debt service and operating requirements. Utility rates and the Capital Improvement Plan will be discussed at the October 21" budget workshop. -5- e In N h 'It 't' O O N O r r r U v F J o r r r O V N r N r _ O. X °> o e o e o o o a o y W 'C v ra v O r O r N C9 O O N n OD 7 c Q1 N M r n 4 LL N fD n `0., aN-' r M O O T N q M V! LL `O C ,a Qi _ > i > O cr 1 r. r N h M M r h O h 'R �D M r O N r V T a O W h O N V N r O c O V .J v O ` y Q. 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V3 fR tR M !R b2 G � �1 LL U O. y i— O W o e o 0 0 0 0 0 0 0 0 0 0 a% 3 pj O CO 0 U Q F- o N Nd d r� V VN .Md a V -4 7; V V ,n LL N V t6 cO a U R d G X O G w W o o 0 0 0 o a o 0 0 3 w N r O N O O O O O O O O O rQ V N m 0 O tO Ol O O O O O W O O O O U Q= C° M N N N M N N N r N M N N = LL 'p N �, M er to fD h W O O N M O } N N N N N N N N N N N d U C N A a a G a N d b C C O O � N X � � O C N L O U ry -a o N 07 ttl = O O A O .OQ N O � � > d Y � O N o i M U d � C N a d _ � X 2 G fq a U LL O Q Q F R d C LL m U o W r N M Y mmmorrwro<o In lov covMmmin rlo lv i�oNM Q D]mOrcJ (O m<oM�rmmN 10 �v>co oco�mm mm N co M N N V] N M O N V 0 10 O M N V O m r N V 0 O] M LO T N O O V 10 V Z N f0 1!'1 co Z � �mv mmN NV'MM �NM -'vv O N fD N y� Q W OI O r M O N A O N M N O O O O'r' N r N ON1n 1n N m N O N N Z d ' O to N (p �- N r 1[] CO A N N A CO O J A O O W O N f0 (D V N V V W O VI Q Q Q (O 4'1 V f0 M W N f➢ N N 11"1 A �cc O F v N 0 fo O N A W th (O N e- U Z J [p � r 0 � OJ A h M A t0 N A O 'P r r � 0 1a� m T (O W (p (O N 10 A A 10 Yl ? !T N N O� �- M M M M (O N 1() A m N Q U OI O tfi N m O N N of O N r f") (O O A M [O t0 fD O O O W M10 2 c5 V N r- W r 1t) N r M VJ M cD M A� ON1 O W tp co M (p ro N N U O O K r O V N o'2 NNV MNN �MNN� VM V�� i M N A 10 N M U `o m y a o c_m N � Y d n a m N la'J O O a of m m N h [a0 C o y N p C N O C CN S> C O m° v m m m aci aci m w h° �c m �m °� m d aEi EE aEi aEE m mo L o o > ` 'o c °c c o �' _ o >>m = a o, 0 E n xN n n n n n n n x 4' o E J J ILL - J =° U° v m `o i. E y Q m a_ Z Q m o o-00000000000000 m6° m LL w m v m > 0'. d 2 0 C7 Q 0 00O (3 (3 C7 o C7 C7 CD (D (50 OU 7 R m �K f/J_ O N of ro a m LL'1 1n (O t0 c0 (D (D 1➢ (O r r r O O 1!) r O O O r r o] 1- m W m W 2 VIA e� Y1 V I ^wr V r y my C J� J r- Cl __ ry FUND BALANCE POLICY PURPOSE The City understands it has a responsibility to maintain prudent financial operations to ensure stable city operations for the benefit of city residents and businesses. Fund balance reserves are an important component in ensuring the overall financial health of a community, by giving the City cushion to meet contingency or cash -flow timing needs. The Office of the State Auditor recommends that at year -end, local governments maintain an unrestricted fund balance in their general fund and special revenue funds of Uproximately 35 to 50% of fund operating revenues, or no less than five months of operating expenditures. While the bond rating agencies do not have recommended fund balance levels, the agencies look favorably on larger fund balances, which protect against contingencies and cash flow needs. In addition, this policy integrates and further defines the City of Mound's governmental fund balance classifications to be in compliance with Governmental Accounting Standards Board Statement 54: Fund Balance Reporting and Governmental Fund Type Definitions. !1�7i7�[N7 • It is the City's general guideline to maintain an unassigned General Fund balance, also referred to as the "minimum fund balance ", of not less than 20% of budgeted operating expenditures; however, this need could fluctuate with each year's budget objectives • Annual proposed budgets shall include this benchmark policy. Council shall review the amounts in fund balance in conjunction with the annual budget approval, and make adjustments as necessary to meet expected cash -flow needs. • In the event the unassigned General Fund balance will be calculated to be less than the minimum requirement at the completion of any fiscal year, the City shall plan to adjust budget resources in the subsequent fiscal years to bring the fund balance into compliance with this policy. • The adopted budget resolution indicates the amount that can be expended by each fund and is supported by detailed budget estimates for individual expenditure accounts, also referred to as "line items." Variances to budget in these line item expenses may occur as long as the fund remains at or above budgeted levels. If a fund is not expected to meet or exceed its budget a budget revision at the fund level must be authorized by the City Council at the request of the City Manager. The Council under Minnesota Statutes 412.731 can modify or amend the budget resolution if funds are available and a 4/5 vote is obtained. • The City Council may consider appropriating for authorized purposes year -end fund balance in excess of the minimum fund balance or increasing the minimum fund balance. An example of preferred use of fund b._8 -ice over and above the minimum fund balance 10/6/2011 would be for one -time expenditures, such as capital expenditures, which do not result in recurring operating costs. Appropriation from the minimum fund balance shall require the approval of the City Council and shall be used only for non - recurring expenditures, unforeseen emergencies or immediate capital needs that cannot be accommodated through current year savings. Replenishment recommendations will accompany the decision to utilize fund balance. At the discretion of the City Council, fund balance may be committed for specific purposes by resolution designating the specific use of fetid balance and the amount. Fund balance commitment resolutions must be completed before December 31 st to be effective for that fiscal year and remain in effect until the commitment is changed or eliminated by Council resolution. The City Council authorizes the City Manager to assign fund balance for reporting purposes only, that reflects the City's intended use of those funds. This does not change the authority to actually spend resources, but to assign resources for presentation purposes only. When both restricted and unrestricted resources are available for use, it is the City's policy to first use restricted resources, and then use unrestricted resources as they are needed. When committed, assigned or unassigned resources are available for use, it is the City's policy to use resources in the following order; 1. Committed 2. Assigned and 3. Unassigned. III. DEFINITIONS Governmental Fund Balance classifications are defined as follows: Fund Balance — the difference between assets and liabilities reported in a governmental fund. Nonspendable fund balance — amounts that are not in a spendable form or are required to be maintained intact. Examples include prepaid items, inventory, land held for resale, and long -term receivables that are not otherwise restricted, committed, assigned, or offset by deferred revenue. Restricted fund balance — amounts subject to externally enforceable legal restrictions. Examples include fund balance related to unspent bond proceeds, tax increments, debt service fund balances, and park dedication fees. Unrestricted fund balance — the total of committed fund balance, assigned fmld balance and unassigned fund balance. Committed fund balance — amounts that are constrained by City Council resolution for a specific purpose. Assigned fund balance — amounts a government intends to use for a specific purpose; intent can be expressed by the government body or by an official or body to which the governing body delegates the authority. This would include any remaining positive fund balance in all funds other than the general fund. Examples include all special revenue fund g 10/6/2011 balances that are not restricted or committed, due to the specialized intent of the revenue, source. Unassigned fund balance — residual amounts that are available for any purpose in the general fund. Unassigned fund balance will occur only in the General Fund or in other funds when there is a negative fund balance that can't be eliminated by reducing restricted, committed or assigned fund balances. 10 10/6/2011 P n MEMORANDUM TO: Mayor and Council Members FROM: Kandis Hanson, City Manager Catherine Pausche, Finance Director /Clerk/Treasurer DATE: August 28, 2014 SUBJECT: Major Contracts and Procurement Process Attached is a schedule of the major contracts for services that the City manages as well as some information from the League of Minnesota Cities (LMC) regarding contracting and bid laws. The LMC recommends the Council approve all contracts by resolution. Many of these contacts were approved by resolution, some do not have formalized contracts, and some where effectively authorized through the budget approval process. As discussed at the April 15, 2014 workshop, Staff will be developing a procurement policy/ commitment authority that will specifically identify authorized levels of spending for the City Manager and his /her designee(s) and targets grey areas that need to be authorized by the council in advance. It will also identify when formalized contracts are required. The schedule of contracts has been included as they are significant budget drivers and key services required by the City. All of these contacts are part of the operating budget approved by the Council, with the exception of engineering services which are divided between operating budgets and capital project approvals. Major capital projects, such as street and utility improvement projects, are authorized on a project by project basis via approval of resolutions in the following typical sequence: • RESOLUTION ORDERING PREPARATION OF A FEASIBILITY REPORT • RESOLUTION RECEIVING FEASIBILITY REPORT • RESOLUTION ORDERING IMPROVEMENT AND PREPARATION OF PLANS • RESOLUTION APPROVING PLANS AND SPECIFICATIONS AND ORDERING ADVERTISEMENT FOR BIDS • RESOLUTION AWARDING CONTRACT • RESOLUTION PROVIDING FOR THE SALE OF GO BONDS (Amount = project cost, issuance costs and indirect costs /contingency) • RESOLUTION ACCEPTING PROPOSAL ON THE SALE OF G.O. BONDS The Public Works Director is going to discuss how change orders and alternates are handled as well as how the indirect /contingency costs are estimated. in v U L Cl) N 0 _O Y U C O U 0 .C� G 0 O J v Y ro C n 0 0 a Y IM N N •' .-I o r o 0 0 0 o O o lz �n to O o 0 O N o m m o 0 0 0 0 0 0 0 C 0 0 o lf N �yj O vl of O � e-I Vl t0 O W O O Ol N O .-I d ri v 0 �p N Ut W O O O O N O > N M II N r O ✓1 V O N O O O O O O d 1p O O O O tp of m LD N O � O O O O O O .i rl O t0 .a N �yj 1p �/j ip ry vj vj lf) tp o W O O Oi vl O N C y 9 L N �y l0 N N N ri 'i N M N U J M O O tll O W d N h 01 tD O r Ol M O d r O O L _ p O d O d' V M N N OJ O l0 r C-1 M lO N O W O O O lD Ol lO N r N N N O lD lO Ol lO ti rl 1p l0 � N v1 O rV ✓1 V; C v1 l0 O 1p o N M o W ✓1 da rl r-i U d W r vl d N N Ot Ol Vl V) d M M N N N N .-i 4 N N N O N (tl N r• a' V l0 N � �p (O n' U a V W N N N r N N N N O N c o N = a L Q1 li co Ol C U O N GJ E O Q. CD O) N Q O Y o E N 'v o a)a c v c E c o o a v d u a Q 2 T a) N N N Q U N L N C N c a N 0 Q ) a O O_ E m 'p U1 '6 O Z N "y N V m c O. C ? Q Y m .°_- U ?: 'o F o� c a r m o m N = r o o m o a° w v a` o¢ a v v N C N U E Z E � V1 O (n N N -O G O N U O O O O N U a Cy6 c O N O O , L N t % O .6 N t N N a' •. c U) � F n O E c U) o a a o a) aci `�' o U a°i Z w o o c a 2 > a°i > U m -i S U a Y O C7 m Q Z Y ii 1 cc LL 3 3 3 C LL LL m LL � LL G LL � O O O a c9 a v, z ¢ ¢ a O a a t7 '19 0- LL a � to to a RELEVANT LINKS: League of Minnesota Cities Handbook for Minnesota Cities 11/19/2013 Expenditures, Purchasing, and Contracts "1`3" Chapter 23 1 Page 18 V. Contracts in general Generally, only the council may make contracts on behalf of the city; Minn_ slat § 412.691. individual councilmembers, council committees, and city administrative officers do not have that authority. However, the manager in Plan B statutory cities may let contracts when the amount does not exceed $20,000, unless the council sets a lower limit. Charters often give the city manager similar limited authority as well. City ofsmptes v. Minn. As long as a city council's actions are reasonable and honest, the council Power & Light Co., 196 Minn 303,265 N.W 58 may generally enter into contracts on any terms it deems appropriate. If a (1936 ) - contract does not require a tax levy higher than that allowed by law or result in indebtedness that exceeds the city's statutory debt limit, the law does not place an expenditure limit on such agreements. The council should approve every contract by resolution. In addition, the Minn. Scat. ; 412,20 1, mayor and the clerk (or the manager In an cities) must sign and affix the State ex rel. Knott, v. 6odapp, city seal to the contract. As long as the contract expresses an agreement of 104 Minn. 309, 116 N. W_ 589 (1908). the council as a whole, and as long as there is no other reasonable doubt concerning the contract's legality, these officials may not, on the basis of their own judgment, refuse to execute the contract. VI. Competitive bidding requirements Mina stns § 471345. The uniform municipal contracting (competitive bidding) law requires cities LMC information memo, Cornpeon,e Bidding to use the competitive bidding process for certain contracts estimated to liequu ements in C /ties. exceed $100,000. The competitive bidding law applies to: • Contracts for the sale, purchase, or rental of supplies, materials, or equipment. • Contracts for the construction, alteration, repair, or maintenance of real or personal property. By/joto Birunonous, mo. v. There are consequences for cities that fail to follow the statutory Maph ][ill Estates, Inc., 311 Minn 468, 250 N w.2d 182 requirements. If a council fails to advertise for bids when the law requires (1977). Kotschevar v. N. For "k competitive bidding, the contract is generally void. Cities have also been Township, 229 Minn. 234, 39 N.W.2d 107 (1949). Fargo ordered to pay for any benefits they have already received in order to avoid Foundry Co. v. Village of injustice to the party who performed work and to prevent unjust enrichment Calloway, 148 Minn. 273, 181 N . 584 (1921), of a city by its own failure to advertise for bids. Councilmembers probably Williams v, mate contracting would not be personally liable to a contractor if they acted in good faith. Co., 160 Minn. 293, 199 KW 919 (1924). Unsuccessful bidders may sue to recover the costs of preparing their bids if Minn slat. 5 471.345, subd the competitive bidding process is not followed properly, but may not 14, recover damages or attorney's fees. League of Minnesota Cities Handbook for Minnesota Cities 11/19/2013 Expenditures, Purchasing, and Contracts "1`3" Chapter 23 1 Page 18 RELEVANT LINKS: Minn- s,ar_ a 473545. subd- 3. Minn Sku , 471.345, subd 4. A. General requirements Cities must generally use the competitive biddin process for certain contracts estimated to exceed $100,000. For contracts less than this amount, the city council has choices regarding what procedure to use. If the contract cost is expected to exceed $25,000 but not to exceed - $100,000, the city can choose to use either the competitive bidding process or make the contract by direct negotiation. If direct negotiation is used, the city must het at least two quotations and keep them on file for at least one year. Minn. slat. r 471.345. subs. If the contract is expected to be $25,000 or less, the council has discretion to make the contract b obtainin notes or it may simpl by uy or sell the item on t e open market. If the council chooses to obtain quotes, it must obtain at least two quotes and keep them on file for at least one year. B. Local improvements Minn. stat. 429 041, subs. 1, Cities must generally use the competitive bidding process for local improvement projects that are to be paid for with special assessments if the estimated cost of the contract will exceed $100,000. The process for See LMC information memo, Specud Assesswiv c�nde. competitively bidding a local improvement project is somewhat different than for other contracts, so the law should be reviewed before the bidding process begins. C. Bidding procedures c,,svold, Ransel Coanrv, Once the engineer or purchasing agent has prepared the necessary 242 Minn. 529, 65 N.W.2d 647 (1954) specifications, the council should seek competitive bids if the taw requires or the council believes they are desirable. If the council chooses to seek bids, the city most likely must still follow all competitive bidding requirements. 1. Specifications Minn. stat. gs 47135 - 37 when a city calls for bids for the purchase of supplies or equipment that are competitive in nature, it cannot prepare specifications to exclude all but one type of supply or equipment. Diamond v. City ofMankato, The proposals and specifications must allow free and full competition. They 89 Minn. 48,93 NW, 911 (1903). Davies v. village of may not give a prospective bidder an unfair advantage. A city can include Madelio, 205 Minn_ 526, 287 reasonable specifications, even if it results in fewer people being able to bid. N W. 1 (1939). Hendricks v. City ofhfinneapolis, 207 Minn. 151, 290 N.W. 428 (1940). League of Minnesota Cities Handbook for Minnesota Cities 11/19/2013 Expenditures, Purchasing, and Contracts '14" Chapter 23 1 Page 19 RELEVANT LINKS: Colley x Coy ofSt Paul, 223 Minn. 376,26 N W.2d 83S (1947). Rochon Corp. r. City oJ9, Paul, 814 N. W 2 365 (Minn, Ct_ App. 2012) L)Wnuak Bros.. Inc v. Stale. No. C3 -97 -972 (Minn. Ct. App. Nov. 25, 1997) (unpublished opinion). Lorenng- Johnson, Inc. v. City of Prim Lake, 558 N. W.2d 499 (Mimi- Ct. App, 1997). Swian n. Cal' ofSY. Prml, 234 Minn. 263, 48 N.W.2d 436 (1951). Minn. Slat.§ 471.3457, Minn. Slat. § 16C.02, subd. 4a. Minn - Slat. 5 I6C.28. Minn. Slat .§ 412311. subd. 2. Mina Star. § 429.041, subd. 24. Minn. Slat. § 1620 t 5. subd. 1 a. Minn. Slat. §469.068, subd. 1a. Mina Slat_ § 469.101_subd.5a. Mint Slat § 471 345, subds. 3a, 4a, and 5, For example, a court has ruled that when a contract called for a company to install equipment according to its own specifications instead of those of the city, there was a material variance. Another court held that a modification to increase a bid after bids were opened was a material change, despite the fact that the modification did not displace a lower bidder. A mistake in a price term cannot be waived and an ambiguous contract -bid price cannot be waived as an irregularity. Once a bid has been opened, a city has no authority to make any "material" change or modifications to the bid, even if the city's bid instructions allow it to waive irregularities. If a problem or confusion arises, all bids can be rejected and a new request for bids can be made. Whether a variance gives a bidder substantial advantage or benefit is not the sole test for determining if such variance is material. Unless the bid responds to the specifications in all material respects, it is not a bid but a new proposition the city should reject. 9. Veteran -owned small business contracts Cities may implement programs to provide veteran -owned businesses with a bid preference when awarding contracts for the sale, purchase, or rental of supplies, materials, or equipment; the construction, alteration, repair, or maintenance of real or personal property; and services. D. Best value contracting Best value contracting provides an alternative to the competitive bidding process. With best value, cities are able to consider performance factors with price when awarding construction project contracts. Performance criteria may include (but are not limited to): • Quality of performance on previous projects (this does not include the exercise or assertion of a person's legal rights). • Timeliness of performance on previous projects. • Level of customer satisfaction on previous projects. • Record of performing previous projects on budget and ability to minimize cost overruns. • Ability to minimize change orders. • Ability to prepare appropriate project plans. • Technical capabilities. • Qualifications of key personnel. • Ability to assess and minimize risks. League of Minnesota Cities Handbook for Minnesota Cities 11/19/2013 Expenditures, Purchasing, and Contracts -15- Chapter 23 1 Page 24 RELEVANT LINKS: Minn. Slat., 16003, subd. 19. Minn. Slat § 16C28, subd. I(0), Minn. Suit § 16C.28, subd. lain Scha and[ Sanitation v. City o/Penniesvill(,, 423 N. W.2d 59 (Minn. Ct. App. 1988) - A,G, 01) 707a -7 (July 22_ 1985). AG Op. 707 -A (1�cb. 8,1990). Minn_ Stitt § 471,6161 Minn. Slat § 471345, subd. 16. Any staff or consultants who wish to bid out a construction project through best value contracting must first receive training in the request for proposal (RFP) process for best value contracting. The commissioner of the Department of Administration has authority to establish a training program for state and local government officials. The law does not specify the content or amount of training required, and the training may be conducted by entities other than the Department of Administration. The criteria used to evaluate best value contracting proposals must be included in the REP. The RFP must also state the relative weight of price and other selection criteria. If an interview of the vendor or contractor's personnel is a factor in the selection criteria, the relative weight of the interview must be stated in the RFP and applied accordingly. It appears that cities are limited to using best value contracting for either one project annually or 20 percent of their projects, whichever is greater, for the first three fiscal years in which best value contracting is used. E. Exemptions In the absence of a statutory or charter requirement, it is not necessary for a city to advertise for bids. Cities may choose to advertise for bids, however, even if the law does not require them to do so. Cities are not required by statute to follow the competitive bidding process for the following types of contracts. Professional services Cities are not required to follow the competitive bidding process when contracting for professional services, such as those of doctors, engineers, lawyers, architects, and accountants as well as other services requiring technical, scientific, or professional training like refuse hauling. 2. Insurance contracts Cities are not required to follow the competitive bidding process for insurance contracts. Cities must, however, seek requests for proposals for group insurance for 25 or more employees. 3. Reverse auctions Electronic reverse auctions differ from a traditional auction in that vendors bid against each other to offer the lowest selling price for a particular contract in an open and interactive electronic environment. Cities are prohibited from using a reverse auction to contract for professional or technical services. League of Minnesota Cities Handbook for Minnesota Cities 11/19/2013 Expenditures, Purchasing, and Contracts -16- Chapter 23 1 Page 25 N RELEVANT LINKS: Minn. Slut y§' 471.64. A. G. Op, 707a- 15 (Sept_ 14, 1987), A. G. Op. 707a -15 (Sept. 147 1987), Minn. Stet § 471.3455. See LMC information memo, Competitive Bidding, Requi,ements in Cities. Mina slat. � 12.37. 4. Purchases from other government agencies A city does not need to comply with competitive bidding requirements when purchasing property or equipment from the federal government, the state, or any political subdivision of the state. The council may, by resolution, authorize any of its officers or employees to enter a bid for the city at any sale of equipment, supplies, materials, or other property. The city may authorize an officer or employee to make a down payment or a payment in full, if necessary, in connection with the bidding. 5. Real estate Cities are not required to follow the competitive bidding process for the purchase, lease, or sale of real estate. 6. Public safety equipment A city may acquire by purchase or lease used public safety equipment without competitive bids or proposals if the equipment is clearly and legitimately limited to a single source of supply and the contract price may be best established by direct negotiation. "Public safety equipment" is defined as vehicles and specialized equipment used by a fire department in firefighting, ambulance and emergency medical treatment services, rescue, and hazardous materials response. 7. Other exemptions There are a number of other types of contracts exempt from competitive bidding. VII. Emergency contracts There are a number of exceptions from normally required contracting procedures to address emergency situations. A. Cities and other political subdivisions Under Minnesota's Emergency Management Act, cities, counties, towns, and metropolitan airport commissions are given authority to enter into contracts during emergencies without following many normally required procedures. The governing body may waive compliance with the time - consuming procedures or formalities concerning: League of Minnesota Cities Handbook for Minnesota Cities 11/19/2013 Expenditures, Purchasing, and Contracts -17- Chapter 23 1 Page 26 RELEVANT LINKS: LMCIT Contract Review service. Krohnberg v. Pass, 187 Minn. 73, 244 NW. 329 (1932). ,Sche ands .Sanilation c. Chy o(Pa➢nesvilie, 423 N W2d 59 (Minn. Ct. App, 1988) - A.G. Op 707x-7 (July 22. 19851. A G. Op. 707 -A (Feb, 8, 1990) See LMC information memo, Service Cnebncts. Loakiig Out for Your Clp� LMCI I Contract Review sorvice. In selecting the consultants for interviews, the council may wish to consider the following questions: • Does the consultant have experience with the specific type of project? • What is the consultant's reputation? Contact references and other cities that have used the consultant. Be especially concerned with the financial responsibility of the consultant and level of liability insurance coverage maintained. • Does the consultant have adequate, experienced staff? • Who on the consultant's staff will do the project? What are their qualifications? • What is the time schedule for completing the work? Is it realistic? • How far is the consultant's office from the project or problem? The council should then select one firm, and city staff should negotiate a written contract with the consultant for council approval. The contract should address liability as well. F. Bidding for consultant services State law does not require cities to competitively bid contracts for consultants, but cities may choose to do so. The council should decide whether this method of selection is desirable. The competence and qualifications of a consultant are generally more important than the possibility of saving money. If a consultant overcharges, checking with previous clients should reveal that information and may take the place of the financial safeguards achieved with competitive bids. G. Contracting with consultants Some consultants attempt to insert clauses within service contracts that severely limit the consultant's liability for errors. Councils should take special precautions to ensure all contracts are carefully reviewed before they are signed by the parties. Contractual terms need to be investigated, even if the consultant suggests it is "the standard agreement for all municipal clients." Executed contracts are generally binding on the parties, even if the person signing did not read or understand its contents. Some consultants want the city to reimburse a consultant for the consultant's negligence, or require the city to report claims against the consultant within a very short time period. Dollar limitations on liability are a problem, as is agreeing to limit liability to the amount of the consultant's liability insurance. The damages may far exceed these limitations, or there may be multiple claims against the insurance that would all have to be satisfied within the dollar limitations of the liability insurance. League of Minnesota Cities Handbook for Minnesota Cities 11/19/2013 Expenditures, Purchasing, and Contracts "1.8" Chapter 23 1 Page 33 P MEMORANDUM TO: Mayor and Council Members FROM: Kandis Hanson, City Manager Catherine Pausche, Finance Director /Clerk/Treasurer DATE: August 28, 2014 SUBJECT: Staffing Proposal Attached are schedules showing the change in full-time employees /equivalents (FTEs) since 2008. The City absorbed 8 positions since 2008, excluding the contract for police services. Staff is requesting a new Administrative Services Coordinator position be approved for the 2015 budget. The attached organization chart shows the responsibilities of the Finance and Administrative Services Department, as well as the others. This department was created when the City Clerk position was combined with the Finance Director /Treasurer position in 2013. During that reorganization, an administrative assistant/accounting clerk position was budgeted, but that position was vacant and removed in the 2014 budget. In retrospect, an additional position is needed as the work is not getting done and quality has suffered. The proposed Administrative Services Coordinator position will be on the same pay scale as the Accotmtant, which has a low of $56,718 and a high of $70,364. This classification is comparable to City Clerk positions per the League of Minnesota Cities salary survey. The position will assist the Director of Finance and Administration in coordinating the following activities: Elections, Official Records /Data Practices, Information Technology, Human Resources, Legal Publications, Dock Administration, Website /Communications, Procurement /Contracts, and Cemetery. This position goes beyond the typical City Clerk functions and will have a higher level of accountability, responsibility, and productivity expectations compared to an administrative assistant position. We hope you will agree that absorbing 39% of the FTEs in the Finance and Administration functions is not sustainable. With the addition of this position, the department will still have absorbed 26% of the FTEs since 2008, not including the additional responsibilities absorbed that Jim Fackler used to perform for the Dock program. If you have any questions or need additional information to make this decision, please call or email Catherine prior to Wednesday's workshop. in « ly / 0 > } A \{ 22 ®> §£ 2s 5) }) a. u u � 2 _ O U � 0 q § \ \ R U) 2 O � � � � 0 Q o/f §_j zu�; Ulio » k 60 R R « w q « z « � � 0 m E t / J\ / 3a /\ // (6, U) \7 §0 ) (D (D a) (3\\/ # / z e - \j}/ / /wU)C /m d / \ \o « ly / 0 > } A \{ 22 ®> §£ 2s 5) }) a. u u � 2 _ O U � 0 q § \ \ R U) 2 O � � � � 0 Q o/f §_j zu�; Ulio » k 60 R R « w q « z « � � 0 m § E \_ / J\ / 3a /\ // (6, U) \7 §0 ) (D (D a) (3\\/ a / z e - \j}/ / /wU)C /m d / \ \o —0 mM'E 7 zzC) 0-2 >\ p a) C) ez=m § E \_ / J\ / 3a § § § 2 � 2 � IL �§ zCL ko \/ c won e ƒ§§� J0mC) _ E \ \00E � ~9% =. %E -Ef E {2 G7 7E E 2 /zoc2 w \� ƒ \ $ oE <��ay 22zjEo�/ j\\{\ / \\// \\/ a 5 _2 > j < » /( / /6{ \` \ /6\ z 3 /? @°JE »f /ƒ.Rgd // (D 00 e @oe _ /±m=Jo4sE =m E \2 / /} a) // (6, §0 ) (D (D a) (3\\/ as \j}/ / /wU)C /m _ E \ \00E � ~9% =. %E -Ef E {2 G7 7E E 2 /zoc2 w \� ƒ \ $ oE <��ay 22zjEo�/ j\\{\ / \\// \\/ a 5 _2 > j < » /( / /6{ \` \ /6\ z 3 /? @°JE »f /ƒ.Rgd // (D 00 e @oe _ /±m=Jo4sE =m City of Mound Full Time Employees Non -Union Class/ Points Title/ Position Exempt? 62" Asst. Liquor Store Mgr Yes 62 PW Admin /Acct Clerk NO 62 Planning Admin Asst NO 62 HR/Payroll Clerk NO 62 Fire Admin Asst NO 62 Field Officer NO 80 Admin Services Coord No 80 Accountant No 92 Liquor Store Mgr Yes r 92 PW Superintendent Yes 104 Comm Development Dir Yes 105 Public Works Director Yes 106 Fire Chief Yes 112 Finance Dir /Clerk/Treas Yes 126 City Manager I Yes ME W O O N L v hA C !E U w O LL N 30 O O U v o O m 0 O v C N 0 O .O (O N C V a v 4/ c E Y v Y CZ O U LL 0 U Q O O O Y a+ u O O O C Q c L C U LL U r0 C 'O U C t0 C C LL � O C LL O1 u C y Y p v U L O T Y U VI w N o Q u v v f0 v YO .0 b0 Y o v a "O N f0 6 v O O v O u A n n 0 0 0 m o m o o .-� m o �n N G M O m 06 Y V 00 .Y d V1 N N O O LL O O m M N O O O 00 O t~i. 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MEMORANDUM TO: Mayor and Council Members FROM: Catherine Pausche, Finance Director /Clerk/Treasurer DATE: August 28, 2014 SUBJECT: Capital Expenditures Budget Capital expenditures for vehicles and equipment are approved as part of both the preliminary and final operating budgets. The Capital Improvement Plan for infrastructure improvements and corresponding utility rate increases will be discussed at the October 21, 2014 budget workshop. Staff will be working on a 5 — 10 year capital expenditures plan so the council can be aware of ongoing needs and plan accordingly. Our current expected useful lives for capital assets are as follows: Assets Useful Lives in Years Furniture and Fixtures 5-15 Buildings 50-100 Equipment 5-10 Leasehold Improvements 10-20 Infrastructure 20-60 General Ledger Account Code Asset Category 16100 Land 16200 Buildings 16300 Improvements Other Than Bldgs 16310 Improv Other than Bldgs Depr 16325 Distribution System 16400 Equip /Machinery 16410 Equip Depreciation 16420 Office Equipment 16525 Contributed Assets The capital asset listings for both Governmental and Enterprise Funds as of 12/31/13 have been included to give the Council a sense of our current assets. In addition, a sample format for the 5 — 10 year capital expenditures plan has been included for public works vehicles. Council is requested to give Staff feedback on whether this format will meet their information needs and Staff will complete for all capital expenditures. -23- City of Mound Chart of Accounts - Fund Code Listing 8/27/2014 (Category INo. (Description I 101 GENERAL FUND 2xx = 222 AREA FIRE SERVICES Special 281 COMMONS DOCKS FUND Revenue 285 MOUND HRA 3xx = 330 G.O. 2004 - C Equip Cart Debt 331 G.O. 2005 - C Equip Cert Service 332 G.O. 2006 - C Equip Cent 351 2001 -C G.O. Improvement 354 Commerce Place TIF 1 -1 355 2003 -C G.O. TIF 1 -2 360 2001 -A G.O. Bonds 361 G.O. 2007 -A Improvements 366 2003 -A G.O. Improvement 367 G.O. 2004 - A Improvements 368 G.O. 2005 -A Improvements 369 G.O. 2006 - A Improvements 375 TIF 1 -3 Debt Service 396 2002 -HRA Lease Revenue Bonds 4xx = 401 GENERAL CAPITAL PROJECTS Capital 402 MUNICIPAL ST AID ST CONSTUCT 427 SEAL COAT FUND 440 CBDFUND 450 Transient Parking Deck 455 TIF 1 -2 475 TIF 1 -3 Mound Harbor Renaissan 496 HRA PUBLIC SAFETY BLDG 6xx= 601 WATER FUND Enterprise 602 SEWER FUND Proprietary 609 MUNICIPAL LIQUOR FUND 670 RECYCLING FUND 675 STORM WATER UTILITY FUND 884 INVESTMENT FUND 895 FIRE RELIEF FUND 999 GASB 34 FUND -24- SiFINANCE DEPT1Accounbng Forms\Accounts Payable RelatedlChart of Accounts 2008.xis City of Mound Chart of Accounts - Department Listing iE �No. IDepartment Description INo. IDepartment Description 41000 General Government (GENERAL) 46300 Economic Development/HRA 41110 Council 46377 Lynwood /15 Realignment 41115 Promotions 46378 Hotel Site /Lost Lake Site 41310 City Manager /City Clerk 46380 Misc District 1 -2 41410 Elections 46381 True Value Hardware Store 41500 Finance 46383 Auditors Road Development 41550 Assessing 46384 MetroPlains Redevlp. Notes 41600 Legal 46386 TIF 1 -3 41910 City Hall Building & Srvs 46388 Transient Parking Deck 41920 Computer 46390 Xcel Energy Bldg 42000 Public Safety (GENERAL) 46500 Economic Develop'mt (GENERAL) 42110 Police 46540 Green Way Construction 42115 Emergency Preparedness 46580 Mound Facilities 42260 Fire Department 46590 Public Works /Parks Facility 42400 Planning & Inspection 47000 Debt Service /Interest 43000 Public Works (GENERAL) 48000 Property Taxes 43100 Streets 48100 Franchise Taxes 43103 Street Reconstruction '05 48200 Gen. Grants & Contributions 43104 Street Reconstruction '04 48400 Gen. Investment Earning 43105 Street Reconstruction '03 48500 Gain on Sale of Assets 43106 Street Reconstruction '06 49000 Investment 43107 Street Reconstruction '07 49300 Fund Transfers 43110 City Walls 49400 Water Utilities 43120 MSA 49425 Storm Water Utility 43121 Sealcoat 49450 Sewer Utility 43140 CBD 49500 Recycling 43255 Sewer Lift Stations 49750 Liquor Store 45000 Recreation - Community Service 49840 Cable TV 45200 Parks 49990 Fire Relief 45210 Docks 49999 Contingency & Misc. -25- v g o a N r o a M N O ro a H l- a Z 'U Z L M Z Q o W m LL N C (ti O � O O O T U CO Al a Z 0 0 IM O o o ro o m 0n c'1 O o N O CO 00000 w m vin m m O N M m M O O M O [ O O O O O 00 00 O m O M O o M a Lo m co O � 0 M m W 9 O O n O O o00 O o O m O O r m 0 u o W d N m O' o O M — W m Ln rrrm m M � m W N M N N M r O N T O m 0 O M r O �fl O M�mm N M N N M r O 0 N 6 O O 0 0 O 0 O J U N o L r r R v � CJ H 0 0 0 0 O O O o NJ 0000 O o 0 M O M O m m a 0 OrNO m N m L O 0 to o c m a d 0 m �c d O m o (7 m N af E M a N O O M 0V m W �Z d O o N N 0 0 IM O o o ro o m 0n c'1 O o N O CO 00000 w m vin m m O N M m M O O M O [ O O O O O 00 00 O m O M O o M a Lo m co O � 0 M m W 9 O O n O O o00 O o O m O O r m 0 u o W d N m O' o O M — W m Ln rrrm m M � m W N M N N M r O N T O m 0 O M r O �fl O M�mm N M N N M r O 0 N o 0 0 0 0000 O O 0 0 O 0 O J 0 0 0 0 O O o L r r R O N OJ N N O x 0 0 0 0 O O O o � v 0000 O o 0 M O M O m m (p 0 OrNO m O m L O 0 to o c m a 0 m O oM ^mm M m af m M m d O O M 0V m W O O m �NN� W N o N N W MNNOJ r r -O N 00 00 0tn 000 (9r roC N O) vi M J a v 0 0 , -c�co cv. -ov M Y L r r R O N OJ N N a x a � v � N O — � E a @ N E C W o 0 R .0 m L O 0 to o c m a 0 m O O af R m 0 m d O O h O O m �NN� W N o W W Z mM ON Nr W 00(O in l(J O 00 or r m —oo o>m m 0 oco oco 0— 000� o tMn ON Or N a t {N m m m o( ro m cc In N p C V m 0 r O N N O N O O W O O M O N N r r O O N N � O mm Cl mm 1 0 Mm OJ oro om env r O':C r OV M °'M m �co o,-M r N 0r m o 0 0 o r o 0 o v m m O m 00. 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r M (O O m O M h r m to h 0 d h m M m M N m CO N W o O to h 0 W W h N W W (D M d d M to W N M N N M M h (0 m O M h 0 d N d( m O m O 'C h N m h h 0 N N r M M O M CO W <O h O r .- m rn h M d m m v r h m d h m d h m M h r r r N m n W d W m to M N N N ui N� N N r m h m N h F N O O M m m N (D W N O to O W O W m CO 1� d O m N O h 0 0 m h 0 0 m O to O O M 1� N Odd O h to °oo °mr �r"ia °ovmioN��mrom °rMiv mcN�ocr Od m�mmcN+��o oorr mtn hcor mmrmhN W rLn MC�mmN W c'>m c6mhodr h vi ni cv to tnrorc�imor � ri oi0rhaioo� rir W o ai to r N m N N V M N d (p M M M d r m N fD O W M N O N N N O O O O O O O O O O O O O O o 0 0 0 0 0 0 0 0 0 0 0 0 0 o 0 0 0 0 0 O O O o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o 0 0 0 0 O O O O O O O D O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o 0 0 o o 0 0 0 0 0 o D 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o 0 0 0 0 0 0 0 0 0 0 0 0 o o 0 0 0 0 0 0 0 0 0 0 0 O N O W m (o h d O m N O h O O m h O O m 0 CfJ O O m h N O d d O h O O f� O N N M N W N r M 0 N to M N N O N W to N N W m W d M m m r N h d O O M h O M d O O M O N d I m W m 0 M d m W h O d d W d m m M N O O o r r m N O r m m r W h N C' r N M N m m N W M h CO N m o t0 N N N to h 0 � N m 0 .- h m m O h h m (D Cp h M h W h h h d m m N m N N d M N d O M M M d r M N O O W M N O N N �- N m m d V d' d d d d d d d N tN m m N u7 N N N tfJ (O (O (O N (O 1p CO fD (O CO h N N C E m m > 0 Wo 0 m o EhmNE 3 N To 00 r m 0 N N O h C Z }} O= Z w C C } } N N N Y 0 N A A E C `��oo> o EE N oN c i>' E `DJFHCC 'ro C N N a} E O Y N N a E N G U N 9 a a Q o °s n a m a o ° N ? 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Y > + - m 0 'm o O o Q ro 0 V Y # N C N p N > M 3 L .- y o ° U U °O a w0 + `m j O ( O o N V O N Q C W J O O U N r U a < ¢ w U) W O LL d LL m ° m `o ¢ z E m E a z J ) N O N N N> d N N y y Y O d E c x cA N C C > N N .O L 0 0 3 o 2r° ro a m E E p Q E E E o 0 c = ro= C N N N E �D h :� m a m _Q Q 0 0 0 0 0 iy D W N N N N N O O N M V m 0 d J O V N N N M M m Z 0 o 0 0 0 o 0 0 0 0 0 0 0 0 0 o 0 0 0 o 0 0 N o 0 0 o 0 0 0 4 O O O o o 0 0 0 0 0 0 0 0 0 0 0 0 o 0 0 0 o m o o O O o O o n o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o 0 0 0 0 N o 0 0 0 o o m O 0 o v No�nooNOOOmoor oo�nNa ro�nroomc�nMNOm M om o Ln m OOOOO o 6 omr<o Min �n O m<r omc m 0 rycv,m r (V M m tO m O N O N N 0 0 0 f� N (D O C7 N N O at O 4l N Q� O M rmco 4> mNmoMCONm4�mmm or aom �omNVCOro N r r M V r (O N r o r O M N V V (O m r( r r r r N r m [D M co M V m N C6 -7 1 N r N O CT C5 N o 0 CO r r N O 4J O O N O O O m O 0 r 0 0 to N <Y r 0 t0 m 0 0 0 V 4l M N 4l m M O m 0 N N 0 0 0 O O O r O m r O M 4J N (0 (0 O O m t0 r (O N r 41 r N M m N m O N O N 4) O O O r N (O O M N N r V O N U1 m 0 (O N M O M N m N r M f0 r r m N M O O O O O O o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 m o 0 0 0 0 0 o O O O o O 0 O O 0 O 0 O O o O 0 0 o O o O o O m O 0 O 0 O O O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0� o 0 0 0 0 0 0 d N V O O O O O o 0 0 0 0 0 0 0 0 0 0 0 0 o o o o o o o o o o o o o O o 0 0 o O o 0 0 o o o 0 o o o o o 0 o 0 0 0 o o O o 0 0. 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M 1n r v O 6 tD G v' W W W W N >, 3 .a •R H .pp0.,, _ ^O 'O ,� i .N pO,, G •a� G� Gc� O y O O O O O ^C S v o � FwwA �rqW A 3v�wA 3m O W w va+ ) E -w wwwwU U'T G F y y Y L L L L L L L V y OJ y d d N Y d U N U I d w Y N i w i U d L N L d L N L U L CJ L U L d L Y L y R R Y a+ R R R R 3 R 3 A cn z �n Ln �, �, �cn 33333 � et Vl N M N N et � V1 N 0\ M W N 00 00 ,r .r M M �Y .+ V1 �O .-i � .a .• N M M V1 G "� TO: Kandis Hanson, City Manager � FROM: Greg Pederson, Fire Chief 7� August 27, 2014 2415 Wilshire Boulevard Mound, MN 55364 Main: 952.472.3555 Fax: 952.472.3775 www.moundfire.com SUBJECT: 2015 Mound Fire Department Budget (Proposed Budget) On July 30, 2014 the Mound Fire Commission met for our regularly scheduled quarterly meeting to discuss the 2015 Budget. At the meeting the group discussed and accepted the 2015 Proposed Mound Fire Department budget which reflected a 2.02 % increase over the 2014 budget. The 2011, 2012, 2013, 2014, and 2015 fiscal year budgets were also reviewed and discussed at the Fire Commission meeting. While considering the 2015 Budget, we are attempting to meet the immediate department needs, develop a long term financial plan and forecast, with our focus on items that will have major impact on the fire department budget. It was noted that the fire budget increase over the past five year is modest at an overall average of 1.33 %. There is a substantial list of budget challenges and department needs that must be considered and addressed for the future. The budget challenges remain constant and include: firefighter staffing, apparatus replacement, safety equipment and supplies, and facility maintenance. The current budget topics and priority projects discussed included the following: • MFD Budget increases over the past several years have been minimal, therefore more $$ are needed to sustain and improve day -to -day operation, including Personal Protective Equipment, Safety Equipment, Apparatus Replacement, and Tools. • Anticipate the national trend of staffing shortages of Paid -on -Call Firefighter..., and possible solution options may include: resource sharing, expanding the Duty Officer Program, and consideration of scheduled Duty Crews or shift work. • Evaluate and Restructure many facets of the department staffing model including: redistribution of officer and firefighter pay including salaries, hourly pay, utilization of Duty Chief and Duty Officer Programs and possibly assigned shift work. • Expect an increased use of, and expanded Mutual Aid and Automatic Aid programs. Both of these programs promote the concept of escalation in resource sharing among the local area fire departments. • Significantly increase the funding of our Capital Improvement Program with focus on: the Apparatus Replacement and Efficiency Plan, apparatus efficiency, combined or multi- purpose utilization, and strategic apparatus placement and deployment (resource sharing). • For 2015, specifically focus on the replacement of the 1981 Sutphen 100' Aerial Ladder Truck, which is now 35 years old. The anticipated replacement cost of the Aerial Ladder is $575,000 - $675,000. • Implement Technology Improvements at a manageable cost: including: Digital 800 MHz Radios, IPads, and other new technology (Active 911). • Maintain the appropriate $$ in the budget to support the Fire Relief Pension Plan changes that were implemented in 2012 and 2013. Consider the pension plan funding levels and reduce the pension plan contribution as appropriate and reallocate funds where needed. Additional detail and financial considerations for 2015 are as follows: 2015 Capital Equipment Purchases: • Replace approximately 4 sets of firefighter Personal Protective Equipment, specifically Turn- Out -Gear. This need is for firefighter safety reasons and to the meet National Fire Protection Association Standards. • Replacement of (24) Digital 800 MHz Motorola Portable Radios at a cost of approximately $100,800 — either purchase or lease to own. This project may need to be moved to 2016. • Justification and consideration of replacement options for 1981 Sutphen 100' Aerial Ladder Truck, and all related concerns including finances. This project was discussed at the July 2014 Fire Commission meeting. This project has been on hold for many years due to very tight budgets and financial limitations, and is now moving to the forefront. The budgeted amount to replace the ladder truck is expected to be $575,000 - $675,000. • We still have unfunded Capital Equipment Plan expenditures from 2014 and several items from previous years have been put on hold (ongoing delay due to tight budgets). 2015 Staffing Items for Consideration: • Continue our ongoing evaluation of the department response model or response plan and configure based upon community needs. As necessary, reconfigure, reorganize and /or restructuring our staffing plan which may further change some of our staff to part time duty officers. Reallocate firefighter wages or salary as needed and appropriate. 2015 Budget and Purchasing Priorities: • Refer to separate detailed list of MFD Budget Challenges for 2014, 2015, and 2016 which includes other items related to the facility repairs and maintenance. 2015 Other Considerations: • Hypothetically, sell or trade -in some of our existing fire apparatus (trucks) -45- o ®) o tv 'o t �;o Q) M W W 'C O Q) Laa v .�•^ ® Vq rfj o v Q)� vim bcld v t k Pa 0' 4O® ri ti EN Q) v o � � bA ® ®� s LO) '(U Q) ® 'd O V �b�A wp�ar U � cN e bA o� U °' a Q� bq O V fM y � v O p O vvi O �x v� Sri 7 jr � l O . e-1 U I w o � N N � U Y N O --a ai O O • U U H y V3 o C7 v -47- 7 jr � l O . e-1 U I w o � N N � U Y N O --a ai O O • U U H i I E u a, ca o eq •® �'q w. �s7 �� oea gyp'. ® o t0 �� ,GrO , -CQO o O � 4. •o°p �� U :aS� ��•. .a �,. .fl F/i, O64 X69. `d °w G� n G � G m cn 6 c"'d d a ba ,! � o N •.y .-r N tCt @ -• „+�, tsG. cd Ri W M1a' Gi ■ r . r . -48- I r— � o oa nab 3 6s I bA a� o so. �w U cn z oA I a bA bA � iu • � �b ow 0 w G > 6s o L_ O i"1 • V F1 � y�� CIO En Cld Vy �N/� Tl •�{" ..,' W Ed "�Y` O yip �Vttyo O ✓. 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Cd Q 4) ' CIO aa) v a3 rid w�a w0 OI w 3 e ® a . -54- o To: Mayor Mark Hanus City Council Members, Mound Kandis Hanson, City Manager From: John Colotti, Harbor Wine & Spirits Store Manager Date: September 3rd, 2014 Subject: Point of Sale /Cash Register Upgrade Project Description or Issue: the liquor store is in current need of upgrading its existing point of sale /cash register system to a more efficient store management system. Background Information: Harbor Wine & Spirits has been operating with the same point of sale system for the last twelve years. That system, ARS version #6, has been providing us with our daily reports, inventory control, PCI compliancy, and common cash register operation. This system has performed well for us, but the employed technology has become dated and outclassed by more efficient, higher - tech systems. Recommendation: Convert existing system with the Keystroke Point Of Sale System. Keystroke is recognized as one of the highest rated point of sale and inventory control software packages in its class. For example, this system captures all information as it occurs and makes that data available immediately. Time spent on data entry will be reduced significantly, freeing up management, and making us more efficient. Like our current ARS system, Keystroke is supported by Total Register Systems. Total Register Systems has provided us with remote software management and troubleshooting when necessary. I would greatly appreciate your attention and consideration to this matter. As always, I welcome any questions or discussions related to this, or any other matter. -55- Res ec Ily suJ��ni ed, C)v['t John Colotti Store Manager Harbor Wine & Spirits -56- Quote # 1041574 Total Register Systems From: Total Register Systems 4215 Louisiana Avenue N. New Hope, MN 55428 888- 537 -1906 Fax 763 - 537 -1504 nw To: City of Mound Liquor (Harbor) 2135 Commerce Blvd. Mound, MN 55364 Bill To: 952 - 472 -0648 Mail #: 1002656 6/20/2014 11:10:19 AM AR Acct #: T952472064 Clerk # SSY Page 1 Fold Here Item # Description 1 Style Order Qty Price Ext Disc Net Sale UDF: 900 Keystroke Advanced Base Lic. 1 1895.00 0.00 1895.00 905 Keystroke 3 -Pack Workstation 1 1695.00 0.00 1695.00 Adds 3 P.O.S. License 2000W7 ASUS H81M -C /CSM MATX WIN7PRO, WrkStn POS 1 1295.00 0.00 1295.00 Intel i7 -4770 3.4 GHz 64BIT 1000W7 ASUS H811 -PLUS Mini -ITX WrkStn POS 3 995.00 0.00 2985.00 3.OGHZ,4GB 8 RA 64BIT 22115 BIXOLON SRP -350 11 3 349.00 0.00 1047.00 USB 491 ELO TOUCH PANEL 1715L E719160 3 729.00 0.00 2187.00 DARK USB /SERIAL (CAPACITIVE) 23027 DATALOGIC QUICKSCAN QD 2130 QD2130 -BKKlS 3 199.95 0.00 599.85 Corded 430015 ELO AID MSR USB 3 99.00 0.00 297.00 1003221 NETGEAR WIRELESS ROUTER WNDR3700- 10ONAS 1 159.00 0.00 159.00 WNDR3700- 10ONAS GIGABYTE Subtotal 9 UDF: 12159.85 Total 9 Estimated Lease Payment Subtotal 12159.85 36 Months 411 Months 60 Months Sales Tax 835.99 438.24 352.64 298.40 Total Charge 12995.84 -57- Inbox Inbox (4 results iin''==}IInbox) ;W New - - -tj x r ' Scott Yim Older Catherine Pausche RE: quote i�, Scott Yim Ly; RE: quote -,: Scott Yim quote Scott Yim version 6 Scott Yim quote again s1 Scott Yim quote A:-i Carol Neumann Revised TRS Support letter ,- Carol Neumann TOTAL REGISTER SYSTEMS SUPPORT rim Kandis Hanson FW: Weekly Announcements from CGM! Page 1 of 2 Help 1-4 Reply J:4 Reply to All Forward X v quote You replied on 6/20/2014 12:02 PM. Scott Yim [scott @trs- pos.com] 6/20/2014 Sent: Friday, June 20, 2014 11:16 AM To: John Coloth 6/20/2014 6/20/2014 4/2/2014 12/4/2013 12/4/2013 11/14/2013 11/5/2013 6/13/2012 M I John, Here is the new quote. This has everything new upset for the cash drawer. This includes the new software and support contact. I recommend this software because the world of POS is changing and this software can handle all the issues such as top tier of PCI complaint (point to point token) and chip and pin ready. Please call me with any question you have. I would like to give you a demo whenever it https: / /mail.cityofmound.com/owa/ ?ae— Folder &t= IPF.Note &a= 8/28/2014 ®1 -TON 8L M = N K., I NC. Consulting Engineers & Surveyors " # 2638 Shadow Lane, Suite 200 • Chaska, MN 55318 -1172 Phone (952) 448 -8838 • Fax (952) 448 -8805 www.bolton- menk.com MEMORANDUM Date: August 18, 2014 To: Carlton Moore From: Dan Faulkner Subject: Pay Requests: 2013 Lift Station, PW- 13 -03; 2014 Lift Station, PW -14 -03 At the August 12, 2014 City Council meeting there were two pay requests on the Consent Agenda that were not approved as Councilmember Gillispie had questions about the line items "Approved Alternate Bid" and "Total Completed Work to Date" for the 2013 L S pay request, and "Approved Change Orders + Extra Work" line item for the 2014 L S pay request. The 2013 L S project was bid with an alternate for the forcemain portion of the project; the alternates included pipe lining of the existing forcemain or directional drilling a new forcemain, as either option would produce a long -term, acceptable product. The directional drilling option was less costly, with a bid of $72,107.50 (Approved Alternate Bid) for a Current Contract Amount of $449,397.00. The "Total Completed to Date" amount of $479,769.80 is $30,373 greater than the Current Contract Amount due to the following: - The total amount for the unit bid items amounted to an increase of $13,086. Variations in unit items is typical of replacement projects; sometimes the actual quantity necessary to properly complete the construction is greater and sometimes it's less. This is the case with the 2013 L S project as some of the items were less than estimated and some were greater with the net being an increase amounting to an additional cost of $13,086. There were also unknown issues discovered during the course of the project that needed to be addressed in order to successfully complete the project. These included underground lines for which there were no records of prior to project initiation but when discovered, the additional work needed to done as soon as possible in order for the project to proceed to completion; such as a water service discovered during excavation which needed to be relocated and the necessary exploratory digging in the street and additional patching. There were also some issues with location of the SCADA antenna pole and it needed to be relocated. All of these "extra work" items amounted to $17,287 for a "Total Completed Work to Date" amount of $479,770. The 2014 L S project pay request includes $16,950.00 for the line item Approved Change Orders + Extra Work. This was a staff requested add -on to the project for a temporary "emergency" forcemain bypass line and pump from the exiting lift station on Grandview easterly to a gravity manhole approximately 900 feet to the east in Grandview. This decision was a staff directive shortly after the second June rainfall event during which there were backups at this lift station. This was a safety precaution which would be available and only used if another emergency situation were to occur during the duration of the project. The new 2014 L S is scheduled to be operational by the start of the school year. Please let me know if there are questions or if you need any additional information. HIM0UN \C]2107414 \]_Coses\B_To Otben\2014 -08 -18 Reqtd Memo RE Extra Work on Pay Req No I.docx DE51GNING FOR A BETTER TOMORROW Bolton & Menk is an enual opportunity employer -59- ® EaC> ! Yr-,j 8,- IA F7-= r-..j Y O z ® Consulting Engineers & Surveyors " y 2638 Shadow Lane, Suite 200 • Chaska, MN 55318 -1172 Phone (952)448- 8838• Fax (952) 448 -8805 www.bolton- menk.com MEMORANDUM Date: August 27, 2014 To: Carlton Moore From: Kreg Schmidt Subject: City Engineering Service Delivery Plan 1 • J (=. The purpose of this memo is to outline, for you Carlton, the options associated with the service delivery plan for engineering services for the City. Being the primary staff member responsible for implementing the City's Capital Improvement Plan (CIP), I know you very much understand the City Council has established a thorough and comprehensive CIP to address the many infrastructure needs of the City. It should also be noted that approximately 90% of our engineering fees are related to the implementation of the CIP. As you are also keenly aware, the projects associated with the Mound CIP are unique and complex and require significant collaboration to assure the plan is goals of the CIP are implemented as cost effectively as possible and that the improvements constructed will properly serve the City for many decades to come. Finally, you also have an understanding for the expectations of the residents of Mound as it relates to how they want to be treated from the standpoint of their communication and response needs before, during and after the projects that impact them. The reason I mention the items above, is it has always been our intent to assure that our service delivery plan matches the needs and expectations of the City Council, Kandis, you and the rest of your public works staff. Since we have been serving the City, we have done our best to constantly monitor and discuss our service delivery plan to assure it is in harmony with the City's expectations as this is always our highest desire. As a result of these types of discussions, in 2009 we were asked to increase the amount of time that we commit to assisting you with your engineering related needs in order to assure the City projects would run more smoothly. We accommodated this request and believe we met the City's goal of more smoothly run projects with less resident complaints. We next responded to a request in 2013 to find ways to reduce our involvement to the extent possible while only introducing minimal risk of public dissatisfaction. We responded to this request by completing the items we jointly determined to be advisable and, by all accounts, were able to achieve this objective. In fact, we estimate the cost saving measures implemented at the beginning of 2013, with additional measures being added in 2014 will save the City approximately $120,000 in 2013 and $150,000 in 2014. That is a two year total of approximately $270,000 which will well exceed the stated goal in 2013 of a 10% savings! Though these changes have not gone completely smoothly, we worked very hard and diligently to mitigate the risk introduced into the system and are, frankly, proud of the fact that, together with the help of you and your staff, we achieved this level of savings without the surfacing of significant negative consequences. DESIGNING FOR A BETTER TOMORROW Bolton & Menk is ar — ... 4 opportunity employer -60- o�-'ebm At this time, it is my understanding in speaking with you regarding service delivery that you personally are very satisfied with our current service delivery plan as it exists today. Further, that you feel it reflects a nearly ideal balance between the personnel mix of the Mound team and hours to properly delivery the City's CIP and other general engineering needs. Lastly, you also feel that any further modification to the service delivery plan beyond those completed in 2013 and 2014 at the behest of the City will result the City introducing excessive risk into the CIP delivery process that typically manifests itself in wasteful, erosive and costly ways including: • Frustrated and Dissatisfied Residents • Inadequately Scoped Projects • Project Change Orders • Construction Cost Overruns • Missed Coordination Needs Leading to Costly Future Fixes • Excessive "Construction Phase" Related Elected Official, Staff & Consultant Time • Excessive "Back End" Related Elected Official, Staff & Consultant Time It is also my understanding that the City Council has a desire to have all of us revisit the engineering services service delivery plan to see if there are other options available to further reduce costs beyond the measures already taken beginning in 2013. It is my opinion that options do remain available for further reducing costs. These measures will involve both adjustments on our part with our staffing as well as offloading certain tasks we are currently performing to existing City staff. Please note that should the offloading of duties from our staff to City staff precipitate the need for the City to either add staff or have existing staff work overtime, the cost savings associated with offloading work from us to the City will quickly erode. I also agree with you that any further modification to the current service delivery plan will very rapidly increase the risk to the City as outlined above. The potential cost saving items are itemized as follows: City Staff Related Items: • Complete All I & I Project Related Items Except for the CIPP Specification Itself (Estimated Savings = $28,000) • Complete All Seal Coat Project Related Items Except for the Seal Coat Specification Itself (Estimated Savings = $7,000) • Complete All Lift Station Replacement Project Items Except for the Plans and Specifications (Estimated Savings = $25,000) • Total Estimated Savings = $60,000 • Total Estimated City Staff Time Required = 1,200 Hours Further Bolton & Menk, Inc. (BMD Service Delivery Modifications: • Reduce the Number of CityiBMI Project Development Team Meetings by 50% (Estimated Savings = $5,000) -61- DESIGNING FOR A BETTER TOMORROW Bolton & Menk is an equal opportunity employer. Ohs PF m z , • Replace the Last Remaining Senior Project Inspector with a Graduate Engineer in Training (Estimated Savings = $15,000) • Reduce the Number of Construction Coordination Meetings During Construction by 50% (Estimated Savings = $22,000) • Eliminate 100% of the Time of Our Senior Engineer Construction Specialist versus the 50% Reduction from 2012 Levels (Estimated Savings = $9,000) • Reduce the Public Relations Related Elements (Estimated Savings = 9,000) • Total Estimated Savings = $60,000 As shown, providing 1,200 existing staff hours of existing Mound staff can be repurposed to complete the City staff related tasks outlined above; and the City is willing to take on the additional risk associated with the additional BMI service delivery modifications, I estimate the 2015 BMI engineering related billings can be reduced an additional $120,000 as compared to the present service delivery plan. When combined with the current service delivery modifications enacted in 2013 and 2014, it is estimated the engineering billings for 2015 would be reduced by an estimated $270,000 as compared to those associated with the 2012 service delivery plan. Cumulatively, the service delivery plan modifications enacted since 2012 could yield the City an estimated $540,000 in savings for 2013, 2014 and 2015 with the changes outlined above and an estimated $420,000 without them! There are two remaining items I would like to address as part of this memo as follows: First, is the concept that there is a way to compare our fees from year to year in a meaningful way. For example, if the fees are $1,000,000 one year and $1,100,000 the next year it means our fees went up $100,000. This is in no way a valid way to look at this issue as each year there is a new set of projects requiring a completely unique engineering effort. These numbers are in no way related from a comparative standpoint and each year completely unique and different in so much as the projects are unique and different. I only address this item in this memo as I sense that, at times, the ability to compare annual billings in this way is being inferred or implied. Second, is the concept of the "project soft costs" percentage used as part of the feasibility report cost estimates. Typically, for an assessment project, in a City with complex projects where there is a public relations component, we will use 30% as a dollars place holder. This does not mean the project engineering will be 30 %. It is a place holder alone that is intended to cover engineering, legal, bonding, staff, administrative, testing and all other related project fees. It is also intended to have a contingency component to assist in total project cost estimating for assessment purposes. For your information and use, the average actual project soft cost percentage for the 2012 project was 23.0% and the average for actual project soft costs for the 2009, 2011 and 2012 projects was 25.5 %. 1 only address this item in this memo as I sense that, at times, this project soft cost estimate and what it is intended to cover is misunderstood. It is my hope that this memo will provide you and the City Council the information you need to proceed with your budget discussions. As always, please do not hesitate to contact me with any other needs you may have. Thank you for all of the work we get to do for the City of Mound! We will continue to work as hard as we can to make sure the services we provide are in harmony with your expectations! -62- DESIGNING FOR A BETTER TOMORROW Bolton & Menk is on equal opportunity =player. 2415 Maywood Road Mound, MN .. 4nyvy(wyu(�u" ;i 90lannigr�#dBudd�nrar2mert }`` ` MEMORANDUM To: City Manager Kandis Hanson and Finance Director Catherine Pausche From: Community Development Director Sarah Smith Date: August 29, 2014 Re: Fiscal Year (FY) 2015 Budget— Planning and Inspection Department Summary Provided below is a brief summary which provides additional details related to some of the line items for the proposed FY 2015 budget for the Planning and Building Inspection Department (101 - 42400). Personnel. Request includes funding allocation for new Field Officer position. Staff is recommending the creation of this position following the departure of our Community Service Officer (CSO) and to address the increased need for field inspection due to uptick in construction activities as well as the on -going need for code monitoring and enforcement. The salary difference between the former CSO and new Field Officer position is $12,917 (excluding taxes and benefits.) Members are advised that funding for the CSO position was shared with other departments. Capital Outlay. No request for FY 2015 Professional Services. This line item is again proposed at $15,000 for FY 2015 and covers consultant services for planning or related activities from HKGI and Bolton & Menk and special projects. This is unchanged from the 2014 budget. Included in this line item is Staff's recommendation for a marketing effort to help promote our community and to assist with developer attraction. Council members are advised that consultant services which are associated with a development application or similar project are charged back to the applicant. -63- City of Mound, Minnesota POSITION DESCRIPTION POSITION TITLE: Full -Time Field Officer (Interim) DEPARTMENT: Community Development (Zoning & Code Enforcement, including Animals) Fire Department/Emergency Preparedness Docks and Commons Building and Construction REPORTS TO: Primary - Community Development Director Secondary — all other departments served DATE LAST REVISED: August 20, 2014 Job Purpose Summary: To provide a variety of municipal services including but not limited to zoning code and other code enforcement, address nuisance complaints and other complaints, provide field support to docks and commons program, provide building and construction related field support, support to emergency preparedness, including fire department, and animal control, not including dogs. Ensure effective and prompt delivery of these and other services to the community. Tracks activities, maintains records, performs related administrative tasks, takes incoming calls, and responds in person, by phone or in writing, as deemed appropriate. ESSENTIAL FUNCTIONS Accountabilities Shared with All City Staff • Develops and maintains a good working knowledge of all City and departmental procedures in order to help facilitate compliance with such policies and procedures by all assigned personnel. • Demonstrates by personal example the service excellence and integrity expected from all City staff. • Develops respectful and cooperative relationships with co- workers, the public and outside contacts in a manner that establishes and maintains Mound's reputation as a well- managed City. • Communicates regularly with the Community Development Director, Docks Administrator, Fire Chief and Public Works professionals and, at times, the City Manager, informing them of all important matters pertaining to those functions and job responsibilities for which accountable. • Confers with the Community Development Director, Docks Administrator, Fire Chief and Public Works professionals and, at times, the City Manager to discuss problems and /or develop creative ways of improving operations and service. Essential Duties and Responsibilities Performs all the duties related to zoning and code enforcement, and responds to all types of complaints • Reports to Community Development Director, performs land use inspections, taking any appropriate action. • Addresses and abates nuisances and exterior storage violations. • Assumes the delegation of the Mayor as weed inspector, (includes long grass and weeds). • Assists in the execution of Hazardous Building Code, when necessary. • Enforces code prohibiting private business on public 1aL64_r waters. I Handles animal - related complaints, including domestic and wildlife • Properly reports animal bites to Police Department. • Responds to and handles complaints regarding cats and other domestic animals. • Demonstrates an understanding of the various wildlife issues within the City; including handling nuisance or sick/injured animals, working with Department of Natural Resources (DNR), and working with other agencies as required. Responds to construction - related complaints • Notice projects from the street, and determine their permit status. • Traffic related issues, including construction vehicle parking. • Resolve complaints against builders /developers and their site (i.e., trash, mud on the street, other misc) • Drainage issues, including silt fences, interfacing with Minnehaha Creek Watershed District. Assists in City Docks Administration • Reports to Dock Administrator and takes calls and meets with dock program patrons, as needed or directed. • Resolves conflicts over dock rules and regulations. • Measures and marks dock sites annually and when otherwise needed. • Conducts dock inspections and impounds property, as needed. • Assists in oversight of capital projects and identifies capital improvement needs on the shoreline and commons. Performs Duties related to Emergency Preparedness • Reports to the City Emergency Preparedness Director and assumes an important support role in developing and maintaining the Emergency Preparedness Response Plan and all related resources and data. • Maintains the functionality and technology of the City Emergency Operating Center to ensure all internal communication links and links via web EOC with County and State resources are operational when needed. • As necessary and as directed, represents the City of Mound at Lake Area and Regional Emergency Preparedness meetings as assigned by the City Emergency Preparedness Director. • Monitors all outdoor warning sirens to ensure the proper maintenance and operation, and assists with the coordination of maintenance contracts and siren repairs. • Assists others in coordinating and conducting Emergency Preparedness training drills for city staff. • As assigned, assists with the implementation of and maintenance of city wide electronic messaging or information notification systems. Performs Duties related to Fire Department Administration and Emergency Response • Performs occasional basic fire inspection duties and related on -site reviews based upon direction from the Fire Chief and Deputy Fire Marshall. • Responds to specific types of emergency calls as established and directed by the Fire Chief, and assists with assigned duties at direction of the on -scene fire officer. All within the city and on a priority basis. • Assists with fire prevention and preplan duties, tasks, and information gathering as assigned by the Fire Chief and Deputy Fire Marshall. • Participates in public relations events and activities as necessary to support the fire department's important role of community wide public safety education. Performs other routine service tasks for the municipality • Delivers city documents on behalf of the City Clerk or others, as requested or assigned. • Makes other department- related pickups or deliveries, as requested. • Assists police officers and fire fighters with other assignments as requested, including, but not limited to, traffic direction, traffic details, and medical responses (if qualified), first communicating with responding officer as to assistance needed, with no use of lights and sirens, unless under the direction of the Fire Department, in a properly marked vehicle. • Performs administrative duties such as handling front office operations. • Performs any other duties, not listed, but otherwised directed by supervisors. -65- The duties listed above are intended only as illustration of the various types of work that may be performed. The omission of specific statements of duties does not exclude them from the position if the work is similar, related or a logical assignment to the position. The job description does not constitute an employment agreement between the employer and employee and is subject to change by the employer as the needs of the employer and requirements of the job change. WORK ENVIROMENT The work environment characteristics described here are representative of those an employee encounters while performing the essential functions of the job. Reasonable accommodations may be made to enable individuals with disabilities to perform essential functions. The Field Officer employee spends the majority of a work day working both indoors and outdoors. The employee is subject to weather extremes. Many of the essential job duties must be performed regardless of extreme cold/heat or humid weather. SCHEDULES Performing the essential functions of the position requires a minimum of a 40 hour work week, year round. The nature of the work makes it subject to call back, unscheduled overtime, and shift work. PHYSCIAL DEMANDS Primary functions require sufficient physical ability and mobility to work in an office and field setting; to walk, stand, or sit for prolonged periods of time; occasionally stoop, bend, kneel, crouch, reach, and twist; occasionally climb and balance; regularly push, pull, lift, and /or carry light to moderate weights; frequently lift and /or move moderate to heavy weights; occasionally lift and /or more heavy weights; field- related equipment and general office equipment requiring repetitive hand movement and fine coordination; requires a sense of touch, finger dexterity, and gripping with hands and fingers; ability to operate a vehicle to travel to various locations; and to verbally communicate to exchange information. PERSONAL ATTRIBUTES Requires flexibility and adaptability to a mostly set work schedule. Ability to effectively and tactfully deal with co- workers and the general public. Ability to resolve difficult or tense situations with co- workers and the public. Must promote harmonious relations City Departments, with Management, outside agencies, and with the public. QUALIFICATIONS • Must be able to read, communicate effectively orally and in writing, and type using computer. • Graduation from High School or GED. • Minimum one year related work experience in the public sector. • Must have ability to discreetly handle confidential matters. • Must possess valid Class D Minnesota Drivers License with good driving record. • May have no felony convictions. • Must have the ability to traverse various slope and site conditions while conducting inspections. • Must have the physical ability to drive for extended periods, handle animals (including large and small, domestic and wild), and lift a minimum of 40 pounds. • Must be able to tolerate stress in a multitude of forms, such as taking enforcement action, dealing with anxious and emotional persons. • Must be available to work before and after business hours, and on weekends, if needed. • Must complete required training and course work to qualify as City Emergency Preparedness Coordinator. • Must complete and stay current with Minnesota EMS Board First Responder Training. Position Description Approved 0 Manager -66- 3 Date CITY OF MOUND 2415 WILSHIRE BOULEVARD MOUND, MINNESOTA 55364 YEAR 2015 TABLE OF CONTENTS PROPOSED PRELIMINARY BUDGET YEAR 2015 LEGISLATIVE & ADMINISTRATIVE STAFF 1 CAPITAL OUTLAY 2 - 5 GENERAL FUND REVENUE 6 - 8 GENERAL FUND - SUMMARY OF REV & EXP 9 TAX LEVY RECAP 10 DEBT SERVICE TAX LEVIES 11 GENERAL FUND EXPENDITURES 2015 2013/2014 CITY COUNCIL 12 21 PROMOTIONS 12 21 CITY MANAGER 12 21 ELECTIONS 13 22 FINANCE & ADMINISTRATION 13 22 ASSESSING 14 23 LEGAL 14 23 CENTENNIAL BUILDING 14 23 INFORMATION TECHNOLOGY 15 24 CITY HALL 15 24 POLICE 15 25 EMERGENCY PREPAREDNESS 16 26 PLANNING & INSPEC.TIONS 17 26 STREETS 18 27 PARKS 19 29 CEMETERY 20 30 CONTINGENCY & TRANSFERS 20 30 AREA FIRE SERVICE FUND 33-38 DOCKS 39-42 TRANSIT DISTRICT MAINTENANCE 43-44 ENTERPRISE FUNDS LIQUOR 45-47 WATER 48-51 SEWER 52-55 STORM WATER 56-57 RECYCLING 58-59 LEGISLATIVE BODY Mayor Mark Harms Council Members Mark Wegscheid Heidi Gesch Ray Salazar Kelli Gillispie ADMINISTRATIVE STAFF City Manager City Attorney Finance Director /Clerk/Treasurer Orono Police Chief Public Works Director /City Engineer Community Development/City Planner Public Works Superintendent Fire Chief/Fire Inspector Liquor Store Manager -1- Kandis Hanson Melissa Manderschied Catherine Pausche Correy Farniok Carlton Moore Sarah Smith Ray Hanson Gregory Pederson John Colotti w T o Z O L O z K `w 2 W � N z UUN omO N o �i a 6 W F- OO O O N Q a O W �-. 0 00 0 0 00 0 N N C3 Q W K 0 T N N C Em U � m � n� K = m m U c c a U w T o Z O L O z K `w 2 W UUN m m m N W O G a H w o d � � a a � T G o _ c m m rn c N V W d O O O N ✓3 O _N N C_ N N � N � - O O L . O O = r L u 3 N � d0 c E E N O L ^ y \ l0 N N N V c> v 3: V E m � E 3 � O Yj M1 O O N w° - s w E � E 3 E U � m p LL m m 3 m m o L Z uo. w vD� N x a m 0 m' m 0 m N C m Yn U -Z- tR d V 0 m N DEL \\ \\ } \z [) \\_/ /) }) ) \i {\\ \ {�} /}!/ ) / / }f ƒ\2})f /)/ -,- oa vo /\ {\ )\ \ \ { \ \# \ \ \ owl \� m K ay ®» y ©\ ea a ®yc [// \ \ \��\ } /f \\ \ \\\ 16 16 \ \\ \\ \\ - \a( - \) /) } {} \ _ \/#{ ) _ -1222( �_ ( #» _ . � {\ \ \ {\ §\ _ \E \ {)* }))\ \ {k :R. _ \ \\)! } \ \ LL /) } {) 4 / f \ ) \\\ ) m O Z N LL z W U z Z LL ~ z w 0 D D o y LL F d W eN J' (i N LL LL LL Z Z 0 W O OF m w d 4 w O U U � m N N O N m N W a} J F O H a v Q O V 0 rn N W C I w a W m o Z b Q n d . u0I N - oao- N Q K Q a O a E r N N 0 Q a p O N O O O O O F z N Oni O 10 O M1 oQ m O Z N LL z W U z Z LL ~ z w 0 D D o y LL F d W eN J' (i N LL LL LL Z Z 0 W O OF m w d 4 w O U U � m N N O N m N W a} J F O H a v Q O V 0 rn N W C I w a CITY OF MOUND GENERAL FUND REVENUES saxes Liquor Licenses 2012 i 2013 2014 1 2015 31010 Account Number' ji Description Actual ' Actual Budget . Requested.' Change P saxes Liquor Licenses 11,475 13,100 13,000 13,000 31010 '.Current Ad Valorem Taxes 3,053,400 3,123,516 2,958,262 2,958,262 31015 Ad Valorem Taxes for Rent - - _ _ 31020 'Delinquent Ad Valorem Taxes 78,833 71,720 80,000 80,000 31040 '.Fiscal Disparities 359,929 403,248 360,618 360,618 31900 Penalties and Interest DelTax _ _ _ 32175 31910 Penalties and Interest AdVaITx 27,884 27,600 15,000 15,000 32180 OtherLicenses /Permits 4,200 5,000 3,000 !Total 3,520,046 3,626,084 3,413,880 3,413,880 0.00% 975 Percentage of Levy Captured 87.87% 88.13% 87.15% 87.15% Business Licenses & Permits 32010 Liquor Licenses 11,475 13,100 13,000 13,000 32020 'Temp Liquor License 50 500 100 100 32030 Garbage Licenses 3,000 3,000 3,000 3,000 32170 'Amusements - _ _ - 32172 IPublic Gathering Permit 900 2,575 600 600 32175 Fireworks Licenses - - - _ 32180 OtherLicenses /Permits 4,200 5,000 3,000 3,000 32190 'Misc. Business Permits 710 975 800 800 '..Total 20,335 25,150 20,500 20,500 0.00% Non - Business Licenses & Permits 32210 Building Permits 101,420 140,222 115,000 115,000 32215 Fire Permits - _ 32220 Electrical Permit Fee 3,679 6,301 3,500 3,500 32230 Plumbing Connection Permits 8,810 12,094 8,000 8,000 32235 Heating Permits 5,102 19,160 5,000 5,000 32236 Public Land Permits 550 - - _ 32238 Plumbing Registration - - 32239 Mechanical Registration - 40 - - 32240 '.Animal Licenses - 30 - _ 32241 IDog/Cat Licenses 3,367 939 3,000 1,000 32270 Grading /Excavating 2,711 997 4,000 2,000 32280 Moving Permits - _ 32290 Msc P &I Fees 15 47 - - Total 125,655 179,830 138,500 134,500 -2.89% Intergovernmental 33100 Federal Grants and Aids - _ _ - 33422 Other State Aid Grants - - 291,936 291,936 33100 Federal Grants and Aids - _ 33421 Police State Aid 76,592 - 33430 :Other State Grants and Aids 8,121 2,105 - _ 33418 Muni State Aid St Maintenance 30,000 60,000 60,000 60,000 33160 Grants from other Govt. Units - - - 33402 Mkt Value Homestead Cr 1,103 54 - - 33425 PERA State Aid 6,060 6,060 6,060 6,060 Total 121,876 68,219 357,996 357,996 0.00% Charges for Services 34101 Revenue - 17,491 35,000 35,000 34105 Sale of Maps and Publications 153 12 150 150 6- CITY OF MOUND GENERAL FUND REVENUES 34104 Ylan GneCK tee 41,014 /L,00u 4v,uuu ou,uvu 34114 iPlanning Commission Approval. 7,563 7,905 3,000 5,000 34191 'Surcharges - - 350 - 34203 Accident Reports 731 30 - - 34210 Dog Pick -up Charges 1,029 200 - - 34215 Kennel Boarding Fees 1,177 64 34220 Filing Fees 12 - 34230 MiscService Charges 188 43 - 34310 Container on Right of Way - - 100 - 34110 Depot Rental 4,815 5,625 5,000 5,000 34940 Cemetery Lot Sale 4,375 1,800 5,000 2,500 37290 .Street Lighting Fee 71,144 73,864 75,000 74,000 37295 Street Lighting Penalty 897 1,246 1,000 1,000 38051 :Cable TV Franchise Fee 104,892 105,072 105,000 105,000 38053 Cable TV Peg Access Fee 21,828 30,326 34,641 30,000 38060 Center Point Franchise Fee 125,076 125,828 125,000 125,000 38070 !Xcel Energy Franchise Fee 150,993 150,845 147,000 150,000 34108 '.Admin Charges to Other Funds 133,991 136,241 132,866 132,866 Total 677,998 731,097 710,107 716,516 0.90% -7- CITY OF MOUND GENERAL FUND REVENUES 35100 Court Fines 56,525 59,258 50,000 50,000 35150 Administrative Fines 2,320 9,177 8,000 10,000 35200 Forfeits - 'Total 58,845: 68,435 58,000 60,000 345% Other Revenue 36100 Special Assessments 39,077 33,163 10,000 10,000 36200 Miscellaneous Revenues 301 899 1,000 1,000 36230 Contributions and Donations - 1,150 - - 36240 Refunds and Reimbursements 67,481 41,754 20,000 30,000 36205 Check Processing Fees 210 36200 :Miscellaneous Revenues - 1,055 - - 36240 Refunds and Reimbursements 72,174 814 - - 36200 iMiscellaneous Revenues - 2,341 - - 36240 ! Refunds and Reimbursements 18,278 424 - - 34750 Park Dedication Fees - 26,100 - - 36200 Miscellaneous Revenues 235 36210 Interest Earnings - - 36240 Refunds and Reimbursements 1,113 39310 .Proceeds -Gen Obligation Bond - - - - 38055 Antenna Leases 86,280 89,338 90,000 90,000 36210 .Interest Earnings 3,436 3,460 6,000 4,000 39101 Sales of General Fixed Assets 10,546 20,690 - - 39210 'Duplicating Service Charge 11,000 5,507 10,000 6,000 39203 Transfer from Other Fund 65,452 63,515 63,515 63,515 101 - 49999 -39999 Prior Period Adjustment 10,251 Total 375,139 300,906 200,515 204,515 1.99% TOTAL REVENUE 4,899,894 4,999,721 4,899,498 4,907,907 0.17% -8- City of Mound General Fund Summary of Revenue and Expeditures Scenario 1 Scenario 2 Scenario 3 T775% Taxes 3,520,046 3,626,084 3,413,880 3,413,880 0.00% 3,502,628 3,643,145 Business Licenses & Permits 20,335 25,150 20,500 20,500 0.00% 20,500 20,500 Non - Business Licenses & Permits 125,655 179,830 138,500 134,500 -2.89% 134,500 134,500 Intergovernmental 121,876 68,219 357,996 357,996 0.00% 357,996 357,996. Charges for Services 677,998 731,097 710,107 716,516 0.90% 716,516 716,516 Fines & Forfeitures 58,845 68,435 58,000 60,000 3.45%. 60,000 60,000 Other 375,139 300,906' 200,515 204,515 1.99% 204,515 204,515 TOTALREVENUES 4,899,894 4999721. 4,899,498 4,907,907 0.17°/ 4,996,655 5,137,172 1,740 2,934 - - - - Liquor Fund Loan - Long Term Expenditures 441,033 359,087 275,080 275,080 275,080 Restricted for City Council 73,927. 70,674 85,717 78,812 - 8.06% 78,812 78,812 Promotions 69,892 66,000 66,000 66,000 0.00% 66,000 66,000 City Manager /Clerk thru 2012 277,700 181,444 186,513 193,199 3.58% .193,199. 193,199 Elections 11,673 393 12,000 1,555 - 87.04% 1,555 1,555 Finance & Admin 294,572 297,655 330,337 403,066 22.02% 403,066 403,066 Assessor 96,431: 96,277. 97,600 111,600 14.34% 111,600 111,600 Legal 116,340. 80,096 105,500 105,510 0.01% 105,510 105,510 Centenial Building 79,486 79,211 68,600 119,620 74.37% 119,620 119,620 Information Technology 36,004 36,677 31,848 56,848 78.50% 56,848 56,848 City Hall (2415 Wilshire) - 1,478 65,100 84,700 30,11% 84,700 84,700 Police 1,878,808 1,628,425 1,622,250 1,637,231 0.92% 1,637,231 1,637,231 Emergency Preparedness 2,902 5,728 38,318 19,563 - 48.95% 19,563 19,563 Planning & Inspections 307,530 353,970 345,416 376,844 9.10% 376,844 376,844 Streets 906,336 872,711 926,355 877,377 -5.29% 877,377 877,377 Parks /Cemetary 493,167 451,896 475,110 469,090 - 1.27°% 469,090 469,090 Other 458,280 640,136 538,007 537,101 -0.17% 537,101 537,101 TOTAL EXPENDITURES 5,103,046 4,862,771 4,994,673 5,138,117 2.87% 5,138,117 5,138,117 CHANGE IN FUND BALANCE (203,153) 136,950 (95,175) (230,210) - 141.88°% (141,462) (945) BEGINNING FUND BALANCE 2,443,441 2,253,586 2,364,646 2,269,471 2,269,471 2,269,471 Park Dedication NET 13,298 (25,890) INCREASE / (DECREASE) IN FUND E (203,153) 136,950 (95,175) (230,210) (141,462) (945) ENDING FUND BALANCE 2,253,586 2,364,646 2,269,471 2,039,261 - 10.14% 2,128,009 2,268,527 Beginning Fund Balance 1/1 2,443,441 2,253,586 2,364,646 2,269,471 2,269,471 2,269,471 Nonspendable for Prepaid Items 1,740 2,934 - - - - Liquor Fund Loan - Long Term 520,967 441,033 359,087 275,080 275,080 275,080 Restricted for Park Dedication - - - - - - Committed for Interfund Loans - Deficit Cash - - 425,000 500,000 675,000 Assigned for Severance Pay 180,851 188,428 200,000 210,000 210,000 210,000 Next Year Budget Deficit 204,569 95,174 140,000 100,000 100,000 100,000 Unassigned 1,345,459 1,637,077 1,570,384 1,029,181 1,042,929 1,008,447 Total Fund Balance 12/31/xx 2,253,586 2,364,646 2,269,471 2,039,261 2,128,009 2,268,527 Unassigned as a °% of Exp 26% 34% 31% 20% 20% 20% -9- CITY OF MOUND Type, ' 2012 2013 ':2014 2015 2015 2015 = TAX LEVY RECAP HRA 48,498 16,854 7,541 944 944 944 350 HRA - Limited Tax Pledge - 2006 HRA 172,325 174,340 175,187 Scen1-0% Scen2+3% Scan 3 +7.77! iFundl Description Type 3012 ti2013---T ': 2014 2015 ': 2015 2015 6.42% 6.42% 50.005% 51.519% 2012 '2014. 12014 2015 101 Revenue - General Revenue 3,474,798 3,544,294 3,394,294 3,394,294 3,496,123 3,657,352 222 Fire Relief Contribution Special 82,069 83,782 78,920 67,171 67,171 67,171 355 G.O. Tax Increment -20136 Special 45,000 45,000 45,000 45,000 45,000 45,000 368 G.O. Improvement -2005A Special 85,000 85,000 85,000 - - - 3xx G.O. Refunding -2014B Special 85,000 85,000 85,000 369 G.O. Improvement -2006A Special 58,000 58,000 62,000 62,000 62,000 62,000 361 G.O. Improvement -2007A Special 128,000 128,000 128,000 128,000 128,000 128,000 362 G.O. Improvement -20088 Special 63,000 63,000 63,000 63,000 63,000 63,000 334 G.O. Equipment Certificate - 2008D Special 46,400 - - - - - 363 G.O. Improvement -2009A Special 235,000 215,600 215,600 215,600 215,600 215,600 335 G.O. Equipment Certificate - 2009C Special 7,850 46,675 28,425 - - - 375 G.O. Tax Increment - 2009D (Dump) Special 125,048 214,400 200,000 200,000 200,000 200,000 370 G.O. Refunding - 2011A Special 387,190 376,923 367,440 362,736 362,736 362,736 364 G.O. Improvement -20118 Special 191,368 191,105 190,685 190,108 190,108 190,108 365 G.O. Improvement -2012A Special - 113,181 110,346 107,511 107,511 107,511 371 G.O. Refunding - 2012B (PS Building) Special 357,500 349,000 349,000 349,000 349,000 349,000 310 G.O. Improvement -2013A Special - - 131,154 133,044 133,044 133,044 3xx G.O. Improvement -2014A Special 40,069 40,069 40,069 TOTAL LEVY 5,286,223 5,513,960 5,448,864 5,442,533 5,544,362 5,705,591 CHANGE FROM PRIOR YEAR -2.24% 4.31% -1.18% -0.12% 1.75% 4.71% REVENUE LEVY CHANGE FROM PRIOR YEAR SPECIAL LEVY CHANGE FROM PRIOR YEAR 3,474,798 3,544,294 3,394,294 3,394,294 3,496,123 3,657,352 - 6.75% 2.00% -4.23% 0.00% 3.00% 7.75% 1,811,425 1,969,666 2,054,570 2,048,239 2,048,239 2,048,239 7.75% 8.74% 4.31% -031% -0.31% -0.31% Fund -' Description Type, ' 2012 2013 ':2014 2015 2015 2015 = 285 HRA- Operating HRA 48,498 16,854 7,541 944 944 944 350 HRA - Limited Tax Pledge - 2006 HRA 172,325 174,340 175,187 176,891 176,891 176,891 TOTAL LEVY 220,823 191,194 182,728 177,835 177,835 177,835 LESS: FISCAL DISPARITIES LEVY (16,397) (16,830) (15,629) (396,685) - 5,108,757 4,991,042 5,045,848 5,147,677 5,308,906 47.525% 54309% NET LEVY 204,426 174,364 167,099 177,835 177,835 177,835 CHANGE FROM PRIOR YEAR - 10.28% -14.71% - 4.17% 6.42% 6.42% 6.42% 50.005% 51.519% 2012 '2014. 12014 2015 2015 .2012 1 . 2013 2015 2015 2075 i Tax Rate Calculation 2, CERTIFIED LEVY LESS: FISCAL DISPARITIES LEVY NET LEVY MUNICIPAL TAX RATE HRA TAX RATE TOTAL DIRECT TAX RATE 'Projected Taxes (Value of Home) ) 150,000 225,000 400,000 600,000 1,000,000 5,286,223 5,513,960 5,448,864 5,442,533 5,544,362 5,705,591 (363,097) (405,203) (457,822) (396,685) (396,685) (396,685) 4,923,126 5,108,757 4,991,042 5,045,848 5,147,677 5,308,906 47.525% 54309% 55.243% 47379% 48.335% 49.849% 1.973% 1.867% 1.850% 1.670% 1.670% 1.670% 49.499% 56.577% 57.092% 49.049% 50.005% 51.519% 2012 2013 12014 2015 2015 $ 742 $ 849 $ 856 $ 736 $ 750 $ 773 $ 1,114 $ 1,273 $ 1,285 $ 1,104 $ 1,125 $ 1,159 $ 1,980 $ 2,263 $ 2,284 $ 1,962 $ 2,000 $ 2,061 $ 3,094 $ 3,536 $ 3,568 $ 3,066 $ $ 5,569 $ 6,365 $ 6,423 $ 5,518 $ 3,125 $ 3,220 5,626 $ 5,796 S: \FINANCE DEPTIBUDGETl20151Budget Working File\2015- BUDGET COMBINED Working File.As 8/29/2014 -10- � d � IT U y x LL p O E o C �'O9 OdVVd:�'lC VdVdVO H z W Y Q N w d QP d T V d P P P d O NVw o ry o o;000 o c o0 0 0 0 °`w wmmmPOO�'PoP P f0 O OoOO O O C C O 8i m I "O "OO "O "OO b b b' O fi 'O Po N w w- P N P PU P:Pm PfF POMP 9pOd .-. .. ...W 9 •-1'O d'Pr �'bb :h�NmOOmP V 7 O O O O 90 O O O O O O O NNN N N N N N N N N ON v N E ego e o ew.� e�e,o� Nv E� oo o'o oc o' N N �;ry d 0 0 0 o o0 0 0 0 Q "oo e e e N v w o:0 0 0 0 0 0 0 0 0 0 m: oOw u� N Em r N -o P QQ mm ddPo.�, Z °ry w w C w yJ ry�n V h H z W Y Q N w city counc❑ 2012 2013 A x', 2014 :_'= 2015 101-41110-103 Account Number Description Actual x Actual ;T .r °Budget' ' Requested I C} ahge city counc❑ 101-41110-103 P2rt-Time Employees 17,384 15,616 16,500 16,500 101 - 41110 -122 FICA 1,330 1,195 1,262 1,262 101 - 41110 -151 Worker s Comp Insurance Prem 58 45 55 50 101-41110-200 Office Supplies - - 500 500 101 - 41110 -202 Duplicating and copying supply 2,838 2,041 3,000 3,000 101 - 41110 -210 Operating Supplies 524 784 500 500 101 - 41110 -300 Professional Srvs - - 7,500 500 101- 41110 -322 Postage 3,402 3,664 4,000 4,000 101-41110-350 Printing 6,087 6,541 6,500 6,500 101 -41110 -351 Legal Notices Publishing 1,410 265 700 700 101 - 41110 -361 General Liability Ins 8,056 8,098 7,500 7,600 101 - 41110 -430 Miscellaneous 651 1,134 1,800 1,800 101 -41110 -431 Meeting Expense 484 171 1,000 1,000 101 - 41110 -433 Dues and Subscriptions 31,703 30,821 34,300 34,300 101-41110-434 Conference & Training - 299 600 600 101-41110-440 Other Contractual Services 101 -41310 -137 - 1,106 - Promotions 101 -41115 -430 101 -41115 -430 101 -41115 -430 101 - 41115 -430 Total 73,927 70,674 85,717 78,812 -806% Miscellaneous - Gillespie Miscellaneous - Festival Miscellaneous - LMA Milfoil Tx Miscellaneous - Other Total 60,000 60 000 61,500 6,892 1,500 1,500 3,000 3,000 3,000 1,500 61,500 1,500 3,000 69,892 66,000 66,000 66 000 0.00% City Manager 101-41310-101 F T Empl Regular 150,1481 106,648 137,048 140,444 101 -41310 -102 F T Empl Overtime 392 171 101-41310-112 Comp Time Pay 101 - 41310 -113 Vacation Pay 16,564 15,691 101 -41310 -114 Holiday Pay 9,251 5,992 101- 41310 -115 Sick Pay 19,038 5,067 101 - 41310 -116 Severance Pay 3,889 - - - 101- 41310 -121 PERA 16,009 9,066 9,936 10,182 101- 41310 -122 FICA 14,078 9472 9,868 10,298 101-41310-131 Employer Paid Health 19,184 10,308 11,172 13,680 101-41310-133 Employer Paid Dental 1,060 598 616 661 101-41310-134 Employer Paid Life 24' 13 14 15 101-41310-135 Employer Health Care Saving PI 11,596 1,656 1,440 1,560 101 -41310 -137 LTD 1,106 601 568 658 101 -41310 -140 Unemployment Comp - 808 -' - alloc 101 - 41310 -151 Workers Comp Insurance From 2,577 4,516 2,500 2,310 Asst Payroll Related 264,917 170,607 173,163 179,809 3.84% 101 -41310 -200 Office Supplies 365 107 600 600 101 - 41310 -202 Duplicating and copying supply 954 444 1,300 1,300 101- 41310 -203 Printed Forms 39 79 - _ 101 - 41310 -210 Operating Supplies 448 259 300 300 101-41310-212 Motor Fuels 101 - 41310 -218 Clothing and Uniforms 122' 50 50 101 - 41310 -300 Professional Srvs - 100; 100 101 - 41310 -305 Medical Services 50' 50 100 100 101 - 41310 -321 Telephone & Cells 1,521 1,262 1,500' 1,500 101- 41310 -322 Postage 307 337 300 300 101-41310-328 Employment Advertising - 216 - - S:\FINANCE DEPT \BUDGET \2015 \Budget Working File \2015 - BUDGET COMBINED Working File.xls 101 -EXP -12- 101-41310-331 Use of personal auto 101-41310-361 General Liability Ins - 41310 -400 Repairs & Maintenance 1-41310-404 Machinery/Equip Repairs /Maint 101 - 41310 -430 Miscellaneous 101-41310-431 Meeting Expense 101- 41310 -433 Dues and Subscriptions 29 101-41310-434 Conference & Training 170 101-41310-435 Books and Pamphlets 101 - 41310 -438 Licenses and Taxes 101-41310-440 Other Contractual Services 101 - 41310 -500 Capital Outlay FA Total 1,921 129 983 1,000 1,000 1,932 2,000 2,040 307 569 170 433 1,415 1,127 4,899' 2,890 101- 41410 -103 107, - 42 181,444 300 300 500 500 1,100 1,100 4,200 4,200 186,513 193,199 3.58% Elections 101- 41410 -102 F T Empl Overtime 405 500 101- 41410 -103 Part -Time Employees - - -' - 101-41410-121 PERA 29 - 50' - 101 - 41410 -122 FICA 28, - 50 101 - 41410 -131 Employer Paid Health 108 - 200 - 101-41410-133 Employer Paid Dental - - - - 101-41410-134 Employer Paid Life 0 - - - 101 - 41410 -135 Employer Health Care Saving PI 16 - - - 101- 41410 -137 LTD _ 3 - -' 101-41410-200 Office Supplies 215 - 200 - 101 - 41410 -202 Duplicating and copying supply 461' 3 300 - ^1- 41410 -210 Operating Supplies 955 390 1,000 - -41410 -300 Professional Srvs 6,602 7,000 - 101- 41410 -322 Postage 600 - 400 50 101- 41410 -351 Legal Notices Publishing 86 - 100 - 101-41410-400 Repairs & Maintenance 1,906 - 2,000 1,505 101-41410-430 Miscellaneous 48 - 100 - 101- 41410 -431 Meeting Expense 210, - 100 101- 41410 -500 Capital Outlay FA - - Total 11,673 393 12,000' 1 - 87.04% Finance & Administration 101 - 41500 -101 F T Empi Regular 176,099: 158,432 223,047 275,890 101-41500-102 F T Empl Overtime - 7 -! _ - 101 -41500 -112 Comp Time Pay - - -' - 101 - 41500 -113 Vacation Pay 12,398i 13,651 -' - 101 - 41500 -114 Holiday Pay 9,998' 11,514 - - 101 - 41500 -115 Sick Pay 4,178' 6,918 - - 101 - 41500 -116 Severance Pay 134' - - 101 - 41500 -121 PERA 14,982 17,148 18,600 22,395 101- 41500 -122 FICA 13,915 96,148 19,626 23,630 101 - 41500 -131 Employer Paid Health 27,482 34,019 38,082 49,680 101-41500-133 Employer Paid Dental 1,325; 1,641 1,797: 2,188 101-41500-134 Employer Paid Life 30 35 41 51 101-41500-135 Employer Health Care Saving PI 8,060 4,097 4,200 5,160 101 - 41500 -137 LTD 890 961 1,094 1,517 '- 41500 -140 Unemployment Comp - 790 - - - 41500 -151 Worker s Comp Insurance Prom 2,346 4,419 3,000 3,280 Payroll Related 271,836 269,780 309,487 383,791 24.01% 101-41500-200 Office Supplies 392 235 500 500 101 - 41500 -202 Duplicating and copying supply 1,428 1,512 1,500 1,500 S: \FINANCE DEPT\BUDGET \2015 \Budget Working File\2015- BUDGET COMBINED Working FIIe.XIS 101 -EXP 13- 101- 41500 -203 Printed Forms 101- 41500 -210 Operating Supplies 101 - 41500 -212 Motor Fuels 101 - 41500 -218 Clothing and Uniforms 101 - 41500 -300 Professional Srvs 101-41500-301 Auditing Services (OPUS'13) 101-41500-305 Medical Services 101 - 41500 -315 Service Charges 101-41500-321 Telephone & Cells 101 - 41500 -322 Postage 101-41500-328 Employment Advertising 101 - 41500 -331 Use of personal auto 101-41500-340 Advertising 101 - 41500 -351 Legal Notices Publishing 101-41500-361 'General Liability Ins 101 - 41500 -430 Miscellaneous 101 -41500 -431 Meeting Expense 101- 41500 -433 Dues and Subscriptions 101- 41500 -434 Conference & Training 101-41500-438 Licenses and Taxes 101 - 41500 -440 Other Contractual Services Total Assessor 2,462 2,346 91 329 100 100 101 - 41550 -202 Duplicating and copying supply 32 24 526! 193 800 800 520 39 500 500 193 150 150 150 _ 33 101 - 41550 -440 -_ 6,997 12,195 6,800 5,125 112 100 50 50 2,733 2,421 96,431 96,277 1,171 1,499 2,200 2,200 396, 722 _ -` 325 330 700 700; 310 - - - 940 99 500 500__ 2,593 2,608 2,700 2,800 107 _ - 15,000 6 - 150 150 515 924 1,200 1,200 1,439 1,676 3,500 3,500 2,462 2,346 91 329 100 100 101 - 41550 -202 Duplicating and copying supply 32 24 100 100' 101 - 41550 -322 Postage 520 26 500 500 101 - 41550 -350 Printing 2,154 108 - - 101 - 41550 -440 Other Contractual Services 95,879 96,227 97,000 111,000 101- 41600 -314 Legal P/W 3,761 1,159 - Total 96,431 96,277 97,600 111,600 14.34 % Legal 101- 41600 -300 Professional Srvs - K &G 8,621: 15,195 40,000 40,000 101 - 41600 -304 LegalFees - Prosecutor 84,516; 50,000 50,000 50,000 101 - 41600 -312 Legal Police 2,154 108 - - 101 - 41600 -313 Legal- Liquor 723 1,028 1,400 1,400 101- 41600 -314 Legal P/W 3,761 1,159 - _ 101- 41600 -316 Legal P & I 5,903 4,853 1,800 101 - 41600 -318 Legal Parks 1,013` 2,81$ - - 101- 41600 -319 Legal /Docks 1,057 - 1,100' 1,120 101 - 41600 -361 General liability Ins 480 483 500 510 101- 41600 -450 Board of Prisoners 9,892' 5,485 15,000 15,000 Total 116,340 80,096 105,500' 105,510 0.01% Centennial Building (5341 Maywood) 101 - 41910 -200 Office Supplies 2,684 1,467 101 - 41910 -202 Duplicating and copying supply 2,308' 1,596 101 - 41910 -210 Operating Supplies 2,027' 2,404 2,000 2,000 101 -41910 -220 Repair /Maint Supply 723 1,028 1,400 1,400 101 - 41910 -300 Professional Srvs -' - _ 101- 41910 -321 Telephone & Cells 13,405 12,909 1,800 101 -41910 -322 Postage 190 50 - - 101 - 41910 -361 General Liability Ins 1,057 1,063 1,100' 1,120 101-41910-381 Electric Utilities 12,755 13,458 12,000 12,500 101- 41910 -383 Gas Utilities 5,350 6,542 12,000 7,000 101- 41910 -384 Refuse /Garbage Disposal 1,268; 1,459 1,100, 1,800 S:TINANCE DEPT \BUDGET \2015 \Budget Working File\2015- BUDGET COMBINED Working File.xls 101 -EXP -14- 101-41910-400 Repairs & Maintenance 101 -41910 -401 Building Repairs 1- 41910 -430 Miscellaneous u1- 41910 -438 Licenses and Taxes 101-41910-440 Other Contractual Services 101-41910-460 Janitorial Services 101-41910-500 CapitalOutlay FA 101 - 41910 -600 Debt Sry Principal 101 - 41910 -611 Bond Interest 6,559 7,242 4,000 4,000 5,865 4,200 10,000 5,000 1 2,920 100 1001 26 200 - 2,192 16,848 13,400 11,988 13,000 13,000 11,867 10,685 12,000 12,000 - - 58,000 100.00% Total 79,486 79,211' 68,600' 11 Information Technology 101 -42110 -101 F T Empl Regular 101 - 41920 -200 Office Supplies 101 - 42110 -102 F T Empl Overtime 100 1001 101- 42110 -103 101 - 41920 -202 Duplicating and copying supply 2,192 16,848 101 - 42110 -110 Clothing Allowance 11,686 101-41920-205 Computer Hardware/Software 2,651 - - - 101 - 41920 -210 Operating Supplies 45 491 500 500 Severance Pay 101- 41920 -300 Professional Srvs - - 123,568 - 101 -42110 -122 101-41920-309 EDP, Software and Design - - - - 101 - 41920 -321 Telephone & Cells 3,709 4,104 3,500 3,500 101- 41920 -400 Repairs & Maintenance - - - - 101-41920-434 Conference & Training - - - - 101 - 41920 -440 Other Contractual Services 28,650 29,264 27,748 27,748 101-41920-500 Capital Outlay FA 949 2,818 25,000 100.00% Total 36,004 36,677 31,848 56,848 78.50% "ty Hall (2415 Wilshire) - 41930 -200 Office Supplies -' - 1,000 1,000 '101 -41930-202 Duplicating and copying supply 2,000 101 - 41930 -205 Computer HardwarelSoftware -' - -' - 101 - 41930 -210 Operating Supplies 101 - 41930 -220 Repair /Maint Supply 101- 41930 -300 Professional Srvs 101- 41930 -321 Telephone & Cells - 15,000 12,000 101 - 41930 -322 Postage 400 300 101- 41930 -361 General Liability Ins - - 5,000' 5,100 101 -41930 -381 Electric Utilities - 1,478 14,000 22,000 101 -41930 -383 Gas Utilities 5,000 10,000 101 - 41930 -384 Refuse /Garbage Disposal -' - 1,200 1,800 101 - 41930 -400 Repairs & Maintenance - - 6,500 6,500 101 - 41930 -440 Other Contractual Services - - -' - 101-41930-460 Janitorial Services 17,000 17,000 101 - 41930 -500 Capital Outlay FA -' - - 7,000 Total 1,478 65,100 84,700 30.11% Police 101 -42110 -101 F T Empl Regular 908,967. 3,190 101 - 42110 -102 F T Empl Overtime 70,686 713 101- 42110 -103 Part-Time Employees 39,834 2,192 16,848 101 - 42110 -110 Clothing Allowance 11,686 101 -42110 -112 Comp Time Pay 19 ' -42110 -113 Vacation Pay 28 - 42110 -114 Holiday Pay 1,044 101 - 42110 -116 Severance Pay 230,242' 1,071 - 101 -42110 -121 PERA 123,568 345 1,221 101 -42110 -122 FICA 20,743 1,396 1,289 S \FINANCE DEPT \BUDGET \2015 \Budget Working File\2015- BUDGET COMBINED Working File.xIs 101 -EXP -15- 101- 42110 - 131 Employer Paid Health 155,420 2,270 5,298 5,298 37 101 - 42110 -133 Employer Paid Dental 6,194 37 1,027 1,018 101- 42110 -134 Employer Paid Life 91 - - - 101 - 42110 -135 Employer Health Care Saving PI 40,048 2,072 101-42110-136 Post Retirement Health /Dental 4,511 5,797 101 - 42110 -137 LTD 3,572 5 101-42110-140 Unemployment Comp -' 777 101-42110-151 Worker s Comp Insurance Prem 48,648 4,347 5,342 - Payroll Related 1,664,210 25,303 31,025 6,316 - 79.64% 101 - 42110 -200 Office Supplies 3,094 - - _ 101-42110-202 Duplicating and copying supply 2,914 1,403 -` -' 101 - 42110 -203 Printed Forms 673 457 101 - 42110 -205 Computer Hardware /Software 6,039 150 - _ 101 -42110 -210 Operating Supplies 3,951 595 - _ 101 - 42110 -212 Motor Fuels 35,942 5,230 2,000 2,000 101-42110-218 Clothing and Uniforms 9,315 2 600 600 101 - 42110 -219 Safety supplies 7,595 101-42110-220 Repair /Maint Supply 165' 50 101 - 42110 -300 Professional Srvs 261 - 1,583625 1,623,216 2.50% 101 -42110 -305 Medical Services 358 101 - 42110 -306 Personal Testing 4341 65 101 - 42110 -321 Telephone & Cells 16,588' 6,420 101- 42110 -322 Postage 942 131 101 - 42110 -328 Employment Advertising 101 - 42110 -331 Use of personal auto 101 - 42110 -350 Printing 159 101 -42110 -351 Legal Notices Publishing 50' - 101-42110-361 General Liability Ins 15,463'! 9,660 5,000 5,100 101 - 42110 -381 Electric Utilities 12,954" 15,419 - 101 - 42110 -383 Gas Utilities 2,320' 4,107 - 101 - 42110 -384 Refuse /Garbage Disposal 1,207 1,406 101-42110-400 Repairs & Maintenance 8,681 - -' 101 - 42110 -402 Building Maintenance 8,555 3,609 -` 101 - 42110 -404 Machinery/Equip Repairs /Maint 18,544 101 - 42110 -409 Other Equipment Repair 77 - 101 - 42110 -412 Building Rentals 101- 42110 -418 Other Rentals 12,087 101 -42110 -430 Miscellaneous 22,047 61 101- 42110 -431 Meeting Expense 8351 101 - 42110 -433 Dues and Subscriptions 2,585' 101- 42110 -434 Conference & Training 8,008 100 101 -42110 -435 Books and Pamphlets 101-42110-436 Towing Charges 415' 101 -42110 -438 Licenses and Taxes 2,123' 42 101 - 42110 -440 Other Contractual Services 8127' 1,551,107 101 - 42110 -445 Dog Kennel Fees 159 101- 42110 -460 Janitorial Services 2,007 3,031 101 - 42110 -500 Capital Outlay FA Total 1878,808' 1,628,425 1 Emergency Preparedness 101- 42115 -101 F T Empi Regular 223 101- 42115 -112 Comp Time Pay 37 101 -42115 -114 Holiday Pay 111 101 - 42115 -121 PERA 27 101- 42115 -122 FICA 28 101 - 42115 -131 Employer Paid Health - 622,250' 1,637,231 0.92% 20,374 8,128 1,477 589 1,559 622 5,850 1,800 S:\FINANCE DEPT \BUDGET \2015 \Budget Working File\2015- BUDGET COMBINED Working File.xls 101 -EXP 16- �1- 421 1 5 -1 34 Employer Paid Life ° 1- 42115 -135 Employer Health Care Saving PI 600 180 101-42115-137 LTD - 461 6 101- 42115 -151 Worker s Comp Insurance Prem Payroll Related - 426 30,168 11,403 - 62.20% 101- 42115 -210 Operating Supplies (187)L 2,711 4,000 4,000 101- 42115 -329 Sirens /Phone Lines[ 2,259 1,636 1,550 1,550 101 -42115 -361 General Liability Ins 288' 290 300 310 101-42115-381 Electric Utilities 398 465 300 300 101-42115-431 Meeting Expense 73 - - - 101 - 42115 -434 Conference & Training 71! 200 2,000 2,000 101 - 42115 -500 Capital Outlay FA -' - - - Total 2,902 5,728 38,318 19,563 - 48.95% Planning & Inspections 101 - 42400 -101 F T Empl Regular 131,178 125,118 147,961 166,296 101 - 42400 -102 F T Empl Overtime 334 427 1,000 1,000 101- 42400 -112 Comp Time Pay 235: 212 - - 101-42400-113 Vacation Pay 10,398 11,753 - - 101 - 42400 -114 Holiday Pay 6,790 7,257 - - 101-42400-115 Sick Pay 1,338 5,507 - - 101- 42400 -121 PERA 11,098' 11,076 10,800 12,129 101 - 42400 -122 FICA 11110' 11,083 11,3961 12,798 101- 42400 -131 Employer Paid Health 23,348 31,844 23,4001 26,400 101 - 42400 -133 Employer Paid Dental 1,036 1,232 1,027' 1,119 1- 42400 -134 Employer Paid Life 24 26 23 26 1- 42400 -135 Employer Health Care Savings PI 5,976 3,104 2,400 2,640 101- 42400 -136 Post Retirement Health /Dental 3,169' - - - 101- 42400 -137 LTD 725 686 560 721 101 - 42400 -140 Unemployment Comp - 517 - - 101- 42400 -151 Worker s Comp Ins Prem 1,631 2,889 3,550' 2,764 Payroll Related 208,389' 212,731 202,116 225,894 11.76% 101 -42400 -200 Office Supplies 136' 69 500 200 101 - 42400 -202 Duplicating and copying supply 1,220; 1,352 1,500 2,000 101 - 42400 -203 Printed Forms 89 467 - - 101- 42400 -210 Operating Supplies 66 - 200 200 101- 42400 -212 Motor Fuels - - 100' - 101 - 42400 -218 Clothing and Uniforms 57 48 100 100 101 - 42400 -300 Professional Srvs 41,669 8,963 15,000 15,000 101-42400-305 Medical Services -' 50 100 100 101- 42400 -308 Building Inspection Fees 76,093 123,962 115,000 125,000 8.70% 101 - 42400 -321 Telephone & Cells 289! 234 250 250 101 - 42400 -322 Postage 880 653 750 750 101- 42400 -331 Use of personal auto - - 100 100 101- 42400 -351 Legal Notices Publishing 477' 302 500 500 101 - 42400 -361 General Liability Ins 2 497 2,512 2,600' 2,650 101-42400-400 Repairs& Maintenance -' - 1,200 - 101 - 42400 -404 Machinery/Equip Repairs /Maint -- - 3001 101 - 42400 -430 Miscellaneous 1 153 1,000 101- 42400 -431 Meeting Expense 1,414 195 600 600 101- 42400 -433 Dues and Subscriptions 144' 125 100 100 1- 42400 -434 Conference & Training 792' 338 1,500 1,500 .,;1- 42400 -440 Other Contractual Services 10,316 1,816 1,900 1,900 101 - 42400 -500 Capital Outlay FA - - Total 307,530 353,970 345,416 376,844 9.10% S: \FINANCE DEPT \BUDGET \2015 \Budget Working File\2015- BUDGET COMBINED Working File.xis 101 -EXP -17- Streets 101 - 43100 -101 F T Empl Regular 203,836 194,885 241,403 247,634 101 - 43100 -102 F T Empi Overtime 6,427 8,861 15,000 15,000 101-43100-103 Part -Time Employees 10,340 4,840 8,000 8,000 101-43100-112 Comp Time Pay 2,653 2,829 - 101-43100-113 Vacation Pay 18,938 15,912 101 - 43100 -114 Holiday Pay 11,071 10,985 101- 43100 -115 Sick Pay 13,724 11,268 - 101 - 43100 -116 Severance Pay 29,579 6,921 - - 101 - 43100 -121 PERA 18,877 17,664 18,589 19,041 101 - 43100 -122 FICA 18,696 17,391 20,227 20,703 101 -43100 -131 Employer Paid Health 42,976 42,206 59,157 63,168 101- 43100 -133 Employ er Paid Dental 1,950 1,962 3,621 3,612 101-43100-134 Employer Paid Life 47 42 48 49 101 - 43100 -135 Employer Health Care Saving PI 10,157' 5,428 4,860 4,920 101- 43100 -136 Post Retirement Health /Dental 15,020 15,391 101 - 43100 -137 LTD 1,176; 990 825 940 101 -43100 -140 Unemployment Comp -! 4,502 = _ 101 - 43100 -151 Worker s Comp Insurance Prem 25,415 22,263 30,096 27,800 Payroll Related 430,8821 384,340 401,825 410,867 2.25% 101-43100-200 Office Supplies 105' 275 750' 750 101 - 43100 -202 Duplicating and copying supply 314 78 200' 200 101- 43100 -203 Printed Forms 21 101 - 43100 -205 Computer Hardware /Software -' 612 500 1,000 101-43100-210 Operating Supplies 877 5,637 7,600 7,600 101 -43100 -212 Motor Fuels 24,694 27,603 24,000 30,000 101- 43100 -218 Clothing and Uniforms 2,719 4,447 3,500' 3,500 101 - 43100 -220 Repair / Maint Supply 5,170 1,205 1,000 1,000 101- 43100 -221 Equipment Parts 16,838', 15,851 11,000' 11,000 101 - 43100 -223 Building Repair Supplies 3,964 6,822 5,000 5,000 101-43100-224 Street Maint Materials 55,998' 72,984 75,000 85,000 101 - 43100 -226 Sign Repair Materials 12,268 14,153 15,000 15,000 101 - 43100 -230 Shop Materials 7,500 6,920 6,000 6,000 101-43100-232 Landscape Material - 443 500 101- 43100 -236 Clear Lane Salt 101 - 43100 -238 Concrete Sand 2,822' 101 - 43100 -300 Professional Srvs 10,235, 17,818 12,000 12,000 101 -43100 -305 Medical Services 530 546 800. 800 101 - 43100 -321 Telephone & Cells 9,058 7,899 9,000! 9,000 101- 43100 -322 Postage 107' 62 400 200 101-43100-328 Employment Advertising 144 216 -' 200 101 - 43100 -331 Use of personal auto J _ 101- 43100 -351 Legal Notices Publishing - 101- 43100 -361 General Liability Ins 15,847 15,940 16,500 16,800 101- 43100 -381 Electric Utilities 77,6861 89,339 100,000 100,000 101 - 43100 -383 Gas Utilities 6,5081 1,300 5 000 6,000 101 - 43100 -384 'Refuse /Garbage Disposal 483 260 500 500 101- 43100 -400 Repairs & Maintenance Buildings 13,967` 18,825 10,000 10,000 101 - 43100 -404 Machinery/Equip Repairs / Maint 27,075 6,102 30,000 30,000 101 -43100 -418 :Other Rentals 412 274 - - 101 - 43100 -430 Miscellaneous 0' 25 300' 300 101 - 43100 -433 Dues and Subscriptions 292 168 250 250 101 - 43100 -434 Conference & Training 3,116' 2,002 3,000 3,000 101 - 43100 -438 Licenses and Taxes 14,039 4,846 400 400 101 - 43100 -440 Other Contractual Services 27,747 35,824 31,500 35,000 101 - 43100 -455 Permits - - 260' 260 101 - 43100 -460 Janitorial Services 1,076 545 1,000 1,000 S \FINANCE DEPT \BUDGET�2015 \Budget Working FIIe12015- BUDGET COMBINED Working Flle.xls 101 -EXP -t8- Total 906,336 872,711 926,355 877,377 5.29% Parks 101 -45200 -101 F T Empl Regular 151,032 147,099 186,611 188,260 101 - 45200 -102 F T Empl Overtime 5,003 7,178 10,000 10,000 101 - 45200 -103 Part-Time EE ($35K Gross) 8,317 8,080 19,000 19,000 101- 45200 -112 Comp Time Pay 3,779 5,450 - - 101- 45200 -113 Vacation Pay 8,933 8,982 - 101- 45200 -114 Holiday Pay 7,585 8,234 101 - 45200 -115 Sick Pay 5,607 9,016 _ 101 - 45200 -116 Severance Pay 14,735' - - - 101 - 45200 -121 PERA 13,345 13,333 14,254: 14 374 101 - 45200 -122 FICA 13,262 15,443 17,718: 17 844 101 - 45200 -131 Employer Paid Health 27,372 29,674 32,289 35,160 101 - 45200 -133 Employer Paid Dental 1,524 1,597 1,669 1,654 101-45200-134 Employer Paid Life 37 33 38 39 101 - 45200 -135 Employer Health Care Saving PI 7,184 4,535 3,900 3,900 101- 45200 -137 LTD 814 724 752 860 101 -45200 -140 Unemployment Comp - 1,630 101- 45200 -151 Worker s Comp Insurance Prem 9,362 9,114 12,320 11,380 Payroll Related 277,892 270,122 298,552: 302,470 1.31% 101- 45200 -200 Office Supplies 29 41 1,300 200 101 - 45200 -202 Duplicating and copying supply 306, 91 4001 200 101 - 45200 -205 Computer Hardware /Software - 375 - 550 101 - 45200 -210 Operating Supplies 3 759 6,742 4,000 4,000 1- 45200 -212 Motor Fuels 12,388 10,432 12,500 12,500 1- 45200 -218 Clothing and Uniforms 4,344 3,847 4,000' 4,000 101- 45200 -220 Repair /Maint Supply 9,721 5,850 5,500 6,500 101 - 45200 -221 Equipment Parts 2,257' 6,878 5,500: 5,500 101 - 45200 -223 Building Repair Supplies 182 835 5,000: 1,000 101- 45200 -232 Landscape Material 7,143 17,264 12,000 12,000 101 - 45200 -300 Professional Srvs 1,755 3,914 500 500 101 - 45200 -305 Medical Services 40 694 500 500 101 - 45200 -321 Telephone & Cells 4,580 2,763 4,020 4,020 101 - 45200 -322 Postage 87 439 200 200 101 - 45200 -328 Employment Advertising 576 305 300 300 101 - 45200 -351 Legal Notices Publishing - 142 100 100 101 - 45200 -361 General Liability Ins 3,5541 3,574 3,700 3,800 101- 45200 -381 Electric Utilities 1,991 1,845 3,000 2,000 101- 45200 -383 Gas Utilities 4,670 5,556 6,000 7,000 101 - 45200 -384 Refuse /Garbage Disposal 5,177 2,082 5,500 2,700 101- 45200 -400 Repairs & Maintenance 31,5261 12,267 25,800 18,000 101- 45200 -404 Machinery/Equip Repairs /Maint 5,397' 4,028 11,800 7,500 101- 45200 -410 Rentals (GENERAL) 5,973 6,630 6,0001 6,000 101 - 45200 -431 Meeting Expense 943' 290 950 500 101 - 45200 -433 Dues and Subscriptions 655! (90) 6001 300 101 - 45200 -434 Conference & Training 2,448' 847 1,500 1,500 101- 45200 -438 Licenses and Taxes 1,788 20 600 600 101 - 45200 -440 Other Contractual Services 3,522 9,318 1,000 2,000 101 - 45200 -500 Capital Outlay FA 32,533 59,735 23,988 32,350 34.86% 101- 45200 -525 Other Capital Improvements 12,210 - - - 1- 45200 -533 Tree Removal 19,512 14,106 28,000 28,000 „i1- 45200 -534 Tree Planting - - - - Total 456,958 450,942 472,810 466,790 -127% S:\FINANCE DEPT \BUDGET\2015 \Budget Working File \2015- BUDGET COMBINED Working File.xls 101 -EXP _19- 101-45220-525 (MEMO ONLY) 26384 25890 Cemetery 101 - 45250 -103 Part -Time Employees 7,500 101 - 45250 -121 PERA 101 - 45250 -122 FICA 1,118 101 - 45250 -135 Employer Health Care Saving PI 101- 45250 -210 Operating Supplies 500 500 101 - 45250 -229 Street Repairs 101- 45250 -232 Landscape Material 192 600! 600 101 -45250 -300 Professional Srvs 101 - 45250 -400 Repairs & Maintenance 954 - 1,000 1,000 101 - 45250 -430 Miscellaneous 60' 954 200 200 101- 45250 -500 Capital Outlay FA Total 9,824 954 2,300' 2,300 0.00% Other 101 - 49300 -700 Trans - FIRE - Pension ($11,750) 383,784 346,165 360,874 384,968 6.68% 101- 49300 -700 Transfers - SEAL COAT 80,000 80,000 80,000 101 - 49840 -300 Professional Srvs - LMCC TV 41,316 49,122 57,133 57,133 101 - 49999 -116 Severance Pay 101 - 49999 -122 FICA _; 101 - 49999 -140 Unemployment Comp 3,429 - 25,000 - - 100.00% 101 - 49999 -300 Professional Srvs 19,751 2,429 5,000 5,000 101 - 49999 -403 Improvements Other - 25,069 101- 49999 -430 Miscellaneous (Abatement/Trans) 10,000 137,351 10,000 10,000 101- 49999 -621 Discount on Bonds Issued - - - -f Total 458,280 640,136 538,007 537,101 - 0.17% TOTAL EXPENDITURES 5,129,43011 4,888,661 4,994,673 5,138,117 2.87% S: \FINANCE DEPT \BUDGET \2015 \Budget Working File\2015- BUDGET COMBINED Working File.xls 101 -EXP -20- 08!29114 7:50 AM CITY OF MOUND - - - -, Page 1 f� \ Expenditure Budget Analysis CVP Z� TY OF MOUND -21- 2013 2014 2014 Account Descr Budget 2013 Amt Budget _ YTD Amt FUND 101 GENERAL FUND Dept 41110 Council E 101- 41110 -103 Part-Time Employees $16,500.00 $15,616.07 $16,500.00 $9,625.00 E 101 -41110 -122 FICA $1,260.00 $1,194.89 $1,262.00 $736.47 E 101- 41110 -140 Unemployment Comp $0.00 $0.00 $0.00 $0.00 E 101 - 41110 -151 Worker s Comp Insur $55.00 $44.76 $55.00 $41.04 E 101 - 41110 -200 Office Supplies $500.00 $0.00 $500.00 $0.00 E 101- 41110 -202 Duplicating and copyi $3,000.00 $2,041.05 $3,000.00 $1,410.50 E 101- 41110 -210 Operating Supplies $500.00 $783.61 $500.00 $0.00 E 101- 41110 -300 Professional Srvs $500.00 $0.00 $7,500.00 $0.00 E 101- 41110 -322 Postage $4,000.00 $3,663.84 $4,000.00 $2,748.78 E 101- 41110 -350 Printing $6,500.00 $6,541.03 $6,500.00 $2,800.00 E 101 - 41110 -351 Legal Notices Publishi $700.00 $264.62 $700.00 $23.13 E 101- 41110 -361 General Liability Ins $7,500.00 $8,098.32 $7,500.00 $6,132.78 E 101- 41110 -430 Miscellaneous $1,800.00 $1,134.14 $1,800.00 $423.66 E 101 -41110 -431 Meeting Expense $1,000.00 $171.29 $1,000.00 $140.20 E 101 - 41110 -433 Dues and Subscriptio $34,300.00 $30,821.00 $34,300.00 $11,691.50 E 101 - 41110 -434 Conference &Trainin $600.00 $299.00 $600.00 $0.00 E 101 -41110 -440 Other Contractual Ser $0.00 --- $0.00_ - ---- $0.00 - - --- $0.00 Dept 41110 Council - -- -- - $78,715.00 $70,673.62 $85 717.00 7 . 0 $35,773.06 Dept 41115 Promotions E 101 - 41115-430 Miscellaneous $67,500.00 $66,000.00 $66,000.00 __$1,500.00 Dept 41115 Promotions _ $67,500.00 $66,000.00 $66,000.00 $1,500.00 Dept 41310 City Manager E 101 -41310 -101 F T Empl Regular $135,004.00 $106,648.18 $137,048.00 $62,308.57 E 101 - 41310 -102 F T Empl Overtime $0.00 $170.97 $0.00 $14172 E 101 -41310 -112 Comp Time Pay $0.00 $0.00 $0.00 $0.00 E 101- 41310 -113 Vacation Pay $0.00 $15,690.51 $0.00 $9,860.27 E 101- 41310 -114 Holiday Pay $0.00 $5,991.82 $0.00 $2,717.68 E 101- 41310 -115 Sick Pay $0.00 $5,066.80 $0.00 $412.66 E 101- 41310 -116 Severance Pay $0.00 $0.00 $0.00 $0.00 E 101- 41310 -121 PERA $19,019.00 $9,065.79 $9,936.00 $5,105.78 E 101 -41310 -122 FICA $0.00 $9,471.64 $9,868.00 $5,549.36 E 101 -41310 -131 Employer Paid Health $10,870.00 $10,307.99 $11,172.00 $7,012.27 E 101 -41310 -133 Employer Paid Dental $0.00 $598.33 $616.00 $371.01 E 101- 41310 -134 Employer Paid Life $0.00 $12.54 $14.00 $8.40 E 101- 41310 -135 Employer Health Care $1,440.00 $1,656.44 $1,440.00 $875.00 E 101 -41310 -137 LTD $633.00 $600.68 $568.00 $389.61 E 101 -41310 -140 Unemployment Comp $0.00 $807.74 $0.00 $0.00 E 101- 41310 -151 Workers Comp Insur $5,550.00 $4,516.15 $2,500.00 $1,865.13 E 101- 41310 -200 Office Supplies $600.00 $107.26 $600.00 $154.45 E 101- 41310 -202 Duplicating and copyi $1,300.00 $443.70 $1,300.00 $500.95 E 101- 41310 -203 Printed Forms $0.00 $79.42 $0.00 $0.00 E 101- 41310 -210 Operating Supplies $150.00 $259.41 $300.00 $108.59 E 101- 41310-212 Motor Fuels $0.00 $0.00 $0.00 $0.00 E 101 - 41310 -218 Clothing and Uniforms $100.00 $0.00 $50.00 $0.00 E 101- 41310-300 Professional Srvs $100.00 $0.00 $100.00 $0.00 E 101- 41310 -305 Medical Services $100.00 $50.00 $100.00 $0.00 E 101 - 41310-321 Telephone & Cells $1,200.00 $1,262.00 $1,500.00 $349.85 E 101 -41310 -322 Postage $300.00 $337.37 $300.00 $186.61 -21- CITY OF MOUND 08/29/147:50 AM Expenditure Budget Analysis CVP Page 2 22- 2013 2014 2014 Account Descr Budget 2013 Amt Budget YTD Amt E 101- 41310 -328 Employment Advertisi $0.00 $216.00 $0.00 $0.00 E 101- 41310 -331 Use of personal auto $1,000.00 $983.11 $1,000.00 $0.00 E 501- 41310 -361 General Liability Ins $2,000.00 $1,932.09 $2,000.00 $721.44 E 101 - 41310 -400 Repairs & Maintenanc $0.00 $0.00 $0.00 $0.00 E 101 - 41310 -404 Machinery/Equip Rep $0.00 $0.00 $0.00 $0.00 E 101 -41310 -430 Miscellaneous $300.00 $568.58 $300.00 $699.68 E 101 - 41310 -431 Meeting Expense $1,000.00 $433.21 $500.00 $156.14 E 101- 41310 -433 Dues and Subscriptio $2,000.00 $1,127.42 $1,100.00 $1,184.00 E 101- 41310 -434 Conference & Trainin $2,500.00 $2,890.32 $4,200.00 $1,517.36 E 101- 41310 -435 Books and Pamphlets $0.00 $106.77 $0.00 $0.00 E 101- 41310 -438 Licenses and Taxes $0.00 $4100 $0.00 $0.00 E 101- 41310 -440 Other Contractual Ser $0.00 $0.00 $0.00 $0.00 E 101- 41310 -500 Capital Outlay FA $0.00 $0.00 $0.00 $_0.00 Dept 41310 City Manager $185,166.00 $181,444.24 $186,51 Z.00 _ $102,198.53 Dept 41410 Elections E 101 -41410 -102 F T Empl Overtime $0.00 $0.00 $500.00 $0.00 E 101- 41410 -103 Part-Time Employees $0.00 $0.00 $0.00 $400.00 E 101- 41410 -121 PERA $0.00 $0.00 $50.00 $0.00 E 101 - 41410 -122 FICA $0.00 $0.00 $50.00 $30.60 E 101 - 41410 -131 Employer Paid Health $0.00 $0.00 $200.00 $0.00 E 101- 41410 -133 Employer Paid Dental $0.00 $0.00 $0.00 $0.00 E 101- 41410 -134 Employer Paid Life $0.00 $0.00 $0.00 $0.00 E 101- 41410 -135 Employer Health Care $0.00 $0.00 $0.00 $0.00 E 101 - 41410 -137 LTD $0.00 $0.00 $0.00 $0.00 E 101- 41410 -200 Office Supplies $0.00 $0.00 $200.00 $15.89 E 101- 41410 -202 Duplicating and copyi $0.00 $3.00 $300.00 $108.90 E 101 - 41410 -210 Operating Supplies $0.00 $390.49 $1,000.00 $0.00 E 101- 41410 -300 Professional Srvs $0.00 $0.00 $7,000.00 $0.00 E 101- 41410 -322 Postage $50.00 $0.00 $400.00 $37.38 E 101 - 41410 -351 Legal Notices Publishi $0.00 $0.00 $100.00 $23.13 E 101- 41410 -400 Repairs & Maintenanc $1,505.00 $0.00 $2,000.00 $2,048.75 E 101 -41410 -430 Miscellaneous $0.00 $0.00 $100.00 $0.00 E 101 - 41410 -431 Meeting Expense $0.00 $0.00 $100.00 $0.00 E 101- 41410 -500 Capital Outlay FA _ $0.00 $0.00 $0.00 $0.00 Dept 41410 Elections $1,555.00 $393.49 _, _ _ $12,000.00 $2,664.65 Dept 91500 Finance & Admin E 101 - 41500 -101 FT Empl Regular $233,526.00 $158,432.13 $223,047.00 $107,062.45 E 101 - 41500 -102 F T Empl Overtime $0.00 $6.75 $0.00 $17.64 E 101- 41500 -103 Part -Time Employees $0.00 $0.00 $0.00 $1,097.70 E 101- 41500 -112 Comp Time Pay $0.00 $0.00 $0.00 $0.00 E 101- 41500 -113 Vacation Pay $0.00 $13,651.42 $0.00 $5,657.97 E 101 - 41500 -114 Holiday Pay $0.00 $11,513.68 $0.00 $3,824.95 E 101- 41500 -115 Sick Pay $0.00 $6,918.32 $0.00 $2,604.50 E 101- 41500 -116 Severance Pay $0.00 $0.00 $0.00 $1,090.57 E 101- 41500 -121 PERA $41,403.00 $17,147.99 $18,600.00 $8,663.52 E 101 - 41500 -122 FICA $0.00 $16,148.45 $19,626.00 $8,329.30 E 101- 41500 -131 Employer Paid Health $43,403.00 $34,019.45 $38,082.00 $17,380.70 E 101- 41500 -133 Employer Paid Dental $0.00 $1,641.26 $1,797.00 $908.80 E 101-41500 -134 Employer Paid Life $1,333.00 $34.56 $41.00 $24.94 E 101- 41500 -135 Employer Health Care $4,800.00 $4,096.92 $4,200.00 $2,093.49 E 101 - 41500 -137 LTD $0.00 $961.23 $1,094.00 $548.12 22- CITY OF MOUND 08/29/147:50 AM Page 3 JL Expenditure Budget Analysis CVP - Tv OF MOUND Dept 41550 Assessing E 101- 41550 -202 Duplicating and copyi 2013 $1,500.00 $24.35 2014 2014 Account Descr $23.60 Budget E 101- 41550 -322 2013 Amt Budget $26,551.80 YTD Amt E 101- 41500 -140 Unemployment Comp $0.00 $0.00 $790.27 E 101 - 41550 -350 $0.00 $0.00 $0.00 $0.00 E 101 - 41500 -151 Workers Comp Insur $5,430.00 $0.00 $4,418.52 E 101- 41550 -440 $3,000.00 $0.00 $2,238.15 $96,227.01 E 101- 41500 -200 Office Supplies $500.00 $869.89 $235.07 Dept 41550 Assessing $500.00 ___$96,000.00 $96,600.00 $26.84 $96,277.72 E 101- 41500 -202 Duplicating and copyi $1,000.00 $893.49 $1,512.12 $1,500.00 $499.17 E 101 - 41500 -203 Printed Forms $0.00 $483.03 $464.01 $500.00 $0.00 $360.72 $529.33 E 101- 41500 -210 Operating Supplies $800.00 $193.46 $105,500.00 $800.00 $80,095.68 $66.35 $105,500.00 E 101- 41500 -212 Motor Fuels $0.00 $39.07 $0.00 $0.00 E 101 - 41500 -218 Clothing and Uniforms $150.00 $149.98 $150.00 $0.00 E 101 -41500 -300 Professional Srvs $0.00 $32.50 $0.00 $0.00 E 101- 41500 -301 Auditing and Acct g S $6,800.00 $12,194.95 $6,800.00 $6,135.33 E 101 - 41500 -305 Medical Services $50.00 $100.00 $50.00 $174.00 E 101 -41500 -315 Service Charges $0.00 $2,420.94 $0.00 $97.65 E 101- 41500 -321 Telephone & Cells $0.00 $0.00 $0.00 $0.00 E 101- 41500 -322 Postage $2,200.00 $1,498.77 $2,200.00 $759.90 E 101- 41500 -328 Employment Advertisi $0.00 $722.02 $0.00 $148.00 E 501- 41500 -331 Use of personal auto $700.00 $329.63 $700.00 $0.00 E 101- 41500 -340 Advertising $0.00 $0.00 $0.00 $0.00 E 101- 41500 -351 Legal Notices Publishi $500.00 $99.23 $500.00 $92.52 E 101 - 41500 -361 General Liability Ins $2,700.00 $2,608.32 $2,700.00 $1,947.89 E 101- 41500 -430 Miscellaneous $0.00 $0.00 $0.00 $36.00 E 101- 41500 -431 Meeting Expense $150.00 $0.00 $150.00 $0.00 E 101 - 41500 -433 Dues and Subscriptio $1,000.00 $923.50 $1,200.00 $585.00 E 101- 41500 -434 Conference & Trainin $3,500.00 $1,675.87 $3,500.00 $1,088.98 E 101- 41500 -438 Licenses and Taxes $0.00 $2,345.40 $0.00 $0.00 E 101 - 41500-440 Other Contractual Ser $100.00 _ _ $328.54 _ $_100.00 $127.74 Dept 41500 Finance & Admin $350,045.00 $297,654.33 $330,337.00 $173,857.50 Dept 41550 Assessing E 101- 41550 -202 Duplicating and copyi $100.00 $1,500.00 $24.35 $1,467.11 $100.00 $50,000.00 $23.60 $50,000.00 E 101- 41550 -322 Postage $500.00 $26,551.80 $26.36 $1,596.14 $500.00 $0.00 $0.00 E 101 - 41550 -350 Printing $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 E 101- 41550 -440 Other Contractual Ser $0.00 $1,400.00 $96,227.01 $0.00 $97,000.00 $4,853.00 $869.89 $0.00 Dept 41550 Assessing $2,67145 ___$96,000.00 $96,600.00 $0.00 $96,277.72 $0.00 $97,600.00 $0.00 $893.49 $0.00 Dept 41600 Legal E 101- 41600 -300 Professional Sws E 101 -41600 -304 Legal Fees E 101- 41600 -312 Legal Police E 101-41600 -313 Legal- Liquor E 101- 41600 -314 Legal P/W E 101-41600 -316 Legal P & I E 101 -41600 -318 Legal Parks E 101- 41600 -319 Legal /Docks E 101- 41600 -361 General Liability Ins E 101-41600 -450 Board of Prisoners Dept 41600 Legal Dept 41910 Centennial Building $40,000.00 -200 $15,194.52 $1,500.00 $40,000.00 $1,467.11 $6,494.09 $50,000.00 $693.66 $50,000.00 E 101- 41910 $50,000.00 Duplicating and copyi $26,551.80 $0.00 $1,596.14 $108.00 $0.00 $0.00 $0.00 $0.00 Operating Supplies $0.00 $0.00 $0.00 $0.00 $1,159.09 $0.00 $1,400.00 $277.32 $0.00 $4,853.00 $487.65 $0.00 E 101-41910 -300 $2,67145 $0.00 $0.00 $2,812.56 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $500.00 $483.03 $500.00 $360.72 $15,000.00 $5,485.48 $15,000.00 $2,653.90 $105,500.00 $80,095.68 _ $105,500.00 $39,011.28 E 101 - 41910 -200 Office Supplies $1,500.00 $1,467.11 $0.00 $693.66 E 101- 41910 -202 Duplicating and copyi $0.00 $1,596.14 $0.00 $0.00 E 101 - 41910 -210 Operating Supplies $2,000.00 $2,403.98 $2,000.00 $68.85 E 101 - 41910 -220 Repair /Maint Supply $1,400.00 $1,028.16 $1,400.00 $487.65 E 101-41910 -300 Professional Srvs $0.00 $0.00 $0.00 $0.00 -23- CITY OF MOUND 08/29/147'. 50 AM Page 4 AL \ Expenditure Budget Analysis CVP -- ; T Y OF NIOUND = 24- 2013 2014 2014 Account Descr Budget 2013 Amt Budget YTD Amt E 101- 41910 -321 Telephone & Cells $15,000.00 $12,909.24 $0.00 $1,011.57 E 101 -41910 -322 Postage $400.00 $50.00 $0.00 $0.00 E 101 - 41910 -361 General Liability Ins $1,100.00 $1,062.65 $1,100.00 $793.60 E 101 - 41910 -381 Electric Utilities $12,000.00 $13,457.62 $12,000.00 $5,497.86 E 101- 41910 -383 Gas Utilities $12,000.00 $6,542.15 $12,000.00 $5,796.02 E 101- 41910 -384 Refuse /Garbage Disp $1,100.00 $1,459.17 $1,100.00 $1,039.88 E 101 - 41910 -400 Repairs & Maintenanc $4,000.00 $7,241.99 $4,000.00 -$3.93 E 101- 41910 -401 Building Repairs $10,000.00 $4,200.28 $10,000.00 $5,278.87 E 101- 41910 -430 Miscellaneous $3,000.00 $2,920.15 $0.00 $42.98 E 101- 41910 -438 Licenses and Taxes $0.00 $200.00 $0.00 $100.00 E 101- 41910 -440 Other Contractual Ser $13,000.00 $11,987.78 $13,000.00 $7,619.44 E 101- 41910 -460 Janitorial Services $12,000.00 $10,684.99 $12,000.00 $3,732.79 E 101 - 41910 -500 Capital Outlay FA $0.00 $0.00 $0.00 $0.00 E 101- 41910 -600 Debt Sry Principal $0.00 $0.00 $0.00 $0.00 E 101- 41910 -611 Bond Interest $0.00 $0.00 $0.00 $0.00 Dept 41910 Centennial Building $88,500.00 $79,211.41 $68,600.00 $32,159.24 Dept 41920 Computer E 101- 41920 -101 F T Empl Regular $0.00 $0.00 $0.00 $0.00 E 101 -41920 -102 F T Empl Overtime $0.00 $0.00 $0.00 $0.00 E 101 - 41920 -121 PERA $0.00 $0.00 $0.00 $0.00 E 101 - 41920 -122 FICA $0.00 $0.00 $0.00 $0.00 E 101 - 41920 -123 Police Pens Contrib $0.00 $0.00 $0.00 $0.00 E 101 - 41920 -125 Other Retire Contrib $0.00 $0.00 $0.00 $0.00 E 101- 41920 -130 Employer Paid Ins (G $0.00 $0.00 $0.00 $0.00 E 101- 41920 -131 Employer Paid Health $0.00 $0.00 $0.00 $0.00 E 101 - 41920 -133 Employer Paid Dental $0.00 $0.00 $0.00 $0.00 E 101 - 41920 -134 Employer Paid Life $0.00 $0.00 $0.00 $0.00 E 101 - 41920 -135 Employer Health Care $0.00 $0.00 $0.00 $0.00 E 101- 41920 -136 Post Retirement Healt $0.00 $0.00 $0.00 $0.00 E 101 - 41920 -137 LTD $0.00 $0.00 $0.00 $0.00 E 101 - 41920 -200 Office Supplies $100.00 $0.00 $100.00 $0.00 E 101- 41920 -202 Duplicating and copyi $0.00 $0.00 $0.00 $0.00 E 101 -41920 -205 Computer Hardware/ $0.00 $0.00 $0.00 $203.82 E 101 - 41920 -210 Operating Supplies $500.00 $490.85 $500.00 $0.00 E 101- 41920 -300 Professional Srvs $0.00 $0.00 $0.00 $0.00 E 101 -41920 -309 EDP, Software and De $0.00 $0.00 $0.00 $0.00 E 101 - 41920 -321 Telephone & Cells $3,500.00 $4,103.69 $3,500.00 $3,864.51 E 101- 41920 -400 Repairs & Maintenanc $0.00 $o.00 $0.00 $0.00 E 101- 41920 -434 Conference & Trainin $0.00 $0.00 $0.00 $0.00 E 101- 41920 -440 other Contractual Ser $27,748.00 $29,263.72 $27,748.00 $17,014.98 E 101 -41920 -500 Capital Outlay FA $0.00 $2,818.29 _ $0.00 $0.00 Dept 41920 Computer $31,848.00 $36,676.55 $31,848.00 $21,083.31 Dept 41930 City Hall Bldg & Srvs E 101- 41930 -200 Office Supplies $0.00 $0.00 $1,000.00 $719.25 E 101- 41930 -202 Duplicating and copyi $0.00 $0.00 $0.00 $1,197.14 E 101 -41930 -205 Computer Hardware/ $0.00 $0.00 $0.00 $0.00 E 101 -41930 -210 Operating Supplies $0.00 $0.00 $0.00 $1,157.94 E 101- 41930 -220 Repair /Maint Supply $0.00 $0.00 $0.00 $503.95 E 101- 41930 -300 Professional Srvs $0.00 $0.00 $0.00 $0.00 E 101 - 41930 -321 Telephone & Cells $0.00 $0.00 $15,000.00 $6,069.31 E 101 - 41930 -322 Postage $0.00 $0.00 $400.00 $51.64 24- CITY OF MOUND 08/29/147: 50 AM �" - -- -�\ Page 5 Expenditure Budget Analysis CVP TY OF MOUND -25- 2013 2014 2014 Account Descr Budget 2013 Amt Budget YTD Amt E 101- 41930 -361 General Liability Ins $0.00 $0.00 $5,000.00 $3,607.19 E 101 - 41930 -381 Electric Utilities $0.00 $1,478.48 $14,000.00 $9,872.49 E 101 - 41930 -383 Gas Utilities $0.00 $0.00 $5,000.00 $4,942.93 E 101 - 41930 -384 Refuse /Garbage Disp $0.00 $0.00 $1,200.00 $1,001.56 E 101 - 41930 -400 Repairs & Maintenanc $0.00 $0.00 $6,500.00 $10,116.75 E 101- 41930 -430 Miscellaneous $0.00 $0.00 $0.00 $0.00 E 101 - 41930 -440 Other Contractual Ser $0.00 $0.00 $0.00 $2,673.77 E 101- 41930 -460 Janitorial Services $0.00 $0.00 $17,000.00 $9,506.70 E 101 - 41930 -500 Capital Outlay FA $0.00 $0.00 $0.00 $0.00 Dept 41930 City Hall Bldg & Srvs $0.00 $1,478.48 $65,100.00 $51,420.62 Dept 42110 Police E 101- 42110 -101 F T Empi Regular $0.00 $3,189.58 $0.00 $0.00 E 101- 42110 -102 F T Empi Overtime $0.00 $712.83 $0.00 $0.00 E 101- 42110 -103 Part -Time Employees $24,574.00 $2,192.36 $16,848.00 $0.00 E 101 -42110 -110 Clothing Allowance $0.00 $0.00 $0.00 $0.00 E 101 - 42110 -112 Comp Time Pay $0.00 $18.57 $0.00 $0.00 E 101- 42110 -113 Vacation Pay $0.00 $28.06 $0.00 $0.00 E 101 -42110 -114 Holiday Pay $0.00 $1,043.96 $0.00 $0.00 E 101 - 42110 -115 Sick Pay $0.00 $0.00 $0.00 $0.00 E 101 - 42110 -116 Severance Pay $0.00 $1,070.60 $0.00 $0.00 E 101 - 42110 -121 PERA $3,662.00 $344.66 $1,221.00 $0.00 E 101 - 42110 -122 FICA $0.00 $1,396.15 $1,289.00 $0.00 E 101- 42110 -131 Employer Paid Health $8,531.00 $2,269.90 $5,298.00 $0.00 E 101- 42110 -133 Employer Paid Dental $0.00 $37.39 $1,027.00 $0.00 E 101- 42110 -134 Employer Paid Life $0.00 $0.24 $0.00 $0.00 E 101- 42110 -135 Employer Health Care $0.00 $2,072.23 $0.00 $0.00 E 101 - 42110 -136 Post Retirement Healt $0.00 $5,796.60 $0.00 $3,796.80 E 101 - 42110 -137 LTD $0.00 $4.83 $0.00 $0.00 E 101- 42110 -140 Unemployment Comp $0.00 $777.47 $0.00 $0.00 E 101- 42110 -151 Workers Comp Insur $5,342.00 $4,346.90 $5,342.00 $1,492.11 E 101- 42110 -200 Office Supplies $0.00 $0.00 $0.00 $0.00 E 101 - 42110 -202 Duplicating and copyi $0.00 $1,403.48 $0.00 $14.60 E 101 -42110 -203 Printed Forms $0.00 $456.60 $0.00 $0.00 E 101 - 42110 -205 Computer Hardware/ $0.00 $150.00 $0.00 $0.00 E 101- 42110 -210 Operating Supplies $0.00 $595.48 $0.00 $146.45 E 101- 42110 -212 Motor Fuels $2,000.00 $5,231.02 $2,000.00 $1,670.08 E 101- 42110 -218 Clothing and Uniforms $600.00 $2.47 $600.00 $0.00 E 101- 42110 -219 Safety supplies $0.00 $0.00 $0.00 $0.00 E 101 -42110 -220 Repair /Maint Supply $0.00 $49.86 $0.00 $0.00 E 101- 42110 -300 Professional Srvs $0.00 $0.00 $1,583,625.00 $0.00 E 101- 42110 -305 Medical Services $0.00 $0.00 $0.00 $0.00 E 101 -42110 -306 Personal Testing $0.00 $64.50 $0.00 $0.00 E 101 - 42110 -321 Telephone & Cells $0.00 $6,419.88 $0.00 $1,627.87 E 101 - 42110 -322 Postage $0.00 $131.02 $0.00 $0.00 E 101- 42110 -328 Employment Advertisi $0.00 $0.00 $0.00 $0.00 E 101- 42110 -331 Use of personal auto $0.00 $0.00 $0.00 $0.00 E 101 - 42110 -350 Printing $0.00 $0.00 $0.00 $0.00 E 101- 42110 -351 Legal Notices Publishi $0.00 $0.00 $0.00 $0.00 E 101- 42110 -361 General Liability Ins $10,000.00 $9,660.42 $5,000.00 $3,607.20 E 101 - 42110 -381 Electric Utilities $14,000.00 $15,418.67 $0.00 $0.00 E 101- 42110 -383 Gas Utilities $5,000.00 $4,106.57 $0.00 $0.00 -25- CITY OF MOUND 08/29/147:50 AM - - - -� Page 6 Expenditure Budget Analysis CVP t'i-t` OF € ,BOUND Dept 42115 Emergency Preparedness E 101- 42115 -101 F T Empl Regular E 101- 42115 -102 F T Empl Overtime E 101 - 42115 -112 Comp Time Pay E 101- 42115 -113 Vacation Pay E 101- 42115 -114 Holiday Pay E 101- 42115 -115 Sick Pay E 101 - 42115 -116 Severance Pay E 101- 42115 -121 PERA E 101- 42115 -122 FICA E 101 - 42115 -131 Employer Paid Health E 101- 42115 -133 Employer Paid Dental E 101- 42115 -134 Employer Paid Life E 101 -42115 -135 Employer Health Care E 101 - 42115 -137 LTD E 101- 42115 -210 Operating Supplies E 101 - 42115 -321 Telephone & Cells E 101- 42115 -329 Sirens /Phone Linesl E 101 -42115 -361 General Liability Ins E 101- 42115 -381 Electric Utilities E 101- 42115 -431 Meeting Expense E 101- 42115 -434 Conference & Trainin E 101 - 42115 -440 Other Contractual Ser E 101 - 42115 -500 Capital Outlay FA Dept 42115 Emergency Preparednes Dept 42400 Planning & Inspection $0.00 101 - 42400 -101 2013 $20,374.00 $125,118.30 2014 2014 Account Descr $0.00 Budget F T Empl Overtime 2013 Amt Budget $1,000.00 YTD Amt E 101- 42110 -384 Refuse /Garbage Disp $1,200.00 $0.00 $1,406.16 $0.00 $0.00 $0.00 $0.00 E 101- 42110 -400 Repairs & Maintenanc $0.00 $211.71 $0.00 $0.00 $0.00 $0.00 $0.00 Vacation Pay E 101 - 42110 -402 Building Maintenance $6,500.00 $0.00 $3,609.25 E $0.00 $0.00 $0.00 $26.93 E 101- 42110 -404 Machinery/Equip Rep $0.00 $0.00 $0.00 $28.42 $0.00 $0.00 $0.00 E 101 -42110 -409 Other Equipment Rep $0.00 $76.49 $0.00 $0.00 $0.00 $0.00 E 101- 42110 -412 Building Rentals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 E 101 - 42110 -418 Other Rentals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $4,000.00 E 101- 42110 -430 Miscellaneous $0.00 $60.72 $0.00 $0.00 $0.00 $0.00 E 101- 42110 -431 Meeting Expense $0.00 $1,636.09 $0.00 $0.00 $300.00 $0.00 $289.81 E 101- 42110 -433 Dues and Subscriptio $0.00 $300.00 $0.00 $465.15 $0.00 $0.00 $0.00 E 101 -42110 -434 Conference & Trainin $0.00 $100.00 $2,000.00 $0.00 $200.00 $100.00 E 101- 42110 -435 Books and Pamphlets $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 E 101- 42110 -436 Towing Charges $0.00 _ $8,150.00 $0.00 $5,728.45 $0.00 $0.00 E 101 - 42110 -438 Licenses and Taxes $0.00 $41.50 $0.00 $0.00 E 101 - 42110 -440 Other Contractual Ser $1,545,000.00 $1,551,107.09 $0.00 $1,584,018.85 E 101- 42110 -445 Dog Kennel Fees $0.00 $0.00 $0.00 $0.00 E 101- 42110 -460 Janitorial Services $3,500.00 $3,030.92 $0.00 $0.00 E 101 - 42110 -500 Capital Outlay FA $0.00 $0.00 $0 00 $0.00 Dept 42110 Police $1,629,909.00 $1 628,424.43 $1,622,250.00 $1,596,473.96 Dept 42115 Emergency Preparedness E 101- 42115 -101 F T Empl Regular E 101- 42115 -102 F T Empl Overtime E 101 - 42115 -112 Comp Time Pay E 101- 42115 -113 Vacation Pay E 101- 42115 -114 Holiday Pay E 101- 42115 -115 Sick Pay E 101 - 42115 -116 Severance Pay E 101- 42115 -121 PERA E 101- 42115 -122 FICA E 101 - 42115 -131 Employer Paid Health E 101- 42115 -133 Employer Paid Dental E 101- 42115 -134 Employer Paid Life E 101 -42115 -135 Employer Health Care E 101 - 42115 -137 LTD E 101- 42115 -210 Operating Supplies E 101 - 42115 -321 Telephone & Cells E 101- 42115 -329 Sirens /Phone Linesl E 101 -42115 -361 General Liability Ins E 101- 42115 -381 Electric Utilities E 101- 42115 -431 Meeting Expense E 101- 42115 -434 Conference & Trainin E 101 - 42115 -440 Other Contractual Ser E 101 - 42115 -500 Capital Outlay FA Dept 42115 Emergency Preparednes Dept 42400 Planning & Inspection $0.00 101 - 42400 -101 $222.86 $20,374.00 $125,118.30 $8,702.65 $0.00 $67,099.24 $0.00 $0.00 F T Empl Overtime $0.00 $0.00 $1,000.00 $37.14 $0.00 E $130.90 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 101 - 42400 -112 $111.43 $0.00 $211.71 $379.37 $0.00 $130.90 $0.00 $0.00 Vacation Pay $604.36 $0.00 $0.00 $0.00 $0.00 E $4,302.15 $0.00 $0.00 $26.93 $1,477.00 $711.73 $0.00 $28.42 $1,559.00 $760.38 $0.00 $0.00 $5,850.00 $2,92436 $0.00 $0.00 $257.00 $127.17 $0.00 $0.00 $6.00 $2.86 $0.00 $0.00 $600.00 $299.96 $0.00 $0.00 $46.00 $32.53 $4,000.00 $2,710.62 $4,000.00 $1,101.58 $0.00 $0.00 $0.00 $217.25 $1,550.00 $1,636.09 $1,550.00 $1,506.24 $300.00 $289.81 $300.00 $216.43 $300.00 $465.15 $300.00 $270.15 $0.00 $0.00 $0.00 $0.00 $2,000.00 $200.00 $2,000.00 $0.00 $0.00 $0.00 $0.00 $3,200.00 $0.00 $0.00 $0.00 $0.00 _ $8,150.00 $5,728.45 $38,319.00 $25,490.67 E 101 - 42400 -101 F T Empl Regular $152,746.00 $125,118.30 $147,961.00 $67,099.24 E 101- 42400 -102 F T Empl Overtime $1,000.00 $427.43 $1,000.00 $287.46 E 101- 42400 -103 Part-Time Employees $0.00 $0.00 $0.00 $0.00 E 101 - 42400 -112 Comp Time Pay $0.00 $211.71 $0.00 $130.90 E 101 - 42400 -113 Vacation Pay $0.00 $11,753.42 $0.00 $6,666.65 E 101 - 42400 -114 Holiday Pay $0.00 $7,256.83 $0.00 $2,675.27 -26- __ CITY OF MOUND 08/29/14750 AM IL Expenditure Budget Analysis CVP Page 7 -27- 2013 2014 2014 Account Descr Budget 2013 Amt Budget YTD Amt E 101 - 42400 -115 Sick Pay $0.00 $5,507.00 $0.00 $2,920.41 E 101 -42400 -116 Severance Pay $0.00 $0.00 $0.00 $4,302.16 E 101 - 42400 -121 PERA $23,281.00 $11,076.16 $10,800.00 $5,784.04 E 101- 42400 -122 FICA $0.00 $11,082.96 $11,396.00 $5,801.05 E 101 - 42400 -131 Employer Paid Health $33,907.00 $31,843.66 $23,400.00 $11,643.55 E 101 - 42400 -133 Employer Paid Dental $0.00 $1,231.99 $1,027.00 $572.44 E 101 - 42400 -134 Employer Paid Life $752.00 $26.11 $23.00 $12.89 E 101 - 42400 -135 Employer Health Care $3,000.00 $3,104.03 $2,400.00 $1,350.06 E 101- 42400 -136 Post Retirement Heart $0.00 $0.30 $0.00 $0.00 E 101 - 42400 -137 LTD $0.00 $686.01 $560.00 $393.15 E 101- 42400 -140 Unemployment Comp $0.00 $516.66 $0.00 $0.00 E 101 - 42400 -151 Workers Comp Insur $3,550.00 $2,888.70 $3,550.00 $1,865.13 E 101- 42400 -200 Office Supplies $500.00 $69.48 $500.00 $19.56 E 101- 42400 -202 Duplicating and copyi $1,500.00 $1,351.56 $1,500.00 $1,247.82 E 101 - 42400 -203 Printed Forms $0.00 $466.89 $0.00 $204.71 E 101 -42400 -210 Operating Supplies $200.00 $0.00 $200.00 $14188 E 101 - 42400 -212 Motor Fuels $100.00 $0.00 $100.00 $0.00 E 101- 42400 -218 Clothing and Uniforms $100.00 $47.67 $100.00 $0.48 E 101 - 42400 -220 Repair /Maint Supply $0.00 $0.00 $0.00 $0.00 E 101- 42400 -300 Professional Srvs $15,000.00 $8,963.20 $15,000.00 $7,453.42 E 101 - 42400 -305 Medical Services $100.00 $50.00 $100.00 $0.00 E 101 - 42400 -308 Building Inspection Fe $90,000.00 $123,962.32 $115,000.00 $51,039.17 E 101- 42400 -321 Telephone & Cells $250.00 $23152 $250.00 $171.53 E 101- 42400 -322 Postage $750.00 $65117 $750.00 $208.59 E 101 - 42400 -328 Employment Advertisi $0.00 $0.00 $0.00 $0.00 E 101- 42400 -331 Use of personal auto $100.00 $0.00 $100.00 $0.00 E 101 - 42400 -351 Legal Notices Publishi $500.00 $301.56 $500.00 $168.19 E 101 - 42400 -361 General Liability Ins $2,600.00 $2,511.72 $2,600.00 $1,875.73 E 101- 42400 -400 Repairs & Maintenanc $1,200.00 $0.00 $1,200.00 $0.00 E 101- 42400 -404 Machinery/Equip Rep $300.00 $0.00 $300.00 $0.00 E 101- 42400 -418 Other Rentals $0.00 $0.00 $0.00 $0.00 E 101 - 42400 -430 Miscellaneous $1,000.00 $152.80 $1,000.00 $105.40 E 101 -42400 -431 Meeting Expense $600.00 $194.89 $600.00 $241.52 E 101- 42400 -433 Dues and Subscriptio $100.00 $125.00 $100.00 $0.00 E 101 - 42400 -434 Conference & Trainin $1,500.00 $338.00 $1,500.00 $360.00 E 101- 42400 -435 Books and Pamphlets $0.00 $o.00 $0.00 $0.00 E 101- 42400 -438 Licenses and Taxes $0.00 $0.00 $0.00 $0.00 E 101 - 42400 -440 Other Contractual Ser $1,900.00 $1,815.56 $1,900.00 $1,495.00 E 101 - 42400 -500 Capital Outlay FA ____ _ _ $0.00 $0.00 Dept 42400 Planning & Inspection $336,536.00 _$0.00 $353,968.61 _ _$_0.00 $345,417.00 $176,239.40 Dept 43100 Streets E 101- 43100 -101 FT Empi Regular $241,040.00 $194,884.90 $241,403.00 $105,923.02 E 101 - 43100 -102 F T Empi Overtime $15,000.00 $8,860.80 $15,000.00 $7,640.70 E 101 - 43100 -103 Part-Time Employees $8,000.00 $4,840.00 $8,000.00 $3,102.63 E 101- 43100 -112 Comp Time Pay $0.00 $2,829.26 $0.00 $2,777.68 E 101- 43100 -113 Vacation Pay $0.00 $15,912.06 $0.00 $9,930.82 E 101 - 43100 -114 Holiday Pay $0.00 $10,984.53 $0.00 $4,52192 E 101- 43100 -115 Sick Pay $0.00 $11,268.38 $mo $8,193.55 E 101 - 43100 -116 Severance Pay $0.00 $6,920.90 $0.00 $0.00 E 101- 43100 -121 PERA $39,342.00 $17,66166 $18,589.00 $10,020.98 E 101 - 43100 -122 FICA $0.00 $17,391.20 $20,227.00 $9,565.45 -27- CITY OF MOUND 08/29/14 7:50 AM Page 8 \ Expenditure Budget Analysis CVP - -28- 2013 2014 2014 Account Descr Budget 2013 Amt Budget YiD Amt E 101- 43100 -131 Employer Paid Health $56,961.00 $42,205.82 $59,157.00 $25,388.95 E 101- 43100 -133 Employer Paid Dental $0.00 $1,962.27 $3,621.00 $1,176.01 E 101- 43100 -134 Employer Paid Life $1,172.00 $41.77 $48.00 $26.51 E 101 -43100 -135 Employer Health Care $4,860.00 $5,427.67 $4,860.00 $2,773.55 E 101- 43100 -136 Post Retirement Healt $0.00 $15,391.20 $0.00 $8,821.20 E 101- 43100 -137 LTD $0.00 $990.39 $825.00 $624.15 E 101 - 43100 -140 Unemployment Comp $0.00 $4,501.63 $0.00 $97.60 E 101- 43100 -151 Workers Comp Insur $27,360.00 $22,263.40 $30,096.00 $21,635.40 E 101- 43100 -200 Office Supplies $750.00 $274.95 $750.00 $215.12 E 101- 43100 -202 Duplicating and copyi $200.00 $78.41 $200.00 $69.56 E 101- 43100 -203 Printed Forms $0.00 $20.64 $0.00 $0.00 E 101- 43100 -205 Computer Hardware/ $500.00 $611.73 $500.00 $550.00 E 101 - 43100 -210 Operating Supplies $1,000.00 $5,636.83 $7,600.00 $6,26152 E 101 - 43100 -212 Motor Fuels $24,000.00 $27,602.79 $24,000.00 $19,269.53 E 101- 43100 -218 Clothing and Uniforms $3,500.00 $4,447.16 $3,500.00 $1,478.66 E 101- 43100 -220 Repair / Maint Supply $1,000.00 $1,204.82 $1,000.00 $423.84 E 101- 43100 -221 Equipment Parts $11,000.00 $15,851.40 $11,000.00 $4,810.35 E 101- 43100 -223 Building Repair Suppy $5,000.00 $6,822.31 $5,000.00 $586.20 E 101 - 43100 -224 Street Maint Materials $35,000.00 $38,864.14 $75,000.00 $35,087.51 E 101- 43100 -226 Sign Repair Materials $15,000.00 $14,153.34 $15,000.00 $4,619.54 E 101- 43100 -230 Shop Materials $6,000.00 $6,920.09 $6,000.00 $2,543.99 E 101 - 43100 -232 Landscape Material $500.00 $443.48 $500.00 $0.00 E 101- 43100 -236 Clear Lane Salt $0.00 $0.00 $0.00 $0.00 E 101- 43100 -237 Deicing Salt $25,000.00 $34,119.76 $0.00 $0.00 E 101 - 43100 -238 Concrete Sand $0.00 $0.00 $0.00 $0.00 E 101 - 43100 -300 Professional Srvs $12,000.00 $17,817.89 $12,000.00 $14,521.51 E 101- 43100 -305 Medical Services $800.00 $545.83 $800.00 $172.90 E 101- 43100 -321 Telephone & Cells $9,000.00 $7,898.64 $9,000.00 $4,279.67 E 101- 43100 -322 Postage $400.00 $61.88 $400.00 $20.87 E 101- 43100 -328 Employment Advertisi $0.00 $216.02 $0.00 $49.33 E 101- 43100 -331 Use of personal auto $0.00 $0.00 $0.00 $0.00 E 101- 43100 -351 Legal Notices Publishi $0.00 $0.00 $0.00 $0.00 E 101- 43100 -361 General Liability Ins $16,500.00 $15,939.72 $16,500.00 $12,903.75 E 101- 43100 -381 Electric Utilities $100,000.00 $89,338.50 $100,000.00 $42,531.67 E 101- 43100 -383 Gas Utilities $5,000.00 $1,299.62 $5,000.00 $3,204.45 E 101- 43100 -384 Refuse /Garbage Disp $500.00 $259.67 $500.00 $333.97 E 101- 43100 -400 Repairs & Maintenanc $10,000.00 $18,824.72 $10,000.00 $1,290.77 E 101- 43100-404 Machinery/Equip Rep $30,000.00 $6,102.02 $30,000.00 $8,103.72 E 101- 43100 -418 Other Rentals $0.00 $274.35 $0.00 $212.00 E 101- 43100-430 Miscellaneous $300.00 $25.00 $300.00 $0.00 E 101 - 43100 -433 Dues and Subscriptio $250.00 $168.33 $250.00 $88.63 E 101- 43100 -434 Conference & Trainin $3,000.00 $2,002.48 $3,000.00 $1,729.93 E 101- 43100 -438 Licenses and Taxes $400.00 $4,845.62 $400.00 $201.33 E 101- 43100 -440 Other Contractual Ser $31,500.00 $35,823.73 $31,500.00 $33,968.56 E 101- 43100 -455 Permits $260.00 $0.00 $260.00 $0.00 E 101 - 43100 -460 Janitorial Services $1,000.00 $545.11 $1,000.00 $601.65 E 101 - 43100 -500 Capital Outlay FA $144,000.00 $129,328.68 $153,570.00 $1,606.56 Dept 43100 Streets $887,095.00 $872,709.50 $926,356.00 $423,961.21 Dept 45000 Recreation - Community Service E 101 - 45000 -440 Other Contractual Ser $0.00 $0.00 $0.00 $0.00 E 101- 45000 -500 Capital Outlay FA $0.00 $0.00 $0.00 $0.00 -28- CITY OF MOUND 08/29/14750 AM i - - - -� Page 9 Expenditure Budget Analysis CVP :TY OF MOUND -29- 2013 2014 2014 Account Descr Budget 2013 Amt Budget YTD Amt Dept 45000 Recreation - Community Dept 45200 Parks E 101- 45200 -101 F T Empl Regular $183,199.00 $147,099.09 $186,611.00 $83,483.10 E 101- 45200 -102 F T Empl Overtime $10,000.00 $7,178.06 $10,000.00 $4,861.51 E 101 - 45200 -103 Part-Time Employees $19,000.00 $8,079.75 $19,000.00 $21,348.25 E 101 - 45200 -112 Comp Time Pay $0.00 $5,449.82 $0.00 $3,791.82 E 101 - 45200 -113 Vacation Pay $0.00 $8,981.81 $0.00 $5,414.91 E 101- 45200 -114 Holiday Pay $0.00 $8,234.47 $0.00 $3,643.91 E 101 - 45200 -115 Sick Pay $0.00 $9,015.82 $0.00 $7,127.85 E 101 - 45200 -116 Severance Pay $0.00 $0.00 $0.00 $0.00 E 101- 45200 -121 PERA $31,618.00 $13,332.70 $14,254.00 $7,710.77 E 101- 45200 -122 FICA $0.00 $15,443.15 $17,718.00 $9,270.90 E 101 - 45200 -131 Employer Paid Health $31,001.00 $29,673.96 $32,289.00 $18,606.01 E 101- 45200 -133 Employer Paid Dental $0.00 $1,596.95 $1,669.00 $941.51 E 101 - 45200 -134 Employer Paid Life $894.00 $33.31 $38.00 $31.32 E 101- 45200 -135 Employer Health Care $3,900.00 $4,535.17 $3,900.00 $2,220.47 E 101- 45200 -137 LTD $0.00 $723.91 $752.00 $458.88 E 101- 45200 -140 Unemployment Comp $0.00 $1,630.03 $0.00 $129.67 E 101- 45200 -151 Workers Comp Insur $11,200.00 $9,113.66 $12,320.00 $9,191.31 E 101- 45200 -200 Office Supplies $1,300.00 $40.59 $1,300.00 $129.13 E 101 - 45200 -202 Duplicating and copyi $400.00 $91.40 $400.00 $81.30 E 101- 45200 -205 Computer Hardware/ $0.00 $375.00 $0.00 $550.00 E 101- 45200 -210 Operating Supplies $4,000.00 $6,742.00 $4,000.00 $8,367.72 E 101- 45200 -212 Motor Fuels $12,500.00 $10,432.43 $12,500.00 $6,451.78 E 101- 45200 -218 Clothing and Uniforms $2,950.00 $3,846.57 $4,000.00 $2,663.61 E 101 - 45200 -220 Repair /Maint Supply $5,500.00 $5,850.16 $5,500.00 $2,709.86 E 101- 45200 -221 Equipment Parts $5,500.00 $6,877.72 $5,500.00 $7,170.24 E 101- 45200 -223 Building Repair Suppli $7,850.00 $834.79 $5,000.00 $0.00 E 101- 45200 -230 Shop Materials $0.00 $0.00 $0.00 $43.71 E 101-45200 -232 Landscape Material $17,600.00 $17,263.87 $12,000.00 $6,197.79 E 101 - 45200 -300 Professional Srvs $500.00 $3,914.32 $500.00 $0.00 E 101- 45200 -305 Medical Services $500.00 $693.70 $500.00 $210.85 E 101- 45200 -321 Telephone & Cells $4,020.00 $2,76133 $4,020.00 $1,654.06 E 101- 45200 -322 Postage $700.00 $438.65 $200.00 $11.23 E 101- 45200 -328 Employment Advertisi $200.00 $305.18 $300.00 $296.00 E 101- 45200 -351 Legal Notices Publishi $100.00 $141.70 $100.00 $373.83 E 101- 45200 -361 General Liability Ins $3,700.00 $3,574.36 $3,700.00 $2,669.33 E 101- 45200-381 Electric Utilities $3,000.00 $1,845.14 $3,000.00 $1,05107 E 101 -45200 -383 Gas Utilities $7,500.00 $5,555.60 $6,000.00 $5,781.70 E 101- 45200 -384 Refuse /Garbage Disp $4,000.00 $2,081.57 $5,500.00 $1,783.57 E 101- 45200 -400 Repairs & Maintenanc $25,800.00 $12,267.46 $25,800.00 $14,109.04 E 101- 45200 -404 Machinery/Equip Rep $6,900.00 $3,105.11 $11,800.00 $390.94 E 101- 45200 -409 Other Equipment Rep $4,900.00 $922.72 $0.00 $0.00 E 101- 45200 -410 Rentals (GENERAL) $5,500.00 $6,590.25 $6,000.00 $1,590.55 E 101- 45200 -418 Other Rentals $500.00 $39.75 $0.00 $0.00 E 101- 45200 -430 Miscellaneous $500.00 $419.70 $0.00 $0.00 E 101 - 45200 -431 Meeting Expense $450.00 - $130.00 $950.00 $214.69 E 101- 45200 -433 Dues and Subscriptio $600.00 - $90.00 $600.00 $38.63 E 101- 45200 -434 Conference & Trainin $1,500.00 $847.00 $1,500.00 $1,387.65 E 101- 45200 -438 Licenses and Taxes $600.00 $20.00 $600.00 $651.79 E 101- 45200 -439 LMCD $0.00 $0.00 $0.00 $432.50 -29- CITY OF MOUND 08/29/147:50 AM Page 10 �\ Expenditure Budget Analysis CVP I e' OF MOUND Account Descr $0.00 ---- -- -- 2013 Budget 2013 Amt 2014 Budqet 2014 YTD Amt E 101 - 45200 -440 Other Contractual Ser $1,000.00 .-..- - -- --- - _ $0.00 $9,318.00 $1,000.00 $1,563.50 E 101 - 45200 -500 Capital Outlay FA $54,925.00 $0.00 $59,735.30 E 101 - 45220 -525 Other Capital Improve $23,988.00 $25,890.01 $22,386.44 E 101- 45200 -525 Other Capital Improve $0.00 $25,890.01 $0.00 $45.04 $0.00 $0.00 E 101 - 45200 -533 Tree Removal $28,000.00 $7,500.00 $14,105.72 $0.00 $28,000.00 E 101- 45250 -121 PERA $3,010.00 E 101- 45200 -534 Tree Planting $0.00 _ $0,00 $0.00 $0.00 $0.00 $0.0_0 Dept 45200 Parks $0.00 $503,807.00 $0.00 $450,940.75 $500.00 $472,809.00 _ $272,206.70 Dept 45210 Docks E 101- 45210 -439 LMCD - $0.00 ---- -- -- $0.00 - --- -- - $0.00 - .- _----- $0.00 Dept 45210 Docks $0.00 $0.00 --_ $0.00 .-..- - -- --- - _ $0.00 Dept 45220 Park Dedication Fees E 101- 45220 -300 Professional Srvs $0.00 $0.00 $0.00 $0.00 E 101 - 45220 -525 Other Capital Improve $0.00 $25,890.01 $45.04 Dept 45220 Park Dedication Fees $0.00 $25,890.01 _$0.00 $0.00 $45.04 Dept 45250 Cemetery E 101 - 45250 -103 Part -Time Employees $7,500.00 $0.00 $0.00 $0.00 E 101- 45250 -121 PERA $1,118.00 $0.00 $0.00 $0.00 E 101- 45250 -122 FICA $0.00 $0.00 $0.00 $0.00 E 101 - 45250 -135 Employer Health Care $0.00 $0.00 $0.00 $0.00 E 101- 45250 -210 Operating Supplies $500.00 $0.00 $500.00 $0.00 E 101 -45250 -229 Street Repairs $0.00 $0.00 $0.00 $0.00 E 101 - 45250 -232 Landscape Material $600.00 $0.00 $600.00 $0.00 E 101 - 45250 -300 Professional Srvs $0.00 $0.00 $0.00 $0.00 E 101 - 45250 -400 Repairs & Maintenanc $1,200.00 $954.00 $1,000.00 $1,112.00 E 101- 45250 -430 Miscellaneous $200.00 $0.00 $200.00 $0.00 E 101 - 45250 -433 Dues and Subscriptio $0.00 $0.00 $0.00 $0.00 E 101- 45250 -525 Other Capital Improve $0.00 $0.00 $0.00 Dept 45250 Cemetery $11,118.00 $954.00 _$0.00 $2,300.00 _ $1,112.00 Dept 49300 Fund Transfers E 101 - 49300 -700 Transfers $396,165.00 $426,164.96 $440,874.00 $229,204.81 Dept 49300 Fund Transfers $396,165.00 __ $426,164.96 _ $440,874.00 $229,204.81 Dept 49840 Cable N E 101 - 49840 -300 Professional Srvs $57,133.00 $49,121.52 $57,133.00_ $23,586.64 Dept 49840 Cable N $57,13100 $49,121.52 $57,13100 $23,586.64 Dept 49999 Contingency & Misc. E 101- 49999 -116 Severance Pay $0.00 $0.00 $0.00 $0.00 E 101 - 49999-122 FICA $0.00 $0.00 $0.00 $0.00 E 101 - 49999 -140 Unemployment Comp $0.00 $0.00 $25,000.00 $0.00 E 101 - 49999 -300 Professional Srvs $5,000.00 $2,429.05 $5,000.00 $3,982.26 E 101 - 49999 -403 Improvements Other $0.00 $25,069.08 $0.00 $159.92 E 101- 49999 -430 Miscellaneous $68,000.00 $137,350.68 $10,000.00 $2,848.45 E 101 - 49999 -621 Discount on Bonds Iss $0.00 _ _$0.00 ___ $0.00 $0.00 Dept 49999 Contingency & Misc. $73,000.00 $164,848.81 $40,000.00 _ $6,990.63 FUND 101 GENERAL FUND $4,908,342.00 $4,888,656.56 $4,994,672.00 $3,215,872.74 -30- l __ "242260 -101 F T Empl Regular 116,654 132,179 154,419 155,459 2- 42260 -102 F T Empl Overtime 665f 167 222 - 42260 -103 Part -Time Employees 2,420 6,023 2,500 222 -42260 -112 Comp Time Pay 222 -42260 -113 Vacation Pay 5,749 11,353 222 -42260 -114 Holiday Pay 5,719' 6,888 222 - 42260 -115 Sick Pay 376' 1,066 222 - 42260 -121 PERA 16,934' 18,204 19,487 19,423 222 - 42260 -122 FICA 14,698 15,749 18,232 18,410 222- 42260 -124 Fire Pens Contrib 217,335 258,196 147,000 125,000 222 - 42260 -124 2% Fire State Aid flow through 105,500 222 -42260 -131 Employer Paid Health 15,247! 18,771 20,532 22,080 222 - 42260 -133 Employer Paid Dental 752' 981 1,027, 1,018 222 -42260 -134 Employer Paid Life 18 21 22 24 222- 42260 -135 Employer Health Care Saving PI 5,127 2,494 2,400 2,400 222 - 42260 -137 LTD 589 626 695 793 222 - 42260 -151 Prem 27,593 32,890 27,791 29,736 222- 42260 -170 Fire Chief - Officer Pay 28,457 22,643 30,350 28,450 222 -42260 -180 Fire -Drill Pay 8,940 10,830 14,880 __ 14,880 222- 42260 -185 Fire- Maintenance Pay 9,523 10,556 14,140 14,140 222 - 42260 -190 Fire - Monthly Salaries 89,755 91,568 103,700 109,800 Total Payroll Related 566,549 641,205 557,176 647,113 16.14% 222 -42260 -200 Office Supplies 1,894' 1,730 1,800 1,800 222 - 42260 -202 Duplicating and copying supply 1,148 1,216 900 1,200 222- 42260 -205 Computer Hardware /Software 1,051 1,939 600 1,500 1- 42260 -208 Instructional Supplies 2,118' 986 800' 800 --2- 42260 -210 Operating Supplies 18,313 21,801 19,200 21,000 222- 42260 -212 Motor Fuels 7,646 8,851' 8,400 8,700 222 - 42260 -216 Cleaning Supplies 37 385 720 720 222 - 42260 -217 Fire Prevention Supplies 1,871 1,639 1,800` 1,800 222 -42260 -219 Safety supplies 2,911 8,555 2,700 4,800 222- 42260 -300 Professional Srvs 2,796 2,376 3,600 3,600 222 - 42260 -301 Auditing and Acct g Services 3,377 3,192 3,600 3,600 222 - 42260 -305 Medical Services 950` 4,324 3,600 3,600 222 - 42260 -307 Admin /Finance /Computer Chgs 14,505 14,505 14,500 14,500 222 - 42260 -308 Building Inspection Fees 2,465 432 3,000 3,000 222 - 42260 -315 Service Charges 734 576 222 - 42260 -321 Telephone & Cells 6,615 7,180 5,400 7,000 222 - 42260 -322 Postage 632 495 600 600 222 - 42260 -325 Pagers -Fire Dept. 8,859' 4,450 4,800 4,800 222 -42260 -331 Use of personal auto 125 - 400 400 222 - 42260 -350 Printing 200 - 600 600 222 -42260 -361 General Liability Ins 19,209 19,321 20,000 20,000 222 - 42260 -381 Electric Utilities 12,954 16,897 12,000 15,000 222 - 42260 -383 Gas Utilities 2,3201 4,107 6,600 6,600 222 - 42260 -384 Refuse /Garbage Disposal 1,220` 1,406 1,200' 1,500 222 - 42260 -401 Building Repairs 10,534 2,463 4,000 4,000 222- 42260 -402 Building Maintenance 5,498' 1,862 4,500' 4,500 222- 42260 -409 Other Equipment Repair 24,517 25,018 19,800 21,000 ^)- 42260 -412 Building Rentals 285,000 282,940 282,940 282,940 - 42260 -418 Other Rentals 8,562 6,889 8,400 10,000 222- 42260 -430 Miscellaneous 784 542 600 600 222 - 42260 -431 Meeting Expense 456 453 360 360 222- 42260 -433 Dues and Subscriptions 4,234 3,863 4,800 3,900 S: \FINANCE DEPT\BUDGET \2015 \Budget Working File \2015 - BUDGET COMBINED Working FIIe.XIs 222 -31- 222- 42260 -434 'Conference & Training 18,850 15,177 18,000' 18,000 222- 42260 -440 Other Contractual Services 6,826 10,074 11,800 11,800 222 - 42260 -460 Janitorial Services 1,914 2,853 2,400 7,200 222- 42260 -500 Capital Outlay FA 6,218 40,113 3,000 11,000 222- 42260 -525 Other Capital Improvements 17,078 - 8,000' - 222 - 42260 -580 Other Equipment (Truck Fund) - - 28,000 48,000 222- 42260 -600 Debt Sry Principal 25,000 25,000 25,000 25,000 222- 42260 -611 Bond Interest 7,475 6,913 6,525 5,475 222- 42260 -620 Fiscal Agent s Fees 279 225 - 225 TOTAL EXPENDITURES 1,103,726 1,191,953 1,102,121 1,228,233 11.44% CHANGE IN FUND BALANCE 51,259 7,774 (0) (59,723) BEGINNING FUND BALANCE 266,107 317,366 325,140 325,140 INCREASE / (DECREASE) IN FUND BALANCE 51,259 7,774 (0) (59,723) ENDING FUND BALANCE 317,366 325,140 325,140 265,417 S:\FINANCE DEPT\BUDGET\2015 \Budget Working File \2015- BUDGET COMBINED Working File.xis 222 -32- CITY OF • i i 0, MOUND N 08/29/14 7:50 AM Page 11 -33- 2013 2014 2014 Account Descr Budget 2013 Amt Budget YTD Amt FUND 222 AREA FIRE SERVICES Dept 42260 Fire Department E 222- 42260 -101 F T Empl Regular $153,775.00 $132,179.34 $154,419.00 $74,086.36 E 222- 42260 -102 F T Empl Overtime $0.00 $166.95 $0.00 $0.00 E 222- 42260 -103 Part-Time Employees $3,500.00 $6,022.81 $2,500.00 $0.00 E 222- 42260 -112 Comp Time Pay $0.00 $0.00 $0.00 $0.00 E 222- 42260 -113 Vacation Pay $0.00 $11,352.95 $0.00 $7,470.89 E 222- 42260 -114 Holiday Pay $mo $6,887.85 $0.00 $2,654.32 E 222- 42260 -115 Sick Pay $0.00 $1,065.58 $0.00 $6188 E 222- 42260 -116 Severance Pay $0.00 $0.00 $0.00 $0.00 E 222 - 42260 -121 PERA $36,361.00 $18,203.61 $19,487.00 $10,542.81 E 222 - 42260 -122 FICA $0.00 $15,748.86 $18,232.00 $7,913.07 E 222- 42260 -124 Fire Pens Contrib $258,196.00 $258,195.82 $147,000.00 $85,750.00 E 222 - 42260 -131 Employer Paid Health $20,165.00 $18,770.60 $20,53100 $12,131.00 E 222 - 42260 -133 Employer Paid Dental $0.00 $980.59 $1,027.00 $593.60 E 222- 42260 -134 Employer Paid Life $735.00 $20.66 $22.00 $13.40 E 222 - 42260 -135 Employer Health Care $2,400.00 $2,493.92 $2,400.00 $1,400.00 E 222 - 42260 -137 LTD $0 -00 $625.69 $695.00 $401.14 E 222 - 42260 -140 Unemployment Comp $0.00 $0.00 $0.00 $om E 222 - 42260 -151 Workers Comp Insur $28,130.00 $32,889.96 $27,791.00 $20,733.45 E 222- 42260-170 Fire Chief - Officer Pay $27,200.00 $22,642.86 $30,350.00 $15,350.00 E 222- 42260 -175 Fire -Duty Officer Pay $0.00 $0.00 $0.00 $1,550.00 E 222- 42260 -180 Fire -Drill Pay $12,400.00 $10,830.00 $14,880.00 $6,490.00 E 222- 42260 -185 Fire- Maintenance Pay $15,000.00 $10,555.50 $14,140.00 $8,317.50 E 222 - 42260 -190 Fire - Monthly Salaries $102,000.00 $91,567.57 $103,700.00 $48,306.43 E 222- 42260 -200 office Supplies $1,800.00 $1,729.82 $1,800m $780.75 E 222 - 42260 -202 Duplicating and copyi $840.00 $1,216.04 $900.00 $736.26 E 222- 42260 -205 Computer Hardware/ $600.00 $1,938.72 $600.00 $309.00 E 222 - 42260 -208 Instructional Supplies $800.00 $985.47 $800.00 $234.03 E 222- 42260 -210 Operating Supplies $18,000.00 $21,800.93 $19,200.00 $22,387.20 E 222-42260 -212 Motor Fuels $8,400.00 $8,851.35 $8,400.00 $3,880.32 E 222- 42260 -216 Cleaning Supplies $600.00 $384.71 $720.00 $232.28 E 222 - 42260 -217 Fire Prevention Suppli $1,500.00 $1,639.45 $1,800.00 $1,796.05 E 222 - 42260-219 Safety supplies $2,400.00 $8,555.13 $2,700.00 $4,245.80 E 222 - 42260 -300 Professional Srvs $3,600.00 $2,376.00 $3,600.00 $0.00 E 222- 42260 -301 Auditing and Acct g S $3,600.00 $3,192.18 $3,600.00 $3,248.12 E 222- 42260 -305 Medical Services $3,000.00 $4,324.00 $3,600.00 $925.00 E 222 - 42260 -307 Admin /Finance /Comp $14,500.00 $14,504.76 $14,500.00 $8,461.11 E 222- 42260 -308 Building Inspection Fe $3,000.00 $432.40 $3,000.00 $0.00 E 222-42260 -315 Service Charges $0.00 $575.70 $0.00 $0.00 E 222- 42260 -321 Telephone & Cells $5,400.00 $7,179.71 $5,400.00 $5,203.07 E 222- 42260 -322 Postage $600.00 $495.18 $600.00 $208.67 E 222 - 42260 -325 Pagers -Fire Dept. $4,800.00 $4,450.48 $4,800.00 $3,473.50 E 222 - 42260 -331 Use of personal auto $400.00 $0.00 $400.00 $25.76 E 222- 42260 -350 Printing $600.00 $0.00 $600.00 $207.90 E 222- 42260 -361 General Liability Ins $20,000.00 $19,320.86 $20,000.00 $14,428.80 E 222 - 42260 -381 Electric Utilities $12,000.00 $16,897.16 $12,000.00 $9,872.48 E 222- 42260 -383 Gas Utilities $6,600.00 $4,106.63 $6,600.00 $4,942.92 E 222- 42260 -384 Refuse /Garbage Disp $800.00 $1,406.20 $1,200.00 $1,001.45 E 222- 42260 -401 Building Repairs $3,000.00 $2,463.05 $4,000.00 $201.97 E 222- 42260 -402 Building Maintenance $3,600.00 $1,862.31 $4,500.00 $2,404.41 -33- _ CITY OF MOUND 08(29(147:50 AM - - -� Page 12 Expenditure Budget Analysis CVP TY OF K40UN -34- 2013 2014 2014 Account Descr Budqet 2013 Amt Budget YTD Amt E 222- 42260 -409 Other Equipment Rep $19,800.00 $25,018.47 $19,800.00 $13,745.96 E 222- 42260 -412 Building Rentals $282,940.00 $282,939.96 $282,940.00 $165,048.31 E 222 - 42260 -418 Other Rentals $10,200.00 $6,889.12 $8,400.00 $6,749.66 E 222-42260 -430 Miscellaneous $600.00 $171.99 $600.00 $15.02 E 222 - 42260 -431 Meeting Expense $360.00 $453.35 $360.00 $380.27 E 222 - 42260 -433 Dues and Subscriptio $4,800.00 $3,862.99 $4,800.00 $3,524.94 E 222- 42260 -434 Conference & Tramin $16,800.00 $15,177.25 $18,000.00 $9,015.70 E 222 - 42260 -438 Licenses and Taxes $0.00 $371.25 $0.00 $396.25 E 222 - 42260 -440 Other Contractual Ser $8,400.00 $10,074.02 $11,800.00 $11,360.30 E 222- 42260 -460 3anitorial Services $2,400.00 $2,852.60 $2,400.00 $6,937.77 E 222 - 42260 -500 Capital Outlay FA $2,000.00 $40,112.70 $3,000.00 $4,320.81 E 222- 42260 -525 Other Capital Improve $5,000.00 $0.00 $8,000.00 $0.00 E 222 - 42260 -580 Other Equipment $18,000.00 $0.00 $28,000.00 $0.00 E 222- 42260 -600 Debt Sry Principal $0.00 $25,000.00 $25,000.00 $25,000.00 E 222 - 42260 -611 Bond Interest $33,255.00 $6,912.50 $6,525.00 $6,225.00 E 222 - 42260 -620 Fiscal Agent s Fees $0.00 $225.00 $0.00 $225.00 E 222 - 42260 -621 Discount on Bonds Iss $0.00 _--.___- $0.00 --- -._ -_ $0.00 .- -- -- -. _ $0.00 - - - ----- Dept 42260 Fire Department $1,184,857.00 $1,191,950.56 $1,102,120.00 $645,919.69 FUND 222 AREA FIRE SERVICES $1,184,857.00 $1,191,950.56 $1,102,120.00 $645,919.69 -34- -35- M O N M N oc N O O O It V , CO O N a7 O O V'� N O (T co V O O V M <t <- Co. 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N O N M N r C"l f) , 0 O oc oc N r O CO O t W d' O O 00 CO r O LO o 0 VIupwm�f �a M O CO N 10 m LO � O m — f N 30tG, 0 Y OQ Oa W0� 0� z Z O0-O :r co -36- .37_ rL O N 00 N 00 eY U') N O d' o M LO I- M co O (O 00 V' M r r O ~� N 00 N N O N O 00 Nr m N \° O M co LO f� N ° �Y O N � r M W r rI O M V' W `- O O r LO N 00 O N N .r- Li) r N LO N u7 I- o 00 r o0 m M O M d' N N M r M O O co Vp n N N co M N N r to O r LO OD co O Ofl O 0o M M Nr rI Cfl ° co 1� M Lf) M r M r0 00 Co N 04 00 M r N N r L O C r Z U U L` O 0 CO r I-- CO r N W m � LU-) O CD O N r CO U� N O M 0007 N O r N O I— N N N O r LO r r WO CO U W LL co <r M O) Lo o r O V 00 0o co N O Ln N M N r N CO O LL a N O 0000 1` N co 0 N W U N N r t0 r W r Q U Q W Qm Z CO O Q d c O F- LU Z W Z Oco2 �s t°- a .37_ rL O N 00 N 00 W U Z Q J Q CO n Z D W W U W U) W ti Q W Q -38- LO N N LO M ml CO Y CO co M N 1 O r N O co Y co Y O r Y Y Y M -38- O N � W 0' M w U p m a � Q C:' Z Z Z 2i co Q W W W C' LLJ t- J z Q W LU W n N ui > z o o > X Z CL W U- Q Q Q Q V d' �Y `S J z O O N // W W w W r) U 1- 1- o O U � Q Q U) CO CO m w W W Q -j a -38- 281- 45210 -101 F T Empl Regular 9,768 50,679 33,000 33,000 °'?1- 45210 -102 F T Empl Overtime 33 43 - - - 45210 -103 Part-Time Employees 58,327 16,303 21,500 21,600 281- 45210 -112 Comp Time Pay - - - 281- 45210 -113 Vacation Pay 482. 190 - - 281 - 45210 -114 Holiday Pay 504 105 - - 281 -45210 -115 Sick Pay 666 68 - - 281 -45210 -116 Severance Pay 5,894 - - - 281- 45210 -121 PERA 1,385! 187 399 602 281-45210-122 FICA 5,209 406 421 636 281- 45210 -131 Employer Paid Health 1,291 570 - - 281- 45210 -133 Employer Paid Dental 72i 25 281 - 45210 -134 Employer Paid Life 2,. 1 - - 281 - 45210 -135 Employer Health Care Saving PI 443 305 - - 281 - 45210 -136 Post Retirement Health /Dental -' - - - 281- 45210 -137 LTD 51 12 - 281 - 45210 -140 Unemployment Comp -' - - - 281 -45210 -151 Prem 1,599 1,969 1,600 1,480 Payroll Related 85,727 70,863 56,920 57,318 0.70% 281 - 45210 -200 Office Supplies 187 - 500 500 281- 45210 -202 Duplicating and copying supply 520 193 1,100 1,100 281- 45210 -205 Computer Hardware /Software -' - - - 281 -45210 -210 Operating Supplies - 278 200 200 281 -45210 -212 Motor Fuels 1,350 1,350 1,780 1,780 281- 45210 -220 Repair /Maint Supply 763 6,035 2,500 2,500 281-45210-223 Building Repair Supplies 1,190 1,190 715 715 ',- 45210 -300 Professional Srvs 1,024' 310 500 500 - 45210 -301 Auditing and Acct g Services 1,158 1,094 1,200 1,200 281- 45210 -307 Admin /Finance /Computer Chgs 8,775 8,775 8,800, 8,800 281 - 45210 -315 Service Charges 559 527 - - 281 - 45210 -321 Telephone & Cells 90 - - - 281- 45210 -322 Postage 796 780 1,400 1,400 281- 45210 -331 Use of personal auto -- - - - 281- 45210 -340 Advertising -` 298 - - 281 - 45210 -351 Legal Notices Publishing 136 408 500' 500 281- 45210 -361 General Liability Ins 7,236; 6,839 6,900 6,900 281- 45210 -381 Electric Utilities 1,388 1,211 1,800 1,800 281- 45210 -383 Gas Utilities 1,2001 1,200 860 860 281- 45210 -384 Refuse /Garbage Disposal 1 100 1,100 785 785 281- 45210 -400 Repairs & Maintenance - - -' - 281- 45210 -404 Machinery/Equip Repairs /Mamt 1,192 990 990 990 281 - 45210 -409 Other Equipment Repair 710 710 700 700 281 -45210 -430 Miscellaneous 178' 240 650 650 281 -45210 -431 Meeting Expense 508 130 60 60 281 - 45210 -433 Dues and Subscriptions 90' 90 85 85 281 - 45210 -434 Conference & Training 634 480 220 220 281-45210-438 Licenses and Taxes 30 - - - 281- 45210 -439 LMCD 6,606 5,285 7,000 7,000 281 - 45210 -440 Other Contractual Services 16,206 13,732 12,800 14,000 281- 45210 -500 Capital Outlay- Parks Equip /FA 950 7,450 2,713 5,400 SAFINANCE DEPT\BUDGET\2015 \Budget Working File \2015 - BUDGET COMBINED Working File.xis 281 -39- 281- 45210 -515 CapitalOutlay - Improvements ! 21,852 (6,856) 50,000 50,000 281- 45210 -525 Gaptial Outlay - Deck Repl 3,715 4,724 7,700 5,000 281 - 45210 -533 Tree Removal 4,402 215 7,000 5,000 281- 45210 -700 Transfers - 28,407 - TOTAL EXPENDITURES 148,420 164,904 176,378 175,963 - 0.23% CHANGE IN FUND BALANCE 31,251 21,852 (6,856) (20,366) BEGINNING FUND BALANCE 123,394 154,645 176,498 169,643 INCREASE/ (DECREASE) IN FUND BALANCE 31,251 21,852 (6,856) (20,366) ENDING FUND BALANCE 154,645 176,498 169,643 149,277 SAFINANCE DEPT\BUDGET \2015 \Budget Working File \2015- BUDGET COMBINED Working File.xls 281 -40- CITY OF MOUND 08/29/14760 AM -� Page 13 Expenditure Budget Analysis CVP � :TY OF MOUND -41- 2013 2014 2014 Account Descr Budget 2013 Amt Budget YTD Amt FUND 281 COMMONS DOCKS FUND Dept 45210 Docks E 281 - 45210 -101 F T Empl Regular $46,322.00 $50,678.73 $33,000.00 $0.00 E 281 - 45210 -102 F T Empl Overtime $0.00 $42.75 $0.00 $0.00 E 281 - 45210 -103 Part -Time Employees $20,450.00 $16,302.81 $21,500.00 $742.00 E 281 - 45210 -112 Comp Time Pay $0.00 $0.00 $0.00 $0.00 E 281- 45210 -113 Vacation Pay $0.00 $190.16 $0.00 $0.00 E 281- 45210 -114 Holiday Pay $0.00 $104.91 $0.00 $0.00 E 281 -45210 -115 Sick Pay $0.00 $67.85 $0.00 $0.00 E 281- 45210 -116 Severance Pay $0.00 $0.00 $0.00 $0.00 E 281 - 45210 -121 PERA $3,647.00 $187.19 $399.00 $0.00 E 281 - 45210 -122 FICA $0.00 $406.46 $421.00 $56.77 E 281 -45210 -131 Employer Paid Health $1,436.00 $569.96 $0.00 $0.00 E 281- 45210 -133 Employer Paid Dental $0.00 $24.84 $0.00 $0.00 E 281- 45210 -134 Employer Paid Life $54.00 $0.51 $0.00 $0.00 E 281- 45210 -135 Employer Health Care $0.00 $304.83 $0.00 $0.00 E 281- 45210 -136 Post Retirement Healt $180.00 $0.00 $0.00 $0.00 E 281 -45210 -137 LTD $0.00 $11.68 $0.00 $0.00 E 281- 45210 -140 Unemployment Comp $0.00 $0.00 $0.00 $0.00 E 281- 45210 -151 Worker s Comp Insur $2,420.00 $1,969.20 $1,600.00 $1,193.67 E 281- 45210 -200 Office Supplies $500.00 $0.00 $500.00 $151 E 281- 45210 -202 Duplicating and copyi $1,100.00 $192.60 $1,100.00 $51.55 E 281- 45210 -205 Computer Hardware/ $0.00 $0.00 $0.00 $0.00 E 281- 45210 -210 Operating Supplies $200.00 $277.64 $200.00 $313.46 E 281- 45210 -212 Motor Fuels $1,850.00 $1,350.00 $1,780.00 $0.00 E 281 - 45210 -220 Repair /Maint Supply $2,500.00 $6,035.36 $2,500.00 $162.50 E 281- 45210 -223 Building Repair Suppy $1,190.00 $1,190.00 $715.00 $0.00 E 281 -45210 -300 Professional Srvs $500.00 $310.00 $500.00 $156.00 E 281- 45210 -301 Auditing and Acct g S $1,200.00 $1,094.46 $1,200.00 $1,082.71 E 281 -45210 -307 Admin /Finance /Comp $8,800.00 $8,774.88 $8,800.00 $5,118.68 E 281- 45210 -315 Service Charges $0.00 $526.94 $0.00 $0.00 E 281- 45210 -321 Telephone & Cells $0.00 $0.00 $0.00 $0.00 E 281 - 45210 -322 Postage $1,400.00 $780.24 $1,400.00 $45.50 E 281- 45210 -331 Use of personal auto $0.00 $0.00 $0.00 $47.60 E 281- 45210 -340 Advertising $0.00 $298.00 $0.00 $0.00 E 281 - 45210 -351 Legal Notices Publishi $500.00 $408.48 $500.00 $191.92 E 281- 45210 -361 General Liability Ins $6,900.00 $6,838.54 $6,900.00 $6,423.95 E 281 -45210 -381 Electric Utilities $1,800.00 $1,210.99 $1,800.00 $0.00 E 281- 45210 -383 Gas Utilities $1,200.00 $1,200.00 $860.00 $0.00 E 281 - 45210 -384 Refuse /Garbage Disp $1,100.00 $1,100.00 $785.00 $0.00 E 281 - 45210 -400 Repairs & Maintenanc $0.00 $0.00 $0.00 $170.11 E 281- 45210 -404 Machinery/Equip Rep $990.00 $990.00 $990.00 $0.00 E 281- 45210 -409 Other Equipment Rep $710.00 $710.00 $700.00 $0.00 E 281- 45210 -430 Miscellaneous $650.00 $240.16 $650.00 $0.00 E 281- 45210 -431 Meeting Expense $130.00 $130.00 $60.00 $187.85 E 281- 45210 -433 Dues and Subscriptio $90.00 $90.00 $85.00 $0.00 E 281 - 45210 -434 Conference & Trainin $630.00 $480.00 $220.00 $0.00 E 281 - 45210 -438 Licenses and Taxes $0.00 $0.0o $0.00 $0.00 E 281- 45210 -439 LMCD $7,000.00 $5,285.00 $7,000.00 $6,651.25 E 281- 45210 -440 Other Contractual Ser $12,800.00 $13,732.00 $12,800.00 $7,225.00 E 281- 45210 -500 Capital Outlay FA $7,275.00 $7,450.28 $2,713.00 $0.00 -41- CITY OF MOUND 08/29/14750 AM Page 14 Expenditure Budget Analysis CVP 42- 2013 2014 2014 Account Descr Budget 2013 Amt Budget YTD Amt E 281 - 45210 -515 Capital Outlay RESV $0.00 $0.00 $50,000.00 $0.00 E 281 - 45210 -525 Other Capital Improve $12,200.00 $4,724.41 $7,700.00 $0.00 E 281- 45210 -533 Tree Removal $7,000.00 $214.55 $7,000.00 $2,400.00 E 281 - 45210 -700 Transfers $0.00 $28,407.00 $0.0_0 Dept 45210 Docks $154,724.00 $164,903.41 _$0.00 $176,378.00 $32,224.03 FUND 281 COMMONS DOCKS FUND $154,724.00 $164,903.41 $176,378.00 $32,224.03 42- Transit District 2012 ,- 2015 •_ 2014 2015 % Account Number I Description Actual etul Budget Requested Change Transit District 285- 46300 -300 Professional Srvs ?R5- 46300 -430 Miscellaneous - - 46388 -200 Office Supplies - - 100 100 285- 46388 -202 Duplicating and copying supply 416 (237) - - 285 -46388 -210 Operating Supplies 157 344 500 500 285 - 46388 -212 Motor Fuels - - - 285- 46388 -220 Repair /Maint Supply 502 445 500 500 285 - 46388 -223 Building Repair Supplies - 5 500 500 285 - 46388 -300 Professional Srvs 125 - - - 285- 46388 -315 Service Charges 69 72 285 - 46388 -322 Postage 20 46 - - 285- 46388 -361 General Liability Ins 5,023 4,956 5,200 5,200 285- 46388 -381 Electric Utilities 17,955 20,756 22,000 22,000 285 - 46388 -384 Refuse /Garbage Disposal - - 500 500 285 - 46388 -400 Repairs & Maintenance 431 1,818 3,000 3,000 285 - 46388 -401 Building Repairs 278 - 2,500 2,500 285 - 46388 -430 Miscellaneous 1,250 98 1,000 1,000 285 - 46388 -440 Other Contractual Services 11,199 5,552 15 000 15,000 285- 46388 -500 Capital Outlay FA 285 -46388 -700 Transfers TOTAL EXPENDITURES 37,426 33,855 50,800 50,800 0,00% SIFINANCE DEPT \BUDGET \2015 \Budget Working File\2015- BUDGET COMBINED Working File.xis 285 -43- CITY OF MOUND 08/29/147:50 AM Expenditure Budget Analysis CVP Page 15 'TY OF P,fCJI;ND 44- 2013 2014 2014 Account Descr Budget 2013 Amt Budget YTD Amt FUND 285 MOUND HRA Dept 46300 Economic Development /HRA E 285- 46300 -300 Professional Srvs $0.00 $0.00 $0.00 $0.00 E 285- 46300 -430 Miscellaneous $0.00 $0.00 $0.00 Dept 46300 Economic Development/ $0 00 $0.00 0.0 $0 $0.00 Dept 46388 Transit Parking Deck I E 285- 46388 -200 Office Supplies $100.00 $0.00 $100.00 $0.00 E 285- 46388 -202 Duplicating and copyi $0.00 - $237.06 $0.00 $0.00 E 285- 46388 -210 Operating Supplies $500.00 $344.35 $500.00 $34.47 E 285- 46388 -212 Motor Fuels $0.00 $0.00 $0.00 $0.00 E 285- 46388 -220 Repair /Maint Supply $500.00 $445.25 $500.00 $33.23 E 285- 46388 -223 Building Repair Suppli $500.00 $4.94 $500.00 $0.00 E 285- 46388 -300 Professional Srvs $0.00 $0.00 $0.00 $0.00 E 285 - 46388-315 Service Charges $0.00 $71.90 $0.00 $0.00 E 285- 46388 -322 Postage $0.00 $46.33 $0.00 $0.00 E 285- 46388 -361 General Liability Ins $5,200.00 $4,956.00 $5,200.00 $5,159.34 E 285- 46388 -381 Electric Utilities $22,000.00 $20,755.56 $22,000.00 $11,971.10 E 285- 46388 -384 Refuse /Garbage Disp $500.00 $0.00 $500.00 $0.00 E 285- 46388 -400 Repairs & Maintenanc $3,000.00 $1,817.51 $3,000.00 $87532 E 285- 46388 -401 Building Repairs $2,500.00 $0.00 $2,500.00 $14.99 E 285- 46388 -430 Miscellaneous $1,000.00 $100.00 $1,000.00 $0.00 E 285- 46388 -440 Other Contractual Ser $15,000.00 $5,552.08 $15,000.00 $816.00 E 285- 46388 -500 Capital Outlay FA $0.00 $0.00 $0,00 $0.00 E 285- 46388 -700 Transfers $0.00 $0.00 $0.00 $0.00 Dept 46388 Transit Parking Deck I $50,800.00 $33,856.86 _ $50,800.00 $Y8,904.45 FUND 285 MOUND HRA $50,800.00 $33,856.86 $50,800.00 $18,904.45 44- Liquor Store _ Liquor Store 9- 49750 -101 F T Empl Regular 126,645- 140,767 145 766, 146,806 J9- 49750 -102 F T Empl Overtime 91 _ 609 - 49750 -103 Part -Time Employees ! 76,653; 77,672 80,000 82,000 609 - 49750 -112 Comp Time Pay _ �- 609 - 49750 -113 Vacation Pay 7,285 7,776 -.. - _ 609 -49750 -114 Holiday Pay - 7 071' f ..._ 6,413 609 - 49750 -115 Sick Pay 2,319'! 2,362] 609 - 49750 -116 Severance Pay E 1,601! - 609 - 49750 -121 PERA 15 545 _ 15,789 _ 16,368i 16,588 609 - 49750 -122 FICA 15 743,' 15,404' _ 17 271 -: 17,504 609 - 49750 -131 Employer Paid Health 22,26b, 22,800 23,400 24,000 609- 49750 -133 Employer Paid Dental 964; 997 1,027; 1,018 609 - 49750 -134 Employer Paid Life - 23 - 21 23g 24 609 -49750 -135 Em Health Care Saving Plan P 9 � 5,648? �_ -' 2,516 2,400' 2,400 609-49750-137 LTD _ _ r _ 656; _ -- _ 601 656, 749 609- 49750 -140 Unemployment Comp _.__. I 488; 3,247 1,500, 21000 609 - 49750 -151 Workers Comp Insurance ; 6,522; 21-8- _ 7,6: , 9,200, 8,500 Total Payroll Related 289 372; 303,851 297,612, 301,589 1,34 %i 609- 49750 -200 Office Su lies PP r ..- 1425; _ 1,567 1600 , 2,000 609 - 49750 -202 Duplicating and su I 343- supply 76 100 300 - 609 - 49750 -205 Computer Hardware /Software - 2,563 _ 609 - 49750 -210 Operating Supplies 5 652 6,572 6 000 6,500 609 - 49750 -218 Clothing and Uniforms 1,20Z 277 1,000. 1,000 609 -49750 -300 Professional Srvs 3,000' 1,000 F ^9- 49750 -301 Auditing and Acct g Services i -4-,6-3- 2; 4,378 5,6001 6,600 49750 -305 Medical Services _ - _ - -- 501 -- -- 50 - 609- 49750 -307 Admin /Finance /Computer Chgs 33 780 33,780 33 800 33,800 609- 49750 -321 Telephone & Cells I 6 576 6,862 -- 9.- 000 609- 49750 -322 Postage i 10 ,. -- 609- 49750 -328 Employment Advertising 200 300 609- 49750 -331 Use of personal auto r` -- 1 4141' 922 _ _.__ 500' - __ 500 609 - 49750 -340 Advertising 17,237 14,959 20000 20,000 609 - 49750 -351 Legal Notices Publishing 72 200 200 609 - 49750 -361 General Liability Ins 27,468' 27,592 28400 28,500 609-49750-381 Electric Utilities 16,309, 18,653 17,000 17 000 609 - 49750 -382 Water Utilities - 510 _ _ 560 _ _ 400+ 600 609-49750-383 Gas Utilities I 1,461 ` -- 2,587: 3 000' 4 000 609-49750-400 Repairs &Maintenance - 4,834; _ _ _ 5,582, 8,0001 8,000 " 609-49750-405 Depreciation Expense t _ 35 313' 35,313' _35,313_' 35,313 609 - 49750 -412 Building Rentals _ 13 561 131312' 14,000 14__,000 609 - 49750 -430 Miscellaneous 1'051 - " 536 10,0001 100 609 - 49750 -431 Meeting Expense 53 153 100 300 ' 609- 49750 -433 Dues and Subscriptions 1 570 2,090 2,000 2 000' 609- 49750 -434 Conference & Training 594 643 500 1,200 609 -49750 -438 Licenses and Taxes r 3 011' 20 300, 100 609- 49750 -440 Other Contractual Services - -- 1 9 392; 5,685 8,000:; 9 000 609-49750-460 Janitorial Services t -a.38-5 - 1 - 3 474 - _ 3 000` 3,500 609 - 49750 -485 Credit Card Charges 41 497' 43,760 -5_ 0,000 ' 50,0001 609- 49750 -500 Capital Outlay FA _._ 7 _._. - -- 2,000J _ 100 3,0 49750 -611 Bond Interest -` - 11,529 - - -- 49750 -700 Transfers 65 452 63,515 50,000 59 4931" TOTAL EXPENDITURES 585,417 599,305 622,204 626,945 0.76% S:\FINANCE DEPT \BUDGET\2015 \Budget Working File \2015 - BUDGET COMBINED Working File.xls -45- CITY OF MOUND 08/29/14 7:51 AM � Expenditure Budget Analysis CVP Pa 9 e54 C:TY OF MOUND -46- 2013 2014 2014 Account Descr Budget 2013 Amt Budget YTD Amt FUND 669 MUNICIPAL LIQUOR FUND Dept 49750 Liquor Store E 609 - 49750 -101 FT Empl Regular $145,774.00 $140,766.65 $145,766.00 $68,229.93 E 609- 49750 -102 F T Empl Overtime $0.00 $0.00 $0.00 $0.00 E 609 - 49750 -103 Part-Time Employees $80,000.00 $77,671.94 $80,000.00 $42,907.50 E 609- 49750 -112 Comp Time Pay $0.00 $0.00 $0.00 $0.00 E 609- 49750 -113 Vacation Pay $0.00 $7,775.97 $0.00 $6,548.30 E 609- 49750 -114 Holiday Pay $0.00 $6,412.91 $0.00 $3,724.21 E 609 - 49750 -115 Sick Pay $0.00 $2,362.10 $0.00 $1,018.71 E 609 - 49750 -116 Severance Pay $0.00 $0.00 $0.00 $0.00 E 609 - 49750 -121 PERA $33,640.00 $15,788.98 $16,368.00 $8,876.25 E 609 - 49750 -122 FICA $0.00 $15,404.36 $17,271.00 $8,327.72 E 609 - 49750 -131 Employer Paid Health $23,238.00 $22,800.00 $23,400.00 $13,650.00 E 609 - 49750 -133 Employer Paid Dental $0.00 $997.20 $1,027.00 $593.60 E 609 - 49750 -134 Employer Paid Life $699.00 $20.90 $23.00 $13.40 E 609 - 49750 -135 Employer Health Care $0.00 $2,516.26 $2,400.00 $1,400.00 E 609- 49750 -136 Post Retirement Healt $2,400.00 $0.00 $0.00 $0.00 E 609 - 49750 -137 LTD $0.00 $601.26 $656.00 $382.62 E 609 - 49750 -140 Unemployment Comp $1,500.00 $3,247.47 $1,500.00 $1,629.64 E 609 - 49750 -151 Workers Comp Insur $9,200.00 $7,486.24 $9,200.00 $6,863.64 E 609 - 49750 -200 Office Supplies $1,600.00 $1,566.71 $1,600.00 $2,225.53 E 609 - 49750 -202 Duplicating and copyi $100.00 $75.90 $100.00 $168.10 E 609- 49750 -203 Printed Forms $0.00 $320.08 $0.00 $0.00 E 609- 49750 -205 Computer Hardware/ $0.00 $2,562.68 $0.00 $0.00 E 609 - 49750 -210 Operating Supplies $6,000.00 $6,023.70 $6,000.00 $3,791.93 E 609 -49750 -218 Clothing and Uniforms $1,000.00 $276.65 $1,000.00 $1,882.50 E 609 - 49750 -251 Liquor For Resale $698,766.00 $719,274.17 $728,325.00 $364,468.39 E 609 - 49750 -252 Beer For Resale $798,654.00 $829,825.02 $864,374.00 $445,316.81 E 609- 49750 -253 Wine For Resale $539,935.00 $539,591.36 $526,808.00 $259,138.65 E 609- 49750 -254 Soft Drinks /Mix For R $0.00 $22,698.90 $0.00 $13,244.92 E 609 - 49750 -255 Misc Merchandise For $52,644.00 $9,824.71 $65,467.00 $5,037.57 E 609 - 49750 -256 Tobacco Products For $0.00 $5,734.41 $0.00 $0.00 E 609 - 49750 -260 Liquor Discount $0.00 $0.00 $0.00 $0.00 E 609- 49750 -265 Freight $0.00 $21,298.44 $0.00 $9,594.03 E 609- 49750-300 Professional Srvs $3,000.00 $0.00 $3,000.00 $0.00 E 609 - 49750 -301 Auditing and Acct g S $5,600.00 $4,377.85 $5,600.00 $5,052.64 E 609 - 49750 -305 Medical Services $50.00 $0.00 $50.00 $0.00 E 609 - 49750 -307 Admin /Finance /Comp $33,800.00 $33,779.52 $33,800.00 $19,704.72 E 609 - 49750 -315 Service Charges $0.00 $227.85 $0.00 $0.00 E 609 - 49750 -321 Telephone & Cells $9,000.00 $6,862.05 $9,000.00 $4,640.86 E 609-49750 -322 Postage $0.00 $22.97 $0.00 $0.48 E 609 - 49750 -328 Employment Advertisi $200.00 $0.00 $200.00 $333.00 E 609 - 49750 -331 Use of personal auto $500.00 $922.61 $500.00 $17.92 E 609 -49750 -340 Advertising $17,000.00 $14,959.49 $20,000.00 $4,151.32 E 609 - 49750 -350 Printing $0.00 $0.00 $0.00 $0.00 E 609-49750 -351 Legal Notices Publishi $200.00 $0.00 $200.00 $138.78 E 609 - 49750 -361 General Liability Ins $28,400.00 $27,591.57 $28,400.00 $21,506.75 E 609 - 49750 -381 Electric Utilities $17,000.00 $18,653.32 $17,000.00 $9,016.65 E 609 - 49750 -382 Water Utilities $400.00 $559.63 $400.00 $249.44 E 609 - 49750 -383 Gas Utilities $3,000.00 $2,587.08 $3,000.00 $2,678.02 E 609 - 49750 -384 Refuse /Garbage Disp $0.00 $0.00 $0.00 $0.00 -46- CITY OF MOUND 08/29114 7:51 AM - - - -� Page 55 Expenditure Budget Analysis CVP 2, C' TY OF N40UND -47- 2013 2014 2014 Account Descr Budget 2013 Amt Budget YTD Amt E 609 - 49750 -400 Repairs & Maintenanc $8,000.00 $1,874.96 $8,400.00 $3,937.67 E 609- 49750 -401 Building Repairs $0.00 $0.00 $0.00 $226.00 E 609 - 49750 -404 Machinery/Equip Rep $400.00 $3,707.09 $0.00 $0.00 E 609 - 49750 -405 Depreciation Expense $35,000.00 $35,313.00 $35,313.00 $20,599.25 E 609 -49750 -409 Other Equipment Rep $0.00 $0.00 $0.00 $0.00 E 609 -49750.412 Building Rentals $14,000.00 $13,311.99 $14,000.00 $8,364.00 E 609 - 49750 -430 Miscellaneous $10,000.00 $535.80 $10,000.00 $1,144.66 E 609- 49750 -431 Meeting Expense $100.00 $154.20 $100.00 $0.00 E 609 - 49750 -433 Dues and Subscriptio $2,000.00 $2,090.00 $2,000.00 $1,565.00 E 609 - 49750 -434 Conference & Trainin $500.00 $642.60 $500.00 $627.60 E 609- 49750 -438 Licenses and Taxes $300.00 $20.00 $300.00 $0.00 E 609 - 49750 -440 Other Contractual Ser $8,000.00 $5,685.11 $8,000.00 $4,472.26 E 609 - 49750 -460 Janitorial Services $3,000.00 $3,474.89 $3,000.00 $2,180.93 E 609 - 49750 -485 Credit Card Charges $50,000.00 $43,760.22 $50,000.00 $20,565.20 E 609- 49750 -500 Capital Outlay FA $0.00 $0.00 $2,000.00 $0.00 E 609 - 49750 -611 Bond Interest $13,515.00 $0.00 $11,529.00 $0.00 E 609- 49750 -620 Fiscal Agent s Fees $0.00 $0.00 $0.00 $0.00 E 609 - 49750 -700 Transfers $50,000.00 $63,514.54 $50,000.00 $6,015.60 Dept 49750 Liquor Store _ $2,708,115.00 $2,747,553.31 $2,807,577.00 $1,406,222.70 FUND 609 MUNICIPAL LIQUOR FU $2,708,115.00 $2,747,553.31 $2,807,577.00 $1,406,22170 -47- Water Utility Shop Materials 2012 1 § 2Q13, °' : , `::2014, - 2015 601 - 49400 -101 Account Number I Description Actual v Actual `Bu(tget; Requested Change Water Utility Shop Materials 7,381 6,399 601 - 49400 -300 Professional Srvs 601 - 49400 -101 F T Empl Regular 141,415 188,836 215,318 221,907 601 - 49400 -102 F T Empl Overtime 24,264 24,939 28,000 28,000 601- 49400 -112 Comp Time Pay 3,149 3,057 - - 601 - 49400 -113 Vacation Pay 9,193 13,643 - - 601- 49400 -114 Holiday Pay 7,851 9,429 - 216' 601 - 49400 -115 Sick Pay 6,382' 6,558° - - 601 - 49400 -116 Severance Pay 12,312 9,689 - - 601- 49400 -121 PERA 14,832 16,606 17,641 18,118 601 - 49400 -122 FICA 14,561 16,523 18,614 19,118 601 - 49400 -131 Employer Paid Health 30,334 40,981 43,572 45,852 601 - 49400 -133 Employer Paid Dental 1,500 1,787 2,106 2,137 601 - 49400 -134 Employer Paid Life 35 38 42 44' 601 - 49400 -135 Employer Health Care Saving PI 7,967 5,025 4,320 4,440 601 - 49400 -136 Post Retirement Health /Dental 1,771 1,701' - - 601 - 49400 -137 LTD 878 877 399 463 601 - 49400 -140 Unemployment Comp - 2,374 - - 601 - 49400 -151 Worker s Comp Insurance Prem 10,456 10,367 14,014 12,950 Total Payroll Related 286,900 352,430' 344,026 353,030 2.62% 601 - 49400 -200 Office Supplies 112 241 600 300 601 - 49400 -202 Duplicating and copying supply 238 320 250 250' 601 - 49400 -203 Printed Forms - 43 - - 601- 49400 -205 Computer HW /Software /Scada - 612 2,500 2,500 601 - 49400 -210 Operating Supplies 1,230 1,988 2,000 2,000 601 - 49400 -212 Motor Fuels 8,516 9,168 16,000 16 000 601 -49400 -218 Clothing and Uniforms 1,986 2,823 3,000 3,000 601 - 49400 -221 Equipment Parts 27,791 25,608 24,000 24,000 601 - 49400 -223 Building Repair Supplies 3,964 7,409 5,000 5,000 601- 49400 -224 Street Maint Materials 9,368 18,744 8,000 9,000` 601- 49400 -227 Chemicals 10,028 11,081 12,500 12,500 601 - 49400 -229 Street Repairs 601 - 49400 -230 Shop Materials 7,381 6,399 601 - 49400 -300 Professional Srvs 3,364 17,528 601 -49400 -301 Auditing and Acct g Services 3,040 2,873 601 - 49400 -305 Medical Services 146 39 601 - 49400 -307 Admin /Finance /Comp /OPUS Chgs 27,610 47,227 601 - 49400 -315 Service Charges 1,512 1,720 601 -49400 -321 Telephone & Cells 8,237 7,706 601 - 49400 -322 Postage 2,577 3,535 601 - 49400 -328 Employment Advertising - 216' 601 - 49400 -351 Legal Notices Publishing 1,033 1,148 601 - 49400 -361 General Liability Ins 16,040 16,133 601 - 49400 -381 Electric Utilities 41,587 45,001 601 - 49400 -383 Gas Utilities 1,472 1,300 601 - 49400 -384 Refuse /Garbage Disposal 483 260 601 -49400 -395 Gopher One -Call 1,257 1,239 601- 49400 -404 Trucks 4,670 1,354 601 - 49400 -405 Depreciation Expense 590,102 644,058 601 - 49400 -418 Other Rentals 439' 274 601 - 49400 -430 Miscellaneous 1 316 601 - 49400 -433 Dues and Subscriptions 558 448 601 - 49400 -434 Conference & Training 4,326 3,073 601 - 49400 -438 Licenses and Taxes 906 1,172 601 - 49400 -440 Other Contractual Services 44,863 67,138 601- 49400 -455 Permits 3,260 1,720 5,000 5,000 15, 000 15,000 3,150 3,150 550 550' 52,600 52,600 9,000 9,000 4,000 4,000 100 100 800 1,100" 16,700 16,700 42,000 42,000 4,000 5,000, 500 500 1,300 1,300 9,000 4,000 610,000 610,000 500 500 100 100 750 750 7,000 7,000 400 1,500 65,000 75,000 1,000 11500 SAFINANCE DEPT \BUDGET \2015 \Budget Working File \2015 - BUDGET COMBINED Working File.xls 48- 1:i1yl Water Utility 2012 %6 2Q,13r 2014':ff 2015 % ? Account Numberf Description ' Actual FAct0gj a ff, Bu040tr; x I Requested I Change Water Utility 601 - 49400 -460 Janitorial Services 1,076 545 1,000 1,000 11- 49400 -470 Water Samples 930 1,035 1,000 1,000 „J1- 49400 -500 Capital Outlay FA - 7,368 27,570 95,650 601 -49400 -611 Bond Interest 409,604 420,223 430,564 406,500 601 - 49400 -620 Fiscal Agent s Fees 2,366 1,904 3,000 3,000 601 - 49400 -621 Discount on Bonds Issued 19,076 27,280' 28,000 28,000 TOTAL EXPENDITURES 1,548,048 1,760,699 1,757,460 1,819,080 3.51% CHANGE IN FUND BALANCE BEGINNING FUND BALANCE INCREASE / (DECREASE) IN FUND BALANCE ENDING FUND BALANCE 148,900 49,942 (62,460) (90,180) 1,339,372 1,488, 272 1,538,214 1,475,754 148,900 49,942 (62,460) (90,180) 1,488, 272 1,538,214 1,475,754 1,385,574 SAFINANCE DEPT\BUDGET\2015 \Budget Working File \2015- BUDGET COMBINED Working File.xls -49- 601 CITY OF MOUND 08/29/147:51 AM Page 50 Expenditure Budget Analysis CVP F ,10L IND -s0- 2013 2014 2014 Account Descr Budget 2013 Amt Budget YTD Amt FUND 601 WATER FUND Dept 49400 Water Utilities E 601- 49400 -101 F T Empl Regular $224,662.00 $188,836.44 $215,318.00 $95,867.33 E 601-49400 -102 F T Empl Overtime $28,000.00 $24,938.67 $28,000.00 $16,358.05 E 601- 49400 -112 Comp Time Pay $0.00 $3,056.38 $0.00 $2,852.84 E 601 - 49400 -113 Vacation Pay $0.00 $13,642.51 $0.00 $6,119.61 E 601- 49400 -114 Holiday Pay $0.00 $9,428.87 $0.00 $3,976.79 E 601 - 49400 -115 Sick Pay $0.00 $6,558.31 $0.00 $5,842.74 E 601- 49400 -116 Severance Pay $0.00 $9,689.26 $0.00 $0.00 E 601 - 49400 -121 PERA $37,647.00 $16,605.57 $17,641.00 $9,484.28 E 601- 49400 -122 FICA $0.00 $16,522.74 $18,614.00 $8,9Sg.75 E 601 - 49400 -131 Employer Paid Health $35,988.00 $40,981.08 $43,572.00 $24,464.79 E 601 - 49400 -133 Employer Paid Dental $0.00 $1,787.44 $2,106.00 $1,093.08 E 601 - 49400-134 Employer Paid Life $1,094.00 $3831 $42.00 $24.81 E 601 - 49400 -135 Employer Health Care $4,620.00 $5,024.91 $4,320.00 $2,578.08 E 601 - 49400 -136 Post Retirement Heat $0.00 $1,701.36 $0.00 $1,012.90 E 601 - 49400 -137 LTD $0.00 $876.52 $399.00 $558.35 E 601 - 49400 -140 Unemployment Comp $0.00 $2,373.86 $0.00 $97.60 E 601- 49400 -151 Worker s Comp Insur $12,740.00 $10,366.80 $14,014.00 $10,455.12 E 601- 49400 -200 Office Supplies $600.00 $240.51 $600.00 $215.12 E 601- 49400 -202 Duplicating and copyi $250.00 $319.76 $250.00 $82.26 E 601- 49400 -203 Printed Forms $500.00 $43.09 $0.00 $0.00 E 601 - 49400 -205 Computer Hardware/ $500.00 $611.73 $2,500.00 $550.00 E 601- 49400 -210 Operating Supplies $2,000.00 $1,988.04 $2,000.00 $539.37 E 601 - 49400 -212 Motor Fuels $16,000.00 $9,167.62 $16,000.00 $5,639.13 E 601 - 49400 -218 Clothing and Uniforms $3,000.00 $2,82122 $3,000.00 $1,423.37 E 601 - 49400 -220 Repair / Maint Supply $12,000.00 $19,922.44 $0.00 $0.00 E 601- 49400 -221 Equipment Parts $12,000.00 $5,685.86 $24,000.00 $14,995.64 E 601 - 49400 -223 Building Repair Suppli $5,000.00 $7,408.62 $5,000.00 $583.20 E 601 - 49400 -224 Street Maint Materials $8,000.00 $18,743.97 $8,000.00 $2,505.42 E 601 - 49400 -227 Chemicals $12,500.00 $11,081.28 $12,500.00 $2,332.57 E 601- 49400 -229 Street Repairs $0.00 $0.00 $0.00 $0.00 E 601 - 49400 -230 Shop Materials $5,000.00 $6,398.91 $5,000.00 $2,315.86 E 601 - 49400 -300 Professional Srvs $15,000.00 $17,528.39 $15,000.00 $10,601.19 E 601- 49400 -301 Auditing and Acct g 5 $3,150.00 $2,872.96 $3,150.00 $2,842.10 E 601 - 49400 -305 Medical Services $550.00 $39.13 $550.00 $858.56 E 601- 49400 -307 Admin /Finance /Comp $27,600.00 $47,227.38 $52,600.00 $26,706.41 E 601 - 49400 -315 Service Charges $0.00 $1,720.41 $0.00 $0.00 E 601- 49400 -321 Telephone & Cells $9,000.00 $7,705.79 $9,000.00 $4,285.53 E 601- 49400 -322 Postage $2,000.00 $3,534.57 $4,000.00 $2,064.22 E 601- 49400 -328 Employment Advertisi $100.00 $216.02 $100.00 $49.33 E 601 -49400 -351 Legal Notices Publishi $800.00 $1,148.36 $800.00 $1,303.81 E 601 - 49400 -361 General Liability Ins $16,700.00 $16,132.92 $16,700.00 $12,048.04 E 601 - 49400 -381 Electric Utilities $42,000.00 $45,000.69 $42,000.00 $23,047.35 E 601- 49400 -383 Gas Utilities $4,000.00 $1,299.62 $4,000.00 $3,204.45 E 601 - 49400 -384 Refuse /Garbage Disp $500.00 $259.67 $500.00 $333.97 E 601 - 49400 -395 Gopher One -Call $1,000.00 $1,238.92 $1,300.00 $516.50 E 601- 49400 -400 Repairs & Maintenanc $35,000.00 $48,038.47 $0.00 $21.70 E 601 - 49400 -404 Machinery/Equip Rep $9,000.00 $1,353.66 $9,000.00 $97433 E 601 -49400 -405 Depreciation Expense $588,000.00 $644,058.06 $610,000.00 $371,549.01 E 601- 49400 -418 Other Rentals $500.00 $274.35 $500,00 $212.00 -s0- CITY OF MOUND $19,100.01 087291147:51 AM _ - - - -�, $88,863.26 Page 51 Expenditure Budget Analysis CVP $1,720.00 $1,000.00 $1,275.00 $1,000.00 $545.11 C T`1` OF MOUND $1,000.00 $601.65 2013 $1,000.00 2014 2014 Account Descr Budqet 2013 Amt Budget YTD Amt E 601- 49400 -430 Miscellaneous $100.00 $315.65 $100.00 $0.00 E 601 - 49400 -433 Dues and Subscriptio $750.00 $448.33 $750.00 $193.63 E 601 - 49400 -434 Conference & Trainin $7,000.00 $3,072.98 $7,000.00 $1,811.44 E 601- 49400 -438 Licenses and Taxes $400.00 $1,171.77 $400.00 $1,973.04 E 601- 49400 -440 Other Contractual Ser E 601 - 49400 -455 Permits E 601- 49400 -460 Janitorial Services E 601- 49400 -470 Water Samples E 601- 49400 -500 Capital Outlay FA E 601 - 49400 -611 Bond Interest E 601- 49400 -620 Fiscal Agent s Fees E 601- 49400 -621 Discount on Bonds Iss Dept 49400 Water Utilities FUND 601 WATER FUND $30,000.00 $19,100.01 $65,000.00 $88,863.26 $1,000.00 $1,720.00 $1,000.00 $1,275.00 $1,000.00 $545.11 $1,000.00 $601.65 $1,000.00 $1,034.00 $1,000.00 $558.50 $120,000.00 $7,368.14 $27,570.00 $26,982.47 $405,000.00 $420,223.42 $430,564.00 $430,564.01 $13,000.00 $1,904.17 $3,000.00 $2,050.00 $0.00 $27,280.17 $28,000.00 $0.00 $1,756,251.00 $1,760,697.20 $1,757,460.00 $1,236,419.56 $1,756,251.00 $1,760,697.20 -51- $1,757,460.00 $1,236,419.56 Sewer utiltty 2012 x2(13`2014 2015 %' Account Number Description Actualctu;,f 213,238 tBliSlget Requested Change Sewer utiltty 602 - 49450 -101 F T Empl Regular 220,303 157,194 213,238 221,907 602 - 49450 -102 F T Empl Overtime 34,415 25,006 37,440 37,440 602 - 49450 -103 Part -Time Employees - 4,788 8,000 8,000 602 - 49450 -112 Comp Time Pay 4,341 3,159 - - 602- 49450 -113 Vacation Pay 19,251 13,836 - - 602- 49450 -114 Holiday Pay 11,320 9,639 - - 602 -49450 -115 Sick Pay 8,405 7,139 - - 602 - 49450 -116 Severance Pay 16,547 9,689 - - 602 -49450 -121 PERA 22,913 16,596 18,174 18,803 602 - 49450 -122 FICA 21,951 16,838 19,789 20,452 602- 49450 -131 Employer Paid Health 50,750 41,150 43,572 45,852 602 - 49450 -133 Employer Paid Dental 2,325 1,813 2,106 2,137 602- 49450 -134 Employer Paid Life 53 38 42 44 602- 49450 -135 Employer Health Care Saving PI 12,398 5,185 4,320 4;440 602 - 49450 -136 Post Retirement Health /Dental 1,771 1,701 - - 602- 49450 -137 LTD 1,284 876 398 463 602- 49450 -140 Unemployment Comp - 5,003 - - 602 -49450 -151 Worker s Comp Insurance Prem 26,846 23,614 31,922 29,500 Total Payroll Related 454,875 343,264 379,001 389,038 2.65% 602 - 49450 -200 Office Supplies 102 189 500 200 602 -49450 -202 Duplicating and copying supply 117 136 100' 100 602 - 49450 -203 Printed Forms 43 - - 602 - 49450 -205 Computer HW /Software /Scada 2,314 612 3,500 3,500 602- 49450 -210 Operating Supplies 1,877 2,531 2,500 2,500 602 - 49450 -212 Motor Fuels 13,763 14,870 15,000 15,000 602- 49450 -218 Clothing and Uniforms 2,929 3,481 3,500 3,500 602 - 49450 -221 Equipment Parts 12,328 13,295 12,500 11,000 602 - 49450 -223 Building Repair Supplies 3,964 7,378 5,000 5,000 602 - 49450 -224 Street Maint Materials 14,393 7,917 6,000 7,000 602 - 49450 -229 Street Repairs - - 602 - 49450 -230 Shop Materials 10,614 11,960 - - 602- 49450 -300 Professional Srvs 50,832 16,974 25,000 50,000 602 - 49450 -301 Auditing and Acct g Services 3,040 2,873 3,150 3,150 602 - 49450 -305 Medical Services 640 114 400 400 602 -49450 -307 Chgs 20,547 40,164 45,547 45,547 602 - 49450 -315 Service Charges 328 1,105 - - 602 - 49450 -321 Telephone & Cells 9,580 8,760 9,000 9,000 602 - 49450 -322 Postage 2,736 3,453 4,000 4,000 602 - 49450 -328 Employment Advertising 1,083 216 100 300 602- 49450 -351 Legal Notices Publishing 221 683 200 200 602 - 49450 -361 General Liability Ins 15,887 14,974 15,500 15,500 602 - 49450 -381 Electric Utilities 31,799 43,362' 37,000 37,000 602 - 49450 -383 Gas Utilities 4,052 7,778 4,000 7,000 602 -49450 -384 Refuse /Garbage Disposal 249 964 400 600 602 - 49450 -388 Waste Disposal -MCES 748,290 572,645 672,645 770,000 602 - 49450 -395 Gopher One -Call 1,257 1,239 1,000 1,300 602 - 49450 -404 Machinery/Equip Repairs /Mamt 7,695 5,105 10,000 7,000 602 - 49450 -405 Depreciation Expense 436,091 470,530 485,000 819,000 602 - 49450 -433 Dues and Subscriptions 312 448 300' 300 602 - 49450 -434 Conference & Training 6,425 4,408 7,000 7,000 602 - 49450 -438 Licenses and Taxes 200 626 400 400 602 - 49450 -440 Other Contractual Services 47,200 52,131 27,500 35,000 602 - 49450 -455 Permits - - 500 500 602- 49450 -460 Janitorial Services 1,076 2,810 1,000 1,000 S: \FINANCE DEPT \BUDGET \2015\Budget Working File \2015 - BUDGET COMBINED Working File.xls 602 -52- uway 602'49450'500 -49450'525 .o2^49450'611 802-49450-620 002`49458'021 Capital Outlay FA Other Capital |noprovanoento Bond Interest Fiscal Agent oFees Discount on Bonds Issued TOTAL EXPENDITURES | '7'307 - 41'951 27.570 275.150 149.552 188.014 214.570 223.180 598� 1,079 1`000 1.000 ! � 9.233 34.874 18.000 16.000 — 2,073,506 1,922,956 2,036383 2,467,375 21.16% S\FINANCE[}FPT\BU[}GFT\2015\BUdget Working File\2015-BU[)GET COMBINED Working Fil8AS -53- 602 _ CITY OF MOUND 08(29114 7:51 AM Expenditure Budget Analysis CVP Page 52 yfTY OF MOUND 54- 2013 2014 2014 Account Descr Budget 2013 Amt Budget YTD Amt FUND 602 SEWER FUND Dept 49450 Sewer Utility E 602 - 49450 -101 F T Empl Regular $224,662.00 $157,193.92 $213,238.00 $95,867.33 E 602 - 49450 -102 F T Empl Overtime $36,000.00 $25,005.82 $37,440.00 $16,357.51 E 602- 49450 -103 Part -Time Employees $8,000.00 $4,788.00 $8,000.00 $3,102.62 E 602 - 49450 -112 Comp Time Pay $0.00 $3,159.18 $0.00 $2,852.71 E 602 - 49450 -113 Vacation Pay $0.00 $13,835.30 $0.00 $6,119.55 E 602- 49450 -114 Holiday Pay $0.00 $9,639.07 $0.00 $3,976.65 E 602- 49450 -115 Sick Pay $0.00 $7,139.49 $0.00 $5,842.61 E 602 - 49450 -11.6 Severance Pay $0.00 $9,689.26 $0.00 $0.00 E 602 - 49450 -121 PERA $40,031.00 $16,595.64 $18,174.00 $9,483.74 E 602 - 49450 -122 FICA $0.00 $16,837.55 $19,789.00 $9,196.73 E 602- 49450 -131 Employer Paid Health $49,221.00 $41,150.16 $43,572.00 $24,464.43 E 602 - 49450 -133 Employer Paid Dental $0.00 $1,812.54 $2,106.00 $1,093.08 E 602 - 49450 -134 Employer Paid Life $1,094.00 $37.99 $42.00 $24.84 E 602- 49450 -135 Employer Health Care $4,620.00 $5,184.72 $4,320.00 $2,578.00 E 602 - 49450 -136 Post Retirement Healt $0.00 $1,701.24 $0.00 $1,012.90 E 602 - 49450 -137 LTD $0.00 $876.47 $398.00 $558.28 E 602 - 49450 -140 Unemployment Comp $0.00 $5,002.52 $0.00 $97.60 E 602 - 49450 -151 Worker s Comp Insur $29,020.00 $23,614.20 $31,922.00 $21,635.40 E 602 - 49450 -200 Office Supplies $500.00 $189.28 $500.00 $223.76 E 602- 49450 -202 Duplicating and copyi $100.00 $135.68 $100.00 $60.35 E 602 - 49450 -203 Printed Forms $0.00 $4107 $0.00 $0.00 E 602- 49450 -205 Computer Hardware/ $1,000.00 $611.73 $3,500.00 $550.00 E 602 - 49450 -210 Operating Supplies $6,500.00 $2,530.80 $2,500.00 $262.42 E 602- 49450 -212 Motor Fuels $11,000.00 $14,869.57 $15,000.00 $8,185.30 E 602 - 49450 -218 Clothing and Uniforms $3,500.00 $3,480.57 $3,500.00 $1,854.27 E 602 - 49450 -220 Repair / Maint Supply $4,000.00 $1,036.96 $0.00 $0.00 E 602- 49450 -221 Equipment Parts $8,500.00 $12,258.13 $12,500.00 $7,574.13 E 602- 49450 -223 Building Repair Suppli $5,000.00 $7,378.18 $5,000.00 $583.18 E 602 - 49450 -224 Street Maint Materials $6,000.00 $7,916.62 $6,000.00 $2,471.93 E 602 - 49450 -229 Street Repairs $0.00 $0.00 $0.00 $0.00 E 602 - 49450 -230 Shop Materials $0.00 $11,959.50 $0.00 $2,765.27 E 602 - 49450 -300 Professional Srvs $25,000.00 $16,973.70 $25,000.00 $6,181.94 E 602 - 49450 -301 Auditing and Acct g S $3,150.00 $2,872.96 $3,150.00 $2,842.10 E 602 - 49450 -305 Medical Services $400.00 $114.09 $400.00 $55837 E 602 - 49450 -307 Admin /Finance /Comp $20,547.00 $40,163.66 $45,547.00 $22,586.76 E 602 - 49450 -315 Service Charges $0.00 $1,104.58 $0.00 $0.00 E 602 - 49450 -321 Telephone & Cells $9,000.00 $8,760.48 $9,000.00 $4,828.54 E 602 - 49450 -322 Postage $2,500.00 $3,452.57 $4,000.00 $2,014.92 E 602 - 49450 -328 Employment Advertisi $100.00 $216.02 $100.00 $49.34 E 602 - 49450 -351 Legal Notices Publishi $200.00 $682.98 $200.00 $183.05 E 602 - 49450 -361 General Liability Ins $15,500.00 $14,973.67 $15,500.00 $11,182.31 E 602- 49450 -381 Electric Utilities $37,000.00 $43,361.90 $37,000.00 $23,341.43 E 602 - 49450 -383 Gas Utilities $4,000.00 $7,777.88 $4,000.00 $4,128.77 E 602 - 49450 -384 Refuse /Garbage Disp $400.00 $963.87 $400.00 $333.95 E 602- 49450-388 Waste Disposal -MCIS $572,645.00 $572,644.56 $672,645.00 $411,248.32 E 602 - 49450 -395 Gopher One -Call $1,000.00 $1,238.88 $1,000.00 $516.50 E 602- 49450 -400 Repairs & Maintenanc $7,500.00 $27,180.15 $0.00 $0.00 E 602 - 49450 -404 Machinery/Equip Rep $10,000.00 $5,105.26 $10,000.00 $952.28 E 602 -49450 -405 Depreciation Expense $449,000.00 $470,530.16 $485,000.00 $290,75182 54- CITY OF MOUND 08/29/14 7:51 AM Expenditure Budget Analysis CVP Page 53 Ty OF 11,40UND E 602 - 49450 -440 Other Contractual Ser E 602 -49450 -455 Permits E 602 - 49450 -460 Janitorial Services E 602 - 49450 -500 Capital Outlay FA E 602 - 49450 -611 Bond Interest E 602 - 49450 -620 Fiscal Agent s Fees E 602 - 49450 -621 Discount on Bonds Iss Dept 49450 Sewer Utility FUND 602 SEWER FUND $20,000.00 2013 2014 2014 Account Descr Budget 2013 Amt Budget YTD Amt E 602 - 49450 -418 Other Rentals $0.00 $1,347.60 $0.00 $0.00 E 602 - 49450 -430 Miscellaneous $100.00 $319.34 $0.00 $0.00 E 602 - 49450 -433 Dues and Subscriptio $300.00 $448.34 $300.00 $193.61 E 602 - 49450 -434 Conference & Trainin $7,000.00 $4,408.38 $7,000.00 $4,558.24 E 602- 49450 -438 Licenses and Taxes $400.00 $626.34 $400.00 $214.34 E 602 - 49450 -440 Other Contractual Ser E 602 -49450 -455 Permits E 602 - 49450 -460 Janitorial Services E 602 - 49450 -500 Capital Outlay FA E 602 - 49450 -611 Bond Interest E 602 - 49450 -620 Fiscal Agent s Fees E 602 - 49450 -621 Discount on Bonds Iss Dept 49450 Sewer Utility FUND 602 SEWER FUND $20,000.00 $23,288.94 $500.00 $0.00 $1,000.00 $2,809.52 $18,000.00 $41,950.76 $157,000.00 $188,013.56 $27,600.00 $45,732.56 $500.00 $0.00 $1,000.00 $608.51 $27,570.00 $142,134.53 $214,570.00 $199,183.39 $10,700.00 $1,079.16 $1,000.00 $1,125.00 $0.00 $34,87183 $16,000.00 $1,811,690.00 $1,922,956.30 $2,036,483.00 $1,404,247.17 $1,811,690.00 $1,922,956.30 -55- $2,036,483.00 $1,404,247.17 675- 49425 -101 F T Empl Regular 20,635 16,068 18,776 18,880 675- 49425 -102 F T Empl Overtime - - - - 675 - 49425 -112 Comp Time Pay - - -; 675- 49425 -113 Vacation Pay 1,238 1,044 - - 675- 49425 -114 Holiday Pay 1,152 887 - -! 675 - 49425 -115 Sick Pay 321 293 - - 675- 49425 -116 Severance Pay 2,967 - - - 675 - 49425 -121 PERA 1,888 1,326 1,361 1,369 675 -49425 -122 FICA 1,885 1,395 1,436 1,444 675 - 49425 -131 Employer Paid Health 3,052 2,149 2340 2,400 675 - 49425 -133 Employer Paid Dental 145 102 103 102 675- 49425 -134 Employer Paid Life 3 2 2 2 675 - 49425 -135 Employer Health Care Saving PI 1,017 385 240 240 675- 49425 -136 Post Retirement Health /Dental - - 675- 49425 -137 LTD 111 71 8 10 675 - 49425 -140 Unemployment Comp 58 - - 675 - 49425 -151 Worker s Comp Insurance Prem -' 326 264 250 Total Payroll Related 34,414 24,106 24,531 24,697 0.68 % 675 - 49425 -200 Office Supplies 50 400 100 675- 49425 -205 Computer Hardware /Software -, - 675 - 49425 -210 Operating Supplies 675 - 49425 -212 Motor Fuels - 675 - 49425 -218 Clothing and Uniforms 32 24 - - 675- 49425 -220 Repair /Maint Supply - 149 1,200 1,200 675- 49425 -223 Building Repair Supplies 500 3,038 3,000 3,000 675- 49425 -300 Professional Srvs 16,063 26,587 35,000 25,000 675- 49425 -301 Auditing and Acct g Services 772 730 800 800 675- 49425 -307 Admin /Finance /Computer Chgs 19,269 19,269 20,000 20,000 675- 49425 -315 Service Charges 91 340 - - 675 - 49425 -351 Legal Notices Publishing - 33 675- 49425 -404 Machinery/Equip Repairs /Maint - - - - 675 -49425 -405 Depreciation Expense 155,511 173,085 177,000 177,000 675- 49425 -434 Conference & Training 19` 13 1,000 1,000 675 -49425 -438 Licenses and Taxes 2,002 - - - 675 -49425 -440 Other Contractual Services 28,772 15,744 20,000 20,000 675 - 49425 -500 Capital Outlay FA - 569 - 17,000 675 -49425 -525 Other Capital Improvements - - - - 675- 49425 -611 Bond Interest 110,966 116,105 122,029 122,675 675 -49425 -620 Fiscal Agent sFees 489 1,004 1,000 1,000 675 - 49425 -621 Discount on Bonds Issued 10,284 12,382 12,000 12,000 675 - 49425 -700 Transfers TOTAL EXPENDITURES 379,185 393,228 417,960 425,472 1.80% SAFINANCE DEPT \BUDGET \2015\Budget Working File \2015 - BUDGET COMBINED Working File.xis 675 -56- CITY OF MOUND 08/291147:51 AM - --_.� Page 57 Expenditure Budget Analysis CVP DTY OF M SOUND -57- 2013 2014 2014 Account Descr Budget 2013 Amt Budget YTD Amt FUND 675 STORM WATER UTILITY FUND Dept 49425 Storm Water Utility E 675- 49425 -101 F T Empl Regular $17,386.00 $16,068.01 $18,776.00 $8,422.02 E 675- 49425 -102 F T Empl Overtime $0.00 $0.00 $0.00 $0.00 E 675- 49425 -112 Comp Time Pay $0.00 $0.00 $0.00 $0.00 E 675- 49425-113 Vacation Pay $0.00 $1,043.94 $0.00 $643.39 E 675- 49425 -114 Holiday Pay $0.00 $887.05 $0.00 $345.45 E 675-49425-115 Sick Pay $0.00 $293.30 $0.00 $848.75 E 675- 49425 -116 Severance Pay $0.00 $0.00 $0.00 $0.00 E 675- 49425 -121 PERA $2,591.00 $1,325.64 $1,361.00 $744.10 E 675- 49425 -122 FICA $0.00 $1,395.24 $1,436.00 $723.10 E 675- 49425 -131 Employer Paid Health $1,709.00 $2,149.48 $2,340.00 $1,321.08 E 675- 49425 -133 Employer Paid Dental $0.00 $101.73 $103.00 $59.25 E 675- 49425 -134 Employer Paid Life $0.00 $2.19 $2.00 $1.40 E 675- 49425 -135 Employer Health Care $0.00 $384.68 $240.00 $139.89 E 675- 49425 -136 Post Retirement Healt $83.00 $0.00 $0.00 $0.00 E 675- 49425 -137 LTD $0.00 $70.91 $8.00 $45.08 E 675- 49425 -140 Unemployment Comp $0.00 $58.22 $0.00 $0.00 E 675- 49425 -151 Worker s Comp Insur $240.00 $325.51 $264.00 $196.95 E 675- 49425 -200 Office Supplies $400.00 $50.15 $400.00 $0.00 E 675- 49425 -205 Computer Hardware/ $0.00 $0.00 $0.00 $0.00 E 675 - 49425 -210 Operating Supplies $0.00 $0.00 $0.00 $109.80 E 675- 49425-212 Motor Fuels $0.00 $0.00 $0.00 $0.00 E 675- 49425 -218 Clothing and Uniforms $0.00 $24.49 $0.00 $0.00 E 675-49425-220 Repair /Maint Supply $1,200.00 $148.66 $1,200.00 $0.00 E 675 - 49425 -223 Building Repair Suppli $3,000.00 $3,037.50 $3,000.00 $0.00 E 675- 49425 -300 Professional Srvs $35,000.00 $26,587.22 $35,000.00 $10,655.51 E 675- 49425 -301 Auditing and Acct g S $800.00 $729.64 - $800.00 $721.81 E 675- 49425 -307 Admin /Finance /Comp $20,000.00 $19,268.52 $20,000.00 $11,239.97 E 675- 49425-315 Service Charges $0.00 $340.34 $0.00 $0.00 E 675- 49425 -351 Legal Notices Publishi $0.00 $33.08 $0.00 $42.41 E 675- 49425 -404 Machinery/Equip Rep $0.00 $0.00 $0.00 $0.00 E 675- 49425-405 Depreciation Expense $161,000.00 $173,085.46 $177,000.00 $103,768.00 E 675- 49425 -430 Miscellaneous $0.00 -$2.00 $0.00 $0.00 E 675- 49425 -433 Dues and Subscriptio $0.00 $0.00 $0.00 $0.00 E 675- 49425 -434 Conference & Trainin $1,000.00 $14.69 $1,000.00 $29.53 E 675-49425 -438 Licenses and Taxes $0.00 $0.00 $o.00 $0.00 E 675- 49425 -440 Other Contractual Ser $20,000.00 $15,743.89 $20,000.00 $1,580.00 E 675- 49425-500 Capital Outlay FA $0.00 $568.00 $0.00 $18,310.00 E 675- 49425 -525 Other Capital Improve $0.00 $0.00 $0.00 $0.00 E 675- 49425 -611 Bond Interest $109,000.00 $116,104.64 $122,029.00 $122,029.92 E 675- 49425 -620 Fiscal Agent s Fees $5,500.00 $1,004.17 $1,000.00 $1,050.00 E 675- 49425 -621 Discount on Bonds Iss $0.00 $12,382.35 $12,000.00 $0.00 E 675 -49425 -700 Transfers $aoo $0.00 $0.00 $0.00 Dept 49425 Storm Water Utility $378,909.00 $393,226.70 $417,959.00 $283,027.41 FUND 675 STORM WATER UTILITY $378,909.00 $393,226.70 $417,959 00 $283,027.41 -57- Recycling Utility 670- 49500 -101 F T Empl Regular 1,955 1,169 2,683 2;709 670- 49500 -102 F T Empl Overtime 1,011 663 1,200 1,200 670- 49500 -112 Comp Time Pay 670- 49500 -113 Vacation Pay 272! 120 - - 670 - 49500 -114 Holiday Pay 119` 118 670 - 49500 -115 Sick Pay 147 127 670 - 49500 -116 Severance Pay (87) 1,384 670 - 49500 -121 PERA 268 238 282 283 670 - 49500 -122 FICA 251 243 297 299 670 - 49500 -131 Employer Paid Health 949 815 585 600 670- 49500 -133 Employer Paid Dental 24 25 26 25 670 -49500 -134 Employer Paid Life 1 1 1 1 670- 49500 -135 Employer Health Care Saving PI 143 80 60 60 670- 49500 -136 Post Retirement Health /Dental - - - - 670- 49500 -137 LTD 22 17 1 1 Total Payroll Related 5,075' 5,000 5,134 5,178 0.87% 670 - 49500 -200 Office Supplies 3' 670 - 49500 -202 Duplicating and copying supply 10 9 9 670 - 49500 -208 Instructional Supplies - - 670 - 49500 -210 Operating Supplies - 670 - 49500 -300 Professional Srvs - - - 670- 49500 -301 Auditing and Acct g Services 772 730 789 800 670- 49500 -307 Admin /Finance /Computer Chgs 8,381 ` 8,381 8,381 8,381 670- 49500 -315 Service Charges 64 81 - 670 - 49500 -322 Postage 670- 49500 -331 Use of personal auto 670- 49500 -430 Miscellaneous 8,834 12,813 12,875 12,875 670 - 49500 -431 Meeting Expense 670 - 49500 -433 Dues and Subscriptions 670-49500 -434 Conference & Training 25 - _ 670 - 49500 -440 Other Contractual Services 155,902 155,901 156,000 156,000 670- 49500 -460 Janitorial Services 11,126 6,669 13,169 13,169 TOTAL EXPENDITURES 190,193 189,575 196,357 196,412 0.03% SAFINANCE DEPT \BUDGET\2015 \Budget Working File \2015- BUDGET COMBINED Working File.xls 670 -58- CITY OF MOUND 081291147:51 AM Page 56 Expenditure Budget Analysis CVP -59- 2013 2014 2014 Account Descr Budget 2013 Amt Budget YTD Amt FUND 670 RECYCLING FUND Dept 49500 Recycling E 670- 49500 -101 F T Empl Regular $4,629.00 $1,168.75 $2,683.00 $1,098.38 E 670 - 49500 -102 F T Empl Overtime $1,200.00 $662.86 $1,200.00 $307.40 E 670 - 49500 -112 Comp Time Pay $0.00 $0.00 $0.00 $0.00 E 670- 49500 -113 Vacation Pay $0.00 $120.32 $0.00 $57.23 E 670 - 49500 -114 Holiday Pay $0.0o $118.29 $0.00 $39.31 E 670- 49500 -115 Sick Pay $0.00 $126.98 $0.00 $55.66 E 670- 49500 -116 Severance Pay $0.00 $1,384.19 $0.00 $0.00 E 670-49500 -121 PERA $869.00 $237.65 $282.00 $115.37 E 670- 49500 -122 FICA $0.00 $243.05 $297.00 $115.74 E 670- 49500 -131 Employer Paid Health $581.00 $814.94 $585.00 $140.18 E 670- 49500 -133 Employer Paid Dental $0.00 $24.87 $26.00 $17.65 E 670 -49500 -134 Employer Paid Life $19.00 $0.71 $1.00 $0.54 E 670- 49500 -135 Employer Health Care $0.00 $80.17 $60.00 $4150 E 670 - 49500 -136 Post Retirement Healt $60.00 $0.00 $0.00 $0.00 E 670- 49500 -137 LTD $0.00 $16.57 $1.00 $7.87 E 670 - 49500 -200 Office Supplies $0.00 $0.00 $0.00 $0.00 E 670- 49500 -202 Duplicating and copyi $9.00 $0.20 $9.00 $0.00 E 670 - 49500 -208 Instructional Supplies $0.00 $0.00 $0.00 $0.00 E 670- 49500 -210 Operating Supplies $0.00 $0.00 $0.00 $0.00 E 670 - 49500 -300 Professional Srvs $0.00 $0.00 $0.00 $0.00 E 670 - 49500 -301 Auditing and Acct g S $789.00 $729.64 $789.00 $721.81 E 670- 49500 -307 Admin /Finance /Comp $8,381.00 $8,381.16 $8,381.00 $4,889.01 E 670- 49500 -315 Service Charges $0.00 $81.00 $0.00 $0.00 E 670- 49500 -322 Postage $0.00 $0.00 $0.00 $0.00 E 670- 49500 -331 Use of personal auto $0.00 $0.00 $0.00 $0.00 E 670- 49500 -430 Miscellaneous $12,875.00 $12,812.50 $12,875.00 $12,857.37 E 670 - 49500 -431 Meeting Expense $0.00 $0.00 $0.00 $0.00 E 670- 49500 -433 Dues and Subscriptio $0.00 $0.00 $0.00 $0.00 E 670- 49500 -434 Conference & Trainin $0.00 $0.00 $0.00 $0.00 E 670- 49500 -440 Other Contractual Ser $156,000.00 $155,901.24 $156,000.00 $77,950.62 E 670 - 49500 -460 Janitorial Services $6,670.25 $13,169.00 $12.27 Dept 49500 Recycling _____ _$13,1_69.00 $198,581.00 $189,575.34 $196,358.00 $98,427.91 FUND 670 RECYCLING FUND $198,581.00 $189,575.34 $196,358.00 $98,427.91 -59-