Agenda - Tuesday, August 17, 2021

Jim Swenson Mayor

Kelly Neider

Councilmember/Acting Mayor

Kathy Blomquist Councilmember

Amanda Darwin

Councilmember

Patrick Meacham

Councilmember

NORTH BRANCH

Minnesota

CITY COUNCIL

WORK SESSION AGENDA

TUESDAY, AUGUST 17, 2021 – 6:40 PM

CITY HALL, 6408 ELM STREET, NORTH BRANCH, MN 55056

Topic Presenter Time Allocation

1. Call to Order

2. Pledge of Allegiance

3. Roll Call

4. Work Session Items

1. Assessment Charges Fry 15 Min.

2. Finance Update Starks 15 Min.

3. 2022-2031 Capital Improvement Plan (CIP) Discussion Starks 15 Min.

4. 2022 Budget Discussion Starks 60 Min.

5. Adjourn

City of North Branch

Staff Report

Prepared By: Renae Fry, City Administrator

Joseph Starks, Finance Director

Date: August 17, 2021

Subject: Assessment Charges

Whenever an unpaid/deliquent utility bill is certified to the property taxes on the parcel, interest

at a rate of 8% per year is charged. The interest is charged in advance and not in arrears, so 8%

interest for a full year is added right away to the amount that is determined to be delinquent. It

appears that this practice has been in effect for many years and only just recently did the staff

learn of this practice. It has been a line item on a spread sheet for years, but no one knew why it

was there. According to the county Auditor, the practice to charge interest or any type of

administrative fee is a city decision.

At this time, no other Chisago County cities charge interest on delinquent utility bills. At least

one city charges a 10% one time penalty fee/administrative fee but no additional interest is

charged. In anticipation of certifying delinquent rural storm water fees to many parcels in North

Branch this coming fall, staff is looking for direction from the council - do you want to continue

the practice of charging interest? If so, at what annual rate? And/or do you want to charge a one

time fee? If so, at what rate? With some consensus from the council as to their preferences in

this regard, staff will bring a resolution back to the council for formal action adopting the

preferred practices.

4.1

Packet Pg. 2


Staff Report

Prepared By: Joseph Starks, Finance Director


Subject: Finance Update

Year-to-date Finance update provided for Council information.

Attachments:

July 2021 YTD Finance Update

July 2021 Bank Balances

4.2

Packet Pg. 3

City of North Branch July 2021 YTD Revenue & Expenditure Summary % of Year Remaining: 41.67%

Revenues 2021 Current Budget 2021 YTD Actual 2021 Balance % Remaining 2020 YTD Actual 21 vs. 20 YTD

General Fund 5,528,156$ 2,968,564$ 2,559,592$ 46% 2,922,606$ 45,958$

EDA Fund 129,225$ 47,255$ 81,970$ 63% 47,407$ (152)$

Wastewater Fund 1,814,833$ 1,280,010$ 534,823$ 29% 868,493$ 411,517$

Stormwater Fund 735,994$ 279,594$ 456,400$ 62% 168,626$ 110,968$

Municipal Liquor Fund 4,216,504$ 2,338,646$ 1,877,858$ 45% 2,400,066$ (61,420)$

TOTAL REVENUES 12,424,712$ 6,914,069$ 5,510,643$ 44% 6,407,198$ 506,871$

Expenditures 2021 Current Budget 2021 YTD Actual 2021 Balance % Remaining 2020 YTD Actual 21 vs. 20 YTD

General Fund 5,573,122$ 2,710,469$ 2,862,653$ 51% 2,766,674$ (56,205)$

EDA Fund 121,582$ 83,668$ 37,914$ 31% 76,539$ 7,129$

Wastewater Fund 1,998,039$ 561,552$ 1,436,487$ 72% 715,701$ (154,149)$

Stormwater Fund 618,704$ 186,110$ 432,594$ 70% 169,623$ 16,487$

Municipal Liquor Fund 4,181,542$ 2,315,500$ 1,866,042$ 45% 2,295,478$ 20,022$

TOTAL EXPENDITURES 12,492,989$ 5,857,300$ 6,635,689$ 53% 6,024,015$ (166,715)$

Revenues 2021 Current Budget 2021 YTD Actual 2021 Balance % Remaining 2020 YTD Actual 21 vs. 20 YTD

Taxes 3,690,480$ 1,988,478$ 1,702,002$ 46% 1,946,181$ 42,297$

Licenses/Permits 260,270$ 262,148$ (1,878)$ -1% 210,742$ 51,406$

Grants/Aids 1,194,638$ 537,047$ 657,591$ 55% 602,428$ (65,381)$

Other Gen Govt Charges 82,295$ 71,802$ 10,493$ 13% 48,775$ 23,027$

Fines/Fees 20,400$ 7,634$ 12,766$ 63% 10,088$ (2,454)$

Interest/Reimbursements 91,473$ 89,534$ 1,939$ 2% 95,294$ (5,760)$

Transfers/Other 188,600$ 11,921$ 176,679$ 94% 9,100$ 2,821$

TOTAL REVENUES 5,528,156$ 2,968,564$ 2,559,592$ 46% 2,922,608$ 45,956$

GENERAL FUND

4.2.a

Packet Pg. 4

Att

ach

men

t: J

uly

202

1 Y

TD

Fin

ance

Up

dat

e (

3822

: F

inan

ce U

pd

ate)

Expenditures 2021 Current Budget 2021 YTD Actual 2021 Balance % Remaining 2020 YTD Actual 21 vs. 20 YTD

Council 35,379$ 13,382$ 21,997$ 62% 14,034$ (652)$

City Administrator 156,783$ 86,321$ 70,462$ 45% 86,517$ (196)$

City Clerk 160,543$ 94,809$ 65,734$ 41% 108,516$ (13,707)$

Elections -$ -$ -$ - 3,660$ (3,660)$

Finance 324,449$ 190,308$ 134,141$ 41% 206,997$ (16,689)$

City Attorney 45,150$ 9,899$ 35,251$ 78% 10,740$ (841)$

City Engineer 36,075$ 6,554$ 29,521$ 82% 6,309$ 245$

Planning & Zoning 230,895$ 121,847$ 109,048$ 47% 96,454$ 25,393$

Govt. Bldgs 276,015$ 112,282$ 163,733$ 59% 121,556$ (9,274)$

Police 2,009,578$ 1,149,728$ 859,850$ 43% 1,112,854$ 36,874$

Fire 500,217$ 223,602$ 276,615$ 55% 207,613$ 15,989$

Building Inspection 258,126$ 123,979$ 134,147$ 52% 148,937$ (24,958)$

Civil Defense 4,100$ 708$ 3,392$ 83% 3,181$ (2,473)$

Animal Control 4,425$ 2,100$ 2,325$ 53% 2,100$ -$

Other Protect/Street Lights 64,400$ 13,244$ 51,156$ 79% 29,471$ (16,227)$

Public Works 1,142,143$ 375,610$ 766,533$ 67% 450,437$ (74,827)$

Culture & Rec 192,675$ 114,588$ 78,087$ 41% 96,624$ 17,964$

Libraries 84,758$ 41,382$ 43,376$ 51% 49,225$ (7,843)$

Other Exp-General 47,412$ 30,126$ 17,286$ 36% 11,448$ 18,678$

TOTAL EXPENDITURES 5,573,122$ 2,710,469$ 2,862,654$ 51% 2,766,673$ (56,204)$

4.2.a

Packet Pg. 5

Att

ach

men

t: J

uly

202

1 Y

TD

Fin

ance

Up

dat

e (

3822

: F

inan

ce U

pd

ate)

BANK BALANCES FY 2021

JANUARY 2021 FEBRUARY 2021 MARCH 2021 APRIL 2021 MAY 2021 JUNE 2021 JULY 2021

ASSOCIATED BANK-CHECKING 5,396,328.76 4,717,858.81 5,688,920.80 5,289,933.33 3,536,239.86 3,615,380.44 2,895,905.31

STEARNS 2,000,510.55 2,001,272.87 2,002,177.55 2,003,000.36 3,503,923.02 3,302,284.81 6,788,545.29

BREMER - - - - - - 2,317,908.06

MEMBERS CO-OP 145,242.70 145,478.73 145,481.73 145,478.73 145,478.73 145,705.22 145,705.22

4M FUND AND 4M PLUS 15.20 15.20 15.20 15.20 15.20 15.20 15.20

ENDING BALANCE 7,542,097.21 6,864,625.61 7,836,595.28 7,438,427.62 7,185,656.81 7,063,385.67 12,148,079.08

Note: Cash balances fluctuate during the year and are usually at their highest levels in December and July when property tax payments

are received and balances generally decline in months between. Cash balances also fluctuate due to the timing of expenditures paid.

4.2.b

Packet Pg. 6

Att

ach

men

t: J

uly

202

1 B

ank

Bal

ance

s (

3822

: F

inan

ce U

pd

ate)


Staff Report



Subject: 2022-2031 Capital Improvement Plan (CIP) Discussion

We'll be discussing revisions made to the City's Draft 10-Year (2022-2031) CIP based on input

from the 5/18 Work Session.

Attachments:

CIP Revisions 8.17.2021

CIP Projects by Department 8.17.2021

4.3

Packet Pg. 7

4.3.a

Packet Pg. 8

Att

ach

men

t: C

IP R

evis

ion

s 8.

17.2

021

(38

23 :

202

2-20

31 C

apit

al Im

pro

vem

ent

Pla

n (

CIP

) D

iscu

ssio

n)

4.3.a

Packet Pg. 9

Att

ach

men

t: C

IP R

evis

ion

s 8.

17.2

021

(38

23 :

202

2-20

31 C

apit

al Im

pro

vem

ent

Pla

n (

CIP

) D

iscu

ssio

n)

4.3.b

Packet Pg. 10

Att

ach

men

t: C

IP P

roje

cts

by

Dep

artm

ent

8.17

.202

1 (

3823

: 2

022-

2031

Cap

ital

Imp

rove

men

t P

lan

(C

IP)

4.3.b

Packet Pg. 11

Att

ach

men

t: C

IP P

roje

cts

by

Dep

artm

ent

8.17

.202

1 (

3823

: 2

022-

2031

Cap

ital

Imp

rove

men

t P

lan

(C

IP)

4.3.b

Packet Pg. 12

Att

ach

men

t: C

IP P

roje

cts

by

Dep

artm

ent

8.17

.202

1 (

3823

: 2

022-

2031

Cap

ital

Imp

rove

men

t P

lan

(C

IP)

4.3.b

Packet Pg. 13

Att

ach

men

t: C

IP P

roje

cts

by

Dep

artm

ent

8.17

.202

1 (

3823

: 2

022-

2031

Cap

ital

Imp

rove

men

t P

lan

(C

IP)

4.3.b

Packet Pg. 14

Att

ach

men

t: C

IP P

roje

cts

by

Dep

artm

ent

8.17

.202

1 (

3823

: 2

022-

2031

Cap

ital

Imp

rove

men

t P

lan

(C

IP)


Staff Report



Subject: 2022 Budget Discussion

We will be having another 2022 Preliminary Budget discussion.

Attachments:

Preliminary 2022 Budget Proposal

Revenue Summary

Expenditure Summary

2022 General Fund Revenue Budget

2022 General Fund Expenditure Budget

2022 Proposed EDA Operating Budget

2022 Proposed Liquor Store Fund Budget

2022 Proposed Special Revenue_Debt Service Fund Budgets

Levy Comparison

EDA_HRA Preliminary Levy

Taxable Refunding Lease Land Release Map

4.4

Packet Pg. 15

PRELIMINARY BUDGET PROPOSAL

2022 BUDGET

TUESDAY, AUGUST 17TH

4.4.a

Packet Pg. 16

Att

ach

men

t: P

relim

inar

y 20

22 B

ud

get

Pro

po

sal

(382

4 :

2022

Bu

dg

et D

iscu

ssio

n)

For Tonight, We Intend To:• Remind you that we are working towards setting the Preliminary Levy for 2022. This sets the

ceiling for the Final Levy. (i.e. the final levy can come down but it cannot be increased)

• Provide more detail on the preliminary 2022 budget proposal for the City and the subsequent ESTIMATED City property tax impact

• Provide context on what went into the City’s budget development process

• Answer any questions you may have regarding the City’s proposed 2022 budget

4.4.a

Packet Pg. 17

Att

ach

men

t: P

relim

inar

y 20

22 B

ud

get

Pro

po

sal

(382

4 :

2022

Bu

dg

et D

iscu

ssio

n)

Factors Influencing the 2022 Budget• COVID-19 pandemic and ongoing impact on the community, residents and businesses

• Uncertain economic impact

• Increasing consumer price index (CPI)

• Uncertain future of governmental aid

• Increases in personnel costs

• Increases in costs related to worker’s compensation and property/casualty insurance

• 2022 Elections

• Debt payments

• Projected tax base growth ($30 mil. in new improvements)

4.4.a

Packet Pg. 18

Att

ach

men

t: P

relim

inar

y 20

22 B

ud

get

Pro

po

sal

(382

4 :

2022

Bu

dg

et D

iscu

ssio

n)

Financial/Budget Objectivesü Continue to pay down debt.

ü Continue to maintain adequate reserves.

ü Maintain fiscal responsibility so that the City can provide the highest level of service at the lowest possible cost to residents.

4.4.a

Packet Pg. 19

Att

ach

men

t: P

relim

inar

y 20

22 B

ud

get

Pro

po

sal

(382

4 :

2022

Bu

dg

et D

iscu

ssio

n)

What This Budget Proposal Does Include•Part-Time Fire Chief

•Police Officer (approved by Council on 7/27)

•Body Cameras

•2022 Elections (none in 2021)

•“Lights On” Budget

•Factored in anticipated CPI inflationary increases to services/goods (street maintenance, etc.)

•Conservative revenue projections

•Local Government Aid (LGA) at 2020 levels (increase should be treated as one-time revenue according to our one-time revenue policy)

•Review of Salary Splits according to anticipated, actual activity

4.4.a

Packet Pg. 20

Att

ach

men

t: P

relim

inar

y 20

22 B

ud

get

Pro

po

sal

(382

4 :

2022

Bu

dg

et D

iscu

ssio

n)

What This Budget Proposal Does Not Include

•Public Works Maintenance Position (mentioned in Strategic Staffing Plan)

•Capital Items (Snow Plow, Fire Truck, Grader, Roof, Etc.)

•Potential usage of ARPA funds to offset operating costs

•Possibility of advance purchasing 2022 budget items in 2021

4.4.a

Packet Pg. 21

Att

ach

men

t: P

relim

inar

y 20

22 B

ud

get

Pro

po

sal

(382

4 :

2022

Bu

dg

et D

iscu

ssio

n)

2022 Proposed City Budget & Levy• Proposed City Operating/Debt Service levy increase of 3.56%

• City tax rate projected to decrease from 45.07% to 44.39%

• City taxes on median value home ($240,000) would increase approximately $35 annually or less than $3 per month

• Had the same $240,000 median value home not increased in value from the $225,000 prior year median home value, City taxes on would actually decrease approximately $43 annually or more than $3 monthly

4.4.a

Packet Pg. 22

Att

ach

men

t: P

relim

inar

y 20

22 B

ud

get

Pro

po

sal

(382

4 :

2022

Bu

dg

et D

iscu

ssio

n)

City Tax Rate Trend

55.0752.98

49.4747.41

45.07 44.39

0.00

10.00

20.00

30.00

40.00

50.00

60.00

2017 2018 2019 2020 2021 2022Projected

North Branch City Tax Rate Trend

4.4.a

Packet Pg. 23

Att

ach

men

t: P

relim

inar

y 20

22 B

ud

get

Pro

po

sal

(382

4 :

2022

Bu

dg

et D

iscu

ssio

n)

City Tax Rate Comparison

0.00%

10.00%

20.00%

30.00%

40.00%

50.00%

60.00%

70.00%

80.00%

Cambridge Pine City Shafer Isanti Lindstrom North Branch2021

North Branch2022 Proposed

Wyoming Harris Forest Lake

2021 City Tax Rates

4.4.a

Packet Pg. 24

Att

ach

men

t: P

relim

inar

y 20

22 B

ud

get

Pro

po

sal

(382

4 :

2022

Bu

dg

et D

iscu

ssio

n)

City Impact on Property TaxesHow Property Taxes Work

Property Value * Tax Rate = Tax $$$

City's Portion of Property Tax Bill

Median Value Home ($240,000)

GF/Debt Levy $59

EDA/HRA Levy $5

Fire Hall Levy -$29

Annual Increase $35

4.4.a

Packet Pg. 25

Att

ach

men

t: P

relim

inar

y 20

22 B

ud

get

Pro

po

sal

(382

4 :

2022

Bu

dg

et D

iscu

ssio

n)

2022 Property Taxes• Reminder, City is less than 1/3 of total property

tax bill.

• County and School District make up remaining 2/3 of total property tax bill.

CITY, 32%

County, 40%

School District,

27%

Other, 1%

Where Does Each $1 of Your Property Taxes Go?

City County School District Other

4.4.a

Packet Pg. 26

Att

ach

men

t: P

relim

inar

y 20

22 B

ud

get

Pro

po

sal

(382

4 :

2022

Bu

dg

et D

iscu

ssio

n)

2022 Revenue – General Fund

Taxes, 69%

Grants/Aids, 20%

2022 GF Revenue Budget

Taxes Licenses/Permits Grants/Aids Other Gen Govt Charges Fines/Fees Interest/Reimbursements Transfers

4.4.a

Packet Pg. 27

Att

ach

men

t: P

relim

inar

y 20

22 B

ud

get

Pro

po

sal

(382

4 :

2022

Bu

dg

et D

iscu

ssio

n)

2022 General Fund Budget

Police, 38%Fire Dept, 8%

Public Works, 21%

2022 GF Expenditure Budget

Council City Administrator City Clerk Elections Financial Admin

City Attorney City Engineer Planning & Zoning Govt Bldgs/Plant Police

Fire Dept Bldg Inspection Civil Defense Animal Control Other Protect-St Lgts

Public Works Culture & Rec Libraries Other Exp-General

4.4.a

Packet Pg. 28

Att

ach

men

t: P

relim

inar

y 20

22 B

ud

get

Pro

po

sal

(382

4 :

2022

Bu

dg

et D

iscu

ssio

n)

Summaryü Levy increase of 3.56% results in approximately $35 more annually in City taxes for median

value home ($240,000)

ü Helps to ensure we’re able to offer the highest level of service at the lowest possible cost to residents

ü Staff is continuing to look for budgetary savings and efficiencies

4.4.a

Packet Pg. 29

Att

ach

men

t: P

relim

inar

y 20

22 B

ud

get

Pro

po

sal

(382

4 :

2022

Bu

dg

et D

iscu

ssio

n)

Questions?

Thank you!

4.4.a

Packet Pg. 30

Att

ach

men

t: P

relim

inar

y 20

22 B

ud

get

Pro

po

sal

(382

4 :

2022

Bu

dg

et D

iscu

ssio

n)

City of North Branch - Revenue Executive Summary

Revenues

2021 2022 $ %

General Fund Actual 2019 Actual 2020 Budget Budget Change Change Primary Impact(s) of Causing Change for 2022

Taxes 3,261,697 3,591,133 3,690,480 4,180,343 489,863 13.3% Change in tax revenues

Licenses/Permits 386,426 422,639 270,700 330,800 60,100 22.2% Continued growth

Grants/Aids 1,142,787 1,228,830 1,177,647 1,218,659 41,012 3.5% Police aid & school resource officer reimbursement

Other Gen Govt Charges 81,905 103,896 82,295 83,295 1,000 1.2% -

Fines/Fees 17,684 16,737 20,400 16,950 (3,450) -16.9% -

Interest/Reimbursements 271,228 121,928 91,473 79,473 (12,000) -13.1% -

Transfers 549,758 244,973 188,600 188,600 - 0.0% -

TOTAL GENERAL 5,711,485 5,730,136 5,521,595 6,098,120 576,525 10.4%

4.4.b

Packet Pg. 31

Att

ach

men

t: R

even

ue

Su

mm

ary

[Rev

isio

n 1

] (

3824

: 2

022

Bu

dg

et D

iscu

ssio

n)

City of North Branch - Department Expense Executive Summary

Expenses

2021 2022 $ %

Department Actual 2019 Actual 2020 Budget Budget Change Change Primary Drivers for Change in 2022

Police 1,938,423 1,924,690 2,009,578 2,326,982 317,404 15.8% New Police Officer and Body Cameras / WC & Property Casualty Insurance Increases

Public Works 1,326,468 1,059,542 1,135,471 1,284,340 148,869 13.1% Salary splits revised due to anticipated, actual activity / Inflationary Increases for Street Materials

Fire 407,224 977,884 485,923 483,227 (2,696) -0.6% -

Finance 316,135 308,479 324,449 340,216 15,767 4.9% -

Building Inspection 208,770 251,791 255,126 328,680 73,554 28.8% Salary splits revised due to anticipated, actual activity

Parks 183,052 181,278 192,675 290,055 97,380 50.5% Salary splits revised due to anticipated, actual activity

City Facilities 298,376 233,756 276,015 258,127 (17,888) -6.5% -

Planning & Zoning 159,207 168,023 209,895 180,724 (29,171) -13.9% Salary splits revised due to anticipated, actual activity

City Administrator 139,572 150,196 156,783 167,669 10,886 6.9% -

City Clerk 137,667 173,999 160,543 126,581 (33,962) -21.2% Salary splits revised due to anticipated, actual activity

Libraries 76,218 71,953 84,758 77,833 (6,925) -8.2% -

Street Lights 48,949 47,480 64,400 51,000 (13,400) -20.8% -

City Attorney 27,258 57,119 45,150 47,408 2,258 5.0% -

Other Exp-General 33,819 112,032 47,412 43,882 (3,530) -7.4% -

City Engineer 17,383 16,939 36,075 36,075 - 0.0% -

Council 25,263 25,737 35,379 35,296 (83) -0.2% -

Elections 0 14,372 0 11,500 11,500 100.0% No elections in 2021/Elections in 2022

Animal Control 4,150 4,200 4,425 4,425 - 0.0% -

Civil Defense 2,980 4,533 4,100 4,100 - 0.0% -

TOTAL 5,350,915 5,784,002 5,528,157 6,098,120 569,963 10.3%

4.4.c

Packet Pg. 32

Att

ach

men

t: E

xpen

dit

ure

Su

mm

ary

[Rev

isio

n 1

] (

3824

: 2

022

Bu

dg

et D

iscu

ssio

n)

General Ledger

Budget Analysis

User: JosephStarks

Printed: 8/10/2021 2:22:59 PM

Period 01 - 12

Fiscal Year 2021

Account Number Description 2019 Actual 2020 Actual 2021 Adopted 2022 Proposed

101 General Fund

101-00000-31010 Current Ad Valorem Taxes (3,268,005)$ (3,359,346)$ (3,640,480)$ (4,130,843)$

101-00000-31020 Delinquent Ad Valorem Taxes 52,261$ (105,334)$ -$ -$

101-00000-31030 Mkt Value -Ag-Mobile Hom (113)$ (66)$ (500)$ -$

101-00000-31050 Tax-Incrmnt /+Excess & Surplus (21,255)$ (82,688)$ (25,000)$ (25,000)$

101-00000-31800 Other Taxes/Solar Prod Tx (24,585)$ (22,219)$ (24,500)$ (24,500)$

101-00000-31900 Penalties and Interest DelTax -$ (21,480)$ -$ -$

101-00000-32100 Business Licenses/Permits (1,850)$ (573)$ (1,000)$ (500)$

101-00000-32110 Alcoholic Beverage License (20,300)$ (15,300)$ (15,000)$ (15,000)$

101-00000-32111 Beer Off/On Sale License (375)$ (2,500)$ (300)$ (2,500)$

101-00000-32112 Liquor Off/On Sale (2,660)$ (375)$ -$ (500)$

101-00000-32113 Sunday License (1,800)$ (1,600)$ (1,200)$ (1,500)$

101-00000-32114 Club License (500)$ (500)$ (500)$ (500)$

101-00000-32160 Professional and Transient (1,118)$ (1,196)$ -$ (1,000)$

101-00000-32180 Cigarette License (3,500)$ (2,563)$ (2,500)$ (2,500)$

101-00000-32181 Refuse License (Garbage) (1,086)$ (1,720)$ (1,000)$ (1,000)$

101-00000-32210 Building Permits (204,588)$ (219,898)$ (128,370)$ (178,800)$

101-00000-32211 Septic Permits and Opinion (7,535)$ (13,825)$ (8,000)$ (9,000)$

101-00000-32212 Plan Check Fee (89,769)$ (96,827)$ (62,100)$ (70,000)$

101-00000-32217 Mechanical Permits (17,968)$ (30,264)$ (15,000)$ (20,000)$

101-00000-32218 Plumbing Permits (13,040)$ (15,388)$ (12,500)$ (13,000)$

101-00000-32220 Grading Permit (500)$ (4,750)$ (500)$ (1,000)$

101-00000-32225 Conditional Use Permit (6,200)$ (600)$ (1,500)$ (1,000)$

101-00000-32230 Sewer & Water Permit -$ (60)$ -$ -$

101-00000-32235 Excavation Permit/License (7,105)$ (9,404)$ (8,000)$ (9,000)$

101-00000-32240 Animal Licenses (2,862)$ (2,648)$ (1,000)$ (2,000)$

101-00000-32260 Dance Permits (520)$ (400)$ (500)$ (500)$

101-00000-32270 Sign Permits (2,210)$ (1,760)$ (1,000)$ (1,000)$

101-00000-32275 Other Permits (940)$ (490)$ (300)$ (500)$

101-00000-33000 Intergovernmental Revenues (12,622)$ -$ -$ -$

101-00000-33100 Federal Grants & Aids -$ (522)$ -$ -$

101-00000-33401 Local Government Aid (681,388)$ (781,952)$ (775,824)$ (775,824)$

101-00000-33402 Mkt Value Credit (9,082)$ (8,994)$ (8,000)$ (9,000)$

101-00000-33418 Muni State Aid St Maintenance (200,642)$ (212,216)$ (206,000)$ (206,000)$

101-00000-33422 Other State Aid Grants (30,043)$ (11,032)$ (7,000)$ (10,000)$

101-00000-33424 Fire Aid (76,602)$ (94,792)$ (68,500)$ (68,500)$

101-00000-33425 Police Aid (100,755)$ (107,899)$ (100,500)$ (107,900)$

101-00000-33700 Youth Officer School Reimb. (31,653)$ (11,423)$ (28,814)$ (41,435)$

101-00000-34103 Zoning and Subdivision Fees (2,280)$ (1,900)$ (4,000)$ (2,000)$

101-00000-34104 Plat Fee (3,580)$ (5,520)$ (3,000)$ (4,000)$

101-00000-34107 Assessment Search Fees (306)$ (526)$ (500)$ (500)$

101-00000-34150 Fire Service Contract (48,526)$ (49,206)$ (55,000)$ (55,000)$

101-00000-34203 Accident Reports (48)$ -$ -$ -$

101-00000-34950 Other Revenues (3,762)$ (28,949)$ (2,000)$ (4,000)$

101-00000-34955 Street Lights (23,403)$ (17,795)$ (17,795)$ (17,795)$

101-00000-35100 Court Fines (16,789)$ (16,295)$ (18,000)$ (16,650)$

101-00000-35101 False Alarm Fees (895)$ (300)$ (900)$ (300)$

101-00000-35105 Animal Impound Fees -$ (142)$ (1,500)$ -$

101-00000-36100 Special Assessments (4,873)$ (4,873)$ (4,873)$ (4,873)$

101-00000-36205 Reimbursement-Police (18,340)$ (10,862)$ (13,000)$ (11,000)$

4.4.d

Packet Pg. 33

Att

ach

men

t: 2

022

Gen

eral

Fu

nd

Rev

enu

e B

ud

get

(38

24 :

202

2 B

ud

get

Dis

cuss

ion

)

General Ledger

Budget Analysis

User: JosephStarks

Printed: 8/10/2021 2:22:59 PM

Period 01 - 12

Fiscal Year 2021


101-00000-36206 Reimbursement-Pbl Wks (48,086)$ (36,146)$ (19,700)$ (30,000)$

101-00000-36208 Fire Department-Service Reimbs (285)$ -$ (500)$ -$

101-00000-36209 PD ADM Citations (40)$ (40)$ -$ -$

101-00000-36210 Interest Earnings (52,694)$ (7,512)$ (12,000)$ (10,000)$

101-00000-36214 Refunds & Reimbursments -$ (7,698)$ (10,000)$ (8,000)$

101-00000-36220 Other Rents and Royalties (14,500)$ (14,127)$ (15,600)$ (15,600)$

101-00000-36221 NSF Revenue Recovered 1,685$ -$ -$ -$

101-00000-36222 Insurance Reimbursment (126,595)$ (40,671)$ (15,800)$ -$

101-00000-36230 Contributions and Donations (7,500)$ -$ -$ -$

101-00000-39101 Sales of General Fixed Assets (2,959)$ (19,695)$ -$ -$

101-00000-39203 Transfer from Other Fund (40,799)$ (225,278)$ (188,600)$ (188,600)$

101-00000-39400 Capital Outlay (Lease) (506,000)$ -$ -$ -$

00000 Department (5,711,485)$ (5,730,136)$ (5,528,156)$ (6,098,120)$

101 General Fund 5,711,485$ 5,730,136$ 5,528,156$ 6,098,120$

Fund Balance Total -$ -$ -$ -$

Grand Total 5,711,485$ 5,730,136$ 5,528,156$ 6,098,120$

4.4.d

Packet Pg. 34

Att

ach

men

t: 2

022

Gen

eral

Fu

nd

Rev

enu

e B

ud

get

(38

24 :

202

2 B

ud

get

Dis

cuss

ion

)

General Ledger

Budget Analysis

User: JosephStarks

Printed: 8/10/2021 2:23:02 PM

Period 01 - 12

Fiscal Year 2021


101 General Fund

101-41110-50101 Employees Wages & Salaries 21,000$ 20,286$ 21,000$ 21,000$

101-41110-50121 PERA 338$ 464$ 787$ 787$

101-41110-50122 FICA and Medicare 1,607$ 1,552$ 1,607$ 1,607$

101-41110-50207 Computer 39$ -$ 2,150$ 2,150$

101-41110-50331 Travel Expenses -$ 2,100$ 5,350$ 5,350$

101-41110-50332 Conference & Training 1,316$ 411$ 2,500$ 2,500$

101-41110-50337 Travel Expenses 588$ -$ -$ -$

101-41110-50351 Legal Notices Publishing 149$ 629$ 1,600$ 1,600$

101-41110-50352 General Notices -$ 16$ -$ -$

101-41110-50360 Insurance 196$ 250$ 300$ 217$

101-41110-50433 Dues and Subscriptions 30$ 30$ 85$ 85$

41110 City Council 25,263$ 25,737$ 35,379$ 35,296$


101-41310-50121 PERA 7,087$ 7,529$ 8,823$ 8,276$


101-41310-50131 Employer Paid Health 13,945$ 15,977$ 14,786$ 15,668$

101-41310-50134 Employer Paid Life 159$ -$ -$ -$

101-41310-50151 Worker s Comp Insurance 566$ 642$ 654$ 876$

101-41310-50210 Operating Supplies 10$ -$ 180$ 180$

101-41310-50300 Professional Srvs -$ -$ 2,000$ 2,000$

101-41310-50320 Communications 528$ 247$ 700$ 700$

101-41310-50331 Travel Expenses 181$ -$ -$ -$

101-41310-50332 Conference & Training 1,272$ -$ 1,500$ 1,500$

101-41310-50334 Meeting Expense 49$ 79$ 150$ 150$

101-41310-50360 Insurance 912$ 1,080$ 1,053$ 956$


41310 City Administrator 139,572$ 150,196$ 156,783$ 167,669$


101-41400-50121 PERA 6,617$ 7,468$ 8,008$ 6,288$





101-41400-50210 Operating Supplies -$ 1,241$ -$ -$

101-41400-50300 Professional Srvs 12,335$ 35,063$ 16,000$ 17,200$

101-41400-50314 Medical Exams 62$ 733$ 200$ 200$

101-41400-50332 Conference & Training 561$ 46$ 700$ 700$

101-41400-50351 Legal Notices Publishing -$ 914$ 700$ 700$

101-41400-50352 General Notices and Pub Info 141$ -$ -$ -$

101-41400-50360 Insurance 896$ 1,072$ 1,035$ 978$


101-41400-50443 Recording Fees 1$ -$ -$ -$

41400 City Clerk 137,667$ 173,999$ 160,543$ 126,581$

101-41410-50103 Part-Time Employees -$ 11,905$ -$ 10,000$

101-41410-50210 Operating Supplies -$ 1,754$ -$ 1,000$

101-41410-50331 Travel Expenses -$ 713$ -$ 500$

4.4.e

Packet Pg. 35

Att

ach

men

t: 2

022

Gen

eral

Fu

nd

Exp

end

itu

re B

ud

get

(38

24 :

202

2 B

ud

get

Dis

cuss

ion

)

General Ledger

Budget Analysis

User: JosephStarks

Printed: 8/10/2021 2:23:02 PM

Period 01 - 12

Fiscal Year 2021


41410 Elections -$ 14,372$ -$ 11,500$


101-41500-50102 Overtime 2,470$ -$ -$ -$

101-41500-50121 PERA 12,293$ 14,264$ 15,982$ 16,954$




101-41500-50151 Worker s Comp Insurance 1,009$ 1,133$ 1,165$ 1,588$


101-41500-50301 Auditing and Acct g Services 19,389$ 21,165$ 27,377$ 22,446$

101-41500-50321 Telephone 528$ 336$ 625$ 625$

101-41500-50331 Travel Expenses 128$ -$ -$ -$


101-41500-50351 Legal Notices Publishing -$ 38$ -$ -$

101-41500-50360 Insurance 1,864$ 2,168$ 2,153$ 1,976$


101-41500-50435 Books and Pamphlets 199$ -$ -$ -$

41500 Finance 316,135$ 308,479$ 324,449$ 340,216$

101-41610-50304 Attorneys Fees 27,258$ 57,119$ 45,150$ 47,408$

41610 City Attorney 27,258$ 57,119$ 45,150$ 47,408$

101-41700-50303 Engineering Fees 17,383$ 16,939$ 36,075$ 36,075$

41700 City Engineer 17,383$ 16,939$ 36,075$ 36,075$


101-41910-50121 PERA 7,945$ 8,953$ 9,674$ 8,060$





101-41910-50201 Non-Capitalized Equipment 3,458$ -$ -$ -$

101-41910-50210 Operating Supplies 30$ 15$ 100$ 100$

101-41910-50300 Professional Srvs 1,307$ 806$ 21,000$ 20,000$

101-41910-50303 Engineering Fees 218$ 546$ 5,000$ 5,000$

101-41910-50304 Attorneys Fees 264$ -$ 2,000$ 2,000$

101-41910-50321 Telephone 1,462$ 1,555$ 2,200$ 2,200$

101-41910-50331 Travel Expenses 54$ -$ -$ -$

101-41910-50332 Conference & Training 309$ 133$ 4,000$ 4,000$

101-41910-50351 Legal Notices Publishing 916$ 648$ 1,600$ 1,600$


101-41910-50360 Insurance 1,176$ 1,409$ 1,358$ 1,280$

101-41910-50433 Dues and Subscriptions 50$ -$ -$ -$

41910 Planning & Zoning 159,207$ 168,023$ 209,895$ 180,724$


101-41940-50102 Overtime 2,759$ 619$ -$ -$

101-41940-50121 PERA 2,654$ 2,738$ 2,803$ 3,083$


4.4.e

Packet Pg. 36

Att

ach

men

t: 2

022

Gen

eral

Fu

nd

Exp

end

itu

re B

ud

get

(38

24 :

202

2 B

ud

get

Dis

cuss

ion

)

General Ledger

Budget Analysis

User: JosephStarks

Printed: 8/10/2021 2:23:02 PM

Period 01 - 12

Fiscal Year 2021





101-41940-50201 Non-Capitalized Equipment 10,765$ 634$ 22,500$ 14,500$

101-41940-50207 Computer 15,927$ 5,869$ 9,100$ 9,100$

101-41940-50210 Operating Supplies 6,781$ 19,948$ 12,250$ 20,250$

101-41940-50219 Copy Machine Lease 5,447$ 5,693$ 5,955$ 5,955$

101-41940-50243 Internet Lease 11,280$ 11,280$ 12,000$ 12,000$

101-41940-50244 Network Switches/Firewall 4,631$ 3,880$ -$ -$


101-41940-50321 Telephone 14,498$ 14,552$ 11,750$ 15,000$

101-41940-50322 Postage 3,893$ 4,578$ 4,350$ 5,000$

101-41940-50360 Insurance 8,396$ 8,831$ 9,697$ 8,653$

101-41940-50380 Utility Services 23,004$ 24,808$ 27,200$ 27,200$

101-41940-50387 Refuse 914$ 1,430$ 1,007$ 1,007$

101-41940-50401 Repairs/Maint Buildings 20,306$ 13,005$ 8,600$ 8,600$

101-41940-50404 Repairs/Maint Machinery/Equip 3,927$ 8,822$ 14,950$ 10,000$

101-41940-50430 Miscellaneous 158$ -$ -$ -$


101-41940-50525 Improvements - Buildings 87,667$ 5,888$ -$ -$

41940 City Facilities 298,376$ 233,756$ 276,015$ 258,127$

101-42110-50101 Employees Wages & Salaries 1,030,595$ 1,066,844$ 1,150,404$ 1,346,284$

101-42110-50102 Overtime 87,334$ 96,557$ 33,000$ 33,000$

101-42110-50104 Salaries - Holiday -$ -$ 63,765$ 63,765$

101-42110-50121 PERA 199,231$ 191,488$ 220,749$ 224,781$



101-42110-50134 Employer Paid Life 2,611$ -$ -$ -$


101-42110-50201 Non-Capitalized Equipment 12,131$ 5,584$ 4,184$ 10,000$

101-42110-50207 Computer 19,273$ 1,800$ 3,558$ 7,558$


101-42110-50212 Motor Fuels 23,516$ 22,337$ 28,400$ 28,400$


101-42110-50229 Vehical/Truck Lease 11,144$ 17,816$ 18,000$ 6,000$

101-42110-50236 License And Permits 55$ 54$ 125$ 125$

101-42110-50237 Uniforms 13,783$ 10,320$ 12,175$ 12,950$


101-42110-50304 Attorneys Fees -$ -$ 300$ 300$

101-42110-50314 Medical Exams 1,335$ 1,208$ 300$ 300$

101-42110-50321 Telephone 8,729$ 5,213$ 9,150$ 4,500$

101-42110-50331 Travel Expenses 4$ 6$ 75$ 75$

101-42110-50332 Conference & Training 12,372$ 9,978$ 12,470$ 12,560$

101-42110-50360 Insurance 23,597$ 30,268$ 27,255$ 45,764$


101-42110-50401 Repairs/Maint Buildings 650$ 1,711$ 500$ 500$


101-42110-50430 Miscellaneous 48$ 6$ 300$ 300$

101-42110-50433 Dues and Subscriptions 3,408$ 4,440$ 4,100$ 5,690$

4.4.e

Packet Pg. 37

Att

ach

men

t: 2

022

Gen

eral

Fu

nd

Exp

end

itu

re B

ud

get

(38

24 :

202

2 B

ud

get

Dis

cuss

ion

)

General Ledger

Budget Analysis

User: JosephStarks

Printed: 8/10/2021 2:23:02 PM

Period 01 - 12

Fiscal Year 2021


101-42110-50500 Capital Outlay -$ 963$ -$ -$

101-42110-50550 Motor Vehicles 93,017$ 39,812$ 47,000$ 47,500$

101-42110-50720 Transfers Out - PD -$ 469,729$ -$ -$

101-42110-50725 Chargebacks -$ (469,729)$ -$ -$

42110 Police 1,938,423$ 1,924,690$ 2,009,578$ 2,326,982$

101-42280-50103 Part-Time Employees 14,212$ 15,299$ 15,299$ 42,300$

101-42280-50111 Fire Call-Edu 37,904$ 51,800$ 48,000$ 48,000$



101-42280-50199 Training & Instruction Inside 1,500$ 1,480$ 3,500$ 4,000$

101-42280-50201 Non-Capitalized Equipment 13,797$ 28,795$ 18,290$ 30,000$

101-42280-50207 Computer 2,051$ 1,283$ 4,000$ 4,000$

101-42280-50210 Operating Supplies 4,261$ 683$ 7,000$ 2,000$

101-42280-50212 Motor Fuels 5,573$ 3,608$ 6,000$ 5,000$

101-42280-50219 Copy Machine Lease 1,016$ 942$ 1,375$ 1,375$

101-42280-50222 SCBA Maint 1,497$ 2,909$ 2,264$ 4,000$

101-42280-50237 Uniforms 1,938$ 1,145$ 2,500$ 3,500$

101-42280-50240 Small Tools and Minor Equip 458$ 108$ 1,600$ 11,000$

101-42280-50243 Internet Lease 1,020$ 1,020$ 1,200$ 1,200$

101-42280-50244 Network Switches/Firewall 926$ 792$ 927$ 927$


101-42280-50312 Pension-Fire Relief Assoc 76,602$ 80,372$ 73,500$ 73,500$

101-42280-50314 Medical Exams -$ 2,012$ 3,500$ 3,500$

101-42280-50320 Communications 3,736$ 2,423$ 24,000$ 24,000$

101-42280-50321 Telephone 4,064$ 4,263$ 5,000$ 5,000$

101-42280-50332 Conference & Training 4,821$ 3,541$ 5,500$ 6,500$

101-42280-50360 Insurance 6,264$ 8,043$ 7,235$ 8,628$


101-42280-50387 Refuse 508$ 522$ 866$ 866$




101-42280-50580 Other Equipment 50,528$ 506,000$ 6,000$ -$

101-42280-50600 Debt Srv Principal 45,021$ 141,588$ 70,836$ 45,386$

101-42280-50610 Interest 5,025$ 8,551$ 44,709$ 20,113$

42280 Fire 407,224$ 977,884$ 485,923$ 483,227$


101-42400-50121 PERA 10,461$ 11,354$ 13,286$ 17,558$




101-42400-50151 Worker s Comp Insurance 845$ 921$ 976$ 1,321$

101-42400-50210 Operating Supplies -$ 2,883$ 2,300$ 2,300$

101-42400-50212 Motor Fuels 1,122$ 1,163$ 2,000$ 2,000$

101-42400-50236 License And Permits 35$ -$ -$ -$

101-42400-50237 Uniforms -$ 446$ 300$ 300$

101-42400-50321 Telephone 1,099$ 671$ 2,200$ 2,200$


4.4.e

Packet Pg. 38

Att

ach

men

t: 2

022

Gen

eral

Fu

nd

Exp

end

itu

re B

ud

get

(38

24 :

202

2 B

ud

get

Dis

cuss

ion

)

General Ledger

Budget Analysis

User: JosephStarks

Printed: 8/10/2021 2:23:02 PM

Period 01 - 12

Fiscal Year 2021


101-42400-50360 Insurance 1,835$ 2,132$ 2,119$ 2,151$

101-42400-50404 Repairs/Maint Machinery/Equip 878$ 984$ 1,500$ 1,500$

101-42400-50435 Books and Pamphlets -$ 683$ 1,000$ 1,000$

101-42400-50550 Motor Vehicles -$ 32,624$ -$ -$

42400 Building Inspection 208,770$ 251,791$ 255,126$ 328,680$


101-42500-50404 Repairs/Maint Machinery/Equip 582$ 376$ 1,150$ 1,150$

42500 Civil Defense 2,980$ 4,533$ 4,100$ 4,100$

101-42700-50300 Professional Srvs -$ 350$ 225$ 225$

101-42700-50310 Consultant Services 4,150$ 3,850$ 4,200$ 4,200$

42700 Animal Control 4,150$ 4,200$ 4,425$ 4,425$

101-42800-50233 Traffic Signals 10,662$ 10,337$ 12,900$ 11,000$

101-42800-50262 Street Lights 38,287$ 37,143$ 51,500$ 40,000$

42800 Street Lights 48,949$ 47,480$ 64,400$ 51,000$


101-43000-50102 Overtime 31,392$ 25,371$ 22,000$ 22,000$

101-43000-50121 PERA 17,923$ 21,674$ 20,540$ 25,791$






101-43000-50212 Motor Fuels 40,623$ 13,303$ 38,200$ 36,000$

101-43000-50219 Copy Machine Lease 1,261$ 918$ 1,500$ 1,500$

101-43000-50224 Street Maint Materials 8,044$ 13,654$ 15,553$ 16,331$

101-43000-50226 Traffic Signs 5,914$ 8,131$ 6,400$ 8,000$

101-43000-50231 Gravel 110,000$ 112,000$ 116,480$ 122,304$

101-43000-50236 License And Permits 57$ 500$ 500$ 500$

101-43000-50237 Uniforms 4,587$ 7,628$ 3,950$ 4,950$

101-43000-50240 Small Tools and Minor Equip 3,500$ 1,301$ 3,000$ 3,000$

101-43000-50243 Internet Lease 1,020$ 1,020$ 1,200$ 1,200$

101-43000-50261 Salt - Sidewalks 5,381$ 3,938$ 3,400$ 4,000$

101-43000-50270 Salt And Sand 93,944$ 54,642$ 77,662$ 81,545$


101-43000-50303 Engineering Fees 247$ -$ -$ -$

101-43000-50307 Crack Sealing 46,650$ 48,191$ 64,002$ 67,202$

101-43000-50308 Dust Control 32,936$ 48,224$ 43,384$ 52,660$

101-43000-50314 Medical Exams 196$ -$ 310$ 310$

101-43000-50321 Telephone 5,846$ 4,064$ 7,000$ 7,000$

101-43000-50331 Travel Expenses 1,000$ -$ 60$ -$


101-43000-50351 Legal Notices -$ 588$ -$ -$

101-43000-50360 Insurance 11,861$ 14,177$ 13,699$ 16,592$


101-43000-50387 Refuse 2,173$ 3,462$ 2,667$ 3,700$

101-43000-50401 Repairs/Maint Buildings 6,346$ 889$ 6,000$ 6,000$

4.4.e

Packet Pg. 39

Att

ach

men

t: 2

022

Gen

eral

Fu

nd

Exp

end

itu

re B

ud

get

(38

24 :

202

2 B

ud

get

Dis

cuss

ion

)

General Ledger

Budget Analysis

User: JosephStarks

Printed: 8/10/2021 2:23:02 PM

Period 01 - 12

Fiscal Year 2021



101-43000-50406 Drug & Alcohol Testing 248$ 452$ 675$ 500$

101-43000-50415 Other Equipment Rentals 2,000$ 648$ 2,000$ 2,000$


101-43000-50482 Streets 35,500$ 39,387$ 42,328$ 44,445$

101-43000-50530 Improvements Other Than Bldgs 347,950$ 170,000$ 176,800$ 185,640$

101-43000-50540 Heavy Machinery -$ 20,328$ -$ -$

101-43000-50550 Motor Vehicles 116,795$ -$ 9,500$ 15,000$

43000 Public Works 1,326,468$ 1,059,542$ 1,135,471$ 1,284,340$


101-45000-50102 Overtime 7,548$ 5,999$ 2,000$ -$

101-45000-50103 Part-Time Employees 23,949$ 2,891$ 14,000$ -$

101-45000-50121 PERA 4,315$ 5,523$ 4,800$ 10,627$






101-45000-50212 Motor Fuels 1,901$ 4,186$ 3,800$ 3,800$

101-45000-50226 Traffic Signs -$ 252$ 950$ 950$

101-45000-50236 Licenses & Permits -$ 40$ -$ -$

101-45000-50237 Uniforms 939$ 645$ 850$ 850$

101-45000-50240 Small Tools -$ 800$ 1,260$ 1,260$

101-45000-50300 Professional Srvs 380$ -$ 2,245$ -$

101-45000-50321 Telephone 2,794$ 2,678$ 2,900$ 2,900$

101-45000-50332 Conferences & Training -$ 150$ 250$ 250$


101-45000-50360 Insurance 13,346$ 14,250$ 15,415$ 23,845$


101-45000-50400 Repairs & Maint Cont 9,561$ 13,580$ 12,500$ 12,500$

101-45000-50401 Repairs/Maint Buildings 606$ 5,788$ 2,500$ 2,500$


101-45000-50410 Rentals 8,089$ 7,556$ 8,500$ 8,500$

101-45000-50415 Other Equipment Rentals 2,000$ -$ -$ -$

45000 Parks 183,052$ 181,278$ 192,675$ 290,055$


101-45500-50102 Overtime 1,756$ 394$ -$ -$

101-45500-50121 PERA 1,689$ 1,742$ 1,878$ 1,799$




101-45500-50210 Operating Supplies -$ 75$ 950$ 950$



101-45500-50387 Refuse 731$ 1,004$ 793$ 793$


101-45500-50404 Repairs/Maint Machinery/Equip 75$ -$ 1,050$ 1,050$

45500 Library 76,218$ 71,953$ 84,758$ 77,833$

4.4.e

Packet Pg. 40

Att

ach

men

t: 2

022

Gen

eral

Fu

nd

Exp

end

itu

re B

ud

get

(38

24 :

202

2 B

ud

get

Dis

cuss

ion

)

General Ledger

Budget Analysis

User: JosephStarks

Printed: 8/10/2021 2:23:02 PM

Period 01 - 12

Fiscal Year 2021


101-49990-50131 Employer Paid Health -$ -$ 800$ -$

101-49990-50142 Unemployment Benefit Payments 1,199$ -$ 3,000$ -$


101-49990-50360 Insurance 2,188$ 2,060$ 2,412$ 2,228$

101-49990-50366 Insurance - Deductible 1,000$ 1,020$ 1,000$ 1,000$

101-49990-50368 Rental Bldg Expense 2,160$ 1,384$ 1,400$ 1,400$

101-49990-50430 Miscellaneous (88)$ 25,706$ -$ -$


101-49990-50455 PropTaxes/ Assessments 2,782$ 2,892$ 2,950$ 2,950$

101-49990-50499 Contingency 3,060$ -$ 20,000$ 20,000$

101-49990-50720 Operating Transfers -$ 66,496$ -$ -$

49990 Other General Expenditures 33,819$ 112,032$ 47,412$ 43,882$

101 General Fund 5,350,914$ 5,784,002$ 5,528,157$ 6,098,120$

Fund Balance Total -$ -$ -$ -$

Grand Total (5,350,914)$ (5,784,002)$ (5,528,157)$ (6,098,120)$

4.4.e

Packet Pg. 41

Att

ach

men

t: 2

022

Gen

eral

Fu

nd

Exp

end

itu

re B

ud

get

(38

24 :

202

2 B

ud

get

Dis

cuss

ion

)

General Ledger

Budget Analysis

User: JosephStarks

Printed: 8/13/2021 12:32:53 PM

Period 01 - 12

Fiscal Year 2021

Account Number Description 2019 Actual 2020 Actual 2021 Adopted 2022 Proposed201 EDA Operational Fund


201-46500-50121 PERA 4,396$ 3,102$ 5,244$ 5,516$




201-46500-50151 Worker s Comp Insurance 1,950$ 369$ 2,150$ 521$

201-46500-50210 Operating Supplies 265$ -$ 200$ 200$


201-46500-50301 Auditing and Acct g Services 603$ 479$ 520$ 520$


201-46500-50304 Attorneys Fees 6,763$ 9,192$ 1,800$ 1,800$

201-46500-50331 Travel Expenses 14$ 303$ -$ -$

201-46500-50332 Conference & Training 1,015$ 344$ 1,600$ 1,600$

201-46500-50334 Meeting Expense 173$ 32$ -$ -$

201-46500-50343 Marketing 402$ 3,111$ 4,000$ 4,000$

201-46500-50351 Legal Notices Publishing 830$ 303$ 120$ 120$

201-46500-50352 General Notices -$ 138$ -$ -$

201-46500-50360 Insurance 979$ 870$ 1,079$ 788$

201-46500-50430 Miscellaneous 2,383$ 25$ -$ -$

201-46500-50433 Dues and Subscriptions 1,220$ 979$ 1,650$ 1,650$

201-46500-50455 PropTaxes/ Assessments 30,371$ 5$ -$ -$

46500 Economic Development 156,879$ 130,244$ 129,386$ 133,847$

201 EDA Operational Fund

4.4.f

Packet Pg. 42

Att

ach

men

t: 2

022

Pro

po

sed

ED

A O

per

atin

g B

ud

get

(38

24 :

202

2 B

ud

get

Dis

cuss

ion

)

General Ledger

Budget Analysis

User: JosephStarks

Printed: 8/16/2021 2:34:18 PM

Period 01 - 12

Fiscal Year 2021

Account Number Description 2019 Actual 2020 Actual 2021 Adopted 2022 Proposed609 Municipal Liquor Fund

609-00000-36200 Miscellaneous Revenues (1,189)$ (4,026)$ (1,200)$ (1,200)$

609-00000-36202 Wine Club Revenue-East (1,368)$ (1,939)$ (1,000)$ (2,000)$

609-00000-36203 Pub Club Revenues-East (748)$ (2,431)$ (300)$ (2,000)$

609-00000-36210 Interest Earnings (344)$ (665)$ (200)$ (300)$

609-00000-36214 Refunds & Reimbursments (35)$ -$ -$ -$

609-00000-36221 NSF Revenue Recovered 85$ (34)$ (200)$ (200)$

609-00000-37810 N/A Sales Non-Taxable-EAST (49,746)$ (57,554)$ (51,818)$ (55,704)$

609-00000-37811 Liquor Sales -Off Sale-EAST (775,590)$ (956,891)$ (954,765)$ (1,026,372)$

609-00000-37812 Beer Sales -Off Sale-EAST (1,330,718)$ (1,546,396)$ (1,701,709)$ (1,829,337)$

609-00000-37813 Wine Sales -Off Sale-EAST (274,900)$ (314,892)$ (382,568)$ (411,261)$

609-00000-37814 N/A Sales - Taxable-EAST (56,266)$ (69,358)$ (74,970)$ (80,593)$

609-00000-37816 Bottle-Keg Deposit-EAST (205)$ 24$ -$ -$

609-00000-37840 Cash Over -Off Sale-EAST (587)$ (217)$ (500)$ (500)$

609-00000-38200 Misc Revenues -WEST 223$ 1,098$ -$ -$

609-00000-38202 Wine Club Revenue -WEST (649)$ (798)$ (500)$ (600)$

609-00000-38203 Pub Club Revenue- WEST (195)$ (290)$ (200)$ (250)$

609-00000-38210 N/A Sales Non-Tax - WEST (5,306)$ (6,283)$ (5,513)$ (5,926)$

609-00000-38211 Liquor Sales-Off Sale-WEST (340,630)$ (439,410)$ (383,670)$ (412,445)$

609-00000-38212 Beer Sales-Off Sale - WEST (453,497)$ (554,453)$ (431,078)$ (463,409)$

609-00000-38213 Wine Sales-Off Sale - WEST (158,831)$ (192,226)$ (214,988)$ (231,112)$

609-00000-38214 N/A Sales-Tax - WEST (11,545)$ (16,851)$ (11,025)$ (11,852)$

609-00000-38240 Cash Over-Off Sale - WEST (275)$ (214)$ (300)$ (200)$

Revenues (3,462,316)$ (4,163,806)$ (4,216,504)$ (4,535,261)$


609-48000-50102 Overtime 403$ 12$ 3,500$ 2,000$


609-48000-50121 PERA 12,495$ 12,764$ 11,948$ 13,041$




609-48000-50201 Non-Capitalized -$ -$ 500$ 500$

609-48000-50207 Computer 145$ 144$ 5,000$ 5,000$


609-48000-50211 License And Taxes 20$ 20$ -$ 20$


609-48000-50237 Uniforms 195$ 54$ 500$ 300$

609-48000-50243 Internet Lease 1,020$ 1,020$ 1,100$ 1,100$

609-48000-50244 Network Switches/Firewall 695$ 329$ -$ -$

609-48000-50250 N/A Sales 11,345$ 13,999$ 13,230$ 12,356$

609-48000-50251 Liquor For Resale 237,966$ 302,267$ 264,732$ 284,587$

609-48000-50252 Beer For Resale 354,991$ 395,672$ 331,930$ 363,776$

4.4.g

Packet Pg. 43

Att

ach

men

t: 2

022

Pro

po

sed

Liq

uo

r S

tore

Fu

nd

Bu

dg

et (

3824

: 2

022

Bu

dg

et D

iscu

ssio

n)

General Ledger

Budget Analysis

User: JosephStarks

Printed: 8/16/2021 2:34:18 PM

Period 01 - 12

Fiscal Year 2021

Account Number Description 2019 Actual 2020 Actual 2021 Adopted 2022 Proposed609-48000-50253 Wine For Resale 110,440$ 131,482$ 144,042$ 162,934$


609-48000-50301 Auditing and Acct g Services 735$ 228$ 250$ 250$

609-48000-50321 Telephone 1,704$ 1,624$ 2,000$ 2,000$

609-48000-50332 Conference & Training 38$ -$ 1,000$ 2,000$

609-48000-50340 Advertising 4,535$ 1,507$ 8,000$ 1,200$

609-48000-50351 Legal Notices Publishing -$ -$ 100$ 100$

609-48000-50352 General Notices and Pub Info -$ -$ 200$ 200$

609-48000-50360 Insurance 314$ -$ 380$ -$


609-48000-50401 Repairs/Maint Buildings 1,715$ 582$ 2,000$ 2,000$

609-48000-50404 Repairs/Maint Machinery/Equip 5,757$ 309$ 2,000$ 2,000$

609-48000-50412 Building Rentals 83,132$ 91,369$ 95,000$ 95,000$

609-48000-50425 Bank Charges -$ -$ 20,000$ 20,000$

609-48000-50430 Miscellaneous 600$ 9$ -$ -$

609-48000-50431 Cash Short 455$ 232$ 200$ 200$

609-48000-50433 Dues and Subscriptions 70$ 70$ 500$ -$

609-48000-50435 Books & Pamphlets -$ -$ 100$ -$

609-48000-50525 Improvements - Buildings -$ -$ 2,000$ 3,000$


609-49750-50102 Overtime 1,999$ 77$ 5,000$ 2,000$


609-49750-50121 PERA 42,357$ 22,360$ 21,769$ 26,027$





609-49750-50207 Computer 2,368$ 288$ 5,000$ 5,000$


609-49750-50211 License And Taxes 20$ 20$ -$ 20$


609-49750-50237 Uniforms 266$ 888$ 500$ 500$

609-49750-50238 Wine Club Supplies 15$ 27$ 100$ 100$

609-49750-50239 Pub Club Supplies -$ -$ -$ 100$

609-49750-50243 Internet Lease 1,020$ 1,020$ 1,200$ 1,200$

609-49750-50244 Network Switches/Firewall 1,003$ 792$ -$ -$

609-49750-50250 N/A Sales 75,343$ 90,333$ 101,430$ 94,726$

609-49750-50251 Liquor For Resale 533,294$ 660,182$ 658,788$ 708,197$

609-49750-50252 Beer For Resale 1,016,983$ 1,234,068$ 1,310,316$ 1,436,030$

609-49750-50253 Wine For Resale 191,327$ 227,467$ 256,320$ 289,939$


609-49750-50301 Auditing and Acct g Services 1,984$ 2,741$ 3,000$ 3,000$

609-49750-50321 Telephone 4,569$ 4,440$ 5,000$ 5,000$

4.4.g

Packet Pg. 44

Att

ach

men

t: 2

022

Pro

po

sed

Liq

uo

r S

tore

Fu

nd

Bu

dg

et (

3824

: 2

022

Bu

dg

et D

iscu

ssio

n)

General Ledger

Budget Analysis

User: JosephStarks

Printed: 8/16/2021 2:34:18 PM

Period 01 - 12

Fiscal Year 2021

Account Number Description 2019 Actual 2020 Actual 2021 Adopted 2022 Proposed609-49750-50331 Travel Expenses -$ -$ 100$ 100$


609-49750-50340 Advertising 7,603$ 10,576$ 8,000$ 10,000$

609-49750-50351 Legal Notices Publishing -$ -$ 100$ 100$

609-49750-50352 General Notices and Pub Info -$ 580$ 200$ 200$

609-49750-50360 Insurance 8,466$ 8,592$ 10,244$ 10,552$


609-49750-50387 Refuse 844$ 1,037$ 500$ 1,100$

609-49750-50401 Repairs/Maint Buildings 791$ 14,207$ 30,000$ 30,000$

609-49750-50404 Repairs/Maint Machinery/Equip 1,512$ -$ 5,000$ 7,000$

609-49750-50405 Depreciation 29,769$ 30,082$ -$ 30,000$

609-49750-50425 Bank Charges 52,736$ 65,239$ 60,000$ 60,000$

609-49750-50430 Miscellaneous (2,501)$ 30$ -$ -$

609-49750-50431 Cash Short 625$ 331$ 500$ 500$


609-49750-50435 Books and Pamphlets -$ -$ 100$ 100$

609-49750-50449 Wastewater Charge 19$ 9$ -$ -$

609-49750-50611 Bond Interest 367$ -$ -$ -$

609-49750-50620 Fiscal Agent s Fees 850$ -$ -$ -$

609-49750-50720 Operating Transfers 799$ 176,178$ 140,000$ 120,000$

Expenditures 3,462,316$ 4,153,505$ 4,181,542$ 4,517,649$

4.4.g

Packet Pg. 45

Att

ach

men

t: 2

022

Pro

po

sed

Liq

uo

r S

tore

Fu

nd

Bu

dg

et (

3824

: 2

022

Bu

dg

et D

iscu

ssio

n)

General Ledger

Budget Analysis

User: JosephStarks

Printed: 8/16/2021 7:38:05 PM

Period 01 - 12

Fiscal Year 2021

Account Number Description 2019 Actual 2020 Actual 2021 Adopted 2022 Proposed208 FD Equipment Donation Fund

208-00000-36210 Interest Earnings (891)$ (183)$ -$ -$

208-00000-36230 Contributions and Donations (43,130)$ (50,000)$ (36,600)$ (40,000)$

Revenues (44,021)$ (50,183)$ (36,600)$ (40,000)$

208-42280-50199 Training & Instruction Inside 1,750$ -$ -$ -$

208-42280-50201 Non-Capitalized Equipment -$ -$ -$ -$

208-42280-50210 Operating Supplies 3,588$ 2,284$ -$ 4,000$

208-42280-50237 Uniforms 333$ 9,019$ -$ 9,100$

208-42280-50240 Small Tools -$ 566$ -$ 1,000$

208-42280-50300 Professional Srvs 1,084$ -$ -$ -$

208-42280-50332 Conference & Training (1)$ -$ -$ -$

208-42280-50401 Repairs/Maint Buildings 4,008$ 7,260$ -$ 8,000$

208-42280-50404 Repairs/Maint Machinery/Equip 12,077$ 785$ 28,500$ 5,000$

208-42280-50720 Operating Transfers -$ 9,100$ 8,600$ 10,000$

Expenditures 22,839$ 29,013$ 37,100$ 37,100$

276 Cable Franchise Fee Fund

276-00000-34950 Other Revenues (51,186)$ (50,419)$ (51,000)$ (51,000)$


Revenues (51,973)$ (50,634)$ (51,032)$ (51,100)$

276-42900-50720 Operating Transfers 40,000$ 40,000$ 40,000$ 60,000$

Expenditures 40,000$ 40,000$ 40,000$ 60,000$

281 Ecumen TIF Fund



Revenues (124,717)$ (129,008)$ (120,022)$ (129,000)$

281-46500-50306 Administrative TIF Expense 12$ -$ -$ 2,000$

281-46500-50720 Operating Transfers 140,000$ 140,000$ 140,000$ 140,000$

Expenditures 140,012$ 140,000$ 140,000$ 140,000$

289 Fund

289-00000-31050 Tax Increment -$ (23,656)$ -$ (24,600)$

Revenues -$ (23,656)$ -$ (24,600)$

289-46500-50300 Professional Services -$ 250$ -$ -$

289-46500-50306 Administrative TIF Expense -$ -$ -$ 2,000$

Expenditures -$ 250$ -$ 2,000$

291 Fund

4.4.h

Packet Pg. 46

Att

ach

men

t: 2

022

Pro

po

sed

Sp

ecia

l Rev

enu

e_D

ebt

Ser

vice

Fu

nd

Bu

dg

ets

(38

24 :

202

2 B

ud

get

Dis

cuss

ion

)

General Ledger

Budget Analysis

User: JosephStarks

Printed: 8/16/2021 7:38:05 PM

Period 01 - 12

Fiscal Year 2021

Account Number Description 2019 Actual 2020 Actual 2021 Adopted 2022 Proposed291-00000-31050 Tax Increment -$ -$ -$ (29,000)$

Revenues -$ -$ -$ (29,000)$

291-46500-50300 Professional Services -$ 3,250$ -$ -$

291-46500-50306 Administrative TIF Expense -$ -$ -$ 2,000$

Expenditures -$ 3,250$ -$ 2,000$

315 2010B Debt Service Fund

315-00000-31010 Current Ad Valorem Taxes (143,000)$ (151,280)$ (156,851)$ -$

315-00000-36210 Interest Earnings (1,343)$ (325)$ (300)$ -$

Revenues (144,343)$ (151,605)$ (157,151)$ -$

315-47000-50601 Debt Srv Bond Principal 175,000$ 130,000$ 130,000$ 140,000$

315-47000-50611 Bond Interest 14,978$ 10,665$ 6,668$ 2,310$

315-47000-50620 Fiscal Agent s Fees 358$ 4,370$ 500$ 500$

Expenditures 190,336$ 145,035$ 137,168$ 142,810$

316 2013A Debt Service Fund

316-00000-33400 State Grants and Aids (71,020)$ (70,240)$ (69,330)$ (63,290)$


316-00000-36103 Pre-Paid Assessments -$ -$ -$ -$

316-00000-36210 Interest Earnings (10,443)$ (1,821)$ (1,650)$ (1,650)$


Revenues (764,152)$ (640,088)$ (566,362)$ (504,622)$


316-47000-50611 Bond Interest 31,191$ 22,188$ 17,358$ 9,378$

316-47000-50620 Fiscal Agent s Fees 858$ 500$ 900$ 500$

Expenditures 827,049$ 827,688$ 588,258$ 179,878$

322 2020A Refunding (2009A)

322-00000-31010 Current Ad Valorem Taxes (39,993)$ (49,040)$ (48,065)$ (48,120)$


322-00000-39310 Bond Proceeds -$ (7,038)$ -$ -$

Revenues (40,186)$ (56,120)$ (48,095)$ (48,150)$

322-47000-50325 Bond Issuance Costs -$ 7,000$ -$ -$


322-47000-50611 Bond Interest 18,655$ 17,380$ 16,030$ 5,828$

322-47000-50620 Fiscal Agent s Fees 2,183$ 1,300$ 2,000$ 2,000$

Expenditures 50,838$ 55,680$ 48,030$ 47,828$

323 2017C (2009D) TIF Debt Svc

4.4.h

Packet Pg. 47

Att

ach

men

t: 2

022

Pro

po

sed

Sp

ecia

l Rev

enu

e_D

ebt

Ser

vice

Fu

nd

Bu

dg

ets

(38

24 :

202

2 B

ud

get

Dis

cuss

ion

)

General Ledger

Budget Analysis

User: JosephStarks

Printed: 8/16/2021 7:38:05 PM

Period 01 - 12

Fiscal Year 2021

Account Number Description 2019 Actual 2020 Actual 2021 Adopted 2022 Proposed323-00000-31010 Current Ad Valorem Taxes (41,178)$ (53,435)$ (60,000)$ (90,000)$

323-00000-31020 Delinquent Ad Valorem Taxes -$ -$ -$ -$

323-00000-31050 Tax-Incrmnt /+Excess & Surplus (2,474)$ (2,266)$ -$ (19,000)$

323-00000-36210 Interest Earnings (22,760)$ (209)$ (205)$ (205)$

323-00000-36212 Investment Market Value Change -$ -$ -$ -$


Revenues (206,412)$ (473,580)$ (177,205)$ (249,205)$

323-47000-50300 Professional Services -$ -$ -$ -$

323-47000-50601 Debt Srv Bond Principal 3,070,000$ 115,000$ 125,000$ 130,000$

323-47000-50611 Bond Interest 179,651$ 110,850$ 166,923$ 103,869$


323-47000-50720 Transfers Out -$ 277,670$ -$ -$

Expenditures 3,253,558$ 504,830$ 295,923$ 235,369$

387 Taxable Ref. Lease Debt Svc

387-00000-31010 Current Ad Valorem Taxes (73,534)$ (13,460)$ -$ -$

387-00000-31080 EDA-HRA Taxes (295,299)$ (336,463)$ (359,312)$ (357,870)$

387-00000-36210 Interest Earnings (5,346)$ (977)$ (2,100)$ (1,000)$

387-00000-36212 Investment Market Value Change -$ -$ -$ -$

Revenues (374,179)$ (350,900)$ (361,412)$ (358,870)$

387-47000-50300 Professional Srvs -$ 6,600$ -$ -$


387-47000-50611 Bond Interest 113,661$ 112,172$ 107,594$ 100,754$


Expenditures 316,219$ 361,362$ 350,094$ 348,354$

393 2017B (2006B) TIF Debt Svc



393-00000-36210 Interest Earnings (4,742)$ (1,164)$ (410)$ (1,000)$

393-00000-39203 Transfer from Other Funds -$ -$ (96,175)$ (83,775)$

Revenues (231,178)$ (230,411)$ (301,286)$ (314,297)$


393-47000-50611 Bond Interest 37,275$ 32,550$ 27,675$ 22,650$

393-47000-50620 Fiscal Agent s Fees 657$ 835$ 1,000$ 1,000$

Expenditures 192,932$ 193,385$ 193,675$ 198,650$

394 2017B (2006C) Debt Service



4.4.h

Packet Pg. 48

Att

ach

men

t: 2

022

Pro

po

sed

Sp

ecia

l Rev

enu

e_D

ebt

Ser

vice

Fu

nd

Bu

dg

ets

(38

24 :

202

2 B

ud

get

Dis

cuss

ion

)

General Ledger

Budget Analysis

User: JosephStarks

Printed: 8/16/2021 7:38:05 PM

Period 01 - 12

Fiscal Year 2021


Revenues (11,693)$ (11,553)$ (10,904)$ (11,560)$


394-47000-50611 Bond Interest 1,200$ 900$ 600$ 225$

394-47000-50620 Fiscal Agent s Fees 10$ -$ 110$ -$

Expenditures 11,210$ 10,900$ 10,710$ 10,710$


397-00000-31010 Current Ad Valorem Taxes (5,202)$ (14,873)$ (12,959)$ -$




Revenues (142,620)$ (150,918)$ (151,965)$ (136,444)$


397-47000-50611 Bond Interest 30,150$ 24,300$ 21,375$ 21,375$

397-47000-50620 Fiscal Agent s Fees 857$ 885$ 1,000$ 1,000$

Expenditures 161,007$ 155,185$ 167,375$ 172,375$




398-00000-39203 Transfer from Other Fund -$ -$ (6,677)$ -$

398-00000-39310 Bond Proceeds -$ (19,962)$ -$ -$

Revenues (91,043)$ (109,351)$ (133,481)$ (126,904)$

398-47000-50325 Bond Issuance Costs -$ 19,860$ -$ -$


398-47000-50611 Bond Interest 46,470$ 42,163$ 37,881$ 16,743$

398-47000-50620 Fiscal Agent s Fees 833$ 2,800$ 1,000$ 1,000$

Expenditures 127,303$ 149,823$ 128,881$ 128,743$

401 State Aid Street Maint/Imp Fund

401-00000-33400 State Grants and Aids -$ (786,049)$ -$ -$

401-00000-33419 Muni State Aid St Construction (1,730,582)$ (1,504,540)$ (700,000)$ (735,000)$

401-00000-34950 Other Revenues (466,538)$ 0$ -$ -$

401-00000-36210 Interest Earnings (1,773)$ (733)$ -$ -$

Revenues (2,198,893)$ (2,291,322)$ (700,000)$ (735,000)$

401-43100-50300 Professional Services -$ 1,706,350$ 622,000$ 653,100$


Expenditures 64,276$ 1,843,050$ 700,000$ 735,000$

4.4.h

Packet Pg. 49

Att

ach

men

t: 2

022

Pro

po

sed

Sp

ecia

l Rev

enu

e_D

ebt

Ser

vice

Fu

nd

Bu

dg

ets

(38

24 :

202

2 B

ud

get

Dis

cuss

ion

)

General Ledger

Budget Analysis

User: JosephStarks

Printed: 8/16/2021 7:38:05 PM

Period 01 - 12

Fiscal Year 2021

Account Number Description 2019 Actual 2020 Actual 2021 Adopted 2022 Proposed458 Franchise Fee - Street Imp

458-00000-32245 Franchise Utility Fee-Rds (308,863)$ (308,184)$ (270,000)$ (305,000)$

458-00000-36210 Interest Earnings (912)$ (333)$ -$ (300)$

Revenues (309,775)$ (308,517)$ (270,000)$ (305,300)$

458-43000-50427 Reimbursement/Refund 21$ -$ -$ -$

458-43000-50535 Contractor Svcs 280,449$ 266,588$ 270,000$ 305,000$

Expenditures 280,470$ 266,588$ 270,000$ 305,000$

475 Community Center Fund


Revenues (1,976)$ (467)$ (500)$ (500)$

476 Industrial Park/ESSBY Fund

476-00000-31010 Current Ad Valorem Taxes (865,734)$ (990,821)$ (870,000)$ (730,000)$

476-00000-31020 Delinquent Ad Valorem Taxes 13,936$ (26,848)$ -$ -$

476-00000-36214 Refunds & Reimbursments (15,558)$ (12,555)$ (15,000)$ (15,000)$

476-00000-39103 Land Sales (68,326)$ -$ -$ -$

476-00000-39200 Proceeds from Sale of Land -$ (214,152)$ -$ -$

476-00000-39310 Bond Proceeds -$ (1,231,509)$ -$ -$

Revenues (935,682)$ (2,475,885)$ (885,000)$ (745,000)$

476-46500-50303 Engineering Fees 7,171$ -$ -$ -$

476-46500-50360 Insurance 1,164$ 1,128$ 1,500$ 1,280$

476-46500-50455 PropTaxes/ Assessments 465,837$ 512,076$ 465,000$ 505,000$

476-46500-50612 Other Long-Term Oblig Interest 14,238$ 3,188$ 180,000$ 225,000$

476-46500-50720 Operating Transfers -$ 277,670$ -$ -$

Expenditures 488,410$ 794,061$ 646,500$ 731,280$

486 Rec Center/Park Dedication

486-00000-36204 Park Dedication Fee (39,600)$ (48,600)$ (20,000)$ (40,000)$

486-00000-36210 Interest Earnings (1,257)$ (207)$ -$ -$

486-00000-36230 Contributions and Donations (513)$ -$ -$ -$

Revenues (41,370)$ (48,807)$ (20,000)$ (40,000)$

486-46500-50506 Park Improvements 1,091$ 80,712$ -$ -$

Expenditures 1,091$ 80,712$ -$ -$

4.4.h

Packet Pg. 50

Att

ach

men

t: 2

022

Pro

po

sed

Sp

ecia

l Rev

enu

e_D

ebt

Ser

vice

Fu

nd

Bu

dg

ets

(38

24 :

202

2 B

ud

get

Dis

cuss

ion

)

2021 2022

Adopted Proposed

Operating Budget Levies 3,724,480 4,255,843

Debt Service Levies

2010B Fire Hall(+ 1998 Bld Bond) 156,851 -

Bridge Project 45,873 48,120

2009D GO TIF Bond 85,000 90,000

Assessment Debt 510,000 240,000

City Debt Repay-Capital Project Funds(ESSBY/Bridge Projects) 240,000 265,000

ESSBY Cnty Debt (7/2016) 180,000 225,000

4,947,604 5,123,963

3.56% Operating Budget/Debt Service Levy % Change

EDA/HRA Levy

*Debt service obligations for Taxable Refunding Lease Bonds 359,312 357,870

-0.40% EDA/HRA Levy % Change

3.30% Total City Levies % Change

4.4.i

Packet Pg. 51

Att

ach

men

t: L

evy

Co

mp

aris

on

[R

evis

ion

2]

(38

24 :

202

2 B

ud

get

Dis

cuss

ion

)


Staff Report

Prepared By: Carla Vita, Community Development Director Joseph Starks, Finance Director


Subject: A Resolution Adopting the Preliminary 2022 EDA and HRA Property Tax Levy

Background Information: Yearly the EDA must pass a resolution for a levy. The levy covers the yearly obligation for the Taxable Refunding Lease Revenue Bonds on the property within the Interstate Industrial Park owned by the EDA. The EDA must act by the end of September 2021 with the preliminary levy. Staff is bringing this forward to ensure compliance to the Bond requirements. Requested EDA Action: Finance Director Starks is requesting that the EDA pass the resolution in order to set the preliminary levy for the Taxable Refunding Lease Revenue Bonds, Series 2017. Voting Requirements:

>Simple Majority

4.4.j

Packet Pg. 52

Att

ach

men

t: E

DA

_HR

A P

relim

inar

y L

evy

(38

24 :

202

2 B

ud

get

Dis

cuss

ion

)

STATE OF MINNESOTA COUNTY OF CHISAGO CITY OF NORTH BRANCH ECONOMIC DEVELOPMENT AUTHORITY

EDA RESOLUTION NO. 002-21-EDA A RESOLUTION ADOPTING THE PRELIMINARY 2022 EDA AND HRA PROPERTY TAX LEVY BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE NORTH BRANCH ECONOMIC DEVELOPMENT AUTHORITY AS FOLLOWS:

1. The North Branch Economic Development Authority (the Authority), a public body corporate and a political subdivision organized under Minnesota Statutes, Sections 469.001 to 469.047 and 469.090 to 469.1082, pursuant to the authority granted in Minnesota Statutes, Section 469.033, Subdivision 6, hereby levies a special benefit tax in the amount of $180,742.66 (the Tax) for the HRA Levy and $177,127.81 (the Tax) for

resolution of the City of North Branch (the City).

2. The levy does not exceed 0.0185 percent for the HRA Levy and 0.01813 percent for the EDA Levy of taxable market value in the City.

3. The levy, when received by the Authority, shall be expended only for the purposes of paying the debt of the Taxable Refunding Lease Revenue Bonds, Series 2017.

4. After affirmation and approval by the City Council, the City Administrator is hereby directed to transmit a copy of the Resolutions to the Chisago County Auditor.

RESULT: ADOPTED [UNANIMOUS] MOVER: Bob Streater, Commissioner SECONDER: Kathy Blomquist, Councilmember AYES: Moeller, Blomquist, Larson, Streater, Swenson ABSENT: Dennis Johnson, Chuck Sinn Passed and adopted this 3rd day of August 2021

CITY OF NORTH BRANCH ECONOMIC DEVELOPMENT AUTHORITY BY: ____________________________ Lorraine Moeller, Chairman

4.4.j

Packet Pg. 53

Att

ach

men

t: E

DA

_HR

A P

relim

inar

y L

evy

(38

24 :

202

2 B

ud

get

Dis

cuss

ion

)

ATTEST:____________________________ Carla Vita, Community Development Director

4.4.j

Packet Pg. 54

Att

ach

men

t: E

DA

_HR

A P

relim

inar

y L

evy

(38

24 :

202

2 B

ud

get

Dis

cuss

ion

)

EXHIBIT BLand to be Released

Fletch

er Av

e

IScale: 1":700'

Outlot F62.09 ac

Inters

tate 3

51

2

3

4

5

6

Outlot A10.6 ac

Outlot A45.71 ac

2.74 ac

2.1 ac2.75 ac

CSAH 3

0/Fore

st Blvd

400th St

410th St

Exhibit B

7

89

5 ac

5 ac

4.98 ac

Site PID Acres Lot Block Subdivision1 11.01072.13 62.09 Outlot F ESSBY BUSINESS PARK2 11.01072.25 10.6 Outlot A ESSBY BUSINESS PARK 3RD ADDITION3 11.01072.33 45.71 Outlot A ESSBY BUSINESS PARK 4TH ADDITION4 11.01072.28 5 1 2 ESSBY BUSINESS PARK 4TH ADDITION5 11.01072.29 5 2 2 ESSBY BUSINESS PARK 4TH ADDITION6 11.01072.30 4.98 3 2 ESSBY BUSINESS PARK 4TH ADDITION7 11.01072.05 2.74 2 1 ESSBY BUSINESS PARK8 11.01072.06 2.09 3 1 ESSBY BUSINESS PARK9 11.01072.07 2.75 4 1 ESSBY BUSINESS PARK

Land to be Released142.28 ac

Map Date: 2021.AUG-17

4.4.k

Packet Pg. 55

Att

ach

men

t: T

axab

le R

efu

nd

ing

Lea

se L

and

Rel

ease

Map

(38

24 :

202

2 B

ud

get

Dis

cuss

ion

)

Agenda - Tuesday, August 17, 2021

Documents

Transcript of Agenda - Tuesday, August 17, 2021