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City Council Agenda Packet 08-29-2005 Special . . ';e AGENDA SPECIAL MEETING - MONTICELLO CITY COUNCIL BUDGET WORKSHOP Monday August 29, 2005 6 p.m. I REMINDER: Closed meeting of the Council is scheduled for 5 p.m. Mayor: Clint Herbst Council Members: Wayue Mayer. Tom Perrault, Glen Posusta and Brian Stumpf I. Call to Order 2. Discussion of proposed preliminary 2006 budget and tax levy. , .). Adjourn Special Council Meeting - 8/29/05 . 2. Review ofureJiminarv 2006 budl!:et and tax levv. (RW) A. REFERENCE AND BACKGROUND: Enclosed you will find summary worksheets outlining a proposed 2006 city budget and resulting tax levy. For this workshop. there is really one set of documents for our first discussion but I have provided three alternatives relating to the total tax levy that the Council may want discuss. The main differences between the threc would currently only affect the capital outlay fund. where the primary differences will be noted. The main difference in the levy proposed under the three alternatives has to do with how much. if anything. of the market value homestead credit aid that we will he losing does the Council want to replace with a future levy. The an10unts varied between $276.882. the amount of state aid we lost this year and are projected to lose next year up to $553)64. the amount of both years state aid losses. The budget as presented basically includes all of the individual department budget requests including some capital expenditures that are outlined in more detail in the summary. Some of the capital expenditures may be items that were deleted last year or only partially funded the previous years. i.e.. a portion of a Public Works building expansion project or balance of funding for large truck purchases. I will attempt to summarize some of the changes in the budget from 2005 to 2006 and explain some of the rationale for the proposed budget categories. With the City experiencing rapid growth pressures on the development side. increases in the amount of dollars we need to provide for the services being rendered wi II result in a higher dollar amount in the upcoming budget years. As you will note in an exhibit regarding estimated market value increases. even an increase in our actual amount of money to be collected through a levy does not necessarily translate into increased taxes for a typical property owner. This is an important part of the final tax levy. what etTect it has on the average taxpayer. not on the actual dollar amount being proposed. The proposed budget presented for your review would result in a tax levy of $7.269.282 under Alternative # I. $7.546.164 under Alternative #2 or a tax levy $7.311.210 under Alternative #3. Under Option #2. the larger tax levy amount. it is my estimation that the typical property tax statement for the City portion of the taxes would still be slightly less than they were in 2005 because of our market value growth. The Department of Revenue has established an inflation factor that they use in calculating the amount of levy increase a city can have without having the need for a Truth in Taxation public hearing on the tax levy adoption. The increase allowed is slightly over 5%. which is what I tied the Alternative #3 to match. This 5% increase relates to an additional dollar amount of$353.000 over our levy from last year. Unfortunately for Monticello this doesn't give us a lot of room for grov,'lh in that the State of Minnesota is actually eliminating $276. 882 that they were to pay us this year that they have used to balance their budget at our expense. This is the same amount that we will be shorted in the year 2006 and it will be taken right otTthe top of the tax levy you adopt. In other words. if you adopt a levy of$7.500.000. you will actually only receive $7.225.000 in spendable dollars. If the Council does not re-levy for these two statc aid payment losses. we will be short $550.000 at the end of next year. . . . . . Special Council Meeting - 8/29/05 In reviewing the fund balances of some of our debt funds that have been paid off there appears to be an opportunity for some of these surplus funds to be transferred from one bond debt to another, thus eliminating the need for some of the scheduled tax levy next year. Some of the surplus funds would be transferred to other debt issues that have negative cash balances, but there would still be an opportunity to reduce proposed tax levies by over $605,000 compared to the normal scheduled levies for next year. All of the three options proposed for tax levies assume that the Council would be acceptable to transferring these surplus funds to various debt accounts and reducing the scheduled levy from $1,113,000 to $508,000 for this one year. The bond funds would again be analyzed next year to see if additional reductions in future levies could be warranted, but I believe this will take care of most of the surplus funds from paid off bond issues. BUDGET HIGHLIGHTS: General Fund: Council _ includes $10,000 for long range planning studies or comprehensive salary studies. Elections _ includes an additional $5,000 for potential equipment purchases to cover the cost of new election equipment to meet ADA requirements. Also includes $3,000 for establishment of an election coordinator position to handle election responsibilities. Legal- Budget includes $57,250 for publications, of which approximately $35,000 is allocated for publication of minutes. This amount could be substantially reduced if Council was interested in publishing a summary of the minutes rather than the full text. police _ No increase in contract hours proposed above the 48 hours a day, but the rate has increased to $50/hour (4.7% increase). Building Inspection _ includes extra funding for third building inspector position along with related benefits. Senior citizens _ Budget includes an additional $12,000 annually for Director's position contribution. Engineering Department _ Department budget includes not only funding for the new engineering position but also includes funding for an engineering tech ($42,000 plus benefits) along with the potential for an added secretarial position ($27,000 plus benefits). 2 ~ Special Council Meeting - 8/29/05 . Planning and Zoning _ Budget increased $70,000 due to a reallocation of where legal fees are assigned. Previously included in legal department, now allocated to planning when appropriate. Data Processing _ Budget reduced by $35,000 for elimination of an MIS position that had been included in previous years budget. Deleted for now. Civil Defense - $2500 included for a color printer (should be reimbursed by civil defeuse funding from the state). Deputy Registrar - $2,000 included in budget for installation of an air exchanger at present building site. Fire Department - Most of the $40,000 budgeted increase relatcs to fire relief pension paymcnts which is offset by additional state revenue for this purpose. Although budgeted expenditures are not drastically different from last year, revenuc from outside contracts (Monticello Township), are reduced by $50,000 due to elimination of joint powers board. . Transit Funding (Bus Program) - Although this program will be turncd over to the Rivcr Riders next year, $22,000 is still included in this budget to cover potential cost related to close out of current contracts with the state and funding assistance to River Rider for thc initial program. Community Center _ Community Center budget is fairly comparable to previous years total with total revenue projected at $2,076,995. The basic budget revcnue sources for the Community Center are as follows: Property taxes for operations - $262,845 - Down from $359,735 in 2005. Property taxes for debt payment - $669,950 Transfer from liquor store - $250,000 Operational revenue - $894,200 Debt Service Fund _ As noted earlier, levy requirements were scheduled to be $1,113,933, are proposed to be reduced by $605,693 to $508,240 after the usc of surplus funds. . Salary and Benefits - For budgeting purposes, a 3% adjustment was used in calculating the budget to provide cost of living adjustments and to provide for increases as warranted. In regards to health insurance prcmiums, we are currently in the process of obtaining additional quotes from various insurance companies to see if there is any merit in considering changes but it is likely that our currcnt carrier, Principal Financial Group will proposc an increase of around 15%. The original estimate from Principal Mutual had proposed an increase that would have been over 30%, but in working with our insurance agent to obtain more favorable o ~ . Special Council Meeting - 8/29/05 insurance quotes, our present carrier has reevaluated their proposed increases and it appears that we will see this rate increase cut in half. In regards to salary schedule modifications, revenue funding has not been included in this budget proposal to account for possible changes to our salary schedule after a market study is completed. I have included a number in the general fund budget as a potential expenditure totaling $250,000 just to make the Council aware ofpotential impact if all salaries were adjusted by 10%. As I noted, the proposed tax levy did not include funding for this amount, and any changes to our salary schedules as a result of a market study would either have to come from general fund reserves or would have to added to next years tax levy. With our general fund balance being in excess of $5,000,000, the assumption was that if a market study indicated adjustments should be made to our salary schedules for all or some positions, reserve funding could be used for the first year to accomplish this. Some additional notes regarding this budget include: . Our annual fire truck reserve fund which had typically been $35,000 per year is proposed to be increase to $100,000 to cover new truck purchases in the future and to account for the fact that one-third of these items are no longer paid for by our township joint tire agreement. These items have been budgeted out of the capital outlay revolving fund. The third installment of $75,000 for the City's commitment to the ice arena contribution is included in the general fund budget. An amount of$250,000 is indicated in the Water Access Fund to cover the cost of sandblasting and repainting the Monti Hill water tower. Regarding sanitary sewer, water, and storm sewer access trunk funds, the majority of the expenditures proposed in these budgets for next year relate to transfers that will need to occur from our trunk funds to the debt service fund to cover the new $25,000,000 bond issue we recently issued for various projects. From the Sewer Access Fund, $72.1,000 is scheduled to cover bond debt, from the Storm Sewer Access Fund $270,000 will need to be transferred and from the Water Access Fund. $317,000 is scheduled. These amounts are in addition to the $500,000 that we had been tra;;Sternng annually from the Sewer Access Fund to cover a portion of the wastewater treatment plant debt. . Included with the budget worksheets is a summary of capital outlay type purchases that are being proposed from various departments including, building improvements, along with various pieces of equipment. These types of expenditures may be items the Council would like to discuss with various department heads in more detail. In many cases, some of these items can be targeted for reductions or climinations if it is deemed necessary to reduce our overall budget expenditures. On the other hand, elimination of various items that will eventually need to be replaced may not be beneficial if the City experiences higher than usual 4 . . . Spccial Council Meeting - 8/29/05 maintenance cost to kecp items in workable condition. Department heads have tricd to put together a capital expenditure budget for five year increments including a replacement schedule for most of our equipment. Most of these budgeted items proposed for next year are reflected in our capital improvement program from prior Council adoption. The City Council must adopt a preliminary budget and tax levy by September 15th so that it can be forwarded to the County Auditor for certification. The preliminary tax levy is an amount that cannot bc exceeded in the future, but can always be lowered. If the total proposed levy adopted exceeds $7,311,210, the City will have to hold a Truth in Taxation public hearing sometime in early December. I would suggest that the Council consider a date in December in case one is necessary, prior to the first meeting of the Council Deccmber 12'10. In the past the Council has held the Truth in Taxation hearing on a Wednesday evening at 5 p.m. in order to be ablc to adopt the final levy at its regular Council meeting the following Monday. If that is the case this year, the date would bc December]'h at 5 p.m. and this information needs to bc forwarded on to the County with our preliminary tax levy. B. ALTERNATIVE ACTIONS: l. Council could revicw the preliminary budget information and schedule additional workshops prior to September 15th 2. Council could review the preliminary budgct and adopt a maximum levy and set a date for a Truth in Taxation hearing, if necessary, with a continuation date for the hearing if necessary. The Council is not under any levy limits for 2005 and can set a preliminary maximum levy at any amount they choose. C. SUPPORTING DATA: Budget workshop documents. 5 . CITY OF MONTICELLO 2006 . PROPOSED BUDGET SUMMARY . . . . TAX LEVY SUMMARY 2006 Budget All Funds #1 Reduced Debt Levy for one year due to reserves Add back lost MVHC Aid $276,882 (yr 2005) Parks General Librar Trans ortation Shade Tree OM HRA Debt Service Ca itallm . Revolvin Communit Center Street Reconstruction $785,015 $3,653,974 $36,970 $59,170 $59,605 $4,800 $21,990 $784,156 $45,000 $1,007,235 $500,000 $800,275 $4,124,430 $36,700 $21,550 $29,890 $15,575 $22,945 $508,240 $276,882 $932,795 $500,000 Net Certified Levy Decrease/l ncrease Maximum Lev Allowed $0 N/A 4.48% $311,367 Payable 1998 Tax Capacity Rate Payable 1999 Tax Capacity Rate Payable 2000 Tax Capacity Rate Payable 2001 Tax Capacity Rate Payable 2002 Tax Capacity Rate Payable 2003 Tax Capacity Rate Payable 2004 Tax Capacity Rate Payable 2005 Tax Capacity Rate Est. Payable 2006 Tax Capacity Rate 27.001 35186 36.272 37146 67.645 65.558 62.452 58.760 56.840 '97/Pa able 1998 $14,413,597 27.001 $3,883,013 '98/Pa able 1999 $13,123,681 35.186 $4,617,725 99/Pa able 2000 $13,066,057 36272 $4,739,325 2000/Pa able 2001 $13,641,431 37146 $5,067,342 2001/Pa able 2002 $9,606,212 67.645 $6,498,079 2002/Pa able 2003 $10,344,950 65.558 $6}82,018 2003/Pa able 2004 $11,141,052 62.452 $6,957,915 2004/Pa able 2005 $11,840,000 58.76 $6,957,915 Est. Pa able 2006 $12,787,000 56.84 $7,269,282 COMMENTS: 'Community Center budget levy includes $669,950 for debt service and $262,845 for operations Maximum levy without a public hearing being required = $7,311,210 2006 Budget.xls:Tax Levy Sum:8/24/2005 Page 1 - . . . TAX LEVY SUMMARY 2006 Budget All Funds #2 _ Reduced debt levy for one year Add back lost MVHC for 2005 and 2006 $553,764 Parks General Library Transportation Shade Tree OAA HRA Debt Service Capital Imp. Revolvin Communi Center Street Reconstruction $785,015 $3,653,974 $36,970 $59,170 $59,605 $4,800 $21,990 $784,156 $45,000 $1,007,235 $500,000 Net Certified Levy Decrease/Increase Maximum Levy Allowed $0 N/A Payable 1998 Tax Capacity Rate Payable 1999 Tax Capacity Rate Payable 2000 Tax Capacity Rate Payable 2001 Tax Capacity Rate Payable 2002 Tax Capacity Rate Payable 2003 Tax Capacity Rate Payable 2004 Tax Capacity Rate Payable 2005 Tax Capacity Rate Est. Payable 2006 Tax Capacity Rate '97/Payable 1998 '98/Payable 1999 99/Pa able 2000 2000/Pa able 2001 2001 /Payable 2002 2002/Payable 2003 2003/Payable 2004 2004/Payable 2005 Est. 2005/Payable 2006 $14,413,597 $13,123,681 $13,066,057 $13,641.431 $9,606,212 $10,344,950 $11,141,052 $11,840,000 $12,787,000 27001 35.186 36.272 37.146 67.645 65.558 62.452 58.76 59.01 COMMENTS: 'Community Center budget levy includes $669,950 for debt service and $262,845 for operations Maximum levy without a public hearing being required = $7,311,210 2006 BUDGETXLS: TAX LEVY SUM #2:8/24/2005 $800,275 $4,124,430 $36,700 $21,550 $29,890 $15,575 $22,945 $508,240 $553,764 $932,795 $500,000 8.45% 27001 35.186 36.272 37.146 67.645 65.558 62.452 58.760 59.010 $3,883,013 $4,617,725 $4,739,325 $5,067,342 $6,498,079 $6,782,018 $6,957,915 $6,957,915 $7,546,164 $588,249 Page 2 . . . TAX LEVY SUMMARY 2006 Budget All Funds #3 Reduced debt levy for one year Add back lost MVHC for 2005 and part of 2006 to reach maximum levy without a required hearing $318,810 Parks General Libra Trans ortation Shade Tree OAA HRA Debt Service Ca ita I Imp. Revolvin Communit Center Street Reconstruction $785,015 $3,653,974 $36,970 $59,170 $59,605 $4,800 $21,990 $784,156 $45,000 $1,007,235 $500,000 ''I!:!''','!:!, ,'$,j;;9',"'!"~~l!i Net Certified Levy Decrease/Increase Maximum Lev Allowed $0 NfA Payable 1998 Tax Capacity Rate Payable 1999 Tax Capacity Rate Payable 2000 Tax Capacity Rate Payable 2001 Tax Capacity Rate Payable 2002 Tax Capacity Rate Payable 2003 Tax Capacity Rate Payable 2004 Tax Capacity Rate Payable 2005 Tax Capacity Rate Est. Payable 2006 Tax Capacity Rate $800,275 $4,124,430 $36,700 $21,550 $29,890 $15,575 $22,945 $508,240 $318,810 $932,795 $500,000 5.07% 27001 35186 36272 37146 67645 65558 62452 58.760 57,170 '97fPa able 1998 $14,413,597 27.001 $3,883,013 '98fPa able 1999 $13,123,681 35186 $4,617,725 99fPa able 2000 $13,066,057 36272 $4,739,325 2000fPa able 2001 $13,641,431 37.146 $5,067,342 2001/Pa able 2002 $9,606,212 67,645 $6,498,079 2002fPa able 2003 $10,344,950 65558 $6,782,018 2003fPa able 2004 $11,141,052 62452 $6,957,915 2004/Pa able 2005 $11,840,000 5876 $6,957,915 Est. 2005fPa able 2006 $12,787,000 57,17 $7,311,210 COMMENTS: 'Community Center budget levy includes $669,950 for debt service and $262,845 for operations 2olllallinnGElTIJli~wiltuU'il$llllliircM~O\!Pbeing required = $7,311,210 $353,295 Page 3 . . . REVENUE AND EXPENDITURE SUMMARY 2006 Budget ALTERNATE #1 General Parks Park Dedication Librar Transportation Shade Tree Communi Center DTED Clean Up Fund/Envir OM HRA Minn. Investment Fund EDA SCERG CMIF Debt Service Liquor Water Sewer Cemetery Capital Improvements Water Access Storm Sewer Access Sanitar Sewer Access Streeet Reconstruction Fund $5,519,615 $802,715 $94,615 $38,000 $119,595 $62,815 $2,071,835 $0 $4,800 $695,090 $25,830 $42,920 $630 $170 $3,011,595 $3,487,900 $515,000 $977 ,590 $28,995 $585,800 $324,075 $236,505 $1,079,795 $515,000 ,i,$t:!~it:!'!IlIi!l.Il'$l,i'JNi $7,500,135 $1,204,765 $70,000 $38,000 $119,595 $62,815 $2,071,835 $0 $4,800 $545,320 $0 $2,000 $0 $0 $3,106,243 $3,383,250 $886,970 $1,953,510 $30,945 $1,115,000 $2,100,000 $1,975,000 $2,316,000 $500,000 i,iW$!I!lJlI!I!liil'll,:liJ COMMENTS (A) includes $1,025,000 Depreciation -- Sewer ( B) includes $425,000 Depreciation -- Water ( C ) includes $405,000 Depreciation -- Parks & Recreation ( D) include $1,950 Depreciation -- Cemetery ( E ) includes $1 ,527,000 Depreciation -- Government Funds . 2006 BUDGET.XLS:Rev & Sum:8/24/2005 $6,496,995 $817,975 $109,165 $38,000 $22,000 $33,510 $2,076,995 $0 $15,575 $760,445 $26,015 $38,970 $660 $210 $4,425,200 $3,608,345 $538,000 $994,640 $31,000 $903,637 $492,210 $348,785 $1,674,470 $527,825 iiiiiJi"i.i$it:!3V!!!I!lJ!\it:!1"N,ii'i $8,238,995 ( E ) $1,222,975 ( C ) $50,000 $38,000 $22,000 $33,510 $2,076,995 $0 $15,575 $891,910 $0 $1,000 $0 $0 $5,425,218 $3,544,575 $879,945 ( B ) $1,985,565 (A) $33,995 ( D ) $455,000 $567,410 $269,800 $1,267,990 $750,000 i'i$t:!1,1i't!lii~!li Page 4 ~ . . . REVENUE AND EXPENDITURE SUMMARY 2006 Budget AL TERNA TE #2 General Parks Park Dedication Libra Transportation Shade Tree Communit Center DTED Clean Up Fund/Envir OM HRA Minn. Investment Fund EDA SCERG CMIF Debt Service Liquor Water Sewer Cemetery Capital Improvements Water Access Storm Sewer Access Sanitar Sewer Access Streeet Reconstruction Fund $5,519,615 $802,715 $94,615 S38,000 $119,595 $62,815 $2,071,835 $0 $4,800 $695,090 $25,830 $42,920 $630 $170 $3,011,595 $3,487,900 $515,000 S977,590 $28,995 $585,800 $324,075 $236,505 $1,079,795 $515,000 ;;;;,;;i;i;$i!!!!j~!!;lIl1\!i.;. $7,500,135 $1,204,765 $70,000 $38,000 $119,595 $62,815 $2,071,835 $0 $4,800 $545,320 SO $2, 000 $0 $0 $3,106,243 $3,383,250 $886,970 $1,953,510 $30,945 $1,115,000 $2,100,000 $1,975,000 $2,316,000 $500,000 iii';:$i!!!!;~6';1!!~ COMMENTS; (A) includes $1,025,000 Depreciation n Sewer ( B) includes $425,000 Depreciation -- Water ( C ) includes $405,000 Depreciation -- Parks & Recreation ( D) include $1 ,950 Depreciation -- Cemetery (E) includes $1,527,000 Depreciation -- Government Funds 2006 BUDGET.XLS:REVUM:8'24/2QQa $6,496,995 $817,975 $109,165 $38,000 $22,000 S33,510 $2,076,995 $0 $15,575 $760,445 $26,015 $38,970 $660 $210 S4,425,200 $3,608,345 $538,000 $994,640 S31,000 $1,180,519 5492,210 $348,785 $1,674,470 $527,825 : ;ii;;i;i;mm$'2~~~\!i7',!\!!!lm $8,238,995 ( E ) $1,222,975 ( C ) $50,000 $38,000 $22,000 $33,510 $2,076,995 $0 $15,575 $891,910 $0 $1,000 $0 $0 $5,425,218 $3,544,575 $879,945 ( B ) $1,985,565 (A) $33,995 ( D ) $455,000 $567,410 $269,800 $1,267,990 $750,000 nmi'!;;$~'i'i~lli~a Page 5 . . . REVENUE AND EXPENDITURE SUMMARY 2006 Budget ALTERNATE #3 General Parks Park Dedication Library Transportation Shade Tree Communit Center DTED Clean Up Fund/Envir OM HRA Minn. Investment Fund EDA SCERG CMIF Debt Service Liquor Water Sewer Cemetery Capital Improvements Water Access Storm Sewer Access Sanitary Sewer Access Streeet Reconstruction Fund $5,519,615 $802,715 $94,615 $38,000 $119,595 $62,815 $2,071,835 $0 $4,800 $695,090 $25,830 $42,920 $630 $170 $3,011,595 $3,487,900 $515,000 $977,590 $28,995 $585,800 $324,075 $236,505 $1,079,795 $515,000 ''''''P::.$~!!;~il-ll~IilIil!l'' $7,500,135 $1,204,765 $70,000 $38,000 $119,595 $62,815 $2,071,835 $0 $4,800 $545,320 $0 $2,000 $0 $0 $3,106,243 $3,383,250 $886,970 $1,953,510 $30,945 $1,115,000 $2,100,000 $1,975,000 $2,316,000 $500,000 2111~!!~;iliS~ COMMENTS; (A) includes $1,025,000 Depreciation -- Sewer ( B ) includes $425,000 Depreciation -- Water ( C ) includes $405,000 Depreciation -- Parks & Recreation ( D ) include $1 ,950 Depreciation -- Cemetery ( E ) includes $1,527,000 Depreciation -- Government Funds 2006 BUDGET.XLS:RE\J 1t1:g/21/2QQa $6,496,995 $817,975 $109,165 $38,000 $22,000 $33,510 $2,076,995 $0 $15,575 $760,445 $26,015 $38,970 $660 $210 $4,425,200 $3,608,345 $538.000 $994,640 $31,000 $960,705 $492,210 $348,785 $1,674,470 $527,825 ;:;i;mll;I;$24i,Il':lil'''!!~!\I;; $8,238,995 ( E) $1,222,975 (C) $50,000 $38,000 $22,000 $33,510 $2,076,995 $0 $15,575 $891,910 $0 $1,000 $0 $0 $5,425,218 $3,544,575 $879,945 ( B ) $1,985,565 (A) $33,995 ( D) $455,000 $567,410 $269,800 $1,267,990 $750,000 ;;Ji;;;::::Ji:i$2'B7',7'IJi;4iI!l!'I. Page 6 . . . SUMMARY OF PROJECTED REVENUES, EXPENDITURES AND FUND BALANCES (Cash & Investments) Parks Fund Park Dedication fund General Librar Tree OM Water Water Access Sewer Sewer Access Trans ortation Liquor Capital Outla Revolvin HRA Minn. Investment Fund EDA SCERG CMIF Storm Sewer Access Cemeter Communit Center Fund Street Reconstruction Fund Debt Service General Obli ation Bonds S ecial Assessment Bonds Tax Increment Bonds 1!!1E$1I'~1E!B<~I!ii!E1$:lilerr::f;)rr::,4;J..~:;;; $252,150 $251,000 $5,585,000 $10,100 $4,105 ($75,000) $1,101,000 $748,500 $1,521,300 $3,900,000 514,900 $925,000 $1,201,000 $1,005,500 $326,000 $850,000 516,200 $2,975 $1,150,000 575,000 $99,850 $251,050 ;;;;;;!:;;;;$.1i!l','~1,$1:6311 ,!'; $720,100 $6,740,000 $1,086,000 '$'Sl5<'l!!!,1!!!! $817,975 $109,165 $6,496,995 $38,000 $33,570 $90,575 $538,000 $492,210 $994,640 $1,674,470 $22,000 $3,608,345 $903,637 $760,445 $26,015 $38,970 $660 $210 $348,785 $31,000 $2,076,995 $527,825 ,'$.1!~lIl!3Q;~'II $503,500 $3,732,325 $193,425 $817,975 $50,000 $6,786,995 $38,000 $33,510 $15,575 $454,945 $567,410 $960,565 $1,267,990 $22,000 $3,544,575 $455,000 $891,910 $0 $1,000 $0 $0 $269,800 $32,045 $2,076,995 $750,000 !!m!mLE!$1i!!lli!3!l;;.~~!!: !, $1,082,900 $4,134,075 $208,250 $252,150 $310,165 $5,295,000 $10,100 54,105 $0 $1,184,055 $673,300 $1,555,375 $4,306,480 $14,900 $988,770 $1,649,637 $874,035 $352,015 $887,970 $16,860 $3,185 $1,228,985 $73,955 $99,850 $28,875 $.1:!!;;SQ~!'S~'II' $140,700 56,338,250 51,071,175 !i!$.!i!ll!l!O,!125 tTOTALS ....................."".. . [" $21,7'61~1'3Q I . $.24,Q59,131I . lrM,46!1,515 I ' $21~~9,952 I 2006 BUDGET.XLS:Summ of Proj Rev:8J24/2005 Page 7 . GENERAL FUND SUMMARY 2006 Budget REVENUE Taxes 2005 2006 Current Ad Valorem Taxes 101.31011 $3,653,974 $4,124,430 Delin uent Ad Valorem Taxes 101.31021 $0 $0 Mobile Home Tax 101.31031 $0 $0 TIF #1 - Kmart 101.31051 $0 $0 Forfeited Tax Sale Apport. 10131920 $0 $0 Penalt & Interest - Ad Valorem Taes 10131910 $5,000 $6,500 Licenses and Permits - Business Li uor License 101.32111 $30,250 $31,450 Beer License 101.32112 $1,375 $1,500 Set U Licen 101.32113 $0 $0 Other Bus. Licenses & Permit 101.32199 $2,500 $2,800 Licenses and Permits - Non-Business Buildin Permits 101.32211 $575,000 $725,000 Variances/Conditional Uses 101.32212 $3,000 $4,000 Gradin Permits 101.32215 $0 $0 . Si n/Banner Permits 101.3222 $0 $500 Animal Licenses 101.32241 $600 $275 Bin 0 Licenses 101.32261 $0 $0 Fiber 0 tic Franchise Fee 101.32263 $0 $500 Other Non-Business License & Permits 101.32299 $7,100 $3,000 Inter-Governmental Federal Grants - CETA 101.33120 $0 $0 Local Government Aid 101.33401 $0 $0 Homestead Credit HACA 101.33402 $0 $0 Mobile Home Homestead Credit 101.33403 $0 $0 PERA Increase Aid 101.33404 $6,741 $6,740 Disaster Aid 101.33408 $0 $0 Local GovUState Hi hwa Aid 101.33410 $72,500 $67,345 Fire Department Aid 101.33420 $65,000 $95,000 Police De t Aid 101.33421 $37,500 $40,000 State Grants & Aids - Others 101.33499 $0 $0 Count Hi hwa Grants 101.33610 $12,350 $12,200 Other Count Grants 101.33620 $1,000 $0 Ch f S arges or ervlces Recyclinq Incentives 101.33621 $14,000 $13,000 Zoning/Subdivision Fees 101.34103 $10,500 $8,000 Junk Amnesty Fees 101.34407 $0 $7,000 . 2006 BUDGET.XLS:GenFundSumRev:8/24/2005 Page 8 101.34105 $250 $250 . 101.34106 $265,500 $268,000 101.34107 $10,250 $10,250 101.34204 $55,000 $85,000 101.34206 $99,490 $45,675 101.34207 $5,000 $2,000 101.34210 $200 $300 101.34205 $0 $5,000 101.34408 $2,800 $2,700 101.34409 $60,000 $50,000 101.34410 $35,200 $38,500 101.34780 $0 $0 101.34960 $225,000 $515,000 101.34122 $2,000 $55,000 101.34999 $1,500 $1.000 . . Miscellaneous Revenue S. A. Principal - Count S. A. Princi al - Direct S. A. Penalties & Interest Interest Earnin s Interest Earnin s-Anderson Interest Earnin s-Aroplax Interest Earnin s - Swan River Rental of Pro ert Rental of Equipment Contributions - Private Sale of Cilt Propert Misc Items for Resale Lock Fire) Boxes Si ns & Install (New Plats) Other Miscellaneous Revenue $0 $0 $0 $189,000 $5,700 $3,905 $0 $12,130 $0 $0 $0 $0 $200 $0 $6,500 .:~. . $0 $0 $0 $175,500 $5,295 $3,485 $11,635 $12,615 $0 $7,500 $500 $0 $750 $0 $6,800 .I 101.36101 101.36102 101.36150 101.36210 101.36215 101.36214 101.36217 101.36220 101.36221 101.36230 101.36240 101.36241 101.36242 101.36243 101.36299 Refunds and Reimbursements Refun ds/Rei m bursem ents IDC Contribution Reimbursement) HACA Reimbursement Discount $15,000 $0 $0 $500 $20,000 $0 $0 $1,000 101.36290 101.36291 101.36292 101.36298 Transfers from Other Funds Transfer . ,II!!, _il~IillI~II!~mIllllJifllWJJmi*iiliimJlilllllllllllllllllllJr~'._l.Bal ILess: LGA and MVHC Aid Loss I I 01 ($276,882)1 2006 BUOGET.XLS:GenFundSumRev:8/24J2005 Page 9 . . . GENERAL FUND SUMMARY 2006 Budget EXPENDITURES 2005 2006 $62,035 $46,455 $288,570 $291,385 $230,710 $250,335 $38,650 $38,900 $140,935 $91,750 $227,695 $299,155 $47,915 $55,625 $206,250 $217,095 $121,140 $126,750 $150,115 $106,040 $5,000 $20,080 $21,625 $21,485 $66,500 $7,000 General Government Ma or and Council Administration Finance Audit Le al Plannin & Zonin Assessin Deput Re istrar Cit Hall Data Processin Elections National Guard General Government De Public Safe Law Enforcement Fire Buildin Ins ections Civil Defense Animal Control Public Safet Depreciation $836,580 $246,425 $242,850 $13,890 $43,425 $44,765 $876,000 $288,085 $330,830 $16,955 $43,700 $45,000 Public Works Inspections Public Works Administration Streets & Aile s Snow & Ice Street Li htin Parkin Lots Sho & Gara e Refuse Collection En ineerin Public Works Depreciation ! $155,785 $190,575 $605,480 $76,430 $108,500 $5,200 $180,845 $447,820 $462,500 $1,471,755 $153,770 $182,180 $786,660 $78,950 $156,000 $8,300 $157,640 $477,785 $961,210 $1,475,000 Health & Welfare Senior Citizens Center YMCA/Communit Education Information Center Ice Arena Contributions Pre-paid Communit Bid $78,035 $18,200 $0 $75,000 $400,000 $89,940 $18,200 $0 $75,000 $0 2006 BUDGET.XLS:GenFundSum-Exp:8/24/20D5 Page 10 . . . GENERAL FUND SUMMARY 2006 Budget Economic Development Economic Develo ment 1II1lIi1ll!'__~IIi_IIIIl!IIIl!.Il!I~mll~I~-. 2006 BUDGETXLS:GenFundSum-Exp:8/24/2005 Page 11 . SPECIAL REVENUE FUND 2006 Budget Park Fund REVENUE CURRENT AD VALOREM TAXES DELINQUENT AD VALOREM TAXES MOBILE HOME TAX PEN & INT - AD VALOREM TAXES FIELD FEES TEAM FEES PARK RENTAL FEES CONCESSION REVENUE OTHER CHARGES FOR SERVICES INTEREST EARNINGS REFUNDS/REIMBURSEMENTS IN OTHER MISC REVENUE TRANSFER FROM GENERAL FUND TRANSFER FROM OTHER FUNDS 2005 $785,015 $0 $0 $0 $500 $6,000 $2,200 $3,000 $0 $6,000 $0 SO SO SO 225.31011 225.31021 225.31031 225.3191 225.34771 225.34770 225.34780 225.34772 225.34999 225.3621 225.3629 225 36299 225.39201 225.39203 2006 $800,275 $0 $0 $0 S2,900 $500 $3,200 $3,500 $0 $7,500 $0 $100 $0 $0 ---------------------------------------- EXPENDITURES . Personal Services SALARIES, FULL TIME - REG 225.45201.1010 $235,200 $205,870 SALARIES, FULL TIME - OT 225.45201.1020 $4,200 $3,000 SALARIES, PART-TIME - REG 225.45201.1030 $0 $0 SALARIES. PART-TIME - OT 225.45201.1031 $0 $0 SALARIES, TEMPORARY - REG 225.45201.1040 $35,500 $68,000 SALARIES, TEMPORARY - OT 225.45201.1050 $0 $0 SALARIES, OTHER 225.45201.1090 $0 $0 SEVERANCE PAY 225.45201.1110 $0 $2,500 PERA CONTRIBUTIONS 225.45201.1210 $0 SO FICA CONTRIBUTIONS 225.45201.1220 $15,205 $16,615 MEDICARE CONTRIBUTIONS 225.45201.1250 $17,050 $17,165 HEAL TH/DENTAL/L1FE INSURANCE 225.45201.1310 $3,990 S4,015 U. C. BENEFIT PAYMENTS 225.45201.1420 $38,795 $39,410 WORKER'S COMP BENEFIT PAYMT 225.45201.1520 $0 $0 ii Su lies PRINTED FORMS & PAPER 225.45201.2030 $0 $0 SAFETY SUPPLIES 225.45201.2065 $3,000 $2,600 MISC OFFICE SUPPLIES 225.45201.2099 $250 $150 CLEANING SUPPLIES 225.45201.2110 $700 $850 CLOTHING SUPPLIES 225.45201.2111 $725 $700 MOTOR FUELS 225.45201,2120 $15,000 $23,000 LUBRICANTS & ADDITIVES 225.45201.2130 $2,400 $4,200 . CHEMICAL PRODUCTS 225.45201.2160 $10,000 $10,000 MISC OPERATING SUPPLIES 225.45201.2199 $22,000 $18,000 EQUIPMENT REPAIR PARTS 225.452012210 $6,200 $6,400 VEHICLE REPAIR PARTS 225.45201.2211 $4,000 $4,000 2006 BUDGETXLS:SpecRevParksWkst:8/24/2005 Page 12 TIRES 22545201.2220 $1,500 $1,500 . BUILDING REPAIR SUPPLIES 22545201.2230 $5,000 $4,500 LANDSCAPING MATERIALS 22545201.2250 $7,500 $12,000 MISC REPAIR & MTC SUPPLIES 22545201.2299 $18,000 $15,000 Small Tools and Equi ment SMALL TOOLS/MISC 22545201.2410 $1,500 $1,500 T&E/MACHINERY 22545201.2440 $7,000 $2,500 T&E/FURNITURE 22545201.2460 $0 $0 T&E/EQUIPMENT $0 $8,500 T&E/OFFICE EQUIPMENT 22545201.2471 $0 $0 T&E/COMPUTER EQUIPMENT 22545201.2472 $0 $0 T&E/OTHER 22545201.2499 $5,000 $2,500 Services and Char es PROF SERVICES - CUSTODIAL 22545201.3110 $0 $0 MAINTENANCE AGREEMENTS 22545201.3190 $0 $0 MISC PROFESSIONAL SERVICES 22545201.3199 $5,500 $5,500 TELEPHONE 22545201.3210 $2,800 $2,850 TRAVEL EXPENSE 225452013310 $350 $450 CONFERENCE & SCHOOLS 22545201.3320 $1,600 $2,400 FREIGHT 22545201.3330 $0 $0 ADVERTISING 22545201.3499 $650 $600 . GENERAL PUBLIC INFORMATION 22545201.3520 $600 $600 VEHICLE INSURANCE 22545201.3630 $0 $0 ELECTRIC 22545201.3810 $5,500 $6,500 GAS 22545201.3830 $1,300 $1,600 REPAIR & MTC - BUILDINGS 225452014010 $3,300 $3,300 REPAIR & MTC - MACH & EQUIP 225452014044 $2,400 $5,000 REPAIR & MTC - VEHICLES 225452014050 $2,200 $2,200 ADOPT-A-PARK MAINT/EXP 225452014090 $3,200 $2,000 PATHWAY MAINTENANCE 225452014091 $1,500 $3,500 REPAIR & MTC - OTHER 225452014099 $2,000 $2,000 EQUIPMENT RENTAL 225452014150 $1 ,400 $1,400 UNIFORM RENTAL 225452014170 $2,800 $0 MISC RENTALS 225452014199 $0 $0 DUES, MEMBERSHIP & SUBSCRIPTIO 225452014330 $400 $400 BOOKS & PAMPHLETS 225452014350 $150 $150 TOWING CHARGES 225452014360 $0 $0 LICENSES & PERMITS 225452014370 $0 $0 PRIZES 225452014390 $0 SO TREE REPLACEMENT 225452014391 $0 $0 MISC OTHER EXPENSE 225452014399 $1,500 $6,000 PARKS & RECREATION-DEP $402,050 $405,000 I Capital Outla IMPROVEMENTS 22545201.5301 $15,000 $0 . MOTOR VEHICLES 22545201.5501 $16,000 $23,500 FURNITURE & FIXTURES 22545201.5601 $0 $0 OTHER EQUIPMENT 22545201.5801 $44,000 $16,000 ill! li!I~' 1, BJ I,' 2006 BUDGET.XLSSpecRevParksWkst:8/24/2005 Page 13 . Parksllm rovements CITY BALLFIELDS/NSP IMPR 225 $0 $30,000 SOCCER FIELDS IMPR 225 $12,000 $0 PARK ADNSTRUCTURE IMPR 225 $5,000 $0 WEST/EAST BRIDGE PARK IMPR 225 $0 $0 PRAIRIE/OTTER CREEK PARK IMP 225 $0 $0 CARDINAL HILLS TOT LOT IMPR 225 $35,000 $0 PIONEER PARK IMPR 225 $35,000 $45,000 RIVER MILL PARK IMPR 225 $0 $6,500 4th STREETPARK IMPROVEMENT 225.452022499 $25,000 $0 WILDWOOD RIDGE PARKlROLLLlNG 225 $0 $0 GROVELAND SHELTER $0 $30.000 FREEWAY FIELDS FENCE $0 $5,000 GROVELAND PARK IMPROVEMENT 225 $20,000 $40,000 TOWER PARKlVALLEY VIEW IMPROV 225 $0 $0 ELLISON RESTROOMS 225.45202.5201 $0 $75,000 WILDWOOD PARK IMPR 225 $0 $0 COUNTRY CLUB PARK IMPR 225 $0 $0 HILLCREST PARK -BALLFIELD FENCE $8,000 $0 PAR WEST IMPROVEMENT $15,000 $0 Mise OPERATING SUPPLIES 225.45202.2199 $10,000 $0 MISC PROFESSIONAL SERVICES 225.452023199 $6,000 $6,000 . NSP Bal/fields Safet Supplies 225.45203.2065 $0 $150 Cleanin Su pies 225.45203.2110 $150 $150 Motor Fuels 225.45203.2120 $1,000 $0 Lubricants 225.45203.2130 $250 $250 General Operatin Su lies 225.45203.2199 $600 $600 Misc. Repair/Maint Supplies 225.45203.2299 $3,550 $3,400 Misc. Professional Services 225.45203.3199 $2,500 $2,000 Electricit 225.45203.3810 $7,000 $7,000 Repair/Maint - Buildin s 225.45203.4010 $500 $0 Improvements 225.452035301 $38,000 $6,500 Other Equipment 225.45203.5801 $0 $0 Misc. Other Ex ense 225.45203. $4,300 $0 2006 BUDGET.XLS'SpecRevParksWkst8f24/2005 Page 14 . . . . SPECIAL REVENUE FUND 2006 Budget Community Center REVENUE Current Ad Valorem Taxes Delin usnt Ad Valorem Taxes Mobile Home Tax Penalt & Interest - Ad Valorem Taxes Homestead Credit State Grants & Aids - Other Room/S ace Rental Kitchen Rental/Part Room Rental Concessions User Fees Membershi 5 Pro ram Activit Fees Other Char es for Services Interest Earnin s Rental of E ui ment Contributions - Private Other Mise Revenue Transfers from General Fund Transfer from Li uor Fund 226.31011 226.31021 226.31031 226.31910 226.33402 226.33429 226.34101 226.34755 226.34740 226.34790 226.34791 226.34792 22634999 226.36210 226.36221 226.36230 226.36299 226.39201 226.39207 EXPENDITURES Personal Services Salaries, Full-Time - Re Salaries, Full-Time - aT Salaries, Part-Time - Re Salaries, Part-Time OT Salaries, Tern ora - Re Salaries, Tem ora - OT Salaries, Other Severance Pa PERA Contributions FICA Contributions Medicare Contributions Health/Dental/Life Insurance U,C. Benefit Pa ments Worker's Com Benefit Pa ments 226.45122.1010 226.45122.1020 226.45122.1030 226.45122.1031 226.45122.1040 226.45122.1050 226.45122.1090 226.45122.1110 226.451221210 226.45122.1220 226.45122.1250 226.45122.1310 226.45122.1420 226.45122.1520 Su lies Printed Forms & Pa er Pro ram 0 eratin Costs Misc Office Su lies Cleanin Su lies Clothin Su lies Motor Fuels Lubricants & Additives Chemical Products Pool Maintenance Su lies Misc 0 era tin Su lies E ui ment Re air Parts 226.45122.2030 226.45122.2065 226.45122.2099 226.45122.2110 226.45122.2111 226.45122.2120 226.45122.2130 226.451222160 226.45122.2161 226.45122.2199 226.45122.2210 2006 BUDGETXLS:Spec Revenue Fund-Comm. Ctr,:8/2412005 2005 $1,007,235 $0 $0 $0 $0 $0 $113,000 $26,000 $82.000 $62.000 $460,000 $60,000 $6,000 $1,650 $500 $3,000 $450 $0 $250,000 $280,925 $4,000 $306,075 $500 $0 $0 $0 $0 $23.555 $36.675 $8.575 $48,695 $3,000 $0 $2,000 $0 S6,500 $9,000 $7. 000 SO $0 S10,000 $13,500 $18,250 $5,000 2006 $932,795 $0 $0 $0 SO $0 $137,000 $33,700 $89,500 $52,000 $500,000 $65,000 $10,000 $3,000 $500 $3.000 $500 $0 $250,000 $296,000 $4.500 $320.000 $500 $0 $0 $0 $5,000 $27,660 $38,500 $9,005 $64,570 $0 $0 $1,000 SO $4,500 $8,000 $4,000 $0 $0 $11,000 $5,000 $21,720 $6,000 Page 15 Vehicle Re air Parts Tires Buildin Re air Su lies Landsca in Materials Misc Re air & Maintetnance Su Small Tools & E ui ment T&E - Com uters T&E - Office E ui ment T&E - Other SPECIAL REVENUE FUND 2006 Budget Community Center 226.45122.2211 226.451222220 226.45122.2230 226.451222250 lies 226.45122.2299 226.451222410 226.45122.2499 226.451222471 226.451222499 $0 $0 $4,000 $2,000 $10,000 $2,000 $3,000 $1,000 $0 $0 $0 $4,000 $2,000 $12,000 $2,000 ,- .~ Services & Char[]es Professional Services - Manaaement Fee 226.451223070 $400 $400 Professional Services - Data Processina 226.451223090 $4,000 $4,000 Professional Services - Website/E-mail 226.45122.3092 $4,000 $1,000 Professional Services - Custodial 226.45122.3110 $1,000 $1,000 Professional Services - Laundrv 226.45122.3111 $3,000 $2,500 Professional Services - Blda/Enuioment 226.45122.3112 $6,500 $9,000 Maintenance AGreement 226.451223190 $10,000 $12,000 Professional Services - Newsletter 226.45122.3195 $0 $0 Misc Professional Services 226.451223199 $6,000 $6,500 Teleohone 226.45122.3210 $12,000 $11,000 Postane 226.45122.3220 $1,000 $1,000 Cable/Network Services 226.45122.3250 $2,500 $1,800 Travel Exnense 226.45122.3310 $900 $900 Conferences & Schools 226.45122.3320 $6,000 $3,000 Expo Exhibitor Admission 226.451223490 $4,500 $3,000 Advertisina 226.45122.3499 $12,000 $12,000 General Public Information 226.45122.3520 $1,000 $500 Brochures 226.45122.3560 $7,200 $4,500 General Liabilitv Insurance 226.45122.3610 $29715 $20,820 PrODertv Insurance 226.451223620 $8,500 $8,300 Misc General Insurance (Work COmO) 226.45122.3699 $13,670 $13,670 Electric 226.451223810 $74,000 $74,000 Gas 226.45122.3830 $77,000 $100,000 Reoair & Maintenance - Buildinn 226.45122.4010 $5,000 $3,000 Reoair & Maintenance - Machinerv & E ui ment 226.45122.4044 $6,000 $15,000 Repair & Maintenance - Vehicles 226.45122.4050 $0 $0 Repair & Maintenance - Other 226.45122.4099 $2,000 $2,000 Eauipment Rental 226.45122.4150 $12,000 $4,000 Uniform Rental 226.45122.4170 $1,500 $1,000 Towel Rental 226.45122.4171 $1,100 $1,100 Dues,Membershi s & Subscriotions 226.45122.4330 $1,800 $1,000 Towina Charaes 226.45122.4360 $0 $0 Licenses & Permits 226.45122.4370 $700 $500 Customer Discounts 226.451224379 $0 $0 Bank Charaes 226.45122.4398 $7,000 $10,000 Misc Other Exoense 226.45122.4399 $300 $300 , , I ,j ',I j I j "I I "11'1 i 'Ii,;m' , , 'r, -I 1 " ' , " ~- 2006 BUDGET,XLS.Spec Revenue Fund-Comm. Ctr..SI24i2005 Page 16 . . . SPECIAL REVENUE FUND 2006 Budget Community Center $5,600 $78,400 $0 $18,950 $0 $0 $0 Communi Center Pro rammin Rental Room Supplies Office Su lies - Pro ammin Office Su lies - Concessions Part Room Su lies Climbm Wall Su lies Fitness Area Su lies G mnasium Su lies Indoor Pia Su lies Pool Su lies "The Warehouse" Su lies Wheel Park Su lies General Pro rammin - 0 eratin Costs Non-Food Products T&E/Other T&E - Fitness E ui ment T&E - Recreation E ui ment T&E - Furniture & 1m rovements Concession Food Products Professional Services - Fitness Professional Services - Pro ram Instructor Professional Services - General Pro rammin Advertisin - Pro rammin E ui ment Rental - Pro rammin Dues, Membershi 5 & Subscri tions - Pro rammin Prizes 22645127.2075 22645127,2099 226451272145 22645127,2146 226.45127,2171 22645127.2172 22645127,2173 22645127.2174 22645127,2175 22645127,2176 22645127,2177 22645127,2198 22645127.2549 22645127,2499 22645122.2445 22645122,2490 226451222460 22645127.2541 226451273012 226451273013 22645127,3199 22645127,3499 226451274150 22645127.4330 226.451274390 $2,600 $0 $3,000 $6,500 $750 $500 $500 $500 $1,000 $800 $1,500 $8,000 $2,000 $0 $0 $0 $0 $52,000 $2,000 $1,500 $1,000 $3,500 $2,000 $250 $2,500 $2, 000 $0 $3,000 $6,200 $1,000 $500 $500 $1,000 $2,500 $1,000 $250 $6,000 $2,000 $0 $14,900 $3,200 $6,500 $56,000 $1,000 $2,000 $1,200 $2,000 $1,000 $0 $1,200 2006 BUOGET.XLS:Spec Revenue Fund-Comm. Clr.:8l24/2005 Page 17 . . . SUMMARY Debt Service Funds 2006 Budget Forecast REVENUE Current ad valorem: Interest: S ecial asmt--Count : Transfer in -Tax Increment: Transfer in-Communit Center Fund: Transfer in-Sewer Access Fund WWTP note): 2005 2006 $784,156 . $134,330 $789,609 $118,500 $685,000 . $500 000 $508,240 $184,720 $1,083,865 $169,725 $669,950 $500,000 ---------------------------------------------. EXPENDITURES 2005 2006 'Scheduled Levy Less: (1) yr reduction because of bond fund surplus WWTP Note 2000 B Bond Net Levy (Actual Revenue) 2006 BUDGET.XLS:Debt Service Fund-Forecast8/25/2005 $1,811,126 $1,289,607 $5,510 $0 $3,206,726 $2,213,715 $5,777 $0 All Other Debt Comm Ctr Bond $1,113,933 $685,000 (582,293) (23,400) 508,240 $685,000 Page 18 0 :P . C 0 Gl m --< in x z 0 0 m r -1 ~ m (f) 3 0 --< < ~ ID ~ x -1 0 '" ~-1 ~~-Efi-Efl 0 3 x :::rIll '" '" x ~ - (,.0.)....... 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