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2008 Budgetmuiybq..j BUDGET Lm Of�� Iwl MONTICELLO CITY OF MONTICELLO, MINNESOTA 505 WALNUT STREET, SUITE 1 MONTICELLO, MN 55362 PHONE: (763) 295 -2711 FAX: (763) 295 -4404 WEB: ci.monticello.mn.us CITY OF MONTICELLO, MN 2008 BUDGET TABLE OF CONTENTS INTRODUCTION ................. A Howto Read the Budget ....................................................................... A-1 Mayor's Letter ......... .................................... .................................. A-2 Introduction......................................................... ........................... A-4 Budget Policy and Strategy .................................................................... A4 TotalBudget ....................................................................................... A-4 PropertyTaxes .................................................................................... A-5 Personnel Services ................................................................................. A-5 GeneralFund ..................................................................................... A-6 Special Revenue Funds ........................................................................ A-8 Debt Service Funds ............................................................................. A-8 EnterpriseFunds ...................................................................... .......... A-8 FundBalances ................................................................................... A-9 Conclusion....................................................................................... A-9 SUMMARY INFORMATION B Where your Tax Dollar goes ................................................................... B-I Organizational Chart ............................................................................ B-2 Fund Organization Chart ......................................................................... B-3 Property Tax Levy Summary ... .............................................................. B4 Tax Capacity vs. Tax Levy Chart ......................... .......................... ....... B-5 Summary of Changes in Fund Balance — All Funds ....................................... B-6 Revenue by Type — All Funds .................................................................. B-7 Revenues— All Funds .......................................................................... B-8 Expenditures — All Funds ..................................................................... B-10 Summary Budget Statement —All Funds .................................................... B-12 GENERAL FUND C Revenues and Expenditures by Division ...................................................... C-1 Statement of Revenues, Expenditures, & Change in Fund Balance ....................... C-2 General Fund Revenues .......................................................................... C-3 General Fund Expenditures ................................................................... C-5 General Fund Expenditures — Summary by Account ....................................... C-7 Legislative (Council) ................... ....................................................... C-11 Administrative.............................................. ....................................... C-13 Elections....................................................................................... — C-15 Finance.................................................... ....................................... C-17 Audit............................................................................................... C-19 CityAssessing ................................................................................... C-21 Legal............................................................................................... C-23 Planning & Zoning (Community Development) .............................................. C-25 DataProcessing ................................................................................... C-27 CityHall ..................................... ..................................................... C-29 LawEnforcement ................................................................................. C-31 Fire........................................................ .......................................... C-33 FireRelief ........................................................................................ C-35 Building................................................................................................ C-37 CITY OF MONTICELLO, MN 2008 BUDGET TABLE OF CONTENTS CivilDefense ................................................... ............................... C -39 AnimalControl ................................................. ............................... C41 NationalGuard ................................................. ............................... C43 Public Works — Administration ............................... ............................... C-45 Public Works — Engineering ................................... ............................... C-47 Public Works — Inspections ................................... ............................... C-49 Public Works — Streets & Al leys ............................ ............................... C -51 Public Works — Ice & Snow .................................... ............................... C -53 Public Works — Shop & Garage .............................. ............................... C -55 Public Works — Parking Lots ................................. ............................... C -57 Public Works — Street Lighting Maintenance ............... ............................... C -59 Public Works — Parks — Administration ..................... ............................... C -61 Public Works — Parks — Improvements ..................... ............................... C -63 Public Works — Parks — Bal lfields ........................... ............................... C -65 Public Works — Refuse ........................................ ............................... C -67 Community Celebrations ....................................... ............................... C -69 SeniorCenter ........................................................ ............................... C -71 Community Education .......................................... ............................... C -73 Y. M. C. A ............................................................. ............................... C -75 Transit............................................................ ............................... C -77 IceArena ........................................................ ............................... C -79 Department of Economic Development ..................... ............................... C -81 Unallocated (Unallocated Insurance) ........................ ............................... C -83 SPECIAL REVENUE FUNDS ..................................... ............................... D Revenues & Expenditures by Division ...................... ............................... D -1 Statement of Revenues, Expenditures, & Change in Fund Balance .................... D -2 LibraryFund .................................................... ............................... D -4 Street Reconstruction Fund .................................... ............................... D -6 Economic Development Fund (Formerly HRA) Summary .............................. D -8 EDA — General Department .......................... ............................... D -10 EDA — Tax Increment Financing Districts .......... ............................... D -10 Street Lighting Improvements Fund .......................... ............................... D -18 Minnesota Investment Fund .................................... ............................... D -20 Economic Recovery Grant — S. C. E. R. G ...................... ............................... D -22 ShadeTree Fund .................................................. ............................... D -24 Community Center — Administration .......................... ............................... D -26 Community Center — Programming ........................... ............................... D -28 Community Center — Ballfield Concessions .................. ............................... D -30 Park & Pathway Dedication Fund .............................. ............................... D -32 Orderly Annexation Area (OAA) Fund ....................... ............................... D -34 Deputy Registrar Fund .......................................... ............................... D -36 Capital Outlay Fund .............................................. ............................... D -38 Sanitary Sewer Access Fund .................................... ............................... D -40 Storm Sewer Access Fund ...................................... ............................... D42 Water Access Fund ............................................... ............................... D-44 CITY OF MONTICELLO, MN 2008 BUDGET TABLE OF CONTENTS DEBT SERVICE FUNDS ............................................. ............................... E Revenues & Expenditures by Division ....................... ............................... E -1 Scheduled Tax Levies to Retire Debt ......................... ............................... E -2 Statement of Revenues, Expenditures, & Change in Fund Balance ...................... E -3 Budgetby Bond Fund ........................................... ............................... E -5 Fund 336 — 2002 GO Bond ........................... ............................... E -5 Fund 337 — 2003A GO Bond ......................... ............................... E -5 Fund 338 — 2005A GO Bond .......................... ............................... E -6 Fund 357 — Consolidated .............................. ............................... E -6 Fund 358 — Wastewater Treatment Plant Note ..... ............................... E -7 Fund 361 — 1998 GO Water System Referrendum ............................... E -7 Fund 363 — 1999 GO Improvement .................. ............................... E -8 Fund 364 — 2000A GO Improvement ............... ............................... E -8 Fund 365 — 2000A MCC/Public Project Revenue . ............................... E -9 Fund 366 — 2000B GO Improvement ............... ............................... E -9 Fund 377 — 1985 ( VEIT) .............................. ............................... E -10 Fund 380 — 1989 TIF ( El derly) ........................ ............................... E -10 Fund 387 — 2004A Taxable TIF ...................... ............................... E -11 ENTERPRISEFUNDS ................................................. ............................... F Revenues & Expenditures by Division ....................... ............................... F -1 Statement of Revenues, Expenditures, & Change in Fund Balance ...................... F -2 Water............................................................... ............................... F -3 Sewer.............................................................. ............................... F -5 Wastewater Treatment Plant ......................... ............................... F -5 Sewer.................................................... ............................... F -7 Liquor.............................................................. ............................... F -9 Cemetery.......................................................... ............................... F -I1 FiberOptics ....................................................... ............................... F -13 APPENDIX................................................................ ............................... G General Information ............................................. ............................... G -1 MajorEmpl oyers ................................................. ............................... G -1 Major Tax Payers ................................................ ............................... G -1 Historical Tax Rates (All Taxing Jurisdictions) ............. ............................... G -1 Summary of Tax Levies, Payment Provisions, & Minnesota Real Property Valuation ............. ............................... G -2 Conversion Formula for EMV to Net Tax Capacity .......... ............................... G -6 GLOSSARYOF TERMS ............................................. ............................... H HOW TO READ THE BUDGET The budget document serves two distinct purposes. One purpose is to present the city council, staff members, residents and other interested readers, concise and readable information about the City of Monticello. The other purpose is the management of the City with a financial and operating plan that conforms to the City's accounting system. The budget message provides an overview of the key policy issues and programs in the budget, and presents major areas of emphasis. The schedules and summaries provide the heart of the document as an operating and financial plan. Each fund section contains revenue and expenditure summaries, overview of major revenue and expenditures information, department descriptions, service level objectives and prior year accomplishments. The appendix includes other important financial and City information, such as, community profile, City statistics, description of property tax system, general information, and a glossary of terms. A -1 MONTICELLO City Council Members, Citizens and Staff, It is my privilege to present the 2008 budget for the City of Monticello. This budget, as adopted by the City Council, identifies how the City resources will be spent in 2008. This budget is the City's financial management plan and has been designed to be responsive to public service demands and carrying out service over the coming year. It is the City's intent to submit and manage the budget in the most open and straightforward manner possible, which will allow consistent and careful management of all resources. The City of Monticello continually faces many challenges which draw upon the resources and value judgments of all of us. This budget recognizes the effects that the slumping housing market has on resources, yet maintaining services and infrastructure. The 2008 budget includes $500,000 for future street replacement projects. The last three years the City's tax levy was reduced or maintained at the previous year's levy, while reserves or revenues from new development was used to balance the budget. The 2008 budget reduces the dependency on reserves to fund City operations, while balancing the effects of an increased property tax levy. A new enterprise fund for the City's fiber optic system (FiberNet Monticello) is included in the 2008 budget. The City will fund the construction of necessary infrastructure, facilities and beginning operations through the issuance of revenue bonds. Construction is estimated to begin in early 2008 with phone, television, and internet services available to customers in late 2008. No property taxes will be used to fund the operations of FiberNet Monticello. The City's department of motor vehicle (DMV) will be expanding service hours to include Saturday hours. The DMV has petitioned the State and Federal Offices to be able to offer driver license renewals and passports. If approved these services would begin in 2008. Monticello City Hall, 505 Walnut Street, Suite 1, Monticello, MN 55362 -8831 • (763) 295 -2711 • Fax (763) 295 -4404 Office of Public Works, 909 Golf Course Rd., Monticello, MN 55362 • (763) 295 -3170 • Fax (763) 271 -3272 Finally, Public Safety remains a priority of the City and this budget includes increased hours for Wright County Sheriff's Department and increased expenditures for the Monticello Fire Department. It is my hope the 2008 budget will meet the expectations and needs of Monticello residents. My sincere thanks are extended to the City Council and staff for their time and effort in preparation of this document. Sincerely CSC , / Clint Herbst Mayor City of Monticello INTRODUCTION This budget document should be viewed as more than just a collection of financial data. In addition to the financial data contained herein, it includes information on the City of Monticello's organization, descriptions of programs and services, and a variety of statistics related to activity workload measures. Furthermore, the budget is a reflection of the City's plans, policies, procedures, and objectives regarding the services to be provided in 2008. BUDGET POLICY AND STRATEGY The 2008 budget document has been prepared after analyzing and evaluating requests from the various departments, and represents the requested financial support for the operation of the City of Monticello for the upcoming fiscal year. Revenue estimates are conservative. The importance of a sound revenue picture cannot be overstated. Revenues must be estimated realistically. Revenue estimates are based on historical trends and projected conservatively. The City of Monticello provides a range of services to the community, including police and fire protection, street and park maintenance, snow and ice removal, water and sewer utility services, and administrative and planning services. In addition the City owns and operates a Community Center (MCC), Department of Motor Vehicles (DMV) center, Municipal Off -Sale Liquor operation, and a fiber optic network (FiberNet Monticello). The level of service provided by the proposed budget is similar to that currently enjoyed by the community and in some cases increased. TOTAL BUDGET The City of Monticello budgets four different fund types. Each is responsible to account for a particular activity or activities. Each fund type will be discussed within this letter and in the budget document. The following 2008 budget was established for the City: I:QI Expenditures ill/ $ 7,437,535 18,023,680 5,888,793 7.561.783 $38,911,791 011I1D $ 7,421,909 7,039,100 5,962,793 8.149.724 $28,573,526 Revenue Funds 2007 2008 General $ 6,900,751 $ 7,482,449 Special Revenue 7,443,668 6,579,404 Debt Service 5,150,506 5,575,499 Enterprise 5.563,515 6,328.945 Total $25,058,440 $25,966,297 I:QI Expenditures ill/ $ 7,437,535 18,023,680 5,888,793 7.561.783 $38,911,791 011I1D $ 7,421,909 7,039,100 5,962,793 8.149.724 $28,573,526 PROPERTY TAXES The State of Minnesota has granted local municipalities the authority to levy tax to fund operations and debt payments. For the City of Monticello, the property tax levy accounts for approximately 74% of the General Fund revenues and 29% of the Special Revenue Funds revenues. The Debt Service Funds, in 2008, will use $751,105 of reserves to pay the City's debt payments instead of levying taxes. For 2008, the City's property tax levy will be $7,600,000, an increase of 16.9% from 2007. In the past, the City has used reserves to fund operations and debt payment instead of increasing property taxes and have decreased the levy. The table below provides historical view of the City's property tax levies: The Wright County Assessor values all property in the City. It is this market value that is applied to the class rates assigned by the State to determine a property's tax capacity. The County estimates the City's tax capacity for taxes payable in 2008 at $15,993,681, which is a 4.8% increase. The City's property tax levy is divided by the tax capacity to determine the City's tax rate, which is applied to each property's tax capacity to determine that property's City property tax amount. For 2008, the City's tax rate is 47.519 %. The City at this time does not have the authority to levy or collect local sales taxes or other types of taxes under the State's tax system. A summary of the State's property tax system is in the appendix of this document. PERSONNEL SERVICES The City's 2008 budget includes an estimated cost -of- living increase of 3% effective on January 0 for City staff. However city council has not yet determined or approved a cost -of- living increase for 2008. In addition the City is in the process of updating all of its job descriptions and titles. Once this process is completed a market rate study will be completed and additional wage adjustment may occur. The City's health insurance premiums increased 25% for 2008, of which employees pay approximately 20% of the premiums. In 2007, the City changed health insurance providers to reduce cost and staff will continue working with the City's insurance agent to find ways to reduce the 2008 premium increase to both the City and employees. FTW Year Tax Levy Change 2002 $6,498,079 2003 6,782,018 4% 2004 6,957,915 3% 2005 6,957,915 0% 2006 6,750,000 (3 %) 2007 6,500,000 (4 %) 2008 7,600,000 17% The Wright County Assessor values all property in the City. It is this market value that is applied to the class rates assigned by the State to determine a property's tax capacity. The County estimates the City's tax capacity for taxes payable in 2008 at $15,993,681, which is a 4.8% increase. The City's property tax levy is divided by the tax capacity to determine the City's tax rate, which is applied to each property's tax capacity to determine that property's City property tax amount. For 2008, the City's tax rate is 47.519 %. The City at this time does not have the authority to levy or collect local sales taxes or other types of taxes under the State's tax system. A summary of the State's property tax system is in the appendix of this document. PERSONNEL SERVICES The City's 2008 budget includes an estimated cost -of- living increase of 3% effective on January 0 for City staff. However city council has not yet determined or approved a cost -of- living increase for 2008. In addition the City is in the process of updating all of its job descriptions and titles. Once this process is completed a market rate study will be completed and additional wage adjustment may occur. The City's health insurance premiums increased 25% for 2008, of which employees pay approximately 20% of the premiums. In 2007, the City changed health insurance providers to reduce cost and staff will continue working with the City's insurance agent to find ways to reduce the 2008 premium increase to both the City and employees. FTW The City's union contract with its public works employees will expire in March of 2009. For 2008, there is a new position budgeted for a human resource position. In addition, the 2008 budget increases the annual salary of the City's Fire Chief to $6,000, Fire Secretary to $5,000, and the hourly fire fighter rate from $9 to $10 per hour. Finally, in 2005 the State Legislature passed a pension bill, which phased in increases for both the employee and employer contributions to the Public Employees Retirement Association (PERA). For 2008 the employee contribution rate will increase from 5.75% to 6.00% of wages, while the employer contribution rate will increase from 6.25% to 6.50 %. Currently the contribution rate for employees will remain at 6.00% for 2009 and 2010, but the employer rate will increase to 6.75% in 2009 and 7.00% in 2010. The remainder of this letter will describe the major initiatives for 2008 for each of the fund types and activities. GENERAL FUND Expenditures The 2008 budget increased 4.8% from the 2007 budget. The General Fund expenditure budget consists of the following departments: General Government Public Safety Transit Public Works Health & Welfare Parks & Recreation Economic Development Miscellaneous Total General Fund 2007 2008 % Budget Budget Chanee $1,600,825 $1,531,524 (4.3 %) 1,930,150 1,960,553 1.6% 23,500 5,000 (78.7 %) 2,330,730 2,685,593 19.5% 188,115 183,760 (2.3 %) 841,305 824,613 (2.0 %) 79,070 43,461 (45.0 %) 182,470 187,405 2.7% $7,176,165 $7,421,909 4.8% The Public Works Department is the largest department in terms of budgeted expenditures. The street and alleys activity budget was increased 72% due to needed equipment purchases, completion of the Cardinal Hills area street improvements, and the addition of a seal coat project in 2008. The budget for street materials was increased. The ice and snow activity was also increased due to equipment needs. The second largest department based on expenditures is the Public Safety Department. Activities budgeted in the Public Safety Department include law enforcement, fire, building inspections, Civil Defense, National Guard, and animal control. The City of Monticello contracts with the Wright County Sheriff's department for law enforcement. The 2008 contract includes a 3.5% increase in the hourly rate and increased hours of services during the year. The fire activity budget pays for the operations of the City's paid volunteer fire department. Changes in expenditures include increasing the pay for firefighters from $9.00 per hour to $10.00 and M increasing the annual fire department officers pay by $7,650.00. In addition the budget includes $125,000 to be reserved for the purchase of a new fire truck in the future. The biggest change to the General Government Department is the moving of the Deputy Registrar (DMV) activity from the General Government Department of the General Fund to its own Special Revenue Fund. Other changes include an increase to the election activity to hold a presidential election in the fall, decreases to the planning & zoning budget due to less consulting planner time because in 2007 they were working to update the City's Comprehensive Plan, decreases in the data processing activity for less software and computer consulting and maintenance agreements. The city hall activity budget increased as the result of moving the receptionist position to this activity from the administration activity. The budget decrease in the Economic Development Department is due to moving the cost of marketing brochures to the EDA Fund in the Special Revenue Funds. The budgets for the Transit, Health and Welfare, Parks and Recreation and Miscellaneous Departments were adjusted based on past expenditure history or planned activities in 2008. The decrease in the Parks & Recreation Activity is from a decrease in park improvements. Revenues The revenues to support these expenditures are classified as follows: The budget for Licenses & Permits was decreased to reflect the slow down in new residential housing construction based on the current housing market. The City expects 2008 building permit revenues to be lower than recent history. The 2008 budget also included revenues for the City's new rental housing fee of $33,500 that was adopted in 2007. Inter- Governmental revenue budgets are based on governmental aid programs the City has received in the past and will continue to receive in 2008. Many of the revenue sources in Charges for Services related to new development/construction have been reduced for 2008 due to the slow down in permit activity and the residential housing market. However, in 2008 the City will be reimbursed for developers and improvement projects costs. The increase in Miscellaneous Revenues is from increased interest earnings projections on the City's investments. The Transfer from Other Funds is from the City's Liquor Fund. The City plans to use less reserves and profits from its liquor store operations to fund operating expenditures. A -7 2007 2008 % Budget Budget Change Property Taxes $4,660,100 $5,728,929 23.3% Licenses & Permits 1,158,700 625,795 (21.8 %) Inter-Governmental 264,190 306,180 (1.7 %) Charges for Services 415,450 439,200 3.1% Miscellaneous Revenue 312,840 335,955 12.8% Transfer from Other Funds 80,891 46,390 (42.7%) Total $6,892,171 $7,482,449 12.3% The budget for Licenses & Permits was decreased to reflect the slow down in new residential housing construction based on the current housing market. The City expects 2008 building permit revenues to be lower than recent history. The 2008 budget also included revenues for the City's new rental housing fee of $33,500 that was adopted in 2007. Inter- Governmental revenue budgets are based on governmental aid programs the City has received in the past and will continue to receive in 2008. Many of the revenue sources in Charges for Services related to new development/construction have been reduced for 2008 due to the slow down in permit activity and the residential housing market. However, in 2008 the City will be reimbursed for developers and improvement projects costs. The increase in Miscellaneous Revenues is from increased interest earnings projections on the City's investments. The Transfer from Other Funds is from the City's Liquor Fund. The City plans to use less reserves and profits from its liquor store operations to fund operating expenditures. A -7 The Property Tax Levy generates 74% of the revenues in the General Fund and was based on the operating needs of the City after all other revenues have been subtracted from expenditures. The City does not have the ability to use other taxing methods, such as local sales taxes or income taxes as a revenue source. Therefore, the City will continue to be dependant on its property tax revenue as its major revenue source into the future. For this reason, City Council must use its judgment as to the proper level of service and which services to provide when determining the property level of property tax. SPECIAL REVENUE FUNDS The City of Monticello's operates Special Revenue Funds for its Library, Street Reconstruction, EDA, Shade Tree, Parks and Pathway Dedication, Community Center, Deputy Registrar, and Sewer, Water and Storm Water Access activities. The major expenditure change to these Special Revenue Funds is the decrease of transfers for improvement projects from the Street Reconstruction Fund, Parks and Pathway Dedication Fund, and Sewer, Water and Storm Water Access Funds. This reduction is tied to the reduction in new development and construction of new housing units. The reduction also reduces the revenue the City would receive from development fee for the Parks and Pathway Dedication Fund, and Sewer, Water and Storm Water Access Funds. A second revenue budget change affected the Community Center revenues. In past year the City has transferred $250,000 for the City's Liquor Fund to help pay expenditures of the Community Center including its debt payments. This transfer of funds will not be made in 2008 and will be include in the City property tax levy for the Community Center. Finally, the City's property tax levy will include a $500,000 levy for street reconstruction even though there is not plans for a street reconstruction project in 2008. These funds will be reserved for future street reconstruction projects. Overall the City's property tax levy to finance Special Revenue Funds will be $1,871,071 for 2008 compared to $2,656,445 in 2007. DEBT SERVICE FUNDS The City's debt obligation for 2008 is $5,962,793 with the funding coming through the collection of special assessments, tax increments, and the use of reserves. The City is currently in the process of issuing debt to finance three improvement projects, refinance the 2000A Improvement Bonds and finance the waste water treatment plant mixer and storage garage , which is not reflected in this document. Also not include is the possible debt issue to refinance the Community Center Lease Revenue Bond, Series 2000A and the bond issue to finance the City's fiber net project, both of which could take place in early 2008. The City's bond rating of "A2" was confirmed from Moody's Investors in 2007. ENTERPRISE FUNDS The largest change in the Enterprise Funds is the addition of the City fiber optic network (FiberNet Monticello) operations in 2008. This system will be built throughout 2008 with service beginning to customers in late 2008. The expense budget for FiberNet Monticello is estimated at $ 1,109, 127 with revenues of $705,971. The revenue projection does not include the proceeds of the planned bond issue in early 2008 to fund start up costs of the system. The major change to the City Water and Sewer Funds is the 15% rate increase to cover operating expenses and some of the depreciation of the systems. Water Fund revenues are budgeted at GA? $932,558 while the expense budget is $1,195,843. Sewer revenues are $1,395,140 compared to expenses of $2,249,437. The Liquor Fund operating transfer to help support other City activities and reduce the tax levy is budgeted at $171,619 compared to the $250,000 it has been in past years. FUND BALANCES The 2008 budget uses City reserve funds of $1,766,261. Much of the reserves will be used to pay 2008 debt requirements. In the Enterprise funds, reserves will be used to fund depreciation of assets as revenue levels are sufficient to cover operating expenses and some, but not all depreciation. The City's 2007 General Fund's fund balance is projected at 56% of 2008 budgeted expenditures; however some of the fund balance is designated for future capital expenditures. Also if the reserves of Special Revenue Funds, which have operating budget, such as, the Community Center, Library, and Deputy Registrar the 2007 fund balance would be 44% of 2008 expenditures in reserves. The City estimates it needs 45% of unreserved fund balance to maintain operations until it receives its first half property tax settlement from Wright County in July in these funds. CONCLUSION Conserving the financial resources of the City continues to be very important. The budgeting function is the prime tool to make sure the City's limited resources are wisely utilized. It is my belief that the 2008 budget allows the City to deliver the finest municipal services in the most cost effective and efficient manner, and in so doing, ensure the highest quality of life for our residents. The 2008 budget is the product of the collective efforts of the City Council and City staff. I am appreciative of the commitment, good judgment and expertise each of them contributes to the budget process. Respectfully submitted, Thomas Kelly Finance Director M W OO O O j 2 W _Fo :t-' M Q O U) 6 2 M Uo 4-1T— C: c1r) o cY-) 0 N U O Cl) 64!) X O O N C O N ca m .. U N_ fz V ry O U c N E E O a c o U Z W y z, T C 'E E 0 E U U U U W c O c T O C O 7 Q 72 c E O U O VU U N c Y O V, a) Ll m C a`) 3 (n o 9 9 J m E a) a LL C _ U C U c N E E O a c o U Z W y z, T C 'E E 0 E U U U U W c O c T O C O 7 Q 72 c E O U O VU U N c Y O V, a) a) m C N a) O) N 0 c O) C _ U C a) O c C O@ Q U t J (ca N O c6 fn Kf m > 0) O j U C 0 'c 3 c o6 d Z Q LL 0 co a W aQ - N m o 'o N 0 c N C C ai � C a) O (9 O `o t5 m U O LL :3 CL a) c6 C Q m > E O o a) LL — U E Z Q N m N M = m O N O ON a) U Q N o a) LL w Q LL N m C W O H a N >� a0 0) 3 3 a o m Z ° > > E m Q) a) QQma ch UJ J J U LL U N O i o7 Opp rn v U U o 0 a N m N l n c f) 0000— L —N— C m N N O X c X U Ow O_ w a) U N N C.... oa°i 0 m "O a'O U) p_x0!K o� W m <- F m o U) (n - Z o U U o `m m ow N V 00 m r a U C, U°)UN�UJ(nN m c m d c N a00 i.ac Ed E } C > O> J LL 0 'D -o o a; > 0.0 ° C w aa)i c m Q E o o mm Co d E 00oOE -U —F m W 0 a x ZOUO F O(9(9v C9C9�iC9� LL oaCo co �a NM10 Nr W W 000t0Od' 000 C >�> 01 W 000 aO eD O N N N U> N N N N > N ° O O E N V N N C O 0) O 0) V 'O a m fA O m c U a) ` r@ E U O° Q o N O) al E 'O @ m T a !A C m N J C N >i 0 m >i N c0i E E ap1i m E CO- .c � 5 m 3 0 >_zwa ca m c v° U U U Y m E m a p Z ,c U U U m E w m `o m m �uaw rn0 (L 000nio� c N O C C c C c O' E N 0 N y m a m m m m N N m O) O_ O C m — W C m 'y C m C �:E ° c " ca2 W c0 cc ov_._ UQ W ILa Q.I O..UUJLL I M m c m m C C O E N O C d a) . > Cm o d O N ° a > 'c f 7 o o m m E N' ul U cC °) J m U `m w m U 'O C N m � L a t6 aws m ML aO o W c U C C is m �in cnin o n ' 0 m 0° EoEQ'N��o C:mcu 3��3�oac)o� (D 0c ¢Z(L aaao_aaaaaaa0Un0YF- wZ) MONTICELLO, MN PROPERTY TAX LEVY SUMMARY 2008 Budget All Funds Fund Net Payable 2005 Levy Net Payable 2006 Levy Net Payable 2007 Levy Net Payabl 2008 Parks $785,015 $780,125 $805,545 $793,285 General $3,653,974 $3,925,880 $3,843,555 $4,935,644 Library $36,970 $36,660 $36,660 $38,000 Transportation $59,170 $15,550 $0 $0 Shade Tree $59,605 $29,590 $20,000 $33,965 OAA $4,800 $7,100 $650 $5,185 HRA $21,990 $22,600 $0 $0 Debt Service $784,156 $523,600 $0 $0 Capital Imp. Revolving $45,000 $0 $0 $0 Community Center $1,007,235 $908,895 $1,246,570 $1,439,150 Street Reconstruction $500,000 $500,000 $547,020 $354,771 .. _ _. TOTAL $6,957,915 $6,750,0001 $6,500,000 $7,600,000 Net Certified Levy Decrease /Increase 14.47% $1,100,000 Maximum Levy Allowed N/A COMMENTS: m Tax Capacity Value Tax Capacity Rate Tax Levy Total Budget 1997 / Payable 1998 $14,413,597 27.001 $3,883,013 $9,906,772 1998 / Payable 1999 $13,123,681 35.186 $4,617,725 $11,775,406 1999 / Payable 2000 $13,066,057 36.272 $4,739,325 $13,599,859 2000 / Payable 2001 $13,641,431 37.146 $5,067,342 $17,145,858 2001 / Payable 2002 $9,606,212 67.645 $6,498,079 $17,233,103 2002 / Payable 2003 $10,344,950 65.558 $6,782,018 $18,428,608 2003 / Payable 2004 $11,141,052 62.452 $6,957,915 $21,825,368 2004 / Payable 2005 $11,840,000 58.760 $6,957,915 $28,586,683 2005 / Payable 2006 $13,224,144 51.040 $6,750,000 $27,553,943 2006 / Payable 2007 $15,257,996 42.601 $6,500,000 $38,685,291 Est. Payable 2008 $15,993,681 47.519 $7,600,000 $27,603,026 COMMENTS: m z z 0 O i a $18,000,000 $18,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $8,000,000 $4,000,000 i CITY OF MONTICELLO TAX CAPACITY VALUE VS. TAX LEVY AMOUNT $2,000,000 $0 q dt do i � do i dt dQ d d d d d d d d d d o NO NO o NO NO NO NO `9iC o N YEAR --*--Tax Capacity Value Tax Levy m CITY OF MONTICELLO SUMMARY OF CHANGES IN FUND BALANCE ALL FUNDS Enterprise Funds Water 1,427,216.00 932,558.00 1,195,843.00 1,163,931.00 CHANGE IN FUND - 22.62% ESTIMATED 2008 BUDGET ESTIMATED BALANCE FUND BALANCE Sewer 2,011,872.00 FUND BALANCE 2,249,437.00 1,157,575.00 (854,297.00) (DEFICIT) Liquor 1,828,372.00 (DEFICIT) 3,522,397.00 1,971,545.00 FUND 12/31/2007 REVENUES EXPENSES 12131/2008 $ % General Fund 4,249,573.00 7,482,449.00 7,421,909.00 4,310,113.00 60,540.00 1.40% Special Revenue Funds: 1.47% Fiber - 299,077.00 1,146,435.00 (847,358.00) Library 13,530.00 39,100.00 40,965.00 11,665.00 (1,865.00) - 15.99% Street Reconstruction 21,050.00 425,306.00 500,000.00 (53,644.00) (74,694.00) 139.24% HRA /EDA (effective 2008) 1,054,145.00 1,267,200.00 1,244,546.00 1,076,799.00 22,654.00 2.10% Environmental Clean Up -8.77% - - - 0.00% MN Investment 1,000,865.00 19,795.00 - 1,020,660.00 19,795.00 1.94% SCERG (Econ Recovery Grant) 16,800.00 - - 16,800.00 - 0.00% CMIF (Central MN Init) 3,080.00 - - 3,080.00 0.00% Shade Tree 12,180.00 36,215.00 36,661.00 11,734.00 (446.00) -3.80% Street Lighting Improvements - 280,000.00 100,000.00 180,000.00 180,000.00 100.00% Parks 568,650.00 - - 568,650.00 - 0.00% Community Center 272,050.00 2,520,150.00 2,530,051.00 262,149.00 (9,901.00) -3.78% Deputy Registrar - 275,000.00 233,093.00 41,907.00 41,907.00 100.00% Park & Pathway Dedication 799,165.00 172,113.00 55,000.00 916,278.00 117,113.00 12.78% Orderly Annexation Area 9,500.00 7,310.00 10,775.00 6,035.00 (3,465.00) - 57.42% Capital Outlay 2,697,713.00 219,105.00 - 2,916,818.00 219,105.00 7.51% EDA 1,597,045.00 - - 1,597,045.00 - 0.00% Sanitary Sewer Access 4,153,370.00 793,304.00 1,712,013.00 3,234,661.00 (918,709.00) - 28.40% Storm Water Access 1,488,425.00 312,573.00 264,776.00 1,536,222.00 47,797.00 3.11% Water Access 396,385.00 212,233.00 311,220.00 297,398.00 (98 987.00) - 33.28% TOTAL - Special Rev Funds: 14,103,953.00 6,579,404.00 7,039,100.00 13,644,257.00 (459,696.00) -3.37% Debt Service Funds: 1994A GO Refunding Bond 0.00% 1995A GO Bond 0.00% 1997A GO Improvement - - - - - 0.00% 2002 GO Bond 522,500.00 163,010.00 290,300.00 395,210.00 (127,290.00) - 32.21% 2003A GO Bond 1,180,850.00 217,750.00 292,500.00 1,106,100.00 (74,750.00) - 6.76% 2005A GO Bond 1,228,350.00 2,696,714.00 2,458,000.00 1,467,064.00 238,714.00 16.27% Consolidated Bond 2,205,360.00 80,000.00 135,000.00 2,150,360.00 (55,000.00) -2.56% WWTP Note 665,000.00 1,006,000.00 1,082,293.00 588,707.00 (76,293.00) - 12.96% 1998B GO Water System Ref. - - - - 0.00% 1999 GO Improvement 254,400.00 152,190.00 342,500.00 64,090.00 (190,310.00) - 296.94% 2000A GO Improvement 314,880.00 172,341.00 208,400.00 278,821.00 (36,059.00) - 12.93% 2000A MCC /Public Proj Rev 786,240.00 848,950.00 844,800.00 790,390.00 4,150.00 0.53% 2000B GO Improvement 480,000.00 66,144.00 170,600.00 375,544.00 (104,456.00) - 27.81% 2001 TIF Temp Bond - - - - 0.00% 1985 (VEIT) Bond 0.00% 1989 TIF (ELDERLY) Bond - - - - - 0.00% 2004A Taxable TIF 1,024,000.00 172,400.00 138,400.00 1,058,000.00 34,000.00 3.21% TOTAL - Debt Service Funds: 8,661,580.00 5,575,499.00 5,962,793.00 8,274,286.00 (387,294.00) -4.68% TOTAL - Capital Project Funds: - - - - 0.00% Enterprise Funds Water 1,427,216.00 932,558.00 1,195,843.00 1,163,931.00 (263,285.00) - 22.62% Sewer - W W TP - 0.00% Sewer 2,011,872.00 1,395,140.00 2,249,437.00 1,157,575.00 (854,297.00) - 73.80% Liquor 1,828,372.00 3,665,570.00 3,522,397.00 1,971,545.00 143,173.00 7.26% Transportation - - - - 0.00% Cemetery 66,315.00 36,600.00 35,612.00 67,303.00 988.00 1.47% Fiber - 299,077.00 1,146,435.00 (847,358.00) (847,358.00) 0.00% TOTAL - Enterprise Funds: 5,333,775.00 6,328,945.00 8,149,724.00 3,512,996.00 (1,820,779.00) - 51.83% Investment Holding 0.00% TOTAL - All Funds: 32,348,881.00 25,966,29&.g0 28,573,526.00 29,741,652.00 (2,607,229.00) -8.77% REVENUES General Property Taxes Penalties & Interest Tax Increment Collections Special Assessments Licenses & Permits Fines & Forfeitures Investment Income Intergovernmental Revenues Charges for Services Other Revenues Total - All Funds: CITY OF MONTICELLO 2008 BUDGET SUMMARY REVENUE BY TYPE - ALL FUNDS SPECIAL GENERAL REVENUE FUND FUNDS 5, 728, 929.00 1,871, 071.00 15, 000.00 - 1,140,050.00 - 777,663.00 625,795.00 - 150.00 - 290,975.00 349,195.00 306,180.00 165,229.00 DEBT CAPITAL SERVICE PROJECT ENTERPRISE FUNDS FUNDS FUNDS TOTAL - 7,600,000.00 15, 000.00 1,140,050.00 1,376,468.00 - 115,658.00 2,269,789.00 - 6,000.00 631,795.00 - - 150.00 202,400.00 - 116,650.00 959,220.00 3,724,631.00 - - 4,196,040.00 439,200.00 2,193,725.00 - - 5,778,837.00 8,411,762.00 76,220.00 82,471.00 272,000.00 - 311,800.00 742,491.00 7,482,449.00 6,579,404.00 5,575,499.00 - 6,328,945.00 25,966,297.00 Charges for Services 32.4% Intergovernmental Revenues 16.2% REVENUE BY TYPE Other Revenues 2.9% Investment Income 1 3.7% Licenses & Permits 2.4% MN General Property Taxes 29.3% Penalties & Interest 0.1% Tax Increment Collections Special 4.4% 8.7% CITY OF MONTICELLO BUDGETSUMMARY REVENUES - ALL FUNDS 2007 ACTUAL 2005 ACTUAL 2006 ACTUAL 2007 BUDGET TO 9/30/07 2008 BUDGET General Fund 5,517,354.32 5,812,654.11 6,086,626.00 3,247,706.45 7,482,449.00 Special Revenue Funds: Library 37,068.53 35,548.93 38,360.00 17,338.81 39,100.00 Street Reconstruction 855,318.22 1,179,332.73 608,050.00 306,772.73 425,306.00 HRA /EDA (effective 2008) 1,135,329.89 3,467,246.67 853,710.00 417,172.75 1,267,200.00 Environmental Clean Up 446.31 47.54 - - - MN Investment 27,507.93 50,925.84 25,665.00 9,038.32 19,795.00 SCERG (Econ Recovery Grant) 783.35 1,253.84 570.00 - - CMIF (Central MN Init) 68.08 229.66 105.00 - - Shade Tree 59,216.14 31,485.70 22,745.00 13,347.98 36,215.00 Street Lighting Improvements - - - - 280,000.00 Parks 774,976.45 811,496.27 814,125.00 397,311.28 - Community Center 2,068,418.67 2,127,643.95 2,496,815.00 1,641,504.29 2,520,150.00 Deputy Registrar 277,437.00 285,811.00 285,000.00 195,535.00 275,000.00 Park & Pathway Dedication 394,084.51 248,431.36 145,365.00 64,808.28 172,113.00 Orderly Annexation Area 69,529.80 13,294.01 15,700.00 356.95 7,310.00 Capital Outlay 3,137,459.44 4,473,763.87 735,913.00 92,862.04 219,105.00 EDA 34,980.56 77,014.62 42,945.00 41,194.10 - Sanitary Sewer Access 7,977,990.75 1,613,149.96 1,365,980.00 505,168.81 793,304.00 Storm Water Access 1,589,194.29 621,088.49 445,745.00 187,379.01 312,573.00 Water Access 638,060.23 334,348.65 361,000.00 122,627.93 212,233.00 TOTAL - Special Rev Funds: 19,077,870.15 15,372,113.09 8,257,793.00 4,012,418.28 6,579,404.00 Debt Service Funds: 1994A GO Refunding Bond 4,119.73 5,599.36 - 1995A GO Bond 55,330.34 33,260.32 - 12,087.42 1997A GO Improvement 3,565.43 4,898.64 - 2002 GO Bond 217,466.32 408,045.35 351,954.00 272,218.26 163,010.00 2003A GO Bond 338,110.37 678,440.99 225,701.00 79,392.45 217,750.00 2005A GO Bond 538,067.73 1,742,860.24 1,794,892.00 2,166,419.84 2,696,714.00 Consolidated Bond 41,780.94 154,098.42 55,000.00 80,000.00 WWTP Note 1,069,574.57 1,111,505.30 1,085,293.00 1,082,558.08 1,006,000.00 1998B GO Water System Ref. 3,497.35 4,792.62 - 1999 GO Improvement 499,730.52 364,927.90 324,419.00 257,475.82 152,190.00 2000A GO Improvement 106,173.09 303,400.93 212,328.00 149,619.80 172,341.00 2000A MCC /Public Proj Rev 691,849.29 692,184.40 857,850.00 857,750.00 848,950.00 2000B GO Improvement 115,043.65 112,047.55 77,869.00 31,806.96 66,144.00 1985 (VEIT) Bond 37,421.72 313.46 - 1989 TIF (ELDERLY) Bond 33,803.68 32,518.76 - 2004A Taxable TIF 192,570.65 148,693.34 165,200.00 137,900.00 172,400.00 TOTAL - Debt Service Funds: 3,948,105.38 5,797,587.58 5.150,506.00 5.047.228.63 5.575.499.00 M CITY OF MONTICELLO BUDGETSUMMARY REVENUES - ALLFUNDS 2007 ACTUAL FUND 2005 ACTUAL 2006 ACTUAL 2007 BUDGET 2008 BUDGET Capital Project Funds: 1,743,406.00 1,139,690.00 Capital Projects 1,395,140.00 3,567,521.01 194 /CSAH 18 Interchange 14,528,687.80 2,506,910.78 - - Core St Recon (2002-14C) 14,438.23 39,656.50 - - Cedar St S to Kjell(2002 -06C) 4,446.28 5,421.60 - - Sunset Ponds Lift (2003 -14C) 1,554.10 3,878.36 - - TimberRidge StrmSwr (2002 -03C) 445.47 474.62 - - Marvin Rd Lift St (2003 -01 C) 3,703.27 9,680.68 - - Prairie Rd Reconstr (2003 -20C) 32,641.05 110.76 - - 2005 St Recon (2005 -01C) 1,063,228.80 5,563.18 - - Water Tower (2004-30C) 2,468,432.99 61,913.34 - - Chelsea Rd W Ext. (2005 -11 C) 4,864,456.47 58,848.52 - - Library Expansion (2004 -36C) 162,645.67 7,374.28 - - School Blvd W Ext (2005 -02C) 3,104,334.48 201,442.68 - - 2006 Core St Recon (2006 -01 C) - 1,857,541.00 - 91,805.60 Cedar Street Recon (2000 -18C) 47,060.28 - - - CSAH 75 W /Otter Crk(2000 -16C) - 384,428.76 - Hwy 25 /MNDOT Improv (96 -04C) 48,028.38 1,042.23 - - TOTAL - Capital Project Funds: 26,344,103.27 5,144,287.29 91,805.60 Enterprise Funds: Water Sewer - W W TP Sewer Liquor Transportation Cemetery Fiber TOTAL - Enterprise Funds: Investment Holding TOTAL - Ail Funds: 727,733.23 2,448,386.10 749,385.00 412,059.52 932,558.00 1,026,524.95 1,743,406.00 1,139,690.00 583,683.76 1,395,140.00 3,567,521.01 3,720,106.92 3,638,865.00 2,752,635.69 3,665,570.00 59,252.11 20,964.44 - - - 34,684.82 72,350.28 35,575.00 18,720.00 36,600.00 - - - - 299,077.00 5,415,716.12 8,005,213.74 5,563,515.00 3,767,098.97 6,328,945.00 1,538,040.61 130,062.18 60,303,149.24 41,669,896.42 25,058,440.00 16,296,320.11 25,966,297.00 M CITY OF MONTICELLO BUDGET SUMMARY EXPENDITURES - ALL FUNDS FUND 2005 ACTUAL 2006 ACTUAL 2007 BUDGET 2007 ACTUAL TO 9/30107 2008 BUDGET General Fund 5,629,118.45 5,712,236.73 6,606,930.00 4,135,030.64 7,421,909.00 Special Revenue Funds: 978,255.02 Library 37,857.86 38,338.13 38,330.00 25,068.66 40,965.00 Street Reconstruction 747,910.00 1,158,993.00 1,250,000.00 - 500,000.00 HRA / EDA (effective 2008) 980,553.95 3,551,400.44 881,505.00 995,865.18 1,244,546.00 Environmental Clean Up 2,072.49 666.81 - 47.54 2,458,000.00 MN Investment - - - - 135,000.00 SCERG (Econ Recovery Grant) 1,082,292.68 1,082,292.68 - 17,485.07 1,082,293.00 CMIF (Central MN Init) - - - 3,202.60 - Shade Tree 48,056.06 24,667.98 36,965.00 11,541.22 36,661.00 Street Lighting Improvements - - - - 100,000.00 Parks (moved to Gen.Fd.2008) 586,624.08 696,917.76 830,605.00 371,738.97 - Community Center 1,930,359.40 2,052,951.34 2,484,480.00 1,907,272.84 2,530,051.00 Deputy Registrar 185,221.00 205,280.00 300,005.00 128,488.00 233,093.00 Park & Pathway Dedication 4,120.74 70,395.61 60,000.00 910.06 55,000.00 Orderly Annexation Area 19,262.86 322.30 15,700.00 - 10,775.00 Capital Outlay 1,587,412.21 3,152,681.02 2,810,000.00 2,059,844.44 - EDA (moved to 213, eff.2008) 407.27 1,345.08 1,000.00 (542.13) 5.962.793.00 Sanitary Sewer Access 3,214,894.55 3,213,945.83 9,572,300.00 2,030,476.64 1,712,013.00 Storm Water Access 296,691.81 940,730.63 262,700.00 475,621.09 264,776.00 Water Access 579,659.76 407,870.50 310,695.00 311,223.52 311,220.00 TOTAL - Special Rev Funds: 10,221,104.04 15,516,506.43 18,854,285.00 8,338,243.70 7,039,100.00 Debt Service Funds: 1994A GO Refunding Bond 158,218.72 4,429.09 1995A GO Bond 978,255.02 1997A GO Improvement - 137,397.09 - 4,898.64 - 2002 GO Bond 287,486.25 287,808.75 292,100.00 292,061.25 290,300.00 2003A GO Bond 80,335.00 288,263.75 288,500.00 300,563.67 292,500.00 2005A GO Bond - 1,061,717.50 2,491,800.00 2,095,150.00 2,458,000.00 Consolidated Bond 135,000.00 WWTP Note 1,082,292.68 1,082,292.68 1,082,293.00 1,082,292.68 1,082,293.00 1998B GO Water System Ref. - 134,423.48 - 4,792.62 - 1999 GO Improvement 363,032.50 356,606.26 349,800.00 349,732.51 342,500.00 2000A GO Improvement 225,213.75 219,273.75 216,000.00 215,936.25 208,400.00 2000A MCC /Public Proj Rev 686,580.00 670,985.00 821,000.00 822,182.50 844,800.00 2000B GO Improvement 191,165.00 184,400.00 177,600.00 177,476.25 170,600.00 2001 TIF Temp Bond 34,412.94 - - 1985 (VEIT) Bond 39,985.00 36,757.50 - 1,499.62 1989 TIF (ELDERLY) Bond 31,870.00 34,442.50 31,900.00 31,557.50 - 2004A Taxable TIF 118,418.91 136,582.50 137,800.00 137,232.50 138,400.00 TOTAL - Debt Service Funds: 3.140,792.03 5,767.424.50 5.888.793.00 5.519.805.08 5.962.793.00 B -10 CITY OF MONTICELLO BUDGET SUMMARY EXPENDITURES - ALL FUNDS Enterprise Funds: Water Sewer - W W TP Sewer Liquor Transportation Cemetery Fiber TOTAL - Enterprise Funds: Investment Holding 939,446.09 1,366,301.83 698,998.25 3,422,744.24 80,370.32 33,668.68 913,639.03 1,416,436.20 678,690.02 3,534,982.27 11,668.51 71,044.27 1,517,815.00 1,228,400.00 1,126,715.00 3,653,293.00 35,560.00 950,912.67 940,772.16 932,963.80 2,817,968.53 31,910.54 1,195,843.00 2,249,437.00 3,522,397.00 35,612.00 1.146.435.00 TOTAL -All Funds: 42,581,662.89 49,833,472.69 38,911,791.00 23,397,813.47 28,573,526.00 B -11 2007 ACTUAL FUND 2005 ACTUAL 2006 ACTUAL 2007 BUDGET TO 9/30/07 2008 BUDGET Capital Project Funds: Capital Projects 60,830.10 - 55.99 194 /CSAH 18 Interchange 9,475,751.12 10,335,838.36 - 56,576.81 Core St Recon (2002 -14C) 29,895.00 11,019.81 - 45.75 Cedar St S to Kjell(2002 -06C) 78,277.26 31,799.19 - - Sunset Ponds Lift (2003 -14C) 18,030.19 780.55 - TimberRidge StrmSwr (2002 -03C) 30,572.38 6,708.66 - Marvin Rd Lift St (2003 -01C) 11,996.41 - - Prairie Rd /River W (2002 -10C) 15,871.56 - - Prairie Rd Reconstr (2003 -20C) 8,532.18 1,211.00 - Area 2 Street Recon (2004 -06C) 40,197.96 69,189.58 - - - 2005 St Recon (2005 -01C) 905,806.67 73,349.67 - 4,730.87 - Water Tower (2004-30C) 694,835.69 1,108,064.42 - (80,058.61) - Chelsea Rd W Ext. (2005 -11 C) 3,037,913.48 641,554.38 - (127,942.28) - Library Expansion (2004 -36C) 732,194.21 8,535.43 310.30 - School Blvd W Ext (2005 -02C) 1,140,810.50 1,908,878.27 (54,780.20) - 2006 Core St Recon (2006 -01 C) 5,002.25 1,852,321.88 (68,732.28) - Groveland III (2002 -02C) 51,605.84 7th Street E Improv (2001 -07C) 1,421.05 Cedar Street Recon (2000 -18C) 1,769.15 - CSAH 75 W /Otter Crk(2000 -16C) 677.67 100,763.43 Hwy 25 /MNDOT Improv (96 -04C) 1,042.23 - WWTP Exp Proj (93 -14C) 766,916.16 TOTAL - Capital Project Funds: 17,049,118.96 16,210,844.73 (269,793.65) Enterprise Funds: Water Sewer - W W TP Sewer Liquor Transportation Cemetery Fiber TOTAL - Enterprise Funds: Investment Holding 939,446.09 1,366,301.83 698,998.25 3,422,744.24 80,370.32 33,668.68 913,639.03 1,416,436.20 678,690.02 3,534,982.27 11,668.51 71,044.27 1,517,815.00 1,228,400.00 1,126,715.00 3,653,293.00 35,560.00 950,912.67 940,772.16 932,963.80 2,817,968.53 31,910.54 1,195,843.00 2,249,437.00 3,522,397.00 35,612.00 1.146.435.00 TOTAL -All Funds: 42,581,662.89 49,833,472.69 38,911,791.00 23,397,813.47 28,573,526.00 B -11 H Z w 2i w O Q H w (1) w U w } ZO~ Z) Z LL } U- 0 a J J F- D N W O O N O f } a W F W o Z IX LL LL U) W IL H 0 Z 7 LL z Z W 2 Z K w 0 0 O Z m LL J Q H U Q O O O N O W C F- O W a � r m 0 0 N 0 LU W W a F N Q D am W N FR CL w W F Z w J � a� w a0 U � a I- _w w > D � W N J W a Z U W w LL (A W 0: a w W Z W a V O r M V O N O r 0 O 7 Cl) N Cl) M r Cl) 00 O) O N It O (O N r O V r 0 o W O O r M O Cl) O O O r O V O (O CO N OD V N r r O N r O0N 00N r M M OM d' C G (n N O CO N(Or @O 7 a r O N 0 co r (O M N N O (O M 10 N co co V' co O M (O d' 7 r M (O M N r r (O N r M O N CO 0) M r O (O r r (0 7 r M r (D Cl) yr rl, r au rn(n N CO 0) oD 0 MoDr�vau(Drno(O r m (0 r M M N li 00 r N N N N M N M N CA r O) O) (0 r r a N a 0000 M 001n O o O 000 M (000 (0010(0(0 M 00 M r N O(O r 00(D 0)O V O It O10(Or Or r a) (D (n O O (0000 r0O r O N M O M M r 000'Q MOr N 10 r r r N V (0 N V O V V 00 40 CD M O Co O N 00 r N M 10 W Ir m CA r NO (Or (n Cl) O CO MO V <n W M W r V 00 O r O N r O (O N M 0) r 10 (O T l0 M (D N T co r r M O .-- CO (O r CI M r N cl (O 00 O O ' o M o (n r N Cl) O 000000 O O ' ' 0 0 O O O O 0 0 0 0 0 0 0 0 O O 0 0 0 0 0 0 O O O O O O O 0 0 0 0 0 0 0 0 O O 00mMOO ON ' ' O ' (C CO Ch 0 1- Cl) r r N "1 In r O O N w 0 to N O 0 CO r (O (O N 0 It Cl) 0) M 0) (O O O O r N r N r (O O V co V (O CO O 0o V M (D y r O O (n O (A r-7 01 00 W V M O (n V 00 N CA N M (D r O) O r V, O (D (O 0) r M O M m (D r 0 m V N M V N O CD r N W M M LO It Cl) 0 0 0 N r N M r 00 OD r- N C6 N r r r r r N M 1-7 (n 7 N N O O O O O O O O O O O O 0 0 0 0 0 0 0 0 0 0 0 0 W 0 0 0 N Cl) r r N W' R (O O N N V V M D) r M N m(n (C v n o) ovM(ov r_ U) r (D m co N 0 N (O (D O) r (O OD (O N 0 V N M It -V r r O M N (O r 1n I(DI r N Cl) r Iw O 0 0 0 O O o O O 0 0 0 0 O 0 0 0 Cl ' 0 0 ' 0 ' Oi O vi c6 oor ' ' ' 0 O OD 0 0 O o co O rr CA rN m O W (Or V N a O (O LL7 O 00 co O W (O W V N Cl)- N r N 0 V d' V r (D 00 r 0 r N (D N N 7 m r O) O) (0 r O M r W N M N r N O) co r Ir (n O 000 O O O O O O O O O 0 0 0 O O O O O O O O ' o M o (n N o a Di o ' ' 0 0 ' ' ' ' 40 O O m N O O N O (D V O O (D O r 0) (n V (n O O (n O n CT CA 06 O O O N V (.- r 00 v (n r o 0 00 v OV r N M I N N N r N CD r r O O O O O 00 O O 0 0 0 0 0 0 O O 0 0 0 0 o O O 0 0 0 0 0 0 Oi ' Cl ' ' N 0 (ri 00 ' ' 0 ' Oi O vi c6 oor ' ' ' N O O (O r 0 0 N O N N 00 N CO (O O O rr CA rN N O W (Or V N a O (O LL7 O (3) m co O W (O W V N Cl)- N r N 0 (O co r M r (D 00 r 0 r (D N N 7 't r O) O) (0 r N Irl r r N W N y � O C O � X U 0 N m CO Q N N E N � U E E� o c Z oa w e iri a� c c W d'a) c (D 0) Co ° M O 0 d E N c N c r O` N 4i' E N ai O C C `O O 0 (6 cp ( U d a rn: > 7 () N O C N N N 0 Ca) c> QJ W a) 0 O. 0 L c r a) a) ) U C> L a O l) 0 N O ;C9�al -(n�LL � s UODUUO(L F- c E o c N a) Y O E 4) � d Q E a o m (iJ 0 600 = CL 'o N O -a d' O-0 � O N U aaj (� N 0 c 0 j j d Z. U Z C M Co 9)° o E w w 0 0 w 3:° o c ca ='E' 0 :3 E a`)a 0) a) N U N a) Q a) Q o O CL XU( d =(7U W 3: (n DU LL C) F W } F a ui i W� a O F Z w aLL W O Q wU) w U W 0- Z U ~ CO Z O 0 J W J a } F U Z) 0 U) Z W n O LL O f a W OU C r 0 O O N ui uF o ~C' a N O Q � aL _ u_ ¢ C U 0 F C m W o u u J LL a2 U� W u o u to a Q LL 2 u C, 00 N n tD T OD Ln a r 0 a a a N 0 n N N O O CA M LO It N O 0 Ci n n 0 N co 1- O O O 00 O V N 0 N 0 tD n O r C? to r o Ln � r c N wi Cl) LO Cal O M IT rn O rn 0 N n v O co co o O o o o o N _0 O 000 ' m N (C� o dV V V M v r v M M M a O to V O r O o v O O N O r N O N tb O O O O O O O O O O � ONO O O N r r r n O O O O N V 00 7 V r tD 7 N v O V W N N r 00 n O O O O O 0 0 0 o O n O t0 a)) v a D to M N N 00 O r N n 'f n O O w (7) < rn O _ O O O O O O M m O o 0 0 0 0 O O o O O o Ln 1 N Cl) M Cal M IT O N N N M O co N to 000 N It dV V V M N r M M M a Q O O O O O O O O O O O O M O o r to W N r n 'OV trD N N tp tD 4 lA W ID r d0 � N N C P7 M h O t0 N N O O O O O O O O O O O O O O O O M M U) tT to I W) tD M M O C1 C) ao m r` r v V to r v a tri L6 !n N Ov C N U O N N C y T O N C T c O C .� 'O U N rn 'o in C V d K •C Z C W N L C N co LL y w W 9 m q-0 > •V U F O= N O O y 0 O pC1 L y atj > C Cl y c a - O d n O O U > > N D C u. 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O d -le U (7 co C 0 0O ca ca 0) N = E > 0) J 41 V .(a 0 N 7 l0 8 7 8,50 0a- 0)wn.U�- 0 0 0 0 0 0 0 0 0 (00 (0 O 0)0)rr NO 10 N M O 00 O 00 00 (007000M V 16 6 � O U 0 N O 0) N I O N E N O) O n 0) N ' 06 N U) 0 co 0J O) co (O N Cl) r N M�vp w 7 Ld EA ER fR 69 r- 42 EA 64 °n IL N) m C E O O atj LL 0 > u D C 0 otf 0) J X c a) 0 C> N W H a- D LL c BUJ 2O U 0 J J W U F Z 0 2 LL 0 F- U W 0 Z J m 0 Z LL LL VA W U Z Q Z U D U LL W J � W 0 Z Z X O W N W W D Z W w W K LL 0 H Z cW C w Q U) i � O O A N O O M N 0 W L 0 Q 1- 0 O N 00000000000 O 000000000 (D o Oo0o0000900 0 0 0 0 O O O O O 000999000 0 0 0 0 0 0 0 0 0) 0)60 )(i00000 Di 6Ci(o0C5 =0 Di o o ' N O O M 1-O) O OO)N N N Na0 N OOO O (D O) O) 0 I'-- , O) 1- N � c'! , 74 0) )O N It N 7 N r W Cl) a0 Lf) N O m 0) 0 0 0 N 00 N 1- V N M M N N O N O N D7 )n M, 7O 00 (D 00 O)7 (O CO O 7 1- co N N 7 It 1- 0) 0) M, (3) Cl) T O It.-I , , C\1 100 0 0 0 0 0 0 0 0 0 O 0 0 0 0 0 0 0 (D t 0 O O 0 0 0 0 O O O O O O 0 0 0 0 0 0 0 to (D O O NM Mrs ' Om O) O) 7 N (00 � (n (M Co' M 7 N 0) N W 1- � 1- 7 707 9, 1-M W M 00007 N 7 co O) O M M c'! c' (01- 1-C 7rn- M 00 C0 04 CO W7 O O O C) N O (O N 0 Oi O � CO I. N 00 17 7 N 7 � ri O O N M 0) CO 00 M N M M 7 M N 7 N N W 00 OD W � N N ,, M Cl) N M O O O O O O O O O o O 0 0 0 0 0 0 0 O o O 0 0 0 0 0 9 0 0 0 0 O 0 0 0 0 0 0 0 O O O (n 0000000 0 IG (600 N 00 (n In 0 ' (O O o O N CA N O m m N 0) N W 1- � 1- 7 O 1- 0) O N1-O F 7OCDO (D N 0000007 O M 00 N N 0707 000 (D M M OOO D) 1- M' t0 O 7, O N N 0 d) N W 0 fD 00 N N 0) 1- 1- N M OD 00 I N N M O 1- W OD LO N O W M I I(DI I � � 10 J O 00000 O O 0000000 O O 00 O Q o OOOOO O O 9000000 0 0 00 O 0 O 0 � r. 7 N co v 0 (o o M o ri 0) � ui co 1- , (O M O) M N M CO LO , t W " OD 0 0 0 7 1- V N 1- 1- 7 N 0 O) M 1- M W O 1- N N co 7 0 c- 7 C CD M tfi M 0 rl N 7 7 11- 0 M 01 (n Q N 0 O O N O N N N Cl) 1- N 0 7 r O O) W 0 0 1- co N M It (D N007CC) N M M 0o v (d (o N 0 00000 9 0 0000000 O o 0 0 O 0 0 0 0 0 O O 0 0 0 0 0 0 0 O O O O 00 00 N OO 0 C7 000 N (6 ON ri r�: ' 0 O M 00 MO)N Cl) r 1- 007 N 70 to 7 O O U Cl) M O 0 O 7 r r O N, 7 7 0 O O O O 0 (07077 O tt1 700 N 7M e- 0 0 Q 0 0, 1- N ON 1- 0) , 1- N O) Cl) M Ip (`) 0) co N 0 CO 1- 7707 W N 7 r G7 (0 .-- .- (0 �. N N d 7 V_ C d O. W N Q � N > O N N p u d ` C d d N _ N 7 X a) d N d U) c 0 c 'C d 7 0 C d E d y ` N N ±' T O c c C d C (D C d (n d 7 7 d U> >. 9 O y M m LL od od O C o OfJ > N O .N t w O j N N c f LL m LD a) od E > a`) )� �� m(n� °�3'EO X w H N o rn c o U U ca O W p0 M m m 0 c C N d> a`aj M . 0 'CL m C C N C d d U c> L d �L. p d >> M O U M O N LL d d p dC7LLJLL5 C) Of O F y(7aa-V)L)w0 F y y00 H N K O L w W W O O O rn c+i (q It O O W M d) M M TL' O N 00 M M M i 0 0 m co 7 CN M, O O r N Ln 01- M 1- 7 N d N C � C) fT C _C •V LL M � C d LL L � 0 d OD 0 (D V M C c } > y O d � m y C O c C C) O. N m D W m Sj > U SO m U) 0 m O X O W U) LL W O v C W 10 V C m M M c 7 LL CITY OF MONTICELLO GENERAL FUND SUMMARY 2008 Budget REVENUE Taxes 2007 2008 Current Ad Valorem Taxes 101.31011 $3,842,055 $5,728,929 Delinquent Ad Valorem Taxes 101.31021 $0 $0 Mobile Home Tax 101.31031 $0 $0 Forfeited Tax Sale Apport. 101.31920 $0 $0 Penalty & Interest - Ad Valorem Tees 101.31910 $12,500 $15,000 TOTAL TAXES 1 $3,854,555', $5,743,929 Licenses and Permits - Business Liquor License 1 101.321111 $40,900 1 $48,600 Beer License 101.32112 $2,222 $2,145 Set Up Licen 101.32113 $0 $0 $0 Other Bus. Licenses & Permit 1 101.32199 $3,000 $3,000 TOTAL LICENSES. & PERMITS - BUSINESS $300 $46100 $53745 Licenses and Permits - Non - Business Building Permits 101.32211 $825,000 $525,000 Variances/Conditional Uses 101.32212 $4,100 $4,000 Driveway Permits 101.32214 $0 $0 Grading Permits 101.32215 $0 $0 Mobile Home Permits 101.32221 $300 $350 Sign/Banner Permits 101.32222 $5,000 $6,500 Plumbing Connection 101.32231 $0 $0 Animal Licenses 101.32241 $500 $200 Rental Housing Fees 101 $0 $33,500 Fiber Optic Franchise Fee 101.32263 $500 $500 Other Non - Business License & Permits 101.32299 $2,200 $2,000 Electric Franchise Fee 101.32264 $275,000 $0 TOTAL LICENSES & PERMITS - NON BUSINESS $1.112.600 $572,050 Inter - Governmental 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 $6,740 $6,740 Disaster Aid 101.33408 $15,000 $0 Local Govt/State Highway Aid 101.33410 $77,450 $78,550 Fire Department Aid 101.33420 $96,500 $99,000 Police Dept. Aid 101.33421 $46,000 $47,500 State Grants & Aids - Others 101.33499 $0 $0 County Highway Grants 101.33610 $11,500 $13,000 Other County Grants 101.33620 $0 $5,000 Recycling Incentives 101.33621 $11,000 $10,000 TOTAL INTER - GOVERNMENTAL °$264,190 $259,790 Charaes for Services ZoningtSubdivision Fees 101.34103 $3,000 $3,000 Sale of Maps & Publications 101.34105 $0 $300 MV license salestDeputy sales/Deputy Registrar 101.34106 $268,000 $0 Assessment Searches 101.34107 $10,000 $4,500 Restock/Billing Fee 101.34108 $0 $0 Final Plat Fee 101.34121 $0 $0 C -3 CITY OF MONTICELLO Planning Administration 101.34122 $100,000 $45,000 NSF Check Fee 101.34198 $100 $100 Inspection Fees 101.34204 $90,000 $40,000 Assessor Fee 101.34205 $5,000 $2,000 Fire Protection Township Contract 101.34206 $50,250 $53,150 Fire Emergency Response Calls 101.34207 $4,500 $5,000 Fire - Other Fees 101.34208 $1,000 $2,000 Blight Mowing Fees 101.34210 $800 $500 Rental Housing Fees 101.34211 $0 $0 Animal Controll Fees 101.34214 $0 $19,000 Street, Sidewalk, Curb 101.34301 $0 $0 E ui -O er Fees 101.34302 $0 $0 Junk Amnesty Fees 101.34407 $8,500 $9,500 Special Garbage Proc /Rec cle 101.34408 $2,800 $600 Garbage Charge 101.34409 $68,500 $70,000 Garbage Cart Rental 101.34410 $46,000 $46,000 Garba e2 Surcharge - No Tax 101.34411 $0 $1,000 Concessions - Public Works 101.34740 $0 $1,050 Team/League Fees 101.34770 $0 $5,000 Field/Tournament Fees 101.34771 $0 $3,000 Park Rental Fees 101.34780 $0 $3,000 Construction Cost Reimbursement 101.34960 $0 $100,000 Developer Cost Reimbursement 101.34965 $0 $25,000 Other Charges for Servi2es 101.34999 $1,000 1 $500 TOTAL CHARGES FOR SERVICES $659,4501 $439,200 Fines Animal Impoundment See 101.34214 101.35104 $24,000 $0 Admin Offense Fine 1 101.35151 $0 1 $150 TOTAL FINES 1 1 $24,000 1 $150 Miscellaneous Revenue Special Assessments 101.36101 $0 $0 Interest Earnings 101.36210 $220,150 $290,975 Interest Earnings-Anderson 101.36215 $5,300 $4,855 Interest Earnin s -Aro lax 101.36214 $0 $0 Interest Earnings-Danner Trucking 101.36216 101.36217 $3,035 $2,555 Interest Earnings - Swan River $11,295 $10,800 Rental of Property 101.36220 $38,260 $39,810 Rental of Equipment 101.36221 $0 $0 Contributions - Private 101.36230 $0 $0 Sale of City Property 101.36240 $1,000 $100 Misc Items for Resale 101.36249 $0 $0 Lock Fire Boxes 101.36242 $800 $1,000 Si ns & Install New Plats 101.36243 $0 $0 Other Miscellaneous Revenue 101.36299 ,000 $7,000 TOTAL MISCELLANEOUS REVENUE $286$7,840 1 $357,095 Refunds and Reimbursements Refunds/Reimbursements 101.36290 $25,000 $10,000 Discount 101.362981 $1,000 $100 TOTAL REFUNDS & REIMBURSEMENTS I 1 $26,000 $10,100 Transfers from Other Funds Transfer from Li ucr Funds 101.39203 $80,891 $46,390 TOTAL TRANSFERS FROM OTHER FUNDS $80,891 $46,390 TOTAL GENERAL FUND REVENUE $6,354,626 $7,482,449 C -4 CITY OF MONTICELLO GENERAL FUND SUMMARY BY DEPARTMENT 2008Budget EXPENDITURES General Government 2007 2008 Mayor and Council $36,715 $40,775 Administration $271,010 $302,502 Elections $1,000 $22,700 Finance $341,525 $386,503 Audit $43,200 $36,250 Assessing $56,125 $53,675 Legal $76,915 $50,088 Planning & Zoning $406,285 $313,492 Data Processing $226,080 $136,050 Deputy Registrar $300,005 $0 City Hall $141,970 $189,489 Engineering $223,775 $252,031 TOTAL GENERAL GOVERNMENT $1,900,830 $1,531;524 Public Safetv National Guard $23,870 $24,620 Law Enforcement $996,205 $1,000,173 Fire $439,350 $357,405 Fire Relief $0 $100,476 Building Inspections $430,750 $412,064 Civil Defense $18,345 $19,940 Animal Control $45,500 $45,875 TOTAL PUBLIC SAFETY $1;930,150 $1,960,55 Transit - River Rider (New) $23,500 $5,000 TOTAL TRANSIT 1 $23,5001 $5,000 Public Works Inspections $173,935 $168,233 Public Works Administration $215,300 $232,190 Streets & Alleys $583,980 $1,002,407 Snow & Ice $138,915 $161,963 Street Lighting - Maintenance $237,500 $156,500 Parkin Lots $48,300 $15,500 Parks - Administration $0 $575,913 Parks - Improvements $0 $206,000 Parks - Ballfields $0 $34,200 Shop & Garage $198,950 $184,849 Refuse Collection $510,075 $514,420 Engineering $223,775 $252,031 TOTAL PUBLIC WORKS $2,330,730 $3,504,206 Health & Welfare Senior Citizens Center $94,915 $96,020 C -5 CITY OF MONTICELLO YMCA/Community Education $18,200 1 $12,740 Ice Arena Contributions $75,000 1 $75,000 TOTAL HEALTH & WELFARE $188,115 $183,760 Community Celebrations Community Celebrations (Prev in Parks) $10,700 $8,500 TOTAL PARKS & RECREATION $10,7001 $8,500 Economic Development Economic Development $79,070 $43,461 TOTAL ECONOMIC DEVELOPMENT $79,0701 $43,461 Miscellaneous Misc. -- Severence Benefits $20,530 $0 Insurance $161,940 $187,405 Reserve for Salary Schedule Adjustments $0 $0 TOTAL MISCELLANEOUS $182,470 $187,405 TOTAL GENERAL FUND EXPENDITURES 1 $6,645,565 $7,421,909 C -6 CITY OF MONTICELLO 2008 GENERAL FUND EXPENDITURES SUMMARY BY ACCOUNT 2020 Duplicating & Copy Supplies 2005 57.38 2007 2007 ACTUAL ACCT DESCRIPTION ACTUAL 2006 ACTUAL BUDGET THRU 9/30/2007 2008 BUDGET 1010 Salaries, Full Time - Reg 1,158,973.15 1,481,172.41 1,644,915.00 1,089,622.01 1,814,290.00 1020 Salaries, Full Time - OT 39,172.43 49,467.78 40,500.00 34,097.86 42,150.00 1030 Salaries, Part Time - Reg 103,431.03 63,895.53 65,695.00 33,788.87 43,600.00 1031 Salaries, Part Time - OT 5.63 - - 86.47 - 1040 Salaries, Temporary - Reg 28,693.17 22,399.46 41,200.00 18,485.41 141,050.00 1050 Salaries, Temporary - OT 28.68 271.23 500.00 1,412.25 900.00 1090 Salaries, Other 6,060.72 5,764.38 6,920.00 4,644.96 5,500.00 1110 Severance Pay 38,275.11 64,493.26 7,200.00 1,684.87 16,350.00 1111 Severance Benefits (206,968.00) - 20,530.00 - - 1210 PERA Contributions 74,612.40 90,978.47 106,585.00 68,590.37 120,435.00 1220 FICA Contributions 88,079.35 96,709.35 110,635.00 70,355.49 125,265.00 1250 Medicare Contributions 20,811.70 22,818.42 26,060.00 16,604.80 29,495.00 1310 Health /Dental /Life Ins. 212,180.26 243,227.75 229,360.00 168,623.92 338,762.00 1315 Flex Benefits 3,039.36 3,083.29 2,025.00 1,937.67 2,210.00 1420 UC Benefit Payments 120.17 - - - - 1510 Worker's Comp Ins Premiums 51,739.00 41,939.52 51,920.00 39,217.50 55,265.00 1520 Worker's Comp Beneift Pmt - - - - - SUB- TOTAL: PERSONNEL SERVICES: 1,618,254.16 2,186,220.85 2,354,045.00 1,549,152.45 2,735,272.00 2020 Duplicating & Copy Supplies 311.63 57.38 200.00 - 150.00 2025 Data Processing Supplies 2,990.29 1,427.88 3,700.00 2,409.46 3,500.00 2030 Printed Forms & Paper - 6,013.37 6,950.00 4,719.50 7,080.00 2065 Safety Supplies 1,813.06 1,500.00 772.54 4,600.00 2070 Training Supplies - 117.19 500.00 - 500.00 2075 Meeting Supplies 690.81 - - 33.21 100.00 2099 Office Supplies 12,453.40 10,614.03 14,850.00 6,824.40 11,600.00 2110 Cleaning Supplies 325.01 2,268.08 1,350.00 2,010.50 5,450.00 2111 Clothing Supplies 8,818.23 7,931.29 12,050.00 10,582.85 12,350.00 2120 Motor Fuels 30,186.42 41,491.21 43,000.00 55,174.67 70,200.00 2130 Lubricants & Additives 3,347.82 5,378.03 2,200.00 3,151.59 4,400.00 2150 Shop materials - 2,236.25 2,500.00 21.03 2,500.00 2151 Paint Supplies - 2,359.61 500.00 3,348.46 6,100.00 2152 Welding Supplies - 642.69 500.00 1,333.43 2,000.00 2153 Lighting Supplies - 1,697.37 - - 1,250.00 2160 Chemical Products - 3,633.35 2,000.00 379.96 14,000.00 2165 Park Supplies - - - - 10,000.00 C -7 CITY OF MONTICELLO 2008 GENERAL FUND EXPENDITURES SUMMARY BY ACCOUNT ACCT DESCRIPTION 2005 ACTUAL 2006 ACTUAL 2007 BUDGET 2007 ACTUAL THRU 9/30/2007 2008 BUDGET 2170 Sand - 21,740.61 13,500.00 24,940.04 27,500.00 2199 General Operating Supplies 159,939.44 69,324.41 95,325.00 31,725.52 83,725.00 2210 Equipment Repair Parts 9,951.29 11,414.53 10,750.00 15,770.92 23,700.00 2211 Vehicle Repair Parts 8,321.36 7,936.95 11,700.00 4,526.79 16,100.00 2220 Tires 438.94 567.46 1,000.00 - 3,000.00 2230 Building Repair Supplies 359.00 887.79 10,600.00 2,233.13 20,500.00 2240 Street Maintenance Materials - 24,765.46 10,000.00 13,086.62 20,000.00 2241 Sidewalk Maint Supplies - 105.09 - - 1,000.00 2245 Plowing Supplies - 798.05 3,025.63 - 1,000.00 2246 Snow Removal Repair Supplies - - - 577.30 - 2250 Landscaping Materials 1,671.48 3,263.19 6,000.00 1,071.49 16,000.00 2251 Irrigation Supplies - 585.48 - - 3,000.00 2260 Sign Repair Materials - 3,188.79 2,500.00 6,497.75 4,000.00 2299 Misc Repair & Mtc Supplies 6,849.55 579.79 3,000.00 203.33 17,000.00 2410 Small Tools & Equipment 17,221.98 3,477.24 9,000.00 592.50 17,150.00 2411 Recycling Bins 9,244.50 3,644.16 3,500.00 - 1,500.00 2440 T &E / Machinery 3,696.62 - - 1,292.73 6,000.00 2460 T &E / Furniture 1,884.59 - 4,200.00 2465 T &E Safety / Equipment - - - 2471 T &E / Office Equipment 4,158.83 - 2,500.00 - 4,500.00 2472 T &E / Computer Equipment 19,727.80 18,371.58 42,650.00 23,854.76 38,200.00 2499 T &E / Other 1,085.79 536.76 8,100.00 39,278.00 8,600.00 2580 Maps - - - - - 2999 Misc Merchandise for Resale - - - - - SUB- TOTAL: SUPPLIES: 303,674.78 258,868.13 321,925.00 256,412.48 472,455.00 3010 Prof Services - Audit 36,851.10 42,480.00 43,200.00 43,200.00 36,250.00 3030 Prof Services - Engineering 898,361.12 519,528.44 111,000.00 175,130.53 140,000.00 3040 Prof Services - Legal Fees 76,553.98 77,659.11 100,000.00 49,430.17 58,000.00 3050 Prof Services - Law Enforcement 836,580.00 876,000.00 991,705.00 686,565.00 999,673.00 3090 Prof Services - Data Processing 55,252.28 53,782.43 63,000.00 37,939.95 64,000.00 3091 Prof Services - Software /prgrm 12,012.74 15,866.18 7,000.00 3,858.38 13,650.00 3092 Prof Services - Website /email 5,450.40 5,486.80 8,680.00 3,025.63 5,800.00 3100 Prof Services - Refuse Collection 156,449.57 163,939.32 166,200.00 116,327.28 176,250.00 3101 Prof Services - Recycling Contr. 87,162.20 91,779.20 93,300.00 63,407.89 98,500.00 3102 Prof Services - Landfill Charges 169,298.36 179,242.05 176,410.00 121,785.52 179,200.00 C -8 CITY OF MONTICELLO 2008 GENERAL FUND EXPENDITURES SUMMARY BY ACCOUNT C -9 2005 2007 2007 ACTUAL ACCT DESCRIPTION ACTUAL 2006 ACTUAL BUDGET THRU 9/30/2007 2008 BUDGET 3105 Prof Services - Lawn Service 2,342.15 5,905.28 3,600.00 5,201.78 4,600.00 3110 Prof Services - Custodial 874.80 874.80 1,070.00 656.10 1,070.00 3120 Prof Services - Animal Control 34,365.10 39,419.40 36,750.00 27,091.44 37,700.00 3125 Prof Services - Assessing 50,364.00 55,156.00 56,125.00 52,240.00 53,175.00 3136 Prof Services - Sr.Ctr.Contrib 40,000.62 45,999.96 47,850.00 35,887.50 49,750.00 3140 Prof Services - Bldg Perm Rev - - - 328.50 - 3190 Maintenance Agreements 39,302.71 46,720.39 45,675.00 40,046.08 50,250.00 3195 Prof Services - Newsletter 6,062.09 11,161.70 9,200.00 4,267.46 10,000.00 3199 Misc Professional Services 229,662.84 282,001.58 466,850.00 248,979.31 218,755.00 3210 Telephone 44,932.56 43,376.45 50,650.00 31,425.76 46,385.00 3220 Postage 16,026.92 17,334.01 19,700.00 12,138.32 14,450.00 3230 Radio Units - 538.90 1,000.00 - 1,000.00 3240 Delivery Mail Service 198.01 39.92 100.00 - 100.00 3310 Travel Expense 7,709.35 11,314.61 11,135.00 6,928.85 11,200.00 3320 Conference & Schools 19,048.42 15,111.33 28,340.00 12,084.58 36,490.00 3499 Advertising 998.79 37.28 500.00 296.66 1,900.00 3510 Legal Notice Publication 76,410.28 54,466.03 31,500.00 24,483.17 3,138.00 3520 General Public Information 12,070.38 16,960.00 6,200.00 3,141.17 9,700.00 3560 Brochures 30,427.58 19,293.15 33,000.00 1,651.07 - 3599 Misc Printing 847.74 2,306.75 1,300.00 235.14 2,600.00 3610 General Liability Insurance 34,965.00 52,703.90 66,280.00 41,786.49 97,805.00 3620 Property Insurance 18,554.00 27,889.06 34,030.00 24,549.74 34,165.00 3630 Vehicle Insurance 14,240.75 19,498.10 19,980.00 14,336.08 21,185.00 3699 Misc General Insurance (7,050.76) 634.38 10,380.00 2,097.70 2,475.00 3720 Sales Tax 15,076.76 17,500.46 33,400.00 11,454.82 29,900.00 3810 Electric 161,376.11 189,653.27 173,425.00 134,219.62 206,895.00 3830 Gas 37,156.80 39,824.52 47,700.00 32,631.90 46,100.00 4010 Repair & Mtc - Buildings 11,771.27 16,389.06 24,800.00 10,370.78 30,500.00 4044 Repair & Mtc - Mach & Equip 4,221.35 2,558.62 18,800.00 3,251.50 24,450.00 4050 Repair & Mtc - Vehicle 26,854.92 12,888.83 27,850.00 18,627.38 42,325.00 4090 Adopt -A -Park Maintenance - - - - 3,000.00 4091 Pathway Maintenance - - - - 20,000.00 4099 Repair & Mtc - Other 1,341.64 1,200.26 2,000.00 1,663.56 5,500.00 4120 Bldg / Room Rental 247,180.00 47,695.00 47,695.00 - 47,695.00 4150 Equipment Rental 2,826.82 2,310.32 241,200.00 2,318.50 5,100.00 4160 Machinery Rental - - 1,000.00 - 1,000.00 C -9 CITY OF MONTICELLO 2008 GENERAL FUND EXPENDITURES SUMMARY BY ACCOUNT SUB - TOTAL: SERVICES & CHARGES: 3,775,457.86 2005 3,652,520.00 2007 2007 ACTUAL 3,250,982.00 ACCT DESCRIPTION ACTUAL 2006 ACTUAL BUDGET THRU 9/30/2007 2008 BUDGET 4170 Uniform Rental 3,748.88 3,718.97 4,750.00 2,477.79 6,750.00 4199 Miscellaneous Rentals - - - 54.14 250.00 4310 PW - Cash Short - 5.55 - - - 4330 Dues, Membership, & Subscript 21,366.02 32,286.43 32,540.00 23,396.96 34,150.00 4335 Special Assessment Fees - Cty 4,804.35 3,109.35 3,500.00 2,649.30 3,000.00 4350 Books & Pamphlets 1,160.25 799.60 2,300.00 325.30 3,350.00 4370 Licenses & Permits 36,371.14 23,938.05 41,000.00 8,747.79 36,175.00 4390 Prizes - - - - 200.00 4391 Park Tree Replacement - - - - 6,000.00 4393 AWAIR Program 3,537.00 3,295.00 5,000.00 3,295.00 4,500.00 4395 Refunds / Reimbursements Out 93,339.00 99,248.93 96,500.00 - 100,476.00 4398 Bank Charges 10,039.46 454.58 12,000.00 11,702.90 15,000.00 4399 Misc Other Expense 8,240.84 20,864.93 9,650.00 6,469.76 15,950.00 4414 Pathway "Walk & Rolf' 3,720.17 3,828.94 4,200.00 3,109.67 3,200.00 4425 Christmas Decorations - - 5,000.00 - 5,000.00 4429 Other Celebrations - - 1,500.00 - 300.00 4430 Ice Arena Contribution 75,000.00 75,000.00 75,000.00 75,000.00 75,000.00 SUB - TOTAL: SERVICES & CHARGES: 3,775,457.86 3,391,077.18 3,652,520.00 2,242,289.92 3,250,982.00 5201 Buildings - - 160,000.00 - 75,000.00 5301 Improvements 19,937.19 43,957.62 102,500.00 73,247.05 322,200.00 5401 Heavy Equipment - - - - 290,000.00 5501 Motor Vehicles - 6,099.71 208,895.00 9,995.00 153,500.00 5601 Furniture & Fixtures 12,768.13 - 5,500.00 - 500.00 5701 Office Equipment - 5,613.64 1,800.00 6,500.00 5702 Computer Equipment 5,523.06 - - - 15,500.00 5801 Other Equipment 7,916.15 12,818.34 98,750.00 131,191.61 45,000.00 5805 Recreation Equipment - - - - 55,000.00 7203 Transfer to Other Funds 65,000.00 12,861.26 - - - SUB- TOTAL: CAPITAL OUTLAY: 111,144.53 81,350.57 577,445.00 214,433.66 963,200.00 TOTAL EXPENDITURES - GENERAL ACCT: 5,808,531.33 5,917,516.73 6,905,935.00 4,262,288.51 7,421,909.00 C -10 LEGISLATIVE DEPARTMENT: COUNCIL SUPERVISOR: Mayor & City Council FUND NUMBER: 101 41110 ACTIVITY SCOPE: The Mayor and City Council provide elected representation of the community with control over matters of policy, budget, administration, and operations of the City. Members participate in various committees, as well as direct staff, through the City Administrator, as to their overall goals for the City. OBJECTIVES FOR 2008 1. Adopt policies and ordinances consistent with council's position on growth, zoning, and financial strategy. 2. Examine alternatives in Public Works facility expansion. 3. Continue to work on the completion of the City's updated comprehensive plan. 4. Continue to work with the City Administrator on succession planning for the City. ISSUES FOR 2008 1. Succession planning of City Staff 2. Drop in tax capacity. PROGRAMS: TYPE: EXPLANATION Conduct meetings as necessary to direct staff as to council's position on policy, growth, comprehensive planning, and financial strategies, City Government as well as addressing residents' issues. C -11 RESOURCE ALLOCATION: 100% LEGISLATIVE MEASURABLE WORKLOAD DATA: MEASUREMENT 2004 2005 Number of City Council Meetings 34 38 2006 2007 28 38 (dim July) BUDGET COMMENTARY Council's budget remains consistent with that of previous years. Dues and memberships consist of Mayor's Association and League of Minnesota dues. Miscellaneous other expense includes $3,500 for acknowledgement of long -term, retiring employees. BUDGET C -12 FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 49,748 31,837 36,715 40,775 Total Revenues: 49,748 31,837 36,715 40,775 EXPENDITURES: Personnel Services 26,667 26,057 26,060 26,875 Supplies 1,090 0 0 0 Other Services and Charges 21,991 5,780 10,655 13,900 Capital Outlay 0 0 0 0 Total Expenditures: 49,748 31,837 36,715 40,775 C -12 CITY ADMINISTRATION DEPARTMENT: ADMINISTRATION SUPERVISOR: CITY ADMINISTRATOR FUND NUMBER: 101 41301 ACTIVITY SCOPE: City Administration provides the overall direction of the City, as determined by Council and Mayor. The City Administrator serves as Chief Administrative Officer for the City, ensuring that laws, ordinances, and resolutions of the City Council are enforced and implemented. The City Administrator is responsible for managing the overall operations of all City departments. The Deputy City Clerk's responsibilities involve the management and retention of all official records and documents of the City. The Clerk is also responsible for supervising and scheduling reception staff, as well as all election procedures. OBJECTIVES FOR 2008 1. Assist City Council in setting policies and procedures in accordance with council's position. Provide direction and leadership on major city projects, budget management, oversee performance evaluation 2. and long range planning. 3. Continue with proactive succession planning regarding key staffing rolls within the City's organization. 4. Establish a budget amount for converting the City's large scale drawings to laser fiche. 5. Continue conversion of permanent records to laser fiche. ISSUES FOR 2008 1. Long range Comprehensive and Succession planning. 2. Implications due to the decrease in Tax Capacity for the City. PROGRAMS: RESOURCE TYPE: EXPLANATION ALLOCATION Supervision of City Provide management and guidance to the overall operations of the I. Operations City. 20% City Council & Committee Prepare, develop, and coordinate agendas, recommendations, and 2, coordination special reports. Address public relations. 20% Manage and administer personnel policies, Pay Equity, staff 3. Personnel management recruitment, and contract negotiations. 10% 4. Council Preparation of agendas, minutes, ordinances 23% 5. Special Assessments Prepare assessment rolls, deferred assessments, assessment searches 13% 6. Citizen Inquiries Answer questions from residents, etc. 7% Converting files to laser fiche, purging records no longer needed, 7. Record Retention adding records to the retention schedule, etc. 7% C -13 CITY ADMINISTRATION MEASURABLE WORKLOAD DATA: MEASUREMENT Council meeting agendas prepared Records Conversion BUDGET COMMENTARY 2004 2005 2006 2007 FY 2008 Actual 28 34 38 38 (thin Jury) 298,547 261,010 Update Council mnmes, 0 mmutei /agendas agrndas, 10,350 5,045 comm�ss�on mfn u. &'en" th. Start bldg. th. 2006. Continue with 2004 records bldg pemdis The budget is based on amounts required for administration activities of the City. All personnel expenses related to the receptionist position have been moved to the City Hall department for 2008. BUDGET REVENUES: General Fund Support Licenses and Permits Charges for Services Miscellaneous Revenues Total Revenues: EXPENDITURES: Personnel Services Supplies Other Services and Charges Capital Outlay Total Expenditures: FY 2005 FY 2006 FY 2007 FY 2008 Actual Actual Adopted Proposed 248,789 298,547 261,010 298,002 0 0 0 0 10,350 5,045 10,000 4,500 0 0 0 0 259,139 303,592 271,010 302,502 234,439 291,117 241,150 287,227 74 264 125 125 24,626 12,211 29,735 15,150 0 0 0 0 259,139 303,592 271,010 302,502 C -14 ELECTIONS DEPARTMENT: ELECTIONS SUPERVISOR: DEPUTY CITY CLERK FUND NUMBER: 101 41410 ACTIVITY SCOPE: Elections provides the preparation of any and all elections, including organizing the polling places, election judges, and vote tabulations. OBJECTIVES FOR 2008 1. Establish a second polling precinct for 2008 elections. ISSUES FOR 2008 1. Election law changes. PROGRAMS: RESOURCE TYPE: EXPLANATION ALLOCATION Conduct primary and general elections every other year. Conduct 1. Elections special elections and referendums as required. 100% C -15 ELECTIONS MEASURABLE WORKLOAD DATA: MEASUREMENT 2004 2005 2006 2007 5,261 491 4,028 Number of Voters Presidential Special non-pre idemf.i NA BUDGET COMMENTARY The Elections department has budgeted for additional funds to be set aside in 2008 to staff and rent a second polling precinct within the City. In addition, $6,500 is needed for a second ballot marking machine. BUDGET REVENUES: General Fund Support Total Revenues: EXPENDITURES: Personnel Services Supplies Other Services and Charges Capital Outlay Total Expenditures: FY 2005 FY 2006 FY 2007 FY 2008 Actual Actual Adopted Proposed 2,303 13,770 1,000 22,700 2,303 13,770 1,000 22,700 2,133 6,388 1,000 10,000 0 246 0 300 170 1,523 0 5,900 0 5,614 0 6,500 2,303 13,770 1,000 22,700 C -16 FINANCIAL ADMINISTRATION DEPARTMENT: FINANCE SUPERVISOR: FINANCE DIRECTOR FUND NUMBER: 101 41520 ACTIVITY SCOPE: The Finance department conducts the financial affairs of Monticello in accordance with the Government Accounting Standards Board (GASB) and Generally Accepted Accounting Principals (GAAP). This includes protecting the assets of the City, the initiation of financial plans, investment and debt management , review and implementation of internal controls, and accounting for every financial transaction of the City including accounts payable, accounts receivable, payroll, and accounting control. The preparation of the annual audited financial report, and annual budget document are also facilitated through finance. OBJECTIVES FOR 2008 1 Select an audit firm from RFP respondents and perform annual audit within reasonable time frame, but no later than May 31. 2. Continue working on a Financial Management plan for the city. 3. Implement online payment system (web- based) to integrate with City processes. Continue work on production of budget documents in format eligible to be reviewed and earn recognition for 4. budget excellence. 5. Complete reconciliation of Tax Increment Financing records. 6. Provide meaningful and timely financial reports and information to departments, Council, and commissions. 7. Initiate Request For Proposal for banking services. ISSUES FOR 2008 1. Provide funding to implement web -based online payment system, integration with current software. 2. Coordinate audit schedule with that of potential new audit firm. 3. Adapt finance department employee responsibilities with objectives and goals of new finance director. PROGRAMS: TYPE: EXPLANATION RESOURCE ALLOCATION 1. Daily Operations Processes relative to municipal finance, utility billing, assessments, qp% and payroll. Customer service corresponding to these areas. 2. Supervision Delegation of duties, employee evaluation, training, oversight of municipal finance responsibilities, department planning. 10 °% 0 3. Financial Administration Oversight of City's cash and investments, annual audit and budget processes, management of city financing (bonds, TIF); as well as 30% interaction with department heads, Council and commissions, vendors, and residents, preparation for council or other meetings. 4. Project Development One -time or special projects involving the finance department. (ex. RFP for banking, fiber project, records retention and storage, 20% financial management plan). C -17 FINANCIAL ADMINISTRATION MEASURABLE WORKLOAD DATA: MEASUREMENT 2004 2005 2006 Number of Accts. Payable checks processed Number of Accounts Receivable invoices produced. Amount of Money collected through AR invoice billing Number of special assessments for all properties 3,561 3,406 3,432 287 285 352 188,669 178,069 260,554 2007 1,883 oh. July) 141 (thm July) 678,017 (thru July) BUDGET COMMENTARY The Finance budget includes funds needed to handle the financial transactions of the City, in an efficient manner, while maintaining the highest level of internal controls and segregation of duties. Additional funds have been budgeted for conferences and schools to allow staff to remain up to date with GASB reporting requirements. BUDGET REVENUES: General Fund Support Licenses and Permits Charges for Services Miscellaneous Revenues Total Revenues: EXPENDITURES: Personnel Services Supplies Other Services and Charges Capital Outlay Total Expenditures: FY 2005 FY 2006 FY 2007 FY 2008 Actual Actual Adopted Proposed 91,112 20,418 121,275 109,703 0 0 0 0 115 150 100 100 129,386 249,147 220,150 276,700 220,613 269,715 341,525 386,503 200,042 260,016 1,388 504 19,184 9,194 0 0 220,613 269,715 C -18 316,550 356,553 1,650 1,800 23,325 28,150 0 0 341,525 386,503 FINANCIAL ADMINISTRATION DEPARTMENT: AUDIT SUPERVISOR: FINANCE DIRECTOR FUND NUMBER: 101 41540 ACTIVITY SCOPE: An audit of the City's finances must be completed on an annual basis for the City to remain in compliance with Federal and State accounting practices. OBJECTIVES FOR 2008 1. Complete 2007 financial audit in a timely fashion. 2. Complete the 2007 financial audit with little or no material weaknesses stated by the auditors. 3. Work with our new audit firm to establish a positive, professional working relationship. ISSUES FOR 2008 1. Increasing GASB reporting requirements. 2. SAS 112 requirements. PROGRAMS: TYPE: EXPLANATION Complete the annual audit, as required, in an timely fashion, 1. Annual Audit addressing any issues the auditors may have, allowing for little or no material weaknesses written about the City. C -19 RESOURCE ALLOCATION: 100% FINANCIAL ADMINISTRATION MEASURABLE WORKLOAD DATA: MEASUREMENT 2004 2005 2006 Date of Audit submittal to the state BUDGET COMMENTARY 2007 The budget for auditing consists entirely of the expenses associated with the required audit process. In 2007, a Request For Proposal was sent to several firms for their auditing services. This RFP guarantees the cost for three years. The City intends to initiate RFP's every three years here after. BUDGET C -20 FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 36,851 42,480 43,200 36,250 Total Revenues: 36,851 42,480 43,200 36,250 EXPENDITURES: Personnel Services 0 0 0 0 Supplies 0 0 0 0 Other Services and Charges 36,851 42,480 43,200 36,250 Capital Outlay 0 0 0 0 Total Expenditures: 36,851 42,480 43,200 36,250 C -20 CITY ASSESSING DEPARTMENT: ASSESSING SUPERVISOR: CHIEF BUILDING OFFICIAL FUND NUMBER: 101 41550 ACTIVITY SCOPE: Assessing requirements are handled through a contract the City holds with the Wright County Assessor. There are no plans to alter this activity. OBJECTIVES FOR 2008 1. To assess new and existing parcels within the City as required. ISSUES FOR 2008 None. PROGRAMS: TYPE: EXPLANATION To contract with Wright County Assessor, determining values for all 1. Assess parcels within the City. C -21 RESOURCE ALLOCATION: 100% MEASURABLE WORKLOAD DATA: MEASUREMENT New Construction - Houses New Construction - Commercial Total City Parcels assessed BUDGET COMMENTARY CITY ASSESSING 2004 2005 2006 2007 Assessing services are contracted with the Wright County Assessor, this is the only line item expense in this department. The estimated number of assessments are: 4,800 existing parcels @ $10.50, New construction: 100 houses @ $25.00, 3 Commercial @$25.00, and 2 Commercial @ $100.00. BUDGET C -22 FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 44,490 53,131 51,125 51,675 Licenses and Permits 0 0 0 0 Charges for Services 5,950 2,025 5,000 2,000 Miscellaneous Revenues 0 0 0 0 Total Revenues: 50,440 55,156 56,125 53,675 EXPENDITURES: Personnel Services 76 0 0 0 Supplies 0 0 0 0 Other Services and Charges 50,364 55,156 56,125 53,675 Capital Outlay 0 0 0 0 Total Expenditures: 50,440 55,156 56,125 53,675 C -22 LEGAL ADMINISTRATION DEPARTMENT: LEGAL SUPERVISOR: CITY ADMINISTRATOR FUND NUMBER: 101 41601 ACTIVITY SCOPE: All Legal services are currently contracted with a private legal firm. Activities included are the issuance of legal opinions, preparation of ordinances, resolutions, contracts, and agreements, and the conduct of civil litigation. Additional legal requirements, such as publications, and dues are also directed to Legal activities. OBJECTIVES FOR 2008 1. Continue contracting for legal council. ISSUES FOR 2008 1. Rising costs associated with legal council. 61.0 TYPE: EXPLANATION 1. Legal Contracted services with legal council, required legal publications, City Coalition Dues AWN RESOURCE ALLOCATION: 100% LEGAL ADMINISTRATION MEASURABLE WORKLOAD DATA: MEASUREMENT Number of Legal notices published. Number of billed hours for legal council. BUDGET COMMENTARY 2004 2005 2006 2007 Legal services are contracted with a private legal firm. Additionally, Legal Notice Publications and Membership dues to the Coalition of Utility Cities are based out of the Legal Fund. The line item expense for the Legal Notice Publication was substantially decreased for 2008, due to Council's directive to stop publishing minute summaries. Council minutes are available to anyone on the City's website, at City Hall, or can be mailed, if requested. Publication costs wer initially reduced in 2007, when Council chose to use alternate information sources regarding publishing the bill register. BUDGET C -24 FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 83,192 130,524 76,915 50,088 Total Revenues: 83,192 130,524 76,915 50,088 EXPENDITURES: Personnel Services 0 0 0 0 Professional Services 7,841 53,759 30,000 33,000 Legal Notice Publication 75,352 53,678 30,000 1,088 Dues, Memberships, and Subscriptions 0 23,086 16,915 16,000 Total Expenditures: 83,192 130,524 76,915 50,088 C -24 COMMUNITY DEVELOPMENT ADMINISTRATION DEPARTMENT: PLANNING & ZONING, COMMUNITY DEVELOPMENT SUPERVISOR: COMMUNITY DEVELOPMENT DIRECTOR FUND NUMBER: 101 41910 ACTIVITY SCOPE: The Community Development and Planning Department is responsible for long -range and current planning efforts for Monticello. The Department is responsible for regulating development and use standards as outlined in the zoning and subdivision ordinance; these standards are aimed at protecting and promoting public health, safety, and welfare. The Department also provides citizens, business owners, and developers with current, easily accessible information about Monticello's planning process and what's happening in their community. OBJECTIVES FOR 2008 # Comprehensive plan implementation strategies. # Zoning ordinance update. # GIS foundation system implementation. # Public relations improvements (utilize new and existing resources). # Continuation of planning process service improvements. ISSUES FOR 2008 # Implementation of Comprehensive Plan objectives. # GIS Training PROGRAMS: RESOURCE TYPE: EXPLANATION ALLOCATION # Administration Basic administrative tasks (cash register, reports, phone calls, etc) 8% # Planning 8s Zoning Handling and responding to planning and zoning questions, requests. 35% # Public Relations Includes development, coordination, and implementation of 55% processes involved with applicant/developer and community services. # Event Management Walk'n Roll, Seedling event 2% C -25 COMMUNITY DEVELOPMENT ADMINISTRATION MEASURABLE WORKLOAD DATA: MEASUREMENT 2004 2005 2006 2007 Planning Applications 53 51 34 Planning /Zoning requests for service NA NA NA Project Reconciliations 4 18 16 Plan Intake / Distribution NA NA NA Commercial / Industrial plan review NA NA NA BUDGET COMMENTARY The Planning and Zoning Budget for 2008 includes increases for public information, printing, and advertising. These increases are in direct correlation with the 2008 objectives. Personnel Services include funds for an additional assistant's position, as well as change in departments, due to the City Administrator's change in position from Planning and Zoning to Administration. Miscellaneous Professional Services include a Consultant Planner for $80,000, re- writing the Zoning Ordinance for $35,000, Natural Resource Inventory for $20,000, and the "Branding" of Monticello for $10,000, totaling $145,000. BUDGET 14W41 FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 221,175 256,780 299,185 261,492 Licenses and Permits 4,800 4,175 4,100 4,000 Charges for Services 104,176 52,023 103,000 48,000 Miscellaneous Revenues 0 0 0 0 Total Revenues: 330,151 312,978 406,285 313,492 EXPENDITURES: Personnel Services 91,037 98,972 162,435 131,242 Supplies 633 784 200 300 Other Services and Charges 238,481 213,223 243,650 181,950 Capital Outlay 0 0 0 0 Total Expenditures: 330,151 312,978 406,285 313,492 14W41 INFORMATION SYSTEMS ADMINISTRATION DEPARTMENT: DATA PROCESSING SUPERVISOR: FINANCE DIRECTOR FUND NUMBER: 101 41920 ACTIVITY SCOPE: This activity manages the data processing needs for all departments of the City. It provides for maintenance of existing computer equipment and servers, upgrades to hardware and software, and installation of new computer equipment and software. In addition, electronic surveillance /security, wireless technology, telecommunications, electronic storage and recovery, and other technology needs are covered under this area. OBJECTIVES FOR 2008 1. Implement city-wide fiber network project. 2. Purchase /upgrade computer hardware and software to keep pace with City technology needs - in accordance with replacement cycle. 3. Respond to data processing requests within 30 -60 minutes, develop action plan to resolve issues, if necessary. 4. Update /improve city website, including online payments and forms. 5• Link city buildings through wide area network or VPN connections (city hall/community center, DMV, public works, liquor store, fire department). 6. Provide access to keyboarding and introductory computer software training for employees that request this. 7. Update information systems disaster recovery plan for the city. ISSUES FOR 2008 1 • Identify and develop plans for the many components associated with a fiber optics network and service enterprise. 2. Update lists and develop a master inventory of personal computers, software and peripherals used in the city. 3. Develop a filing system for work requests and other data processing records. PROGRAMS: RESOURCE TYPE: EXPLANATION ALLOCATION 1. Purchasing Research, get quotes, and purchase computer supplies, software, and equipment for the city. 5% 2. Problem Solving Respond to work requests and questions from employees regarding hardware, software, and networking issues. Schedule consultant to 35% perform maintenance, updates, installations, etc. 3. Routine Maintenance Daily and other scheduled backups, AS400 programs updates, ° Z/0 general computer analysis. 4. Administration Assess needs. Oversee budget of MIS department. Research 10% inquiries from city departments; discussions with outside vendors. 5. Special Projects Serve on City Fiber Optics Committee and perform duties as assigned. Maintain records related to fiber network project. Track 48% financial status of project budget. C -27 INFORMATION SYSTEMS ADMINISTRATION MEASURABLE WORKLOAD DATA: MEASUREMENT Hours billed by computer consultant Hours worked on City Fiber Project (Sr.Fin.Oft) Number of computer work requests (email, paper) BUDGET COMMENTARY 2004 2005 2006 2007 The Data Processing department purchases all hardware and software equipment for the City, based on an annual replacement schedule. In 2008, $26,400 has been budgeted for the replacement and addition of computer equipment, with an additional $15,500 in Capital Assets for a server and a network hub. Professional services includes $5,000 for ROW Ordinance and $64,000 for computer and software consultation and service /maintenance agreements. BUDGET C -28 FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 84,375 90,137 226,080 136,050 Total Revenues: 84,375 90,137 226,080 136,050 EXPENDITURES: Personnel Services 0 0 0 0 Supplies 2,990 1,428 3,700 3,500 T & E - Computer Equipment 12,924 16,981 37,200 26,400 Services and Other Expenses 62,938 71,729 185,180 90,650 Capital Outlay 5,523 0 0 15,500 Total Expenditures: 84,375 90,137 226,080 136,050 C -28 CITY HALL DEPARTMENT: CITY HALL SUPERVISOR: CITY ADMINISTRATOR FUND NUMBER: 101 41940 ACTIVITY SCOPE: The activity for this department is to allow City Hall to run smoothly, by providing supplies, customer service, and staffing resources for the City. OBJECTIVES FOR 2008 # To provide friendly, knowledgeable customer service to the public. # Allow adequate hours of business throughout the year. # Maintain a reputable facility to house meetings and staff. ISSUES FOR 2008 # Staffing reception for adequate hours of business with little back up. PROGRAMS: TYPE: EXPLANATION Provide friendly, knowledgeable service to residents, vendors, and # Customer Service staff. Provide a clean, well - maintained facility to house meetings and # Maintenance staff. [0jW4%] RESOURCE ALLOCATION 30% 70% CITY HALL MEASURABLE WORKLOAD DATA: MEASUREMENT 2004 2005 2006 2007 Meetings held in City Hall. Annual hours open for business. Number of staff working in City Hall. BUDGET COMMENTARY Items budgeted for the City Hall department are commonly shared among all departments operating out of City Hall, as well as some supplies used by the Community Center. The 2008 budget includes Personnel Services for the receptionist position, which was previously under Administration. Funds have also been budgeted for office cubical reorganization, due to the need for additional staff at City Hall. BUDGET REVENUES: General Fund Support Licenses and Permits Charges for Services Miscellaneous Revenues Total Revenues: EXPENDITURES: Personnel Services Supplies Other Services and Charges Capital Outlay Total Expenditures: FY 2005 FY 2006 Actual Actual 113,485 41,402 2,422 29,623 186,931 6,815 26,914 120,497 32,705 186,931 C -30 83,730 46,812 1,867 9,672 142,081 FY 2007 FY 2008 Adopted Proposed 67,170 122,844 46,100 53,745 2,700 2,800 7rAnn in Inn fr'sX.V11l 900WIM-1 8,617 8,630 51,599 17,705 16,800 15,850 115,759 116,540 122,040 0 0 0 1A1 n41 1d1 07n 1£o ARO LAW ENFORCEMENT DEPARTMENT: LAW ENFORCEMENT SUPERVISOR: CITY ADMINISTRATOR FUND NUMBER: 101 42101 ACTIVITY SCOPE: All Law Enforcement services are currently contracted with the Wright County Sheriffs Department. The Sheriffs Department maintains a local office in City Hall, and is contracted by the City for approximately 19,000 hours annually. OBJECTIVES FOR 2008 # Continue contracting for Law Enforcement Services through the Wright County Sheriffs Department. ISSUES FOR 2008 # Resident concerns regarding having our own police force. PROGRAMS: TYPE: EXPLANATION # Law Enforcement Contracted Law Enforcement Services with Wright County # Miscellaneous Additional contributions to local Law Enforcement Programs C -31 RESOURCE ALLOCATION 99% 1% LAW ENFORCEMENT MEASURABLE WORKLOAD DATA: MEASUREMENT BUDGET COMMENTARY 2004 2005 2006 2007 Law Enforcement services are contracted with the Wright County Sheriffs department. The 2007 hourly rate was $52.25. The 2008 hourly rate is $54.00, an increase of 3.5 %. The City has budgeted for 18,512.5 hours of law enforcement services, or an average of 50.72 hours per day. Additional funds have been budgeted for Law Enforcement programs within the City, such as speed trailer operations. BUDGET C -32 FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 838,632 880,310 996,205 1,000,173 Licenses and Permits 0 0 0 0 Charges for Services 0 0 0 0 Miscellaneous Revenues 0 0 0 0 Total Revenues: 838,632 880,310 996,205 1,000,173 EXPENDITURES: Personnel Services 0 0 0 0 Professional Services - Law Enforcement 836,580 876,000 991,705 999,673 Misc. Professional Services 2,052 4,310 4,500 500 Capital Outlay 0 0 0 0 Total Expenditures: 838,632 880,310 996,205 1,000,173 C -32 FIRE DEPARTMENT DEPARTMENT: FIRE DEPARTMENT SUPERVISOR: CITY ADMINISTRATOR FUND NUMBER: 101 42201 ACTIVITY SCOPE: The Fire Department is a Public Safety based department of the City. Personnel consists of paid volunteers. OBJECTIVES FOR 2008 # Assemble a Confined Space Entry team and equipment. # Put into place a "Duty Officer" command vehicle. # Finish specs for a new pumper to order late this year. # Find a site for a new station south of the Interstate - with new public works? Take over old PW site? # Incident command - NIMS training for all city departments. ISSUES FOR 2008 # Response time needs to improve. # NIMS training for all staff and council. # Doing a tabletop emergency drill with all departments for emergency preparedness. PROGRAMS: TYPE: # Fire/Rescue/Medical All Fire type calls # Administration EXPLANATION Fire chief, assistant, and captains # Fire Fighters fire fighters C -33 RESOURCE ALLOCATION 95% 2% 3% FIRE DEPARTMENT MEASURABLE WORKLOAD DATA: MEASUREMENT Number of Fire & First Response Calls Number of Firefighters Average time of response BUDGET COMMENTARY 2004 2005 2006 2007 (as of NA 312 286 8/27/07) The fire department consists of paid volunteers. Firefighters are paid $10.00 per hour in 2008, an increase of 11% from 2007. In addition, Fire Department Officers pay has increased to $15,550 in 2008 from $7,900 in 2007. The Fire Inspector is paid $13.00 per hour, working 20 hours per month. Capital Outlay expenditures include $125,000 in reserved funds for Future Fire Truck purchases,$15,000 in reserved funds for future 80OMH radio replacements (2nd year of reserve), and $5,000 in miscellaneous improvements. Beginning in 2008, Fire Relief expenses will be run through a new General Fund Department, 42202. BUDGET REVENUES: General Fund Support Licenses and Permits Charges for Services Miscellaneous Revenues Total Revenues: EXPENDITURES: Personnel Services Supplies Other Services and Charges Capital Outlay Total Expenditures: FY 2005 FY 2006 FY 2007 FY 2008 Actual Actual Adopted Proposed 94,839 172,006 96,500 296,255 52,047 70,455 55,750 60,150 2,692 1,711 800 1,000 149,578 244,172 153,050 357,405 86,473 74,890 84,620 106,216 22,835 22,838 32,600 33,250 169,559 155,261 182,130 72,939 0 136 140,000 145,000 278,867 253,124 439,350 357,405 C -34 FIRE DEPARTMENT DEPARTMENT: FIRE RELIEF DEPARTMENT SUPERVISOR: CITY ADMINISTRATOR FUND NUMBER; 101 42202 ACTIVITY SCOPE: The Fire Relief Department is specifically designed to track Fire Relief transactions separate from the Fire Department. OBJECTIVES FOR 2008 ISSUES FOR 2008 PROGRAMS: TYPE: Fire Relief Fire Relief Designation EXPLANATION C -35 RESOURCE ALLOCATION 100% FIRE DEPARTMENT MEASURABLE WORKLOAD DATA: MEASUREMENT 2004 2005 2006 2007 BUDGET COMMENTARY The fire relief department's budget consists of revenues and expenditures specifically related to the Fire Relief. The Fire department receives funds from both the state and any contributions the City may make. In 2008, the City is contributing $1,476. $99,000 in revenues is aid received by the state, then expensed to the Fire Relief. BUDGET REVENUES: General Fund Support Licenses and Permits Charges for Services Miscellaneous Revenues Total Revenues: EXPENDITURES: Personnel Services Supplies Other Services and Charges Capital Outlay Total Expenditures: FY 2005 FY 2006 FY 2007 FY 2008 Actual Actual Adopted Proposed 0 0 0 0 0 0 0 0 0 0 0 1,476 0 0 0 99,000 A n n innn7r 0 0 0 0 0 0 0 0 0 0 0 100,476 0 0 0 0 n n n 1 nn d7(. C -36 BUILDING INSPECTIONS DEPARTMENT: BUILDING DEPARTMENT SUPERVISOR: CHIEF BUILDING OFFICIAL FUND NUMBER: 101 42401 ACTIVITY SCOPE: The Building Department inspects all new and remodeled construction within the City by a state certified building inspector. The department also initiates all building permits, as well as overseeing the enforcement of all public nuisance and ordinance issues. OBJECTIVES FOR 2008 1. Continue Implementation of the 2006 Codes. 2. Continue Implementation of a Rental Licensing Program. 3. Continue Implementation of Zoning Ordinance Changes. 4. Continue Sign Ordinance re- write. 5. Implement bi- yearly contractor, realtor, and rental property owner workshops. 6. Implement Building Department Newsletter. 7. Continued public relations contact. Improve City's public perception image. 8. Continued implementation of Building Department field laptop computers. 9. Implementation of Point of Sale permit and inspections. ISSUES FOR 2008 1. Managing and prioritizing department workloads. 2. Facing the challenges of a growing regional center city and the possible rebound of residential property. 3. Keeping up with investor owned residential properties. PROGRAMS: TYPE: 1. Building 2. Zoning 3. Rental Licensing 4. Public Nuisances 5. Point of Sale EXPLANATION Permits, plan review, inspections, phone and public contact, staff meetings. Meetings, case reviews, zoning enforcement Inspections, complaints, data entry Enforcement, inspections, data entry Data entry, inspections C -37 RESOURCE ALLOCATION 56% 15% 11% 13% 5% BUILDING INSPECTIONS MEASURABLE WORKLOAD DATA: MEASUREMENT Building permits and valuation Rental Licensing - # of units / # of complaints Public Nuisances - # of notices Public Nuisances - # of fines / # paid Point of Sale - # of closings & # of Complaints. BUDGET COMMENTARY 2004 2005 2006 2007 1,199 1,412 1,323 62,300,360 68,069,444 45,572,690 NA NA NA 159 111 388 310 NA NA NA NA NA NA The Building Department has designated $28,500 to cover the replacement of department vehicles in future years, based on an annual schedule. In addition, $15,000 is budgeted for additional temporary staff needed to implement many of the planned programs. $4,400 is also budgeted to allow for Building Department staff to carry laptop computers in the field, which will allow for more efficient service. BUDGET C -38 FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 0 0 0 0 Licenses and Permits 660,321 705,983 672,686 565,350 Charges for Services 1,266 4,660 1,800 1,000 Miscellaneous Revenues 0 0 0 0 Total Revenues: 661,587 710,643 674,486 566,350 EXPENDITURES: Personnel Services 224,218 266,324 263,400 297,139 Supplies 5,933 8,129 6,400 6,800 Other Services and Charges 50,736 53,615 74,950 79,625 Capital Outlay 0 5,964 86,000 28,500 Total Expenditures: 280,888 334,031 430,750 412,064 C -38 CIVIL DEFENSE DEPARTMENT: CIVIL DEFENSE SUPERVISOR: CHIEF BUILDING OFFICIAL FUND NUMBER: 101 42501 ACTIVITY SCOPE: The department of Civil Defense provides constant defense coverage for all weather and power plant related emergency situations within the City. OBJECTIVES FOR 2008 # Implement City Hall, Community Center, Senior Center, and National Guard Emergency Preparedness. ISSUES FOR 2008 It Little or no warning when an emergency occurs. PROGRAMS: TYPE: EXPLANATION RESOURCE ALLOCATION # Emergency Preparedness Meetings, drills, and exercises. 100% C -39 MEASURABLE WORKLOAD DATA: MEASUREMENT Number of Civil Defense Drills Number of Civil Defense Emergencies CIVIL DEFENSE 2004 2005 2006 2007 BUDGET COMMENTARY Updating and maintaining the City's civil defense equipment is the largest expense for this department. 15% of the Chief Building Official's salary is also expensed in the Civil Defense budget, as the position is responsible for this activity. BUDGET REVENUES: General Fund Support Licenses and Permits Charges for Services Miscellaneous Revenues Total Revenues: EXPENDITURES: Personnel Services Supplies Other Services and Charges Capital Outlay Total Expenditures: FY 2005 FY 2006 FY 2007 FY 2008 Actual Actual Adopted Proposed 676 1,035 18,345 19,940 0 0 0 0 0 0 0 0 0 0 0 0 676 1,035 18,345 19,940 33 0 12,445 12,940 469 0 500 500 175 1,035 3,800 6,500 0 0 1,600 0 676 1,035 18,345 19,940 C -40 ANIMAL CONTROL DEPARTMENT DEPARTMENT: ANIMAL CONTROL SUPERVISOR: CONTRACTED FUND NUMBER: 101 42701 ACTIVITY SCOPE: The City contracts with a private individual for their Animal Control services. The City owns and maintains the building the Animal Control facility operates from. The City also contracts to nearby communities, allowing them to use our services and facility for a fee. OBJECTIVES FOR 2008 1. To address animal issues within the City and surrounding communities in a timely and courteous manner. 2. Continue to improve billing procedures for Animal Control issues. ISSUES FOR 2008 PROGRAMS: TYPE: EXPLANATION 1. Control To handle all issues related to Animal Control C -41 ALLOCATION 100% ANIMAL CONTROL DEPARTMENT MEASURABLE WORKLOAD DATA: MEASUREMENT 2004 2005 2006 2007 Number of stray animals brought to the 1 Animal Control facility. BUDGET COMMENTARY Professional services are contracted with Patty Salzwedel, to handle all Animal Control issues for Monticello. The City owns and maintains the facility. BUDGET REVENUES: General Fund Support Licenses and Permits Charges for Services Miscellaneous Revenues Total Revenues: EXPENDITURES: Personnel Services Supplies Other Services and Charges Capital Outlay Total Expenditures: FY 2005 FY 2006 FY 2007 FY 2008 Actual Actual Adopted Proposed 17,666 24,528 21,000 26,675 556 195 500 200 24,002 23,920 24,000 19,000 0 0 0 0 42,224 48,643 45,500 45,875 0 0 0 0 2,199 2,374 2,450 2,150 40,025 46,269 43,050 43,725 0 0 0 0 42,224 48,643 45,500 45,875 C -42 NATIONAL GUARD DEPARTMENT: NATIONAL GUARD SUPERVISOR: CITY ADMINISTRATOR FUND NUMBER: 101 42810 ACTIVITY SCOPE: The City's National Guard facility is housed in the Community Center Complex. The City maintains the facility for the Guard. OBJECTIVES FOR 2008 1. To maintain a clean, modem facility for use by the National Guard. ISSUES FOR 2008 PROGRAMS: TYPE: EXPLANATION 1. Maintenance Maintain the facility used by the National Guard C -43 RESOURCE ALLOCATION: 100% NATIONAL GUARD MEASURABLE WORKLOAD DATA: MEASUREMENT 2004 2005 2006 2007 BUDGET COMMENTARY The City rents the National Guard Area from the Community Center Complex. The area is maintained and insured by City funds. BUDGET REVENUES: General Fund Support Total Revenues: EXPENDITURES: Personnel Services Supplies Other Services and Charges Capital Outlay Total Expenditures: FY 2005 FY 2006 FY 2007 FY 2008 Actual Actual Adopted Proposed 23,857 24,088 23,870 24,620 23,857 24,088 23,870 24,620 1,500 1,500 1,500 1,500 3,109 2,525 3,000 2,750 19,248 20,062 19,370 20,370 0 0 0 0 23,857 24,088 23,870 24,620 C -44 PUBLIC WORKS - ADMINISTRATION DEPARTMENT: PW /ADMINISTRATION SUPERVISOR: PUBLIC WORKS DIRECTOR FUND NUMBER: 101 43110 ACTIVITY SCOPE: The Public Works Administration department oversees the daily operations of the Streets, Parks, Water, Sewer, Wastewater Treatment Plant, and Inspection departments. Administration also manages all large City projects, and implements all changes to operations and policy the city has in place for Public Works. OBJECTIVES FOR 2008 1. Manage the development of the new Public Works Facility project. 2. Continue implementing the WellHead Protection Plan. 3. Implement major street lighting project. 4. Continue the implementation of a biosolids management system. 5. Develop a workload plan with the City Engineer and develop a succession plan. ISSUES FOR 2008 1. Balance the Public Works needs with available funds. 2. Biosolids management 3. Rethinking the Core City street reconstruction program. PROGRAMS: TYPE: EXPLANATION RESOURCE ALLOCATION: 1. Direct daily operations Projects, personnel, and citizens. 30% W WTP & Discharge Plant improvement, biosolids, sewer cleaning residue, Sunny Fresh 2. Permits plant. 20% 3, Wellhead Protection Well and spill location, citizen awareness, public information. 10% 4. Water /Sewer /Garbage Develop new user rate system. 10% 5. Research Mowing, crack sealing, path maintenance, hydrant maintenance. 15% Site review & meeting 6, related development Manage needs with time available, develop protocols. 15% C -45 PUBLIC WORKS - ADMINISTRATION MEASURABLE WORKLOAD DATA: MEASUREMENT 1 Number of City Projects Started BUDGET COMMENTARY 2004 2005 2006 2007 26 25 27 NA There are no significant changes to the Public Works Administration department's budget for 2008. BUDGET C -46 FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 132,764 371,572 207,300 224,040 Licenses and Permits 0 0 0 0 Charges for Services 1,161 1,327 0 1,050 Miscellaneous Revenues 40,888 - 166,012 8,000 7,100 Total Revenues: 174,813 206,887 215,300 232,190 EXPENDITURES: Personnel Services 139,556 186,724 191,500 208,810 Supplies 4,576 5,633 6,450 5,930 Other Services and Charges 30,681 14,530 17,350 17,450 Capital Outlay 0 0 0 0 Total Expenditures: 174,813 206,887 215,300 232,190 C -46 PUBLIC WORKS - ENGINEERING DEPARTMENT: ENGINEERING SUPERVISOR: CITY ADMINISTRATOR FUND NUMBER: 101 43111 ACTIVITY SCOPE: The Engineering Department reviews and approves commercial and industrial site plans and residential development plans, and assists with the development and review of City codes and ordinances. The Engineering Department also assists with the development and management of the City's Storm water Pollution Prevention Program, City improvement projects and miscellaneous mapping. In addition, the Engineering Department responds to residents with issues related to storm water drainage and pedestrian, bicycle, and vehicular traffic, and reviews, updates and supports the City's General Specifications and Standard Detail Plates for Street and Utility Construction and our Plan Requirements and Design Guidelines. OBJECTIVES FOR 2008 1. Improve ability to assist other departments with CADD and GIS related requests. 2. Implement new Storm water Pollution Prevention Program (SWPPP). 3. hnplement new Geographic Information System (GIS). 4. Assist Public Works with updates and improvements to Pavement Management Program (PMP). Educate public on purposes and practices associated with conservation and drainage easements and storm water 5. ponds. ISSUES FOR 2008 1. Increased restrictions for storm water runoff by MPCA. Lack of public knowledge regarding purposes and practices associated with conservation and drainage 2. easements and storm water ponds. 3. Increased phosphorus restrictions for wastewater effluent by MPCA. PROGRAMS: RESOURCE TYPE: EXPLANATION ALLOCATION Client Service Meetings, other communications, and plan reviews for commercial, 1. (Developers) industrial, and residential development clients. 35% Engineering Consultant 2. Management Manage all engineering work with consultant engineering staff. 30% 3. Client Service (Residents) Assist residents with lot drainage, street and traffic related issues. 15% 4. SWPPP Administer, enforce, and document City SWPPP. 10% 5. GIS Development and implementation of City's GIS system. 5% Assist with development and enforcement of city codes, ordinances, 6. Administration policies, and programs. 5% C -47 PUBLIC WORKS - ENGINEERING MEASURABLE WORKLOAD DATA: MEASUREMENT I Respond to resident service calls (estimated) BUDGET COMMENTARY 2004 2005 2006 2007 NA 10 30 60 The budget for the Engineering department predominantly consists of Engineering and other Professional service fees. These expenses consist of both reimbursable and non- reimbursable expenses. The Engineering fees are non- reimbursable expenses charged to the city by a Consultant, this amount also includes 25,000 to assist the City Engineer in the City's Storm water Pollution Prevention Program. Other Professional Service fees are partially reimbursable expenses, which consist of testing at projects and other private developer costs. BUDGET REVENUES: General Fund Support Licenses and Permits Charges for Services Miscellaneous Revenues Total Revenues: EXPENDITURES: Personnel Services Supplies Other Services and Charges Capital Outlay Total Expenditures: FY 2005 FY 2006 A ..1....1 A - I....1 918,000 449,122 0 0 179 200,282 n n FY 2007 FY 2008 Adopted Proposed 223,775 152,031 0 0 0 100,000 n n 918,179 649,404 223,775 252,031 27,880 93,351 103,640 97,006 146 0 1,200 450 890,501 556,053 118,935 154,575 0 0 0 0 918,527 649,404 223,775 252,031 C -48 PUBLIC WORKS - INSPECTIONS DEPARTMENT: INSPECTIONS SUPERVISOR: PUBLIC WORKS DIRECTOR FUND NUMBER: 101 43115 ACTIVITY SCOPE: The activity of the inspection department is to observe and inspect City projects. Personnel are also responsible for recording As- Builts, design assistance, locating and inspecting city utilities, and sidewalk inspections. OBJECTIVES FOR 2008 1. To obtain and use laptop computers for observers to stream line record keeping and as -built access. 2. Build more of an engineering department. 3. Build better communication lines with Public Works. 4. Observers to become better trained in GIS system. 5. Keep up to date on certification classes, workshops, technology, etc. 6. Get up to spped and utilize AutoCAD 7. Better defined job duties. ISSUES FOR 2008 1 As the GIS System comes in, having all departments trained to utilize it as the engineering tool that it is supposed to be. 2. Dealing with the "we are swamped ", "you are just driving around" attitude. 3. Dealing with workload issues. PROGRAMS: TYPE: EXPLANATION RESOURCE ALLOCATION: 1. Project/Utiliity Inspections Projects 50% 2. As- Builts Recording As- Builts for projects; updating files & books. 15% Commercial Utility 3. Inspections For the Water Department 7% 4. Public Relations Dealing with homeowners on rehab projects. 7% 5. Design Assistance Design assistance. 7% 6. Locates Locating City utilities. 6% 7. Project Wrap Up Finalizing and warranty inspections. 5% 8. Sidewalk Inspections Summer and winter sidewalk inspections. 3% C -49 PUBLIC WORKS - INSPECTIONS MEASURABLE WORKLOAD DATA: MEASUREMENT Quantity and size of construction projects. Dollar amounts of projects per calander year Number of hours spent on Locates Number of Hours - Commercial Utility Inspections BUDGET COMMENTARY 2004 2005 2006 2007 3,000,000 270 120 (thru 8/16) 169 117 (thru 8/16) Operating expenses for the Public Works Inspections department has no significant changes in 2008. $5,500 has been budgeted in Other Services and Charges for two (2) laptop computers to be used in the field as well as in the office, to promote efficiency by the inspectors. BUDGET C -50 FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 0 0 0 128,233 Licenses and Permits 0 0 0 0 Charges for Services 162,879 221,668 90,000 40,000 Miscellaneous Revenues 0 0 0 0 Total Revenues: 162,879 221,668 90,000 168,233 EXPENDITURES: Personnel Services 102,020 127,209 139,040 146,383 Supplies 5,215 7,685 10,200 9,450 Other Services and Charges 5,096 5,507 7,400 12,400 Capital Outlay 0 0 17,295 0 Total Expenditures: 112,332 140,401 173,935 168,233 C -50 PUBLIC WORKS - STREETS & ALLEYS DEPARTMENT: STREETS & ALLEYS SUPERVISOR: STREETS SUPERINTENDENT FUND NUMBER: 101 43120 ACTIVITY SCOPE: The foremost responsibility of the street division is to perform the necessary tasks to reduce the depreciation of the streets and uphold the desirable standards of appearance, serviceability, and safety. This includes upkeep such as street sweeping, repair of roadway surface areas, medians, sidewalks, boulevards, alleys, catch basins, and storm sewers. OBJECTIVES FOR 2008 1. Continue street reconstruction - evaluate roads 2. More street chip seal coating. 3. Updating equipment and vehicles 4. Research GIS uses. 5. Continue moving forward on a new Public Works building ISSUES FOR 2008 Educating the public on storm water operations (property owner, developer, home builders, and 1. realtors). 2. What the boulevards are to be used for. ':I ::u. TYPE: EXPLANATION I . Maintenance Road, boulevard, and sidewalk maintenance 2. Sweeping Street sweeping and storm sewers 3. Markings Sign and pavement markings. 4. Bldg. Maintenance Building Maintenance C -51 RESOURCE ALLOCATION: 55% 35% 5% 5% PUBLIC WORKS - STREETS & ALLEYS MEASURABLE WORKLOAD DATA: MEASUREMENT 2004 2005 2006 2007 1 Pounds of crack sealer NA NA 11,115 14,200 Sq. yards of chip sealing NA NA 50,526 37,294 Tons of blacktop patching NA NA 300 NA Gallons of Tack NA NA 437 NA BUDGET COMMENTARY Personnel Services for the Streets department includes salaries for four (4) temporary employees, including one that had previously been budgeted in the Shop department. Street maintenance materials increased in 2008 to $20,000, from $10,000 in 2007, due to additional streets needing repair as well as increased material costs. Maintenance/Repairs includes $115,000 to seal coat the 1st Core Street project. Capital Outlay includes $125,000 to complete Cardinal Hills, $106,000 to purchase a street sweeper (3rd year of a 3 year plan)$10,500 for a blacktop roller, $50,000 for a Tar Pot melter, $30,000 for the 1 st year of a 2 year plan to purchase a tractor mower, and $37,500 for the 1 st year of a 3 year plan to purchase a hook truck (the truck will be budgeted half in the Street department and half in the Snow & Ice department for three years, with a planned purchase in 2010). BUDGET C -52 FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 407,631 506,859 583,980 1,002,407 Licenses and Permits 0 0 0 0 Charges for Services 0 0 0 0 Miscellaneous Revenues 0 0 0 0 Total Revenues: 407,631 506,859 583,980 1,002,407 EXPENDITURES: Personnel Services 303,624 350,704 357,030 395,457 Supplies 71,874 81,513 82,200 103,950 Other Services and Charges 24,217 17,867 21,000 144,000 Capital Outlay 7,916 56,776 123,750 359,000 Total Expenditures: 407,631 506,859 583,980 1,002,407 C -52 PUBLIC WORKS - ICE AND SNOW DEPARTMENT: ICE & SNOW SUPERVISOR: STREETS SUPERINTENDENT FUND NUMBER: 101 43125 ACTIVITY SCOPE: The City's Snow and Ice division is responsible for the control of snow and ice on City streets, sidewalks, and City owned public parking lots. The department provides control in a safe and cost effective manner, keeping in mind safety, budget, personnel, and environmental concerns. OBJECTIVES FOR 2008 1. Updating equipment and vehicles 2. Research GIS uses ISSUES FOR 2008 1. Staffing and budgeting for unpredictable circumstances. PROGRAMS: RESOURCE TYPE: EXPLANATION ALLOCATION: 1. Removal Snow and ice removal 100% C -53 PUBLIC WORKS - ICE AND SNOW MEASURABLE WORKLOAD DATA: MEASUREMENT 1 Inches of snow BUDGET COMMENTARY 2004 2005 2006 2007 NA NA 41 37.25 The Snow and Ice department has increased their Sand & Salt budget from $13,500 to $27,500, to replenish their supply, which had been depleted last year. Capital Outlay includes $19,000 for a snowplow wing for the 621 CASE, and $37,000 for the first year of a three year plan to purchase a hook truck. The hook truck is budgeted in both the Snow & Ice department, as well as the Streets department. BUDGET C -54 FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 72,387 68,081 138,915 161,963 Licenses and Permits 0 0 0 0 Charges for Services 0 0 0 0 Miscellaneous Revenues 0 0 0 0 Total Revenues: 72,387 68,081 138,915 161,963 EXPENDITURES: Personnel Services 47,843 33,109 47,565 58,213 Supplies 23,764 34,081 28,750 46,750 Other Services and Charges 779 892 2,000 1,000 Capital Outlay 0 0 60,600 56,000 Total Expenditures: 72,387 68,081 138,915 161,963 C -54 PUBLIC WORKS - SHOP AND GARAGE DEPARTMENT: SHOP & GARAGE SUPERVISOR: STREETS SUPERINTENDENT FUND NUMBER: 101 43127 ACTIVITY SCOPE: The Public Works Shop and Garage department maintains all City vehicles and equipment for the Streets, Snow & Ice, Parks, Water, and Sewer departments in a safe and efficient manner. OBJECTIVES FOR 2008 1. Updating equipment and vehicles 2. Maintain existing vehicles and equipment to operate efficiently. ISSUES FOR 2008 1. Aging equipment. PROGRAMS: TYPE: EXPLANATION To maintain all Public Works equipment and vehicles, to run 1. Maintenance efficiently and safely for operating staff. C -55 RESOURCE ALLOCATION: 100% PUBLIC WORKS - SHOP AND GARAGE MEASURABLE WORKLOAD DATA: MEASUREMENT 2004 1 Number of Vehicles worked on Number of pieces of equipment worked on. 2005 2006 2007 BUDGET COMMENTARY The Public Works Shop and Garage budget includes $10,000 in small tools and equipment to cover a 55 ton press, and a lawn tractor hoist. Due to an increase in anticipated repairs to machines and equipment, $10,000 is budgeted in 2008. BUDGET REVENUES: General Fund Support Licenses and Permits Charges for Services Miscellaneous Revenues Total Revenues: EXPENDITURES: Personnel Services Supplies Other Services and Charges Capital Outlay Total Expenditures: FY 2005 FY 2006 FY 2007 FY 2008 Actual Actual Adopted Proposed 140,380 150,982 198,950 184,849 0 0 0 0 0 0 0 0 0 0 0 0 140,380 150,982 198,950 184,849 64,389 69,055 80,900 79,549 29,913 36,729 36,000 37,500 46,078 45,198 56,550 67,800 0 0 25,500 0 140,380 150,982 198,950 184,849 C -56 PUBLIC WORKS - PARKING LOTS DEPARTMENT: PARKING LOTS SUPERVISOR: PUBLIC WORKS DIRECTOR FUND NUMBER: 101 43140 ACTIVITY SCOPE: The Parking Lot Department is responsible for reducing the depreciation of the city owned parking lots. This includes patching, striping, repairing, and resurfacing as needed. OBJECTIVES FOR 2008 1. Monitor Block 35 Parking Lot. Patch and stripe as needed. 2. Continue adding minor plantings to parking lots (i.e. Commuter Parking Lot) 3. Complete sidewalk along Commuter Parking Lot. 4. Stripe other parking lots as needed. ISSUES FOR 2008 Continued deterioration of Block 35 Parking Lot, replacement is in past budgets but not approved by 1. council. PROGRAMS: RESOURCE TYPE: EXPLANATION ALLOCATION: I . Routine maintenance Clean, patch, and stripe. 80% 2. Sidewalk addition Commuter parking lot 20% C -57 PUBLIC WORKS - PARKING LOTS MEASURABLE WORKLOAD DATA: MEASUREMENT 1 Number of City owned parking lots. BUDGET COMMENTARY 2004 2005 2006 2007 The Parking Lot department's budget includes $7,200 in 2008 for adding a six foot sidewalk along the Commuter Parking Lot on Deegan. $40,000 had been budgeted in 2007 for the pavement replacement of Block 35's parking lot. This project is intended to be done in 2008, using the 2007 funds. BUDGET C -58 FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 5,446 3,969 48,300 15,500 Licenses and Permits 0 0 0 0 Charges for Services 0 0 0 0 Miscellaneous Revenues 0 0 0 0 Total Revenues: 5,446 3,969 48,300 15,500 EXPENDITURES: Personal Services 48 94 0 0 Supplies 2,439 0 4,000 4,000 Other Services and Charges 2,960 3,875 4,300 4,300 Capital Outlay 0 0 40,000 7,200 Total Expenditures: 5,446 3,969 48,300 15,500 C -58 PUBLIC WORKS - STREET LIGHTING DEPARTMENT: STREET LIGHTING SUPERVISOR: PUBLIC WORKS DIRECTOR FUND NUMBER: 101 43160 ACTIVITY SCOPE: The activity of the Street Lighting maintenance department is to maintain the new and existing street lighting within the City. This includes maintaining the bulbs and fixtures once they have been installed, as well as the electrical used in lighting. OBJECTIVES FOR 2008 1. Work with MNDOT to add battery back -up to signals on TH 25 in the future. 2. Draft a complete new Street Lighting Policy encompassing all changes to existing followed policy. ISSUES FOR 2008 1. Budget constraints 2. Verify lamp and fixture maintenance by utility companies. Failing paint on several signal systems and lack of assistance with issues from WSB and Wright 3. County. PROGRAMS: TYPE: EXPLANATION Lighting Maintaining and repairing street lights throughout the City C -59 ALLOCATION 100% PUBLIC WORKS - STREET LIGHTING MEASURABLE WORKLOAD DATA: MEASUREMENT 1 Number of Street Lights maintained BUDGET COMMENTARY 2004 2005 2006 2007 In 2008, the Street Lighting Budget will be seperated into two departments. The existing Street Lighting department will remain in the General Fund. This department will continue to account for the maintenance and daily expenses of the City's street lights. A second, Special Revenue Fund has been set up to account for new Street Lighting projects, as well as track Franchise Fee revenues. The Street Lighting maintenance budget includes funds for maintaining the lights, as well as electrical usage for the lighting. BUDGET C -60 FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 115,988 164,079 200,000 254,000 Licenses and Permits 0 0 275,000 0 Charges for Services 0 0 0 0 Miscellaneous Revenues 0 0 0 0 Total Revenues: 115,988 164,079 475,000 254,000 EXPENDITURES: Personal Services 0 0 0 0 Supplies 1,836 799 2,500 2,500 Other Services and Charges 114,152 163,280 472,500 154,000 Capital Outlay 0 0 0 0 Total Expenditures: 115,988 164,079 475,000 156,500 C -60 PW - PARKS - ADMINISTRATION DEPARTMENT: PARKS -ADMINISTRATION SUPERVISOR: PARKS SUPERINTENDENT FUND NUMBER: 101 45201 ACTIVITY SCOPE: The Parks department maintains the parks and trails within the City. This includes maintaining and improving playground and picnic facilities, fertilizing and mowing of grass, maintaining athletic fields, flooding and maintenance of outdoor ice rinks, snow and ice removal, tree preservation, and cemetery maintenance. OBJECTIVES FOR 2008 1. Continue Pathway maintenance. 2. Research GIS uses within city parks department. 3. Start implementing park plans for Regional Park - YMCA land. ISSUES FOR 2008 1. Developers completing their requirements on time. 2. Other maintenance concerns coming up and not allowing time to complete projects. 3. Athletic association fee reimbursement concerns. PROGRAMS: RESOURCE TYPE: EXPLANATION ALLOCATION 1. Parks Maintenance and development of all city parks. 70% 2. Cemeteries Maintenance, staking, and setting stones. 3% 3. Athletic Fields Maintenance of all athletic fields in city parks. 10% Maintain, plant and inspect city trees and respond to disease 4. City Foresters problems. 7% Snow and ice removal and maintenance of sidewalks, pathways, and 5. Snow and Ice Removal parking lots. 10% C -61 PW - PARKS - ADMINISTRATION MEASURABLE WORKLOAD DATA: MEASUREMENT Number of ballgames played within City I parks 2. Number of winter skating days 3. Number of events held in parks 4. Number of rentals within parks 5. Inches of snow plowed. 2004 2005 2006 2007 BUDGET COMMENTARY Effective 2008, The Parks Fund will be moved to a department within the General Fund. Maintenance and administrative activities within the Parks Department are consistant with services throughout the City, and therefore will be considered part of the General Fund. The parks budget consists of expenses needed to maintain the City's parks and pathways. $20,000 has been budgeted to improve the maintenance of the City's pathways. An MT Trackless snow blower in the amount of $30,000 is also included in 2008 Capital Outlay expenses. BUDGET REVENUES: General Fund Support Fees Miscellaneous Revenues Total Revenues: EXPENDITURES: Personnel Services Supplies Other Services and Charges Transfer - Debt Service, Other Funds Capital Outlay Total Expenditures: FY 2005 FY 2006 Actual Actual 715,152 608,050 4,075 3,365 5,538 35,153 724,765 646,567 FY 2007 FY 2008 Adopted Proposed 542,815 560,585 4,000 3,000 13,060 14,275 559,875 577,860 287,439 301,441 360,805 378,113 61,755 63,338 112,150 89,350 59,461 40,958 53,400 78,450 71,900 88,645 0 0 55,857 37,320 50,000 30,000 536,412 531,703 576,355 575,913 C -62 PW - PARKS - IMPROVEMENTS DEPARTMENT: PARKS- IMPROVEMENTS SUPERVISOR: PARKS SUPERINTENDENT FUND NUMBER: 101 45202 ACTIVITY SCOPE: The Parks/Improvements department improves the parks and trails within the City. This includes improving playground and picnic facilities and pathways. These assets of the City are extensively used by residents, and improvements must be made to uphold the safety, functionality, and beauty the city represents. OBJECTIVES FOR 2008 1. Complete Sunset Ponds Park. 2. Start construction of Hunters Crossing Park. ISSUES FOR 2008 I. Developers completing their requirements on time. 2. Other maintenance concerns coming up and not allowing time to complete projects. PROGRAMS: TYPE: EXPLANATION Improving the City's pathways and parks, including play structures, 1. Improvements picnic areas, and beautification of the City parks. C -63 RESOURCE ALLOCATION 100% PW - PARKS - IMPROVEMENTS MEASURABLE WORKLOAD DATA: MEASUREMENT 2. 3. BUDGET COMMENTARY 2004 2005 2006 2007 The Parks /Improvements budget designates monies to improve the City's parks and pathways. $7,000 has been budgeted for picnic tables, BBQ grills, and benches. Park Tree Replacement in the amount of $6,000 has also been budgeted. Capital Outlay expenditures include $30,000 for an East Bridge Park gazebo, $60,000 for a shelters at Par West and Groveland, $20,000 for an irrigation system at Pioneer, and $65,000 for recreational equipment and development at River Mill and Sunset Ponds. BUDGET C -64 FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 36,010 130,291 235,200 206,000 Total Revenues: 36,010 130,291 235,200 206,000 EXPENDITURES: Personnel Services 0 0 0 0 Supplies 8,705 7,392 6,000 8,000 Other Services and Charges 2,117 6,845 9,200 13,000 Capital Outlay 25,187 116,053 220,000 185,000 Total Expenditures: 36,010 130,291 235,200 206,000 C -64 PW - PARKS - BALLFIELDS DEPARTMENT: PARKS - NSP BALLFIELDS SUPERVISOR: PARKS SUPERINTENDENT FUND NUMBER: 101 45203 ACTIVITY SCOPE: The NSP Ballfields department incorporates all City owned athletic fields. The department prepares and maintains the fields and facilities for athletic events. OBJECTIVES FOR 2008 1. Prepare and maintain the City's athletic fields. 2. hnprove the structures at the ballfields. ISSUES FOR 2008 1. Athletic association fee reimbursement concerns. PROGRAMS: TYPE: EXPLANATION 1. Athletic Fields Maintenance of all athletic fields in city parks. C -65 RESOURCE ALLOCATION 100% PW- PARKS - BALLFIELDS MEASURABLE WORKLOAD DATA: MEASUREMENT 2004 2005 2006 Number of ballgames played within City I parks BUDGET COMMENTARY 2007 The Ballfield's budget consists of expenses necessary to maintain the fields. In addition, $15,000 has been budgeted to put roofs on the dugouts at the ball fields. BUDGET .^ FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 3,537 7,748 11,050 39,200 Fees 10,665 26,890 8,000 8,000 Total Revenues: 14,202 34,638 19,050 47,200 EXPENDITURES: Personnel Services 0 0 0 0 Supplies 1,799 6,028 6,950 12,200 Other Services and Charges 12,403 10,179 12,100 7,000 Capital Outlay 0 18,717 0 15,000 Total Expenditures: 14,202 34,924 19,050 34,200 .^ PUBLIC WORKS - REFUSE COLLECTION DEPARTMENT: REFUSE COLLECTION SUPERVISOR: PUBLIC WORKS DIRECTOR FUND NUMBER: 101 43230 ACTIVITY SCOPE: The City contracts with a private company to pick up refuse and recycling for residents within the City. Residents pay a quarterly rental fee on their garbage cart, as well as a one time charge for a recycling bin. All other costs are negotiated, and paid by the City. The City also holds a Junk Amnesty day, in which residents can drop off any unwanted items, for a small fee. OBJECTIVES FOR 2008 1. Incorporate a more efficient system in repairing garbage carts. ISSUES FOR 2008 PROGRAMS: TYPE: EXPLANATION 1. Repair Repair residents' garbage carts when issues arise. Provide one day per year when residents can drop off unwanted 2. Junk Amnesty items at the Public Works building. 3. Refuse Garbage and recycling services to all residents of Monticello C -67 RESOURCE ALLOCATION: 2% 5% 93% PUBLIC WORKS - REFUSE COLLECTION MEASURABLE WORKLOAD DATA: MEASUREMENT Number of Garbage Carts repaired Participants of Junk Amnesty. BUDGET COMMENTARY 2004 2005 2006 2007 The refuse collection contract reflects an incrcease of 2.6% for 2008, as negotiated with the private vendor. No other substantial changes are anticipated in 2008 for the Refuse Collection department. BUDGET REVENUES: General Fund Support Licenses and Permits Charges for Services Miscellaneous Revenues Total Revenues: EXPENDITURES: Personnel Services Supplies Professional Services - Refuse Collection Other Services and Charges Capital Outlay Total Expenditures: FY 2005 FY 2006 FY 2007 FY 2008 Actual Actual Adopted Proposed 10,201 9,619 11,000 387,320 0 0 0 0 126,418 128,923 125,800 127,100 0 0 0 0 136,620 138,543 136,800 514,420 5,559 7,389 11,615 12,070 40,183 102 14,000 5,250 156,450 163,939 166,200 176,250 290,255 302,616 318,260 320,850 0 0 0 0 492,447 474,047 510,075 514,420 C -68 COMMUNITY CELEBRATIONS DEPARTMENT: CELEBRATIONS SUPERVISOR: CITY ADMINISTRATOR FUND NUMBER: 101 45130 ACTIVITY SCOPE: The activity of Community Celebrations is to coordinate and participate in the City's celebrations, as well as share holiday spirit throughout the community. OBJECTIVES FOR 2008 1. To increase the participation of Walk and roll. 2. To purchase Holiday decorations for throughout the City. ISSUES FOR 2008 PROGRAMS: TYPE: EXPLANATION 1. Celebrations To coordinate and participate in the City's community celebrations. 2. Decorations To share holiday spirit throughout the City. C -69 RESOURCE ALLOCATION: 48% 52% COMMUNITY CELEBRATIONS MEASURABLE WORKLOAD DATA: MEASUREMENT I Participants of Walk'n Roll BUDGET COMMENTARY 2004 2005 2006 2007 The Community Celebrations budget includes expenditures for Walk and Roll, Holiday decorations, and the Riverfest Block Party. BUDGET REVENUES: General Fund Support Total Revenues: EXPENDITURES: Walk and Roll Christmas Decorations Other Celebrations Total Expenditures: FY 2005 FY 2006 FY 2007 FY 2008 Actual Actual Adopted Proposed 3,720 3,899 10,700 8,500 3,720 3,899 10,700 8,500 3,720 3,899 4,200 3,200 0 0 5,000 5,000 0 0 1,500 300 3,720 3,899 10,700 8,500 C -70 SENIOR CENTER DEPARTMENT: SENIOR CENTER SUPERVISOR: CITY ADMINISTRATOR FUND NUMBER: 101 45175 ACTIVITY SCOPE: The City's Senior Center facility is housed in the Community Center Complex. The City maintains the facility for the Senior Center. OBJECTIVES FOR 2008 1. To maintain a clean, modern facility for use by the Seniors of Monticello. ISSUES FOR 2008 PROGRAMS: TYPE: EXPLANATION 1. Maintenance Maintain the facility used by the Seniors C -71 RESOURCE ALLOCATION: 100% SENIOR CENTER MEASURABLE WORKLOAD DATA: MEASUREMENT 2004 2005 2006 2007 BUDGET COMMENTARY The City rents the Senior Center area from the Community Center Complex. The area is maintained and insured by City funds. In addition, the City gives an annual contribution to the Senior Center. In 2008, the contribution amount is $49,750.00. BUDGET REVENUES: General Fund Support Total Revenues: EXPENDITURES: Personnel Services Supplies Other Services and Charges Capital Outlay Total Expenditures: FY 2005 FY 2006 FY 2007 FY 2008 Actual Actual Adopted Proposed 85,550 91,502 94,915 96,020 85,550 91,502 94,915 96,020 1,503 1,335 1,715 1,715 1,865 1,486 1,850 1,650 82,182 88,682 91,350 92,655 0 0 0 0 85,550 91,502 94,915 96,020 C -72 COMMUNITY EDUCATION DEPARTMENT: COMMUNITY EDUCATION SUPERVISOR: CITY ADMINISTRATOR FUND NUMBER: 101 45176 ACTIVITY SCOPE: The City has, for several years, contributed to the community education program in the Monticello school district. This annual contribution is given to help subsidize summer recreational activities, such as little league and T -ball. OBJECTIVES FOR 2008 1. Continue to subsidize the Community Education program with an annual contribution. ISSUES FOR 2008 1. Implications due to the decrease in Tax Capacity for the City. PROGRAMS: TYPE: EXPLANATION 1. Contribution Annual Contribution to Community Education C -73 RESOURCE ALLOCATION: 100% COMMUNITY EDUCATION MEASURABLE WORKLOAD DATA: MEASUREMENT BUDGET COMMENTARY 2004 2005 2006 2007 The City contributes, on an annual basis, $12,740.00 to the local community education program to help subsidize summer recreational programs. BUDGET C -74 FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 12,740 12,740 12,740 12,740 Total Revenues: 12,740 12,740 12,740 12,740 EXPENDITURES: Personnel Services 0 0 0 0 Supplies 0 0 0 0 Other Services and Charges 12,740 12,740 12,740 12,740 Capital Outlay 0 0 0 0 Total Expenditures: 12,740 12,740 12,740 12,740 C -74 Y.M.C.A. DEPARTMENT: YMCA SUPERVISOR: CITY ADMINISTRATOR FUND NUMBER: 101 45177 ACTIVITY SCOPE: The City has, for several years, contributed to the Y.M.C.A.. This annual contribution is given to help subsidize activities that members of the community may take advantage of OBJECTIVES FOR 2008 1. Continue to contribute to the Y.M.C.A. ISSUES FOR 2008 1. Implications due to the decrease in Tax Capacity for the City. PROGRAMS: TYPE: EXPLANATION 1. Contribution Annual Contribution to Y.M.C.A.. C -75 RESOURCE ALLOCATION: 100% MEASURABLE WORKLOAD DATA: MEASUREMENT BUDGET COMMENTARY Y.M.C.A. 2004 2005 2006 2007 Effective 2008, Council has opted to end the annual contribution to the YMCA. In past years, the City contributed $5,460. BUDGET C -76 FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 5,460 5,460 5,460 0 Total Revenues: 5,460 5,460 5,460 0 EXPENDITURES: Personnel Services 0 0 0 0 Supplies 0 0 0 0 Other Services and Charges 5,460 5,460 5,460 0 Capital Outlay 0 0 0 0 Total Expenditures: 5,460 5,460 5,460 0 C -76 TRANSIT DEPARTMENT: TRANSIT - RIVER RIDER SUPERVISOR: CITY ADMINISTRATOR FUND NUMBER: 101 45198 ACTIVITY SCOPE: Bus services in the City are provided by River Rider bus company. OBJECTIVES FOR 2008 1. To continue contributing to the River Rider transportation system in 2008. ISSUES FOR 2008 1. Implications due to the decrease in tax capacity for the City. PROGRAMS: RESOURCE TYPE: EXPLANATION ALLOCATION: 1. Contribution contribution amount of $5,000 100% C -77 MEASURABLE WORKLOAD DATA: MEASUREMENT BUDGET COMMENTARY TRANSIT 2004 2005 2006 2007 The City has agreed to a contribution of $5,000 to River Rider in 2008, for a future bus purchase. BUDGET REVENUES: General Fund Support Total Revenues: EXPENDITURES: personnel Services Supplies Other Services and Charges Capital Outlay Total Expenditures: FY 2005 FY 2006 FY 2007 FY 2008 Actual Actual Adopted Proposed 0 0 23,500 5,000 0 0 23,500 5,000 0 0 0 0 0 0 0 0 0 0 23,500 5,000 0 0 0 0 0 0 23,500 5,000 C -78 ICE ARENA DEPARTMENT: ICE ARENA SUPERVISOR: CITY ADMINISTRATOR FUND NUMBER: 101 45198 ACTIVITY SCOPE: The City has agreed to a ten year contribution commitment to the Community Ice Arena, agreeing to contribute $75,000.00 annually. The agreed upon contribution began in 2004, and will terminate after 2013. OBJECTIVES FOR 2008 1. Contribute $75,000, as previously committed. ISSUES FOR 2008 1. Decrease in tax capacity. PROGRAMS: TYPE: EXPLANATION I . Contribution Ten year commitment of $75,000 annually. C -79 RESOURCE ALLOCATION: 100% MEASURABLE WORKLOAD DATA: MEASUREMENT BUDGET COMMENTARY ICE ARENA 2004 2005 2006 2007 The City has committed $75,000 per year for ten years, beginning in 2004 and ending after 2013. BUDGET to] FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 75,000 75,000 75,000 75,000 Total Revenues: 75,000 75,000 75,000 75,000 EXPENDITURES: Personnel Services 0 0 0 0 Supplies 0 0 0 0 Other Services and Charges 75,000 75,000 75,000 75,000 Capital Outlay 0 0 0 0 Total Expenditures: 75,000 75,000 75,000 75,000 to] DEPARTMENT OF ECONOMIC DEVELOPMENT DEPARTMENT: ECONOMIC DEVELOPMENT SUPERVISOR: CITY ADMINISTRATOR FUND NUMBER: 101 46501 ACTIVITY SCOPE: The activity of the Economic Development department of the General Fund is to create and maintain a clear focus of objectives which foster a pro- business environment and community amenities to attract and retain job growth at wage- levels that support the community. In addition, networking with organizations and individuals to create good -will and promote the City of Monticello as a place to work and live. OBJECTIVES FOR 2008 1. Encourage retention and expansion of existing businesses. Provide jobs, with increasing opportunities for people to work and live in Monticello, promoting wages that 2, provide incomes to purchase decent housing, support businesses, and local government services. 3. Explore opportunities to attract corporate headquarters, campuses, and businesses. Create a vision and plan to create a downtown that is unique, to attract people to downtown. Connecting public 4. spaces to the river, and pedestrian- oriented place through housing and retail redevelopment. 5. Based upon the vision with the City's Comp. plan, develop a "Branding" or image for the City. 6. Encourage development of "Green Spaces" and natural amenities. ISSUES FOR 2008 1. Succession planning. 2. Consistent administration of City's policies, plans, ordinances, guidelines, statutes, etc. PROGRAMS: TYPE: EXPLANATION Job Creation Continue to promote wages that support the community. Continued efforts to redevelop and foster an energized pedestrian 2. Downtown Redevelopment gathering area. 3. Marketing / Branding Promote a place to live and work. C -81 ALLOCATION 60% 30% 10% DEPARTMENT OF ECONOMIC DEVELOPMENT MEASURABLE WORKLOAD DATA: MEASUREMENT 1 Tax Increment collected. GMEF loan approvals Marketing New jobs created Pay -As- You -Go notes Annual payroll w/o benefits based on new jobs created. BUDGET COMMENTARY 2004 2005 2006 2007 640,000 724,000 770,000 800,000 350,000 200,000 0 475,000 36,000 31,000 11,650 29,175 46 40 0 73 0 230,000 247,000 270,000 1,301,206 1,489,280 0 2,662,280 The Economic Development budget includes a portion of the salary and operating costs for the Director of Economic Development. In addition, funds have been budgeted for publishing the Community Guide. The decrease in Other Services and Charges is because brochures /marketing has been moved from the Economic Development department to the EDA Fund in 2008. BUDGET C -82 FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 45,457 5,055 21,180 0 Licenses and Permits 0 0 0 0 Charges for Services 0 0 0 0 Miscellaneous Revenues 39,584 82,468 57,890 58,020 Total Revenues: 85,042 87,522 79,070 58,020 EXPENDITURES: Personnel Services 46,708 56,234 32,670 34,561 Supplies 106 6,829 0 0 Other Services and Charges 38,227 24,460 46,400 8,900 Capital Outlay 0 0 0 0 Total Expenditures: 85,042 87,522 79,070 43,461 C -82 UNALLOCATED DEPARTMENT: UNALLOCATED INSURANCE SUPERVISOR: CITY ADMINISTRATOR FUND NUMBER: 101 49240 ACTIVITY SCOPE: The Activity of the Unallocated Insurance Department is to account for all miscellaneous insurance costs that are not specifically allocated to other departments. OBJECTIVES FOR 2008 1. Cover miscellaneous insurance costs. ISSUES FOR 2008 PROGRAMS: TYPE: EXPLANATION Insurance Addresses all miscellaneous, unallocated insurance costs. C -83 RESOURCE ALLOCATION: 100% MEASURABLE WORKLOAD DATA: MEASUREMENT BUDGET COMMENTARY UNALLOCATED 2004 2005 2006 2007 There have not been any substantial changes to the Unallocated Insurance department for 2008. BUDGET C -84 FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 95,222 124,898 161,940 187,405 Total Revenues: 95,222 124,898 161,940 187,405 EXPENDITURES: Worker's Comp Ins. Premiums 43,091 34,162 51,920 45,395 General Liability Insurance 32,635 51,029 64,465 95,405 Property Insurance 17,694 27,029 32,980 33,010 Vehicle Insurance 8,574 12,178 11,075 12,095 Miscellaneous General Insurance -6,772 500 1,500 1,500 Total Expenditures: 95,222 124,898 161,940 187,405 C -84 Z O 0 m W IX OZ j LL w Hj X W OWO > Z LL Q� < Q W �UIt (j W 7 a V) y W Z) Z w w of O (3 N w V) N z Z m LL W N W W Z W F > 25 W Z C' W J CL Q W U 0 w 0. o cn N a o 0 0 0 0 0 0 o a o o a o 0 o e o 0 0 0 0 ODOno, N IO M -It a0O M D1 n O< N V' �O O V O c0 �O O N 00 (V 1 O 066 M < O NOMO'O O O � O� O M M O ICclk M ��Nt00100 (MO (0 O d) 0 00 L0 r- N 7007 M b0 r � r, nj b9 E9 fA fA E9 f0 69 fA ER F d 0 m E 0) N N ,� �y Q E- 0.0 N N� Lo F N N 0 0 a m E H x O Oil m U m d d m O i U F- mU cQ U CL 0)s c '� Q D C d N E NE d E KU C U OR d La Z d O d \° \ 0° aN< jZ CDO't V W o U N LL f2 2 U N N C� N N wW No 0 <� <t-,t0'V'O x W w J O 0 Q < 10 O F K U m _ 5 � CL O N n � N n y L E v m c NNI C, 07O yrLL LE a°0 V 2° Ot 0 0 W O M 0 OR ZLM U< N 00 �O 000) y N M M< O V (too M M < 0) O M M O - < e3 Wi V» cs rl 60). � m 5 m r0', U Ol O N N N � m a) ID 0 Q U m N C Q ago E2 0.2'o. m xF mod: d(n(n Uf-0 cc 0 f- a o 0 0 0 0 0 0 o a o o a o 0 o e o 0 0 0 0 ODOno, N IO M -It a0O M D1 n O< N V' �O O V O c0 �O O N 00 (V 1 O 066 M < O NOMO'O O O � O� O M M O ICclk M ��Nt00100 (MO (0 O d) 0 00 L0 r- N 7007 M b0 r � r, nj b9 E9 fA fA E9 f0 69 fA ER F d 0 m E 0) N N ,� �y Q E- 0.0 N N� Lo F N N 0 0 a m E H x O Oil m U m d d m O i U F- mU cQ U CL 0)s c '� Q D C c -6 o E NE d E KU m� co d d _ S LU U N w d jZ N LL f2 2 U } W m = N N wW _,.._. - F Z W w J Q K U m _ 5 W CL O N n N n y L E v m c yrLL LE a°0 d U f/l Q a o 0 0 0 0 0 0 o a o o a o 0 o e o 0 0 0 0 ODOno, N IO M -It a0O M D1 n O< N V' �O O V O c0 �O O N 00 (V 1 O 066 M < O NOMO'O O O � O� O M M O ICclk M ��Nt00100 (MO (0 O d) 0 00 L0 r- N 7007 M b0 r � r, nj b9 E9 fA fA E9 f0 69 fA ER F d 0 m E 0) N N ,� �y Q E- 0.0 N N� Lo F N N 0 0 a m E H x O Oil m U m d d m O i U F- mU cQ U CL 0)s c '� Q D CITY OF MONTICELLO 2008 SPECIAL REVENUE FUNDS COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGE IN FUND BALANCE EXPENDITURES: 2007 ACTUAL 211 Library 37,857.86 38,338.13 38,330.00 25,068.66 THRU 212 ACCT DESCRIPTION 2005 ACTUAL 2006 ACTUAL 2007 BUDGET 913012007 2008 BUDGET REVENUES: HRA / EDA (effective 2008) 980,553.95 3,551,400.44 881,505.00 995,865.18 211 Library 37,068.53 35,548.93 38,360.00 17,338.81 39,100.00 212 Street Reconstruction 855,318.22 1,179,332.73 608,050.00 306,772.73 425,306.00 213 HRA / EDA (effective 2008) 1,135,329.89 3,467,246.67 853,710.00 417,172.75 1,267,200.00 216 Environmental Clean -Up 446.31 47.54 - - - 217 Deputy Registrar - - - - 275,000.00 221 MN Investment 27,507.93 50,925.84 25,665.00 9,038.32 19,795.00 222 SCERG (Econ Recovery Grant) 783.35 1,253.84 570.00 - - 223 CMIF (Central MN Init Fund) 68.08 229.66 105.00 - - 224 Shade Tree Fund 59,216.14 31,485.70 22,745.00 13,347.98 36,215.00 225 Parks 774,976.45 811,496.27 814,125.00 397,311.28 - 226 Monticello Community Center 1,818,418.67 1,877,643.95 2,246,815.00 1,391,504.29 2,520,150.00 229 Park & Pathway Dedication 394,084.51 248,431.36 145,365.00 64,808.28 172,113.00 230 OAA - Orderly Annex Area 69,529.80 13,294.01 15,700.00 356.95 7,310.00 240 Capital Outlay 3,137,459.44 4,473,763.87 735,913.00 92,862.04 219,105.00 245 Street Lighting- Improvements - - - - 280,000.00 250 EDA (213 effective 2008) 34,980.56 77,014.62 42,945.00 41,194.10 - 262 Sanitary Sewer Access 7,977,990.75 1,613,149.96 1,365,980.00 505,168.81 793,304.00 263 Storm Sewer Access 1,589,194.29 621,088.49 445,745.00 187,379.01 312,573.00 265 Water Access 638,060.23 334,348.65 361,000.00 122,627.93 212,233.00 TOTAL REVENUES: 18,550,433.15 14,836,302.09 7,722,793.00 3,566,883.28 6,579,404.00 EXPENDITURES: 211 Library 37,857.86 38,338.13 38,330.00 25,068.66 40,965.00 212 Street Reconstruction 747,910.00 1,158,993.00 1,250,000.00 - 500,000.00 213 HRA / EDA (effective 2008) 980,553.95 3,551,400.44 881,505.00 995,865.18 1,244,546.00 216 Environmental Clean -Up 2,072.49 666.81 - 47.54 - 217 Deputy Registrar - - - - 233,093.00 221 MN Investment - - - 222 SCERG (Econ Recovery Grant) - - - 17,485.07 223 CMIF (Central MN Init Fund) - - - 3,202.60 - 224 Shade Tree Fund 48,056.06 24,667.98 36,965.00 11,541.22 36,661.00 225 Parks 586,624.08 696,917.76 830,605.00 371,738.97 - 226 Monticello Community Center 1,930,359.40 2,052,951.34 2,484,480.00 1,907,272.84 2,530,051.00 229 Park & Pathway Dedication 4,120.74 70,395.61 60,000.00 910.06 55,000.00 230 OAA - Orderly Annex Area 19,262.86 322.30 15,700.00 - 10,775.00 240 Capital Outlay 1,587,412.21 3,152,681.02 2,810,000.00 2,059,844.44 - 245 Street Lighting- Improvements - - - 100,000.00 250 EDA (213 effective 2008) 407.27 1,345.08 1,000.00 (542.13) - 262 Sanitary Sewer Access 3,214,894.55 3,213,945.83 9,572,300.00 2,030,476.64 1,712,013.00 263 Storm Sewer Access 296,691.81 940,730.63 262,700.00 475,621.09 264,776.00 265 Water Access 579,659.76 407,870.50 310,695.00 311,223.52 311,220.00 TOTAL EXPENDITURES: 10,035,883.04 15,311,226.43 18,554,280.00 8,209,755.70 7,039,100.00 703FA CITY OF MONTICELLO 2008 SPECIAL REVENUE FUNDS COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGE IN FUND BALANCE Excess (Deficiency) of Revenues over Expenditures: 8,514,550.11 Other Financing Sources (Uses): Operating Transfers in Operating Transfers out TOTAL OTHER FINANCING SOURCES (USES): 250, 000.00 (474,924.34) (10,831,487.00) (4,642,872.42) (459,696.00) 250,000.00 250,000.00 250,000.00 165,229.00 250,000.00 250,000.00 250,000.00 250,000.00 165,229.00 Excess (Deficiency) of Revenues and Other Financing Sources over Expenditures and Other Financing 8,764,550.11 (224,924.34) (10,581,487.00) (4,392,872.42) (294,467.00) Fund Balance - Beginning of Year: 14,791,900.23 23,556,450.34 23,331,526.00 23,331,526.00 12,825,039.00 Fund Balance - End of Year: 23,556,450.34 23,331,526.00 12,750,039.00 18,938,653.58 12,530,572.00 D -3 DEPARTMENT: LIBRARY SUPERVISOR: CITY ADMINISTRATOR FUND NUMBER: 211 45501 ACTIVITY SCOPE: The Library Services are contracted through the Great River Regional Library system. The City owns and maintains the building the Library operates out of, as well as providing programs through the library to participating residents. OBJECTIVES FOR 2008 1. To provide residents life long learning opportunities. 2. To provide the availability of global information resources. 3. To provide quality programs for all ages. ISSUES FOR 2008 1. Keeping information stocked as needed. PROGRAMS: TYPE: EXPLANATION 1. Information Provide global resources to all residents 2. Programs Provide programs for all ages that are of quality entertainment 3. Customer Service Friendly, courteous, knowledgeable service D -4 RESOURCE ALLOCATION 66% 20% 14% LIBRARY FUND MEASURABLE WORKLOAD DATA: MEASUREMENT 2004 2005 2006 2007 Actual Adopted Proposed 35,633 103,435 1 Items "Checked Out' 150,626 154,705 188,704 (thm 7/31) 1,100 37,069 35,549 38,360 85 2 Number of programs offered 97 164 232 (thru 7/31) 8,455 9,765 10,040 2,529 2,299 3 Number of participants enrolled in programs 1,603 3,126 4,196 (thm 7/31) BUDGET COMMENTARY This budget represents the Monticello Library. The City contracts with Great River Regional Library for all information sources and operations. The City owns and maintains the building the Library is housed in. $2,200 is budgeted for (4) armchairs in 2008. No other significant changes from previous years. BUDGET REVENUES: General Fund Support Miscellaneous Revenues Total Revenues: EXPENDITURES: Personnel Services Supplies Other Services and Charges Capital Outlay Total Expenditures: FY 2005 FY 2006 FY 2007 FY 2008 Actual Actual Adopted Proposed 35,633 35,061 36,660 38,000 1,435 488 1,700 1,100 37,069 35,549 38,360 39,100 9,295 8,455 9,765 10,040 2,529 2,860 2,850 2,750 26,035 27,023 25,715 28,175 0 0 0 0 37,858 38,338 38,330 40,965 D -5 STREET RECONSTRUCTION FUND DEPARTMENT: STREET RECONSTRUCTION SUPERVISOR: PUBLIC WORKS DIRECTOR FUND NUMBER: 212 43121 ACTIVITY SCOPE: The Street Reconstruction Fund was established to track the annual improvements made to the City's infrastructure based on an annual re- construction schedule. OBJECTIVES FOR 2008 1. To improve a portion of the City's infrastructure based on an annual schedule. ISSUES FOR 2008 I. Funding needed to update infrastructure. .l ::u TYPE: EXPLANATION To update /improve a section of the City's infrastructure based on an 1. Reconstruction annual schedule. 9W RESOURCE ALLOCATION 100% STREET RECONSTRUCTION FUND MEASURABLE WORKLOAD DATA: MEASUREMENT 1 Lineal feet of road improved. BUDGET COMMENTARY 2004 2005 2006 2007 The main activity in this budget comes from Special Assessments determined by improvements of infrastructure, with areas of improvement designated annually, based on the reconstruction schedule. BUDGET REVENUES: General Fund Support Special Assessments Miscellaneous Revenues Total Revenues: EXPENDITURES: Personnel Services Supplies Other Services and Charges Transfer - Debt Service, Other Funds Capital Outlay Total Expenditures: FY 2005 FY 2006 FY 2007 FY 2008 Actual Actual Adopted Proposed 518,610 1,001,572 562,020 354,771 313,334 120,945 41,305 70,360 23,374 56,815 4,725 145,404 855,318 1,179,333 608,050 570,535 0 0 0 0 0 0 0 0 0 7,500 0 0 747,910 1,151,493 1,250,000 500,000 0 0 0 0 747,910 1,158,993 1,250,000 500,000 D -7 ECONOMIC DEVELOPMENT AUTHORITY DEPARTMENT: EDA (Formerly LIRA) SUPERVISOR: DIRECTOR OF ECONOMIC DEVELOPMENT FUND NUMBER: 213 ACTIVITY SCOPE: The Monticello Economic Development Authority (EDA) is responsible for the continued redevelopment efforts within the City. This consists of housing and businesses, including all related public improvements and land acquisitions. These programs are administered, based on direction of the EDA, by the Director of Economic Development. In additional, all Tax Increment Financing Districts are initiated and administered by the EDA. The City currently administers 19 active Tax Increment Districts. The EDA also administers loans to businesses in the City, based on local, state, and federal requirements. These loans are done on the premise that the business will generate igher paying jobs int he community. OBJECTIVES FOR 2008 1. Exploration of Bio- Science / High Tech Vision for Monticello. 2. Fiber Optics network implementation. 3. Explore options for a School /City/Higher Education/Business Partnership training facility. 4. Continue Re- development of downtown. 5. Continue to market the Monticello Business Center. ISSUES FOR 2008 1. Succession planning. 2. Consistent administration of the City's policies, plans, ordinances, guidelines, statutes, etc. 3. Issues regarding combining the HRA with the EDA. PROGRAMS: TYPE: EXPLANATION 1. Job Creation Continued creation of jobs at higher -end wage level. 2. Downtown Redevelopment Continued efforts for downtown re- development. 3. Marketing Continued marketing efforts for City owned industrial park. EM RESOURCE ALLOCATION 60% 30% 10% ECONOMIC DEVELOPMENT AUTHORITY MEASURABLE WORKLOAD DATA: MEASUREMENT 1 Tax increment collected 2 Marketing 3 New jobs created Annual payroll w/o benefits based on new 4 jobs created. 5 Pay - As - You - Go Notes 6 GMEF Loans approved BUDGET COMMENTARY 2004 2005 2006 2007 640,000 724,000 770,000 800,000 36,000 31,000 11,650 29,175 46 40 0 20 1,301,206 1,489,280 0 861,000 0 230,000 247,000 270,000 350,000 200,000 0 200,000 This budget represents the Monticello Economic Development Authority programs and general administration activities. Beginning in 2008, the EDA and the HRA merged, becoming the City's EDA. The Debt Service is for Contract For Deed (C4D) land purchase on 12/22/2004. The payoff is scheduled to continue through 2009. Utility assessments are required to be paid for the Monticello Business Center through the EDA. Revenues of $20,000 are being transferred to the EDA from the Liquor Fund. This transfer is to cover the marketing costs needed for the EDA to promote land sales in the business park, which has been budgeted in 2008. BUDGET ham] FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 21,128 21,633 0 0 Tax Increment 723,783 751,056 814,850 1,140,050 Interest Earnings - Loans Issued 15,504 20,325 18,440 25,325 Miscellaneous Revenues 409,895 145,110 63,365 101,825 Transfer - From Other Funds 0 2,606,137 20,000 Total Revenues: 1,170,310 3,544,262 896,655 1,287,200 EXPENDITURES: Personnel Services 23,343 24,037 48,655 48,405 Supplies 0 45 0 0 Other Services and Charges 195,064 1,423,149 1,950 81,941 Capital Outlay 0 211,584 0 0 Debt Service - Principal & Int. 325,581 1,477,586 165,500 171,850 SA Principal & Int Pay - tad Hem for R.1c 0 0 200,000 195,000 TIF Payback Installments 230,118 246,619 328,500 338,950 Transfer - Debt Service, Other Funds 206,855 169,725 137,900 408,400 Total Expenditures: 980,961 3,552,745 882,505 1,244,546 ham] HOUSING & REDEVELOPMENT AUTHORITY DEPARTMENT: HRA - TAX INCREMENT FINANCING DISTRICTS SUPERVISOR: DIRECTOR OF ECONOMIC DEVELOPMENT FUND NUMBER: 213 BUDGET COMMENTARY The HRA General Department is responsible for all activities of the HRA, outside of TIF. In 2008, the HRA and the FDA will merge. The Current HRA will become a part of the EDA. The EDA will become Fund 213, and Fund 250 will be closed into Fund 213. BUDGET REVENUES: General Fund Support Interest Earnings - Loans Issued Miscellaneous Revenues Tranfer - From Other Funds Total Revenues: EXPENDITURES: Personnel Services Supplies Other Services and Charges Capital Outlay Debt Service - Principal & Int. - oser Creek SA Principal & Int Pay - � Wd � Rye Transfer - Debt Service, Other Funds Total Expenditures: FY 2005 Actual FY 2006 Actual FY 2007 Adopted FY 2008 Proposed 21,128 21,633 0 0 15,504 20,325 18,440 25,325 409,895 125,989 63,365 101,825 0 2,606,137 140,500 20,000 446,527 2,774,085 81,805 127,150 23,343 24,037 48,655 48,405 0 45 0 0 11,187 1,329,040 10,950 32,300 0 10,001 0 0 231,113 1,421,959 140,500 145,850 0 0 200,000 195,000 0 0 137,900 138,400 265,643 2,785,081 538,005 559,955 BUDGET COMMENTARY - 213.46502 TIF District #2 - Metcalf & Larson was initiated in 1983 as a re- development district. It has a 25 year allowable span, with a required decertification in 2010. BUDGET D -10 FY 2005 FY 2007 FY 2008 REVENUES: Actual FY 2006 Actual Adopted Proposed Tax Increment Revenue 40,041 44,630 48,000 48.200 Total Revenues: 40,041 44,630 48,000 48,200 EXPENDITURES: Professional & Other Services 0 3,625 0 0 TIF Payback Installments 0 0 0 0 Transfer - Debt Service, Other Funds 206,855 169,725 0 0 Total Expenditures: 206,855 173,350 0 0 D -10 HOUSING & REDEVELOPMENT AUTHORITY DEPARTMENT: HRA - TAX INCREMENT FINANCING DISTRICTS SUPERVISOR: DIRECTOR OF ECONOMIC DEVELOPMENT FUND NUMBER: 213 BUDGET COMMENTARY - 213.46505 TIF District #5 - Construction 5 was initiated in 1985 as a re- development district. It has a 25 year allowable span, with a required decertification in 2012. In 2007, the HRA purchased the Monticello Garden Center with pooled funds from this TIF District. This purchase is within the State Auditor guidelines for purchases within a TIF district. BUDGET BUDGET COMMENTARY - 213.46506 TIF District #6 - Raindance was initiated in 1985 as a re- development district. It has a 25 year allowable span, with a required decertification in 2013. BUDGET FY 2005 0 0 FY 2007 FY 2008 REVENUES: Actual FY2006 Actual Adopted Proposed Tax Increment Revenue 50,511 50,844 50,000 58,400 Total Revenues: 50,511 50,844 50,000 58,400 EXPENDITURES: Professional & Other Services 0 587 0 0 TIF Payback Installments 0 0 0 0 Total Expenditures: 0 587 0 0 BUDGET COMMENTARY - 213.46506 TIF District #6 - Raindance was initiated in 1985 as a re- development district. It has a 25 year allowable span, with a required decertification in 2013. BUDGET BUDGET COMMENTARY - 213.46506 TIF District 415 - Custom Canopy was initiated in 1993 as an economic development district. It was decertified in 2003. BUDGET REVENUES: Tax Increment Revenue Total Revenues: EXPENDITURES: Professional & Other Services TIF Payback Installments Capital Outlay Total Expenditures: FY 2005 FY 2007 FY 2008 Actual FY 2006 Actual Adopted Proposed 0 0 0 0 0 0 0 0 0 FY 2005 0 0 FY 2007 FY 2008 REVENUES: Actual FY 2006 Actual Adopted Proposed Tax Increment Revenue 44,013 40,203 40,000 39,550 Total Revenues: 44,013 40,203 40,000 39,550 EXPENDITURES: Professional & Other Services 654 1,996 0 0 TIF Payback Installments 0 0 0 0 Total Expenditures: 654 1,996 0 0 BUDGET COMMENTARY - 213.46506 TIF District 415 - Custom Canopy was initiated in 1993 as an economic development district. It was decertified in 2003. BUDGET REVENUES: Tax Increment Revenue Total Revenues: EXPENDITURES: Professional & Other Services TIF Payback Installments Capital Outlay Total Expenditures: FY 2005 FY 2007 FY 2008 Actual FY 2006 Actual Adopted Proposed 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 201,583 0 0 0 201,583 0 0 D -11 HOUSING & REDEVELOPMENT AUTHORITY DEPARTMENT: HRA - TAX INCREMENT FINANCING DISTRICTS SUPERVISOR: DIRECTOR OF ECONOMIC DEVELOPMENT FUND NUMBER: 213 BUDGET COMMENTARY - 213.46519 TIF District #19 - Mississippi Shores was initiated in 1995 as a housing district. It has a 25 year allowable span, with a required decertification in 2023. BUDGET REVENUES: Tax Increment Revenue Total Revenues: EXPENDITURES: Professional Services Debt Service - Principal & Interest TIF Payback Installments Total Expenditures: FY 2005 FY 2007 FY 2008 Actual FY 2006 Actual Adopted Proposed 25,145 30,755 30,000 35,400 25,145 30,755 30,000 35,400 0 587 0 0 0 0 0 0 22,551 27,259 26,000 31,850 22,551 27,845 26,000 31,850 BUDGET COMMENTARY - 213.46520 TIF District 1120 - Prairie West was initiated in 1996 as a re- development district. It has a 25 year allowable span, with a required decertification in 2024. BUDGET REVENUES: Tax Increment Revenue Total Revenues: EXPENDITURES: Professional Services Debt Service - Principal & Interest TIF Payback Installments Total Expenditures: FY 2005 FY 2007 FY 2008 Actual FY 2006 Actual Adopted Proposed 23,265 23,594 25,000 26,200 23,265 23,594 25,000 26,200 0 587 0 0 11,632 13,703 13,000 13,500 7,759 9,127 10,000 7,850 19,391 23,416 23,000 21,350 BUDGET COMMENTARY - 213.46521 TIF District #21 - Lake Tool was initiated in 1996 as an economic development district. It was decertified in 2004. BUDGET REVENUES: Tax Increment Revenue Total Revenues: EXPENDITURES: Professional Services Debt Service - Principal & Interest TIF Payback Installments Total Expenditures: FY 2005 FY 2007 FY 2008 Actual FY 2006 Actual Adopted Proposed 0 0 0 0 0 0 0 0 0 30 0 0 0 0 0 0 0 0 0 0 0 30 0 0 D -12 HOUSING & REDEVELOPMENT AUTHORITY DEPARTMENT: BRA - TAX INCREMENT FINANCING DISTRICTS SUPERVISOR: DIRECTOR OF ECONOMIC DEVELOPMENT FUND NUMBER: 213 BUDGET COMMENTARY - 213.46522 TIF District #22 - Downtown Redevelopment was initiated in 1997 as a re- development district. It has a 25 year allowable span, with a required decertification in 2024. BUDGET REVENUES: Tax Increment Revenue Total Revenues: EXPENDITURES: Professional & Other Services Debt Service - Principal & Interest TIF Payback Installments Total Expenditures: FY 2005 FY 2007 FY 2008 Actual FY 2006 Actual Adopted Proposed 279,193 323,972 305,000 327,500 279,193 323,972 305,000 327,500 3,690 44,027 0 0 0 0 0 0 22,266 26,848 25,000 25,000 25,957 70,876 25,000 25,000 BUDGET COMMENTARY - 213.46523 TIF District #23 - Allied Companies was initiated in 1998 as an economic development district. It has an 8 year allowable span, with a required decertification in 2009. BUDGET FY 2005 0 FY 2007 FY 2008 REVENUES: Actual FY 2006 Actual Adopted Proposed Tax Increment Revenue 41,748 36,485 36,000 0 Total Revenues: 41,748 36,485 36,000 0 Professional & Other Services 0 587 0 0 Debt Service - Principal & Interest 34,094 30,133 0 0 TIF Payback Installments 0 0 0 0 Total Expenditures: 34,094 30,720 0 0 BUDGET COMMENTARY - 213.46524 TIF District #24 - St. Benedict's Center was initiated in 1998 as a housing district. It has a 25 year allowable span, with a required decertification in 2026. BUDGET REVENUES Tax Increment Revenue Total Revenues: EXPENDITURES: Professional & Other Services Debt Service - Principal & Interest TIF Payback Installments Total Expenditures: FY 2005 FY 2007 FY 2008 Actual FY 2006 Actual Adopted Proposed 48,868 47,974 47,500 50,500 48,868 47,974 47,500 50,500 0 2,687 0 0 0 0 0 0 44,522 43,243 45,000 45,450 44,522 45,930 45,000 45,450 D -13 HOUSING & REDEVELOPMENT AUTHORITY DEPARTMENT: HRA - TAX INCREMENT FINANCING DISTRICTS SUPERVISOR: DIRECTOR OF ECONOMIC DEVELOPMENT FUND NUMBER: 213 BUDGET COMMENTARY - 213.46525 TIF District #25 - Blue Chip Development was initiated in 1998 as an economic development district It has an 8 year allowable span, with a required decertification in 2009. BUDGET REVENUES: Tax Increment Revenue Total Revenues: EXPENDITURES: Professional & Other Services Debt Service - Principal & Interest TIF Payback Installments Total Expenditures: FY 2005 FY 2007 FY 2008 Actual FY 2006 Actual Adopted Proposed 8,801 8,900 8,850 0 8,801 8,900 8,850 0 525 587 0 0 0 0 0 0 7,034 6,898 0 0 7,559 7,484 0 0 BUDGET COMMENTARY - 213.46526 TIF District #26 - Twin City Die Cast was initiated in 1999 as an economic development district. It has an 8 year allowable span, with a required decertification in 2010. BUDGET REVENUES: Tax Increment Revenue Total Revenues: EXPENDITURES: Professional & Other Services Debt Service - Principal & Interest TIF Payback Installments Total Expenditures: FY 2005 FY 2007 FY 2008 Actual FY 2006 Actual Adopted Proposed 40,442 19,121 38,000 40,000 40,442 19,121 38,000 40,000 0 500 0 0 37,051 1,967 2,000 2,500 36,486 34,487 35,000 36,000 73,537 36,954 37,000 38,500 BUDGET COMMENTARY - 213.46528 TIT District #28 - IRTI was initiated in 2001 as an economic development district. It has an 8 year allowable span, with a required decertification in 2011. BUDGET REVENUES: Tax Increment Revenue Total Revenues: EXPENDITURES: Professional & Other Services Debt Service - Principal & Interest TIF Payback Installments Total Expenditures: FY 2005 532 FY 2007 FY 2008 Actual FY 2006 Actual Adopted Proposed 6,416 6318 6,500 10.600 6,416 6,718 6,500 10.600 0 532 0 0 0 0 0 0 5,311 6,505 9,000 9.500 5,311 7,036 9,000 9,500 D -14 HOUSING & REDEVELOPMENT AUTHORITY DEPARTMENT: HRA - TAX INCREMENT FINANCING DISTRICTS SUPERVISOR: DIRECTOR OF ECONOMIC DEVELOPMENT FUND NUMBER: 213 BUDGET COMMENTARY - 213.46529 TIF District #29 - Front Porch was initiated in 2002 as a housing district. It has a 25 year allowable span, with a required decertification in 2029. BUDGET REVENUES: Tax Increment Revenue Total Revenues: EXPENDITURES: Professional & Other Services Debt Service - Principal & Interest TIF Payback Installments Total Expenditures: FY 2005 FY 2007 FY 2008 Actual FY 2006 Actual Adopted Proposed 20,862 29,083 28,000 33,900 20,862 29,083 28,000 33,900 0 587 0 0 0 0 0 0 15,567 22,196 20,000 30,500 15,567 22,782 20,000 30,500 BUDGET COMMENTARY - 213.46530 TIF District #30 - CMHP was initiated in 2002 as a housing district. It has a 25 year allowable span, with a required decertification in 2029. BUDGET REVENUES: Tax Increment Revenue Total Revenues: EXPENDITURES: Professional & Other Services Debt Service - Principal & Interest TIF Payback Installments Total Expenditures: FY 2005 FY 2007 FY 2008 Actual FY 2006 Actual Adopted Proposed 11,443 11,481 10,000 11,500 11,443 11,481 10,000 11,500 0 587 0 11,691 9,824 10,000 10,000 0 0 10,000 10,350 11,691 10,411 20,000 20,350 BUDGET COMMENTARY - 213.46531 TIF District #31 - U.M.C. was initiated in 2002 as an economic development district. It has an 8 year allowable span, with a required decertification in 2012. BUDGET REVENUES: Tax Increment Revenue Total Revenues: EXPENDITURES: Professional & Other Services Debt Service - Principal & Interest TIF Payback Installments Total Expenditures: FY 2005 FY 2007 FY 2008 Actual FY 2006 Actual Adopted Proposed 83,035 75,999 75,500 78,500 83,035 75,999 75,500 78,500 0 587 0 0 0 0 0 0 68,623 68,927 72,000 70,650 68,623 69,513 72,000 70.650 D -15 HOUSING & REDEVELOPMENT AUTHORITY DEPARTMENT: HRA - TAX INCREMENT FINANCING DISTRICTS SUPERVISOR: DIRECTOR OF ECONOMIC DEVELOPMENT FUND NUMBER: 213 BUDGET COMMENTARY - 213.46533 TIF District #33 - Tapper's Holdings was initiated in 2005 as an economic development district. It has an 8 year allowable span, with a required decertification in 2014. BUDGET REVENUES: Tax Increment Revenue Total Revenues: EXPENDITURES: Professional & Other Services Debt Service - Principal & Interest TIF Payback Installments Total Expenditures: FY 2005 FY 2007 FY 2008 Actual FY 2006 Actual Adopted Proposed 0 1,299 1,500 22,000 0 1,299 1,500 22,000 0 0 0 0 0 0 0 0 0 1,131 9,000 19,800 0 1,131 9,000 19,800 BUDGET COMMENTARY - 213.46534 TIF District #34 - Interchange (Target) was initiated in 2005 as a renewal and renovation district. It has a 15 year allowable span, with a required decertification in 2023. BUDGET REVENUES: Tax Increment Revenue Total Revenues: EXPENDITURES: Professional & Other Services Debt Service - Principal & Interest TIF Payback Installments Transfer - Debt Service, Other Funds Total Expenditures: FY 2005 FY 2007 FY 2008 Actual FY 2006 Actual Adopted Proposed 0 0 0 300,000 0 0 0 300,000 12,000 427 0 0 0 0 0 0 0 0 9,000 0 0 0 0 270.000 12,000 427 9,000 270,000 BUDGET COMMENTARY - 213.46535 TIF District #35 - Landmark Square II was initiated in 2005 as a re- development district. It has a 25 year allowable span, with a required decertification in 2033. BUDGET REVENUES: Tax Increment Revenue Total Revenues: EXPENDITURES: Professional & Other Services Debt Service - Principal & Interest TIF Payback Installments Total Expenditures: FY 2005 FY 2007 FY 2008 Actual FY 2006 Actual Adopted Proposed 0 0 0 0 0 0 0 0 14,664 608 0 0 0 0 0 0 0 0 0 0 14,664 608 0 0 LUKE HOUSING & REDEVELOPMENT AUTHORITY DEPARTMENT: HRA - TAX INCREMENT FINANCING DISTRICTS SUPERVISOR: DIRECTOR OF ECONOMIC DEVELOPMENT FUND NUMBER: 213 BUDGET COMMENTARY - 213.46536 TIF District #36 - Dahlheimer Distributing was initiated in 2005 as an economic development district. It has an 8 year allowable span, with a required decertification in 2015. BUDGET REVENUES: Tax Increment Revenue Total Revenues: EXPENDITURES: Professional & Other Services Debt Service - Principal & Interest TIF Payback Installments Total Expenditures: FY 2005 FY 2007 FY 2008 Actual FY 2006 Actual Adopted Proposed 0 0 65,000 57,800 0 0 65,000 57,800 152,180 1,083 0 0 0 0 0 0 0 0 58,500 52,000 152,180 1,083 58,500 52,000 BUDGET COMMENTARY - 213.46537 TIF District #37 - Karlsburger Foods was initiated in 2006 as an economic development district. It has an 8 year allowable span, with an estimated decertification in 2016. BUDGET REVENUES: Tax Increment Revenue Total Revenues: EXPENDITURES: Professional & Other Services Debt Service - Principal & Interest TIF Payback Installments Total Expenditures: FY 2005 FY 2007 FY 2008 Actual FY 2006 Actual Adopted Proposed 0 0 0 0 0 0 0 0 0 33,904 0 0 0 0 0 0 0 0 0 0 0 33,904 0 0 BUDGET COMMENTARY - 213.46538 TIF District 438 - Walker In -Store was initiated in 2007, as an economic district. It has an 8 year allowable span, with a required decertification in 2015. BUDGET REVENUES: Tax Increment Revenue Total Revenues: EXPENDITURES: Professional & Other Services Debt Service - Principal & Interest TIF Payback Installments Total Expenditures: FY 2005 FY 2007 FY 2008 Actual FY 2006 Actual Adopted Proposed 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 D -17 STREET LIGHTING IMPROVEMENTS DEPARTMENT: STREET LIGHTING IMPROVEMENTS SUPERVISOR: PUBLIC WORKS DIRECTOR FUND NUMBER: 245.43162 ACTIVITY SCOPE: The activity of the Street Lighting Improvements fund is to incorporate street lighting into designated areas, as pre - determined by council. This Fund's revenues consist of the Franchise Fee specifically designated for Street Lighting Improvement projects. OBJECTIVES FOR 2008 Sell $1 million revenue bond and pay back. Chelsea Road lights, Complete School, Chelsea Road West, & 1. East 7th to Washington lighting project. 2. Continue to upgrade old traditional lights to colonial and add lights to the older systems. 3. Work with MNDOT to add battery back -up to signals on TH 25 in the future. 4. Draft a complete new Street Lighting Policy encompassing all changes to existing followed policy. ISSUES FOR 2008 1. Budget constraints 2. Develop additional Replacement Light Program with Wright Hennepin & Xcel Energy. 3. Verify lamp and fixture maintenance by utility companies. Failing paint on several signal systems and lack of assistance with issues from WSB and Wright 4. County. PROGRAMS: TYPE: EXPLANATION ALLOCATION Adding street lights throughout the City, where it has been deemed Lighting necessary to incorporate lighting. 100% MM STREET LIGHTING IMPROVEMENTS MEASURABLE WORKLOAD DATA: MEASUREMENT 1 Number of Street Lights BUDGET COMMENTARY 2004 2005 2006 2007 In 2008, the Street Lighting Budget will be seperated into two departments. The existing Street Lighting department will remain in the General Fund. This department will continue to account for the maintenance and daily expenses of the City's street lights. This second, Special Revenue Fund, has been set up to account for new Street Lighting projects, as well as track Franchise Fee revenues. The Street Lighting Improvement budget includes funds for adding 30 new lights in residential areas. In addition, the replacement of 20 leased light fixtures with upgrades has also been budgeted. BUDGET D -19 FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 0 0 0 0 Licenses and Permits 0 0 0 280,000 Charges for Services 0 0 0 0 Miscellaneous Revenues 0 0 0 0 Total Revenues: 115.988 0 0 280,000 EXPENDITURES: Personal Services 0 0 0 0 Supplies 0 0 0 0 Other Services and Charges 0 0 0 100,000 Capital Outlay 0 0 0 0 Total Expenditures: 0 0 0 100,000 D -19 MINNESOTA INVESTMENT FUND DEPARTMENT: MN INVESTMENT SUPERVISOR: ECONOMIC DEVELOPMENT DIRECTOR FUND NUMBER: 221 ACTIVITY SCOPE: The Minnesota Investment Fund is designated to administer loans to local business, following state and federal restriction guidelines. Ther is no current activity in this fund. OBJECTIVES FOR 2008 1. To match available funds with qualifying businesses in Monticello. ISSUES FOR 2008 PROGRAMS: TYPE: EXPLANATION ALLOCATION Loans Administer loans to qualifying businesses. 100% D -20 MINNESOTA INVESTMENT FUND MEASURABLE WORKLOAD DATA: MEASUREMENT Number of Loans administered. 2004 2005 2006 2007 BUDGET COMMENTARY Interest earned from loans initiated through the NIN Investment Fund is the only activity currently generated through this department. BUDGET REVENUES: General Fund Support Miscellaneous Revenues Total Revenues: EXPENDITURES: Personnel Services Supplies Other Services and Charges Capital Outlay Total Expenditures: FY 2005 FY 2006 FY 2007 FY 2008 Actual Actual Adopted Proposed 0 0 0 0 27,508 50,926 25,665 19,795 27,508 50,926 25,665 19,795 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 D -21 ECONOMIC RECOVERY GRANT - S.C.E.R.G DEPARTMENT: SCERG SUPERVISOR: ECONOMIC DEVELOPMENT DIRECTOR FUND NUMBER: 222 ACTIVITY SCOPE: Fund Closed. OBJECTIVES FOR 2008 ISSUES FOR 2008 PROGRAMS: RESOURCE TYPE: EXPLANATION ALLOCATION D -22 ECONOMIC RECOVERY GRANT - S.C.E.R.G MEASURABLE WORKLOAD DATA: MEASUREMENT 2004 2005 2006 2007 BUDGET COMMENTARY Closed out to EDA Fund #213. BUDGET D -23 FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 0 0 0 0 Miscellaneous Revenues 783 1,254 570 0 Total Revenues: 783 1,254 570 0 EXPENDITURES: Personnel Services 0 0 0 0 Supplies 0 0 0 0 Other Services and Charges 0 0 0 0 Capital Outlay 0 0 0 0 Total Expenditures: 0 0 0 0 D -23 SHADE TREE FUND DEPARTMENT: SHADE TREE SUPERVISOR: PARKS SUPERINTENDENT FUND NUMBER: 224 46102 ACTIVITY SCOPE: The Shade Tree Fund supports planting and maintaining trees and shrubbery within the limits of the city. The fund is in place for the purpose of regulating, developing, and providing for the planting, maintenance and removal of trees and stumps in any street, park, right -of -way or other public place within the city, in order to better serve the needs of soil conservation, climate moderation, air quality, noise, etc.; and to provide the mechanisms for funding a uniform program for the purpose of beautifying the community as a whole, and increasing property values within the city. OBJECTIVES FOR 2008 1. Spring tree planting. 2. Continue with Dutch Elm Disease Control Program. 3. Replace dead and diseased trees throughout the city and parks. 4. Continue chipping program. 5. Continue education program. ISSUES FOR 2008 1. Drought stressed trees. PROGRAMS: TYPE: EXPLANATION Dutch Elm Disease Program Inspection and removal of Dutch Elm diseased trees. 2. Oak Wilt Disease Program Inspection and removal of Oak Wilt diseased trees. Brush and Chipping 3. Requests 4. Planting Program 5. Education Provide tree and brush removal for City residents. Spring Tree Planting Program and plantings throughout the year. Arbor Day and Tree Education at local schools. D -24 RESOURCE ALLOCATION 10% 5% 30% 50% 5% MEASURABLE WORKLOAD DATA: MEASUREMENT 1 Number of trees planted. SHADE TREE FUND 2004 2005 2006 2007 NotAvailable NotAvailable NotAvailable 384 2 Number of Chipping Requests completed. NotAvailable NotAvailable Nol Available NotAvailable 3 Number of diseased trees removed. 27 NotAvailable NotAvailable NotAvailable Number of Students attending educational 2,250 56,797 28,628 20,000 4 programs. NotAvailable NotAvailable NotAvailable 271 BUDGET COMMENTARY There are no significant changes to the Shade Tree Fund's budget for 2008. $5,000 is budgeted for Tree Replacement. A portion of the Park Department's staff time is designated to the Shade Tree Fund. BUDGET REVENUES: Fees & Miscellaneous General Fund Support Total Revenues: EXPENDITURES: Personnel Services Supplies Other Services and Charges Capital Outlay Total Expenditures: FY 2005 FY 2006 FY 2007 FY 2008 Actual Actual Adopted Proposed 2,419 2,857 2,745 2,250 56,797 28,628 20,000 33,965 59,216 31,486 22,745 36,215 32,245 21,321 19,915 21,911 470 812 3,550 2,950 15,342 2,535 13,500 11,800 0 0 0 0 48,056 24,668 36,965 36,661 D -25 COMMUNITY CENTER FUND DEPARTMENT: COMMUNITY CENTER - ADMINISTRATION SUPERVISOR: COMMUNITY CENTER DIRECTOR FUND NUMBER: 226 45122 ACTIVITY SCOPE: The Monticello Community Center provides a facility for all users with a variety of recreational, professional, and educational opportunities. The Administration Department manages and tracks payroll, maintenance, and all expenses that are building wide, including debt service, utilities, and insurance. This is the general operating department for the Community Center. OBJECTIVES FOR 2008 1. Develop plan for future use of Wheel Park area, design, financing, construction, marketing, etc. 2. On -Line registration for programs and memberships. 3. Pool improvements to increase customer attraction. 4. Upgrade ball field concession to obtain license. ISSUES FOR 2008 1. Change software from CSI Spectrum to CSI NG PROGRAMS: TYPE: EXPLANATION Personnel needed to staff the Community Center during all hours of 1. Administration operation. Maintaining Community Center complex, allowing for smooth 2. Maintenance operations. Consistantly improving the funtionality and enjoyment of participants in 3. Improvements the facility. D -26 RESOURCE ALLOCATION 56% 36% 8% COMMUNITY CENTER FUND MEASURABLE WORKLOAD DATA: MEASUREMENT 2004 2005 2006 2007 Actual 1 Visit Summary 132,100 146,600 165,700 NA 51,200 2. Program Gross Sales 55,600 63,200 67,400 (thm 6/30) 52,600 3. Rental Revenue 80,700 87,600 106,000 (thru 6/30) BUDGET COMMENTARY The 2008 budget for Community Center - Administration includes all personnel service expenses for the fund. The 2008 cost for professional services, which include management fees, data processing, software, website /email, custodial, laundry, maintenance agreements, and the newsletter, are budgeted at $34,000.00. The estimated insurance expense is $24,100. $144,000 is budgeted for repair and maintenance to the Community Center. Some items budgeted for repair /maintenance are $18,000 for Council Diaz repair, bathroom partitions costing $25,000, $32,000 for light replacements in the pool, gym, and hallway, and Romp 'n Stomp carpet for $10,000. $35,000 in Capital Outlay is for replacing the women's lockers. BUDGET REVENUES: General Fund Support Rentals, Concessions Memberships, User & Activity Fees Miscellaneous Revenues Transfer - From Liquor Fund Total Revenues: EXPENDITURES: Personnel Services Supplies Other Services and Charges Transfer - Debt Service, Other Funds Capital Outlay Total Expenditures: FY 2005 FY 2006 FY 2007 FY 2008 Actual Actual Adopted Proposed 971,461 870,761 1,246,570 1,439,150 234,027 287,140 316,000 349,300 497,067 552,103 523,150 529,700 18,668 37,459 17,245 22,700 250,000 250,000 250,000 0 1,971,223 1,997,464 2352,965 2,340,850 727,271 777,635 807,610 860,001 77,335 82,191 801800 89,200 336,568 358,095 548,470 535,100 685,000 669,950 857,750 843,950 5,715 34,900 46,000 35,000 1,831,889 1,922,771 2,340,630 2,363,251 D -27 COMMUNITY CENTER FUND DEPARTMENT: COMMUNITY CENTER PROGRAMMING SUPERVISOR: COMMUNITY CENTER DIRECTOR FUND NUMBER: 226 45127 ACTIVITY SCOPE: The Community Center Programming Department provides educational, recreational, and professional activities for all users, including concession food, within and outside the Monticello community. The Programming Department manages specific costs that pertain to programs offered at the community center, as well as expenses directly attributable to programmed areas of the facility, i.e. indoor play, fitness area, and pool. Facility concession expenses are also included. . OBJECTIVES FOR 2008 1. Develop plan for future use of Wheel Park area, design, financing, construction, marketing. etc. 2. Pool improvements to increase customer attraction. ISSUES FOR 2008 1. Change software from CSI Spectrum to CSI NG PROGRAMS: TYPE: EXPLANATION All program expenses and concession expenses (except ballfields) Programming to allow for an enjoyable experience at the Community Center. D -28 RESOURCE ALLOCATION 100% COMMUNITY CENTER FUND MEASURABLE WORKLOAD DATA: MEASUREMENT 1 Visit Summary 2, Program Gross Sales 3. Rental Revenue BUDGET COMMENTARY 2004 2005 2006 2007 132,100 146,600 165,700 NA 51,200 55.600 63,200 67,400 (thru 6/30) 52,600 80.700 87,600 106,000 (thru 6/30) The Programming budget includes funds to add new programs and classes. $7,000 is budgeted to change the silverware in the Mississippi room add tuling and decorations. A new pool toy is budgeted at $8,000. $700 is also budgeted to purchase window blinds for the pool area. The blinds have an estimated cost of $10,500. $9,800 was budgeted in 2007, with the remaining $700 in 2008. With the addition of the farmer's market in 2007, $3,500 is budgeted for Farmer's Market supplies. "Outside Concessions," which was previously budgeted in programming has been moved to the ballfield concessions department. BUDGET REVENUES: Memberships, User & Activity Fees Total Revenues: EXPENDITURES: Personnel Services Supplies Other Services and Charges Capital Outlay Total Expenditures: FY 2005 FY 2006 FY 2007 FY 2008 Actual Actual Adopted Proposed 97,196 130,180 143,850 139,300 97,196 130,180 143,850 139,300 0 0 0 0 15,479 22,331 29,200 35,300 76,473 101,464 114,650 86,200 5,245 6,385 0 8,000 97,196 130,180 143,850 129,500 D -29 COMMUNITY CENTER FUND DEPARTMENT: COMMUNITY CENTER - NSP BALLFIELD CONCESSIONS SUPERVISOR: COMMUNITY CENTER DIRECTOR FUND NUMBER: 226 45203 ACTIVITY SCOPE: The Community Center Ball Field Concessions manages and tracks the expenses, except payroll and employee expenses, for the Ball Field Concessions, at this time only located at the Xcel /City ballfields. We provide snack food items during scheduled softball, baseball, and football games and/or practices and general support to the leagues from a facility standpoint. OBJECTIVES FOR 2008 1. Upgrade ball field concession to obtain license. ISSUES FOR 2008 1. Change software from CSI Spectrum to CSI NG PROGRAMS: TYPE: Outside Concessions EXPLANATION Ball Field Concessions D -30 RESOURCE ALLOCATION 100% COMMUNITY CENTER FUND MEASURABLE WORKLOAD DATA: MEASUREMENT 2004 1 Visit Summary 132,100 2, Program Gross Sales 55,600 3. Rental Revenue BUDGET COMMENTARY 2005 146,600 2006 165,700 63,200 67,400 80,700 87,600 106,000 2007 NA 51,200 (thin 6/30) 52,600 (thru 6/30) 2008 is the first year for the Outdoor Concessions departmental budget. Items were previously budgeted under Community Center - Programming. $5,000 is budgeted for epoxying the floor and walls. The walk in cooler will need to be replaced with upright coolers. Both are requirements needed to receive a food service license for the ballfield location. BUDGET REVENUES: Rentals, Concessions Total Revenues: EXPENDITURES: Personnel Services Supplies Other Services and Charges Capital Outlay Total Expenditures: FY 2005 FY 2006 FY 2007 FY 2008 Actual Actual Adopted Proposed 0 0 0 40,000 0 0 0 40,000 0 0 0 0 0 0 0 2,200 0 0 0 35,100 0 0 0 0 0 0 0 37,300 D -31 PARK AND PATHWAY DEDICATION FUND DEPARTMENT: PARK & PATHWAY SUPERVISOR: PARKS SUPERINTENDENT FUND NUMBER: 229 45202 ACTIVITY SCOPE: Activities of the Park and Pathway Dedication Fund include updating and maintaining the City's Pathway system, as well as designating funds for future Parks and Pathways within the City. OBJECTIVES FOR 2008 1. Continue repairs of the City's pathway. 2. Overlay pathways in need. 3. Plan for integration of funds toward park land purchase. ISSUES FOR 2008 1. Time constraints with other projects. PROGRAMS: RESOURCE TYPE: EXPLANATION ALLOCATION 1. Park Land Funds set aside to purchase park land in the future. 80% 2. Pathway Development Funds for development of new pathway systems. 10% 3. Pathway Repair Repair and replacement of pathways, crack filling, overlays, etc. 10% D -32 PARK AND PATHWAY DEDICATION FUND MEASURABLE WORKLOAD DATA: MEASUREMENT Feet of Pathway repaired Number of cracks filled BUDGET COMMENTARY 2004 2005 2006 2007 The Park and Pathway Dedication Fund has budgeted money to maintain the City's existing Pathway system. In addition, 50,000 has been budgeted in both 2007 and 2008 to purchase additional Park Land within the City. BUDGET D -33 FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 0 0 0 0 Fees 31,743 33,962 51,000 31,875 Special Assessments 281,508 159,515 71,090 113,838 Transfer - From Other Funds 71,900 0 0 0 Miscellaneous Revenues 8,934 54,955 23,275 26,400 Total Revenues: 394,085 248,431 145,365 172,113 EXPENDITURES: Pathway Maintenance 1,086 0 0 5,000 Other Services and Charges 3,035 71,989 10,000 0 Capital Outlay - Park Land 0 0 50,000 50,000 Capital Outlay - Pathway Development (1,593) 0 0 Total Expenditures: 4,121 70,396 60,000 55,000 D -33 SPECIAL REVENUE FUND - OAA DEPARTMENT: ORDERLY ANNEXATION AREA (OAA) SUPERVISOR: CITY ADMINISTRATOR FUND NUMBER: 230 46401 ACTIVITY SCOPE: The Orderly Annexation Area (OAA) Fund is designed to fund annexation transactions for the City. OBJECTIVES FOR 2008 ISSUES FOR 2008 1. Traffic congestion on TH25. TYPE: EXPLANATION 1. Annexation All annexation transactions regarding City. D -34 RESOURCE ALLOCATION 100% SPECIAL REVENUE FUND - OAA MEASURABLE WORKLOAD DATA: MEASUREMENT BUDGET COMMENTARY 2004 2005 2006 2007 The OAA budget includes $2,000.00 in funds for new taxes from annexations, as well as $8,175.00 in 'old" taxes the City owes from previous annexations. Miscellaneous Other Revenues includes Real Estate Taxes from developers for land annexed, which is payable to the township. A levy is needed to balance this fund. BUDGET D -35 FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 4,530 6,794 650 5,185 Transfer - From Other Funds 65,000 6,500 0 0 Miscellaneous Revenues 0 0 15,050 2,125 Total Revenues: 69,530 13,294 15,700 7,310 EXPENDITURES: Personnel Services 230 0 300 250 Supplies 0 0 0 0 Other Services and Charges 19,033 322 15,400 10,525 Capital Outlay Total Expenditures: 19,263 322 15,700 10,775 D -35 DEPUTY REGISTRAR DEPARTMENT: DEPUTY REGISTRAR SUPERVISOR: DEPUTY REGISTRAR MANAGER FUND NUMBER: 217 41990 ACTIVITY SCOPE: The Deputy Registrar is a service based entity for the City. Knowledgeable, courteous staff assist customers in the purchase of tabs and licenses as required by the State of Minnesota. OBJECTIVES FOR 2008 1. Introduce marketing of DMV services available to the public. 2. Coordinate with the building department for move of the DMV office. 3. Search for best ways to serve the community's license needs. 4. Pursue passport service. 5. Pursue drivers license service. ISSUES FOR 2008 1. Move of DMV office dependent on other departments 2. Passport Service is dependent on state statutes. 3. Drivers Licenses service is dependent on state statutes. PROGRAMS: RESOURCE TYPE: EXPLANATION ALLOCATION Process appropriate documents for New to state vehicles and L MV Titling transfers 35% Process appropriate documents for renewal of Motor Vehicle 2. MV Registration Registration 35% 3. DNR Vehicle Titling Process appropriate documents for DNR Vehicle titles 10% 4. Game & Fish License Process application for game /fish/cross country skiingthorse nails. 5% 5. DNR Vehicle Registration Process appropriate documents for renewal of DNR Vehicles 10% 6. Courier Service Deliver and Pickup MV plates and dealers' checks for payment. 5% D -36 DEPUTY REGISTRAR MEASURABLE WORKLOAD DATA: MEASUREMENT 2004 2005 2006 2007 REVENUES: Actual Actual Adopted 20,430 MV - Number of Transactions 44,640 46,470 45,226 (thru May) Licenses and Permits 0 0 0 4,410 DNR - Number of Transactions 5,526 5,686 5,307 (thru May) Miscellaneous Revenues 0 0 0 165 Game & Fish - Number of Transaction NA NA NA (thm May) BUDGET COMMENTARY The Deputy Registrar, previously operating as a department in the General Fund, will be changed to a Special Revenue Fund effective 2008. This change is based on the best practices of GAAP, specifically as revenues are collected for a specific purpose. The Deputy Registrar has budgeted $4,000 for passport equipment in 2008. The budget for Personnel Services includes staffing for three full time employees, and one part time employee. $80,000 was budgeted in 2007 for a new Deputy Registrar site. The move did not take place in 2007. Funds are held in reserve for this future move. $12,000 has been budgeted in 2008 for a vehicle to be used for courrier service, as well as daily runs to the bank and post office. BUDGET D -37 FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 0 0 0 0 Licenses and Permits 0 0 0 0 Charges for Services 277,437 285,811 285,000 275,000 Miscellaneous Revenues 0 0 0 0 Total Revenues: 277,437 285,811 285,000 275,000 EXPENDITURES: Personnel Services 169,568 192,854 198,130 192,343 Supplies 2,909 1,185 2,600 3,650 Other Services and Charges 12,743 11,241 16,575 25,100 Capital Outlay 0 0 82,700 12,000 Total Expenditures: 185,221 205,280 300,005 233,093 D -37 CAPITAL OUTLAY FUND DEPARTMENT: CAPITAL OUTLAY, CAPITAL IMPROVEMENT REVOLVING FUND SUPERVISOR: CITY ADMINISTRATOR FUND NUMBER: 240 49201 ACTIVITY SCOPE: The Capital Outlay Fund was established to acquire and hold properties as well as make any necessary improvements, while being held for resale. The Fund has also, in unique circumstances, been used to budget and purchase large ticket items for departments. OBJECTIVES FOR 2008 1. Make necessary improvements to land held for resale. 2. To acquire properties at present market value to address future comprehensive plan needs when necessary. ISSUES FOR 2008 1. Decrease in the City's Tax Capacity. PROGRAMS: TYPE: EXPLANATION To acquire, improve, maintain, and sell properties in accordance with Land Held For Resale Council's recommendations. D -38 RESOURCE ALLOCATION 100% CAPITAL OUTLAY FUND MEASURABLE WORKLOAD DATA: MEASUREMENT BUDGET COMMENTARY 2004 2005 2006 2007 The main activity in this budget comes from Special Assessments determined by improvements of infrastructure. No expenses are anticipated for 2008 in this department. BUDGET D -39 FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 99,159 131,499 0 0 Sale of Property 1,629,077 3,956,625 0 0 Special Assessments 146,029 121,722 84,738 130,555 Transfer - From Other Funds 0 213,380 0 0 Miscellaneous Revenues 1,263,194 50,539 651,175 88,550 Total Revenues: 3,137,459 4,473,764 735,913 219,105 EXPENDITURES: Personnel Services 0 0 0 0 Supplies 18,439 92 0 0 Other Services and Charges 857,654 1,349,076 595,000 0 Transfer - Debt Service, Other Funds 254,839 1,833,136 0 0 Capital Outlay 456,480 - 29,623 2,215,000 0 Total Expenditures: 1,587,412 3,152,681 2,810,000 0 D -39 SANITARY SEWER ACCESS FUND DEPARTMENT: SANITARY SEWER SUPERVISOR: PUBLIC WORKS DIRECTOR FUND NUMBER: 262 49201 ACTIVITY SCOPE: The Sanitary Sewer Access Fund provides for major improvements for the City's sewer services. Fees are collected on building permits for new construction and lot development. These fees are dedicated for the purpose of sanitary sewer improvements, and to cover debt related to these improvements. OBJECTIVES FOR 2008 1. To continue to utilize collected fees for the purpose of Sanitary Sewer improvements for the City. ISSUES FOR 2008 1. Number of building permits is decreasing. PROGRAMS: TYPE: EXPLANATION I. Sanitary Sewer Sanitary Sewer improvements throughout the City. D -40 RESOURCE ALLOCATION 100% SANITARY SEWER ACCESS FUND MEASURABLE WORKLOAD DATA: MEASUREMENT BUDGET COMMENTARY 2004 2005 2006 2007 There are no intended projects for 2008, therefore no expenses have been budgeted. Trunk, Access Charges are based on an estimate of 75 homes. BUDGET D -41 FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 0 0 0 0 Trunk, Access Charges 1,542,632 794,259 920,000 336,250 Special Assessments 665,148 324,342 206,930 223,154 Bond Proceeds, Premiums 4,866,729 0 0 0 Transfer - From Other Funds 766,916 0 0 0 Miscellaneous Revenues 136,566 494,549 239,050 233,900 Total Revenues: 7,977,991 1,613,150 1,365,980 793,304 EXPENDITURES: Personnel Services 0 0 0 0 Supplies 0 22 0 0 Other Services and Charges 2,690,561 1,761,753 0 0 Transfer - Debt Service, Other Funds 521,200 1,452,171 1,082,300 1,712,013 Capital Outlay 3,134 0 8,490,000 0 Total Expenditures: 3,214,895 3,213,946 9,572,300 1,712,013 D -41 STORM SEWER ACCESS FUND DEPARTMENT: STORM SEWER SUPERVISOR: PUBLIC WORKS DIRECTOR FUND NUMBER: 263 49201 ACTIVITY SCOPE: The Storm Sewer Access Fund provides for major improvements for the City's Storm Sewer services. Fees are collected on building permits for new construction and lot development. These fees are dedicated for the purpose of storm sewer improvements. OBJECTIVES FOR 2008 1. To continue to utilize collected fees for the purpose of Storm Sewer improvements for the City. ISSUES FOR 2008 1. Decrease in new construction. PROGRAMS: TYPE: EXPLANATION 1. Storm Sewer Storm Sewer improvements throughout the City. D -42 RESOURCE ALLOCATION 100% STORM SEWER ACCESS FUND MEASURABLE WORKLOAD DATA: MEASUREMENT 2004 2005 2006 2007 BUDGET COMMENTARY There are no intended projects for 2008, therefore no expenses have been budgeted. BUDGET D -43 FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 0 0 0 0 Trunk, Access Charges 690,954 182,122 200,000 75,000 Special Assessments 639,901 310,270 170,495 176,198 Bond Proceeds, Premiums 221,326 0 0 0 Transfer - From Other Funds 0 6,709 0 0 Miscellaneous Revenues 37,014 121,987 75,250 61,375 Total Revenues: 1,589,194 621,088 445,745 312,573 EXPENDITURES: Personnel Services 0 0 0 0 Supplies 0 0 0 0 Other Services and Charges 205,366 115,934 0 0 Transfer - Debt Service, Other Funds 56,700 759,559 262,700 264,776 Capital Outlay 34,625 65,238 0 0 Total Expenditures: 296,692 940,731 262,700 264,776 D -43 WATER ACCESS FUND DEPARTMENT: WATER ACCESS SUPERVISOR: PUBLIC WORKS DIRECTOR FUND NUMBER: 265 49201 ACTIVITY SCOPE: The Water Access Fund provides for major improvements for the City's Water services. Fees are collected on building permits for new construction and lot development. These fees are dedicated for the purpose of water improvements. OBJECTIVES FOR 2008 1. To continue to utilize collected fees for the purpose of Water improvements for the City. ISSUES FOR 2008 1. Decrease in new construction. RESOURCE TYPE: EXPLANATION ALLOCATION I . Water Water improvements throughout the City. 100% D -44 WATER ACCESS FUND MEASURABLE WORKLOAD DATA: MEASUREMENT BUDGET COMMENTARY 2004 2005 2006 2007 There are no intended projects for 2008, therefore no expenses have been budgeted. BUDGET D -45 FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 0 0 0 0 Trunk, Access Charges 382,728 161,204 274,000 146,875 Special Assessments 234,484 106,328 56,025 63,558 Bond Proceeds, Premiums 0 0 0 0 Miscellaneous Revenues 20,849 66,816 30,975 1,800 Total Revenues: 638,060 334,349 361,000 212,233 EXPENDITURES: Personnel Services 0 0 0 0 Supplies 0 0 0 0 Other Services and Charges 50,386 262 0 0 Transfer - Debt Service, Other Funds 501,690 407,609 310,695 311,220 Capital Outlay 27,584 0 0 0 Total Expenditures: 579,660 407,871 310,695 311,220 D -45 MONTICELLO DEBT SERVICE FUNDS z O U) O m U) W a O U)I- J z 0 W vLLa x Z U W 2 w Z LL W OU) C0 W W Of OHO cn w D z w W a' 00 O O N 0 0 0 0 0 �M 00 CO V N O N O cli (0 co _M O O cp O I� aD 7�M CN0 no rn M N v N VB� 60 N d 6 Z LL N .J z N C C Q m O a. .-<! 0 0 0- - 0 O W M N OD CO O OW co co a0 V 0 07(M4 V NO N w O 0000 00 'a Q Ln e° LL N C V V I N O V E a` W c= ~0 U) Mr. W v 7 y U ci 1 d 'j m z y h 4 N N C r o Co x N O C N~ WLL C ~ w LL 00 F N W U � U W 7 0 7 w m a z W z � CL C W U) m N Z W LU N W U) mo w � W cl aF O U N X O N o. 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(O O N co N > M (D M n W D r m M V V M m M M M M LL m r r O F Z W 5 W r W U) O O > m Z X 7� c a m 'p N m O LL > O} C m U o m m LL O W LL W � E 9 U d W H x 00 O) 0 F 0 o rn , Oo v 0 o LL LL LL 00 N N F f F N LO (D r O (D r (0 (D r- MMM M M M M M M 0 0 o O 0 0 W v 0 0 ri > v C O m O m R O m C) n N N O N C N O N 7 00 N d U C n 00 C9 Z C N C M a0 m T m > w M Z > O N LL co Y7 N 01 co C N N co a '0 r 0 N O F V Z 7 r O 1A > C6 LL c 0 p O C n it r_ h M 00 d .0 N W R m C C R t0 M 01 Ill N = V . r w tr O y C r, C14 ❑ R .. ❑ w R a U) C LL ~ W _c y LL a m 0 0 0 o O 0 0 CL 0 U L O. 0 0 ww co wOw 00 r M co n N M OD 00 00 M M N co N rn O 00 00 N N O p 0) V M M N (D (p r � r T � o N M M m C N rn M N 1A r O M M LL� n M M W O O co r p 00 (D III II N O W O D N M ri N N A R R } O 9 C W Ol 01 C R R 00 a c LL LL 7 W W v > C O O R O N O N C 7 ? O N d U C N C9 Z C N C } (n W > w y a`� N .� Z > O N LL O N 01 01 N N co a '0 r 0 C F F F Z 7 r C ❑ > O LL c 0 Z C m m 0 � it r_ m m W d .0 .E 01 (0 N W R m C C R m C Ill C = V . W w C d d O O O y C U ❑ R .. ❑ w R a U) C LL ~ W _c y LL a m O 0 ~ 0 CL L U L O. c ww O wOw u' N O W O D N M ri N N A R R } O 9 C W Ol 01 C R R 00 a c LL LL 7 W DEBT SERVICE FUNDS SUPERVISOR: DIRECTOR OF FINANCE FUND NUMBER: 336 47001 194,605 20,753 483,836 338,110 2002 G.O. BOND FUND 80,336 288,264 BUDGET FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 0 170,001 0 0 Special Assessments 208,456 210,889 162,204 145,010 Transfer - From Other Funds 0 0 0 0 Miscellaneous Revenues 9,010 27,155 189,750 18,000 Total Revenues: 217,466 408,045 351,954 163,010 EXPENDITURES: Bond Principal 215,000 220,000 230,000 235,000 Bond Interest 72,113 67,378 61,630 54,825 Fiscal Agents' Fees 374 431 470 475 Miscellaneous Expenses 0 0 0 0 Total Expenditures: 287,487 287,809 292,100 290,300 FUND NUMBER: BUDGET REVENUES: General Fund Support Special Assessments Miscellaneous Revenues Total Revenues: EXPENDITURES: Bond Principal Bond Interest Fiscal Agents' Fees Total Expenditures: 337 47001 2003A G.O. BOND FUND FY 2005 FY 2006 Actual Actual 0 C 317,357 194,605 20,753 483,836 338,110 678,441 0 210,000 79,933 77,833 403 431 80,336 288,264 E -5 FY 2007 FY 2008 Adopted Proposed 0 0 189,601 175,450 36,100 42,300 225,701 217.750 215,000 225,000 73,045 67,095 455 405 288,500 292,500 DEBT SERVICE FUNDS SUPERVISOR: DIRECTOR OF FINANCE FUND NUMBER: 338 47001 2005A G.O. BOND FUND BUDGET FUND NUMBER: 357 47001 CONSOLIDATED BOND FUND BUDGET REVENUES: General Fund Support Special Assessments Transfer - From Other Funds Miscellaneous Revenues Total Revenues: EXPENDITURES: Bond Principal Bond Interest Transfer - To Other Funds Total Expenditures: FY 2005 FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 0 29,488 0 0 Special Assessments 0 52,947 23,787 817,433 Transfer- From Other Funds 0 1,660,425 1,470,105 1,607,281 Miscellaneous Revenues 538,068 0 301,000 272,000 Total Revenues: 538,068 1,742,860 1,794,892 2,696,714 EXPENDITURES: 0 0 0 0 Bond Principal 0 0 1,430,000 1,430,000 Bond Interest 0 1,059,843 1,061,163 1,027,200 Fiscal Agents' Fees 0 1,875 637 800 Miscellaneous Expenses 0 0 0 0 Total Expenditures: 0 1,061,718 2,491,800 2,458,000 FUND NUMBER: 357 47001 CONSOLIDATED BOND FUND BUDGET REVENUES: General Fund Support Special Assessments Transfer - From Other Funds Miscellaneous Revenues Total Revenues: EXPENDITURES: Bond Principal Bond Interest Transfer - To Other Funds Total Expenditures: FY 2005 FY 2006 FY 2007 FY 2008 Actual Actual Adopted Proposed 0 0 0 0 16 26,313 0 0 0 46,518 0 0 41,765 81,267 55,000 80,000 41,781 154,098 55,000 80,000 0 0 0 0 0 0 0 0 0 0 0 135,000 0 0 0 135,000 E -6 DEBT SERVICE FUNDS SUPERVISOR: DIRECTOR OF FINANCE FUND NUMBER: 358 47001 WASTEWATER TREATMENT PLANT NOTE BUDGET E -7 FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 563,743 0 0 0 Special Assessments 0 0 0 0 Transfer - From Other Funds 500,000 1,082,293 1,082,293 1,000,000 Miscellaneous Revenues 5,831 29,212 3,000 6,000 Total Revenues: 1,069,574 1,111,505 1,085,293 1,006,000 EXPENDITURES: Bond Principal 621,126 646,726 673,382 701,136 Bond Interest 461,167 435,567 408,911 381,157 Fiscal Agents' Fees 0 0 0 0 Miscellaneous Expenses 0 0 0 0 Total Expenditures: 1,082,293 1,082,293 1,082,293 1,082,293 FUND NUMBER: 361 47001 1998B G.O. WATER SYSTEM REFERRENDUM BOND BUDGET FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 0 0 0 0 Special Assessments 0 0 0 0 Transfer - From Other Funds 0 0 0 0 Miscellaneous Revenues 3,497 4,793 0 0 Total Revenues: 3,497 4,793 0 0 EXPENDITURES: Bond Principal 0 0 0 0 Bond Interest 0 0 0 0 Total Expenditures: 0 0 0 0 E -7 DEBT SERVICE FUNDS SUPERVISOR: DIRECTOR OF FINANCE FUND NUMBER: 363 47001 1999 G.O. IMPROVEMENT BOND BUDGET FUND NUMBER: 364 47001 2000A G.O. IMPROVEMENT BOND BUDGET REVENUES: General Fund Support Special Assessments Transfer - From Other Funds Miscellaneous Revenues Total Revenues: EXPENDITURES: Bond Principal Bond Interest Fiscal Agents' Fees Total Expenditures: FY 2005 FY 2006 Actual Actual 22,231 131,661 77,222 152,730 0 0 6,720 19,010 106,173 303,401 145,000 FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 173,201 174,654 0 0 Special Assessments 324,561 180,025 141,719 148,890 Transfer - From Other Funds 0 0 182,200 0 Miscellaneous Revenues 1,968 10,248 500 3,300 Total Revenues: 499,730 364,927 324,419 152,190 EXPENDITURES: Bond Principal 295,000 300,000 305,000 310,000 Bond Interest 67,630 56,175 44,301 32,078 Fiscal Agents' Fees 403 431 499 422 Miscellaneous Expenses 0 0 0 0 Total Expenditures: 363,033 356,606 349,800 342,500 FUND NUMBER: 364 47001 2000A G.O. IMPROVEMENT BOND BUDGET REVENUES: General Fund Support Special Assessments Transfer - From Other Funds Miscellaneous Revenues Total Revenues: EXPENDITURES: Bond Principal Bond Interest Fiscal Agents' Fees Total Expenditures: FY 2005 FY 2006 Actual Actual 22,231 131,661 77,222 152,730 0 0 6,720 19,010 106,173 303,401 145,000 145,000 79,840 72,808 374 1,466 225,214 219,274 E -8 FY 2007 FY 2008 Adopted Proposed 0 0 72,478 28,541 133,300 135,000 6,550 8,800 212,328 172,341 150,000 150,000 65,505 57,930 495 470 216,000 208,400 DEBT SERVICE FUNDS SUPERVISOR: DIRECTOR OF FINANCE FUND NUMBER: 365 47001 2000A MCC/PUBLIC PROJECT REVENUE BOND BUDGET REVENUES: General Fund Support Special Assessments Transfer - From Other Funds Miscellaneous Revenues Total Revenues: EXPENDITURES: Bond Principal Bond Interest Fiscal Agents' Fees Miscellaneous Expenses Total Expenditures: 1 \ WI BUDGET FY 2005 FY 2006 Actual Actual 0 0 0 0 685,000 669,950 6,849 22,234 691,849 692,184 FY 2007 FY 2008 Adopted Proposed 0 0 0 0 857,750 843,950 100 5,000 RG7 RCA RAR nin 260,000 260,000 430,000 480,000 424,315 409,950 390,112 363,950 2,265 1,035 888 850 0 0 0 0 686,580 670,985 821,000 844,800 366 47001 2000B G.O. IMPROVEMENT BONDS REVENUES: General Fund Support Special Assessments Transfer - From Other Funds Miscellaneous Revenues Total Revenues: EXPENDITURES: Bond Principal Bond Interest Fiscal Agents' Fees Total Expenditures: FY 2005 FY 2006 FY 2007 FY 2008 Actual Actual Adopted Proposed 0 0 0 0 99,341 67,795 64,469 61,144 0 0 0 0 15,702 44,252 13,400 5,000 115,043 112,047 77,869 66,144 145,000 145,000 145,000 145,000 45,820 38,969 32,045 25,049 345 431 555 551 191,165 184,400 177,600 170,600 E -9 DEBT SERVICE FUNDS SUPERVISOR: DIRECTOR OF FINANCE FUND NUMBER: 377 47001 1985 (VEIT) BOND FUND BUDGET REVENUES: General Fund Support Special Assessments Transfer - From Other Funds Miscellaneous Revenues Total Revenues: EXPENDITURES: Bond Principal Bond Interest Fiscal Agents' Fees Miscellaneous Expenses Total Expenditures: FUND NUMBER: BUDGET FY 2005 FY 2006 FY 2007 FY 2008 Actual Actual Adopted Proposed 0 0 0 0 0 0 0 0 36,830 0 0 0 592 313 0 0 37,422 313 0 0 35,000 35,000 0 0 4,410 1,470 0 0 575 288 0 0 0 0 0 0 39,985 36,758 0 0 380 47001 TIF 1989 (ELDERLY) BOND FUND REVENUES: General Fund Support Special Assessments Transfer - From Other Funds Miscellaneous Revenues Total Revenues: EXPENDITURES: Bond Principal Bond Interest Fiscal Agents' Fees Total Expenditures: FY 2005 FY 2006 FY 2007 FY 2008 Actual Actual Adopted Proposed 0 0 0 0 0 0 0 0 33,275 31,975 0 0 529 544 0 0 33,804 32,519 0 0 25,000 30,000 30,000 0 6,410 3,983 1,328 0 460 460 572 0 E -10 DEBT SERVICE FUNDS SUPERVISOR: DIRECTOR OF FINANCE FUND NUMBER: 387 47001 2004A TAXABLE TIF BOND BUDGET E -11 FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 0 0 0 0 Special Assessments 0 0 0 0 Transfer- From Other Funds 171,163 137,750 137,900 138,400 Miscellaneous Revenues 21,408 10,943 27,300 34,000 Total Revenues: 192,571 148,693 165,200 172,400 EXPENDITURES: Bond Principal 70,000 95,000 100,000 105,000 Bond Interest 47,969 41,133 37,232 32,870 Fiscal Agents' Fees 450 450 568 530 Miscellaneous Expenses 0 0 0 0 Total Expenditures: 118,419 136,583 137,800 138,400 E -11 MON'TICELLO ENTERPRISE FUNDS W m CO K. 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U t� Q m 0 N 0 0 0' 0' O O O O O O O O O F W W(D n 16 0) O M ro ' O LU O M(O W (0 N OO�N co r co O O (3) 0) 00 (O M rl (n M (n r � M� Cl) N (0 O Cl) OD O O M 96 (n Cl) cl M N N n � N m 00 N W Cl) N O pp co (0 co 7 No O N N (0 N M 7 0 0 QW O O O M N N CO co co M (00 N M 7 d) M N CO 0) 0 O f• O O O Cl) N N r O -- 0) 00, O 00 O O 01 O N e r M N^ (O to N Q N M OO N .N... co (M (0 r O O N M m N N 0) W O N co r- N N W 0— 00 7 000 Cl) (D O O O J N N V' w (O 6 V O D m N N co a O V (.. O N O O Q n�ONO n V MI�MO )0 N O O 0 n0 n Oil d)NN O M N 04 r N O O U � (O M I M (O t- 00 M 0) It a) O N 00 N Q (`7 O N M (0 N 0 0 N d O y d j C y C 0 ❑ d y Z ..d.. W d �yd.,w U Z �cE Z5 (D a ayi m(c�a Q O UO d Cl) vO d o f' � '*6- U w �_'coU v Z y 4: nOZ °- z d 0v Y z (7 c LLw CL j2 0 W y d y j m o w j m aa) m » X w 0 'c0 �, a F (n Gw�(n2F�i F�w2riii J Gm ,co 00 OJV UW Nd)O LO(0 Q W000 °0LO F y c c F7 0 0 (3) 0 U) � LL Q W O 0 co 0 (0 (0 O O_ (o O co 0) co co Q V 4) a) 00 w W W W O V C d O) y C d �C1 C d C_ d y LL d O ` « vU)0 c 4) c � V •V y d C y LL o W O W O 0) 0)) 0 D) M 0 O W Go 4) Cl) O O N N fl- co v N V co co D) M O O M M (3) Ov N } O rn c c c .0 m U c d f0 m v C LL LL C N } 0 v c w d u c A R m v C 7 LL N LL ENTERPRISE - WATER FUND DEPARTMENT: WATER SUPERVISOR: WATER SUPERINTENDENT FUND NUMBER: 601 49440 ACTIVITY SCOPE: The Water Fund is a self - sustaining fund, or enterprise fund for the City. The Water department manages the water system so that a continuous, quality supply of water is furnished to customers at a reasonable cost. The water supply is maintained at proper pressure levels and bacteria free. Metering devices are also maintained to account for usage. OBJECTIVES FOR 2008 1. GPS all of Northwest quad of Monticello. 2. Well head protection. 3. Change out and install 300 Radio Readers on water meters. ISSUES FOR 2008 1. Locating for GPS. 2. Aging water controlling system. PROGRAMS: RESOURCE TYPE: EXPLANATION ALLOCATION I. Public Relations Customer Service 20% 2. Maintenance Routine maintenance on water system. 80% F -3 ENTERPRISE - WATER FUND MEASURABLE WORKLOAD DATA: MEASUREMENT I Water meters read 2 Water meters replaced. 3 New water meters installed. Water Inspections - Residential & 4 Commercial 5 Water Locates 6 Water gate valves (Hydrant) 7 Gallons of water pumped BUDGET COMMENTARY 2004 2005 2006 2007 13,460 14,660 15,304 NA 64 81 109 NA 213 293 120 NA 213 293 120 NA 3,969 2,013 2,814 NA 1/3 (City) 1/3 (City) 1/3 (City) 1/3 (City) 546 MG 572 MG 665 MG NA The Water Department has budgeted $90,000 for electricity in 2008, up from $65,000 in 2007, an increase of 38.5 %, due to an increase in both the City's usage, as well as electric rates. $75,000.00 is budgeted in 2008 for replacement of meters, radio reads, and valves for resale. $5,000 for the annual wellhead protection program has been budgeted. $15,000 is designated for rebuilding well number 4 and one booster. Capital Outlay consists of $25,000 for GPS, $25,000 for half of a one -ton truck, with the other half being budgeted in the Sanitary Sewer department, for purchase in 2008, and $150,000 for water expansion improvements in accordance with the Core City Update projects. In addition, depreciation expense is budgeted at $448,000. BUDGET REVENUES: General Fund Support Use Collections Special Assessments Fees & Permits Miscellaneous Revenues Total Revenues: EXPENDITURES: Personnel Services Supplies Other Services and Charges Transfer - Debt Service, Other Funds Capital Outlay Total Expenditures: FY 2005 FY 2006 Actual Actual 0 0 435,984 528,678 104,204 124,731 78,071 52,176 109,474 1,742,802 727,733 2,448,386 FY 2007 FY 2008 Adopted Proposed 0 0 593,000 602,500 10 115,658 48,500 47,000 107,875 76,700 749,385 841,858 165,482 183,737 193,110 195,538 155,693 111,535 148,850 153,950 592,229 596,273 602,855 646,355 0 0 267,000 0 26,042 22,094 306,000 200,000 939,446 913,639 1,517,815 1,195,843 F -4 ENTERPRISE - SEWER FUND DEPARTMENT: SEWER/WWTP, SEWER SUPERVISOR: WATER SUPERINTENDENT FUND NUMBER: 602 49480, 49490 ACTIVITY SCOPE: The Sewer Fund is a self - sustaining fund, or enterprise fund for the City. The Wastewater Treatment Plant department provides the operation of the facility that collects and treats all sewage from the City's sanitary sewer system. The Wastewater Treatment Plant is owned and maintained by the City, while operations are contracted out to a private company. OBJECTIVES FOR 2008 1. GPS all of the Northwest Quad of Monticello. 2. Continue researching alternative waste disposal options, and costing for those options. ISSUES FOR 2008 1. Near capacity levels of waste. 2. Cost for new treatment alternative. PROGRAMS: RESOURCE TYPE: EXPLANATION ALLOCATION Maintain all stages of the Wastewater Treatment Plant facility to 1. Maintenance successfully process the wastewater needs of the City. 80% Apply maximum allotted amounts of sludge to agricultural land as 2. Sludge allowed by state and federal requirements. 20% F -5 ENTERPRISE - SEWER FUND MEASURABLE WORKLOAD DATA: MEASUREMENT 1 Gallons of Wastewater Treated Average BOD removal % BUDGET COMMENTARY 2004 2005 2006 2007 The Wastewater Treatment Plant department's budget for 2008 includes a 4.5% increase in Professional Services, from $642,300 to $671,200, needed to cover the increase in utility base, as well a contract increase. $18,000 is budgeted in Miscellaneous Professional Services to cover Braun ground water sampling, testing at the Biosolids farm, and a Pro Ag Crop Consultant. Nothing is budgeted in Capital Outlay for 2008; $40,000 in past years' budgets remains for a parking lot and a driveway overlay. BUDGET wwv FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 0 0 0 0 Use Collections 373,833 515,045 413,275 409,110 Miscellaneous Revenues 1,000 549,671 0 0 Total Revenues: 374,833 1,064,716 413,275 409,110 EXPENDITURES: Personnel Services 196 214 1,240 1,202 Supplies 0 162 250 250 Professional Services - W WTP Contract 708,651 620,923 642,300 671,200 Other Services and Charges 616,435 795,137 579,610 576,875 Capital Outlay 41,019 0 5,000 0 Total Expenditures: 1,366,302 1,416,436 1,228,400 1,249,527 wwv ENTERPRISE - SEWER FUND DEPARTMENT: SEWER SUPERVISOR: WATER SUPERINTENDENT FUND NUMBER: 602 49490 ACTIVITY SCOPE: The Sewer Fund is a self - sustaining fund, or enterprise fund for the City. The Sewer department provides the operation and maintenance of the sanitary sewer, which consists of sewer mains and lift stations that transport waste to the wastewater treatment facility in the City. OBJECTIVES FOR 2008 1. GPS all of the Northwest Quad of Monticello. 2. Infiltration of ground water on the next Core City project. ISSUES FOR 2008 1. Groundwater infiltration problems on River Street sewer replacement project. 2. Locating for GPS. PROGRAMS: RESOURCE TYPE: EXPLANATION ALLOCATION 1. Public Relations Customer Service 20% 2. Maintenance Routine maintenance 80% F -7 ENTERPRISE - SEWER FUND MEASURABLE WORKLOAD DATA: MEASUREMENT 1 Miles of sewers cleaned 2 Sewer inspections - residential & commercial 3 Sewer locates BUDGET COMMENTARY 2004 2005 2006 2007 1/4 city 1/4 city 1/4 city 114 city 213 293 120 NA 3,969 2,013 2,814 NA The 2008 Sanitary Sewer Capital Outlay budget consists of $25,000 for GPS, $25,000 for half of a one -ton truck, with the other half being budgeted in the water department, for purchase in 2008, $7,000 for a new color, sewer camera, ten percent of a new sewer vac /jet for $30,000, and $150,000 for sanitary sewer expansion improvements in accordance with the Core City Update projects. In addition, depreciation expense is budgeted at $515,750. BUDGET REVENUES: General Fund Support Use Collections Miscellaneous Revenues Total Revenues: EXPENDITURES: Personnel Services Supplies Other Services and Charges Transfer - Debt Service, Other Funds Capital Outlay Total Expenditures: FY 2005 FY 2006 FY 2007 FY 2008 Actual Actual Adopted Proposed 0 0 0 0 552,272 458,180 629,025 710,890 99,420 220,510 97,390 105,140 651,692 678,690 726,415 816,030 88,978 109,979 165,055 188,600 16,441 20,418 26,100 31,000 536,615 548,293 532,060 543,310 400,300 56,964 0 3,200 237,000 698,998 678,690 1,126,715 999,910 F -8 ENTERPRISE - LIQUOR FUND DEPARTMENT: LIQUOR - PURCHASING, LIQUOR - OPERATIONS SUPERVISOR: LIQUOR STORE MANAGER FUND NUMBER: 609 49750, 49754 ACTIVITY SCOPE: This enterprise activity provides City residents with the opportunity to purchase alcohol, with profits going back into the community. OBJECTIVES FOR 2008 1. Create a document, to inform the public, showing where the Municipal Liquor funds go/have gone. 2. Repaint the interior walls of the Liquor Store. 3. Continue to improve on wine selection. 4. Increase police visibility. 5. Continue Wright County Alcohol Training program for all Liquor Store employees. 6. Research belonging to the MN Municipal Bev. Assn (MMBA) vs. MN License Bev. Assn.(MLBA) ISSUES FOR 2008 1. Increased "requests to buy" and safety issues regarding minors. Especially in the parking lot. 2. Competition in beer sales and prices. 3. Speeding in the parking lot. Danger to pedestrians. PROGRAMS: RESOURCE TYPE: EXPLANATION ALLOCATION Providing friendly, knowledgeable service to consumers. Keeping the 1. Customer Service building adequately staffed for 13 hours per day, 6 days per week, 12% including some holidays. 2. Invent0 Maintain a large inventory selection for customers, while purchasing in Inventory bulk to get the best deals. 81% Maintain building, including maintenance and repairs, and the 3. Maintenance refrigeration system. This is a retail location and must be maintained 8% accordingly. F -9 ENTERPRISE - LIQUOR FUND MEASURABLE WORKLOAD DATA: MEASUREMENT 2004 2005 2006 2007 Actual Adopted Proposed 3,419,688 moj33hm Gross Annual Sales 875,214 924,596 941,936 205,367 102,894 4,620 16,270 3,567,521 - of6200- Customer Count 190,126 193,064 188,744 84,476 2,614,197 2,675,277 2,769,149 p,2 rear/ Wine tasting tickets sold NA NA 428 228 BUDGET COMMENTARY Hi -Way Liquors has continued to be a self - supporting enterprise for the City. In past years, $250,000 has been transferred to the MCC to help support operations. That transfer will not be done in 2008. However, the he budget does include transfers of $171,619: $20,000 to cover marketing in the EDA Fund, $145,229 for future Street Reconstruction projects, and $6,390 for operating in the General Fund. A contribution for the City's fireworks display is also included. The Store's main refrigeration system will need to be replaced in 2008, at an estimated $30,000. An updated Security System will also need to be purchased. $15,000 was budgeted in 2007 for the system, $1,000 is budgeted in 2008, giving a total of $16,000 to be used in this purchase. In addition, $21,000 is budgeted in 2008 for future CIP purchases needed in the next 5 years. BUDGET REVENUES: Sales Other Miscellaneous Revenue Total Revenues: EXPENDITURES: Purchasing Personnel Services Supplies Other Services and Charges Capital Outlay Transfer to Other Funds Total Expenditures: FY 2005 FY 2006 FY 2007 FY 2008 Actual Actual Adopted Proposed 3,419,688 3,534,982 3,538,795 3,617,213 3,634,245 3,649,300 28,727 102,894 4,620 16,270 3,567,521 3,720,107 3,638,865 3,665,570 2,614,197 2,675,277 2,769,149 2,810,750 356,780 417,634 10,586 9,531 188,125 182,541 0 0 250,000 250,000 3,419,688 3,534,982 F -10 403,656 447,507 11,415 10,980 204,073 208,160 15,000 45,000 250,000 171,619 3,653,293 3,694,016 ENTERPRISE - CEMETERY FUND DEPARTMENT: CEMETERY SUPERVISOR: PARKS SUPERINTENDENT FUND NUMBER: 651 49010 ACTIVITY SCOPE: The Cemetery Fund is an Enterprise Fund, sustaining itself with revenues mainly from excavation, monument staking, memorial programs, and perpetual care. The City maintains the cemetery, as well as assisting residents in areas regarding memorials and perpetual care. OBJECTIVES FOR 2008 1. To continue serving the public in a courteous, professional manner. ISSUES FOR 2008 PROGRAMS: TYPE: EXPLANATION ALLOCATION Cemetery Memorials, excavation, and perpetual care 100% F -11 ENTERPRISE - CEMETERY FUND MEASURABLE WORKLOAD DATA: MEASUREMENT BUDGET COMMENTARY 2004 2005 2006 2007 There are no substantial changes in the 2008 budget from that of prior years. BUDGET F -12 FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 0 0 0 0 Service Revenues 32,734 29,265 32,950 33,150 Miscellaneous Revenues 1,951 43,085 2,625 3,450 Total Revenues: 34,685 72,350 35,575 36,600 EXPENDITURES: Personnel Services 9,015 6,245 4,430 5,012 Supplies 1,359 418 1,000 1,000 Other Services and Charges 23,294 26,717 26,130 25,600 Capital Outlay 0 37,664 4,000 4,000 Total Expenditures: 33,669 71,044 35,560 35,612 F -12 ENTERPRISE - FIBER OPTICS FUND DEPARTMENT: FIBER OPTICS SUPERVISOR: CITY ADMINISTRATOR FUND NUMBER: 655 ACTIVITY SCOPE: OBJECTIVES FOR 2008 1. Develop Financing plan and sell bonds for fiber optics network. 2. Complete design and construction phases related to building and equipment. 3. Secure network management services contract and proper staffing. 4. Agreements in place for telephone, cable franchise /programming, and internet (as needed). 5. First users live by late 2008. ISSUES FOR 2008 1. Regulatory, legal, and political issues to resolve. 2. Meet timelines set out for project. 3. Sign up users in accordance with business model. PROGRAMS: TYPE: EXPLANATION Develop system of operations, oversee implementation of fiber 1. Administration/Mgnit optics telecommunications services. Marketing of telecommunication services, sign up users, keep 2. Public Relations residents and businesses informed. Implement customer service office and procedures, handle inquiries, 3. Customer Service and service requests. Deal with ongoing issues related to construction and implementation 4. Special Projects of fiber optics network (conshuants & staff) F -13 RESOURCE ALLOCATION 30% 20% 20% 30% ENTERPRISE - FIBER OPTICS FUND MEASURABLE WORKLOAD DATA: MEASUREMENT I Amount paid for management services 2 Number of triple play customers 3 Number of telephone only customers 4 Number of cable TV only customers 5 Number of internet only customers BUDGET COMMENTARY 2004 2005 2006 2007 Fiber Optics Fund was established in 2007. Operations, bonding, and project integration is scheduled to begin in 2008. The budgeted numbers are those based on the Feasibility Model, updated 12/17/2007. BUDGET F -14 FY 2005 FY 2006 FY 2007 FY 2008 REVENUES: Actual Actual Adopted Proposed General Fund Support 0 0 0 0 Service, Access Revenues 0 0 0 40,637 Miscellaneous Revenues 0 0 0 258,440 Total Revenues: 0 0 0 299,077 EXPENDITURES: Cost Of Goods Sold 0 0 0 8,557 Personnel Services 0 0 0 0 Supplies 0 0 0 20,267 Other Services and Charges 0 0 0 548,441 Capital Outlay 0 0 0 150,000 Depreciation 0 0 0 419,170 Total Expenditures: 0 0 0 1,146,435 F -14 CITY OF MONTICELLO GENERAL INFORMATION The City of Monticello is located approximately 45 miles northwest of the Minneapolis -St. Paul metropolitan area along the 1 -94 corridor in Wright County. The City's estimated population is 11,136 and comprises an area of 5.37 square miles. MAJOR EMPLOYERS Firm Type of Business /Product No. of Employees Monticello -Big Lake Type of Property Community Hospital Hospital, nursing home & counseling center 515 I.S.D. No. 882 (Monticello) Elementary and secondary education 455 Xcel Energy Utility 422 Cargill Kitchen Solutions Egg processing plant 396 Wal -Mart Supercenter Discount retail store 325 City of Monticello Municipal government and services 151 Denny Hecker Monticello Automobile dealership 150 Ultra Machine Corporation Machine job shop 130 Cub Foods Retail grocery store 122 Monticello Clinic Clinic 98 Bondhus Corporation Cutlery and hand -tool manufacturing 73 MAJOR TAXPAYERS Proposed rates G -1- 2007 Taxable 2007 Net Taxpayer Type of Property Market Value Tax Capacity Xcel Energy Utility $255,253,800 $5,097,197 Wal -Mart Real Estate Business Trust Commercial 12,381,800 246,886 Ocello LLC Commercial /Agriculture 15,438,200 157,844 Individual Commercial 7,142,000 140,102 Muller Family Theatres Commercial 5,692,600 113,102 Individuals Commercial 5,291,000 105,070 Gould Brothers Chevrolet LLP Commercial 5,096,200 101,174 Individual Industrial 5,012,100 98,762 Monticello/Washington Assoc. Commercial 4,592,300 91,096 Palf Company Commercial 4,715,400 82,758 HISTORICAL TAX RATES (ALL TAXING JURISDICTIONS) City of Wright I.S.D. #882 Hospital Year Monticello County (Monticello) District Total 2003 65.218% 36.863% 31.897% 3.479% 137.457% 2004 62.421% 35.633% 28.940% 3.039% 130.033% 2005 58.651% 34.414% 26.379% 2.667% 122.111% 2006 51.028% 32.567% 24.372% 2.330% 110.297% 2007 42.458% 30.714% 23.146% 2.951% 99.269% 2008 ` 47.519% 31.687% 25.786% 2.526% 107.518% Proposed rates G -1- SUMMARY OF TAX LEVIES, PAYMENT PROVISIONS, AND MINNESOTA REAL PROPERTY VALUATION The following is a summary of certain statutory provisions effective beginning 2005 relative to tax levy procedures, tax payment and credit procedures, and the mechanics of real property valuation. The summary does not purport to be inclusive of all such provisions or of the specific provisions discussed, and is qualified by reference to the complete text of applicable statutes, rules and regulations of the State of Minnesota. Chapter 21, Laws of Minnesota Special Session 2003 -1 was passed by the 2003 Minnesota Legislature and signed by the Governor on June 8, 2003. The enactment of this legislation caused changes for payable years 2003 and thereafter. These changes are incorporated in the following discussions. Property Valuations (Chapter 273, Minnesota Statutes) Assessor's Estimated Market Value Each parcel of real property subject to taxation must, by statute, be appraised at least once every five years as of January 2 of the year of appraisal. With certain exceptions, all property is valued at its market value, which is the value the assessor determines to be the price the property to be fairly worth, and which is referred to as the "Estimated Market Value." Limitation of Market Value Increases Effective through assessment year 2001 for taxes payable in 2002, the amount of increase in market value for all property classified as agricultural homestead and non - homestead, residential homestead and non - homestead, or non - commercial seasonable recreational residential, which is entered by the assessor in the current assessment year, may not exceed the greater of (i) 10% of the preceding year's market value or (ii) 114 of the difference between the current assessment and the preceding assessment. Beginning with assessments in 2002 for taxes payable in 2003 the limitations on market value increases will be phased -out over a period of six years, however this was amended in 2005 to the following: Assessment Year/ _Taxes Pavable Year Phase -in eoual to the areater of 200212003 10% of previous value or 15% of the difference between the current and preceding assessments 2003/2004 12% of previous value or 20% of the difference between the current and preceding assessments 200412005 15% of previous value or 25% of the difference between the current and preceding assessments 2005/2006 15% of previous value or 25% of the difference between the current and preceding assessments 2006/2007 15% of previous value or 33% of the difference between the current and preceding assessments 2007/2008 15% of previous value or 50% of the difference between the current and preceding assessments 2008/2009 100% of assessor's estimated market value G -2- Indicated Market Value Because the Estimated Market Value as determined by an assessor may not represent the price of real property in the marketplace, the "Indicated Market Value" is generally regarded as more representative of full value. The Indicated Market Value is determined by dividing the Estimated Market Value of a given year by the same year's sales ratio determined by the State Department of Revenue. The sales ratio represents the overall relationship between the Estimated Market Value of property within the taxing unit and actual selling price. Net Tax Capacity The Net Tax Capacity is the value upon which net taxes are levied, extended and collected. The Net Tax Capacity is computed by applying the class rate percentages specific to each type of property classification against the Estimated Market Value. Class rate percentages vary depending on the type of property as shown on the 101 page of the Appendix. The formulas and class rates for converting Estimated Market Value to Net Tax Capacity represent a basic element of the State's property tax relief system and are subject to annual revisions by the State Legislature. Property taxes are determined by multiplying the Net Tax Capacity by the tax capacity rate, expressed as a percentage. Property Tax Payments and Delinquencies (Chapters 276, 279 -282 and 549, Minnesota Statutes) Ad valorem property taxes levied by local governments in Minnesota are extended and collected by the various counties within the State. Each taxing jurisdiction is required to certify the annual tax levy to the county auditor within five (5) working days after December 20 of the year proceeding the collection year. A listing of property taxes due is prepared by the county auditor and turned over to the county treasurer on or before the first business day in March. The county treasurer is responsible for collecting all property taxes within the county. Real estate and personal property tax statements are mailed out by March 31. One -half (1/2) of the taxes on real property is due on or before May 15. The remainder is due on or before October 15. Real property taxes not paid by their due date are assessed a penalty which, depending on the type of property, increases from 2% to 4% on the day after the due date. In the case of the first installment of real property taxes due May 15, the penalty increases to 4% or 8% on June 1. Thereafter, an additional 1 % penalty shall accrue each month through October 1 of the collection year for unpaid real property taxes. In the case of the second installment of real property taxes due October 15, the penalty increases to 6% or 8% on November 1 and increases again to 8% or 12% on December 1. Personal property taxes remaining unpaid on May 16 are deemed to be delinquent and a penalty of 8% attaches to the unpaid tax. However, personal property owned by a tax - exempt entity, but which is treated as taxable by virtue of a lease agreement, is subject to the same delinquent property tax penalties as real property. On the first business day of January of the year following collection all delinquencies are subject to an additional 2% penalty, and those delinquencies outstanding as of February 15 are filed for a tax lien judgment with the district court. By March 20 the clerk of court files a publication of legal action and a mailing notice of action to delinquent parties. Those property interests not responding to this notice have judgment entered for the amount of the delinquency and associated penalties. The amount of the judgment is subject to a variable interest determined annually by the Department of Revenue, and equal to the adjusted prime rate charged by banks, but in no event is the rate less than 10% or more than 14 %. G -3- Property owners subject to a tax lien judgment generally have five years (5) in the case of all property located outside of cities or in the case of residential homestead, agricultural homestead and seasonal residential recreational property located within cities or three (3) years with respect to other types of property to redeem the property. After expiration of the redemption period, unredeemed properties are declared tax forfeit with title held in trust by the State of Minnesota for the respective taxing districts. The county auditor, or equivalent thereof, then sells those properties not claimed for a public purpose at auction. The net proceeds of the sale are first dedicated to the satisfaction of outstanding special assessments on the parcel, with any remaining balance in most cases being divided on the following basis: county - 40 %; Township or city - 20 %; and school district - 40 %. Property Tax Credits (Chapter 273, Minnesota Statutes) In addition to adjusting the taxable value for various property types, primary elements of Minnesota's property tax relief system are: property tax levy reduction aids; the circuit breaker credit, which relates property taxes to income and provides relief on a sliding income scale; and targeted tax relief, which is aimed primarily at easing the effect of significant tax increases. The circuit breaker credit and targeted credits are reimbursed to the taxpayer upon application by the taxpayer. Property tax levy reduction aid includes educational aids, local governmental aid, equalization aid, market value homestead credit and disparity reduction aid. Levy Limitations for Counties and Cities (M.S. 275.70 to 275.74) Currently there are no levy limitations for cities and counties in Minnesota. In the past the State Legislature has placed levy limitations on cities and counties. Levy limitations were last in effect for taxes levied in 2003 and payable in 2004 for all counties and cities with populations exceeding 2,500. In calculating levy limits, the starting point is the local government's levy limit base for property taxes payable in 2003, less any unused levy authority, less 40% of the 2004 estimated Local Government Aid (LGA) reduction. Significantly, cities that did not levy to the limit for taxes payable 2003 are penalized in that their unused levy authority is eliminated. Additionally, cities are authorized to levy to replace only 60% of the 2004 LGA reduction. A referendum to seek an increase over this statutory levy limit, effective for the current levy, year may be held until the November general election. Certain property tax levies are authorized outside of the new overall levy limitation ( "special levies "). Special levies do not include levies for bonded indebtedness on installment payments on conditional sales contracts, state -aid road bonds, contracts for deed, tax increment revenue bonds, and lease payments under certificates of participation. In order to receive approval for any special levy claims outside of the overall levy limitation, requests for such special levies must be submitted to the Property Tax Division of the Department of Revenue on or before September 15th in the year in which the levy is to be made for collection in the following year. The Department of Revenue has the authority to approve, reduce or deny a special levy request. Home -rule charter cities are authorized to exceed any levy limits and referendum requirements contained in their city charters and increase their property tax levies if such increases are necessary to offset the 2004 LGA reductions. Final adjustment to all levies must be made to the Department of Revenue on or before December 10th. Debt Limitations All Minnesota municipalities (county, cities, townships and school districts) are subject to statutory "net debt" limitations under the provisions of Minnesota Statutes, Section 475.53. Net debt is defined as the amount remaining after deducting from gross debt the amount of current revenues which are applicable within the current fiscal year to the payment of any debt and the aggregation of G -4- the principal of the following: 1. Obligations issued for improvements which are payable wholly or partially from the proceeds of special assessments levied upon benefited property. 2. Warrants or orders having no definite or fixed maturity. 3. Obligations payable wholly from the income from revenue producing conveniences. 4. Obligations issued to create or maintain a permanent improvement revolving fund. 5. Obligations issued for the acquisition and betterment of public waterworks systems and public lighting, heating or power systems, and any combination thereof, or for any other public convenience from which revenue is or may be derived. 6. Certain debt service loans and capital loans made to school districts. 7. Certain obligations to repay loans. 8. Obligations specifically excluded under the provision of law authorizing their issuance. 9. Certain obligations to pay pension fund liabilities. 10. Debt service funds for the payment of principal and interest on obligations other than those described above. Levies for General Obligation Debt (Sections 475.61 and 475.74, Minnesota Statutes) Any municipality which issues general obligation debt must, at the time of issuance, certify levies to the county auditor of the county(ies) within which the municipality is situated. Such levies shall be in an amount that if collected in full will, together with estimates of other revenues pledged for payment of the obligations, produce at least five percent in excess of the amount needed to pay principal and interest when due. Notwithstanding any other limitations upon the ability of a taxing unit to levy taxes, its ability to levy taxes for a deficiency in prior levies for payment of general obligation indebtedness is without limitation as to rate or amount. Metropolitan Revenue Distribution (Chapter 473F, Minnesota Statutes) "Fiscal Disparities Law" The City of Monticello is outside the seven -county Metropolitan Area and is not subject to Fiscal Disparities. The Charles R. Weaver Metropolitan Revenue Distribution Act, more commonly know as "Fiscal Disparities" was first implemented for taxes payable in 1975. Forty percent of the increase in commercial - industrial (including public utility and railroad) net tax capacity valuation since 1971 in each assessment district in the Minneapolis /St. Paul seven -county metropolitan area (Anoka, Carver, Dakota, excluding the City of Northfield, Hennepin, Ramsey, Scott, excluding the City of New Prague, and Washington Counties) is contributed to an area -wide tax base. A distribution index, based on the factors of population and real property market value per capita, is employed in determining what proportion of the net tax capacity value in the area -wide tax base shall be distributed back to each assessment district. G -5- STATUTORY FORMULAE CONVERSION OF ESTIMATED MARKET VALUE (EMV) TO NET TAX CAPACITY FOR MAJOR PROPERTY CLASSIFICATIONS General Net Tax Capacity Net Tax Capacity Classification Lew Year 1999 Lew Year 2000 & 2001 Residential First $150,000 of First $150,000 of Homestead First $75,000 of EMV First $76,000 of EMV at 1 %. EMV in excess at 1 %. EMV in excess of $75,000 at 1.7 %. of $76,000 at 1.65 %. Residential at 3.5 %. at 3.4 %. Non - Homestead 2.5% of EMV. 2.4% of EMV. Agricultural Land Homestead First $115,000 of EMV on first 320 acres at .35 %. EMV in excess of $115,000 on first 320 acres at .8 %. EMV in excess of $115,000 over 320 acres at 1.25 %. Agricultural Land First $115,000 of EMV on first 320 acres at .35 %. EMV in excess of $115,000 on first 320 acres at .8 %. EMV in excess of $115,000 over 320 acres at .80 %. Non - Homestead 125% of EMV. 1.20% of EMV. Commercial/ Industrial /Utility First $150,000 of First $150,000 of EMV at 2.45 %. EMV at 2.40 %. EMV in excess EMV in excess of $150,000 of $150,000 at 3.5 %. at 3.4 %. G -6- Net Tax Capacity Lew Year 2002 — 2008 First $500,000 of EMV at 1 %. Over $500,000 at 1.25 %. 1.8% of EMV. First $600,000 of EMV at .55 %. Over $600,000 at 1 %. 1.00% of EMV. First $150,000 of EMV at 1.5 %. EMV in excess of $150,000 at 2.0 %. GLOSSARY OF TERMS ACCOUNT: A term used to identify an individual asset, liability, expenditure control, revenue control, or fund balance. ACCOUNTS PAYABLE: Amounts owed to others for goods or services received. ACCOUNTS RECEIVABLE: Amounts due from others for goods furnished or services rendered. ACCOUNTING SYSTEM: The total set of records and procedures which are used to record, classify and report information on financial status and operations of an entity. ACCRUAL BASIS OF ACCOUNTING: The method of accounting under which revenues are recorded when they are earned and expenditures are recorded when goods and services are received. ACTIVITY: A specific and distinguishable line of work performed by one or more organizational components of a governmental unit for the purpose of accomplishing a function for which the governmental unit is responsible. For example "Ice & Snow Removal" is an activity performed in the discharge of the "Public Works" function. ADOPTION: The formal action taken by the City Council to authorize or approve the budget. AD VALOREM: In proportion to value. A basis for levying taxes upon property. AGENCY FUND: A fund consisting of resources received and held by the governmental unit as an agent for others or other funds of the governmental unit. APPROPRIATION: An authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation is limited in amount to the time it may be expended. ASSESSED VALUATION: Value placed upon real estate or other property as a basis for levying taxes. ASSESSMENTS: Charges made to parties for actual services or benefits received. ASSETS: Property owned by a governmental unit, which has a monetary value. AUDIT: The examination of documents, records, reports, systems of internal control, accounting and financial procedures, and other evidence for one or more of the following purposes: (a) To ascertain whether the statements prepared from the accounts present fairly the financial position and the results of financial operations of the constituent funds and balanced account groups of the governmental unit in accordance with generally accepted accounting principals applicable to governmental units and on a basis consistent with that of the preceding year. (b) To determine the propriety, legality and mathematical accuracy of a governmental unit's financial transactions. (c) To ascertain whether all financial transactions have been properly recorded. (d) To ascertain the stewardship of public officials who handle and are responsible for the financial resources of a governmental unit. BALANCED BUDGET: A budget in which estimated revenues equal estimated expenditures. BOND: A written promise, generally under seal, to pay a specified sum of money, called the face H -1 value or principal amount, at a fixed time in the future, called the date of maturity, and carrying interest at a fixed rate, usually payable periodically. BONDED INDEBTEDNESS: Outstanding debt by issues of bonds, which is repaid by ad valorem or other revenue. BUDGET: A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. BUDGET DOCUMENT: The official written statement prepared by the Finance Department and Finance Director of the City which presents the proposed budget to the City Council. BUDGET BODY MESSAGE: A general discussion of the proposed budget presented in writing as a part of the budget document. The budget message explains principal budget issues against the background of financial experience in recent years and presents recommendations made by the City Staff. BUDGET CALENDAR: The schedule of key dates, which a government follows in the preparation and adoption of the budget. BUDGETARY CONTROL: The control or management of a governmental unit or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitation of available appropriations and available revenues. CAPITAL ASSETS: Assets with a value of $5,000 or more. CAPITAL IMPROVEMENT BUDGET: A plan of proposed capital expenditures and a means of financing them. The capital budget is enacted as part of the complete annual budget. CAPITAL PROGRAM: A plan for capital expenditures to be incurred each year over a fixed period of years to meet capital needs arising from the long -term work program or otherwise. It sets forth each project or other contemplated expenditure in which the government is to have a part and specifies the full resources estimated to be available to finance the projected expenditures. CAPITAL PROJECTS FUNDS: To account for financial resources to be used for the acquisition or construction of major capital facilities. CASH BASIS: The method of accounting under which revenues are recorded when received in cash and expenditures are recorded when paid. CERTIFIED LEVY: Total tax levy of a jurisdiction, which is certified to the County Auditor. CHARGES FOR SERVICES: Charges for current services rendered. CHART OF ACCOUNTS: The classification system used by a government entity to organize the accounting for various funds. CONSUMER PRICE INDEX (CPI): A statistical description of price levels provided by the U.S. Department of Labor. The index is used as a measure of the increase in the cost of living (i.e., economic inflation). CONTINGENCY: Budget for expenditures which cannot be placed in departmental budgets, primarily due to uncertainty about the level or timing of expenditures when the budget is adopted. The H -2 contingency also serves as a hedge against shortfalls in revenues or unexpected expenditures CURRENT: A term which, applied to budgeting and accounting, designates the operations of the present fiscal period as opposed to past or future periods. DEBT: An obligation resulting from the borrowing of money or from the purchase of goods and services. DEBT LIMIT: The maximum amount of gross or net debt, which is legally permitted. DEBT MARGIN: The amount of available debt, which may be issued by a governmental unit before reaching its debt limit. DEBT SERVICE FUNDS: To account for the accumulation of resources for payment of general long -term debt. DEPARTMENT: Basic organizational unit of government, responsible for carrying out related functions. DEPRECIATION: Expiration in the service life of capital assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy or obsolescence. DEPUTY REGISTRAR (DMV): City service of issuing State issued licenses for motor vehicles and equipment, such as license plates and tabs for cars, trucks, trailers, and recreational vehicles. DISTINGUISHED BUDGET PRESENTATION AWARDS PROGRAM: A voluntary awards program administered by the Government Finance Officers Association to encourage governments to prepare effective budget documents. EFFECTIVE BUYING INCOME (EBI): A statistical measure of buying power of an area or group of individuals. ENTERPRISE FUNDS: To account for operations that are financed and operated in a manner similar to a private business enterprises, where the intent of the governing body is that the cost of providing services are to be recovered primarily on a user - charge basis to the general public. ESTIMATED MARKET VALUE: Represents the selling price of a property if it were on the market. Estimated market value is converted to tax capacity before property taxes are levied. EXPENDITURE: Where accounts are kept on the accrual or modified accrual basis of accounting, the cost of goods received or services rendered whether cash payment have been made or not. Where accounts are kept on a cash basis, expenditures are recognized only when the cash payments for the above purposes are made. FINES: Revenues from penalties imposed for violation of laws or regulations. FISCAL POLICY: A government's policies with respect to revenues, spending, and debt management as these relate to government services, programs and capital investment. Fiscal Policy provides an agreed -upon set of principles for the planning and programming of budgets and their funding. FISCAL YEAR: The budget and accounting year that begins on the first day of January and ends on the last day of December of each year. H -3 FIXED ASSETS: Assets of a long -term character which are intended to continue to be held or used, such as land, buildings, machinery, furniture, and other equipment. FULL TIME EQUIVALENT (FTE): The number of employee hours (2,080) needed to be equal to one full time employee. Several part time employees may be combined to make one full time equivalent. FUNCTION: A group of related activities aimed at accomplishing a major service or regulatory program for which the government unit is responsible. FUND: An independent fiscal and accounting entity with a self - balancing set of accounts recording cash and /or other resources together with all related liabilities, obligations, reserves, and equities which are segregated for the purpose of carrying on specific activities or attaining certain objectives. FUND BALANCE: The difference between fund's assets and fund liabilities (the equity) in governmental funds. GENERAL FUND: Accounts for the general operation of the City and all financial resources except those to be accounted for in another fund. GENERAL GOVERNMENT: Expenditures, which represents a set of accounts, to which are charged the expenditures for operating the City. GENERAL OBLIGATION BONDS: When a government pledges its full faith and credit to the repayment of the bonds it issues, than those bonds are general obligation (GO) bonds. GOAL: A statement of broad direction, purpose or intent based on the need of a community. A goal is general and timeless; that is, it is not concerned with a specific achievement in a given period. GOVERNMENTAL ACCOUNTING: The composite of analyzing, recording, summarizing, reporting, and interpreting the financial transactions of governmental units and agencies. GOVERNMENTAL FUND TYPES: Funds used to account for the acquisition, use and balances of expendable financial resources and the related current liabilities - except those accounted for in proprietary funds and fiduciary funds. In essence, these funds are accounting segregation of financial resources. Under current GAAP, there are four governmental fund types: general, special revenue, debt service and capital projects. GRANT: A contribution of assets by one governmental unit or other organization to another. Grants are usually made for specified purposes. HOMESTEAD AND AGRICULTURAL CREDIT (HACA): A form of state paid property tax relief for farm property and owner occupied homes. IMPROVEMENT BONDS: Bonds payable from the proceeds of special assessments from properties benefiting from an improvement. IMPROVEMENTS: Buildings, other structures, and other attachments or annexations to land which are intended to remain so attached or annexed, such as sidewalks, trees, drains, and sewers. INFLOW /INFILTRATION (1 /1): The term used to describe clean water entering into the sanitary sewer system. INTERFUND TRANSFERS: Amounts transferred from one fund to another. H -4 INFRASTRUCTURE: Assets which are immovable and of value only to the governmental unit (i.e. roads, gutters, sewer lines). INTERGOVERNMENTAL REVENUES: Revenues from other governments in the form of grants, entitlement, or shared revenues. INVESTMENTS: Securities held for the production of income in the form of interest. LEVY: (Verb) To impose taxes, special assessments, or service charges for the support of governmental activities. (Noun) The total amount of taxes, special assessments, or service charges imposed by a governmental unit. LICENSES: Revenues received from the sale of business and non - business licenses. LIMITED MARKET VALUE: The amount the market value of a property can increase from one year to the next for calculating property taxes. The limited market value system is currently being phase -out by the State of Minnesota. LINE ITEM: A specific item or group of similar items defined by detail in a unique account in the financial records. LOCAL GOVERNMENT AID (LGA): Intergovernmental revenue from the state to municipalities to help fund general expenditures. LONG -TERM DEBT: Debt with a maturity of more than one year after the date of issuance. MAINTENANCE: The upkeep of physical properties in condition for use or occupancy. MARKET VALUE HOMESTEAD CREDIT (MVHC): State paid property tax reduction on owner occupied homes based on the properties market value. MISCELLANEOUS: Revenues or expenditures not classified in any other revenue or expenditure category. MODIFIED ACCRUAL BASIS: The basis of accounting under which expenditures other than accrued interest on general long -term debt are recorded at the time liabilities are incurred and revenues are recorded when received in cash except for material and /or available revenues, which should be accrued to reflect properly the tax levied and revenue earned. OBJECT OF EXPENDITURE: Expenditure classifications based upon the types or categories of goods and services purchased. OBJECTIVE: Desired output oriented accomplishments, which can be measured and achieved within a given time frame. OPERATING BUDGET: A plan of financial operation embodying an estimate of proposed expenditures for the calendar year and the proposed means of financing them. OPERATING EXPENSE: The cost for personnel, material and equipment required for a department to function. OPERATING REVENUE: Funds that the government receives as income to pay for ongoing operations. Operating revenues are used to pay for day -to -day services. H -5 OPERATING TRANSFERS: Amounts transferred from one fund to another, shown as expenditure in the originating fund and revenue in the receiving fund. ORDINANCE: A formal legislative enactment by the City Council. PAY -AS- YOU -GO BASIS: A term used to describe a financial policy by which capital outlays are financed from current revenues rather than through borrowing. PERFORMANCE MEASURE: See Service Levels. PERSONAL SERVICES: Expenditures for salaries, wages, and fringe benefits of employees. PROGRAM: A group of related activities performed by one or more organizational units for the purpose of accomplishing a function for which the governmental unit is responsible. PROJECT: A plan of work, job assignment, or task. PROPRIETARY ACCOUNTS: Those accounts which show actual financial position and operation, such as actual assets, liabilities, reserves, fund balances, revenues, and expenditures, as distinguished from budgetary accounts. PUBLIC SAFETY: To account for expenditures related to the protection of persons and property. PUBLIC WORKS: To account for expenditures for the maintenance of City property and infrastucture. PURPOSE: A broad statement of the goals, in terms of meeting public service needs, that a department is organized to meet. REFUNDING BONDS: Bonds issued to retire bonds already outstanding. REIMBURSEMENT: Cash or other assets received as a repayment of the cost of work or services performed or of other expenditures made for or on behalf of another governmental unit or department or for an individual, firm, or corporation. RESERVE: An account which records a portion of the fund balance which must be segregated for some future use and which is, therefore, not available for further appropriation or expenditure. RESOLUTION: A special or temporary order of a legislative body; an order of a legislative body requiring less legal formality than an ordinance or statute. RESOURCES: The actual assets of a governmental unit, such as cash, plus contingent assets such as estimated revenues applying to the current fiscal year not accrued or collected, and bonds authorized and not issued. REVENUE: The term designates an increase to a fund's assets which: 1) does not increase a liability; 2) does not represent a repayment of an expenditure already made; 3) does not represent a cancellation of certain liabilities; and 4) does not represent an increase in contributed capital. REVENUE BOND: A bond that is backed by a particular revenue source such as water user fees. MWI-9 SERVICE LEVELS: Data to determine how effective or efficient a program is in achieving its objective SPECIAL ASSESSMENT: A compulsory levy made by a local government against certain properties to defray part or all of the cost of a specific improvement or service which is presumed to be of general benefit to the public and of special benefit to such properties. SPECIAL REVENUE FUND: To account for revenue derived from specific revenue sources that are legally restricted for specific purposes. SY: Abbreviation for square yard, which is how sealcoating and street overlay projects are measured. TAX CAPACITY: An amount determined by a percentage of a property's market value, which is than applied to the tax rates of taxing jurisdictions affecting the property to determine the amount of property taxes owed. TAX CAPACITY RATE: Tax rate applied to tax capacity to generate property tax revenue. The rate is obtained by dividing the property tax levy by the available tax capacity. TAX CLASSIFICATION RATE: Rate at which estimated market values are converted into the property tax base. The classification rates are assigned to properties depending on their type (residential, commercial, farm, etc.) and, in some cases there are two tiers of classification rates, with the rate increasing as the estimated market values increases. TAX INCREMENT FINANCING (TIF): Financing tool originally intended to combat severe blight in areas, which would not be redeveloped "but for" the availability of government subsidies derived from locally generated property tax revenues. TAX LEVY: The total amount to be raised by general property taxes for the purpose stated in the resolution certified to the county auditor. TAX RATE: The amount applied to tax capacity to determine the taxes generated by the property. TAXES: Compulsory charges levied by a governmental unit for the purpose of financing services performed for the common benefit. TRUST AND AGENCY FUNDS: Funds used to account for assets held by a government in a trust capacity or as an agent for individuals, private organizations, other governments and /or other funds. TRUST FUND: A fund consisting of resources received and held by the governmental unit as trustee, to be expended or invested in accordance with the conditions of the trust. UNBALANCED BUDGET: A budget which undesignated fund balance or reserves are used or increased, in order to balance estimated revenues to estimated expenditures or expenses. UNRESERVED FUND BALANCE: The portion of a fund's balance that is not restricted for a specific purpose and is available for general appropriation. USER FEES: The payment of a charge for direct receipt of a public service by the party benefiting from the service. WORKLOAD DATA: A unit of work to be done. H -7 EM ACRONYMS CAFR Comprehensive Annual Financial Report CD Certificate of Deposit CIP Capital Improvement Plan CID Commercial Paper CPI Consumer Price Index DMV Department of Motor Vehicle or Deputy Registrar HACA Homestead and Agricultural Credit Aid EBI Effective Buying Income EDA Economic Development Authority EMV Estimated Market Value FHLB Federal Home Loan Bank FNMA Federal National Mortgage Association FTE Full Time Equivalent GAAP Generally Accepted Accounting Principals GASB Governmental Accounting Standards Board GFOA Government Finance Officer's Association GO General Obligation 1/1 Inflow /Infiltration MCC Monticello Community Center LGA Local Government Aid MCES Metropolitan Council Environmental Services MVHC Market Value Homestead Credit SAC Sewer Availability Charge SY Square Yard TIF Tax Increment Financing WAC Water Availability Charge EM