HomeMy WebLinkAbout2022 Annual Budget
City of Oak Park Heights
Memo
To: Mayor and Council
From: Betty Caruso, Finance Director
I am pleased to transmit to you the City of Oak Park HeightÓs 2022 Budget as adopted at the December 14, 2021 council meeting.
Thank you to all who participated in the process of creating the 2022 Budget.
The 2022 General Fund Budget includes expenses for operations, capital improvements and debt service which are funded primarily
with tax revenues. Property Taxes account for 92.8 % of the total General Fund revenues in 2022. Other revenues funding the city
operations includes permits, licensing, fines and intergovernmental revenues such as police aid and local recycling grants. A small
increase of $39,000 in other revenues for 2022 as compared to 2021 is due to an expected full year of billing for the School Resource
Officer in 2022. 2020 and 2021 saw a reduction in revenues due to the Covid-19 pandemic and includes only a partial year billing of
the cost of the officer.
The tax levy increased by $343,361 or 6.03%. This increase is due to the increase in 2022 expenditures over 2021 expenditures. The
total of the expenditures for 2022 increased by $382,291 as compared to the 2021 Budget. The increase is primarily due to increases
in public safety expenses for training, shift change wages, increase in estimated overtime and the possible shared costs of a social
worker to assist with that department. Other major increases include increases for contractual wages, sanitation costs and general
increase in supplies and contractual costs. Expenditures for transfers for future capital purchases increase by $132,000. This increase
is a result additional funding of $50,000 for the Emerald Ash Bore Eradication and increases due to the rise in replacement costs of
vehicles and equipment. The budget includes funding for a number of current and future capital projects for streets, parks, trails, police,
public works, major maintenance to buildings and storm sewer replacement. Adequate financial balances remain important and the
2022 Budget continues to fund current and future projects to minimize the need for borrowing for capital expenditures.
The 2022 adopted budget as it compares to the 2021 adopted budget is as follows:
a general operating budget increase of 5.17%;
the capital improvement expenditure allocations increase of 7.54%;
and scheduled debt service remains the same
2022 ADOPTED BUDGET
The tax levy was adopted with the thought of providing continued city services and considering the impact to the taxpayerÓs property
taxes. The changes in property values for residents from 2021 to 2022 is estimated at an average of 3.2%. Though the tax levy is
increased by 6.3%, residential property will see an approximate 4.7% increase in taxes. This is a result of the shift in tax liability for
2022 to the commercial properties whose average values increased 10.0%, thereby absorbing a larger portion of the tax levy.
Included in the 2022 Adopted Budget report is the original 2021 Adopted Budget and the Amended 2021 Budget. The budget was
amended to reflect some shifts in expenditures and to reflect unanticipated revenues that the city received. This is to assist in the
understanding of the comparison of budgets for 2022 and 2021. Actual expenditures for 2021 are reflective of basic cash transactions
and estimates. The amounts do not include the adjustments needed for the final audit figures. Though the amounts are close to what
the final numbers will be, they are subject to change.
2022 ADOPTED BUDGET
City of Oak Park Heights, Minnesota
TABLE OF CONTENTS
I. OAK PARK HEIGHTS CITY OFFICIALS 1
II. ORGANIZATIONAL CHART 2
III. BUDGET PROCESS 3
IV. FUND STRUCTURE 5
V. GENERAL FUND 7
GENERAL FUND SUMMARY 8
GENERAL FUND REVENUE SUMMARY 9
. GENERAL FUND REVENUE DETAIL 10
GENERAL FUND EXPENDITURE SUMMARY 13
MAYOR & COUNCIL 14
CITY ADMINISTRATION 15
LEGAL 16
GENERAL MANAGEMENT & BUILDING 17
ELECTIONS 18
FINANCE 19
COMPUTER 20
AUDIT 21
INSURANCE 22
ASSESSING 23
PLANNING & ZONING 24
ENGINEERING 25
BUILDING INSPECTIONS 26
POLICE 27
2022 ADOPTED BUDGET
City of Oak Park Heights, Minnesota
TABLE OF CONTENTS
FIRE 28
EMERGENCY MANAGEMENT 29
ANIMAL CONTROL 30
PUBLIC WORKS Î STREET MAINTENANCE 31
PUBLIC WORKS Î SNOW REMOVAL 32
PUBLIC WORKS Î STREET LIGHTING 33
TREE REMOVAL & PLANTING 34
SANITATION & SOLID WASTE 35
PARKS 35
COUNCIL CONTINGENCY 37
TRANSFERS OUT TO OTHER FUNDS 38
VI. GENERAL FUND BALANCE REQUIREMENT 39
VII. WATER UTILITY FUND 40
WATER UTILITY FUND REVENUES 41
WATER UTILITY FUND EXPENDITURES 42
VIII. SEWER UTILITY FUND 44
SEWER UTILITY FUND REVENUES 45
SEWER UTILITY FUND EXPENDITURES 46
IX. STORM SEWER UTILITY FUND 48
STORM SEWER UTILTIY FUND REVENUES 49
STORM SEWER UTILITY FUND EXPENDITURES 50
X. DEBT SERVICE FUNDS- SCHEDULE OF INDEBTEDNESS 52
2022 ADOPTED BUDGET
City of Oak Park Heights, Minnesota
TABLE OF CONTENTS
XI. PARK AND RECREATION DEVELOPMENT FUND 53
XII. BUDGETED PROJECTS AND EQUIPMENT REVOLVING FUNDÏSCHEDULE OF ACTIVITY 54
XIII. 2020 CERTIFIED TAX LEVY 55
2022 ADOPTED BUDGET
City of Oak Park Heights, Minnesota
ORGANIZATIONAL CHART
CITIZENS OF OAK PARK HEIGHTS
CITY COUNCIL
PLANNING COMMISSION
PARKS COMMISSION
CITY ADMINISTRATOR
LEGAL
City Clerk
Receptionist
Building Official
Engineer
Planner
POLICE FINANCE PUBLIC WORKS
Police Chief Finance Director Public Works Director
Police Support Accountant II Public Works Operator (3)
Sergeant (2)
Officers (7)
21 EMPLOYEES
2022ADOPTEDBUDGETPage|2
City of Oak Park Heights, Minnesota
Budget Process
The annual budget process is a thorough review of all City revenues and expenditures for 2022. There are many uncontrollable
factors the City must comply with that affect both the amount of revenues the City receives and the amount the City must expend in
order to provide the current level of services. There are also numerous unfunded mandates the City must comply with, such as:
Revenues
Tax exempt property Î City must still maintain police/fire protection, streets, etc.
Limitations of local special assessments.
Local improvement feasibility reports requirements.
Limitation of maximum penalties and fines for ordinance violations.
Truth in taxation requirements.
Limitation on fees for licenses, i.e. off-sale and Sunday on-sale liquor, fireworks.
Expenditures
Pay equity, implementation and reporting.
WorkerÓs compensation.
Public pensions.
Continuation of health and life insurance coverage.
Prevailing wages paid on public contracts.
Veteran preference.
Mandatory binding arbitration for employee classes such as police and firefighters.
Various public safety requirements i.e. Peace officer standards and training, confined space entry, suspense file reduction,
tobacco compliance checks.
Building code administration and limits to permit fees for minor improvements.
Numerous environment requirements i.e., wastewater treatment standards Wetland Conservation Act, recycling programs,
waste collection practices, drinking water standards, surface water management plans Î MS4, Well Head Protection,
Federal Clean Water Act, Wastewater permit requirements, and storing of hazardous substances reporting.
Planning requirements for land use, zoning, building codes.
Comprehensive plan updates.
Conducting elections including paying judges, absentee ballots and recounts.
Record keeping requirements for Data Practices Act and retention schedules.
Competitive bidding.
2022ADOPTEDBUDGETPage|3
City of Oak Park Heights, Minnesota
Budget Process (Continued)
Open Meeting Law notices, agendas and minutes.
Various financial reporting requirements, i.e., budget, audit reports, TIF reports, building Inspection fee reporting, business
subsidy reports, outstanding debt reports, continuing disclosure reports.
The City Council and staff engage in a thorough budget process each year in order to present a fair and balanced budget for the
citizens of Oak Park Heights.
1. The annual budget process commences in June of each year with the Finance Director distributing budget worksheets to the
department heads for completion. The City Council is requested to inform the Finance Director of any special requests they may
have for the budget.
2. The department heads determine the anticipated expenditures and budget requests for the upcoming year. These requests are
submitted to the Finance Director and Administrator for review by the end of July.
3. The Finance Director compiles a draft of the preliminary budget and submits it to the City Council.
4. The City Council schedules workshops for discussion and review of the preliminary budget. There are usually 2 to 3 workshops
held during the month of August and the first week in September. All workshops are public meetings and the public is welcome
to attend.
5. After all input and requests have been considered, the Finance Director makes revisions to the preliminary budget and submits it
to Council for approval of the proposed budget and tax levy. Per Minnesota State Statute this must be completed and certified to
the County no later than September 30.
6. The City Council sets the date for the Truth in Taxation meeting requirements. The date must be certified to the County no later
than September 30.
7. Council conducts additional workshops to discuss any additional changes to the budget due to updated revenue and/or
expenditure information, i.e., insurance rates, contract fees, etc., and changes made in property valuations by the county or in by
the Department of Revenue to utility properties.
8. The Truth in Taxation meeting is held. Possible adoption of the budget and related tax levy.
th
9. The final budget and levy must be certified to the County by December 28 and to the Minnesota Department of Revenue after
the levy is adopted.
2022ADOPTEDBUDGETPage|4
CityofOakParkHeights,Minnesota
FUNDSTRUCTURE
TheaccountingandbudgetingsystemoftheCityisorganizedonafundbasis.Afundisdefinedasafiscalandaccountingentitywithaself
balancingsetofaccounts.ThefollowingliststheCityfunds.
MajorFundDescriptions(Budgeted)
GeneralFund accountsforallgeneralgovernmentactivitynotaccountedforinotherfunds.Itincludesmosttaxrevenuesandservicesofpublic
safety,parks,engineering,planning,publicworksandadministration.ItistheŭƚǝĻƩƓƒĻƓƷƭmainoperatingfund.
BudgetedProjectsFund accountsforfundssetasideforcurrentandfuturecapitalequipmentandcapitalimprovements.Revenuesare
transferredfromotherCityFundstofundspecificprogramsorprojects.
EnterpriseFunds:
WaterUtilityFund accountsforactivitiesassociatedwiththedistributionandtransmissionofpotablewaterfundedwithuserfeesorcharges.
SewerUtilityFund accountsforactivitiesassociatedwithsewagetransmissionandtreatmentfundedwithuserfeesorcharges.
StormSewerUtilityFund accountsforactivitiesassociatedwiththemanagementofstormwaterfundedwithuserfeesorcharges.
OtherFundDescriptions(Nonbudgeted)
SpecialRevenueFunds accountsforrevenuessegregatedbypolicyorFederal/Statestatutesforspecificpurposes.
CapitalProjectFunds accountsforfundssetasideforvariouscapitalimprovementsoracquisitions.
DebtServiceFunds accountsfortheaccumulationofresourcesforthepaymentofinterestandprincipalondebt.
FiduciaryFunds usedforassetsheldintrusteeoragencycapacityforothersandarenotusedtosupportthe/źƷǤƭprograms.
2022ADOPTEDBUDGETPage|5
CITYOFOAKPARKHEIGHTS
FUNDSTRUCTURE
AllFunds
FiduciaryFund
ProprietaryFunds
GovernmentalFunds
Special
CapitalProject
DebtService
AgencyFunds
GeneralFund
RevenueEnterpriseFunds
Funds
Funds
Funds
Eliminatedin
2019
WaterFund
BudgetedProjectsFd
ForfeitureandSeizure
CapitalImprovement
SewerFund
ProjectRefunding
StreetReconstructionFd
EconomicDevelopment
StormSewerFund
Bondsof2012
NorellandHwy36InterchangeFd
KingPlant
DeveloperDeposit
CapitalImprovement
Decommission/Reuse
DeveloperEscrow
RenewalandReplacementFd
Bondsof2014
TaxIncrement
(ActivityReportedin
ParkDevelopmentFd
FinancingOakgreen#1
GeneralFund)
MoelterParkFd
TaxIncrement
StormSwerReplacementFd
FinancingNoFrontage
Road#2
WaterTowerRehabFd
TaxIncrement
WellRehabFd
Financing13
SewerRehabFd
OakgreenV
FiscalRecoveryARPA
Funds
KEY:
FUNDSWITH
2022ADOPTEDBUDGETPage|6
ADOPTED
BUDGETS
GENERALFUND
TheGeneralFundisusedtoaccountforrevenues
andexpendituresnecessarytocarryoutthebasicfunctions
oftheCitygovernment.Basicfunctionsincludeadministration,finance,police,publicworks,fireprotection,
amongsmalleroperations.Appropriationsforcapitalpurchasesaremadefromthisfundonanannualbasis.
TOTALGENERALFUNDREVENUES$6,499,473
TOTALGENERALFUNDEXPENDITURES$6,499,473
GENERALFUNDSURPLUS(DEFICIT)$0
PAGE7
2022 BUDGET
GENERALFUNDSUMMARY
AMENDEDADOPTED
12/31/201912/31/202012/31/202120212022
REVENUESACTUALACTUAL(EstNotfinal)BUDGETBUDGET
TAXES5,130,768$$5,308,202$5,743,210$5,756,512$6,100,373
SPECIALASSESSMENTS434506
BUSINESSLICENSEPERMITS43,03333,61242,11044,86038,650
NONBUSINESSLICENSESPERMITS81,340143,116113,61645,00065,000
FINES&FORFEITS48,47135,75339,88545,00035,000
INTERGOVERNMENTALREVENUES130,982481,658186,080184,100124,500
CHARGESFORSERVICES30,23032,07739,11934,85026,850
MISCREVENUES234,749147,515174,255173,858109,100
OTHERREVENUES392,1673,9993,999
TOTALREVENUES6,092,175$$6,181,933$6,342,780$6,288,179$6,499,473
EXPENDITURES
PERSONNELSERVICES1,930,244$$2,019,165$1,985,544$2,098,109$2,213,280
CONTRACTUAL1,167,9861,077,1501,149,7181,246,0681,294,260
MATERIALSANDSUPPLIES92,162112,74597,056128,745137,475
FIXEDCHARGES754,171761,838788,555856,602881,788
OTHER52,54260,11954,59664,60094,620
TRANSFERDEBT579,000579,000579,000579,000579,000
TRANSFERCAPITALPROJECTS1,100,7121,986,9121,241,6651,241,6651,299,050
TOTALEXPENDITURES5,676,8176,596,9295,896,1346,214,7896,499,473
$8$(414,996)$446,646$73,390$
NETCHANGEINFUNDBALANCE415,35
TOTALGENERALFUNDREVENUESUMMARY23,953,343$$25,142,727$24,924,473$25,079,326$25,997,8923.66%increase
PAGE8
2022 BUDGET
ADOPTEDAMENDEDADOPTED
12/31/201912/31/202012/31/2021202120212022
%2022COMPARED
ACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGETTO2021
TAXES5,130,768$$5,308,202$5,743,210$5,756,512$5,756,512$6,100,3735.97%increase
SPECIALASSESSMENTS434$$$506$$$0.00%decrease
BUSINESSLICENSEPERMITS43,033$$33,612$42,110$44,860$44,860$38,65013.84%decrease
NONBUSINESSLICENSESPERMITS81,340$$143,116$113,616$45,000$45,000$65,00044.44%increase
FINES&FORFEITS48,471$$35,753$39,885
$45,000$45,000$35,00022.22%decrease
INTERGOVERNMENTALREVENUES130,982$$481,658$186,080$107,000$184,100$124,50032.37%decrease
CHARGESFORSERVICES30,230$$32,077$39,119$34,850$34,850$26,85022.96%decrease
MISCREVENUES234,749$$147,515$174,255$74,100$173,858$109,10037.25%decrease
OTHERREVENUES392,167$$$3,999$$3,999$0.00%decrease
TOTALGENERALFUNDREVENUESUMMARY6,092,175$$6,181,933$6,342,780$6,107,322$6,288,179$6,499,4733.36%increase
PAGE9
2022 BUDGET
GENERALFUNDREVENUES
ADOPTEDAMENDEDADOPTED
12/31/201912/31/202012/31/2021202120212022%2022COMPARED
ACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGETTO2021
TAXES
10131010000GENPROPTAXESCURRENT&DELINQUENT
10131010000GENERALFUNDOPERATIONS4,518,031$$4,684,312$5,084,046$5,112,012$5,112,012$5,455,373
10131010000DEBTLEVY579,000579,000579,000579,000579,000579,000
10131010000EXCESSTAXINCREMENT7,254
10131010000GENLPROPTAXESCUR&DELIN5,104,285$$5,263,312$5,663,046$5,691,012$5,691,012$6,034,3736.03%increase
10131020000GNRLPROPTAXESPENALTY&INT6,775$$98$2,469$$$
10131045000TAXFORFEITEDLANDSALES
10131050000PMTINLIEUOFTAXES66,95568,88076,06964,00064,00065,000
10131060000TAXABATEMENTS/ADJUSTMENTS(48,882)(25,296)
101
31410000HOTELMOTELROOMTAX1,6351,2081,6261,5001,5001,000
TOTALTAXES5,130,768$$5,308,202$5,743,210$5,756,512$5,756,512$6,100,3735.97%increase
SPECIALASSESSMENTS
10132020000SPECIALASSESSCURRENT$$$506$$$
10132040000SPECASSESSPENALTIES&INT434
TOTALSPECIALASSESSMENTS434$$$506$$$0.00%decrease
BUSINESSLICENSES&PERMITS
10133010000GENERALCONTRACTORSLICENSE5,740$$4,555$4,600$5,000$5,000$4,500
10133020000REFUSELICENSE1,5001,5009001,3001,3001,000
10133040000CIGARETTELICENSES1,3501,3501,3261,2001,2001,200
10133050000LIQUORLICENSES29,74422,75328,95832,80032,80028,000
10133060000NONINTOXMALT
LIQLICENCES624524436560560500
10133070000AMUSEMENTLICENSES255255255250250250
10133080000HOMEOCCUPATIONLICENSES195300120150150300
10133085000RIGHTOFWAYPERMITS2,5501,5003,0002,4002,4001,500
10133090000KENNELLICENSES100100
10133095000FIREWORKSSALESLICENSES200100300200200200
10133100000OTHERLICENSES754751,215100100400
10133105000LAWNFERTILIZERLICENSE300300500300300300
10133110000INVESTIGATIONFEES500500500500500
TOTALBUSINESSLICENSES&PERMITS43,033$$33,612$42,110$44,860$44,860$38,65013.84%decrease
PAGE10
2022 BUDGET
GENERALFUNDREVENUES
ADOPTEDAMENDEDADOPTED
12/31/201912/31/202012/31/2021202120212022%2022COMPARED
ACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGETTO2021
NONBUSINESSLICENSEANDPERMITS
10134010000BUILDINGPERMITS71,096$$132,398$105,265$40,000$40,000$60,000
10134015000FIREPROTECTIONPERMITS6,6014,6414,9273,0003,0003,000
10134020000PLUMBINGPERMITS3,6426,0773,4242,0002,0002,000
10134040000OTHER
TOTALNONBUSINESSLICENSEANDPERMITS81,340$$143,116$113,616$45,000$45,000$65,00044.44%increase
FINES&FORFEITS
10135010000COURTFINES45,571$$34,703$39,585$45,000$45,000$35,000
10135030000DOGFINES
10135040000OTHERFINES&FORFEITS2,9001,050300
TOTALFINES&FORFEITS48,471$$35,753$39,885$45,000$45,000$35,00022.22%decrease
INTERGOVERNMENTALREVENUE
10136020000OTHERFEDREVPUBLICSAFETY10,202$$$$$1,800$10,000
10136020100OTHERFEDREVENUEPUBLICWORKS
10136020200OTHERFEDREVENUEGENERALGOVT361,709
10136030000LOCALGOVERNMENTAID
10136070000POLICEAID101,537103,91990,97690,00090,000100,000
10136090000OTHERSTATEREVENUEMISC2,0401,485
10136100000OTHERLOCALGOVERNMENTS
10136110000RECYCLINGGRANT14,51414,54414,50014,50014,50014,500
10136120000OTHERSTATEREVPUBLICSAFETY1,800
10136120100OTHERSTATEREVPUBLICWORKS73,50073,500
101
36140000STATEGRANTPUBLICSAFETY2,6897,1042,5002,500
10136140100STATEGRANTPUBLICWORKS
TOTALINTERGOVERNMENTALREVENUE130,982$$481,658$186,080$107,000$184,100$124,50032.37%decrease
CHARGESFORSERVICES
10137010000GENERALGOVERNMENT$7,426$6,925$7,421$8,000$8,000$5,000
10137020000SPECIALFIREPROTECTIONSRVS5,626
10137060000CHARGESTOOTHERFUNDS5,5005,5006,3506,3506,3506,350
10137065000TIFADMINISTRATIONFEES544548500500500
10137080000DEVELOPMENTCHARGE11,13419,10325,34920,00020,00015,000
TOTALCHARGESFORSERVICES30,230
$$32,077$39,119$34,850$34,850$26,85022.96%decrease
PAGE11
2022 BUDGET
GENERALFUNDREVENUES
ADOPTEDAMENDEDADOPTED
12/31/201912/31/202012/31/2021202120212022%2022COMPARED
ACCOUNTACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGETTO2021
MISCELLANEOUSREVENUE
10138010000INTERESTONINVESTMENTS85,805$$65,612$27,012$$$
10138015000INTERESTMARKETVALUEADJ33,472$10,800(41,315)$
10138030000SALEOFMUNICIPALPROPERTY25
10138040000INSREFUNDS&REIMBURSEMENTS
10138050000OTHERREFUNDS&REIMBURSE107,25050,434147,39860,000159,04395,000
10138060000DONATIONS&CONTRIBUTIONS100765715
10138085000OTHERINTERESTONJUDGEMENT
10138090000INTEREST
10138230000CUSTOMERCOLLECTIONSGARBAGE4,76712,12517,38514,00014,00014,000
10138270000CUSTOMERCOLLPENALTYGARBAGE12955477100100100
10139030000LMICTDIVIDEND3,3208,37122,508
10139080000FOUND/UNCLAIMEDPROPERTY618
TOTALMISCELLANEOUSREVENUE234,749$$147,515$174,255$74,100$173,858$109,10037.25%decrease
OTHERREVENUE
10139020000TRANSFERIN(FROMOTHERFD)392,167$$$3,999$$3,999$
10139999000USEOFFUNDBALANCE
TOTALOTHERREVENUE392,167$$$3,999$$3,999$0.00%decrease
TOTALGENERALFUNDREVENUES6,092,175$$6,181,933$6,342,780$6,107,322$6,288,179$6,499,4733.36%increase
PAGE12
2022 BUDGET
SUMMARYOFGENERALFUNDEXPENDITURES
ADOPTEDAMENDEDADOPTED
12/31/201912/31/202012/31/2021202120212022%2022COMPARED
ACCOUN
TDEPARTMENTACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGETTO2021
10140100000GENERALFUNDMAYOR&COUNCIL$102,915$91,120$95,470$122,587$122,587$134,3909.63%increase
10140400000GENERALFUNDCITYADMINISTRATION290,929$$293,263$309,708$307,150$319,659$333,1004.20%increase
10140200000GENERALFUNDLEGAL21,315$$19,862$22,447$27,000$30,000$27,00010.00%decrease
10140000000GENERALFUNDGENERALMANAGEMENT/BUILDIN$171,350$176,301$157,610$170,175$170,175$170,4950.19%increase
10140300000GENERALFUNDELECTIONS830$$7,367$1,310$1,310$1,310$5,070287.02%increase
10140600000GENERALFUNDFINANCE227,173$$203,912$219,046$229,035$229,035$234,8352.53%increase
10140650000GENERALFUNDCOMPUTERSYSTEM34,418$$33,109$41,385$42,000$42,000$46,000
9.52%increase
10140670000GENERALFUNDAUDITING32,900$$33,726$33,740$35,800$35,800$36,0000.56%increase
10140690000GENERALFUNDINSURANCE453,003$$458,729$470,023$521,800$515,800$518,9500.61%increase
10140700000GENERALFUNDASSESSOR25,670$$25,972$26,883$27,500$27,500$28,3002.91%increase
10140500000GENERALFUNDPLANNING&ZONING24,475$$27,02026,988
$$28,600$28,600$28,6000.00%decrease
10141000000GENERALFUNDENGINEERING22,988$$46,318$16,290$30,000$30,000$30,0000.00%decrease
10141530000GENERALFUNDBUILDINGINSPECTIONS103,539$$107,251$113,143$115,125$117,375$118,5250.98%increase
10141510000GENERALFUNDPOLICEDEPARTMENT1,410,950$$1,496,652$1,472,743$1,561,600$1,568,243$1,711,3339.12%increase
10141520
000GENERALFUNDFIREPROTECTION290,660$$271,278$275,085$284,500$284,500$293,5003.16%increase
10141540000GENERALFUNDEMERGENCYMANAGEMENT1,060$$448$402$1,120$1,120$1,1200.00%decrease
10141550000GENERALFUNDANIMALCONTROL$498$316$68$700$700$7000.00%decrease
10142010000GENERALFUNDPUBLICWKSSTREETMAINTENAN$63,075$72,738$67,560$81,725$82,525$83,6751.39%increase
10142020000GENERALFUNDPUBLICWKSSNOWREMOVAL217,896$$145,600$184,836$203,000$203,000$203,7000.34%increase
10142030000GENERALFUNDPUBLICWKSSTREETLIGHTING61,850$$62,390$65,760$69,000$69,000$71,0002.90%increase
10142040000GENERALFUNDARBORIS
T$994$718$2,118$1,075$1,825$1,13038.08%decrease
10142520000GENERALFUNDTREEREMOVAL/PLANTING35,000$$36,945$44,980$39,000$51,600$41,00020.54%decrease
10142510000GENERALFUNDSANITATION&WASTEREMOVAL223,353$$236,602$242,075$234,600$234,600$251,6007.25%increase
10144010000GENERALFUNDPARKS150,436$$142,456$154,158$186,470
$187,170$191,4002.26%increase
10146000000GENERALFUNDCONTINGENCY29,828$$40,926$31,641$40,000$40,000$60,00050.00%increase
10144444000TRANSFERSOUTTOOTHERFUNDS1,679,712$$2,565,912$1,820,665$1,746,450$1,820,665$1,878,0503.15%increase
TOTALSUMMARYGENERALFUNDEXPENDITURES5,676,817$$6,596,929$5,896,134$6,107,322$6,214,789$6,499,4736.42%increase
PAGE13
2022 BUDGET
MAYOR&COUNCIL
ADOPTEDAMENDEDADOPTED
12/31/201912/31/202012/31/2021202120212022%2022COMPARED
ACCOUNTACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGETTO2021
PERSONALSERVICES
10140100101SALARIESOFREGULAREMPLOYEE34,820$$34,820$34,820$34,820$34,820$34,820
10140100103PROF&CONSULTANTSERVICES31,53633,46537,39234,50034,50038,000
TOTALPERSONALSERVICES66,356$$68,285$72,212$69,320$69,320$72,8205.05%increase
CONTRACTUALSERVICES
10140100201POSTAGE1,415$$1,057$1,431$2,0002,000
$$2,000
10140100203TRAVEL,CONFERENCE,SCHOOLS9,4783,6511,63320,00020,00020,000
10140100205PRINTING&PUBLISHING11,9187,1937,67213,00013,00013,000
10140100212OTHERCONTRACTUALSERVICES2,5523,7392,7002,7001,000
TOTALCONTRACTUALSERVICES25,362$$15,639$10,737$37,700$37,700$36,0004.51%decrease
MATERIALS&SUPPLIES
10140100311OTHERMATERIAL&
SUPPLIES447$$16$277$500$500$500
TOTALMATEIRAL&SUPPLIES447$$16$277$500$500$5000.00%decrease
FIXEDCHARGES
10140100408SUBSCIPTIONS&MEMBERSHIPS3,278$$3,224$4,458$6,100$6,100$6,100
10140100410FICACONTRIBUTION2,6642,6642,6642,6672,6672,670
TOTALFIXEDCHARGES5,942$$5,888$7,122$8,767$8,767$8,7700.03%increase
OTHER
10140100910COMMUNITYDEVELOPMENT$$$3,858$$3,660$10,000
10140100910MISCELLANEOUSEXP(ANNPIC)2,75507294,0002,1204,000
10140100910EMPLOYEERECONGNITIONEVENT2,0521,2915362,3005202,300
TOTALOTHER$4,807$1,291$5,123$6,300$6,300$16,300
158.73%increase
L$102,915$91,120$95,470$122,587$122,587$134,3909.63%increase
TOTALMAYOR&COUNCI
PAGE14
2022 BUDGET
CITYADMINISTRATION
ADOPTEDAMENDEDADOPTED
12/31/201912/31/202012/31/2021202120212022%2022COMPARED
ACCOUNTACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGET
TO2021
PERSONALSERVICES
10140400101SALARIESOFREGULAREMPLOYEES239,075$$244,699$256,880$253,310$259,819$268,500
10140400102SALAROFTEMPORARYEMPLOYEE2,2306,0005,000
TOTALPERSONALSERVICES239,075$$244,699$259,110$253,310$265,819$273,5002.89%increase
CONTRACTUALSERVICES
10140400202TELEPHONE3,691$$3,768$3,607$3,500$3,500
$3,500
10140400203TRAVEL,CONFERENCE,SCHOOLS6,4433,1183,2515,1005,1008,000
10140400205PRINTING&PUBLISHING317
10140400209MEETINGPERDIEMS7525100
10140400212OTHERCONTRACTUALSERVICES312387350350350
TOTALCONTRACTUALSERVICES10,521$$7,298$7,275$8,950$8,950$11,85032.40%increase
MATERIALS
&SUPPLIES
10140400303OFFICESUPPLIES1,414$$260$$1,600$1,600$1,600
10140400310BOOKS&PERIODICALS10
10140400311OTHERMATERIALS&SUPPLIES3061,0111,267400400400
TOTALMATEIRAL&SUPPLIES1,731$$1,271$1,267$2,000$2,000$2,0000.00%decrease
FIXEDCHARGES
10140400408SUBSCRIPTIONS&MEMBERSHIPS1,062$$1,039$1,070$1,100$1,100$1,200
10140400409PERACONTRIBUTION21,03921,46822,48322,25022,25023,500
10140400410FICACONTRIBUTION17,36217,48718,36419,40019,40020,900
10140400417LICENSEANDREGISTRATIONFEE140140140140150
TOTALFIXEDCHARGES39,603$$39,995$42,056$42,890$42,890$45,7506.67%increase
TOTALCITYADMINISTRATION290,929$$293,263$309,708$307,150$319,659$333,1004.20%increase
PAGE15
2022 BUDGET
LEGAL
ADOPTEDAMENDEDADOPTED
12/31/201912/31/202012/31/2021202120212022%2022COMPARED
ACCOUNTACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGETTO2021
PERSONALSERVICES
10140200103PROF&CONSULTANTSERVICES21,315$$19,862$22,447$27,000$30,000$27,000
TOTALPERSONALSERVICES21,315$$19,862$22,447$27,000$30,000$27,00010.00%decrease
TOTALLEGAL21,315$$19,862$22,447$27,000$30,000$27,0000.00%decrease
PAGE16
2022 BUDGET
GENERALMANAGEMENTANDBUILDING
ADOPTEDAMENDEDADOPTED
12/31/201912/31/202012/31/2021202120212022%2022COMPARED
ACCOUNTACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGET
TO2021
CONTRACTUALSERVICES
10140000201POSTAGE2,152$$1,508$1,616$2,600$2,600$2,600
10140000202TELEPHONE255(161)
10140000203TRAVEL,CONFERENCE,SCHOOLS
10140000206UTILITIES89,14875,29869,80075,00075,00075,000
10140000207MAINT&REPOFBLDG&STRU17,36419,02827,32415,00015,00015,000
10140000208MAINTENANCEOFEQUIPMENT9303101555,0005,0005,000
10140000212OTHERCONTRACTUALSERVICES30,03632,72924,31235,00035,00035,000
TOTALCONTRACTUALSERVICES139,885$$128,712$123,206$132,600$132,600$132,6000.00%decrease
MATERIALS&SUPPLIES
10140000302CLEANINGSUPPLIES464$$84$$1,000$1,000$1,000
10140000303OFFICESUPPLIES668539
181725725725
10140000307FUEL1,8631,1781,7642,5002,5002,500
10140000308SMALLTOOLS
10140000310BOOKS&PERIODICALS21
10140000311OTHERMATERIAL&SUPPLIES4,94919,6715,5056,0006,0006,000
TOTALMATEIRAL&SUPPLIES7,943$$21,472$7,471$10,225$10,225$10,2250.00%decrease
FIXEDCHARGES
10140000403RENTOFEQUIPMENT713$$836$853$950$950$950
10140000408SUBSCRIPTIONS&MEMBERSHIPS7,8957,5858,3668,4008,4008,900
10140000417LICENSEANDREGISTRATIONFEE300100100300300100
TOTALFIXEDCHARGES8,908$$8,521$9,318$9,650$9,650$9,9503.11%increase
OTHER
10140000
701REFUNDS&REIMBURSEMENTS$$(18)$$$$
10140000905FLEXPLANFUNDING614614614700700720
10140000940GRANTS/CONTRIBUTIONS14,00017,00017,00017,00017,00017,000
10140000955INTERESTANDPENALTIES
TOTALOTHER14,614$$17,596$17,614$17,700$17,700$17,7200.11%increase
TOTAGENERALMANAGEMENTANDBUILDING171,350$$176,301$157,610$170,175$170,175$170,4950.19%increase
PAGE17
2022 BUDGET
ELECTIONS
ADOPTEDAMENDEDADOPTED
12/31/201912/31/202012/31/2021202120212022%2022COMPARED
ACCOUNTACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGET
TO2021
PERSONALSERVICES
10140300102SALAROFTEMPORARYEMPLOYEE$$3,813$$$$3,400
TOTALPERSONALSERVICES$$3,813$$$$3,400NAincrease
CONTRACTUALSERVICES
10140300201POSTAGE$$$$$$
10140300203TRAVEL,CONFERENCE,SCHOOLS3220
10140300208MAINT&
REPAIROFEQUIPMENT8308301,3101,3101,3101,350
TOTALCONTRACTUALSERVICES830$$862$1,310$1,310$1,310$1,3704.58%increase
MATERIALS&SUPPLIES
10140300311OTHERMATERIAL&SUPPLIES$$2,691$$$$300
TOTALMATEIRAL&SUPPLIES$$2,691$$$$300NAincrease
FIXEDCHARGES
10140300
410FICACONTRIBUTION$$$$$$
TOTALFIXEDCHARGES$$$$$$0.00%decrease
TOTALELECTIONS830$$7,367$1,310$1,310$1,310$5,070287.02%increase
PAGE18
2022 BUDGET
FINANCE
ADOPTEDAMENDEDADOPTED
12/31/201912/31/202012/31/2021202120212022%2022COMPARED
ACCOUN
TACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGETTO2021
PERSONALSERVICES
10140600101SALARIESOFREGULAREMPLOYE193,301$$174,094$186,970$194,600$194,600$196,500
TOTALPERSONALSERVICES193,301$$174,094$186,970$194,600$194,600$196,5000.98%increase
CONTRACTUALSERVICES
10140600202TELEPHONE743$$693$675$750$750$750
10140600203TRAVELCONFERENCESCHOOLS3,7261,6972,5532,0002,0005,000
10140600212OTHERCONTRACTUALSERVICES199211223250250250
TOTALCONTRACTUALSERVICES4,668$$2,600$3,451$3,000$3,000$6,000100.00%increase
MATERIALS&SUPPLIES
10140600303OFFICESUPPLIES901$$577$280$900$900$900
10140600311OTHERMATERIAL&SUPPLIES595880978650650650
10140600
312UNIFORMS
TOTALMATEIRAL&SUPPLIES1,496$$1,457$1,259$1,550$1,550$1,5500.00%decrease
FIXEDCHARGES
10140600408SUBSCRIPTIONS&MEMBERSHIPS547$$722$707$800$800$800
10140600409PERACONTRIBUTION13,89713,05714,02314,30014,30014,700
10140600410FICACONTRIBUTION13,09011,80712,63714,60014,60015,100
10140600417LICENSEANDREGISTRATION175175185185185
TOTALFIXEDCHARGES27,708$$25,761$27,367$29,885$29,885$30,7853.01%increase
TOTALFINANCE227,173$$203,912$219,046$229,035$229,035$234,8352.53%increase
PAGE19
2022 BUDGET
COMPUTER
ADOPTEDAMENDEDADOPTED
12/31/201912/31/202012/31/2021202120212022%2022COMPARED
ACCOUNTACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGET
TO2021
CONTRACTUALSERVICES
10140650208MAINTENANCEOFEQUIPMENT$$$$$$
10140650212OTHERCONTRACTUALSERVICES30,42331,86439,91239,00039,00043,000
TOTALCONTRACTUALSERVICES30,423$$31,864$39,912$39,000$39,000$43,00010.26%increase
MATERIALS&SUPPLIES
10140650311OTHERMATERIAL&SUPPLIES3,995$$1,245$1,473$3,0003,000
$3,000
TOTALMATEIRAL&SUPPLIES3,995$$1,245$1,473$3,000$3,000$3,0000.00%decrease
TOTALCOMPUTER34,418$$33,109$41,385$42,000$42,000$46,0009.52%increase
PAGE20
2022 BUDGET
AUDIT
ADOPTEDAMENDEDADOPTED
12/31/201912/31/202012/31/2021202120212022%2022COMPARED
ACCOUNTACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGET
TO2021
PERSONALSERVICES
10140670103PROF&CONSULTANTSERVICES32,900$$33,726$33,740$35,80035,80036,000
TOTALPERSONALSERVICES32,900$$33,726$33,740$35,800$35,800$36,0000.56%increase
TOTALAUDIT32,900$$33,726$33,740$35,800$35,800$36,0000.56%increase
PAGE21
2022 BUDGET
INSURANCE
ADOPTEDAMENDEDADOPTED
12/31/201912/31/202012/31/2021202120212022%2022COMPARED
ACCOUN
TACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGETTO2021
FIXEDCHARGESCITYINSURANCE
T$36,702$39,750$42,360$45,900$45,900$48,000
10140690404INSURANCEOFBLDG&CONTEN
10140690405INSURANCEONEQUIPMENT8,6469,0089,38710,30010,30010,500
10140690406INSWORKMENSCOMPENSATION42,92542,51550,76851,30051,30063,600
10140690418GENERALLIABILITYINSURANCE40,31336,45231,19133,50033,50035,000
10140690419UMBRELLAINSURANCE9,1278,1526,8887,5007,5007,800
TOTALFIXEDCHARGES
CITYINSURANCE137,713$$135,877$140,593$148,500$148,500$164,90011.04%increase
10140690415EMPLOYEEHEALTHLIFE&DENTAL306,932$$314,729$320,930$364,700$358,700$345,000
10140690416EMPLOYEEDISABILITYINS8,3588,1238,5008,6008,6009,050
TOTALEMPLOYEEBENEFITINSURANCE315,290$$322,852$329,430$373,300$367,300$354,0503.61%decrease
EXPENDITURECITYINSURANCE38,747$$35,866$34,554$38,000$38,000$42,900
NOTE:UTILITYFD
GENERALFDEXPENDITURECITYINSURANCE137,713135,877140,593148,500148,500164,900
$176,460$171,743$175,147$186,500$186,500$207,80011.42%increase
UTILITYFDEXPENDITUREEMPLOYEEINSURANCE32,572$$35,019$29,816$37,325$37,325$45,160
GENRLFDEXPENDITUREEMPLOYEEINSURANCE315,290322,852329,430
373,300367,300354,050
$347,862$357,871$359,246$410,625$404,625$399,2101.34%decrease
TOTALALLINSURANCES524,322$$529,614$534,393$597,125$591,125$607,0102.69%increase
TOTALINSURANCE453,003$$458,729$470,023$521,800$515,800$518,9500.61%increase
PAGE22
2022 BUDGET
ASSESSING
ADOPTEDAMENDEDADOPTED
12/31/201912/31/202012/31/2021202120212022%2022COMPARED
ACCOUNTACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGET
TO2021
PERSONALSERVICES
10140700103PROF&CONSULTANTSERVICES25,670$$25,972$26,883$27,500$27,500$28,300
TOTALPERSONALSERVICES25,670$$25,972$26,883$27,500$27,500$28,3002.91%increase
TOTALASSESSING25,670$$25,972$26,883$27,500$27,500$28,3002.91%increase
PAGE23
2022 BUDGET
PLANNINGANDZONING
ADOPTEDAMENDEDADOPTED
12/31/201912/31/202012/31/2021202120212022%2022COMPARED
ACCOUNTACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGET
TO2021
PERSONALSERVICES
10140500103PROF&CONSULTANTSERVICES23,725$$26,013$26,063$27,500$27,500$27,500
TOTALPERSONALSERVICES23,725$$26,013$26,063$27,500$27,500$27,5000.00%decrease
CONTRACTUALSERVICES
10140500203TRAVEL,CONFRENCE,SCHOOL275$$$$100$100$100
10140500209MEETINGPERDIEMS475950925
1,0001,0001,000
TOTALCONTRACTUALSERVICES750$$950$925$1,100$1,100$1,1000.00%decrease
MATERIALS&SUPPLIES
10140500311OTHERMATERIALS&SUPPLIES$$57$$$
TOTALMATEIRAL&SUPPLIES$$57$$$$0.00%decrease
TOTALPLANNINGANDZONING24,475$$27,020$26,988$28,600$28,600$28,6000.00%decrease
PAGE24
2022 BUDGET
ENGINEERING
ADOPTEDAMENDEDADOPTED
12/31/201912/31/202012/31/2021202120212022%2022COMPARED
ACCOUNTACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGET
TO2021
PERSONALSERVICES
10141000103PROF&CONSULTANTSERVICES22,98846,318$16,290$30,000$30,000$30,000
TOTALPERSONALSERVICES22,988$$46,318$16,290$30,000$30,000$30,0000.00%decrease
TOTALENGINEERING22,988$$46,318$16,290$30,000$30,000$30,0000.00%decrease
PAGE25
2022 BUDGET
BUILDINGINSPECTION
ADOPTEDAMENDEDADOPTED
12/31/201912/31/202012/31/2021202120212022%2022COMPARED
ACCOUNTACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGET
TO2021
PERSONALSERVICES
10141530101SALARIESOFREGULAREMPL88,905$$91,712$96,558$96,150$98,400$99,000
10141530104FIREINSPECTIONSERVICES
TOTALPERSONALSERVICES88,905$$91,712$96,558$96,150$98,400$99,0000.61%increase
CONTRACTUALSERVICES
10141530201POSTAGE118$$93$122$200$200$200
101
41530202TELEPHONE728711665750750750
10141530203TRAVEL,CONFERENCE,SCHOOLS13731050700700700
10141530208MAINTENANCEOFEQUIPMENT400400400
10141530212OTHERCONTRACTUALSERVICES81,472500500500
TOTALCONTRACTUALSERVICES991$$1,114$2,308$2,550$2,550$2,5500.00%decrease
MATERIALS&SUPPLIES
10141530303OFFICESUPPLIES231$$$$300$300$300
10141530307MOTORFUELS&LUBRICANTS9568105200200200
10141530310BOOKS&PERIODICALS772120500500500
10141530311OTHERMATERIAL&SUPPLIES13411799150150150
10141530312UNIFORMS2365075300300300
TOTALMATEIRAL&SUPPLIES697$$1,007$398$1,450$1,450$1,4500.00%decrease
FIXEDCHARGES
10141530408SUBSCRIPTIONS&MEMBERSHIPS135$$135$145$275$275$300
10141530409PERACONTRIBUTION6,6686,8797,0857,2007,2007,500
10141530410FICACONTRIBUTION6,1436,3206,5537,4007,4007,600
10141530417LICENSEORREGISTRATION
FEE8495100100125
TOTALFIXEDCHARGES12,946$$13,418$13,878$14,975$14,975$15,5253.67%increase
TOTALBUILDINGINSPECTION103,539$$107,251$113,143$115,125$117,375$118,5250.98%increase
PAGE26
2022 BUDGET
POLICE
ADOPTEDAMENDEDADOPTED
12/31/201912/31/202012/31/2021202120212022%2022COMPARED
ACCOUNTACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGETTO2021
PERSONALSERVICES
10141510101SALARIESOFREGULAREMPLOY1,066,203$$1,148,642$1,094,641$1,156,600$1,151,200$1,243,460
10141510102SALAROFTEMPORARYEMPLOYEE
10141510103PROF&CONSULTANTSERVICES58,11358,85262,26062,00062,00068,000
TOTALPERSONALSERVICES1,124,316$$1,207,494$1,156,901$1,218,600$1,213,200$1,311,4608.10%increase
CONTRACTUAL
SERVICES
10141510201POSTAGE341$$475$577$500$500$500
10141510202TELEPHONE6,3737,0977,1677,5007,5008,500
10141510203TRAVEL,CONFERENCE,SCHOOLS4,5644,07711,69410,00013,04330,000
10141510208MAINT&REPAIROFEQUIP10,2367,53111,75915,00015,00015,000
10141510212OTHERCONTRACTUALSERVICES30,71928,43733,60240,00040,000
42,000
TOTALCONTRACTUALSERVICES52,232$$47,618$64,798$73,000$76,043$96,00026.24%increase
MATERIALS&SUPPLIES
10141510303OFFICESUPPLIES664$$759$1,001$1,500$1,500$3,000
10141510307MOTORFUELS&LUBRICANTS15,88515,02612,90925,00025,00028,000
10141510310BOOKS&PERIODICALS255159
10141510311OTHERMATERIALS&SUPPLIES10,37514,37310,86112,00012,00012,000
10141510312UNIFORMS13,44113,33320,24011,500$20,50018,000
10141510313TRAININGSUPPLIES6,000
TOTALMATEIRAL&SUPPLIES40,620$$43,649$45,012$50,000$59,000$67,00013.56%increase
FIXEDCHARGES
10141510408SUBSCRIPTIONS&MEMBERSHIPS1,178$$1,173$790$1,000$1,000$1,500
101
41510409PERACONTRIBUTION173,855177,155186,182196,900196,900212,101
10141510410FICACONTRIBUTION18,15319,40518,64221,60021,60022,772
10141510417LICENSEORREGISTRATIONFEE597158420500500500
TOTALFIXEDCHARGES193,782$$197,891$206,033$220,000$220,000$236,8737.67%increase
TOTALPOLICE1,410,950$$1,496,652$1,472,743$1,561,600$1,568,243$1,711,3339.12%increase
PAGE27
2022 BUDGET
FIRE
ADOPTEDAMENDEDADOPTED
12/31/201912/31/202012/31/2021202120212022%2022COMPARED
ACCOUNTACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGET
TO2021
CONTRACTUALSERVICES
10141520212OTHERCONTRACTUALSERVICES287,359$$268,947$272,619$281,000$281,000$290,000
10141520214INSPECTIONSERVICES3,3012,3312,4661,5001,5001,500
TOTALCONTRACTUALSERVICES290,660$$271,278$275,085$282,500$282,500$291,5003.19%increase
MATERIALS&SUPPLIES
10141520311OTHERMATERIAL&SUPPLIES$$$$2,000
$2,0002,000
TOTALMATEIRAL&SUPPLIES$$$$2,000$2,000$2,0000.00%decrease
TOTALFIRE290,660$$271,278$275,085$284,500$284,500$293,5003.16%increase
PAGE28
2022 BUDGET
EMERGENCYMANAGEMENT
ADOPTEDAMENDEDADOPTED
12/31/201912/31/202012/31/2021202120212022%2022COMPARED
ACCOUNTACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGET2021
TO
CONTRACTUALSERVICES
10141540206UTILITIES78$$148$94$120$120$120
10141540212OTHERCONTRACTUALSERVICES9823003081,0001,0001,000
TOTALCONTRACTUALSERVICES1,060$$448$402$1,120$1,120$1,1200.00%decrease
TOTALCIVILDEFENSE1,060$$448$402$1,120$1,120$1,1200.00%decrease
PAGE29
2022 BUDGET
L
ANIMALCONTRO
ADOPTEDAMENDEDADOPTED
12/31/201912/31/202012/31/2021202120212022%2022COMPARED
ACCOUNTACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGETTO2021
CONTRACTUALSERVICES
10141550212OTHERCONTRACTUALSERVICES422$$240$$500$500$500
TOTALCONTRACTUALSERVICES422$$240$$500$500$5000.00%decrease
MATERIALS&SUPPLIES
10141550311OTHERMATERIALS&SUPPLIES76$$76$68$200$200200
TOTALMATEIRAL&SUPPLIES76$$76$68
$200$200$2000.00%decrease
TOTALANIMALCONTROL$498$316$68$700$700$7000.00%decrease
PAGE30
2022 BUDGET
PUBLICWORKSSTREETMAINTENANCE
ADOPTEDAMENDEDADOPTED
12/31/201912/31/202012/31/2021202120212022%2022COMPARED
ACCOUNTACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGETTO2021
PERSONALSERVICES
10142010101SALARIESOFREGEMPLOYEES25,751$$26,925$29,602$30,470$31,270$31,400
10142010102SALAROFTEMPORARYEMPLOYEE
10142010103PROF&CONSULTANTSERVICES900900900
10142010107UNEMPLOYMENT
TOTALPERSONALSERVICES25,751$$26,925$29,602$31,370$32,170$32,3000.40%increase
CONTRACTUALSERVICES
10142010201POSTAGE31$$310$191$300$300$310
10142010202TELEPHONE364289318370370380
10142010203TRAVEL,CONFERENCE,SCHOOLS842852278810810810
10142010206UTILITIES4,7472,9853,4873,0003,0003,800
10142010207MAINT&REPOFBLDG&
STRUC833741905
10142010208MAINT&REPAIROFEQUIPMENT1,192(69)1,6033,5003,5003,500
10142010212OTHERCONTRACTUALSERVICES14,95823,74017,62622,00022,00022,000
TOTALCONTRACTUALSERVICES22,967$$28,847$24,406$29,980$29,980$30,8002.74%increase
MATERIALS&SUPPLIES
10142010301CHEMICALSUPPLIES$$$$700$700$700
10142010302CLEANINGSUPPLIES505050
10142010303OFFICESUPPLIES35019300300300
10142010307MOTORFUELS&LUBRICANTS6665936921,0501,0501,100
10142010308SMALLTOOLS562282721,0001,0001,000
10142010311OTHERMATERIAL&SUPPLIES3,4554,6202,5485,2005,2005,200
10142010312UNIFORMS96220356400400400
10142010313STREETSIGNS5,5296,5525,3706,5006,5006,500
TOTALMATEIRAL&SUPPLIES10,343$$12,268$9,057$15,200$15,200$15,2500.33%increase
FIXEDCHARGES
10142010403RENTOFEQUIPMENT148$$660$124$500$500$500
10142010409PERACONTRIBUTION1,9322,0192,1642,3002,3002,400
10142010410FICACONTRIBUTION1,9332,0072,2072,3502,3502,400
10142010417LICENSEORREGISTRATIONFEE12252525
TOTALFIXEDCHARGES4,013$$4,699$4,495$5,175$5,175$5,3252.90%increase
PAGE31
2022 BUDGET
PUBLICWORKSSNOWREMOVAL
ADOPTEDAMENDEDADOPTED
12/31/201912/31/202012/31/2021202120212022%2022COMPARED
ACCOUNTACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGET
TO2021
CONTRACTUALSERVICES
10142020208MAINT&REPAIROFEQUIPMENT$$$$2,000$2,000$2,000
10142020212OTHERCONTRACTUALSERVICES216,470143,904181,645200,000200,000200,000
TOTALCONTRACTUALSERVICES216,470$$143,904$181,645$202,000$202,000$202,0000.00%decrease
MATERIALS&SUPPLIES
10142020311OTHERMATERIAL&SUPPLIES1,426$$1,697
$3,192$1,000$1,0001,700
TOTALMATEIRAL&SUPPLIES1,426$$1,697$3,192$1,000$1,000$1,70070.00%increase
TOTALPUBLICWORKSSNOWREMOVAL217,896$$145,600$184,836$203,000$203,000$203,7000.34%increase
PAGE32
2022 BUDGET
PUBLICWORKSSTREETLIGHTING
ADOPTEDAMENDEDADOPTED
12/31/201912/31/202012/31/2021202120212022%2022COMPARED
ACCOUNTACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGET
TO2021
CONTRACTUALSERVICES
10142030206UTILITIES61,850$$61,566$65,760$68,000$68,000$70,000
10142030207MAINT&REPOFBLDG&STRUC
10142030208MAINT&REPAIROFEQUIPMENT824
10142030212OTHERCONTRACTUALSERVICES1,0001,0001,000
TOTALCONTRACTUALSERVICES61,850$$62,390$65,760$69,000$69,000$71,0002.90%increase
TOTALPUBLICWORKSSTREETLIGHTING61,850$$62,390$65,760$69,000$69,000$71,0002.90%increase
TOTALPUBLICWORKS279,745$$207,990$250,596$272,000$272,000$274,7000.99%increase
PAGE33
2022 BUDGET
ARBORIST/TREEREMOVAL&PLANTING
ADOPTEDAMENDEDPROPOSED
12/31/201912/31/202012/31/2021202120212022%2022COMPARED
ACCOUN
TACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGETTO2021
ARBORIST
PERSONALSERVICES
10142040103PROF&CONSULTANTSERVICES$$$$$$
TOTALPERSONALSERVICES$$$$$$0.00%decrease
CONTRACTUALSERVICES
10142040201POSTAGE67$$11$127$50$50$100
10142040203TRAVELCONFERENCESCHOOLS294225335415415420
TOTALCONTRACTUAL
SERVICES362$$236$462$465$465$52011.83%increase
FIXEDCHARGES
10142040408DUES&MEMBERSHIPS483$$338$458$460$460$460
TOTALFIXEDCHARGES483$$338$458$460$460$4600.00%decrease
MATERIALS&SUPPLIES
10142040311OTHERMATERIALS&SUPPLIES148$$144$1,198$150$900
150
TOTALMATEIRAL&SUPPLIES148$$144$1,198$150$900$15083.33%decrease
TOTALARBORIST994$$718$2,118$1,075$1,825$1,13038.08%decrease
TREEREMOVAL&PLANTING
CONTRACTUALSERVICES
10142520212OTHERCONTRACTUALSERVICES35,000$$36,945$44,980$39,000$51,600$41,000
TOTALCONTRACTUALSERVICES35,000$$36,945$44,980$39,000
$51,600$41,00020.54%decrease
TOTALTREEREMOVAL&PLANTING35,000$$36,945$44,980$39,000$51,600$41,00020.54%decrease
TOTALARBORIST/TREEREMOVAL&PLANTING35,994$$37,663$47,098$40,075$53,425$42,13021.14%decrease
PAGE34
2022 BUDGET
SANITATION&SOLIDWASTE
ADOPTEDAMENDEDPROPOSED
12/31/201912/31/202012/31/2021202120212022%2022COMPARED
ACCOUNTACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGET
TO2021
CONTRACTUALSERVICES
10142510201POSTAGE692$$704$724$1,000$1,000$1,000
10142510205PRINTING&PUBLISHING8428429061,0001,0001,000
10142510210CLEANING&WASTEREMOVAL221,526$234,570240,227232,000232,000249,000
10142510212OTHERCONTRACTUALSERVICES
TOTALCONTRACTUALSERVICES223,061$$236,117$241,857
$234,000$234,000$251,0007.26%increase
MATERIALS&SUPPLIES
10142510311OTHERMATERIAL&SUPPLIES$$163$$$$
TOTALMATERIAL&SUPPLIES$$163$$$$0.00%decrease
OTHER
10142510704RECYCLINGAWARD292$$322$218$600$600$600
TOTALOTHER292$$322$218$600
$600$6000.00%decrease
TOTALSANITATION&SOLIDWASTE223,353$$236,602$242,075$234,600$234,600$251,6007.25%increase
PAGE35
2022 BUDGET
PARKS
ADOPTEDAMENDEDPROPOSED
12/31/201912/31/202012/31/2021202120212022%2022COMPARED
ACCOUNTACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGET
TO2021
PERSONALSERVICES
10144010101SALARIESOFREGULAREMPLOYE30,976$$31,732$32,827$33,200$33,900$35,100
10144010102SALARYOFPARTTIMEEMPLOYEE25,5649,57017,47430,40030,40030,400
10144010103PROF&CONSULTANTSERVICES100100
10144010107UNEMPLOYMENT2502621,5001,5001,500
10144010108SUMMERPARKSCOORWAGES9,0528,5878,4688,0008,0008,500
TOTALPERSONALSERVICES65,942$$50,252$58,769$73,100$73,800$75,5002.30%increase
CONTRACTUALSERVICES
10144010201POSTAGE6$$3$65$150$150$150
10144010202TELEPHONE1,5541,2137202,1002,1002,100
10144010203TRAVEL,CONFERENCE,SCHOOLS2,1398521,3972,7002,7002,700
10144010
206UTILITIES5,2884,8275,1966,2006,2006,400
10144010207MAINT&REPOFBLDG&STRUC4174,3161,6145,0005,0005,000
10144010208MAINT&REPAIROFEQUIP1,1162,2521,0165,0005,0005,000
10144010209MEETINGPERDIEMS1,0006509001,5001,5001,500
10144010212OTHERCONTRACTUALSERVICES38,95145,96149,65650,00050,00051,500
TOTALCONTRACTUALSERVICES50,472$$60,072$60,564$72,650$72,650$74,3502.34%increase
MATERIALS&SUPPLIES
10144010301CHEMICALSUPPLIES982$$1,867$479$2,000$2,000$2,100
10144010302CLEANINGSUPPLIES57269300300300
10144010303OFFICESUPPLIES31576300300300
10144010307MOTORFUELS&
LUBRICANTS5835346681,0001,0001,300
10144010308SMALLTOOLS5555568811,5001,5001,500
10144010311OTHERMATERIAL&SUPPLIES15,10814,02715,92417,00017,00017,000
10144010312UNIFORMS396227498620620650
10144010314RECSUPPLIESSUMMERPROG8,0138,2488,4969,0009,0009,000
TOTALMATEIRAL&SUPPLIES26,240$$25,532$27,022$31,720$31,720$32,1501.36%increase
FIXEDCHARGES
10144010403RENTOFEQUIPMENT523$$306$982$1,000$1,000$1,000
10144010409PERACONTRIBUTION2,2952,4162,4132,5002,5002,700
10144010410FICACONTRIBUTION4,9643,8674,4085,5005,5005,700
10144010417LICENSEORREGISTRATIONFEE11
TOTALFIXEDCHARGES7,782$$6,600$7,804$9,000$9,000$9,4004.44%increase
TOTALPARKS150,436$$142,456$154,158$186,470$187,170$191,4002.26%increase
PAGE36
2022 BUDGET
CONTINGENCIES
ADOPTEDAMENDEDPROPOSED
12/31/201912/31/202012/31/2021202120212022%2022COMPARED
ACCOUNTACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGET
TO2021
OTHER
10146000703CONTINGENCIES29,828$$40,926$31,641$40,000$40,000$60,000
TOTALOTHER29,828$$40,926$31,641$40,000$40,000$60,00050.00%increase
TOTALCONTINGENCIES29,828$$40,926$31,641$40,000$40,000$60,00050.00%increase
PAGE37
2022 BUDGET
TRANSFERSTOOTHERFUNDS
ADOPTEDAMENDEDPROPOSED
12/31/201912/31/202012/31/2021202120212022%2022COMPARED
ACCOUNTACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGET
TO2021
OTHER
10144444920TRANSOUTTOOTHERFUNDS
10144444920TRANSOUTTONORELL/HWY36INTCHG796,000
10144444920TRANSOUTTOSTREETRECONSTRUCTION397,900409,910422,200422,200422,200451,800
10144444920TRANSOUTTOSTORMSEWERRENEWAL/REPLAC93,00095,80098,70098,70098,700105,600
10144444920TRANSOUTTOGOIMPRV
BONDS2009
10144444920TRANSOUTTOGOIMPRVBONDS2012430,000440,000460,000460,000460,000475,000
10144444920TRANSOUTTOKINGPLANTDECOMMISION100,000
10144444920TRANSOUTTOGOIMPRBONDS2014149,000139,000119,000119,000119,000104,000
10144444920TRANSOUTTOCOVIDRELIEFFUNDS80,909
10144444920TRANSOUTTOBUDGETEDPROJECTS609,812504,293720,765646,550720,765741,650
10144444920TOTALOTHER1,679,712$$2,565,912$1,820,665$1,746,450$1,820,665$1,878,0503.15%increase
BUDGETEDPROJECTSFUNDTRANSFERS
MUNICIPALBLDGMAINTENANCE15,00015,00015,00015,00015,00015,000
GENERATORREPLACEMENT3,5003,5003,5003,5003,5003,500
COMPUTERS19,00018,60020,75020,75020,750
21,000
COPYMACHINE
COUNCILTRAVEL
POLICEVEHICLES62,50062,50062,50062,50062,50080,000
POLICERADIOEQUIPMENT5,0005,0005,0005,0005,00012,150
POLICECOMPUTERS6,0006,0005,0005,0005,00011,850
POLICEEQUIPMENT/FURNISHINGS71571511,050
CIVILDEFENSESIRENS3,0003,0003,0003,0003,0003,000
FIRESTATION
CONTRIBUTION93,00093,00093,00093,00093,00093,000
PARKSTRAILSANDIMPROVMENTS50,00050,00050,00050,00050,000
TRAILMAINTENANCE20,00020,00020,00020,00020,00020,000
RENEWAL&REPLACEMENTPARKSBLDG50,00050,00050,00050,000
TENNISCOURTRESURFACING
COMPREHENSIVEPLAN13,312
SEALCOATING,CRACKSEAL100,000100,000100,000100,000100,000100,000
MILLANDOVERLAY200,000100,000200,000200,000200,000200,000
EMERALDASHBORE50,000
PUBLICWORKSTOOLFUND3,0003,0003,0003,0003,0003,000
TRAILEQUIPMENT8,0006,0008,2008,2008,20011,200
PWVEHICLES8,5008,3257,6007,6007,6006,900
SMALLCITIESGRANTSPECIALPROJECT73,50073,500
CARESACTEQUIPMENTPURCHASE60,368
$609,812$504,293$720,765$646,550$720,765$741,650
TOTALTRANSFERSTOOTHERFUNDS1,679,712$$2,565,912$1,820,665$1,746,450$1,820,665$1,878,0503.15%increase
PAGE38
2022 BUDGET
GENERALFUNDBALANCEREQUIREMENTS
THISCALCULATIONASSUMESTHAT2021BUDGETEDEXPENDITURESANDREVENUESAREATTAINED
12/31/201912/31/20202021
ACTUALACTUALESTIMATED
NONSPENDABLE
PREPAIDITEMS80,898$$77,453$80,000
RESTRICTED$$$
ASSIGNED
EMPLOYEEBENEFITS207,000$$183,000$196,000
ENSUINGYEARSBUDGET100,000$$
UNASSIGNED
CASHFLOWRESERVE2,379,000$$2,585,0002,740,000
GENERALCONTINGENCYRESERVE871,000916,000973,000
SNOWPLOWINGRESERVE141,000152,000170,000
TAXPETITIONADJUSTMENTS100,000100,000100,000
REVOLVINGCAPITALFUNDS292,000
KINGPLANT100,000
TIFADVANCEPOSSIBLENONPAYBACK410,000410,000410,000
REMAINININGBALANCE831,736674,165828,618
UNASSIGNED5,124,7364,837,1655,221,618
TOTALFUNDBALANCE5,512,634$$5,097,618$5,497,618
PAGE39
2022 BUDGET
WATERUTILITYFUND
ThisfundprovidesforwaterservicestotheCity,maintenanceofthewellsandpumphouses,
aswellasadministrativecoststhatareassociatedwiththeseservices
TOTALWATERUTILITYFUNDREVENUES848,900$
TOTALWATERUTILITYFUNDEXPENDITURES(1,150,979)$
ADDDEPRECIATIONTRANSFER253,000$
WATERUTILITYFUNDSURPLUS(DEFICIT)(49,079)$
PAGE40
2022 BUDGET
WATERUTILITYFUNDREVENUES
ADOPTEDAMENDEDPROPOSED
12/31/201912/31/202012/31/2021202120212022%2022COMPARED
ACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGETTO2021
SPECIALASSESSMENTS
70532020000SPECIALASSESSMENTSCURRENT$$$12,529$$$
70532030000SPECIALASSESSMENTSDELINQ
70532040000SPECIALASSESSMENTSP&I119279798
TOTALSPECIALASSESSMENTS119$$279$13,327$$$0.00%decrease
NONBUSLICENSE&PERMITS
70534050000UTILITYINSPECTIONFEE1,155$$1,715$1,365$$$
70534060000WATERMETERSFEE6,1586,8202,305
70534070000CURBSTOPCOVER600
TOTALNONBUSLICENSE&PERMITS7,913$$8,535$3,670$$$0.00%decrease
INTERGOVERNMENTALREVENUE
70536140000STATEGRANT8,700$$$$$$
TOTALINTERGOVERNMENTALREVENUE8,700$$$$$$0.00%decrease
CHARGESFORSERVICE
70537050000OTHERSERVICES210$$575$195$$$
TOTALCHARGESFORSERVICE210$$575$195$$$0.00%decrease
TOTALCUSTOMERCOLLECTIONS
70538230000CUSTOMERCOLLECTIONS802,956$$820,674$897,730$843,900$843,900$843,900
70538240000WATERMETERS
70538250000OTHERSERVICES6080260
70538270000CUSTOMERCOLLECTIONPENALTY7,1283,46310,9285,0005,0005,000
TOTALCUSTOMERCOLLECTIONS810,144$$824,217$908,918$848,900$848,900$848,9000.00%decrease
MISCELLANEOUSREVENUE
70538010000INTERESTONINVESTMENTS23,858$$17,223$7,942$$$
70538015000INTERESTMARKETVALUEADJ8,1062,986(10,464)
70538040000INSREFUNDS&REIMBURSEMENTS206
70538050000OTHERREFUNDS&REIMBURSEMENTS
70538220000NONBUSINESSLICENSE&PERM
TOTALMISCELLANEOUSREVENUE32,171$$20,209$(2,523)$$$0.00%decrease
OTHERREVENUE
70539020000TRANSFERIN(FROMOTHERFD)7,050$$16,712$4,999$4,999$100.00%decrease
TOTALWATERUTILITYFUNDREVENUES$866,306$870,526$928,586$848,900$853,899$848,9000.59%decrease
PAGE41
2022 BUDGET
WATERUTILITYEXPENDITURES
ADOPTEDAMENDEDPROPOSED
12/31/201912/31/202012/31/2021 202120212022%2022COMPARED
ACCOUNTACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGETTO2021
70548100100 PERSONALSERVICES
70548100101SALARIESOFREGULAREMPLOYE187,626$$196,082$201,597$206,750$211,749$213,700
70548100102SALAROFTEMPORARYEMPLOYEE
70548100103PROF&CONSULTANTSERVICES14,9374,4004,38015,000$15,00015,000
70548100107UNEMPLOYMENT
TOTALPERSONALSERVICES202,563$$200,482$205,977$221,750$226,749$228,7000.86%increase
70548100200 CONTRACTUALSERVICES
70548100201POSTAGE719$$612$337$1,400$1,400$1,400
70548100202TELEPHONE3,4402,9222,9113,5003,5003,500
70548100203TRAVELCONFERENCE&SCHOOL2,4012,2422,1135,2005,2005,200
70548100205PRINTING&PUBLISHING107294355700700700
70548100206UTILITIES25,05524,69448,20143,00043,00043,000
70548100207MAIN&REPROFBLDG&STRUC368401114,0004,0004,000
70548100208MAINT&REPAIROFEQUIPMENT7,0445,8458,8485,0005,0005,000
70548100212OTHERCONTRACTUALSERVICES14,50418,90662,14447,50047,50053,500
TOTALCONTRACTUALSERVICES53,638$$55,917$124,919$110,300$110,300$116,3005.44%increase
70548100300 MATERIALSANDSUPPLIES
70548100301CHEMICALSUPPLIES5,861$$5,157$6,460$10,500$10,500$7,000
70548100302CLEANINGSUPPLIES
70548100303OFFICESUPPLIES22131171,0001,0001,000
70548100307MOTORFUEL&LUBRICANTS4,1633,7094,3238,0008,0006,000
70548100308SMALLTOOLS2,3261,9317962,0002,0002,000
70548100311OTHERMATERIALS&SUPPLIES9,44121,99327,06712,00012,00015,000
70548100312UNIFORMS6021,2171,1191,5001,5001,500
TOTALMATERIAL&SUPPLIES22,614$$34,010$39,882$35,000$35,000$32,5007.14%decrease
70548100400 FIXEDCHARGES
70548100403RENTALOFEQUIPMENT99$$$$$$
70548100404INSOFBUILDING&CONTENTS4,0604,4574,8085,2005,2005,400
70548100405INSURANCEONEQUIPMENT1,0401,0471,0551,2001,2001,200
70548100406INSURANCEWORKERSCOMP5,2824,5964,8755,6005,6006,100
70548100408SUBSCRIPTIONS&MEMBERSHIPS458514521700700700
70548100409PERACONTRIBUTION13,93414,37614,87115,50015,50016,100
70548100410FICACONTRIBUTION13,92014,23115,03915,82015,82016,350
70548100414OTHERFIXEDCHARGES
70548100415EMPLOYEEHEALTHLIFE&DENT16,98218,09315,01019,20019,20023,900
PAGE42
2022 BUDGET
WATERUTILITYEXPENDITURES(CONTINUED)
ADOPTEDAMENDEDPROPOSED
12/31/201912/31/202012/31/2021202120212022%2022COMPARED
ACCOUNTACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGETTO2021
70548100400 FIXEDCHARGESCONTINUED
70548100416EMPLOYEEDISABILITYINS9249489741,0001,0001,200
70548100417LICENSE®ISTRATIONFEES1,9792,0291,9132,8002,8002,800
70548100418INSURANCEGENERALLIABILITY3,1472,7322,3422,5002,5002,650
70548100419INSURANCEUMBRELLA3,0432,7172,3012,5002,5003,900
TOTALFIXEDCHARGES64,866$$65,739$63,708$72,020$72,020$80,30011.50%increase
70548100500 CAPITALOUTLAY
70548100500CAPITALOUTLAY$$$$$$
70548100504OTHERIMPROVEMENTS
TOTALCAPITALOUTLAY$$$$$$0.00%decrease
OTHEREXPENSES
70548100701REFUNDS&REIMBURSEMENTS$$$$$$
70548100705GREENHOUSEGASREDUCTION
70548100920TRANSTOBUDGPROJFUNDCHIPMAP
70548100920TRANSTOBUDGPROJFUNDWTRALTITVALVE
70548100920TRANSTODEBTSERVICEGO2014104,000105,000106,000106,000106,000107,000
70548100920TRANSTOBUDGPROJFUNDVEHICLEPURCHASE27,25027,75025,30025,30025,30022,800
70548100920TRANSTOBUDGPROJFUNDCOMPUTER2,2502,2502,6002,6002,6002,850
70548100920TRANSTOBUDGPROJFUNDTELEPHONE2,6252,625
70548100920TRANSTOBUDGPROJFUNDGIS4,5004,5004,5004,5004,5002,850
70548100920TRANSTOBUDGPROJFUNDCOMPREHENPLAN
70548100920TRANSTOBUDGPROJFUNDMETERCHANGEOUT52,60052,60052,60052,60052,60052,600
70548100920TRANSTORENEWAL&REPLACEMENT172,241166,927172,000172,000172,000172,000
70548100920TRANSTORENEWAL&REPLACEMENT(ADMFEE)28,10028,10030,70030,70030,70031,600
70548100920TRANSTOWATERREHABWELL7,0867,0868,00012,00012,0008,000
70548100920TRANSTOWATERREHABTOWER40,47940,47940,47940,47940,47940,479
70548100970DEPRECIATIONEXPPURCHASED248,272242,579253,000253,000253,000253,000
70548100995LOSSONDISPOFFIXEDASSET
TOTALOTHEREXPENSES686,778$$677,271$697,804$699,179$701,804$693,1791.23%decrease
TOTALWATERUTILITYFUNDEXPENDITURES1,030,460$$1,033,419$1,132,290$1,138,249$1,145,873$1,150,9790.45%increase
PAGE43
2022 BUDGET
SEWER
UTILITYFUND
ThisfundprovidesforsanitarysewerservicestotheCity,maintenanceoftheliftstationsandsewerlines,
aswellasadministrativecoststhatareassociatedwiththeseservices
TOTALSEWERUTILITYFUNDREVENUES1,001,730$
TOTALSEWERUTILITYFUNDEXPENDITURES(1,162,010)$
ADDDEPRECIATIONTRANSFERS140,000$
SEWERUTILITYFUNDSURPLUS(DEFICIT)(20,280)$
PAGE44
2022 BUDGET
SEWERUTILITYFUNDREVENUES
ADOPTEDAMENDEDPROPOSED
12/31/201912/31/202012/31/2021 202120212022%2022COMPARED
ACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGETTO2021
SPECIALASSESSMENTS
70632020000SPECIALASSESSMENTSCURRENT$$$18,864$$$
70632030000SPECIALASSESSDELINQUENT
70632040000SPECIALASSESSMENTSP&I
TOTALSPECIALASSESSMENTS$$$18,864$$$0.00%decrease
NONBUSLICENSE&PERMITS
70634050000UTILITYINSPECTIONFEES210$$315$350$$$
TOTALNONBUSLICENSE&PERMITS2103153500.00%decrease
CHARGESFORSERVICE
70637050000OTHERSERVICES490$$$$$$
TOTALCHARGESFORSERVICE490$$$$$0.00%decrease
TOTALCUSTOMERCOLLECTIONS
70638230000CUSTOMERCOLLECTIONS974,950$$949,846$951,598$973,750$973,750$991,730
70638270000CUSTOMERCOLLECTIONPENALTY11,6844,89014,53010,00010,00010,000
TOTALCUSTOMERCOLLECTIONS986,633$$954,735$966,128$983,750$983,750$1,001,7301.83%increase
MISCELLANEOUSREVENUE
70638010000INTERESTONINVESTMENTS26,446$$19,314$8,728$$$
70638015000INTERESTMARKETVALUEADJ8,6203,337(10,977)
70638040000INSREFUNDS&REIMBURSEMENTS273$
70638050000OTHERREFUNDS&REIMBURSEMENTS1,324919
TOTALMISCELLANEOUSREVENUE36,663$$23,570$(2,248)$$$0.00%decrease
OTHERREVENUE
70639020000TRANSFERIN(FROMOTHERFD)$$$3,000$3,000$100.00%decrease
TOTALSEWERUTILITYFUNDREVENUES$1,023,996$978,621$986,094$983,750$986,750$1,001,7301.52%increase
PAGE45
2022 BUDGET
SEWERUTILITYFUNDEXPENDITURES
ADOPTEDAMENDEDPROPOSED
12/31/201912/31/202012/31/2021202120212022%2022COMPARED
ACCOUNTACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGETTO2021
70648200100 PERSONALSERVICES
70648200101SALARIESOFREGULAREMPLOYE122,714$$127,610$129,490$130,600$133,600$126,300
70648200102SALAROFTEMPORARYEMPLOYEE
70648200103PROF&CONSULTANTSERVICES4,8184,4004,3805,4005,4005,400
70648200107UNEMPLOYMENT
TOTALPERSONALSERVICES127,532$$132,010$133,870$136,000$139,000$131,7005.25%decrease
70648200200 CONTRACTUALSERVICES
70648200201POSTAGE657$$485$457$1,000$1,000$1,000
70648200202TELEPHONE2,3242,0432,0712,3002,3002,300
70648200203TRAVELCONFERENCE&SCHOOL8952321,1732,8002,8002,800
70648200205PRINTING&PUBLISHING107294755400400400
70648200206UTILITIES5,3113,9776,2506,0006,0006,000
70648200207MAIN&REPROFBLDG&STRUC9801,8834,0004,0004,000
70648200208MAINT&REPAIROFEQUIPMENT17,3643,4925,15015,00015,00015,000
70648200212OTHERCONTRACTUALSERVICES48,89835,32142,82071,00071,00071,000
70648200213METROSEWERSERVICECHARGE445,828460,043514,385473,500473,500491,690
TOTALCONTRACTUALSERVICES522,363$$507,769$573,060$576,000$576,000$594,1903.16%increase
70648200300 MATERIALSANDSUPPLIES
70648200301CHEMICALSUPPLIES856$$3,042$2,165$1,600$1,600$1,700
70648200302CLEANINGSUPPLIES
70648200303OFFICESUPPLIES1332701,0501,0501,050
70648200307MOTORFUELS&LUBRICANTS2,4982,2252,5943,6003,6004,000
70648200308SMALLTOOLS1,5239823701,2001,2001,200
70648200311OTHERMATERIALS&SUPPLIES2,1842,5542,9087,3007,3007,300
70648200312UNIFORMS361730671700700700
TOTALMATERIAL&SUPPLIES7,555$$9,536$8,778$15,450$15,450$15,9503.24%increase
70648200400 FIXEDCHARGES
70648200403RENTALOFEQUIPMENT$$$$$$
70648200404INSONBUILDING&CONTENTS9651,0901,1011,2001,2001,250
70648200405INSURANCEONEQUIPMENT7938078199009001,000
70648200406INSURANCEWORKERSCOMP8,0217,1297,2648,0008,0008,800
70648200408SUBSCRIPTIONS&MEMBERSHIPS
70648200409PERACONTRIBUTION9,1449,3269,6029,8009,80010,150
70648200410FICACONTRIBUTION9,1269,2109,66410,00010,00010,500
PAGE46
2022 BUDGET
SEWERUTILITYEXPENDITURES(CONTINUED)
ADOPTEDAMENDEDPROPOSED
12/31/201912/31/202012/31/2021202120212022%2022COMPARED
ACCOUNTACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGETTO2021
70648200400 FIXEDCHARGESCONTINUED
70648200415EMPLOYEEHEALTHLIFE&DENT11,42912,35610,45913,20013,20015,800
70648200416EMPLOYEEDISABILITYINS589600620600600620
70648200417LICENSEORREGISTRATIONFEE4546135135100
70648200418INSURANCEGENERALLIABILITY9,3548,5747,6898,4008,4008,700
70648200419INSURANCEUMBRELLA3,0432,7172,3012,5002,5003,900
TOTALFIXEDCHARGES52,508$$51,855$49,518$54,735$54,735$60,82011.12%increase
70648200900 OTHEREXPENDITURES
70648200701REFUNDS&REIMBURSEMENTS$$$$$$
70648200705GREENHOUSEGASREDUCTION
70648200920TRANSFERTOBUDGPROJFUNDMETERCHANGE26,50026,50026,50026,50026,50026,500
70648200915TRFOUTTOGFADMINFEE
70648200920TRANSTOBUDGPROJFUNDCHIPMAP/SCADASOFT/2,5002,5002,5002,5002,5002,575
70648200920TRANSTOBUDGPROJFUNDVEHICLEPURCHASE16,65016,65015,20015,20015,20014,000
70648200920TRANSTOBUDGPROJFUNDCOMPUTER1,9751,9752,3252,3252,3252,575
70648200920TRANSTOBUDGPROJFUNDTELEPHONE1,5751,575
70648200920TRANSTOBUDGPROJFUNDCOMPREHENSIVEPLAN151
70648200920TRANSTORENEWAL&REPLACEMENT113,032106,863107,000115,000115,000115,000
70648200920TRANSTORENEWAL&REPLACEMENT(ADMFEE)52,14052,14054,75054,75054,75056,700
70648200920TRANSTOSEWERREHABFUND17,91319,11919,0002,0002,0002,000
70648200970DEPRECIATIONEXPPURCHASED139,340134,011140,000140,000140,000140,000
70648200995LOSSOFDISPOFFIXEDASSET$
TOTALOTHEREXPENDITURES370,201$$359,758$368,850$358,275$359,850$359,3500.14%decrease
TOTALSEWERUTILITYFUNDEXPENDITURES1,080,159$$1,060,928$1,134,076$1,140,460$1,145,035$1,162,0101.48%increase
PAGE47
2022 BUDGET
STORMSEWERUTILITYFUND
ThisfundprovidesforstormsewerservicestotheCity,maintenanceofthestormsewerandponds,
aswellasadministrativecoststhatareassociatedwiththeseservices
TOTALSTORMUTILITYFUNDREVENUES$98,100
TOTALSTORMUTILITYFUNDEXPENDITURES$106,540
STORMUTILITYFUNDSURPLUS(DEFICIT)($8,440)
PAGE48
2022 BUDGET
STORMUTILITYFUNDREVENUES
ADOPTEDAMENDEDPROPOSED
12/31/201912/31/202012/31/2021202120212022%2022COMPARED
ACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGETTO2021
SPECIALASSESSMENTS
70732020000SPECIALASSESSMENTSCURRENT133$$59$1,691$$$
70732030000SPECIALASSESSDELINQUENT
70732040000SPECIALASSESSMENTP&I1226
TOTALSPECIALASSESSMENTS133$$71$1,718$$$0.00%decrease
NONBUSLICENSE&PERMITS
70734050000UTILITYINSPECTIONFEES$$$$$$
TOTALNONBUSLICENSE&PERMITS0.00%decrease
TOTALCUSTOMERCOLLECTIONS
70738230000CUSTOMERCOLLECTIONS83,469$$97,766$98,224$97,600$97,600$97,600
70738270000CUSTOMERCOLLECTIONPENALTY7092911,544500500500
TOTALCUSTOMERCOLLECTIONS84,178$$98,057$99,768$98,100$98,100$98,1000.00%decrease
MISCELLANEOUSREVENUE
70738010000INTERESTONINVESTMENTS3,989$$3,079$1,595$$$
70738015000INTERESTMARKETVALUEADJ1,171573(1,891)
70738050000OTHERREFUNDS&REIMBURSEMENTS
TOTALMISCELLANEOUSREVENUE5,160$$3,652$(297)$$$0.00%decrease
OTHERREVENUE
70739020000TRANSFERIN(FROMOTHERFD)2,583$$1,671$500$500$100.00%decrease
TOTALSEWERUTILITYFUNDREVENUES$92,054$103,451$101,689$98,100$98,600$98,1000.51%decrease
PAGE49
2022 BUDGET
STORMUTILITYFUNDEXPENDITURES
ADOPTEDAMENDEDPROPOSED
12/31/201912/31/202012/31/2021202120212022%2022COMPARED
ACCOUNTACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGETTO2021
70748300100 PERSONALSERVICES
70748300101SALARIESOFREGULAREMPLOYE23,050$$23,290$24,623$25,700$26,200$27,000
70748300102SALAROFTEMPORARYEMPLOYEE
70748300103PROF&CONSULTANTSERVICES16,2212,7855,85720,00020,00020,000
70748300107UNEMPLOYMENT
TOTALPERSONALSERVICES39,271$$26,075$30,479$45,700$46,200$47,0001.73%increase
70748300200 CONTRACTUALSERVICES
70748300201POSTAGE530$$422$$550$550$550
70748300202TELEPHONE227180198250250250
70748300203TRAVELCONFERENCE&SCHOOL14174200200200
70748300205PRINTING&PUBLISHING107294355300300300
70748300208MAINT&REPAIROFEQUIPMENT658582692700700700
70748300212OTHERCONTRACTUALSERVICES15,99218,34117,52530,80030,80030,800
TOTALCONTRACTUALSERVICES17,529$$19,819$18,944$32,800$32,800$32,8000.00%decrease
70748300300 MATERIALSANDSUPPLIES
70748300301CHEMICALSUPPLIES$$$$$$
70748300303OFFICESUPPLIES22012
70748300307MOTORFUEL&LUBRICANTS4163714327007001,000
70748300308SMALLTOOLS26415945200200200
70748300311OTHERMATERIALS&SUPPLIES1,5943417951,0001,0001,000
70748300312UNIFORMS60122112150150150
TOTALMATERIAL&SUPPLIES2,357$$993$1,396$2,050$2,050$2,35014.63%increase
PAGE50
2022 BUDGET
STORMUTILITYFUNDEXPENDITURES(CONTINUED)
ADOPTEDAMENDEDPROPOSED
12/31/201912/31/202012/31/2021202120212022%2022COMPARED
ACCOUNTACTUALACTUAL(EstNotfinal)BUDGETBUDGETBUDGETTO2021
70748300400 FIXEDCHARGES
70748300403RENTALOFEQUIPMENT$$$270$$$
70748300409PERACONTRIBUTION1,7071,7091,8111,9501,9502,050
70748300410FICACONTRIBUTION1,7001,6721,7951,9701,9702,100
70748300415EMPLOYEEHEALTHLIFE&DENT2,5282,9042,6283,2003,2003,500
70748300416EMPLOYEEDISABILITYINS120119125125125140
70748300417LICENSEORREGISTRATIONFEE7007087002,8002,8002,800
TOTALFIXEDCHARGES6,755$$7,111$7,329$10,045$10,045$10,5905.43%increase
70748300900 OTHEREXPENSES
70748200705GREENHOUSEGASREDUCTION$$$$$$
70748300920TRANSTOBLDGPROJFUNDCHIPMAP
70748300915TRFOUTTOGFADMINFEE5,5005,5006,3506,3506,3506,350
70748300920TRANSTOBLDGPROJFUNDVEHPURCHASE2,7752,7752,6002,6002,6002,300
70748300920TRANSTOBLDGPROJFUNDTELEPHONE1,0501,050
70748300920TRANSTOBLDGPROJFUNDCOMPUTER1,9751,9752,3252,3252,3252,575
70748300920TRANSTOBLDGPROJFUNDGPS/ARCGIS1,0001,0001,0001,0001,0002,575
70748300920TRANSTOBUDGPROJFUNDCOMPPLAN
TOTALOTHEREXPENSES11,250$$11,250$13,325$12,275$13,325$13,8003.56%increase
TOTALSTORMUTILITYFUNDEXPENDITURES77,162$$65,249$71,473$102,870$104,420$106,5402.03%increase
PAGE51
2022 BUDGET
DEBT SERVICE FUNDS
SCHEDULE OF INDEBTEDNESS
FINAL
ISSUE PAYMENTINTERESTAUTHORIZED RETIRED
DATEDATERATEAND ISSUEDTO DATEOUTSTANDING
GENERAL OBLIGATION BONDS
G.O. CAPITAL IMPROVEMENT ADVANCE REFUNDING OF 201212/1/201212/15/20282.06%$5,140,000$1,705,000$3,435,000
G.O. CAPITAL IMPROVEMENT PLAN BONDS OF 20146/1/201412/15/20252.41%$3,775,000$2,465,000$1,310,000
TOTALS$8,915,000$4,170,000$4,745,000
SCHEDULE OF DEBT SERVICE PAYMENTS TO MATURITY
2012 ADV2014
REFUNDING GO BNDSTOTAL
BONDS PAYABLE$3,435,000$1,310,000$4,745,000
INTEREST PAYABLE304,263$ $92,950397,213$ FUNDING SOURCES
TOTALS$3,739,263$1,402,950$5,142,213SPECIALUTILITY ADDITIONAL SCHEDULEDCASH
ASSESSMENTTRANSFER
TAXLEVY TAX LEVYFLOW
PAYMENTS TO MATURITY: (PRINCIPAL AND INTEREST)$662,569
2022470,658 $385,800856,458 $59,141107,000 $62,000517,000 551,252
2023492,658 $353,800846,458 $59,568108,000 $47,000532,000 451,362
2024509,058 $344,050853,108 $57,233109,000 $27,000548,000 339,487
2025539,958 $319,300859,258 $21,478110,000 563,000 174,707
2026560,058 560,058 535,000 149,649
2027569,295 569,295 550,000 130,354
2028597,578 597,578 575,000 107,776
TOTALS3,739,263 1,402,950 5,142,213 $197,420$434,000$136,000 3,820,000
PAGE52
2022 BUDGET
PARKANDRECREATIONDEVELOMENTFUND
ESTIMATEDTOTAL
12/31/201812/31/201912/31/202012/31/2021THRUESTIMATED
ACTUAL
ACTUALACTUALACTUAL12/31/20212022
REVENUES
40538010000INTERESTONINVESTMENTS8,824$$11,430$8,243$3,746$$
40538015000INTERESTMARKETVALUEADJ(1,567)3,6811,323(4,522)
40538060000DONATIONS&CONTRIBUTIONS
40538095000LANDDEDICATIONFEE19,37719,377
40539020000TRANSFERSINFROMOTHERFUNDS
TOTALREVENUE$7,257$15,111$9,566$18,601$$19,377
EXPENDITURES
40544444103PROF&CONSULTANTSERVICES792(4,178)(40,000)
40544444205PRINTINGANDPUBLISHING
40544444212OTHERCONTRACTUALSERVICES
40544444311OTHERMATERIAL&SUPPLIES(1,523)(1,280)
40544444430TAXES
40544444501LAND
4054444450258THSTPATHWAY(214,000)
40544444503FURNITUREANDEQUIPMENT(4,221)
40544444920TRANSOUT(TOOTHERFUND)
TOTALEXPENDITURES$792($1,523)($1,280)($8,399)$0(254,000)$
REVENUEOVER(UNDER)EXPENDITURES$8,049$13,588$8,286$10,202$0($234,623)
FUNDBALANCE515,429$$529,017$537,303$547,505$302,680
PAGE53
2022 BUDGET
BUDGETEDPROJECTSANDEQUIPMENTREVOLVINGFUND
SCHEDULE OF ACTIVITY
2021202120212021202220222022
2020PROJECTEDBUDGETEDPENDINGPROJECTEDPROJECTEDPROJECTED PROJECTED
PROJECTBALANCEREVENUEEXPENDITUREEXPENDITUREBALANCEREVENUEEXPENSEBALANCE
GENERAL GOVERNMENT:
MUNICIPAL BUILDING MAINTENANCE131,620 15,000 (5,000) 151,620 15,000 166,620
GENERATOR REPLACMENT28,000 3,500 31,500 3,500 35,000
COALITION OF UTILITY CITIES16,000 16,00016,000
COPY MACHINE5,000 (3,725) 1,2751,275
TELEPHONE 17,500- (19,343) (1,843) (1,843)
COMPUTERS:
GENERAL FUND 60,670 20,750 (12,319) 69,101 21,000 (36,750) 53,351
UTILITY FUNDS 37,743 7,250 44,993 8,000 (12,250) 40,743
TOTAL COMPUTERS98,413 28,000 (12,319) - 114,094 29,000 (49,000) 94,094
COMPUTER SOFTWARE9,388 9,3889,388
COUNCIL TRAVEL4,000 4,0004,000
PUBLIC SAFETY:
POLICE VEHICLES339,703 62,500 (288,000) 114,203 80,000 (53,700) 140,503
POLICE DONATIONS1,555 715 (507) 1,763 1,763
POLICE RADIO EQUIPMENT61,080 5,000 (48,797) 17,283 12,150 29,433
POLICE COMPUTER EQUIPMENT43,612 5,000 (18,761) 29,851 11,850 (4,000) 37,701
POLICE EQUIPMENT- 45,000 (45,000) - 11,050 11,050
CIVIL DEFENSE32,134 3,000 35,134 3,000 (20,000) 18,134
BUILDING OFFICIAL VEHICLE238 238238
FIRE STATION114,894 93,000 (92,821) 115,073 93,000 (93,000) 115,073
RECREATION:
PARK & TRAIL IMPROVEMENTS 401,154 50,000 451,154 50,000 501,154
TRAIL MAINTENANCE91,070 20,000 111,070 20,000 131,070
PARK BUILDING MAINT & REPLACEMENT306,014 50,000 356,014 50,000 406,014
BREKKE PARK MEMORIAL FUND394 394394
TENNIS COURT RESURFACING8,525 (8,525) -- -
PUBLIC WORKS:
SEALCOAT/CRACK SEAL$403,979$100,000($48,178)$455,801100,000($100,000)$455,801
MILL AND OVERLAY$128,898$200,000$328,898200,000($600,000)($71,102)
SMALL CITIES SPECIAL PROJECTS29,670 73,500 103,170 103,170
EMERALD ASH BORE ERADICATION120,000 (20,000) 100,000 50,000 (75,000) 75,000
TREES (PLANTING)77,601 (3,071) 74,530 74,530
CHIP MAPS 4,017 4,0174,017
PUBILC WORKS TOOL FUND31,158 3,000 34,158 3,000 37,158
TRAIL EQUIPMENT59,943 8,200 68,143 11,200 79,343
PUBLIC WORKS VEHICLES:- --
GENERAL FUND 68,944 7,600 76,544 6,900 83,444
39,100 342,074
UTILITY FUND 260,349 42,625 302,974
TOTAL PUBLIC WORKS VEHICLES329,293 50,225 - - 379,518 46,000 -
425,518
PUBLIC WORKS EQUIPMENT
UTILITY (GPS, EQUIP, GIS.-CHiP MAPS) 30,949 8,000 (15,000) 23,949 8,000 31,949
UTILITY FUNDS (SCADA,)125,264 125,264125,264
TOTAL PUBLIC WORKS EQUIPMENT156,213 8,000 - (15,000) 149,213 8,000 -
157,213
UTILITIES:
METER CHANGE OUT513,800 79,100 592,900 79,100 672,000
WATER ALTITUDE VALVE8,600 - - 8,600 8,600
UNALLOCATED: 494,111 494,111494,111
TOTALS4,050,077 907,990 (536,797) (80,000) 4,351,270 875,850 (994,700) 4,232,420
PAGE54
2022BUDGET
City of Oak Park Heights, Minnesota
2022 Certified Levy
On December 14, 2021 the City Council adopted Resolution 21-12-42 for the tax levy of $6,034,373 which is certified to
the county for collection in 2022 with the property taxes. The levy consists of the General Revenue Tax Levy of
$5,455,373 and $579,000 to fund the 2022 debt payments.
2022 TAX LEVY $6,034,373
The Levy is a major funding source for general City operations.
DEBT SERVICE LEVY
The Debt Service Levy is levied to provide funding for the bond issues requiring property tax support. The Scheduled
debt levies for 2022 are listed below. The General Obligation Improvement Bond is also funded by Special
Assessments and transfers from the Water Utility Fund. An additional levy of $62,000 was added to tax levy to fund
future debt payments for the GO Improvement Bond of 2014.
Additional Total Levy
Debt Issue Scheduled Levy Levy for Debt Purpose
General Obligation Improvement Bonds of 2008 $475,000 $0 $475,000
General Obligation Improvement Bonds of 2014 $ 42,000 $62,000 $104,000
Total $579,000
2022 ADOPTED BUDGET Page 55