HomeMy WebLinkAbout2004 Budget Book1
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BEA(/r/,eG! , . ��E BEgUl/FG
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216 North 4th Street
Stillwater, MN 55082
Phone: 651.430.8800
Web Address: www.ci.stillwater.mn.us
PREPARED BY THE FINANCE DEPARTMENT
2004 BUDGET
CITY OF STILLWATER, MINNESOTA
t�,�.pBEAUTj�, �E BEAUrTFTABLE OF CONTENTS
Tis. a3Na �isas n�a
2004 BUDGET
I. INTRODUCTION
CityOfficials............................................................................................... 3
MissionStatement....................................................................................... 4
OrganizationalChart .................................................................................... 5
CertifiedLevy............................................................................................. 6
II. BUDGET SCHEDULES
A. GENERAL FUND...................................................................................
11
Revenues....................... ..................................................
................... 13
Expenditures:
Mayor and Council.....'.........................................................................
14-15
Elections..........................................................................................
16-17
MIS Support Services.........................................................................
18-19
Finance............................................................................................
20-21
Administration...................................................................................
22-23
Legal/City Attorney.............................................................................
24-25
Plant/City Hall....................................................................................
26-27
Community Development.....................................................................
28-29
Police..............................................................................................
30-31
Fire.................................................................................................
32-33
Inspections.......................................................................................
34-35
CivilDefense.....................................................................................
36-37
En g i n e e e ri n g.....................................................................................
38-39
Streets.............................................................................................
40-41
Signs& Lighting.................................................................................
42-43
Unallocated.......................................................................................
44-45
B. SPECIAL REVENUE FUNDS. ....................................................................
49
SpecialEvents....................................................................................
50-51
St Croix Valley Rec Center......................................................................
52-53
Library................................................................................................
54-55
Parks..................................................................................................
56-57
Washington County Recycling Grant.........................................................
58-59
Dare...................................................................................................
60-61
C. DEBT SERVICE FUNDS...........................................................................
65
GO Capital Outlay Bonds........................................................................
66-67
GO Improvement Bonds.........................................................................
68-69
GO Tax Increment Financing Bonds.........................................................
70-71
GORevenue Bonds..............................................................................
72-73
Other Long -Term Debt...........................................................................
74-75
CITY OF STILLWATER, MINNESOTA
a) TABLE OF CONTENTS
(Con't) 0
D. CAPITAL PROJECT FUNDS..................................................................... 79
Tax Increment Financing District#1.......................................................... 80-81
Tax Increment Financing District#3.......................................................... 82-83
Tax Increment Financing District#4.......................................................... 84-85
Tax Increment Financing District#6.......................................................... 86-87
Tax Increment Financing District#8.......................................................... 88-89
Tax Increment Financing District#9.......................................................... 90-91
E. ENTERPRISE FUNDS.............................................................................. 95
SanitarySewer..................................................................................... 96-97
StormSewer........................................................................................ 98-99
Signs& Lighting.................................................................................... 100-101
Parking............................................................................................... 102-103
III. OTHER SCHEDULES
Capital Outlay............................................................................................. 107-110
Interfund Transfers...................................................................................... 111
INTRODUCTION
hof BEAUTif. 1�f BEA UT/F
CITY OF STILLWATER, MINNESOTA
OFFICIALS •
January 1, 2004
ELECTED OFFICIALS
Mayor
Jay L. Kimble
Term Expires: January 2007
Councilmembers
Ward 1
David Junker
Term Expires: January 2007
Ward 2
John Rheinberger
Term Expires: January 2005
Ward 3
Wally Milbrandt
Term Expires: January 2005
Ward 4
Gary Kriesel
Term Expires: January 2007
APPOINTED OFFICIALS
Larry D. Hansen, City Administrator/Treasurer
David T. Magnuson, City Attorney
Kim Kallestad, Fire Chief
Larry Dauffenbach, Police Chief
Klayton Eckles, Public Works Director/City Engineer
Tim Thomsen, Public Works Superintendent
Steve Russell, Community Development Director
Lynne Bertalmio, Library Director
Chantell Knauss, Director of Administration
Diane Ward, City Clerk
3
- CIT -f OFSTILLUATER,T\\
ESOTA
'lNE BEgUlTF
MISSION STATEMENT
GN
o
'�isa3Ra
To provide the community with a quality living
environment and quality public services and facilities
while protecting Cultural, historical and natural
resources through fair and open government, careful
planning, effective management and efficient fiscal policy.
Adopted by the City Council in 1995
Is
�E BEAUTjF.
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m', ="i
CITIZENS OF STILLWATER
CITY
COUNCIL
BOARDS AND CITY
COMMISSIONS I ATTORNEY
CITY
ADMINISTRATOR/
TREASURER
I
ADMINISTRATION I COMMUNITY
TNT I I FIRE I I POLICEDEVELOPMEI
FINANCE I t PUBLIC
BUILDING WORKS
INSPECTIONS
ENGINEERING I I STREET I ( PARKS
5
CITY OF STILLWATER, MINNESOTA
2004 CERTIFIED LEVY
Pursuant to Resolution 2003-262, on December 16, 2003 the City Council adopted the final
certified tax levy of $7,296,297 for taxes collected in the year 2004. This levy consists of
the General Operating Levy and the Debt Service Levy.
GENERAL OPERATING LEVY
The General Operating Levy is levied against all of the taxable properties of the City and
is a major funding source for general City operations. The General Operating Levy for taxes
collected in the year to 2004 is $4,713,214.
DEBT SERVICE LEVY
The Debt Service Levy is levied against all of the taxable properties of the City and
provides funding for those bond issues requiring property tax support. The Debt Service Levy
for taxes collected in the year 2004 is $2,583,083 and consists of the following bond issues:
FUND #
DESCRIPTION
AMOUNT
Existinq Debt
306
G. O. Capital Outlay 1993C
$
87,442
308
G. O. Capital Outlay 1994D
17,934
325
G. O. Capital Outlay 1996A
420,407
326
G. O. Capital Outlay 1997A
41,804
328
G. O. Capital Outlay 1998B
194,342
382
G. O. Sports Center 1998A
256,374
324
G. O. Capital Outlay 2000C
119,707
323
G. O. Capital Outlay 2002A
842,042
320
G. O. Capital Outlay 2003A
203,031
Subtotal
$
2,183,083
New Debt
304
G.O. Capital Outlay 2004
$
150,000
340
G.O. Improvement 2004
250,000
TOTAL
$
2,583,083
DEBT SERVICE LEVYS CANCELLED:
The following debt service levys were cancelled due to suffcient funding already available:
303 G.O. Capital Outlay 20003HS 34,003
381 G.O. Sport Facility Revenue 2000D 190,478
0
BUDGET
SCHEDULES
General Fund
The General Fund is the general operating fund for the City. It is used to account for
all financial resources except those required to be accounted for in another fund.
CITY OF STILLWATER, MINNESOTA
GENERAL FUND
2003 2004
SUMMARY OF REVENUES 2002 AMENDED ADOPTED $ Increase
AND EXPENDITURES ACTUAL BUDGET BUDGET (Decrease)
REVENUES:
Property Taxes $ 3,364,322 $ 3,972,550 $ 4,727,714 $ 755,164
Franchise Fees - 33,000 402,000 369,000
Licenses & Permits 747,715 656,720 669,715 12,995
Special Assessments 2,512 400 1,900 1,500
Intergovernmental 2,483,371 1,397,226 1,044,311 (352,915)
Charges for Services 1,077,371 1,018,676 1,070,280 51,604
Fines & Forfeits 113,195 130,000 129,000 (1,000)
Miscellaneous 742,262 256,750 113,200 (143,550)
Revenue Totals $ 8,530,748 $ 7,465,322 $ 8,158,120 $ 692,798
EXPENDITURES:
General Government
Mayor & City Council $ 172,962 $ 127,748 $ 131,497 $ 3,749
Elections 26,221 16,626 22,283 5,657
MIS Support Services 138,113 142,703 154,390 11,687
Finance 333,324 322,258 317,192 (5,066)
Administration 568,410 511,236 542,268 31,032
Legal/City Attorney 253,450 235,560 241,035 5,475
Plant/City Hall 179,551 240,291 202,223 (38,068)
Community Development 254,404 273,390 232,129 (41,261)
Unallocated 787,376 309,029 388,498 79,469
General Government Total $ 2,713,811 $ 2,178,841 $ 2,231,515 $ 52,674
Public Safetv
Police $ 1,978,055 $ 2,039,816 $ 2,086,989 $ 47,173
Fire 1,645,437 1,259,025 1,083,995 (175,030)
Inspection 274,565 251,518 298,294 46,776
Civil Defense 22,389 17,696 26,699 9,003
Public Safety Total $ 3,920,446 $ 3,568,055 $ 3,495,977 $ (72,078)
Public Works
Engineering
Street
Signs & Lighting
Public Works Total
Expenditure Totals
Revenues over (under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers (out)
Total Other Financing Sources (Uses)
' Net increase in fund balance
Fund Balance - Jan 1
Fund Balance - Dec 31
$ 334,291
$ 382,487
$ 373,292 $
1,091,345
1,232,095
1,009,414
190,165
110,200
$ 1,615,801
$ 1,724,782
$ 1,382,706 $
$ 8,250,058
$ 7,471,678
$ 7,110,198 $
$ 280,690 $ (6,356) $ 1,047,922 $
$ 1,143,056 $
(1,353,168)
$ (210,112) $
$ 70,578 $
3,021,924
$ 3,092,502 $
11
(9,195)
(222,681)
(110,200)
(342,076)
(361,480)
1,054,278
1,278,006 $ 334,915 $ (943,091)
(1,271,650) (1,382,837) (111,187)
6,356 $ (1,047,922) $ (1,054,278)
3,092,502 3,092,502
3,092,502 $ 3,092,502 $
CITY OF STILLWATER, MINNESOTA
REVENUES
Fund: General
Fund Number: 100
2003
2004
2002
AMENDED
ADOPTED
$ Increase
SUMMARY OF REVENUES
ACTUAL
BUDGET
BUDGET
(Decrease)
PROPERTY TAXES:
$
3,364,322
$
3,972,550
$
4,727,714
$
755,164
FRANCHISE FEES:
$
-
$
33,000
$
402,000
$
369,000
LICENSES & PERMITS:
$
747,715
$
656,720
$
669,715
$
12,995
SPECIAL ASSESSMENTS:
$
2,512
$
400
$
1,900
$
1,500
INTERGOVERNMENTAL:
Federal:
COPS grant
$
12,500
$
-
$
-
$
-
Miscellaneous
25,129
6,250
5,200
(1,050)
State:
Local Government Aid
1,726,898
656,737
656,737
Market Value Homestead Credit
326,466
300,940
(300,940)
PERA State Aid
15,874
15,874
15,874
Low Income Housing Aid
4,017
7,000
-
(7,000)
State Grant
4,500
17,000
(17,000)
Police State Aid
112,687
109,000
110,000
1,000
Police Training Aid
8,485
8,925
8,000
(925)
Fire State Aid
101,410
129,000
105,000
(24,000)
MSA
117,320
117,000
115,000
(2,000)
Other
-
-
-
Local:
Highway Aid
1,527
3,500
1,500
(2,000)
County Grants
-
-
-
-
Juvenile Officer
26,558
26,000
27,000
1,000
Intergovernmental Total
$
2,483,371
$
1,397,226
$
1,044,311
$
(352,915)
CHARGES FOR SERVICE:
Fire Contracts
$
257,973
$
257,000
$
265,710
$
8,710
Admin Charges
81,287
91,276
90,540
(736)
Other Fees
738,111
670,400
714,030
43,630
Charges for Service Total
$
1,077,371
$
1,018,676
$
1,070,280
$
51,604
FINES & FORFEITS:
$
113,195
$
130,000
$
129,000
$
(1,000)
MISCELLANEOUS:
Interest
$
48,286
$
60,000
$
45,000
$
(15,000)
Other
693,976
196,750
68,200
(128,550)
Miscellaneous Total
$
742,262
$
256,750
$
113,200
$
(143,550)
Total Revenues
$
8,530,748
$
7,465,322
$
8,158,120
$
692,798
13
CITY OF STILLWATER, MINNESOTA
MAYOR
,. ; CITY CO�E BEqUNCIL
�T��Gy
Fund: o
Account Number:
�Q
100-4000 .�
Department Description:
The City Council, which consists of the Mayor and four Council Members, is the governing body
responsible for directing the activities of the City.
2004 Staffing Level:
Part Time 1 5.01 Number of Positions
2004 Budget Impacts:
- Contractual services consist of contracted lobbyist services.
- Personnel costs include a 6.75% increase in health insurance rates, and a 8% decrease on
dental insurance rates.
14
CITY OF STILLWATER, MINNESOTA
15
MAYOR &
CITY COUNCIL
Fund: General
Account Number: 100-4000
2003
2004
2002
AMENDED
ADOPTED
$ Increase
SUMMARY OF EXPENDITURES
ACTUAL
BUDGET
BUDGET
(Decrease)
PERSONNEL SERVICES:
Salaries - Part Time
$
36,720
$ 37,800
$ 37,800
$ -
Benefits
23,500
26,905
27,271
366
Personnel Services Total
$
60,220
$ 64,705
$ 65,071
$ 366
SERVICES AND CHARGES:
Contractual
$
64,050
$ 35,000
$ 35,000
$ -
Other
23,958
17,343
16,926
(417)
Total Services and Charges
$
88,008
$ 52,343
$ 51,926
$ (417)
MISCELLANEOUS:
Other
$
24,734
$ 10,700
$ 14,500
$ 3,800
Total Expenditures
$
172,962
$ 127,748
$ 131,497
$ 3,749
15
CITY OF STILLWATER, MINNESOTA
ELECTIONS
Fund: General
Account Number: 100-4010
Department Description:
The Elections Department administers required primary, general and special elections held in the City.
2004 Staffing Level:
Part Time Seasonal I 76.01Number of Positions
2004 Budget Impacts:
- 2004 is an election year.
Notes:
2004 Election Dates:
Primary Election: September 14, 2004
General Election: November 2, 2004
16
CITY OF STILLWATER, MINNESOTA
17
ELECTIONS
Fund: General
Account Number: 100-4010
2003
2004
2002
AMENDED
ADOPTED $ Increase
SUMMARY OF EXPENDITURES
ACTUAL
BUDGET
BUDGET (Decrease)
PERSONNEL SERVICES:
Salaries - Full Time
$
589
$
200
$
350 $ 150
Salaries - Part Time
15,090
8,300
17,200 8,900
Benefits
163
26
46 20
Personnel Services Total
$
15,842
$
8,526
$
17,596 $ 9,070
SUPPLIES:
$
1,338
$
-
$
1,200 $ 1,200
SERVICE AND CHARGES:
$
8,951
$
8,100
$
2,912 $ (5,188)
MISCELLANEOUS:
$
90
$
-
$
575 $ 575
Total Expenditures
$
26,221
$
16,626
$
22,283. $ 5,657
17
CITY OF STILLWATER, MINNESOTA
MIS
E B Our
SUPPORT
tib'�y i'`G
n
Fund:o
Ns.aaK—
Department Description:
MIS Support Services provides the for purchasing, installation, and support of communication and
information systems.
2004 Staffing Level:
Full Time ( 1.O1FTE (Full Time Equivalents)
2004 Budget Impacts:
- Personnel costs include 1.5% COLA on wages, a 6.75% increase in health insurance rates,
and a 8% decrease on dental insurance rates.
iF1
CITY OF STILLWATER, MINNESOTA
MIS SUPPORT SERVICES
Fund: General
Account Number: 100-4020
2003 2004
2002 AMENDED ADOPTED $ Increase
SUMMARY OF EXPENDITURES ACTUAL BUDGET BUDGET (Decrease)
PERSONNEL SERVICES:
Salaries - Full Time
$ 57,767 $
60,420 $
61,327 $ 907
Benefits
10,633
11,892
12,192 300
Personnel Services Total
$ 68,400 $
724:312 $
73,519 $ 1,207
SUPPLIES:
$ 18,043 $
9,900 $
9,900 $ -
SERVICES AND CHARGES:
Maintenance Agreements
$
14,036
$
16;325
$
17,740
$
1,415
Other
15,694
19;716
19,281
(435)
Total Services and Charges
$
29,730
$
36,041
$
37,021
$
980
MISCELLANEOUS:
$
377
$
450
$
450
$
-
CAPITAL OUTLAY:
Computer Equipment
$
21,563
$
24,000
$
33,500
$
9,500
Total Capital Outlay
$
21,563
$
24,000
$
33,500
$
9,500
Total Expenditures
$
138,113
$
142;703
$
154,390
$
11,687
19
CITY OF STILLWATER, MINNESOTA
FINANCE
Fund: General
Account Number: 100-4030
Department Description:
The Finance Department accounts for the financial operations of the City and assists the City
Treasurer with treasury operations and debt management.
2004 Staffing Level:
Full Time I 3.5 FTE (Full Time Equivalents)
Part Time Seasonal 1.0 Number of Positions
2004 Budget Impacts:
- Personnel costs include 1.5% COLA on wages, a 6.75% increase in health insurance rates,
and a 8% decrease on dental insurance rates.
- Auditing costs include an increase for GASB 34 (new reporting requirement) and SAS 99
(new auditing requirement for fraud detection)
go
CITY OF STILLWATER, MINNESOTA
SUMMARY OF EXPENDITURES
PERSONNEL SERVICES:
Salaries - Full Time
Salaries - Part Time
Benefits
Personnel Services Total
SUPPLIES:
SERVICES AND CHARGES:
Auditing
Maintenance Agreements
Other
Total Services and Charges
MISCELLANEOUS:
CAPITAL OUTLAY:
Machinery & Equipment
Computer Equipment
Total Capital Outlay
Total Expenditures
2002
ACTUAL
FINANCE
Fund: General
Fund -Department Number: 100-4030
2003
AMENDED
BUDGET
2004
ADOPTED
BUDGET
$Increase
(Decrease)
$ 186,236.00 $ 165,511.00 $ 179,502.00 $ 13,991.00
-
-
7,000
7,000
47,081
42,838
47,605
4,767
$ 233,317
$
208,349
$
234,107
$
25,758
$ 9,071
$
8,500
$
7,500
$
(1,000)
$ 23,825
$
25,000
$
33,100
$
8,100
15,297
17,000
16,000
(1,000)
30,870
22,959
19,885
(3,074)
$ 69,992
$
64,959
$
68,985
$
4,026
$ 1,086
$
1,800
$
1,200
$
(600)
19,858
38,650
5,400
(33,250)
$ 19,858
$
38,650
$
5,400
$
(33,250)
$ 333,324
$
322,258
$
317,192
$
(5,066)
21
CITY OF STILLWATER, MINNESOTA
ADMINISTRATION
Fund: General
Account Number: 100-4040
Department Description:
The Administration Department is responsible for carrying out the policies and actions of the City Council.
The City Administrator also acts as the City Treasurer.
2004 Staffing Level:
Full Time 4.9 FTE (Full Time Equivalents)
Part Time I 2.0 Number of Positions
2004 Budget Impacts:
- Salaries - Part Time was restored for the recording secretary position which was reduced with the
2003 amended budget.
- Personnel costs include 1.5% COIR on wages, a 6.75% increase in health insurance rates,
and a 8% decrease on dental insurance rates.
- Printing and Publishing costs provide for 4 quarterly City newsletters. The 2004 budget has
restored the number of newsletters from 2 to 4 which was reduced with the 2003 amended budget.
22
CITY OF STILLWATER, MINNESOTA
ADMINISTRATION
Fund: General
Account Number: 100-4040
2003 2004
2002 AMENDED ADOPTED $ Increase
SUMMARY OF EXPENDITURES ACTUAL BUDGET BUDGET (Decrease)
PERSONNEL SERVICES:
Salaries - Full Time
$
306,652
$
295,585
$
308,176
$
12,591
Salaries - Part Time
10,206
11,189
12,939
1,750
Benefits
111,102
68,846
72,556
3,710
Personnel Services Total
$
427,960
$
375,620
$
393,671
$
18,051
SUPPLIES:
$
6,684
$
6,300
$
6,200
$
(100)
SERVICES AND CHARGES:
Assessing
$
75,346
$
76,000
$
85,000
$
9,000
Professional Services
13,346
13,000
13,350
350
Printing and Publishing
9,215
10,500
12,100
1,600
Other
14,381
18,566
18,897
331
Total Services and Charges
$
112,288
$
118,066
$
129,347
$
11,281
MISCELLANEOUS:
$
7,698
$
3,250
$
3,250
$
-
CAPITAL OUTLAY:
Computer Equipment
$
13,780
$
8,000
$
9,800
$
1,800
Total Capital Outlay
$
13,780
$
8,000
$
9,800
$
1,800
Total Expenditures
$
568,410
$
511,236
$
542,268
$
31,032
23
CITY OF STILLWATER, MINNESOTA
LEGAL/CITY ATTORNEY
Fund: General
Account Number: 100-4045
Department Description:
The City has on retainer a law firm that provides prosecution services and legal counsel to the
City Council and the City staff for City related issues.
2004 Budget Impacts:
- Personnel costs include 1.5% COLA on the retainer, a 6.75% increase in health insurance rates,
and a 8% decrease on dental insurance rates.
24
CITY OF STILLWATER, MINNESOTA
25
LEGAL/CITY ATTORNEY
Fund: General
Account Number: 100-4045
2003
2004
2002
AMENDED
ADOPTED
$ Increase
SUMMARY OF EXPENDITURES
ACTUAL
BUDGET
BUDGET
(Decrease)
PERSONNEL SERVICES:
Retainer
$
70,269
$
75,000
$ 76,125
$ 1,125
Benefits
15,385
17,254
17,690
436
Personnel Services Total
$
85,654
$
92,254
$ 93,815
$ 1,561
SUPPLIES:
$
2,925
$
-
$ 3,500
$ 3,500
SERVICES AND CHARGES:
Legal/Prosecution
$
129,356
$
127,500
$ 127,500
$ -
Other
35,499
15,806
16,220
414
Total Services and Charges
$
164,855
$
143,306
$ 143,720
$ 414
MISCELLANEOUS:
$
16
$
-
$ -
$ -
Total Expenditures
$
253,450
$
235,560
$ 241,035
$ 5,475
25
CITY OF STILLWATER, MINNESOTA
PLANT/CITY HALL
Fund: General
Account Number: 100-4050
Department Description:
Plant/City Hall provides boiler, HVAC, and general building maintenance including janitorial services
for City Hall.
2004 Staffing Level:
Full Time I 1.0IFTE (Full Time Equivalents)
2004 Budget Impacts:
- Personnel costs include 1.5% COLA on wages, a 6.75% increase in health insurance rates,
and a 8% decrease on dental insurance rates.
- Electric and Natural Gas costs include a 30% increase in rates.
26
CITY OF STILLWATER, MINNESOTA
PLANT/CITY HALL
Fund: General
Account Number: 100-4050
2003 2004
2002 AMENDED ADOPTED $ Increase
SUMMARY OF EXPENDITURES ACTUAL BUDGET BUDGET (Decrease)
PERSONNEL SERVICES:
Salaries - Full Time
$
35,516
$
37,824
$
38,685
$
861
Benefits
5,079
5,519
5,583
64
Personnel Services Total
$
40,595
$
43,343
$
44,268
$
925
SUPPLIES:
$
19,061
$
18,625
$
17,250
$
(1,375)
SERVICES AND CHARGES:
Electricity
$
39,267
$
47,000
$
47,000
$
-
Natural Gas
20,944
25,000
32,500
7,500
Maintenance Agreements
13,921
14,000
14,500
500
Other
39,902
37,623
36,755
(868)
Total Services and Charges
$
114,034
$
123,623
$
130,755
$
7,132
MISCELLANEOUS:
$
3,522
$
2,250
$
3,750
$
1,500
CAPITAL OUTLAY:
Improvements
$
-
$
50,200
$
4,000
$
(46,200)
Machinery & Equipment
2,339
2,250
2,200
(50)
Total Capital Outlay
$
2,339
$
52,450
$
6,200
$
(46,250)
Total Expenditures
$
179,551
$
240,291
$
202,223
$
(38,068)
27
CITY OF STILLWATER, MINNESOTA
COMMUNITY DEVELOPMENT
Fund: General
Account Number: 100-4055
Department Description:
The Community Development Department is responsible for zoning, administration, comprehensive
planning, historic preservation and economic development/redevelopment. The department
assists the citizen committees of the planning commission, parks board, heritage preservation
commission, downtown parking commission and Joint Stillwater Township City Planning Board
in carrying out their responsibilities.
2004 Staffing Level:
Full Time
2.51FTE (Full Time Equivalents)
2004 Budget Impacts:
- Personnel costs include 1.5% COLA on wages, a 6.75% increase in health insurance rates,
and a 8% decrease on dental insurance rates.
- Major projects for 2004 include Phase III expansion area planning and Downtown Plan update.
K1
CITY OF STILLWATER, MINNESOTA
COMMUNITY DEVELOPMENT
Fund: General
Account Number: 100-4055
SUMMARY OF EXPENDITURES
PERSONNEL SERVICES:
Salaries - Full Time
Salaries - Part Time
Benefits
Personnel Services Total
SUPPLIES:
SERVICES AND CHARGES:
Other Professional Services
Other
Total Services and Charges
MISCELLANEOUS:
CAPITAL OUTLAY:
Computer Equipment
Total Capital Outlay
Total Expenditures
2002
ACTUAL
2003
AMENDED
BUDGET
2004
ADOPTED
BUDGET
$Increase
(Decrease)
$ 155,744
$
153,664
$
155,969
$
2,305
-
-
4,645
4,645
35,515
38,834
40,213
1,379
$ 191,259
$
192,498
$
200,827
$
8,329
$ 5,982
$
5,700
$
5,400
$
(300)
$ 34,447
$
55,310
$
10,000
$
(45,310)
15,043
13,182
12,602
(580)
$ 49,490
$
68,492
$
22,602
$
(45,890)
$ 3,767
$
2,700
$
1,500
$
(1,200)
$ 3,906
$
4,000
$
1,800
$
(2,200)
$ 3,906
$
4,000
$
1,800
$
(2,200)
$ 254,404
$
273,390
$
232,129
$
(41,261)
29
CITY OF STILLWATER, MINNESOTA
POLICE
Fund: General
Account Number: 100-4060
Department Description:
The Police Department provides law enforcement services and education to its citizens.
2004 Staffing Level:
Full Time 24.0 FTE (Full Time Equivalents)
Part Time 1 2.0 Number of Positions
�E..ppBPAOT�F
o y7t�G�
2004 Budget Impacts:
- Personnel costs include 1.5% COLA on wages, a 6.75% increase in health insurance rates,
and a 8% decrease on dental insurance rates.
Notes:
- In 2002, the City entered into an agreement with the Metropolitan Airports Commission
approving the use of law enforcement personnel to provide security duties at passenger
screening checkpoints that the Minneapolis International Airport. All salary and benefits costs
were reimbursed by the Metropolitan Airports Commission. 2002 Salaries - Full Time included
$54,530 for these contracted services. Reimbursement of these services were recorded
as Refunds and Reimbursements in the revenue section of the General Fund. The 2003
budget includes $36,000 for this service. The agreement was terminated in 2003.
30
CITY OF STILLWATER, MINNESOTA
SUMMARY OF EXPENDITURES
PERSONNEL SERVICES:
Salaries - Full Time
Salaries - Part Time
Benefits
Personnel Services Total
SUPPLIES:
Automotive Fuel
Other
Supplies Total
SERVICES AND CHARGES:
Terminal Access Charges
Maintenance Agreements
Other
Total Services and Charges
MISCELLANEOUS:
CAPITAL OUTLAY:
Machinery & Equipment
Computer Equipment
Automotive Equipment
Total Capital Outlay
Total Expenditures
2002
ACTUAL
2003
AMENDED
BUDGET
POLICE
Fund: General
Account Number: 100-4060
2004
ADOPTED
BUDGET
$ Increase
(Decrease)
$ 1,331,182
$
1,396,389
$
1,383,666
$
(12,723)
16,468
20,000
40,000
20,000
337,958
343,529
359,232
15,703
$ 1,685,608
$
1,759,918
$
1,782,898
$
22,980
$ 22,091
$
28,000
$
28,000
$
-
32,931
27,800
27,800
-
$ 55,022
$
55,800
$
55,800
$
-
$ 17,260
$
20,000
$
20,000
$
1,689
12,000
12,000
-
88,186
96,098
109,191
13,093
$ 107,135
$
128,098
$
141,191
$
13,093
$ 16,325
$
16,500
$
16,500
$
-
$ 29,734
$
4,000
$
15,000
$
11,000
28,436
11,500
3,600
(7,900)
55,795
64,000
72,000
8,000
$ 113,965
$
79,500
$
90,600
$
11,100
$ 1,978,055 $ 2,039,816 $ 2,086,989 $ 47,173
31
CITY OF STILLWATER, MINNESOTA
FixE
Fund: General
Account Number: 100-4070
Department Description:
The Fire Department provides fire protection services and education to its residents long with
residents of Stillwater Township and a portion of the residents of City of Grant and May Township.
2004 Staffing Level:
Full Time 8.5IFTE (Full Time Equivalents)
Part Time 1 34.0 Number of Positions
2004 Budget Impacts:
- Personnel costs include 1.5% COLA on wages, a 6.75% increase in health insurance rates,
and a 8% decrease on dental insurance rates.
Notes:
- The Fire Relief Association line item expenditure is the disbursement of the State of Minnesota's
minimum support rate to the Stillwater Fire Relief Association's pension plan. Supportrates
are established by the State Legislature. Receipt of these funds from the State are recorded as
Intergovernmental -Fire State Aid in the revenue section of the General Fund.
- the Stillwater Fire Department also provides fire protection services to Stillwater Township and to
portions of City of Grant and May Township. Reimbursement for these services is provided by a
contractual agreement and recorded as Charges for Services -Fire Contracts in the revenue section
of the General Fund.
32
CITY OF STILLWATER, MINNESOTA
Fixe
Fund: General
Account Number: 100-4070
SUPPLIES:
SERVICES AND CHARGES:
Vehicle Repair Charges
Fire Relief Association
Other
Total Services and Charges
MISCELLANEOUS:
CAPITAL OUTLAY:
Improvements
Machinery & Equipment
Computer Equipment
Automotive Equipment
Total Capital Outlay
Total Expenditures
$ 26,377 $ 26,875 $
$ 28,186 $ 17,000 $
101,410 129,000
54,616 58,545
$ 184,212 $ 204,545 $
$ 7,948 $ 5,625 $
37,400 $ 10,525
22,000 $ 5,000
105,000 (24,000)
91,114 32,569
218,114 $ 13,569
5,625 $ -
$ - $
75,370 $
2003
2004
28,824
20,100
2002
AMENDED
ADOPTED
$ Increase
SUMMARY OF EXPENDITURES
ACTUAL
BUDGET
BUDGET
(Decrease)
PERSONNEL SERVICES:
$ 718,187 $
274,470 $
44,425
$ (230,045)
Salaries - Full Time
$ 476,017
$ 499,043
$ 516,071
$ 17,028
Salaries - Part Time
97,887
115,500
124,500
9,000
Benefits
134,809
132,967
137,860
4,893
Personnel Services Total
$ 708,713
$ 747,510
$ 778,431
$ 30,921
SUPPLIES:
SERVICES AND CHARGES:
Vehicle Repair Charges
Fire Relief Association
Other
Total Services and Charges
MISCELLANEOUS:
CAPITAL OUTLAY:
Improvements
Machinery & Equipment
Computer Equipment
Automotive Equipment
Total Capital Outlay
Total Expenditures
$ 26,377 $ 26,875 $
$ 28,186 $ 17,000 $
101,410 129,000
54,616 58,545
$ 184,212 $ 204,545 $
$ 7,948 $ 5,625 $
37,400 $ 10,525
22,000 $ 5,000
105,000 (24,000)
91,114 32,569
218,114 $ 13,569
5,625 $ -
$ - $
75,370 $
2,700
$ (72,670)
28,824
20,100
35,125
15,025
5,806
4,000
6,600
2,600
683,557
175,000
-
(175,000)
$ 718,187 $
274,470 $
44,425
$ (230,045)
$ 1,645,437 $ 1,259,025 $ 1,083,995 $ (175,030)
33
CITY OF STILLWATER, MINNESOTA
INSPECTIONS
Fund: General
Account Number: 100-4080
Department Description:
The Inspections Department provides technical assistance, plan review services and plumbing,
mechanical and building inspection services for code compliance.
2004 Staffing Level:
Full Time I 3.51FTE (Full Time Equivalents)
2004 Budget Impacts:
- Personnel costs include 1.5% COLA on wages, a 6.75% increase in health insurance rates,
and a 8% decrease on dental insurance rates.
Notes:
- The Building Permit Surcharge expenditure line item is the disbursement of the mandatory fees
collected with building permits to the State of Minnesota. These fees collected are recorded as
Charges for Services -Building Permit Surcharge in the revenue section of the General Fund.
34
CITY OF STILLWATER, MINNESOTA
SUMMARY OF EXPENDITURES
PERSONNEL SERVICES:
Salaries - Full Time
Benefits
Personnel Services Total
SUPPLIES:
SERVICES AND CHARGES:
Building Permit Surcharge
Other
Total Services and Charges
MISCELLANEOUS:
CAPITAL OUTLAY:
Computer Equipment
Automotive Equipment
Total Capital Outlay
Total Expenditures
INSPECTIONS
Fund: General
Account Number: 100-4080
35
2003
2004
2002
AMENDED
ADOPTED
$ Increase
ACTUAL
BUDGET
BUDGET
(Decrease)
$ 147,318
$
155,402
$
170,050
$
14,648
38,295
46,496
49,435
2,939
$ 185,613
$
201,898
$
219,485
$
17,587
$ 3,856
$
4,100
$
4,550
$
450
$ 31,669
$
27,000
$
22,000
$
(5,000)
25,537
15,870
18,509
2,639
$ 57,206
$
42,870
$
40,509
$
(2,361)
$ 501
$
650
$
650
$
-
$ 5,150
$
2,000
$
8,100
$
6,100
22,239
-
25,000
25,000
$ 27,389
$
2,000
$
33,100
$
31,100
$ 274,565
$
251,518
$
298,294
$
46,776
35
CITY OF STILLWATER, MINNESOTA
CIVIL DEFENSE
Fund: General
Account Number: 100-4085
Department Description:
The Civil Defense Department provides for the maintenance of the City's civil defense warning system.
Notes:
- The City maintain 5 civil defense sirens located at: (1) 1419 4th Street; (2) 116 Willard Street W;
(3) 900 Nightengale Blvd; (4) 2001 Willard Street W; and (5) 13300 McKusick Rd Ln N.
W10
CITY OF STILLWATER, MINNESOTA
CIVIL DEFENSE
Fund: General
Account Number: 100-4085
37
2003
2004
2002
AMENDED
ADOPTED
$ Increase
SUMMARY OF EXPENDITURES
ACTUAL
BUDGET
BUDGET
(Decrease)
SUPPLIES:
$
-
$
50
$
50
$
-
SERVICES AND CHARGES:
$
2,252
$
4,571
$
4,574
$
3
MISCELLANEOUS:
$
-
$
75
$
75
$
-
CAPITAL OUTLAY:
Machinery & Equipment
$
20,137
$
13,000
$
22,000
$
9,000
Total Capital Outlay
$
20,137
$
13,000
$
22,000
$
9,000
Total Expenditures
$
22,389
$
17,696
$
26,699
$
9,003
37
CITY OF STILLWATER, MINNESOTA
ENGINEERING
Fund: General
Account Number: 100-4090
Department Description:
The Engineering Department provides for the coordination, administration, and enginnering of the City's
transportation and utility infrastructure.
2004 Staffing Level:
Full TimeI 4.1(FTE (Full Time Equivalents)
Part Time (Seasonal) 1.0 Number of Positions
2004 Budget Impacts:
- Personnel costs include 1.5% COLA on wages, a 6.75% increase in health insurance rates,
and a 8% decrease on dental insurance rates.
M.
CITY OF STILLWATER, MINNESOTA
ENGINEERING
Fund: General
Account Number: 100-4090
39
2003
2004
2002
AMENDED
ADOPTED
$ Increase
SUMMARY OF EXPENDITURES
ACTUAL
BUDGET
BUDGET
(Decrease)
PERSONNEL SERVICES:
Salaries - Full Time
$
235,282
$
241,964
$
243,698
$
1,734
Salaries - Part Time
5,706
6,000
6,000
-
Benefits
51,110
55,055
55,080
25
Personnel Services Total
$
292,098
$
303,019
$
304,778
$
1,759
SUPPLIES:
$
10,705
$
8,900
$
9,200
$
300
SERVICES AND CHARGES:
$
18,204
$
20,468
$
21,664
$
1,196
MISCELLANEOUS:
$
2,414
$
2,600
$
3,250
$
650
CAPITAL OUTLAY:
Machinery & Equipment
$
-
$
17,500
$
7,500
$
(10,000)
Computer Equipment
10,870
12,000
8,900
(3,100)
Automotive Equipment
-
18,000
18,000
Total Capital Outlay
$
10,870
$
47,500
$
34,400
$
(13,100)
Total Expenditures
$
334,291
$
382,487
$
373,292
$
(9,195)
39
CITY OF STILLWATER, MINNESOTA
STREETS
Fund: General
Account Number: 100-4100
Department Description:
The Streets Department provides ongoing maintenance of the City's street system and City vehicles and
equipment.
2004 Staffing Level:
Full TimeI 9.55IFTE (Full Time Equivalents)
Part Time (Seasonal) 3.0 Number of Positions
2004 Budget Impacts:
- Personnel costs include 1.5% COLA on wages, a 6.75% increase in health insurance rates,
and a 8% decrease on dental insurance rates.
- Beginning with 2004, the expenditures that are associated with the Shop have been included in the
Streets Department Budget.
40
CITY OF STILLWATER, MINNESOTA
SUMMARY OF EXPENDITURES
PERSONNEL SERVICES:
Salaries - Full Time
Salaries - Part Time
Benefits
Personnel Services Total
SUPPLIES:
Asphalt
Salt & Sand
Automotive Fuel
Equipment Repair Supplies
Other
Supplies Total
SERVICES AND CHARGES:
Contractual
Sealcoati ng/Patching
Other
Total Services and Charges
MISCELLANEOUS:
CAPITAL OUTLAY:
Improvements
Machinery & Equipment
Computer Equipment
Automotive Equipment
Total Capital Outlay
Total Expenditures
STREETS
Fund: General
Account Number: 100-4100
$ 1,091,345 $ 1,232,095 $ 1,009,414 $ (222,681)
41
2003
2004
2002
AMENDED
ADOPTED
$ Increase
ACTUAL
BUDGET
BUDGET
(Decrease)
$ 484,891
$
479,369
$
435,092
$
(44,277)
8,052
13,000
5,000
(8,000)
116,301
123,308
116,824
(6,484)
$ 609,244
$
615,677
$
556,916
$
(58,761)
$ 28,425
$
30,000
$
30,000
$
-
19,011
40,000
45,000
5,000
27,041
30,000
26,000
(4,000)
29,443
25,000
26,000
1,000
46,436
38,500
40,700
2,200
$ 150,356
$
163,500
$
167,700
$
4,200
$ 22,143
$
20,000
$
22,500
$
2,500
67,231
60,000
80,000
20,000
71,996
92,918
124,398
31,480
$ 161,370
$
172,918
$
226,898
$
53,980
$ 9,813
$
8,000
$
6,000
$
(2,000)
$ -
$
75,000
$
9,000
$
(66,000)
157,172
82,000
36,800
(45,200)
3,390
-
6,100
6,100
-
115,000
-
(115,000)
$ 160,562
$
272,000
$
51,900
$
(220,100)
$ 1,091,345 $ 1,232,095 $ 1,009,414 $ (222,681)
41
CITY OF STILLWATER, MINNESOTA
SiGNs & LIGHTING
�E�pB EAUj�.o
9 41i'. Gam.
Fund:
i O
J
Account1• 100-4130
Department Description:
The Sign & Lighting Department provides for the maintenance of the City's sign and lighting system.
2004 Budget Impacts:
- In 2003, the City Council implemented a sign and lighting fee charged to residents on their utility bill. '
These funds are now being accounted for in the Signs & Lighting Enterprise Fund.
42
CITY OF STILLWATER, MINNESOTA
l�E BEq �r�SiGNs &
= p G LIGHTING
Fund: General
A
m p
''Yis.aaNy . 11 1,
2003 2004
2002 AMENDED ADOPTED $ Increase
SUMMARY OF EXPENDITURES
SUPPLIES:
SERVICES AND CHARGES:
Electricity
Other
Total Services and Charges
CAPITAL OUTLAY:
Improvements
Total Capital Outlay
Total Expenditures
43
ACTUAL
BUDGET
BUDGET
(Decrease)
$
5,308
$
10,000
$
$
(10,000)
$
171,791
$
85,000
$ -
$
(85,000)
13,066
200
(200)
$
184,857
$
85,200
$
$
(85,200)
$
-
$
15,000
$ -
$
(15,000)
$
-
$
15,000
$ -
$
(15,000)
$
190,165
$
110,200
$
$
(110,200)
43
CITY OF STILLWATER, MINNESOTA
UNALLOCATED
Fund: General
Account Number: 100-4140
Department Description:
Unallocated expenditures are those expenditures that can not be specifically assigned to a certain
department.
2004 Budget Impacts:
- Retiree Hospital/Medical benefits include a 6.75% increase in health insurance rates.
- Miscellaneous includes a $10,000 contribution towards the purchase of playground
equipment for the Oak Park Elementary School. Contributions are also being made by City of Oak
Park Heights and Bayport Township.
- Miscellaneous also includes a $20,000 contribution to the St Croix Valley Athletic Partnership
to assist in the capital funding of bleachers, benches and goal posts. This contribution is the first
installment of four equal installments, for a total $80,000, to be contributed over the next four years.
Notes:
- Retiree Hospital/Medica I benefits are post health care benefits available to employees who were
hired prior to December 31, 1988, are eligible for PERA retirement benefits, and have been employed
with the City for 10 years or more.
0
CITY OF STILLWATER, MINNESOTA
UNALLOCATED
Fund: General
Account Number: 100-4140
45
2003
2004
2002
AMENDED
ADOPTED
$ Increase
SUMMARY OF EXPENDITURES
ACTUAL
BUDGET
BUDGET
(Decrease)
PERSONNEL SERVICES:
Retiree Hospital/Medical
$
229,007
$
273,588.
$
301,248
$
27,660
COBRA
426
-
-
-
Personnel Services Total
$
229,433
$
273,588
$
301,248
$
27,660
SERVICES AND CHARGES:
Community Volunteer Services
$
14,000
$
8,700
$
14,500
$
5,800
Youth Service Bureau
29,000
18,000
30,000
12,000
Other
467,586
5,741
2,000
(3,741)
Total Services and Charges
$
510,586
$
32,441
$
46,500
$
14,059
MISCELLANEOUS:
$
47,357
$
3,000
$
40,750
$
37,750
Total Expenditures
$
787,376
$
309,029
$
388,498
$
79,469
45
THIS PAGE INTENTIALLY LEFT BLANK
Special Revenue
Funds
Special Revenue Funds are used by the City to account for revenues derived from specific
revenue sources. They are usually required by state statute, charter provisions, or
local ordinance to finance particular functions or activities of government.
THIS PAGE INTENTIALLY LEFT BLANK
CITY OF STILLWATER, MINNESOTA
o ��E.gBEAUT,F S,�FrpBEgUT�
G�` w , A , '
o
SUMMARY OF REVENUES
AND EXPENDITURES
REVENUES:
Licenses & Permits
Intergovernmental
Charges for Services
Miscellaneous
Revenue Totals
EXPENDITURES:
Public Safetv
DARE
Public Works
Washington County Recycling Grant
Culture & Recreation
Special Events
St Croix Valley Recreation Center
Library
Parks
Culture & Recreation Total
Total Expenditures
Revenues over (under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers (out)
Other Financing Sources (Uses) Total
Net increase in fund balance
Fund Balance - Jan 1
Fund Balance - Dec 31
$ 4,509 $ 5,500 $ 4,500 $ (1,000)
$ 69,647 $ 59,700 $ 56,713 $ (2,987)
$ 52,942
2003
2004
$ 8,000
2002
AMENDED
ADOPTED
$ Increase
ACTUAL
BUDGET
BUDGET
(Decrease)
$ 1,085
$ 900
$ 1,000
$ 100
362,597
59,700
58,713
(987)
1,209,289
1,026,117
1,157,200
131,083
51,421
32,800
38,600
5,800
$ 1,624,392
$ 1,119,517
$ 1,255,513
$ 135,996
$ 4,509 $ 5,500 $ 4,500 $ (1,000)
$ 69,647 $ 59,700 $ 56,713 $ (2,987)
$ 52,942
$ 39,750
$ 47,750
$ 8,000
960,042
852,648
894,565
41,917
885,407
849,245
870,695
21,450
891,501
1,289,275
724,592
(564,683)
$ 2,789,892
$ 3,030,918
$ 2,537,602
$ (493,316)
$ 2,864,048 $ 3,096,118 $ 2,598,815 $ (497,303)
$ (1,239,656) $ (1,976,601) $ (1,343,302) $ 633,299
$ 1,570,495 $ 2,163,070 $ 1,604,437 $ (558,633)
(290,182) (186,469) (261,135) (74,666)
$ 1,280,313 $ 1,976,601 $ 1,343,302 $ (633,299)
$ 40,657 $ - $ - $
685,653 726,310 726,310
$ 726,310 $ 726,310 $ 726,310 $
EEO
CITY OF STILLWATER, MINNESOTA
SPECIAL EVENTS
Fund Type: Special Revenue Fund
Fund Number: 200 C)
Fund Description:
The Special Events Fund accounts for special events held within the City.
Funding:
Primarily financed with donations and a transfer (operating) from the General Fund.
2004 Budget Impacts:
- Policing services are services provided by the Police Department for major events held within
the City limits. These services are sometimes reimbursed by the event holders.
50
CITY OF STILLWATER, MINNESOTA
SPECIAL EVENTS
Fund Type: Special Revenue Fund
C) Fund Number: 200
SUMMARY OF REVENUES
AND EXPENDITURES
REVENUES:
Miscellaneous:
Donations
Refunds & Reimbursements
Revenue Total
EXPENDITURES:
Services and Charges:
Policing Services
Other
Services and Charges Total
Miscellaneous:
Lumber Jack Days
Fireworks
Other
Miscellaneous Total
Total Expenditures
Revenues over (under) expenditures
Other Financing Sources
Transfer In -General Fund
Net increase in fund balance
Fund Balance - Jan 1
Fund Balance - Dec 31
2002
ACTUAL
2003
AMENDED
BUDGET
2004
ADOPTED
BUDGET
$ Increase
(Decrease)
$ 15,000 $
5,000 $
10,000 $
5,000
19,543
17,000
20,000
3,000
$ 34,543 $
22,000 $
30,000 $
8,000
$ 19,543
$
17,000
$
20,000
$
3,000
500
750
750
-
$ 20,043
$
17,750
$
20,750
$
3,000
$ 5,000
$
-
$
-
$
-
25,000
20,000
25,000
5,000
2,899
2,000
2,000
-
$ 32,899
$
22,000
$
27,000
$
5,000
$ 52,942
$
39,750
$
47,750
$
8,000
$ (18,399)
$
(17,750)
$
(17,750)
$
-
$ 18,399
$
17,750
$
17,750
$
51
CITY OF STILLWATER, MINNESOTA
ST CROIX VALLEY REC CENTER
Fund Type: Special Revenue Fund
Fund Number: 202 C)
Fund Description:
The St. Croix Valley Recreation Center provides recreational opportunities for all ages and skill
levels to participate in various indoor recreational activities, such as ice skating, hockey and
walking. The City contracts with an outside vendor to staff and manage the complex
Funding:
Financing is provided by the fees generated by the facility. Capital Outlay purchases are financed with
General Obligation Capital Outlay Bonds.
2004 Budget Impacts:
- All donations and net revenues (revenues less expenditures) are transferred out to the Recreation
Center's debt service funds ($2,135,000 GO Rev Bonds, Series 2000D and $4,610,000 GO Rev Bonds,
Series 1998A)
52
CITY OF STILLWATER, MINNESOTA
ST CROIX VALLEY REC CENTER
Fund Type: Special Revenue Fund
C) Fund Number: 202
2003
2004
SUMMARY OF REVENUES
2002
AMENDED
ADOPTED
$ Increase
AND EXPENDITURES
ACTUAL
BUDGET
BUDGET
(Decrease)
REVENUES:
Charges for Service:
Concessions
$
103,715
$
88,350
$
95,500
$
7,150
Advertising
27,530
27,500
49,000
21,500
Adult & Children's Programs
854,013
688,789
780,000
91,211
Skating
103,750
100,390
109,500
9,110
Donations
53,268
65,000
66,300
1,300
Miscellaneous
54,708
40,588
42,100
1,512
Revenue Total
$
1,196,984
$
1,010,617
$
1,142,400
$
131,783
EXPENDITURES:
St Croix Valley Rec Center
Supplies
$
89,086
$
75,353
$
80,500
$
5,147
Services & Charges
486,667
385,230
429,005
43,775
Miscellaneous
14,271
14,800
17,400
2,600
Capital Outlay
90,640
9,500
8,300
(1,200)
Rec Center Total
$
680,664
$
484,883
$
535,205
$
50,322
St Croix Valley Fieldhouse
Supplies
$
3,427
$
8,800
$
8,400
$
(400)
Services & Charges
133,890
219,115
212,593
(6,522)
Miscellaneous
2,805
3,000
3,100
100
Capital Outlay
3,248
-
Fieldhouse Total
$
143,370
$
230,915
$
224,093
$
(6,822)
Lily Lake Ice Arena
Supplies
$
7,511
$
6,000
$
6,200
$
200
Services & Charges
119,634
111,150
122,967
11,817
Miscellaneous
561
700
1,100
400
Capital Outlay
8,302
19,000
5,000
(14,000)
Lily Lake Ice Arena Total
$
136,008
$
136,850
$
135,267
$
(1,583)
Total Expenditures
$
960,042
$
852,648
$
894,565
$
41,917
Revenues over (under) expenditures
$
236,942
$
157,969
$
247,835
$
89,866
Other Financing Sources (Uses)
Transfer In
$
26,374
$
28,500
$
13,300
$
(15,200)
Transfer (Out)
(290,182)
(186,469)
(261,135)
(74,666)
Other Financing Sources (Uses) Total
$
(263,808)
$
(157,969)
$
(247,835)
$
(89,866)
Net increase in fund balance
$
(26,866)
$
-
$
-
$
Fund Balance - Jan 1
481,803
454,937
454,937
Fund Balance - Dec 31
$
454,937
$
454,937
$
454,937
$
53
CITY OF STILLWATER, MINNESOTA
LIBRARY
Fund Type: Special Revenue Fund
Fund Number: 230
Fund Description:
The Stillwater Public Library provides a wide variety of library services to the City's residents and
surrounding communities. This fund accounts for service operations of the library and the maintenance
of the library building.
2004 Staffing Level:
Full Time
Part Time (Benefitted)
Part Time (Non -Benefitted)
FTE (Full Time Equivalents)
FTE (Full Time Equivalents)
Number of Positions
Funding:
Primairily funded by a transfer (operating) from the General Fund. Capital Outlay purchases are financed
with General Obligation Capital Outlay Bonds.
2004 Budget Impacts:
- The 2004 budget has restored some of the operating hours of the library which were reduced with
the 2003 amended budget.
- Personnel costs include 3.0% COLA on wages, a 6.75% increase in health insurance rates,
and a 8% decrease on dental insurance rates.
54
CITY OF STILLWATER, MINNESOTA
`NE BEAUTjf,
SUMMARY OF REVENUES
AND EXPENDITURES
REVENUES:
Charges for Service
Miscellaneous
Revenue Total
EXPENDITURES:
Operations:
Personnel Services
Supplies
Services & Charges
Miscellaneous
Capital Outlay
Operations Total
Plant
Personnel Services
Supplies
Services & Charges
Miscellaneous
Capital Outlay
Plant Total
Total Expenditures
Revenues over (under) expenditures
Other Financing Sources
Transfer In:
General Fund
Capital Outlay Bond Proceeds
Capital Projects Fund
Other Financing Sources Total
Net increase in fund balance
Fund Balance - Jan 1
Fund Balance - Dec 31
LIBRARY
Fund Type: Special Revenue Fund
Fund Number: 230
$ 554,001
2003
2004
$
2002
AMENDED
ADOPTED
$ Increase
ACTUAL
BUDGET
BUDGET
(Decrease)
$ 4,595
$ 4,000
$ 4,300
$ 300
5,701
4,300
4,600
300
$ 10,296
$ 8,300
$ 8,900
$ 600
$ 554,001
$
557,711
$
597,885
$
40,174
103,682
$ 861,795 $
98,780
$ -
98,986
4,188
206
50,409
$ 12,205
43,054
$ 12,205 $
44,780
1,726
2,742
3,155
3,155
-
25,846
30,200
20,500
(9,700)
$ 736,680
$
732,900
$
765,306
$
32,406
$ 34,495
$
36,601
$
37,708
$
1,107
4,361
3,300
3,300
-
56,337
54,944
61,881
6,937
2,333
2,500
2,500
-
51,201
19,000
(19,000)
$ 148,727
$
116,345
$
105,389
$
(10,956)
$ 885,407
$
849,245
$
870,695
$
21,450
$ (875,111)
$
(840,945)
$
(861,795)
$
(20,850)
$ 798,982 $ 786,945 $ 841,295 $
77,046
49,200
20,500
7,100
4,800
-
$ 883,128
$ 840,945
$ 861,795 $
$ 8,017
$ -
$ $
4,188
12,205
12,205
$ 12,205
$ 12,205
$ 12,205 $
55
54,350
(28,700)
(4,800)
20,850
CITY OF STILLWATER, MINNESOTA
PARKS
Fund Type: Special Revenue Fund
Fund Number: 240
Fund Description:
The Parks Department/Fund provides for maintenance of City owned parks.
2004 Staffing Level:
Full Time 6.5IFTE (Full Time Equivalents)
Part Time (Seasonal) 1.0 Number of Positions
Funding:
Primairily funded by a transfer (operating) from the General Fund. Capital Outlay purchases are financed with
General Obligation Capital Outlay Bonds.
2004 Budget Impacts:
- Personnel costs include 1.5% CODA on wages, a 6.75% increase in health insurance rates,
and a 8% decrease on dental insurance rates.
CITY OF STILLWATER, MINNESOTA
�E BEApj�
SUMMARY OF REVENUES
AND EXPENDITURES
REVENUES:
Licenses and Permits
Intergovernmental
Charges for Service
Miscellaneous
Revenue Total
EXPENDITURES:
Personnel Services:
Salaries - Full Time
Salaries - Part Time
Benefits
Personnel Services Total
Supplies:
Services and Charges:
Miscellaneous:
Capital Outlay:
Land
Improvements
Machinery & Equipment
Computer Equipment
Automotive Equipment
Capital Outlay Total
Total Expenditures
Revenues over (under) expenditures
Other Financing Sources
Transfer In:
General Fund
Capital Outlay Bond Proceeds
Capital Projects Fund
Other Financing Sources Total
Net increase in fund balance
Fund Balance - Jan 1
Fund Balance - Dec 31
PARKS
Fund Type: Special Revenue Fund
Fund Number: 240
$ 280,681 $ 286,812 $ 292,357 $ 5,545
14,757 5,100 10,000 4,900
80,125 85,445 83,116 (2,329)
$ 375,563 $ 377,357 $ 385,473 $ 8,116
$ 45,018 $ 50,200 $ 49,400 $ (800)
$ 63,134 $ 59,748 $ 96,619 $ 36,871
$ 4,735 $ 6,300 $ 5,300 $ (1,000)
$ 327,793 $ 8,000 $ - $ (8,000)
21,080 542,670 100,000 (442,670)
35,655 245,000 86,000 (159,000)
1,775 - 1,800 1,800
16,748 -
$ 403,051 $ 795,670 $ 187,800 $ (607,870)
$ 891,501 $ 1,289,275 $ 724,592 $ (564,683)
$ (573,512) $(1,272,375) $ (707,592) $ 564,783
$ 532,287 $ 469,205 $ 519,792 $ 50,587
96,807 795,670 187,800 (607,870)
10,000 7,500 - (7,500)
$ 639,094 $ 1,272,375 $ 707,592 $ (564,783)
$ 65,582 $ - $ $
165,270 230,852 230,852
$ 230,852 $ 230,852 $ 230,852 $
57
2003
2004
2002
AMENDED
ADOPTED
$ Increase
ACTUAL
BUDGET
BUDGET
(Decrease)
$ 1,085
$ 900
$ 1,000
$ 100
300,000
-
2,000
2,000
7,710
11,500
10,500
(1,000)
9,194
4,500
3,500
(1,000)
$ 317,989
$ 16,900
$ 17,000
$ 100
$ 280,681 $ 286,812 $ 292,357 $ 5,545
14,757 5,100 10,000 4,900
80,125 85,445 83,116 (2,329)
$ 375,563 $ 377,357 $ 385,473 $ 8,116
$ 45,018 $ 50,200 $ 49,400 $ (800)
$ 63,134 $ 59,748 $ 96,619 $ 36,871
$ 4,735 $ 6,300 $ 5,300 $ (1,000)
$ 327,793 $ 8,000 $ - $ (8,000)
21,080 542,670 100,000 (442,670)
35,655 245,000 86,000 (159,000)
1,775 - 1,800 1,800
16,748 -
$ 403,051 $ 795,670 $ 187,800 $ (607,870)
$ 891,501 $ 1,289,275 $ 724,592 $ (564,683)
$ (573,512) $(1,272,375) $ (707,592) $ 564,783
$ 532,287 $ 469,205 $ 519,792 $ 50,587
96,807 795,670 187,800 (607,870)
10,000 7,500 - (7,500)
$ 639,094 $ 1,272,375 $ 707,592 $ (564,783)
$ 65,582 $ - $ $
165,270 230,852 230,852
$ 230,852 $ 230,852 $ 230,852 $
57
CITY OF STILLWATER, MINNESOTA
WASHINGTON COUNTY RECYLING GRANT
Fund Type: Special Revenue Fund
Fund Number: 255 C)
Fund Description:
The Washington County Recycling Grant fund accounts for the recycling grants received from Washington
County. The funds from this grant can only be used for purposes specified by the grant agreement.
Funding:
Funded exclusively with grant funds received from Washington County and interest earned on
investments (the fund's prorated share).
2004 Budget Impacts:
RM
CITY OF STILLWATER, MINNESOTA
WASHINGTON COUNTY RECYLING GRANT
Fund Type: Special Revenue Fund
a) Fund Number: 255
SUMMARY OF REVENUES
AND EXPENDITURES
REVENUES:
Miscellaneous:
Intergovernmental
Interest
Revenue Total
EXPENDITURES:
Services and Charges:
Contractual -Recycling Charge
Other
Services and Charges Total
Miscellaneous:
Total Expenditures
Net increase in fund balance
Fund Balance - Jan 1
Fund Balance - Dec 31
2002
ACTUAL
2003
AMENDED
BUDGET
2004
ADOPTED
BUDGET
$ Increase
(Decrease)
$ 62,597 $ 59,700 $ 56,713 $ (2,987)
635 - - -
$ 63,232 $ 59,700 $ 56,713 $ (2,987)
$ 63,450
$
48,240
$
46,160
$
(2,080)
768
2,200
1,500
(700)
$ 64,218
$
50,440
$
47,660
$
(2,780)
$ 5,429
$
9,260
$
9,053
$
(207)
$ 69,647
$
59,700
$
56,713
$
(2,987)
$ (6,415)
$
-
$
$
30,996
24,581
24,581
$ 24,581
$
24,581
$
24,581
$
59
CITY OF STILLWATER, MINNESOTA
DARE
Fund Type: Special Revenue Fund
Fund Number: 263 a)
Fund Description:
The DARE fund accounts all receipts and expenditures associated with the drug awareness program.
Pursuant to State mandate, funds received for this program are used exclusively for this program.
Funding:
Funding is provided by donations and a contribution from the General Fund.
2004 Budget Impacts:
.0
CITY OF STILLWATER, MINNESOTA
61
DARE
Fund Type:
Special Revenue Fund
Fund Number: 263
2003
2004
SUMMARY OF REVENUES
2002
AMENDED
ADOPTED $ Increase
AND EXPENDITURES
ACTUAL
BUDGET
BUDGET
(Decrease)
REVENUES:
Miscellaneous:
Donations
$
-
$
1,500
$
500 $ (1,000)
Interest
108
-
- -
Other
1,240
500
- (500)
Revenue Total
$
1,348
$
2,000
$
500 $ (1,500)
EXPENDITURES:
Supplies:
$
4,509
$
5,500
$
4,500 $ (1,000)
Revenues Over (Under) Expenditures
$
(3,161)
$
(3,500)
$
(4,000) $ (500)
Other Financing Sources
Transfer In:
General Fund
$
3,500
$
3,500
$
4,000 $ 500
Net increase in fund balance
$
339
$
-
$
- $ -
Fund Balance - Jan 1
3,396
3,735
3,735
Fund Balance - Dec 31
$
3,735
$
3,735
$
3,735 $
61
THIS PAGE INTENTIALLY LEFT BLANK
Debt Service
Funds
Debt Service Funds are used by the Cityto account for the accumulation of resources and the
payment of general obligation debt and other long-term debt.
THIS PAGE INTENTIALLY LEFT BLANK
' CITY OF STILLWATER, MINNESOTA
DEBT SERVICE FUNDS
2003 2004
' SUMMARY OF REVENUES 2002 AMENDED ADOPTED $ Increase
AND EXPENDITURES ACTUAL BUDGET BUDGET (Decrease)
REVENUES:
' Property Taxes $ 1,722,902 $ 2,142,774 $ 2,633,083 $ 490,309
Special Assessments: 550,067 438,000 339,000 (99,000)
Market Value Homestead Credit 152,926 - -
' Interest 123,446 12,000 - (12,000)
Other 149,445 147,038 142,853 (4,185)
Revenue Total $ 2,698,786 $ 2,739,812 $ 3,114,936 $ 375,124
EXPENDITURES:
Debt Service:
Principal
Interest
Paying Agent Fees
Bond Issuance Fees
Professional Services
Other
Expenditure Total
Revenues over expenditures
Other Financing Sources
Bond Proceeds
Transferin
Other Financing Sources Total
Net increase in fund balance
Fund Balance - Jan 1
Residual Equity Transfer
Fund Balance - Dec 31
$ 3,088,333 $ 2,901,709 $ 3,338,357 $ 436,648
1,461,094 1,476,190 1,274,710 (201,480)
7,620 7,865 7,900 35
8,275 - - -
4,340
42,956 - -
$ 4,612,618 $ 4,385,764 $ 4,620,967 $ 235,203
$ (1,913,832) $ (1,645,952) $ (1,506,031) $ 139,921
$ 96,168 $ - $ - $ -
1,475,822 1,519,805 1,631,677 111,872
$ 1,571,990 $ 1,519,805 $ 1,631,677 $ 111,872
$ (341,842) $ (126,147) $ 125,646 $ 251,793
7,030,136 6,334,728 6,208,581 (126,147)
(353,566) - - -
$ 6,334,728 $ 6,208,581 $ 6,334,227 $ 125,646
65
CITY OF STILLWATER, MINNESOTA
'tNg BEq�T�FJ
�t
Fund Type: Debt 1 �O
FuTd ♦ . nb' 11 ` v�saaN�
Funds Description:
These funds record the receipt of property taxes generated by the debt service levy and the payment of
principal, interest and paying agent fees for outstanding General Obligation Capital Outlay Bonds
(GO CO Bonds) issued by the City.
Funding:
Primarily
financed with property taxes through an annual debt service levy.
2004 Budget Impacts:
Balance
Principal
Interest
Levy Amount
Fund
as of
l I
in
D2004 l
Due 4
for
Numberl
Bond Issue
12/31/03
200ue
1e
200Paya4
Existing
Debt:
303
$200,000 GO CO Bonds, Series 2003HS
$170,000
$30,000
$5,100
Canceled
306
$1,840,000 GO CO Bonds, Series 1993C
$460,000
$100,000
$20,653
$87,442
308
$170,000 GO CO Bonds, Series 1994D
$40,000
$20,000
$1,610
$22,134
320
$1,345,000 GO CO Bonds, Series 2003A
$1,345,000
$155,000
$47,713
$198,831
323
$7,840,000 GO CO Bonds, Series 2002A
$7,680,000
$495,000
$309,989
$842,042
324
$990,000 GO CO Bonds, Series 2000C
$640,000
$80,000
$29,968
$119,707
325
$5,530,000 GO CO Bonds, Series 1996A
$3,715,000
$205,000
$190,513
$420,407
326
$705,000 GO CO Bonds, Series 1997A
$155,000
$55,000
$6,105
$41,804
328
$2,500,000 GO CO Bonds, Series 1998B
$1,685,000
$110,000
$72,535
$194,342
New Debt:
304 1GO CO Bonds of 2004
1 1 $200,000
Totals 11$1,250,00011 $684,18611 $2,126,7091
Notes:
- General Obligation Bonds are backed with the full faith and credit, and taxing power of the City.
- Fund balance is reserved for debt service payments, both current and future.
CITY OF STILLWATER, MINNESOTA
GO CAPITAL OUTLAY BONDS
Fund Type: Debt Service Funds
C) Fund Numbers: 300 - 329
SUMMARY OF REVENUES
AND EXPENDITURES
REVENUES:
Property Taxes:
Current
Delinquent
Market Value Homestead Credit
Interest
Revenue Total
EXPENDITURES:
Debt Service:
Principal
Interest
Paying Agent Fees
Bond Issuance Fees
Professional Services
Other
Expenditure Total
Revenues over expenditures
Other Financing Sources
Bond Proceeds
Transfer In
Other Financing Sources Total
Net increase in fund balance
Fund Balance - Jan 1
Fund Balance - Dec 31
2003 2004
2002 AMENDED ADOPTED $ Increase
ACTUAL BUDGET BUDGET (Decrease)
$ 1,434,214 $ 1,805,271 $ 2,126,709 $ 321,438
15,823 - - -
128,669 -
22,844 - - -
$ 1,601,550 $ 1,805,271 $ 2,126,709 $ 321,438
$ 843,333 $ 883,332 $ 1,250,000 $ 366,668
555,847
676,514
684,186
7,672
2,273
2,075
2,900
825
8,275
-
-
-
1,500
$
-
35,100
32,192
-
-
-
$ 1,443,420
$ 1,561,921
$ 1,937,086
$ 375,165
$ 158,130
$ 243,350
$ 189,623
$ (53,727)
$ 96,168
$
$
-
$
-
-
35,100
35,100
$ 96,168
$
$
35,100
$
35,100
$ 254,298
$ 243,350
$
224,723
$
(18,627)
1,543,618
1,797,916
2,041,266
243,350
$ 1,797,916
$ 2,041,266
$
2,265,989
$
224,723
67
CITY OF STILLWATER, MINNESOTA
GO IMPROVEMENT BONDS
Fund Type: Debt Service Funds
Fund Numbers: 330 - 359 10
Funds Description:
These funds record the receipt of special assessment payments, property taxes and the payment of
principal, interest and paying agent fees for outstanding General Obligation Improvement Bonds
(GO Imp Bonds) issued by the City.
Funding:
$130,000
Primarily financed with special assessments and property taxes when necessary.
N/A
2004 Budget Impacts:
$50,000
$10,405
N/A
Balance
Principal
Interest Levy Amount
Fund
$930,000
as of
I D2004 l ue in
D2004 ue in for
Numberl
Bond Issue
12/31/03
004Payab1e
Existing Debt:
336 $1,410,000 GO Imp Bonds, Series 1996B
337 $485,000 GO Imp Bonds, Series 1997B
338 $665,000 GO Imp Bonds, Series 1998C
339 $1,390,000 GO Imp Bonds, Series 2000A
New Debt:
304 IGO Imp Bonds of 2004
$435,000
$130,000
$17,940
N/A
$240,000
$50,000
$10,405
N/A
$390,000
$65,000
$14,853
N/A
$930,000
$140,000
$42,448
N/A
11 Totals 11 $385,00011 $85,64611
$250,000
$250,000
Notes:
- General Obligation Bonds are backed with the full faith and credit, and taxing power of the City
- Fund balance is reserved for debt service payments, both current and future.
.:
CITY OF STILLWATER, MINNESOTA
GO IMPROVEMENT BONDS
Fund Type: Debt Service Funds
a) Fund Numbers: 330 - 359
SUMMARY OF REVENUES
AND EXPENDITURES
REVENUES:
Property Taxes
Special Assessments:
Current
Delinquent
Prepayments
Tax Forfeit
Hookup Charges
Interest
Revenue Total
EXPENDITURES:
Debt Service:
Principal
Interest
Paying Agent Fees
Professional Services
Other
Expenditure Total
Net increase in fund balance
Fund Balance - Jan 1
Residual Equity Transfer
Fund Balance - Dec 31
$ 1,030,000 $ 525,000 $ 385,000 $ (140,000)
164,772
2003
2004
(44,159)
2002
AMENDED
ADOPTED
$ Increase
ACTUAL
BUDGET
BUDGET
(Decrease)
$ -
$ -
$ 250,000
$ 250,000
$ 379,708
$ 438,000
$ 339,000
$ (99,000)
7,377
-
-
-
98,301
-
-
-
18,740
-
-
-
45,941
-
-
-
56,789
-
-
-
$ 606,856
$ 438,000
$ 589,000
$ 151,000
$ 1,030,000 $ 525,000 $ 385,000 $ (140,000)
164,772
129,805
85,646
(44,159)
2,424
2,490
1,500
(990)
2,840
-
-
-
1,322
-
-
$ 1,201,358
$ 657,295
$ 472,146
$ (185,149)
$ (594,502)
$ (219,295)
$ 116,854
$ 336,149
3,211,489
2,263,421
2,044,126
(219,295)
(353,566)
-
-
-
$ 2,263,421
$ 2,044,126
$ 2,160,980
$ 116,854
CITY OF STILLWATER, MINNESOTA
N� BEq�h,
GO TIF BONDS
Uund 1 Debt 1
Fu-rFu-rd Nwtjbers:1 ' a-aan
Funds Description:
These funds record the receipt of tax increment and the payment of principal, interest and paying
agent fees for outstanding General Obligation Tax Increment Financing Bonds (GO TIF Bonds) issued
by the City.
Funding:
Primarily financed with tax increment transferred in from the obligating TIF District..
2004 Budget Impacts:
Balance Principal Interest
Fund TIF District as of Due in Due in
Number Bond Issue Obligation 12/31/03 1 2004 1 2004
Existing Debt:
360
$2,265,000 GO TIF Bonds, Series 2000F
TIF #1
$1,590,000
$370,000
$64,463
363
$810,000 GO TIF Bonds, Series 1996C
TIF #3
$215,000
$105,000
$7,748
366
$1,000,000 GO TIF Bonds, Series 1993A
TIF #6
$395,000
$95,000
$17,266
374
$3,435,000 GO TIF Bonds, Series 2003B
TIF #4
$3,435,000
$320,000
$83,915
Totals 11 $890,000 11 $173,3921
Notes:
- General Obligation Bonds are backed with the full faith and credit, and taxing power of the City.
- Fund balance is reserved for debt service payments, both current and future.
70
CITY OF STILLWATER, MINNESOTA
71
GO TIF BONDS
Fund Type: Debt
Service Funds
Fund Numbers: 360 - 379
2003
2004
SUMMARY OF REVENUES
2002
AMENDED
ADOPTED
$ Increase
AND EXPENDITURES
ACTUAL
BUDGET
BUDGET
(Decrease)
REVENUES:
Interest
$
14,202
$
-
$ -
$ -
EXPENDITURES:
Debt Service:
Principal
$
730,000
$
785,000
$ 890,000
$ 105,000
Interest
343,816
308,653
173,392
(135,261)
Paying Agent Fees
1,823
1,850
2,050
200
Expenditure Total
$
1,075,639
$
1,095,503
$ 1,065,442
$ (30,061)
Revenues Over (Under) Expenditures
$
(1,061,437)
$
(1,095,503)
$ (1,065,442)
$ 30,061
Other Financing Sources
Transfer in
$
1,075,640
$
1,148,336
$ 1,065,442
$ (82,894)
Net increase in fund balance
$
14,203
$
52,833
$ -
$ (52,833)
Fund Balance - Jan 1
1,441,555
1,455,758
1,508,591
52,833
Fund Balance - Dec 31
$
1,455,758
$
1,508,591
$ 1,508,591
$ -
71
CITY OF STILLWATER, MINNESOTA
GO REVENUE BONDS
Fund Type: Debt Service Funds
Fund Numbers: 380 - 389 10
Funds Description:
These funds record the revenues received and the payment of principal, interest and paying agent fees
for outstanding General Obligation Revenue Bonds (GO Rev Bonds) issued by the City.
Funding:
$1,330,000 GO Rev Bonds, Series 2000B
This bond issue was issued by the City for the Board of Water Commission (City's Component Unit).
Funding is provided by the Board of Water Commission through water user fees.
$2,135, 000 GO Rev Bonds, Series 2000D
Funding is provided by donations and net revenues (revenues less expenditures) from St Croix Valley
Recreation Center operations and property taxes (when needed).
$4,610,000 GO Rev Bonds, Series 1998A
Funding is provided by donations and net revenues (revenues less expenditures) from St Croix Valley
Recreation Center operations, tax increment from TIF District #4 and property taxes (when needed).
2004 Budget Impacts:
Fund
Number
Bond Issue
Balance
as of
12/31/03
Existing
Debt:
Levy Amount
Due in
380
for Payable
GO Rev Bonds, Series 2000B
$1,060,000
381
($1,330,000
$2,135,000
GO Rev Bonds, Series 2000D
$1,995,000
382
$4,610,000
GO Rev Bonds, Series 1998A
$3,380,000
$152,860
$256,374
$405,000 11
1 Totals
Principal
Interest
Levy Amount
Due in
Due in
1
for Payable
2004
2004
2004
$90,0001
$52,503
N/A
$75,0001
$105,283
Cancelled
$240,000 1
$152,860
$256,374
$405,000 11
$310,646 p
$256,3741
Notes:
- General Obligation Bonds are backed with the full faith and credit, and taxing power of the City.
- Fund balance is reserved for debt service payments, both current and future.
72
CITY OF STILLWATER, MINNESOTA
GO REVENUE BONDS
Fund Type: Debt Service Funds
C) Fund Numbers: 380-389
SUMMARY OF REVENUES
AND EXPENDITURES
REVENUES:
Property Taxes:
Current
Delinquent
Market Value Homestead Credit
Interest
Other
Revenue Totals
EXPENDITURES:
Debt Service:
Principal
Interest
Paying Agent Fees
Other
Expenditure Total
Revenues Over (Under) Expenditures
Other Financing Sources:
Transfers In:
St Croix Valley Recreation Center
TIF District #4
Other Financing Sources Total
Net increase in fund balance
Fund Balance - Jan 1
Fund Balance - Dec 31
2003 2004
2002 AMENDED ADOPTED $ Increase
ACTUAL BUDGET BUDGET (Decrease)
$ 270,385 $ 337,503 $ 256,374 $ (81,129)
2,480 - -
24,257 - - -
12,889 - -
149,445 147,038 142,853 (4,185)
$ 459,456 $ 484,541 $ 399,227 $ (85,314)
$ 375,000 $ 385,000 $ 405,000 $ 20,000
345,235 328,398 310,646 (17,752)
1,100 1,450 1,450
9,442 - - -
$ 730,777 $ 714,848 $ 717,096 $ 2,248
$ (271,321) $ (230,307) $ (317,869) $ (87,562)
$ 290,182 $ 186,469 $ 261,135 $ 74,666
-
75,000
75,000
-
$ 290,182
$ 261,469
$ 336,135 $
74,666
$ 18,861
$ 31,162
$ 18,266 $
(12,896)
782,050
800,911
832,073
31,162
$ 800,911
$ 832,073
$ 850,339 $
18,266
73
CITY OF STILLWATER, MINNESOTA
OTHER LONG-TERM DEBT
Fund Type: Debt Service Funds
Fund Numbers: 390 - 399 ID
Funds Description:
These funds record the revenues received and the payment of principal and interest for other
outstanding long-term debt issued by the City.
Funding:
$1,100,000 State Stream Protection and Improvement Loan
Funding is provided by impact fees paid by developers who develop in the annexation area benefitting
from theTrout Stream Mitigation Project.
$850,000 State Stream Protection and Improvement Loan
Funding is provided by impact fees paid by developers who develop in the annexation area benefitting
from theTrout Stream Mitigation Project.
Capital Lease -Fire Truck
Funding is provided by proceeds from Capital Outlay Bonds issued with prior year's capital outlay
expenditures.
2004 Budget Impacts:
Balance Principal
Fund as of Due in
Number Bond Issue 12/31/03 2004
Existing Debt:
390 1$1,100,000 State Stream Protection & Imp Loan $1,060,000
$110,000
390 $850,000 State Stream Protection & Imp Loan $1,995,000
$85,000
395 Capital Lease -Fire Truck $436,891
$213,357
1 Totals 11
$408,35711
Notes:
- Fund balance is reserved for debt service payments, both current and future.
74
Interest
Due in
2004
$0
$0
$20,840
$20,8401
CITY OF STILLWATER, MINNESOTA
OTHER LONG-TERM DEBT
Fund Type: Debt Service Funds
C) Fund Numbers: 390-399
2003 2004
SUMMARY OF REVENUES 2002 AMENDED ADOPTED $ Increase
AND EXPENDITURES ACTUAL BUDGET BUDGET (Decrease)
REVENUES:
Interest $ 16,722 $ 12,000 $ - $
EXPENDITURES:
Debt Service:
Principal
Interest
Expenditure Total
Revenues Over (Under) Expenditures
Other Financing Sources:
Transfers In:
Capital Outlay Bonds 2001/2002
Capital Outlay Bonds 2003
Captail Outlay Bonds 2004
Permanent Improvement Fund
Other Financing Sources Total
Net increase in fund balance
Fund Balance - Jan 1
Fund Balance - Dec 31
$ 110,000
$ 323,377
$ 408,357 $
84,980
51,424
32,820
20,840
(11,980)
$ 161,424
$ 356,197
$ 429,197 $
73,000
$ (144,702)
$ (344,197)
$ (429,197) $
(73,000)
$ 200,000
$
-
$
-
$
-
-
237,500
-
(237,500)
-
-
234,197
234,197
110,000
110,000
195,000
85,000
$ 310,000
$
347,500
$
429,197
$
81,697
$ 165,298
$
3,303
$
-
$
(3,303)
51,424
216,722
220,025
3,303
$ 216,722
$
220,025
$
220,025
$
-
75
THIS PAGE INTENTIALLY LEFT BLANK
Capital Project
Funds
Capital Project Funds are used by the City to account for the construction/acquisition
of capital projects within the City's Tax Increment Financing Districts.
THIS PAGE INTENTIALLY LEFT BLANK
CITY OF STILLWATER, MINNESOTA
CAPITAL PROJECT FUNDS
' 2003 2004
' SUMMARY OF REVENUES 2002 AMENDED ADOPTED $ Increase
AND EXPENDITURES ACTUAL BUDGET BUDGET (Decrease)
REVENUES:
' Tax Increment $ 1,293,957 $ 1,769,000 $ 1,869,000 $ 100,000
Market Value Homestead Credit 20,870
Interest 35,257 - - -
' Other 5,418 5,866 6,353 487
Revenue Total $ 1,350,084 $ 1,769,000 $ 1,869,000 $ 100,487
' EXPENDITURES:
Contractual $ 223,673 $ 191,311 $ 202,072 $ 10,761
Legal 35,031 - - -
' Admin Charges -General Fund 15,000 45,000 - (45,000)
Interest on Notes 43,200 43,200
Other 17,189 - - -
' Expenditure Total $ 290,893 $ 236,311 $ 245,272 $ 8,961
Revenues over (under) expenditures $ 1,059,191 $ 1,532,689 $ 1,623,728 $ 91,526
' Other Financing Uses
Transfer Out $ (1,075,640) $ (1,223,336) $ (1,140,442) $ 82,894
Net increase (decrease) in fund balance $ (16,449) $ 309,353 $ 483,286 $ 173,933
Fund Balance - Jan 1 940,385 923,936 1,233,289 309,353
' Fund Balance - Dec 31 $ 923,936 $ 1,233,289 $ 1,716,575 $ 483,286
79
CITY OF STILLWATER, MINNESOTA
TIF rICT aE eeaur
Uund 1' Capital 1 1 c
Fund Number: 461 -"VE
Fund Description:
The City is the administering authority for Development District #1, Tax Increment District #1,
Downtown and Industrial Park Scattered Sites (TIF District #1). The district is a redevelopment
district established in 1985 and has a 25 -year duration upon the receipt of the first tax increment.
1986 was the date of the first tax increment. December 31, 2011 is the required date of
decertification.
Debt Obligation:
$2,265,000 Tax Increment Refunding Bond, Series 2000F.
Total amount outstanding as of December 31, 2003: $1,590,000.
2004 Budget Impacts:
- Transfer Out represents funds transferred to $2,265,000 Tax Increment Refunding Bond,
Series 2000F debt service fund for payment of current year debt service obligations.
M
CITY OF STILLWATER, MINNESOTA
TIF DISTRICT #1
Fund Type: Capital Projects Fund
C) Fund Number: 461
2003
2004
SUMMARY OF REVENUES
2002
AMENDED
ADOPTED
$
Increase
AND EXPENDITURES
ACTUAL
BUDGET
BUDGET
(Decrease)
REVENUES:
Tax Increment
$
450,611
$
659,000
$
676,000
$
17,000
Market Value Homestead Credit
3,607
-
-
-
Interest
14,745
-
-
-
Note Receivable (MN Zephyr)
5,417
5,866
6,353
487
Revenue Total
$
474,380
$
664,866
$
682,353
$
17,487
EXPENDITURES:
Contractual:
Simonet
$
47,928
$
-
$
-
$
-
Lumber Barons Hotel
15,321
3,600
4,000
400
Readex
9,452
9,500
11,000
1,500
Lind Parking Lot Purchase
2,063
1,311
497
(814)
Mainstream/Maple Island
61,358
40,000
45,000
5,000
Desch Development
18,963
19,000
25,000
6,000
UBC/Lanoga
12,943
13,000
12,000
(1,000)
Schoonover Body Works
9,615
-
-
-
ABS Company
2,970
3,600
3,700
100
Blichfield Development
15,308
20,000
21,000
1,000
Contractual Total
$
195,921
$
110,011
$
122,197
$
12,186
Legal
$
8,938
$
-
$
-
$
-
Admin Charges -General Fund
15,000
45,000
-
(45,000)
Other
1,219
-
-
Expenditure Total
$
221,078
$
155,011
$
122,197
$
(32,814)
Revenues over expenditures
$
253,302
$
509,855
$
560,156
$
50,301
Other Financing Uses
Transfer Out
$
(244,825)
$
(457,470)
$
(434,763)
$
22,707
Net increase in fund balance
$
8,477
$
52,385
$
125,393
$
73,008
Fund Balance - Jan 1
237,443
245,920
298,305
52,385
Fund Balance - Dec 31
$
245,920
$
298,305
$
423,698
$
125,393
CITY OF STILLWATER, MINNESOTA
TIF DISTRICT #3
Fund Type: Capital Project Fund
Fund Number: 463 0
Fund Description:
The City is the administering authority for Development District #1, Tax Increment District #3,
Arkell Project (TIF District #3). The district is a housing district established in 1985 and has a
25 -year duration upon the receipt of the first tax increment. 1987 was the date of the first tax
increment. December 31, 2012 is the required date of decertification.
Debt Obligation:
$810,000 Tax Increment Refunding Bonds, Series 1996C.
Total amount outstanding as of December 31, 2003: $215,000.
2004 Budget Impacts:
- Transfer Out represents funds transferred to $810,000 Tax Increment Refunding Bond,
Series 1996C debt service fund for payment of current year debt service obligations.
0
CITY OF STILLWATER, MINNESOTA
TIF DisTRICT #3
Fund Type: Capital Projects Fund
C) Fund Number: 463
2003
2004
SUMMARY OF REVENUES
2002
AMENDED
ADOPTED
$
Increase
AND EXPENDITURES
ACTUAL
BUDGET
BUDGET
(Decrease)
REVENUES:
Tax Increment
$
203,712
$
275,000
$
280,000
$
5,000
Market Value Homestead Credit
14,366
-
-
-
Interest
9,400
-
-
-
Revenue Total
$
227,478
$
275,000
$
280,000
$
5,000
EXPENDITURES:
Contractual:
Zimmerman Project
$
13,771
$
13,800
$
7,875
$
(5,925)
Legal
1,094
-
-
-
Expenditure Total
$
14,865
$
13,800
$
7,875
$
(5,925)
Revenues over (under) expenditures
$
212,613
$
261,200
$
272,125
$
10,925
Other Financing Uses
Transfer Out
$
(202,679)
$
(118,141)
$
(113,498)
$
4,643
Net increase in fund balance
$
9,934
$
143,059
$
158,627
$
15,568
Fund Balance - Jan 1
363,081
373,015
516,074
143,059
Fund Balance - Dec 31
$
373,015
$
516,074
$
674,701
$
158,627
CITY OF STILLWATER, MINNESOTA
TIF DISTRICT #4
Fund Type: Capital Project Fund
Fund Number: 464 C)
Fund Description:
The City is the administering authority for Development District #1, Tax Increment District #4,
Woodland Lake Project (TIF District #4). The district is a redevelopment district established in
1986 and has a 25 -year duration upon the receipt of the first tax increment. 1987 was the date
of the first tax increment. December 31, 2012 is the required date of decertification.
Debt Obligation:
$3,435,000 Tax Increment Refunding Bonds, Series 20038.
Total amount outstanding as of December 31, 2003: $3,435,000
2004 Budget Impacts:
- Transfer Out represents funds transferred to $3,435,000 Tax Increment Refunding Bond,
Series 2003B debt service fund for payment of current year debt service obligations.
EE
CITY OF STILLWATER, MINNESOTA
TIF DISTRICT #4
Fund Type: Capital Projects Fund
C) Fund Number: 464
EXPENDITURES:
Legal
$
2003
2004
$ -
SUMMARY OF REVENUES
2002
AMENDED
ADOPTED
$ Increase
AND EXPENDITURES
ACTUAL
BUDGET
BUDGET
(Decrease)
REVENUES:
$ 120,018
$ 239,465
$ 429,900 $
190,435
Tax Increment
$ 511,061
$ 650,000
$ 670,000
$ 20,000
Interest
5,227
-
-
-
Revenue Total
$ 516,288
$ 650,000
$ 670,000
$ 20,000
EXPENDITURES:
Legal
$
781
$ -
$ -
$ -
Revenues over (under) expenditures
$
515,507
$ 650,000
$ 670,000
$ 20,000
Other Financing Uses
Transfer Out
$ (502,267)
$ (530,553)
$ (479,565) $
50,988
Net increase in fund balance
$ 13,240
$ 119,447
$ 190,435 $
70,988
Fund Balance - Jan 1
106,778
120,018
239,465
119,447
Fund Balance - Dec 31
$ 120,018
$ 239,465
$ 429,900 $
190,435
9M
CITY OF STILLWATER, MINNESOTA
TIF DISTRICT #6
Fund Type: Capital Project Fund
Fund Number: 466 C)
Fund Description:
The City is the administering authority for Development District #1, Tax Increment District #6,
Jr. High (TIF District #6). The district is a redevelopment district established in 1993 and has
a 25 -year duration upon the receipt of the first tax increment. 1995 was the date of the first tax
increment. December 31, 2019 is the required date of decertification.
Debt Obligation:
$1,000,000 Tax Increment Refunding Bonds, 1993A.
Total amount outstanding as of December 31, 2003: $395,000
2004 Budget Impacts:
- Transfer Out represents funds transferred to $1,000,000 Tax Increment Bond, Series 1993A
debt service fund for payment of current year debt service obligations.
CITY OF STILLWATER, MINNESOTA
TIF DISTRICT #6
Fund Type: Capital Projects Fund
a) Fund Number: 466
EXPENDITURES:
Legal
$
2003
2004
$ -
SUMMARY OF REVENUES
2002
AMENDED
ADOPTED
$ Increase
AND EXPENDITURES
ACTUAL
BUDGET
BUDGET
(Decrease)
REVENUES:
$ 225,191
$ 218,019
$ 220,403 $
2,384
Tax Increment
$ 113,039
$ 110,000
$ 115,000
$ 5,000
Interest
5,781
-
-
-
Revenue Total
$ 118,820
$ 110,000
$ 115,000
$ 5,000
EXPENDITURES:
Legal
$
843
$ -
$ -
$ -
Revenues over (under) expenditures
$
117,977
$ 110,000
$ 115,000
$ 5,000
Other Financing Uses
Transfer Out
$ (125,869)
$ (117,172)
$ (112,616) $
4,556
Net increase (decrease) in fund balance
$ (7,892)
$ (7,172)
$ 2,384 $
9,556
Fund Balance - Jan 1
233,083
225,191
218,019
(7,172)
Fund Balance - Dec 31
$ 225,191
$ 218,019
$ 220,403 $
2,384
m
CITY OF STILLWATER, MINNESOTA
TIF DISTRICT #8
Fund Type: Capital Project Fund
Fund Number: 468 (D
Fund Description:
The City is the administering authority for Development District #2, Tax Increment District #8,
ANCHOBAYPRO, Inc (TIF District #8). The district is a housing district established in 2000 and
has a 25 -year duration upon the receipt of the first tax increment. 2002 was the date of the first
tax increment. December 31, 2027 is the required date of decertification.
Debt Obligation:
None
2004 Budget Impacts:
EN
CITY OF STILLWATER, MINNESOTA
TIF DISTRICT #8
Fund Type: Capital Projects Fund
C) Fund Number: 468
M
2003
2004
SUMMARY OF REVENUES
2002
AMENDED
ADOPTED
$ Increase
AND EXPENDITURES
ACTUAL
BUDGET
BUDGET
(Decrease)
REVENUES:
Tax Increment
$
15,534
$
75,000
$
80,000
$ 5,000
Market Value Homestead Credit
2,897
-
-
-
Interest
62
-
-
-
Revenue Total
$
18,493
$
75,000
$
80,000
$ 5,000
EXPENDITURES:
Contractual:
Long Lake Villas
$
13,981
$
67,500
$
72,000
$ 4,500
Legal
1,062
-
-
-
Other
15,000
-
-
-
Expenditure Total
$
30,043
$
67,500
$
72,000
$ 4,500
Net increase (decrease) in fund balance
$
(11,550)
$
7,500
$
8,000
$ 500
Fund Balance - Jan 1
(11,550)
(4,050)
7,500
Fund Balance - Dec 31
$
(11,550)
$
(4,050)
$
3,950
$ 8,000
M
CITY OF STILLWATER, MINNESOTA
TIF DISTRICT #9
Fund Type: Capital Project Fund
Fund Number: 469 0
Fund Description:
The City is the administering authority for Development District #1, Tax Increment District #9,
Curve Crest Villas (TIF District #9). The district is a housing district established in 2002 and
has a 25 -year duration upon the receipt of the first tax increment. 2004 is expected to be the date
of the first tax increment. December 31, 2029 is expected to be the required date of decertification.
Debt Obligation:
None
2004 Budget Impacts:
CITY OF STILLWATER, MINNESOTA
TIF DisTRIcT #9
Fund Type: Capital Projects Fund
C) Fund Number: 469
91
2003
2004
SUMMARY OF REVENUES
2002
AMENDED
ADOPTED
$ Increase
AND EXPENDITURES
ACTUAL
BUDGET
BUDGET
(Decrease)
REVENUES:
Tax Increment
$
-
$
$
48,000
$ 48,000
Interest
42
-
-
Other
1
-
-
-
Revenue Total
$
43
$
-
$
48,000
$ 48,000
EXPENDITURES:
Contractual:
Curve Crest Villas
$
-
$
-
$
-
$ -
Legal
22,313
-
-
-
Interest on Notes
-
-
43,200
43,200
Other
970
-
-
-
Expenditure Total
$
23,283
$
-
$
43,200
$ 43,200
Net increase (decrease) in fund balance
$
(23,240)
$
-
$
4,800
$ 4,800
Fund Balance - Jan 1
(23,240)
(23,240)
-
Fund Balance - Dec 31
$
(23,240)
$
(23,240)
$
(18,440)
$ 4,800
91
THIS PAGE INTENTIALLY LEFT BLANK
1
� Enterprise Funds
' Enterprise Funds are used by the City to account for the operations that are financed
primarily by user fees.
1
THIS PAGE INTENTIALLY LEFT BLANK
�E BEAOTiF �E 6Eq�Ti
CITY OF STILLWATER, MINNESOTA
ENTERPRISE FUNDS
OPERATING REVENUES
OPERATING EXPENSES:
Personnel Services
Supplies
Service and Charges
Miscellaneous
Depreciation
Operating Expenses Total
Operating Income
NONOPERATING REVENUES:
Interest Income
Miscellaneous
Nonoperating Revenues Total
Net Income (Loss)
OTHERINCREASES:
Transfer In -Capital Outlay
Net increase (decrease) in net assets
Net Assets - Jan 1
Net Assets - Dec 31
2003
2004
40,200
2002 AMENDED
ADOPTED
$ Increase
ACTUAL BUDGET
BUDGET
(Decrease)
$ 1,852,679 $ 1,917,400
$ 2,493,600
$ 576,200
$ 307,013 $ 436,688 $ 512,916 $ 76,228
23,402
20,900
40,200
19,300
1,284,680
1,556,469
1,688,419
131,950
14,876
100
3,100
3,000
246,601
233,000
245,000
12,000
$ 1,876,572
$ 2,247,157
$ 2,489,635 $
242,478
$ (23,893) $ (329,757) $ 3,965 $ 333,722
$ 50,263 $ 42,000 $ 34,000 $ (8,000)
165,420 80,000 85,000 5,000
$ 215,683 $ 122,000 $ 119,000 $ (3,000)
$ 191,790 $ (207,757) $ 122,965 $ 330,722
$ 150,000 $ - $ $ -
$ 341,790 $ (207,757) $ 122,965 $ 330,722
8,811,075 9,152,865 8,945,108 (207,757)
$ 9,152,865 $ 8,945,108 $ 9,068,073 $ 122,965
95
CITY OF STILLWATER, MINNESOTA
SANITARY SEWER
��, B AU ''c
I .. .7j
Fu -rd ► . ti 11 '"1s 83,1Y
Fund Description:
The Sanitary Sewer Fund was established to account for the operation of the City's sanitary sewer utility system.
Funding Source:
Expenses are solely supported by service fees charged to users.
Rates:
Minimum usaqe charge: $39.00 (Rate established by Ordinance No. 693, 02/07/1989)
Overaqe charge: $2.90 per 1,000 gallons (Rate established by Resolution No. 2003-96, 05/01/2003)
2004 Staffing Level:
Full TimeI 3.95IFTE (Full Time Equivalents)
Part Time 2.0 Number of Positions
2004 Budget Impacts:
- Personnel costs include 1.5% COLA on wages, a 6.75% increase in health insurance rates,
and a 8% decrease on dental insurance rates.
- Metropolitan Council reflects an increase of the Municipal Wastewater Charge from $1,300/million gallons
of wastewater for 2003 to $1,340/million gallons of wastewater for 2004 charged by the Metropolitan Council.
The Metropolitan Council provides water treatment services for the wastewater collected by the City's sanitary
sewer system.
Notes:
- The new overaqe charge rate that was adopted on May 1, 2003 and went into effect on the 3rd quarter
utility billing. The new rate was based on the results of the 2002 auditied financial statements.
- An annual review of the the rates will be done to assure the financial integrity of this fund.
OPERATING REVENUES:
Charges for Services
OPERATING EXPENSES:
Personnel Services:
Salaries - Full Time
Salaries - Part Time
Benefits
Personnel Services Total
Supplies:
Service and Charges:
Consulting Engineer
Lift Station Repairs
Sewer Line Repairs
Metropolitan Council
Other
Services and Charges Total
Miscellaneous:
Depreciation:
Operating Expenses Total
Operating Loss
NONOPERATING REVENUES:
Interest Income
Penalty
Other
Nonoperating Revenues Total
Net Income (Loss)
OTHERINCREASES:
Transfer In -Capital Outlay
Net increase (decrease) in net assets
Net Assets - Jan 1
Net Assets - Dec 31
CITY OF STILLWATER, MINNESOTA
SANITARY SEWER
Fund Type: Enterprise Fund
Fund Number: 700
2003
2004
30,000
2002 AMENDED
ADOPTED
$ Increase
ACTUAL BUDGET
BUDGET
(Decrease)
$ 1,431,084 $ 1,511,400
$ 1,698,600
$ 187,200
$ 166,147 $ 253,275 $ 200,671 $ (52,604)
10,411 - 10,000 10,000
40,460 68,021 56,853 (11,168)
$ 217,018 $ 321,296 $ 267,524 $ (53,772)
$ 18,690 $ 17,400 $ 15,500 $ (1,900)
$ -
$
30,000
$
30,000
$
32,324
50,000
50,000
11,592
60,000
60,000
-
998,908
1,008,723
1,099,550
90,827
127,788
124,220
141,528
17,308
$ 1,170,612
$
1,272,943
$
1,381,078
$
108,135
$ 944
$
-
$
1,000
$
1,000
$ 216,087
$
203,000
$
215,000
$
12,000
$ 1,623,351
$
1,814,639
$
1,880,102
$
65,463
$ (192,267)
$
(303,239)
$
(181,502)
$
121,737
$ 42,428
$
30,000
$
25,000
$
(5,000)
29,379
30,000
30,000
-
135,988
50,000
55,000
5,000
$ 207,795
$
110,000
$
110,000
$
-
$ 15,528 $ (193,239) $ (71,502) $ 121,737
$ 150,000 $ - $ - $ -
$ 165,528 $ (193,239) $ (71,502) $ 121,737
7,986,287 8,151,815 7,958,576 (193,239)
$ 8,151,815 $ 7,958,576 $ 7,887,074 $ (71,502)
97
CITY OF STILLWATER, MINNESOTA
STORM SEWER
Fund Type: Enterprise Fund
Fund Number: 705 C)
Fund Description:
The Storm Sewer Fund was established to account for the operation of the City's storm water utility
system.
Funding Source:
Expenses are solely supported by service fees charged to users.
Rates:
Base Charqe: $4.50 per unit or acre (Rate establised by Resolution No. 96-66, 03/19/1996)
2004 Staffing Level:
Full Time I 1.151FTE (Full Time Equivalents)
2004 Budget Impacts:
- Personnel costs include 1.5% COLA on wages, a 6.75% increase in health insurance rates,
and a 8% decrease on dental insurance rates.
Notes:
- An annual review of the rates will be done to assure the financial integrity of this fund.
EN
`t�E BEAUT!,c
� ifil, o
n
z
'Tis. aaN"
OPERATING REVENUES:
Charges for Services
OPERATING EXPENSES:
Personnel Services:
Salaries - Full Time
Benefits
Personnel Services Total
CITY OF STILLWATER, MINNESOTA
STORM SEWER
Fund Type: Enterprise Fund
Fund Number: 705
Service and Charges:
Consulting Engineer
Contractual
Storm Sewer Repairs
Other
Services and Charges Total
Miscellaneous:
Depreciation:
Operating Expenses Total
Operating Income
NONOPERATING REVENUES:
Interest Income
Net Income
Net Assets - Jan 1
Net Assets - Dec 31
2003 2004
2002 AMENDED ADOPTED $ Increase
ACTUAL BUDGET BUDGET (Decrease)
$ 195,174 $ 190,000 $ 195,000 $ 5,000
$ 30,584
$
43,898
$
66,283
$
22,385
5,600
8,732
14,905
6,173
$ 36,184
$
52,630
$
81,188
$
28,558
$ 3,000
$
25,000
$
10,000
$
(15,000)
8,648
30,000
30,000
-
-
10,000
10,000
15,780
24,133
22,273
(1,860)
$ 27,428
$
89,133
$
72,273
$
(16,860)
$ 13,803
$
-
$
-
$
$ 348
$
-
$
-
$
-
$ 77,763
$
141,763
$
153,461
$
11,698
$ 117,411
$
48,237
$
41,539
$
(6,698)
$ 7,846
$
8,000
$
6,500
$
(1,500)
$ 125,257
$
56,237
$
48,039
$
(8,198)
360,559
485,816
542,053
56,237
$ 485,816
$
542,053
$
590,092
$
48,039
CITY OF STILLWATER, MINNESOTA
SIGNS &
LIGHTING 2 �Gr
m
Fun/ Type: / �o
Fu -i 111' _ I
Fund Description:
The Signs & Lighting Fund was established to account for the operation and maintenance of the City's
sign and lighting system.
Funding Source:
Expenses are solely supported by service fees charged to users.
Rates (established by Resolution No. 2003-151, 07/01/2003):
Sinqle-Family and Duplexes: $8 per dwelling
Multi -Family: $6 per unit
Institutional: $24 per acre
Commercial: $96 per acre
Commercial with Svstem: $128 per acre
Active Open Space: $2 per acre
2004 Staffing Level:
Full Time I 1.251FTE (Full Time Equivalents)
2004 Budget Impacts:
- Personnel costs include 1.5% COLA on wages, a 6.75% increase in health insurance rates,
and a 8% decrease on dental insurance rates.
Notes:
- An annual review of the rates will be done to assure the financial integrity of this fund.
100
OPERATING REVENUES:
Charges for Services
OPERATING EXPENSES:
Personnel Services:
Salaries - Full Time
Salaries - Part Time
Benefits
Personnel Services Total
CITY OF STILLWATER, MINNESOTA
SIGNS & LIGHTING
Fund Type: Enterprise Fund
Fund Number: 710
Supplies:
Service and Charges:
Contractual
Electricity
Other
Services and Charges Total
Miscellaneous:
Operating Expenses Total
Operating Income
Net Assets - Jan 1
Net Assets - Dec 31
2003 2004
2002 AMENDED ADOPTED $ Increase
ACTUAL BUDGET BUDGET (Decrease)
$ - $ - $ 350,000 $ 350,000
$ $
$
58,364
$
58,364
17,343
17,343
$ $
$
75,707
$
75,707
$ $
$
15,000
$
15,000
$ $
14,800
$
10,000
$
(4,800)
85,000
180,000
95,000
-
17,811
17,811
$ $
99,800
$
207,811
$
108,011
$ $
-
$
2,000
$
2,000
$ $
99,800
$
300,518
$
200,718
$ $
(99,800)
$
49,482
$
149,282
(99,800)
(99,800)
$ $
(99,800)
$
(50,318)
$
49,482
101
CITY OF STILLWATER, MINNESOTA
PARKING
Fund Type: Enterprise Fund
Fund Number: 720 C)
Fund Description:
The Parking Fund was established to account for the operation of the City's pay -parking program.
Funding Source:
Expenses are solely supported by parking fees charged to users.
2004 Staffing Level:
Full TimeI 1.10 FTE (Full Time Equivalents)
Part Time 6.0 Number of Positions
2004 Budget Impacts:
- Personnel costs include 1.5% COLA on wages, a 6.75% increase in health insurance rates,
and a 8% decrease on dental insurance rates.
Notes:
At the recommendation of the Parking Commission, on December 17, 2002, the City Council
instituted the City's management of the Downtown Parking program for 2003. Prior to 2003, the
City contracted out the management of this program.
102
CITY OF STILLWATER, MINNESOTA
PARKING
Fund Type: Enterprise Fund
C) Fund Number: 720
103
2003
2004
2002
AMENDED
ADOPTED
$
Increase
ACTUAL
BUDGET
BUDGET
(Decrease)
OPERATING REVENUES:
Parking Permits
$
36,850
$
30,000
$
30,000
$
Contractual -Imperial Parking
139,951
144,000
(144,000)
Parking Meters
-
-
168,000
168,000
Parking Fines/Tickets
49,620
42,000
52,000
10,000
Operating Revenues Total
$
226,421
$
216,000
$
250,000
$
34,000
OPERATING EXPENSES:
Personnel Services:
Salaries - Full Time
$
37,726
$
43,120
$
44,461
$
1,341
Salaries - Part Time
7,287
8,000
30,000
22,000
Benefits
8,798
11,642
14,036
2,394
Personnel Services Total
$
53,811
$
62,762
$
88,497
$
25,735
Supplies:
$
4,712
$
3,500
$
9,700
$
6,200
Service and Charges:
Contractual -Imperial Parking
$
53,878
$
68,000
$
-
$
(68,000)
Other
32,762
26,593
27,257
664
Services and Charges Total
$
86,640
$
94,593
$
27,257
$
(67,336)
Miscellaneous:
$
129
$
100
$
100
$
Depreciation:
$
30,166
$
30,000
$
30,000
$
Operating Expenses Total
$
175,458
$
190,955
$
155,554
$
(35,401)
Operating Income
$
50,963
$
25,045
$
94,446
$
69,401
NONOPERATING REVENUES (EXPENSES):
Interest Income (Expense)
$
(11)
$
4,000
$
2,500
$
(1,500)
Miscellaneous
53
-
Nonoperating Revenues Total
$
42
$
4,000
$
2,500
$
(1,500)
Net Income
$
51,005
$
29,045
$
96,946
$
67,901
Net increase in net assets
$
51,005
$
29,045
$
96,946
$
67,901
Net Assets - Jan 1
464,229
515,234
544,279
29,045
Net Assets - Dec 31
$
515,234
$
544,279
$
641,225
$
96,946
103
THIS PAGE INTENTIALLY LEFT BLANK
OTHER
SCHEDULES
THIS PAGE INTENTIALLY LEFT BLANK
CITY OF STILLWATER, MINNESOTA
NE 6EAUTj�,
2 G
_ o
DEPARTMENT 2004 APPROVED
GENERALFUND
MIS Support Services
E -Commerce - phase 1(2002 Unspent)
Website Upgrades & Computer (2002 Unspent)
Computer Equipment
Total MIS
Finance
Computer Equipment
Total Finance
Administration
Server imaging system (2003 Unspent)
Computer Equipment
Total Administration
Plant/City Hall
Third Floor Counter Remodel (2001 Unspent)
Foor Scruber
Total Plant/City Hall
Community Development
Computer Equipment
Police
Digital dictation system
Radios
Computers
Squad rehab
Squad cars (2) - includes changeovers
Total Police
Fire
Carpet Day Room
Lighting/Circulation Fans Apparatus Bay Area
Pagers (6)
Portable Radios (3)
Stack Chairs (40)
Tum out gear (5)
Computers
Ladder truck (year 3 of 3)
Total Fire
107
E
F
E
ACCOUNTNAME
13,000 Computer Equipment
6,000 Computer Equipment
14,500 Computer Equipment
33,500
5,400 Computer Equipment
5,400
8,000 Computer Equipment
1,800 Computer Equipment
9,800
4,000 Improvements
2,200 Machinery & Equipment
6,200
1,800 Computer Equipment
10,000 Machinery & Equipment
5,000 Machinery & Equipment
3,600 Computer Equipment
8,000 Automotive Equipment
64,000 Automotive Equipment
90,600
2,700
Improvements
16,960
Machinery & Equipment
3,360
Machinery & Equipment
3,480
Machinery & Equipment
4,700
Machinery & Equipment
6,625
Machinery & Equipment
6,600
Computer Equipment
234,000
See Capital Lease Obligation
278,425
DEPARTMENT
GENERAL FUND (Con't)
CITY OF STILLWATER, MINNESOTA
2004 CAPITAL OUTLAY
Building Inspections
Software Upgrades (2003 Unspent)
Computer Equipment
Pickup Truck
Total Building Inspections
Civil Defense
Upgrade sirens to battery operation
Engineering
Furniture (2000 Unspent)
Computer Disc Storage (2000 Unspent)
File Cabinets (2002 Unspent)
4x4 Vehicle (2003 Unspent)
Computers
Total Public Works/Engineering
Street
Buidling Improvements
Railings & Portable Steps North Wall
Asphalt Wacker
Stump Chipper
Fork Lift & Safety Cage
Computers
Computers
Total Street
TOTAL GENERAL FUND
(Con't)
ST CROIX VALLEY RECREATION CENTER FUND
Rec Center Ice Arena
Rec Center Equipment
Borad Brush Cleaner
Pitching Machine Equipment
Computer
Total Rec Center Ice Arena
Lily Lake Ice Arena
Furnace
Total Lily Lake Ice Arena
TOTAL ST CROIX VALLEY RECREATION CENTER
2004 APPROVED
ACCOUNTNAME
2,000 Computer Equipment
6,100 Computer Equipment
25,000 Automotive Equipment
33,100
22,000 Machinery & Equipment
2,500
2,500
2,500
18,000
8,900
34,400
5,000
4,000
2,000
12,800
22,000
4,300
1,800
51,900
567.125
3,000
2,500
1,000
1,800
8,300
5,000
5,000
13,300
Machinery & Equipment
Machinery & Equipment
Machinery & Equipment
Automotive Equipment
Computer Equipment
Improvements
Improvements
Machinery & Equipment
Machinery & Equipment
Machinery & Equipment
Computer Equipment
Computer Equipment
Machinery & Equipment
Machinery & Equipment
Machinery & Equipment
Computer Equipment
Improvements
� �E BEALTjF.
a ;�L, an
CITY OF STILLWATER, MINNESOTA
0
�' • . OUTLAY
DEPARTMENT
LIBRARY FUND
Operations
Microform Reader -Printer
Computers (replacement)
Total Library -Operations
TOTAL LIBRARY FUND
PARKSFUND
Park Improvements
3 Point Hitch Rough Mower
Replace Large Park Mower
Park Equipment
Computer
TOTAL PARKS FUND
SEWER FUND
Sewer Linings (2003 Unspent)
Lift Station Improvements
Laser Level
Culvert Nozzle
TOTAL SEWER FUND (UNBONDED)
SIGNS & LIGHTING FUND
Software for Sign Making Machine
TOTAL SIGNS & LIGHTING FUND (UNBONDED)
PARKING FUND
Computer & Software (2002 Unspent)
TH 95 Parking lane (2003 Unspent)
TOTAL PARKING FUND (UNBONDED)
TOTAL 2003 CAPITAL OUTLAY
109
2004 APPROVED
10,500 Machinery & Equipment
10,000 Computer Equipment
$ 20,500
$ 20,500
100,000 Improvements
6,000
Machinery & Equipment
30,000
Machinery & Equipment
50,000
Machinery & Equipment
1,800
Computer Equipment
$ 187,800
300,000
Improvements
160,000
Improvements
4,000
Machinery & Equipment
3,500
Machinery & Equipment
$ 467,500
5,000 Machinery & Equipment
$ 5,000
3,500 Computer Equipment
196,000 Improvements
$ 199,500
$ 1,460,725
CITY OF STILLWATER, MINNESOTA
RAI
2004
CAPITAL OUTLAY
FINANCING:
Bonded GO Capital Outlay (2004 Bond Issue):
General Fund
St Croix Valley Rec Center
Library Fund
Parks Fund
Total GO Capital Outlay 2004 Bonds
508,625
13,300
20,500
187,800
$ 730,225
Bonded GO Capital Outlay (2003 Bond Issue):
General Fund 28,000
Total GO Capital Outlay 2003 Bonds $ 28,000
Bonded GO Capital Outlay (2002 Bond Issue):
General Fund 21,500
Total GO Capital Outlay 2002 Bonds $ 21,500
Bonded GO Capital Outlay (2001 Bond Issue):
General Fund 4,000
Total GO Capital Outlay 2001 Bonds $ 4,000
Bonded GO Capital Outlay (2000 Bond Issue):
General Fund $ 5,000
Total GO Capital Outlay 2000 Bonds $ 5,000
Total Bonded Capital Outlay: $ 788,725
Non -Bonded Capital Outlay:
Sewer Fund
Signs & Lighting Fund
Parking Fund
467,500
5,000
199,500
Total Non -Bonded Capital Outlay $ 672,000
TOTAL BONDED & NON -BONDED CAPITAL OUTLAY: $ 1,460,725
110
CITY OF STILLWATER, MINNESOTA
2004 INTERFUND TRANSFERS (D
TRANSFERS TRANSFERS
IN OUT
OPERATING TRANSFERS
General Fund $ 1,382,837
Special Events Fund $ 17,750
Library Fund 841,295
Park Fund 519,792
DARE Fund 4,000
Capital Projects Fund $ 36,890
General Fund $ 1,790
$200,000 2003HS Bonds 35,100
St Croix Valley Rec Center $ 261,135
$2,135,000 2000D GO Bonds $ 180,633
$4.610,000 Sports Arena Bonds 80,502
$1,100,000 Stream Prot & Imp Loan $ 195,000
Permanent Improvement Fund $ 195,000
TIF District #1 $ 434,763
$2,265,000 2000F TIF Bonds $ 434,763
TIF District #3 $ 113,498
$810,000 G. O. TIF Refunding Bonds $ 113,498
TIF District #4 $ 479,565
$3,435,000 2003B TIF Bonds $ 404,565
$4,610,000 1998A Sports Arena Bonds 75,000
TIF District #6 $ 112,616
$1,000,000 1993A TIF Bonds $ 112,616
CAPITAL OUTLAY TRANSFERS
2000 Capital Outlay $ 5,000
2001-2002 Capital Outlay 25,500
2003 Capital Outlay 28,000
2004 Capital Outlay 964,422
General Fund $ 567,125
St Croix Valley Recreation Center Fund 13,300
Library Fund 20,500
Park Fund 187,800
Capital Lease Obligation 234,197
111