HomeMy WebLinkAbout2005 Budget BookCITY OF STILLWATER,
MINNESOTA
216 North 4th Street
Stillwater, MN 55082
Phone: 651.430.8800
Web Address: www.ci.stillwater.mn.us
PREPARED BY THE FINANCE DEPARTMENT
2005 BUDGET
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CITY OF STILLWATER, MINNESOTA
,- TABLE OF CONTENTS
2005 BUDGET
I. INTRODUCTION
City Officials ............................................................................................... 3
Mission Statement ....................................................................................... 4
Organizational Chart .................................................................................... 5
Certified Levy ............................................................................................. 6
I1. 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
Civil Defense ..................................................................................... 36-37
Engineeering ..................................................................................... 38-39
Streets ............................................................................................. 40-41
Signs &Lighting ................................................................................. 42-43
U na I located ....................................................................................... 44-45
B. SPECIAL REVENUE FUNDS ..................................................................... 49
Special Events ..................................................................................... 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 ........................................................................... 63-65
GO Capital Outlay Bonds ........................................................................ 66-67
GO Improvement Bonds ......................................................................... 68-69
GO Tax Increment Financing Bonds ......................................................... 70-71
GO Revenue Bonds .............................................................................. 72-73
Other Long-Term Debt ........................................................................... 74-75
CITY OF STILLWATER, MINNESOTA
TABLE OF CONTENTS -
(Con't)
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
Sanitary Sewer ..................................................................................... 96-97
Storm Sewer ........................................................................................ 98-99
Signs &Lighting .................................................................................... 100-101
Parking ............................................................................................... 102-103
III. OTHER SCHEDULES
Capital Outlay ............................................................................................. 107-110
Interfund Transfers ...................................................................................... 111
INTRODUCTION
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C:I I Y VI- 5 1 ILLWA I tK, MINNtSU I A
~ ~ ~ CITY OFFICIALS -
January 1, 2005
ELECTED OFFICIALS
Mayor
Jay L. Kimble
Term Expires: January 2007
Councilmembers
Ward 1
David Junker
Term Expires: January 2007
Ward 2
Ken Harycki
Term Expires: January 2009
Ward 3
Wally Milbrandt
Term Expires: January 2005
Ward 4
Mike Polehna
Term Expires: January 2007
APPOINTED OFFICIALS
Larry D. Hansen, City Administrafor/Treasurer
David T. Magnuson, City Attorney
Sharon Harrison, Finance Director
Chantell Knauss, Director of Administration
Larry Dauffenbach, Police Chief
Stuart Glaser, Fire Chief
Klayton Eckles, Public Works Director/City Engineer
Tim Thomsen, Public Works Superintendent
Steve Russell, Community Development Director
Lynne Bertalmio, Library Director
Diane Ward, City Clerk
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CITY OF STILLWATER, MINNESOTA
MISSION STATEMENT
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
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CITY OF STILLWATER, MINNESOTA
ORGANIZATIONAL CHART
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CITY OF STILLWATER, MINNESOTA
ZOOS CERTIFIED LEVY
Pursuant to Resolution 2004-259, on December 21, 2004 the City Council adopted the final
certified tax levy of $8,390,879 for taxes collected in the year 2005. 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 2005 is $5,579,500.
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 2005 is $2,811,379 and consists of the following bond issues:
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FUND # DESCRIPTION AMOUNT
Existing Debt '
306 G. O. Capital Outlay 1993C $ 89,348
325 G. O. Capital Outlay 1996A 414,370
326 G. O. Capital Outlay 1997A 40,058 '
328 G. O. Capital Outlay 1998B 167,969
382 G. O. Sports Center 1998A 315,892
324 G. O. Capital Outlay 2000C 115,077 '
323 G. O. Capital Outlay 2002A 835,480
320 G. O. Capital Outlay 2003A 198,831
304 G. O. Capital Outlay 2004B 105,866 '
303 G. O. Capital Outlay 2003HS 36,855
340 G. O. Improvement 2004A 302,097
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a $ 2,621,843
New Debt
305
G. O. Capital Outlay 2005
189,536 ,
TOTAL
$ 2,811,379
DEBT SERVICE LEVYS CANCELLED:
The following debt service levys were cancelled due to sufficient funding already available: '
381 G.O. Sport Facility Revenue 2000D 191,397
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BUDGET
~ SCHEDULES
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~ 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.
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CITY OF STILLWATER, MINNESOTA
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GENERAL FUND ' -u-
SUMMARY OF REVENUES
AND EXPENDITURES
REVENUES:
Property Taxes
Franchise Fees
Licenses & Permits
Special Assessments
Intergovernmental
Charges for Services
Fines & Forfeits
' Miscellaneous
Revenue Totals
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EXPENDITURES:
General Government
Mayor & City Council
Elections
MIS Support Services
Finance
Administration
Legal/City Attorney
Plant/City Hall
Community Development
Unallocated
General Government Total
Public Safety
Police
Fire
Inspection
Civil Defense
Public Safety Total
Public Works
Engineering
Street
Signs & Lighting
Public Works Total
Expenditure Totals
Revenues over (under) Expenditures
2004 2005
2003 AMENDED ADOPTED $ Increase
ACTUAL BUDGET BUDGET (Decrease)
$ 3,964,783 $ 4,727,714 $ 5,594,200 $ 866,486
33,556 402,000 400,000 (2,000)
690,692 669,715 645,020 (24,695)
5,333 1,900 3,850 1,950
1,410,661 1,044,311 1,385,729 341,418
1,160,340 1,070,280 1,165,330 95,050
120,389 129,000 132,500 3,500
254,788 113,200 103,050 (10,150)
$ 7,640,542 $ 8,158,120 $ 9,429,679 $ 1,271,559
$ 128,008 $ 142,497 $ 143,631 $ 1,134
9,002 22,283 4,020 (18,263)
125,181 150,290 186,742 36,452
271,219 347,842 392,139 44,297
501,741 542,268 570,738 28,470
233,559 241,035 245,316 4,281
211,836 202,223 221,348 19,125
270,051 232,129 637,518 405,389
420,056 388,498 426,564 38,066
$ 2,170,653 $ 2,269,065 $ 2,828,016 $ 558,951
$ 1,874,764 $ 2,086,989 $ 2,359,401 $ 272,412
1,018,344 1,333,254 1,151,923 (181,331)
253,940 296,294 316,105 19,811
14,154 26,699 15,942 (10,757)
$ 3,161,202 $ 3,743,236 $ 3,843,371 $ 100,135
$ 340,742 $ 373,292 $ 386,569 $ 13,277
1,158,504 1,083,619 1,389,568 305,949
116,344 - - -
$ 1,615,590 $ 1,456,911 $ 1,776,137 $ 319,226
$ 6,947,445 $ 7,469,212 $ 8,447,524 $ 978,312
$ 693,097 $ 688,908 $ 982,155 $ 293,247
Other Financing Sources (Uses):
Transfers in $ 546,138 $ 695,159 $ 1,149,186 $ 454,027
Transfers (out) (1,271,650) (1,384,067) (2,131,341) (747,274)
Sale of Property 36,698 - - -
Total Other Financing Sources (Uses) $ (688,814) $ (688,908) $ (982,155) $ (293,247)
' Net increase in fund balance
Fund Balance -Jan 1
Fund Balance -Dec 31
$ 4,283 $ - $ - $ -
3,092,502 3,096,785 3,096,785 -
$ 3,096,785 $ 3,096,785 $ 3,096,785 $ -
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CITY OF STILLWATER, MINNESOTA
REVENUES
Fund: General
Fund Number: 100
SUMMARY OF REVENUES
PROPERTY TAXES:
FRANCHISE FEES:
LICENSES & PERMITS:
SPECIAL ASSESSMENTS:
INTERGOVERNMENTAL:
Federa/:
Miscellaneous
State:
Local Government Aid
Market Value Homestead Credit
PERA State Aid
Low Income Housing Aid
State Grant
Police State Aid
Police Training Aid
Fire State Aid
MSA
Other
Local:
Highway Aid
Juvenile Officer
Intergovernmental Total
CHARGES FOR SERVICE:
Fire Contracts
Admin Charges
Other Fees
Charges for Service Total
FINES & FORFEITS:
MISCELLANEOUS:
Interest
Other
Miscellaneous Totai
Total Revenues
2004 2005
2003 AMENDED ADOPTED $ Increase
ACTUAL BUDGET BUDGET (Decrease)
$ 3,964,783 $ 4,727,714 $ 5,594,200 $ 866,486
$ 33,556 $ 402,000 $ 400,000 $ (2,000)
$ 690,692 $ 669,715 $ 645,020 $ (24,695)
$ 5,333 $ 1,900 $ 3,850 $ 1,950
$ 7,841 $ 5,200 $ 7,500 $ 2,300
657,131 656,737 955,355 298,618
300, 941 - - -
15,874 15,874 15,874 -
12,307 - - -
3,885 - 3,500 3,500
118, 553 110, 000 120,000 10, 000
8,479 8,000 8,000 -
129,454 105,000 130,000 25,000
111,867 115,000 115,000 -
14,694 - - -
2,108 1,500 2,000 500
27,527 27,000 28,500 1,500
$ 1,410,661 $ 1,044,311 $ 1,385,729 $ 341,418
$ 265,712 $ 265,710 $ 287,367 $
92,164 90,540 97,563
802,464 714,030 780,400 _
$ 1,160,340 $ 1,070,280 $ 1,165,330 $
21,657
7,023
66,370
95,050
$ 120,389 $ 129,000 $ 132,500 $
3,500
$ 53,127 $ 45,000 $ 50,000 $ 5,000
201,661 68,200 53,050 (15,150)
$ 254,788 $ 113,200 $ 103,050 $ (10,150)
$ 7,640,542 $ 8,158,120 $ 9,429,679 $ 1,271,559
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CITY OF STILLWATER, MINNESOTA
MAYOR & CITY COUNCIL
Fund: General
Account Number: 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.
2005 Staffing Level:
Part Time 5.0 Number of Positions
2005 Budget Impacts:
- Contractual services consist of contracted lobbyist services.
- Personnel costs include a 3.5% increase in health insurance rates, and a 7% increase on
dental insurance rates.
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CITY OF STILLWATER, MINNESOTA
MAYOR & CITY COUNCIL
Fund: General
Account Number: 100-4000
2004 2005
2003 AMENDED ADOPTED $ Increase
SUMMARY OF EXPENDITURES ACTUAL BUDGET BUDGET (Decrease)
PERSONNEL SERVICES:
Salaries -Part Time $ 36,901 $ 37,800 $ 37,800 $ -
Benefits 26,669 27,271 29,207 1,936
Personnel Services Total $ 63,570 $ 65,071 $ 67,007 $ 1,936
SERVICES AND CHARGES:
Contractual $ 35,000 $ 46,000 $ 46,000 $ -
Other 16,134 16,926 15,624 (1,302)
Total Services and Charges $ 51,134 $ 62,926 $ 61,624 $ (1,302)
MISCELLANEOUS:
Other $ 13,304 $ 14,500 $ 15,000 $ 500
Total Expenditures $ 128,008 $ 142,497 $ 143,631 $ 1,134
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CITY OF STILLWATER, MINNESOTA
-ELECTIONS;
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Fund: General
Account Number: 100-4010
Department Description:
The Elections Department administers required primary, general and special elections held in the City
2005 Staffing Level:
Part Time Seasonal 0.0 Number of Positions
2005 Budget Impacts:
- 2005 is not an election year.
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CITY OF STILLWATER, MINNESOTA
ELECTIONS
`~ ; Fund: General
Account Number: 100-4010
2003
SUMMARY OF EXPENDITURES ACTUAL
PERSONNEL SERVICES:
Salaries -Full Time
Salaries -Part Time
Benefits
Personnel Services Total
SUPPLIES:
SERVICE AND CHARGES:
MISCELLANEOUS:
CAPITAL OUTLAY:
Macninery & Equipment
Total Capital Outlay
Total Expenditures
2004 2005
AMENDED ADOPTED $ Increase
BUDGET BUDGET (Decrease)
$ 180 $ 350 $
8,254 17,200
23 46 _
$ 8,457 $ 17,596 $
- $ (350)
- (17,200)
- (46)
- $ (17,596)
$ - $ 1,200 $ - $ (1,200)
$ 4,283 $ 2,912 $ 1,020 $ (1,892)
$ 545 $ 575 $ - $ (575)
$ - $ - $ 3,000 $ 3,000
$ - $ - $ 3,000 $ 3,000
$ 9,002 $ 22,283 $ 4,020 $ (18,263)
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CITY OF STILLWATER, MINNESOTA
MIS SUPPORT SERVICES
Fund: General
Account Number: 100-4020
Department Description:
MIS Support Services provides the for purchasing, installation, and support of communication and
information systems.
2005 Staffing Level:
Full Time 1.0 FTE (Full Time Equivalents)
2005 Budget Impacts:
- Personnel costs include 2.5% COLA on wages, a 3.5% increase in health insurance rates,
and a 7% increase on dental insurance rates.
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CITY OF STILLWATER, MINNESOTA
MIS SUPPORT SERVICES
~Llrld: General
Account Number: 100-4020
SUMMARY OF EXPENDITURES
PERSONNEL SERVICES:
Salaries -Full Time
Benefits
Personnel Services Total
SUPPLIES:
SERVICES AND CHARGES:
Maintenance Agreements
Other
Total Services and Charges
MISCELLANEOUS:
CAPITAL OUTLAY:
Computer Equipment
Total Capital Outlay
Total Expenditures
2004
2003 AMENDED
ACTUAL BUDGET
$ 51,096 $
19,963
$ 71,059 $
$ 8,815 $
$ 17,208 $
14,476 _
$ 31,684 $
$ 73 $
61,327 $
12,192
73,519 $
9,900 $
2005
ADOPTED $ Increase
BUDGET (Decrease)
63,120 $ 1,793
12,801 609
75,921 $ 2,402
9,300 $ (600)
17,740 $ 19,700 $
15,181 22,111 _
32,921 $ 41,811 $
450 $ 460 $
8,890
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$ 13,550 $ 33,500 $ 59,250 $ 25,750
$ 13,550 $ 33,500 $ 59,250 $ 25,750
$ 125,181 $ 150,290 $ 186,742 $ 36,452
1,960
6,930
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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.
2005 Staffing Level:
Full Time 4.5 FTE (Full Time Equivalents)
2005 Budget Impacts:
- Personnel costs include 2.5% COLA on wages, a 3.5% increase in health insurance rates,
and a 7% increase on dental insurance rates.
- Personnel costs include an additional Senior Account Clerk position. The cost of this
additional position, salary and benefits, is $49,322.
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CITY OF STILLWATER, MINNESOTA
FINANCE
Fund: General
Fund-Department Number: 100-4030
2003
SUMMARY OF EXPENDITURES ACTUAL
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:
Computer Equipment
Total Expenditures
2004
AMENDED
BUDGET
2005
ADOPTED
BUDGET
$ Increase
(Decrease;
$ 149,109.00 $ 179,502.00 $ 237,687.00 $ 58,185.00
- 7,000 - (7,000)
58,329 47,605 65,080 17,475
$ 207,438 $ 234,107 $ 302,767 $ 68,660
$ 8,609 $ 7,500 $ 10,500 $ 3,000
21,370 $
10,636
15,745
47,751 $
474 $
16,000 17,000
19,885 17,676
68,985 $ _
70,676 $
1,200 $ 1,000 $
2,900
1,000
(2,209)
1,691
(200)
$ 6,947 $ 36,050 $ 7,196 $ (28,854)
$ 271,219 $ 347,842 $ 392,139 $ 44,297
33,100 $ 36,000 $
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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.
2005 Staffing Level:
Full Time 4.9 FTE (Full Time Equivalents)
Part Time 2.0 Number of Positions
2005 Budget Impacts:
- Personnel costs include 2.5% COLA on wages, a 3.5% increase in health insurance rates,
and a 7% increase on dental insurance rates.
- Printing and Publishing costs provide for 4 quarterly City newsletters.
-Assessing costs are property valuation services provided by Washington County. These valuations
are then used to during the property taxation process.
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CITY OF STILLWATER, MINNESOTA
$ 274,497 $
9,346
89,803
ADMINISTRATION
Fund: General
Account Number: 100-4040
2003
SUMMARY OF EXPENDITURES ACTUAL
PERSONNEL SERVICES:
Salaries -Full Time
Salaries -Part Time
Benefits
Personnel Services Total
SUPPLIES:
SERVICES AND CHARGES:
Assessing
Professional Services
Printing and Publishing
Other
Total Services and Charges
MISCELLANEOUS:
CAPITAL OUTLAY:
Computer Equipment
Total Capital Outlay
Total Expenditures
$ 373,646 $
$ 4,724 $
$ 80,231 $
12,832
7,739
19,670
$ 120,472 $
$ 2,899 $
13,350 14,500
12,100 12,100
18,897 20,095 _
129,347 $ 131,695 $
3,250 $ 5,500 $
$ - $ 9,800 $
$ - $ 9,800 $
$ 501,741 $ 542,268 $
2004 2005
AMENDED ADOPTED $ Increase
BUDGET BUDGET (Decrease)
308,176 $
12,939
72,556
393,671 $
6,200 $
323,445 $
13,686
76,712
413,843 $
5,300 $
15,269
747
4,156
20,172
(900)
85,000 $ 85,000 $
1,150
1,198
2,348
2,250
14,400 $ 4,600
14,400 $ 4,600
570,738 $ 28,470
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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.
2005 Budget Impacts:
- Personnel costs include 2.5% COLA and a market adjustment on the retainer, a 3.5% increase
in health insurance rates, and a 7% increase on dental insurance rates.
Notes:
- Legal/Prosecution costs are recovered through restitution fees. These fees are recorded as
Fine and Forefeits-Ordinance Violations in the revenue section of the General Fund.
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CITY OF STILLWATER, MINNESOTA
LEGAL/CITY ATTORNEY
Fund: General
Account Number: 100-4045
2004 2005
2003 AMENDED ADOPTED $ Increase
SUMMARY OF EXPENDITURES ACTUAL BUDGET BUDGET (Decrease)
PERSONNEL SERVICES:
Retainer $ 75,289 $ 76,125 $ 80,000 $ 3,875
Benefits 16,933 17,690 18,648 958
Personnel Services Total $ 92,222 $ 93,815 $ 98,648 $ 4,833
SUPPLIES: $ 2,295 $ 3,500 $ 3,600 $ 100
SERVICES AND CHARGES:
Legal/Prosecution $ 126,433 $ 127,500 $ 131,000 $ 3,500
Other 11,811 16,220 11,068 (5,152)
Total Services and Charges $ 138,244 $ 143,720 $ 142,068 $ (1,652)
MISCELLANEOUS: $ 798 $ - $ 1,000 $ 1,000
Total Expenditures $ 233,559 $ 241,035 $ 245,316 $ 4,281
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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.
2005 Staffing Level:
Full Time 1.0 FTE (Full Time Equivalents)
2005 Budget Impacts:
- Personnel costs include 2.5% COLA on wages, a 3.5% increase in health insurance rates,
and a 7% decrease on dental insurance rates.
- Electric costs include a 4.6% increase in rates
- Natural Gas costs include a 16% increase in rates.
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CITY OF STILLWATER, MINNESOTA
PLANT/CITY HALL
Fund: General
Account Number: 100-4050
SUMMARY OF EXPENDITURES
PERSONNEL SERVICES:
Salaries -Full Time
Benefits
Personnel Services Total
SUPPLIES:
SERVICES AND CHARGES:
Electricity
Natural Gas
Maintenance Agreements
Other
Total Services and Charges
MISCELLANEOUS:
CAPITAL OUTLAY:
Improvements
Machinery & Equipment
Total Capital Outlay
Total Expenditures
2003
ACTUAL
$ 31,492 $ 38,685 $ 40,236 $ 1,551
11,369 5,583 5,800 217
$ 42,861 $ 44,268 $ 46,036 $ 1,768
$ 12,922 $ 17,250 $ 23,750 $ 6,500
$ 32,096 $ 47,000 $ 34,000 $ (13,000)
32,612 32,500 37,700 5,200
13,154 14,500 16,500 2,000
33,219 36,755 39,562 2,807
$ 111,081 $ 130,755 $ 127,762 $ (2,993)
$ 936 $ 3,750 $ 1,800 $ (1,950)
$ 41,885 $ 4,000 $ 22,000 $ 18,000
2,151 2,200 - (2,200)
$ 44,036 $ 6,200 $ 22,000 $ 15,800
$ 211,836 $ 202,223 $ 221,348 $ 19,125
2004
AMENDED
BUDGET
2005
ADOPTED
BUDGET
$ Increase
(Decrease)
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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.
2005 Staffing Level:
Full Time 2.5 FTE (Full Time Equivalents)
2005 Budget Impacts:
- Personnel costs include 2.5% COLA on wages, a 3.5% increase in health insurance rates,
and a 7% increase on dental insurance rates.
- Major projects for 2005 include Phase III expansion area planning, downtown flood protection,
and Downtown Plan implementation.
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' SUMMARY OF EXPENDITURES
PERSONNEL SERVICES:
Salaries -Full Time
Salaries -Part Time
Benefits
Personnel Services Total
' SUPPLIES:
SERVICES AND CHARGES:
1 Other Professional Services
Other
Total Services and Charges
' MISCELLANEOUS:
' CAPITAL OUTLAY:
C/O & Improvements
Computer Equipment
Total Capital Outlay
Total Expenditures
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CITY OF STILLWATER, MINNESOTA
COMMUNITY DEVELOPMENT
Fund: General
Account Number: 100-4055
2004 2005
2003 AMENDED ADOPTED $ Increase
ACTUAL BUDGET BUDGET (Decrease)
$ 135,679 $ 155,969 $ 160,906 $ 4,937
- 4,645 7,700 3,055
55,796 40,213 42,219 2,006
$ 191,475 $ 200,827 $ 210,825 $ 9,998
$ 3,487 $ 5,400 $ 6,885 $ 1,485
$ 59,115 $ 10,000 $ 25,000 $ 15,000
12,093 12,602 12,633 31
$ 71,208 $ 22,602 $ 37,633 $ 15,031
$ 2,053 $ 1,500 $ 2,175 $ 675
$ - $ - $ 375,000 $ 375,000
1,828 1,800 5,000 3,200
$ 1,828 $ 1,800 $ 380,000 $ 378,200
$ 270,051 $ 232,129 $ 637,518 $ 405,389
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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.
2005 Staffing Level:
Full Time 24.5 FTE (Full Time Equivalents)
Part Time 2.0 Number of Positions
2005 Budget Impacts:
- Personnel costs include 2.5% COLA on wages, a 3.5% increase in health insurance rates,
and a 7% increase on dental insurance rates.
- Personnel costs include an additional Patrol Officer position. The cost of this additional
position, salary and benefits, is $57,592
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 at the Minneapolis International Airport. All salary and benefits costs
were reimbursed by the Metropolitan Airports Commission. 2003 Salaries -Full Time included
$34,514 for these contracted services. Reimbursement of these services were recorded
as Refunds and Reimbursements in the revenue section of the General Fund.
30
7
POLICE
Fund: General
Account Number: 100-4060
2003
SUMMARY OF EXPENDITURES ACTUAL
PERSONNEL SERVICES:
2004
AMENDED
BUDGET
2005
ADOPTED
BUDGET
$ Increase
;Decrease)
Salaries -Full Time $ 1,065,720 $ 1,383,666 $ 1,502,110 $ 118,444
Salaries -Part Time 5,408 40,000 40,000 -
Benefits 570,079 359,232 397,969 38,737
Personnel Services Total $ 1,641,207 $ 1,782,898 $ 1,940,079 $ 157,181
SUPPLIES:
Automotive Fuel $ 24,416 $ 28,000 $ 30,000 $ 2,000
Other 16,909 27,800 30,000 2,200
Supplies Total $ 41,325 $ 55,800 $ 60,000 $ 4,200
SERVICES AND CHARGES:
Terminal Access Charges $ 18,260 $ 20,000 $ 20,000 $ -
Maintenance Agreements 1,054 12,000 12,000 -
Other 85,878 109,191 119,722 10,531
Total Services and Charges $ 105,192 $ 141,191 $ 151,722 $ 10,531
MISCELLANEOUS: $ 11,437 $ 16,500 $ 16,000 $ (500)
CAPITAL OUTLAY:
Machinery & Equipment $ 4,590 $ 15,000 $ 25,000 $ 10,000
Computer Equipment 10,024 3,600 73,600 70,000
Automotive Equipment 60,989 72,000 93,000 21,000
Total Capital Outlay $ 75,603 $ 90,600 $ 191,600 $ 101,000
Total Expenditures $ 1,874,764 $ 2,086,989 $ 2,359,401 $ 272,412
CITY OF STILLWATER, MINNESOTA
31
CITY OF STILLWATER, MINNESOTA
FIRE
Fund: General
Account Number: 100-4070
Department Description:
The Fire Department provides fire protection services and education to its residents along with
residents of Stillwater Township and a portion of the residents of City of Grant and May Township.
cuu~ atarnng ~eve~:
Full Time 8.5 FTE (Full Time Equivalents)
Part Time 34.0 Number of Positions
2005 Budget Impacts:
- Personnel costs include 2.5% COLA on wages, a 3.5% increase in health insurance rates,
and a 7% increase 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 ReliefAssociatio n's pension plan. Support rates
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
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0
0
0
0
CITY OF STILLWATER, MINNESOTA
FIRE
Fund: General
Account Number: 100-4070
2003
SUMMARY OF EXPENDITURES ACTUAL
PERSONNEL SERVICES:
Salaries -Full Time
Salaries -Part Time
Benefits
Personnel Services Total
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
2004
AMENDED
BUDGET
2005
ADOPTED $ Increase
BUDGET (Decrease)
$ 426,532 $ 516,071 $ 518,937 $ 2,866
83,403 124,500 130,000 5,500
229,470 137,860 150,601 12,741
$ 739,405 $ 778,431 $ 799,538 $ 21,107
$ 34,048 $ 37,400 $ 43,850 $ 6,450
$ 18,749 $ 22,000 $ 22,500 $ 500
129,454 105,000 130,000 25,000
64,418 91,114 82,585 (8,529)
$ 212,621 $ 218,114 $ 235,085 $ 16,971
$ 4,871 $ 5,625 $ 5,950 $ 325
$ 3,311 $ 76,959 $ - $ (76,959)
12,156 210,125 56,000 (154,125)
3,942 6,600 11,500 4,900
7,990 - - -
$ 27,399 $ 293,684 $ 67,500 $ (226,184)
$ 1,018,344 $ 1,333,254 $ 1,151,923 $ (181,331)
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.
2005 Staffing Level:
Full Time 3.5 FTE (Full Time Equivalents)
2005 Budget Impacts:
- Personnel costs include 2.5% COLA on wages, a 3.5% increase in health insurance rates,
and a 7% increase 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 Permif Surcharge in the revenue section of the General Fund.
34
CITY OF STILLWATER, MINNESOTA
INSPECTIONS
Fund: General
Account Number: 100-4080
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
2003
ACTUAL
$ 144,286 $ 170,050 $ 179,561 $ 9,511
65,138 49,435 52,259 2,824
$ 209,424 $ 219,485 $ 231,820 $ 12,335
$ 4,683 $ 4,550 $ 6,800 $ 2,250
$ 27,390 $ 22,000 $ 24,000 $ 2,000
10,811 18,509 21,535 3,026
$ 38,201 $ 40,509 $ 45,535 $ 5,026
$ 572 $ 650 $ 650 $ -
$ 1,060 $ 6,100 $ 25,300 $ 19,200
- 25,000 6,000 (19,000)
$ 1,060 $ 31,100 $ 31,300 $ 200
$ 253,940 $ 296,294 $ 316,105 $ 19,811
2004
AMENDED
BUDGET
2005
ADOPTED
BUDGET
$ Increase
(Decrease)
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.
36
CITY OF STILLWATER, MINNESOTA
CIVIL DEFENSE
Fund: General
Account Number: 100-4085
SUMMARY OF EXPENDITURES
SUPPLIES:
SERVICES AND CHARGES:
MISCELLANEOUS:
CAPITAL OUTLAY:
Machinery & Equipment
Total Capital Outlay
Total Expenditures
2004
2003 AMENDED
ACTUAL BUDGET
$ - $ 50 $
$ 1,760 $ 4,574 $
$ 100 $ 75 $
$ 12,294 $ 22,000 $
$ 12,294 $ 22,000 $
$ 14,154 $ 26,699 $
37
2005
ADOPTED $ Increase
BUDGET (Decrease)
50 $ -
5,617 $ 1,043
275 $ 200
10,000 $ (12,000)
10,000 $ (12,000)
15,942 $ (10,757)
CITY OF STILLWATER, MINNESOTA
ENGINEERING
Fund: General
Account Number: 100-4090
Department Description:
The Engineering Department provides for the coordination, administration, and engineering of the City's
transportation and utility infrastructure. The Department is supported by fees charged against
developers and projects.
2005 Staffing Level:
Full Time 4.1 FTE (Full Time Equivalents)
Part Time (Seasonal) 1.0 Number of Positions
2005 Budget Impacts:
- Personnel costs include 2.5% COLA on wages, a 3.5% increase in health insurance rates,
and a 7% increase on dental insurance rates.
38
CITY OF STILLWATER, MINNESOTA
ENGINEERING
Fund: General
Account Number: 100-4090
2004 2005
2003 AMENDED ADOPTED $ Increase
SUMMARY OF EXPENDITURES ACTUAL BUDGET BUDGET (Decrease)
PERSONNEL SERVICES:
Salaries -Full Time $ 208,760 $ 243,698 $ 252,439 $ 8,741
Salaries -Part Time 5,948 6,000 6,000 -
Benefits 84,635 55,080 57,879 2,799
Personnel Services Total $ 299,343 $ 304,778 $ 316,318 $ 11,540
SUPPLIES: $ 8,407 $ 9,200 $ 11,150 $ 1,950
SERVICES AND CHARGES: $ 15,524 $ 21,664 $ 37,951 $ 16,287
MISCELLANEOUS: $ 1,592 $ 3,250 $ 3,250 $ -
CAPITAL OUTLAY:
Machinery & Equipment $ 6,385 $ 7,500 $ 7,500 $ -
Computer Equipment 9,491 8,900 10,400 1,500
Automotive Equipment - 18,000 - (18,000)
Total Capital Outlay $ 15,876 $ 34,400 $ 17,900 $ (16,500)
Total Expenditures $ 340,742 $ 373,292 $ 386,569 $ 13,277
39
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.
2005 Staffing Level:
Full Time 9.55 FTE (Full Time Equivalents)
Part Time (Seasonal) 3.0 Number of Positions
2005 Budget Impacts:
- Personnel costs include 2.5% COLA on wages, a 3.5% increase in health insurance rates,
and a 7% increase on dental insurance rates.
40
CITY OF STILLWATER, MINNESOTA
CITY OF STILLWATER, MINNESOTA
STREETS
Fund: General
Account Number: 100-4100
2003
SUMMARY OF EXPENDITURES ACTUAL
2004
AMENDED
BUDGET
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
Sealcoating/Patching
Other
Total Services and Charges
MISCELLANEOUS:
CAPITAL OUTLAY:
Land
Improvements
Machinery & Equipment
Computer Equipment
Automotive Equipment
Total Capital Outlay
Total Expenditures
2005
ADOPTED $ Increase
BUDGET (Decrease)
$ 415,151 $ 435,092 $ 443,985 $ 8,893
- 5,000 21,200 16,200
184,136 116,824 123,890 7,066
$ 599,287 $ 556,916 $ 589,075 $ 32,159
$ 14,077 $ 30,000 $ 30,000 $ -
85,847 45,000 65,000 20,000
22,293 26,000 26,000 -
23,454 26,000 26,000 -
47,654 40,700 47,500 6,800
$ 193,325 $ 167,700 $ 194,500 $ 26,800
$ 23,754 $ 22,500 $ 20,000 $ (2,500)
35,264 80,000 100,000 20,000
91,123 126,448 134,653 8,205
$ 150,141 $ 228,948 $ 254,653 $ 25,705
$ 16,107 $ 6,000 $ 6,300 $ 300
$ - $ - $ 1,200 $ 1,200
39,045 44,955 - (44,955)
59,709 73,000 61,140 (11,860)
- 6,100 2,700 (3,400)
100,890 - 280,000 280,000
$ 199,644 $ 124,055 $ 345,040 $ 220,985
$ 1,158,504 $ 1,083,619 $ 1,389,568 $ 305,949
41
CITY OF STILLWATER, MINNESOTA
SIGNS & LIGHTING
Fund: General
Account Number: 100-4130
Department Description:
The Sign & Lighting Department provides for the maintenance of the City's sign and lighting system.
2005 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
SIGNS & LIGHTING
Fund: General
Account Number: 100-4130
2003
SUMMARY OF EXPENDITURES ACTUAL
2004
AMENDED
BUDGET
SUPPLIES:
SERVICES AND CHARGES:
Electricity
Other
Total Services and Charges
CAPITAL OUTLAY:
Improvements
Total Capital Outlay
Total Expenditures
$ 11,397 $
2005
ADOPTED $ Increase
BUDGET (Decrease)
- $ - $ -
$ 89,644 $ - $ - $ -
248 - -
$ 89,892 $ - $ - $ -
$ 15,055 $ - $ - $ -
$ 15,055 $ - $ - $ -
$ 116,344 $ - $ - $ -
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.
2005 Budget Impacts:
- Retiree Hospital/Medical benefits include a 3.5% increase in health insurance rates.
- 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 second
installment of four equal installments, for a total $80,000, to be contributed over 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.
44
CITY OF STILLWATER, MINNESOTA
UNALLOCATED
Fund: General
Account Number: 100-4140
2004 2005
2003 AMENDED ADOPTED $ Increase
SUMMARY OF EXPENDITURES ACTUAL BUDGET BUDGET (Decrease)
PERSONNEL SERVICES:
Retiree Hospital/Medical $ 283,020 $ 301,248 $ 324,564 $ 23,316
COBRA 110 - - -
Personnel Services Total $ 283,130 $ 301,248 $ 324,564 $ 23,316
SERVICES AND CHARGES:
Community Volunteer Services $ 8,700 $ 14,500 $ 15,000 $ 500
Youth Service Bureau 18,000 30,000 32,000 2,000
Other 67,818 2,000 2,500 500
Total Services and Charges $ 94,518 $ 46,500 $ 49,500 $ 3,000
MISCELLANEOUS: $ 42,408 $ 40,750 $ 52,500 $ 11,750
Total Expenditures $ 420,056 $ 388,498 $ 426,564 $ 38,066
45
L
r
7
J
~ Special Revenue
Funds
' S ecial Revenue Funds are used b the Cit to account for revenues derived from s ecific
P Y Y p
' revenue sources. They are usually required by state statute, charter provisions, or
local ordinance to finance particular functions or activities of government.
7
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0
J
CITY OF STILLWATER, MINNESOTA
SPECIAL REVENUE FUNDS
SUMMARY OF REVENUES
AND EXPENDITURES
REVENUES:
Licenses & Permits
Intergovernmental
Charges for Services
Miscellaneous
Revenue Totals
EXPENDITURES:
Public Safety
DARE
Public Works
Washington County Recycling Grant
Culture & Recreation
Special Events
St Croix Valley Recreation Center
Library
Parks
Culture & Recreation Total
Total Expenditures
2004 2005
2003 AMENDED ADOPTED $ Increase
ACTUAL BUDGET BUDGET (Decrease)
$ 1,130 $ 1,000 $ 1,000 $ -
60,758 58,713 50,000 (8,713)
1,401,694 1,157,200 1,230,200 73,000
53,161 38,600 251,200 212,600
$ 1,516,743 $ 1,255,513 $ 1,532,400 $ 276,887
$ 5,845 $ 4,500 $ 4,500 $ -
$ 49,799 $ 56,713 $ 50,000 $ (6,713)
$ 46,985 $ 47,750 $ 60,250 $ 12,500
968,077 894,565 1,050,424 155,859
819,554 880,695 1,183,651 302,956
915,642 1,348,883 1,564,708 215,825
$ 2,750,258 $ 3,171,893 $ 3,859,033 $ 687,140
$ 2,805,902 $ 3,233,106 $ 3,913,533 $ 680,427
Revenues over (under) Expenditures $ (1,289,160) $ (1,977,593) $ (2,381,133) $ (403,540)
Other Financing Sources (Uses):
Transfers in $ 1,760,976 $ 2,238,728 $ 2,582,709 $ 343,981
Transfers (out) (179,284) (261,135) (201,576) 59,559
Other Financing Sources (Uses) Total $ 1,581,692 $ 1,977,593 $ 2,381,133 $ 403,540
Net increase in fund balance $ 292,532 $ - $ - $ -
Fund Balance -Jan 1 732,386 1,024,918 1,024,918 -
Fund Balance -Dec 31 $ 1,024,918 $ 1,024,918 $ 1,024,918 $ -
49
CITY OF STILLWATER, MINNESOTA
SPECIAL EVENTS
Fund Type: Special Revenue Fund
Fund Number: 200
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.
2005 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.
- Miscellaneous-Other is a contribution to the Art Reach Alliance for the 2005 Artcrawl.
50
CITY OF STILLWATER, MINNESOTA
SPECIAL EVENTS
Fund Type: Special Revenue Fund
Fund Number: 200
SUMMARY OF REVENUES 2003
AND EXPENDITURES ACTUAL
REVENUES:
Miscellaneous:
Donations
Refunds & Reimbursements
Revenue Total
EXPENDITURES:
Services and Charges:
Policing Services
Other
Services and Charges Total
Miscellaneous:
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
2004 2005
AMENDED ADOPTED $ Increase
BUDGET BUDGET (Decrease)
12,500 $ 10,000 $ 10,000 $
27,000 20,000 32,500 _
39,500 $ 30,000 $ 42,500 $
12,500
$ - $ 20,000 $ 32,500 $ 12,500
1,325 750 750 -
$ 1,325 $ 20,750 $ 33,250 $ 12,500
$ 27,500 $ 25,000 $ 25,000 $ -
18,160 2,000 2,000 -
$ 45,660 $ 27,000 $ 27,000 $ -
$ 46,985 $ 47,750 $ 60,250 $ 12,500
$ (7,485) $ (17,750) $ (17,750) $ -
$ 12,000 $ 17,750 $ 17,750 $ -
$ 4,515 $ - $ - $ -
- 4,515 4,515 $ -
$ 4,515 $ 4,515 $ 4,515 $ -
51
12,500
CITY OF STILLWATER, MINNESOTA
ST CROIX VALLEY REC CENTER
Fund Type: Special Revenue Fund
Fund Number: 202
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.
2005 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
Fund Number: 202
2004 2005
SUMMARY OF REVENUES 2003 AMENDED ADOPTED $ Increase
' AND EXPENDITURES ACTUAL BUDGET BUDGET (Decrease)
REVENUES:
Charges for Service:
' Concessions $ 106,434 $ 95,500 $ 100,000 $ 4,500
Advertising 17,125 49,000 33,000 (16,000)
Adult & Children's Programs 970,155 780,000 845,000 65,000
Skating 132,934 109,500 129,000 19,500
Donations 68,632 66,300 68,000 1,700
Miscellaneous 92,662 42,100 41,200 (900)
' Revenue Total $ 1,387,943 $ 1,142,400 $ 1,216,200 $ 73,800
EXPENDITURES:
St Croix Vallev Rec Center
Supplies $ 110,493 $ 80,500 $ 107,000 $ 26,500
Services & Charges 508,665 429,005 513,363 84,358
Miscellaneous 39,249 17,400 20,400 3,000
Capital Outlay 15,311 8,300 35,800 27,500
Rec Center Total $ 673,718 $ 535,205 $ 676,563 $ 141,358
St Croix Vallev Fieldhouse
Supplies $ 5,237 $ 8,400 $ 6,100 $ (2,300)
' Services & Charges 169,906 212,593 221,013 8,420
Miscellaneous 2,250 3,100 3,100
Capital Outlay 1,715 - - -
' Fieldhouse Total $ 179,108 $ 224,093 $ 230,213 $ 6,120
Lily Lake Ice Arena
Supplies $ 5,084 $ 6,200 $ 8,700 $ 2,500
Services & Charges 104,549 122,967 133,848 10,881
Miscellaneous - 1,100 1,100 -
Capital Outlay 5,618 5,000 - (5,000)
' Lily Lake Ice Arena Total $ 115,251 $ 135,267 $ 143,648 $ 8,381
Total Expenditures $ 968,077 $ 894,565 $ 1,050,424 $ 155,859
Revenues over (under) expenditures $ 419,866 $ 247,835 $ 165,776 $ (82,059)
Other Financing Sources (Uses)
Transfer In $ 22,644 $ 13,300 $ 35,800 $ 22,500
' Transfer (Out)
Other Financin
Sources (Uses) Tot
l
$ (179,284)
156
640 (261,135)
$
247
835 (201,576)
$
165
776 59,559
8
g
a (
,
) (
,
) (
,
) $
2,059
' Net increase in fund balance $ 263,226 $ - $ - $ _
Fund Balance -Jan 1 454,937 718,163 718,163
Fund Balance -Dec 31 $ 718,163 $ 718,163 $ 718,163 $ -
' 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.
2005 Staffing Level:
Full Time 3.0 FTE (Full Time Equivalents)
Part Time (Benefited) 6.0 FTE (Full Time Equivalents)
Part Time (Non-Benefited) 15.0 Number of Positions
Funding:
Primarily funded by a transfer (operating) from the General Fund. Capital Outlay purchases are financed
primarily with General Obligation Capital Outlay Bonds.
2005 Budget Impacts:
- Personnel costs include an increase of $12,492 to increase hours of a library associate and
the promotion of an existing staff member to Librarian I.
-Personnel costs include 2.5% COLA on wages, a 3.5% increase in health insurance rates,
and a 7% increase on dental insurance rates.
- Donations from the 3M Company for the purchase of the Smart Check Equipment (Capital Outlay)
54
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0
I
L
L
CITY OF STILLWATER, MINNESOTA
LIBRARY
Fund Type: Special Revenue Fund
Fund Number: 230
SUMMARY OF REVENUES
AND EXPENDITURES
REVENUES:
Charges for Service
Donations
Miscellaneous
Revenue Total
EXPENDITURES:
Operations:
Personnel Services
Supplies
Services & Charges
Miscellaneous
Capital Outlay
Operations Total
Plant
Personnel Services
Supplies
Services & Charges
Miscellaneous
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
2004 2005
2003 AMENDED ADOPTED $ Increase
ACTUAL BUDGET BUDGET (Decrease)
$ 4,171 $
127
6,792 _
$ 11,090 $
4,300 $ 4,000 $ (300)
- 200,000 200,000
4,600 5,000 400
8,900 $ 209,000 $ 200,100
$ 548,598 $ 597,885 $ 632,566 $ 34,681
100,190 98,986 104,550 5,564
47,784 44,780 49,848 5,068
2,457 3,155 2,950 (205)
25,747 30,500 290,750 260,250
$ 724,776 $ 775,306 $ 1,080,664 $ 305,358
$ 36,622 $ 37,708 $ 38,642 $ 934
1,917 3,300 3,500 200
55,003 61,881 58,845 (3,036)
1,236 2,500 2,000 (500)
$ 94,778 $ 105,389 $ 102,987 $ (2,402)
$ 819,554 $ 880,695 $ 1,183,651 $ 302,956
$ (808,464) $ (871,795) $ (974,651) $ (102,856)
$ 786,945 $ 841,295 $ 883,901 $ 42,606
25,747 30,500 90,750 60,250
4,800 -
$ 817,492 $ 871,795 $ 974,651 $ 102,856
$ 9,028 $ - $ - $ -
12,205 21,233 21,233 -
$ 21,233 $ 21,233 $ 21,233 $ -
55
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.
2005 Staffing Level:
Full Time 7.5 FTE (Full Time Equivalents)
Part Time (Seasonal) 3.0 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.
2005 Budget Impacts:
- Personnel costs include 2.5% COLA on wages, a 3.5% increase in health insurance rates,
and a 7% increase on dental insurance rates.
- Personnel costs include an additional Maintenance Worker II position. The cost of this additional
position, salary and benefits, is $38,043.
56
CITY OF STILLWATER, MINNESOTA
PARKS
Fund Type: Special Revenue Fund
Fund Number: 240
2004
SUMMARY OF REVENUES 2003 AMENDED
AND EXPENDITURES ACTUAL BUDGET
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
Capital Outlay Total
Total Expenditures
Revenues over (under) expenditures
Other Financing Sources
Transfer In:
Transfer In
Transfer Out
Sale of Property
Bond Proceeds
Other Financing Sources Total
Net increase in fund balance
Fund Balance -Jan 1
Fund Balance -Dec 31
2005
ADOPTED $ Increase
BUDGET (Decrease)
$ 1,130 $ 1, 000 $
- 2,000
9, 580 10, 500
5,192 3, 500
$ 15, 902 $ _
17, 000 $
1,000 $ -
- (2,000)
10,000 (500)
3,200 (300)
14,200 $ (2,800)
$ 288,781 $ 292,357 $ 341,458 $ 49,101
4,448 10,000 21,200 11,200
80,222 83,116 104,927 21,811
$ 373,451 $ 385,473 $ 467,585 $ 82,112
$ 38,415 $ 49,400 $ 49,200 $ (200)
$ 71,887 $ 97,849 $ 106,873 $ 9,024
$ 1,442 $ 5,300 $ 5,300 $ -
$ 250,760 $ - $ - $ -
110,909 642,670 777,670 135,000
68,778 166,391 108,080 (58,311)
- 1,800 50,000 48,200
$ 430,447 $ 810,861 $ 935,750 $ 124,889
$ 915,642 $ 1,348,883 $ 1,564,708 $ 215,825
$ 691,792 $ 1,331,883 $ 1,550,508 $ 218,625
(1,052) - - -
14,600 - - -
200,000 - - -
$ 905,340 $ 1,331,883 $ 1,550,508 $ 218,625
$ 5,600 $ - $ - $ -
230,852 236,452 236,452 -
$ 236,452 $ 236,452 $ 236,452 $ -
57
CITY OF STILLWATER, MINNESOTA '
WASHINGTON COUNTY RECYLING GRANT
Fund Type: Special Revenue Fund
Fund Number: 255 ,
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).
58
J
~,
CITY OF STILLWATER, MINNESOTA
WASHINGTON COUNTY RECYLING GRANT
: Fund Type: Special Revenue Fund
Fund Number: 255
SUMMARY OF REVENUES 2003
AND EXPENDITURES ACTUAL
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
2004
AMENDED
BUDGET
2005
ADOPTED $ Increase
BUDGET (Decrease)
$ 60,758 $ 56,713 $
375 - _
$ 61,133 $ 56,713 $
50,000 $
50,000 $
(6,713)
$ 42,637 $ 46,160 $ 42,000 $ (4,160)
1,737 1,500 2,000 500
$ 44,374 $ 47,660 $ 44,000 $ (3,660)
$ 5,425 $ 9,053 $ 6,000 $ (3,053)
$ 49,799 $ 56,713 $ 50,000 $ (6,713)
$ 11,334 $ - $ - $ -
30,996 42,330 42,330 -
$ 42,330 $ 42,330 $ 42,330 $ -
59
(6,713)
CITY OF STILLWATER, MINNESOTA
DARE
Fund. Type: Special Revenue Fund
Fund Number: 263
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.
60
CITY OF STILLWATER, MINNESOTA
DARE
i Fund Type: Special Revenue Fund
Fund Number: 263
SUMMARY OF REVENUES
AND EXPENDITURES
REVENUES:
Miscellaneous:
Donations
Interest
Revenue Total
EXPENDITURES:
Supplies:
Revenues Over (Under) Expenditures
Other Financing Sources
Transfer In:
General Fund
Net increase in fund balance
Fund Balance -Jan 1
Fund Balance -Dec 31
2004 2005
2003 AMENDED ADOPTED $ Increase
ACTUAL BUDGET BUDGET (Decrease)
$ 1,103 $ 500 $ 500 $ -
72 - - -
$ 1,175 $ 500 $ 500 $ -
$ 5,845 $ 4,500 $ 4,500 $ -
$ (4,670) $ (4,000) $ (4,000) $ -
$ 3,500 $ 4,000 $ 4,000 $ -
$ (1,170) $ - $ - $ -
3,396 2,226 2,226 -
$ 2,226 $ 2,226 $ 2,226 $ -
61
0
C
u
~ Debt Service
~ Funds
i
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.
C
L
Debt Service Levy Obligation
$3,500,000
$3,000,000
_ $2,500,000
~ $2,000,000
Q
$1,500,000
d
J $1,000,000
$500,000
$0
2005 2007 2009 2011 2013
Budget Year
LU I~ LUI/ LUIy LULL
The above graph shows the amount of debt service required to be levied for each budget year
Year Capital
Outlay
Bonds
Revenue
Bonds
Improvement
Bonds
Total
2005 $2,003,854 $602,057 $302,097 $2,908,008
2006 $1,990,117 $564,967 $295,034 $2,850,118
2007 $1,835,557 $538,936 $293,805 $2,668,298
2008 $1,827,455 $543,969 $297,447 $2,668,871
2009 $1,604,892 $542,648 $299,829 $2,447,369
2010 $1,584,033 $540,363 $300,920 $2,425,316
2011 $1,356,411 $444,824 $295,832 $2,097,067
2012 $907,423 $439,853 $300,456 $1,647,732
2013 $893,893 $439,284 $298,696 $1,631,873
2014 $842,815 $437,648 $301,398 $1,581,861
2015 $828,875 $445,208 $303,109 $1,577,192
2016 $814,137 $446,166 $298,761 $1,559,064
2017 $798,301 $440,794 $0 $1,239,095
2018 $792,168 $188,797 $0 $980,965
2019 $658,401 $189,033 $0 $847,434
2020 $639,176 $0 $0 $639,176
2021 $325,083 $0 $0 $325,083
64
CITY OF STILLWATER, MINNESOTA
DEBT SERVICE FUNDS
2004 2005
SUMMARY OF REVENUES 2003 AMENDED ADOPTED $ Increase
AND EXPENDITURES ACTUAL BUDGET BUDGET (Decrease)
REVENUES:
Property Taxes $ 2,167,558 $ 2,633,083 $ 2,366,603 $ (266,480)
Special Assessments: 367,771 339,000 470,000 131,000
Market Value Homestead Credit 165,489 - - -
lnterest 75,369 - - -
Revenue Total $ 2,776,187 $ 2,972,083 $ 2,836,603 $ (135,480)
EXPENDITURES:
Debt Service:
Principal $ 3,324,209 $ 3,248,357 $ 3,373,534 $ 125,177
Interest 1,399,137 1,222,207 1,302,359 80,152
Paying Agent Fees 8,782 7,550 9,905 2,355
Professional Services 12,387 - - -
Other 52,668 - - -
Expenditure Total $ 4,797,183 $ 4,478,114 $ 4,685,798 $ 207,684
Revenues over expenditures $ (2,020,996) $ (1,506,031) $ (1,849,195) $ (343,164)
Other Financing Sources
Bond Proceeds $ 3,464,471 $ - $ - $ -
Payment on currently refunded debt (3,345,000) - - -
Transfer In 1,408,515 1,100,542 1,049,921 (50,621)
Transfer Out (66,932) - - -
Other Financing Sources Total $ 1,461,054 $ 1,100,542 $ 1,049,921 $ (50,621)
Net increase in fund balance $ (559,942) $ (405,489) $ (799,274) $ (393,785)
Fund Balance -Jan 1 6,420,104 5,860,162 5,454,673 (405,489)
Fund Balance -Dec 31 $ 5,860,162 $ 5,454,673 $ 4,655,399 $ (799,274)
65
CITY OF STILLWATER, MINNESOTA
GO CAPITAL OUTLAY BONDS
Fund Type: Debt Service Funds
Fund Numbers: 300 - 329
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.
2005 Budget Impacts:
Fund
Number
Bond Issue Balance
as of
12/31/04 Principal
Due in
2005 Interest
Due in
2005 Levy Amount
for Payable
2005
Existing Debt:
303 $200,000 GO CO Bonds, Series 2003HS $140,000 $30,000 $4,200 $36,855
304 $755,000 GO CO Bonds, Series 20046 $755,000 $120,000 $17,025 $105,866
306 $1,840,000 GO CO Bonds, Series 1993C $360,000 $65,000 $16,685 $89,348
308 $170,000 GO CO Bonds, Series 1994D $20,000 $20,000 $540 $0
320 $1,345,000 GO CO Bonds, Series 2003A $1,190,000 $160,000 $31,363 $198,831
323 $7,840,000 GO CO Bonds, Series 2002A $7,185,000 $500,000 $293,820 $835,480
324 $990,000 GO CO Bonds, Series 2000C $560,000 $85,000 $26,048 $115,077
325 $5,530,000 GO CO Bonds, Series 1996A $3,510,000 $215,000 $180,013 $414,370
326 $705,000 GO CO Bonds, Series 1997A $100,000 $35,000 $3,981 $40,058
328 $2,500,000 GO CO Bonds, Series 19986 $1,575,000 $115,000 $67,529 $167,969
New Debt:
305 GO CO Bonds of 2005 $189,536
Totals $1,345,000 $641,204 $2,193,390
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.
66
CITY OF STILLWATER, MINNESOTA
GO CAPITAL OUTLAY BONDS
Fund Type: Debt Service Funds
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
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
2004 2005
2003 AMENDED ADOPTED $ Increase
ACTUAL BUDGET BUDGET (Decrease)
$ 1,831,318 $ 2,126,709 $ 2,064,506 $ (62,203)
23,769 - - -
141, 654 - - -
21,494 - - -
$ 2,018,235 $ 2,126,709 $ 2,064,506 $ (62,203)
$ 913,332 $ 1,250,000 $ 1,280,000 $ 30,000
678,898 684,186 664,719 (19,467)
3,068 2,900 3,855 955
1,500 - - -
6,425 - - -
$ 1,603,223 $ 1,937,086 $ 1,948,574 $ 11,488
$ 415,012 $ 189,623 $ 115,932 $ (73,691)
$ 29,471 $ - $ - $ -
54,797 35,100 - (35,100)
$ 84,268 $ 35,100 $ - $ (35,100)
$ 499,280 $ 224,723 $ 115,932 $ (108,791)
1,797,916 2,297,196 2,521,919 224,723
$ 2,297,196 $ 2,521,919 $ 2,637,851 $ 115,932
67
CITY OF STILLWATER, MINNESOTA
GO IMPROVEMENT BONDS
Fund Type: Debt Service Funds
Fund Numbers: 330 - 359
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:
Primarily financed with special assessments and property taxes when necessarye
2005 Budget Impacts:
Fund
Number
Bond Issue Balance
as of
12/31/04 Principal
Due in
2005 Interest
Due in
2005 evy Amount
for Payable
2005
Existing Debt:
337 $485,000 GO Imp Bonds, Series 1997B $190,000 $50,000 $8,043 N/A
338 $665,000 GO Imp Bonds, Series 1998C $325,000 $65,000 $12,236 N/A
339 $1,390,000 GO Imp Bonds, Series 2000A $790,000 $140,000 $35,868 N/A
340 $4,695,000 GO Imp Bonds, Series 2004A $4,695,000 $95,000 $136,360 $302,097
Totals $350,000 $192,507 $302,097
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.
68
CITY OF STILLWATER, MINNESOTA
GO IMPROVEMENT BONDS
Fund Type: Debt Service Funds
Fund Numbers: 330 - 359
SUMMARY OF REVENUES
AND EXPENDITURES
Property Taxes
Special Assessments:
Current
Delinquent
Prepayments
Hookup Charges
Interest
Revenue Total
EXPENDITURES:
Debt Service:
Principal
Interest
Paying Agent Fees
Professional Services
Other
Expenditure Total
OTHER FINANCING SOURCES
Operating Transfer (out)
Net increase in fund balance
Fund Balance -Jan 1
Fund Balance -Dec 31
2004 2005
2003 AMENDED ADOPTED $ Increase
ACTUAL BUDGET BUDGET (Decrease)
$ - $ 250,000 $ 302,097 $ 52,097
$ 303,505 $ 339,000 $ 470,000 $ 131,000
4,149 - - -
54,913 - - -
5,204 - - -
26,278 -
$ 394,049 $ 589,000 $ 772,097 $ 183,097
$ 965,000 $ 385,000 $ 350,000 $ (35,000)
121,046 85,646 192,507 106,861
2,013 1,500 2,150 650
10,887 - - -
76 - - -
$ 1,099,022 $ 472,146 $ 544,657 $ 72,511
$ (66,932) $ - $ - $ -
$ (771,905) $ 116,854 $ 227,440 $ 110,586
2,263,421 1,491,516 1,608,370 116,854
$ 1,491,516 $ 1,608,370 $ 1,835,810 $ 227,440
69
CITY OF STILLWATER, MINNESOTA
GO TIF BONDS
Fund Type: Debt Service Funds
Fund Numbers: 360 - 379
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..
2005 Budget Impacts:
Fund
Number
Bond Issue
TIF District
Obligation Balance
as of
12/31/04 Principal
Due in
2005 Interest
Due in
2005
Existing Debt:
360 $2,265,000 GO TIF Bonds, Series 2000E TIF #1 $1,220,000 $390,000 $47,265
363 $810,000 GO TIF Bonds, Series 1996C TIF #3 $110,000 $110,000 $2,640
366 $1,000,000 GO TIF Bonds, Series 1993A TIF #6 $300,000 $95,000 $12,683
374 $3,435,000 GO TIF Bonds,.,Series 20038 TIF #4 $3,115,000 $310,000 $79,983
Totals $905,000 $142,571
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
GO TIF BONDS
Fund Type: Debt Service Funds
Fund NuTnbers: 360 - 379
SUMMARY OF REVENUES
AND EXPENDITURES
REVENUES:
Interest
EXPENDITURES:
Debt Service:
Principal
Interest
Paying Agent Fees
Other Services & Charges
Expenditure Total
Revenues Over (Under) Expenditures
Other Financing Sources
Bond Proceeds
Current Refunding
Transfer In
Other Financing Sources Totals
Net increase in fund balance
Fund Balance -Jan 1
Fund Balance -Dec 31
2004 2005
2003 AMENDED ADOPTED $ Increase
ACTUAL BUDGET BUDGET (Decrease)
$ 11,639 $ - $ - $ -
$ 785,000 $ 890,000 $ 905,000 $ 15,000
290,303 173,392 142,571 (30,821)
2,575 2,050 2,350 300
44, 081 -
$ 1,121,959 $ 1,065,442 $ 1,049,921 $ (15,521)
$ (1,110,320) $ (1,065,442) $ (1,049,921) $ 15,521
$ 3,435,000 $ - $ - $ -
(3,345,000) - - -
709,434 1,065,442 1,049,921 (15,521)
$ 799,434 $ 1,065,442 $ 1,049,921 $ (15,521)
$ (310,886) $ - $ - $ -
1,455,758 1,144,872 1,144,872 -
$ 1,144,872 $ 1,144,872 $ 1,144,872 $ -
71
CITY OF STILLWATER, MINNESOTA
GO REVENUE BONDS
Fund Type: Debt Service Funds
Fund Numbers: 380 - 389
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 20006
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).
2005 Budget Impacts:
Fund
Number
Bond Issue Balance
as of
12/31/04 Principal
Due in
2005 Interest
Due in
2005 Levy Amount
for Payable
2005
Existing Debt:
380 $1,330,000 GO Rev Bonds, Series 20008 $970,000 $90,000 $48,228 N/A
381 $2,135,000 GO Rev Bonds, Series 2000D $1,920,000 $80,000 $101,408 Cancelled
382 $4,610,000 GO Rev Bonds, Series 1998A $3,140,000 $250,000 $142,263 $315,892
Totals $420,000 $291,899 $315,892
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
L
0
i
CITY OF STILLWATER, MINNESOTA
GO RE VENUE BONDS
Fund Type: Debt Service Funds
Fund Numbers: 380 - 389
2004 2005
SUMMARY OF REVENUES 2003 AMENDED ADOPTED $ Increase
AND EXPENDITURES ACTUAL BUDGET BUDGET (Decrease)
REVENUES:
Property Taxes:
Current $ 308,135 $ 256,374 $ - $ (256,374)
Delinquent 4,336 - - -
Market Value Homestead Credit 23,835 - - -
Interest 9,806 - - -
Revenue Totals $ 346,112 $ 256,374 $ - $ (256,374)
EXPENDITURES:
Debt Service:
Principal $ 295,000 $ 315,000 $ 420,000 $ 105,000
Interest 271,708 258,143 291,899 33,756
Paying Agent Fees 1,126 1,100 1,550 450
Other 2,086 - - -
Expenditure Total $ 569,920 $ 574,243 $ 713,449 $ 139,206
Revenues Over (Under) Expenditures $ (223,808) $ (317,869) $ (713,449) $ (395,580)
Other Financing Sources:
Transfers In:
St Croix Valley Recreation Center $ 179,284 $ 261,135 $ 201,576 $ (59,559)
Componet Unit - - 138,628 138,628
TIF District #4 75,000 75,000 75,000 -
Other Financing Sources Total $ 254,284 $ 336,135 $ 415,204 $ 79,069
Net increase in fund balance $ 30,476 $ 18,266 $ (298,245) $ (316,511)
Fund Balance -Jan 1 686,287 716,763 735,029 18,266
Fund Balance -Dec 31 $ 716,763 $ 735,029 $ 436,784 $ (298,245)
73
CITY OF STILLWATER, MINNESOTA
OTHER LONG-TERM DEBT
Fund Type: Debt Service Funds
Fund Numbers: 390 - 399
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 Sfate Stream Protection and Improvement Loan
Funding is provided by impact fees paid by developers who develop in the annexation area benefiting
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 benefiting
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.
2005 Budget Impacts:
Fund
Number
Bond Issue Balance
as of
12/31/04 Principal
Due in
2005 Interest
Due in
2005
Existing Debt:
390 $1,100,000 State Stream Protection & Imp Loan $715,000 $110,000 $0
390 $850,000 State Stream Protection & Imp Loan $722,500 $85,000 $0
395 Capital Lease-Fire Truck $223,534 $223,534 $10,663
Totals __413,~34 ,~~ ~1 L~,
Notes:
- Fund balance is reserved for debt service payments, both current and future.
74
n
n
0
u
u
C
n
0
CITY OF STILLWATER, MINNESOTA
OTHER LONG-TERM DEBT
Fund Type: Debt Service Funds
Fund Numbers: 390 - 399
SUMMARY OF REVENUES
AND EXPENDITURES
REVENUES:
Interest
EXPENDITURES:
Debt Service:
Principal
Interest
Expenditure Total
Revenues Over (Under) Expenditures
Other Financing Sources:
Transfers In:
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
2004 2005
2003 AMENDED ADOPTED $ Increase
ACTUAL BUDGET BUDGET (Decrease)
$ 6,152 $ - $ - $ -
$ 365,877 $ 408,357 $ 418,534 $ 10,177
37,182 20,840 10,663 (10,177)
$ 403,059 $ 429,197 $ 429,197 $ -
$ (396,907) $ (429,197) $ (429,197) $ -
$ 237,500 $ - $ - $ -
- 234,197 - (234,197)
152,500 195,000 - (195,000)
$ 390,000 $ 429,197 $ - $ (429,197)
$ (6,907) $ - $ (429,197) $ (429,197)
216,722 209,815 209,815 -
$ 209,815 $ 209,815 $ (219,382) $ (429,197)
75
1
~ 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.
J
r
CITY OF STILLWATER, MINNESOTA
CAPITAL PROJECT FUNDS ~-;
2004 2005
SUMMARY OF REVENUES 2003 AMENDED ADOPTED $ Increase
AND EXPENDITURES ACTUAL BUDGET BUDGET (Decrease)
REVENUES:
Tax Increment $ 1,737,689 $ 1,869,000 $ 2,000,000 $ 131,000
Market Value Homestead Credit 23,923 - - -
Charges far Services 2,335 - - -
Interest 33,071 - - -
Other 5,866 6,353 - (6,353)
Revenue Total $ 1,802,884 $ 1,875,353 $ 2,000,000 $ 124,647
EXPENDITURES:
Contractual $ 191,882 $ 207,500 $ 308,381 $ 100,881
Legal 12,032 - - -
Admin Charges-General Fund 358 45,000 - (45,000)
Interest on Notes - 43,200 - (43,200)
Other 9,826 497 - (497)
Expenditure Total $ 214,098 $ 296,197 $ 308,381 $ 12,184
Revenues over (under) expenditures $ 1,588,786 $ 1,579,156 $ 1,691,619 $ 112,463
Other Financing Uses
Transfer Out $ (784,434) $ (1,149,641) $ (1,124,921) $ 24,720
Net increase (decrease) in fund balance $ 804,352 $ 429,515 $ 566,698 $ 137,183
Fund Balance -Jan 1 931,386 1,735,738 2,165,253 429,515
Fund Balance -Dec 31 $ 1,735,738 $ 2,165,253 $ 2,731,951 $ 566,698
79
CITY OF STILLWATER. MINNESOTA
TIF DISTRICT #1
Fund Type: Capital Project Fund
Fund Number: 461
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, 2004: $1,220,000.
2005 Budget Impacts:
- Transfer Out represents funds transferred to $2,265,000 Tax Increment Refunding Bond,
Series 2000E debt service fund for payment of current year debt service obligations.
80
CITY OF STILLWATER, MINNESOTA
TIF DISTRICT #1
Fund Type: Capital Projects Fund
Fund Number: 461
2004 2005
SUMMARY OF REVENUES 2003 AMENDED ADOPTED $ Increase
AND EXPENDITURES ACTUAL BUDGET BUDGET (Decrease)
REVENUES:
Tax Increment $ 657,905 $ 676,000 $ 680,000 $ 4,000
Market Value Homestead Credit 3,809 - - -
Interest 14,433 - - -
Service Charges 1,006 - - -
Note Receivable (MN Zephyr) 5,866 6,353 - (6,353)
Revenue Total $ 683,019 $ 682,353 $ 680,000 $ (2,353)
EXPENDITURES:
Contractual:
Simonet $ - $ _ $ _ $ _
Lumber Barons Hotel 3,635 4,000 3,000 (1,000)
Readex 9,246 11,000 10,000 (1,000)
Lind Parking Lot Purchase - - 381 381
Mainstream/Maple Island 43,966 45,000 45,000 -
Desch Development 20,274 25,000 25,000 -
UBC/Lanoga 13,831 12,000 15,000 3,000
ABS Company 3,614 3,700 5,000 1,300
Blichfield Development 17,807 21,000 - (21,000)
Contractual Total $ 112,373 $ 121,700 $ 103,381 $ (18,319)
Legal $ 10,469 $ - $ - $ -
Admin Charges-General Fund 358 45,000 - (45,000)
Other 4,791 497 - (497)
Expenditure Total $ 127,991 $ 167,197 $ 103,381 $ (63,816)
Revenues over expenditures $ 555,028 $ 515,156 $ 576,619 $ 61,463
Other Financing Uses
Transfer Out $ (436,020) $ (434,763) $ (437,615) $ (2,852)
Net increase in fund balance $ 119,008 $ 80,393 $ 139,004 58,611
Fund Balance -Jan 1 245,920 364,928 445,321 80,393
Fund Balance -Dec 31 $ 364,928 $ 445,321 $ 584,325 $ 139,004
81
CITY OF STILLWATER, MINNESOTA
TIF DISTRICT #3
Fund Type: Capital Project Fund
Fund Number: 463
Fund Description:
The City is the administering authority for Development District #1, Tax Increment District #3,
Arkell Projecf (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, 2004: $110,000.
2005 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.
82
CITY OF STILLWATER, MINNESOTA
-~ TIF DISTRICT #3
~' Fund Type: Capital Projects Fund
Fund Number: 463
SUMMARY OF REVENUES
AND EXPENDITURES
REVENUES:
Tax Increment
Market Value Homestead Credit
Interest
Revenue Total
EXPENDITURES:
Contractual:
Zimmerman Project
Other Professional Serv
Legal
Expenditure Total
Revenues over (under) expenditures
Other Financing Uses
Transfer Out
Net increase in fund balance
Fund Balance -Jan 1
Fund Balance -Dec 31
2004 2005
2003 AMENDED ADOPTED $ Increase
ACTUAL BUDGET BUDGET (Decrease)
$ 247,697 $ 280,000 $ 290,000 $ 10,000
13,889 - - -
8,184 - - -
$ 269,770 $ 280,000 $ 290,000 $ 10,000
$ 15,750 $ 13,800 $ - $ (13,800)
1,540 - - -
250
$ 17,540 $ 13,800 $ - $ (13,800)
$ 252,230 $ 266,200 $ 290,000 $ 23,800
$ (113,265) $ (118,141) $ (113,390) $ 4,751
$ 138,965 $ 148,059 $ 176,610 $ 28,551
373,015 511,980 660,039 148,059
$ 511,980 $ 660,039 $ 836,649 $ 176,610
83
CITY OF STILLWATER, MINNESOTA
TIF DISTRICT #4
Fund Type: Capital Project Fund
Fund Number: 464
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 20036.
Total amount outstanding as of December 31, 2004: $3,115,000
2005 Budget Impacts:
- Transfer Out represents funds transferred to $3,435,000 Tax Increment Refunding Bond,
Series 20036 debt service fund for payment of current year debt service obligations.
84
CITY OF STILLWATER, MINNESOTA
TIF DISTRICT #4
Fund Type: Capital Projects Fund
Fund Number: 464
2004 2005
SUMMARY OF REVENUES 2003 AMENDED ADOPTED $ Increase
AND EXPENDITURES ACTUAL BUDGET BUDGET (Decrease)
REVENUES:
Tax Increment $ 658,138 $ 670,000 $ 680,000 $ 10,000
Interest 5,696 - -
Revenue Total $ 663,834 $ 670,000 $ 680,000 $ 10,000
EXPENDITURES:
Other Professional Serv $ 640 $ - $ - $
Expenditures Total $ 640 $ - $ - $ -
Revenues over (under) expenditures $ 663,194 $ 670,000 $ 680,000 $ 10,000
Other Financing Uses
Transfer Out
Net increase in fund balance
Fund Balance -Jan 1
Fund Balance -Dec 31
$ (132,981) $ (479,565) $ (465,883) $ 13,682
$ 530,213 $ 190,435 $ 214,117 $ 23,682
120,018 650,231 840,666 190,435
$ 650,231 $ 840,666 $ 1,054,783 $ 214,117
85
CITY OF STILLWATER, MINNESOTA
TIF DISTRICT #6
Fund Type: Capital Project Fund
Fund Number: 466
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, 2004: $300,000
2005 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.
86
CITY OF STILLWATER, MINNESOTA
. ~,~ TIF DISTRICT #6
`^ Fund Type: Capital Projects Fund
Fund Number: 466
SUMMARY OF REVENUES
AND EXPENDITURES
REVENUES:
Tax Increment
Interest
Revenue Total
EXPENDITURES:
Legal
Other Professional Serv
Expenditures Totals
Revenues over (under) expenditures
Other Financing Uses
Transfer Out
Net increase (decrease) in fund balance
Fund Balance -Jan 1
Fund Balance -Dec 31
2004 2005
2003 AMENDED ADOPTED $ I ncrease
ACTUAL BUDGET BUDGET (Decrease)
$ 103,106 $ 115,000 $ 120,000 $ 5,000
4,625 - - -
$ 107,731 $ 115,000 $ 120,000 $ 5,000
$ - $ - $ - $ -
240 -
$ 240 $ - $ - $ -
$ 107,491 $ 115,000 $ 120,000 $ 5,000
$ (102,168) $ (117,172) $ (108,033) $ 9,139
$ 5,323 $ (2,172) $ 11,967 $ 14,139
225,191 230,514 228,342 (2,172)
$ 230,514 $ 228,342 $ 240,309 $ 11,967
87
CITY OF STILLWATER, MINNESOTA
TIF DISTRICT #S
Fund Type: Capital Project Fund
Fund Number: 468
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
88
CITY OF STILLWATER, MINNESOTA
TIF DISTRICT #8
~• Fund Type: Capital Projects Fund
Fund Number: 468
SUMMARY OF REVENUES
AND EXPENDITURES
REVENUES:
Tax Increment
Market Value Homestead Credit
Developer Charges
Interest
Revenue Total
EXPENDITURES:
Contractual:
Long Lake Villas
Legal
City Engineer Charges
Other
Miscellaneous
Expenditure Total
Net increase (decrease) in fund balance
Fund Balance -Jan 1
Fund Balance -Dec 31
2004 2005
2003 AMENDED ADOPTED $ Increase
ACTUAL BUDGET BUDGET (Decrease)
$ 70,843 $ 80,000 $ 95,000 $ 15,000
6,225 - - -
1,329 - - -
133 - -
$ 78,530 $ 80,000 $ 95,000 $ 15,000
$ 63,759 $ 72,000 $ 85,000 $ 13,000
594 - - -
1,286 - - -
779 - - -
450 - - -
$ 66,868 $ 72,000 $ 85,000 $ 13,000
$ 11,662 $ 8,000 $ 10,000 $ 2,000
(11,550) 112 8,112 8,000
$ 112 $ 8,112 $ 18,112 $ 10,000
89
CITY OF STILLWATER, MINNESOTA
TIF DISTRICT #9
;_
Fund Type: Capital Project Fund ~- ~'
Fund Number: 469
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
90
CITY OF STILLWATER, MINNESOTA
TIF DISTRICT #9
Fund Type: Capital Projects Fund
Fund Number: 469
2004 2005
SUMMARY OF REVENUES 2003 AMENDED ADOPTED $ Increase
AND EXPENDITURES ACTUAL BUDGET BUDGET (Decrease)
REVENUES:
Tax Increment $ - $ 48,000 $ 135,000 $ 87,000
EXPENDITURES:
Contractual:
Curve Crest Villas $ - $ - $ 120,000 $ 120,000
Legal 719 - - -
Interest on Notes - 43,200 - (43,200)
Other 100 - - -
Expenditure Total $ 819 $ 43,200 $ 120,000 $ 76,800
Net increase (decrease) in fund balance $ (819) $ 4,800 $ 15,000 $ 10,200
Fund Balance -Jan 1 (23,240) (24,059) (19,259) 4,800
Fund Balance -Dec 31 $ (24,059) $ (19,259) $ (4,259) $ 15,000
91
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' Enterprise Funds are used by the City to account for the operations that are financed
primarily by user fees.
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CITY OF STILLWATER, MINNESOTA
ENTERPRISE FUNDS
2004 2005
2003 AMENDED ADOPTED $ Increase
ACTUAL BUDGET BUDGET (Decrease)
OPERATING REVENUES $ 2,207,581 $ 2,493,600 $ 2,442,000 $ (51,600)
OPERATING EXPENSES:
Personnel Services $ 434,155 $ 512,916 $ 542,582 $ 29,666
Supplies 31,544 40,200 51,800 11,600
Service and Charges 1,444,658 1,689,239 1,677,484 {11,755)
Miscellaneous 26,742 3,100 7,200 4,100
Depreciation 276,743 245,000 272,500 27,500
Operating Expenses Total $ 2,213,842 $ 2,490,455 $ 2,551,566 $ 61,111
Operating Income $ (6,261) $ 3,145 $ (109,566) $ (112,711)
NONOPERATING REVENUES:
Interest Income $ 48,345 $ 34,000 $ 39,000 $ 5,000
Miscellaneous 52,311 85,000 87,000 2,000
Nonoperating Revenues Total $ 100,656 $ 119,000 $ 126,000 $ 7,000
Net Income (Loss) $ 94,395 $ 122,145 $ 16,434 $ (105,711)
OTHER INCREASES
Transfer In-Capital Outlay $ 112,400 $ - $ - $ -
Transfer Out (30,000) - (40,000) (40,000)
Other Increases Total $ 82,400 $ - $ (40,000) $ (40,000)
Net increase (decrease) in net assets $ 176,795 $ 122,145 $ (23,566) $ (145,711)
Net Assets -Jan 1 9,152,865 9,329,660 9,451,805 122,145
Net Assets -Dec 31 $ 9,329,660 $ 9,451,805 $ 9,428,239 $ (23,566)
95
CITY OF STILLWATER, MINNESOTA
SANITARY SEWER
Fund Type: Enterprise Fund
Fund Number: 700
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 usage charge: $39.00 (Rate established by Ordinance No. 693, 02/07/1989)
Overage charge: $2.90 per 1,000 gallons (Rate established by Resolution No. 2003-96, 05/01/2003)
2005 Staffing Level:
Full Time 3.95 FTE (Full Time Equivalents)
Part Time 2.0 Number of Positions
2005 Budget Impacts:
- Personnel costs include 2.5% COLA on wages, a 3.5% increase in health insurance rates,
and a 7% increase on dental insurance rates.
- Metropolitan Council reflects an increase of the Municipal Wastewater Charge from $1,340/million gallons
of wastewater for 2004 to $1,385/million gallons of wastewater for 2005 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 overage 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.
96
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CITY OF STILLWATER, MINNESOTA
SANITARY SEWER
Fund Type: Enterprise Fund
Fund Number: 700
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)
OTHER INCREASES:
Transfer In-Capital Outlay
Transfer (Out)
Other Increases Totat
Net increase (decrease) in net assets
Net Assets -Jan 1
Net Assets -Dec 31
2004 2005
2003 AMENDED ADOPTED $ Increase
ACTUAL BUDGET BUDGET (Decrease)
$ 1,569,951 $ 1,698,600 $ 1,642,000 $ (56,600)
$ 230,108 $ 200,671 $ 209,472 $ 8,801
- 10,000 13,800 3,800
63,424 56,853 64,727 7,874
$ 293,532 $ 267,524 $ 287,999 $ 20,475
$ 18,403 $ 15,500 $ 19,100 $ 3,600
$ - $ 30,000 $ 25,000 $ (5,000)
27,455 50,000 50,000 -
21,277 60,000 35,000 (25,000)
1,088,490 1,099,550 1,105,050 5,500
139, 533 142 , 348 147,431 5, 083
$ 1,276,755 $ 1,381,898 $ 1,362,481 $ (19,417)
$ 1,319 $ 1,000 $ 1,000 $ -
$ 244,185 $ 215,000 $ 240,000 $ 25,000
$ 1,834,194 $ 1,880,922 $ 1,910,580 $ 29,658
$ (264,243) $ (182,322) $ (268,580) $ (86,258)
$ 36,218 $ 25,000 $ 30,000 $ 5,000
30,358 30,000 30,000 -
21,953 55,000 57,000 2,000
$ 88,529 $ 110,000 $ 117,000 $ 7,000
$ (175,714) $ (72,322) $ (151,580) $ (79,258)
$ 112,400 $ - $ - $ -
- - (40,000) (40,000)
$ 112,400 $ - $ (40,000) $ (40,000)
$ (63,314) $ (72,322) $ (191,580) $ (119,258)
8,151,815 8,088,501 8,016,179 (72,322)
$ 8,088,501 $ 8,016,179 $ 7,824,599 $ (191,580)
97
CITY OF STILLWATER, MINNESOTA
STORM SEWER
Fund Type: Enterprise Fund - ;
Fund Number: 705
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:
Single-Family and Duplexes: $4.50 per dwelling
Multi-Family: $4.50 per unit
Active Open Space: $4.50 per acre
Institutional: $27.00 per acre
Commercial/Industrial: $54.00 per acre
Cental Business District: $72.00 per acre
2005 Staffing Level:
Full Time 1.15 FTE (Full Time Equivalents)
2005 Budget Impacts:
- Personnel costs include 2.5% COLA on wages, a 3.5% increase in health insurance rates,
and a 7% increase on dental insurance rates.
Notes:
- An annual review of the rates will be done to assure the financial integrity of this fund.
98
CITY OF STILLWATER, MINNESOTA
STORM SEWER
Fund Type: Enterprise Fund
Fund Number: 705
OPERATING REVENUES:
Charges for Services
OPERATING EXPENSES:
Personnel Services:
Salaries -Full Time
Benefits
Personnel Services Total
Service and Charges:
Consulting Engineer
Contractual
Storm Sewer Repairs
Other
Services and Charges Total
Miscellaneous:
Supplies
Depreciation:
Operating Expenses Total
Operating Income
NONOPERATING REVENUES:
Interest Income
OTHER INCREASES:
Transfer Out
Net Income
Net Assets -Jan 1
Net Assets -Dec 31
$ 56,866 $
66,283 $ 68,786 $ 2,503
14,905 15,694 789
81,188 $ 84,480 $ 3,292
$ - $ 10,000 $ 25,000 $ 15,000
839 30,000 20,000 (10,000)
4,740 10,000 8,000 (2,000)
28,377 22,273 17,792 (4,481)
$ 33,956 $ 72,273 $ 70,792 $ (1,481)
$ 21,657 $ - $ - $ -
$ 634 $ - $ - $ -
$ 1,485 $ - $ 1,500 $ 1,500
$ 114,598 $ 153,461 $ 156,772 $ 3,311
$ 84,469 $ 41,539 $ 48,228 $ 6,689
$ 8,188 $ 6,500 $ 6,500 $ -
$ (30,000) $ - $ (100,000) $ (100,000)
$ 62,657 $ 48,039 $ (45,272) $ (93,311)
485,816 548,473 596,512 48,039
$ 548,473 $ 596,512 $ 551,240 $ (45,272)
99
2004 2005
2003 AMENDED ADOPTED $ Increase
ACTUAL BUDGET BUDGET (Decrease)
$ 199,067 $ 195,000 $ 205,000 $ 10,000
$ 46,974 $
9,892
CITY OF STILLWATER, MINNESOTA
SIGNS & LIGHTING
Fund Type: Enterprise Fund - `~
Fund Number: 710
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):
Single-Family and Duplexes: $8 per dwelling
Multi-Family: $6 per unit
Institutional: $24 per acre
Commercial: $96 per acre
Commercial with System: $128 per acre
Active Open Space: $2 per acre
2005 Staffing Level:
Full Time 1.25 FTE (Full Time Equivalents)
2005 Budget Impacts:
- Personnel costs include 2.5% COLA on wages, a 3.5% increase in health insurance rates,
and a 7% increase on dental insurance rates.
Notes:
- An annual review of the rates will be done to assure the financial integrity of this fund.
100
CITY OF STILLWATER, MINNESOTA
SIGNS & LIGHTING
: Fund Type: Enterprise Fund
Fund Number: 710
OPERATING REVENUES:
Charges for Services
OPERATING EXPENSES:
Personnel Services:
Salaries -Full Time
Benefits
Personnel Services Total
Supplies:
Service and Charges:
Contractual
Electricity
Other
Services and Charges Total
Miscellaneous:
Operating Expenses Total
Non Operating Income:
Interest
Operating Income
Net Assets -Jan 1
Net Assets -Dec 31
2004 2005
2003 AMENDED ADOPTED $ Increase
ACTUAL BUDGET BUDGET (Decrease)
$ 172,500 $ 350,000 $ 350,000 $ -
$ - $ 58,364 $ 60,544 $
- 17,343 18,190
$
-
$
75,707
$
78,734 _
$
$ 4,914 $ 15,000 $ 18,700 $
$ 1,079 $ 10,000 $ 5,000 $
90,117 180,000 186,000
6,381 17,811 20,633
$
97,577
$
207,811
$
211,633 _
$
$ 41 $ 2,000 $ 2,000 $
$ 102,532 $ 300,518 $ 311,067 $
3,027
3,700
(5,000)
6,000
2,822
3,822
10,549
$ 69,994 $ 49,482 $ 38,933 $ (10,549)
- 69,994 119,476 49,482
$ 69,994 $ 119,476 $ 158,409 $ 38,933
101
2,180
847
CITY OF STILLWATER, MINNESOTA
PARKING
Fund Type: Enterprise Fund - ;
Fund Number: 720
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.
2005 Staffing Level:
Fult Time 1.10 FTE (Full Time Equivalents)
Part Time 6.0 Number of Positions
2005 Budget Impacts:
- Personnel costs include 2.5% COLA on wages, a 3.5% increase in health insurance rates,
and a 7% increase 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
Fund Number: 720
2004 2005
2003 AMENDED ADOPTED $ Increase
ACTUAL BUDGET BUDGET (Decrease)
OPERATING REVENUES:
Parking Permits $ 35,310 $ 30,000 $ 35,000 $ 5,000
Parking Meters 147,563 168,000 140,000 (28,000)
Parking Fines/Tickets 83,190 52,000 70,000 18,000
Operating Revenues Total $ 266,063 $ 250,000 $ 245,000 $ (5,000)
OPERATING EXPENSES:
Personnel Services:
Salaries -Full Time $ 44,710 $ 44,461 $ 45,678 $ 1,217
Salaries -Part Time 25,966 30,000 31,000 1,000
Benefits 13,081 14,036 14,691 655
Personnel Services Total $ 83,757 $ 88,497 $ 91,369 $ 2,872
Supplies: $ 7,593 $ 9,700 $ 14,000 $ 4,300
Service and Charges: $ 36,370 $ 27,257 $ 32,578 $ 5,321
Miscellaneous: $ 3,725 $ 100 $ 4,200 $ 4,100
Depreciation: $ 31,073 $ 30,000 $ 31,000 $ 1,000
Operating Expenses Total $ 162,518 $ 155,554 $ 173,147 $ 17,593
Operating Income $ 103,545 $ 94,446 $ 71,853 $ (22,593)
NONOPERATING REVENUES (EXPENSES):
Interest Income (Expense) $ 3,913 $ 2,500 $ 2,500 $ -
Nonoperating Revenues Total $ 3,913 $ 2,500 $ 2,500 $ -
Net Income $ 107,458 $ 96,946 $ 74,353 $ (22,593)
Net increase in net assets $ 107,458 $ 96,946 $ 74,353 $ (22,593)
Net Assets -Jan 1 515,234 622,692 719,638 96,946
Net Assets -Dec 31 $ 622,692 $ 719,638 $ 793,991 $ 74,353
103
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CITY OF STILLWATER. MINNESOTA
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DEPARTMENT
GENERALFUND
Elections
Voting Booths
MIS
Computer Equipment (2004 Unspent)
Website Upgrades
Update Phone VM System
Secure Wireless Network
Surf Control Licensing
Microsoft Licensing
Spy Software
Upgrade Servers
Security Assessment
Anti -Virus Software
Computer Equipment
Total MIS
Finance
Financial System (2001 Unspent)
Computer (2)
Total Finance
Administration
Document Imaging System Server
Computer Equipment
Total Administration
Plant/City Hall
Police Department Flooring
Total Plant/City Hall
Community Development
Pedestrian Plaza
Copier (3rd Floor)
Total Community Development
Police
Digital Dictation System (2004 Unspent)
Computers (2)
Ruggedized Laptops w /Printers MDT's
Office Furniture
Squad cars (3) - includes changeovers
Total Police
Fire
EMS Jackets (25)
Wildfire Gear (40)
Copier
Fire Life Safety Equipment ($135,000 FEMA Grant)
Pagers (6)
DVD & Projector
Ruggedized Laptops
Turnout gear (5)
Total Fire
2005 APPROVED ACCOUNT NAME FUNDING SOURCE
107
3,000
Machinery & Equipment
2005
CO
Bonds
2,500
Computer Equipment
2004 CO Bonds
3,500
Computer Equipment
2005
CO
Bonds
1,500
Computer Equipment
2005
CO
Bonds
20,000
Computer Equipment
2005
CO
Bonds
3,600
Computer Equipment
2005
CO
Bonds
12,200
Computer Equipment
2005
CO
Bonds
3,000
Computer Equipment
2005
CO
Bonds
3,000
Computer Equipment
2005
CO
Bonds
5,500
Computer Equipment
2005
CO
Bonds
2,650
Computer Equipment
2005
CO
Bonds
1,800
Computer Equipment
2005
CO
Bonds
$
59,250
3,596
Computer Equipment
2001 CO Bonds
3,600
Computer Equipment
2005
CO
Bonds
$
7,196
9,000
Computer Equipment
2005
CO
Bonds
5,400
Computer Equipment
2005
CO
Bonds
$
14,400
22,000
100.4060.5200
2005
CO
Bonds
$
22,000
375,000
100.4055.5200
2005
CO
Bonds
5,000
Computer Equipment
2005
CO
Bonds
$
380,000
10,000
Machinery & Equipment
2004
CO
Bonds
3,600
Computer Equipment
2005
CO
Bonds
70,000
Computer Equipment
2005
CO
Bonds
15,000
Machinery & Equipment
2005
CO
Bonds
93,000
Automotive Equipment
2005
CO
Bonds
$
191,600
7,500
Machinery & Equipment
2005
CO
Bonds
20,000
Machinery & Equipment
2005
CO
Bonds
6,000
Computer Equipment
2005
CO
Bonds
150,000
Machinery & Equipment
2005 CO Bonds /FEMA Grant
3,500
Machinery & Equipment
2005
CO
Bonds
3,000
Machinery & Equipment
2005
CO
Bonds
5,500
Computer Equipment
2005
CO
Bonds
7,000
Machinery & Equipment
2005
CO
Bonds
$
202,500
107
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DEPARTMENT
Building Inspections
Computer
Plans Cabinet
Lateral File Cabinets
Copier (3rd Floor)
Building Permit Software
Ruggizied Laptop
Total Building Inspections
Civil Defense
Emergency Op Center Equipment
Total Civil defense
CITY OF STILLWATER, MINNESOTA '
2005 CAPITAL OUTLAY
(Con't)
2005 APPROVED ACCOUNT NAME FUNDING SOURCE '
1,800 Computer Equipment 2005 CO Bonds
3,000 Machinery & Equipment 2005 CO Bonds ,
3,000 Machinery & Equipment 2005 CO Bonds
5,000 Computer Equipment 2005 CO Bonds
13,500 Computer Equipment 2005 CO Bonds
5,000 Computer Equipment 2005 CO Bonds '
$ 31,300
Engineering
Furniture (2000 Unspent)
Computer Disc Storage (2000 Unspent)
File Cabinets (2002 Unspent)
Copier (3rd Floor)
Computers (3)
Total Public Works /Engineering
Streets
Machine & Equip (Shop 2003)
Automotive Equip (2003 Unspent)
Building Improvements (2004 Unspent)
Machinery & Equip (2004 Unspent)
Sweeper
Dump Truck
Shop Imp -Tire Equip, Benches & Racks
Computer (2) (Sewer -$900)
Total Street
TOTAL GENERAL FUND
ST CROIX VALLEY RECREATION CENTER FUND
Rec Center Ice Arena
Computer
Point of Sale Terminals
Computerized Security System
Rental Skates (150) & Storage Racks
Copier
10,000 Machinery & Equipment 2005 CO Bonds '
$ 10,000
2,500
Machinery & Equipment
2000 CO Bonds
2,500
Machinery & Equipment
2000 CO Bonds
2,500
Machinery & Equipment
2002 CO Bonds
5,000
Computer Equipment
2005 CO Bonds
5,400
Computer Equipment
2005 CO Bonds
$ 17,900
7,300 Machinery & Equipment
7,400 Machinery & Equipment
1,200
Improvements
6,440
Machinery & Equipment
150,000
Automotive Equipment
130,000
Automotive Equipment
40,000
Machinery & Equipment
2,700
Computer Equipment
$ 345,040
$ 1,284,186
1,800
2,500
6,500
10,000
15,000
TOTAL ST CROIX VALLEY RECREATION CENTER $ 35,800
LIBRARY FUND
Operations
Public Computers
Laptop Computer
Computers / Printers
Children's CDRom Computers
Printers
Public Copier
Smart Check Equip ($200,000 3M Donation)
Radio Frequency ID's
TOTAL LIBRARY FUND
5,000
2,000
14,750
2,000
2,000
5,000
230,000
30,000
$ 290,750
Computer Equipment
Computer Equipment
Improvements
Machinery & Equipment
Computer Equipment
Computer Equipment
Computer Equipment
Computer Equipment
Computer Equipment
Computer Equipment
Computer Equipment
Machinery & Equipment
Machinery & Equipment
2003 CO Bonds
2003 CO Bonds
2004 CO Bonds
2004 CO Bonds
2005 CO Bonds
2005 CO Bonds
2005 CO Bonds
2005 CO Bonds
2005 CO Bonds
2005 CO Bonds
2005 CO Bonds
2005 CO Bonds
2005 CO Bonds
2005 CO Bonds
2005 CO Bonds
2005 CO Bonds
2005 CO Bonds
2005 CO Bonds
2005 CO Bonds
2005 CO Bonds /Donations
2005 CO Bonds
CITY OF STILLWATER, MINNESOTA
i
2005 CAPITAL OUTLAY ~ `~
(Con't) ~
' DEPARTMENT
PARKS FUND
Nature Preserve Trail System (2000 Unspent)
' Nature Preserve Trail System (Land Sale)
Lowell Park (2001 Unspenf)
Lowell Park (2002 Unspent)
' Lowe11 Park (2003 Unspent)
Park Equipment & Improvements (2003 Unspent)
Park Improvements (2004 Unspenf)
Equipment (2004 Unspent)
' One Ton Truck
Lawn Sweeper
Modular Skateboard Park
Park Improvements
' TOTAL PARKS FUND
SEWER FUND
Lift Station Improvements (2003 Unspent)
' Lift Station Improvements (2004 Unspent)
Computer Replacement (See Street Dept)
Lift Station Improvements
' TOTAL SEWER FUND (UNBONDED)
PARKING FUND
' TH 36 Parking Lane (2002 Unspent)
Computer Equipment (2002 Unspent)
TOTAL PARKING FUND (UNBONDED)
' TOTAL 2005 CAPITAL OUTLAY
n
2005 APPROVED ACCOUNT NAME
22,670/ Improvements
82,404 Improvements
180,000 Improvements
175,000 Improvements
165,000 Improvements
48,080/Machinery & Equipment
100, 000 Improvements
36,000-Machinery 8 Equipment
50,000 Automotive Equipement
/ 24,000
a Machinery & Equipment
~ ~; ed 1 60,000 Improvements
`~~ 75,000 Improvements
$ 1,018,154
56,000 Improvements
160,000 Improvements
900 Computer Equipment
60,000 Improvements
$ 276,900
$ 157,790 Improvements
3,500 Computer Equipment
$ 161,290
$ 3,067,080
FUNDING SOURCE
2000 CO Bonds
Fund Balance
2001 CO Bonds
2002 CO Bonds
2003 CO Bonds
2003 CO Bonds
2004 CO Bonds
2004 CO Bonds
2005 CO Bonds
2005 CO Bonds
2005 CO Bonds
2005 CO Bonds
Sewer Fund
Sewer Fund
Sewer Fund
Sewer Fund
Parking Fund
Parking Fund
' 109
CITY OF STILLWATER, MINNESOTA
t
ZOOS CAPITAL OUTLAY ~ ~-.
,,
(Financing)
FINANCING:
Bonded GO Capital Outlay (2005 Bond Issue):
General Fund
St Croix Valley Rec Center
Library Fund
Parks Fund
Total GO Capital Outlay 2005 Bonds
Bonded GO Capital Outlay (2004 Bond Issue):
General Fund
Parks Fund
Total GO Capital Outlay 2004 Bonds
Bonded GO Capital Outlay (2003 Bond Issuel:
General Fund
Parks Fund
Total GO Capital Outlay 2003 Bonds
Bonded GO Capital Outlay (2002 Bond Issue):
General Fund
Parks Fund
Total GO Capital Outlay 2002 Bonds
Bonded GO Capital Outlay (2001 Bond Issuel:
General Fund
Parks Fund
Total GO Capital Outlay 2001 Bonds
Bonded GO Capital Outlay (2000 Bond Issue):
General Fund
Parks Fund
Total GO Capital Outlay 2000 Bonds
Total Bonded Capital Outlay:
Non-Bonded Funding Sources for Capital Outlay:
FEMA Grant
Library Fund (Donations)
Park Fund (Land Sale)
Sewer Fund
Parking Fund
Total Non-Bonded Capital Outlay
TOTAL BONDED 8NON-BONDED CAPITAL OUTLAY:
110
1,103,250
35,800
90,750
209.000
$ 1,438,800
20,140
136,000
$ 156,140
14,700
213,080
$ 227,780
2,500
175,000
$ 177,500
3,596
180,000
$ 183,596
5,000
22,670
$ 27,670
$ 2,211,486
135,000
200,000
82,404
276,900
161,290
$ 855,594
$ 3,067,080
CITY OF STILLWATER, MINNESOTA
ZOOS INTERFUND TRANSFERS
OPERATING TRANSFERS
General Fund
Special Events Fund
Library Fund
Park Fund
DARE Fund
Capital Project funds
St Croix Valley Rec Center
$2,135,000 2000D GO Bonds
$4.610,000 Sports Arena Bonds
Program Loans
Permanent Improvement Fund
TIF District #1
$2,265,000 2000E TIF Bonds
TIF District #3
$810,000 G. O. TIF Refunding Bonds
TIF District #4
$3435 Tax Increment 2003B
$4,610,000 1998A Sports Arena Bonds
TIF District #6
$1,000,000 1993A TIF Bonds
Sewer
Permanent Improvement Fund
Storm Sewer
Permanent Improvement Fund
CAPITAL OUTLAY TRANSFERS
2000 Capital Outlay
2001- 2002 Capital Outlay
2003 Capital Outlay
2004 Capital Outlay
2005 Capital Outlay
General Fund
St Croix Valley Recreation Center Fund
Library Fund
Park Fund
TRANSFERS
IN
TRANSFERS
OUT
$ 2,131,341
$ 17,750
883,901
614,758
4,000
610, 932
$ 181,808
19,768
$ 195,000
$ 437,615
$ 113,390
$ 390,883
75,000
$ 108,033
$ 40, 000
$ 100,000 $
$ -
$ 1,149,186
35,800
90,750
935,750
201,576
195,000
437,615
113,390
465,883
108,033
40,000
100, 000
27,670
361, 096
227,780
156,140
1,438,800
111