HomeMy WebLinkAbout2006 Budget Book�= BEAUTY SEA(,T
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216 North 4th Street
Stillwater, MN 55082
Phone: 651.430.8800
Web Address: www.ci.stillwater.mn.us
PREPARED BY THE FINANCE DEPARTMENT
2006 BUDGET
CITY OF STILLWATER, MINNESOTA
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to
2006 BUDGET
I. INTRODUCTION
CityOfficials ................................................................ ...............................
3
MissionStatement ........................................................ ...............................
4
OrganizationalChart ..................................................... ...............................
5
CertifiedLevy .............................................................. ...............................
6
BudgetOverview ......................................................... ...............................
7 -9
PropertyTax Calculation ................................................ ...............................
10 -11
Property Tax Payers (Who pays the Property Tax Levy) ....... ...............................
12
Trend Information.
34 -35
Total Certified Levy (past 10 years) ............................... ...............................
13
City Tax Rate (past 10 years) ....................................... ...............................
14
Local Government Aid & General Tax Levy (past 10 years) ...............................
15
2006 Operating Revenues .............................................. ...............................
16
2006 Operating Expenditures .............. ...............
............. ...............................
17
11. BUDGET SCHEDULES
A. GENERAL FUND
General Fund Summary .......................................... ...............................
23
Revenues......................... .................................... ...............................
25
Expenditures:
Mayor and Council .................... ............................... ......
.....................
26 -27
Elections........................................................... ...............................
28 -29
MIS Support Services ........................................... ...............................
30 -31
Finance............................................................. ...............................
32 -33
Administration .................................................... ...............................
34 -35
Legal /City Attorney .............................................. ...............................
36 -37
Plant/City Hall ................................. .................... ...............................
38 -39
Community Development ...................................... ...............................
40-41
Police.............................................. ............................... • --- .............
42-43
Fire............................................ ............................... .............. ........
44-45
Inspections .................................... ............................... ......
..............
46-47
CivilDefense ...................................................... ...............................
48 -49
Engineering........................................................ ...............................
50 -51
Streets.............................................................. ...............................
52 -53
Unallocated....................................................... ...............................
54-55
B. SPECIAL REVENUE FUNDS
Special Revenue Funds Summary ............................. ............................... 59
Special Events ........................... ............................... .... 60 -61
.......................
St Croix Valley Rec Center ....................................... ............................... 62 -63
Library................................................................. ............................... 64-65
Parks ....................................... ............................... .......... 66 -67
..................
CITY OF STILLWATER, MINNESOTA
C) TABLE OF CONTENTS
(Con't)
B. SPECIAL REVENUE FUNDS (CON'T)
Washington County Recycling Grant .......................... ............................... 68 -69
Dare.................................................................... ............................... 70 -71
C. DEBT SERVICE FUNDS
LevyObligations .................................................... ............................... 74
Debt Service Funds Summary .................................. ............................... 75
GOCapital Outlay Bonds ......................................... ............................... 76 -77
GOImprovement Bonds .......................................... ............................... 78 -79
GO Tax Increment Financing Bonds .......................... ............................... 80 -81
GORevenue Bonds ............................................... ............................... 82 -83
OtherLong -Term Debt ............................................ ............................... 84 -85
D. CAPITAL PROJECT FUNDS
Capital Project Funds Summary ................................ ............................... 89
Tax Increment Financing District # 1 ........................... ............................... 90 -91
Tax Increment Financing District # 4 ........................... ............................... 92 -93
Tax Increment Financing District # 6 ........................... ............................... 94 -95
Tax Increment Financing District # 8 ........................... ............................... 96 -97
Tax Increment Financing District # 9 ........................... ............................... 98 -99
Tax Increment Financing District # 10 ......................... ............................... 100 -101
E. ENTERPRISE FUNDS
Enterprise Funds Summary ..................................... ............................... 105
SanitarySewer ...................................................... ............................... 106 -107
StormSewer ......................................................... ............................... 108 -109
Signs& Lighting ..................................................... ............................... 110 -111
Parking................................................................ ............................... 112 -113
III. OTHER SCHEDULES
CapitalOutlay .............................................................. ............................... 117 -120
Interfund Transfers ....................................................... ............................... 121
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� I
� I
� I
� INTRODUCTION
CITY OF STILLWATER, MINNESOTA
E BEAUr •;_ BEA
r CITY OFFICIALS r
III
January 1, 2006
ELECTED OFFICIALS
Mayor
Jay L. Kimble
Term Expires: January 2007
Councilmember's
Ward 1
David Junker
Term Expires: January 2007
Ward 2
Ken Harycki
Term Expires: January 2009
Ward 3
Wally Milbrandt
Term Expires: January 2009
Ward 4
Mike Polehna
Term Expires: January 2007
APPOINTED OFFICIALS
Larry D. Hansen, City Administrator/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
Steve Russell, Community Development Director
Lynne Bertalmio, Library Director
3
CITY OF •
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
4
CITY OF STILLWATER, MINNESOTA
ORGANIZATIONAL CHART
5
CITY OF STILLWATER, MINNESOTA
2006 CERTIFIED LEVY (D
Pursuant to Resolution 2005 -285, on December 20, 2005 the City Council adopted the final
certified tax levy of $8,885,755 for taxes collected in the year 2006. 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 2006 is $5,580,145.
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 2006 is $3,305,610 and consists of the following Debt Service Obligations:
FUND #
DESCRIPTION
AMOUNT
Existing Debt
303
G. O. Capital Outlay 2003HS $
35,910
304
G. O. Capital Outlay 2004B
104,081
305
G. O. Capital Outlay 2005A
232,024
320
G. O. Capital Outlay 2003A
199,881
323
G. O. Capital Outlay 2002A
833,826
324
G. O. Capital Outlay 2000C
115,602
325
G. O. Capital Outlay 1996A
413,320
328
G. O. Capital Outlay 1998B
168,780
340
G. O. Improvement 2004A
295,034
382
G. O. Sports Center 1998A
207,152
Subtotal $
2,605,610
New Debt
316
G. O. Capital Outlay 2006
250,000
327
Library Bond Issue
450,000
TOTAL $
3,305,610
DEBT SERVICE LEVY'S CANCELLED:
The following debt service
levy's were cancelled due to sufficient funding already available:
314
G. O. Capital Outlay 2004P
55,332
321
G. O. Capital Outlay 2005MZ
110,328
381
G. O. Sport Facility Revenue 2000D
192,053
Notes:
382 G. O. Sports Center 1998A
Original levy amount $ 372,914
Less:
Funding from TIF #4 (75,000)
Funding from Rec Center (90,762)
Result $ 207,152
CITY OF STILLWATER, MINNESOTA
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BUDGET OVERVIEW
c �
General Description and Form of Government
The City of Stillwater, incorporated in 1894, is a growing community located on the St Croix River in central Washington
County, approximately 20 miles east of Minneapolis /St. Paul metropolitan area. Stillwater encompasses an area of
approximately 7.65 miles and serves a population of 17,215.
The City of Stillwater operates under the "Home Rule Charter" form of government under the provisions of State of
Minnesota Law. The Mayor is the president of the Council and together with the four - member City Council comprises the
governing body of the City. The City Council is responsible, among other things, for passing ordinances, adopting the
budget, appointing committees, and hiring a City Administrator. The City Administrator has the responsibility of carrying
out the policies and ordinances of the City Council and of overseeing the day -to -day operations of the City. The Mayor is
elected at -large and the Council Members are elected by Wards to serve four -year overlapping terms of office.
The City provides a full range of municipal services. These services include: general government, public safety (police &
fire), public works (streets & fleet), parks and recreation, public improvements, and providing and maintaining sanitary
sewer, storm sewer, signs & lighting and parking infrastructure.
Fund Accounting
The accounts of the City are organized on the basis of funds, each of which is considered a separate accounting entity.
The operations of each fund are accounted for with a separate set of self - balancing accounts that comprise its assets,
liabilities, fund equity, revenues and expenditures /expenses. Government resources are allocated to and accounted for
in individual funds based upon the purposes for which they are to be spent and the means by which spending activities
are controlled.
The budgeted funds of the City are grouped into two broad categories as follows:
Governmental Funds - Governmental Funds are used to account for the "governmental -type" activities of the
City (e.g. activities that receive a significant portion of their funding from property taxes, state aids, and various
grants). The Governmental Funds budgeted for the City are the General Fund, Special Revenue funds, Debt
Service Funds, and Capital Project Funds.
Proprietary funds - Proprietary Funds are used to account for the "business -type" activities of the City (e.g.
activities that receive significant portion of their funding through user charges). The Proprietary Funds budgeted
by the City are the Enterprise Funds.
Basis of Accounting and Budgeting
The Governmental Funds are budgeted and accounted for on a modified accrual basis. Under this method, revenues
are recognized when they are measurable and available. "Measurable" means the amount of the transaction can be
determined and "available" means collectible within the current period or soon enough thereafter (usually within 60 days
after the end of the year) to pay liabilities of the current period. Expenditures are recognized when a transaction is
expected to draw upon current spendable resources, rather than future resources.
The Proprietary Funds are budgeted and accounted for on a full accrual basis. Under this method, revenues are
recorded when earned and expenses are recorded at the time the liabilities are incurred.
CITY OF STILLWATER, MINNESOTA
BEAU,
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BUDGET OVERVIEW (con't)
Budget Process
Section 7.01 of the Stillwater City Charter sets forth the requirement that the City Administrator must prepare and submit
an annual budget to the City Council which accurately reflects the financial needs for the City. The City Administrator is
also required to enforce the provisions of the budget upon adoption.
The budget is prepared on an annual basis and follows the calendar year, January 1 st to December 31 st.
The City Administrator and City staff address the Council's concerns in the preparation of the budget and evaluate the
financial costs of the implementation of these policies and include them in the budget where economically feasible.
2006 Budget Calendar:
2005
May Finance Department begins budget process by preparing projected wages, benefits and insurance
costs for the upcoming fiscal budget year.
May 17 The proposed budget calendar, the budget workshop meeting dates, and the date for the adoption
of the proposed budget, tax levy and the setting of the truth -n- taxation hearing dates are considered
and approved by Council.
June 1
Budget worksheets are distributed to Department Heads /Division Supervisors for completion.
July 1
Completed budget worksheets are due to the Finance Department. The Finance Department
assembles the preliminary (requested) budget information.
July 24 - August 5
The City Administrator reviews requested budget, meets with Department Heads to review budget
requests, and makes recommendations regarding the budget.
August 8
Finance Department makes adjustments and prepares City Administrator's preliminary proposed
budget.
August 12
City Administrator's preliminary proposed budget is distributed to the City Council for review.
August 16 and 23
Council meets during a budget workshop session with the City Administrator and Department Heads
to review the City Administrator's proposed budget.
August 24
The Finance Department makes budget revisions and prepares the final proposed budget for
Council adoption.
September 6
Council adopts the proposed budget, the proposed tax levy and sets the Truth -n- Taxation hearing
dates.
Prior to
September 15
State Statutes require that the proposed budget, the proposed property tax levy and the Truth -n-
Taxation hearing dates MUST BE certified to the County Auditor no later than September 15, 2005.
November
The County to send out Truth -in- Taxation parcel specific notices based on the proposed budget/levy
certified to the County Auditor prior to September 15.
November 30
Notice of the Truth -in- Taxation public hearing date is published.
December 6
City to hold the Truth -n- Taxation public hearing.
December 20
City Council adopts final budget and final property tax levy.
Prior to
Finance Department certifies the final property tax levy and the final budget to the County Auditor.
December 30
NOTE: Minnesota State Statutes require that a preliminary property tax levy resolution be certified to the
County Auditor by September 15 of each year. Once the City adopts the proposed tax levy, the final tax levy can
ONLY remain the same or be decreased, not increased.
0
CITY OF STILLWATER, MINNESOTA
4711
BUDGET OVERVIEW (con't)
6E "Ur
Budgeted Funds
The City of Stillwater prepares a budget for the General Fund, certain Special Revenue Funds (Special Events Fund, St.
Croix Valley Recreation Center Fund, Library Fund, Parks Fund, DARE Fund and the Washington County Recycling
Grant Fund), Debt Service Funds, certain Capital Project Funds (TIF Districts) and its Enterprise Funds, but only legally
adopts, by resolution, the budget for the General Fund and the budgets for the Special Revenue Funds.
Revenue Estimation
Revenue estimation is a key component in preparing the City's annual budget. The general intent is make conservative
and objective projections. The City s approach to estimating revenues is to consider each individual revenue sources'
history of predictability, stability or volatility. The estimation methods used are a combination of trend analysis and
forecasting from information provided by prior years actuals and City departments.
Capital Improvement Program
The City of Stillwater's Capital Improvement program is indented to provide the City Council and staff with a process for
' identifying and prioritizing capital projects and capital equipment purchases in order to coordinate the financing and
timing of improvements, which maximizes the return to the public. The process enables the City to evaluate long -term
cost and benefits of each project/equipment and uses this information when preparing the annual budget.
IProperty Tax Levy
The City of Stillwater levies property taxes for its General Fund operations (General Tax Levy) and certain Debt Service
' obligations (Debt Service Tax Levy). See 2006 Certified Levy on page 6. The levies are allowed by State Statutes, and
are collected from property owners by Washington County and distributed to the City in July, December, and January.
' Truth -in- Taxation Public Hearing
Each year in November and early December, State Statutes require all counties, school districts, and cities with a
' population over 2,500 hold a public hearing to discuss the proposed budget and property tax levies. As part of this
process, each property is sent by the County a Truth -in- Taxation notice, which shows the impacts of the proposed levies
on their individual property. The public hearing is set up as a forum for citizens to come and discuss their views on the
proposed budget and property tax levies with the public officials of each jurisdiction. Cities are exempt from this public
' hearing requirement if their property tax levy increase increased by a factor less than the inflation factor within the Levy
Limit Law. The City of Stillwater 2006 proposed levy was not exempt from this requirement and held its public hearing on
December 6, 2005 at 7:00 p.m.
Questions
Any questions regarding the content of the City's budget document can be discussed with the City Administrator by
contacting City Hall at (651) 430 -8800.
1 9
CITY OF STILLWATER, MINNESOTA
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G� 1
1 ♦ CALCULATION
M a
HOW CITY PROPERTY TAXES ARE CALCULATED
Step 1. Calculate the City's Property Tax Rate
Box 1
Total Proposed
City Budget
- minus
Box 2
All Non - Property
Tax Revenues, eg:
- State Aid, Fees, etc.
— t:yuais
Box 3
Property Tax Revenue
Needed (Levy) * -
Less: Fiscal
Disparity Contribution
Box 4
City -Wide
Assessor's
Market Value
x times
Box 5
State
Mandated
Class Rates
- cgUC3 a
Box 6
Total City -Wide
divided by Taxable
"Tax Capacity"
- equais
Box 7
City's
Property Tax
Rate
Boxes 1 - 3 calculates the City Tax Levy
Boxes 4 - 6 calculates the City -Wide Taxable Tax Capacity
City Tax Levy divided by Taxable Tax Capacity equlas the City Tax Rate
Calculation of Proposed Pavable 2006 Citv Pronertv Tax Rate:
General Fund Budget $ 13,974,603
Debt Service Budget 3,811,616
Box 1 Total City Budget $ 17,786,219
Box 2 Less Non - Property tax revenues 8,879,464
Certified Levy $ 8,906,755
Less Fiscal Disparity Contribution 794,406
Box 3 City Levy $ 8,112,349
Box 4 -6 City Taxable Tax Capacity $ 16,538,060
Box 7 1 City Tax Rate (Proposed) 49.053%
10
U I Y OF 5 1 ILLWA 1 LK. MINNtSU I A
BEAt/
PROPERTYTAX CALCULATION
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HOW CITY PROPERTY TAXES ARE CALCULATED (Con't)
Step 2. Calculate Individual Parcel's City Property Tax
Formula: Property's Net Tax Capacity x City Propertv Tax Rate = Property's City Property Tax
Net Tax Capacity
The Net Tax Capacity is calculated by multiplying the Taxable Market Value of the parcel by the
appropriate assigned Class Rate of the parcel.
- the Taxable Market Value (TMV) refers to the amount of value of the parcel that is used in calculating
taxes. The TMV is determined by the Washington County Assessor's office.
- the Class Rate is based on the assigned use or classification of the parcel.
Class Rates are determined by the MN Legislature and are as follows
'
Property Class
Payable
Parcel Tax Capacity:
Taxable Market Value
2006
0
Residential Homestead
0
'
First $500,000 of value
1.00%
2,500
Over $500,000 of value
1.25%
49.053%
Residential Non - Homestead
49.053%
'
Single Unit
First $500,000 of value
1.00%
Over $500,000 of value
1.25%
'
Market -rate Apartments
Regular
1.80%
Commercial Industrial
First $150,000 of value
1.50%
'
Over $150,000 of value
2.00%
� I
Actual City Property Tax Calculation
Taxable Market Value
$100,000 $150,000 $250,000 $500,000 $750,000
1,000
1,500
2,500
Parcel Tax Capacity:
'
First $500,000 @ 1.00%
0
Over $500,000 @ 1.25%
0
Total Tax Capacity:
City Tax Rate
1,000
City Property Tax
2,500
5,000
� I
Actual City Property Tax Calculation
Taxable Market Value
$100,000 $150,000 $250,000 $500,000 $750,000
1,000
1,500
2,500
5,000
5,000
0
0
0
0
3,125
1,000
1,500
2,500
5,000
8,125
49.053%
49.053%
49.053%
49.053%
49.053%
$490.53 $735.80 $1,226.33 $2,452.65 $3,985.56
11
U I Y UF J I ILLWA f ER, MINNESOTA
Ad 111fth,
PROPERTY TAX PAYERS
City of Stillwater
Who pays the Property Tax Levy
Local levy - Residential taxpayers
Fiscal Disparity portion of levy Local levy - Comm /Ind /Util taxpayers
Taxes proposed in 2006: % of total
Total Levy ............................... $8,906,755 100.0%
Fiscal Disparity portion $794,406 8.9%
Local portion $8,112,349 91.1%
Breakdown of Local portion:
Residential $7,440,857 83.5%
Commercial /Industrial /Utility $671,492 7.5%
Notes:
(1) For taxes proposed in 2006, 11.1 % of the total tax capacity in the City of Stillwater is captured by TIF
Districts. The tax generated by the captured value is not available to fund the local levy, so that can shift
the local levy to other classifications.
(2) A portion of the value of each commercial - industrial parcel is "contributed" to the metropolitan fiscal
disparity pool and is not available to fund the local levy. The value in the metro -wide pool is redistributed
back to the taxing districts based on relative fiscal capacity. The tax generated by that "distribution" value
is considered the fiscal disparity portion of the levy. It is not directly attributable to the parcels in the City, it
is based on the metro -wide pool.
Information provided by Washington County
12
CITY OF STILLWATER, MINNESOTA
BEAUl�F B EA&
co • , , • ,
N/s a3n\Y' ' N�S.213f\\3,
TOTAL CERTIFIED LEVY
$10,000,000
$9,000,000 — -
$8,000,000 - — - - - --
$7,000,000 - - --
$6,000,000 -- -- - - - - --
$5,000,000
$4,000,000 - - -
$3,000,000 - - -
$2,000,000 --
$1,000,000 - - --
$0
1997 1998 1999 2000 2001 2002 2003 2004 2005 2006
■ General Tax Levy ❑ Debt Service Tax Levy'I
The Certified Levy consists of the General Tax Levy (General Fund operations) and the Debt Service
Levy (Debt Service obligations).
Year
GENERAL
TAX
LEVY
DEBT
SERVICE
LEVY
TOTAL
CERTIFIED
LEVY
1997
$2,423,816
$1,517,293
$3,941,109
1998
$2,557,684
$1,659,302
$4,216,986
1999
$2,737,793
$1,499,592
$4,237,385
2000
$2,794,420
$1,520,689
$4,315,109
2001
$3,098,928
$1,601,657
$4,700,585
2002
$4,034,297
$1,890,540
$5,924,837
2003
$4,261,183
$2,342,774
$6,603,957
2004
$4,713,214
$2,583,083
$7,296,297
2005
$5,579,500
$2,811,379
$8,390,879
2006
$5,601,145
$3,305,610
$8,906,755
For the budget year 2006, the debt service levy increased over 2005 by 494,231, due primarily to the
issuance of the Capital Outlay Bond issue for the Library Remodeling /Renovation Project.
13
CITY OF •
TREND INFORMATION
��,E BEAUT�FG ��� BEq�l�FG
Nis• a3N� (Past 10 Years)
CITY TAX RATE
60%
50%
40%
30%
20%
10%
0%
1997 1998 1999 2000 2001 2002 2003 2004 2005 2006
Year
TOTAL
CERTIFIED
LEVY
FISCAL
DISPARITY
CONTRIBUTION*
CITY
LEVY
CITY -WIDE
TAXABLE
TAX CAPACITY
CITY
TAX
RATE
1997
$3,941,109
$609,459
$3,331,650
$9,625,501
34.610%
1998
$4,216,986
$648,223
$3,568,763
$9,574,099
37.148%
1999
$4,237,385
$631,505
$3,605,880
$9,327,260
38.560%
2000
$4,315,109
$663,188
$3,651,921
$10,215,272
35.750%
2001
$4,700,585
$649,419
$4,051,166
$11,348,752
35.697%
2002 **
$5,924,837
$658,560
$5,266,277
$9,858,886
53.417%
2003
$6,603,957
$624,031
$5,979,926
$11,334,107
52.761%
2004
$7,296,297
$689,524
$6,606,773
$12,717,343
51.951%
2005
$8,390,879
$751,237
$7,639,642
$14,797,188
51.629%
2006
$8,906,755
$794,406
$8,112,349
$16,538,060
49.053%
The City Tax Rate is calculated by dividing the City Levy by the City -Wide Taxable Tax Capacity.
* The Fiscal Disparity Contribution is the City's contribution to the Metropolitan Fiscal Disparities pool
(property tax base sharing program) which in turn reduces the Total Certified Levy.
** The Property Tax Reform of 2001 changed the payable 2002 Class Rates which resulted in a reduction of
Taxable Tax Capacity.
14
�i 1 \ "te] �'i 1 I, �4` /G\ 1 a:+■ 1'1 I I ►1► I �-'iel I_
.�F BEAUTi �4 BEq�T
TREND INFORMATION
}
I
LOCAL GOVERNMENT AID & GENERAL TAX LEVY
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
t
X542
5 S3
$1,000,0004
p�
1997 1998 1999 2000 2001 2002 2003 2004 2005 2006
■ Local Government Aid ■ General Tax Levy
Year
LOCAL
GOVERNMENT
AID
GENERAL
TAX
LEVY
1997
$1,945,815
$2,392,173
1998
$1,989,846
$2,557,684
1999
$2,034,775
$2,737,793
2000
$2,128,009
$2,794,420
2001
$2,135,657
$3,098,928
2002
$1,400,432
$4,034,297
2003
$656,737
$4,261,183
2004
$656,737
$4,713,214
2005
$955,355
$5,579,500
2006
$911,838
$5,601,145
The Property Tax Reform Bill of 2001 shifted the tax burden directly to the property tax levy by reducing
State Aids (LGA & HACA) to cities. The above graph shows the direct correlation between the reduction in
State Aids and the increase in the General Tax Levy.
15
CITY OF STILLWATER, MINNESOTA
rE BEAN✓ BEAU!
Miscellaneous
2%
Fines & Forfeits
1%
Charges for
Services
23%
Intergovernmental
13%
Revenue Type
Property Taxes
Franchise Fees
Licenses & Permits
Intergovernmental
Charges for Services
Fines & Forfeits
Miscellaneous
Total:
Property Taxes
51%
Franchise Fees
4%
Licenses & Permits
6%
Amount
$ 5,622,045
400,000
693,730
1,439,062
2,517,667
101,500
246,800
$ 11,020,804
* Includes the General Fund and budgeted Special Revenue funds.
Excludes Capital Outlay bond proceeds and Interfund Transfers.
16
CITY OF STILLWATER. MINNESOTA
�,E BEgUT��, ��E BEgUr��G
G
Mayor & City Council
$ 150,850
Engineering
$
379,823
Elections
36,337
Streets
1,081,993
MIS Support Services
131,372
Wash Cc Recycling Grant
30,000
Finance
383,006
Public Works
$
1,491,816
Administration
566,760
Law /City Attorney
269,389
Special Events
$
60,000
Plant/City Hall
207,042
St Croix Valley Rec Center
1,049,585
Community Development
312,231
Library
977,447
Unallocated
447,695
Parks
680,802
General Government
$ 2,504,682
Culture & Recreation
$
2,767,834
Police $ 2,436,618 Total Budgeted Expenditures $ 10,737,989
Fire 1,228,144
Inspection 299,329
Civil Defense 5,066
DARE 4,500
Public Safety $ 3,973,657
* Includes the General Fund and budgeted Special Revenues Funds
Excludes Capital Outlay and Interfund Transfers
17
I BUDGET
SCHEDULES
� I
� General Fund
i
The General Fund is the general operating fund for the City. It is used to account for
all financial resources except those required to be accounted for in another fund.
CITY OF STILLWATER, MINNESOTA
6E4Z.TF .: 3EAU�.,
o�
SUMMARY OF REVENUES
AND EXPENDITURES
REVENUES:
Property Taxes
Franchise Fees
Licenses & Permits
Special Assessments
Intergovernmental
Charges for Services
Fines & Forfeits
Miscellaneous
Revenue Totals
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
Public Works Total
Expenditure Totals
Revenues over (under) Expenditures
Other Financing Sources (Uses):
$ 8,419,780 $ 9,429,679 $ 9,537,104 $ 107,425
$ 132,771 $
2005
2006
7,219
2004
AMENDED
ADOPTED
$ Increase
ACTUAL
BUDGET
BUDGET
(Decrease)
$ 4,410,928
$ 5,594,200
$ 5,601,045
$ 6,845
398,121
400,000
400,000
-
647,059
645,020
692,730
47,710
13,611
3,850
4,500
650
1,431,806
1,385,729
1,409,062
23,333
1,209,778
1,165,330
1,194,767
29,437
111,399
132,500
101,500
(31,000)
197,078
103,050
133,500
30,450
$ 8,419,780 $ 9,429,679 $ 9,537,104 $ 107,425
$ 132,771 $
143,631 $
150,850 $
7,219
22,400
4,020
42,337
38,317
139,765
186,742
190,672
3,930
331,296
392,139
403,006
10,867
530,483
570,738
578,160
7,422
245,843
245,316
269,389
24,073
180,839
221,348
274,042
52,694
216,954
637,518
314,031
(323,487)
397,326
426,564
447,695
21,131
$ 2,197,677 $ 2,828,016 $ 2,670,182 $ (157,834)
$
2,047,910
$
2,359,401
$
2,620,618
$
261,217
(422,136)
1,256,186
1,151,923
1,341,094
189,171
306,018
Special Events Fund
316,105
(18,100)
320,629
(17,750)
4,524
(17,500)
22,807
250
15,942
15,066
(876)
$
3,632,921
$
3,843,371
$
4,297,407
$
454,036
(614,758)
(654,002)
(39,244)
DARE Fund
(4,000)
$
376,530
$
386,569
$
381,623
$
(4,946)
(65,000)
993,689
(610,932)
1,389,568
-
1,313,493
610,932
(76,075)
$
1,370,219
$
1,776,137
$
1,695,116
$
(81,021)
$
7,200,817
$
8,447,524
$
8,662,705
$
215,181
$ 1,218,963 $ 982,155 $ 874,399 $ (107,756)
Transfers in
$
486,113
$
1,149,186
$
727,050
$
(422,136)
Transfers (out)
Special Events Fund
(18,100)
(17,750)
(17,500)
250
Library Fund
(841,295,)
(883,901)
(926,447)
(42,546)
Park Fund
(521,022)
(614,758)
(654,002)
(39,244)
DARE Fund
(4,000)
(4,000)
(3,500)
500
Capital Projects Fund
(65,000)
(610,932)
-
610,932
Sale of Property
11,591
-
-
-
Total Other Financing Sources (Uses)
$
(951,713)
$
(982,155)
$
(874,399)
$
107,756
Net increase in fund balance
$
267,250
$
-
$
-
$
-
Fund Balance - Jan 1
3,092,502
3,359,752
3,359,752
-
Fund Balance - Dec 31
$
3,359,752
$
3,359,752
$
3,359,752
$
-
23
THIS PAGE INTENTIALLY LEFT BLANK
SUMMARY OF REVENUES
PROPERTY TAXES:
FRANCHISE FEES:
LICENSES & PERMITS:
SPECIAL ASSESSMENTS:
INTERGOVERNMENTAL:
Federal:
Miscellaneous
State:
SAFR Grant
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 Total
Total Revenues
CITY OF STILLWATER, MINNESOTA
REVENUES
Fund: General
Fund Number: 100
$
15,010
2005
7,500
2006
7,500
$
2004
AMENDED
ADOPTED
$ Increase
ACTUAL
36,000
BUDGET
656,737
BUDGET
955,355
(Decrease)
$ 4,410,928
$
5,594,200
$
5,601,045
$
6,845
$ 398,121
$
400,000
$
400,000
$
-
$ 647,059
$
645,020
$
692,730
$
47,710
$ 13,611
$
3,850
$
4,500
$
650
$
15,010
$
7,500
$
7,500
$
-
36,000
36,000
656,737
955,355
911,838
(43,517)
305,543
-
-
-
15,874
15,874
15,874
-
2,051
3,500
2,500
(1,000)
113,434
120,000
115,000
(5,000)
9,141
8,000
9,000
1,000
164,408
130,000
165,000
35,000
117,520
115,000
115,000
-
1,773
-
-
-
2,121
2,000
2,000
-
28,194
28,500
29,350
850
$
1,431,806
$
1,385,729
$
1,409,062
$
23,333
$
273,683
$
287,367
$
263,286
$
(24,081)
90,540
97,563
93,281
(4,282)
845,555
780,400
838,200
57,800
$
1,209,778
$
1,165,330
$
1,194,767
$
29,437
$
111,399
$
132,500
$
101,500
$
(31,000)
$
52,195
$
50,000
$
50,000
$
-
156,474
53,050
83,500
30,450
$
208,669
$
103,050
$
133,500
$
30,450
$
8,431,371
$
9,429,679
$
9,537,104
$
107,425
25
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. The Council meets in a open forum on the first
and third Tuesday of every month.
2006 Staffing Level:
Part Time 5.01 Number of Positions
2006 Budget Impacts:
- Contractual services consist of contracted lobbyist services.
- Personnel costs include a 8.0% increase in health insurance rates, and a 0% increase on
dental insurance rates.
- Memberships & Dues include memberships to the League of MN Cities (LMC) for $10,630, Sister
Cities for $350, National League of Cities (NLC) for $1,300, and the Greater Stillwater Area Chamber
of Commerce for $650.
kle
CITY OF STILLWATER, MINNESOTA
27
MAYOR & CITY COUNCIL
Fund: General
Account Number: 100 -4000
2005
2006
2004
AMENDED
ADOPTED
$ Increase
SUMMARY OF EXPENDITURES
ACTUAL
BUDGET
BUDGET
(Decrease)
PERSONNEL SERVICES:
Salaries - Part Time
$
37,801
$ 37,800
$ 37,800
$ -
Benefits
26,996
29,207
31,159
1,952
Personnel Services Total
$
64,797
$ 67,007
$ 68,959
$ 1,952
SERVICES AND CHARGES:
Contractual
$
46,000
$ 46,000
$ 46,000
$ -
Other
17,734
15,624
18,461
2,837
Total Services and Charges
$
63,734
$ 61,624
$ 64,461
$ 2,837
MISCELLANEOUS:
Memberships & Dues
$
2,189
13,000
$ 12,930
$ (70)
Other
2,051
2,000
4,500
2,500.00
Total Miscellaneous
4,240
15,000
$ 17,430
2,430.00
Total Expenditures
$
132,771
$ 143,631
$ 150,850
$ 7,219
27
CITY OF STILLWATER, MINNESOTA
ELECTIONS
Fund: General
Account Number: 100 -4010
Department Description:
The Elections Department administers required primary, general and special elections held in the City
2006 Staffing Level:
I Part Time Seasonal 1 110.01Number of Positions I
2006 Budget Impacts:
- 2006 is an election year.
- Personnel costs include the addition of 24 new judges due to the splitting of Wards 2, 3, & 4.
28
CITY OF STILLWATER, MINNESOTA
2004
SUMMARY OF EXPENDITURES ACTUAL
PERSONNEL SERVICES:
Salaries - Full Time
Salaries - Part Time
Benefits
Personnel Services Total
SUPPLIES:
SERVICE AND CHARGES:
MISCELLANEOUS:
CAPITAL OUTLAY:
Machinery & Equipment
Total Capital Outlay
Total Expenditures
ELECTIONS
Fund: General
Account Number: 100 -4010
2005
2006
$
AMENDED
ADOPTED
$ Increase
BUDGET
BUDGET
(Decrease)
$
1,398
$
-
$
1,400
$
1,400
16,409
-
27,734
27,734
265
-
107
107
$
18,072
$
-
$
29,241
$ .
29,241
$
1,142
$
-
$
1,200
$
1,200
$
1,938
$
1,020
$
4,496
$
3,476
$
1,248
$
-
$
1,400
$
1,400
$
-
$
3,000
$
6,000
$
3,000
$
-
$
3,000
$
6,000
$
3,000
$
38,317
$
42,337
$
4,020
$
22,400
29
CITY OF STILLWATER, MINNESOTA
MIS SUPPORT SERVICES
Fund: General
Account Number: 100 -4020 10
Department Description:
MIS Support Services provides the for purchasing, installation, and support of communication and
information systems.
2006 Staffing Level:
Full Time 1.0 FTE (Full Time Equivalents)
2006 Budget Impacts:
- Personnel costs include 3.0% COLA on wages, a 8.0% increase in health insurance rates,
and a 0% increase on dental insurance rates.
- Personnel costs include a State mandated contribution rate increase to PERA . Beginning
January 1, 2006, the employers contribution to the plan increased from 5.53% to 6.00% for the
Coordinated plan.
CITY OF STILLWATER, MINNESOTA
MIS SUPPORT SERVICES
Fund: General
Account Number: 100 -4020
31
2005
2006
2004
AMENDED
ADOPTED
$ Increase
SUMMARY OF EXPENDITURES
ACTUAL
BUDGET
BUDGET
(Decrease)
PERSONNEL SERVICES:
Salaries - Full Time
$
55,693
$
63,120
$
64,992
$
1,872
Benefits
18,352
12,801
17,859
5,058
Personnel Services Total
$
74,045
$
75,921
$
82,851
$
6,930
SUPPLIES:
Software
$
4,880
$
5,100
$
6,600
$
1,500
Other
4,426
4,200
5,000
800
Supplies Total
$
9,306
$
9,300
$
11,600
$
2,300
SERVICES AND CHARGES:
Internet
$
2,246
$
2,800
$
6,640
$
3,840
Professional Services
3,118
11,625
10,500
(1,125)
Maintenance Agreements
18,986
19,700
14,500
(5,200)
Other
904
7,686
5,181
(2,505)
Total Services and Charges
$
25,254
$
41,811
$
36,821
$
(4,990)
MISCELLANEOUS:
$
101
$
460
$
100
$
(360)
CAPITAL OUTLAY:
Computer Equipment
$
31,059
$
59,250
$
59,300
$
50
Total Capital Outlay
$
31,059
$
59,250
$
59,300
$
50
Total Expenditures
$
139,765
$
186,742
$
190,672
$
3,930
31
CITY OF STILLWATER, MINNESOTA
FINANCE
Fund: General
Account Number: 100 -4030
1^ 6E'6G�iFG
2
.i,'IIIIII\r�
Department Description:
The Finance Department accounts for the financial operations of the City and assists the City
Treasurer with treasury operations and debt management.
2006 Staffing Level:
Full Time 4.5 FTE (Full Time Equivalents)
2006 Budget Impacts:
- Personnel costs include 3.0% COLA on wages, a 8.0% increase in health insurance rates,
and a 0% increase on dental insurance rates.
- Personnel costs include a State mandated contribution rate increase to PERA . Beginning
January 1, 2006, the employers contribution to the plan increased from 5.53% to 6.00% for the
Coordinated plan.
32
CITY OF STILLWATER, MINNESOTA
SUMMARY OF EXPENDITURES
PERSONNEL SERVICES:
Salaries - Full Time
Benefits
Personnel Services Total
SUPPLIES:
SERVICES AND CHARGES:
Auditing
Maintenance Agreements
Other
Total Services and Charges
MISCELLANEOUS:
CAPITAL OUTLAY:
Computer Equipment
Total Capital Outlay
Total Expenditures
FINANCE
Fund: General
Fund - Department Number: 100 -4030
19191
2005
2006
2004
AMENDED
ADOPTED
$ Increase
ACTUAL
BUDGET
BUDGET
(Decrease)
$
165,040
$
237,687
$
242,758
$
5,071.00
65,895
65,080
60,239
(4,841)
$
230,935
$
302,767
$
302,997
$
230
$
6,133
$
10,500
$
10,500
$
-
$
23,912
$
36,000
$
29,700
$
(6,300)
12,154
17,000
17,000
-
24,199
17,676
21,709
4,033
$
60,265
$
70,676
$
68,409
$
(2,267)
$
1,043
$
1,000
$
1,100
$
100
$
32,920
$
7,196
$
20,000
$
12,804
$
32,920
$
7,196
$
20,000
$
12,804
$
331,296
$
392,139
$
403,006
$
10,867
19191
CITY OF STILLWATER, MINNESOTA
ADMINISTRATION
Fund: General
Account Number: 100 -4040 ID
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.
2006 Staffing Level:
Full Time 4.9 FTE (Full Time Equivalents)
Part Time 2.01 Number of Positions
2006 Budget Impacts:
- Personnel costs include 3.0% COLA on wages, a 8.0% increase in health insurance rates,
and a 0% increase on dental insurance rates.
- Personnel costs include a State mandated contribution rate increase to PERA . Beginning
January 1, 2006, the employers contribution to the plan increased from 5.53% to 6.00% for the
Coordinated plan.
- 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 during the property taxation process.
34
CITY OF STILLWATER, MINNESOTA
ADMINISTRATION
Fund: General
Account Number: 100 -4040
2005 2006
2004 AMENDED ADOPTED $ Increase
SUMMARY OF EXPENDITURES ACTUAL BUDGET BUDGET (Decrease)
PERSONNEL SERVICES:
Salaries - Full Time $ 276,997 $ 323,445 $ 335,599 $ 12,154
Salaries - Part Time 10,861 13,686 10,000 (3,686)
Benefits 95,912 76,712 77,056 344
Personnel Services Total $ 383,770 $ 413,843 $ 422,655 $ 8,812
SUPPLIES: $ 2,705 $ 5,300 $ 5,350 $ 50
SERVICES AND CHARGES:
Assessing $ 80,231 $ 85,000 $ 85,000 $ -
Professional Services 19,523 14,500 15,000 500
Printing and Publishing 7,454 12,100 10,000 (2,100)
Other 11,961 20,095 22,805 2,710
Total Services and Charges $ 119,169 $ 131,695 $ 132,805 $ 1,110
MISCELLANEOUS: $ 14,129 $ 5,500 $ 5,950 $ 450
CAPITAL OUTLAY:
Computer Equipment $ 10,710 $ 14,400 $ 11,400 $ (3,000)
Total Capital Outlay $ 10,710 $ 14,400 $ 11,400 $ (3,000)
Total Expenditures $ 530,483 $ 570,738 $ 578,160 $ 7,422
35
CITY OF STILLWATER, MINNESOTA
LEGAL /CITY ATTORNEY
Fund: General
Account Number: 100 -4045 12)
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.
2006 Budget Impacts:
- Personnel costs include 3.0% COLA and a market adjustment on the retainer, a 8.0% increase
in health insurance rates, and a 0% increase on dental insurance rates.
- Personnel costs include a State mandated contribution rate increase to PERA . Beginning
January 1, 2006, the employers contribution to the plan increased from 5.53% to 6.00% for the
Coordinated plan.
Notes:
- Legal /Prosecution costs are partially recovered through restitution fees. These fees are recorded as
Fine and Forfeits- Ordinance Violations in the revenue section of the General Fund.
36
CITY OF STILLWATER, MINNESOTA
2004
SUMMARY OF EXPENDITURES ACTUAL
PERSONNEL SERVICES:
Retainer
Benefits
Personnel Services Total
SUPPLIES:
SERVICES AND CHARGES:
Legal /Prosecution
Other
Total Services and Charges
MISCELLANEOUS:
Total Expenditures
LEGAL /CITY ATTORNEY
Fund: General
Account Number: 100 -4045
2005
AMENDED
BUDGET
2006
ADOPTED
BUDGET
$ Increase
(Decrease)
$ 77,088
$
80,000
$
92,400
$
12,400
17,443
18,648
21,535
2,887
$ 94,531
$
98,648
$
113,935
$
15,287
$ 2,925
$
3,600
$
3,600
$
-
$ 127,500
$
131,000
$
135,000
$
4,000
20,376
11,068
14,854
3,786
$ 147,876
$
142,068
$
149,854
$
7,786
$ 511
$
1,000
$
2,000
$
1,000
$
269,389
$
24,073
$ 245,843
$
245,316
9TA
CITY OF STILLWATER, MINNESOTA
PLANT /CITY MALL
Fund: General
Account Number: 100 -4050 ID
Department Description:
Plant/City Hall provides boiler, HVAC, and general building maintenance including janitorial services
for City Hall.
2006 Staffing Level:
Full Time 1.0 FTE (Full Time Equivalents)
2006 Budget Impacts:
- Personnel costs include 3.0% COLA on wages, a 8.0% increase in health insurance rates,
and a 0% decrease on dental insurance rates.
- Personnel costs include a State mandated contribution rate increase to PERA . Beginning
January 1, 2006, the employers contribution to the plan increased from 5.53% to 6.00% for the
Coordinated plan.
- Natural Gas costs include a possible 30% increase in rates.
0
CITY OF STILLWATER, MINNESOTA
2004
SUMMARY OF EXPENDITURES ACTUAL
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:
Machinery & Equipment
Total Capital Outlay
Total Expenditures
PLANT /CITY HALL
Fund: General
Account Number: 100 -4050
2005
AMENDED
BUDGET
2006
ADOPTED
BUDGET
$ Increase
(Decrease)
$
22,288
$
40,236
$
41,424
$
1,188
$
20,547
$
5,800
$
6,139
$
339
$
42,835
$
46,036
$
47,563
$
1,527
$
13,361
$
23,750
$
18,800
$
(4,950)
$
28,871
$
34,000
$
35,000
$
1,000
31,640
37,700
42,000
4,300
10,159
16,500
19,200
2,700
39,765
39,562
42,679
3,117
$
110,435
$
127,762
$
138,879
$
11,117
$
638
$
1,800
$
1,800
$
-
$
13,570
$
22,000
$
67,000
$
45,000
$
13,570
$
22,000
$
67,000
$
45,000
$
180,839
$
221,348
$
274,042
$
52,694
39
CITY OF STILLWATER, MINNESOTA
COMMUNITY DEVELOPMENT
Fund: General
Account Number: 100 -4055
c BEAU
M
J�
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.
2006 Staffing Level:
Full Time 1 2.5 FTE (Full Time Equivalents)
Part Time 1.0 1 Number of Positions
2006 Budget Impacts:
- Personnel costs include 3.0% COLA on wages, a 8.0% increase in health insurance rates,
and a 0% increase on dental insurance rates.
- Personnel costs include a State mandated contribution rate increase to PERA . Beginning
January 1, 2006, the employers contribution to the plan increased from 5.53% to 6.00% for the
Coordinated plan.
- Part Time Salaries include an additional Assistant Planner /Permit Tech position. The cost of
this additional position, salary and benefits, is $23,721.
- Professional Services includes "New Bridge Opportunities" plan - a two year commitment.
$50,000 per year - ending 2007.
M
CITY OF STILLWATER, MINNESOTA
w
COMMUNITY DEVELOPMENT
Fund: General
Account Number: 100 -4055
2005
2006
2004
AMENDED
ADOPTED
$ Increase
SUMMARY OF EXPENDITURES
ACTUAL
BUDGET
BUDGET
(Decrease)
PERSONNEL SERVICES:
Salaries - Full Time
$
135,657
$ 160,906
$ 166,252
$ 5,346
Salaries - Part Time
-
7,700
16,944
9,244
Benefits
54,856
42,219
51,937
9,718
Personnel Services Total
$
190,513
$ 210,825
$ 235,133
$ 24,308
SUPPLIES:
$
3,003
$ 6,885
$ 7,525
$ 640
SERVICES AND CHARGES:
Professional Services
$
6,748
$ 25,000
$ 50,000
$ 25,000
Other
12,988
12,633
17,123
4,490
Total Services and Charges
$
19,736
$ 37,633
$ 67,123
$ 29,490
MISCELLANEOUS:
$
1,936
$ 2,175
$ 2,450
$ 275
CAPITAL OUTLAY:
C/O & Improvements
$
-
$ 375,000
$ -
$ (375,000)
Computer Equipment
1,766
5,000
1,800
(3,200)
Total Capital Outlay
$
1,766
$ 380,000
$ 1,800
$ (378,200)
Total Expenditures
$
216,954
$ 637,518
$ 314,031
$ (323,487)
w
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.
2006 Staffing Level:
Full Time 25.5 FTE (Full Time Equivalents)
Part Time 2.0 1 Number of Positions
2006 Budget Impacts:
- Personnel costs include 3.0% COLA on wages, a 8.0% increase in health insurance rates,
and a 0% increase on dental insurance rates.
- Personnel costs include a State mandated contribution rate increase to PERA . Beginning
January 1, 2006, the employers contribution to the plan increased from 5.53% to 6.00% for the
Coordinated plan and from 9.30% to 10.50% for the Police and Fire plan..
- Salaries - Full Time Salaries include $26,000 for overtime (including benefits) costs
associated with the Lumberjack Days festival. These costs are refunded by the event
coordinator and recorded as Refunds and Reimbursements in the revenue section of the
General Fund.
- Terminal Access Charge - include costs for access to the County and State record system.
42
n
CITY OF STILLWATER, MINNESOTA
2004
SUMMARY OF EXPENDITURES ACTUAL
PERSONNEL SERVICES:
Salaries - Full Time
Salaries - Part Time
Benefits
Personnel Services Total
SUPPLIES:
Automotive Fuel
Other
Supplies Total
SERVICES AND CHARGES:
Terminal Access Charges
Maintenance Agreements
General Insurance
Other
Total Services and Charges
MISCELLANEOUS:
CAPITAL OUTLAY:
Machinery & Equipment
Computer Equipment
Automotive Equipment
Total Capital Outlay
Total Expenditures
2005
AMENDED
BUDGET
POLICE
Fund: General
Account Number: 100 -4060
2006
ADOPTED
BUDGET
$ Increase
(Decrease)
$ 1,141,389 $ 1,432,110 $ 1,583,767 $ 151,657
33,505 40,000 40,000 -
588,620 467,969 546,617 78,648
$ 1,763,514 $ 1,940,079 $ 2,170,384 $ 230,305
$
36,137
$
30,000
$
45,000
$
15,000
24,385
30,000
30,500
500
$
60,522
$
60,000
$
75,500
$
15,500
$
17,260
$
20,000
$
26,500
$
6,500
1,117
12,000
12,000
-
62,449
66,622
70,334
3,712
55,860
53,100
65,900
12,800
$
136,686
$
151,722
$
174,734
$
23,012
$
9,700
$
16,000
$
16,000
$
-
$
13,412
$
25,000
$
-
$
(25,000)
1,752
73,600
63,000
(10,600)
62,324
93,000
121,000
28,000
$
77,488
$
191,600
$
184,000
$
(7,600)
$
2,047,910
$
2,359,401
$
2,620,618
$
261,217
43
CITY OF STILLWATER, MINNESOTA
L
Fund: General
Account Number: 100 -4070
EEAVI
�KI�
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.
cuvo marring Levec
Full Time 9.5 FTE (Full Time Equivalents)
Part Time 34.01 Number of Positions
2006 Budget Impacts:
- Personnel costs include 3.0% COLA on wages, a 8.0% increase in health insurance rates,
and a 0% increase on dental insurance rates.
- Personnel costs include a State mandated contribution rate increase to PERA . Beginning
January 1, 2006, the employers contribution to the plan increased from 5.53% to 6.00% for the
Coordinated plan and from 9.30% to 10.50% for the Police and Fire plan..
- Salaries - Full Time include an additional Fire Fighter position at 53 hours /week. The cost of this new
position, salary and benefits is $63,969. This position is being partially funded with SAFR Grant
funds of $36,000 and is recorded as Intergovernmental in the revenue section of the
General Fund.
Notes:
- The Fire Relief Association line item expenditure is the disbursement of the State of Minnesota's
minimum support rate to the Stillwater Fire Relief Associatio 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.
CE!
CITY OF STILLWATER, MINNESOTA
2004
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
General Insurance
Other
Total Services and Charges
MISCELLANEOUS:
CAPITAL OUTLAY:
Improvements
Machinery & Equipment
Computer Equipment
Automotive Equipment
Total Capital Outlay
Total Expenditures
2005
AMENDED
BUDGET
FIRE
Fund: General
Account Number: 100 -4070
2006
411,226
ADOPTED
$ Increase
BUDGET
(Decrease)
$
411,226
$
518,937
$
572,545
$
53,608
96,412
130,000
115,000
(15,000)
162,337
150,601
208,575
57,974
$
669,975
$
799,538
$
896,120
$
96,582
$
35,239
$
43,850
$
46,650
$
2,800
$
15,791
$
22,500
$
22,500
$
-
164,408
130,000
165,000
35,000
47,292
48,875
53,264
4,389
23,851
33,710
38,510
4,800
$
251,342
$
235,085
$
279,274
$
44,189
$
5,394
$
5,950
$
6,100
$
150
$
76,176
$
-
$
-
$
-
30,580
56,000
19,750
(36,250)
6,988
11,500
13,200
1,700
180,492
-
80,000
80,000
$
294,236
$
67,500
$
112,950
$
45,450
$ 1,256,186 $ 1,151,923 $ 1,341,094 $ 189,171
45
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.
2006 Staffing Level:
Full Time 3.5 1 FTE (Full Time Equivalents)
2006 Budget Impacts:
- Personnel costs include 3.0% COLA on wages, a 8.0% increase in health insurance rates,
and a 0% increase on dental insurance rates.
- Personnel costs include a State mandated contribution rate increase to PERA . Beginning
January 1, 2006, the employers contribution to the plan increased from 5.53% to 6.00% for the
Coordinated plan.
Notes:
- The Building Permit Surcharge expenditure line item is the disbursement of the mandatory fees
collected with building permits to the State of Minnesota. These fees collected are recorded as
Charges for Services - Building Permit Surcharge in the revenue section of the General Fund.
46
CITY OF STILLWATER, MINNESOTA
47
INSPECTIONS
Fund: General
Account Number: 100 -4080
2005
2006
2004
AMENDED
ADOPTED
$ Increase
SUMMARY OF EXPENDITURES
ACTUAL
BUDGET
BUDGET
(Decrease)
PERSONNEL SERVICES:
Salaries - Full Time
$
160,901
$
179,561
$
185,838
$ 6,277
Benefits
61,460
52,259
57,322
5,063
Personnel Services Total
$
222,361
$
231,820
$
243,160
$ 11,340
SUPPLIES:
$
4,832
$
6,800
$
7,300
$ 500
SERVICES AND CHARGES:
Building Permit Surcharge
$
35,525
$
24,000
$
28,000
$ 4,000
Other
19,180
21,535
20,319
(1,216)
Total Services and Charges
$
54,705
$
45,535
$
48,319
$ 2,784
MISCELLANEOUS:
$
413
$
650
$
550
$ (100)
CAPITAL OUTLAY:
Computer Equipment
$
3,532
$
6,000
$
21,300
$ 15,300
Automotive Equipment
20,175
25,300
-
(25,300)
Total Capital Outlay
$
23,707
$
31,300
$
21,300
$ (10,000)
Total Expenditures
$
306,018
-$--316,105
$
320,629
$ 4,524
47
CITY OF STILLWATER, MINNESOTA
CIVIL DEFENSE
Fund: General
Account Number: 100 -4085 ID
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.
EN
CITY OF STILLWATER, MINNESOTA
2004
SUMMARY OF EXPENDITURES ACTUAL
SUPPLIES:
SERVICES AND CHARGES:
MISCELLANEOUS:
CAPITAL OUTLAY:
Machinery & Equipment
Total Capital Outlay
Total Expenditures
CIVIL DEFENSE
Fund: General
Account Number: 100 -4085
2005
AMENDED
BUDGET
$ - $
50 $
$ 1,718 $
5,617 $
$ 210 $
275 $
2006
ADOPTED $ Increase
BUDGET (Decrease)
50 $ -
4,766 $ (851)
250 $ (25)
$
20,879
$
10,000
$
10,000
$ -
$
20,879
$
10,000
$
10,000
$ -
$
22,807
$
15,942
$
15,066
$ (876)
49
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.
2.006 Siamng Level:
Full Time 4.11 FTE (Full Time Equivalents)
Part Time (Seasonal) 1.0 Number of Positions
2006 Budget Impacts:
- Personnel costs include 3.0% COLA on wages, a 8.0% increase in health insurance rates,
and a 0% increase on dental insurance rates.
- Personnel costs include a State mandated contribution rate increase to PERA . Beginning
January 1, 2006, the employers contribution to the plan increased from 5.53% to 6.00% for the
Coordinated plan.
50
CITY OF STILLWATER, MINNESOTA
2005
2004 AMENDED
SUMMARY OF EXPENDITURES ACTUAL BUDGET
PERSONNEL SERVICES:
ENGINEERING
Fund: General
Account Number: 100 -4090
2006
ADOPTED
BUDGET
$ Increase
(Decrease)
Salaries - Full Time
$
225,025
$
252,439
$
261,744
$
9,305
Salaries - Part Time
8,562
6,000
6,000
-
Benefits
75,280
57,879
66,731
8,852
Personnel Services Total
$
308,867
$
316,318
$
334,475
$
18,157
SUPPLIES:
$
17,327
$
11,150
$
11,900
$
750
SERVICES AND CHARGES:
$
24,023
$
37,951
$
30,198
$
(7,753)
MISCELLANEOUS:
$
1,808
$
3,250
$
3,250
$
-
CAPITAL OUTLAY:
Machinery & Equipment
$
-
$
7,500
$
-
$
(7,500)
Computer Equipment
6,998
10,400
1,800
(8,600)
Automotive Equipment
17,507
-
-
-
Total Capital Outlay
$
24,505
$
17,900
$
1,800
$
(16,100)
Total Expenditures
$
376,530
$
386,569
$
381,623
$
(4,946)
51
CITY OF STILLWATER, MINNESOTA
STREETS
Fund: General
Account Number: 100 -4100
. BEAD
c
Department Description:
The Streets Department provides ongoing maintenance of the City's street system and City vehicles and
equipment.
2006 Staffing Level:
Full Time I 9.55 FTE (Full Time Equivalents)
Part Time (Seasonal) 3.0 Number of Positions
2006 Budget Impacts:
- Personnel costs include 3.0% COLA on wages, a 8.% increase in health insurance rates,
and a 0% increase on dental insurance rates.
- Personnel costs include a State mandated contribution rate increase to PERA . Beginning
January 1, 2006, the employers contribution to the plan increased from 5.53% to 6.00% for the
Coordinated plan.
52
CITY OF STILLWATER, MINNESOTA
aE BEAN STREETS
Fund: ,51
Account Number: 11 4 11
53
2005
2006
2004
AMENDED
ADOPTED
$ Increase
SUMMARY OF EXPENDITURES
ACTUAL
BUDGET
BUDGET
(Decrease)
PERSONNEL SERVICES:
Salaries - Full Time
$
368,931
$
443,985
$
456,371
$
12,386
Salaries - Part Time
-
20,700
21,200
500
Benefits
158,091
124,390
129,462
5,072
Personnel Services Total
$
527,022
$
589,075
$
607,033
$
17,958
SUPPLIES:
Asphalt
$
10,888
$
30,000
$
30,000
$
-
Salt & Sand
28,910
65,000
65,000
-
Automotive Fuel
23,762
26,000
32,000
6,000
Equipment Repair Supplies
29,995
26,000
28,000
2,000
Other
30,139
47,500
49,500
2,000
Supplies Total
$
123,694
$
194,500
$
204,500
$
10,000
SERVICES AND CHARGES:
Contractual
$
33,846
$
20,000
$
30,000
$
10,000
Seal coating /Patching
49,084
100,000
100,000
-
Generallnsurance
46,228
49,353
49,660
Other
83,061
85,300
84,500
(800)
Total Services and Charges
$
212,219
$
254,653
$
264,160
$
9,200
MISCELLANEOUS:
$
12,545
$
6,300
$
6,300
$
-
CAPITAL OUTLAY:
Improvements
61,583
1,200
-
(1,200)
Machinery & Equipment
53,081
61,140
10,000
(51,140)
Computer Equipment
3,545
2,700
4,500
1,800
Automotive Equipment
-
280,000
217,000
(63,000)
Total Capital Outlay
$
118,209
$
345,040
$
231,500
$
(113,540)
Total Expenditures
$
993,689
$
1,389,568
$
1,313,493
$
(76,382)
53
CITY OF STILLWATER, MINNESOTA
UNALLOCATED
Fund: General
Account Number: 100 -4140 10
Department Description:
Unallocated expenditures are those expenditures that can not be specifically assigned to a certain
department.
2006 Budget Impacts:
- Retiree Hospital /Medical benefits include a 8.0% increase in health insurance rates.
- Community Volunteer Services increased 5 %, to $15,750
- Youth Service Bureau increased 9 %, to $35,000.
- Miscellaneous Other includes a $20,000 contribution to the St. Croix Valley Athletic Partnership.
This contribution is a four year commitment that began with the budget year of 2004 and ends
in 2007. The contribution commitment is for $20,000 per year for a total of $80,000.
Notes:
- Retiree Hospital /Medical 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.
54
CITY OF STILLWATER, MINNESOTA
SUMMARY OF EXPENDITURES
PERSONNEL SERVICES:
Retiree Hospital /Medical
COBRA
Personnel Services Total
SERVICES AND CHARGES:
Community Volunteer Services
Youth Service Bureau
Other
Total Services and Charges
MISCELLANEOUS:
Contribution to St Croix Valley
Other
Total Miscellaneous
Total Expenditures
UNALLOCATED
Fund: General
Account Number: 100 -4140
55
2005
2006
2004
AMENDED
ADOPTED
$ Increase
ACTUAL
BUDGET
BUDGET
(Decrease)
$
298,505
$
324,564
$
340,080
$
15,516
48
-
-
-
$
298,553
$
324,564
$
340,080
$
15,516
$
14,500
$
15,000
$
15,750
$
750
30,000
32,000
35,000
3,000
1,031
2,500
5,000
2,500
$
45,531
$
49,500
$
55,750
$
6,250
$
20,000
$
20,000
$
20,000
$
-
33,242
32,500
31,865
(635)
$
53,242
$
52,500
51,865
$
(635)
$
397,326
$
426,564
$
447,695
$
21,131
55
THIS PAGE INTENTIALLY LEFT BLANK
Special Revenue
Funds
I
Special Revenue Funds are used by the City to account for revenues derived from specific
' revenue sources. They are usually required by state statute, charter provisions, or
local ordinance to finance particular functions or activities of government.
THIS PAGE INTENTIALLY LEFT BLANK
CITY OF STILLWATER, MINNESOTA
r� BEgUT�
B E A
SPECIAL AEVENUE 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
ACTUAL
2005
2006
AMENDED
ADOPTED $ Increase
BUDGET
BUDGET (Decrease)
$ 850 $
24,224
1,377,750
74,882
1,000 $
50,000
1,230,200
251,200
1,000 $
30,000 (20,000)
1,322,900 92,700
288,800 37,600
$ 1,477,706 $ 1,532,400 $ 1,642,700 $ 110,300
$
1,374
$
4,500
$
4,500
$
-
$
2,816
$
50,000
$
30,000
$
(20,000)
$
76,269
$
60,250
$
60,000
$
(250)
Transfers (out)
1,023,874
(261,135)
1,050,424
(201,576)
1,264,385
(282,815)
213,961
(81,239)
857,869
1,183,651
1,307,497
123,846
819,102
Sale of Property
1,564,708
8,928
1,636,272
-
71,564
$
2,777,114
$
3,859,033
$
4,268,154
$
409,121
-
-
Other Financing Sources (Uses) Total
$
1,476,843
$
$
389,121
$
4,302,654
$
3,913,533
$
2,781,304
Revenues over (under) Expenditures
$ (1,303,598)
$ (2,381,133)
$ (2,659,954)
$
(278,821)
Other Financing Sources (Uses):
Transfers in
$
1,644,050
$
2,582,709
$
2,922,769
$
340,060
Transfers (out)
(261,135)
(201,576)
(282,815)
(81,239)
Interest Earnings
-
-
20,000
20,000
Sale of Property
8,928
-
-
-
Bond Proceeds
85,000
-
-
-
Other Financing Sources (Uses) Total
$
1,476,843
$
2,381,133
$
2,659,954
$
278,821
Net increase in fund balance
$
173,245
$
-
$
-
$
-
Fund Balance - Jan 1
1,019,674
1,192,919
1,192,919
-
Fund Balance - Dec 31
$
1,192,919
$
1,192,919
$
1,192,919
$
-
59
CITY OF STILLWATER, MINNESOTA
SPECIAL EVENTS
Fund Type: Special Revenue Fund
Fund Number: 200 a)
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.
2006 Budget Impacts:
- Policing services are services provided by outside Police Departments for major events held within
the City limits. These services are sometimes reimbursed by the event holders.
- Fireworks consists of a City contribution of $15,000 and contributions from other sources of $10,000
- Contribution is a contribution to the Art Reach program.
.1
CITY OF STILLWATER, MINNESOTA
SUMMARY OF REVENUES
AND EXPENDITURES
REVENUES:
Miscellaneous:
Donations
Refunds & Reimbursements
Revenue Total
EXPENDITURES:
Services and Charges:
Policing Services
Other
Services and Charges Total
Miscellaneous:
Fireworks
Contributions
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
SPECIAL EVENTS
Fund Type: Special Revenue Fund
Fund Number: 200
2005 2006
2004 AMENDED ADOPTED $ Increase
ACTUAL BUDGET BUDGET (Decrease)
$ 35,000 $
23,769 _
$ 58,769 $
10,000 $
32,500 _
42,500 $
10,000 $ -
32,500 -
42,500 $ -
$
-
$
32,500
$
32,500
$
-
500
750
500
(250)
$
500
$
33,250
$
33,000
$
(250)
$
50,000
$
25,000
$
25,000
$
-
2,000
2,000
2,000
-
23,769
-
-
-
$
75,769
$
27,000
$
27,000
$
-
$
60,000
$
(250)
$
60,250
$
76,269
$
(17,500)
$
(17,750)
$
(17,500)
$
250
$
17,750
$
17,750
$
17,500
$
(250)
$
250
$
-
$
-
$
-
4,515
4,765
4,765
$
-
$
4,765
$
4,765
$
4,765
$
-
61
CITY OF STILLWATER, MINNESOTA
ST CROIX VALLEY REC CENTER
Fund Type: Special Revenue Fund
Fund Number: 202 (D
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.
2006 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)
- Contractual includes an agreement with the City of Mahtomedi for ice time (10 year installment
agreement that runs through November 1, 2009).
62
63
CITY OF STILLWATER, MINNESOTA
'
ST
CROIX VALLEY REC CENTER
Fund
Type: Special
Revenue Fund
I(D
Fund Number: 202
2005
2006
SUMMARY OF REVENUES
2004
AMENDED
ADOPTED
$ Increase
'
AND EXPENDITURES
ACTUAL
BUDGET
BUDGET
(Decrease)
REVENUES:
Charges for Service:
'
Concessions
$
109,733
$
100,500
$
116,000
$ 15,500
Advertising
32,525
33,000
20,000
(13,000)
Adult & Children's Programs
907,511
845,000
927,000
82,000
Skating
132,741
129,000
139,000
10,000
Donations
69,390
68,000
68,000
Miscellaneous
110,867
40,700
42,400
1,700
'
Revenue Total
$
1,362,767
$
1,216,200
$
1,312,400
$ 96,200
EXPENDITURES:
St Croix Valley Rec Center
Supplies
$
120,371
$
107,000
$
100,500
$ (6,500)
Services & Charges
547,506
513,363
552,173
38,810
Miscellaneous
16,179
20,400
18,500
(1,900)
'
Capital Outlay
25,868
35,800
14,800
(21,000)
Rec Center Total
$
709,924
$
676,563
$
685,973
$ 9,410
St Croix Valley Fieldhouse
'
Supplies
$
898
$
6,100
$
6,200
$ 100
Services & Charges
190,861
221,013
226,224
5,211
Miscellaneous
3,266
3,100
3,100
-
'
Capital Outlay
60,000
60,000
Fieldhouse Total
$
195,025
$
230,213
$
295,524
$ 65,311
Lily Lake Ice Arena
Supplies
$
8,837
$
8,700
$
8,700
$ -
Services & Charges
105,315
133,848
133,088
(760)
'
Miscellaneous
100
1,100
1,100
-
Capital Outlay
4,673
140,000
140,000
Lily Lake Ice Arena Total
$
118,925
$
143,648
$
282,888
$ 139,240
'
Total Expenditures
$
1,023,874
$
1,050,424
$
1,264,385
$ 213,961
'
Revenues over (under) expenditures
$
338,893
$
165,776
$
48,015
$ (117,761)
Other Financing Sources (Uses)
Transfer In
$
13,254
$
35,800
$
214,800
$ 179,000
Transfer (Out)
(261,135)
(201,576)
(282,815)
(81,239)
Interest Earnings
20,000
20,000
Sale of Property
79
-
-
-
'
Other Financing Sources (Uses) Total
$
(247,802)
$
(165,776)
$
(48,015)
$ 117,761
Net increase in fund balance
$
91,091
$
-
$
-
$ -
Fund Balance - Jan 1
718,163
809,254
809,254
Fund Balance - Dec 31
$
809,254
$
809,254
$
809,254
$
63
CITY OF STILLWATER, MINNESOTA
• Wffl
Fund Type: Special Revenue Fund
Fund Number: 230
Fund Description:
bbA�T�
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.
2006 Staffing Level:
Full Time
4.5
FTE (Full Time Equivalents)
Part Time (Benefited)
5.0
FTE (Full Time Equivalents)
Part Time-(Non-Benefited)
16.0
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.
2006 Budget Impacts:
- in 2006, the City will be issuing a Capital Outlay bond for the remodeling /renovation of the current
library building. Construction began in 2005, using contributions from outside sources to fund
a portion of the construction costs.
- Personnel costs include an increase of $26,082 for increased hours of a library shelver, hire a new
library associate and a new part time janitor beginning at the time the Library staff moves back.
to the remodeled /renovated building.
- Personnel costs include 3.0% COLA on wages, a 8.0% increase in health insurance rates,
and a 0% increase on dental insurance rates.
- Personnel costs include a State mandated contribution rate increase to PERA . Beginning
January 1, 2006, the employers contribution to the plan increased from 5.53% to 6.00% for the
Coordinated plan.
- Natural gas is anticipated to increase by $10,000 when the remodeled Library has reopened.
- Pursuant to resolution 2005 -286, $36,082 ($10,000 for Natural gas and $26,082 for additional
personnel for the budget months of July 2006 through December 2006) of the $926,447 transfer
from the General Fund will be transferred and retained in the Capital Projects Fund (Fund 490)
until such time that the Library renovation project is completed. Once the project is completed,
funds will be transferred to the Library Fund on a prorated basis.
,.
CITY OF STILLWATER, MINNESOTA
C:
LIBRARY
Fund Type: Special Revenue Fund
Fund Number: 230
2005
2006
SUMMARY OF REVENUES
2004
AMENDED
ADOPTED
$ Increase
AND EXPENDITURES
ACTUAL
BUDGET
BUDGET
(Decrease)
REVENUES:
Charges for Service
$
3,976
$
4,000
$ -
$ (4,000)
Donations
155
200,000
200,000
-
Miscellaneous
6,651
5,000
30,000
25,000
Revenue Total
$
10,782
$
209,000
$ 230,000
$ 21,000
EXPENDITURES:
Operations:
Personnel Services
$
580,828
$
632,566
$ 669,861
$ 37,295
Supplies
106,536
104,550
111,300
6,750
Services & Charges
44,641
49,848
40,476
(9,372)
Miscellaneous
1,696
2,950
3,025
75
Capital Outlay
18,900
290,750
321,800
31,050
Operations Total
$
752,601
$
1,080,664
$ 1,146,462
$ 65,798
Plant
Personnel Services
$
37,707
$
38,642
$ 57,541
$ 18,899
Supplies
2,106
3,500
5,200
1,700
Services & Charges
54,337
58,845
67,044
8,199
Miscellaneous
1,238
2,000
2,000
-
CapitalOutlay
9,880
-
29,250
29,250
Plant Total
$
105,268
$
102,987
$ 161,035
$ 58,048
Total Expenditures
$
$ 123,846
$ 1,307,497
$
1,183,651
857,869
Revenues over (under) expenditures
$
$
(974,651)
$ (1,077,497)
$ (102,846)
(847,087)
Other Financing Sources
Transfer In:
General Fund
$
841,297
$
883,901
$ 926,447
$ 42,546
Capital Outlay Bond Proceeds
18,900
90,750
151,050
60,300
Capital Projects Fund
9,880
-
-
-
Other Financing Sources Total
$
870,077
$
974,651
$ 1,077,497
$ 102,846
Net increase in fund balance
$
22,990
$
-
$ -
$ -
Fund Balance - Jan 1
21,233
44,223
44,223
-
Fund Balance - Dec 31
$
44,223
$
44,223
$ 44,223
$ -
C:
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.
2006 Staffing Level:
Full Time 7.5 FTE (Full Time Equivalents)
Part Time (Seasonal) I 3.0 Number of Positions
5tA
Funding:
Primarily funded by a transfer (operating) from the General Fund. Capital Outlay purchases are financed with
General Obligation Capital Outlay Bonds.
2006 Budget Impacts:
- Personnel costs include 3.0% COLA on wages, a 8.0% increase in health insurance rates,
and a 0% increase on dental insurance rates.
- Personnel costs include a State mandated contribution rate increase to PERA . Beginning
January 1, 2006, the employers contribution to the plan increased from 5.53% to 6.00% for the
Coordinated plan.
- Contractual includes weed control services for $27,000 and forester services for $3,000.
- Tree Removal is for the removal of trees due to Dutch Elm & Oak Wilt diseases.
eR
CITY OF STILLWATER, MINNESOTA
67
PARKS
Fund Type: Special Revenue Fund
Fund Number: 240
2005
2006
SUMMARY OF REVENUES
2004
AMENDED
ADOPTED
$ Increase
AND EXPENDITURES
ACTUAL
BUDGET
BUDGET
(Decrease)
REVENUES:
Licenses and Permits
$
850
$
1,000
$
1,000
$
-
Charges for Service
11,007
10,000
10,500
500
Miscellaneous
6,853
3,200
15,300
12,100
Revenue Total
$
18,710
$
14,200
$
26,800
$
12,600
EXPENDITURES:
Personnel Services:
Salaries - Full Time
$
251,982
$
341,458
$
356,674
$
15,216
Salaries - Part Time
12,925
21,200
21,200
-
Benefits
120,198
104,927
105,676
749
Personnel Services Total
$
385,105
$
467,585
$
483,550
$
15,965
Supplies:
$
47,118
$
49,200
$
55,900
$
6,700
Services and Charges:
Contractual Services
$
9,206
$
3,000
$
30,000
$
(27,000)
Tree Removal
$
-
20,000
20,000
-
Other
72,144
83,873
86,052
(2,179)
Total Service and Charges
$
81,350
$
106,873
$
136,052
$
(29,179)
Miscellaneous:
$
2,584
$
5,300
$
5,300
$
-
Capital Outlay:
Land
$
214,198
$
-
$
200,000
$
200,000
Improvements
27,633
777,670
703,670
(74,000)
Machinery & Equipment
59,348
108,080
-
(108,080)
Computer Equipment
1,766
-
1,800
1,800
Automotive Equipment
-
50,000
50,000
-
Capital Outlay Total
$
302,945
$
935,750
$
955,470
$
19,720
Total Expenditures
$
819,102
$
1,564,708
$
1,636,272
$
42,385
Revenues over (under) expenditures
$
(800,392)
$
(1,550,508)
$
(1,609,472)
$
(29,785)
Other Financing Sources
Transfer In:
Transfer In
$
738,969
$
1,550,508
$
1,609,472
$
58,964
Sale of Property
8,849
-
-
-
Bond Proceeds
85;000
-
-
-
Other Financing Sources Total
$
832,818
$
1,550,508
$
1,609,472
$
58,964
Net increase in fund balance
$
32,426
$
-
$
-
$
-
Fund Balance - Jan 1
236,452
268,878
268,878
-
Fund Balance - Dec 31
$
268,878
$
268,878
$
268,878
$
-
67
CITY OF STILLWATER, MINNESOTA
WASHINGTON CO RECYCLING GRANT
Fund Type: Special Revenue Fund
Fund Number: 255 C)
Fund Description:
The Washington County Recycling Grant fund accounts for the recycling grants received from Washington
County. The funds from this grant can only be used for purposes specified by the grant agreement.
Funding:
Funded exclusively with grant funds received from Washington County and interest earned on
investments (the fund's prorated share).
2006 Budget Impacts:
- Services and Charges -Other costs include updating the Resident Recycling Guide.
M.
CITY OF STILLWATER, MINNESOTA
WASHINGTON CO RECYCLING GRANT
C)- Fund Type: Special Revenue Fund
Fund Number: 255
WK
2005
2006
SUMMARY OF REVENUES
2004
AMENDED
ADOPTED
$
Increase
AND EXPENDITURES
ACTUAL
BUDGET
BUDGET
(Decrease)
REVENUES:
Miscellaneous:
Intergovernmental
$
24,224
$
50,000
$
30,000
$
(20,000)
Interest
851
-
-
-
Revenue Total
$
25,075
$
50,000
$
30,000
$
(20,000)
EXPENDITURES:
Services and Charges:
Contractual - Recycling Charge
$
-
$
42,000
$
-
$
(42,000)
Other
1,335
2,000
12,075
10,075
Services and Charges Total
$
1,335
$
44,000
$
12,075
$
(31,925)
Miscellaneous:
$
1,481
$
6,000
$
17,925
$
11,925
Total Expenditures
$
2,816
$
30,000
$
(20,000)
$
50,000
Net increase in fund balance
$
22,259
$
-
$
-
$
-
Fund Balance -Jan 1
35,915
58,174
58,174
-
Fund Balance - Dec 31
$
58,174
$
58,174
$
58,174
$
-
WK
CITY OF STILLWATER, MINNESOTA
DARIE
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.
70
CITY OF STILLWATER, MINNESOTA
DARE
ID I Fund Type: Special Revenue Fund
Fund Number: 263
SUMMARY OF REVENUES 2004
AND EXPENDITURES ACTUAL
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
2005
AMENDED
BUDGET
2006
ADOPTED
BUDGET
$ Increase
(Decrease)
$
103
$
-
$
1,000
$
1,000
1,500
500
-
(500)
$
1,603
$
500
$
1,000
$
500
$
1,374
$
4,500
$
4,500
$
-
$
229
$
(4,000)
$
(3,500)
$
500
$ 4,000 $
$ 4,229 $
3,396 _
$ 7,625 $
71
4,000 $ 3,500 $ (500)
7,625 7,625 -
7,625 $ 7,625 $ -
THIS PAGE INTENTIALLY LEFT BLANK
� Debt Service
Funds
I Debt Service Funds are used by the City to account for the accumulation of resources and
the payment of general obligation debt and other long -term debt.
CITY OF • MINNESOTA
LEVY BE
OBLIGATION
%V
Debt Service Levy Obligations
BEAUT /c
M
�
• as n��'}
$3,500,000
$3,000,000 - - -- -
$2,500,000 -
0 $2,000,000
Q
>, $1,500,000 - - - -- --
d
J $1,000,000
$500,000
$0
2006 2008 2010 2012 2014 2016 2018 2020
Budget Year
The above graph shows the amount of debt service required to be levied for each budget year beginning
with 2006. The amount of levy can be reduced or "cancelled" if there are sufficient funds available to
pay the required debt service.
Year
Capital
Outlay
Bonds
Revenue
Bonds
Improvement
Bonds
Total
2006
$2,269,084
$564,967
$295,034
$3,129,085
2007
$2,198,528
$547,538
$293,805
$3,039,871
2008
$2,027,904
$525,357
$297,447
$2,850,708
2009
$1,794,926
$529,247
$298,829
$2,623,002
2010
$1,782,666
$532,252
$300,920
$2,615,838
2011
$1,547,672
$534,202
$295,832
$2,377,706
2012
$1,101,718
$424,626
$300,456
$1,826,800
2013
$859,898
$422,575
$298,696
$1,581,169
2014
$808,191
$419,729
$301,398
$1,529,318
2015
$804,314
$431,773
$303,109
$1,539,196
2016
$788,963
$437,141
$298,761
$1,524,865
2017
$777,924
$436,127
$0
$1,214,051
2018
$766,048
$439,233
$0
$1,205,281
2019
$632,205
$189,033
$0
$821,238
2020
$623,610
$0
$0
$623,610
2021
$608,730 1
$0
$0
$608,730
Note: The above levy amounts do not include amounts for any anticipated 2006 bond issues.
74
CITY OF STILLWATER, MINNESOTA
�t BEAUTY
BEAUr ^.
DEBT SERVICEFUNDS
SUMMARY OF REVENUES 2004
AND EXPENDITURES ACTUAL
REVENUES:
Property Taxes
Special Assessments:
Market Value Homestead Credit
Interest
Donations
Miscellaneous
Revenue Total
EXPENDITURES:
Debt Service:
Principal
Interest
Paying Agent Fees
Professional Services
Other
Expenditure Total
Revenues over expenditures
Other Financing Sources Total
t Net increase in fund balance
Fund Balance - Jan 1
Fund Balance - Dec 31
$ 2,406,619
622,566
167,433
64,032
3,567
$ 3,264,217
$ 3,553,357
1,285,716
7,963
5,600
7,417
2005
Other Financing Sources
$ 1,917,240
'
Bond Proceeds
ADOPTED
Transfer In
BUDGET
Transfer Out
Other Financing Sources Total
t Net increase in fund balance
Fund Balance - Jan 1
Fund Balance - Dec 31
$ 2,406,619
622,566
167,433
64,032
3,567
$ 3,264,217
$ 3,553,357
1,285,716
7,963
5,600
7,417
2005
2006
$ 1,917,240
AMENDED
ADOPTED
$ Increase
BUDGET
BUDGET
(Decrease)
$ 5,405,641
$ 7,322,881
$ 2,366,603
$ 3,338,610
$ 972,007
470,000
395,000
(75,000)
-
405
405
$ 2,836,603 $ 3,734,015 $ 897,007
$ 3,150,000
1,291,696
9,905
$ 4,860,053 $ 4,451,601
$ 8,786,000 $ 5,636,000
1,041,380 (250,316)
7,140 (2,765)
$ 9,834,520 $ 5,382,919
$ (1,595,836) $ (1,614,998) $ (6,100,505) $ (4,485,912)
$ 21,987 $ - $ 6,400,000
1,865,657 1,049,921 1,617,745
(181,013)
$ 1,706,631 $ 1,049,921 $ 8,017,745
$ 6,400,000
567,824
$ 6,967,824
$ 110,795
$ (565,077)
$ 1,917,240
$ 2,482,317
5,859,923
5,970,718
5,405,641
(565,077)
$ 5,970,718
$ 5,405,641
$ 7,322,881
$ 1,917,240
75
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.
2006 Budqet Impacts:
Fund
Number
Bond Issue
Balance
as of
12/31/05
Principal
Due in
2006
Interest
Due in
2006
Levy Amount
for Payable
2006
Existing Debt:
303
$200,000 GO CO Bonds, Series 2003HS
$110,000
$30,000
$3,300
$35,910
304
$755,000 GO CO Bonds, Series 2004B
$635,000
$85,000
$14,975
$104,081
305
$1,480,000 GO CO Bonds, Series 2005A
$1,480,000
$135,000
$43,000
$232,024
314
$85,000 GO CO Bonds, Series 2004P
$35,000
$35,000
$1,050
Cancelled
315
$3,160,000 GO CO Bonds, Series 20058
$3,160,000
$0
$104,223
$0
320
$1,345,000 GO CO Bonds, Series 2003A
$1,190,000
$160,000
$27,363
$199,881
321
$260,000 GO CO Bonds, Series 2005MZ
$260,000
$91,000
$4,550
Cancelled
323
$7,840,000 GO CO Bonds, Series 2002A
$6,685,000
$510,000
$277,408
$833,826
324
$990,000 GO CO Bonds, Series 2000C
$475,000
$90,000
$21,803
$115,602
325
1$5,530,000 GO CO Bonds, Series 1996A
$3,295,000
$3,295,000
$169,138
$413,320
328
1$2,500,000 GO CO Bonds, Series 1998B
$1,460,000
$95,000
$62,856
$168,780
New Debt:
3161
GO Bonds of 2006
$250,000
3161
Library Bond Issue
$450,000
Totals $4,526,000 $729,666 j $2,803,424
Refunded with $3,160,000 GO CO Bonds, 2005B Bond Series
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.
76
CITY OF STILLWATER, MINNESOTA
GO CAPITAL OUTLAY BONDS
Fund Type: Debt Service Funds
Fund Numbers: 300 - 329
2005 2006
SUMMARY OF REVENUES 2004 AMENDED ADOPTED $ Increase
AND EXPENDITURES ACTUAL BUDGET BUDGET (Decrease)
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 /Uses
Bond Proceeds
Transfer In
Other Financing Sources Total
Net increase in fund balance
Fund Balance - Jan 1
Fund Balance - Dec 31
$ 2,138,562 $ 2,064,506 $ 2,803,424 $ 738,918
27,834 - - -
150,832 - - -
28,437 - - -
$ 2,345,665 $ 2,064,506 $ 2,803,424 $ 738,918
$ 1,250,000 $ 1,280,000 $ 4,311,000 $ 3,031,000
$ 2,691,862 $ 2,807,794 $ 7,285,174 $ 4,477,380
77
748,990
664,719
543,624
(121,095)
4,174
3,855
3,020
(835)
2,700
-
-
-
2,222
-
-
-
$
2,008,086
$
1,948,574
$
4,857,644
$
2,909,070
$
337,579
$
115,932
$ (2,054,220)
$ (2,170,152)
$
21,987
$
-
$
6,400,000
$
6,400,000
35,100
-
131,600
131,600
$
57,087
$
-
$
6,531,600
$
6,531,600
$
394,666
$
115,932
$
4,477,380
$
4,361,448
2,297,196
2,691,862
2,807,794
115,932
$ 2,691,862 $ 2,807,794 $ 7,285,174 $ 4,477,380
77
CITY OF STILLWATER, MINNESOTA
GO IMPROVEMENT BONDS
Fund Type: Debt Service Funds
Fund Numbers: 330 - 359 (D
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 necessary.
2006 Budget Impacts:
Fund
Number
Bond Issue
Balance
as of
12/31/05
Principal
Due in
2006
Interest
Due in
2006
Levy Amount
for Payable
2006
Existing Debt:
338
$665,000 GO Imp Bonds, Series 1998C
$260,000
$65,000 $9,588
N/A
339
$1,390,000 GO Imp Bonds, Series 2000A
$650,000
$135,000 $29,269
N/A
340
$4,695,000 GO Imp Bonds, Series 2004A
$4,600,000
$395,000 $131,460
$295,034
Totals
$595,000
$170,317
$295,034
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.
0
CITY OF STILLWATER, MINNESOTA
GO IMPROVEMENT BONDS
ID Fund Type: Debt Service Funds
Fund Numbers: 330 - 359
SUMMARY OF REVENUES
AND EXPENDITURES
REVENUES:
Property Taxes
Special Assessments:
Current
Delinquent
Prepayments
Hookup Charges
Special Assessment - SR Deferred
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
$ 690,000 $ 350,000 $ 645,000 $ 295,000
78,203 192,507 175,972 (16,535)
802 2,150 1,455 (695)
2,900 - - -
4,950 - - -
$ 776,855 $ 544,657 $ 822,427 $ 277,770
$ (181,013) $ - $ - $ -
$ (316,094) $ 227,440 $ (132,393) $ (359,833)
2,263,421 1,947,327 2,174,767 227,440
$ 1,947,327 $ 2,174,767 $ 2,042,374 $ (132,393)
79
2005
2006
2004
AMENDED
ADOPTED
$ Increase
ACTUAL
BUDGET
BUDGET
(Decrease)
$ -
$ 302,097
$ 295,034
$ (7,063)
$ 531,080
$ 470,000
$ 395,000
$ (75,000)
15,421
-
-
-
67,196
-
-
-
1,998
-
-
-
6,871
-
-
-
19,208
-
-
-
$ 641,774
$ 772,097
$ 690,034
$ (82,063)
$ 690,000 $ 350,000 $ 645,000 $ 295,000
78,203 192,507 175,972 (16,535)
802 2,150 1,455 (695)
2,900 - - -
4,950 - - -
$ 776,855 $ 544,657 $ 822,427 $ 277,770
$ (181,013) $ - $ - $ -
$ (316,094) $ 227,440 $ (132,393) $ (359,833)
2,263,421 1,947,327 2,174,767 227,440
$ 1,947,327 $ 2,174,767 $ 2,042,374 $ (132,393)
79
CITY OF STILLWATER, MINNESOTA
GO TIF BONDS
Fund Type: Debt Service Funds
Fund Numbers: 360 - 379
6EA�l%
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..
2006 Budget Impacts:
Fund
Number
Bond Issue
TIF District
Obligation
Balance
as of
12/31/05
Principal
Due in
2006
Interest
Due in
2006
Existing Debt:
360
$2,265,000 GO TIF Bonds, Series 2000F
TIF #1
$830,000
$405,000
$29,078
366
$1,000,000 GO TIF Bonds, Series 1993A
TIF #6
$205,000
$100,000
$7,856
374
$3,435,000 GO TIF Bonds, Series 2003B
TIF #4
$2,805,000
$315,000
$75,291
Totals :][$820,000
j $112,225
Notes:
- General Obligation Bonds are backed with the full faith and credit, and taxing power of the City.
- Fund balance is reserved for debt service payments, both current and future.
CITY OF STILLWATER, MINNESOTA
GO TIF BONDS
(DI Fund Type: Debt Service Funds
Fund Numbers: 360 - 379
SUMMARY OF REVENUES 2004
AND EXPENDITURES ACTUAL
REVENUES:
Interest
EXPENDITURES:
Debt Service:
Principal
Interest
Paying Agent Fees
Other Services & Charges
Expenditure Total
Revenues Over (Under) Expenditures
Other Financing Sources
Transfer In
Other Financing Sources Totals
Net increase in fund balance
Fund Balance - Jan 1
Fund Balance - Dec 31
2005
AMENDED
BUDGET
2006
ADOPTED
BUDGET
$ 9,095 $ - $
$ Increase
(Decrease)
$ 890,000 $
905,000
$ 820,000
$ (85,000)
173,390
142,571
112,225
(30,346)
1,834
2,350
1,105
(1,245)
$ 1,065,224 $ 1,049,921 $ 933,330 $ (116,591)
$ (1,056,129) $ (1,049,921) $ (933,330) $ 116,591
1,065,225 1,049,921 933,330 (116,591)
$ 1,065,225 $ 1,049,921 $ 933,330 $ (116,591)
$ 9,096 $ - $ - $ -
1,455,758 1,464,854 1,464,854 -
$ 1,464,854 $ 1,464,854 $ 1,464,854 $ -
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 2000B
This bond issue was issued by the City for the Board of Water Commission (City's Component Unit).
Funding is provided by the Board of Water Commission through water user fees.
$2,135,000 GO Rev Bonds, Series 2000D
Funding is provided by donations and net revenues (revenues less expenditures) from St Croix Valley
Recreation Center operations and property taxes (when needed).
$4,610,000 GO Rev Bonds, Series 1998A
Funding is provided by donations and net revenues (revenues less expenditures) from St Croix Valley
Recreation Center operations, tax increment from TIF District #4 and property taxes (when needed).
2006 Budget Impacts:
Fund
Number
Bond Issue
Balance
as of
12/31/05
Principal
Due in
2006
Interest
Due in
2006
Levy Amount
for Payable
2006
Existing Debt:
380
$1,330,000 GO Rev Bonds, Series 2000B
$880,000
$90,000
$43,863
N/A
381
$2,135,000 GO Rev Bonds, Series 2000D
$1,840,000
$85,000
$97,283
Cancelled
382
$4,610,000 GO Rev Bonds, Series 1998A
$2,890,000
$2,890,000
$131,105
$315,892
385 $2,695,000 GO Rev Bonds, Series 2005C $2,695,000
Totals 11
$0
$83,058
$207,152
$3,065,000
$272,251
$315,892
Bond called on 6/1/06, Refunded with GO CO Bond, Series 2005C
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.
M
CITY OF STILLWATER, MINNESOTA
GO REVENUE BONDS
Fund Type: Debt Service Funds
Fund Numbers: 380 - 389
SUMMARY OF REVENUES
AND EXPENDITURES
REVENUES:
Property Taxes:
Current
Delinquent
Market Value Homestead Credit
Interest
Donations
Miscellaneous
Revenue Totals
EXPENDITURES:
Debt Service:
Principal
Interest
Paying Agent Fees
Other
Expenditure Total
Revenues Over (Under) Expenditures
Other Financing Sources:
Transfers In:
St Croix Valley Recreation Center
TIF District #4
Other Financing Sources Total
Net increase in fund balance
Fund Balance - Jan 1
Fund Balance - Dec 31
2005
2004 AMENDED
ACTUAL BUDGET
$ 235,383 $
4,840
16,601
7,292
3,567
$ 267,683 $
2006
ADOPTED
BUDGET
$ Increase
(Decrease)
$ 240,152 $ 240,152
- 405 405
- $ 240,557 $ 240,152
$ 315,000 $ 420,000 $ 2,815,000 $ 2,395,000
258,142 291,899 209,559 (82,340)
1,153 1,550 1,560 10
245 - - -
$ 574,540 $ 713,449 $ 3,026,119 $ 2,312,670
$ (306,857) $ (713,449) $ (2,785,562) $ (2,072,518)
$
261,135
$
201,576
$ 282,815
$ 81,239
75,000
75,000
75,000
-
$
336,135
$
276,576
$ 357,815
$ 81,239
$
29,278
$
(436,873)
$ (2,427,747)
$ (1,990,874)
686,287
715,565
278,692
(436,873)
$
715,565
$
278,692
$ (2,149,055)
$ (2,427,747)
ME
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 State Stream Protection and Improvement Loan
Funding is provided by impact fees paid by developers who develop in the annexation area benefiting
from the Trout 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 the Trout Stream Mitigation Project.
Capital Lease -Fire Truck
Funding is provided by proceeds from Capital Outlay Bonds issued with prior year's capital outlay
expenditures.
2006 Budget Impacts:
Fund
Number
Bond Issue
Balance
as of
12/31/05
Principal
Due in
2006
Interest
Due in
2006
Existing Debt:
390
$1,100,000 State Stream Protection & Imp Loan
$605,000
$110,000 $0
390
J$850,000 State Stream Protection & Imp Loan
$637,500
$85,000 $0
Totals
$195,000
$0
Notes:
- Fund balance is reserved for debt service payments, both current and future.
CITY OF STILLWATER, MINNESOTA
m
OTHER LONG -TERM DEBT
Fund Type: Debt Service Funds
Fund Numbers: 390 - 399
2005
2006
SUMMARY OF REVENUES
2004
AMENDED ADOPTED $ Increase
AND EXPENDITURES
ACTUAL
BUDGET
BUDGET (Decrease)
REVENUES:
Interest
$
-
$ - $
- $ -
EXPENDITURES:
Debt Service:
Principal
$
408,357
$ 195,000 $
195,000 $ -
Interest
26,991
-
- -
Expenditure Total
$
435,348
$ 195,000 $
195,000 $ -
Revenues Over (Under) Expenditures
$
(435,348)
$ (195,000) $
(195,000) $ -
Other Financing Sources:
Transfers In:
Capital Outlay Bonds 2004
234,197
-
- -
Permanent Improvement Fund
195,000
195,000
195,000 -
Other Financing Sources Total
$
429,197
$ 195,000 $
195,000 $ -
Net increase in fund balance
$
(6,151)
$ - $
- $ -
Fund Balance - Jan 1
216,722
210,571
210,571 -
Fund Balance - Dec 31
$
210,571
$ 210,571 $
210,571 $ -
m
THIS PAGE INTENTIALLY LEFT BLANK
Capital Project
Funds
Capital Project Funds are used by the City to account for the construction /acquisition
' of capital projects within the City's Tax Increment Financing Districts.
THIS PAGE INTENTIALLY LEFT BLANK
CITY OF STILLWATER, MINNESOTA
BEAU,, E EA V
CAPITAL PROJECT FUNDS
c �
we
2005
2006
SUMMARY OF REVENUES
2004
AMENDED
ADOPTED
$
Increase
AND EXPENDITURES
ACTUAL
BUDGET
BUDGET
(Decrease)
REVENUES:
Tax Increment
$
1,760,946
$
2,000,000
$
2,170,000
$
170,000
Market Value Homestead Credit
23,191
-
-
-
Charges for Services
432,704
-
-
-
Interest
47,484
-
-
-
Other
6,353
-
-
-
Revenue Total
$
2,270,678
$
2,000,000
$
2,170,000
$
170,000
EXPENDITURES:
Contractual
$
287,655
$
308,381
$
393,400
$
85,019
Professional Services
119,808
-
-
-
Legal
33,150
-
-
-
Interest on Notes
42,132
-
62,460
62,460
Other
10,181
-
146,300
146,300
Expenditure Total
$
492,926
$
308,381
$
602,160
$
293,779
Revenues over (under) expenditures
$
1,777,752
$
1,691,619
$
1,567,840
$
(123,779)
Other Financing Uses
Transfer Out
$ (1,140,225)
$ (1,011,531)
$ (1,008,330)
$
3,201
Net increase (decrease) in fund balance
$
637,527
$
680,088
$
559,510
$
(120,578)
Fund Balance - Jan 1
1,533,947
2,171,474
2,851,562
680,088
Fund Balance - Dec 31
$
2,171,474
$
2,851,562
$
3,411,072
$
559,510
we
CITY OF STILLWATER, MINNESOTA
TIF DISTRICT #1
Fund Type: Capital Project Fund
Fund Number: 461 ID
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, 2005: $830,000.
2006 Budget Impacts:
- Transfer Out represents funds transferred to $2,265,000 Tax Increment Refunding Bond,
Series 2000F debt service fund for payment of current year debt service obligations.
.M
CITY OF STILLWATER, MINNESOTA
SUMMARY OF REVENUES 2004
AND EXPENDITURES ACTUAL
REVENUES:
Tax Increment
Market Value Homestead Credit
Interest
Note Receivable (MN Zephyr)
Revenue Total
EXPENDITURES:
Contractual:
Lumber Barons Hotel
Readex
Lind Parking Lot Purchase
Mainstream /Maple Island
Desch Development
UBC /Lanoga
ABS Company
Blichfield Development
Contractual Total
Legal
Other
Expenditure Total
Revenues over expenditures
Other Financing Uses
Transfer Out
Net increase in fund balance
Fund Balance - Jan 1
Fund Balance - Dec 31
TIF DISTRICT #1
Fund Type: Capital Projects Fund
Fund Number: 461
2005
AMENDED
BUDGET
2006
ADOPTED $ Increase
BUDGET (Decrease)
$ 615,225 $ 680,000 $ 750,000 $ 70,000
3,667 - - -
16,776 - - -
6,353 - - -
$ 642,021 $ 680,000 $ 750,000 $ 70,000
$
1,986
$
3,000
$
2,600
$
(400)
8,753
10,000
8,800
(1,200)
-
381
-
(381)
42,078
45,000
40,000
(5,000)
19,188
25,000
19,600
(5,400)
13,120
15,000
13,400
(1,600)
3,862
5,000
4,000
(1,000)
7,442
-
-
-
$
96,429
$
103,381
$
88,400
$
(14,981)
$
784
$
-
$
-
$
-
3,352
-
-
-
$
100,565
$
103,381
$
88,400
$
(14,981)
$ 541,456 $ 576,619 $ 661,600 $ 84,981
$ (434,808) $ (437,615) $ (434,428) $ 3,187
$ 106,648 $ 139,004 $ 227,172 88,168
364,928 471,576 610,580 139,004
$ 471,576 $ 610,580 $ 837,752 $ 227,172
91
CITY OF STILLWATER, MINNESOTA
TIF DISTRICT #4
Fund Type: Capital Project Fund
Fund Number: 464 ID
Fund Description:
The City is the administering authority for Development District #9, Tax Increment District #4,
Woodland Lake Project (TIF District #4). The district is a redevelopment district established in
1986 and has a 25 -year duration upon the receipt of the first tax increment. 1987 was the date
of the first tax increment. December 31, 2012 is the-required date of decertification.
Debt Obligation:
$3,435,000 Tax Increment Refunding Bonds, Series 20038.
Total amount outstanding as of December 31, 2005: $2,805,000
2006 Budget Impacts:
- Transfer Out represents funds transferred to $3,435,000 Tax Increment Refunding Bond,
Series 2003B debt service fund for payment of current year debt service obligations.
CITY OF STILLWATER, MINNESOTA
93
TIF DISTRICT #4
Fund Type: Capital Projects Fund
Fund Number: 464
2005
2006
SUMMARY OF REVENUES
2004
AMENDED
ADOPTED $ Increase
AND EXPENDITURES
ACTUAL
BUDGET
BUDGET (Decrease)
REVENUES:
Tax Increment
$
668,538
$
680,000
$ 740,000 $ 60,000
Interest
13,654
-
- -
Revenue Total
$
682,192
$
680,000
$ 740,000 $ 60,000
EXPENDITURES:
Other Professional Services
$
640
$
-
$ - $ -
Expenditures Total
$
640
$
-
$ - $ -
Revenues over (under) expenditures
$
681,552
$
680,000
$ 740,000 $ 60,000
Other Financing Uses
Transfer Out
$
(479,317)
$
(465,883)
$ (465,696) $ 187
Net increase in fund balance
$
202,235
$
214,117
$ 274,304 $ 60,187
Fund Balance - Jan 1
650,231
852,466
1,066,583 214,117
Fund Balance - Dec 31
$
852,466
$
1,066,583
$ 1,340,887 $ 274,304
93
CITY OF STILLWATER, MINNESOTA
TIF DISTRICT #6
Fund Type: Capital Project Fund
Fund Number: 466 (D
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, 2005: $205,000
2006 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.
94
CITY OF STILLWATER, MINNESOTA
TIF DISTRICT #6
ID Fund Type: Capital Projects Fund
Fund Number: 466
SUMMARY OF REVENUES
AND EXPENDITURES
REVENUES:
Tax Increment
Interest
Revenue Total
EXPENDITURES:
Other Professional Services
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
240 - - -
$ 240 $ - $ - $ -
$ 98,439 $ 120,000 $ 100,000 $ (20,000)
$ (112,603)
2005
2006
(173)
2004
AMENDED
ADOPTED
$ Increase
ACTUAL
BUDGET
BUDGET
(Decrease)
228,317
93,549
$ 120,000
$ 100,000
$ (20,000)
5,130
-
-
-
98,679
$ 120,000
$ 100,000
$ (20,000)
240 - - -
$ 240 $ - $ - $ -
$ 98,439 $ 120,000 $ 100,000 $ (20,000)
$ (112,603)
$ (108,033)
$ (108,206) $
(173)
$ (14,164)
$ 11,967
$ (8,206) $
(20,173)
230,514
216,350
228,317
11,967
$ 216,350
$ 228,317
$ 220,111 $
(8,206)
95
CITY OF STILLWATER, MINNESOTA
TI% DISTRICT A
Fund Type: Capital Project Fund
Fund Number: 468 ID
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
CITY OF STILLWATER, MINNESOTA
BEAUT�F DISTRICT
�y '
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
Miscellaneous
Expenditure Total
Net increase (decrease) in fund balance
Fund Balance - Jan 1
Fund Balance - Dec 31
$ 80,449 $
125
697
1,007 _
$ 82,278 $
$ 17,561 $
112
$ 17,673 $
97
85,000
2005
2006
$
2004
AMENDED
ADOPTED
$ Increase
ACTUAL
BUDGET
BUDGET
(Decrease)
$ 90,759
$ 95,000
$ 100,000
$ 5,000
6,570
-
-
-
2,347
-
-
-
163
-
-
-
$ 99,839
$ 95,000
$ 100,000
$ 5,000
$ 80,449 $
125
697
1,007 _
$ 82,278 $
$ 17,561 $
112
$ 17,673 $
97
85,000
$
90,000
$
5,000
$
5,000
85,000
$
90,000
10,000
$
10,000
$
-
17,673
27,673
10,000
27,673
$
37,673
$
10,000
CITY OF STILLWATER, MINNESOTA
TIF DISTRICT #9
Fund Type: Capital Project Fund
Fund Number: 469 ID
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
CITY OF STILLWATER, MINNESOTA
TIF DISTRICT #9
Fund Type: Capital Projects Fund
Fund Number: 469
2005 2006
SUMMARY OF REVENUES 2004 AMENDED ADOPTED $ Increase
AND EXPENDITURES ACTUAL BUDGET BUDGET (Decrease)
REVENUES:
Tax Increment
Interest Earnings
Total Revenue
EXPENDITURES:
Contractual:
Curve Crest Villas
Legal
Interest on Notes
Other
Expenditure Total
Net increase (decrease) in fund balance
Fund Balance - Jan 1
Fund Balance - Dec 31
46,724 $ 135,000 $
17 - _
46,741 $ 135,000 $
95,000 $ (40,000)
95,000 $ (40,000)
$
188
$
120,000
$
15,000
$
(105,000)
31
-
-
-
42,132
-
62,460
62,460
280
-
-
-
$
42,631
$
120,000
$
77,460
$
(42,540)
$
4,110
$
15,000
$
17,540
$
2,540
(24,059)
(19,949)
(4,949)
15,000
$
(19,949)
$
(4,949)
$
12,591
$
17,540
I I
CITY OF STILLWATER, MINNESOTA
TIF DISTRICT #10
Fund Type: Capital Project Fund
Fund Number: 470 (D
Fund Description:
The City is the administering authority for Development District #1, Tax Increment District #10,
Scattered Site Housing Projects (TIF District #10). The district is a redevelopment district established
in 2004 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, 2030 is expected to be the required date of
decertification.
Debt Obligation:
None
100
CITY OF STILLWATER, MINNESOTA
TIF DISTRICT #10
Fund Type: Capital Projects Fund
Fund Number: 470
SUMMARY OF REVENUES
AND EXPENDITURES
REVENUES:
Current Property Taxes
Market Value Homestead Credit
Charges for Services
Total Revenue
EXPENDITURES:
Contractual:
Terra Springs
Consulting Engineer
Legal
Other Professional Services
Other
Expenditure Total
MISCELLANEOUS
2005 2006
2004 AMENDED ADOPTED $ Increase
ACTUAL BUDGET BUDGET (Decrease)
$ 10,330 $ - $ 385,000 $ 385,000
14 - - -
430,357 - - -
$ 440,701 $ - $ 385,000 $ 385,000
$ 102,714 $
1,391
32,210
118,417
2,425
$ 257,157 $
- $
200,000
$
200,000
$
200,000
200,000
$
- $
146,300
$
146,300
Net increase (decrease) in fund balance $ 183,544 $ - $ 38,700 $ 38,700
Fund Balance - Jan 1 (199,759) (16,215) (16,215) -
Fund Balance - Dec 31 $ (16,215) $ (16,215) $ 22,485 $ 38,700
101
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� I
� I
� I
� I
� I
� Enterprise Funds
' Enterprise Funds are used by the City to account for the operations that are financed
primarily by user fees.
II
II
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CITY OF STILLWATER, MINNESOTA
E BEAU BEAU
tics _ t/o
2005 2006
2004 AMENDED ADOPTED $ Increase
ACTUAL BUDGET BUDGET (Decrease)
OPERATING REVENUES $ 2,463,980 $ 2,442,000 $ 2,605,000 $ 163,000
OPERATING EXPENSES:
Personnel Services
$
544,332
$
542,582
$
570,774
$
28,192
Supplies
33,919
51,800
54,100
2,300
Service and Charges
1,546,089
1,677,484
1,818,935
141,451
Miscellaneous
16,654
7,200
15,000
7,800
Depreciation
283,618
272,500
281,200
8,700
Operating Expenses Total
$
2,424,612
$
2,551,566
$
2,740,009
$
188,443
Operating Income
$
39,368
$
(109,566)
$
(135,009)
$
(25,443)
NONOPERATING REVENUES:
Interest Income
$
54,309
$
39,000
$
51,000
$
12,000
Miscellaneous
51,900
87,000
84,000
(3,000)
Nonoperating Revenues Total
$
106,209
$
126,000
$
135,000
$
9,000
Net Income (Loss)
$
145,577
$
16,434
$
(9)
$
(16,443)
OTHERINCREASES
Capital Contributions
$
317,078
$
-
$
-
$
-
Transfer Out
(265,000)
(140,000)
(135,000)
5,000
Other Increases Total
$
52,078
$
(140,000)
$
(135,000)
$
5,000
Net increase (decrease) in net assets
$
197,655
$
(123,566)
$
(135,009)
$
(11,443)
Net Assets - Jan 1
9,329,660
9,527,315
9,403,749
(123,566)
Net Assets - Dec 31
$
9,527,315
$
9,403,749
$
9,268,740
$
(135,009)
105
CITY OF STILLWATER. MINNESOTA
SANITARY SEWER
Fund Type: Enterprise Fund
Fund Number: 700
�Ea .
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: $3.40 per 1,000 gallons (Rate established by Resolution No. 2005 -166, 07/19/2005)
zuuo oiarnng Level:
Full Time 3.95 FTE (Full Time Equivalents)
Part Time I 2.0 Number of Positions
2006 Budget Impacts:
- Personnel costs include 3.0% COLA on wages, a 8.0% increase in health insurance rates,
and a 0% increase on dental insurance rates.
- Personnel costs include a State mandated contribution rate increase to PERA . Beginning
January 1, 2006, the employers contribution to the plan increased from 5.53% to 6.00% for the
Coordinated plan.
- Service Charges includes an estimated increase of $138,000 from a rate increase of $.50 in the overage
charge starting with the fourth quarter billing of 2005.
Notes:
- The new overage charge rate that was adopted on July 19, 2005 and went into effect on the 4th quarter
utility billing. The new rate was based on the results of the 2004 audited financial statements.
- An annual review of the rates will be done to assure the financial integrity of this fund.
106
� I
107
CITY OF STILLWATER, MINNESOTA
SANITARY SEWER
Fund Type: Enterprise Fund
Fund Number: 700
2005
2006
2004
AMENDED
ADOPTED
$ Increase
ACTUAL
BUDGET
BUDGET
(Decrease)
OPERATING REVENUES:
Charges for Services
$
1,655,482
$ 1,642,000
$ 1,793,000
$ 151,000
OPERATING EXPENSES:
Personnel Services:
Salaries - Full Time
$
214,485
$ 209,472
$ 216,640
$ 7,168
Salaries - Part Time
11,231
13,800
13,800
-
Benefits
55,785
64,727
71,601
6,874
Personnel Services Total
$
281,501
$ 287,999
$ 302,041
$ 14,042
Supplies:
$
16,820
$ 19,100
$ 22,700
$ 3,600
Service and Charges:
Consulting Engineer
$
-
$ 25,000
$ 20,000
$ (5,000)
Lift Station Repairs
42,642
50,000
50,000
-
Sewer Line Repairs
648
35,000
40,000
5,000
Metropolitan Council
1,044,289
1,105,050
1,176,000
70,950
Other
154,344
147,431
151,400
3,969
Services and Charges Total
$
1,241,923
$ 1,362,481
$ 1,437,400
$ 74,919
Miscellaneous:
$
1,525
$ 1,000
$ 1,500
$ 500
Depreciation:
$
251,530
$ 240,000
$ 250,000
$ 10,000
Operating Expenses Total
$
1,793,299
$ 1,910,580
$ 2,013,641
$ 103,061
Operating Loss
$
(137,817)
$ (268,580)
$ (220,641)
$ 47,939
NONOPERATING REVENUES:
Interest Income
$
37,657
$ 30,000
$ 35,000
$ 5,000
Penalty
33,410
30,000
32,000
2,000
Other
18,490
57,000
52,000
(5,000)
Nonoperating Revenues Total
$
89,557
$ 117,000
$ 119,000
$ 2,000
Net Income (Loss)
$
(48,260)
$ (151,580)
$ (101,641)
$ 49,939
OTHER INCREASES:
Capital Contributions
$
317,078
$ -
$ -
$ -
Transfer (Out)
-
(40,000)
-
40,000
Other Increases Total
$
317,078
$ (40,000)
$ -
$ 40,000
Net increase (decrease) in net assets
$
268,818
$ (191,580)
$ (101,641)
$ 89,939
Net Assets - Jan 1
8,088,501
8,357,319
8,165,739
(191,580)
Net Assets - Dec 31
$
8,357,319
$ 8,165,739
$ 8,064,098
$ (101,641)
107
CITY OF STILLWATER, MINNESOTA
STORM SEWER
Fund Type: Enterprise Fund
Fund Number: 705
riL BEAUl
1
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
Central Business District: $72.00 per acre
2006 Staffing Level:
Full Time I 1.15 FTE (Full Time Equivalents)
2006 Budget Impacts:
- Personnel costs include 3.0% COLA on wages, a 8.0% increase in health insurance rates,
and a 0% increase on dental insurance rates.
- Personnel costs include a State mandated contribution rate increase to PERA . Beginning
January 1, 2006, the employers contribution to the plan increased from 5.53% to 6.00% for the
Coordinated plan.
- Consulting Engineer costs include services for the City's Storm Water Management Plan (analyzes
the City's needs for storm water management) and the setup of the City's Municipal Separated Storm
Sewer Service (MS4) permit.
- Transfer Out includes$ 100,000 for the Storm Sewer Fund's share of the current years street
project (see CIP) and $35,000 for the parking lot overlay and storm sewer project at the St Croix
Valley Recreation Center.
Notes:
- An annual review of the rates will be done to assure the financial integrity of this fund.
1:
1
II
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
CITY OF STILLWATER, MINNESOTA
STORM SEWER
Fund Type: Enterprise Fund
Fund Number: 705
2005 2006
2004 AMENDED ADOPTED $ Increase
ACTUAL BUDGET BUDGET (Decrease)
$ 206,805 $ 205,000 $ 210,000 $ 5,000
$
79,877
$
68,786
$
70,853
$
2,067
15,235
15,694
16,671
977
$
95,112
$
84,480
$
87,524
$
3,044
$
-
$
25,000
$
76,000
$
51,000
21,248
20,000
10,000
(10,000)
141
8,000
10,000
2,000
15,804
17,792
21,090
3,298
$
37,193
$
70,792
$
117,090
$
46,298
$
11,665
$
-
$
12,000
$
12,000
$
1,293
$
-
$
500
$
500
$
1,756
$
1,500
$
-
$
(1,500)
$
156,772
$
217,114
$
60,342
$
147,019
$
59,786
$
48,228
$
(7,114)
$
(55,342)
$
10,112
$
6,500
$
10,000
$
3,500
$ - $ (100,000) $ (135,000) $ (35,000)
$ 69,898 $ (45,272) $ (132,114) $ (86,842)
548,473 618,371 573,099 (45,272)
$ 618,371 $ 573,099 $ 440,985 $ (132,114)
109
CITY OF STILLWATER, MINNESOTA
SIGNS & LIGHTING
Fund Type: Enterprise Fund
Fund Number: 710 ID
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
2006 Staffing Level:
Full Time 1.25 FTE (Full Time Equivalents)
2006 Budget Impacts:
- Personnel costs include 3.0% COLA on wages, a 8.0% increase in health insurance rates,
and a 0% increase on dental insurance rates.
- Personnel costs include a State mandated contribution rate increase to PERA . Beginning
January 1, 2006, the employers contribution to the plan increased from 5.53% to 6.00% for the
Coordinated plan.
Notes:
- An annual review of the rates will be done to assure the financial integrity of this fund.
110
CITY OF STILLWATER, MINNESOTA
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
Depreciation;
Miscellaneous:
Operating Expenses Total
Other Decreases:
Transfer Out - Perm Improv
Operating Income
Net Assets - Jan 1
Net Assets - Dec 31
SIGNS & LIGHTING
Fund Type: Enterprise Fund
Fund Number: 710
2005
2006
2004 AMENDED
ADOPTED $ Increase
ACTUAL BUDGET
BUDGET (Decrease)
$ 349,980 $ 350,000
$ 350,000 $ -
$ 67,128 $
15,961
$ 83,089 $
$ 10,142 $
60,544 $
18,190 _
78,734 $
18,700 $
62,452 $
19,758
1,908
1,568
82,210 $
3,476
17,200 $ (1,500)
$
14,244
$
5,000
$
3,000
$
(2,000)
188,362
186,000
188,000
2,000
14,967
20,633
22,708
2,075
$
217,573
$
211,633
$
213,708
$
2,075
$
187
$
-
$
200
$
200
$
481
$
2,000
$
500
$
(1,500)
$ 311,472 $ 311,067 $ 313,818 $ 2,751
$ (265,000) $ - $ - $
$ (226,492) $ 38,933 $ 36,182 $ (2,751)
69,994 (156,498) (117,565) 38,933
$ (156,498) $ (117,565) $ (81,383) $ 36,182
111
CITY OF STILLWATER, MINNESOTA
PARKING
Fund Type: Enterprise Fund
Fund Number: 720 ID
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.
2006 Staffing Level:
Full Time 1.10 FTE (Full Time Equivalents)
Part Time 6.01 Number of Positions
2006 Budget Impacts:
- Personnel costs include 3.0% COLA on wages, a 8.0% increase in health insurance rates,
and a 0% increase on dental insurance rates.
- Personnel costs include a State mandated contribution rate increase to PERA . Beginning
January 1, 2006, the employers contribution to the plan increased from 5.53% to 6.00% for the
Coordinated plan.
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.
112
CITY OF STILLWATER, MINNESOTA
PARKING
C) Fund Type: Enterprise Fund
Fund Number: 720
OPERATING REVENUES:
Parking Permits
Parking Meters
Parking Fines/Tickets
Operating Revenues Total
OPERATING EXPENSES:
Personnel Services:
Salaries - Full Time
Salaries - Part Time
Benefits
Personnel Services Total
Supplies:
Service and Charges:
Miscellaneous:
Depreciation:
Operating Expenses Total $
$ 251,713 $ 245,000 $ 252,000 $ 7,000
$ 43,634
2005
2006
$
2004
AMENDED
ADOPTED
$ Increase
ACTUAL
BUDGET
BUDGET
(Decrease)
$ 38,190
$ 35,000
$ 35,000
$ -
142,612
140,000
146,000
6,000
70,911
70,000
71,000
1,000
Depreciation:
Operating Expenses Total $
$ 251,713 $ 245,000 $ 252,000 $ 7,000
$ 43,634
$
45,678
$
47,342
$
1,664
27,625
31,000
$
35,000
$
4,000
13,371
56,564
14,691
(15,289)
16,657
1,966
$ 84,630
$
91,369
$
98,999
$
7,630
$ 5,664
$
14,000
$
13,700
$
(300)
$ 49,400
$
32,578
$
50,737
$
18,159
$ 2,983
$
4,200
$
1,000
$
(3,200)
$ 30,145
$
31,000
$
31,000
$
-
113
Operating Income
$
78,891
$
71,853
$
56,564
$
(15,289)
NONOPERATING REVENUES (EXPENSES):
Interest Income (Expense)
$
6,540
$
2,500
$
6,000
$
3,500
Nonoperating Revenues Total
$
6,540
$
2,500
$
6,000
$
3,500
Net Income
$
85,431
$
74,353
$
62,564
$
(11,789)
Net increase in net assets
$
85,431
$
74,353
$
62,564
$
(11,789)
Net Assets - Jan 1
622,692
708,123
782,476
74,353
Net Assets - Dec 31
$
708,123
$
782,476
$
845,040
$
62,564
113
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OTHER
SCHEDULES
THIS PAGE INTENTIALLY LEFT BLANK
CITY OF STILLWATER. MINNESOTA
eEa�ir�� Fa itF
2006 CAPITAL OUTLAY
'
DEPARTMENT
2006 APPROVED ACCOUNT NAME FUNDING SOURCE
GENERALFUND
Website Upgrades
$
Elections
Computer Equipment
'
Voting Booths (20) (2005 unspent)
$ 3,000 Machinery & Equipment 2005 CO Bonds
20,000
Voting Booths (20)
3,000 Machinery & Equipment 2006 CO Bonds
Computer Replacement
Total Elections
$ 6,000
MIS
Website Upgrades
$
3,500
Computer Equipment
2005 CO Bonds
Secure Wireless Network
20,000
Computer Equipment
2005 CO Bonds
Computer Replacement
1,800
Computer Equipment
2006 CO Bonds
Servers
16,000
Computer Equipment
2006 CO Bonds
Gigabit Uplinks for hubs
1,600
Computer Equipment
2006 CO Bonds
Anti -Virus Software
2,700
Computer Equipment
2006 CO Bonds
Microsoft Licensing
12,200
Computer Equipment
2006 CO Bonds
Surf Control Licensing
1,500
Computer Equipment
2006 CO Bonds
Total MIS
$
59,300
Finance
Springbrook Software Upgrades (V6.02 to V6.04)
$
10,000
Computer Equipment
2006 CO Bonds
Project Management
10,000
Computer Equipment
2006 CO Bonds
Total Finance
$
20,000
Administration
Web link for Laser Fiche
$
9,600
Computer Equipment
2006 CO Bonds
Computer Replacement
1,800
Computer Equipment
2006 CO Bonds
Total Administration
$
11,400
Plant/City Hall
Upgrade 2nd floor back door
$
5,000
Machinery & Equipment
2006 CO Bonds
Upgrade 3rd Floor carpeting
17,000
Machinery & Equipment
2006 CO Bonds
Boiler
40,000
Machinery & Equipment
2006 CO Bonds
Replace ballasts in front of City Hall (6)
5,000
Machinery & Equipment
2006 CO Bonds
Total Plant/City Hall
$
67,000
Community Development
Computer Replacement
$
1,800
Computer Equipment
2006 CO Bonds
Total Community Development
$
1,800
Police
Ruggedized Laptops (2005 Unspent)
$
20,000
Computer Equipment
2005 CO Bonds
Ruggedized Laptops for two additional squad cars
w /printers, software and installation
20,000
Computer Equipment
2006 CO Bonds
Computer Replacement
9,000
Computer Equipment
2006 CO Bonds
Fleet Management Software
2,000
Computer Equipment
2006 CO Bonds
Police Cars - Marked (3)
96,000
Automotive Equipment
2006 CO Bonds
Police Car (Captain)
25,000
Automotive Equipment
2006 CO Bonds
Radar Units - one video cameral cage light bar
12,000
Automotive Equipment
2006 CO Bonds
Total Police
$
184,000
Fire
Ruggedized Laptops (2005 unspent)
$
5,500
Computer Equipment
2005 CO Bonds
Turn Out Gear
3,000
Machinery & Equipment
2005 CO Bonds
Furniture
3,250
Machinery & Equipment
2005 CO Bonds
Computer Replacement
1,800
Computer Equipment
2006 CO Bonds
Printer
1,200
Computer Equipment
2006 CO Bonds
Digital Video Camera
1,000
Machinery & Equipment
2006 CO Bonds
Grass/Wild Land fire fighting vehicle
80,000
Automotive Equipment
2006 CO Bonds
Turnout gear (5)
7,000
Machinery & Equipment
2006 CO Bonds
117
• bTILL111ATER-,-fTW1AESOTA
-A BEAUTj- E BEAUT
2006CAPITAL OUTLAY
DEPARTMENT
Fire Cony
Monitor V Radio Pagers
SCBA/Scuba Fill Station
Total Fire
Building Inspections
Ruggedized Laptop (2005 unspent)
Computer
Building Permit Software
Ruggedized Laptop
Total Building Inspections
Civil Defense
Emergency Op Center Equipment
Total Civil Defense
Engineering
Computer Replacement
Total Public Works /Engineering
Streets
Shop Imp -Tire Equip, Benches & Racks
Sign Truck
Laptop
Fleet Management Software
Dump Truck
3/4 Ton Truck - Dust Control & Watering
Total Street
TOTAL GENERAL FUND
2006 APPROVED
ACCOUNT NAME
FUNDING SOURCE
Rec Center Ice Arena
3,700
Machinery & Equipment
2006 CO Bonds
6,500
Machinery & Equipment
2006 CO Bonds
$
112,950
POS Terminal
$
5,000
Computer Equipment
2005 CO Bonds
1,800
Computer Equipment
2005 CO Bonds
Server
13,500
Computer Equipment
2005 CO Bonds
2006 CO Bonds
1,000
Computer Equipment
2006 CO Bonds
$
21,300
Total Ice Arena
$
$
10,000
Machinery & Equipment
2005 CO Bonds
$
10,000
$
1,800
Computer Equipment
2006 CO Bonds
$
1,800
$
60,000
$
10,000
Machinery & Equipment
2005 CO Bonds
47,000
Automotive Equipment
2005 CO Bonds
$
2,000
Computer Equipment
2006 CO Bonds
Total Lily Lake
2,500
Computer Equipment
2006 CO Bonds
140,000
Automotive Equipment
2006 CO Bonds
30,000
Automotive Equipment
2006 CO Bonds
$
231,500
Operations
$ 727,050
ST CROIX VALLEY RECREATION CENTER FUND
Rec Center Ice Arena
Computer
$
1,800
Computer Equipment
2005 CO Bonds
POS Terminal
2,500
Computer Equipment
2006 CO Bonds
Upgrade to POS System
3,000
Computer Equipment
2006 CO Bonds
Server
5,000
Computer Equipment
2006 CO Bonds
Storage cabinets for Zambonie room
2,500
Machinery & Equipment
2006 CO Bonds
Total Ice Arena
$
14,800
Rec Center Fieldhouse
New Turf for Field House in 2010
$
60,000
Machinery & Equipment
2006 CO Bonds
Total Fieldhouse
$
60,000
Lily Lake Ice Arena
Parking lot overlay & storm sewer
$
140,000
Machinery & Equipment
2006 CO Bonds /Storm Sewer Fund
Total Lily Lake
$
140,000
TOTAL ST CROIX VALLEY RECREATION CENTER
$
214,800
LIBRARY FUND
Operations
Digital ID Equipment (2005 unspent)
$
30,000
Machinery & Equipment
2005 CO Bonds
Smart Check Equipment
230,000
Machinery & Equipment
2005 CO Bonds /Donations
Public Computers
5,000
Computer Equipment
2006 CO Bonds
Computer Replacement program
11,000
Computer Equipment
2006 CO Bonds
Printers
3,000
Computer Equipment
2006 CO Bonds
Computer cabling
10,000
Computer Equipment
2006 CO Bonds
W-1
� I
I I
u
CITY OF STILLWATER, MINNESOTA
�E BEAU,/ BEAUT�FG
G
w o a
��Nis a3n Y Nis a3n
DEPARTMENT
Library Continued
Operations Co 't
""Digital Ids
Self Check Stations
Copier
Total Library Operations
2006 APPROVED ACCOUNT NAME
20,000 Computer Equipment
8,600 Computer Equipment
4,200 Machinery & Equipment
$ 321,800
FUNDING SOURCE
2006 CO Bonds
2006 CO Bonds
2006 CO Bonds
119
Plant
'
Telephone System
$
22,250
Machinery & Equipment
2006 CO Bonds
AV Equipment
1,000
Machinery & Equipment
2006 CO Bonds
Kitchen Equipment
6,000
Machinery & Equipment
2006 CO Bonds
Total Library Plant
$
29,250
'
TOTAL LIBRARY FUND
$
351,050
'
PARKSFUND
Nature Preserve Trail System (2000 Unspent)
$
22,670
Improvements
2000 CO Bonds
Nature Preserve Trail System (Land Sale)
82,404
Improvements
Fund Balance
Lowell Park (2001 Unspent)
180,000
Improvements
2001 CO Bonds
Lowell Park (2002 Unspent)
175,000
Improvements
2002 CO Bonds
'
Lowell Park (2003 Unspent)
165,000
Improvements
2003 CO Bonds
Equipment (2004 Unspent)
25,000
Machinery & Equipment
2004 CO Bonds
Computer Replacement
1,800
Computer Equipment
2006 CO Bonds
Munkelwitz Park Improvements - Grading /seeding/
'
landscaping, installation of parking lot, trails,
gazebo, fencing, monument
200,000
Improvements
2006 CO Bonds
Hard court rehabilitation
36,000
Improvements
2006 CO Bonds
Lowell Park Bathrooms - improve ventilation
20,000
Improvements
2006 CO Bonds
'
Trail maintenance - improve trail systems
50,000
Improvements
2006 CO Bonds
Schulenberg Park - equipment/landscaping /seeding
30,000
Improvements
2006 CO Bonds
One ton truck with plow & sander
50,000
Automotive Equipment
2006 CO Bonds
'
TOTAL PARKS FUND
$
1,037,874
SEWERFUND
Lift Station Improvements (2003 Unspent)
$
56,000
Improvements
Sewer Fund
'
Lift Station Improvements (2004 Unspent)
160,000
Improvements
Sewer Fund
Lift Station Improvements (2005 Unspent)
18,000
Improvements
Sewer Fund
Upgrades to Telemetry Workstation
6,000
Computer Equipment
Sewer Fund
Maintenance software /equipment for Lift Stations
11,000
Computer Equipment
Sewer Fund
'
Camera Track Transporter
13,500
Machinery & Equipment
Sewer Fund
TOTAL SEWER FUND (UNBONDED)
$
264,500
'
PARKING FUND
Computer (2002 Unspent)
$
3,500
Computer Equipment
Parking Fund
'
TOTAL PARKING FUND (UNBONDED)
$
3,500
TOTAL 2006 CAPITAL OUTLAY
$
2,598,774
1
119
CITY OF STILLWATER. MINNESOTA
�E BE4UTj�,
°
I I I P • OUTLAY
FINANCING:
Bonded GO Capital Outlay (2006 Bond Issue):
General Fund
St Croix Valley Rec Center
Library Fund
Parks Fund
Total GO Capital Outlay 2006 Bonds
Bonded GO Capital Outlay (2005 Bond Issue):
General Fund
St. Croix Rec Center
Library Fund
Total GO Capital Outlay 2005 Bonds
Bonded GO Capital Outlay (2004 Bond Issue):
Parks Fund
Bonded GO Capital Outlay (2003 Bond Issue):
Parks Fund
Bonded GO Capital Outlay (2002 Bonded Issue):
Parks Fund
Bonded GO Capital Outlay (2001 Bonded Issue):
Parks Fund
Bonded GO Capital Outlay (2000 Bonded Issue):
Parks Fund
Total Bonded Capital Outlay:
Non - Bonded Funding Sources for Capital Outlay:
Library Fund (Donations)
Parks Fund (Land Sale)
Sewer Fund
Storm Sewer Fund
Parking Fund
Total Non - Bonded Capital Outlay
TOTAL BONDED & NON - BONDED CAPITAL OUTLAY:
`Requested early release of funds
120
$ 581,500
178,000
91,050
387,800
$ 1,238,350
$ 145,550
1,800
60,000
$ 207,350
$ 25,000
$ 165,000
$ 175,000
S 180,000
$ 22
$ 2,013,370
$ 200,000
82,404
264,500
35,000
3,500
$ 585,404
$ 2,598,774
CITY OF STILLWATER, MINNESOTA
a "t BEAUlJ�, -.. oi4Ul
�.y G JAL
y
2006 • '
OPERATING TRANSFERS
General Operating Transfers
General Fund
Special Events Fund
Library Fund
Park Fund
DARE Fund
Capital Project funds
Debt Service Transfers
St Croix Valley Rec Center
$2,135,000 2000D GO Bonds
$4.610,000 Sports Arena Bonds
Program Loans
Permanent Improvement Fund
Capital Projects Fund
$85,000,000 2004P Bonds
2005MZ Bonds
TIF District #1
$2,265,000 2000F TIF Bonds
TIF District #4
$3435 Tax Increment 2003B
$4,610,000 1998A Sports Arena Bonds
TIF District #6
$1,000,000 1993A TIF Bonds
CAPITAL OUTLAY TRANSFERS
2000 Capital Outlay
2001 Capital Outlay
2002 Capital Outlay
2003 Capital Outlay
2004 Capital Outlay
2005 Capital Outlay
2006 Capital Outlay
Storm Sewer Fund
General Fund
St Croix Valley Recreation Center Fund
Library Fund
Park Fund
Permanent Improvement Fund
121
TRANSFERS TRANSFERS
IN OUT
$ 1,622,449
$ 17,500
947,447
654,002
3,500
$
282,815
$ 192,053
90,762
$ 195,000
$
195,000
$
131,600
$ 36,050
95,550
$
434,428
$ 434,428
$
465,696
$ 390,696
75,000
$
108,206
$ 108,206
$
22,670
180,000
175,000
165,000
25,000
207,350
1,238,350
135,000
$ 727,050
214,800
151,050
955,470
100,000