Loading...
HomeMy WebLinkAbout06.03.13 Work Session Packet City of Farmington Mission Statement 430 Third Street Through teamwork and cooperation, Farmington,MN 55024 the City of Farmington provides quality services that preserve our proud past and foster a promising future. AGENDA CITY COUNCIL WORKSHOP June 3, 2013 5:00 p.m. Conference Room 170 1. CALL TO ORDER 2. APPROVE AGENDA 3. 2014 -2015 BUDGET DISCUSSION 4. CITY ADMINISTRATOR UPDATE 5. ADJOURN PUBLIC INFORMATION STATEMENT Council workshops are conducted as an informal work session.All discussions shall be considered fact-finding,hypothetical and unofficial critical thinking exercises,which do not reflect an official public position. Council work session outcomes should not be construed by the attending public and/or reporting media as the articulation of a formal City policy position. Only official Council action normally taken at a regularly scheduled Council meeting should be considered as a formal expression of the City's position on any given matter. City of Farmington 430 Third Street Farmington,Minnesota 651.280.6800•Fax 651.280.6899 oA 'A pR0°1�a� www ci.farmington.mn.us TO: Mayor and City Council FROM: David J. McKnight, City Administrator SUBJECT: Draft 2014/2015 Budget DATE: June 3, 2013 INTRODUCTION Attached for your review are the summary pages for the 2014-2015 city budget and tax levy. The documents included are the seven summary pages for the General Fund budget that you indicated you would work from for the 2014-2015 budget. In past years you have received copies of all of the individual departmental budgets. With your desire to take a more global view of the budget/tax levy and your wish to complete most of the budget in a 90-day window, I believe reviewing the budget/tax levy in this format is a wise choice that will help you achieve your goal. The budget was developed with the intent of continuing to provide the core services of Farmington government and to meet the goals you established as a City Council earlier this year. DISCUSSION The current version of the 2014-2015 budget and tax levy is attached for your review. The 2014 draft budget totals $11,116,964 which represents a$548,311 or 5.19%increase over 2013. The 2014 draft tax levy currently stands at$9,069,023 which represents a$503,041or 5.87%increase over 2013. There are a number of reasons for the increased budget and tax levy which are detailed below. Expenditures All of the budgets include anticipated human resources costs. As you know, all four union contracts expire at the end of 2013. This is in addition to the non-union group which is reviewed on an annual basis. These contracts, along with the on-going wage study,have required some assumptions be made for wages and benefits in 2014. We will discuss these issues in more detail soon, in a closed session, as we get into the contract negotiation portion of the year. Administration-This budget is down significantly because we moved one employee from the Administration budget to the Human Resources/IT budget. Other areas of the budget remain stable. HR/IT-This budget is up substantially because we moved one employee from the Administration budget to the Human Resources/IT budget. Other areas of the budget remain stable. Finance-This budget is up almost $60,000 or 11.64%over 2013 for three primary reasons. Personnel costs are up approximately$20,000 due to one position reclassification in 2013 and movement through the step system by one employee in the department. In addition, costs associated with our annual audit($5,000), financial advisors ($3,000) and LOGIS ($4,000) are increasing due to negotiated contract costs or increasing the budget to match actual expenses from previous years. Finally,the Risk Management budget falls under Finance. Premiums for property/casualty insurance increased in 2013 and are projected to increase in 2014. For this reason this portion of the budget has been increased by$24,000 for 2014. Police-This budget is up almost$187,000 or 4.64% over 2013. There are a number of reasons for this increase. In the Police Patrol budget the cost of vehicle supplies/parts has increased $11,000 due primarily to the fact that with the design of the new squad cars, equipment is not able to be transferred from the old squad to the new squad. Workers compensation costs and holiday OT worked compensation costs have finally been included in full in this budget ($53,000). The Investigations budget includes an increase in equipment supplies of$15,000 for equipment purchases that have been delayed for a number of years. Fire-This budget is up $311,000 or 38.71%. There are a variety of reasons for the increase in this budget. Workers compensation costs for volunteer fire departments have been charged to the city for years but not assigned to the fire department budget. It had been spread out in other budgets. This was done for 2014 at a cost of$24,000. The cost of uniforms has increased by $8,000. The training line item has increased by$23,000 due both to increased training and a loss of state reimbursements for some of our annual training. In addition,the building repair budget has increased by$61,000,vehicles by$125,000 and machinery equipment by$45,000. The Fire Department will be having a work session with you in July to discuss requests for a uniform allowance, long term planning for retirement contributions and equipment funding. Engineering,Municipal Services and Parks/Recreation-All of these budgets are stable from their 2013 amounts. Transfers-This budget increased$30,000 or 6.90% from 2013 because we moved the cost of trail maintenance from the Parks/Recreation budget to transfers. As a refresher,the transfers budget includes the annual costs of seal coating,trail maintenance, EDA operations, and building maintenance fund. Debt-The amount of the debt levy has been increased by almost$80,000. This increase is to address the issue of adequately funding our debt costs and the issue of timing when it comes to collecting taxes and paying our annual principal and interest payments. This issue is still being studied by the Finance Department,but I wanted to keep some dollars in the budget to address this issue. Capital Improvement Plan-The first year funding of the CIP is included in this budget at a cost of$125,000. This is the first year of seven years where the levy will be increased approximately $125,000 per year to help fund the City's street and equipment CIP. Ice Arena Levy-$20,000 has been included in the 2014 budget to cover any potential loses at the ice arena. As you are aware, you took action to eliminate the losses from the past 30 years at the arena at the end of 2012. We still need to increase the cash position in the arena to eventually eliminate interfund borrowing for operations during the first few months of the year. We will review the status of the ice arena fund at the end of each year and use some or all of these additional levy dollars, as needed,to get the ice arena fund balance to $0. Revenues Revenues, in general,have been very consistent with one major exception, Local Government Aid(LGA). Licenses/Permits-Building permits are up slightly based on activity the past two years. We are still using a very conservative approach in this area. Fines/Forfeitures-Revenues are consistent with 2013 levels. Intergovernmental-These revenues are relatively consistent with 2013 levels. The one major change to our revenues and our 2014 budget process is the reintroduction of Local Government Aid(LGA) for 2014. The City is scheduled to receive $245,592 in LGA for 2014. I have included the revenue in this line item. I have also assigned specific expenditures in a number of budgets to this revenue. I am proposing to use these dollars for one-time (or similar)type purchases that are also non-operational. I am taking this approach so we avoid depending on these dollars in the future for operational issues with the potential for this funding to go away similar to the way it did in 2004. I have assigned the following expenditures to the LGA dollars at this point: Police Department $10,000-Exercise room equipment $750-Sandbags Building Maintenance Fund $20,000-Building maintenance projects Streets $2,500-Street signs Fire Departments $45,000-Chiefs vehicle $60,000-Brush truck and skid unit $25,000-Blast recoat floor at Station One • $21,000-Concrete apron at Station One $16,500-Fire bay painting at Station One If this approach does not meet with your approval,please let me know. Charges for Services-This area is up slightly for 2014. We have increased the expected revenue from the townships for fire services based upon contract revenue increases and actual fees received in the past few years. In addition, I have increased the revenue from ISD 192 to cover half of the cost of the second SRO in the schools. This proposed increase in revenue will be presented to the School Board for their consideration as a part of their budget process which is currently underway. We will await their decision and see if we need to make any modifications to our budget in this area. Miscellaneous-This area is stable compared to 2013. We continue to wean ourselves from interest income in the General Fund. Since this fund is in a negative status for multiple months per year it really should not be receiving any interest income. Fiscal Disparities-Since we have not received our official notification for 2014 this number is left at the 2013 level. In 2013 our official notification letter was not received until late summer. I will not change this number until I receive official notification. Next Step At this point we are waiting for important information on the details and specifics of the City's levy limit and the actual number for fiscal disparities. While minor work can occur on the General Fund budget at a staff level, I believe we need these two pieces of information before we proceed much further. It is obvious that we are not done working on the budget and tax levy at this point. We will continue to review all of the information as it comes in and work to achieve the goals that you have or will set for us. Any reporting of the budget or tax levy at this time is premature since this is a work in progress. BUDGET IMPACT All information is related to the development of the 2014 city budget and tax levy. The 2015 projected budget numbers are not yet complete but will be included on the next version of the General Fund budget that you review. ACTION REQUESTED At this point I am looking for specific direction on whether I am headed in the right direction with the budget approach and the amount, if any, of levy increase you would be willing to support to assist in achieving your goals and continuing to provide core services to our residents and businesses. All of the department heads will be in attendance at the work session to answer any questions you may have or provide additional insight into their proposed budgets. Respectfully submitted, David J. McKnight City Administrator CITY OF FARMINGTON 2014 BUDGET BREAKDOWN BUDGET AND TAX LEVY SUMMARY EXPENDITURES 2013 2014 %CHANGE ADMINISTRATION $921,778 $872,714 -5.32% HR/IT $188,166 $252,607 34.25% FINANCE $509,597 $568,923 11.64% POLICE $4,010,417 $4,196,594 4.64% FIRE $805,504 $1,117,335 38.71% ENGINEERING $1,155,832 $1,165,267 0.82% MUNICIPAL SERVICES $1,262,851 $1,242,830 -1.59% PARKS/RECREATION $1,279,508 $1,235,694 -3.42% TRANSFERS $435,000 $465,000 6.90% TOTAL EXPENDITURES $10,568,653 $11,116,964 5.19% REVENUES 2013 2014 %CHANGE LICENSES/PERMITS $381,550 $408,105 6.96% FINES/FORFEITURES $62,800 $64,800 3.18% INTEREST $60,000 $50,000 -16.67% INTERGOVERNMENTAL $407,600 $613,950 50.63% CHARGES FOR SERVICES $521,650 $541,100 3.73% MISCELLANEOUS $32,500 $35,500 9.23% TOTAL REVENUES $1,466,100 $1,713,455 16.87% TRANSFER REVENUES FUND REVENUES $1,064,498 $1,086,612 2.08% GENERAL FUND BUDGET $10,568,653 $11,116,964 5.19% GENERAL FUND REVENUES - $1,466,100 - $1,713,455 16.87% TRANSFERS OUT - $1,064,498 - $1,086,612 2.08% FISCAL DISPARITIES - $2,195,874 - $2,195,874 0.00% SUB TOTAL $5,842,181 $6,121,023 4.77% DEBT + $2,720,801 + $2,800,000 2.91% + AG CREDIT + $3,000 + $3,000 0.00% + CIP LEVY + $0 + $125,000 #DIV/O! + ICE ARENA LEVY + $0 + $20,000 #DIV/0! + NET TAX LEVY $8,565,982 $9,069,023 5.87% $503,041 5/30/2013 w CO 4.. U o J L u-' O M ^� U d Z_ i CU i iL N }I � �"«,"; , f� fir.. 0 CD .� .4-' ' L _ ,—, f6 cu 1-1 fa Q X rl w CO w e-I n o V U- co0 LL cI ^' N W cc \ (n Q �--I V d N U V) z LL! cc U L,, w r, Z CC LL, J c•,..,;,. Z Q -i w a U_ z n 2 CITY OF FARMINGTON 2014 BUDGET BREAKDOWN EXPENDITURES SUMMARY ADMINISTRATION 2013 2014 LEGISLATIVE CONTROL $78,279 $77,774 -0.65% HISTORICAL PRESERVATION $7,500 $7,500 0.00% ADMINISTRATION $514,815 $469,203 -8.86% ELECTIONS $22,050 $23,837 8.10% COMMUNICATIONS $84,522 $85,918 1.65% CITY HALL $204,136 $208,482 2.13% COMMUNITY DEVELOPMENT $10,476 $0 -100.00% TOTAL ADMINISTRATION $921,778 $872,714 -5.32% HUMAN RESOURCES/IT 2013 2014 HUMAN RESOURCES $188,166 $252,607 34.25% TOTAL HR/IT $188,166 $252,607 34.25% FINANCE 2013 2014 ACCOUNTING $375,597 $410,923 9.41% RISK MANAGEMENT $134,000 $158,000 17.91% TOTAL FINANCE $509,597 $568,923 11.64% POLICE 2013 2014 ADMINISTRATION $790,695 $789,967 -0.09% PATROL $2,506,709 $2,629,381 4.89% INVESTIGATIONS $707,613 $770,596 8.90% EMERGENCY MANAGEMENT $5,400 $6,650 23.15% TOTAL POLICE $4,010,417 $4,196,594 4.64% FIRE 2013 2014 FIRE $756,303 $1,067,612 41.16% RESCUE $49,201 $49,723 1.06% TOTAL FIRE $805,504 $1,117,335 38.71% ENGINEERING 2013 2014 ENGINEERING $542,185 $542,137 -0.01% PLANNING $259,217 $253,742 -2.11% BUILDING INSPECTIONS $246,963 $262,677 6.36% NATURAL RESOURCES $107,467 $106,711 -0.70% TOTAL ENGINEERING $1,155,832 $1,165,267 0.82% MUNICIPAL SERVICES 2013 2014 STREETS $1,071,489 $1,048,179 -2.18% SNOW REMOVAL $191,362 $194,651 1.72% TOTAL MUNICIPAL SERVICES $1,262,851 $1,242,830 -1.59% PARKS AND RECREATION 2013 2014 PARK MAINTENANCE $611,650 $566,321 -7.41% RAMBLING RIVER CENTER $146,602 $153,732 4.86% ADMINISTRATION $261,637 $259,405 -0.85% RECREATION PROGRAMS $118,110 $113,851 -3.61% POOL $141,509 $142,385 0.62% TOTAL PARKS AND RECREATION $1,279,508 $1,235,694 -3.42% TOTAL EXEPENDITURES $10,133,653 $10,651,964 5.11% TRANSFERS 2013 2014 SEAL COATING $350,000 $350,000 0.00% TRAIL MAINTENANCE $0 $30,000 #DIV/0! EDA OPERATIONS $50,000 $50,000 0.00% BUILDING FUND $15,000 $15,000 0.00% BUILDING FUND LGA $0 $20,000 #DIV/0! RRC LOAN REPAYMENT $20,000 $0 -100.00% TOTAL TRANSFERS $435,000 $465,000 6.90% GRAND TOTAL EXPENDITURES $10,568,653 $11,116,964 5.19% ADMINISTRATION $872,714 7.85% HR/IT $252,607 2.27% FINANCE $568,923 5.12% POLICE $4,196,594 37.75% FIRE $1,117,335 10.05% ENGINEERING $1,165,267 10.48% MUNICIPAL SERVICES $1,242,830 11.18% PARKS $1,235,694 11.12% TRANSFERS $465,000 4.18% $11,116,964 CITY OF FARMINGTON 2014 BUDGET BREAKDOWN REVENUE SUMMARY REVENUES 2013 2014 LICENSES/PERMITS $381,550 $408,105 6.96% FINES/FORFEITURES $62,800 $64,800 3.18% INTEREST $60,000 $50,000 -16.67% INTERGOVERNMENTAL $407,600 $613,950 50.63% CHARGES FOR SERVICES $521,650 $541,100 3.73% MISCELLANEOUS $32,500 $35,500 9.23% TOTAL OPERATING REVENUE $1,466,100 $1,713,455 16.87% TRANSFERS 2013 2014 LIQOUR OPERATIONS $50,000 $50,016 100.03% SEWER $70,007 $70,020 100.02% STORM WATER $70,007 $70,020 100.02% REFUSE $70,007 $70,020 100.02% WATER $70,007 $70,020 100.02% TRANSFERS TWO $734,470 $756,516 103.00% TOTAL TRANSFERS IN $1,064,498 $1,086,612 2.08% TOTAL REVENUES $2,530,598 $2,800,067 10.65% CITY OF FARMINGTON 2014 BUDGET BREAKDOWN REVENUES SUMMARY APPROVED THROUGH APPROVED THROUGH REQUESTED LICENSES/PERMITS 2012 12/2012 2013 4/2013 2014 LIQUOR LICENSES $16,000 $27,317 170.73% $25,000 $16,250 $25,000 BEER LICENSES $2,000 $1,800 90.00% $3,000 $2,050 $2,800 CLUB LICENSES $900 $300 33.33% $300 $0 $300 ANIMAL LICENSES $9,755 $8,212 84.18% $1,400 $637 $8,500 ARCADE LICENSES $0 $760 #DIV/0! $600 $655 $655 MASSAGE LICENSES $1,000 $950 95.00% $750 $250 $850 GAMBLING LICENSES/PERMITS $1,000 $400 40.00% $300 $150 $300 OTHER LICENSES $1,500 $2,920 194.67% $3,000 $2,255 $2,500 TOTAL LICENSES/PERMITS $32,155 $42,659 132.67% $34,350 $22,247 $40,905 APPROVED THROUGH APPROVED THROUGH REQUESTED PERMITS 2012 12/2012 2013 4/2013 2014 BUILDING PERMITS $340,000 $313,494 92.20% $293,000 $118,905 $310,000 REINSPECTION FEES $300 $545 181.67% $300 $253 $400 PLUMBING/HEATING PERMITS $35,000 $28,215 80.61% $31,000 $10,616 $31,000 SEWER PERMITS $10,000 $5,250 52.50% $5,000 $2,400 $5,000 ELECTRIC PERMITS $0 $13,851 #DIV/0! $0 $3,489 $5,000 ISTS PERMIT • $0 $490 #DIV/0! $500 $250 $500 COUNTY SEPTIC FEE PERMIT $0 $0 #DIV/0! $0 -$40 $0 UTILITY PERMITS $3,000 $8,240 274.67% $5,500 $1,869 $5,500 STREET BREAKING PERMITS $0 $70 #DIV/0! $200 $0 $0 SIGN PERMITS $1,000 $680 68.00% $500 $120 $500 BURNING PERMITS $5,000 $4,590 91.80% $4,200 $870 $4,300 OTHER PERMITS $5,000 $5,067 101.34% $7,000 $1,207 $5,000 TOTAL PERMITS $399,300 $380,492 95.29% $347,200 $139,939 $367,200 APPROVED THROUGH APPROVED THROUGH REQUESTED FINES AND FORFEITURES 2012 12/2012 2013 4/2013 2014 FINES $70,000 $72,385 103.41% $62,000 $29,306 $64,000 CODE VIOLATIONS/FINE $0 $825 #DIV/0! $800 $0 $800 TOTAL FINES/FORFEITURES $70,000 I $73,210 104.59% $62,800 $29,306 $64,800 APPROVED THROUGH APPROVED THROUGH REQUESTED INTERGOVERNMENTAL 2012 12/2012 2013 4/2013 2014 STATE AID-MAINTENANCE $163,140 $193,007 118.31% $163,150 $98,529 $163,150 STATE AID-POLICE $154,000 $166,995 108.44% $155,000 $0 $155,000 STATE AID-POST TRAINING $9,000 $26,262 291.80% $10,000 $4,468 $14,000 STATE AID-FIRE $73,000 $89,419 122.49% $73,000 $0 $75,000 OTHER-STATE GRANT $0 $18,188 #DIV/0! $0 $5,766 $0 OTHER-DAKOTA COUNTY $5,250 $14,301 272.40% $5,250 $0 $5,250 OTHER $1,200 $850 70.83% $1,200 $160 $800 LOCAL GOVERNMENT AID(LGA) $0 $0 #DIV/0! $0 $0 $200,750 TOTAL INTERGOVERNMENTAL $405,590 $509,022 125.50% $407,600 $108,923 $613,950 APPROVED THROUGH APPROVED THROUGH REQUESTED CHARGES FOR SERVICES 2012 12/2012 2013 4/2013 2014 CUSTOMER SERVICE FEES $1,000 $435 43.50% $600 $429 $600 ZONING/SUBDIVISION FEES $3,000 $3,036 101.20% $3,500 $200 $3,000 PRE PLATADMIN FEES $5,000 $250 5.00% $1,000 $0 $500 FIRE TOWNSHIP FEES $145,000 $160,744 110.86% $130,000 $20,231 $147,000 ISD 192 SRO FEES $171,148 $188,802 110.32% $75,000 -$159 $112,500 EROSION/SEDIMENT CONTROL $12,000 $13,600 113.33% $10,500 $7,200 $10,500 GIS FEES $2,000 $0 0.00% $200 $0 $0 PUBLIC WORKS CHARGES $0 $391 #DIV/0! $3,000 $166 $200 RECREATION PROGRAM FEES $103,675 $99,275 95.76% $100,000 $33,615 $100,000 POOL ADMISSIONS $39,000 $40,373 103.52% $37,000 $0 $38,000 SWIM LESSON FEES $18,500 $17,449 94.32% $17,000 $1,776 $17,000 POOL CONCESSIONS $11,000 $10,229 92.99% $9,500 $0 $10,000 RRC PROGRAM FEES $19,000 $16,429 86.47% $10,500 $5,169 $11,000 RRC MEMBERSHIP FEES $8,500 $16,667 196.08% $13,850 $11,020 $14,000 CITY NEWS ADVERTISING $0 $400 #DIV/0! $0 $330 $0 RECREATION ADVERTISING $2,200 $1,800 81.82% $1,800 $2,240 $1,800 SALE OF ASSETTS $1,626 $95,612 5880.20% $33,200 $0 $0 FRANCHISE FEES $75,000 $75,000 100.00% $75,000 $0 $75,000 TOTAL CHARGES FOR SERVICE $617,649 $740,492 119.89% $521,650 $82,217 $541,100 APPROVED THROUGH APPROVED THROUGH REQUESTED MISCELLANEOUS 2012 12/2012 2013 4/2013 2014 INVESTMENT INCOME $80,000 $74,132 92.67% $60,000 $20,624 $50,000 DONATIONS $26,000 $3,252 12.51% $6,500 $0 $0 RENTALS $18,500 $34,735 187.76% $0 $0 $0 RRC RENTAL $0 $0 #DIV/0! $8,500 $4,674 $13,000 POOL RENTAL $0 $0 #DIV/0! $3,500 $0 $3,000 OTHER RENTAL $0 $0 #DIV/0! $7,000 $4,415 $14,000 MISCELLANEOUS $34,507 $6,608 19.15% $7,000 $14,363 $5,500 TOTAL MISCELLANEOUS $159,007 $118,727 74.67% $92,500 $44,076 $85,500 APPROVED THROUGH APPROVED THROUGH REQUESTED TRANSFERS 2012 12/2012 2013 4/2013 2014 LIQUOR OPERATIONS $70,007 $70,007 100.00% $50,000 $16,667 $50,016 SEWER $70,007 $70,007 100.00% $70,007 $23,335 $70,020 STORM WATER $70,007 $70,007 100.00% $70,007 $23,335 $70,020 REFUSE $70,007 $70,007 100.00% $70,007 $23,335 $70,020 WATER $70,007 $70,007 100.00% $70,007 $23,335 $70,020 TRANSFERS TWO SANITARY FUND $0 $0 #DIV/0! $192,439 $64,146 $198,216 STORM WATER FUND $0 $0 #DIV/0! $235,299 $78,433 $242,364 WATER FUND $0 $0 #DIV/0! $306,732 $102,244 $315,936 TOTAL TRANSFERS TWO $0 $0 #DIV/0! $734,470 $244,823 $756,516 TOTAL TRANSFERS $350,035 $350,035 100.00% $1,064,498 $354,830 $1,086,612 TOTAL REVENUES $2,033,736 $2,214,637 108.90% $2,530,598 $781,538 $2,800,067 RRC 2008-2012 Actual, 2013 Budget Object Account Cumulative 12 Cumulative 12 Cumulative 12 Cumulative 12 Cumulative 12 Cumulative 12 Account Description Actual Actual Actual Actual Actual Budget 2008 2009 2010 2011 2012 2013 4662 RECREATION FEES-GENERAL - - - 12,847 - - 4670 RECREATION FEES-SENIOR CTR 23,276 16,876 23,219 9,908 16,429 10,500 4671 MEMBERSHIP FEES-SENIOR CTR - - - - 16,666 13,850 4835 ADVERTISING 2,160 2,520 2,238 1,950 1,800 1,800 4972 RENTAL INCOME-RRC - - - - 13,538 8,500 4975 RENTAL INCOME 7,914 3,672 7,178 7,625 (250) - 5350 MISCELLANEOUS REVENUE (1) 24 18 25 - - 5355 DONATIONS - 205 - 44 - - 5370. CASH OVER&SHORT 4 (2) 0 36 - - Total Operating Revenues 33,353 23,296 32,653 32,435 48,184 34,650 6110 FULL TIME SALARIES 66,035 66,315 38,012 39,955 37,853 35,370 6112 FULL TIME OVERTIME 89 - - - - 6120 PART TIME SALARIES 17,549 19,897 18,682 19,377 19,196 18,522 6130 COMPENSATORY TIME PAY 1,554 1,178 1,543 3,131 - - 6152 FICA/MEDICARE 5,981 5,883 3,868 4,289 3,958 4,123 6154 PERA 5,533 5,895 4,080 4,529 4,136 3,907 6158 EMPLOYEE BENEFITS 11,652 11,397 11,653 12,995 13,348 10,900 6210 OFFICE SUPPLIES 241 14 112 566 73 850 6220 EQUIP SUPPLIES&PARTS 1,363 232 543 311 422 1,750 6230 VEHICLE SUPPLIES 800 6240 BUILDING SUPPLIES&PARTS 984 1,332 1,317 3,592 536 1,000 6242 CLEANING SUPPLIES 98 54 - - 41 200 6250 OTHER SUPPLIES&PARTS 111 839 1,147 154 708 - 6272 FUEL 355 589 931 1,284 1,000 6290 UNIFORMS&CLOTHING 27 - 6401 PROFESSIONAL SERVICES 13,679 15,540 23,125 18,818 20,264 18,970 6403 LEGAL 270 450 75 150 200 6404 IT SERVICES 5,200 5,076 5,076 5,174 6,525 7,460 6411 TELEPHONE 129 689 1,337 951 1,400 6412 CELLULAR PHONES 86 - - - - 250 6421 MUNICIPAL SERVICES 1,860 1,783 2,874 2,374 2,828 3,000 6422 ELECTRIC 5,853 9,804 7,064 8,133 8,729 7,300 6423 NATURAL GAS 2,605 5,989 9,063 8,079 5,859 11,000 6426 INSURANCE 3,000 3,012 3,012 3,010 3,020 - 6445 POSTAGE 1,072 1,014 1,000 - 18 700 6450 OUTSIDE PRINTING 50 231 143 43 - - 6455 LEGAL NOTICES PUBLICATIONS 22 - - - 92 - 6460 SUBSCRIPTIONS&DUES 852 982 1,133 967 1,201 1,100 6470 TRAINING&SUBSISTANCE 933 759 725 850 718 1,100 6485 MILEAGE REIMBURSEMENT 46 - - - - 100 6492 ADVERTISING 678 175 97 100 574 1,000 6505 EQUIPMENT REPAIR SERVICE - 60' - 555 191 500 6515 BUILDING REPAIR SERVICE 64 332 1,531 188 150 1,000 6555 RENTAL OF EQUIPMENT 414 - - 31 - 6570 PROGRAMMING EXPENSE 12,277 9,487 7,986 8,672 14,786 13,000 6915 BUILDING&STRUCTURE 7420 OTHER 7 - - - Total Operating Expenses 159,378 168,538 145,521 148,206 147,669 146,502 Net Operating Loss (126,026) (145,243) (112,868) (115,771) (99,485) (111,852) CITY OF FARMINGTON 2014/2015 BUDGET _ _ ICE ARENA REVENUES I APPROVED THROUGH APPROVED THROUGH REQUESTED ESTIMATED 2012 12/2012 % 2013 4/2013 % 2014 2015 4512 SUMMERACTIVITIES $500 $496 99.20% $500 $0 0.00% $0 $0 4668 CONCESSIONS $1,000 $400 40.00% $500 $0 0.00% $300 $300 4810 ICE RENTAL $255,000 $244,228 95.78% $250,000 $106,946 42.78% $245,000 $250,000 4815 INSTRUCTION $17,000 $14,782 86.95% $14,500 $7,546 52.04% $16,000 $16,000 4820 OPEN SKATING $2,500 $3,461 138.44% $3,000 $2,277 75.90% $3,500 $3,500 4825 ADMISSIONS $15,000 $0 0.00% $0 $0 #DIV/0! $0 $0 4830 SKATE SHARPENING $2,500 $1,402 56.08% $1,500 $952 63.47% $1,500 $1,500 4835 ADVERTISING $9,500 $7,000 73.68% $6,000 -$2,100 -35.00% $7,000 $7,000 4840 SKATE SHOW $4,500 $3,114 69.20% $4,000 $0 0.00% $3,500 $3,500 5010 MERCHANDISE SALES $800 $538 67.25% $800 $475 59.38% $800 $800 5350 MISCELLANEOUS $0 $1,088 #DIV/0! $700 $810 115.71% $1,000 $1,000 5355 FYHA/DONATION $0 $5,107 #DIV/0! $5,000 $5,000 100.00% $5,000 $5,000 SKATE RENTAL $0 $0 #DIV/0! $0 $0 #DIV/0! $1,500 $1,500 TOTAL REVENUE $308,300 $281,616 91.34% $286,500 $121,906 42.55% $285,100 $290,100 EXPENSES 6100 PERSONAL SERVICES $176,800 $159,325 90.12% $155,360 _ $63,286 40.74% $161,303 $164,480 6200 SUPPLIES $14,450 $15,937 110.29% $16,000 $4,605 28.78% $25,800 $17,750 6400 OTHER SERVICES/CHARGES $110,506 $90,807 82.17% $109,622 $41,210 37.59% $112,159 $114,975 6900 CAPITAL OUTLAY $0 $0 #DIV/01 $0 $0 #DIV/0! $0 $0 TOTAL EXPENSES $301,756 $266,069 88.17% $280,982 $109,101 38.83% $299,262 $297,205 INCOME(LOSS)BEFORE $6,544 $15,547 237.58% $5,518 $12,805 232.06% ($14,162) ($7,105) TRANSFERS 5/30/2013 Special Revenue Budget (TIF, Arena, EDA) 2014 CITY OF FARMINGTON 2014/2015 BUDGET ICE ARENA ADOPTED THROUGH APPROVED THROUGH REQUESTED ESTIMATED PERSONNEL 2012 12/2012 % 2013 4/2013 % 2014 2015 6110 SALARIES-FT $94,860 $76,975 81.15% $87,295 $35,610 40.79% $88,991 $90,771 6112 SALARIES-OT $0 $1,846 #DIV/0! $0 $23 #DIV/0! $0 $0 6120 SALARIES-PT $37,390 $36,140 96.66% $39,209 $15,872 40.48% $39,301 $40,087 6130 COMP TIME $0 $694 #DIV/01 $800 $245 30.63% $800 $800 6135 OTHER PAY $0 $849 #DIV/01 $1,300 $0 0.00% $1,300 $1,300 6152 FICA/MEDICARE $10,117 $8,627 85.27% $9,838 $3,971 40.36% $9,975 $10,171 6154 PERA $7,530 $7,029 93.35% $6,481 $3,118 48.11% $6,604 $6,733 6156 HCSP $0 $0 #DIV/01 $436 $0 0.00% $450 $459 6158 EMPLOYEE BENEFITS $26,903 $25,605 95.18% $10,000 $3,908 39.08% $10,000 $10,200 6159 WORKERS COMP $0 $1,560 #DIV/0I $0 $539 #DIV/01 $3,882 $3,958 TOTAL PERSONNEL $176,800 $159,325 90.12% $155,359 $63,286 40.74% $161,303 $164,480 SUPPLIES 5502 COST OF GOODS SOLD $1,400 $3,387 241.93% $1,400 $318 22.71% $1,400 $1,400 6220 EQUIPMENT/SUPPLIES $1,600 $3,446 215.38% $3,000 $158 5.27% $12,600 $4,000 6240 BUILDING SUPPLIES $7,600 $6,096 80.21% $7,600 $2,921 38.43% $7,600 $7,950 6250 OTHER SUPPLIES $750 $163 21.73% $750 $169 22.53% $750 $750 6255 LANDSCAPE MATERIALS $0 $0 #DIV/01 $50 $0 0.00% $50 $50 6272 FUEL $2,000 $2,042 102.10% $2,000 $914 45.70% $2,200 $2,400 6290 UNIFORMS $1,100 $803 73.00% $1,200 $125 10.42% $1,200 $1,200 TOTAL SUPPLIES $14,450 $15,937 110.29% $16,000 $4,605 28.78% $25,800 $17,750 OTHER SERVICES 6401 PROFESSIONAL SERVICES $6,000 $9,818 163.63% $6,000 $3,113 51.88% $7,000 $7,000 6403 LEGAL $0 $0 #DIV/0I $0 $421 #DIV/01 $0 $0 6404 IT SERVICES $2,936 $2,929 99.76% $9,872 $3,290 33.33% $7,859 $8,000 6411 TELEPHONE $1,000 $554 55.40% $1,000 $254 25.40% $1,000 $1,000 6412 CELLULAR TELEPHONES $500 $0 0.00% $500 $0 0.00% $500 $500 6421 MUNICIPAL SERVICES $7,000 $5,516 78.80% $5,000 $1,634 32.68% $6,000 $6,100 6422 ELECTRICAL $45,000 $39,095 86.88% $42,000 $18,903 45.01% $43,000 $43,000 6423 NATURAL GAS $23,000 $12,817 55.73% $20,000 $10,301 51.51% $21,000 $22,000 6426 INSURANCE $8,000 $8,000 100.00% $8,000 $1,514 18.93% $8,000 $8,100 6445 POSTAGE $0 $0 #DIV/0I $0 $0 #DIV/01 $0 $0 6450 OUTSIDE PRINTING $500 $0 0.00% $500 $0 0.00% $500 $500 6460 DUES/SUBSCRIPTIONS $3,020 $1,773 58.71% $2,000 $480 24.00% $2,100 $2,175 6470 TRAINING/SUBSTINANCE $1,500 $496 33.07% $1,500 $285 19.00% $1,500 $1,600 6485 MILEAGE $0 $0 #DIV/01 $250 $0 0.00% $0 $0 5/30/2013 Special Revenue Budget(TIF,Arena, EDA)2014 6492 ADVERTISING $0 $0 #DIV/Ol $250 $0 0.00% $0 $0 6505 EQUIPMENT MAINT. $4,750 $2,961 62.34% $4,750 $89 , 1.87% $5,500 $5,850 6510 VEHICLE REPAIR $0 $0 #DIV/01 $0 $0 #DIV/0I $0 $0 6515 BUILDING MAINT. $3,300 $1,574 47.70% $3,300 $54 1.64% $3,500 $4,150 6545 CREDIT CARD FEES $0 $0 #DIV/0l $0 $0 #DIV/OI $0 $0 6555 EQUIPMENT RENTAL $0 $0 #DIV/0I $0 $0 #DIV/0I $0 $0 6556 BUILDING RENT $0 $0 #DIV/OI $0 $0 #DIV/OI $0 $0 6570 PROGRAM EXPENSE $4,000 $3,159 78.98% $4,700 $872 18.55% $4,700 $5,000 7420 MISCELLANEOUS $0 $2,115 #DIV/OI $0 $0 #DIV/0! $0 $0 TOTAL OTHER SERVICES $110,506 $90,807 82.17% $109,622 $41,210 37.59% $112,159 $114,975 TOTAL BUDGET $301,756 $266,069 88.17% $280,981 $109,101 38.83% $299,262 $297,205 5/30/2013 Special Revenue Budget(TIF,Arena, EDA)2014