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2022-08-25 Council Work Session Agenda Packet
Coun cil Work Session Agenda August 25, 2022 – 5:30 pm 1.Call to Order / Roll Call 2.2023 Draft Budget 3.Unscheduled Items 4.Adjournment *Includes Materials - Materials relating to these agenda items can be found in the house agenda packet book located by the Council Chambers entrance, or online at the City’s website at www.corcoranmn.gov. HYBRID MEETING OPTION AVAILABLE The public is invited to attend the regular Council meetings at City Hall. Meeting Via Telephone/Other Electronic Means Call-in Instructions: +1 312 626 6799 US Enter Meeting ID: 886 0374 7314 Press *9 to speak during the Public Comment Sections in the meeting. Video Link and Instructions: https://us02web.zoom.us/j/88603747314 visit http://www.zoom.us and enter Meeting ID: 886 0374 7314 Participants can utilize the Raise Hand function to be recognized to speak during the Public Comment sections in the meeting. Participant video feeds will be muted. In-person comments will be received first, with the hybrid electronic means option following. For more information on options to provide public comment visit: www.corcoranmn.gov Agenda Item: 2. 1 8200 County Road 116 Corcoran, MN 55340 763-420-2288 www.corcoranmn.gov MEMO Meeting Date: August 25, 2022 To: City Council From: Maggie Ung, Finance Manager Re: Draft 202 3 Budget ____________________________________________________________________ Staff brought the first draft of the 2023 budget for review by the City Council on August 11, 2022. The general direction of the Council for the draft 2023 bud get was as follows: • Find ways to reduce the t ax levy to reduce the overall tax rate • Provide more detailed notes on each line from prior year method Since this time, staff have refined budget to closer meet the goals of Council. From information found on the County portal, it is estimated that 2023 will have an adjusted net tax capacity of $15,705,284. This amount may change as final net tax capacity is not available until 2023. It is estimated that the total tax levy can increase by $1,375,874 to maintain the existing tax rate of 43.192%. The breakdown is an increase in t he property tax levy of $1,131,291 and an increase in the debt levy of $244,583. The first draft of the 2023 budget had a tax rate of 44.752%. Staff was able to refine the budget to a tax rate of 43.32%; tax levy increase of $1,396,094, which is $20,220 over what is needed to maintain the existing tax rate. Attached to this report is a revised draft 2023 budget. The following outlines some of the larger changes in ex penditures in comparison to the first draft of 2023 budget. Staffing: The following outlines the significant differences between from the first draft to the second draft of the 2023 budget for staffing related changes. The draft 2023 budget incorporates a cost of living and market adjustment which is consistent with the tentative labor agreement . General Government Agenda Item: 2. 2 • Accounting Clerk (chang e to 0.75 from 0.5 FTE reimbursed by Water /Sewer Fund) – anticipated impact of $(21,441) • Full-time Administrative Assistant for Planning & Code Enforcement – moved transition date to full-time stat us from 1/1/2023 to 2/1/2023 – anticipated impact of $(2,367) • Information Technology (IT) Manager – removed from 2023 budget – anticipated impact of $(89,300) Public Works & Parks: • Part-Time Maintenance Worker decrease hours from 1350 to 1150 hours – anticipated impact of $(5,043) • Part-time Program Coordinator for recreation (2022 budget was 500 hours; decreased hours to 960 for 2023 from the proposed 1040 hours in the first draft of budget) – anticipated impact of $(1,546) Public Safety • Moved 1 of the Full-Time Officer start da te from 1/1/2023 to 10/1/2023 – anticipated impact of $(85,705) • Staff is not recommending a change in the Fire Commander position, start date of 10/1/2023, needed for starting and planning fire services Additional Changes The following outlines the signif icant differences between from the first draft to the second draft of the 2023 budget. General Government • Assessing – $15,000 – Professional Services: actual 2022 came in at $118,000 • Central Services – $(116,800) – Miscellaneous Expense: allocated out $216,600 to the appropriate department and kept $20,000 in this line item as staff is looking at additional retention items • Planning & Zoning - $(10,000) – Professional Services: phase out of outside consulting service Public Works & Parks • Parks o $(15,000) – Equipment Parts & Accessories: Materials for projects, improv ements and maintenance The City Council should provide direction on further changes to be made prior to adopting the preliminary levy . If staff need to further refine the budget , an additional work session can be scheduled for Sept ember 8, 2022. A preliminary levy must be ad opted by September 30th and tax impact statements will be mailed to all properties in November based upon that adopted preliminary levy. Attachments: 1. August 11, 2022 Council Work Session Memo 2. Rev. 2 – Draft 2023 Budget Agenda Item: 2. 3 3. Draft Comparison Item 2a1. 1 8200 County Road 116 Corcoran, MN 55340 763-420-2288 www.corcoranmn.gov MEMO Meeting Date: August 11, 2022 To: City Council From: Maggie Ung, Finance Manager Re: Draft 202 3 Budget ____________________________________________________________________ Staff has completed the first draft of the 2023 budget for review by the City Council. T he draft includes the funds needed for the continuation of services provided, with additional recommendations to meet th e increased needs of the organization. Direction for staff was to draft a budget that does not raise the tax rate. From information found on the County portal, it is estimated that 2023 will have an adjusted net tax c apacity of $15,710,289. This amount may change as final net tax capacity is not av ailable until 2023. It is estimated that the tax levy can increase by $1,133,531 and maintain the existing tax rate of 43.192%. The first draft of the 2023 budget has a tax lev y increase of $1,519,718 which is $386,187 over that amount; tax rate of 44.752%. Staff will continue to refine the budget to achieve the goal of no increase in tax rate. The budget is presented as is to receive initial feedback from the City Council prior to that refinement taking place. The following outlines some of the larger changes in expenditures to the budget from 2023. The attached draft budget includes many other changes on various line items. Staffing: The largest increase to the draft 202 3 budget is staffing. The City has seen signi ficant increases in new home construction with a major uptick be ginning in 2019. The projected new homes constructed between 2019-2022 is 881 units. This non- incremental increase in new homes requires the same non-incremental increase in staffing to ensure basic services can continue to be provided. To achieve this, the follow ing additional positions are included in the 2023 budget as compared to the 2022 budget. In addition to the added pos itions, a 3% increase in wages is assumed as well as a 6% increase in insurance costs, split 70/30 by the employer/employee. Item 2. 2 General Government • Full year of Accounting Clerk (0.5 FTE reimbursed by Water/Sewer Fund) • Benefits for a Full-time Admin istrative Assistant for Planning & Code Enforcement • Information Technology (IT) Manager, start date of 04/01/2023 Public Works & Parks: • Reallocated Development Superintendent – switch department coding from Highway, Streets & Roadway to Engineering (0.35 FTE reimbursed by Water/Sewer Fund) • Reallocated PW D irector - budgeted under Highway, Streets & Roadway in prior years and allocated 40% to Engineering and 20% to Building Inspections (0.35 FTE reimbursed by Water/Sewer Fund) • Add Full year of Administrative Assistant – 40% to Highway, Streets & Roadway, 40% to Engineering and 20% to Building Inspections (0.35 FTE reimbursed by Water/Sewer Fund) • Part-time Program Coordinator for recreation (from 500 hours to 1040 hours) Public Safety • 2 Full-time Police Officer • Fire Commander, start date of 10/01/2023 In addition to the staffing increases, the following outlines some of the larger non- staffing expenditure increases included in the draft budget. General Government • Finance: $7,000 – Audit Service: assuming 16.3% increas e • Legal: $7,000 – Legal Service: assuming an 18% increase • Central Services o $7,000 – Operating Supplies: replace office chairs for staff o $20,000 – Insurance: assume increase of 2.6% from 2022 ac tual billed amount for Property & Casualty insurance o $372,900 – Miscellaneous Expense: s taffing/retention plan. Staff would like further feedback on this o $(29,417) – Transfers: decrease in stormwater fund transfer • Planning & Zoning: $25,000 – Professional Services: increase based on prior year actuals • Information technology: $15,000 – P rofessional Services: increase monthly hours Public Safety • Police o $9,100 – Tr ai ning & Instructional Supplies: new POST rules and training for new and current officers o $102,000 – Worker ’s Compensation Insurance : based on 2022 actual billed amount . Minnesota saw an increase in PTSD cases • Fire o $6,000 – Worker ’s Compensation Insurance: budget for new staff o $21,350 – Professional Services: assume 5% increase to contracts Item 2. 3 • Building Inspection o $(70,000) – Professional Services: assume decrease in hous ing due to tight market o $30,000 – Engineering Fees: increase based on 2022 actuals Public Works & Parks • Highway, Streets & Roadways o $85,000 – Supplies and Materials: based on an increase from prior y ear actuals o $25,800 – Worker’s Compensation Insurance: bas ed on 2022 actual billed amount • Paved Streets - $37,500 – Increase in contract ed service anticipated • Unpaved Streets - $47 ,500 – Increase in contracted service an ticipated • Engineering: $30,000 – Increased demand. This would be higher if not for the investment in staffing • Parks - $30,000 – Materials for projects , improvements, and maintenance The City Council should provide direction on changes to be made prior to bringing another draft back for review. Staff will continue to refine budget and bring back to the Council for further instructions on August 25th work session. A preliminary levy must be ad opted by September 30th and tax impact statements will be mailed to all properties in November based upon that adopted preliminary levy. The Council may wish to schedule an additional work session if significant conversation is required. Attachments: 1. Rev. 1 – Draft 2023 Budget Item 2a2. ‐ 08-11-2022201920202021202220232022/20232022/2023Rev. 1, Drafted 8/11/2022G/L Account Description Actual Actual Actual Budget Preliminary Budget $$ Difference % Change Comments GENERAL FUND REVENUETAXES100-00000-31000 GENERAL PROPERTY TAXES2,786,482 4,067,936 4,443,243 5,139,711 6,518,292 1,378,581 26.8%TOTAL TAXES2,786,482 4,067,936 4,443,243 5,139,711 6,518,292 1,378,581 26.8%LICENSES AND PERMITS100-00000-32100 BUSINESS LICENSES & PERMITS- - 75 - 350 350 - 100-00000-32110 LIQUOR LICENSE FEE14,475 11,250 14,475 16,000 15,500 (500) -3.1%100-00000-32210 BLDG/PLAN REVIEW FEES1,289,094 1,232,582 1,471,688 1,296,000 1,300,000 4,000 0.3%Higher than anticipated new home construction, less surcharge100-00000-32290 WETLAND PERMIT FEES400 1,600 400 - 1,000 1,000 - TOTAL LICENSES AND PERMITS1,303,969 1,245,432 1,486,638 1,312,000 1,316,850 4,850 0.4%INTERGOVERNMENTAL REVENUE100-00000-33400 STATE GRANTS AND AIDS38,810 472,770 38,810 40,000 40,000 - 0.0%NW Trail Grant100-00000-33416 POLICE TRAINING REIMBURSEMENT776 10,350 10,304 12,500 12,500 - 0.0%100-00000-33418 MUNICIPAL STATE AID FOR STREETS - MAINTENAN150,864 155,079 150,864 150,000 150,000 - 0.0%100-00000-33423 POLICE STATE AID- 119,168 68,944 74,600 74,600 - 0.0%YEF is actual amount received + added in Vest Reimbursement100-00000-33426 AGRICULTURAL MARKET VALUE CREDIT13,315 19,831 38,546 10,000 20,000 10,000 100.0%100-00000-33429 STATE AID - PERA- - - 1,845 1,845 - 0.0%100-00000-33615 COUNTY RECYCLING GRANT10,203 13,992 13,962 14,000 13,900 (100) -0.7%100-00000-33620 OTHER COUNTY GRANTS AND AIDS- 10,000 1,500 10,000 10,000 - 0.0%UASI Grant100-00000-33640 TOWARD ZERO DEATH GRANT59,689 (30,345) 104,057 - 10,000 10,000 -Offsets with Expenditure - Orono is administering in 2022TOTAL INTERGOVERNMENTAL REVENUE273,657 770,845 426,987 312,945 332,845 19,900 6.4%CHARGES FOR SERVICES100-00000-34100 CHARGES FOR SERVICES8 190 10 - 300 300 - 100-00000-34101 FACILITY RENTAL2,767 1,142 2,767 1,500 1,500 - 0.0%100-00000-34103 ZONING/LAND USE APPL FEE53,071 50,535 57,866 45,000 55,000 10,000 22.2%100-00000-34105 COPIES/MAPS3,281 6 5,271 100 2,000 1,900 1900.0%100-00000-34107ASSESSMENT SEARCHES25 25 25 50 30 (20) -40.0%100-00000-34110 CITY PLANNER REVIEW FEE1,024 80 - 32,500 50,000 17,500 53.8%City Planner's time, 2021 coded to miscellaneous revenue100-00000-34200 PUBLIC SAFETY PERMITS3,260 4,190 3,880 4,000 4,000 - 0.0%100-00000-34201 SPECIAL POLICE SERVICES3,400 - 4,375 5,000 5,000 - 0.0%100-00000-34203 POLICE REPORTS210 286 252 400 300 (100) -25.0%100-00000-34300 PUBLIC WORKS PERMITS AND FEES16,707 16,131 17,257 5,000 15,000 10,000 200.0%100-00000-34301 DUST CONTROL30,372 48,350 42,240 - - - - Per council, no further assessment 2022 and forward100-00000-34303 ICE & SNOW REMOVAL7,077 - - 6,000 6,000 - 0.0%100-00000-34310 PUBLIC WORKS REVIEW FEE1,100 42,585 - 88,200 88,200 - 0.0%Public Works Director & PW Development Superintendent's Time100-00000-34400 RECYCLING298 3,166 2,230 5,000 5,000 - 0.0%100-00000-34403REFUSE COLLECTION CHARGES5,346 - 5,346 3,250 3,250 - 0.0%100-00000-34790 RECREATION PROGRAMMING51,660 5 51,274 47,980 46,735 (1,245) -2.6%Spring Baseball, Summer Soccer, Fall BaseballTOTAL CHARGES FOR SERVICES179,606 166,691 192,794 243,980 282,315 38,335 15.7%FINES AND FORFEITS100-00000-35100 FINES20,755 18,118 17,086 40,000 25,000 (15,000) -37.5%Reflects actual experienceTOTAL FINES AND FORFEITS20,755 18,118 17,086 40,000 25,000 (15,000) -37.5%OTHER REVENUE100-00000-36100 SPECIAL ASSESSMENT- - 350 - - - - Special Assessment Fee100-00000-36200 MISCELLANEOUS REVENUES28,378 11,668 50,903 4,000 4,000 - 0.0%Wetland Buffer Sign and Worker's Comp Reimb.; 2021 coded City Planner time in this line item100-00000-36210 INTEREST EARNINGS1 17,644 11,427 8,000 11,500 3,500 43.8%100-00000-36220 RENTS AND ROYALTIES4,113 6,909 6,213 5,000 7,000 2,000 40.0%100-00000-36230 DONATIONS998 768 998 - 1,000 1,000 - 100-00000-36290 SALE OF INVESTMENTS- (1,371) - - - - - 100-00000-36400 REFUNDS/REIMBURSEMENTS4,167 5,170 4,167 - 5,000 5,000 -Copier Lease Refund & Vest Reimbursement100-00000-38050 CABLE FRANCHISE FEE- 50,059 56,691 53,000 57,000 4,000 7.5%100-00000-39203 TRANSFER FROM OTHER FUND- 218,872 269,164 454,148 531,700 77,552 17.1%From Water/Sewer for selected PW items (see * in 43100 dept) and City staff time (3.74 FTE)TOTAL OTHER REVENUE37,657 309,719 399,913 524,148 617,200 93,052 17.8%TOTAL GENERAL FUND REVENUE4,602,127 6,578,741 6,966,662 7,572,784 9,092,502 1,519,718 20.1%CITY OF CORCORAN2023 DRAFT BUDGET - GENERAL FUNDPage 1 of 9 Item 2a2. - 08-11-2022201920202021202220232022/20232022/2023Rev. 1, Drafted 8/11/2022G/L Account Description Actual Actual Actual Budget Preliminary Budget $$ Difference % Change Comments CITY OF CORCORAN2023 DRAFT BUDGET - GENERAL FUNDGENERAL FUND EXPENDITURESGENERAL GOVERNMENTCITY COUNCIL100-41110-50101 FULL-TIME EMPLOYEES - REGULAR19,260 19,260 16,515 19,260 19,260 - 0.0%100-41110-50122 FICA1,194 1,194 1,024 1,195 1,195 - 0.0%100-41110-50126 MEDICARE279 279 239 280 280 - 0.0%100-41110-50207 TRAINING AND INSTRUCTIONAL SUPPLIES580 3,089 3,555 6,500 5,000 (1,500) -23.1%100-41110-50210 OPERATING SUPPLIES1,352 1,727 1,087 3,000 2,000 (1,000) -33.3%100-41110-50365 WORKER'S COMPENSATION INSURANCE67 92 - - 150 150 - TOTAL CITY COUNCIL22,732 25,642 22,420 30,235 27,885 (2,350) -7.8%COMMUNICATION100-41130-50325 OTHER COMMUNICATION - WEBSITE975 400 3,508 5,000 3,000 (2,000) -40.0%100-41130-50350 PRINTING AND BINDING7,148 10,007 7,640 10,000 10,000 - 0.0%NewsletterTOTAL COMMUNICATION8,123 10,407 11,148 15,000 13,000 (2,000) -13.3%CITY ADMINISTRATOR100-41320-50101 FULL-TIME EMPLOYEES - REGULAR126,131 132,279 144,620 139,360 142,100 2,740 2.0%100-41320-50121 PERA9,411 9,921 10,007 10,452 10,700 248 2.4%100-41320-50122 FICA7,413 7,344 7,898 8,640 8,900 260 3.0%100-41320-50126 MEDICARE1,734 1,718 1,847 2,021 2,100 79 3.9%100-41320-50130 EMPLOYER PAID INSURANCE12,985 10,236 11,615 20,414 21,300 886 4.3%100-41320-50207 TRAINING AND INSTRUCTIONAL SUPPLIES3,720 1,156 630 5,500 5,500 - 0.0%MCMA Conference, ICMA Conference, LMC Conference, Leadership Growth Group, MAMA100-41320-50210 OPERATING SUPPLIES1,184 638 1,208 - 1,200 1,200 -Moved to Telephone for cell reimbursement and travel expense for mileage reimbursement100-41320-50300 PROFESSIONAL SERVICES- - - - - - -100-41320-50321TELEPHONE- - - 600 600 - 0.0%100-41320-50331 TRAVEL EXPENSE- - - 600 600 - 0.0%100-41320-50365 WORKER'S COMPENSATION INSURANCE734 964 1,927 750 1,000 250 33.3%100-41320-50433 DUES AND MEMBERSHIPS1,075 1,203 1,257 1,400 1,400 - 0.0%MN City/County Managers, ICMATOTAL CITY ADMINISTRATOR164,387 165,458 181,009 189,737 195,400 5,663 3.0%ADMINISTRATION100-41400-50101 FULL-TIME EMPLOYEES - REGULAR227,746 263,711 255,568 223,020 233,500 10,480 4.7%100-41400-50102 FULL-TIME EMPLOYEES - OVERTIME- 2,792 4,888 - 2,500 2,500 - 100-41400-50111 PART-TIME EMPLOYEES - REGULAR- - - - 28,500 100-41400-50112PART-TIME EMPLOYEES - OVERTIME- - - - - 100-41400-50121PERA17,081 19,988 19,534 16,726 19,700 2,974 17.8%100-41400-50122 FICA14,394 16,163 15,571 13,828 16,300 2,472 17.9%100-41400-50126 MEDICARE3,366 3,780 3,449 3,234 3,800 566 17.5%100-41400-50130 EMPLOYER PAID INSURANCE55,725 68,270 69,853 54,739 56,900 2,161 3.9%100-41400-50140 UNEMPLOYMENT COMPENSATION- - - - - - - 100-41400-50207 TRAINING AND INSTRUCTIONAL SUPPLIES3,599 7,458 4,769 7,000 7,000 - 0.0%100-41400-50210 OPERATING SUPPLIES1,799 620 612 - - - - Move to 100-41900-50210 ($1,000) & 100-41400-331 ($1,250)100-41400-50300 PROFESSIONAL SERVICES137 - 10,125 - - - - Hired staff instead of contracting out, beg. 2022100-41400-50331 TRAVEL EXPENSE- - - 1,250 1,000 (250) -20.0%Mileage Reimbursement100-41400-50365 WORKER'S COMPENSATION INSURANCE1,972 2,590 3,803 2,205 3,000 795 36.1%100-41400-50433 DUES AND MEMBERSHIPS1,448 1,007 - 1,000 1,750 750 75.0%TOTAL ADMINISTRATION327,267 386,378 388,172 323,002 373,950 50,948 15.8%ELECTION100-41410-50114 TEMPORARY/SEASONAL EMPLOYEES- - - 15,700 2,000 (13,700) -87.3%Training for Presidential Primary in 2023100-41410-50210 OPERATING SUPPLIES1,420 22,472 2,224 2,000 4,000 2,000 100.0%100-41410-50331 TRAVEL EXPENSE- - - 300 300 - 0.0%100-41410-50430 MISCELLANEOUS EXPENSE- 6,119 - - 100 100 - TOTAL ELECTION1,420 28,591 2,224 18,000 6,400 (11,600) -64.4%Page 2 of 9 Item 2a2. - 08-11-2022201920202021202220232022/20232022/2023Rev. 1, Drafted 8/11/2022G/L Account Description Actual Actual Actual Budget Preliminary Budget $$ Difference % Change Comments CITY OF CORCORAN2023 DRAFT BUDGET - GENERAL FUNDFINANCE100-41500-50101 FULL-TIME EMPLOYEES - REGULAR- - - 165,723 209,800 44,077 26.6%2023 added Accounting Clerk - recooped in transfer over from Enterprise Funds100-41500-50102 FULL-TIME EMPLOYEES - OVERTIME- - - - 1,000 1,000 - 100-41500-50121 PERA- - - 12,429 15,800 3,371 27.1%100-41500-50122 FICA- - - 10,275 13,100 2,825 27.5%100-41500-50126 MEDICARE- - - 2,403 3,100 697 29.0%100-41500-50130 EMPLOYER PAID INSURANCE- - - 37,803 63,100 25,297 66.9%100-41500-50207 TRAINING AND INSTRUCTIONAL SUPPLIES- - - 4,000 4,500 500 12.5%MNGFOA Conference100-41500-50300 PROFESSIONAL SERVICES37,000 41,075 45,360 43,000 50,000 7,000 16.3%Audit Service100-41500-50331 TRAVEL EXPENSE- - - - 500 500 -MNGFOA Conference100-41500-50433 DUES AND MEMBERSHIPS- - - 750 1,000 250 33.3%MNGFOA Membership & LMC MembershipTOTAL FINANCE37,000 41,075 45,360 276,383 361,900 85,517 30.9%ASSESSING100-41550-50210 OPERATING SUPPLIES876 1,764 - 1,000 1,000 - 0.0%100-41550-50300 PROFESSIONAL SERVICES72,995 57,204 94,000 101,000 105,000 4,000 4.0%100-41550-50322 POSTAGE- 4 - - - - - TOTAL ASSESSING73,870 58,972 94,000 102,000 106,000 4,000 3.9%LEGAL100-41600-50300 PROFESSIONAL SERVICES34,152 39,226 51,972 38,000 45,000 7,000 18.4%TOTAL LEGAL34,152 39,226 51,972 38,000 45,000 7,000 18.4%CENTRAL SERVICES100-41900-50200 OFFICE SUPPLIES6,609 3,745 5,304 4,750 5,000 250 5.3%100-41900-50210 OPERATING SUPPLIES29,081 24,486 34,255 28,500 35,500 7,000 24.6%Office Chairs (12 for CH)100-41900-50212 MOTOR FUELS- - - - 500 500 -Fuel for City Vehicle100-41900-50300 PROFESSIONAL SERVICES24,002 21,254 24,770 27,500 30,000 2,500 9.1%Mental health policy costs ($5,500) and ADP Admin Fee100-41900-50304 LEGAL FEES- - 107 - - - - 100-41900-50321 TELEPHONE2,290 2,812 4,171 2,500 4,000 1,500 60.0%100-41900-50322 POSTAGE3,435 3,275 3,177 4,000 4,000 - 0.0%100-41900-50350 PRINTING AND BINDING- - - 1,000 1,000 - 0.0%ECM Invoices100-41900-50360 INSURANCE67,666 78,837 80,576 88,000 108,000 20,000 22.7%Property/Casualty Insurance100-41900-50380 UTILITY SERVICES15,115 13,949 28,611 9,000 15,000 6,000 66.7%Randy's Garbage, Centerpoint Energy100-41900-50381 ELECTRIC UTILITIES- - - 19,000 19,000 - 0.0%Wright Hennepin100-41900-50382 WATER & SEWER- - - - - - - Once City connects, this will be the GL account100-41900-50400 REPAIR AND MAINTENANCE - CONTRACT12,899 13,814 11,196 9,500 14,000 4,500 47.4%All other100-41900-50401 REPAIR AND MAINT - BUILDINGS- - - 8,000 20,000 12,000 150.0%Cleaning100-41900-50403 REPAIR AND MAINT - VEHICLES- - - - 1,500 1,500 -Moved Acct. -520 to this line item100-41900-50404 REPAIR AND MAINT - MACHINERY/EQUIPMENT- - - 2,000 2,000 - 0.0%Service on Generator100-41900-50413 OFFICE EQUIPMENT RENTAL- - - - 600 600 -Folder Inserter rental (33%)100-41900-50430 MISCELLANEOUS EXPENSE- 202,520 8,904 - 372,900 372,900 -Staff/retention plan100-41900-50431BANKING CHARGES267 362 333 400 400 - 0.0%100-41900-50432 CREDIT CARD FEES6,539 7,765 9,426 8,000 8,000 - 0.0%Higher than anticipated credit card activity100-41900-50433 DUES AND MEMBERSHIPS25,950 25,166 28,086 25,000 28,000 3,000 12.0%Includes Elm Creek Mgmt (2539 increase for a total of $18,863.81)100-41900-50520 BUILDINGS AND STRUCTURES- 5,967 - 6,000 - (6,000) -100.0%100-41900-50700 TRANSFERS304,052 337,000 - 389,417 360,000 (29,417) -7.6%CIP (325k), transfer to stormwater fund (10,000), to facility fund (25,000)100-41900-50810 REFUNDS & REIMBURSEMENT- - 530 - - - - Inactive account100-41900-50811 INSURANCE REFUNDS- - 49,441 - - - - Inactive account; 2021 had roof damage - offsets with the insurance claim revenueTOTAL CENTRAL SERVICES497,905 740,953 288,888 632,567 1,029,400 396,833 62.7%PLANNING & ZONING100-41910-50101 FULL-TIME EMPLOYEES - REGULAR- 13,382 60,210 99,005 106,400 7,395 7.5%City Planner, 50% of Admin Asisst-Planning100-41910-50102 FULL-TIME EMPLOYEES - OVERTIME- - - - 1,000 1,000 - 100-41910-50111 PART-TIME EMPLOYEES - REGULAR- - - - - - - 2022 PT Admin Assistant - Planning (was budgeted in FT line item)100-41910-50121 PERA- 909 4,530 7,425 8,000 575 7.7%100-41910-50122 FICA- 960 3,948 6,138 6,600 462 7.5%100-41910-50126 MEDICARE- 225 923 1,436 1,600 164 11.4%Page 3 of 9 Item 2a2. - 08-11-2022201920202021202220232022/20232022/2023Rev. 1, Drafted 8/11/2022G/L Account Description Actual Actual Actual Budget Preliminary Budget $$ Difference % Change Comments CITY OF CORCORAN2023 DRAFT BUDGET - GENERAL FUND100-41910-50130 EMPLOYER PAID INSURANCE- 1,372 11,786 20,414 30,000 9,586 47.0%100-41910-50207 TRAINING AND INSTRUCTIONAL SUPPLIES- - 408 1,500 1,500 - 0.0%Planetizen, Conferences, Other training as needed100-41910-50210 OPERATING SUPPLIES36 448 2,141 - 500 500 -moved to -350, recode to specific funds100-41910-50300 PROFESSIONAL SERVICES73,907 79,407 87,730 50,000 75,000 25,000 50.0%Landform100-41910-50350 PRINTING AND BINDING- - 386 1,000 1,000 - 0.0%ECM Invoices100-41910-50365 WORKER'S COMPENSATION INSURANCE- 160 554 407 500 93 22.9%100-41910-50430 MISCELLANEOUS EXPENSE- - 13,500 - - - - 2021 - Grading escrow refunds from prior year revenue100-41910-50433 DUES AND MEMBERSHIPS- - - - 250 250 - TOTAL PLANNING & ZONING73,942 96,864 186,116 187,325 232,350 45,025 24.0%INFORMATION TECHNOLOGY100-41920-50101 FULL-TIME EMPLOYEES - REGULAR- - - - 63,700 63,700 -IT Manager budgeted to start 4/1/2023100-41920-50102 FULL-TIME EMPLOYEES - OVERTIME- - - - - - -100-41920-50121PERA- - - - 4,800 4,800 -100-41920-50122FICA- - - - 4,000 4,000 -100-41920-50126MEDICARE- - - - 1,000 1,000 -100-41920-50130EMPLOYER PAID INSURANCE- - - - 15,800 15,800 -100-41920-50210OPERATING SUPPLIES8,800 8,756 16,313 16,000 40,000 24,000 150.0%Copier Lease, Annual License Renewals; Watchguard, LETG100-41920-50221 EQUIPMENT PARTS AND ACCESSORIES31,561 27,138 46,351 45,500 45,000 (500) -1.1%Add't computers for new staff, replace old equipments, moved annual licenses to Operating Supplies100-41920-50300 PROFESSIONAL SERVICES66,944 73,248 86,842 95,000 105,000 10,000 10.5%Managed Services; $2,500 increase for Watchguard (body cameras)100-41920-50530 IMPROVEMENTS OTHER THAN BLDGS8,394 2,072 2,177 20,000 - (20,000) -100.0%Inactive in 2022 and forward, move to operating supplies line item100-41920-50810 REFUNDS & REIMBURSEMENT8,000 (8,000) - - - - -Inactive in 2022 and forwardTOTAL INFORMATION TECHNOLOGY123,699 103,214 151,683 176,500 279,300 102,800 58.2%OTHER FINANCING USES100-49360-50720 INTERFUND TRANSFERS - 525,787 - - - - -Inactive accountTOTAL OTHER FINANCING USES- 525,787 - - - - - TOTAL GENERAL GOVERNMENT1,364,4982,222,5651,422,9931,988,7492,670,585681,836 34.3%PUBLIC SAFETYPOLICE100-42100-50101 FULL-TIME EMPLOYEES - REGULAR750,537 707,101 717,077 985,156 1,175,100 189,944 19.3%Add 2 FT Officers100-42100-50102 FULL-TIME EMPLOYEES - OVERTIME20,038 24,893 68,921 29,572 39,420 9,848 33.3%100-42100-50103 FULL-TIME EMPLOYEES - EVENT PAY18,041 3,611 8,428 - 18,000 18,000 -TZD & Events100-42100-50111 PART-TIME EMPLOYEES - REGULAR68,403 67,302 56,575 119,020 85,800 (33,220) -27.9%Decrease CSO Hours100-42100-50112 PART-TIME EMPLOYEES - OVERTIME- 150 - - - - - 100-42100-50113 PART-TIME EMPLOYEES - EVENT PAY9,527 15,763 18,397 5,000 15,000 10,000 200.0%100-42100-50121 PERA131,266 133,616 140,149 198,165 224,700 26,535 13.4%100-42100-50122 FICA3,096 3,777 3,949 4,483 3,000 (1,483) -33.1%100-42100-50126 MEDICARE12,245 11,833 12,375 16,440 18,900 2,460 15.0%100-42100-50130 EMPLOYER PAID INSURANCE156,936 162,749 182,601 203,376 246,600 43,224 21.3% Additional staff; $12,000 PERA Disability Requirement100-42100-50140 UNEMPLOYMENT COMPENSATION- - - - - - - 100-42100-50200 OFFICE SUPPLIES2,348 2,015 7,712 3,600 3,600 - 0.0%100-42100-50207 TRAINING AND INSTRUCTIONAL SUPPLIES22,717 25,808 22,208 28,900 38,000 9,100 31.5%New POST rules, 2 new officers, Tuition reimbursements100-42100-50209 POLICE RESERVES3,939 3,385 1,985 3,500 3,500 - 0.0%100-42100-50210 OPERATING SUPPLIES9,344 13,675 35,132 17,000 21,000 4,000 23.5%1 additional taser per year100-42100-50212 MOTOR FUELS26,498 18,410 27,581 22,000 27,000 5,000 22.7%100-42100-50220 REPAIR AND MAINTENANCE SUPPLIES9,608 16,196 15,958 11,000 8,000 (3,000) -27.3%CSO Fleet Addition100-42100-50223 BUILDING REPAIR SUPPLIES5,756 5,110 6,971 6,500 7,500 1,000 15.4%Increased repairs needed100-42100-50300 PROFESSIONAL SERVICES2,585 4,651 27,569 21,400 30,000 8,600 40.2%Background checks & Evidence Audit, Social Worker100-42100-50304 LEGAL FEES24,939 23,313 27,602 25,500 25,500 - 0.0%100-42100-50305 PRISONER4,541 1,671 1,396 6,000 4,000 (2,000) -33.3%100-42100-50321 TELEPHONE8,717 9,495 13,470 9,500 12,500 3,000 31.6%100-42100-50322 POSTAGE34 34 68 250 100 (150) -60.0%100-42100-50323 RADIO UNITS17,361 21,797 20,376 21,500 23,500 2,000 9.3%Add 4 radios100-42100-50350 PRINTING AND BINDING- - - 800 800 - 0.0%ECM invoices & business cardsPage 4 of 9 Item 2a2. - 08-11-2022201920202021202220232022/20232022/2023Rev. 1, Drafted 8/11/2022G/L Account Description Actual Actual Actual Budget Preliminary Budget $$ Difference % Change Comments CITY OF CORCORAN2023 DRAFT BUDGET - GENERAL FUND100-42100-50365 WORKER'S COMPENSATION INSURANCE44,252 62,769 71,812 48,000 150,000 102,000 212.5%Higher than anticipated costs due to experience100-42100-50381 ELECTRIC UTILITIES7,795 9,336 10,020 - - - - Moved to Emergency Management Department100-42100-50400 REPAIR AND MAINTENANCE - CONTRACT- - - 1,000 500 (500) -50.0%Cintas100-42100-50403 REPAIR AND MAINT - VEHICLES- - - 4,700 7,700 3,000 63.8%100-42100-50417 UNIFORMS8,414 12,440 18,596 22,600 26,000 3,400 15.0%Vest Reimbursement + additional officers100-42100-50430 MISCELLANEOUS EXPENSE- - - - - - - 100-42100-50433 DUES AND MEMBERSHIPS2,065 1,892 3,821 2,800 3,500 700 25.0%100-42100-50435 GRANT DISBURSEMENT- - 50,802 - - - - No longer administering grant in 2022100-42100-50810 REFUNDS & REIMBURSEMENT1,500 2,929 16,285 - - - - Should not be using - code to 50430 or revenue100-42100-50811 INSURANCE REFUNDS- - 746 - - - - Should not be using - code to 50430 or revenueTOTAL POLICE1,372,499 1,365,723 1,588,583 1,817,762 2,219,220 401,458 22.1%POLICE ADMINISTRATION100-42102-50101 FULL-TIME EMPLOYEES - REGULAR78,617 66,500 91,337 125,379 131,300 5,921 4.7%100-42102-50102 FULL-TIME EMPLOYEES - OVERTIME83 407 703 500 500 - 0.0%100-42102-50111 PART-TIME EMPLOYEES - REGULAR- - - - - - - 100-42102-50121 PERA4,767 5,018 6,900 9,441 9,900 459 4.9%100-42102-50122 FICA5,120 4,300 5,883 7,804 8,200 396 5.1%100-42102-50126 MEDICARE1,197 1,006 1,376 1,825 2,000 175 9.6%100-42102-50130 EMPLOYER PAID INSURANCE17,534 18,387 19,129 34,777 26,300 (8,477) -24.4%100-42102-50140 UNEMPLOYMENT COMPENSATION- - - - - - - TOTAL POLICE ADMINISTRATION107,318 95,618 125,329 179,726 178,200 (1,526) -0.8%EMERGENCY MANAGEMENT100-42151-50207 TRAINING AND INSTRUCTIONAL SUPPLIES - - - 1,250 3,000 1,750 140.0%Additional officers going to training100-42151-50210 OPERATING SUPPLIES- - - 5,450 5,450 - 0.0%Code Red100-42151-50381 ELECTRIC UTILITIES- - - 600 1,000 400 66.7%Wright Hennepin100-42151-50404 REPAIR AND MAINT - MACHINERY/EQUIPMENT- - - 1,700 1,700 - 0.0%Siren Maintenance Fee100-42151-50433 DUES AND MEMBERSHIPS- - - 500 500 - 0.0%AMEM MembershipTOTAL EMERGENCY MANAGEMENT- - - 9,500 11,650 2,150 22.6%FIRE100-42200-50101 FULL-TIME EMPLOYEES - REGULAR- - - - 26,600 26,600 -Hire Fire Commander in Quarter 4 of 2023100-42200-50121 PERA- - - - 4,700 4,700 -100-42200-50122FICA- - - - - - -100-42200-50126MEDICARE- - - - 400 400 -100-42200-50130EMPLOYER PAID INSURANCE- - - - 5,300 5,300 -100-42200-50207TRAINING AND INSTRUCTIONAL SUPPLIES- - - - 1,500 1,500 -100-42200-50210OPERATING SUPPLIES- - - - 5,000 5,000 -100-42200-50300PROFESSIONAL SERVICES348,658 366,103 384,241 427,000 448,350 21,350 5.0%Projected contract increases100-42200-50321 TELEPHONE- - - - 1,000 1,000 - 100-42200-50323 RADIO UNITS- - - - 300 300 - 100-42200-50365 WORKER'S COMPENSATION INSURANCE- - - - 6,000 6,000 - 100-42200-50417 UNIFORMS- - - - 1,500 1,500 - 100-42200-50403 REPAIR AND MAINT - VEHICLES- - - - 1,200 1,200 - 100-42200-50433 DUES AND MEMBERSHIPS- - - - 500 500 - 100-42200-50550 MOTOR VEHICLES- - - - - - - 100-42200-50580 OTHER EQUIPMENT- - - 10,000 10,000 - 0.0%Transfer to fund for future use, new education/inspection programTOTAL FIRE348,658 366,103 384,241 437,000 512,350 75,350 17.2%BUILDING INSPECTION100-42400-50101 FULL-TIME EMPLOYEES - REGULAR- - 107,012 119,604 184,600 64,996 54.3%Permit Tech, Const. Srv. Coord., Allocated 20% of PW Director & Admin Assis.100-42400-50102 FULL-TIME EMPLOYEES - OVERTIME- - 36 1,000 1,000 - 0.0%100-42400-50121 PERA- - 8,296 9,046 13,900 4,854 53.7%100-42400-50122 FICA- - 7,186 7,477 11,500 4,023 53.8%100-42400-50126 MEDICARE- - 1,903 1,748 2,700 952 54.5%Page 5 of 9 Item 2a2. - 08-11-2022201920202021202220232022/20232022/2023Rev. 1, Drafted 8/11/2022G/L Account Description Actual Actual Actual Budget Preliminary Budget $$ Difference % Change Comments CITY OF CORCORAN2023 DRAFT BUDGET - GENERAL FUND100-42400-50130 EMPLOYER PAID INSURANCE- - 8,814 21,056 33,200 12,144 57.7%100-42400-50207 TRAINING AND INSTRUCTIONAL SUPPLIES- - 270 - 1,000 1,000 - 100-42400-50300 PROFESSIONAL SERVICES335,863 392,953 541,354 470,000 400,000 (70,000) -14.9%200 new home permits anticipated100-42400-50303 ENGINEERING FEES- 665 9,963 - 30,000 30,000 - 100-42400-50437 Surcharges30,878 44,520 16,405 - - - - Will pass through Due to Other Gov't Liability account moving forwardTOTAL BUILDING INSPECTION366,741 438,137 701,239 629,931 677,900 47,969 7.6%CODE ENFORCEMENT100-42401-50101 FULL-TIME EMPLOYEES - REGULAR68,549 70,887 - - 28,600 28,600 -50% of Admin Asisst-Planning100-42401-50102 FULL-TIME EMPLOYEES - OVERTIME- 609 - - 1,000 1,000 -100-42401-50121PERA5,141 5,362 - - 2,200 2,200 -100-42401-50122FICA4,317 4,759 - - 1,800 1,800 -100-42401-50126MEDICARE1,076 1,113 - - 500 500 -100-42401-50130EMPLOYER PAID INSURANCE8,339 8,434 - - 8,900 8,900 -100-42401-50207TRAINING AND INSTRUCTIONAL SUPPLIES715 - - - 1,500 1,500 -Initial training for employee100-42401-50210 OPERATING SUPPLIES1,318 1,062 - - - - -100-42401-50300PROFESSIONAL SERVICES31,161 33,388 33,776 20,000 16,500 (3,500) -17.5%Contract Code Enforcement, reduce 2023 due to hiring FT assistant100-42401-50365 WORKER'S COMPENSATION INSURANCE488 481 - - - - - 100-42401-50417 UNIFORMS- - - - 100 100 - 100-42401-50433 DUES AND MEMBERSHIPS- 65 - - - - - TOTAL CODE ENFORCEMENT121,103 126,159 33,776 20,000 61,100 41,100 205.5%TOTAL PUBLIC SAFETY2,316,3192,391,7392,833,1673,093,9193,660,420566,501 18.3%PUBLIC WORKS & PARKSHIGHWAY, STREETS & ROADWAYS100-43100-50101 FULL-TIME EMPLOYEES - REGULAR451,310 447,427 542,250 850,952 656,800 (194,152) -22.8%Allocated 40% of PW Director & Admin Assistant, Moved Dev. Superintendent to Engineering100-43100-50102 FULL-TIME EMPLOYEES - OVERTIME50,050 38,885 51,848 49,000 52,500 3,500 7.1%3 year average100-43100-50111 PART-TIME EMPLOYEES - REGULAR- - - - 7,500 7,500 - 100-43100-50112 PART-TIME EMPLOYEES - OVERTIME- - - - - - - 100-43100-50121 PERA37,146 36,499 45,210 67,496 53,200 (14,296) -21.2%100-43100-50122 FICA29,070 29,045 34,494 55,797 44,500 (11,297) -20.2%100-43100-50126 MEDICARE6,799 6,793 8,305 13,049 10,400 (2,649) -20.3%100-43100-50130 EMPLOYER PAID INSURANCE103,129 109,959 115,898 196,960 150,900 (46,060) -23.4%100-43100-50140 UNEMPLOYMENT COMPENSATION2,665 4,949 - - - - - 100-43100-50200 OFFICE SUPPLIES- - 104 1,000 1,000 - 0.0%100-43100-50207 TRAINING AND INSTRUCTIONAL SUPPLIES3,736 2,219 5,422 7,500 7,500 - 0.0%Grader training classes; addition of Permit Technician to PW100-43100-50210 OPERATING SUPPLIES35,373 40,847 54,689 31,000 43,500 12,500 40.3%*100-43100-50212 MOTOR FUELS42,060 23,578 41,034 40,000 60,000 20,000 50.0%*100-43100-50220 REPAIR AND MAINTENANCE SUPPLIES49,987 60,997 69,130 40,000 70,000 30,000 75.0%* Supplies for repair100-43100-50223 BUILDING REPAIR SUPPLIES9,916 9,452 20,930 5,000 15,000 10,000 200.0%* Building maintenance costs. Maintenance service contracts moved to -401100-43100-50225 LANDSCAPE/DITCH MATERIALS22,482 12,362 29,564 40,000 50,000 10,000 25.0%Culverts100-43100-50226 SIGN REPAIR MATERIALS5,671 6,382 - 7,500 10,000 2,500 33.3%100-43100-50300 PROFESSIONAL SERVICES- - 305 - - - - 100-43100-50321 TELEPHONE11,232 11,192 11,626 11,500 11,500 - 0.0%* Removed Nexterra service, replacing with Verizon/Comcast100-43100-50323 RADIO UNITS- - - 2,000 4,000 2,000 100.0%* Radio - Hennepin County100-43100-50350 PRINTING AND BINDING- - - 500 500 - 0.0%* ECM100-43100-50360 INSURANCE- - - - - - - 100-43100-50365 WORKER'S COMPENSATION INSURANCE7,644 15,675 13,820 9,200 35,000 25,800 280.4%*100-43100-50380 UTILITY SERVICES16,410 22,497 12,988 21,000 22,000 1,000 4.8%* Gas & Garbage100-43100-50381 ELECTRIC UTILITIES4,070 4,221 10,006 10,000 10,000 - 0.0%* street lighting100-43100-50400 REPAIR AND MAINTENANCE - CONTRACT137,132 3,400 153,127 4,000 7,500 3,500 87.5%* Cintas100-43100-50401 REPAIR AND MAINT - BUILDINGS- - - 10,000 10,000 - 0.0%* Moved a portion from -223 - Maintenance service contracts. 100-43100-50403 REPAIR AND MAINT - VEHICLES- - - 10,000 10,000 - 0.0%* Contracted work100-43100-50417 UNIFORMS10,056 7,923 11,467 12,500 12,500 - 0.0%*100-43100-50430 MISCELLANEOUS EXPENSE- - - - - - - 100-43100-50433 DUES AND MEMBERSHIPS- 373 250 300 500 200 66.7%Page 6 of 9 Item 2a2. - 08-11-2022201920202021202220232022/20232022/2023Rev. 1, Drafted 8/11/2022G/L Account Description Actual Actual Actual Budget Preliminary Budget $$ Difference % Change Comments CITY OF CORCORAN2023 DRAFT BUDGET - GENERAL FUND100-43100-50810 REFUNDS & REIMBURSEMENT 961 - 5,720 - - - - 100-43100-50811 INSURANCE REFUNDS- - 50,746 - - - - 2021 had Roof damage (offsetted with the insurance claim revenue)TOTAL HIGHWAY, STREETS & ROADWAYS1,036,897 894,674 1,288,934 1,496,254 1,356,300 (139,954) -9.4%* 20% reimbursed by Enterprise FundsPAVED STREETS100-43121-50224 STREET MAINTENANCE MATERIALS42,398 101,297 76,565 15,000 15,000 - 0.0%Crack filling ($10k) and asphalt patching material ($5k)100-43121-50400 REPAIR AND MAINTENANCE - CONTRACT- - - 252,500 290,000 37,500 14.9%Asphalt maintenance ($225k), seal coating fog sealing ($75k)TOTAL PAVED STREETS42,398 101,297 76,565 267,500 305,000 37,500 14.0%UNPAVED STREETS100-43122-50224 STREET MAINTENANCE MATERIALS146,367 156,484 125,610 115,000 112,500 (2,500) -2.2%$112,500 gravel (went up 25%)100-43122-50400 REPAIR AND MAINTENANCE - CONTRACT96,953 111,075 109,565 182,500 232,500 50,000 27.4%$112,500 gravel, $130,000 dust control, trucking increase 50%, dust control increase 15%TOTAL UNPAVED STREETS243,320 267,560 235,175 297,500 345,000 47,500 16.0%*$125,000 Dust Control, $172,500 GravelICE & SNOW REMOVAL100-43125-50210 OPERATING SUPPLIES44,909 47,069 40,350 53,000 55,000 2,000 3.8%Salt and Sand - price increase in state contract and additional streets. 100-43125-50300 PROFESSIONAL SERVICES1,228 504 - 2,100 2,100 - 0.0%Snow removal (Maple Grove) - previously in 43100 deptTOTAL ICE & SNOW REMOVAL46,137 47,573 40,350 55,100 57,100 2,000 3.6%ENGINEERING100-43170-50101 FULL-TIME EMPLOYEES - REGULAR- - - - 173,900 173,900 -Reallocated Development Superintendent, allocated 40% of PW Director & Admin Assistant100-43170-50102 FULL-TIME EMPLOYEES - OVERTIME- - - - - - -100-43170-50111PART-TIME EMPLOYEES - REGULAR- - - - - - -100-43170-50121PERA- - - - 13,100 13,100 -100-43170-50122FICA- - - - 10,800 10,800 -100-43170-50126MEDICARE- - - - 2,600 2,600 -100-43170-50130EMPLOYER PAID INSURANCE- - - - 34,800 34,800 -100-43170-50300PROFESSIONAL SERVICES30,109 52,516 104,853 50,000 80,000 30,000 60.0%City projects100-43170-50303 ENGINEERING FEES- - - - - - - 100-43170-50309 WATERSHED LGU4,678 17,605 21,685 10,000 10,000 - 0.0%LGU wetland services. TOTAL ENGINEERING34,787 70,121 126,538 60,000 325,200 265,200 442.0%RECYCLING100-43201-50210 OPERATING SUPPLIES3,238 - 2,980 3,500 3,500 - 0.0%100-43201-50300 PROFESSIONAL SERVICES9,430 11,778 7,483 10,000 10,000 - 0.0%Provider to Managing Billing/Balance City Subsidy. TOTAL RECYCLING12,668 11,778 10,463 13,500 13,500 - 0.0%RECREATION100-45100-50101 FULL-TIME EMPLOYEES - REGULAR- - - 32,801 36,300 3,499 10.7%Park/Rec Coordinator split 50% with Parks100-45100-50102 FULL-TIME EMPLOYEES - OVERTIME- - - - - - - 100-45100-50111 PART-TIME EMPLOYEES - REGULAR- - - - 28,300 - - New PT Program Coordinator100-45100-50121 PERA- - - 2,460 2,800 340 13.8%Park/Rec Coordinator split 50% with Parks100-45100-50122 FICA- - - 2,033 4,100 2,067 101.7%Park/Rec Coordinator split 50% with Parks100-45100-50126 MEDICARE- - - 475 1,000 525 110.5%Park/Rec Coordinator split 50% with Parks100-45100-50130 EMPLOYER PAID INSURANCE- - - 8,694 9,000 306 3.5%Park/Rec Coordinator split 50% with Parks100-45100-50207 TRAINING AND INSTRUCTIONAL SUPPLIES- - - 900 17,762 16,862 1873.6%MRPA Conference, other trainings100-45100-50210 OPERATING SUPPLIES- - - 28,180 22,025 (6,155) -21.8%100-45100-50300 PROFESSIONAL SERVICES- - - 2,130 2,760 630 29.6%background check100-45100-50417 UNIFORMS- - - - 150 150 -new budget item100-45100-50433 DUES AND MEMBERSHIPS- - - - 500 500 -TOTAL RECREATION- - - 77,673 124,697 47,024 60.5%PARKS100-45200-50101 FULL-TIME EMPLOYEES - REGULAR60,656 83,573 94,065 86,729 36,300 (50,429) -58.1% Park/Rec Coordinator split 50% with Rec100-45200-50102 FULL-TIME EMPLOYEES - OVERTIME1,416 1,433 1,066 - 1,000 1,000 - 100-45200-50111 PART-TIME EMPLOYEES - REGULAR- - - - 23,400 Seasonal Employees100-45200-50121 PERA1,942 4,118 4,551 2,460 2,800 340 13.8%Park/Rec Coordinator split 50% with Rec100-45200-50122 FICA3,820 5,489 6,101 5,378 3,700 (1,678) -31.2%Park/Rec Coordinator split 50% with RecPage 7 of 9 IItem 2a2. - 08-11-2022201920202021202220232022/20232022/2023Rev. 1, Drafted 8/11/2022G/L Account Description Actual Actual Actual Budget Preliminary Budget $$ Difference % Change Comments CITY OF CORCORAN2023 DRAFT BUDGET - GENERAL FUND100-45200-50126 MEDICARE893 1,284 1,445 1,258 900 (358) -28.5%Park/Rec Coordinator split 50% with Rec100-45200-50130 EMPLOYER PAID INSURANCE- 11,540 14,326 8,694 9,000 306 3.5%Park/Rec Coordinator split 50% with Rec100-45200-50140 UNEMPLOYMENT COMPENSATION100 17 - - - - -100-45200-50207TRAINING AND INSTRUCTIONAL SUPPLIES30 - 110 400 100 (300) -75.0%100-45200-50210 OPERATING SUPPLIES56,782 21,967 24,404 27,500 30,000 2,500 9.1%100-45200-50221 EQUIPMENT PARTS AND ACCESSORIES19,475 37,015 37,507 30,000 60,000 30,000 100.0%Materials for projects, improvements and maintenance (mulch, woodchip, gravel) (self performed)100-45200-50261 RECREATION PROGRAMMING241 4,529 11,804 - - - - Inactive 2022 and forward100-45200-50300 PROFESSIONAL SERVICES3,639 1,348 768 370 1,000 630 170.3%Seasonal parks background check100-45200-50321 TELEPHONE765 842 682 800 2,000 1,200 150.0%100-45200-50365 WORKER'S COMPENSATION INSURANCE9,256 13,504 15,281 10,500 14,000 3,500 33.3%100-45200-50380 UTILITY SERVICES5,787 4,520 5,767 4,000 6,500 2,500 62.5%100-45200-50381 ELECTRIC UTILITIES- - - 1,500 1,500 - 0.0%Wright Hennepin100-45200-50382 WATER & SEWER- - - 2,500 2,500 - 0.0%City utility bills for water at parks100-45200-50417 UNIFORMS- - - - - - - 100-45200-50433 DUES AND MEMBERSHIPS410 - 800 500 - (500) -100.0%Move this budget to 45100100-45200-50520 BUILDINGS AND STRUCTURES- - - - - - -100-45200-50530IMPROVEMENTS OTHER THAN BLDGS41,749 39,312 38,810 40,000 40,000 - 0.0%100-45200-50810 REFUNDS & REIMBURSEMENT- - 2,210 - - - - TOTAL PARKS206,962 230,491 259,697 222,589 234,700 12,111 5.4%TOTAL PUBLIC WORKS & PARKS1,623,1691,623,4932,037,7222,490,1162,761,497271,381 10.9%ALL GENERAL FUND EXPENDITURE5,303,987 6,237,798 6,293,881 7,572,784 9,092,502 1,519,718 20.1%Page 8 of 9 Item 2a2. - 08-11-2022201920202021202220232022/20232022/2023Rev. 1, Drafted 8/11/2022G/L Account Description Actual Actual Actual Budget Preliminary Budget $$ Difference % Change Comments CITY OF CORCORAN2023 DRAFT BUDGET - GENERAL FUNDDEBT SERVICEEQUIPMENT CERTIFICATE FUNDDisbursements Equipment Certificate Fiscal Agent Fees / Issuing FeesPrincipal Principal & Interest-2008- - - Principal & Interest-2010- - - Principal & Interest-201244,914 44,389 44,389 - - - - Principal & Interest-201452,916 52,878 52,878 - - - - Principal & Interest-2016 Equip36,330 36,015 36,015 39,690 38,955 (735) -1.9%Principal & Interest-2018 Equip81,900 80,010 80,010 81,323 79,275 (2,048) -2.5%Principal & Interest-2018 Debt Service39,454 37,406 37,406 32,996 30,634 (2,363) -7.2%Principal & Interest-2018 Abatement68,250 73,500 73,500 78,750 78,750 - 0.0%Principal & Interest-2020 Equip104,475 102,690 (1,785) -1.7%Principal & Interest-2022 Equip- 249,624 249,624 -Total Principal & Interest323,764 324,198 324,198 337,234 579,928 242,694 72.0%Required 5% overageTotal323,764 324,198 324,198 337,234 579,928 242,694 72.0%Facility Expansion (Public Works) 2012BPrincipal & Interest229,044 231,617 231,617 222,485 224,375 1,890 0.8%Required 5% OverageTotal229,044 231,617 231,617 222,485 224,375 1,890 0.8%COMBINED DEBT SERVICE EXPENDITURES552,808 555,815 555,815 559,719 804,303244,583 43.7%2,786,4824,067,9364,443,2435,139,7116,518,2921,378,58126.8%15.556%4,602,1276,578,7416,966,6627,572,7849,092,5021,519,71820.1%552,808555,815555,815559,718804,303244,584 43.7%5,154,9357,134,5567,134,5568,132,5029,896,8051,764,30221.7%5,856,7956,793,6136,849,6968,132,5029,896,8051,764,30221.7%(701,859)340,943284,859-- - - 4,262,9374,660,5594,660,5595,699,4307,322,5951,623,16428.5%Total Property Tax Levy + Debt Serv Tax Levy3,710,1294,104,7444,104,7445,139,7116,518,2921,378,58126.8%2,786,4824,067,9364,067,936-- - - REVENUE - EXPENSETOTAL PROPERTY TAX REVENUETOTAL GENERAL FUND REVENUETOTAL DEBT SERVICE TAX LEVYTOTAL ALL REVENUESTOTAL ALL EXPENSESTOTAL CERTIFIED LEVY (INCLUDES DEBT SERVICE)TOTAL PROPERTY TAX LEVYACTUAL PROPERTY TAX COLLECTEDPage 9 of 9 Item 2a2. 8-25-2022201920202021202220232022/20232022/2023Rev. 2, Draft 08/25/2022G/L AccountAccountDescription Actual Actual Actual Budget Preliminary Budget $$ Difference % Change Comments GENERAL FUND REVENUETAXES- 100-00000-31000 31000 GENERAL PROPERTY TAXES2,786,482 4,067,936 4,443,243 5,139,711 6,291,222 1,151,511 22.4%TOTAL TAXES2,786,482 4,067,936 4,443,243 5,139,711 6,291,222 1,151,511 22.4%LICENSES AND PERMITS100-00000-32100 32100 BUSINESS LICENSES & PERMITS- - 75 - 10,350 10,350 -Includes estimated $10,000 for rental license100-00000-32110 32110 LIQUOR LICENSE FEE14,475 11,250 14,475 16,000 15,500 (500) -3.1%100-00000-32210 32210 BLDG/PLAN REVIEW FEES1,289,094 1,232,582 1,471,688 1,296,000 1,300,000 4,000 0.3%single family, multi-tenant and commerical construction , less surcharge100-00000-32290 32290 WETLAND PERMIT FEES400 1,600 400 - 1,000 1,000 - TOTAL LICENSES AND PERMITS1,303,969 1,245,432 1,486,638 1,312,000 1,326,850 14,850 1.1%INTERGOVERNMENTAL REVENUE100-00000-33400 33400 STATE GRANTS AND AIDS38,810 472,770 38,810 40,000 40,000 - 0.0%NW Trail Grant100-00000-33416 33416 POLICE TRAINING REIMBURSEMENT776 10,350 10,304 12,500 12,500 - 0.0%100-00000-33418 33418 MUNICIPAL STATE AID FOR STREETS - MAINTENAN150,864 155,079 150,864 150,000 150,000 - 0.0%100-00000-33423 33423 POLICE STATE AID- 119,168 68,944 74,600 80,000 5,400 7.2%YEF is actual amount received + added in Vest Reimbursement100-00000-33426 33426 AGRICULTURAL MARKET VALUE CREDIT13,315 19,831 38,546 10,000 20,000 10,000 100.0%100-00000-33429 33429 STATE AID - PERA- - - 1,845 1,845 - 0.0%100-00000-33615 33615 COUNTY RECYCLING GRANT10,203 13,992 13,962 14,000 13,900 (100) -0.7%100-00000-33620 33620 OTHER COUNTY GRANTS AND AIDS- 10,000 1,500 10,000 10,000 - 0.0%UASI Grant100-00000-33640 33640 TOWARD ZERO DEATH GRANT59,689 (30,345) 104,057 - 10,000 10,000 -Offsets with Expenditure - Orono is administering in 2022 and 2023TOTAL INTERGOVERNMENTAL REVENUE273,657 770,845 426,987 312,945 338,245 25,300 8.1%CHARGES FOR SERVICES100-00000-34100 34100 CHARGES FOR SERVICES8 190 10 - 300 300 - 100-00000-34101 34101 FACILITY RENTAL2,767 1,142 2,767 1,500 2,000 500 33.3%100-00000-34103 34103 ZONING/LAND USE APPL FEE53,071 50,535 57,866 45,000 55,000 10,000 22.2%100-00000-34105 34105 COPIES/MAPS3,281 6 5,271 100 2,000 1,900 1900.0%100-00000-34107 34107 ASSESSMENT SEARCHES25 25 25 50 30 (20) -40.0%100-00000-34110 34110 CITY PLANNER REVIEW FEE1,024 80 - 32,500 50,000 17,500 53.8%City Planner's time, 2021 coded to miscellaneous revenue100-00000-34200 34200 PUBLIC SAFETY PERMITS3,260 4,190 3,880 4,000 4,000 - 0.0%100-00000-34201 34201 SPECIAL POLICE SERVICES3,400 - 4,375 5,000 5,000 - 0.0%100-00000-34203 34203 POLICE REPORTS210 286 252 400 300 (100) -25.0%100-00000-34300 34300 PUBLIC WORKS PERMITS AND FEES16,707 16,131 17,257 5,000 16,500 11,500 230.0%100-00000-34301 34301 DUST CONTROL30,372 48,350 42,240 - - - - Per council, no further assessment 2022 and forward100-00000-34303 34303 ICE & SNOW REMOVAL7,077 - - 6,000 6,000 - 0.0%100-00000-34310 34310 PUBLIC WORKS REVIEW FEE1,100 42,585 - 88,200 88,200 - 0.0%Public Works Director & PW Development Superintendent's Time100-00000-34400 34400 RECYCLING298 3,166 2,230 5,000 5,000 - 0.0%100-00000-34403 34403 REFUSE COLLECTION CHARGES5,346 - 5,346 3,250 4,500 1,250 38.5%100-00000-34790 34790 RECREATION PROGRAMMING51,660 5 51,274 47,980 46,735 (1,245) -2.6%Spring Baseball, Summer Soccer, Fall BaseballTOTAL CHARGES FOR SERVICES179,606 166,691 192,794 243,980 285,565 41,585 17.0%FINES AND FORFEITS100-00000-35100 35100 FINES20,755 18,118 17,086 40,000 25,000 (15,000) -37.5%Reflects actual experienceTOTAL FINES AND FORFEITS20,755 18,118 17,086 40,000 25,000 (15,000) -37.5%CITY OF CORCORAN2023 DRAFT BUDGET - GENERAL FUNDPage 1 of 9 Item 2a2. 8-25-2022201920202021202220232022/20232022/2023Rev. 2, Draft 08/25/2022G/L AccountAccountDescription Actual Actual Actual Budget Preliminary Budget $$ Difference % Change Comments CITY OF CORCORAN2023 DRAFT BUDGET - GENERAL FUNDOTHER REVENUE100-00000-36100 36100 SPECIAL ASSESSMENT- - 350 - - - - Special Assessment Fee100-00000-36200 36200 MISCELLANEOUS REVENUES28,378 11,668 50,903 4,000 4,000 - 0.0%Wetland Buffer Sign and Worker's Comp Reimb.; 2021 coded City Planner time in this line item100-00000-36210 36210 INTEREST EARNINGS1 17,644 11,427 8,000 11,500 3,500 43.8%100-00000-36220 36220 RENTS AND ROYALTIES4,113 6,909 6,213 5,000 7,000 2,000 40.0%100-00000-36230 36230 DONATIONS998 768 998 - 1,000 1,000 - 100-00000-36290 36290 SALE OF INVESTMENTS- (1,371) - - - - - 100-00000-36400 36400 REFUNDS/REIMBURSEMENTS4,167 5,170 4,167 - 5,000 5,000 -Copier Lease Refund & Vest Reimbursement100-00000-38050 38050 CABLE FRANCHISE FEE- 50,059 56,691 53,000 59,000 6,000 11.3%100-00000-39203 39203 TRANSFER FROM OTHER FUND- 218,872 269,164 454,148 535,500 81,352 17.9%From Water/Sewer for selected PW items (see * in 43100 dept) and City staff time (3.74 FTE)TOTAL OTHER REVENUE37,657 309,719 399,913 524,148 623,000 98,852 18.9%TOTAL GENERAL FUND REVENUE4,602,127 6,578,741 6,966,662 7,572,784 8,889,882 1,317,098 17.4%GENERAL FUND EXPENDITURESGENERAL GOVERNMENTCITY COUNCIL100-41110-50101 50101 FULL-TIME EMPLOYEES - REGULAR19,260 19,260 16,515 19,260 19,260 - 0.0%100-41110-50122 50122 FICA1,194 1,194 1,024 1,195 1,195 - 0.0%100-41110-50126 50126 MEDICARE279 279 239 280 280 - 0.0%100-41110-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES580 3,089 3,555 6,500 5,000 (1,500) -23.1%100-41110-50210 50210 OPERATING SUPPLIES1,352 1,727 1,087 3,000 2,000 (1,000) -33.3%100-41110-50365 50365 WORKER'S COMPENSATION INSURANCE67 92 - - 150 150 - TOTAL CITY COUNCIL22,732 25,642 22,420 30,235 27,885 (2,350) -7.8%COMMUNICATION100-41130-50325 50325 OTHER COMMUNICATION - WEBSITE975 400 3,508 5,000 3,000 (2,000) -40.0%100-41130-50350 50350 PRINTING AND BINDING7,148 10,007 7,640 10,000 10,000 - 0.0%NewsletterTOTAL COMMUNICATION8,123 10,407 11,148 15,000 13,000 (2,000) -13.3%CITY ADMINISTRATOR100-41320-50101 50101 FULL-TIME EMPLOYEES - REGULAR126,131 132,279 144,620 139,360 152,000 12,640 9.1%100-41320-50121 50121 PERA9,411 9,921 10,007 10,452 11,400 948 9.1%100-41320-50122 50122 FICA7,413 7,344 7,898 8,640 9,500 860 10.0%100-41320-50126 50126 MEDICARE1,734 1,718 1,847 2,021 2,300 279 13.8%100-41320-50130 50130 EMPLOYER PAID INSURANCE12,985 10,236 11,615 20,414 21,300 886 4.3%100-41320-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES3,720 1,156 630 5,500 5,000 (500) -9.1%MCMA Conference, ICMA Conference, LMC Conference, Leadership Growth Group, MAMA100-41320-50210 50210 OPERATING SUPPLIES1,184 638 1,208 - 1,200 1,200 - Moved to Telephone for cell reimbursement and travel expense for mileage reimbursement100-41320-50300 50300 PROFESSIONAL SERVICES- - - - - - -100-41320-5032150321 TELEPHONE- - - 600 600 - 0.0%100-41320-50331 50331 TRAVEL EXPENSE- - - 600 600 - 0.0%100-41320-50365 50365 WORKER'S COMPENSATION INSURANCE734 964 1,927 750 1,000 250 33.3%100-41320-50433 50433 DUES AND MEMBERSHIPS1,075 1,203 1,257 1,400 1,400 - 0.0%MN City/County Managers, ICMATOTAL CITY ADMINISTRATOR164,387 165,458 181,009 189,737 206,300 16,563 8.7%ADMINISTRATION100-41400-50101 50101 FULL-TIME EMPLOYEES - REGULAR227,746 263,711 255,568 223,020 249,300 26,280 11.8%Moved Finance staff to Finance Department, effective 2022 (to 41500 department number; includes Finance Manager & Accountant). 100-41400-50102 50102 FULL-TIME EMPLOYEES - OVERTIME- 2,792 4,888 - 2,500 2,500 - 100-41400-50111 50111 PART-TIME EMPLOYEES - REGULAR- - - - 30,400 2022 Administrative Assistant - Communications budget under Full-Time line item 100-41400-50101. Switch to this line item since PT position in 2023100-41400-50112 50112 PART-TIME EMPLOYEES - OVERTIME- - - - - 100-41400-5012150121 PERA17,081 19,988 19,534 16,726 21,000 4,274 25.6%100-41400-50122 50122 FICA14,394 16,163 15,571 13,828 17,400 3,572 25.8%100-41400-50126 50126 MEDICARE3,366 3,780 3,449 3,234 4,100 866 26.8%100-41400-50130 50130 EMPLOYER PAID INSURANCE55,725 68,270 69,853 54,739 57,000 2,261 4.1%100-41400-50140 50140 UNEMPLOYMENT COMPENSATION- - - - - - - Page 2 of 9 Item 2a2. - 8-25-2022201920202021202220232022/20232022/2023Rev. 2, Draft 08/25/2022G/L AccountAccountDescription Actual Actual Actual Budget Preliminary Budget $$ Difference % Change Comments CITY OF CORCORAN2023 DRAFT BUDGET - GENERAL FUND100-41400-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES3,599 7,458 4,769 7,000 5,000 (2,000) -28.6%Moved Finance staff to Finance Department, effective 2022100-41400-50210 50210 OPERATING SUPPLIES1,799 620 612 - - - - Moved to 100-41900-50210 ($1,000) & 100-41400-331 ($1,250)100-41400-50300 50300 PROFESSIONAL SERVICES137 - 10,125 - - - - Hired staff instead of contracting out, beginning 2022100-41400-50331 50331 TRAVEL EXPENSE- - - 1,250 1,000 (250) -20.0%Mileage Reimbursement100-41400-50365 50365 WORKER'S COMPENSATION INSURANCE1,972 2,590 3,803 2,205 3,000 795 36.1%100-41400-50433 50433 DUES AND MEMBERSHIPS1,448 1,007 - 1,000 1,500 500 50.0%TOTAL ADMINISTRATION327,267 386,378 388,172 323,002 392,200 69,198 21.4%ELECTION100-41410-50114 50114 TEMPORARY/SEASONAL EMPLOYEES- - - 15,700 500 (15,200) -96.8%Training for Presidential Primary in 2023100-41410-50210 50210 OPERATING SUPPLIES1,420 22,472 2,224 2,000 3,000 1,000 50.0%100-41410-50331 50331 TRAVEL EXPENSE- - - 300 300 - 0.0%100-41410-50430 50430 MISCELLANEOUS EXPENSE- 6,119 - - 100 100 - TOTAL ELECTION1,420 28,591 2,224 18,000 3,900 (14,100) -78.3%FINANCE100-41500-50101 50101 FULL-TIME EMPLOYEES - REGULAR- - - 165,723 224,100 58,377 35.2%2023 added Accounting Clerk - recooped in transfer over from Enterprise Funds.Separated Finance Staff from Administration Staff eff. 2022.100-41500-50102 50102 FULL-TIME EMPLOYEES - OVERTIME- - - - 1,000 1,000 - 100-41500-50121 50121 PERA- - - 12,429 16,900 4,471 36.0%100-41500-50122 50122 FICA- - - 10,275 13,900 3,625 35.3%100-41500-50126 50126 MEDICARE- - - 2,403 3,300 897 37.3%100-41500-50130 50130 EMPLOYER PAID INSURANCE- - - 37,803 63,200 25,397 67.2%100-41500-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES- - - 4,000 3,500 (500) -12.5%MNGFOA Conference100-41500-50300 50300 PROFESSIONAL SERVICES37,000 41,075 45,360 43,000 47,250 4,250 9.9%Audit Service100-41500-50331 50331 TRAVEL EXPENSE- - - - 500 500 -MNGFOA Conference100-41500-50433 50433 DUES AND MEMBERSHIPS- - - 750 1,000 250 33.3%MNGFOA Membership & LMC MembershipTOTAL FINANCE37,000 41,075 45,360 276,383 374,650 98,267 35.6%ASSESSING100-41550-50210 50210 OPERATING SUPPLIES876 1,764 - 1,000 300 (700) -70.0%100-41550-50300 50300 PROFESSIONAL SERVICES72,995 57,204 94,000 101,000 120,000 19,000 18.8%Actual 2022 came in at $118,000100-41550-50322 50322 POSTAGE- 4 - - - - - TOTAL ASSESSING73,870 58,972 94,000 102,000 120,300 18,300 17.9%LEGAL100-41600-50300 50300 PROFESSIONAL SERVICES34,152 39,226 51,972 38,000 45,000 7,000 18.4%TOTAL LEGAL34,152 39,226 51,972 38,000 45,000 7,000 18.4%CENTRAL SERVICES100-41900-50200 50200 OFFICE SUPPLIES6,609 3,745 5,304 4,750 5,000 250 5.3%100-41900-50210 50210 OPERATING SUPPLIES29,081 24,486 34,255 28,500 35,500 7,000 24.6%Office Chairs (12 for CH)100-41900-50212 50212 MOTOR FUELS- - - - 500 500 -Fuel for City Vehicle100-41900-50300 50300 PROFESSIONAL SERVICES24,002 21,254 24,770 27,500 30,000 2,500 9.1%Mental health policy costs ($5,500) and ADP Admin Fee100-41900-50304 50304 LEGAL FEES- - 107 - - - - 100-41900-50321 50321 TELEPHONE2,290 2,812 4,171 2,500 4,000 1,500 60.0%100-41900-50322 50322 POSTAGE3,435 3,275 3,177 4,000 4,000 - 0.0%100-41900-50350 50350 PRINTING AND BINDING- - - 1,000 1,000 - 0.0%ECM Invoices100-41900-50360 50360 INSURANCE67,666 78,837 80,576 88,000 108,000 20,000 22.7%Property/Casualty Insurance100-41900-50380 50380 UTILITY SERVICES15,115 13,949 28,611 9,000 15,000 6,000 66.7%Randy's Garbage, Centerpoint Energy100-41900-50381 50381 ELECTRIC UTILITIES- - - 19,000 19,000 - 0.0%Wright Hennepin100-41900-50382 50382 WATER & SEWER- - - - - - - Once City connects, this will be the GL account100-41900-50400 50400 REPAIR AND MAINTENANCE - CONTRACT12,899 13,814 11,196 9,500 14,000 4,500 47.4%All other100-41900-50401 50401 REPAIR AND MAINT - BUILDINGS- - - 8,000 18,000 10,000 125.0%Cleaning, includes $6,000 budgeted previous years in 100-41900-50520100-41900-50403 50403 REPAIR AND MAINT - VEHICLES- - - - 1,500 1,500 - 100-41900-50404 50404 REPAIR AND MAINT - MACHINERY/EQUIPMENT- - - 2,000 2,000 - 0.0%Service on Generator100-41900-50413 50413 OFFICE EQUIPMENT RENTAL- - - - 600 600 -Folder Inserter rental (33%)100-41900-50430 50430 MISCELLANEOUS EXPENSE- 202,520 8,904 - 20,000 20,000 -Staff/retention plan (216,100) moved to each department applicable from draft rev. 1 of budget, retained $20,000 in this line item due to additional items still being worked on100-41900-50431 50431 BANKING CHARGES267 362 333 400 400 - 0.0%Page 3 of 9 Item 2a2. 8-25-2022201920202021202220232022/20232022/2023Rev. 2, Draft 08/25/2022G/L AccountAccountDescription Actual Actual Actual Budget Preliminary Budget $$ Difference % Change Comments CITY OF CORCORAN2023 DRAFT BUDGET - GENERAL FUND100-41900-50432 50432 CREDIT CARD FEES6,539 7,765 9,426 8,000 8,000 - 0.0%Higher than anticipated credit card activity100-41900-50433 50433 DUES AND MEMBERSHIPS25,950 25,166 28,086 25,000 28,000 3,000 12.0%Includes Elm Creek Mgmt (2539 increase for a total of $18,863.81)100-41900-50520 50520 BUILDINGS AND STRUCTURES- 5,967 - 6,000 - (6,000) -100.0%Inactive account - moved 2023 budget amount to 100-41900-50401100-41900-50700 50700 TRANSFERS304,052 337,000 - 389,417 360,000 (29,417) -7.6%CIP (325k), transfer to stormwater fund (10,000), to facility fund (25,000)100-41900-50810 50810 REFUNDS & REIMBURSEMENT- - 530 - - - - Inactive account100-41900-50811 50811 INSURANCE REFUNDS- - 49,441 - - - - Inactive account; 2021 had roof damage - offsets with the insurance claim revenueTOTAL CENTRAL SERVICES497,905 740,953 288,888 632,567 674,500 41,933 6.6%PLANNING & ZONING100-41910-50101 50101 FULL-TIME EMPLOYEES - REGULAR- 13,382 60,210 99,005 111,100 12,095 12.2%City Planner, 50% of Admin Asisst-Planning, transition from PT to FT in Feb 1st 2023100-41910-50102 50102 FULL-TIME EMPLOYEES - OVERTIME- - - - 1,000 1,000 - 100-41910-50111 50111 PART-TIME EMPLOYEES - REGULAR- - - - 4,300 4,300 -2022 PT Admin Assistant - Planning started, budgeted in 100-41910-50101 in 2022. Will be FT on 2/1/2023100-41910-50121 50121 PERA- 909 4,530 7,425 8,700 1,275 17.2%100-41910-50122 50122 FICA- 960 3,948 6,138 7,200 1,062 17.3%100-41910-50126 50126 MEDICARE- 225 923 1,436 1,700 264 18.4%100-41910-50130 50130 EMPLOYER PAID INSURANCE- 1,372 11,786 20,414 29,300 8,886 43.5%100-41910-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES- - 408 1,500 1,500 - 0.0%Planetizen, Conferences, Other training as needed100-41910-50210 50210 OPERATING SUPPLIES36 448 2,141 - 500 500 -moved to -350, recode to specific funds100-41910-50300 50300 PROFESSIONAL SERVICES73,907 79,407 87,730 50,000 65,000 15,000 30.0%Landform100-41910-50350 50350 PRINTING AND BINDING- - 386 1,000 750 (250) -25.0%ECM Invoices100-41910-50365 50365 WORKER'S COMPENSATION INSURANCE- 160 554 407 500 93 22.9%100-41910-50430 50430 MISCELLANEOUS EXPENSE- - 13,500 - - - - 2021 - Grading escrow refunds from prior year revenue100-41910-5043350433 DUES AND MEMBERSHIPS- - - - 250 250 - TOTAL PLANNING & ZONING73,942 96,864 186,116 187,325 231,800 44,475 23.7%INFORMATION TECHNOLOGY100-41920-50101 50101 FULL-TIME EMPLOYEES - REGULAR- - - - - - - IT Manager budgeted to start 4/1/2023100-41920-50102 50102 FULL-TIME EMPLOYEES - OVERTIME- - - - - - - 100-41920-50121 50121 PERA- - - - - - - 100-41920-50122 50122 FICA- - - - - - - 100-41920-50126 50126 MEDICARE- - - - - - - 100-41920-50130 50130 EMPLOYER PAID INSURANCE- - - - - - - 100-41920-50210 50210 OPERATING SUPPLIES8,800 8,756 16,313 16,000 40,000 24,000 150.0%Copier Lease, Annual License Renewals; Watchguard, LETG100-41920-50221 50221 REPAIRS AND MAINTENANCE SUPPLIES - EQUIP31,561 27,138 46,351 45,500 45,000 (500) -1.1%Add't computers for new staff, replace old equipments, moved annual licenses to Operating Supplies100-41920-50300 50300 PROFESSIONAL SERVICES66,944 73,248 86,842 95,000 105,000 10,000 10.5%Managed Services; $2,500 increase for Watchguard (body cameras)100-41920-50530 50530 IMPROVEMENTS OTHER THAN BLDGS8,394 2,072 2,177 20,000 - (20,000) -100.0%Inactive in 2022 and forward. Combined with 100-41920-50210100-41920-50810 50810 REFUNDS & REIMBURSEMENT8,000 (8,000) - - - - -Inactive in 2022 and forward. Should be recorded as revenue.TOTAL INFORMATION TECHNOLOGY123,699 103,214 151,683 176,500 190,000 13,500 7.6%OTHER FINANCING USES100-49360-50720 50720 INTERFUND TRANSFERS- 525,787 - - - - -Inactive account.TOTAL OTHER FINANCING USES- 525,787 - - - - - TOTAL GENERAL GOVERNMENT1,364,498 2,222,565 1,422,993 1,988,749 2,279,535 290,786 14.6%PUBLIC SAFETYPOLICE100-42100-50101 50101 FULL-TIME EMPLOYEES - REGULAR750,537 707,101 717,077 985,156 1,192,400 207,244 21.0%Add 2 FT Officers100-42100-50102 50102 FULL-TIME EMPLOYEES - OVERTIME20,038 24,893 68,921 29,572 39,420 9,848 33.3%100-42100-50103 50103 FULL-TIME EMPLOYEES - EVENT PAY18,041 3,611 8,428 - 18,000 18,000 -TZD & Events100-42100-50111 50111 PART-TIME EMPLOYEES - REGULAR68,403 67,302 56,575 119,020 88,900 (30,120) -25.3%Decrease CSO Hours100-42100-50112 50112 PART-TIME EMPLOYEES - OVERTIME- 150 - - - - - 100-42100-50113 50113 PART-TIME EMPLOYEES - EVENT PAY9,527 15,763 18,397 5,000 15,000 10,000 200.0%100-42100-50121 50121 PERA131,266 133,616 140,149 198,165 228,300 30,135 15.2%100-42100-50122 50122 FICA3,096 3,777 3,949 4,483 3,100 (1,383) -30.8%100-42100-50126 50126 MEDICARE12,245 11,833 12,375 16,440 19,200 2,760 16.8%Page 4 of 9 Item 2a2. 8-25-2022201920202021202220232022/20232022/2023Rev. 2, Draft 08/25/2022G/L AccountAccountDescription Actual Actual Actual Budget Preliminary Budget $$ Difference % Change Comments CITY OF CORCORAN2023 DRAFT BUDGET - GENERAL FUND100-42100-50130 50130 EMPLOYER PAID INSURANCE156,936 162,749 182,601 203,376 219,100 15,724 7.7% Additional staff; $12,000 PERA Disability Requirement100-42100-50140 50140 UNEMPLOYMENT COMPENSATION- - - - - - - 100-42100-50200 50200 OFFICE SUPPLIES2,348 2,015 7,712 3,600 3,600 - 0.0%100-42100-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES22,717 25,808 22,208 28,900 38,000 9,100 31.5%New POST rules, 2 new officers, Tuition reimbursements100-42100-50209 50209 POLICE RESERVES3,939 3,385 1,985 3,500 3,500 - 0.0%100-42100-50210 50210 OPERATING SUPPLIES9,344 13,675 35,132 17,000 21,000 4,000 23.5%1 additional taser per year100-42100-50212 50212 MOTOR FUELS26,498 18,410 27,581 22,000 27,000 5,000 22.7%100-42100-50220 50220 REPAIR AND MAINTENANCE SUPPLIES9,608 16,196 15,958 11,000 8,000 (3,000) -27.3%CSO Fleet Addition, Move $3,000 of budget to 100-42100-50403100-42100-50223 50223 BUILDING REPAIR SUPPLIES5,756 5,110 6,971 6,500 7,500 1,000 15.4%Increased repairs needed100-42100-50300 50300 PROFESSIONAL SERVICES2,585 4,651 27,569 21,400 30,000 8,600 40.2%Background checks & Evidence Audit, Social Worker100-42100-50304 50304 LEGAL FEES24,939 23,313 27,602 25,500 25,500 - 0.0%100-42100-50305 50305 PRISONER4,541 1,671 1,396 6,000 4,000 (2,000) -33.3%100-42100-50321 50321 TELEPHONE8,717 9,495 13,470 9,500 12,500 3,000 31.6%100-42100-50322 50322 POSTAGE34 34 68 250 100 (150) -60.0%100-42100-50323 50323 RADIO UNITS17,361 21,797 20,376 21,500 23,500 2,000 9.3%Add 4 radios100-42100-50350 50350 PRINTING AND BINDING- - - 800 800 - 0.0%ECM invoices & business cards100-42100-50365 50365 WORKER'S COMPENSATION INSURANCE44,252 62,769 71,812 48,000 150,000 102,000 212.5%Higher than anticipated costs due to experience100-42100-50381 50381 ELECTRIC UTILITIES7,795 9,336 10,020 - - - - Moved to Emergency Management Department100-42100-50400 50400 REPAIR AND MAINTENANCE - CONTRACT- - - 1,000 500 (500) -50.0%Cintas100-42100-50403 50403 REPAIR AND MAINT - VEHICLES- - - 4,700 7,700 3,000 63.8%Moved $3,000 of budget from 100-42100-50220100-42100-50417 50417 UNIFORMS8,414 12,440 18,596 22,600 26,000 3,400 15.0%Vest Reimbursement + additional officers100-42100-50430 50430 MISCELLANEOUS EXPENSE- - - - - - - 100-42100-50433 50433 DUES AND MEMBERSHIPS2,065 1,892 3,821 2,800 3,500 700 25.0%100-42100-50435 50435 GRANT DISBURSEMENT- - 50,802 - - - - No longer administering TZD grant in 2022 and 2023100-42100-50810 50810 REFUNDS & REIMBURSEMENT1,500 2,929 16,285 - - - - Inactive - should not be using. Would be considered revenue.100-42100-50811 50811 INSURANCE REFUNDS- - 746 - - - - Inactive - should not be using. Would be considered revenue.TOTAL POLICE1,372,499 1,365,723 1,588,583 1,817,762 2,216,120 398,358 21.9%POLICE ADMINISTRATION100-42102-50101 50101 FULL-TIME EMPLOYEES - REGULAR78,617 66,500 91,337 125,379 140,300 14,921 11.9%100-42102-50102 50102 FULL-TIME EMPLOYEES - OVERTIME83 407 703 500 500 - 0.0%100-42102-50111 50111 PART-TIME EMPLOYEES - REGULAR- - - - - - - 100-42102-50121 50121 PERA4,767 5,018 6,900 9,441 10,600 1,159 12.3%100-42102-50122 50122 FICA5,120 4,300 5,883 7,804 8,700 896 11.5%100-42102-50126 50126 MEDICARE1,197 1,006 1,376 1,825 2,100 275 15.1%100-42102-50130 50130 EMPLOYER PAID INSURANCE17,534 18,387 19,129 34,777 26,400 (8,377) -24.1%1 Employee budgeted as waiving Cafetaria plan100-42102-50140 50140 UNEMPLOYMENT COMPENSATION- - - - - - - TOTAL POLICE ADMINISTRATION107,318 95,618 125,329 179,726 188,600 8,874 4.9%EMERGENCY MANAGEMENT100-42151-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES- - - 1,250 3,000 1,750 140.0%Additional officers going to training100-42151-50210 50210 OPERATING SUPPLIES- - - 5,450 5,450 - 0.0%Code Red100-42151-50381 50381 ELECTRIC UTILITIES- - - 600 1,000 400 66.7%Wright Hennepin100-42151-50404 50404 REPAIR AND MAINT - MACHINERY/EQUIPMENT- - - 1,700 1,700 - 0.0%Siren Maintenance Fee100-42151-50433 50433 DUES AND MEMBERSHIPS- - - 500 500 - 0.0%AMEM MembershipTOTAL EMERGENCY MANAGEMENT- - - 9,500 11,650 2,150 22.6%FIRE100-42200-50101 50101 FULL-TIME EMPLOYEES - REGULAR- - - - 28,400 28,400 -Hire Fire Commander in Quarter 4 of 2023100-42200-50121 50121 PERA- - - - 5,100 5,100 -100-42200-5012250122 FICA- - - - - - -100-42200-5012650126 MEDICARE- - - - 500 500 -100-42200-5013050130 EMPLOYER PAID INSURANCE- - - - 5,300 5,300 -100-42200-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES- - - - 1,000 1,000 -100-42200-5021050210 OPERATING SUPPLIES- - - - 5,000 5,000 -100-42200-5030050300 PROFESSIONAL SERVICES348,658 366,103 384,241 427,000 569,630 142,630 33.4%Projected contract increase: Rogers increase 51%, Loretto increase 10.4%, Hanover increase 17%100-42200-50321 50321 TELEPHONE- - - - 150 150 - 100-42200-50323 50323 RADIO UNITS- - - - 300 300 - 100-42200-50365 50365 WORKER'S COMPENSATION INSURANCE- - - - 3,500 3,500 - Page 5 of 9 Item 2a2. 8-25-2022201920202021202220232022/20232022/2023Rev. 2, Draft 08/25/2022G/L AccountAccountDescription Actual Actual Actual Budget Preliminary Budget $$ Difference % Change Comments CITY OF CORCORAN2023 DRAFT BUDGET - GENERAL FUND100-42200-50417 50417 UNIFORMS- - - - 1,500 1,500 - 100-42200-50403 50403 REPAIR AND MAINT - VEHICLES- - - - 1,200 1,200 - 100-42200-50433 50433 DUES AND MEMBERSHIPS- - - - 500 500 - 100-42200-50550 50550 MOTOR VEHICLES- - - - - - - 100-42200-50580 50580 OTHER EQUIPMENT- - - 10,000 10,000 - 0.0%Transfer to fund for future use, new education/inspection programTOTAL FIRE348,658 366,103 384,241 437,000 632,080 195,080 44.6%BUILDING INSPECTION100-42400-50101 50101 FULL-TIME EMPLOYEES - REGULAR- - 107,012 119,604 197,100 77,496 64.8%Permit Tech, Const. Srv. Coord., Allocated 20% of PW Director & Admin Assis.100-42400-50102 50102 FULL-TIME EMPLOYEES - OVERTIME- - 36 1,000 1,000 - 0.0%100-42400-50121 50121 PERA- - 8,296 9,046 14,800 5,754 63.6%100-42400-50122 50122 FICA- - 7,186 7,477 12,300 4,823 64.5%100-42400-50126 50126 MEDICARE- - 1,903 1,748 2,900 1,152 65.9%100-42400-50130 50130 EMPLOYER PAID INSURANCE- - 8,814 21,056 33,300 12,244 58.1%100-42400-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES- - 270 - 1,000 1,000 - 100-42400-50300 50300 PROFESSIONAL SERVICES335,863 392,953 541,354 470,000 400,000 (70,000) -14.9%200 new home permits anticipated compared to 230 in 2022100-42400-50303 50303 ENGINEERING FEES- 665 9,963 - 30,000 30,000 - 100-42400-50437 50437 Surcharges30,878 44,520 16,405 - - - - Pass through Due to Other Gov't Liability account moving forwardTOTAL BUILDING INSPECTION366,741 438,137 701,239 629,931 692,400 62,469 9.9%CODE ENFORCEMENT100-42401-50101 50101 FULL-TIME EMPLOYEES - REGULAR68,549 70,887 - - 28,000 28,000 -50% of Admin Asisst-Planning, start date of February 1st, 2023100-42401-50102 50102 FULL-TIME EMPLOYEES - OVERTIME- 609 - - 1,000 1,000 -100-42401-5012150121 PERA5,141 5,362 - - 2,100 2,100 -100-42401-5012250122 FICA4,317 4,759 - - 1,800 1,800 -100-42401-5012650126 MEDICARE1,076 1,113 - - 500 500 -100-42401-5013050130 EMPLOYER PAID INSURANCE8,339 8,434 - - 8,200 8,200 -100-42401-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES715 - - - 1,500 1,500 -Initial training for employee100-42401-50210 50210 OPERATING SUPPLIES1,318 1,062 - - - - -100-42401-50300 50300 PROFESSIONAL SERVICES31,161 33,388 33,776 20,000 15,000 (5,000) -25.0%Contract Code Enforcement, reduce 2023 due to hiring FT assistant100-42401-50365 50365 WORKER'S COMPENSATION INSURANCE488 481 - - - - - 100-42401-50417 50417 UNIFORMS- - - - 100 100 - 100-42401-50433 50433 DUES AND MEMBERSHIPS- 65 - - - - - TOTAL CODE ENFORCEMENT121,103 126,159 33,776 20,000 58,200 38,200 191.0%TOTAL PUBLIC SAFETY2,316,319 2,391,739 2,833,167 3,093,919 3,799,050 705,131 22.8%PUBLIC WORKS & PARKSHIGHWAY, STREETS & ROADWAYS100-43100-50101 50101 FULL-TIME EMPLOYEES - REGULAR451,310 447,427 542,250 850,952 701,400 (149,552) -17.6%Allocated 40% of PW Director & Admin Assistant, Moved Dev. Superintendent to Engineering100-43100-50102 50102 FULL-TIME EMPLOYEES - OVERTIME50,050 38,885 51,848 49,000 52,500 3,500 7.1%3 year average100-43100-50111 50111 PART-TIME EMPLOYEES - REGULAR- - - - 7,000 7,000 - 100-43100-50112 50112 PART-TIME EMPLOYEES - OVERTIME- - - - - - - 100-43100-50121 50121 PERA37,146 36,499 45,210 67,496 56,600 (10,896) -16.1%100-43100-50122 50122 FICA29,070 29,045 34,494 55,797 47,200 (8,597) -15.4%100-43100-50126 50126 MEDICARE6,799 6,793 8,305 13,049 11,100 (1,949) -14.9%100-43100-50130 50130 EMPLOYER PAID INSURANCE103,129 109,959 115,898 196,960 151,100 (45,860) -23.3%100-43100-50140 50140 UNEMPLOYMENT COMPENSATION2,665 4,949 - - - - - 100-43100-50200 50200 OFFICE SUPPLIES- - 104 1,000 1,000 - 0.0%100-43100-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES3,736 2,219 5,422 7,500 7,500 - 0.0%Grader training classes; addition of Permit Technician to PW100-43100-50210 50210 OPERATING SUPPLIES35,373 40,847 54,689 31,000 43,500 12,500 40.3%*100-43100-50212 50212 MOTOR FUELS42,060 23,578 41,034 40,000 60,000 20,000 50.0%*100-43100-50220 50220 REPAIR AND MAINTENANCE SUPPLIES49,987 60,997 69,130 40,000 70,000 30,000 75.0%* Supplies for repair100-43100-50223 50223 BUILDING REPAIR SUPPLIES9,916 9,452 20,930 5,000 15,000 10,000 200.0%* Building maintenance costs. Maintenance service contracts moved to -401100-43100-50225 50225 LANDSCAPE/DITCH MATERIALS22,482 12,362 29,564 40,000 50,000 10,000 25.0%Culverts100-43100-50226 50226 SIGN REPAIR MATERIALS5,671 6,382 - 7,500 10,000 2,500 33.3%100-43100-50300 50300 PROFESSIONAL SERVICES- - 305 - - - - Page 6 of 9 Item 2a2. 8-25-2022201920202021202220232022/20232022/2023Rev. 2, Draft 08/25/2022G/L AccountAccountDescription Actual Actual Actual Budget Preliminary Budget $$ Difference % Change Comments CITY OF CORCORAN2023 DRAFT BUDGET - GENERAL FUND100-43100-50321 50321 TELEPHONE11,232 11,192 11,626 11,500 11,500 - 0.0%* Removed Nexterra service, replacing with Verizon/Comcast100-43100-50323 50323 RADIO UNITS- - - 2,000 4,000 2,000 100.0%* Radio - Hennepin County100-43100-50350 50350 PRINTING AND BINDING- - - 500 500 - 0.0%* ECM100-43100-50360 50360 INSURANCE- - - - - - - 100-43100-50365 50365 WORKER'S COMPENSATION INSURANCE7,644 15,675 13,820 9,200 35,000 25,800 280.4%*100-43100-50380 50380 UTILITY SERVICES16,410 22,497 12,988 21,000 22,000 1,000 4.8%* Gas & Garbage100-43100-50381 50381 ELECTRIC UTILITIES4,070 4,221 10,006 10,000 10,000 - 0.0%* street lighting100-43100-50400 50400 REPAIR AND MAINTENANCE - CONTRACT137,132 3,400 153,127 4,000 7,500 3,500 87.5%* Cintas100-43100-50401 50401 REPAIR AND MAINT - BUILDINGS- - - 10,000 10,000 - 0.0%* Moved a portion from -223 - Maintenance service contracts. 100-43100-50403 50403 REPAIR AND MAINT - VEHICLES- - - 10,000 10,000 - 0.0%* Contracted work100-43100-50417 50417 UNIFORMS10,056 7,923 11,467 12,500 12,500 - 0.0%*100-43100-50430 50430 MISCELLANEOUS EXPENSE- - - - - - - 100-43100-50433 50433 DUES AND MEMBERSHIPS- 373 250 300 500 200 66.7%100-43100-50810 50810 REFUNDS & REIMBURSEMENT961 - 5,720 - - - - 100-43100-50811 50811 INSURANCE REFUNDS- - 50,746 - - - - 2021 had Roof damage (offsetted with the insurance claim revenue)TOTAL HIGHWAY, STREETS & ROADWAYS1,036,897 894,674 1,288,934 1,496,254 1,407,400 (88,854) -5.9%* 20% reimbursed by Enterprise Funds (water/sewer)PAVED STREETS100-43121-50224 50224 STREET MAINTENANCE MATERIALS42,398 101,297 76,565 15,000 15,000 - 0.0%Crack filling ($10k) and asphalt patching material ($5k)100-43121-50400 50400 REPAIR AND MAINTENANCE - CONTRACT- - - 252,500 290,000 37,500 14.9%Asphalt maintenance ($225k), seal coating fog sealing ($75k)TOTAL PAVED STREETS42,398 101,297 76,565 267,500 305,000 37,500 14.0%UNPAVED STREETS100-43122-50224 50224 STREET MAINTENANCE MATERIALS146,367 156,484 125,610 115,000 112,500 (2,500) -2.2%$112,500 gravel (went up 25%)100-43122-50400 50400 REPAIR AND MAINTENANCE - CONTRACT96,953 111,075 109,565 182,500 232,500 50,000 27.4%$107,500 gravel, $125,000 dust controlTOTAL UNPAVED STREETS243,320 267,560 235,175 297,500 345,000 47,500 16.0%$125,000 Dust Control, $220,000 GravelICE & SNOW REMOVAL100-43125-50210 50210 OPERATING SUPPLIES44,909 47,069 40,350 53,000 55,000 2,000 3.8%Salt and Sand - price increase in state contract and additional streets. 100-43125-50300 50300 PROFESSIONAL SERVICES1,228 504 - 2,100 2,100 - 0.0%Snow removal (Maple Grove) - previously in 43100 deptTOTAL ICE & SNOW REMOVAL46,137 47,573 40,350 55,100 57,100 2,000 3.6%ENGINEERING100-43170-50101 50101 FULL-TIME EMPLOYEES - REGULAR- - - - 185,700 185,700 -Reallocated Development Superintendent, allocated 40% of PW Director & Admin Assistant100-43170-50102 50102 FULL-TIME EMPLOYEES - OVERTIME- - - - - - -100-43170-50111 50111 PART-TIME EMPLOYEES - REGULAR- - - - - - -100-43170-5012150121 PERA- - - - 14,000 14,000 -100-43170-5012250122 FICA- - - - 11,600 11,600 -100-43170-5012650126 MEDICARE- - - - 2,700 2,700 -100-43170-5013050130 EMPLOYER PAID INSURANCE- - - - 34,800 34,800 -100-43170-50300 50300 PROFESSIONAL SERVICES30,109 52,516 104,853 50,000 80,000 30,000 60.0%City projects100-43170-50303 50303 ENGINEERING FEES- - - - - - - 100-43170-50309 50309 WATERSHED LGU4,678 17,605 21,685 10,000 10,000 - 0.0%LGU wetland services. TOTAL ENGINEERING34,787 70,121 126,538 60,000 338,800 278,800 464.7%RECYCLING100-43201-50210 50210 OPERATING SUPPLIES3,238 - 2,980 3,500 3,500 - 0.0%100-43201-50300 50300 PROFESSIONAL SERVICES9,430 11,778 7,483 10,000 10,000 - 0.0%Provider to Managing Billing/Balance City Subsidy. TOTAL RECYCLING12,668 11,778 10,463 13,500 13,500 - 0.0%RECREATION100-45100-50101 50101 FULL-TIME EMPLOYEES - REGULAR- - - 32,801 38,800 5,999 18.3%Park/Rec Coordinator split 50% with Parks100-45100-50102 50102 FULL-TIME EMPLOYEES - OVERTIME- - - - - - - 100-45100-50111 50111 PART-TIME EMPLOYEES - REGULAR- - - - 26,900 - - New PT Program Coordinator100-45100-50121 50121 PERA- - - 2,460 3,000 540 22.0%Park/Rec Coordinator split 50% with Parks100-45100-50122 50122 FICA- - - 2,033 4,100 2,067 101.7%Park/Rec Coordinator split 50% with Parks100-45100-50126 50126 MEDICARE- - - 475 1,000 525 110.5%Park/Rec Coordinator split 50% with Parks100-45100-50130 50130 EMPLOYER PAID INSURANCE- - - 8,694 9,000 306 3.5%Park/Rec Coordinator split 50% with Parks100-45100-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES- - - 900 17,762 16,862 1873.6%MRPA Conference, other trainingsPage 7 of 9 Item 2a2. 8-25-2022201920202021202220232022/20232022/2023Rev. 2, Draft 08/25/2022G/L AccountAccountDescription Actual Actual Actual Budget Preliminary Budget $$ Difference % Change Comments CITY OF CORCORAN2023 DRAFT BUDGET - GENERAL FUND100-45100-50210 50210 OPERATING SUPPLIES- - - 28,180 22,025 (6,155) -21.8%100-45100-50300 50300 PROFESSIONAL SERVICES- - - 2,130 2,760 630 29.6%Background checks100-45100-50417 50417 UNIFORMS- - - - 150 150 -New budget item100-45100-50433 50433 DUES AND MEMBERSHIPS- - - - 500 500 -Moved from 100-45200-50433TOTAL RECREATION- - - 77,673 125,997 48,324 62.2%PARKS100-45200-50101 50101 FULL-TIME EMPLOYEES - REGULAR60,656 83,573 94,065 86,729 38,800 (47,929) -55.3% Park/Rec Coordinator split 50% with Rec100-45200-50102 50102 FULL-TIME EMPLOYEES - OVERTIME1,416 1,433 1,066 - 1,000 1,000 - 100-45200-50111 50111 PART-TIME EMPLOYEES - REGULAR- - - - 19,500 Seasonal Employees100-45200-50121 50121 PERA1,942 4,118 4,551 2,460 3,000 540 22.0%Park/Rec Coordinator split 50% with Rec100-45200-50122 50122 FICA3,820 5,489 6,101 5,378 3,700 (1,678) -31.2%Park/Rec Coordinator split 50% with Rec100-45200-50126 50126 MEDICARE893 1,284 1,445 1,258 900 (358) -28.5%Park/Rec Coordinator split 50% with Rec100-45200-50130 50130 EMPLOYER PAID INSURANCE- 11,540 14,326 8,694 9,000 306 3.5%Park/Rec Coordinator split 50% with Rec100-45200-50140 50140 UNEMPLOYMENT COMPENSATION100 17 - - - - - 100-45200-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES30 - 110 400 100 (300) -75.0%100-45200-50210 50210 OPERATING SUPPLIES56,782 21,967 24,404 27,500 30,000 2,500 9.1%100-45200-50221 50221 REPAIRS AND MAINTENANCE SUPPLIES - EQUIP19,475 37,015 37,507 30,000 45,000 15,000 50.0%Materials for projects, improvements and maintenance (mulch, woodchip, gravel) (self performed)100-45200-50261 50261 RECREATION PROGRAMMING241 4,529 11,804 - - - - Inactive 2022 and forward, created Recreation department 45100100-45200-50300 50300 PROFESSIONAL SERVICES3,639 1,348 768 370 1,000 630 170.3%Seasonal parks background check100-45200-5032150321 TELEPHONE765 842 682 800 2,000 1,200 150.0%100-45200-50365 50365 WORKER'S COMPENSATION INSURANCE9,256 13,504 15,281 10,500 14,000 3,500 33.3%100-45200-50380 50380 UTILITY SERVICES5,787 4,520 5,767 4,000 6,500 2,500 62.5%100-45200-50381 50381 ELECTRIC UTILITIES- - - 1,500 1,500 - 0.0%Wright Hennepin100-45200-50382 50382 WATER & SEWER- - - 2,500 2,500 - 0.0%City utility bills for water at parks100-45200-50417 50417 UNIFORMS- - - - - - - 100-45200-50433 50433 DUES AND MEMBERSHIPS410 - 800 500 - (500) -100.0%Move this budget to 100-45100-50433100-45200-50520 50520 BUILDINGS AND STRUCTURES- - - - - - -100-45200-5053050530 IMPROVEMENTS OTHER THAN BLDGS41,749 39,312 38,810 40,000 40,000 - 0.0%100-45200-50810 50810 REFUNDS & REIMBURSEMENT- - 2,210 - - - - TOTAL PARKS206,962 230,491 259,697 222,589 218,500 (4,089) -1.8%TOTAL PUBLIC WORKS & PARKS1,623,169 1,623,493 2,037,722 2,490,116 2,811,297 321,181 12.9%ALL GENERAL FUND EXPENDITURE5,303,987 6,237,798 6,293,881 7,572,784 8,889,882 1,317,098 17.4%Page 8 of 9 Item 2a2. 8-25-2022201920202021202220232022/20232022/2023Rev. 2, Draft 08/25/2022G/L AccountAccountDescription Actual Actual Actual Budget Preliminary Budget $$ Difference % Change Comments CITY OF CORCORAN2023 DRAFT BUDGET - GENERAL FUNDDEBT SERVICEEQUIPMENT CERTIFICATE FUNDDisbursements Equipment Certificate Fiscal Agent Fees / Issuing FeesPrincipal Principal & Interest-2008- - - Principal & Interest-2010- - - Principal & Interest-201244,914 44,389 44,389 - - - - Principal & Interest-201452,916 52,878 52,878 - - - - Principal & Interest-2016 Equip36,330 36,015 36,015 39,690 38,955 (735) -1.9%Principal & Interest-2018 Equip81,900 80,010 80,010 81,323 79,275 (2,048) -2.5%Principal & Interest-2018 Debt Service39,454 37,406 37,406 32,996 30,634 (2,363) -7.2%Principal & Interest-2018 Abatement68,250 73,500 73,500 78,750 78,750 - 0.0%Principal & Interest-2020 Equip104,475 102,690 (1,785) -1.7%Principal & Interest-2022 Equip- 249,624 249,624 -Total Principal & Interest323,764 324,198 324,198 337,234 579,928 242,694 72.0%Required 5% overageTotal323,764 324,198 324,198 337,234 579,928 242,694 72.0%Facility Expansion (Public Works) 2012BPrincipal & Interest229,044 231,617 231,617 222,485 224,375 1,890 0.8%Required 5% OverageTotal229,044 231,617 231,617 222,485 224,375 1,890 0.8%COMBINED DEBT SERVICE EXPENDITURES552,808 555,815 555,815 559,719 804,303 244,583 43.7%2,786,482 4,067,936 4,443,243 5,139,711 6,291,222 1,151,511 22.4%15.556%4,602,127 6,578,741 6,966,662 7,572,784 8,889,882 1,317,098 17.4%552,808 555,815 555,815 559,718 804,303244,584 43.7%5,154,935 7,134,556 7,134,556 8,132,502 9,694,185 1,561,682 19.2%5,856,795 6,793,613 6,849,696 8,132,502 9,694,185 1,561,682 19.2%(701,859) 340,943 284,859 -- - - 4,262,937 4,660,559 4,660,559 5,699,430 7,095,525 1,396,094 24.5%Total Property Tax Levy + Debt Serv Tax Levy3,710,129 4,104,744 4,104,744 5,139,711 6,291,222 1,151,511 22.4%2,786,482 4,067,936 4,067,936 -- - - REVENUE - EXPENSETOTAL PROPERTY TAX REVENUETOTAL GENERAL FUND REVENUETOTAL DEBT SERVICE TAX LEVYTOTAL ALL REVENUESTOTAL ALL EXPENSESTOTAL CERTIFIED LEVY (INCLUDES DEBT SERVICE)TOTAL PROPERTY TAX LEVYACTUAL PROPERTY TAX COLLECTEDPage 9 of 9 Item: 2a3.August 11, 2022August 25, 2022REVISION 1REVISION 2DIFFERENCE20232023BETWEENG/L AccountAccountDescription Preliminary Budget Preliminary Budget REV.1 & REV. 2 GENERAL FUND REVENUETAXES100-00000-31000 31000 GENERAL PROPERTY TAXES6,518,292 6,291,222 (227,070) TOTAL TAXES6,518,292 6,291,222 LICENSES AND PERMITS100-00000-32100 32100 BUSINESS LICENSES & PERMITS350 10,350 10,000 100-00000-32110 32110 LIQUOR LICENSE FEE15,500 15,500 - 100-00000-32210 32210 BLDG/PLAN REVIEW FEES1,300,000 1,300,000 - 100-00000-32290 32290 WETLAND PERMIT FEES1,000 1,000 - TOTAL LICENSES AND PERMITS1,316,850 1,326,850 INTERGOVERNMENTAL REVENUE100-00000-33400 33400 STATE GRANTS AND AIDS40,000 40,000 - 100-00000-33416 33416 POLICE TRAINING REIMBURSEMENT12,500 12,500 - 100-00000-33418 33418 MUNICIPAL STATE AID FOR STREETS - MAINTENAN150,000 150,000 - 100-00000-33423 33423 POLICE STATE AID74,600 80,000 5,400 100-00000-33426 33426 AGRICULTURAL MARKET VALUE CREDIT20,000 20,000 - 100-00000-33429 33429 STATE AID - PERA1,845 1,845 - 100-00000-33615 33615 COUNTY RECYCLING GRANT13,900 13,900 - 100-00000-33620 33620 OTHER COUNTY GRANTS AND AIDS10,000 10,000 - 100-00000-33640 33640 TOWARD ZERO DEATH GRANT10,000 10,000 - TOTAL INTERGOVERNMENTAL REVENUE332,845 338,245 CHARGES FOR SERVICES100-00000-34100 34100 CHARGES FOR SERVICES300 300 - 100-00000-34101 34101 FACILITY RENTAL1,500 2,000 500 100-00000-34103 34103 ZONING/LAND USE APPL FEE55,000 55,000 - 100-00000-34105 34105 COPIES/MAPS2,000 2,000 - 100-00000-34107 34107 ASSESSMENT SEARCHES30 30 - 100-00000-34110 34110 CITY PLANNER REVIEW FEE50,000 50,000 - 100-00000-34200 34200 PUBLIC SAFETY PERMITS4,000 4,000 - 100-00000-34201 34201 SPECIAL POLICE SERVICES5,000 5,000 - 100-00000-34203 34203 POLICE REPORTS300 300 - 100-00000-34300 34300 PUBLIC WORKS PERMITS AND FEES15,000 16,500 1,500 100-00000-34301 34301 DUST CONTROL- - - 100-00000-34303 34303 ICE & SNOW REMOVAL6,000 6,000 - 100-00000-34310 34310 PUBLIC WORKS REVIEW FEE88,200 88,200 - 100-00000-34400 34400 RECYCLING5,000 5,000 - 100-00000-34403 34403 REFUSE COLLECTION CHARGES3,250 4,500 1,250 100-00000-34790 34790 RECREATION PROGRAMMING46,735 46,735 - TOTAL CHARGES FOR SERVICES282,315 285,565 FINES AND FORFEITS100-00000-35100 35100 FINES25,000 25,000 - TOTAL FINES AND FORFEITS25,000 25,000 OTHER REVENUE100-00000-36100 36100 SPECIAL ASSESSMENT- - - 100-00000-36200 36200 MISCELLANEOUS REVENUES4,000 4,000 - 100-00000-36210 36210 INTEREST EARNINGS11,500 11,500 - 100-00000-36220 36220 RENTS AND ROYALTIES7,000 7,000 - 100-00000-36230 36230 DONATIONS1,000 1,000 - 100-00000-36290 36290 SALE OF INVESTMENTS- - - 100-00000-36400 36400 REFUNDS/REIMBURSEMENTS5,000 5,000 - 100-00000-38050 38050 CABLE FRANCHISE FEE57,000 59,000 2,000 100-00000-39203 39203 TRANSFER FROM OTHER FUND531,700 535,500 3,800 TOTAL OTHER REVENUE617,200 623,000 TOTAL GENERAL FUND REVENUE9,092,502 8,889,882 CITY OF CORCORAN2023 DRAFT BUDGET COMPARISONSGENERAL FUNDPage 1 of 7 Item: 2a3.GENERAL FUND EXPENDITURESGENERAL GOVERNMENTCITY COUNCIL100-41110-50101 50101 FULL-TIME EMPLOYEES - REGULAR19,260 19,260 - 100-41110-50122 50122 FICA1,195 1,195 - 100-41110-50126 50126 MEDICARE280 280 - 100-41110-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES5,000 5,000 - 100-41110-50210 50210 OPERATING SUPPLIES2,000 2,000 - 100-41110-50365 50365 WORKER'S COMPENSATION INSURANCE150 150 - TOTAL CITY COUNCIL27,885 27,885 COMMUNICATION100-41130-50325 50325 OTHER COMMUNICATION - WEBSITE3,000 3,000 - 100-41130-50350 50350 PRINTING AND BINDING10,000 10,000 - TOTAL COMMUNICATION13,000 13,000 CITY ADMINISTRATOR100-41320-50101 50101 FULL-TIME EMPLOYEES - REGULAR142,100 152,000 9,900 100-41320-50121 50121 PERA10,700 11,400 700 100-41320-50122 50122 FICA8,900 9,500 600 100-41320-50126 50126 MEDICARE2,100 2,300 200 100-41320-50130 50130 EMPLOYER PAID INSURANCE21,300 21,300 - 100-41320-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES5,500 5,000 (500) 100-41320-50210 50210 OPERATING SUPPLIES1,200 1,200 - 100-41320-50300 50300 PROFESSIONAL SERVICES- - - 100-41320-50321 50321 TELEPHONE600 600 - 100-41320-50331 50331 TRAVEL EXPENSE600 600 - 100-41320-50365 50365 WORKER'S COMPENSATION INSURANCE1,000 1,000 - 100-41320-50433 50433 DUES AND MEMBERSHIPS1,400 1,400 - TOTAL CITY ADMINISTRATOR195,400 206,300 ADMINISTRATION100-41400-50101 50101 FULL-TIME EMPLOYEES - REGULAR233,500 249,300 15,800 100-41400-50102 50102 FULL-TIME EMPLOYEES - OVERTIME2,500 2,500 - 100-41400-50111 50111 PART-TIME EMPLOYEES - REGULAR28,500 30,400 1,900 100-41400-50112 50112 PART-TIME EMPLOYEES - OVERTIME- - - 100-41400-50121 50121 PERA19,700 21,000 1,300 100-41400-50122 50122 FICA16,300 17,400 1,100 100-41400-50126 50126 MEDICARE3,800 4,100 300 100-41400-50130 50130 EMPLOYER PAID INSURANCE56,900 57,000 100 100-41400-50140 50140 UNEMPLOYMENT COMPENSATION- - - 100-41400-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES7,000 5,000 (2,000) 100-41400-50210 50210 OPERATING SUPPLIES- - - 100-41400-50300 50300 PROFESSIONAL SERVICES- - - 100-41400-50331 50331 TRAVEL EXPENSE1,000 1,000 - 100-41400-50365 50365 WORKER'S COMPENSATION INSURANCE3,000 3,000 - 100-41400-50433 50433 DUES AND MEMBERSHIPS1,750 1,500 (250) TOTAL ADMINISTRATION373,950 392,200 ELECTION100-41410-50114 50114 TEMPORARY/SEASONAL EMPLOYEES2,000 500 (1,500) 100-41410-50210 50210 OPERATING SUPPLIES4,000 3,000 (1,000) 100-41410-50331 50331 TRAVEL EXPENSE300 300 - 100-41410-50430 50430 MISCELLANEOUS EXPENSE100 100 - TOTAL ELECTION6,400 3,900 FINANCE100-41500-50101 50101 FULL-TIME EMPLOYEES - REGULAR209,800 224,100 14,300 100-41500-50102 50102 FULL-TIME EMPLOYEES - OVERTIME1,000 1,000 - 100-41500-50121 50121 PERA15,800 16,900 1,100 100-41500-50122 50122 FICA13,100 13,900 800 100-41500-50126 50126 MEDICARE3,100 3,300 200 100-41500-50130 50130 EMPLOYER PAID INSURANCE63,100 63,200 100 100-41500-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES4,500 3,500 (1,000) 100-41500-50300 50300 PROFESSIONAL SERVICES50,000 47,250 (2,750) 100-41500-50331 50331 TRAVEL EXPENSE500 500 - 100-41500-50433 50433 DUES AND MEMBERSHIPS1,000 1,000 - TOTAL FINANCE361,900 374,650 ASSESSING100-41550-50210 50210 OPERATING SUPPLIES1,000 300 (700) 100-41550-50300 50300 PROFESSIONAL SERVICES105,000 120,000 15,000 100-41550-50322 50322 POSTAGE- - - TOTAL ASSESSING106,000 120,300 Page 2 of 7 Item: 2a3.LEGAL100-41600-50300 50300 PROFESSIONAL SERVICES45,000 45,000 - TOTAL LEGAL45,000 45,000 CENTRAL SERVICES100-41900-50200 50200 OFFICE SUPPLIES5,000 5,000 - 100-41900-50210 50210 OPERATING SUPPLIES35,500 35,500 - 100-41900-50212 50212 MOTOR FUELS500 500 - 100-41900-50300 50300 PROFESSIONAL SERVICES30,000 30,000 - 100-41900-50304 50304 LEGAL FEES- - - 100-41900-50321 50321 TELEPHONE4,000 4,000 - 100-41900-50322 50322 POSTAGE4,000 4,000 - 100-41900-50350 50350 PRINTING AND BINDING1,000 1,000 - 100-41900-50360 50360 INSURANCE108,000 108,000 - 100-41900-50380 50380 UTILITY SERVICES15,000 15,000 - 100-41900-50381 50381 ELECTRIC UTILITIES19,000 19,000 - 100-41900-50382 50382 WATER & SEWER- - - 100-41900-50400 50400 REPAIR AND MAINTENANCE - CONTRACT14,000 14,000 - 100-41900-50401 50401 REPAIR AND MAINT - BUILDINGS20,000 18,000 (2,000) 100-41900-50403 50403 REPAIR AND MAINT - VEHICLES1,500 1,500 - 100-41900-50404 50404 REPAIR AND MAINT - MACHINERY/EQUIPMENT2,000 2,000 - 100-41900-50413 50413 OFFICE EQUIPMENT RENTAL600 600 - 100-41900-50430 50430 MISCELLANEOUS EXPENSE372,900 20,000 (352,900) 100-41900-50431 50431 BANKING CHARGES400 400 - 100-41900-50432 50432 CREDIT CARD FEES8,000 8,000 - 100-41900-50433 50433 DUES AND MEMBERSHIPS28,000 28,000 - 100-41900-50520 50520 BUILDINGS AND STRUCTURES- - - 100-41900-50700 50700 TRANSFERS360,000 360,000 - 100-41900-50810 50810 REFUNDS & REIMBURSEMENT- - - 100-41900-50811 50811 INSURANCE REFUNDS- - - TOTAL CENTRAL SERVICES1,029,400 674,500 PLANNING & ZONING100-41910-50101 50101 FULL-TIME EMPLOYEES - REGULAR106,400 111,100 4,700 100-41910-50102 50102 FULL-TIME EMPLOYEES - OVERTIME1,000 1,000 - 100-41910-50111 50111 PART-TIME EMPLOYEES - REGULAR- 4,300 4,300 100-41910-50121 50121 PERA8,000 8,700 700 100-41910-50122 50122 FICA6,600 7,200 600 100-41910-50126 50126 MEDICARE1,600 1,700 100 100-41910-50130 50130 EMPLOYER PAID INSURANCE30,000 29,300 (700) 100-41910-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES1,500 1,500 - 100-41910-50210 50210 OPERATING SUPPLIES500 500 - 100-41910-50300 50300 PROFESSIONAL SERVICES75,000 65,000 (10,000) 100-41910-50350 50350 PRINTING AND BINDING1,000 750 (250) 100-41910-50365 50365 WORKER'S COMPENSATION INSURANCE500 500 - 100-41910-50430 50430 MISCELLANEOUS EXPENSE- - - 100-41910-50433 50433 DUES AND MEMBERSHIPS250 250 - TOTAL PLANNING & ZONING232,350 231,800 INFORMATION TECHNOLOGY100-41920-50101 50101 FULL-TIME EMPLOYEES - REGULAR63,700 - (63,700) 100-41920-50102 50102 FULL-TIME EMPLOYEES - OVERTIME- - - 100-41920-50121 50121 PERA4,800 - (4,800) 100-41920-50122 50122 FICA4,000 - (4,000) 100-41920-50126 50126 MEDICARE1,000 - (1,000) 100-41920-50130 50130 EMPLOYER PAID INSURANCE15,800 - (15,800) 100-41920-50210 50210 OPERATING SUPPLIES40,000 40,000 - 100-41920-50221 50221 EQUIPMENT PARTS AND ACCESSORIES45,000 45,000 - 100-41920-50300 50300 PROFESSIONAL SERVICES105,000 105,000 - 100-41920-50530 50530 IMPROVEMENTS OTHER THAN BLDGS- - - 100-41920-50810 50810 REFUNDS & REIMBURSEMENT- - - TOTAL INFORMATION TECHNOLOGY279,300 190,000 OTHER FINANCING USES100-49360-50720 50720 INTERFUND TRANSFERS- - - TOTAL OTHER FINANCING USES- - TOTAL GENERAL GOVERNMENT2,670,585 2,279,535 Page 3 of 7 Item: 2a3.PUBLIC SAFETYPOLICE100-42100-50101 50101 FULL-TIME EMPLOYEES - REGULAR1,175,100 1,192,400 17,300 100-42100-50102 50102 FULL-TIME EMPLOYEES - OVERTIME39,420 39,420 - 100-42100-50103 50103 FULL-TIME EMPLOYEES - EVENT PAY18,000 18,000 - 100-42100-50111 50111 PART-TIME EMPLOYEES - REGULAR85,800 88,900 3,100 100-42100-50112 50112 PART-TIME EMPLOYEES - OVERTIME- - - 100-42100-50113 50113 PART-TIME EMPLOYEES - EVENT PAY15,000 15,000 - 100-42100-50121 50121 PERA224,700 228,300 3,600 100-42100-50122 50122 FICA3,000 3,100 100 100-42100-50126 50126 MEDICARE18,900 19,200 300 100-42100-50130 50130 EMPLOYER PAID INSURANCE246,600 219,100 (27,500) 100-42100-50140 50140 UNEMPLOYMENT COMPENSATION- - - 100-42100-50200 50200 OFFICE SUPPLIES3,600 3,600 - 100-42100-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES38,000 38,000 - 100-42100-50209 50209 POLICE RESERVES3,500 3,500 - 100-42100-50210 50210 OPERATING SUPPLIES21,000 21,000 - 100-42100-50212 50212 MOTOR FUELS27,000 27,000 - 100-42100-50220 50220 REPAIR AND MAINTENANCE SUPPLIES8,000 8,000 - 100-42100-50223 50223 BUILDING REPAIR SUPPLIES7,500 7,500 - 100-42100-50300 50300 PROFESSIONAL SERVICES30,000 30,000 - 100-42100-50304 50304 LEGAL FEES25,500 25,500 - 100-42100-50305 50305 PRISONER4,000 4,000 - 100-42100-50321 50321 TELEPHONE12,500 12,500 - 100-42100-50322 50322 POSTAGE100 100 - 100-42100-50323 50323 RADIO UNITS23,500 23,500 - 100-42100-50350 50350 PRINTING AND BINDING800 800 - 100-42100-50365 50365 WORKER'S COMPENSATION INSURANCE150,000 150,000 - 100-42100-50381 50381 ELECTRIC UTILITIES- - - 100-42100-50400 50400 REPAIR AND MAINTENANCE - CONTRACT500 500 - 100-42100-50403 50403 REPAIR AND MAINT - VEHICLES7,700 7,700 - 100-42100-50417 50417 UNIFORMS26,000 26,000 - 100-42100-50430 50430 MISCELLANEOUS EXPENSE- - - 100-42100-50433 50433 DUES AND MEMBERSHIPS3,500 3,500 - 100-42100-50435 50435 GRANT DISBURSEMENT- - - 100-42100-50810 50810 REFUNDS & REIMBURSEMENT- - - 100-42100-50811 50811 INSURANCE REFUNDS- - - TOTAL POLICE2,219,220 2,216,120 POLICE ADMINISTRATION100-42102-50101 50101 FULL-TIME EMPLOYEES - REGULAR131,300 140,300 9,000 100-42102-50102 50102 FULL-TIME EMPLOYEES - OVERTIME500 500 - 100-42102-50111 50111 PART-TIME EMPLOYEES - REGULAR- - - 100-42102-50121 50121 PERA9,900 10,600 700 100-42102-50122 50122 FICA8,200 8,700 500 100-42102-50126 50126 MEDICARE2,000 2,100 100 100-42102-50130 50130 EMPLOYER PAID INSURANCE26,300 26,400 100 100-42102-50140 50140 UNEMPLOYMENT COMPENSATION- - - TOTAL POLICE ADMINISTRATION178,200 188,600 EMERGENCY MANAGEMENT100-42151-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES3,000 3,000 - 100-42151-50210 50210 OPERATING SUPPLIES5,450 5,450 - 100-42151-50381 50381 ELECTRIC UTILITIES1,000 1,000 - 100-42151-50404 50404 REPAIR AND MAINT - MACHINERY/EQUIPMENT1,700 1,700 - 100-42151-50433 50433 DUES AND MEMBERSHIPS500 500 - TOTAL EMERGENCY MANAGEMENT11,650 11,650 FIRE100-42200-50101 50101 FULL-TIME EMPLOYEES - REGULAR26,600 28,400 1,800 100-42200-50121 50121 PERA4,700 5,100 400 100-42200-50122 50122 FICA- - - 100-42200-50126 50126 MEDICARE400 500 100 100-42200-50130 50130 EMPLOYER PAID INSURANCE5,300 5,300 - 100-42200-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES1,500 1,000 (500) 100-42200-50210 50210 OPERATING SUPPLIES5,000 5,000 - 100-42200-50300 50300 PROFESSIONAL SERVICES448,350 569,630 121,280 100-42200-50321 50321 TELEPHONE1,000 150 (850) 100-42200-50323 50323 RADIO UNITS300 300 - 100-42200-50365 50365 WORKER'S COMPENSATION INSURANCE6,000 3,500 (2,500) 100-42200-50417 50417 UNIFORMS1,500 1,500 - 100-42200-50403 50403 REPAIR AND MAINT - VEHICLES1,200 1,200 - 100-42200-50433 50433 DUES AND MEMBERSHIPS500 500 - 100-42200-50550 50550 MOTOR VEHICLES- - - 100-42200-50580 50580 OTHER EQUIPMENT10,000 10,000 - TOTAL FIRE512,350 632,080 Page 4 of 7 Item: 2a3.BUILDING INSPECTION100-42400-50101 50101 FULL-TIME EMPLOYEES - REGULAR184,600 197,100 12,500 100-42400-50102 50102 FULL-TIME EMPLOYEES - OVERTIME1,000 1,000 - 100-42400-50121 50121 PERA13,900 14,800 900 100-42400-50122 50122 FICA11,500 12,300 800 100-42400-50126 50126 MEDICARE2,700 2,900 200 100-42400-50130 50130 EMPLOYER PAID INSURANCE33,200 33,300 100 100-42400-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES1,000 1,000 - 100-42400-50300 50300 PROFESSIONAL SERVICES400,000 400,000 - 100-42400-50303 50303 ENGINEERING FEES30,000 30,000 - 100-42400-50437 50437 Surcharges- - - TOTAL BUILDING INSPECTION677,900 692,400 CODE ENFORCEMENT100-42401-50101 50101 FULL-TIME EMPLOYEES - REGULAR28,600 28,000 (600) 100-42401-50102 50102 FULL-TIME EMPLOYEES - OVERTIME1,000 1,000 - 100-42401-50121 50121 PERA2,200 2,100 (100) 100-42401-50122 50122 FICA1,800 1,800 - 100-42401-50126 50126 MEDICARE500 500 - 100-42401-50130 50130 EMPLOYER PAID INSURANCE8,900 8,200 (700) 100-42401-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES1,500 1,500 - 100-42401-50210 50210 OPERATING SUPPLIES- - - 100-42401-50300 50300 PROFESSIONAL SERVICES16,500 15,000 (1,500) 100-42401-50365 50365 WORKER'S COMPENSATION INSURANCE- - - 100-42401-50417 50417 UNIFORMS100 100 - 100-42401-50433 50433 DUES AND MEMBERSHIPS- - - TOTAL CODE ENFORCEMENT61,100 58,200 TOTAL PUBLIC SAFETY3,660,420 3,799,050 PUBLIC WORKS & PARKSHIGHWAY, STREETS & ROADWAYS100-43100-50101 50101 FULL-TIME EMPLOYEES - REGULAR656,800 701,400 44,600 100-43100-50102 50102 FULL-TIME EMPLOYEES - OVERTIME52,500 52,500 - 100-43100-50111 50111 PART-TIME EMPLOYEES - REGULAR7,500 7,000 (500) 100-43100-50112 50112 PART-TIME EMPLOYEES - OVERTIME- - - 100-43100-50121 50121 PERA53,200 56,600 3,400 100-43100-50122 50122 FICA44,500 47,200 2,700 100-43100-50126 50126 MEDICARE10,400 11,100 700 100-43100-50130 50130 EMPLOYER PAID INSURANCE150,900 151,100 200 100-43100-50140 50140 UNEMPLOYMENT COMPENSATION- - - 100-43100-50200 50200 OFFICE SUPPLIES1,000 1,000 - 100-43100-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES7,500 7,500 - 100-43100-50210 50210 OPERATING SUPPLIES43,500 43,500 - 100-43100-50212 50212 MOTOR FUELS60,000 60,000 - 100-43100-50220 50220 REPAIR AND MAINTENANCE SUPPLIES70,000 70,000 - 100-43100-50223 50223 BUILDING REPAIR SUPPLIES15,000 15,000 - 100-43100-50225 50225 LANDSCAPE/DITCH MATERIALS50,000 50,000 - 100-43100-50226 50226 SIGN REPAIR MATERIALS10,000 10,000 - 100-43100-50300 50300 PROFESSIONAL SERVICES- - - 100-43100-50321 50321 TELEPHONE11,500 11,500 - 100-43100-50323 50323 RADIO UNITS4,000 4,000 - 100-43100-50350 50350 PRINTING AND BINDING500 500 - 100-43100-50360 50360 INSURANCE- - - 100-43100-50365 50365 WORKER'S COMPENSATION INSURANCE35,000 35,000 - 100-43100-50380 50380 UTILITY SERVICES22,000 22,000 - 100-43100-50381 50381 ELECTRIC UTILITIES10,000 10,000 - 100-43100-5040050400 REPAIR AND MAINTENANCE - CONTRACT7,500 7,500 - 100-43100-50401 50401 REPAIR AND MAINT - BUILDINGS10,000 10,000 - 100-43100-50403 50403 REPAIR AND MAINT - VEHICLES10,000 10,000 - 100-43100-50417 50417 UNIFORMS12,500 12,500 - 100-43100-50430 50430 MISCELLANEOUS EXPENSE- - - 100-43100-50433 50433 DUES AND MEMBERSHIPS500 500 - 100-43100-50810 50810 REFUNDS & REIMBURSEMENT- - - 100-43100-50811 50811 INSURANCE REFUNDS- - - TOTAL HIGHWAY, STREETS & ROADWAYS1,356,300 1,407,400 PAVED STREETS100-43121-50224 50224 STREET MAINTENANCE MATERIALS15,000 15,000 - 100-43121-50400 50400 REPAIR AND MAINTENANCE - CONTRACT290,000 290,000 - TOTAL PAVED STREETS305,000 305,000 UNPAVED STREETS100-43122-50224 50224 STREET MAINTENANCE MATERIALS112,500 112,500 - 100-43122-50400 50400 REPAIR AND MAINTENANCE - CONTRACT232,500 232,500 - TOTAL UNPAVED STREETS345,000 345,000 Page 5 of 7 Item: 2a3.ICE & SNOW REMOVAL100-43125-50210 50210 OPERATING SUPPLIES55,000 55,000 - 100-43125-50300 50300 PROFESSIONAL SERVICES2,100 2,100 - TOTAL ICE & SNOW REMOVAL57,100 57,100 ENGINEERING100-43170-50101 50101 FULL-TIME EMPLOYEES - REGULAR173,900 185,700 11,800 100-43170-50102 50102 FULL-TIME EMPLOYEES - OVERTIME- - - 100-43170-50111 50111 PART-TIME EMPLOYEES - REGULAR- - - 100-43170-50121 50121 PERA13,100 14,000 900 100-43170-50122 50122 FICA10,800 11,600 800 100-43170-50126 50126 MEDICARE2,600 2,700 100 100-43170-50130 50130 EMPLOYER PAID INSURANCE34,800 34,800 - 100-43170-50300 50300 PROFESSIONAL SERVICES80,000 80,000 - 100-43170-50303 50303 ENGINEERING FEES- - - 100-43170-50309 50309 WATERSHED LGU10,000 10,000 - TOTAL ENGINEERING325,200 338,800 RECYCLING100-43201-50210 50210 OPERATING SUPPLIES3,500 3,500 - 100-43201-50300 50300 PROFESSIONAL SERVICES10,000 10,000 - TOTAL RECYCLING13,500 13,500 RECREATION100-45100-50101 50101 FULL-TIME EMPLOYEES - REGULAR36,300 38,800 2,500 100-45100-50102 50102 FULL-TIME EMPLOYEES - OVERTIME- - - 100-45100-50111 50111 PART-TIME EMPLOYEES - REGULAR28,300 26,900 (1,400) 100-45100-50121 50121 PERA2,800 3,000 200 100-45100-50122 50122 FICA4,100 4,100 - 100-45100-50126 50126 MEDICARE1,000 1,000 - 100-45100-50130 50130 EMPLOYER PAID INSURANCE9,000 9,000 - 100-45100-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES17,762 17,762 - 100-45100-50210 50210 OPERATING SUPPLIES22,025 22,025 - 100-45100-50300 50300 PROFESSIONAL SERVICES2,760 2,760 - 100-45100-50417 50417 UNIFORMS150 150 - 100-45100-50433 50433 DUES AND MEMBERSHIPS500 500 - TOTAL RECREATION124,697 125,997 PARKS100-45200-50101 50101 FULL-TIME EMPLOYEES - REGULAR36,300 38,800 2,500 100-45200-50102 50102 FULL-TIME EMPLOYEES - OVERTIME1,000 1,000 - 100-45200-50111 50111 PART-TIME EMPLOYEES - REGULAR23,400 19,500 (3,900) 100-45200-50121 50121 PERA2,800 3,000 200 100-45200-50122 50122 FICA3,700 3,700 - 100-45200-50126 50126 MEDICARE900 900 - 100-45200-50130 50130 EMPLOYER PAID INSURANCE9,000 9,000 - 100-45200-50140 50140 UNEMPLOYMENT COMPENSATION- - - 100-45200-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES100 100 - 100-45200-50210 50210 OPERATING SUPPLIES30,000 30,000 - 100-45200-50221 50221 EQUIPMENT PARTS AND ACCESSORIES60,000 45,000 (15,000) 100-45200-50261 50261 RECREATION PROGRAMMING- - - 100-45200-50300 50300 PROFESSIONAL SERVICES1,000 1,000 - 100-45200-50321 50321 TELEPHONE2,000 2,000 - 100-45200-50365 50365 WORKER'S COMPENSATION INSURANCE14,000 14,000 - 100-45200-50380 50380 UTILITY SERVICES6,500 6,500 - 100-45200-50381 50381 ELECTRIC UTILITIES1,500 1,500 - 100-45200-50382 50382 WATER & SEWER2,500 2,500 - 100-45200-50417 50417 UNIFORMS- - - 100-45200-50433 50433 DUES AND MEMBERSHIPS- - - 100-45200-50520 50520 BUILDINGS AND STRUCTURES- - - 100-45200-50530 50530 IMPROVEMENTS OTHER THAN BLDGS40,000 40,000 - 100-45200-50810 50810 REFUNDS & REIMBURSEMENT- - - TOTAL PARKS234,700 218,500 TOTAL PUBLIC WORKS & PARKS2,761,497 2,811,297 ALL GENERAL FUND EXPENDITURE9,092,502 8,889,882 Page 6 of 7 Item: 2a3.DEBT SERVICEEQUIPMENT CERTIFICATE FUNDDisbursements Equipment Certificate Fiscal Agent Fees / Issuing FeesPrincipal Principal & Interest-2008Principal & Interest-2010Principal & Interest-2012- - Principal & Interest-2014- - Principal & Interest-2016 Equip38,955 38,955 Principal & Interest-2018 Equip79,275 79,275 Principal & Interest-2018 Debt Service30,634 30,634 Principal & Interest-2018 Abatement78,750 78,750 Principal & Interest-2020 Equip102,690 102,690 Principal & Interest-2022 Equip249,624 249,624 Total Principal & Interest579,928 579,928 Required 5% overageTotal579,928 579,928 Facility Expansion (Public Works) 2012BPrincipal & Interest224,375 224,375 Required 5% OverageTotal224,375 224,375 COMBINED DEBT SERVICE EXPENDITURES804,303 804,303 6,518,292 6,291,222 9,092,502 8,889,882 804,303 804,303 9,896,805 9,694,185 9,896,805 9,694,185 - - 7,322,595 7,095,525 (227,070) 6,518,292 6,291,222 (227,070) - - TOTAL PROPERTY TAX LEVYACTUAL PROPERTY TAX COLLECTEDTOTAL ALL REVENUESTOTAL ALL EXPENSESREVENUE - EXPENSETOTAL CERTIFIED LEVY (INCLUDES DEBT SERVICE)TOTAL PROPERTY TAX REVENUETOTAL GENERAL FUND REVENUETOTAL DEBT SERVICE TAX LEVYPage 7 of 7