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2023-07-27 Council Work Session Agenda Packet
Council Work Session Agenda July 27, 2023 – 5:30 pm 1. Call to Order / Roll Call 2. Draft 2024 Budget Discussion* 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: 823 3057 8354 Press *9 to speak during the Public Comment Sections in the meeting. Video Link and Instructions: https://us02web.zoom.us/j/82330578354 visit http://www.zoom.us and enter Meeting ID: 823 3057 8354 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 Item 2. 1 8200 County Road 116 Corcoran, MN 55340 763-420-2288 www.corcoranmn.gov MEMO Meeting Date: July 27, 2023 To: City Council From: Maggie Ung, Finance Manager Re: Draft 2024 Budget ____________________________________________________________________ Staff has completed the first draft of the 2024 budget for review by the City Council. The draft includes the funds needed for the continuation of services provided, with additional recommendations to meet the increased needs of the organization. Direction for staff was to draft a budget that does not raise the tax rate. Staff has used a conservative estimate for tax capacity, with the adjusted net tax capacity of $21,066,332, which is the average of the past 3 years’ increase. This amount will change as an estimate from the county will be available within the next couple of months. Final net tax capacity is not available until 2024. It is estimated that the tax levy can increase by $2,028,050 and maintain the existing tax rate of 42.122%. The first draft of the 2024 budget has a tax levy increase of $2,386,548 which is $358,560 over that amount and tax rate of 43.824%. Staff will continue to refine the budget to meet City Council’s priorities. 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 2023 budget is staffing. The City has seen significant increases in new home construction with a major uptick beginning in 2019. The projected new homes constructed between 2019-2023 is 1,098 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 following additional positions are included in the 2024 budget as compared to the 2023 budget. In addition to the added positions, a 7% increase (3% market adjustment, 4% cost-of-living adjustment) in wages is assumed as well as a 10% increase in insurance costs, split 70/30 by the employer/employee. Item 2. 2 General Government • Part-time Intern for Administration department • Transition Part-time to Full-time Communication Assistant and add benefits, transition date of 01/01/2024 • Election Judges included in budget for 2024 Presidential election year • Full-time Information Technology (IT) personnel, start date of 01/01/2024 Public Works & Parks: • Increase Part-time/Seasonal Public Works employee hours by 1,030 hours (0.5 FTE) • Part-time Program Coordinator for recreation (from 960 hours to 1040 hours), will be PERA pension eligible Public Safety • Transition 2 Part-Time Community Service Officers (CSO) to 1 Full-time position and add benefits, transition date of 01/01/2024 • Increase Part-time Police Officer by approximately 500 hours (0.25 FTE) • Add Part-time Police Technician, start date of 01/01/2024 • Add 1 FTE of Part-time Medical Responders, start date of 01/01/2024 In addition to the staffing increases, a new line item for each department with staff has been added for recruitment and retention purpose. The following outlines some of the larger non-staffing expenditure increases included in the draft budget. General Government • Communication: $5,000 – General Notices/Publication Info: outsource printing of newsletter • Finance: o $6,000 – Training/Instruction Supplies: tuition reimbursement request forthcoming o $37,750 – Professional Services: estimated increase in audit services of 5% and financial/escrow assistance • Assessing: $45,000 – Professional Services: actual 2023 expense was $150,000 ($30,000 over 2023 budgeted amount), County provided estimate is $165,000 for 2024 • Legal: $5,000 – Legal Service: assuming an 11% increase, average based on past 3 years’ average • Central Services o $10,000 – Professional Services: new ADP modules and Admin fee increase, additional EAP service for staff o $32,000 – Insurance: actual 2023 came in $20,000 over budget. Assume 9% increase from 2023 actual amount for Property & Casualty insurance o $15,000 – Repairs and Maintenance – Contract: City Hall front landscaping and irrigation repair o $(20,000) – Miscellaneous: move budget to Police department Item 2. 3 o $(7,500) – Credit Card Fees: Move to recreation and Police department for better transparency of what the fees are related to o $100,000 – Transfers: increase $50,000 to CIP Fund, $10,000 to Stormwater Fund, $50,000 to Facility Fund • Planning & Zoning: $15,000 – Professional Services: increase based on prior year actuals • Information technology: $(23,000) – Operating Supplies: added Granicus licensing and moved Motorola (previously Watchguard) ($11,000), LETG ($18,000), and Axon Fotokite license ($3,800) to Police Department as these are Police specific expense Public Safety • Police o $41,800 – Operating Supplies: moved Motorola (previously Watchguard) ($11,000), LETG ($18,000), and Axon Fotokite license ($3,800) from IT Department as these are Police specific expense o $14,500 – Legal Fees: increased based on 3 year average of actual expenditures o $7,300 – Repair and Maintenance-Vehicles: based on 2023 actual billed amount. • Fire o $158,008 – Professional Services: assume 27.7% increase to contracts based on increase between 2022 and 2023 Public Works & Parks • Highway, Streets & Roadways o $10,000 – Electric Utilities: based on an increase from prior year actuals • Paved Streets: $115,000 – Increase in contracted service anticipated • Unpaved Streets: $55,000 – Increase in contracted service anticipated • Recreation: $4,000 – Credit Card Fees: moved from Central Services as the transactions are specific to the recreation programming • Parks: $(40,000) – Improvement Other than Buildings: Moved NW Trail grant to liability account as this is a pass through item Staff is requesting City Council to provide direction on additional changes to be made. Staff will continue to refine budget and bring back to the Council for further feedback at the August 24th work session. A preliminary levy must be adopted 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 2024 Budget 2020 2021 2022 2023 2024 2023/2024 2023/2024Rev. 1, Drafted 7/27/2023G/L AccountAccountDescription Actual Actual Actual Budget Budget $$ Difference % Change Comments GENERAL FUND REVENUETAXES - 100-00000-31000 31000 GENERAL PROPERTY TAXES 4,067,936 4,443,243 5,099,598 6,354,020 8,358,263 2,004,243 31.5%100-00000-31020 31020 DELINQUENT PROPERTY TAXES - - 49,456 - - - - TOTAL TAXES4,067,936 4,443,243 5,149,055 6,354,020 8,358,263 2,004,243 31.5%LICENSES AND PERMITS100-00000-32100 32100 BUSINESS LICENSES & PERMITS - 75 576 10,350 5,450 (4,900) -47.3%Includes estimated $10,000 for 2023, $5,000 for 2024 rental license100-00000-32110 32110 LIQUOR LICENSE FEE 11,250 14,475 15,675 15,500 15,500 - 0.0%100-00000-32210 32210 BUILDING PERMITS 1,232,582 1,471,688 631,355 1,300,000 1,300,000 - 0.0%Ssingle family, multi-tenant and commerical construction. Actual 2022 reflects building permit fees only. Going forward, this line item will only reflect building permit fees - took out Plumbing, Mechanical, Gas, other building related fees (not building permit fees), plan check fees and pass-through Surcharges.100-00000-32220 32220 GAS INSTALLATION PERMITS - - 13,200 - - - - Fireplace and other gas permits - prior budgets were lumped in building pemit line 100-00000-32210, separating out for more efficient reporting purpose100-00000-32230 32230 PLUMBING CONNECTION PERMITS - - 27,340 - - - - Plumbing permits - prior budgets were lumped in building pemit line 100-00000-32210, separating out for more efficient reporting purpose100-00000-32260 32260 SIGN PERMITS - - 750 - 750 750 - single family, multi-tenant and commerical construction , less surcharge100-00000-32270 32270 MECHANICAL PERMITS - - 39,675 - - - - Mechanical permits - prior budgets were lumped in building pemit line 100-00000-32210, separating out for more efficient reporting purpose100-00000-32290 32290 WETLAND PERMIT FEES 1,600 400 800 1,000 1,000 - 0.0%TOTAL LICENSES AND PERMITS1,245,432 1,486,638 729,371 1,326,850 1,322,700 (4,150) -0.3%INTERGOVERNMENTAL REVENUE100-00000-33400 33400 STATE GRANTS AND AIDS 472,770 38,810 40,499 40,000 - (40,000) -100.0%NW Trail Grant - moved to liability account as this is a pass through revenue/expenditure100-00000-33416 33416 POLICE TRAINING REIMBURSEMENT 10,350 10,304 10,148 12,500 12,500 - 0.0%100-00000-33418 33418 MUNICIPAL STATE AID FOR STREETS - MAINTENA155,079 150,864 157,694 150,000 150,000 - 0.0%100-00000-33423 33423 POLICE STATE AID 119,168 68,944 62,603 80,000 80,000 - 0.0%Police State Aid and Vest Reimbursement100-00000-33426 33426 AGRICULTURAL MARKET VALUE CREDIT 19,831 38,546 28,649 20,000 25,000 5,000 25.0%100-00000-33429 33429 STATE AID - PERA - - - 1,845 - (1,845) -100.0%Only in years of PERA rate increases100-00000-33615 33615 COUNTY RECYCLING GRANT 13,992 13,962 13,846 13,900 13,900 - 0.0%100-00000-33620 33620 OTHER COUNTY GRANTS AND AIDS 10,000 1,500 42,203 10,000 10,000 - 0.0%UASI Grant100-00000-33640 33640 TOWARD ZERO DEATH GRANT (30,345) 104,057 13,286 10,000 12,000 2,000 20.0%Offsets with Expenditure - Orono is administering in 2022 and forwardTOTAL INTERGOVERNMENTAL REVENUE770,845 426,987 368,929 338,245 303,400 (34,845) -10.3%CHARGES FOR SERVICES100-00000-34100 34100 CHARGES FOR SERVICES 190 10 10,282 300 300 - 0.0%100-00000-34101 34101 FACILITY RENTAL 1,142 2,767 (357) 2,000 - (2,000) -100.0%100-00000-34103 34103 ZONING/LAND USE APPL FEE 50,535 57,866 64,580 55,000 55,000 - 0.0%100-00000-34104 34104 BUILDING PERMIT PLAN CHECK FEE - - 246,162 - - - - Building permit plan check fees - prior budgets were lumped in building pemit line 100-00000-32210, separating out for more efficient reporting purpose as this is charges for service100-00000-34105 34105 COPIES/MAPS 6 5,271 2,332 2,000 2,000 - 0.0%100-00000-34107 34107 ASSESSMENT SEARCHES 25 25 - 30 30 - 0.0%100-00000-34109 34109 OTHER BUILDING RELATED FEES - - 44,065 - - - - Other building related fees (ex. SEC Fees) - prior budgets were lumped in building pemit line 100-00000-32210, separating out for more efficient reporting purpose100-00000-34110 34110 CITY PLANNER REVIEW FEE 80 - 19,578 50,000 50,000 - 0.0%City Planner's time, 2021 and prior had this coded to miscellaneous revenue100-00000-34200 34200 PUBLIC SAFETY PERMITS 4,190 3,880 4,280 4,000 4,000 - 0.0%100-00000-34201 34201 SPECIAL POLICE SERVICES - 4,375 9,015 5,000 9,000 4,000 80.0%100-00000-34203 34203 POLICE REPORTS 286 252 836 300 400 100 33.3%100-00000-34300 34300 PUBLIC WORKS PERMITS AND FEES 16,131 17,257 17,135 16,500 16,500 - 0.0%100-00000-34301 34301 DUST CONTROL 48,350 42,240 2,902 - - - - Per council, no further assessment 2022 and forward100-00000-34303 34303 ICE & SNOW REMOVAL - - - 6,000 6,000 - 0.0%100-00000-34310 34310 PUBLIC WORKS REVIEW FEE 42,585 - - 88,200 88,200 - 0.0%Public Works Director & PW Development Superintendent's Time100-00000-34400 34400 RECYCLING 3,166 2,230 2,391 5,000 5,000 - 0.0%CITY OF CORCORAN2024 BUDGET - GENERAL FUNDPage 1 of 11 2020 2021 2022 2023 2024 2023/2024 2023/2024Rev. 1, Drafted 7/27/2023G/L AccountAccountDescription Actual Actual Actual Budget Budget $$ Difference % Change Comments CITY OF CORCORAN2024 BUDGET - GENERAL FUND100-00000-34403 34403 REFUSE COLLECTION CHARGES - 5,346 5,662 4,500 4,500 - 0.0%100-00000-34700 34700 PARK RENTAL - - 2,616 - 2,000 2,000 - 100-00000-34790 34790 RECREATION PROGRAMMING 5 51,274 51,940 46,735 45,000 (1,735) -3.7%Spring Baseball, Summer Soccer, Fall BaseballTOTAL CHARGES FOR SERVICES166,691 192,794 483,418 285,565 287,930 2,365 0.8%FINES AND FORFEITS100-00000-35100 35100 FINES 18,118 17,086 21,979 25,000 25,000 - 0.0%Reflects actual experienceTOTAL FINES AND FORFEITS18,118 17,086 21,979 25,000 25,000 - 0.0%OTHER REVENUE100-00000-36100 36100 SPECIAL ASSESSMENT - 350 60 - - - - Special Assessment Fee100-00000-36200 36200 MISCELLANEOUS REVENUES 11,668 50,903 34,075 4,000 4,000 - 0.0% Wetland Buffer Sign and Worker's Comp Reimb.; 2021 and prior had City Planner time in this line item100-00000-36210 36210 INTEREST EARNINGS 17,644 11,427 145,188 11,500 20,000 8,500 73.9%100-00000-36220 36220 RENTS AND ROYALTIES 6,909 6,213 - 7,000 7,000 - 0.0%100-00000-36230 36230 DONATIONS 768 998 1,250 1,000 1,000 - 0.0%100-00000-36290 36290 SALE OF INVESTMENTS (1,371) - - - - - - 100-00000-36400 36400 REFUNDS/REIMBURSEMENTS 5,170 4,167 232,505 5,000 5,000 - 0.0%100-00000-38050 38050 CABLE FRANCHISE FEE 50,059 56,691 62,153 59,000 59,000 - 0.0%100-00000-39101 39101 SALE OF ASSETS - - 63,858 - - - - 100-00000-39203 39203 TRANSFER FROM OTHER FUND 218,872 269,164 449,092 535,500 535,500 - 0.0% From Water/Sewer for selected PW items (see * in 43100 dept) and City staff time (3.74 FTE) *Will update once Enterprise Funds are budgetedTOTAL OTHER REVENUE309,719 399,913 988,181 623,000 631,500 8,500 1.4%TOTAL GENERAL FUND REVENUE6,578,741 6,966,662 7,740,933 8,952,680 10,928,793 1,976,113 22.1%Page 2 of 11 2020 2021 2022 2023 2024 2023/2024 2023/2024Rev. 1, Drafted 7/27/2023G/L AccountAccountDescription Actual Actual Actual Budget Budget $$ Difference % Change Comments CITY OF CORCORAN2024 BUDGET - GENERAL FUNDGENERAL FUND EXPENDITURES GENERAL GOVERNMENTCITY COUNCIL100-41110-50101 50101 FULL-TIME EMPLOYEES - REGULAR 19,260 16,515 19,260 19,260 19,260 - 0.0%100-41110-50122 50122 FICA 1,194 1,024 1,194 1,200 1,200 - 0.0%100-41110-50126 50126 MEDICARE 279 239 279 280 280 - 0.0%100-41110-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES 3,089 3,555 2,600 5,000 5,000 - 0.0%100-41110-50210 50210 OPERATING SUPPLIES 1,727 1,087 829 2,000 2,000 - 0.0%100-41110-50365 50365 WORKER'S COMPENSATION INSURANCE 92 - 102 150 150 - 0.0%TOTAL CITY COUNCIL25,642 22,420 24,265 27,890 27,890 - 0.0%COMMUNICATION100-41130-50325 50325 OTHER COMMUNICATION - WEBSITE 400 3,508 120 3,000 3,000 - 0.0%Website Expense 100-41130-50350 50350 GENERAL NOTICES AND PUB INFO 10,007 7,640 8,314 10,000 15,000 5,000 50.0%Newsletter; increased to outsource for printingTOTAL COMMUNICATION10,407 11,148 8,434 13,000 18,000 5,000 38.5%CITY ADMINISTRATOR100-41320-50101 50101 FULL-TIME EMPLOYEES - REGULAR 132,279 144,620 131,413 152,000 162,800 10,800 7.1%100-41320-50121 50121 PERA 9,921 10,007 9,856 11,400 12,300 900 7.9%100-41320-50122 50122 FICA 7,344 7,898 7,088 9,500 10,100 600 6.3%100-41320-50126 50126 MEDICARE 1,718 1,847 1,658 2,300 2,400 100 4.3%100-41320-50130 50130 EMPLOYER PAID INSURANCE 10,236 11,615 14,095 21,300 23,100 1,800 8.5%100-41320-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES 1,156 630 1,911 5,000 5,000 - 0.0%MCMA Conference, ICMA Conference, LMC Conference, Leadership Growth Group, MAMA100-41320-50210 50210 OPERATING SUPPLIES 638 1,208 528 1,200 - (1,200) -100.0%Inactive Account - Moved expenditure to 100-41900-50210100-41320-50300 50300 PROFESSIONAL SERVICES - - 21,000 - 5,000 5,000 - 100-41320-50307 50307 PERSONNEL ADMINISTRATION - - - - 2,000 2,000 - Recruitment/Retention100-41320-50321 50321 TELEPHONE - - 550 600 600 - 0.0%100-41320-50331 50331 TRAVEL EXPENSE - - 185 600 600 - 0.0%100-41320-50365 50365 WORKER'S COMPENSATION INSURANCE 964 1,927 1,085 1,000 1,600 600 60.0%100-41320-50433 50433 DUES AND MEMBERSHIPS 1,203 1,257 1,371 1,400 1,500 100 7.1%MN City/County Managers, ICMATOTAL CITY ADMINISTRATOR165,458 181,009 190,739 206,300 227,000 20,700 10.0%ADMINISTRATION100-41400-50101 50101 FULL-TIME EMPLOYEES - REGULAR 263,711 255,568 117,616 249,800 349,100 99,300 39.8%Transition PT to FT Communications Assistant100-41400-50102 50102 FULL-TIME EMPLOYEES - OVERTIME 2,792 4,888 9,093 2,500 10,000 7,500 300.0%Presidential election year in 2024100-41400-50111 50111 PART-TIME EMPLOYEES - REGULAR - - - 30,400 38,000 7,600 25.0%PT Intern100-41400-50112 50112 PART-TIME EMPLOYEES - OVERTIME - - - - - - - 100-41400-50121 50121 PERA 19,988 19,534 9,458 21,200 29,800 8,600 40.6%100-41400-50122 50122 FICA 16,163 15,571 8,325 17,600 24,700 7,100 40.3%100-41400-50126 50126 MEDICARE 3,780 3,449 1,947 4,100 5,800 1,700 41.5%100-41400-50130 50130 EMPLOYER PAID INSURANCE 68,270 69,853 35,987 56,300 65,300 9,000 16.0%100-41400-50140 50140 UNEMPLOYMENT COMPENSATION - - - - - - - 100-41400-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES 7,458 4,769 964 5,000 5,000 - 0.0%Moved Finance staff to Finance Department, effective 2022100-41400-50210 50210 OPERATING SUPPLIES 620 612 - - - - - Inactive - Moved expenditure to 100-41900-50210 & 100-41400-331100-41400-50300 50300 PROFESSIONAL SERVICES - 10,125 6,238 - - - - 100-41400-50307 50307 PERSONNEL ADMINISTRATION - - - - 8,000 8,000 - Recruitment/Retention100-41400-50321 50321 TELEPHONE - - 50 - 600 600 - Cell Reimbursement for Admin Services Director100-41400-50331 50331 TRAVEL EXPENSE - - 66 1,000 1,000 - 0.0%Mileage Reimbursement100-41400-50365 50365 WORKER'S COMPENSATION INSURANCE 2,590 3,803 1,636 3,000 3,000 - 0.0%100-41400-50433 50433 DUES AND MEMBERSHIPS 1,007 - 170 1,500 750 (750) -50.0%TOTAL ADMINISTRATION386,378 388,172 191,550 392,400 541,050 148,650 37.9%Page 3 of 11 2020 2021 2022 2023 2024 2023/2024 2023/2024Rev. 1, Drafted 7/27/2023G/L AccountAccountDescription Actual Actual Actual Budget Budget $$ Difference % Change Comments CITY OF CORCORAN2024 BUDGET - GENERAL FUNDELECTION100-41410-50114 50114 TEMPORARY/SEASONAL EMPLOYEES - - 11,399 500 25,000 24,500 4900.0%Training for Presidential Primary (2023 budget), Presidential election in 2024100-41410-50210 50210 OPERATING SUPPLIES 22,472 2,224 5,090 3,000 8,000 5,000 166.7%100-41410-50331 50331 TRAVEL EXPENSE - - - 300 300 - 0.0%100-41410-50430 50430 MISCELLANEOUS EXPENSE 6,119 - - 100 100 - 0.0%TOTAL ELECTION28,591 2,224 16,490 3,900 33,400 29,500 756.4%FINANCE100-41500-50101 50101 FULL-TIME EMPLOYEES - REGULAR - - 155,142 224,100 247,200 23,100 10.3%Separated Finance Staff from Administration Staff eff. 2022.100-41500-50102 50102 FULL-TIME EMPLOYEES - OVERTIME - - 1,602 1,000 2,300 1,300 130.0%100-41500-50121 50121 PERA - - 11,809 16,900 18,800 1,900 11.2%100-41500-50122 50122 FICA - - 9,837 14,000 15,500 1,500 10.7%100-41500-50126 50126 MEDICARE - - 2,301 3,300 3,700 400 12.1%100-41500-50130 50130 EMPLOYER PAID INSURANCE - - 25,393 63,300 64,800 1,500 2.4%100-41500-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES - - 1,720 3,500 10,000 6,500 185.7%MNGFOA Conference, Tuition request forthcoming100-41500-50300 50300 PROFESSIONAL SERVICES 41,075 45,360 44,544 47,250 85,000 37,750 79.9%Audit Service and Finance/Escrow Assistance100-41500-50307 50307 PERSONNEL ADMINISTRATION - - - - 6,000 6,000 - Recruitment/Retention100-41500-50331 50331 TRAVEL EXPENSE - - - 500 500 - 0.0%MNGFOA Conference100-41500-50365 50365 WORKER'S COMPENSATION INSURANCE - - 1,373 - 2,000 2,000 - 100-41500-50433 50433 DUES AND MEMBERSHIPS - - 210 1,000 1,000 - 0.0%MNGFOA Membership & GFOA MembershipTOTAL FINANCE41,075 45,360 253,930 374,850 456,800 81,950 21.9%ASSESSING100-41550-50210 50210 OPERATING SUPPLIES 1,764 - 13 300 - (300) -100.0%100-41550-50300 50300 PROFESSIONAL SERVICES 57,204 94,000 118,000 120,000 165,000 45,000 37.5%2023 actual - $150,000, 2024 budget is county estimate100-41550-50322 50322 POSTAGE 4 - - - - - - TOTAL ASSESSING58,972 94,000 118,013 120,300 165,000 44,700 37.2%LEGAL100-41600-50300 50300 PROFESSIONAL SERVICES 39,226 51,972 51,931 45,000 50,000 5,000 11.1%based on past years' averageTOTAL LEGAL39,226 51,972 51,931 45,000 50,000 5,000 11.1%CENTRAL SERVICES100-41900-50200 50200 OFFICE SUPPLIES 3,745 5,304 4,771 5,000 10,500 5,500 110.0%Moved budgeted amount to 100-41900-50210100-41900-50210 50210 OPERATING SUPPLIES 24,486 34,255 28,238 35,500 30,000 (5,500) -15.5%Moved budgeted amount from 100-41900-50200100-41900-50212 50212 MOTOR FUELS - - 265 500 500 - 0.0%Fuel for City Vehicle100-41900-50221 50221 REPAIR AND MAINTENANCE SUPPLIES - EQUIPME- - 614 - - - - 100-41900-50300 50300 PROFESSIONAL SERVICES 21,254 24,770 43,796 30,000 40,000 10,000 33.3% Mental health policy costs ($5,500) and ADP Admin Fee increased $10,000 due to increase in EAP use, and ADP new modules100-41900-50304 50304 LEGAL FEES - 107 - - - - - 100-41900-50321 50321 TELEPHONE 2,812 4,171 5,622 4,000 6,000 2,000 50.0%100-41900-50322 50322 POSTAGE 3,275 3,177 3,463 4,000 4,000 - 0.0%100-41900-50350 50350 GENERAL NOTICES AND PUB INFO - - 245 1,000 1,000 - 0.0%ECM Invoices100-41900-50360 50360 INSURANCE 78,837 80,576 96,778 108,000 140,000 32,000 29.6%Property/Casualty Insurance100-41900-50380 50380 UTILITY SERVICES 13,949 28,611 9,472 15,000 15,000 - 0.0%Randy's Garbage, Centerpoint Energy100-41900-50381 50381 ELECTRIC UTILITIES - - 19,420 19,000 20,000 1,000 5.3%Wright Hennepin100-41900-50382 50382 WATER & SEWER - - 329 - - - - Once City connects, this will be the GL account100-41900-50400 50400 REPAIR AND MAINTENANCE - CONTRACT 13,814 11,196 2,790 14,000 29,000 15,000 107.1%Cintas (Mats) & City Hall front landscaping and irrigation repairs100-41900-50401 50401 REPAIR AND MAINT - BUILDINGS - - 17,714 18,000 18,000 - 0.0%Cleaning, includes $6,000 budgeted previous years in 100-41900-50520100-41900-50403 50403 REPAIR AND MAINT - VEHICLES - - 4,544 1,500 1,500 - 0.0%100-41900-50404 50404 REPAIR AND MAINT - MACHINERY/EQUIPMENT - - 8,137 2,000 2,000 - 0.0%Service on Generator100-41900-50413 50413 OFFICE EQUIPMENT RENTAL - - 426 600 600 - 0.0%Folder Inserter rental (33%)100-41900-50430 50430 MISCELLANEOUS EXPENSE 202,520 8,904 18,807 20,000 - (20,000) -100.0%Moved PD vacation reimbursement to PD department ($1,500 each FT employee)100-41900-50431 50431 BANKING CHARGES 362 333 20 400 400 - 0.0%Page 4 of 11 2020 2021 2022 2023 2024 2023/2024 2023/2024Rev. 1, Drafted 7/27/2023G/L AccountAccountDescription Actual Actual Actual Budget Budget $$ Difference % Change Comments CITY OF CORCORAN2024 BUDGET - GENERAL FUND100-41900-50432 50432 CREDIT CARD FEES 7,765 9,426 4,893 8,000 500 (7,500) -93.8% Moved expenditure to Recreation and Police department for better transparency in terms of what the transactions are for100-41900-50433 50433 DUES AND MEMBERSHIPS 25,166 28,086 25,373 25,300 28,250 2,950 11.7% Includes Elm Creek Mgmt ($2,539 increase for a total of $18,863.81 for 2024), 2023 removed Metro City membership ($2,700), LMC Dues ($335 increase)100-41900-50520 50520 BUILDINGS AND STRUCTURES 5,967 - - - - - - Inactive account - moved 2023 budget amount to 100-41900-50401100-41900-50700 50700 TRANSFERS 337,000 - 794,569 360,000 470,000 110,000 30.6% 2022 actuals included previous years transfers/corrections. For 2024 budget: CIP ($375k), transfer to stormwater fund ($20,000), to facility fund ($75,000)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 SERVICES740,953 288,888 1,090,286 671,800 817,250 145,450 21.7%PLANNING & ZONING100-41910-50101 50101 FULL-TIME EMPLOYEES - REGULAR 13,382 60,210 73,206 111,100 126,400 15,300 13.8%City Planner and 50% Planning Technician100-41910-50102 50102 FULL-TIME EMPLOYEES - OVERTIME - - - 1,000 1,500 500 50.0%100-41910-50111 50111 PART-TIME EMPLOYEES - REGULAR - - 21,757 4,300 - (4,300) -100.0%In 2023, Administrative Assistant - Planning transitioned to FT Planning Technician100-41910-50121 50121 PERA 909 4,530 7,108 8,800 9,600 800 9.1%100-41910-50122 50122 FICA 960 3,948 5,159 7,300 8,000 700 9.6%100-41910-50126 50126 MEDICARE 225 923 1,207 1,700 1,900 200 11.8%100-41910-50130 50130 EMPLOYER PAID INSURANCE 1,372 11,786 14,508 25,000 32,400 7,400 29.6%100-41910-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES - 408 758 1,500 1,500 - 0.0%Planetizen, Conferences, Other training as needed100-41910-50210 50210 OPERATING SUPPLIES 448 2,141 85 500 500 - 0.0%moved to -350, recode to specific funds100-41910-50300 50300 PROFESSIONAL SERVICES 79,407 87,730 99,212 70,000 85,000 15,000 21.4%Landform100-41910-50307 50307 PERSONNEL ADMINISTRATION - - - - 4,000 4,000 - Recruitment/Retention100-41910-50350 50350 GENERAL NOTICES AND PUB INFO - 386 1,539 750 750 - 0.0%ECM Invoices100-41910-50365 50365 WORKER'S COMPENSATION INSURANCE 160 554 996 500 500 - 0.0%100-41910-50430 50430 MISCELLANEOUS EXPENSE - 13,500 142 - - - - 2021 - Grading escrow refunds from prior year revenue100-41910-50433 50433 DUES AND MEMBERSHIPS - - 164 250 725 475 190.0%APA/EDA MembershipTOTAL PLANNING & ZONING96,864 186,116 225,840 232,700 272,775 40,075 17.2%INFORMATION TECHNOLOGY100-41920-50101 50101 FULL-TIME EMPLOYEES - REGULAR - - - - 97,000 97,000 - IT Personnel100-41920-50102 50102 FULL-TIME EMPLOYEES - OVERTIME - - - - 1,000 1,000 - 100-41920-50121 50121 PERA - - - - 7,400 7,400 - 100-41920-50122 50122 FICA - - - - 6,100 6,100 - 100-41920-50126 50126 MEDICARE - - - - 1,500 1,500 - 100-41920-50130 50130 EMPLOYER PAID INSURANCE - - - - 23,100 23,100 - 100-41920-50210 50210 OPERATING SUPPLIES 8,756 16,313 55,825 40,000 17,000 (23,000) -57.5%Copier Lease, Annual License Renewals & Granicus; Moved Motorola (previously Watchguard) ($11,000), LETG ($18,000), and Axon Fotokite license ($3,800) to 100-42100-50210 as these are PD specific expense100-41920-50221 50221 REPAIRS AND MAINTENANCE SUPPLIES - EQUIP 27,138 46,351 43,380 45,000 45,000 - 0.0% Add't computers for new staff, replace old equipments, moved annual licenses to Operating Supplies100-41920-50300 50300 PROFESSIONAL SERVICES 73,248 86,842 140,284 140,000 140,000 - 0.0%Managed Services100-41920-50307 50307 PERSONNEL ADMINISTRATION - - - - 2,000 2,000 - Recruitment/Retention100-41920-50365 50365 WORKER'S COMPENSATION INSURANCE - - - - 1,000 1,000 - 100-41920-50530 50530 IMPROVEMENTS OTHER THAN BLDGS 2,072 2,177 - - - - - Inactive in 2022 and forward. Combined with 100-41920-50210100-41920-50810 50810 REFUNDS & REIMBURSEMENT (8,000) - - - - - - Inactive in 2022 and forward. Should be recorded as revenue.TOTAL INFORMATION TECHNOLOGY103,214 151,683 239,489 225,000 341,100 116,100 51.6%OTHER FINANCING USES100-49360-50720 50720 INTERFUND TRANSFERS 525,787 - - - - - - Inactive account.TOTAL OTHER FINANCING USES525,787 - - - - - - TOTAL GENERAL GOVERNMENT 2,222,565 1,422,993 2,410,967 2,313,140 2,950,265 637,125 27.5%Page 5 of 11 2020 2021 2022 2023 2024 2023/2024 2023/2024Rev. 1, Drafted 7/27/2023G/L AccountAccountDescription Actual Actual Actual Budget Budget $$ Difference % Change Comments CITY OF CORCORAN2024 BUDGET - GENERAL FUNDPUBLIC SAFETYPOLICE100-42100-50101 50101 FULL-TIME EMPLOYEES - REGULAR 707,101 717,077 974,611 1,189,700 1,430,100 240,400 20.2%100-42100-50102 50102 FULL-TIME EMPLOYEES - OVERTIME 24,893 68,921 43,512 39,400 47,500 8,100 20.6%Sabatical coverage ($8,000 added)100-42100-50103 50103 FULL-TIME EMPLOYEES - EVENT PAY 3,611 8,428 27,668 18,000 18,000 - 0.0%TZD & Events100-42100-50111 50111 PART-TIME EMPLOYEES - REGULAR 67,302 56,575 69,321 134,100 106,600 (27,500) -20.5%Sabatical coverage ($10,000 added)100-42100-50112 50112 PART-TIME EMPLOYEES - OVERTIME 150 - - - - - - 100-42100-50113 50113 PART-TIME EMPLOYEES - EVENT PAY 15,763 18,397 10,114 15,000 12,000 (3,000) -20.0%100-42100-50121 50121 PERA 133,616 140,149 189,867 228,700 267,400 38,700 16.9%100-42100-50122 50122 FICA 3,777 3,949 2,650 5,900 6,200 300 5.1%100-42100-50126 50126 MEDICARE 11,833 12,375 16,078 19,800 23,000 3,200 16.2%100-42100-50130 50130 EMPLOYER PAID INSURANCE 162,749 182,601 208,858 216,700 277,200 60,500 27.9% Additional staff; $12,000 PERA Disability Requirement100-42100-50140 50140 UNEMPLOYMENT COMPENSATION - - - - - - - 100-42100-50200 50200 OFFICE SUPPLIES 2,015 7,712 2,105 3,600 4,000 400 11.1%100-42100-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES 25,808 22,208 33,907 38,000 40,000 2,000 5.3%New POST rules, 2 new officers, Tuition reimbursements100-42100-50209 50209 POLICE RESERVES 3,385 1,985 3,428 3,500 3,500 - 0.0%100-42100-50210 50210 OPERATING SUPPLIES 13,675 35,132 29,648 21,000 62,800 41,800 199.0%1 additional taser per year, $7,000 towards NTU, Moved Motorola (previously Watchguard) ($11,000), LETG ($18,000), and Axon Fotokite license ($3,800) from 100-41920-50210100-42100-50212 50212 MOTOR FUELS 18,410 27,581 42,817 27,000 30,000 3,000 11.1%100-42100-50220 50220 REPAIR AND MAINTENANCE SUPPLIES 16,196 15,958 13,989 8,000 12,000 4,000 50.0%CSO Fleet Addition, Move $3,000 of budget to 100-42100-50403 in 2022100-42100-50223 50223 BUILDING REPAIR SUPPLIES 5,110 6,971 7,447 7,500 7,500 - 0.0%Increased repairs needed100-42100-50300 50300 PROFESSIONAL SERVICES 4,651 27,569 24,844 30,000 32,000 2,000 6.7% Background checks & Evidence/Body Camera Audit alternate years, Social Worker (increased $2k)100-42100-50304 50304 LEGAL FEES 23,313 27,602 43,455 25,500 40,000 14,500 56.9%100-42100-50305 50305 PRISONER 1,671 1,396 2,956 4,000 4,000 - 0.0%100-42100-50307 50307 PERSONNEL ADMINISTRATION - - - - 20,000 20,000 - Police Retirement Contribution & Vacation Reimbursement ($1,500/FT employee) - $20,000 was budgeted/expensed for PD recruitment/retention in 100-41900-50430 in 2023 and now accurately moved to this line item100-42100-50321 50321 TELEPHONE 9,495 13,470 18,968 12,500 12,500 - 0.0%100-42100-50322 50322 POSTAGE 34 68 22 100 100 - 0.0%100-42100-50323 50323 RADIO UNITS 21,797 20,376 18,579 23,500 23,500 - 0.0%Add 4 radios100-42100-50350 50350 GENERAL NOTICES AND PUB INFO - - 295 800 800 - 0.0%Business cards100-42100-50365 50365 WORKER'S COMPENSATION INSURANCE 62,769 71,812 138,953 150,000 155,000 5,000 3.3%Higher than anticipated costs due to experience100-42100-50381 50381 ELECTRIC UTILITIES 9,336 10,020 - - - - - Moved to Emergency Management Department100-42100-50400 50400 REPAIR AND MAINTENANCE - CONTRACT - - 230 500 1,000 500 100.0%Cintas100-42100-50403 50403 REPAIR AND MAINT - VEHICLES - - 4,712 7,700 15,000 7,300 94.8%100-42100-50417 50417 UNIFORMS 12,440 18,596 27,769 26,000 26,000 - 0.0%Vest Reimbursement + additional officers100-42100-50430 50430 MISCELLANEOUS EXPENSE - - 40,984 - - - - 2022 expense was for 2021 TZD100-42100-50432 50432 CREDIT CARD FEES 7,765 9,426 - - 1,500 1,500 - Moved from 100-41900-50432 - PD Credit Card processing fee100-42100-50433 50433 DUES AND MEMBERSHIPS 1,892 3,821 2,932 3,500 3,500 - 0.0%100-42100-50435 50435 GRANT DISBURSEMENT - 50,802 - - - - - No longer administering TZD grant in 2022 and forward100-42100-50438 50438 POLICE K9 - - 616 - 3,000 3,000 - K-9 moved from Special Revenue fund - ongoing operation expense100-42100-50810 50810 REFUNDS & REIMBURSEMENT 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 POLICE1,373,487 1,598,009 2,001,335 2,260,000 2,685,700 425,700 18.8%Page 6 of 11 2020 2021 2022 2023 2024 2023/2024 2023/2024Rev. 1, Drafted 7/27/2023G/L AccountAccountDescription Actual Actual Actual Budget Budget $$ Difference % Change Comments CITY OF CORCORAN2024 BUDGET - GENERAL FUNDPOLICE ADMINISTRATION100-42102-50101 50101 FULL-TIME EMPLOYEES - REGULAR 66,500 91,337 122,533 140,300 155,500 15,200 10.8%100-42102-50102 50102 FULL-TIME EMPLOYEES - OVERTIME 407 703 398 500 500 - 0.0%100-42102-50111 50111 PART-TIME EMPLOYEES - REGULAR - - - - 27,100 27,100 - Added Police Technician, start date 1/1/2024100-42102-50121 50121 PERA 5,018 6,900 8,835 10,600 13,800 3,200 30.2%100-42102-50122 50122 FICA 4,300 5,883 7,939 8,800 11,400 2,600 29.5%100-42102-50126 50126 MEDICARE 1,006 1,376 1,856 2,100 2,700 600 28.6%100-42102-50130 50130 EMPLOYER PAID INSURANCE 18,387 19,129 26,441 25,900 27,400 1,500 5.8%1 Employee budgeted as waiving Cafetaria plan100-42102-50140 50140 UNEMPLOYMENT COMPENSATION - - - - - - - 100-42102-50307 50307 PERSONNEL ADMINISTRATION - - - - 4,000 4,000 - Recruitment/Retention100-42102-50365 50365 WORKER'S COMPENSATION INSURANCE - - 1,095 - 1,600 1,600 - TOTAL POLICE ADMINISTRATION95,618 125,329 169,098 188,200 244,000 55,800 29.6%EMERGENCY MANAGEMENT100-42151-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES - - 166 3,000 3,000 - 0.0%Additional officers going to training100-42151-50210 50210 OPERATING SUPPLIES - - 5,182 5,450 5,450 - 0.0%Code Red100-42151-50381 50381 ELECTRIC UTILITIES - - 1,168 1,000 1,200 200 20.0%Wright Hennepin100-42151-50404 50404 REPAIR AND MAINT - MACHINERY/EQUIPMENT - - 830 1,700 1,800 100 5.9%Siren Maintenance Fee100-42151-50433 50433 DUES AND MEMBERSHIPS - - 100 500 500 - 0.0%AMEM MembershipTOTAL EMERGENCY MANAGEMENT- - 7,447 11,650 11,950 300 2.6%FIRE100-42200-50101 50101 FULL-TIME EMPLOYEES - REGULAR - - - 18,700 121,700 103,000 550.8%Fire Deputy Director100-42200-50111 50111 PART-TIME EMPLOYEES - REGULAR - - - - 86,600 86,600 - 2 FTE Medical Responder start mid-year100-42200-50121 50121 PERA - - - 3,400 36,900 33,500 985.3%100-42200-50122 50122 FICA - - - - 13,000 13,000 - 100-42200-50126 50126 MEDICARE - - - 300 3,100 2,800 933.3%100-42200-50130 50130 EMPLOYER PAID INSURANCE - - - 3,500 23,100 19,600 560.0%100-42200-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES - - - 1,000 3,000 2,000 200.0%100-42200-50210 50210 OPERATING SUPPLIES - - - 5,000 5,000 - 0.0%100-42200-50300 50300 PROFESSIONAL SERVICES 366,103 384,241 445,934 569,630 727,638 158,008 27.7% 2022 Projected contract increase: Rogers increase 51%, Loretto increase 10.4%, Hanover increase 17%100-42200-50307 50307 PERSONNEL ADMINISTRATION - - - - 2,000 2,000 - Recruitment/Retention100-42200-50321 50321 TELEPHONE - - - 150 600 450 300.0%100-42200-50323 50323 RADIO UNITS - - - 300 1,200 900 300.0%100-42200-50365 50365 WORKER'S COMPENSATION INSURANCE - - - 3,500 13,000 9,500 271.4%100-42200-50403 50403 REPAIR AND MAINT - VEHICLES - - - 1,200 2,000 800 66.7%100-42200-50417 50417 UNIFORMS - - - 1,500 1,500 - 0.0%100-42200-50433 50433 DUES AND MEMBERSHIPS - - - 500 500 - 0.0%100-42200-50580 50580 OTHER EQUIPMENT - - - 10,000 10,000 - 0.0%Transfer to fund for future use, new education/inspection programTOTAL FIRE366,103 384,241 445,934 618,680 1,050,838 432,158 69.9%BUILDING INSPECTION100-42400-50101 50101 FULL-TIME EMPLOYEES - REGULAR - 107,012 120,831 197,100 216,300 19,200 9.7%Permit Tech, Const. Srv. Coord., Allocated 20% of PW Director & Admin Assis.100-42400-50102 50102 FULL-TIME EMPLOYEES - OVERTIME - 36 886 1,000 1,000 - 0.0%100-42400-50121 50121 PERA - 8,296 8,493 14,900 16,400 1,500 10.1%100-42400-50122 50122 FICA - 7,186 8,054 12,300 13,500 1,200 9.8%100-42400-50126 50126 MEDICARE - 1,903 1,894 2,900 3,200 300 10.3%100-42400-50130 50130 EMPLOYER PAID INSURANCE - 8,814 13,598 32,700 35,900 3,200 9.8%100-42400-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES - 270 1,168 1,000 3,000 2,000 200.0%100-42400-50300 50300 PROFESSIONAL SERVICES 392,953 541,354 223,322 400,000 400,000 - 0.0%200 new home permits anticipated compared to 230 in 2022100-42400-50303 50303 ENGINEERING FEES 665 9,963 32,426 30,000 30,000 - 0.0%100-42400-50307 50307 PERSONNEL ADMINISTRATION - - - - 4,000 4,000 - Recruitment/Retention100-42400-50331 50311 TRAVEL EXPENSES - - 130 - 1,000 1,000 - 100-42400-50365 50365 WORKER'S COMPENSATION INSURANCE - - 1,493 - 1,500 1,500 - Page 7 of 11 2020 2021 2022 2023 2024 2023/2024 2023/2024Rev. 1, Drafted 7/27/2023G/L AccountAccountDescription Actual Actual Actual Budget Budget $$ Difference % Change Comments CITY OF CORCORAN2024 BUDGET - GENERAL FUND100-42400-50432 50432 CREDIT CARD FEES - - 431 - 500 500 - 100-42400-50433 50433 DUES AND MEMBERSHIPS - - 65 - 1,000 1,000 - 100-42400-50437 50437 Surcharges 44,520 16,405 - - - - - Inactive - Pass through Due to Other Gov't Liability account moving forwardTOTAL BUILDING INSPECTION438,137 701,239 412,790 691,900 727,300 35,400 5.1%CODE ENFORCEMENT100-42401-50101 50101 FULL-TIME EMPLOYEES - REGULAR 70,887 - - 28,000 34,300 6,300 22.5%50% of Planning Technician100-42401-50102 50102 FULL-TIME EMPLOYEES - OVERTIME 609 - - 1,000 500 (500) -50.0%100-42401-50121 50121 PERA 5,362 - - 2,200 2,700 500 22.7%100-42401-50122 50122 FICA 4,759 - - 1,800 2,200 400 22.2%100-42401-50126 50126 MEDICARE 1,113 - - 500 600 100 20.0%100-42401-50130 50130 EMPLOYER PAID INSURANCE 8,434 - 350 3,800 9,500 5,700 150.0%100-42401-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES - - - 1,500 1,500 - 0.0%Initial training for employee100-42401-50210 50210 OPERATING SUPPLIES 1,062 - - - - - - 100-42401-50300 50300 PROFESSIONAL SERVICES 33,388 33,776 23,451 15,000 15,000 - 0.0%Contract Code Enforcement, reduce 2023 due to hiring FT assistant100-42401-50365 50365 WORKER'S COMPENSATION INSURANCE 481 - - - - - - 100-42401-50417 50417 UNIFORMS - - - 100 100 - 0.0%100-42401-50433 50433 DUES AND MEMBERSHIPS 65 - - - - - - TOTAL CODE ENFORCEMENT126,159 33,776 23,801 53,900 66,400 12,500 23.2%TOTAL PUBLIC SAFETY 2,399,504 2,842,593 3,060,404 3,824,330 4,786,188 961,858 25.2%PUBLIC WORKS & PARKSHIGHWAY, STREETS & ROADWAYS100-43100-50101 50101 FULL-TIME EMPLOYEES - REGULAR 447,427 542,250 609,890 701,400 788,400 87,000 12.4% Allocated 40% of PW Director & Admin Assistant, Moved Dev. Superintendent to Engineering100-43100-50102 50102 FULL-TIME EMPLOYEES - OVERTIME 38,885 51,848 70,929 52,500 53,500 1,000 1.9%3 year average100-43100-50111 50111 PART-TIME EMPLOYEES - REGULAR - - 30,212 7,100 7,100 - 0.0%100-43100-50112 50112 PART-TIME EMPLOYEES - OVERTIME - - 23 - - - - 100-43100-50121 50121 PERA 36,499 45,210 48,747 56,600 63,100 6,500 11.5%100-43100-50122 50122 FICA 29,045 34,494 44,374 47,200 52,600 5,400 11.4%100-43100-50126 50126 MEDICARE 6,793 8,305 10,140 11,100 12,400 1,300 11.7%100-43100-50130 50130 EMPLOYER PAID INSURANCE 109,959 115,898 126,507 150,000 163,500 13,500 9.0%100-43100-50140 50140 UNEMPLOYMENT COMPENSATION 4,949 - - - - - - 100-43100-50200 50200 OFFICE SUPPLIES - 104 669 1,000 1,000 - 0.0%100-43100-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES 2,219 5,422 1,156 7,500 7,500 - 0.0%Grader training classes; addition of Permit Technician to PW100-43100-50210 50210 OPERATING SUPPLIES 40,847 54,689 18,752 43,500 43,500 - 0.0%*100-43100-50212 50212 MOTOR FUELS 23,578 41,034 60,164 60,000 60,000 - 0.0%*100-43100-50220 50220 REPAIR AND MAINTENANCE SUPPLIES 60,997 69,130 41,960 70,000 75,000 5,000 7.1%* Supplies for repair100-43100-50223 50223 BUILDING REPAIR SUPPLIES 9,452 20,930 11,519 15,000 15,000 - 0.0%* Building maintenance costs. Maintenance service contracts moved to -401100-43100-50225 50225 LANDSCAPE/DITCH MATERIALS 12,362 29,564 68,199 50,000 50,000 - 0.0%Culverts100-43100-50226 50226 SIGN REPAIR MATERIALS 6,382 - 5,171 10,000 15,000 5,000 50.0%100-43100-50300 50300 PROFESSIONAL SERVICES - 305 732 - - - - 100-42400-50307 50307 PERSONNEL ADMINISTRATION - - - - 20,000 20,000 - Recruitment/Retention100-43100-50321 50321 TELEPHONE 11,192 11,626 6,401 11,500 11,500 - 0.0%* Removed Nexterra service, replacing with Verizon/Comcast100-43100-50323 50323 RADIO UNITS - - 3,398 4,000 5,000 1,000 25.0%* Radio - Hennepin County100-43100-50350 50350 GENERAL NOTICES AND PUB INFO - - 431 500 500 - 0.0%* ECM100-43100-50365 50365 WORKER'S COMPENSATION INSURANCE 15,675 13,820 41,504 35,000 35,000 - 0.0%*100-43100-50380 50380 UTILITY SERVICES 22,497 12,988 16,496 22,000 22,000 - 0.0%* Gas & Garbage100-43100-50381 50381 ELECTRIC UTILITIES 4,221 10,006 18,998 10,000 20,000 10,000 100.0%* street lighting100-43100-50400 50400 REPAIR AND MAINTENANCE - CONTRACT 3,400 153,127 6,854 7,500 10,000 2,500 33.3%* Cintas100-43100-50401 50401 REPAIR AND MAINT - BUILDINGS - - 4,319 10,000 10,000 - 0.0%* Moved a portion from -223 - Maintenance service contracts. 100-43100-50403 50403 REPAIR AND MAINT - VEHICLES - - 1,779 10,000 10,000 - 0.0%* Contracted work100-43100-50417 50417 UNIFORMS 7,923 11,467 10,845 12,500 13,500 1,000 8.0%*Page 8 of 11 2020 2021 2022 2023 2024 2023/2024 2023/2024Rev. 1, Drafted 7/27/2023G/L AccountAccountDescription Actual Actual Actual Budget Budget $$ Difference % Change Comments CITY OF CORCORAN2024 BUDGET - GENERAL FUND100-43100-50430 50430 MISCELLANEOUS EXPENSE - - 108,073 - - - - 100-43100-50433 50433 DUES AND MEMBERSHIPS 373 250 373 500 500 - 0.0%100-43100-50810 50810 REFUNDS & REIMBURSEMENT - 5,720 - - - - - Inactive100-43100-50811 50811 INSURANCE REFUNDS - 50,746 35,519 - - - - Inactive - 2021 had Roof damage (offsetted with the insurance claim revenue)TOTAL HIGHWAY, STREETS & ROADWAYS894,674 1,288,934 1,404,133 1,406,400 1,565,600 159,200 11.3%* 20% reimbursed by Enterprise Funds (water/sewer)PAVED STREETS100-43121-50224 50224 STREET MAINTENANCE MATERIALS 101,297 76,565 6,263 15,000 20,000 5,000 33.3%Crack filling ($13k) and asphalt patching material ($7k)100-43121-50400 50400 REPAIR AND MAINTENANCE - CONTRACT - - 243,266 290,000 400,000 110,000 37.9%Asphalt maintenance ($300k), seal coating fog sealing ($100k)TOTAL PAVED STREETS101,297 76,565 249,529 305,000 420,000 115,000 37.7%UNPAVED STREETS100-43122-50224 50224 STREET MAINTENANCE MATERIALS 156,484 125,610 92,395 112,500 125,000 12,500 11.1%$125,000 gravel100-43122-50400 50400 REPAIR AND MAINTENANCE - CONTRACT 111,075 109,565 222,672 232,500 275,000 42,500 18.3%$115,000 gravel, $160,000 dust controlTOTAL UNPAVED STREETS267,560 235,175 315,067 345,000 400,000 55,000 15.9%$160,000 Dust Control, $240,000 GravelICE & SNOW REMOVAL100-43125-50210 50210 OPERATING SUPPLIES 47,069 40,350 45,351 55,000 60,000 5,000 9.1%Salt and Sand - price increase in state contract and additional streets. 100-43125-50300 50300 PROFESSIONAL SERVICES 504 - 650 2,100 2,100 - 0.0%Snow removal (Maple Grove) - previously in 43100 deptTOTAL ICE & SNOW REMOVAL47,573 40,350 46,001 57,100 62,100 5,000 8.8%ENGINEERING100-43170-50101 50101 FULL-TIME EMPLOYEES - REGULAR - - - 185,700 205,200 19,500 10.5%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 - - - - - - - 100-43170-50121 50121 PERA - - - 14,000 15,500 1,500 10.7%100-43170-50122 50122 FICA - - - 11,600 12,800 1,200 10.3%100-43170-50126 50126 MEDICARE - - - 2,700 3,000 300 11.1%100-43170-50130 50130 EMPLOYER PAID INSURANCE - - - 34,700 39,800 5,100 14.7%100-43170-50300 50300 PROFESSIONAL SERVICES 52,516 104,853 75,961 80,000 80,000 - 0.0%City projects100-42400-50307 50307 PERSONNEL ADMINISTRATION - - - - 2,000 2,000 - Recruitment/Retention100-43170-50309 50309 WATERSHED LGU 17,605 21,685 11,965 10,000 10,000 - 0.0%LGU wetland services. TOTAL ENGINEERING70,121 126,538 87,926 338,700 368,300 29,600 8.7%RECYCLING100-43201-50210 50210 OPERATING SUPPLIES - 2,980 3,987 3,500 3,600 100 2.9%100-43201-50300 50300 PROFESSIONAL SERVICES 11,778 7,483 8,523 10,000 10,000 - 0.0%Provider to Managing Billing/Balance City Subsidy. TOTAL RECYCLING11,778 10,463 12,510 13,500 13,600 100 0.7%RECREATION100-45100-50101 50101 FULL-TIME EMPLOYEES - REGULAR - - 34,102 38,800 64,500 25,700 66.2%Park/Rec Supervisor split 50% with Parks100-45100-50102 50102 FULL-TIME EMPLOYEES - OVERTIME - - - - 800 800 - 100-45100-50111 50111 PART-TIME EMPLOYEES - REGULAR - - - 27,000 29,800 - 0.0%PT Program Coordinator100-45100-50121 50121 PERA - - 2,558 3,000 4,900 1,900 63.3%Park/Rec Supervisor split 50% with Parks100-45100-50122 50122 FICA - - 2,252 4,200 5,900 1,700 40.5%Park/Rec Supervisor split 50% with Parks100-45100-50126 50126 MEDICARE - - 527 1,000 1,400 400 40.0%Park/Rec Supervisor split 50% with Parks100-45100-50130 50130 EMPLOYER PAID INSURANCE - - 4,658 8,800 14,300 5,500 62.5%Park/Rec Supervisor split 50% with Parks100-45100-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES - - 537 17,770 7,000 (10,770) -60.6%MRPA Conference, other trainings100-45100-50210 50210 OPERATING SUPPLIES - - 21,011 21,430 22,500 1,070 5.0%100-45100-50300 50300 PROFESSIONAL SERVICES - - 2,087 3,360 3,360 - 0.0%Background checks and tournament100-45100-50307 50307 PERSONNEL ADMINISTRATION - - - - 2,000 2,000 - Recruitment/RetentionPage 9 of 11 2020 2021 2022 2023 2024 2023/2024 2023/2024Rev. 1, Drafted 7/27/2023G/L AccountAccountDescription Actual Actual Actual Budget Budget $$ Difference % Change Comments CITY OF CORCORAN2024 BUDGET - GENERAL FUND100-45100-50365 50365 WORKER'S COMPENSATION INSURANCE - - 3,940 - 4,000 4,000 - 100-45100-50417 50417 UNIFORMS - - - 150 180 30 20.0%100-45100-50432 50432 CREDIT CARD FEES - - - - 4,000 4,000 - Moved from 100-41900-50432 - Recreation program credit card processing fee - moved from Central Service Department100-45100-50433 50433 DUES AND MEMBERSHIPS - - 285 500 500 - 0.0%Moved from 100-45200-50433TOTAL RECREATION- - 71,956 126,010 165,140 39,130 31.1%PARKS100-45200-50101 50101 FULL-TIME EMPLOYEES - REGULAR 83,573 94,065 47,440 38,800 21,500 (17,300) -44.6%Park/Rec Supervisor split 50% with Parks100-45200-50102 50102 FULL-TIME EMPLOYEES - OVERTIME 1,433 1,066 - 1,000 300 (700) -70.0%100-45200-50111 50111 PART-TIME EMPLOYEES - REGULAR - - - 19,700 53,900 Seasonal Employees100-45200-50121 50121 PERA 4,118 4,551 2,433 3,000 1,700 (1,300) -43.3%Park/Rec Supervisor split 50% with Parks100-45200-50122 50122 FICA 5,489 6,101 3,160 3,700 4,700 1,000 27.0%Park/Rec Supervisor split 50% with Parks100-45200-50126 50126 MEDICARE 1,284 1,445 721 900 1,100 200 22.2%Park/Rec Supervisor split 50% with Parks100-45200-50130 50130 EMPLOYER PAID INSURANCE 11,540 14,326 9,856 8,800 4,800 (4,000) -45.5%Park/Rec Supervisor split 50% with Parks100-45200-50140 50140 UNEMPLOYMENT COMPENSATION 17 - - - - - - 100-45200-50207 50207 TRAINING AND INSTRUCTIONAL SUPPLIES - 110 - 100 100 - 0.0%100-45200-50210 50210 OPERATING SUPPLIES 21,967 24,404 16,913 30,000 35,000 5,000 16.7%100-45200-50221 50221 REPAIRS AND MAINTENANCE SUPPLIES - EQUIP 37,015 37,507 27,441 50,000 50,000 - 0.0% Materials for projects, improvements and maintenance (mulch, woodchip, gravel) (self performed)100-45200-50261 50261 RECREATION PROGRAMMING 4,529 11,804 - - - - - Inactive 2022 and forward, created Recreation department 45100100-45200-50300 50300 PROFESSIONAL SERVICES 1,348 768 3,674 1,000 1,000 - 0.0%Seasonal parks background check100-45200-50321 50321 TELEPHONE 842 682 1,229 2,000 2,000 - 0.0%100-45200-50365 50365 WORKER'S COMPENSATION INSURANCE 13,504 15,281 9,184 14,000 10,000 (4,000) -28.6%Moved a portion to Recreation 100-45100-50365100-45200-50380 50380 UTILITY SERVICES 4,520 5,767 8,545 6,500 6,500 - 0.0%100-45200-50381 50381 ELECTRIC UTILITIES - - 1,836 1,500 2,500 1,000 66.7%Wright Hennepin100-45200-50382 50382 WATER & SEWER - - 163 2,500 2,500 - 0.0%City utility bills for water at parks100-45200-50417 50417 UNIFORMS - - - - - - - 100-45200-50433 50433 DUES AND MEMBERSHIPS - 800 150 - - - - Inactive - Move this budget to 100-45100-50433100-45200-50530 50530 IMPROVEMENTS OTHER THAN BLDGS 39,312 38,810 40,499 40,000 - (40,000) -100.0%NW Trail Grant - moved to liability account as this is a pass through revenue/expenditure100-45200-50810 50810 REFUNDS & REIMBURSEMENT - 2,210 - - - - - Inactive - no longer usingTOTAL PARKS230,491 259,697 173,244 223,500 197,600 (25,900) -11.6%TOTAL PUBLIC WORKS & PARKS 1,623,493 2,037,722 2,360,367 2,815,210 3,192,340 377,130 13.4%ALL GENERAL FUND EXPENDITURE6,245,562 6,303,307 7,831,738 8,952,680 10,928,793 1,976,113 22.1%Page 10 of 11 2020 2021 2022 2023 2024 2023/2024 2023/2024Rev. 1, Drafted 7/27/2023G/L AccountAccountDescription Actual Actual Actual Budget Budget $$ Difference % Change Comments CITY OF CORCORAN2024 BUDGET - GENERAL FUNDDEBT SERVICEEQUIPMENT CERTIFICATE FUNDDisbursements Equipment Certificate Fiscal Agent Fees / Issuing FeesPrincipal Principal & Interest-2012B44,389 44,389 - - - - - Principal & Interest-2014A52,878 52,878 - - - - - Principal & Interest-2016A Equip36,015 36,015 39,690 38,955 38,220 (735) -1.9%Principal & Interest-2018A Equip80,010 80,010 81,323 79,275 82,478 3,203 4.0%Principal & Interest-2018A Debt Service37,406 37,406 32,996 30,634 28,271 (2,363) -7.7%Principal & Interest-2018A Abatement73,500 73,500 78,750 78,750 78,750 - 0.0%Principal & Interest-2020A Equip104,475 102,690 106,155 3,465 3.4%Principal & Interest-2022A Equip- 249,624 247,734 (1,890) -0.8%Total Principal & Interest324,198 324,198 337,234 579,928 581,608 1,680 0.3%Required 5% overageTotal324,198 324,198 337,234 579,928 581,608 1,680 0.3%Pavement Projects 2023BPrincipal & Interest - Tax Abatement- - - - 185,000 185,000 - Principal & Interest - Debt Service- - - - 188,590 188,590 - Required 5% OverageTotal- - - - 373,590 373,590 - Facility Expansion (Public Works) 2020BPrincipal & Interest231,617 231,617 222,485 224,375 231,410 7,035 3.1%Required 5% OverageTotal231,617 231,617 222,485 224,375 231,410 7,035 3.1%COMBINED DEBT SERVICE EXPENDITURES555,815 555,815 559,719 804,303 1,186,608 382,305 47.5%4,067,936 4,443,243 5,099,598 6,354,020 8,358,263 2,004,243 31.5%6,578,741 6,966,662 7,740,933 8,952,680 10,928,793 1,976,113 22.1%555,815 555,815 559,718 804,303 1,186,608 382,305 47.5%7,134,556 7,522,477 8,300,651 9,756,983 12,115,401 2,358,418 24.2%6,801,377 6,859,122 8,391,456 9,756,983 12,115,401 2,358,418 24.2%333,178 663,355 (90,805) - - - - 4,660,559 5,045,377 5,699,430 7,158,323 9,544,871 2,386,548 33.3%Total Property Tax Levy + Debt Serv Tax Levy4,104,744 4,447,791 5,139,711 6,354,020 8,358,263 2,004,243 31.5%4,067,936 4,443,243 5,149,055 - - - - 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 11 of 11