The URL can be used to link to this page

Home My WebLink About2024.11.18 FCAC IT Y C O UNC I L/F INANC I AL C O M M IS S IO N M E E T I NG Council Commission Room November 18, 2024 AGE NDA 1.Call to Order - 5:00 p.m. The City Council requests that attendees turn off cell phones and pagers during the meeting. A copy of the full City C ounc il packet is available to the public . The packet ring binder is loc ated at the entrance of the council chambers. 2.Roll Call 3.S pecial Revenue F unds a.Debt S ervice S chedule b.Tax Increment F inancing Activity c.Proposed 2025 E D A Budget d.Proposed 2025 Centerbrook Golf Course Budget 4.E nterprise F unds a.Proposed 2025 Heritage Center Budget b.Proposed 2025 M unicipal L iquor S tore Budget 5.Utility F unds a.Proposed 2025 Water Utility Budget b.Proposed 2025 Sanitary S ewer Utility Budget c.Proposed 2025 Storm Sewer Utility Budget d.Proposed 2025 Street Light Utility Budget e.Proposed 2025 Recycling Utility Budget 6.Future Budget Discussion 7.Adjournment COU N C IL ITEM MEMOR ANDUM DAT E:11/18/2024 TO :Dr. R eggie Edwards , C ity Manager T HR O UG H:N/A F R O M:Angela Holm S UBJ EC T:Debt S ervice S chedule Background: Hennepin C ounty provides a Debt S ervic e sc hedule eac h year. T his s chedule is us ed to prepare the required debt s ervic e levy and is the budgeted amount for debt service each year. AT TAC HME N T S: Desc ription Upload Date Type 2025 Debt S ervic e S c hedule 11/15/2024 Bac kup Material Levy Schedule for Jul. 12, 20242025 City of Brooklyn Center Date Original Amount Issued for 2025 Levy Scheduled 2205B 7 /9 /2015 $5,240,000.00 $259,373.58GO Special Assessment (Series 2015A) 2207B 10/13/2016 $3,605,000.00 $213,045.00GO Revenue (Series 2016A) 2210A 6 /8 /2017 $3,735,000.00 $283,861.76GO Special Assessment (Series 2017A) 2211A 7 /10/2018 $3,835,000.00 $248,003.57GO Special Assessment (Series 2018A) 2212A 9 /12/2019 $3,355,000.00 $191,085.33General Obligation (Series 2019A) 2214A 11/24/2020 $1,955,000.00 $242,025.00General Obligation (Series 2020A) 2215A 9 /22/2021 $3,005,000.00 $211,652.50GO Special Assessment (Series 2021A) 2216B 12/15/2022 $2,240,000.00 $165,565.70GO Revenue (SERIES 2022A) 2217A 6 /13/2024 $5,280,000.00 $519,000.14GO Special Assessment (Series 2024A) $2,333,612.58City of Brooklyn Center Total: COU N C IL ITEM MEMOR ANDUM DAT E:11/18/2024 TO :Dr. R eggie Edwards , C ity Manager T HR O UG H:N/A F R O M:Angela Holm S UBJ EC T:Tax Increment F inancing Ac tivity Background: C ouncilmembers and C ommis s ioners are asked to review the proposed 2025 Tax Increment F inancing revenue and expens e budget. T he budget document is attached. AT TAC HME N T S: Desc ription Upload Date Type T I F C as h F low S tatements 11/15/2024 Bac kup Material City of Brooklyn Center Decertification Date = 12/31/2011 Tax Increment District #2 Cash Flows Analysis Revised: 11/15/2024 Actual Actual Projected Projected Projected 2022 2023 2024 2025 2026 Sources Tax Increments -$ -$ -$ -$ -$ County grant - - - - - Interest on Investments (31,544) 46,343 46,343 46,343 46,343 Interest on Advance - - 0 - - Advance Repayments (TIF #5) 86,924 - 168,651 - - Miscellaneous - - - - - Bond Proceeds - - - - - Transfers In - - - - - Total 55,380 46,343 214,994 46,343 46,343 Uses Personal Services - - - - - Supplies & Materials - - - - - Admin 7,754 994 2,000 2,000 2,000 Capital Outlay - - - - - Excess Increment - - - - - Debt Service - Interest - - - - - Transfers Out - - - - - Total 7,754 994 2,000 2,000 2,000 Cash Balance - Beginning 1,025,671 1,073,297 1,118,646 1,331,640 1,375,983 Change in Accruals - - - - Revenues 55,380 46,343 214,994 46,343 46,343 Expenditures (7,754) (994) (2,000) (2,000) (2,000) Cash Balance - Ending 1,073,297$ 1,118,646$ 1,331,640$ 1,375,983$ 1,420,326$ Advances to Other Funds 168,651$ 168,651$ -$ -$ -$ 1) 2019 Projected Capital Outlay includes 172,000 carried forward of original 525,000 budgeted for Brooklyn Blvd Project 600,000 for target acquisition 2) 2018 includes $300,000 for HOM storm water improvements, $353k for Brooklyn Blvd., $485k for former Perkins site City of Brooklyn Center Decertification Date = 4/19/2021 Tax Increment District #3 Cash Flows Analysis Revised: 11/15/2024 Actual Actual Projected Projected 2022 2023 2024 2025 Sources Tax Increments (17,648)$ -$ -$ Interest on Investments (192,858) 87,865 90,000 90,000 Lease Rentals 7,197 - - Miscellaneous - - - - Loan Repayments (housing) 5,305 Land Sale (Housing) Land Sale (non-housing) Advance Repayment - - - - Total (187,553) 77,414 90,000 90,000 Uses Other Services & Charges 821,160 - - - Capital Outlay 232,891 - - - Out of District Spending - - - Land Purchases - - - Land Purchases (housing) - - - - Interfund Advance to TIF 4 - - - - Transfers Out - Debt Service - - - - Projected Debt - 2004D - - - - Projected Debt - 2008A - - - - Projected Debt - 2013A 2,230,669 - - - Projected Debt - 2015B - - - - Transfers Out - EDA Admin - 717,609 50,000 50,000 Total 3,284,720 717,609 50,000 50,000 Cash Balance - Beginning 8,315,524 2,594,866 1,954,671 1,994,671 Change in Accruals (2,248,385) - - - Revenues (187,553) 77,414 90,000 90,000 Expenditures (3,284,720) (717,609) (50,000) (50,000) Cash Balance - Ending 2,594,866$ 1,954,671$ 1,994,671$ 2,034,671$ TIF Portion (out of district eligible)3,896,739.70 3,175,380.50 3,125,380.50 3,075,380.50 Bond Reserve (3,489,857.57) (3,406,046.17) (3,316,046.17) (3,226,046.17) Housing Portion 2,187,984 2,185,337 2,185,337 2,185,337 Total 2,594,866$ 1,954,671$ 1,994,671$ 2,034,671$ City of Brooklyn Center Decertification Date = 12/31/2029 Tax Increment District #5 Cash Flows Analysis Revised: 11/15/2024 Actual Actual Projected Projected Projected Projected Projected Projected 2022 2023 2024 2025 2026 2027 2028 2029 Sources Tax Increments 463,763$ 498,472$ 532,000$ 532,000$ 532,000$ 532,000$ 532,000$ 532,000$ Interest on Investments (18,504) 38,752 40,000 40,000 Bond Proceeds - - - - - - - - Total 445,259 537,224 572,000 572,000 532,000 532,000 532,000 532,000 Uses Other Services & Charges - - - - - - - Capital Outlay - - - - - - - - Developer Note Forgiven - - - - - - - - Interest on Advance 2,128 - 2,000 - - - - - PAYGO - - - - - - - - Bond issue costs - - - - - - - - Payments on 2016B 57,011 50,332 373,525 371,875 369,700 371,938 368,563 369,563 Payments on 2016C 295,000 305,000 - - - - - - Adance Payments (TIF #2) 86,924 168,651 - - - - Transfers Out (EDA Admin) 17,604 5,953 30,000 30,000 30,000 30,000 30,000 30,000 Total 458,667 361,285 574,176 401,875 399,700 401,938 398,563 399,563 Cash Balance - Beginning 600,193 552,677 728,616 726,440 896,565 1,028,865 1,158,927 1,292,365 Change in Accruals (34,108) - - - - - - - Revenues 445,259 537,224 572,000 572,000 532,000 532,000 532,000 532,000 Expenditures (458,667) (361,285) (574,176) (401,875) (399,700) (401,938) (398,563) (399,563) Cash Balance - Ending 552,677$ 728,616$ 726,440$ 896,565$ 1,028,865$ 1,158,927$ 1,292,365$ 1,424,802$ Debt Reserve 302,264$ 376,711$ 292,135$ 377,860$ 433,760$ 487,422$ 544,460$ 600,497$ PAYGO Balance - - - - - - - - Advances from Other Funds 168,650 168,650 (1) City of Brooklyn Center Decertification Date = 12/31/2043 Tax Increment District #6 Cash Flows Analysis (26 years of Increment) Revised: 11/15/2024 Projected Decert 12/31/2041 Revised: 8-8-17 Actual Actual Projected Projected Projected Projected Projected Projected Projected Projected Projected Projected Projected 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Sources Tax Increments 174,039$ 133,878$ 142,621$ 142,621$ 142,621$ 142,621$ 142,621$ 142,621$ 142,621$ 142,621$ 142,621$ 142,621$ 142,621$ Interest on Investments 114 306 - - - - - - - - - - - Total 174,153 134,184 142,621 142,621 142,621 142,621 142,621 142,621 142,621 142,621 142,621 142,621 142,621 Uses Other Services & Charges 11,461 - - - - - - - - - - - - County admin 906 907 907 907 907 907 907 907 907 907 907 907 907 Capital Outlay - - - - - - - - - - - - - PAYGO 176,039 150,109 139,055 139,055 139,055 139,055 139,055 139,055 139,055 139,055 139,055 139,055 139,055 PAYGO (Projected) - - - - - - - - - - - - - Transfers Out (EDA Admin) 2,801 2,801 2,801 2,801 2,801 2,801 2,801 2,801 2,801 2,801 2,801 2,801 Total 188,406 153,817 142,763 142,763 142,763 142,763 142,763 142,763 142,763 142,763 142,763 142,763 142,763 Cash Balance - Beginning 70,050 55,869 36,236 36,094 35,951 35,809 35,666 35,524 35,381 35,239 35,096 34,954 34,812 Change in Accruals 72 - - - - - - - - - - - Revenues 174,153 134,184 142,621 142,621 142,621 142,621 142,621 142,621 142,621 142,621 142,621 142,621 142,621 Expenditures (188,406) (153,817) (142,763) (142,763) (142,763) (142,763) (142,763) (142,763) (142,763) (142,763) (142,763) (142,763) (142,763) Cash Balance - Ending 55,869$ 36,236$ 36,094$ 35,951$ 35,809$ 35,666$ 35,524$ 35,381$ 35,239$ 35,096$ 34,954$ 34,812$ 34,669$ PAYGO Balance 1,539,560 1,477,117 1,431,161 1,382,516 1,331,023 1,276,517 1,218,820 1,157,746 1,093,097 1,024,664 952,225 875,547 794,380 City of Brooklyn Center Opportunity Site and HOM Furniture Decertification Date = 12/31/2044 Tax Increment District #7 Cash Flows Analysis (26 years of Increment) Revised: 11/15/2024 There will be additional PAYGO notes associated with this district as it encompasses the opportunity site Revised: 8-8-17 Actual Actual Projected Projected Projected Projected Projected Projected Projected Projected Projected Projected Projected 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Sources Tax Increments 139,779$ 126,622$ 126,622$ 126,622$ 126,622$ 126,622$ 126,622$ 126,622$ 126,622$ 126,622$ 126,622$ 126,622$ 126,622$ Sale of Land 16,711$ Interest on Investments (8,698) - - - - - - - - - - - Total 131,081 143,333 126,622 126,622 126,622 126,622 126,622 126,622 126,622 126,622 126,622 126,622 126,622 Uses Other services and charges 39,798 - - - - - - - - - - - county admin 889 896 896 896 896 896 896 896 896 896 896 896 896 PAYGO - - - - - - - - - - - - - Land Purchase - Transfers Out (EDA Admin) 13,286 3,799 3,799 3,799 3,799 3,799 3,799 3,799 3,799 3,799 3,799 3,799 Total 40,687 14,182 4,695 4,695 4,695 4,695 4,695 4,695 4,695 4,695 4,695 4,695 4,695 Cash Balance - Beginning 214,940 305,393 434,544 556,471 678,399 800,326 922,253 1,044,181 1,166,108 1,288,035 1,409,963 1,531,890 1,653,817 Change in Accruals 59 - - - - - - - - - - - - Revenues 131,081 143,333 126,622 126,622 126,622 126,622 126,622 126,622 126,622 126,622 126,622 126,622 126,622 Expenditures (40,687) (14,182) (4,695) (4,695) (4,695) (4,695) (4,695) (4,695) (4,695) (4,695) (4,695) (4,695) (4,695) Cash Balance - Ending 305,393$ 434,544$ 556,471$ 678,399$ 800,326$ 922,253$ 1,044,181$ 1,166,108$ 1,288,035$ 1,409,963$ 1,531,890$ 1,653,817$ 1,775,745$ PAYGO Balance - - - - - - - - - - - - - Five Year Rule date 6/29/2026 City of Brooklyn Center Decertification Date = 12/31/2047 Tax Increment District #8 Cash Flows Analysis (26 years of Increment) Revised: 11/15/2024 Max of 2.5% of annual TIF revenue Revised: 8-8-17 Actual Projected Projected Projected Projected Projected Projected Projected Projected Projected Projected Projected Projected 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Sources Tax Increments 186,017$ 256,822$ 285,539$ 120,000$ 120,000$ 120,000$ 120,000$ 120,000$ 120,000$ 120,000$ 120,000$ 120,000$ 120,000$ Sale of Land Interest on Investments (43) 3,606 - - - - - - - - - - - Total 185,974 260,428 285,539 120,000 120,000 120,000 120,000 120,000 120,000 120,000 120,000 120,000 120,000 Uses County admin 909 - - - - - - - - - - - - PAYGO 110,411 172,784 256,985 108,000 108,000 108,000 108,000 108,000 108,000 108,000 108,000 108,000 108,000 Land Purchase Transfers Out (EDA Admin) 8,483 3,196 7,138 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 Total 119,803 175,980 264,124 111,000 111,000 111,000 111,000 111,000 111,000 111,000 111,000 111,000 111,000 Cash Balance - Beginning (22,130) 78,812 140,989 162,405 171,405 180,405 189,405 198,405 207,405 216,405 225,405 234,405 243,405 Change in Accruals 34,771 (22,271) - - - - - - - - - - - Revenues 185,974 260,428 285,539 120,000 120,000 120,000 120,000 120,000 120,000 120,000 120,000 120,000 120,000 Expenditures (119,803) (175,980) (264,124) (111,000) (111,000) (111,000) (111,000) (111,000) (111,000) (111,000) (111,000) (111,000) (111,000) Cash Balance - Ending 78,812$ 140,989$ 162,405$ 171,405$ 180,405$ 189,405$ 198,405$ 207,405$ 216,405$ 225,405$ 234,405$ 243,405$ 252,405$ PAYGO Balance Five Year Rule date 7/13/2025 City of Brooklyn Center Decertification Date = 12/31/2049 Tax Increment District #9 Cash Flows Analysis (26 years of Increment) Revised: 11/15/2024 Revised: 8-8-17 Projected Projected Projected Projected Projected Projected Projected Projected Projected Projected Projected Projected Projected 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Sources Tax Increments 46,819$ 16,150$ 16,150$ 16,150$ 16,150$ 16,150$ 16,150$ 16,150$ 16,150$ 16,150$ 16,150$ Sale of Land Interest on Investments - - - - - - - - - - - - Total - - 46,819 16,150 16,150 16,150 16,150 16,150 16,150 16,150 16,150 16,150 16,150 Uses County admin - 500 500 500 500 500 500 500 500 500 500 500 PAYGO - 42,137 14,535 14,535 14,535 14,535 14,535 14,535 14,535 14,535 14,535 14,535 Land Purchase Transfers Out (EDA Admin) 2,089 1,000 808 808 808 808 808 808 808 808 808 808 Total - 2,089 43,637 15,843 15,843 15,843 15,843 15,843 15,843 15,843 15,843 15,843 15,843 Cash Balance - Beginning - - - 1,093 1,400 1,708 2,015 2,323 2,630 2,938 3,245 3,553 3,860 Change in Accruals (2,089) - - - - - - - - - - Revenues - - 46,819 16,150 16,150 16,150 16,150 16,150 16,150 16,150 16,150 16,150 16,150 Expenditures - (2,089) (43,637) (15,843) (15,843) (15,843) (15,843) (15,843) (15,843) (15,843) (15,843) (15,843) (15,843) Cash Balance - Ending -$ -$ 1,093$ 1,400$ 1,708$ 2,015$ 2,323$ 2,630$ 2,938$ 3,245$ 3,553$ 3,860$ 4,168$ PAYGO Balance Five Year Rule date 7/21/2027 COU N C IL ITEM MEMOR ANDUM DAT E:11/18/2024 TO :Dr. R eggie Edwards , C ity Manager T HR O UG H:N/A F R O M:Angela Holm S UBJ EC T:P roposed 2025 EDA Budget Background: C ouncilmembers and C ommis s ioners are asked to review the proposed 2025 Ec onomic Development Authority revenue and expens e budget. T he budget document is attached. AT TAC HME N T S: Desc ription Upload Date Type P roposed 2025 EDA budget 11/15/2024 Bac kup Material Obj Acct 2022 Actual Amount 2023 Actual Amount 2024 Final Budget July YTD Actual 2025 Requested Budget 2025 Budget Increase Comments for 2024 Budget Comments for 2025 Budget 46310 - DEVELOPMENT/RE-DEVELOPMENT 4320 - MISC FEDERAL GRANTS - - - - FEDERAL - - - - 4359 - OTHER STATE GRANTS/AID - - - - Funds will net zero but transfer through this account for pass through grants such as LCDA grants. STATE - - - - 4362 - COUNTY GRANTS/AID (35,000.00) - - - COUNTY (35,000.00) - - - 4373 - OTHER GRANTS/AID - - - - LOCAL - - - - TOTAL INTERGOVERNMENTAL (35,000.00) - - - 4603 - INTEREST EARNINGS (17,204.81) (34,471.32) (16,806.00) (23,066.31) (20,244.00) 20.46%Interst Earnings from EDA balance TOTAL INVESTMENT EARNINGS (17,204.81) (34,471.32) (16,806.00) (23,066.31) (20,244.00) 20.46% 4605 - UNREALIZED INVESTMENT GAIN 69,721.18 (27,900.19) - - 4606 - OTHER REVENUE - - - - TOTAL MISCELLANEOUS 69,721.18 (27,900.19) - - - 4831 - OFFICE RENTALS (15,737.28) 15,737.28 - TOTAL OPERATING REVENUES (15,737.28) 15,737.28 - 4911 - SALE OF PROPERTY - - - 4921 - REFUNDS & REIMBURSEMENTS - - - TOTAL OTHER FINANCING SOURCES - - - 4915 - TRANSFERS IN (478,822.27) (508,959.42) (586,081.00) (1,611.85) (606,595.00) 3.50%Per County Determination; transferred from HRA Fund 4915 - TRANSFERS IN FROM HRA FUND - - - - 4915 - TRANSFERS IN FROM CDBG FUN - - - 6498 - INTERFUND EXPENSE ALLOCATIO (126,589.03) (34,747.93) (95,414.00) - (95,000.00) -0.43%From TIF Funds TOTAL TRANSFERS IN (605,411.30) (543,707.35) (681,495.00) (1,611.85) (701,595.00) 2.95% REVENUES (603,632.21) (590,341.58) (698,301.00) (24,678.16) (721,839.00) 3.37% 6101 - WAGES & SALARIES-FT EMPLOYEES 242,343.72 192,542.95 256,392.00 150,444.40 360,597.00 40.64%Moved additional funds from 41910 for budget savings. Includind part of Planners pay. 6102 - OVERTIME-FT EMPLOYEES - - - 6103 - WAGES-PART TIME EMPLOYEES - - - - 6104 - OVERTIME-PART TIME EMPLOYEES - - - 6111 - SEVERANCE PAY - - - 6122 - PERA COORDINATED PLAN 18,131.97 14,208.89 19,229.00 11,283.22 26,997.00 40.40% 6125 - FICA - SOCIAL SECURITY 15,774.60 12,672.85 15,896.00 9,475.50 22,317.00 40.39% 6126 - FICA - MEDICARE 3,689.82 2,963.68 3,718.00 2,216.08 5,219.00 40.37% 6131 - CAFETERIA PLAN CONTRIBUTIONS 21,829.50 7,854.00 44,910.00 21,706.50 56,592.00 26.01% 6151 - WORKER'S COMP INSURANCE 1,754.00 1,728.86 2,000.00 4,576.11 2,448.00 22.40% TOTAL PERSONAL SERVICES 303,523.61 231,971.23 342,145.00 199,701.81 474,170.00 38.59% 6201 - OFFICE SUPPLIES - - - - 6203 - BOOKS/REFERENCE MATERIALS - - - - 6219 - GENERAL OPERATING SUPPLIES - - - - 6223 - BUILDINGS & FACILITIES - - - - 6241 - SMALL TOOLS - 6242 - MINOR EQUIPMENT - - - 6243 - MINOR COMPUTER EQUIPMENT - - - - - No One Due TOTAL SUPPLIES - - - - - 6301 - ACCTG, AUDIT & FIN'L SERVICES 3,000.00 - 3,000.00 - 3,000.00 0.00% 6302 - ARCH, ENG & PLANNING 12,500.00 - - - 6303 - LEGAL SERVICES 11,128.97 11,329.25 10,000.00 4,102.20 10,000.00 0.00%Purchase and development agreements for EDA properties; Purchase and development agreements for EDA properties; 6307 - PROFESSIONAL SERVICES 38,328.01 129,049.84 80,000.00 66,330.00 - -100.00%EDA Ehlers Assistance TOTAL PROFESSIONAL SERVICES 64,956.98 140,379.09 93,000.00 70,432.20 13,000.00 -86.02% 6321 - TELEPHONE/PAGERS - - - - 360.00 2x T-Mobile Service 6331 - TRAVEL EXPENSE/MILEAGE - - - - 6333 - FREIGHT/DRAYAGE - - - - 6341 - PERSONNEL ADVERTISING - - - - 6342 - LEGAL NOTICES 340.00 - 200.00 331.74 200.00 0.00% 6349 - OTHER ADVERTISING - - - - 6441 - LICENSES, TAXES & FEES 8,716.14 1,116.24 5,000.00 - 5,000.00 0.00% 6449 - OTHER CONTRACTUAL SERVICE 229,418.60 97,745.73 52,000.00 10,000.00 25,000.00 -51.92%$30,000 to small business micro grants; $12,000 to local farmer's market; $10,000 Elevate HC Program. $12,000 to local farmer's market; $10,000 Elevate HC Program. $1,000 Grown with Minnesota, $1,000 Hmong Chamber, $1,000 BIPOC Business Expo. 6351 - PRINTING - - - - - 6421 - SOFTWARE LICENSE - - 500.00 - 360.00 -28.00%Adobe Licensing 2x Adobe Acrobat 6423 - LOGIS CHARGES 4,423.00 4,875.00 5,183.00 2,729.00 5,381.00 3.82%LOGIS JDE Financial, HR/PR, Hubble, Tungsten, IP Telephony, Internet, 24/7 Support, Managed Service Back-up, Exchange, Virtual Servers and Email Archiving, and Network Wellness LOGIS JDE Financial, HR/PR, Hubble, Tungsten, IP Telephony, Internet, 24/7 Support, Managed Service Back-up, Exchange, Virtual Servers and Email Archiving, and Network Wellness 6432 - CONFERENCES AND SCHOOLS 1,745.00 1,575.00 2,000.00 250.00 4,000.00 100.00%Increased to $4,000 due to new staff in EDA. 6433 - MEETING EXPENSES - - - - 6434 - DUES & SUBSCRIPTIONS 2,210.00 500.00 2,200.00 - 2,400.00 9.09%NAHRO $150, EDAM $500, Fin. & Commerce $160, Sensible Land Use Coalition $250, ULI $265; I-94 West Chamber $300, $1,000 MN Chamber Grow TOTAL OTHER SERVICES & CHARGES 246,852.74 105,811.97 67,083.00 13,310.74 42,701.00 -36.35% 6361 - GENERAL LIABILITY INSURANCE 1,064.00 1,236.00 2,094.00 1,199.00 4,241.00 102.53% TOTAL INSURANCE 1,064.00 1,236.00 2,094.00 1,199.00 4,241.00 102.53% 6381 - ELECTRIC - - - 6383 - WATER - - - 6384 - REFUSE DISPOSAL - - - 6385 - SEWER - 38.57 - - 6386 - STORM SEWER 12,858.00 15,049.35 18,800.00 15,751.55 18,800.00 0.00% 6389 - STREET LIGHTS 1,628.18 1,605.25 2,300.00 1,808.12 2,300.00 0.00% TOTAL UTILITY SERVICES 14,486.18 16,693.17 21,100.00 17,559.67 21,100.00 0.00% 6402 - EQUIPMENT SERVICES - 6403 - BLDGS/FACILITIES MAINT SERVICE 9,783.00 10,917.79 8,000.00 - -100.00% 6405 - PARK & LANDSCAPE SERVICES 335.00 - 1,500.00 308.15 1,500.00 0.00% 6406 - MULTI-FUNCTION MTNCE - - - - 6409 - OTHER REPAIR & MAINT SVCS - - - - TOTAL REPAIRS & MAINTENANCE 10,118.00 10,917.79 9,500.00 308.15 1,500.00 -84.21% 6461 - FUEL CHARGES 933.64 653.57 800.00 384.45 800.00 0.00% 6462 - FIXED CHARGES 1,313.88 1,788.96 1,789.00 1,043.56 1,789.00 0.00% 6463 - REPAIR & MAINT CHARGES - - 500.00 - 500.00 0.00% 6465 - REPLACEMENT CHARGES 2,199.96 2,705.76 3,706.00 1,578.36 1,578.00 -57.42% TOTAL CENTRAL GARAGE CHARGES 4,447.48 5,148.29 6,795.00 3,006.37 4,667.00 -31.32% 6510 - LAND 3,610.00 - - 6496 - LOSS ON FIXED ASSET DISPOSAL - - - TOTAL CAPITAL OUTLAY 3,610.00 - - 6471 - ADMINISTRATIVE SERVICE TRANSF 118,113.24 141,852.00 156,363.00 91,210.00 160,460.00 2.62% 6482 - MISC TRANSFER OUT - 100,000.00 - - - No longer need transfer to revolving loan fund No longer need transfer to revolving loan fund TOTAL TRANSFERS OUT 118,113.24 241,852.00 156,363.00 91,210.00 160,460.00 2.62% TOTAL BUSINESS UNIT EXPENSES 767,172.23 754,009.54 698,080.00 396,727.94 721,839.00 3.40% COU N C IL ITEM MEMOR ANDUM DAT E:11/18/2024 TO :Dr. R eggie Edwards , C ity Manager T HR O UG H: F R O M:Angela Holm S UBJ EC T:P roposed 2025 C enterbrook G olf C ours e Budget Background: C ouncilmembers and C ommis s ioners are asked to review the proposed 2025 C enterbrook G olf C ours e revenue and expens e budget. T he budget document is attached. AT TAC HME N T S: Desc ription Upload Date Type P roposed 2025 C enterbrrok G olf C ours e budget 11/15/2024 Bac kup Material Obj Acct 2022 Actual Amount 2023 Actual Amount 2024 Final Budget July YTD Actual 2025 Requested Budget 2025 Budget Increase Comments for 2024 Budget Comments for 2025 Budget 49721 - CENTERBROOK GOLF COURSE 4603 - INTEREST EARNINGS (161.07) - - - - TOTAL INVESTMENT EARNINGS (161.07) - - - - 4606 - OTHER REVENUE 81.56 - - - 4612 - DONATIONS & CONTRIBUTIONS - - - - - TOTAL MISCELLANEOUS 81.56 - - - - 4771 - GOLF LESSONS - - (1,000.00) - (1,000.00) 0.00%No Expected Changes No Expected Changes 4773 - GREEN FEES (175,627.18) (155,873.21) (150,000.00) (123,458.61) (180,000.00) 20.00%No Expected Changes Rate increase 4778 - PASSBOOK (12,576.48) (18,175.46) (20,000.00) (5,008.10) (6,000.00) -70.00%No Expected Changes Coding adjusment 4782 - RENTALS (43,000.18) (43,747.25) (40,000.00) (27,567.70) (48,000.00) 20.00%No Expected Changes Uses increase 4785 - LEAGUE (12,725.07) (10,977.43) (25,000.00) (9,949.46) (12,000.00) -52.00%No Expected Changes Coding adjustment 4786 - BEER & WINE COOLER REVENUES (23,430.24) (25,828.57) (36,000.00) (14,170.58) (29,000.00) -19.44%No Expected Changes No Dudley Revenue 4787 - FOOD & BEVERAGE REVENUES (11,789.52) (15,452.40) (10,000.00) (7,783.85) (14,000.00) 40.00%No Expected Changes No Expected Changes 4788 - TAXABLE MERCHANDISE (4,532.86) (6,524.61) (5,000.00) (3,788.60) (10,000.00) 100.00%No Expected Changes Coding adjustment 4789 - NON TAXABLE MERCHANDISE (8,778.40) (36,003.64) (8,000.00) (13,949.51) (24,000.00) 200.00%No Expected Changes Coding adjustment 4790 - MISCELLANEOUS - - - - (80,000.00) Golf Simulator 4791 - BOTTLED WATER SALES (2,604.63) (2,884.00) (2,000.00) (1,424.00) (2,500.00) 25.00%No Expected Changes No Expected Changes TOTAL OPERATING REVENUES (295,064.56) (315,466.57) (297,000.00) (207,100.41) (406,500.00) 36.87% 4912 - CAPITAL CONTRIBUTIONS - - - - 4921 - REFUNDS & REIMBURSEMENTS (2,017.57) - - - - No Expected Changes No Expected Changes TOTAL OTHER FINANCING SOURCES (2,017.57) - - - - 4915 - TRANSFERS IN (80,000.00) (80,000.00) (80,000.00) - (155,000.00) 93.75%No Expected Changes Increase as included in General Fund budget TOTAL TRANSFERS IN (80,000.00) (80,000.00) (80,000.00) - (155,000.00) 93.75% REVENUES (377,161.64) (395,466.57) (377,000.00) (207,100.41) (561,500.00) 48.94% 6101 - WAGES & SALARIES-FT EMPLOYEES 86,188.55 89,021.44 109,248.00 52,899.00 181,863.00 66.47%Steve Makowske Wage allignment too: S32 Step C $106,069 He is currently at the low medium of his profession and as the Golf superintendant who manage a facility his pay is lower than managers, Deputy Directors who do not manage an facality. This will align his wages witin his professional fill and BC department heads. Addition of one FTE to accomodate additional hours related to golf simulator operations 6103 - WAGES-PART TIME EMPLOYEES 79,527.36 79,398.00 80,000.00 48,278.20 85,000.00 6.25%livable wage increases - addition of part- time staff to support grounds maintenence 6104 - OVERTIME-PART TIME EMPLOYEES 3,599.84 3,424.81 3,200.00 1,628.13 3,000.00 -6.25%livable wage increase - addition of part time staff 6110 - OTHER PAYMENTS - NON INSURANCE - 6111 - SEVERANCE PAY 5,088.64 - - - 6122 - PERA COORDINATED PLAN 7,017.86 7,255.48 8,194.00 3,967.50 20,240.00 147.01% 6125 - FICA - SOCIAL SECURITY 10,801.37 11,054.86 11,931.00 6,520.81 16,732.00 40.24% 6126 - FICA - MEDICARE 2,526.11 2,585.40 2,790.00 1,525.04 3,913.00 40.25% 6131 - CAFETERIA PLAN CONTRIBUTIONS 16,631.84 17,135.84 17,964.00 11,227.50 37,728.00 110.02% 6141 - UNEMPLOYMENT COMPENSATION - 278.68 - - 6151 - WORKER'S COMP INSURANCE 2,866.97 3,665.66 3,522.00 1,864.73 4,318.00 22.60% TOTAL PERSONAL SERVICES 214,248.54 213,820.17 236,849.00 127,910.91 352,794.00 48.95% 6201 - OFFICE SUPPLIES 144.49 107.12 200.00 87.99 200.00 0.00%increase in programming increase in programming 6211 - CLEANING SUPPLIES - - - - - 6212 - MOTOR FUELS 3,658.25 3,473.66 3,400.00 2,001.19 3,400.00 0.00%increase in costs increase in costs 6213 - LUBRICANTS & ADDITIVES 582.94 246.34 300.00 353.36 700.00 133.33%aging equipment 6214 - CLOTHING & PERSONAL EQUIPMENT - 209.00 300.00 179.99 300.00 0.00%Clothing cost increase Clothing cost increase 6215 - SHOP MATERIALS - - 100.00 - 100.00 0.00%No Expected Changes No Expected Changes 6216 - CHEMICALS/CHEMICAL PRODUCTS 16,184.24 13,895.67 15,000.00 13,171.08 15,000.00 0.00%No Expected Changes No Expected Changes 6217 - SAFETY SUPPLIES 79.92 - 500.00 - 500.00 0.00%No Expected Changes No Expected Changes 6219 - GENERAL OPERATING SUPPLIES 3,274.25 2,598.37 2,500.00 3,189.69 4,500.00 80.00%No Expected Changes No Expected Changes 6221 - MOTOR VEHICLES 1,562.48 374.45 1,500.00 941.72 2,000.00 33.33%No Expected Changes Aging vehicles 6223 - BUILDINGS & FACILITIES 1,263.92 2,385.86 1,500.00 273.35 1,500.00 0.00%No Expected Changes No Expected Changes 6225 - PARK & LANDSCAPE MATERIALS 868.14 2,589.61 3,000.00 204.78 2,500.00 -16.67%decrease due to one tine ladscaping project decrease due to one time ladscaping project 6227 - PAINT SUPPLIES 73.74 141.42 200.00 - 200.00 0.00% 6239 - OTHER REPAIR & MAINT SUPPLIES - 2,147.49 500.00 168.58 1,000.00 100.00%equipment aging and harder to maintain Coding adjustment 6241 - SMALL TOOLS 170.70 1,320.38 750.00 409.70 750.00 0.00% 6242 - MINOR EQUIPMENT 584.82 1,171.28 5,000.00 57.41 3,000.00 -40.00%aging equipment needing to be replaced aging equipment needing to be replaced 6243 - MINOR COMPUTER EQUIPMENT 6,309.70 - 1,636.00 - -100.00%Wireless Access Point (Club House) Moved to 2024 TOTAL SUPPLIES 34,757.59 30,660.65 36,386.00 21,038.84 35,650.00 -2.02% 6307 - PROFESSIONAL SERVICES 461.07 190.19 - - 100.00 Untilize other service contracts Untilize other service contracts TOTAL PROFESSIONAL SERVICES 461.07 190.19 - - 100.00 6321 - TELEPHONE/PAGERS 1,709.17 1,819.61 1,930.00 1,505.65 2,960.00 53.37%PRI Voice System $900, Smartphone - TMobile Service SMakowske $180, 1x iPhone 15 $850 PRI Voice System $900, Smartphone - TMobile Service SMakowske $180, 1x iPhone 15 $850, phone service and device for new staff 6349 - OTHER ADVERTISING 2,472.50 3,838.00 3,500.00 357.20 2,000.00 -42.86%Promotion of new programs/Event s Promotion of new programs/Events 6441 - LICENSES, TAXES & FEES 135.00 712.12 900.00 429.00 900.00 0.00%increase in costs 6449 - OTHER CONTRACTUAL SERVICE 4,004.11 7,846.14 4,000.00 2,899.21 4,000.00 0.00%Untilizing more inhouse services 6351 - PRINTING 266.30 149.98 300.00 101.98 300.00 0.00% 6415 - OTHER EQUIPMENT 20,212.67 22,007.55 15,000.00 9,519.00 15,000.00 0.00%Excessing type of equipement needed 6421 - SOFTWARE LICENSE - - - 6422 - SOFTWARE MAINT - 73.47 19,031.00 102.94 515.00 -97.29%3x MS Office $345, Acrobat Pro $80, 3x Cisco Secure Endpoint $45, Cisco Umbrella $45, Toro Lynx Irrigation $18516 3x MS Office $345, Acrobat Pro $80, 3x Cisco Secure Endpoint $45, Cisco Umbrella $45 6423 - LOGIS CHARGES 7,456.00 7,820.00 10,503.00 4,371.00 10,801.00 2.84%LOGIS JDE Financial, HR/PR, Hubble, Tungsten, IP Telephony, Internet, 24/7 Support, Managed Service Back-up, Exchange and Email Archiving, Network Wellness and Services LOGIS JDE Financial, HR/PR, Hubble, Tungsten, IP Telephony, Internet, 24/7 Support, Managed Service Back-up, Exchange and Email Archiving, Network Wellness and Services 6432 - CONFERENCES AND SCHOOLS 352.00 21.38 500.00 667.00 600.00 20.00% 6433 - MEETING EXPENSES 20.00 - 200.00 - 200.00 0.00% 6434 - DUES & SUBSCRIPTIONS 1,005.00 1,070.00 1,600.00 705.00 1,000.00 -37.50% 6435 - CREDIT CARD FEES 5,114.93 5,476.08 6,000.00 3,490.71 6,000.00 0.00%increase in usage and fees 6436 - UNCOLLECTIBLE CHECKS/DEBTS - - - - 6438 - CASH SHORT (OVER)2,437.74 168.06 20.60 - 6491 - MERCHANDISE FOR RESALE 27,883.12 35,921.08 25,000.00 16,341.33 32,000.00 28.00%selling more product and increase in product cost TOTAL OTHER SERVICES & CHARGES 73,068.54 86,923.47 88,464.00 40,510.62 76,276.00 -13.78% 6361 - GENERAL LIABILITY INSURANCE 893.60 1,980.56 1,900.00 924.02 1,848.00 -2.74% 6362 - PROPERTY INSURANCE 2,688.84 3,182.16 3,571.00 1,666.68 3,333.00 -6.66% 6364 - DRAM SHOP INSURANCE 1,992.00 1,328.00 1,800.00 1,992.00 1,992.00 10.67% 6366 - MACHINERY BREAKDOWN INSURANCE 234.92 262.96 280.00 138.28 277.00 -1.07% TOTAL INSURANCE 5,809.36 6,753.68 7,551.00 4,720.98 7,450.00 -1.34% 6381 - ELECTRIC 9,476.48 9,383.75 10,000.00 3,888.86 10,000.00 0.00%No Expected Changes No Expected Changes 6382 - GAS 748.88 673.37 900.00 327.17 900.00 0.00%No Expected Changes No Expected Changes 6383 - WATER 15,435.72 19,655.76 10,000.00 544.77 10,000.00 0.00%No Expected Changes No Expected Changes 6384 - REFUSE DISPOSAL 4,739.48 2,035.71 2,500.00 992.39 2,500.00 0.00%No Expected Changes No Expected Changes 6385 - SEWER 781.16 619.14 800.00 643.90 800.00 0.00%No Expected Changes No Expected Changes 6386 - STORM SEWER 2,343.40 1,022.78 2,400.00 1,094.36 2,400.00 0.00%No Expected Changes No Expected Changes 6387 - HEATING OIL - - 6389 - STREET LIGHTS 3,793.38 2,742.03 3,800.00 2,102.04 3,800.00 0.00%No Expected Changes No Expected Changes TOTAL UTILITY SERVICES 37,318.50 36,132.54 30,400.00 9,593.49 30,400.00 0.00% 6402 - EQUIPMENT SERVICES 400.58 2,440.00 2,500.00 - 2,500.00 0.00%No Expected Changes No Expected Changes 6403 - BLDGS/FACILITIES MAINT SERVICE 667.97 27.94 600.00 960.13 800.00 33.33%No Expected Changes No Expected Changes TOTAL REPAIRS & MAINTENANCE 1,068.55 2,467.94 3,100.00 960.13 3,300.00 6.45% 6461 - FUEL CHARGES 127.44 77.37 300.00 387.98 400.00 33.33% 6462 - FIXED CHARGES 6,145.32 7,903.08 7,903.00 4,610.13 8,000.00 1.23% 6463 - REPAIR & MAINT CHARGES 1,053.44 1,084.50 3,800.00 365.14 3,800.00 0.00% 6465 - REPLACEMENT CHARGES 12,300.00 12,787.20 12,787.00 7,459.20 12,787.00 0.00% TOTAL CENTRAL GARAGE CHARGES 19,626.20 21,852.15 24,790.00 12,822.45 24,987.00 0.79% 6520 - BUILDINGS & FACILITIES - - - - - 6540 - EQUIPMENT & MACHINERY 97,433.56 - - - - No Expected Changes No Expected Changes TOTAL CAPITAL OUTLAY 97,433.56 - - - - 6612 - OTHER DEBT-INTEREST 1,639.06 - - - No Expected Changes No Expected Changes TOTAL DEBT SERVICE 1,639.06 - - - 6471 - ADMINISTRATIVE SERVICE TRANSFE 26,584.20 28,788.00 45,386.00 26,474.00 63,448.00 39.80% TOTAL TRANSFERS OUT 26,584.20 28,788.00 45,386.00 26,474.00 63,448.00 39.80% TOTAL BUSINESS UNIT EXPENSES 512,015.17 427,588.79 472,926.00 244,031.42 594,405.00 25.69% Budgeted Net Income/(Loss)(32,905.00) COU N C IL ITEM MEMOR ANDUM DAT E:11/18/2024 TO :Dr. R eggie Edwards , C ity Manager T HR O UG H:N/A F R O M:Angela Holm S UBJ EC T:P roposed 2025 Heritage C enter Budget Background: C ouncilmembers and C ommis s ioners are asked to review the proposed 2025 Heritage C enter of Brooklyn C enter revenue and expense budget. T he budget doc ument is attac hed. AT TAC HME N T S: Desc ription Upload Date Type P roposed 2025 R evenue and Expense Budget 11/15/2024 Bac kup Material Obj Acct 2022 Actual Amount 2023 Actual Amount 2024 Final Budget July YTD Actual 2025 Requested Budget 2025 Budget Increase Comments for 2024 Budget Comments for 2025 Budget 49851 - HCBC-ADMINISTRATION 4320 - MISC FEDERAL GRANTS - - - FEDERAL - - - TOTAL INTERGOVERNMENTAL - - - 4603 - INTEREST EARNINGS - - - - Allocation of $600,000 total interest income; negative cash balance so no interest allocated to Heritage Center TOTAL INVESTMENT EARNINGS - - - - 4604 - CHECK PROCESSING FEES - - - 4605 - UNREALIZED INVESTMENT GAIN/- - - No expected changes No expected changes 4606 - OTHER REVENUE - - - - No expected changes No expected changes TOTAL MISCELLANEOUS - - - - 4912 - CAPITAL CONTRIBUTIONS - - - 4919 - GAIN ON FIXED ASSET DISPOSAL - - - 4921 - REFUNDS & REIMBURSEMENTS - (9,699.00) - No expected changes No expected changes TOTAL OTHER FINANCING SOURCES - (9,699.00) - REVENUES - (9,699.00) - - 6101 - WAGES & SALARIES-FT EMPLOYEES 205,343.08 106,724.89 213,884.00 66,866.89 118,358.00 -44.66% 6102 - OVERTIME-FT EMPLOYEES - - - No expected changes No expected changes 6103 - WAGES-PART TIME EMPLOYEES 1,055.19 - - No expected changes No expected changes 6111 - SEVERANCE PAY 480.78 281.39 - 6122 - PERA COORDINATED PLAN 15,480.12 8,004.26 16,042.00 5,015.05 8,877.00 -44.66% 6125 - FICA - SOCIAL SECURITY 13,436.08 6,992.27 13,261.00 4,330.98 7,338.00 -44.66% 6126 - FICA - MEDICARE 3,142.27 1,635.37 3,102.00 1,012.89 1,716.00 -44.68% 6131 - CAFETERIA PLAN CONTRIBUTIONS 35,096.25 29,988.00 53,892.00 22,455.00 37,728.00 -29.99% 6151 - WORKER'S COMP INSURANCE 1,515.89 1,048.65 1,669.00 522.64 805.00 -51.77% TOTAL PERSONAL SERVICES 275,549.66 154,674.83 301,850.00 100,203.45 174,822.00 -42.08% 6201 - OFFICE SUPPLIES 59.12 - 1,000.00 314.80 1,000.00 0.00%New General Manager to purchase items iff needed New General Manager to purchase items if needed 6211 - CLEANING SUPPLIES - - 6219 - GENERAL OPERATING SUPPLIES - - - - - 6223 - BUILDINGS & FACILITIES - 316.96 - 73.83 - No expected changes No expected changes 6242 - MINOR EQUIPMENT - - - - - No expected changes No expected changes 6243 - MINOR COMPUTER EQUIPMENT 5,840.00 1,115.64 2,050.00 - 1,800.00 -12.20%$600 Front Desk HP Printer, $600 Bruce HP Printer, $850 Desktop OffCam 1x EB860, 1x Dock, 2x Monitors $1800 CPaulson TOTAL SUPPLIES 5,899.12 1,432.60 3,050.00 388.63 2,800.00 -8.20% 6301 - ACCTG, AUDIT & FIN'L SERVICES 3,000.00 - 3,000.00 - 3,000.00 0.00%No expected changes No expected changes 6303 - LEGAL SERVICES 80.00 - - - - No expected changes No expected changes 6307 - PROFESSIONAL SERVICES 1,129.90 1,125.86 2,500.00 3,000.00 2,500.00 0.00%No expected changes No expected changes TOTAL PROFESSIONAL SERVICES 4,209.90 1,125.86 5,500.00 3,000.00 5,500.00 0.00% 6321 - TELEPHONE/PAGERS 1,931.07 1,016.99 1,200.00 630.67 2,230.00 85.83%PRI Voice System 763.569.3300 *Other Funds contribute monthly the following: EBHC $3,600, Centerbrook $962, Liquor Store #1 $962, Liquor Store #2 $962; Smart Phone (1) 1x TMobile Service $180, 1x iPhone Purchase $850, SIP Contribution $1200 6341 - PERSONNEL ADVERTISING - 240.93 - 6441 - LICENSES, TAXES & FEES - - 45.00 6442 - COURT AWARDS/SETTLEMENTS - - - 6449 - OTHER CONTRACTUAL SERVICE - 1,189.16 50,000.00 336.29 - -100.00%City Event formly Earl Brown Days 6421 - SOFTWARE LICENSE - - - - - 6422 - SOFTWARE MAINT 1,807.00 10,104.45 5,128.00 4,186.88 3,370.00 -34.28%4x MS Office $$460, 2x LF Full $1128, 1x LF Participant, 3x Adobe Acrobat $240, 1x WorkspaceOne $41, Milestone $3105, 4x Umbrella License $60, 4x Cisco Secure Endpoint $60 49851-6422 Milesonte SA $3370, Moved to Service Fund 41920, LF Full $2256, M365 G3 $4620, M365 Email Only $600, Cisco CSE&Umbrella $1000, 6423 - LOGIS CHARGES 27,294.50 35,463.00 54,725.00 19,351.31 51,769.00 -5.40%LOGIS JDE Financial, HR/PR, Hubble, Tungsten, IP Telephony, Internet, 24/7 Support, Managed Service Back-up, Exchange and Email Archiving, Network Wellness and Services $50375, LOGIS Network Configurations $4350 LOGIS JDE Financial, HR/PR, Hubble, Tungsten, IP Telephony, Internet, 24/7 Support, Managed Service Back-up, Exchange and Email Archiving, Network Wellness and Services $51769 6431 - SPECIAL EVENTS - - 5,683.85 12,000.00 hosting community events 6432 - CONFERENCES AND SCHOOLS - - 2,000.00 69.88 2,000.00 0.00%IAVM Annual Conference/Speake r TOTAL OTHER SERVICES & CHARGES 31,032.57 48,014.53 113,053.00 30,303.88 71,369.00 -36.87% 6361 - GENERAL LIABILITY INSURANCE 439.56 736.17 600.00 368.31 600.00 0.00% 6362 - PROPERTY INSURANCE 8,772.21 10,146.23 8,300.00 6,089.62 8,300.00 0.00% 6366 - MACHINERY BREAKDOWN INSURAN 1,175.40 1,189.05 1,300.00 654.91 1,300.00 0.00% TOTAL INSURANCE 10,387.17 12,071.45 10,200.00 7,112.84 10,200.00 0.00% 6408 - COMMUNICATION/INFO SYSTEMS - - - - TOTAL REPAIRS & MAINTENANCE - - - - 6494 - DEPRECIATION EXPENSE 4,973.05 3,447.81 5,000.00 566.76 1,000.00 -80.00%Expected to remain the same Expected to remain the same TOTAL DEPRECIATION 4,973.05 3,447.81 5,000.00 566.76 1,000.00 -80.00% 6471 - ADMINISTRATIVE SERVICE TRANSFE 125,352.96 151,656.00 169,441.00 98,840.00 186,546.00 10.09% 6476 - CAPITAL PROJECT FUND TRANSFER - - - - Replenish operating cash balance Replenish operating cash balance6482 - MISC TRANSFER OUT - - - TOTAL TRANSFERS OUT 125,352.96 151,656.00 169,441.00 98,840.00 186,546.00 10.09% TOTAL BUSINESS UNIT EXPENSES 457,404.43 372,423.08 608,094.00 240,415.56 452,237.00 -25.63% 49852 - HCBC-CONVENTION CENTER 4320 - MISC FEDERAL GRANTS - - - FEDERAL - - - 4359 - OTHER STATE GRANTS/AID - - - STATE - - - TOTAL INTERGOVERNMENTAL - - - 4604 - CHECK PROCESSING FEES - - (30.00) 4606 - OTHER REVENUE (912.86) (836.39) (1,047.00) 4609 - UNCOLLECTIBLE WRITE OFFS - - - TOTAL MISCELLANEOUS (912.86) (836.39) (1,077.00) 4821 - ROOM RENTALS (637,935.68) (675,687.60) (930,000.00) (477,152.67) (930,000.00) 0.00%Activily pursue new business and increse of room rental Activily pursue new business and increase of room rental 4821 - CMP ROOM RENTALS - - - - 4822 - LABOR CHARGES (30,600.00) (37,022.50) (35,000.00) (23,370.00) (35,000.00) 0.00%new business and increse of room rental new business and increse of room rental 4823 - EQUIPMENT RENTALS (313,164.50) (373,423.80) (350,000.00) (305,042.95) (375,000.00) 7.14%new business and increse of room rental new business and increase of room rental 4823 - CMP EQUIPMENT RENTALS - - - - 4825 - COMMON AREA MTNCE (21,865.92) (21,865.92) (21,000.00) (12,755.12) (21,000.00) 0.00% 4826 - DANCE FLOOR RENTALS - - - - 4827 - SECURITY SERVICES (11,020.00) (14,130.00) (8,000.00) (6,630.00) (16,000.00) 100.00%2024/2025 expected to decrease profile community meeting and event has tapered offed amount of events needing security are increasing 4828 - CLIENT SERVICES (35,574.65) (26,960.80) (35,000.00) (24,410.00) (35,000.00) 0.00%Activily pursue new business Activily pursue new business 4829 - MISCELLANEOUS (4,725.00) (10,575.00) (2,500.00) (5,850.00) (3,500.00) 40.00% 4844 - FOOD & BEVERAGE SALES - (4,967.15) (6,000.00) 115.83 (6,000.00) 0.00%Activily pursue new business and increse of room rental Activily pursue new business and increse of room rental TOTAL OPERATING REVENUES (1,054,885.75) (1,164,632.77) (1,387,500.00) (855,094.91) (1,421,500.00) 2.45% 4912 - CAPITAL CONTRIBUTIONS - - - 4921 - REFUNDS & REIMBURSEMENTS - - - TOTAL OTHER FINANCING SOURCES - - - REVENUES (1,055,798.61) (1,165,469.16) (1,387,500.00) (856,171.91) (1,421,500.00) 2.45% 5586 - COST OF SALES-MISC - - 2,000.00 - - -100.00%Activily pursue new business TOTAL COST OF SALES - - 2,000.00 - - -100.00% 6101 - WAGES & SALARIES-FT EMPLOYEES 317,441.79 340,344.38 407,198.00 237,103.89 600,004.00 47.35% 6102 - OVERTIME-FT EMPLOYEES 1,303.64 8,119.88 3,000.00 4,494.06 3,000.00 0.00%Increase in new business and increse of room rental Increase in new business and increase of room rental 6103 - WAGES-PART TIME EMPLOYEES 72,010.95 110,210.22 95,000.00 77,705.04 100,000.00 5.26%Increase in new business and increse of room rental Increase in new business and increase of room rental 6104 - OVERTIME-PART TIME EMPLOYEES 257.51 - - - 6111 - SEVERANCE PAY 4,079.29 4,908.49 - 444.81 6122 - PERA COORDINATED PLAN 23,077.68 25,344.69 37,891.00 23,069.66 52,727.00 39.15% 6125 - FICA - SOCIAL SECURITY 23,965.05 28,178.05 31,322.00 19,818.86 43,587.00 39.16% 6126 - FICA - MEDICARE 5,605.18 6,590.43 7,325.00 4,635.07 10,195.00 39.18% 6131 - CAFETERIA PLAN CONTRIBUTIONS 73,769.84 77,896.00 125,748.00 56,886.50 169,776.00 35.01% 6141 - UNEMPLOYMENT COMPENSATION - - 265.54 6151 - WORKER'S COMP INSURANCE 20,844.04 35,599.36 28,718.00 19,726.45 27,566.00 -4.01% TOTAL PERSONAL SERVICES 542,354.97 637,191.50 736,202.00 444,149.88 1,006,855.00 36.76% 6201 - OFFICE SUPPLIES 547.61 2,355.50 3,000.00 1,187.23 2,000.00 -33.33%Increase in new business and increse of room rental 6202 - COPYING SUPPLIES 567.84 634.10 700.00 - - -100.00%No longer service out No longer service out 6203 - BOOKS/REFERENCE MATERIALS - - - - - 6211 - CLEANING SUPPLIES 1,060.75 253.74 2,000.00 - 1,000.00 -50.00%Increase in new business and increse of room rental 6212 - MOTOR FUELS 71.96 - - - - 6214 - CLOTHING & PERSONAL EQUIPMEN 1,308.17 2,415.14 2,000.00 229.10 2,000.00 0.00%Expected to be fully staffed Expected to be fully staffed 6215 - SHOP MATERIALS 432.00 1,437.00 1,000.00 - 1,000.00 0.00%additional rental expected increase in materials additional rental expected increase in materials 6216 - CHEMICALS/CHEMICAL PRODUCTS 6,499.52 5,229.57 5,000.00 2,397.87 5,500.00 10.00% 6217 - SAFETY SUPPLIES 1,358.34 - 1,000.00 - 1,000.00 0.00%AED purchase 6219 - GENERAL OPERATING SUPPLIES 10,036.57 7,446.78 8,000.00 5,267.21 8,000.00 0.00%Maximize the use of supplies Maximize the use of supplies 6223 - BUILDINGS & FACILITIES 12,071.56 11,417.95 15,000.00 4,569.31 12,000.00 -20.00%no expeced changes no expected changes 6225 - PARK & LANDSCAPE MATERIALS 3,184.14 4,181.19 4,000.00 1,974.39 3,000.00 -25.00% 6226 - SIGNS & STRIPING MATERIALS - - 300.00 - 3,000.00 900.00%parking lot hasn't been done since pre-covid - need update6227 - PAINT SUPPLIES 527.24 434.45 800.00 1,487.53 1,000.00 25.00%wing of heritage center need to be turned into usable space. exterior and interior updates 6237 - LAUNDRY SUPPLIES - - - - - 6239 - OTHER REPAIR & MAINT SUPPLIES 2,007.52 1,296.83 12,000.00 2,207.99 6,000.00 -50.00%wing of heritage center need to be turned into usable space. 6241 - SMALL TOOLS - 490.42 - 237.12 600.00 6242 - MINOR EQUIPMENT 9,726.93 1,439.80 20,000.00 3,261.88 10,000.00 -50.00%wing of heritage center need to be turned into usable space. 6243 - MINOR COMPUTER EQUIPMENT 8,903.08 57,794.24 52,605.00 375.57 37,350.00 -29.00%1x EDESK SFF OffCam $850, 1x EDESK SFF $850 GFerrel Cam, 1x Large Display $500, 8x Camera Replacments $20000, 10x Access Points $14732, Switch BCHC-AS2 $8147, BCHC-AS3 $8147, Network Configurations $2175, Digital Sign Maintenance/Repai r $5000 1x HP EB860, 1x Dock, 2x Monitors $1700 GFerrel, 1x HP EB860, 1x Dock, 2x Monitors $1700 TBStaples, 1x HP EB860, 1x Dock, 2x Monitors $1700 AKalenberg, 10x Access Points WiFi $7250, Camera Replacement $20000, 1x Digital Sign Maintenance $5000 TOTAL SUPPLIES 58,303.23 96,826.71 127,405.00 23,195.20 93,450.00 -26.65% 6303 - LEGAL SERVICES 152.60 139.20 500.00 - 500.00 0.00% 6307 - PROFESSIONAL SERVICES 18,249.86 6,950.12 15,000.00 5,802.03 10,000.00 -33.33%Creative $11,900/Temp service $3,800 TOTAL PROFESSIONAL SERVICES 18,402.46 7,089.32 15,500.00 5,802.03 10,500.00 -32.26% 6321 - TELEPHONE/PAGERS 4,398.02 5,206.96 5,480.00 4,360.74 13,462.00 145.66%PRI Voice System 763-561-1718 Elevator Passenger, 763-561-1867, 763- 569-0946 Primary Fire Alarm, and Account Servcie Contribution $5300, 1x Cellular Phone Service $180 16x Cisco6621 $1744, 9x Cisco840 $9144, CiscoATA191 $302, Cisco VoiceGatewayVG40 0-2FXS $2272 6322 - POSTAGE - - 300.00 - - -100.00%Revise marketing plan 6329 - OTHER COMMUNICATION SERVICES - - - - - 6331 - TRAVEL EXPENSE/MILEAGE 140.99 - 500.00 - 500.00 0.00%Attend more promotional/expo's opertuntines to promote The Heritage Center Attend more promotional/expo's opertuntines to promote The Heritage Center 6333 - FREIGHT/DRAYAGE - - - - - 6341 - PERSONNEL ADVERTISING - 7,140.00 - 7,600.00 3,000.00 6342 - LEGAL NOTICES - - 6349 - OTHER ADVERTISING 56,523.32 86,617.16 75,000.00 62,291.55 50,000.00 -33.33%Website Hosting/PPC/Websi te Update/Social Media/Media change in marketing companies - monthly fees are lower 6441 - LICENSES, TAXES & FEES 450.00 405.00 500.00 275.00 750.00 50.00%increase in fees 6442 - COURT AWARDS/SETTLEMENTS - - - - 6443 - PRIZE AWARDS/EXPENSE REIMB - - - - 6449 - OTHER CONTRACTUAL SERVICE 25,502.85 30,952.64 31,000.00 11,407.36 31,000.00 0.00%lawn/snow svc $26,000. Booking program $5,000 6451 - MTG PLANNER POINTS-EBHC - - - - - 6351 - PRINTING 8,081.21 1,111.12 5,000.00 488.69 5,000.00 0.00%Decrease no longer service out 6413 - OFFICE EQUIPMENT - - 2,500.00 - 2,500.00 0.00% 6415 - OTHER EQUIPMENT 167,111.63 221,828.24 150,000.00 177,369.30 225,000.00 50.00%Rental AV, P&D increase client rental 6419 - OTHER RENTAL EXPENSE - - - - 6421 - SOFTWARE LICENSE - - - - - 6422 - SOFTWARE MAINT 82.00 548.60 3,850.00 - - -100.00%1x WorkspaceOne $41, 6x LF $204, Participant, 2x LF Full $1280, Cisco Umbrella $320, Cisco Secure Endpoint $320 See notes on 49851- 6422 6423 - LOGIS CHARGES - 17.67 - - 6428 - PROTECTION SERVICES 13,500.25 19,733.32 15,000.00 9,706.50 20,000.00 33.33%increase in events that security is needed 6432 - CONFERENCES AND SCHOOLS - - 5,000.00 - 5,000.00 0.00%Training for Operations Director and Director of Sales. Training for Sales and Operations Departments. Training for Operations Director and Director of Sales. Training for Sales and Operations Departments. 6433 - MEETING EXPENSES - - 600.00 - 600.00 0.00% 6434 - DUES & SUBSCRIPTIONS 1,490.00 250.00 2,500.00 40.00 2,500.00 0.00% 6435 - CREDIT CARD FEES 6,883.39 13,770.39 10,000.00 14,273.57 20,000.00 100.00%Increase in credit card usages Increase in credit card usages 6436 - UNCOLLECTIBLE CHECKS/DEBTS - - - - 6438 - CASH SHORT (OVER)(38.55) (1,619.26) 6.16 - TOTAL OTHER SERVICES & CHARGES 284,125.11 385,961.84 307,230.00 287,818.87 379,312.00 23.46% 6361 - GENERAL LIABILITY INSURANCE 3,583.58 5,821.74 1,800.00 2,548.50 1,800.00 0.00% 6362 - PROPERTY INSURANCE 9,836.76 12,389.12 10,500.00 7,494.92 10,500.00 0.00% 6366 - MACHINERY BREAKDOWN INSURAN 1,457.52 1,474.41 1,600.00 812.08 1,600.00 0.00% TOTAL INSURANCE 14,877.86 19,685.27 13,900.00 10,855.50 13,900.00 0.00% 6381 - ELECTRIC 125,913.13 88,198.51 125,000.00 (1,866.49) 125,000.00 0.00% 6382 - GAS 23,710.09 24,409.92 31,000.00 14,114.43 31,000.00 0.00% 6383 - WATER 1,262.93 3,433.02 3,300.00 1,519.34 3,300.00 0.00% 6384 - REFUSE DISPOSAL 1,159.71 8,759.57 7,000.00 3,194.07 7,000.00 0.00% 6385 - SEWER 1,566.72 3,233.49 3,000.00 1,582.87 3,000.00 0.00% 6386 - STORM SEWER 1,375.98 1,594.75 3,000.00 1,565.98 3,000.00 0.00% 6389 - STREET LIGHTS 350.86 583.60 700.00 428.79 700.00 0.00% TOTAL UTILITY SERVICES 155,339.42 130,212.86 173,000.00 20,538.99 173,000.00 0.00% 6402 - EQUIPMENT SERVICES 53,435.16 50,707.29 60,000.00 7,269.89 60,000.00 0.00% 6403 - BLDGS/FACILITIES MAINT SERVICE 2,914.18 20,847.86 20,000.00 13,163.03 21,000.00 5.00% 6405 - PARK & LANDSCAPE SERVICES - - - - - 6406 - MULTI-FUNCTION MTNCE 2,188.20 3,076.62 3,000.00 1,592.71 3,300.00 10.00%MFD Maintenance EBHC LL device MFD Maintenance EBHC LL device 6408 - COMMUNICATION/INFO SYSTEMS - - - - 6409 - OTHER REPAIR & MAINT SVCS - 109.00 - - - TOTAL REPAIRS & MAINTENANCE 58,537.54 74,740.77 83,000.00 22,025.63 84,300.00 1.57% 6494 - DEPRECIATION EXPENSE 189,469.63 181,138.99 200,000.00 22,192.29 200,000.00 0.00% TOTAL DEPRECIATION 189,469.63 181,138.99 200,000.00 22,192.29 200,000.00 0.00% 6520 - BUILDINGS & FACILITIES - - 4,275.88 6540 - EQUIPMENT & MACHINERY - - - 6545 - OTHER EQUIPMENT - - TOTAL CAPITAL OUTLAY - - 4,275.88 TOTAL BUSINESS UNIT EXPENSES 1,321,410.22 1,532,847.26 1,658,237.00 840,854.27 1,961,317.00 18.28% 49853 - HCBC-CATERING OPERATIONS 4320 - MISC FEDERAL GRANTS - - - FEDERAL - - - TOTAL INTERGOVERNMENTAL - - - 4606 - OTHER REVENUE - - - 4609 - UNCOLLECTIBLE WRITE OFFS - - - TOTAL MISCELLANEOUS - - - 4842 - SERVICE CHARGES (407,856.87) (488,095.47) (450,000.00) (317,183.81) (450,000.00) 0.00%Expected in increase in business and rentals Expected in increase in business and rentals 4843 - CONCESSIONS - - - - - 4844 - FOOD & BEVERAGE SALES (1,622,006.10) (1,923,843.76) (2,500,000.00) (1,318,245.63) (2,500,000.00) 0.00%Expected in increase in business and rentals Expected in increase in business and rentals 4844 - FOOD & BEVERAGE SALES, INN - - - - - 4845 - LIQUOR/WINE/BEER SALES (141,644.63) (169,204.28) (200,000.00) (43,636.04) (200,000.00) 0.00%Expected in increase in business and rentals Expected in increase in business and rentals 4845 - LIQUOR/WINE/BEER SALES, INN - - - - 4848 - MISCELLANEOUS SALES (14,727.22) (12,363.50) (15,000.00) (6,311.72) (15,000.00) 0.00%Expected in increase in business and rentals Expected in increase in business and rentals 4849 - MISCELLANEOUS SALES-NON TAX (75.00) (22.55) (75.00) (75.00) (75.00) 0.00% TOTAL OPERATING REVENUES (2,186,309.82) (2,593,529.56) (3,165,075.00) (1,685,452.20) (3,165,075.00) 0.00% 4912 - CAPITAL CONTRIBUTIONS - - - - 4921 - REFUNDS & REIMBURSEMENTS - - - - TOTAL OTHER FINANCING SOURCES - - - - REVENUES (2,186,309.82) (2,593,529.56) (3,165,075.00) (1,685,452.20) (3,165,075.00) 0.00% 5591 - COST OF SALES-LABOR 1,043,110.54 1,214,567.92 1,000,000.00 784,601.84 1,000,000.00 0.00% 5592 - COST OF SALES-FOOD 483,502.21 553,506.34 550,000.00 321,255.41 550,000.00 0.00% 5593 - COST OF SALES-SUPPLIES 84,173.12 92,889.27 90,000.00 59,608.29 90,000.00 0.00%Equipment for marketing and vending purposes Equipment for marketing and vending purposes 5594 - COST OF SALES-MGMT FEES 102,999.96 105,999.96 100,000.00 63,583.31 100,000.00 0.00% TOTAL EBHC COST OF SALES 1,713,785.83 1,966,963.49 1,740,000.00 1,229,048.85 1,740,000.00 0.00% 5586 - COST OF SALES-MISC - - - - TOTAL COST OF SALES - - - - 6101 - WAGES & SALARIES-FT EMPLOYEES 138,146.84 207,156.67 191,259.00 141,222.73 206,225.00 7.82% 6102 - OVERTIME-FT EMPLOYEES 536.69 560.26 500.00 263.86 500.00 0.00%Expected in increase in business and rentals Expected in increase in business and rentals6103 - WAGES-PART TIME EMPLOYEES 8,626.62 5,367.76 3,000.00 7,767.62 3,000.00 0.00% 6104 - OVERTIME-PART TIME EMPLOYEES 15.71 - - 6111 - SEVERANCE PAY 620.71 - 425.34 6122 - PERA COORDINATED PLAN 10,989.70 15,853.24 14,404.00 11,050.04 15,731.00 9.21% 6125 - FICA - SOCIAL SECURITY 9,766.79 14,180.86 11,908.00 9,898.41 13,003.00 9.20% 6126 - FICA - MEDICARE 2,283.79 3,316.08 2,785.00 2,314.93 3,042.00 9.23% 6131 - CAFETERIA PLAN CONTRIBUTIONS 33,264.00 47,103.00 53,892.00 33,682.50 56,592.00 5.01% 6151 - WORKER'S COMP INSURANCE 2,775.01 4,616.61 1,554.00 3,349.56 1,607.00 3.41% TOTAL PERSONAL SERVICES 207,025.86 298,154.48 279,302.00 209,974.99 299,700.00 7.30% 6201 - OFFICE SUPPLIES 257.02 - 600.00 - 600.00 0.00% 6202 - COPYING SUPPLIES 749.65 929.81 800.00 - 800.00 0.00%decrease in cost on longer out service decrease in cost on longer out service 6211 - CLEANING SUPPLIES - 54.99 250.00 - 250.00 0.00% 6214 - CLOTHING & PERSONAL EQUIPMEN 37.80 10.50 50.00 115.00 50.00 0.00% 6215 - SHOP MATERIALS 58.13 - 50.00 - 50.00 0.00% 6216 - CHEMICALS/CHEMICAL PRODUCTS 729.00 1,912.50 1,000.00 2,956.15 1,000.00 0.00% 6217 - SAFETY SUPPLIES 1,543.31 - 600.00 - 600.00 0.00% 6219 - GENERAL OPERATING SUPPLIES 2,392.21 5,234.31 5,000.00 3,729.27 5,000.00 0.00% 6223 - BUILDINGS & FACILITIES 825.75 16.11 3,500.00 196.63 3,500.00 0.00% 6225 - PARK & LANDSCAPE MATERIALS - - 6227 - PAINT SUPPLIES - - - - - 6239 - OTHER REPAIR & MAINT SUPPLIES - - 750.00 461.82 750.00 0.00% 6241 - SMALL TOOLS - - - - 6242 - MINOR EQUIPMENT 4,091.71 9,590.28 25,000.00 1,134.68 25,000.00 0.00% 6243 - MINOR COMPUTER EQUIPMENT 5,163.52 5,982.16 8,148.00 - 10,650.00 30.71%No Computer Devices Due 2024, BCHC-AS2, BCHC- AS3 Network Switches Split 50/50 with 49852-6243 1x EB860 $1200, 1x HP Dock $150, 2x Monitors $350, 1x EB860 $1200, 1x HP Dock $150, 2x Monitors $350, 10x Access Points WiFi$7250 TOTAL SUPPLIES 15,848.10 23,730.66 45,748.00 8,593.55 48,250.00 5.47% 6307 - PROFESSIONAL SERVICES 8,748.63 5,131.25 11,000.00 1,512.50 11,000.00 0.00%Name change/material archive TOTAL PROFESSIONAL SERVICES 8,748.63 5,131.25 11,000.00 1,512.50 11,000.00 0.00% 6321 - TELEPHONE/PAGERS 858.00 936.00 1,100.00 546.00 - -100.00%PRI Voice System 763.569.3300 *Other Funds contribute monthly the following: EBHC $3,600, Centerbrook $962, Liquor Store #1 $962, Liquor Store #2 $962 6322 - POSTAGE - - 100.00 - 100.00 0.00% 6331 - TRAVEL EXPENSE/MILEAGE - - - - 6333 - FREIGHT/DRAYAGE - - - - - 6349 - OTHER ADVERTISING 59,321.69 69,328.71 80,000.00 40,246.55 50,000.00 -37.50%Website Hosting/Wedding Ads/PPC/SEO/Social Marketing 6441 - LICENSES, TAXES & FEES - - - - 6449 - OTHER CONTRACTUAL SERVICE 18,187.58 15,832.16 18,000.00 6,490.54 18,000.00 0.00%lawn/snow svc $13,000. Booking program $5,000 lawn/snow svc $13,000. Booking program $5,000 6351 - PRINTING 16,069.44 216.01 7,000.00 - 7,000.00 0.00%Decrease no longer out service 6413 - OFFICE EQUIPMENT - - 1,000.00 - 1,000.00 0.00% 6415 - OTHER EQUIPMENT - - 500.00 444.35 500.00 0.00% 6422 - SOFTWARE MAINT - - - - - See notes 49851- 6422 6423 - LOGIS CHARGES - - - - 6432 - CONFERENCES AND SCHOOLS - - 6,000.00 - - -100.00%Staff development 6433 - MEETING EXPENSES - - 2,000.00 - - -100.00% 6434 - DUES & SUBSCRIPTIONS - 250.00 500.00 - - -100.00% 6435 - CREDIT CARD FEES 27,533.64 32,115.39 18,000.00 21,004.93 22,000.00 22.22%Increase in rentals Increase in rentals 6436 - UNCOLLECTIBLE CHECKS/DEBTS - - - - - 6438 - CASH SHORT (OVER)(74.92) 163.66 (106.90) TOTAL OTHER SERVICES & CHARGES 121,895.43 118,841.93 134,200.00 68,625.47 98,600.00 -26.53% 6361 - GENERAL LIABILITY INSURANCE 2,369.64 3,193.10 2,600.00 1,530.13 2,600.00 0.00% 6362 - PROPERTY INSURANCE 13,158.33 15,219.24 13,000.00 9,134.40 13,000.00 0.00% 6364 - DRAM SHOP INSURANCE - 6366 - MACHINERY BREAKDOWN INSURAN 1,880.67 1,902.40 2,200.00 1,047.80 2,200.00 0.00% TOTAL INSURANCE 17,408.64 20,314.74 17,800.00 11,712.33 17,800.00 0.00% 6381 - ELECTRIC 23,109.54 16,201.05 30,000.00 2,368.41 30,000.00 0.00%Increase in rentals building in use longer Increase in rentals building in use longer 6382 - GAS 23,229.43 23,950.28 25,000.00 13,837.40 25,000.00 0.00%Increase in rentals building in use longer Increase in rentals building in use longer 6383 - WATER 1,108.62 2,740.17 36,000.00 1,383.45 36,000.00 0.00%Increase in rentals building in use longer Increase in rentals building in use longer 6384 - REFUSE DISPOSAL 7,351.03 2,354.74 7,500.00 3,234.06 7,500.00 0.00%Increase in rentals building in use longer Increase in rentals building in use longer 6385 - SEWER 1,358.01 2,842.17 3,000.00 1,457.08 3,000.00 0.00%Increase in rentals building in use longer Increase in rentals building in use longer 6386 - STORM SEWER 1,375.98 2,069.77 3,000.00 1,565.98 3,000.00 0.00%Increase in rentals building in use longer Increase in rentals building in use longer 6389 - STREET LIGHTS 350.84 583.54 700.00 428.74 700.00 0.00%Increase in rentals building in use longer Increase in rentals building in use longer TOTAL UTILITY SERVICES 57,883.45 50,741.72 105,200.00 24,275.12 105,200.00 0.00% 6402 - EQUIPMENT SERVICES 10,458.87 9,406.94 22,000.00 3,085.38 15,000.00 -31.82%Increase in rentals building in use longer 6403 - BLDGS/FACILITIES MAINT SERVICE 2,478.52 3,991.70 13,000.00 1,470.50 13,000.00 0.00% 6406 - MULTI-FUNCTION MTNCE 6,463.61 7,610.27 6,116.00 3,889.70 5,640.00 -7.78%MFD Maitenance UL C3010 Lease and Use MFD Maitenance UL C3010 Lease and Use 6409 - OTHER REPAIR & MAINT SVCS 1,308.00 1,199.00 1,400.00 1,513.00 1,400.00 0.00% TOTAL REPAIRS & MAINTENANCE 20,709.00 22,207.91 42,516.00 9,958.58 35,040.00 -17.58% 6494 - DEPRECIATION EXPENSE 37,408.08 37,408.09 40,000.00 2,887.68 30,000.00 -25.00% TOTAL DEPRECIATION 37,408.08 37,408.09 40,000.00 2,887.68 30,000.00 -25.00% TOTAL BUSINESS UNIT EXPENSES 2,200,713.02 2,543,494.27 2,415,766.00 1,566,589.07 2,385,590.00 -1.25% 49854 - HCBC-OFFICE RENTAL 4831 - OFFICE RENTALS (25,680.00) (23,540.00) (20,000.00) (14,980.00) (20,000.00) 0.00%Expected to decrease as we move toward owning some of our own equipment TOTAL OPERATING REVENUES (25,680.00) (23,540.00) (20,000.00) (14,980.00) (20,000.00) 0.00% 4921 - REFUNDS & REIMBURSEMENTS - - - TOTAL OTHER FINANCING SOURCES - - - REVENUES (25,680.00) (23,540.00) (20,000.00) (14,980.00) (20,000.00) 0.00% 6101 - WAGES & SALARIES-FT EMPLOYEES 217.75 160.93 - 226.48 6102 - OVERTIME-FT EMPLOYEES 81.48 51.72 - 6103 - WAGES-PART TIME EMPLOYEES - - 2,100.00 - 2,100.00 0.00% 6122 - PERA COORDINATED PLAN 22.54 15.96 158.00 17.06 158.00 0.00% 6125 - FICA - SOCIAL SECURITY 16.96 14.20 130.00 14.87 130.00 0.00% 6126 - FICA - MEDICARE 3.90 3.30 30.00 3.49 30.00 0.00% 6151 - WORKER'S COMP INSURANCE 19.52 17.68 161.00 17.41 141.00 -12.42% TOTAL PERSONAL SERVICES 362.15 263.79 2,579.00 279.31 2,559.00 -0.78% 6219 - GENERAL OPERATING SUPPLIES - - - - 6223 - BUILDINGS & FACILITIES 1,920.34 42.29 750.00 - 750.00 0.00% 6225 - PARK & LANDSCAPE MATERIALS - - 6226 - SIGNS & STRIPING MATERIALS - - - - - 6227 - PAINT SUPPLIES - - - - - 6239 - OTHER REPAIR & MAINT SUPPLIES - - - - 6243 - MINOR COMPUTER EQUIPMENT - - - - TOTAL SUPPLIES 1,920.34 42.29 750.00 - 750.00 0.00% 6303 - LEGAL SERVICES - - 500.00 - 500.00 0.00% TOTAL PROFESSIONAL SERVICES - - 500.00 - 500.00 0.00% 6349 - OTHER ADVERTISING - - - 6441 - LICENSES, TAXES & FEES 6,894.66 7,636.60 6,000.00 3,753.19 6,000.00 0.00% 6449 - OTHER CONTRACTUAL SERVICE 8,668.03 11,907.95 9,000.00 5,900.23 9,000.00 0.00% 6423 - LOGIS CHARGES - - - - TOTAL OTHER SERVICES & CHARGES 15,562.69 19,544.55 15,000.00 9,653.42 15,000.00 0.00% 6361 - GENERAL LIABILITY INSURANCE 51.72 60.41 60.00 20.75 60.00 0.00% 6362 - PROPERTY INSURANCE 1,012.20 1,170.69 970.00 702.63 970.00 0.00% 6366 - MACHINERY BREAKDOWN INSURAN 188.04 190.24 200.00 119.42 200.00 0.00% TOTAL INSURANCE 1,251.96 1,421.34 1,230.00 842.80 1,230.00 0.00% 6381 - ELECTRIC 7,432.18 4,851.02 8,000.00 765.98 8,000.00 0.00% 6382 - GAS 8,633.96 8,329.79 11,000.00 5,299.74 11,000.00 0.00% 6383 - WATER 1,900.67 7,860.11 5,000.00 1,063.89 5,000.00 0.00% 6384 - REFUSE DISPOSAL - 35.46 - - - 6385 - SEWER 2,590.09 8,041.80 3,000.00 637.28 3,000.00 0.00% TOTAL UTILITY SERVICES 20,556.90 29,118.18 27,000.00 7,766.89 27,000.00 0.00% 6402 - EQUIPMENT SERVICES 11,000.08 - 4,000.00 4,616.33 11,000.00 175.00%replacement of aging equipment 6403 - BLDGS/FACILITIES MAINT SERVICE 134.36 - 1,200.00 - 12,000.00 900.00%roof repair TOTAL REPAIRS & MAINTENANCE 11,134.44 - 5,200.00 4,616.33 23,000.00 342.31% 6494 - DEPRECIATION EXPENSE 2,402.23 2,402.24 2,400.00 394.89 2,400.00 0.00% TOTAL DEPRECIATION 2,402.23 2,402.24 2,400.00 394.89 2,400.00 0.00% TOTAL BUSINESS UNIT EXPENSES 53,190.71 52,792.39 54,659.00 23,553.64 72,439.00 32.53% COU N C IL ITEM MEMOR ANDUM DAT E:11/18/2024 TO :Dr. R eggie Edwards , C ity Manager T HR O UG H:N/A F R O M:Angela Holm S UBJ EC T:P roposed 2025 Municipal Liquor S tore Budget Background: C ouncilmembers and C ommis s ioners are asked to review the proposed 2025 Brooklyn C ener Munic ipal Liquor S tore revenue and expens e budgets . T he budget document is attached. AT TAC HME N T S: Desc ription Upload Date Type P roposed Liquor S tore #1 R evenue and Expens e Budget 11/15/2024 Bac kup Material P roposed Liquor S tore #2 R evenue and Expens e Budget 11/15/2024 Bac kup Material Obj Acct 2022 Actual Amount 2023 Actual Amount 2024 Final Budget July YTD Actual 2025 Requested Budget 2025 Budget Increase Comments for 2024 Budget Comments for 2025 Budget 49611 - BROOKLYN CENTER LIQUOR 4320 - MISC FEDERAL GRANTS - - - FEDERAL - - - TOTAL INTERGOVERNMENTAL - - - 4603 - INTEREST EARNINGS (4,904.70) (9,951.10) (4,800.00) (5,793.36) (6,000.00) 25.00%Allocation of $600,000 total interest income TOTAL INVESTMENT EARNINGS (4,904.70) (9,951.10) (4,800.00) (5,793.36) (6,000.00) 25.00% 4605 - UNREALIZED INVESTMENT GAIN/LOS 19,557.80 - - 4606 - OTHER REVENUE (2,194.50) (3,105.00) - (1,377.50) TOTAL MISCELLANEOUS 17,363.30 (3,105.00) - (1,377.50) 4761 - LIQUOR SALES (2,289,385.29) (2,142,166.55) (2,393,000.00) (1,209,224.95) (2,200,000.00) -8.07%5% increase for 2024 2% increase from projected 2024 actuals 4762 - WINE SALES (506,522.79) (455,398.59) (451,000.00) (256,099.44) (451,000.00) 0.00%5% decrease for 2024 No increase for 2025 4763 - BEER SALES (1,617,014.89) (1,508,760.36) (1,557,500.00) (886,437.39) (1,588,650.00) 2.00%1% increase for 2024 2% increase from projected 2024 actuals 4764 - SALES-NON TAXABLE (34,924.80) (31,746.85) (33,500.00) (16,345.86) (32,500.00) -2.99%3% increase for 2024 2% increase from projected 2024 actuals 4765 - SALES-TAXABLE (65,744.35) (70,253.81) (291,500.00) (42,000.84) (71,659.00) -75.42%3% increase for 2024 Add $225000 for LD THC Sales 2% increase from projected 2024 actuals 4766 - MISCELLANEOUS SALES (5,388.47) - (22,526.03) (40,060.00) 4767 - BOTTLE DEPOSIT REVENUE - 4831 - OFFICE RENTALS (4,375.00) (22,025.00) (52,500.00) TOTAL OPERATING REVENUES (4,513,592.12) (4,218,089.63) (4,726,500.00) (2,454,659.51) (4,436,369.00) -6.14% 4911 - SALE OF PROPERTY - - - 4919 - GAIN ON FIXED ASSET DISPOSAL - - - 4921 - REFUNDS & REIMBURSEMENTS (17,687.86) - - - 4922 - PROJECT ADMINISTRATION - - - - TOTAL OTHER FINANCING SOURCES (17,687.86) - - - REVENUES (4,518,821.38) (4,231,145.73) (4,731,300.00) (2,461,830.37) (4,442,369.00) -6.11% 5581 - COST OF SALES-LIQUOR 1,612,108.35 1,437,918.21 1,651,000.00 799,988.94 1,518,000.00 -8.06% Represents a 31%GP Represents a 31%GP 5582 - COST OF SALES-WINE 340,834.27 309,620.41 300,000.00 169,622.33 299,915.00 -0.03%Represents a 33.5% GP Represents a 33.5% GP 5583 - COST OF SALES-BEER 1,267,227.88 1,110,105.85 1,184,000.00 653,755.64 1,207,374.00 1.97%Represents a 24% GP Represents a 24% GP 5584 - OTHER COSTS OF SALE-NONTAXABLE 20,792.80 20,864.82 21,400.00 10,883.87 20,800.00 -2.80%Represents a 36% GP Represents a 36% GP 5585 - OTHER COSTS OF SALE-TAXABLE 50,365.33 46,908.30 186,560.00 27,026.51 45,686.00 -75.51%Represents a 36% GP Represents a 36% GP 5587 - INVENTORY VARIANCES 10,151.64 (15,183.12) 10,000.00 2,881.38 5,000.00 -50.00% 5589 - DELIVERY CHARGES 23,884.98 18,437.67 20,000.00 9,851.47 20,000.00 0.00% TOTAL LIQUOR COST OF SALES 3,325,365.25 2,928,672.14 3,372,960.00 1,674,010.14 3,116,775.00 -7.60% 5586 - COST OF SALES-MISC 3,393.92 13,669.81 23,500.00 TOTAL COST OF SALES 3,393.92 13,669.81 23,500.00 6101 - WAGES & SALARIES-FT EMPLOYEES 323,669.25 380,589.85 377,052.00 204,496.46 322,583.00 -14.45%Reduction of one store manager FTE 6102 - OVERTIME-FT EMPLOYEES - - 500.00 - 500.00 0.00% 6103 - WAGES-PART TIME EMPLOYEES 214,235.27 218,169.31 230,000.00 124,980.62 236,900.00 3.00%Adjusted down $20k because Wal Mart closing 6104 - OVERTIME-PART TIME EMPLOYEES 3,128.31 2,477.16 1,000.00 2,037.77 1,000.00 0.00% 6111 - SEVERANCE PAY 2,812.84 1,146.78 - 10,165.99 6122 - PERA COORDINATED PLAN 40,344.77 45,093.89 45,641.00 24,864.37 42,075.00 -7.81% 6125 - FICA - SOCIAL SECURITY 35,108.72 39,144.63 37,730.00 21,961.80 34,781.00 -7.82% 6126 - FICA - MEDICARE 8,210.57 9,154.71 8,824.00 5,136.34 8,135.00 -7.81% 6131 - CAFETERIA PLAN CONTRIBUTIONS 65,141.84 87,979.39 103,293.00 54,489.70 94,320.00 -8.69% 6141 - UNEMPLOYMENT COMPENSATION 12,747.20 1,068.25 10,245.00 6151 - WORKER'S COMP INSURANCE 25,983.98 31,760.37 26,290.00 14,291.36 21,206.00 -19.34% TOTAL PERSONAL SERVICES 731,382.75 816,584.34 830,330.00 472,669.41 761,500.00 -8.29% 6201 - OFFICE SUPPLIES 419.05 1,274.46 1,500.00 581.27 1,500.00 0.00% 6202 - COPYING SUPPLIES - - - - 6203 - BOOKS/REFERENCE MATERIALS - - - 6214 - CLOTHING & PERSONAL EQUIPMENT 4,129.23 140.53 1,000.00 56.38 200.00 -80.00% 6219 - GENERAL OPERATING SUPPLIES 9,917.96 9,404.34 9,000.00 3,944.29 10,000.00 11.11% 6223 - BUILDINGS & FACILITIES - - - - 6237 - LAUNDRY SUPPLIES - - - 6239 - OTHER REPAIR & MAINT SUPPLIES 156.61 1,717.24 2,500.00 138.48 3,000.00 20.00% 6241 - SMALL TOOLS - - - 6242 - MINOR EQUIPMENT 6,407.16 8,354.57 4,000.00 1,485.96 6,000.00 50.00% 6243 - MINOR COMPUTER EQUIPMENT 913.64 2,862.25 24,198.00 2,691.52 17,280.00 -28.59%BCL1-ASR $9214, BCL1-ASR $9214 and Configurations $1120, 4x EliteDesk SFF $3400, Large TV Display Tom $500, iPad Tom $750 1X EB840 $1200, 2X Monitors $350, 1x Dock $150 PANGLES, 1X EB840 $1200, 2X Monitors $350, 1x Dock $150 TAGNES, 2x ED Mini $1600, 1x EDESKSFF $850, 1x EB840 $1200 Replace SurfacePro, UPS Unit $3000, 3x AP $4230, 4x Credit Card Terminal PAX A35 $3000 TOTAL SUPPLIES 21,943.65 23,753.39 42,198.00 8,897.90 37,980.00 -10.00% 6301 - ACCTG, AUDIT & FIN'L SERVICES 3,000.00 - 3,000.00 - 3,000.00 0.00% 6303 - LEGAL SERVICES - - - - 6307 - PROFESSIONAL SERVICES 9,158.86 13,772.24 10,000.00 8,061.07 10,000.00 0.00% TOTAL PROFESSIONAL SERVICES 12,158.86 13,772.24 13,000.00 8,061.07 13,000.00 0.00% 6321 - TELEPHONE/PAGERS 2,666.98 2,773.12 1,440.00 841.45 540.00 -62.50%PRI Voice System Contribution $900, 3x T-Mobile Services $540 No PRI in 2025, 3x T- Mobile Services $540 6331 - TRAVEL EXPENSE/MILEAGE 648.42 - 1,000.00 673.46 500.00 -50.00% 6333 - FREIGHT/DRAYAGE 3,370.45 - - - 6341 - PERSONNEL ADVERTISING - - - - 6349 - OTHER ADVERTISING 535.00 294.00 1,000.00 - -100.00% 6441 - LICENSES, TAXES & FEES - - 20.00 - 20.00 0.00% 6442 - COURT AWARDS/SETTLEMENTS - - - 6449 - OTHER CONTRACTUAL SERVICE 39,329.54 9,771.15 8,000.00 7,095.50 13,000.00 62.50% 6351 - PRINTING 129.40 - 200.00 - -100.00% 6412 - BLDGS/FACILITIES 25,283.80 30,160.20 30,000.00 24,104.85 32,000.00 6.67%Cam including EDA portion Common Area Maintenance 6415 - OTHER EQUIPMENT - - - 6421 - SOFTWARE LICENSE - - - - 6422 - SOFTWARE MAINT 5,610.40 10,710.02 8,513.00 4,022.94 6,870.00 -19.30%MS Office $575, Cisco Secure Endpoint $195, Cisco Umbrella $195, Laserfiche Participant $34, Acrobat Pro TAGNES $80, Milestone XProtect $3531, CloudRetailer $3753 (70% LQ1 and 30% LQ2) 1x Acrobat Pro $180, Milestone $3190, CloudRetailer $3500 (70% LQ1 and 30% LQ2), M365 Transferred to 41920, Cisco CSE&Umbrella Transferred to 41920 6423 - LOGIS CHARGES 23,443.00 27,169.00 31,990.00 11,498.75 32,952.00 3.01%LOGIS JDE Financial, HR/PR, Hubble, Tungsten, IP Telephony, Internet, 24/7 Support, Managed Service Back-up, Exchange, Virtual Servers, Email Archiving, Network Wellness and Network Services $31990 LOGIS JDE Financial, HR/PR, Hubble, Tungsten, IP Telephony, Internet, 24/7 Support, Managed Service Back-up, Exchange, Virtual Servers, Email Archiving, Network Wellness and Network Services, No Network Equipment Due 6428 - PROTECTION SERVICES 1,558.80 1,239.54 2,000.00 1,363.75 2,000.00 0.00% 6431 - SPECIAL EVENTS - - - - 6432 - CONFERENCES AND SCHOOLS 4,093.92 3,440.90 5,000.00 1,765.00 -100.00% 6433 - MEETING EXPENSES - 76.88 200.00 116.89 -100.00% 6434 - DUES & SUBSCRIPTIONS 2,610.00 2,610.00 3,000.00 - 3,500.00 16.67% 6435 - CREDIT CARD FEES 59,867.28 59,809.16 63,000.00 34,889.17 65,000.00 3.17% 6436 - UNCOLLECTIBLE CHECKS/DEBTS - - - - 6438 - CASH SHORT (OVER)2,516.01 823.68 2,000.00 439.92 1,500.00 -25.00% 6491 - MERCHANDISE FOR RESALE - - - TOTAL OTHER SERVICES & CHARGES 171,663.00 148,877.65 157,363.00 86,811.68 157,882.00 0.33% 6361 - GENERAL LIABILITY INSURANCE 4,948.17 12,635.18 4,400.00 7,773.50 12,003.00 172.80% 6362 - PROPERTY INSURANCE 4,973.25 5,328.78 6,000.00 3,323.01 5,832.00 -2.80% 6364 - DRAM SHOP INSURANCE 6,825.00 6,270.96 7,000.00 3,396.93 5,638.00 -19.46% 6366 - MACHINERY BREAKDOWN INSURANCE 742.71 707.76 1,500.00 436.28 766.00 -48.93% TOTAL INSURANCE 17,489.13 24,942.68 18,900.00 14,929.72 24,239.00 28.25% 6381 - ELECTRIC 22,962.01 23,067.74 25,000.00 14,079.77 28,000.00 12.00% 6382 - GAS 11,444.74 10,992.37 20,000.00 5,057.80 16,000.00 -20.00% 6383 - WATER 287.60 153.28 300.00 323.00 600.00 100.00% 6384 - REFUSE DISPOSAL - 6385 - SEWER 393.08 206.38 300.00 425.14 800.00 166.67% 6386 - STORM SEWER 1,942.40 1,039.16 1,500.00 2,151.04 3,500.00 133.33% 6389 - STREET LIGHTS 185.68 92.84 200.00 198.60 350.00 75.00% TOTAL UTILITY SERVICES 37,215.51 35,551.77 47,300.00 22,235.35 49,250.00 4.12% 6402 - EQUIPMENT SERVICES 25,843.68 4,951.69 2,000.00 1,452.65 4,000.00 100.00% 6403 - BLDGS/FACILITIES MAINT SERVICE 3,117.00 4,643.28 5,000.00 8,495.99 6,000.00 20.00% 6406 - MULTI-FUNCTION MTNCE 618.81 670.76 750.00 401.70 800.00 6.67%MFD Maintenance Liquor #1 device MFD Maintenance Liquor #1 device 6409 - OTHER REPAIR & MAINT SVCS - - - - TOTAL REPAIRS & MAINTENANCE 29,579.49 10,265.73 7,750.00 10,350.34 10,800.00 39.35% 6494 - DEPRECIATION EXPENSE 119,517.54 119,517.53 140,000.00 19,646.67 140,000.00 0.00% TOTAL DEPRECIATION 119,517.54 119,517.53 140,000.00 19,646.67 140,000.00 0.00% 6510 - LAND - - - 6601 - BOND PRINCIPAL - - 140,000.00 145,000.00 155,000.00 10.71% 6611 - BOND INTEREST 76,650.00 71,066.67 78,900.00 67,700.00 61,700.00 -21.80% 6621 - PAYING AGENT/OTHER FEES (12,737.06) (12,537.05) 1,250.00 - 1,500.00 20.00% TOTAL DEBT SERVICE 63,912.94 58,529.62 220,150.00 212,700.00 218,200.00 -0.89% 6471 - ADMINISTRATIVE SERVICE TRANSFE 79,503.72 93,816.00 87,943.00 51,303.00 92,185.00 4.82% 6476 - CAPITAL PROJECT FUND TRANSFER - - - - 6482 - MISC TRANSFER OUT - - - - TOTAL TRANSFERS OUT 79,503.72 93,816.00 87,943.00 51,303.00 92,185.00 4.82% TOTAL BUSINESS UNIT EXPENSES 4,609,731.84 4,277,677.01 4,937,894.00 2,595,285.09 4,645,311.00 -5.93% Obj Acct 2022 Actual Amount 2023 Actual Amount 2024 Final Budget July YTD Actual 2025 Requested Budget 2025 Budget Increase Comments for 2024 Budget Comments for 2025 Budget 49612 - 69TH AVENUE LIQUOR STORE 4320 - MISC FEDERAL GRANTS - - - FEDERAL - - - TOTAL INTERGOVERNMENTAL - - - 4603 - INTEREST EARNINGS (4,904.70) (9,951.02) (3,100.00) (5,793.34) (4,000.00) 29.03%Allocation of $600,000 total interest income TOTAL INVESTMENT EARNINGS (4,904.70) (9,951.02) (3,100.00) (5,793.34) (4,000.00) 29.03% 4605 - UNREALIZED INVESTMENT GAIN/LOS 19,557.79 - - 4606 - OTHER REVENUE (247.00) (360.50) (183.50) TOTAL MISCELLANEOUS 19,310.79 (360.50) (183.50) 4761 - LIQUOR SALES (1,055,528.77) (1,075,054.55) (1,098,000.00) (608,026.68) (1,096,556.00) -0.13%Represents a 3% increase for 2024 Represents a 2% increase from 2024 projected amounts 4762 - WINE SALES (215,923.60) (210,880.69) (215,000.00) (120,174.98) (215,120.00) 0.06%Represents a 1% increase for 2024 Represents a 1% increase from 2024 projected amounts 4763 - BEER SALES (1,042,024.56) (1,068,290.44) (1,133,000.00) (609,793.07) (1,085,000.00) -4.24%Represents a 6% incease for 2024 Represents a 2% increase from 2024 projected amounts 4764 - SALES-NON TAXABLE (22,299.60) (21,907.03) (24,300.00) (12,011.37) (22,345.00) -8.05%Represents a 10% Increase for 2024 Represents a 2% increase from 2024 projected amounts 4765 - SALES-TAXABLE (37,069.47) (46,000.49) (175,000.00) (28,194.05) (48,500.00) -72.29%Represents a 10% increase for 2024 Add $125,000 for LD THC Sales Represents a 2% increase from 2024 projected amounts 4766 - MISCELLANEOUS SALES (746.69) (3,029.97) (6,000.00) Represents a 8-10% increase from 2024 projected amounts TOTAL OPERATING REVENUES (2,372,846.00) (2,422,879.89) (2,645,300.00) (1,381,230.12) (2,473,521.00) -6.49% 4921 - REFUNDS & REIMBURSEMENTS (5,460.69) - - - TOTAL OTHER FINANCING SOURCES (5,460.69) - - - REVENUES (2,363,900.60) (2,433,191.41) (2,648,400.00) (1,387,206.96) (2,477,521.00) -6.45% 5581 - COST OF SALES-LIQUOR 773,653.35 750,169.59 757,600.00 402,886.82 758,004.00 0.05%Represents a 31% GP Represents a 31% GP 5582 - COST OF SALES-WINE 151,706.07 150,953.69 143,000.00 80,502.31 143,055.00 0.04%Represents a 33.5% GP Represents a 33.5% GP 5583 - COST OF SALES-BEER 799,401.82 793,104.74 872,400.00 454,482.53 824,600.00 -5.48%Represents a 24% GP Represents a 24% GP 5584 - OTHER COSTS OF SALE-NONTAXABLE 13,687.08 14,464.16 15,500.00 8,128.84 14,301.00 -7.74%Represents a 36% GP Represents a 36% GP 5585 - OTHER COSTS OF SALE-TAXABLE 29,563.61 31,848.07 112,000.00 18,536.43 31,040.00 -72.29%Represents a 36% GP Represents a 36% GP 5587 - INVENTORY VARIANCES 4,886.70 (3,174.63) 8,000.00 164.55 (2,000.00) -125.00% 5589 - DELIVERY CHARGES 10,234.62 9,496.02 10,000.00 4,794.82 10,000.00 0.00% TOTAL LIQUOR COST OF SALES 1,783,133.25 1,746,861.64 1,918,500.00 969,496.30 1,779,000.00 -7.27% 5586 - COST OF SALES-MISC - 470.42 1,881.20 3,250.00 TOTAL COST OF SALES - 470.42 1,881.20 3,250.00 6101 - WAGES & SALARIES-FT EMPLOYEES 102,111.39 145,611.08 113,839.00 108,447.00 178,276.00 56.60%Assistant Manager added in 2024 6102 - OVERTIME-FT EMPLOYEES - - - - 6103 - WAGES-PART TIME EMPLOYEES 144,181.14 136,011.27 140,000.00 85,002.41 144,200.00 3.00%Extending store hours adding 8 hours a week 6104 - OVERTIME-PART TIME EMPLOYEES 1,282.07 1,335.18 1,000.00 1,430.80 1,000.00 0.00% 6111 - SEVERANCE PAY 8,220.54 - - 6122 - PERA COORDINATED PLAN 18,567.72 21,221.52 19,113.00 14,615.59 24,260.00 26.93% 6125 - FICA - SOCIAL SECURITY 15,786.02 18,131.78 15,800.00 12,455.47 20,054.00 26.92% 6126 - FICA - MEDICARE 3,692.23 4,240.58 3,696.00 2,912.86 4,691.00 26.92% 6131 - CAFETERIA PLAN CONTRIBUTIONS 21,102.00 21,625.76 22,455.00 19,946.99 37,728.00 68.02% 6141 - UNEMPLOYMENT COMPENSATION 99.64 6151 - WORKER'S COMP INSURANCE 9,948.39 14,363.48 11,009.00 8,398.30 12,228.00 11.07% TOTAL PERSONAL SERVICES 324,891.50 362,540.65 326,912.00 253,309.06 422,437.00 29.22% 6201 - OFFICE SUPPLIES 155.06 341.87 400.00 110.52 400.00 0.00% 6202 - COPYING SUPPLIES - - - - 6214 - CLOTHING & PERSONAL EQUIPMENT 8,223.04 286.22 500.00 - 200.00 -60.00% 6219 - GENERAL OPERATING SUPPLIES 4,244.65 5,099.45 4,000.00 1,778.28 4,000.00 0.00% 6223 - BUILDINGS & FACILITIES - - - - 6237 - LAUNDRY SUPPLIES - - - 6239 - OTHER REPAIR & MAINT SUPPLIES 32.09 - - 6242 - MINOR EQUIPMENT - 97.49 - 160.21 200.00 6243 - MINOR COMPUTER EQUIPMENT 525.00 10,669.55 1,350.00 4,213.17 7,750.00 474.07%1x EDESK SFF Jay $850, Large Display $500 1x EB860 $1200, 2x Monitors $350, 1x Dock $150 BLAROSE, 1x EB840 $1200 - Replace SurfacePro, 2x EDESK SFF $1700, 2x ELO Display 24" $1200, 2x Monitors $350 LQ2-REG1&2, 2x Monitor Mounts $100, 2x Credit Card Terminal PAX A35 $1500 TOTAL SUPPLIES 13,179.84 16,494.58 6,250.00 6,262.18 12,550.00 100.80% 6301 - ACCTG, AUDIT & FIN'L SERVICES - 6307 - PROFESSIONAL SERVICES 7,051.40 13,096.21 10,000.00 7,985.37 11,000.00 10.00% TOTAL PROFESSIONAL SERVICES 7,051.40 13,096.21 10,000.00 7,985.37 11,000.00 10.00% 6321 - TELEPHONE/PAGERS 1,709.17 2,110.16 2,580.00 1,763.35 180.00 -93.02%PRI Voice System* 763.569.3300 *Other Funds contribute annually the following: EBHC $3,600, Centerbrook $962, Liquor Store #1 $962, Liquor Store #2 $962; Liquor #1 Security Alarm Primary 763.560.9188 $590 - $1,552/, 1x TMobile Service Blarose $180 PRI Eliminated, 1x T- Mobile Service $180 BLAROSE 6322 - POSTAGE - - - 6329 - OTHER COMMUNICATION SERVICES - - - - 1,500.00 Wellington Cellular Data $300, Alarm Upgrade $600, Monitoring Service $600 6331 - TRAVEL EXPENSE/MILEAGE - - 200.00 396.01 -100.00% 6333 - FREIGHT/DRAYAGE 3,370.44 - - - 6341 - PERSONNEL ADVERTISING - - - - 6343 - OTHER NOTICES - 6349 - OTHER ADVERTISING 926.29 - 200.00 - -100.00% 6441 - LICENSES, TAXES & FEES - - 20.00 - 20.00 0.00% 6442 - COURT AWARDS/SETTLEMENTS - 6449 - OTHER CONTRACTUAL SERVICE 10,767.29 8,304.51 8,000.00 5,462.88 12,000.00 50.00% 6351 - PRINTING 32.35 - - - 6412 - BLDGS/FACILITIES (14,066.36) 117,360.00 93,360.00 68,985.00 118,500.00 26.93% 6421 - SOFTWARE LICENSE - - - - 6422 - SOFTWARE MAINT 2,654.35 1,735.35 410.00 1,597.86 1,500.00 265.85%CloudRetailer 30% LQ2 and 70% LQ1 Split - $1500 6423 - LOGIS CHARGES 10,052.00 12,247.25 13,710.00 4,820.00 14,122.00 3.01%LOGIS JDE Financial, HR/PR, Hubble, Tungsten, IP Telephony, Internet, 24/7 Support, Managed Service Back-up, Exchange, Virtual Servers, Email Archiving, Network Wellness and Network Services (30%) LOGIS JDE Financial, HR/PR, Hubble, Tungsten, IP Telephony, Internet, 24/7 Support, Managed Service Back-up, Exchange, Virtual Servers, Email Archiving, Network Wellness and Network Services (30%) 6428 - PROTECTION SERVICES 500.75 734.48 500.00 372.93 800.00 60.00% 6431 - SPECIAL EVENTS - - - - 6432 - CONFERENCES AND SCHOOLS - 1,298.26 1,500.00 973.80 -100.00% 6433 - MEETING EXPENSES - 48.35 100.00 - -100.00% 6434 - DUES & SUBSCRIPTIONS 1,130.00 1,130.00 2,000.00 - -100.00% 6435 - CREDIT CARD FEES 30,499.46 33,072.19 32,000.00 19,716.80 35,000.00 9.38% 6438 - CASH SHORT (OVER)321.18 4,337.12 500.00 988.67 500.00 0.00% 6491 - MERCHANDISE FOR RESALE - - - TOTAL OTHER SERVICES & CHARGES 47,896.92 182,377.67 155,080.00 105,077.30 184,122.00 18.73% 6361 - GENERAL LIABILITY INSURANCE 4,948.17 12,635.18 4,400.00 7,773.50 12,004.00 172.82% 6362 - PROPERTY INSURANCE 1,342.98 1,454.46 1,800.00 909.56 1,603.00 -10.94% 6364 - DRAM SHOP INSURANCE 2,721.96 3,333.00 2,800.00 1,841.00 3,156.00 12.71% 6366 - MACHINERY BREAKDOWN INSURANCE 203.34 195.69 300.00 120.79 213.00 -29.00% TOTAL INSURANCE 9,216.45 17,618.33 9,300.00 10,644.85 16,976.00 82.54% 6381 - ELECTRIC 23,738.49 23,881.65 24,000.00 11,947.41 25,000.00 4.17% 6382 - GAS 2,283.26 2,586.18 4,000.00 1,484.06 2,600.00 -35.00% 6383 - WATER - - - 3,034.00 5,500.00 6384 - REFUSE DISPOSAL 5,698.00 10,000.00 TOTAL UTILITY SERVICES 26,021.75 26,467.83 28,000.00 22,163.47 43,100.00 53.93% 6402 - EQUIPMENT SERVICES 5,602.83 7,413.04 6,000.00 7,421.27 7,000.00 16.67% 6403 - BLDGS/FACILITIES MAINT SERVICE 4,684.47 - 2,000.00 - 2,500.00 25.00% 6406 - MULTI-FUNCTION MTNCE 202.00 154.67 758.00 159.81 800.00 5.54%MFD Ricoh MFD Ricoh MP C2504EX $800 6409 - OTHER REPAIR & MAINT SVCS - - - TOTAL REPAIRS & MAINTENANCE 10,489.30 7,567.71 8,758.00 7,581.08 10,300.00 17.61% 6494 - DEPRECIATION EXPENSE - - - - TOTAL DEPRECIATION - - - - 6510 - LAND 800,000.00 - -100.00%Land for new store 6520 - BUILDINGS & FACILITIES 2,500,000.00 -100.00%New Building 6540 - EQUIPMENT & MACHINERY - - - - TOTAL CAPITAL OUTLAY - - 3,300,000.00 - - -100.00% 6612 - OTHER DEBT-INTEREST 3,001.57 - - TOTAL DEBT SERVICE 3,001.57 - - 6471 - ADMINISTRATIVE SERVICE TRANSFE 39,751.80 46,908.00 43,971.00 25,648.00 46,092.00 4.82% 6476 - CAPITAL PROJECT FUND TRANSFER - - - - TOTAL TRANSFERS OUT 39,751.80 46,908.00 43,971.00 25,648.00 46,092.00 4.82% TOTAL BUSINESS UNIT EXPENSES 2,264,633.78 2,420,403.04 5,806,771.00 1,410,048.81 2,528,827.00 -56.45% COU N C IL ITEM MEMOR ANDUM DAT E:11/18/2024 TO :Dr. R eggie Edwards , C ity Manager T HR O UG H:N/A F R O M:Angela Holm S UBJ EC T:P roposed 2025 Water Utility Budget Background: C ouncilmembers and C ommis s ioners are asked to review the proposed 2025 Water Utility revenue and expens e budget. T he budget document is attached. AT TAC HME N T S: Desc ription Upload Date Type P roposed 2025 Water Utility C as h F low 11/15/2024 Bac kup Material P roposed 2025 Water Utility budget 11/15/2024 Bac kup Material City of Brooklyn Center Water Utility Cash Flows Rate Change - Proposed 5.00% 9.00% 8.00% 11.00% 30.00% 30.00% 30.00% 10.00% 10.00% 7.00% 7.00% 7.00% 5.00% 5.00% 0.00% Average Residential Fee (18,000 Gallons / Per Qtr.)69.82$ 76.07$ 82.09$ 91.19$ 118.55$ 154.08$ 200.38$ 220.51$ 242.58$ 259.60$ 277.82$ 297.26$ 312.13$ 327.73$ 327.73$ Per Quarter Change 3.35$ 6.25$ 6.02$ 9.10$ 27.36$ 35.53$ 46.30$ 20.13$ 22.07$ 17.02$ 18.22$ 19.44$ 14.87$ 15.60$ -$ Base Charge 17.44$ 19.01$ 20.53$ 22.79$ 29.63$ 38.52$ 50.08$ 55.09$ 60.60$ 64.84$ 69.38$ 74.24$ 77.95$ 81.85$ 81.85$ Consumption Charge (0-30)2.91$ 3.17$ 3.42$ 3.80$ 4.94$ 6.42$ 8.35$ 9.19$ 10.11$ 10.82$ 11.58$ 12.39$ 13.01$ 13.66$ 13.66$ Consumption Charge (30-60)3.62$ 3.95$ 4.27$ 4.74$ 6.16$ 8.01$ 10.41$ 11.45$ 12.60$ 13.48$ 14.42$ 15.43$ 16.20$ 17.01$ 17.01$ Consumption Charge (60+)5.41$ 5.90$ 6.37$ 7.07$ 9.19$ 11.95$ 15.54$ 17.09$ 18.80$ 20.12$ 21.53$ 23.04$ 24.19$ 25.40$ 25.40$ Actual Actual Actual Projected Budgeted Projected Projected Projected Projected Projected Projected Projected Projected Projected Projected 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 Revenues Operating 4,183,860$ 4,040,332$ 4,675,653$ 3,898,303$ 5,067,794$ 6,588,132$ 8,564,572$ 9,421,029$ 10,363,132$ 11,088,551$ 11,864,750$ 12,695,282$ 13,330,046$ 13,996,548$ 13,996,548$ Investment Earnings (11,461) (58,313) 19,395 959 6,448 (6,392) (12,175) (3,152) 5,147 14,026 33,124 55,474 87,859 124,319 155,414 Special Assessments 66,491 (8,438) 58,682 - - - - - - - - - - - - Tower Lease Income 398,921 432,786 316,474 450,000 468,000 486,720 506,189 526,436 547,494 569,394 592,169 615,856 640,490 666,110 692,754 Nonoperating 30,881 79,211 46,750 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 PFAS Settlement 915,000 48,125 48,125 48,125 48,125 48,125 48,125 48,125 48,125 Bond Proceeds (GO) 2,114,860 1,530,015 - 949,425 4,068,075 3,857,000 950,000 1,570,000 1,160,000 2,280,000 1,420,000 1,920,000 - - - Interfund Loans (From Sanitary - - - 1,900,000 - - - - - - - - - - - Transfers In - - - - - - - - - - - - - - - Total 6,783,553 6,015,593 5,116,954 7,248,687 10,575,317 11,023,585 10,106,710 11,612,438 12,173,897 14,050,095 14,008,168 15,384,737 14,156,520 14,836,977 14,894,717 Expenditures Personal Servcies 658,368 714,114 724,628 742,729 948,335 976,785 1,006,089 1,036,271 1,067,359 1,099,380 1,132,362 1,166,332 1,201,322 1,237,362 1,274,483 Supplies 305,370 566,712 534,630 398,178 578,095 589,657 601,450 613,479 625,749 638,264 651,029 664,049 677,330 690,877 704,695 Other Services & Charges 831,029 921,515 1,402,060 805,452 1,489,859 1,519,656 1,625,049 2,157,550 2,700,701 3,254,715 3,819,810 3,896,206 3,974,130 4,053,613 4,134,685 Insurance 53,447 62,549 105,084 87,024 90,200 92,004 93,844 95,721 97,635 99,588 101,580 103,611 105,684 107,797 109,953 Utilities 256,179 320,946 296,149 229,606 320,000 326,400 332,928 339,587 346,378 353,306 360,372 367,579 374,931 382,430 390,078 Depreciation 1,897,753 1,970,439 1,980,486 1,980,486 1,980,486 1,980,486 1,980,486 1,980,486 1,980,486 1,980,486 1,980,486 1,980,486 1,980,486 1,980,486 1,980,486 Capital Outlay - - - - - - - - - - - - - - - Capital Outlay (PFA) - - - - - - - - - - - - - - - Capital Outlay (CIP)2,552,583 1,724,055 158,738 1,498,402 5,540,098 4,054,000 1,071,000 2,090,000 2,176,000 2,521,000 1,916,000 2,058,000 210,000 1,522,000 Debt Service (Existing) 1,157,641 1,405,464 1,587,601 1,737,173 1,894,368 2,097,309 2,091,690 1,958,087 1,579,903 1,229,514 944,113 755,950 550,675 376,700 372,300 Debt Service (PFA) 1,140,310 1,140,390 1,139,974 1,140,250 1,141,030 1,140,700 1,140,270 1,140,740 1,141,100 1,140,350 1,140,500 1,140,540 1,140,470 1,140,290 Debt Service (Projected) - - 452,170 724,273 841,399 1,034,966 1,177,983 1,459,087 1,634,160 1,870,878 1,870,878 1,870,878 Debt Service (Interfund)- 417,526 417,526 417,526 417,526 413,936 Nonoperating - - - - - - - - Transfers Out - - - - - - - - Total 8,852,681 8,826,184 7,929,350 8,619,301 13,982,471 13,646,693 11,084,605 12,670,846 13,167,804 13,908,522 13,505,337 13,766,914 12,085,907 13,362,433 10,837,558 Cash Balance - Beginning 3,067,322 2,277,424 1,155,575 106,598 716,470 (710,197) (1,352,818) (350,227) 571,851 1,558,430 3,680,490 6,163,807 9,762,116 13,813,215 17,268,246 Changes in Accruals (362,504) (281,698) (217,066) - - - - - - - - - - - - Revenues 6,584,382 6,015,593 5,116,954 7,248,687 10,575,317 11,023,585 10,106,710 11,612,438 12,173,897 14,050,095 14,008,168 15,384,737 14,156,520 14,836,977 14,894,717 Expenditures (8,909,529) (8,826,184) (7,929,350) (8,619,301) (13,982,471) (13,646,693) (11,084,605) (12,670,846) (13,167,804) (13,908,522) (13,505,337) (13,766,914) (12,085,907) (13,362,433) (10,837,558) Noncash - Depreciation 1,897,753 1,970,439 1,980,486 1,980,486 1,980,486 1,980,486 1,980,486 1,980,486 1,980,486 1,980,486 1,980,486 1,980,486 1,980,486 1,980,486 1,980,486 Cash Balance - Ending 2,277,424$ 1,155,575$ 106,598$ 716,470$ (710,197)$ (1,352,818)$ (350,227)$ 571,851$ 1,558,430$ 3,680,490$ 6,163,807$ 9,762,116$ 13,813,215$ 17,268,246$ 23,305,890$ Obj Acct 2022 Actual Amount 2023 Actual Amount 2024 Final Budget July YTD Actual 2025 Requested Budget 2025 Budget Increase Comments for 2024 Budget Comments for 2025 Budget 49141 - WATER UTILITY-OPERATIONS 4320 - MISC FEDERAL GRANTS (225.00) - - FEDERAL (225.00) - - TOTAL INTERGOVERNMENTAL (225.00) - - 4601 - SPECIAL ASSESSMENTS 8,437.80 (210,938.03) (285,170.89) - 4607 - SPEC ASSESS INTEREST - - - TOTAL SPECIAL ASSESSMENTS 8,437.80 (210,938.03) (285,170.89) - 4603 - INTEREST EARNINGS (17,043.14) (10,706.95) (18,177.00) - - -100.00%Allocation of $600,000 total interest income Based on positive cash balance TOTAL INVESTMENT EARNINGS (17,043.14) (10,706.95) (18,177.00) - - -100.00% 4604 - CHECK PROCESSING FEES (1,860.00) (2,280.00) (1,830.00) (2,000.00) NSF Fees 4605 - UNREALIZED INVESTMENT GAIN/LOS 75,356.32 (8,529.51) - Not budgeted, FYE reporting only 4606 - OTHER REVENUE - - - (915,000.00) PFAS Settlement TOTAL MISCELLANEOUS 73,496.32 (10,809.51) (1,830.00) (917,000.00) 4701 - WATER SALES (4,040,332.44) (4,543,547.55) (5,423,769.00) (2,323,885.88) (5,053,794.00) -6.82%At 30% rate increase 4702 - FIRE LINES (9,432.16) (9,296.97) (10,000.00) (5,547.11) (10,000.00) 0.00% 4703 - WATER METER SALES 15,262.26 6,351.10 10,000.00 5,705.01 10,000.00 0.00% 4704 - WATER METER RENTALS (3,294.01) (1,500.00) (5,000.00) - (5,000.00) 0.00% 4705 - SERVICE RESTORATION FEES (4,562.00) (3,693.00) (1,000.00) (310.00) (1,000.00) 0.00% 4706 - CONNECTION CHARGES (12,500.00) - (7,000.00) (12,500.00) (8,000.00) 14.29% 4707 - PENALTIES - - - - 4708 - TOWER RENTAL FEES (432,785.66) (28,214.18) (350,000.00) (350,234.75) (468,000.00) 33.71% 4709 - CERTIFICATION CHARGES (62,600.00) (46,750.00) (40,000.00) (100.00) (50,000.00) 25.00% TOTAL OPERATING REVENUES (4,550,244.01) (4,626,650.60) (5,826,769.00) (2,686,872.73) (5,585,794.00) -4.14% 4912 - CAPITAL CONTRIBUTIONS - - - 4919 - GAIN ON FIXED ASSET DISPOSAL - - - 4921 - REFUNDS & REIMBURSEMENTS - - - - 4922 - PROJECT ADMINISTRATION - - - 4931 - BOND SALES - - (5,878,000.00) - (3,688,500.00) -37.25%Bond for Well #11 and additional water projects 4932 - PREMIUM ON BOND SALES - - - 4933 - DISCOUNT ON BOND SALES - - - TOTAL OTHER FINANCING SOURCES - - (5,878,000.00) - (3,688,500.00) -37.25% REVENUES (4,485,578.03) (4,859,105.09) (11,722,946.00) (2,973,873.62) (10,191,294.00) -13.07% 6101 - WAGES & SALARIES-FT EMPLOYEES 428,643.62 452,962.81 468,628.00 270,700.01 572,616.00 22.19%Includes addition of Utility billing staff from General Fund to utility distribution 6102 - OVERTIME-FT EMPLOYEES 58,241.41 59,009.28 48,000.00 32,278.88 65,000.00 35.42% 6103 - WAGES-PART TIME EMPLOYEES 40,332.47 19,635.60 73,000.00 21,585.99 73,000.00 0.00%$19k for L/C Door Knocking 6104 - OVERTIME-PART TIME EMPLOYEES - - 699.30 1,500.00 6111 - SEVERANCE PAY 12,597.56 - - - 6122 - PERA COORDINATED PLAN 36,516.28 38,397.81 44,223.00 22,802.90 49,981.00 13.02% 6125 - FICA - SOCIAL SECURITY 32,003.50 32,040.41 36,556.00 19,434.59 41,317.00 13.02% 6126 - FICA - MEDICARE 7,484.87 7,493.33 8,549.00 4,545.29 9,663.00 13.03% 6131 - CAFETERIA PLAN CONTRIBUTIONS 83,160.00 85,780.65 95,209.00 56,036.85 113,184.00 18.88% 6141 - UNEMPLOYMENT COMPENSATION - 2,419.02 - 6151 - WORKER'S COMP INSURANCE 15,133.82 19,552.88 23,536.00 10,213.96 22,074.00 -6.21% TOTAL PERSONAL SERVICES 714,113.53 717,291.79 797,701.00 438,297.77 948,335.00 18.88% 6201 - OFFICE SUPPLIES 854.73 4,606.39 5,500.00 248.19 5,000.00 -9.09%Add $4k Folding Machine (annual lease) Same 6203 - BOOKS/REFERENCE MATERIALS - - 500.00 - 500.00 0.00%500 Same 6204 - STATIONARY SUPPLIES - - - - 0 6212 - MOTOR FUELS 9,309.83 8,450.47 9,000.00 2,609.51 9,000.00 0.00%Add $2K Increase fuel costs Same 6214 - CLOTHING & PERSONAL EQUIPMENT 225.00 - 400.00 - 400.00 0.00%Same Same 6216 - CHEMICALS/CHEMICAL PRODUCTS 231,072.14 286,889.42 250,000.00 190,181.35 325,000.00 30.00%Add $50k Increase fuel costs/one vendor Add $75k Increase chemical costs/one vendor 6217 - SAFETY SUPPLIES 2,961.14 3,953.91 4,500.00 2,839.44 4,500.00 0.00%Same Same 6219 - GENERAL OPERATING SUPPLIES 16,159.49 31,437.87 50,000.00 19,608.48 38,000.00 -24.00%Add $12k (2)New Peristaltic pumps (CL2) Decrease due to not needing new pumps in 2025 6223 - BUILDINGS & FACILITIES 2,364.30 3,046.98 10,000.00 20.07 10,000.00 0.00%Same Same 6224 - STREET MAINT MATERIALS 7,676.04 10,821.81 10,500.00 - 10,500.00 0.00%Same Same 6225 - PARK & LANDSCAPE MATERIALS - - 1,500.00 - 1,500.00 0.00%Same Same 6227 - PAINT SUPPLIES 2,722.77 1,088.78 4,500.00 1,981.74 4,500.00 0.00%Add $1k Projects Same 6235 - UTILITY SYSTEM SUPPLIES 176,329.90 206,875.61 70,000.00 11,893.86 70,000.00 0.00%Same Same 6239 - OTHER REPAIR & MAINT SUPPLIES 72,821.75 15,558.45 70,000.00 14,090.20 70,000.00 0.00%Same Same 6241 - SMALL TOOLS 4,466.38 3,101.08 5,000.00 2,114.22 5,000.00 0.00%Same Add $2k 6242 - MINOR EQUIPMENT 35,443.68 9,117.34 55,000.00 12,227.04 15,000.00 -72.73%Add $45k SCADA Panel (PW) Add $10k for motion sensors (WTP) Add $3500 Sensaphone dialer (WTP) 6243 - MINOR COMPUTER EQUIPMENT 4,305.25 26,301.51 - - 9,195.00 No One Due 3x HP EDESK Mini $2400, 1x Monitor $175, 1x Cisco Switch WT CenterBrook $6620 TOTAL SUPPLIES 566,712.40 611,249.62 546,400.00 257,814.10 578,095.00 5.80% 6301 - ACCTG, AUDIT & FIN'L SERVICES 3,000.00 - - - 6302 - ARCH, ENG & PLANNING 21,840.56 68,677.50 75,500.00 48,398.50 115,000.00 52.32%Add $45k Full City Water Model (Move to 2025) Budget 2025 Master Water Plan unsure cost $50k Add $45k Full City Water Model (Move to 2025) 6303 - LEGAL SERVICES - - - 6307 - PROFESSIONAL SERVICES 101,363.14 61,138.79 340,000.00 124,468.60 340,000.00 0.00%Add $20k BSI on Tower #1 Warranty Add $250k for meters/radios Add $125k for Meter CO TOTAL PROFESSIONAL SERVICES 126,203.70 129,816.29 415,500.00 172,867.10 455,000.00 9.51% 6321 - TELEPHONE/PAGERS 2,873.62 3,018.80 4,318.00 2,363.93 4,410.00 2.13%CENTURY LINK $960, 5X TMOBILE SERVICE $900, 3X IPAD DATA $900 CENTURY LINK $960, 5X TMOBILE SERVICE $900, 3X IPAD DATA $900, iPad Pro, LTE, KB Case, Pen, $1700 6322 - POSTAGE 43.22 - - - - 6323 - RADIO COMMUNICATIONS - - 6329 - OTHER COMMUNICATION SERVICES 3,247.18 3,082.13 2,880.00 1,386.36 3,540.00 22.92%6x VERIZON DATA $2880 6x VERIZON DATA $2880, 1x Cell Dialer $300 6331 - TRAVEL EXPENSE/MILEAGE - - - - - 6333 - FREIGHT/DRAYAGE 132.33 45.33 200.00 - 200.00 0.00% 6341 - PERSONNEL ADVERTISING - - 160.00 - 160.00 0.00% 6342 - LEGAL NOTICES - 56.80 100.00 - 100.00 0.00% 6441 - LICENSES, TAXES & FEES 87,691.00 102,016.24 115,500.00 39,939.07 115,000.00 -0.43%Add $5500 per State Summer surcharge Same 6443 - PRIZE AWARDS/EXPENSE REIMB 300.00 - 500.00 - 500.00 0.00%Same 6449 - OTHER CONTRACTUAL SERVICE 261,052.01 147,759.01 273,000.00 125,166.13 275,000.00 0.73%Add $50k PFAS Testing, $25k WTP Camera replacement, $25k Tower #1 &#3 Cleaning $20k Tower #2 cleaning Move from 2024 $50k PFAS Testing 6351 - PRINTING 27.84 516.71 500.00 290.38 5,000.00 900.00%LSL Mailings 6417 - UNIFORMS 2,545.26 3,451.58 3,000.00 2,774.38 4,000.00 33.33% 6421 - SOFTWARE LICENSE - - - 6422 - SOFTWARE MAINT 1,275.78 1,271.47 2,939.00 102.94 3,950.00 34.40%3x ESRI Creator $1580, 1x Viewer $103, 3x Mobile Worker $1176, 1x Acrobat Pro $80 3x ESRI Creator $1650, 1x Viewer $120, 3x Mobile Worker $1200, VNC Server $800, 1x Acrobat Pro $180 6423 - LOGIS CHARGES 51,234.95 58,460.81 61,175.00 42,372.00 63,854.00 4.38%LOGIS JDE Financial, HR/PR, Hubble, Tungsten, GIS, IP Telephony, Special Assessments/eWeb, Utility Billing/Infinity.Mobil e, Internet, 24/7 Support, Managed Service Back-up, Exchange, Virtual Servers and Email Archiving, and Network Wellness LOGIS JDE Financial, HR/PR, Hubble, Tungsten, GIS, IP Telephony, Special Assessments/eWeb, Utility Billing/Infinity.Mobil e, Internet, 24/7 Support, Managed Service Back-up, Exchange, Virtual Servers and Email Archiving, and Network Wellness 6432 - CONFERENCES AND SCHOOLS 6,484.38 6,884.49 8,000.00 1,917.79 8,000.00 0.00%Same Same 6433 - MEETING EXPENSES - 6434 - DUES & SUBSCRIPTIONS 4,083.83 3,847.93 4,000.00 1,048.00 4,000.00 0.00%Same Same 6435 - CREDIT CARD FEES 64,550.78 77,167.54 70,000.00 48,265.31 90,000.00 28.57%Increase to cover increased usage of online payment methods. 6436 - UNCOLLECTIBLE CHECKS/DEBTS - - - 6438 - CASH SHORT (OVER)- - 606.02 6499 - EXPENSES REIMBURSED - - - - TOTAL OTHER SERVICES & CHARGES 485,542.18 407,578.84 546,272.00 266,232.31 577,714.00 5.76% 6361 - GENERAL LIABILITY INSURANCE 32,160.48 68,767.32 79,082.00 24,393.48 51,800.00 -34.50% 6362 - PROPERTY INSURANCE 26,738.88 32,165.44 36,000.00 16,932.78 34,000.00 -5.56% 6366 - MACHINERY BREAKDOWN INSURANCE 3,649.80 4,152.28 4,775.00 2,185.92 4,400.00 -7.85% TOTAL INSURANCE 62,549.16 105,085.04 119,857.00 43,512.18 90,200.00 -24.74% 6381 - ELECTRIC 238,850.59 231,833.67 200,000.00 97,314.17 218,000.00 9.00%9% increase 6382 - GAS 41,189.97 41,121.35 65,000.00 22,376.46 65,000.00 0.00% 6383 - WATER 19,943.94 4,314.61 9,500.00 7,011.71 10,000.00 5.26% 6385 - SEWER 9,008.48 8,604.93 12,000.00 6,645.85 13,000.00 8.33% 6386 - STORM SEWER 9,985.31 6,326.16 10,000.00 7,766.22 10,000.00 0.00% 6388 - HAZARDOUS WASTE DISPOSAL - 6389 - STREET LIGHTS 1,967.88 3,948.41 3,500.00 1,940.30 4,000.00 14.29% TOTAL UTILITY SERVICES 320,946.17 296,149.13 300,000.00 143,054.71 320,000.00 6.67% 6402 - EQUIPMENT SERVICES 4,006.85 1,150.00 6,000.00 1,332.50 6,000.00 0.00%Same Same 6403 - BLDGS/FACILITIES MAINT SERVICE 15,170.27 9,114.68 10,000.00 11,431.96 15,000.00 50.00%Same Same 6405 - PARK & LANDSCAPE SERVICES 7,334.75 4,555.57 10,000.00 2,230.16 10,000.00 0.00%Same Same 6406 - MULTI-FUNCTION MTNCE 126.06 154.69 180.00 85.07 180.00 0.00%MFD Maintenance Water Treatment Plant MFD Maintenance Water Treatment Plant 6408 - COMMUNICATION/INFO SYSTEMS - - - - - 6409 - OTHER REPAIR & MAINT SVCS 36,708.39 8,269.26 40,000.00 52,040.30 120,000.00 200.00%Add $19K (2) Hi-E Dris Add $20k (2) Hi-E Dris Add $60k Flowmeters Replacement WTP Add $6k New Softeners TOTAL REPAIRS & MAINTENANCE 63,346.32 23,244.20 66,180.00 67,119.99 151,180.00 128.44% 6461 - FUEL CHARGES 5,891.88 8,824.68 4,700.00 4,482.55 4,700.00 0.00% 6462 - FIXED CHARGES 10,316.88 14,172.89 13,148.00 8,218.56 13,148.00 0.00% 6463 - REPAIR & MAINT CHARGES 13,322.83 10,406.07 10,600.00 13,346.37 10,600.00 0.00% 6465 - REPLACEMENT CHARGES 32,266.68 45,764.75 45,183.00 26,356.89 45,183.00 0.00% TOTAL CENTRAL GARAGE CHARGES 61,798.27 79,168.39 73,631.00 52,404.37 73,631.00 0.00% 6494 - DEPRECIATION EXPENSE 1,970,439.03 1,940,476.05 1,970,439.00 163,794.52 1,940,476.00 -1.52% TOTAL DEPRECIATION 1,970,439.03 1,940,476.05 1,970,439.00 163,794.52 1,940,476.00 -1.52% 6530 - IMPROVEMENTS 26,226.64 94,860.13 2,588,800.00 246,627.32 3,840,000.00 48.33% 6540 - EQUIPMENT & MACHINERY - (16,335.18) 10,000.00 (369.03) -100.00%Add $10k for truck accessories 6545 - OTHER EQUIPMENT - - - TOTAL CAPITAL OUTLAY 26,226.64 78,524.95 2,598,800.00 246,258.29 3,840,000.00 47.76% 6601 - BOND PRINCIPAL - - 2,433,250.00 1,411,250.00 2,490,500.00 2.35% 6602 - OTHER DEBT-PRINCIPAL - 6611 - BOND INTEREST 464,928.96 478,578.73 444,173.00 397,425.05 544,900.00 22.68%Addition of 2024 GO Improvement Bond Activity 6621 - PAYING AGENT/OTHER FEES (66,067.61) (108,526.41) - - - Year end entry only to recognize debt service activity TOTAL DEBT SERVICE 398,861.35 370,052.32 2,877,423.00 1,808,675.05 3,035,400.00 5.49% 6471 - ADMINISTRATIVE SERVICE TRANSFE 184,624.56 283,188.00 271,527.00 158,389.00 232,334.00 -14.43% 6472 - ENGINEERING SERVICE TRANSFER - - - 6476 - CAPITAL PROJECT FUND TRANSFER - - - 6482 - MISC TRANSFER OUT - - - TOTAL TRANSFERS OUT 184,624.56 283,188.00 271,527.00 158,389.00 232,334.00 -14.43% TOTAL BUSINESS UNIT EXPENSES 4,981,363.31 5,041,824.62 10,583,730.00 3,818,419.39 12,242,365.00 15.67% COU N C IL ITEM MEMOR ANDUM DAT E:11/18/2024 TO :Dr. R eggie Edwards , C ity Manager T HR O UG H:N/A F R O M:Angela Holm S UBJ EC T:P roposed 2025 S anitary S ewer Utility Budget Background: C ouncilmembers and C ommis s ioners are asked to review the proposed 2025 S anitary S ewer Utility revenue and expens e budget. T he budget document is attached. AT TAC HME N T S: Desc ription Upload Date Type P roposed 2025 S anitary S ewer Utility C ash F low 11/15/2024 Bac kup Material P roposed 2025 S anitary S ewer Utility R evenue and Expense Budget 11/15/2024 Bac kup Material City of Brooklyn Center Sanitary Sewer Utility Cash Flows Rate Change 5.00%5.00%5.00%5.00%5.00%5.00%5.00%5.00%5.00%5.00%5.00%5.00%5.00%5.00% Residential - Flat Fee / Per Qtr.93.59$ 98.27$ 103.18$ 108.34$ 113.76$ 119.45$ 125.42$ 131.69$ 138.28$ 145.19$ 152.45$ 160.07$ 168.07$ 176.48$ Per Quarter Change 4.46$ 4.68$ 4.91$ 5.16$ 5.42$ 5.69$ 5.97$ 6.27$ 6.58$ 6.91$ 7.26$ 7.62$ 8.00$ 8.40$ Actual Actual Actual Projected Budgeted Projected Projected Projected Projected Projected Projected Projected Projected Projected 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Revenues Operating 4,680,679$ 5,117,729$ 5,293,565$ 5,185,229$ 5,444,490$ 5,716,714$ 6,002,550$ 6,302,678$ 6,617,812$ 6,948,702$ 7,296,137$ 7,660,944$ 8,043,991$ 8,446,191$ Investment Earnings 15,254 (144,337) 174,239 68,815 46,218 30,732 29,705 38,488 55,645 65,359 77,888 81,824 86,504 101,140 Nonoperating 1,100 72,999 196,344 - - - - - - - - - - - Interfund Loan Revenue 417,526 417,526 417,526 417,526 413,936 Bond Proceeds 1,421,407 - 368,680 2,367,320 590,000 1,529,000 2,590,000 1,570,000 2,858,000 - - - - Total 6,118,440 5,046,392 5,664,148 5,622,724 7,858,028 6,754,973 7,978,781 9,348,692 8,660,983 10,285,997 7,374,025 7,742,768 8,130,495 8,547,331 Expenditures Personal Services 242,910 269,966 294,860 270,520 364,882 375,828 387,103 398,716 410,678 422,998 435,688 448,759 462,222 476,088 Supplies 30,210 27,763 24,009 21,489 79,000 80,580 82,192 83,835 85,512 87,222 89,839 92,534 95,310 98,170 Other Services & Charges 2,987,690 3,096,598 3,663,250 4,076,069 3,586,005 3,657,725 3,730,880 3,805,497 3,881,607 3,959,239 4,038,424 4,119,193 4,201,576 4,285,608 Insurance 22,207 25,838 42,442 32,462 34,626 35,319 36,025 36,745 37,480 38,230 39,377 40,558 41,775 43,028 Utilities 34,630 69,026 33,725 22,802 40,000 40,800 41,616 42,448 43,297 44,163 45,488 46,853 48,258 49,706 Depreciation 1,030,919 1,092,596 1,094,978 1,094,978 1,094,978 1,094,978 1,094,978 1,094,978 1,094,978 1,094,978 1,094,978 1,094,978 1,094,978 1,094,978 Capital Outlay 2,438,339 768,282 644,943 368,680 3,121,500 1,303,000 1,465,000 1,760,000 1,643,000 2,675,000 486,000 790,000 120,000 660,000 Debt Service (Existing)764,485 910,599 1,005,807 1,093,005 1,146,588 1,166,740 978,204 844,735 690,485 683,749 466,269 349,300 199,475 132,700 Debt Service (Projected)- 209,101 281,843 470,355 789,678 983,245 1,335,611 1,335,611 1,335,611 1,335,611 Total 7,551,390 6,260,667 6,804,014 6,980,005 9,467,579 7,964,072 8,097,841 8,537,311 8,676,716 9,988,825 8,031,674 8,317,785 7,599,205 8,175,889 Cash Balance - Beginning 4,878,097 4,309,130 4,397,803 4,191,553 3,929,249 3,414,676 3,300,555 4,276,474 6,182,833 7,262,078 8,654,227 9,091,557 9,611,517 11,237,785 Changes in Accruals (166,936) 210,353 (161,362) - - - - - - - - - - - Revenues 6,118,440 5,046,392 5,664,148 5,622,724 7,858,028 6,754,973 7,978,781 9,348,692 8,660,983 10,285,997 7,374,025 7,742,768 8,130,495 8,547,331 Expenditures (7,551,390) (6,260,667) (6,804,014) (6,980,005) (9,467,579) (7,964,072) (8,097,841) (8,537,311) (8,676,716) (9,988,825) (8,031,674) (8,317,785) (7,599,205) (8,175,889) Noncash - Depreciation 1,030,919 1,092,596 1,094,978 1,094,978 1,094,978 1,094,978 1,094,978 1,094,978 1,094,978 1,094,978 1,094,978 1,094,978 1,094,978 1,094,978 Cash Balance - Ending 4,309,130$ 4,397,803$ 4,191,553$ 3,929,249$ 3,414,676$ 3,300,555$ 4,276,474$ 6,182,833$ 7,262,078$ 8,654,227$ 9,091,557$ 9,611,517$ 11,237,785$ 12,704,205$ Obj Acct 2022 Actual Amount 2023 Actual Amount 2024 Final Budget July YTD Actual 2025 Requested Budget 2025 Budget Increase 49251 - SEWER UTILITY-OPERATIONS 4320 - MISC FEDERAL GRANTS - - - FEDERAL - - - 4373 - OTHER GRANTS/AID (72,999.16) (196,344.00) - LOCAL (72,999.16) (196,344.00) - TOTAL INTERGOVERNMENTAL (72,999.16) (196,344.00) - 4601 - SPECIAL ASSESSMENTS - - - 4607 - SPEC ASSESS INTEREST - - - TOTAL SPECIAL ASSESSMENTS - - - 4603 - INTEREST EARNINGS (47,266.61) (93,094.18) (46,218.00) (55,052.67) (46,218.00) 0.00% TOTAL INVESTMENT EARNINGS (47,266.61) (93,094.18) (46,218.00) (55,052.67) (46,218.00) 0.00% 4605 - UNREALIZED INVESTMENT GAIN/LOS 191,603.38 (79,693.77) - 4606 - OTHER REVENUE - - - TOTAL MISCELLANEOUS 191,603.38 (79,693.77) - 4707 - PENALTIES - - - - 4721 - SEWER SERVICE (5,117,729.43) (5,271,344.91) (5,533,479.00) (3,261,897.12) (5,444,490.00) -1.61% 4726 - CONNECTION CHARGES - - - TOTAL OPERATING REVENUES (5,117,729.43) (5,271,344.91) (5,533,479.00) (3,261,897.12) (5,444,490.00) -1.61% 4912 - CAPITAL CONTRIBUTIONS - - - 4919 - GAIN ON FIXED ASSET DISPOSAL - - - 4921 - REFUNDS & REIMBURSEMENTS - - - - 4931 - BOND SALES - - (2,600,000.00) - (2,736,000.00) 5.23% 4932 - PREMIUM ON BOND SALES - - - 4933 - DISCOUNT ON BOND SALES - - - TOTAL OTHER FINANCING SOURCES - - (2,600,000.00) - (2,736,000.00) 5.23% 4915 - TRANSFERS IN - - - TOTAL TRANSFERS IN - - - REVENUES (5,046,391.82) (5,640,476.86) (8,179,697.00) (3,316,949.79) (8,226,708.00) 0.57% 6101 - WAGES & SALARIES-FT EMPLOYEES 161,828.38 173,599.20 180,992.00 105,528.41 243,207.00 34.37% 6102 - OVERTIME-FT EMPLOYEES 24,072.34 26,945.29 18,000.00 15,317.56 18,000.00 0.00% 6103 - WAGES-PART TIME EMPLOYEES 7,416.00 11,836.49 25,000.00 - 25,000.00 0.00% 6111 - SEVERANCE PAY 4,880.83 - - - 6122 - PERA COORDINATED PLAN 13,942.50 15,040.99 16,799.00 9,063.51 15,271.00 -9.10% 6125 - FICA - SOCIAL SECURITY 12,509.52 13,662.15 13,888.00 7,781.34 12,625.00 -9.09% 6126 - FICA - MEDICARE 2,925.60 3,195.17 3,248.00 1,819.77 2,953.00 -9.08% 6131 - CAFETERIA PLAN CONTRIBUTIONS 33,264.00 34,272.00 41,317.00 22,455.00 37,728.00 -8.69% 6141 - UNEMPLOYMENT COMPENSATION - - 3,738.00 6151 - WORKER'S COMP INSURANCE 9,126.70 13,354.72 11,295.00 7,321.63 10,098.00 -10.60% TOTAL PERSONAL SERVICES 269,965.87 291,906.01 310,539.00 173,025.22 364,882.00 17.50% 6201 - OFFICE SUPPLIES 41.60 2,136.29 1,000.00 762.48 1,000.00 0.00% 6203 - BOOKS/REFERENCE MATERIALS - - 200.00 - 200.00 0.00% 6204 - STATIONARY SUPPLIES - - - - - 6214 - CLOTHING & PERSONAL EQUIPMENT - - 300.00 - 300.00 0.00% 6216 - CHEMICALS/CHEMICAL PRODUCTS 3,825.00 502.00 11,500.00 3,929.50 11,500.00 0.00% 6217 - SAFETY SUPPLIES 1,561.00 1,522.12 10,000.00 8,054.90 10,000.00 0.00% 6219 - GENERAL OPERATING SUPPLIES 6,045.45 4,006.84 18,500.00 1,410.50 18,500.00 0.00% 6223 - BUILDINGS & FACILITIES 9,985.45 483.04 10,000.00 - 10,000.00 0.00% 6224 - STREET MAINT MATERIALS - 7,944.75 7,500.00 300.00 8,500.00 13.33% 6227 - PAINT SUPPLIES 936.48 437.71 2,000.00 - 2,000.00 0.00% 6239 - OTHER REPAIR & MAINT SUPPLIES 377.48 4,791.87 10,000.00 - 10,000.00 0.00% 6241 - SMALL TOOLS - 1,404.74 5,000.00 1,840.51 5,000.00 0.00% 6242 - MINOR EQUIPMENT 685.16 778.50 2,000.00 322.50 2,000.00 0.00% 6243 - MINOR COMPUTER EQUIPMENT 4,305.25 - - - - TOTAL SUPPLIES 27,762.87 24,007.86 78,000.00 16,620.39 79,000.00 1.28% 6301 - ACCTG, AUDIT & FIN'L SERVICES 3,000.00 - 3,000.00 - 3,000.00 0.00% 6302 - ARCH, ENG & PLANNING - - - 4,700.00 5,000.00 6303 - LEGAL SERVICES - - - - - 6307 - PROFESSIONAL SERVICES 3,124.21 39,683.54 55,000.00 - 320,000.00 481.82% TOTAL PROFESSIONAL SERVICES 6,124.21 39,683.54 58,000.00 4,700.00 328,000.00 465.52% 6321 - TELEPHONE/PAGERS 522.01 319.67 660.00 410.50 660.00 0.00% 6322 - POSTAGE - - - - - 6323 - RADIO COMMUNICATIONS - - 6331 - TRAVEL EXPENSE/MILEAGE - - - - - 6342 - LEGAL NOTICES - - - - 6441 - LICENSES, TAXES & FEES - - 300.00 - 300.00 0.00% 6449 - OTHER CONTRACTUAL SERVICE 49,825.66 25,574.06 25,000.00 10,103.35 25,000.00 0.00% 6351 - PRINTING - 200.62 - 237.35 - 6417 - UNIFORMS - 119.30 1,000.00 - 1,000.00 0.00% 6421 - SOFTWARE LICENSE - - - - 6422 - SOFTWARE MAINT - - - - 6423 - LOGIS CHARGES 43,287.45 50,570.31 53,472.00 26,095.00 55,882.00 4.51% 6432 - CONFERENCES AND SCHOOLS 1,671.00 658.39 4,000.00 3,559.78 4,000.00 0.00% 6434 - DUES & SUBSCRIPTIONS 286.25 361.80 500.00 - 500.00 0.00% 6436 - UNCOLLECTIBLE CHECKS/DEBTS - - - - 6499 - EXPENSES REIMBURSED - - - - - TOTAL OTHER SERVICES & CHARGES 95,592.37 77,804.15 84,932.00 40,405.98 87,342.00 2.84% 6361 - GENERAL LIABILITY INSURANCE 23,024.68 39,360.16 45,264.00 15,682.50 31,365.00 -30.71% 6362 - PROPERTY INSURANCE 2,467.00 2,721.00 3,129.00 1,439.50 2,879.00 -7.99% 6366 - MACHINERY BREAKDOWN INSURANCE 346.60 361.36 415.00 191.12 382.00 -7.95% TOTAL INSURANCE 25,838.28 42,442.52 48,808.00 17,313.12 34,626.00 -29.06% 6381 - ELECTRIC 69,025.50 33,725.06 60,000.00 14,679.46 40,000.00 -33.33% 6391 - MET COUNCIL ENVIRON SVCS 2,591,885.08 3,011,880.11 3,266,661.00 2,106,348.88 3,325,663.00 1.81% TOTAL UTILITY SERVICES 2,660,910.58 3,045,605.17 3,326,661.00 2,121,028.34 3,365,663.00 1.17% 6403 - BLDGS/FACILITIES MAINT SERVICE 2,108.50 4,526.39 7,000.00 - 7,000.00 0.00% 6408 - COMMUNICATION/INFO SYSTEMS - - - - - 6409 - OTHER REPAIR & MAINT SVCS 68,593.60 123,660.65 200,000.00 102,721.32 155,000.00 -22.50% TOTAL REPAIRS & MAINTENANCE 70,702.10 128,187.04 207,000.00 102,721.32 162,000.00 -21.74% 6461 - FUEL CHARGES 14,845.26 11,551.31 15,000.00 5,835.89 15,000.00 0.00% 6462 - FIXED CHARGES 17,461.56 23,029.99 23,114.00 13,483.12 23,114.00 0.00% 6463 - REPAIR & MAINT CHARGES 19,511.91 12,432.60 15,000.00 4,233.03 15,000.00 0.00% 6465 - REPLACEMENT CHARGES 111,841.44 145,947.73 146,529.00 85,475.39 146,529.00 0.00% TOTAL CENTRAL GARAGE CHARGES 163,660.17 192,961.63 199,643.00 109,027.43 199,643.00 0.00% 6494 - DEPRECIATION EXPENSE 1,092,595.65 1,094,312.95 1,067,680.00 181,743.44 1,067,680.00 0.00% TOTAL DEPRECIATION 1,092,595.65 1,094,312.95 1,067,680.00 181,743.44 1,067,680.00 0.00% 6530 - IMPROVEMENTS 3,492.30 (31,111.89) 2,781,000.00 128,446.43 3,121,500.00 12.24% 6550 - MOTOR VEHICLES 75,747.63 TOTAL CAPITAL OUTLAY 3,492.30 (31,111.89) 2,781,000.00 204,194.06 3,121,500.00 12.24% 6601 - BOND PRINCIPAL - - 833,213.00 919,954.00 1,146,588.00 37.61% 6611 - BOND INTEREST 187,776.15 189,524.51 184,876.00 160,474.69 -100.00% 6621 - PAYING AGENT/OTHER FEES (42,605.02) (66,267.39) - - TOTAL DEBT SERVICE 145,171.13 123,257.12 1,018,089.00 1,080,428.69 1,146,588.00 12.62% 6471 - ADMINISTRATIVE SERVICE TRANSFE 167,842.20 255,912.00 251,710.00 146,832.00 209,168.00 -16.90% 6472 - ENGINEERING SERVICE TRANSFER - - - 6476 - CAPITAL PROJECT FUND TRANSFER - - - 6480 - GENERAL FUND REIMBURSEMENT - 6482 - MISC TRANSFER OUT - - - TOTAL TRANSFERS OUT 167,842.20 255,912.00 251,710.00 146,832.00 209,168.00 -16.90% TOTAL BUSINESS UNIT EXPENSES 4,729,657.73 5,284,968.10 9,432,062.00 4,198,039.99 10,166,092.00 7.78% Comments for 2024 Budget Comments for 2025 Budget Allocation of $600,000 total interest income Same Same Same Same Add $15k nozzle camera (Jetter) Same Same Same Same Increased due to inflation More locates/projec ts Same extra inventory Same Same Same No One Due No One Due Add $50k to install fiber LS#4 Add $265k for PW Design 2x T-Mobile Service $360, 1x iPad Data Service $300 2x T-Mobile Service $360, 1x iPad Data Service $300 Same Same Same Same LOGIS JDE Financial, HR/PR, Hubble, Tungsten, GIS, IP Telephony, Utility Billing/Infinity .Mobile, Internet, 24/7 Support, Managed Service Back- up, Exchange, Virtual Servers and Email Archiving, and Network Wellness LOGIS JDE Financial, HR/PR, Hubble, Tungsten, GIS, IP Telephony, Utility Billing/Infinity.Mo bile, Internet, 24/7 Support, Managed Service Back-up, Exchange, Virtual Servers and Email Archiving, and Network Wellness Same Same Same 8.2% Increase (per Met Council letter of $3,126,661) and BP estimate at $140k. 1.02% Increase (per Met Council letter of $3,175,663) and BP estimate at $150k Same Add $30k maint on generators, $45k New cutter stack (MM) Decreased due to PM on generators COU N C IL ITEM MEMOR ANDUM DAT E:11/18/2024 TO :Dr. R eggie Edwards , C ity Manager T HR O UG H:N/A F R O M:Angela Holm S UBJ EC T:P roposed 2025 S torm S ewer Utility Budget Background: C ouncilmembers and C ommis s ioners are asked to review the proposed 2025 S torm S ewer Utility Budget revenue and expens e budget. T he budget document is attached. AT TAC HME N T S: Desc ription Upload Date Type P roposed 2025 S torm S ewer Utility C ash F low 11/15/2024 Bac kup Material P roposed S torm S ewer 2025 R evenue and Expense Budget 11/15/2024 Bac kup Material City of Brooklyn Center Storm Water Utility Cash Flows Rate Change 3.00%7.00%7.00%7.00%7.00%5.00%5.00%5.00%0.00%0.00%0.00%0.00%0.00%0.00% Residential - Flat Fee / Per Qtr.15.98$ 17.10$ 18.30$ 19.58$ 20.95$ 22.00$ 23.10$ 24.25$ 24.25$ 24.25$ 24.25$ 24.25$ 24.25$ 24.25$ Per Quarter Change 0.47$ 1.12$ 1.20$ 1.28$ 1.37$ 1.05$ 1.10$ 1.15$ -$ -$ -$ -$ -$ -$ Actual Actual Actual Projected Budgeted Projected Projected Projected Projected Projected Projected Projected Projected Projected 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Revenues Operating 1,742,704$ 1,864,694$ 1,995,222$ 2,134,888$ 2,284,330$ 2,398,546$ 2,518,474$ 2,644,397$ 2,644,397$ 2,644,397$ 2,644,397$ 2,644,397$ 2,644,397$ 2,644,397$ Investment Earnings 15,722 43,200 50,800 107,442 83,014 84,274 81,728 81,677 102,171 105,919 132,150 139,836 104,976 108,763 Intergovernmental 50,000 - - - - - - - - - - - - - Nonoperating - - - - - - - - - - - - - - Interfund Loan Proceeds 417,526 417,526 417,526 417,526 413,936 Bond Proceeds 2,230,629 260,000 - 1,500,000 - 510,000 5,010,000 2,780,000 - - - - Total 4,039,055 2,167,894 2,046,022 3,742,330 2,367,344 2,900,347 3,527,728 8,153,600 3,164,095 5,944,252 2,776,547 2,784,234 2,749,374 2,753,160 Expenditures Personal Servcies 328,245 350,577 371,798 382,952 526,433 542,226 558,493 575,248 592,505 610,280 628,589 647,446 666,870 686,876 Supplies 27,703 53,600 53,000 54,060 50,880 51,898 52,936 53,994 55,074 56,176 57,299 58,445 59,614 60,806 Other Services & Charges 502,701 434,841 590,458 602,267 692,037 705,878 719,995 734,395 749,083 764,065 779,346 794,933 810,832 827,048 Insurance 2,874 3,018 3,300 3,366 5,245 5,350 5,457 5,566 5,677 5,791 5,907 6,025 6,145 6,268 Utilities 1,843 5,000 5,000 5,100 8,160 8,323 8,490 8,659 8,833 9,009 9,189 9,373 9,561 9,752 Interfund Loan to Water 1,900,000 Depreciation 1,444,192 1,450,000 1,450,000 1,450,000 1,450,000 1,450,000 1,450,000 1,450,000 1,450,000 1,450,000 1,450,000 1,450,000 1,450,000 1,450,000 Capital Outlay 1,902,483 1,500,000 315,000 1,043,500 1,485,000 5,030,000 962,500 3,000,000 857,000 3,260,000 980,000 2,280,000 Debt Service (existing)475,663 525,470 677,050 690,500 697,575 688,675 700,275 574,625 576,275 - - - - - Debt Service (projected) Total 4,685,704 2,822,506 3,150,606 6,588,245 3,745,330 4,495,849 4,980,645 8,432,488 4,399,947 5,895,321 3,787,330 6,226,222 3,983,021 5,320,750 Cash Balance - Beginning 4,119,635 4,998,747 5,794,135 6,139,551 4,743,636 4,815,650 4,670,147 4,667,229 5,838,342 6,052,490 7,551,421 7,990,638 5,998,649 6,215,002 Changes in Accruals 81,569 - - - - - - - - - - - - - Revenues 4,039,055 2,167,894 2,046,022 3,742,330 2,367,344 2,900,347 3,527,728 8,153,600 3,164,095 5,944,252 2,776,547 2,784,234 2,749,374 2,753,160 Expenditures (4,685,704) (2,822,506) (3,150,606) (6,588,245) (3,745,330) (4,495,849) (4,980,645) (8,432,488) (4,399,947) (5,895,321) (3,787,330) (6,226,222) (3,983,021) (5,320,750) Noncash - Depreciation 1,444,192 1,450,000 1,450,000 1,450,000 1,450,000 1,450,000 1,450,000 1,450,000 1,450,000 1,450,000 1,450,000 1,450,000 1,450,000 1,450,000 Cash Balance - Ending 4,998,747$ 5,794,135$ 6,139,551$ 4,743,636$ 4,815,650$ 4,670,147$ 4,667,229$ 5,838,342$ 6,052,490$ 7,551,421$ 7,990,638$ 5,998,649$ 6,215,002$ 5,097,411$ Obj Acct 2022 Actual Amount 2023 Actual Amount 2024 Final Budget July YTD Actual 2025 Requested Budget 2025 Budget Increase Comments for 2024 Budget Comments for 2025 Budget 49411 - STORM SEWER UTILITY-OPERATIONS 4320 - MISC FEDERAL GRANTS - - - FEDERAL - - - 4373 - OTHER GRANTS/AID - (253,788.11) - - LOCAL - (253,788.11) - - TOTAL INTERGOVERNMENTAL - (253,788.11) - - 4603 - INTEREST EARNINGS (54,489.50) (107,543.98) (53,547.00) (79,713.31) (83,014.00) 55.03%Allocation of $600,000 total interest income TOTAL INVESTMENT EARNINGS (54,489.50) (107,543.98) (53,547.00) (79,713.31) (83,014.00) 55.03% 4605 - UNREALIZED INVESTMENT GAIN/LOS 221,987.76 (96,728.32) - 4606 - OTHER REVENUE - - - 4612 - DONATIONS & CONTRIBUTIONS - - - TOTAL MISCELLANEOUS 221,987.76 (96,728.32) - 4707 - PENALTIES - - - - 4731 - STORM DRAINAGE FEES (1,887,217.78) (1,997,504.08) (2,135,190.00) (1,292,219.44) (2,284,330.00) 6.98% TOTAL OPERATING REVENUES (1,887,217.78) (1,997,504.08) (2,135,190.00) (1,292,219.44) (2,284,330.00) 6.98% 4912 - CAPITAL CONTRIBUTIONS (36,662.96) - - 4921 - REFUNDS & REIMBURSEMENTS - - - 4931 - BOND SALES - - (1,900,000.00) - -100.00% 4932 - PREMIUM ON BOND SALES - - - TOTAL OTHER FINANCING SOURCES (36,662.96) - (1,900,000.00) - -100.00% 4915 - TRANSFERS IN - - - TOTAL TRANSFERS IN - - - REVENUES (1,756,382.48) (2,455,564.49) (4,088,737.00) (1,371,932.75) (2,367,344.00) -42.10% 6101 - WAGES & SALARIES-FT EMPLOYEES 232,967.05 248,815.65 258,749.00 149,943.16 321,872.00 24.40% 6102 - OVERTIME-FT EMPLOYEES 1,655.40 1,999.46 2,500.00 1,070.11 2,500.00 0.00% 6103 - WAGES-PART TIME EMPLOYEES - 875.20 35,800.00 2,379.52 73,032.00 104.00%(1) 180 Day Employee (2) 180 Day Employees 6111 - SEVERANCE PAY 4,392.97 - - - 6122 - PERA COORDINATED PLAN 17,596.89 18,811.23 22,280.00 11,326.02 22,855.00 2.58% 6125 - FICA - SOCIAL SECURITY 14,624.48 15,655.91 18,418.00 9,530.32 18,894.00 2.58% 6126 - FICA - MEDICARE 3,420.05 3,661.42 4,308.00 2,228.59 4,419.00 2.58% 6131 - CAFETERIA PLAN CONTRIBUTIONS 49,896.00 51,540.10 61,078.00 33,550.40 56,592.00 -7.34% 6141 - UNEMPLOYMENT COMPENSATION - - - 6151 - WORKER'S COMP INSURANCE 15,098.25 19,457.25 25,763.00 9,704.18 26,269.00 1.96% TOTAL PERSONAL SERVICES 339,651.09 360,816.22 428,896.00 219,732.30 526,433.00 22.74% 6201 - OFFICE SUPPLIES - 13.95 250.00 Office Supplies 6203 - BOOKS/REFERENCE MATERIALS - 6204 - STATIONARY SUPPLIES - - - - 6217 - SAFETY SUPPLIES 1,628.20 1,698.96 600.00 3,342.48 650.00 8.33%Safety Supplies 6219 - GENERAL OPERATING SUPPLIES 526.23 2,398.72 31,000.00 2,090.42 -100.00%Added 25k to support litter clean up initiatives 6224 - STREET MAINT MATERIALS 16.84 8,873.01 10,000.00 1,059.88 10,200.00 2.00% 6225 - PARK & LANDSCAPE MATERIALS - - - - 6239 - OTHER REPAIR & MAINT SUPPLIES 28,932.31 6,704.43 36,000.00 4,872.60 36,720.00 2.00% 6241 - SMALL TOOLS 4,906.53 5,446.65 3,000.00 2,044.40 3,060.00 2.00% 6242 - MINOR EQUIPMENT - - - - 6243 - MINOR COMPUTER EQUIPMENT - - - - - TOTAL SUPPLIES 36,010.11 25,121.77 80,600.00 13,423.73 50,880.00 -36.87% 6301 - ACCTG, AUDIT & FIN'L SERVICES 3,000.00 - 3,000.00 - 3,000.00 0.00% 6302 - ARCH, ENG & PLANNING 26,257.78 3,462.43 - 5,011.37 6303 - LEGAL SERVICES - - - 6307 - PROFESSIONAL SERVICES 1,323.14 5,926.12 - 11,586.00 135,000.00 Add 135K for PW Design Plan TOTAL PROFESSIONAL SERVICES 30,580.92 9,388.55 3,000.00 16,597.37 138,000.00 4,500.00% 6321 - TELEPHONE/PAGERS - - 6322 - POSTAGE - - - - 6329 - OTHER COMMUNICATION SERVICES - - - - 6331 - TRAVEL EXPENSE/MILEAGE - - - - 6342 - LEGAL NOTICES - - - - 6449 - OTHER CONTRACTUAL SERVICE 98,488.85 6,040.37 - 2,205.23 6351 - PRINTING - - - - 6417 - UNIFORMS 1,569.25 - 1,200.00 - 1,224.00 2.00% 6421 - SOFTWARE LICENSE - - - - 6423 - LOGIS CHARGES 24,735.40 28,965.36 30,556.00 14,912.00 31,933.00 4.51%LOGIS JDE Financial, HR/PR, Hubble, Tungsten, GIS, IP Telephony, Utility Billing/Infinity.Mobil e, Internet, 24/7 Support, Managed Service Back-up, Exchange, Virtual Servers and Email Archiving, and Network Wellness LOGIS JDE Financial, HR/PR, Hubble, Tungsten, GIS, IP Telephony, Utility Billing/Infinity.Mobil e, Internet, 24/7 Support, Managed Service Back-up, Exchange, Virtual Servers and Email Archiving, and Network Wellness 6432 - CONFERENCES AND SCHOOLS - - 800.00 - 800.00 0.00%M Jones & N Boehlke - National Pollutant Discharge Elimination System (NPDES) Training Jones, Boehle, Edberg - Continuing education NPDES 6434 - DUES & SUBSCRIPTIONS 1,511.25 60,061.99 - 1,740.00 6436 - UNCOLLECTIBLE CHECKS/DEBTS - - - 6499 - EXPENSES REIMBURSED - - - - TOTAL OTHER SERVICES & CHARGES 126,304.75 95,067.72 32,556.00 18,857.23 33,957.00 4.30% 6361 - GENERAL LIABILITY INSURANCE 2,266.52 5,498.24 6,333.00 2,622.60 5,245.00 -17.18% TOTAL INSURANCE 2,266.52 5,498.24 6,333.00 2,622.60 5,245.00 -17.18% 6384 - REFUSE DISPOSAL 2,560.00 2,465.00 8,000.00 2,803.18 8,160.00 2.00%Street Sweepings disposal Street Sweepings Disposal TOTAL UTILITY SERVICES 2,560.00 2,465.00 8,000.00 2,803.18 8,160.00 2.00% 6409 - OTHER REPAIR & MAINT SVCS 8,541.89 59,054.88 140,000.00 2,432.60 142,800.00 2.00%Contract the weekly rain garden maintenance of weeding, fertlizing, planting & mulching of our 42 rain gardens. Shingle Creek wetland buffer, EBHC pond vegetation management and maintenance. Twin Lake Park wetland buffer maintenance, System repairs. Contract the weekly rain garden maintenance of weeding, fertlizing, planting & mulching of our 42 rain gardens. Shingle Creek wetland buffer, EBHC pond vegetation management and maintenance. Twin Lake Park wetland buffer maintenance, System repairs. TOTAL REPAIRS & MAINTENANCE 8,541.89 59,054.88 140,000.00 2,432.60 142,800.00 2.00% 6461 - FUEL CHARGES 9,632.57 13,002.75 10,400.00 52,414.36 -100.00% 6462 - FIXED CHARGES 5,496.00 6,839.16 6,839.00 3,989.51 6,839.00 0.00% 6463 - REPAIR & MAINT CHARGES 25,540.00 43,216.96 22,000.00 253,379.42 -100.00% 6465 - REPLACEMENT CHARGES 59,234.04 63,472.56 164,273.00 37,025.66 164,273.00 0.00%Re-allocated charges from GF Streets TOTAL CENTRAL GARAGE CHARGES 99,902.61 126,531.43 203,512.00 346,808.95 171,112.00 -15.92% 6494 - DEPRECIATION EXPENSE 1,493,669.03 1,547,688.86 1,496,891.00 248,733.93 1,496,891.00 0.00% TOTAL DEPRECIATION 1,493,669.03 1,547,688.86 1,496,891.00 248,733.93 1,496,891.00 0.00% 6530 - IMPROVEMENTS (23,020.13) 15,902.50 2,988,000.00 13,243.28 315,000.00 -89.46%Orchard Lane Improvements 6540 - EQUIPMENT & MACHINERY - 5,850.00 27,500.00 - -100.00%New tandem trailer orderd for 2024 - 72 week delivery. This trailer is to replace a worn out improperly weight rated trailer; 9,500 for new aerators at golf course stormwater ponds TOTAL CAPITAL OUTLAY (23,020.13) 21,752.50 3,015,500.00 13,243.28 315,000.00 -89.55% 6601 - BOND PRINCIPAL - - 547,000.00 570,000.00 570,000.00 4.20% 6611 - BOND INTEREST 174,202.42 165,040.13 194,106.00 151,650.00 127,575.00 -34.28% 6621 - PAYING AGENT/OTHER FEES (11,992.77) (90,903.80) - - TOTAL DEBT SERVICE 162,209.65 74,136.33 741,106.00 721,650.00 697,575.00 -5.87% 6471 - ADMINISTRATIVE SERVICE TRANSFE 169,125.00 257,952.00 253,824.00 148,064.00 209,168.00 -17.59% 6473 - STORM SEWER TRANSFER - - - - 6482 - MISC TRANSFER OUT - - - - TOTAL TRANSFERS OUT 169,125.00 257,952.00 253,824.00 148,064.00 209,168.00 -17.59% TOTAL BUSINESS UNIT EXPENSES 2,447,801.44 2,585,473.50 6,410,218.00 1,754,969.17 3,795,221.00 -40.79% COU N C IL ITEM MEMOR ANDUM DAT E:11/18/2024 TO :Dr. R eggie Edwards , C ity Manager T HR O UG H:N/A F R O M:Angela Holm S UBJ EC T:P roposed 2025 S treet Light Utility Budget Background: C ouncilmembers and C ommis s ioners are asked to review the proposed 2025 S treet Light Utility revenue and expens e budget. T he budget document is attached. AT TAC HME N T S: Desc ription Upload Date Type P roposed 2025 S treet Light Utility C as h F low 11/15/2024 Bac kup Material P roposed 2025 S treet Light Utility budget 11/15/2024 Bac kup Material City of Brooklyn Center Street Light Utility Fund Rate Analysis Rate Change 0.00%0.00%5.00%7.00%20.00%20.00%10.00%10.00%2.00%2.00%2.00%2.00%2.00%2.00% Residential - Flat Fee / Per Qtr.6.55$ 6.55$ 6.88$ 7.36$ 8.83$ 10.60$ 11.66$ 12.82$ 13.08$ 13.08$ 13.34$ 13.08$ 13.34$ 13.34$ Per Quarter Change -$ -$ 0.33$ 0.48$ 1.47$ 1.77$ 1.06$ 1.17$ 0.26$ 0.26$ 0.26$ 0.26$ 0.26$ 0.26$ Actual Actual Actual Projected Budgeted Projected Projected Projected Projected Projected Projected Projected Projected Projected 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Revenues Operating 448,957$ 467,021$ 472,319$ 512,833$ 615,400$ 738,480$ 812,327$ 893,560$ 911,431$ 929,660$ 948,253$ 967,218$ 986,563$ 1,006,294$ Investment Earnings (2,893) (33,094) 24,228 12,842 10,623 11,424 7,068 10,459 16,593 22,393 29,082 34,317 39,475 46,834 Nonoperating 38,559 45,278 65,341 14,750 - - - - - - - - - - Total 484,622 479,204 561,889 540,425 626,022 749,904 819,395 904,019 928,024 952,053 977,336 1,001,535 1,026,038 1,053,128 Expenditures Supplies 10 997 96,849 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 Other Services & Charges 102,590 160,576 130,084 143,821 147,788 150,744 153,759 156,834 159,970 163,170 166,433 169,762 173,157 176,620 Insurance 885 673 2,226 2,403 2,451 2,500 2,550 2,601 2,653 2,706 2,760 2,815 2,872 2,929 Utilities 185,253 216,370 228,322 172,913 230,000 234,600 239,292 244,078 248,959 253,939 259,017 264,198 269,482 274,871 Depreciation 101,115 162,806 195,696 195,696 195,696 195,696 195,696 195,696 195,696 195,696 195,696 195,696 195,696 195,696 Capital Outlay 553,500 50,000 461,000 80,000 - 35,000 100,000 120,000 10,000 10,000 Transfers Out - - - - - - - - - - - - - - Total 943,352 541,422 653,178 664,833 775,935 1,194,540 821,297 749,209 792,279 765,511 873,907 902,471 801,207 810,117 Cash Balance - Beginning 1,152,977 795,499 461,598 535,731 607,019 652,803 403,862 597,657 948,163 1,279,604 1,661,843 1,960,968 2,255,728 2,676,255 Changes in Accruals 137 (434,489) (30,273) - - - - - - - - - - - Revenues 484,622 479,204 561,889 540,425 626,022 749,904 819,395 904,019 928,024 952,053 977,336 1,001,535 1,026,038 1,053,128 Expenditures (943,352) (541,422) (653,178) (664,833) (775,935) (1,194,540) (821,297) (749,209) (792,279) (765,511) (873,907) (902,471) (801,207) (810,117) Noncash - Depreciation 101,115 162,806 195,696 195,696 195,696 195,696 195,696 195,696 195,696 195,696 195,696 195,696 195,696 195,696 Cash Balance - Ending 795,499$ 461,598$ 535,731$ 607,019$ 652,803$ 403,862$ 597,657$ 948,163$ 1,279,604$ 1,661,843$ 1,960,968$ 2,255,728$ 2,676,255$ 3,114,962$ Obj Acct 2022 Actual Amount 2023 Actual Amount 2024 Final Budget July YTD Actual 2025 Requested Budget 2025 Budget Increase Comments for 2024 Budget Comments for 2025 Budget 49571 - STREET LIGHT-OPERATIONS 4603 - INTEREST EARNINGS (10,618.96) (14,107.67) (10,544.00) (10,273.94) (10,623.00) 0.75%Allocation of $600,000 total interest income TOTAL INVESTMENT EARNINGS (10,618.96) (14,107.67) (10,544.00) (10,273.94) (10,623.00) 0.75% 4605 - UNREALIZED INVESTMENT GAIN/LOS 43,713.32 (10,120.60) - 4606 - OTHER REVENUE - - - TOTAL MISCELLANEOUS 43,713.32 (10,120.60) - 4707 - PENALTIES - - - - 4741 - STREET LIGHT SERVICE CHARGE (467,020.97) (472,319.27) (543,335.00) (314,931.55) (615,400.00) 13.26% TOTAL OPERATING REVENUES (467,020.97) (472,319.27) (543,335.00) (314,931.55) (615,400.00) 13.26% 4912 - CAPITAL CONTRIBUTIONS 10,836.00 - - 4921 - REFUNDS & REIMBURSEMENTS (45,277.88) (65,341.14) (14,750.00) TOTAL OTHER FINANCING SOURCES (34,441.88) (65,341.14) (14,750.00) REVENUES (468,368.49) (561,888.68) (553,879.00) (339,955.49) (626,023.00) 13.03% 6201 - OFFICE SUPPLIES - 6204 - STATIONARY SUPPLIES - - - - 6239 - OTHER REPAIR & MAINT SUPPLIES 997.16 96,849.36 150,000.00 - 150,000.00 0.00%150K Allocation to purchase stock of poles and fixtures as it is 6 to 8 months lead time to get these materials out of Canada 150K Allocation to purchase stock of poles and fixtures as it is 6 to 8 months lead time to get these materials out of Canada if we can get them at all. 6243 - MINOR COMPUTER EQUIPMENT - - - - TOTAL SUPPLIES 997.16 96,849.36 150,000.00 - 150,000.00 0.00% 6301 - ACCTG, AUDIT & FIN'L SERVICES - 6302 - ARCH, ENG & PLANNING - - - - 6307 - PROFESSIONAL SERVICES 19.04 43.96 - - TOTAL PROFESSIONAL SERVICES 19.04 43.96 - - 6322 - POSTAGE - - - - 6449 - OTHER CONTRACTUAL SERVICE 1,521.01 633.10 125,500.00 7,598.52 1,500.00 -98.80%Infosend (billing service); Add-On for 2024: lighting study 6351 - PRINTING - - - - 6423 - LOGIS CHARGES 6,184.35 7,348.41 7,639.00 3,727.00 7,983.00 4.50%LOGIS JDE Financial, HR/PR, Hubble, Tungsten, GIS, IP Telephony, Utility Billing/Infinity.Mobi le, Internet, 24/7 Support, Managed Service Back-up, Exchange, Virtual Servers and Email Archiving, and Network Wellness LOGIS JDE Financial, HR/PR, Hubble, Tungsten, GIS, IP Telephony, Utility Billing/Infinity.Mobi le, Internet, 24/7 Support, Managed Service Back-up, Exchange, Virtual Servers and Email Archiving, and Network Wellness 6436 - UNCOLLECTIBLE CHECKS/DEBTS - - - 6499 - EXPENSES REIMBURSED - - - TOTAL OTHER SERVICES & CHARGES 7,705.36 7,981.51 133,139.00 11,325.52 9,483.00 -92.88% 6361 - GENERAL LIABILITY INSURANCE 672.72 2,225.24 2,559.00 1,281.84 2,451.00 -4.22% TOTAL INSURANCE 672.72 2,225.24 2,559.00 1,281.84 2,451.00 -4.22% 6381 - ELECTRIC 216,370.07 228,322.49 225,000.00 103,885.88 230,000.00 2.22% TOTAL UTILITY SERVICES 216,370.07 228,322.49 225,000.00 103,885.88 230,000.00 2.22% 6409 - OTHER REPAIR & MAINT SVCS 104,801.19 46,014.67 40,000.00 28,958.46 80,000.00 100.00%Repair costs & demand for electicians are at a premium Repair costs & demand for electicians are at a premium. $20k increase to replace Xcel owned lights w/ expired contracts as needed. TOTAL REPAIRS & MAINTENANCE 104,801.19 46,014.67 40,000.00 28,958.46 80,000.00 100.00% 6494 - DEPRECIATION EXPENSE 162,805.96 195,696.18 193,232.00 16,171.92 195,696.00 1.28% TOTAL DEPRECIATION 162,805.96 195,696.18 193,232.00 16,171.92 195,696.00 1.28% 6530 - IMPROVEMENTS - - - - 50,000.00 From CIP - Park Lighting Project TOTAL CAPITAL OUTLAY - - - - 50,000.00 6471 - ADMINISTRATIVE SERVICE TRANSFE 48,050.88 76,044.00 78,692.00 45,906.00 58,305.00 -25.91% 6482 - MISC TRANSFER OUT - - - TOTAL TRANSFERS OUT 48,050.88 76,044.00 78,692.00 45,906.00 58,305.00 -25.91% TOTAL BUSINESS UNIT EXPENSES 541,422.38 653,177.41 822,622.00 207,529.62 775,935.00 -5.68% COU N C IL ITEM MEMOR ANDUM DAT E:11/18/2024 TO :Dr. R eggie Edwards , C ity Manager T HR O UG H:N/A F R O M:Angela Holm S UBJ EC T:P roposed 2025 R ec yc ling Utility Budget Background: C ouncilmembers and C ommis s ioners are asked to review the proposed 2025 R ec yc ling Utility revenue and expens e budget. T he budget document is attached. AT TAC HME N T S: Desc ription Upload Date Type P roposed 2025 R ec yc ling Utility C ash F low 11/15/2024 Bac kup Material P roposed 2025 R ec yc ling Utility budget 11/15/2024 Bac kup Material City of Brooklyn Center Recycling Fund Rate Analysis Rate Change 0.00%1.00%2.00%15.00%75.00%5.00%5.00%3.00%3.00%3.00%3.00%3.00% Residential - Flat Fee / Per Qtr.11.98$ 12.10$ 12.34$ 14.19$ 24.84$ 26.08$ 27.38$ 28.21$ 29.05$ 29.92$ 30.82$ 31.75$ Per Quarter Change -$ 0.12$ 0.24$ 1.85$ 10.64$ 1.24$ 1.30$ 0.82$ 0.85$ 0.87$ 0.90$ 0.92$ Actual Actual Actual Projected Budget Projected Projected Projected Projected Projected Projected Projected 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 Revenues Operating 393,347$ 401,337$ 407,902$ 478,348$ 837,109$ 878,964$ 922,913$ 950,600$ 979,118$ 1,008,492$ 1,038,746$ 1,069,909$ Investment Earnings (459) (6,386) 4,728 844 - 1,978 5,309 8,864 12,587 16,483 20,558 24,818 Total 392,888 394,951 412,630 479,192 837,109 880,943 928,222 959,465 991,705 1,024,974 1,059,304 1,094,727 Expenditures Supplies 10 - - - - - - - - - - - Other Services & Charges 401,643 393,657 535,249 621,580 655,420 688,191 722,600 744,278 766,606 789,605 813,293 837,692 Insurance 1,404 1,097 1,108 2,372 2,396 2,420 2,444 2,468 2,493 2,518 2,543 2,569 Total 403,057 394,753 536,357 623,952 657,815 690,610 725,044 746,746 769,099 792,123 815,836 840,260 Cash Balance - Beginning 205,558 205,278 231,202 78,499 (66,261) 113,033 303,365 506,543 719,261 941,866 1,174,718 1,418,186 Changes in Accruals 9,889 25,727 (28,977) - - - - - - - - - Revenues 392,888 394,951 412,630 479,192 837,109 880,943 928,222 959,465 991,705 1,024,974 1,059,304 1,094,727 Expenditures (403,057) (394,753) (536,357) (623,952) (657,815) (690,610) (725,044) (746,746) (769,099) (792,123) (815,836) (840,260) Noncash - Depreciation - - - - - - - - - - - - Cash Balance - Ending 205,278$ 231,202$ 78,499$ (66,261)$ 113,033$ 303,365$ 506,543$ 719,261$ 941,866$ 1,174,718$ 1,418,186$ 1,672,653$ Obj Acct 2022 Actual Amount 2023 Actual Amount 2024 Final Budget July YTD Actual 2025 Requested Budget 2025 Budget Increase Comments for 2024 Budget Comments for 2025 Budget 49311 - RECYCLING 4603 - INTEREST EARNINGS (2,099.67) (3,245.13) (2,047.00) (674.84) (2,047.00) 0.00%Allocation of $600,000 total interest income TOTAL INVESTMENT EARNINGS (2,099.67) (3,245.13) (2,047.00) (674.84) (2,047.00) 0.00% 4605 - UNREALIZED INVESTMENT GAIN/LOS 8,485.46 (1,482.95) - TOTAL MISCELLANEOUS 8,485.46 (1,482.95) - 4707 - PENALTIES - - - - 4751 - RECYCLING SERVICE FEES (401,336.58) (407,901.73) (509,948.00) (293,768.39) (837,109.00) 64.16% TOTAL OPERATING REVENUES (401,336.58) (407,901.73) (509,948.00) (293,768.39) (837,109.00) 64.16% 4921 - REFUNDS & REIMBURSEMENTS - - - TOTAL OTHER FINANCING SOURCES - - - REVENUES (394,950.79) (412,629.81) (511,995.00) (294,443.23) (839,156.00) 63.90% 6204 - STATIONARY SUPPLIES - - - - 6225 - PARK & LANDSCAPE MATERIALS - - - - 6243 - MINOR COMPUTER EQUIPMENT - - - - TOTAL SUPPLIES - - - - - 6301 - ACCTG, AUDIT & FIN'L SERVICES - - - 6307 - PROFESSIONAL SERVICES 31.03 54.22 - - TOTAL PROFESSIONAL SERVICES 31.03 54.22 - - 6322 - POSTAGE - - - - 6449 - OTHER CONTRACTUAL SERVICE 369,230.65 507,002.37 532,882.00 248,813.49 626,044.00 17.48%Increase in costs to City of Crystal of 21% 6351 - PRINTING - - - 6423 - LOGIS CHARGES 6,184.35 7,348.41 7,639.00 3,727.00 7,983.00 4.50%LOGIS JDE Financial, HR/PR, Hubble, Tungsten, GIS, IP Telephony, Utility Billing/Infinity.Mobi le, Internet, 24/7 Support, Managed Service Back-up, Exchange, Virtual Servers and Email Archiving, and Network Wellness LOGIS JDE Financial, HR/PR, Hubble, Tungsten, GIS, IP Telephony, Utility Billing/Infinity.Mobi le, Internet, 24/7 Support, Managed Service Back-up, Exchange, Virtual Servers and Email Archiving, and Network Wellness 6436 - UNCOLLECTIBLE CHECKS/DEBTS - - - TOTAL OTHER SERVICES & CHARGES 375,415.00 514,350.78 540,521.00 252,540.49 634,027.00 17.30% 6361 - GENERAL LIABILITY INSURANCE 1,096.60 2,744.64 3,156.00 1,265.28 2,396.00 -24.08%Liability insurance increase due to claim history TOTAL INSURANCE 1,096.60 2,744.64 3,156.00 1,265.28 2,396.00 -24.08% 6471 - ADMINISTRATIVE SERVICE TRANSFE 18,210.72 20,844.00 22,063.00 12,873.00 21,393.00 -3.04% TOTAL TRANSFERS OUT 18,210.72 20,844.00 22,063.00 12,873.00 21,393.00 -3.04% TOTAL BUSINESS UNIT EXPENSES 394,753.35 537,993.64 565,740.00 266,678.77 657,816.00 16.28%