The URL can be used to link to this page

Home My WebLink About1997 04-03 FCAr r • AGENDA BROOKLYN CENTER FINANCIAL COMMISSION April 3, 1997 City Hall Conference Room B 1. Call to Order: 7:00 P.M. 2. Roll call. 3. Approval of Minutes: March 6, 1997. 4. Approval of Agenda 5. Tour of Community Center. 6. Report on City Council Adoption of the Amended Investment Policy. 7. Update on Fire & Police building needs planning. 8. Review of proposed revision to the Capital Improvements Fund & Reserve Fund Expenditure Policy. (A vote will be taken) 9. Request for proposals for Risk Management Consultant Services. 10. Set Date of Next Meeting. 11. Adjournment: 9:00 P.M. The Financial Commission asked to receive copies of monthly financial reports submitted to the City Council. The following reports are attached for your review. General Fund Summary Budget Report - February 28, 1997 Lodging Tax Collection and Distribution Report - February 28,,1997 Liquor Stores Financial Statements - February 28, 1997 Earle Brown Heritage Center Statements - February 28, 1997 0 0 MINUTES OF THE PROCEEDINGS OF THE FINANCIAL COMMISSION OF THE CITY OF BROOKLYN CENTER MARCH 6, 1997 CITY HALL, CONFERENCE ROOM B TOUR OF POLICE STATQT A tour of the Police Station was led by Police Chief Scott Kline for interested members at 6:30 P.M. CALL TO ORDER Chair Donn Escher called the meeting to order at 7:07 P.M. in Conference Room B. ROLL CALL Present at roll call were Chair Donn Escher, Commissioners: Ned Storla, Jay Hruska, Ron Christensen, Larry Peterson, Jerry Blamey and Michael Weidner. Also present were Council Member Robert Peppe, City Manager Michael McCauley, and Finance Director Charlie Hansen. Approval of Minutes A motion was made by Commissioner Ned Storla to approve the minutes of the February 13, 1997 meeting, as amended. Commissioner Michael Weidner seconded the motion and all members voted in its favor except for Commissioner Ron Christensen who abstained from voting. Approval of the Agenda A motion was made by Commissioner Jerry Blamey to approve the agenda for the meeting. Commissioner Jay Hruska seconded the motion and all members voted in its favor. _Tndate on Fire & Police building needs qj&UuWV Capal Improvements Fund Expenditure Policy Mike McCauley reviewed the schedule for open houses at the Police and Fire stations. The existing concept for building improvements seeks to minimize the total cost while tieing the Civic Center complex together in a better fashion. There is some consideration of expanding the plan to include a new Police Station to better meet long term needs. A stand alone Police Station at a remote site incurs additional costs for phone system, copiers, MIS support, building maintenance, etc., which now are shared with the Civic Center. Changing to a stand alone Police Station would increase costs by several million dollars. This pushes the total bond issue up to the range of $7,000,000. A typical house would see a tax increase of $5.00 a month from the bond issue. However this is a 23 % increase. The City Council has decided that solutions to the Police, Fire and City Hall needs must be presented to the voters together. Review of poposed Capital Improvements Fund & Reserve Fund Expenditure Policy Mike McCauley discussed a draft Capital Improvements Fund Expenditure Policy and handed out a draft Reserve Fund Expenditure Policy. As presented at previous meetings, the proposal is to split the existing Capital Improvements Fund into two funds, a reserve fund with a minimum fund • balance to meet catastrophic emergencies, and an improvement fund with a larger, unreserved fund balance which could be used to meet city needs. The draft Capital Improvements Fund z • Expenditure Policy contained new language defining the permitted use of funds. The draft Reserve Fund Expenditure Policy was the same as was handed out at the January 9, 1997 meeting. Charlie Hansen discussed a memo which presented a staff study of the possible catastrophic events which could lead to using the money in the reserve fund. Extensive discussion of the policies and uses of funds followed. It was decided to hold this topic over to the April meeting. Amended Investment Policv This draft policy had been presented at the February 13th meeting and held over so that commissioners could have additional time to read and consider the policy. Questions were asked about who makes decisions to buy investments and if there should be review of those decisions. It was answered that the Finance Director makes investment decisions and that all transactions are reported to the City Manager monthly for review. Discussion followed about the various safe guards that are in place, both in this policy and in state law, to protect the city. Commissioner Ned Storla moved to recommend the Investment Policy, as amended at the February 13th meeting, to the City Council. Commissioner Larry Peterson seconded the motion and all members voted in its favor. Next Meeting The next meeting will be Thursday, April 3, 1997 at 7:00 P.M. ADJQURNMENT • Commissioner Jay Hruska moved to adjourn the meeting at 9:00 P.M. Commissioner Ned Storla seconded the motion and all members voted in its favor. is 3 • MEMORANDUM TO: Chair Donn Escher, Commissioners Ned Storla, Ron Christensen, Lawrence Peterson, Jay Hruska, Jerry Blamey, and Michael Weidner, Council Liaison Debra Hilstrom, and City Manager Michael McCauley FROM: Charlie Hansen, Finance Director DATE: March 31, 1997 SUBJECT: Adoption of the Amended Investment Policy. At the March 6, 1997 Financial Commission meeting, the Commission passed a recommendation for an amended investment policy. This was reported to the Brooklyn Center City Council at its meeting on March 24, 1997. City Attorney Charlie LeFevere suggested a rewording of the paragraph 3 "Delegation of Authority" to state that • responsibility for the investment program is delegated to the City Manager, then to the City Treasurer. This change was approved by the City Council and the amended investment policy was the adopted by a unanimous vote. • H . Fmcomm\capo1cy7 Draft March 97 CITY OF BROOKLYN CENTER CAPITAL IMPROVEMENTS FUND EXPENDITURE POLICY POLICY OBJECTIVE: The City of Brooklyn Center makes unrestricted capital expenditures through one of two funds. Generally, small capital expenditures are funded through the general fund and planned for as part of the annual budgeted process for the general fund. Large unrestricted capital expenditures are funded through the capital improvements fund based on resolution 68-246, which was approved in 1968. Capital expenditures are also made through other funds such as the M.S.A. construction fund, the special assessment construction fund, the water fund, the sanitary sewer fund, and the storm drainage fund. These funds each have restrictions in place to guide their expenditures. The objective of this policy is to clarify funding for all unrestricted capital expenditures by specifically defining which capital expenditures are eligible for funding through the capital improvements fund. Unrestricted capital expenditures not meeting the criteria for the capital improvements fund must be made from the general fund operating budget. Specifically excluded from this policy are capital expenditures that are to be reimbursed by • insurance proceeds. These may be accounted for through the capital improvements fund at the discretion of the Director of Finance. SOURCE OF FUNDS: The sources are ad-valorem taxes, issuance of bonds, state and federal grants, transfers of unrestricted balances from other funds and investment earnings. USE OF FUNDS: A-; , budget. $25,000 are to be made tbrough the general ftmd aperetting Permanent: Any eapital expenditffe that has an estftnafed ttsefu! life of 19 years or longer. • vehieles S The Capital Improvements Fund may be used, pursuant to this policy, for expenditures on capital equipment, infrastructure improvements and construction, and similar projects having an aggregate value in excess of $50,000. The types of expenditures contemplated by this policy include projects such as: - building construction, repair, reconstruction, and remodeling, including component systems for heating, ventilation, and air conditioning - equipment and furnishings, including furniture, lights, and communications cabling - street repair, replacement and construction - park landscaping, shelters, and improvements - computer, radio, and telephone systems The expenditures from the Capital Improvements Fund are to be used for general governmental capital needs and not for enterprise fund capital needs, except as the general governmental portion of a joint project for both general and enterprise purposes. Additionally, the capital improvements fund may be used to provide loans to other funds • maintained by the City. However, loans from the capital improvement fund may only be made to proprietary funds which have the ability to generate revenue and repay the loan within 10 years at prevailing interest rates. AUTHORITY TO SPEND: Expenditures meeting the above criteria may be funded through the capital improvements fund based on the following authority limits: A.) Expenditures from $0 to $25,000 $50,000: Not eligible for funding from the capital improvements fund. Funding is required through the general fund operating budget. B.) Expenditures from $25,001$50,001 to $200,000 $300,000: The City Council may, through simple majority, approve these expenditures. C.) Expenditures over $200,000 $300,001: Following a public hearing, City Council may, through a 4/5th's majority, approve expenditures in this category. • 6 SPENDING LIMITATION/FUND BALANCE REOIJIREMENI: The objective as described above and previously defined in Resolution 68-246 requires the capital improvements fund to be a permanent source of funding for planned major expenditures. As such, the following criteria is established to comply with that intent: A. Planned Expenditures: If the proposed capital expenditure is in excess of 700 000 000 it must have been included in the five year capital improvements plan for at least two years. Additionally, the five year capital improvements plan must be approved by the City Council at a public hearing on an annual basis. • ROLE OF THE FINANCE COMMISSM: If a review of an expenditure is requested by the City Council from the Finance Commission, the Finance Commission will respond on the basis of the following questions: A) Does the expenditure comply with the Capital Improvements Fund Expenditure Policy? B.) Is the expenditure appropriate considering the financial condition of the City? • 7 • DRAFT 3/7/1997 CAPITAL EXPENDITURE RESERVE FUND POLICY OBJECTIVE The objective of this policy is to provide funds to meet emergency needs for capital expenditures that may arise from time to time. While the City carries property and casualty insurance, the City may need additional funds beyond insurance proceeds in the event of natural or other disaster impacting its buildings and their contents., as well as other improvements to real property. Also, unanticipated failure of buildings or improvements to buildings may require immediate expenditure of funds for repair or replacement that are not covered by insurance. The funds placed in the Capital Expenditure Reserve Fund are not to be considered a source for planned or recurring capital needs, but only to deal with emergency needs as described due to damage, loss or failure of existing buildings and other improvements to real property. USE OF FUNDS Funds may be expended from the Capital Expenditure Reserve Fund for: A.) Repair or replacement of buildings or other improvements to real property and their contents where the repair or replacement is necessitated by damage to such buildings or other improvements to real property and their contents due to: 1) natural disaster such as a tornado, storm, flood, earthquake, or fire 2) fire, vandalism, terrorism, explosion, building or component collapse AUTHORITY TO SPEND: Expenditures meeting the criteria for the use of funds may be funded through the Capital Expenditure Reserve Fund upon Resolution of the City Council finding that the criteria for expenditure have been met and that the use of funds would not otherwise be covered by insurance proceeds, except that the Council may authorize the use of Capital Expenditure Reserve Funds in anticipation of the receipt of insurance proceeds providing that such funds used in anticipation of insurance proceeds are repaid to the Capital Expenditure Reserve Fund from such insurance proceeds. FUND BALANCE The Capital Expenditure Reserve Fund shall be established at $1,000,000. Such fund balance shall increase each year by the interest earned on the fund balance. In the event that the fund would drop below $1,000,000, the City Manager shall prepare a plan for restoring the balance to $1,000,000. Such plan, as well as whether the balance should be made higher or lower, shall be reviewed by the Financial Commission and City Council. The plan adopted by the City Council shall be included in the budgetary process, if the fund's balance is not restored by transfer of existing funds from another fund, such as the Capital Improvement Fund. 9 City of Brooklyn Center A great place to start. A great place to stay. To: Financial Commission From: Michael J. McCauley City Manager Date: February 27, 1997 Re: Capital Improvements Fund Expenditure Policy Attached please find an analysis performed by Charlie Hansen on disaster exposure for general governmental operations and the need for a Reserve Fund. The upper end of the exposure was $1,000,000 for a public safety dispatch radio system. Generally, the upper end of exposure is around $500,000 for temporary space, which exposure may be reduced through insurance in the future. To provide greater definition of the uses to which funds might be used in a Capital Improvement Fund, I would propose the following language for discussion to replace the existing language on use of fluids: USE OF FUNDS: The Capital Improvement fund may be used, pursuant to this policy, for expenditures on capital equipment, infrastructure improvements and construction, and similar projects having an aggregate value in excess of $50,000. The types of expenditures contemplated by this policy include projects such as:: - building construction, repair, reconstruction, and remodeling, including component systems for heating, ventilation, and air conditioning - equipment and furnishings, including furniture, lighting, and communications cabling - street repair, replacement, and construction - park landscaping, shelters, and improvements - computer, radio, and telephone systems . The expenditures from the Capital Improvement Fund are to be used for general governmental capital needs and not for enterprise fund capital needs, except as the general governmental portion of a joint project for both general and enterprise purposes. 6301 Shingle Creek Pkwy, Brooklyn Center, IVIV 55430-2199 • City Hall & TDD Number (612) 569-3300 Recreation and Community Center Phone & TDD Number (612) 569-3400 • FAX (612) 569-3494 An Affirmative ActionJEqual Opportunities Employer . An overview of the differences between the proposed Reserve Fund and a Capital Improvement Fund are illustrated as follows: IFlanned Expenditures Minimum Balance Annual Funding Disaster Reserve Fund No $1 Milllion + I Interest I Yes lCapital Improvements I Yes No Yes I No The following table shows the changes in balances for a 6 year period (Note: there are minor variations in balances and assumptions with other statements. This table was designed to illustrate in a general fashion.): Interest Assumption 5.00% ESTIIi 1ATED EXAMPLE 1997 1 1998 1999 2000 2001 2002 Capital Improvment ~ .r te Beginning Balance (Cash) $3,639,935 $3,677,141 $2,245,521 $867,308 $1,082,072 $1,106,725 Interest $181,997 $183,857 $112,276 $43,365 $54,104 $55,336 Transfers In $154,439 $400,000 $420,000 $441,000 $463,050 $486,202 Loan repayments $84,523 $84,523 $89,511 $80,398 $57,500 $57,500 Expenditures. Transfers ($383,753) ($2,100,000) ($2,000,000) ($350,000) ($550,000) ($600,000) Ending Balance $3,677,141 $2,245,521 $867,308 $1,082,072 $1,106,725 $1,105,764 Capital Reserve Beginning Balance $1,000,000 $1,050,000 $1,102,500 $1,157,625 $1,215,506 $1,276,282 Interest $50,000 $52,500 $55,125 $57,881 $60,775 $63,814 Loan repayments $0 $0 $0 $0 $0 $0 Expenditures $0 $0 $0 $0 $0 $0 Ending Balance $1,050,000 $1,102,500 $1,157,625 $1,215,506 $1,276,282 $1,340,096 This table is also set forth in a graph attached to this memo. The impact of bonding on taxes and a $75,000 home are set forth on the attached sheet. These numbers on construction are preliminary. Much work needs to be done to refine the basic concepts into more specific plans. There are issues that may also need attention regarding buildings that may need inclusion with the solution of the Police space needs. Also attached is the preliminary 1996 year end cash balances prepared by Mr. Hansen. • l0 • • 1 Emi_eds Police Fite Cgmbined Parking $715,000 Construction $3,193,700 $2,900,000 Storage $50,000 Contingency $550,000 $490,000 $4,508,700 $3,390,000 $7,898,700 Financing Capital Fund $3,500,000 Bonds $4,398,700 Impacts: lBonds: Principal Term Debt Service Current Levy % Increase $4,000,000 10 Years $575,000 $6,442,436 8.93% $4,000,000 15 Years $442,512 $6,442,436 6.87% 75,000 House Principal Term Tax Increase Current City Tax % Increase ' $4,000,000 10 Years $43.61 $250.38 17.42% $4,000,000 15 Years $33.41 $250.38 13.34% l Bonds: Principal Term $3,000,000 10 Years $3,000,000 15 Years 75,000 House Principal Term $3,000,000 10 Years $3,000,000 15 Years Debt Service Current Levy % Increase 1 $429,912 $6,442,436 6.67% $329,618 $6,442,436 5.12% Tax Increase Current City Tax % Increase $32.76 $250.38 13.08% $25.09 $250.38 10.02% R Bonds: I Principal Term Debt Service Current Levy % Increase 1 $7,000,000 10 Years $1,004,912 $6,442,436 15.60% $7,000,000 15 Years $772,130 $6,442,436 11.99% 175,000 House.Principal Term Tax Increase Current City Tax % Increase $7,000,000 10 Years $76.37 $250.38 30.50% i $7,000,000 15 Years $58.50 $250.38 23.36% 0 • a 3 • general Goverfiment Capital funds. i 1 y 2000 i`~9 year 1al reserve Cap o _ 1991 Cap' ttal Improvement , ■ 2W1 2001 J City of Brooklyn Center . A great place to start. A great place to stay. To: Financial Commission From: Michael J. McCauley City Manager Date: November 12, 1996 Re: Capital Improvements Fund Expenditure Policy At the last meeting of the Financial Commission, discussion began on the issue of changing the policy to use accumulated fund balance for upcoming projects. The specific project being targeted for use of funds is the building needs for police and fire. The fund balance requirement in the current policy is $3 Million plus inflation. Mr. Hansen calculated that balance at $3,278,000 as of 12/31/95. The policy issue being suggested for review is the benefit of a large fund balance versus using a major portion of that balance to address major building needs. The interest on $3 Million could be used for minor projects and the inflationary increase in the fund balance required by the policy. I would submit that it may be more productive to convert some of that fund balance into facilities and their renovation, than to have the money accumulate. • If the policy is revisited, the 4/5ths voting requirement and $200,000 limits should also be reviewed as to their efficacy. One of the concepts we will be working on for the 1997 budget process is a 5 year financial plan. That plan may include building fund balance for use in the 2nd or 3rd year of a cycle. For example, a project may exceed the capability to raise revenues in a single year and be scheduled for the 2nd year of a budget cycle. This would work by taking $200,000 from year one of a budget cycle with $200,000 from the second to complete a major project such as a street project. The 4/5th requirement would potentially delay planned projects due to an inability to gain an extraordinary majority. $200,000 is also not a large expenditure in the area of street reconstruction. This has not been an issue where the funding comes from State Aid or the use of bonds, but the course I am pursuing would have us place monies into a capital improvement fund to be accumulated and spent in budget cycles. Thus, monies could be put into the fund for a specific purpose, only to have those fund locked up by the need for an extraordinary majority. One of the possible avenues we briefly explored at the last meeting was to create a working capital fund to receive funds and the release them for projects and a permanent fund for emergencies or longer range issues. Separating the fund amounts would facilitate an internal savings plan and the goal of having some amount of capital in reserve. • 6301 Shingle Creek Pkwy, Brooklyn Center, IMN 55430-2199 City Hall & TDD Number (612) 569-3300 Recreation and Community Center Phone & TDD Number (612) 569-3400 • FAX (612) 569-3494 An Affirmative Action /Equal Opportunities Employer • MEMORANDUM TO: Michael J. McCauley, City Manager FROM: Charlie Hansen, Finance Director C H DATE: February 26, 1997 SUBJECT: Report on the Need for a Reserve Fund In recent meetings with the Financial Commission, we have discussed the possibility of amending the Capital Improvements Fund Expenditure Policy. You have proposed the creation of a separate Reserve Fund with a balance which would be dedicated to be held for catastrophic events not covered by insurance or any other means. The remainder of the Capital Improvements Fund would then become available to meet current City needs for buildings or parks. How large the Reserve Fund should be is the main question. Steve Sydow and I analyzed all the events we could think of which could cause a catastrophic loss to the City which wouldn't be reimbursed by insurance. Most of the events we thought of would be covered by our insurance except for the following: Environmental cleanuR There are several locations where the City has fuel tanks in the ground for either heating fuel or gasoline. We could buy insurance for this except that our tanks are older than allowed by the insurance standards. Fuel tank leaks often aren't detected immediately and result in costly and extensive cleanups. We didn't develop a cleanup cost estimate due to the unknown extent of the fuel (if any) which might have leaked from our tanks. Storm dMage If a major storm, such as a tornado, came through the City, there could be extensive damage to buildings and structures owned by the City, and large numbers of downed trees in parks and on buolevards. Reconstruction of buildings and structures would be mostly, if not entirely covered by insurance. Tree removal and other cleanup costs would not. Even so, Diane Spector doubts that the non-covered cleanup costs would exceed $200,000. • ~ • If a City building were destroyed by storm, fire, or other cause, insurance would pay to rebuild and refurnish it. However, our current insurance wouldn't pay the costs of relocating operations to other sites while rebuilding was taking place. We are in the process of getting quotes for business interruption insurance for the Liquor Stores, Golf Course, and Heritage Center. Similar insurance, called rental value insurance, could be obtained for City Hall and other buildings as needed. In the absence of such insurance, the cost of setting up operations in alternate locations would be paid by the City. The worst case would probably be to relocate City Hall and the Police Department. City Hall occupies about 15,000 square feet and the Police Station another 8,500 square feet. It is impossible to say what office space would be available to rent at some unknown point in the future or exactly what it would cost. Steve Baker believes that if the need were today, the space is available and would cost about $15.00 per square foot per year. We would probably need to rent 25,000 square feet for at least a year at a cost of $375,000. There would be additional costs for the temporary rental of furniture, copiers, a telephone system, etc. I assume public safety dispatching would be shifted to Hennepin County. The total uninsured cost could easily reach $500,000. 0 E*quipmcnt failure The City owns several pieces of equipment which are nearing the ends of their useful lives and could fail unexpectedly and in a way that would make a complete replacement necessary. Two examples are the main telephone system and the public safety dispatch radio. If the failure were caused by a component simply wearing out, as opposed to some external factor, insurance most probably wouldn't cover the loss. A new telephone system might cost between $100,000 and $200,000. A new public safety dispatch radio system could cost between $500,000 and $1,000,000. As I recall the discussion from a couple of years ago regarding switching to Hennepin County dispatch, replacing our radio with new equipment of similar technology would cost $5001000. Upgrading to the new 800 megahertz system the state is developing would cost more. In all of the above examples, the cost estimates are based upon staff estimates, and not on any extensive research. We felt it was unlikely that more than one of these scenarios was likely to happen at once. If this analysis is to be the basis for setting the balance in the Reserve Fund, you could simply take the most expensive example. • is CITY OF BROOKLYN CENTER, MINNESOTA REQUEST FOR PROPOSALS FOR RISK MANAGEMENT CONSULTANT SERVICES I. Statement of Pumose The City of Brooklyn Center, Minnesota is inviting proposals for the purpose of selecting a firm to serve as independent risk management consultant to the City. The independent risk management consultant will assist the City in the identifying, controlling, and minimizing the city's exposure to losses to its physical assets, losses arising out of third party liability suits, and injuries to its employees. Risks are to be managed through the purchase of insurance to transfer the risk, decisions to retain risk, and recommendations to change procedures to minimize or avoid risk. The City has employed a risk management consultant since 1988. The City also employs an insurance agent on a fee for service basis to place its insurance policies. A four year engagement is contemplated, subject to annual review and recommendation of the City Manager, the satisfactory negotiation of terms, and the approval of the City Council. • H. General Information Reffarding the City The City of Brooklyn Center is a northern suburb of Minneapolis. The City is wholly within Hennepin County and encompasses an area of approximately 8.5 square miles. The Mississippi River forms the City's eastern boundary. The City experiences its most rapid growth from 1950 to 1970 when the City's population grew from 4,300 to its peak of 35,173. The 1990 U.S. Census count for the City is 28,887, a 7.5% decline form the 1980 Census. The 1994 population, as estimated by the Metropolitan Council, is 28,484. Brooklyn Center has been a municipal corporation since 1911, and is governed under a Home Rule Charter adopted in 1966 and subsequently amended. The City has a Council- Manager form of government. The Mayor and four Council Members are elected to serve overlapping four-year terms. The City Manager, Mr. M`chael J. McCauley, is responsible for the administration of Council policy and the dail3, management of the City. The Manager is appointed by the City Council and serves at its discretion. Mr. McCauley has served the City in the position of Manager since December of 1995. The Director of Finance, Mr. Charles R. Hansen, is responsible for directing the City's financial operations, including risk management. Mr. Hansen has served the City as Director of Finance since 1993 and was previously the assistant to the Director of Finance for seven years. 16 • III. Schedule of Events The City has developed the following schedule of events for selection: -~pecifics Chronology Timine Send out Request for Proposals April 18, 1997 s (z a~, Receive proposals from consultants May 23, 1997 Select finalists for interviews May 30, 1997 Interviews June 9 thru 13, 1997 Recommendations to City Council June 23, 1997 • All questions regarding this request for proposal are to be directed to: Mr. Charles Hansen Finance Director IV. Scone of Services A. Provide risk management consulting services for the city of Brooklyn Center's property, casualty, and worker's compensation programs: 1. Assist with identification and measurement of all exposures to the risk of loss, including the review of any activities and/or programs under consideration. 2. Assist with the selection of risk management techniques and methods of treatment to address identified exposures. 3. Review risk management procedures, including loss control and safety programs. This will include review of personnel procedures which may place the City of Brooklyn Center at risk. 4. Assist with the set-up and the monitoring of loss control programs covering property, liability, workers compensation, and safety to the general public. This will include meeting with the City's employee safety committee. 5. Assist with assessment of risk retention capabilities of the City to determine whether this capacity and deductibles or self-insurance are properly balanced. 6. Assist with preparation and processing of annual insurance renewals. • a. Preparation of bid specifications. i1 b. Preparation of recommendations regarding purchase action. 7. Monitor the City's incurred claims including property damage, liability, and worker's compensation. 8. Assist with allocation of risk management costs to budgetary units. 9. Assist with development of budget figures for insurance premiums and/or self insured funds for each fiscal year. 10. Advise on insurance requirements for contracts and agreements entered into by the city. 11. Provide up to date information concerning insurance issues such as trends and proposed legislation. 12. Provide a source for answers to risk management problems as they occur. B. If requested by the City of Brooklyn Center, provide consulting services on the City's employee benefit program. • 1. Assist with the administration of employee benefits programs and communications. 2. Assist with the preparation and processing of annual insurance program renewals. 3. Monitor incurred claims. 4. Provide up to date information concerning employee benefits issues such as trends and proposed legislation. 5. Provide a source for answers to employee benefit problems as they occur. V. Pronosal Reurrements Proposals should include responses to each of the following items. Include other information as appropriate to address the services expected from the consultant, as outlined in Section IV. Please construct your proposal with responses in the same order as listed below to facilitate review and comparison by the review committee. A. Experience of the firm with risk management consulting in the State of Minnesota. 0 B. Experience of the firm with jurisdictions of comparable characteristics to the City of Brooklyn Center. i$ C. Identify the person(s) who will be the primary contact with the City. List the • qualifications and experience of the person(s). Identify the person who will back- up the primary contact should he/she become unavailable for any reason. Include resumes. D. References relating to similar services for cities over the last three years with comparable characteristics to the City of Brooklyn Center, preferably in the State of Minnesota. Include names, addresses and phone number of contact persons. E. Identify the fees for the service for at least the first year. Fees for subsequent years may be negotiated prior to the start of those years. VI. Fees The City of Brooklyn Center is interested in selecting that firm which professionally provides the City with optimal services, yet also meets the City's concern with cost.. Firms will be selected for interviews based upon their overall credentials and their ability to service the City of Brooklyn Center. VII. Terms and Conditions • A. The City reserves the right to reject any or all proposals or to award the contract to the next most qualified financial advisor if the successful financial advisor does not execute a contract within thirty (30) days after the award of the proposal. B. The City reserves the right to request clarification of the information submitted and to request additional information of one or more applicants. C. Any proposal may be withdrawn up until the date and time set above for the opening of the proposals. Any proposals not so withdrawn shall constitute an irrevocable offer, for a period of 90 days, to sell to the City the services set forth in the attached specifications, or until one or more of the proposals have been approved by the City. D. If, through any cause, the firm shall fail to fulfill in timely and proper manner the obligations agreed to, the City shall have the right to terminate its contract by specifying the date of termination in a written notice to the firm at least thirty (30) working days before the termination date. In this event, the firm shall be entitled to just and equitable compensation for any satisfactory work completed. E. In the event that the firm fords it necessary to change personnel assigned to the City, qualifications of the replacement personnel shall be provided to the City, and • the City retains the right to approve or reject replacements. D. Any agreement or contract resulting from the acceptance of a proposal shall be on 19 forms either supplied by or approved by the City, and shall contain, as a minimum, 40 applicable provisions of the Request for Proposal. The City reserves the right to reject any agreement that does not conform to the Request for Proposal and any City requirements for agreements and contracts. F. The firm shall not subcontract or assign any interest in the contract and shall not transfer any interest in the same without prior written consent of the City. G. No reports, information, or data given to or prepared by the firm under the contract shall be made available to any individual or organization by the firm without the prior written approval of the City. H. All data, documents and other information provided to the City by the consultant as a result of this Request for Proposal shall become the property of the City and subject to its disposal. All costs associated with the preparation of a proposal in response to the Request for Proposal shall be the responsibility of the firm submitting the proposal. The consultant will be required to have in force professional liability insurance of at least $500,000. K. The consultant will be expected to meet with City officials at City Hall as needed. L. The firm must submit five (5) copies of each of its proposals to the finance officer not later than 10:30 A.M., Friday, May 23, 1997. The address and telephone number is: City of Brooklyn Center 6301 Shingle Creek Parkway Brooklyn Center, MN 55430-2199 (612) 569-3300 All proposals must be signed by a duly authorized individual. All proposals shall become the property of the City and the City may, at its option, request oral presentation prior to selection; notification in writing will be given if such meetings are required. No public bid opening will be held. A listing of firm's names representing the proposals received will be available on Friday, May 23, 1997. M. Mr. Charles Hansen, Finance Director, shall be the primary source of contact for your firm during the Request for Proposal and selection process. Mr. Hansen will coordinate appointments with staff and/or the Selection Committee to answer any questions or set up interviews. • VIII. Interviews 20 The City may select two or more firms for oral presentations. Each firm will give a 30- minute presentation summarizing their qualifications and their approach to the project. The presentation will be followed by a question-and-answer period. The individuals who will be assigned to the project will be expected to make the oral presentation. 1X. Evaluation of Proposals An evaluation committee shall be used to evaluate the proposals. The committee shall evaluate the proposals based on the following criteria: A. Quality of the proposal and response to the Request for Proposal. B. Experience and creativity in providing risk management consulting services to cities of comparable characteristics to the City of Brooklyn Center. C. Experience and availability of staff assigned to serve the City. D. References. E. Fees. • • 1-1 • CITY OF BROOKLYN CENTER GENERALFUND SUMMARY BUDGET REPORT BY DIVISION FEBRUARY 28, 1997 Finance Department 0 CITY OF BROOKLYN CEI4TER REVENUE REPORT AS OF 02/28/97 CURRENT Y.T.D. BUDGET TO ESTIMATED MONTH ACTUAL ACTUAL PERCENT OBJECT DESCRIPTION REVENUE ACTUAL REVENUE VARIANCE RECEIVED ss ~.Cxa~ss..s a. ~,-.s ~ssss~sxsssss ~sasaP.a s~cacacs-aa.s3.a.sa ~sao~axspxcsaaax ssa~sstsssxsxco., mssssxss3asaSxsx-RSx as ~xscs~sss FUND 001 GENERAL 3009 GROSS PROPERTY `PAX LEVY 6,442,436.00 0.00 0.00 -6,442,436.00 0.00 3010 EST UNCOLLEC1'ABLE TAX LEVY -202,558.00 0.00 0.00 202,558.00 0.00 SUBTOTAL PROPERTY TAXES $6,239,878.00 $0.00 $0.00 $-6,239,878.00 0.00 3021 LODGING TAX 435,000.00 28,504.55 29,077.02 -405,922.98 6.68 3081 SPECIAL ASSESSMENTS 2,000.00 0.00 0.00 -2,000.00 0.00 SUBTOTAL MISCELLANEOUS TAXES $437,000.00 $28,504.55 $29,077.02 $-407,922.98 6.65 3111 LIQUOR LICENSES 98,500.00 11,300.00 11,300.00 -87,200.00 11.47 3112 BEER LICENSES 5,300.00 0.00 0.00 -5,300.00 0.00 3113 GARBAGE HAULING LICENSES 2,125.00 0.00 0.00 -2,125.00 0.00 3114 TAXI CAB LICENSES 650.00 0.00 25.00 -625.00 3.85 3115 MECHANICAL LICENSES 4,000.00 405.00 1,890.00 -2,110.00 47.25 3119 SERVICE STATION LICENSES 1,765.00 40.00 40.00 -1,725.00 2.27 3120 MOTOR VEHICLE DEALER LICENSES 900.00 0.00 0.00 -900.00 0.00 3121 BOWLING ALLEY LICENSES 808.00 348.00 348.00 -460.00 43.07 3124 MISCELLANEOUS BUSINESS LICENSE 1,442.00 12,000.00 12,258.75 10,816.75 850.12 3126 CIGARETTE LICENSES 1,150.00 0.00 100.00 -1,050.00 8.70 3128 SIGN PERMITS 2,000.00 0.00 60.00 -1,940.00 3.00 3129 RENTAL DWELLING LICENSES 12,000.00 1,610.00 2,255.00 -9,745.00 18.79 3132 AMUSEMENT LICENSES 8,320.00 0.00 0.00 -8,320.00 0.00 3150 ANIMAL CONTROL REVENUE 5,700.00 700.00 1,326.00 -4,374.00 23.26 3151 BUILDING PERMITS 120,000.00 10,939.99 19,203.19 -100,796,81 16.00 3152 MECHANICAL PERMITS 25,000.00 3,917.63 6,146.47 -18,853.53 24.59 3153 SEWER & WATER PERMITS 500.00 0.00 0.50 -499.50 0.10 3154 PLUMBING PERMITS 10,000.00 2,055.15 4.114.65 -5,885.35 41.15 SUBTOTAL LICENSES AND PERMITS $300,160.00 $43,315.77 $59,067.56 $-241,092.44 19.68 3210 FEDERAL GRANTS 0.00 24,404.00 24,404.00 24,404.00 0.00 3212 FEDERAL GRANTS CIVIL DEFENSE 7,000.00 0.00 0.00 -7,000,00 0.00 3245 STATE GRANT-911 PHONE SERVICE 10,250.00 0.00 0.00 -10,250.00 0.00 3247 STATE GRANT POLICE TRAINING 11,000.00 0.00 0.00 -11,000.00 0.00 3250 LOCAL Gr,-RNMENT AID 1,922,164.00 0.00 0.00 -1,922,164 00 0.00 r CITY OF BROOKLYN CENTER Page 2 REV ENUE REPORT AS OF 02/28/97 CURRENT Y.T.D. BUDGET TO ESTIMATED MONTH ACTUAL ACTUAL PERCENT OBJE CT DESCRIPTION REVENUE ACTUAL REVENUE VARIANCE RECEIVED xxox xxx:x sxsssxs3 ssxoaosmaxxaxxxcx..x x. xoosxaxmmmsossa=xsx oscxcxxxa-cxaxxa xxocx==xssmaa=aax ----.~ccsasaasasmaxx- scc-xszsaxc 3251 MUNICIPAL ST AID FOR STREETS 90,000.00 45,000.25 45,000.25 -44,999.75 50.00 3252 POLICE PENSION AID 220,000.00 0.00 0.00 -220,000.00 0.00 3254 FIRE INSURANCE REBATE 70,000.00 0.00 0.00 -70,000.00 0.00 3255 HOMESTEAD CREDIT AID 1,308,130.00 0.00 0.00 -1,308,130.00 0.0p 3256 LOCAL PERFORMANCE AID 32,093.00 0.00 0,00 -32,093.00 0.00 3273 SCHOOL CRIME LEVY REVENUE 768.00 0.00 0.00 -768.00 0.00 SUBTOTAL INTERGOVERNMENTAL REVENUE $3,671,405.00 $69,404.25 $69,404.25 $-3,602,000.75 1.89 3330 PLANNING COMMISSION APPLICATN 5,000.00 0.00 600.00 -4,400.00 12.00 3311 ZONING CHANGES & SPEC USE PRMT 2,000.00 75.00 2,200.00 200.00 110.00 3317 METRO SECTION 8 INSPECTIONS 6,720.00 0.00 0.00 -6,720.00 0.00 3321 SALE OF MAPS & DOCUMENTS 1,000.00 48.62 88.36 -911.64 8.84 3323 SALE OF PLANS & SPECS 3,000.00 56.38 281.14 -2,718.86 9.37 3330 WEED CUTTING CHARGES 1,500.00 0.00 0.00 -1,500.00 0.00 3331 ABATEMENT FEES 800.00 0.00 135.00 -665.00 16.88 3332 ASSESSMENT SEARCHES 300.00 15.00 30.00 -270.00 10.00 3334 RESEARCH CHARGES 200.00 0.00 0.00 -200.00 0.00 3335 FINAL PLAT & VACATION FEES 500.00 0.00 0.00 -500.00 0.00 3338 DISEASED TREE ADMIN CHARGE 0.00 150.00 150.00 150.00 0.00 SUBTOTAL CHARGES FOR SERVICES $21,020.00 $345.00 $3,984.50 $-17,535.50 16.58 3341 FIRE ALARM FEES 1,200.00 0.00 0.00 -1,200.00 0.00 3342 BURGLAR ALARM FEES 10,000.00 0.00 0.00 -10,000.00 0.00 3344 TOW REVENUE 1,200.00 0.00 63.00 -1,137.00 5.25 3345 POLICE SERVICE REVENUE 1,000.00 108.00 248.00 -752.00 24.80 3346 POLICE REPORT REVENUE 3,500.00 311.00 713.36 -2,786.64 20.38 3347 LICENSE INVESTIGATIONS 1,000.00 1.00 1.00 -999.00 0.10 3348 PRIVATE SECURITY CONTRACTS 2,000.00 0.00 0.00 -2,000.00 0.00 SUBTOTAL PUBLIC SAFETY CHARGES $19,900.00 $420.00 $1,025.36 $-18,874.64 5.15 3361 ADULT RECREATION PROGRAMS 345,815.00 15,686.78 34,779.27 -311,035.73 10.06. 3362 TEEN RECREATION PROGRAMS 13,000.00 380.00 1,347.87 -11,652.13 10.37 3363 CHILDRENS RECREATION PROGRAMS 84,109.00 8,237.00 18,498.00 -65,611.00 21.99 3364 GENERAL RECREATION PROGRAMS 7.900.00 30.00 30.00 -7,870.00 0.38 SUBTOTAL RECREATION.FEES $450,824.00 $29,333.78 $54,655.19 $-395262.96 CITY OF BROOKLYN CENTER Page 3 REV ENUE REPORT AS OF 02/28/97 CURRENT Y.T.D. BUDGET TO ESTIMATED MONTH ACTUAL ACTUAL PERCENT OBJECT DESCRIPTION REVENUE ACTUAL REVENUE VARIANCE RECEIVED :..sxoc=a::.scass~sccsaascss,scsscscctaa~m c~a.-..a ~sffiax a:~~~sas_~ cscssssccscs3amc rcxaao s,sa=aoaaasso sssocscasmssazssti3ss saaasaossaa 3371 MEMBERSHIPS FAMILY 10,000.00 511.03 1,751.41 -8,248.59 17.51 3372 MEMBERSHIPS INDIVIDUAL 21,000.00 1,076.06 3,163.38 -17,836.62 15.06 3373 MEMBERSHIPS FAMILY WATER SLIDE 1,000.00 46.95 46.95 -953.05 4.70 3374 MEMBERSHIPS IND WATER SLIDE 300.00 0.00 0.00 -300.00 0.00 3375 GENERAL ADMISSIONS INDIVIDUAL 170,000.00 11,169.61 22,402.24 -147,597.76 13.18 3376 GENERAL ADMISSIONS GROUPS 18,000.00 955.40 1,592.40 -16,407.60 8.85 3379 SWIM LESSIONS 74,800.00 21.80 15,747.50 -59,052.50 21.05 3381 LOCKER RENTAL 10,000.00 600.00 1,119.75 -8,880.25 11.20 3382 BABY SITTING 1,200.00 81.00 170.00 -1,030.00 14.17 3383 CONCESSIONS 70,500.00 3,573.94 7,471.17 -63,028.83 10.60 3384 SPECIAL EVENTS 10,000.00 -40.00 -23.50 -10,023.50 -0.23 3385 GAME ROOM 6,000.00 473.40 742.75 -5,257.25 12.38 3387 MERCHANDISE FOR RESALE 9,000.00 678.70 1,517.95 -7,482.05 16.87 3389 CONSTITUTION HALL RENTAL 10,000.00 828.00 1,913.00 -8,087.00 19.13 SUBTOTAL COMMUNITY CENTER FEES $411,800.00 $19,975.89 $57,615.00 $-354,185.00 13.99 3450 COURT FINES 192,000.00 15,047.89 15.047.89 -176.952.11 7.84 SUBTOTAI, COURT FINES $192,000.00 $15,047.89 $15,047.89 $-176,952.11 7.84 3461 OTHER REVENUH 12,000.00 0.00 0.00 -12,000.00 0.00 3471 CASH OVER AND SHORT 0.00 70.09 158.08 158.08 0.00 3472 CHECK PROCESSING FEE 0.00 20.00 80.00 80.00 0.00 3478 UNCLAIMED EVIDENCE 0.00 573.49 573.49 573.49 0.00 SUBTOTAL MISCELLANEOUS REVENUES $12,000.00 $663.58 $811.57 $-11,188.43 6.76 3800 INTEREST EARNINGS 270,000.00 0.00 0.00 -270,000.00 0.00 SUBTOTAL INVESTMENT EARNINGS $270,000.00 $0.00 $0.00 $-270,000.00 0.00 3951 TRANSFER OF LIQUOR EARNINGS 100,000.00 0.00 0.00 -100,000.00 0.00 3990 TRANSFER FROM FUND BALANCE 44,718.00 0.00 0.00 -44,718.00 0.00 SUBTOTAL TRAI-SRS FROM OTHER FUNDS $144,718.00 $0.00 CITY OF BROOKLYN CENTER REVENUE REPORT AS OF 02/28/97 Page 9 CURRENT Y.T.A. BUDGET TO ESTIMATED MONTH ACTUAL ACTUAL PERCENT OBJECT DESCRIPTION REVENUE ACTUAL REVENUE VARIANCE RECEIVED x x x~~ x~ x x~ x x x. x~ x a~ x c= x s x x~ x: x x o x a x x x 3 x~ x x x m C x x sz x 3 x x s x x C.x x x x s x x x S 3 x x x x 3. xts z a x x z x x a x a x~ a c x a x x O .'t C xs s o a a x x a s x x x C 3 x x x T- S x x s FUND GENERAL TOTAL $12,170,705.00 xaxxxxxxnxaxxx $202,010.71 c~xxx..xxx~c $290,188.29 xxxs~xxxxxx $-11,880,516.71 axxxssxxaxxsa=xs 2.38 xxzax= CITY OF BROOKLYN CENTER GENERAL FUND EXPENDITURE SUMMARY REPORT BY DIVISION FEBRUARY 28, 1997 ANNUAL EXPENDITURES UNEXPENDED MISION DESCRIPTION BUDGET YEAR TO DATE BALANCE 400 City Council $126,089 $31,248 $94,841 401 Administration 198,283 32,023 166,260 402 Human Resources/Purchasing 166,728 27,557 139,171 403 City Clerk 61,166 7,985 53,181 404 Elections 48,397 5,439 42,958 410 Finance 384,563 72,096 312,467 411 Data Processing 241,451 50,682 190,769 415 Legal 201,400 15,629 185,771 416 Patrol 2,648,501 402,005 2,246,496 417 Investigation 578,580 109,873 468,707 418 Support Services 830,889 135,786 695,103 419 Office of the Chief of Police 164,695 23,481 141,214 420 Private Contract Assignments 0 93 (93) 425 Fire 603,820 87,548 516,272 426 Emergency Preparedness 51,871 5,724 46,147 430 Inspections 229,633 33,797 195,836 431 Planning & Zoning 160,898 20,411 140,487 432 Assessing 247,358 37,021 210,337 433 Convention and Tourism 206,570 13,237 193,333 435 Social Services 80,000 25,253 54,747 440 Custodial Services 49,964 1,264 48,700 441 Building Maintenance 285,269 75,065 210,204 442 Government Buildings Ground Maintenance 42,952 7,044 35,908 443 Engineering Services 365,006 28,550 336,456 444 Public Services Administration 194,025 23,642 170,383 445 Streets Maintenance 919,751 152,136 767,615 446 Traffic Control 168,747 18,836 149,911 447 Snow and Ice Control 183,161 74,935 108,226 448 Street Lighting 139,000 28,278 110,722 449 Parks Ground Maintenance 349,540 29,675 319,865 PERCENT EXPENDED 24.8% 16.2% 16.5% 13.1% 11.2% 18.7% 21.0% 7.8% 15.2% 19.0% 16.3% 14.3% 14.5% 11.0% 14.7% 12.7% 15.0% 6.4% 31.6% 2.5% 26.3% 16.4% 7.8% 12.2% 16.5% 11.2% 40.9% 20.3% 8.5%0 • • CITY OF BROOKLYN CENTER GENERAL FUND EXPENDITURE SUMMARY REPORT BY DIVISION FEBRUARY 28, 1997 DIVISION 450 451 452 453 454 460 461 462 463 464 465 466 470 471 472 474 475 DESCRIPTION Parks Facility Maintenance Maintenance for Recreation Programs Forestry Work for the Golf Course Ice and Hockey Rinks Recreation Administration Adult Recreation Teen Programs Youth Recreation General Recreation Community Center Pool Risk Management Central Supplies and Support Civic Events Reimbursements from other Funds Transfers GENERAL FUND TOTAL ANNUAL 267,630 53,026 103,866 0 90,777 396,701 261,783 12,892 109,644 56,813 268,851 325,219 167,000 201,200 1,500 (699,141) 624,637 $12,170,705 EXPENDITURES YEAR TO DATE 26,026 1,386 2,462 405 31,340 82,132 25,344 2,243 10,646 17,887 37,468 48,286 118,438 26,426 0 (66,524) 5,748 $1,946,026 UNEXPENDED 241,604 51,640 101,404 (405) 59,437 314,569 236,439 10,649 98,998 38,926 231,383 276,933 48,562 174,774 1,500 (632,617) 618,889 $6,895,655 PERCENT EXPENDED 9.7% 2.6% 2.4% 34.5% 20.7% 93% 17.4% 9.7% 31.5% 13.9% 14.8% 70.9% 13.1% 0.0% 9.5% 0.9% 16.0% • 0 9 0 CITY OF BROOKLYN CENTER EXPENSE REPORT AS OF 02/28/97 CURRENT Y.T.D. BUDGET TO MONTH ACTUAL ACTUAL PERCENT OBJECT DESCRIPTION APPROPRIATION ACTUAL EXPENSE VARIANCE EXPENDED _..3sss~ms:cs .:c aos-___--s sssas sascscsaassasssss as=assscsas sasasssc FUND 001 GENERAL 4100 WAGES REGULAR EMPLOYEES 5,282,230.00 316,189.00 677,162.11 -4,605,067.89 12.82 4112 OVERTIME REGULAR EMPLOYEE 195,102.00 24,029.62 54,341.65 -140,760.35 27.85 4113 COMPENSATORY PAY - POLICE 0.00 539.84 696.03 696.03 0.00 4130 WAGES PART-TIME EMPLOYEES 822,521.00 49,165.94 105,122.14 -717,398.86 12.78 4133. OVERTIME OF PART-TIME EMP 1,500.00 361.06 396.50 -1,103.50 26.43 4133 VACA'PION PAY 0.00 17,701.14 45,122.01 45,122.01 0.00 4134 HOLIDAY PAY 0.00 19,912.39 49,343.32 49,343.32 0.00 4135 SICK LEAVE PAY 0.00 13,903.98 44,312.61 44,312.61 0.00 4136 JURY DUTY PAY 0.00 441.70 441.70 441.70 0.00 SUBTOTAL SALARIES AND WAGES $6,301,353.00 $442,244.67 $976,938.07 $-5,324,414.93 15.50 4140 PERA DEFINED CONTRIBUTION 400.00 30.64 65.75 -334.25 16.44 4141 PERA BASIC PLAN 4,263.00 73.49 175.78 -4,087.22 4.12 4142 PERA COORDINATED PLAN 163,307.00 10,534.19 23,135.70 -140,171.30 14.17 4143 PERA POLICE & FIRE PLAN 261,575.00 20,649.09 43,055.51 -218,519.49 16.46 4146 FICA 308,412.00 20,596.85 46,796.31 -261,615.69 15.17 4147 MEDICARE CONTRIBUTION 14,604.00 0.00 0.00 -14,604.00 0.00 4149 FIRE PENSION CONTRIBUTION 108,451.00 0.00 0.00 -108,451.00 0.00 4150 EMPLOYER BENEFIT CONTRIBUTION 0.00 0.00 0.00 0.00 0.00 4151 HEALTH INSURANCE 443,029.00 31,053.30 62,932.67 -380,096.33 14.21 4152 LIFE INSURANCE 8,056.00 675.67 1,354.12 -6,701.88 16.81 4153 DENTAL INSURANCE 27,554.00 2,042.52 4,097.16 -23,456.84 14.87 4154 WORKERS COMP INSURANCE 136,425.00 8,738.39 19,174.50 -117,250.50 14.05 4158 DISABILITY INSURANCE 4,778.00 322.44 671.48 -4,106.52 14.05 SUBTOTAL FRINGE BENEFITS $1,480,854.00 $94,716.58 $201,458.98 $-1,279,395.02 13.60 4210 OFFICE SUPPLIES 38,800.00 2,672.30 6,479.79 -32,320.21 16.70 4212 PRINTED FORMS 9,300.00 4,038.25 4,077.34 -5,222.66 43.84 4217 PAPER SUPPLIES 5,230.00 1,536.67 2,423.62 -2,806.38 46.34 4220 OPERATING SUPPLIES 153,631.00 7,180.05 17,200.81 -136,430.19 11.20 4223 CLEANING SUPPLIES 11,500.00 1,083.50 2,748.48 -8,751.52 23.90 4224 CLOTHING & PERSONAL EQUIP 53,668.00 423.29 7,671.68 -45,996.32 14.29 4226 CHEMICAL PRODUCTS 14,667.00 0.00 3,136.41 -11,730.59 21.10 4227 SAFETY SUPPLIES 9,950.00 296.53 675.48 -9,274.52 6.79 4230 REPAIR & MAINT SUPPLIES 24,186.00 2,721.51 4,987.55 -19,198.45 20.62 • CITY OF BROOKLYN CENTER Page 2 EXPENSE REPORT AS OF 02/28/97 CURRENT Y.T.D. BUDGET TO MONTH ACTUAL ACTUAL PERCENT OBJECT DESCRIPTION APPROPRIATION ACTUAL EXPENSE VARIANCE EXPENDED x.^.sccxascsxssxxsasxsxxs:smsaxacscxstcsxx xxaaaxo xxsxxsasxssa axxsmxsccssxxmxx xmxsxmssxsszmoxsxx 74 6 089 xsxsaxsxsxssasatassz 74 5 889 a=xxsxacac~s 044 87 3 4231 EQUIPMENT PARTS 200.00 -1,002.45 , . . , , . 4233 BUILDING REPAIR SUPPLIES 23,500.00 26.68 4,235.23 -19,264.77 18.02 4234 STREET MAINT MATERIALS 104,000.00 1,089.91 16,677.42 -87,322.58 16.04 4235 LANDSCAPING MATERIALS 24,000.00 0.00 0.00 -24,000.00 0.00 4236 SIGNS & STIPING MATERIALS 42,000.00 9,712.76 10,478.82 -31,521.18 24.95 4240 SMALL TOOLS 3,442.00 173.73 230.71 -3,211.29 6.70 4244 A'T'HLETIC FIELD SUPPLIES 7,500.00 0.00 0.00 -7,500.00 0.00 4246 TRAILWAY REPAIR SUPPLIES 10,000.00 0.00 0.00 -10,000.00 0.00 4247 PARK COURTS REPAIR SUPPLY 6,000.00 0.00 0.00 -6,000.00 0 00 0.00 00 100 4250 DARE SUPPLIES 5,900.00 00 0 0.00 75 634 5,900.00 1,091.23 . 1,091.23 . 0.00 4255 SUPPLIES DRUG FORFEITURE . 00 350 4 . 916.15 1 2,582.88 -1.767.12 59.38 4271 MINOR EQUIPMENT . . , SUBTOTAL SUPPLIES $552,024.00 $32,503.63 $96,687.19 $-455,336.81 17.52 4308 CHARTER COMMISSION 1,500.00 0.00 0.00 -1,500.00 0.00 4310 PROFESSIONAL SERVICES 191,041.00 11,304.92 15,005.83 -176,035.17 7.85 4311 BENEFITS ADMINISTRATION 7,900.00 646.80 1,443.95 -6,456.05 18.28 4312 LEGAL SERVICES 201,400.00 1,732.80 16,373.49 -185,026.51 8.13 4313 AUDIT & FINANCIAL SERVICE 19,250.00 0.00 0.00 -19,250.00 0.00 4314 MEDICAL SERVICES 14,600.00 298.00 727.35 -13,872.65 4.98 4315 INSTRUCTORS 300.00 0.00 0.00 -300.00 0.00 4318 CASUAL, LABOR 81.330.00 5,382.60 11,127.10 -70.202.90 13.68 SUBTOTAL CONSULTING $517,321.00 $19,365.12 $44,677.72 $-472,643.28 8.64 4321 POSTAGE 50,465.00 4,016.06 8,772.16 -41,692.84 17.38 4322 TELEPHONE SERVICES 77,865.00 5,860.48 13,653.91 -64,211.09 17.54 4323 RADIO COMMUNICATIONS 4,630.00 0.00 0.00 -4,630.00 69 -224 0.00 29 18 4324 DELIVERY SERVICE 275.00 29.55 00 0 50.31 0 00 . 530.00 -7 . 0.00 4330 TRANSPORTA'T'ION 7,530.00 00 7 425 . 300.91 . 628.61 , -6,796.39 8.47 4334 USE OF PERSONAL AUTO . , 300.00 7 60.00 80.00 -7,220.00 1.10 4340 4341 ADVERTISING EMPLOYMENT ADVERTISING , 6,100.00 731.08 1,085.49 -5,014.51 17.79 4350 PRINTING 29,800.00 0.00 0.00 -29,800.00 0.00 4351 LEGAL NOTICE PUBLICATION 6.000.00 785.72 1,075.80 -6,924.20 13.45: SUBTOTAL COMMUNICATIONS $199,390.00 $11,783.80 $25,346.28 $-174,043.72 12.71 • - CITY OF BROOKLYN CENTER Page 3 REVENUE REPORT AS OF 02/28/97 CURRENT Y.T.D. BUDGET TO ESTIMATED MONTH ACTUAL ACTUAL PERCENT OBJECT DESCRIPTION REVENUE ACTUAL REVENUE VARIANCE RECEIVED a>:ss=asa=acc::xnasss,.csss=ssm~3sass: sa acassm~casssasasass -occsocsscacxsas sso raasasaasasas ccsmsacaasmaaaasssas ccssssocsss 3371 MEMBERSHIPS FAMILY 10,000.00 511.03 1,751.41 -8,248.59 17,51 3372 MEMBERSHIPS INDIVIDUAL 21,000.00 1,076.06 3,163.38 -17,836.62 15.06 3373 MEMBERSHIPS FAMILY WATER SLIDE 1,000.00 46.95 46.95 -953.05 4.70 3374 MEMBERSHIPS IND WATER SLIDE 300.00 0.00 0.00 -300.00 0.00 3375 GENERAL ADMISSIONS INDIVIDUAL 170,000.00 11,169.61 22,402.24 -147,597.75 13.18 3376 GENERAL ADMISSIONS GROUPS 18,000.00 955.40 1,592.40 -16,407.60 8.85 3379 SWIM LESSIONS 74,800.00 21.80 15,747.50 -59,052.50 21.05 3381 LOCKER RENTAL 10,000.00 600.00 1,119.75 -8,880.25 11.20 3382 BABY SITTING 1,200,00 81.00 170.00 -1,030.00 14.17 3383 CONCESSIONS 70,500.00 3,573.94 7,471.17 -63,028.83 10.60 3384 SPECIAL EVENTS 10,000.00 -40.00 -23.50 -10,023.50 -0.23 3385 GAME ROOM 6,000.00 473.40 742.75 -5,257.25 12.38 3387 MERCHANDISE FOR RESALE 9,000.00 678.70 1,517.95 -7,482.05 16.87 3389 CONSTITUTION HALL RENTAL 10,000.00 828.00 1,913.00 -8.087.00 19.13 SUBTOTAL COMMUNITY CENTER FEES $411,800.00 $19,975.89 $57,615.00 $-354,185.00 13.99 3450 COURT FINES 192,000.00 15,047.89 15,047.89 -176,952.11 7.84 SUBTOTAL COURT PINES $192,000.00 $15,047.89 $15,047.89 $-176,952.11 7.84 3461 OTIIER REVENUE 12,000.00 0.00 0.00 -12,000.00 0.00 3471 CASH OVER AND SHORT 0.00 70.09 158.08 158.08 0.00 3472 CHECK PROCESSING FEE 0.00 20.00 80.00 80.00 0.00 3478 UNCLAIMED EVIDENCE 0.00 573.49 573.49 573.49 0.00 SUBTOTAL MISCELLANEOUS REVENUES $12,000.00 $663.58 $811.57 $-11.188.43 6.76 3800 INTEREST EARNINGS 270,000.00 0.00 0.00 -270.000.00 0.00 SUBTOTAL INVESTMENT EARNINGS $270,000.00 $0.00 $0.00 $-270,000.00 0.00 3951 TRANSFER OF LIQUOR EARNINGS 100,000.00 0.00 0.00 -100,000.00 0.00 3990 TRANSFER FROM FUND BALANCE 44,718.00 0.00 0.00 -44,718.00 0.00 SUBTOTAL TRA"'-'ERS FROM OTHER FUNDS $144,718.00 " $0.00 $0.00 -$7144,718.00 n nn sage A • ►JECT DUSCgTp'sION UNI} GENE~2AI' 'r0'rA • EEKEYN CENTER CITY OF EPORT pSVOF 02/28/91 EgTTMATED REVENUE as==a==aaaa==?05 00 $12,1?0' _ as CURRENT MpNT" ACTUAG 202=, 010 ?1 a a a...a aaaaaa Y.T•D' ACTUAL REVENUE as aa'aaa=a~a=sa $290,188.29 a=T a s'=a a=aca UDGET TO PERCENT B ACTUAL, RECEIVER sa c VAR,ANCS aaa=s`s aa. 38 ==a 2. =s==~==aa 88p,516.'ll as=aa= =a =a=aa= CITY OF BROOKLYN CENTER GENERAL FUND EXPENDITURE SUMMARY REPORT BY DIVISION FEBRUARY 28, 1997 ANNUAL EXPENDITURES UNEXPENDED DIVISION DESCRIPTION BUDGEI YEAR TO DATE BALANCE 400 City Council $126,089 $31,248 $94,841 401 Administration 198,283 32,023 166,260 402 Human Resources/Purchasing 166,728 27,557 139,171 403 City Clerk 61,166 7,985 53,181 404 Elections 48,397 5,439 42,958 410 Finance 384,563 72,096 312,467 411 Data Processing 241,451 50,682 190,769 415 Legal 201,400 15,629 185,771 416 Patrol 2,648,501 402,005 2,246,496 417 Investigation 578,580 109,873 468,707 418 Support Services 830,889 135,786 695,103 419 Office of the Chief of Police 164,695 23,481 141,214 420 Private Contract Assignments 0 93 (93) 425 Fire 603,820 87,548 516,272 426 Emergency Preparedness 51,871 5,724 46,147 430 Inspections 229,633 33,797 195,836 431 Planning & Zoning 160,898 20,411 140,487 432 Assessing 247,358 37,021 210,337 433 Convention and Tourism 206,570 13,237 193,333 435 Social Services 80,000 25,253 54,747 440 Custodial Services 49,964 1,264 48,700 441 Building Maintenance 285,269 75,065 210,204 442 Government Buildings Ground Maintenance 42,952 7,044 35,908 443 Engineering Services 365,006 28,550 336,456 444 Public Services Administration 194,025 23,642 170,383 445 Streets Maintenance 919,751 152,136 767,615 446 Traffic Control 168,747 18,836 149,911 447 Snow and Ice Control 183,161 74,935 108,226 448 Street Lighting 139,000 28,278 110,722 449 Parks Ground Maintenance 349,540 29,675 319,865 PERCENT EXPENDED 24.8% 16.2% 16.5% 13.1%0 11.2% 18.7% 21.0% 7.8% 15.2% 19.0% 16.3% 14.3% 14.5% 11.0% 14.7% 12.7% 15.0% 6.4% 31.6% 2.5% 26.3% 16.4% 7.8% 12.2% 16.5% 11.2% 40.9% 20.3% 8.5% • • DIVISION 450 451 452 453 454 460 461 462 463 464 465 466 470 471 472 474 475 • CITY OF BROOKLYN CENTER GENERAL FUND EXPENDITURE SUMMARY REPORT BY DIVISION FEBRUARY 28, 1997 DESCRIPTION Parks Facility Maintenance Maintenance for Recreation Programs Forestry Work for the Golf Course Ice and Hockey Rinks Recreation Administration Adult Recreation Teen Programs Youth Recreation General Recreation Community Center Pool Risk Management Central Supplies and Support Civic Events Reimbursements from other Funds Transfers GENERAL FUND TOTAL ANNUAL 267,630 53,026 103,866 0 90,777 396,701 261,783 12,892 109,644 56,813 268,851 325,219 167,000 201,200 1,500 (699,141) 624,637 $12,170,705 EXPENDITURES YEAR TO DATE 26,026 1,386 2,462 405 31,340 82,132 25,344 2,243 10,646 17,887 37,468 48,286 118,438 26,426 0 (66,524) 5,748 $1,946,026 UNEXPENDED BALANCE 241,604 51,640 101,404 (405) 59,437 314,569 236,439 10,649 98,998 38,926 231,383 276,933 48,562 174,774 1,500 (632,617) 618,889 $6,895,655 PERCENT EXPEIDED 9.7% 2.6% 2.4% 34.5% 20.7% 9.7% 17.4% 9.7% 31.5% 13.9% 14.8% 70.9% 13.1% 0.0% 9.5% 0.9% 16.0% • ! ! CITY OF BROOKLYN CENTER EXPENSE REPORT AS OF 02/28/97 CURRENT Y.T.D. BUDGET TO MONTH ACTUAL ACTUAL PERCENT OBJECT DESCRIPTION APPROPRIATION ACTUAL EXPENSE VARIANCE EXPENDED ccca ccxc.-..csc. ccc..sccsxcccscccsc~cccc cccccssccsacccsacac scccacccsasosccc cccccc9cscc9s ~cc~ csa:cacccacszcacscm cccs~sccccca FUND 001 GENERAL 4100 WAGES REGULAR.EMPLOYEES 5,282,230.00 316,189.00 677,162.11 -4,605,067.89 12.82 4112 OVERTIME REGULAR EMPLOYEE 195,102.00 24,029.62 54,341.65 -140,760.35 27.85 4113 COMPENSATORY PAY - POLICE 0.00 539.84 696.03 696.03 0.00 4130 WAGES PART-TIME EMPLOYEES 822,521.00 49,165.94 105,122.14 -717,398.86 12.78 4131 OVERTIME OF PART-TIME EMP 1,500.00 361.06 396.50 -1,103.50 26.43 43.33 VACA`T'ION PAY 0.00 17,701.14 45,122.01 45,122.01 0.00 4134 HOLIDAY PAY 0.00 19,912.39 49,343.32 49,343.32 0.00 4135 SICK LEAVE PAY 0.00 13,903.98 44,312.61 44,312.61 0.00 4136 JURY DUTY PAY 0.00 441.70 441.70 441.70 0.00 SUBTOTAL SALARIES AND WAGES $6,301,353.00 $442,244.67 $976,938.07 $-5,324,424.93 15.50 4140 PERA DEFINED CONTRIBUTION 400.00 30.64 65.75 -334.25 16.44 4141 PERA BASIC PLAN 4,263.00 73.49 175.78 -4,087.22 4.12 4142 PERA COORDINATED PLAN 163,307.00 10,534.19 23,135.70 -140,171.30 14.17 4143 PERA POLICE & FIRE PLAN 261,575.00 20,649.09 43,055.51 -218,519.49 16.46 4146 FICA 308,412.00 20,596.85 46,796.31 -261,615.69 15.17 4147 MEDICARE CONTRIBUTION 14,604.00 0.00 0.00 -14,604.00 0.00 4149 FIRE PENSION CONTRIBUTION 108,451.00 0.00 0.00 -108,451.00 0.00 4150 EMPLOYER BENEFIT CONTRIBUTION 0.00 0.00 0.00 0.00 0.00 4151 HEALTH INSURANCE 443,029.00 31,053.30 62,932.67 -380,096.33 14.21 4152 LIFE INSURANCE 8,056.00 675.67 1,354.12 -6,701.88 16.81 4153 DENTAL INSURANCE 27,554.00 2,042.52 4,097.16 -23,456.84 14.87 4154 WORKERS COMP INSURANCE 136,425.00 8,738.39 19,174.50 -117,250.50 14.05 4158 DISABILITY INSURANCE 4,778.00 322.44 671.48 -4.106.52 14.05 SUBTOTAL FRINGE BENEFITS $1,480,854.00 $94,716.58 $201,458.98 $-1,279,395.02 13.60 4210 OFFICE SUPPLIES 38,800.00 2,672.30 6,479.79 -32,320.21 16.70 4212 PRINTED FORMS 9,300.00 4,038.25 4,077.34 -5,222.66 43.84 4217 PAPER SUPPLIES 5,230.00 1,536.67 2,423.62 -2,806.38 46.34 4220 OPERATING SUPPLIES 153,631.00 7,180.05 17,200.81 -136,430.19 11.20 4223 CLEANING SUPPLIES 11,500.00 1,083.50 2,748.48 -8,751.52 23.90 4224 CLOTHING & PERSONAL EQUIP 53,668.00 423.29 7,671.68 -45,996.32 14.29' 4226 CHEMICAL PRODUCTS 14,867.00 0.00 3,136.41 -11,730.59 21.10 4227 SAFETY SUPPLIES 9,950.00 296.53 675.48 -9,274,52 6.79 4230 REPAIR & MAINT SUPPLIES 24,186.00 2,721.51 4,987.55 -19,198.45 20.62 • CITY OF BROOKLYN CENTER Page 2 k EXPENSE REPORT AS OF 02/28/97 CURRENT Y.T.D. BUDGET TO MONTH ACTUAL ACTUAL PERCENT OBJECT DESCRIPTION APPROPRIATION ACTUAL EXPENSE VARIANCE EXPENDED osoxsc3scaaas :~asazsxssssassaxssssmsaaa s-a~s~aasxxsaxaassas aos~sssaasasssas sssaaaztaaaa~asaaa axnascccacasazxe¢sac asxsssss cacao 4231 EQUIPMENT PARTS 200.00 -1,002.45 6,089.74 5,889.74 3,044.87 4233 BUILDING REPAIR SUPPLIES 23,500.00 26.68 4,235.23 -19,264.77 18.02 4234 STREET MAINT MATERIALS 104,000.00 1,089.91 16,677.42 -87,322.58 16.04 4235 LANDSCAPING MATERIALS 24,000.00 0.00 0.00 -24,000.00 0.00 4236 SIGNS & STIPING MATERIALS 42,000.00 9,712.76 10,478.82 -31,521.18 24.95 4240 SMALL TOOLS 3,442.00 173.73 230.71 -3,211.29 6.70 4244 ATHLETIC FIELD SUPPLIES 7,500.00 0.00 0.00 -7,500.00 0.00 4246 TRAILWAY REPAIR SUPPLIES 10,000.00 0.00 0.00 -10,000.00 0.00 4247 PARK COURTS REPAIR SUPPLY 6,000.00 0.00 0.00 -6,000.00 0.00 4250 DARE SUPPLIES 5,900.00 0.00 5,900.00 0.00 100.00 4255 SUPPLIES DRUG FORFEITURE 0.00 634.75 1,091.23 1,091.23 0.00 4271 MINOR EQUIPMENT 4,350.00 11916.15 2,582.88 -1,767.12 59.38 SUBTOTAL SUPPLIES $552,024.00 $32,503.63 $96,687.19 $-455,336.81 17.52 4306 CHARTER COMMISSION 1,500.00 0.00 0.00 -1,500.00 0.00 4310 PROFESSIONAL SERVICES 191,041.00 11,304.92 15,005.83 -176,035.17 7.85 4311 BENEFITS ADMINISTRATION 7,900.00 646.80 1,443.95 -6,456.05 18.28 4312 LEGAL SERVICES 201,400.00 1,732.80 16,373.49 -185,026.51 8.13 4313 AUDIT & FINANCIAL SERVICE 19,250.00 0.00 0.00 -19,250.00 0.00 4314 MEDICAL SERVICES 14,600.00 298.00 727.35 -13,872.65 4.98 4315 INSTRUCTORS 300.00 0.00 0.00 -300.00 0.00 4318 CASUAL. LABOR 81,330.00 5,382.60 11,127.10 -70,202.90 13.68 SUBTOTAL CONSULTING $517,321.00 $19,365.12 $44,677.72 $-472,643.28 "8.64 4321 POSTAGE 50,465.00 4,016.06 8,772.16 -41,692.84 17.38 4322 TELEPHONE SERVICES 77,865.00 5,860.48 13,653.91 -64,211.09 17.54 4323 RADIO COMMUNICATIONS 4,630.00 0,00 0.00 -4,630.00 0.00 4324 DELIVERY SERVICE 275.00 29.55 50.31 -224.69 18.29 4330 TRANSPORTATION 7,530.00 0.00 0.00 -7,530.00 0.00 4334 USE OF PERSONAL AUTO 7,425.00 300.91 628.61 -6,796.39 8.47 4340 ADVERTISING 7,300.00 60.00 80.00 -7,220.00 1.10 4341 EMPLOYMENT ADVERTISING 6,100.00 731.08 1,085.49 -5,014.51 17.79 4350 PRINTING 29,800.00 0.00 0.00 -29,800.00 0.00 4351 LEGAL NOTICE PUBLICATION 81000.00 785.72 1,075.80 -6,924.20 13.45: SUBTOTAL COMMUNICATIONS $199,390.00 $11,783.80 $25,346.28 $-179,043.72 12.71 • 0 0 - CITY OF BROOKLYN CENTER EXPENSE REPORT AS OF 02/28/97 Page 3 CURRENT Y.T.D. BUDGET TO MONTH ACTUAL ACTUAL PERCENT OBJECT DESCRIPTION APPROPRIATION ACTUAL EXPENSE VARIANCE EXPENDED xmxax,x...cs:s=axmcxoczxcssx=asoxmzcssss sxsssossc¢szssxass.x scxz~acac3casoss ax¢mosxssssxsszax sszas=azsszszszzsas .=3~-c=sxsrs 4380 REPAIR & MAINT CONTRACT 3,000.00 0.00 0.00 -3,000.00 0.00 4382 EQUIPMENT REPAIR & MAINT 128,800.00 6,903.42 21,943.72 -106,856.28 17.04 4384 STREET & ALLEY REPAIR 100,000.00 0.00 0.00 -100,000.00 0.00 4385 LANDSCAPING SERVICES 600.00 0.00 0.00 -600.00 0.00 4386 COMMUNICATION.SYSTEMS 16,604.00 115.00 5,858.59 -10,745.41 35.28 4387 TRAFFIC SIGNALS MAINT 2,500.00 135.37 135.37 -2,364.63 5.41 4388 ELECTRICAL REPAIRS 10,000.00 0.00 672.00 -9,328.00 6.72 4389 MAINTENANCE CONTRACTS 2,985.00 698.00 4,447.00 1,462.00 148.98 4392 BUILDING RENTALS 200.00 0.00 0.00 -200.00 0.00 4393 EQUIPMENT RENTALS 8,000.00 510.44 2,571.44 -5,428.56 32.14 4397 LOGIS CHARGES 208,381.00 15,838.39 58,090.64 -150,290.36 27.88 SUBTOTAL REPAIR RENTAL & MAINT $481,070.00 $24,200.62 $93,718.76 $-387,351.24 19.48 4400 OTHER CONTRACTUAL SERVICE 151,675.00 14,886.05 38,986.30 -112,688.70 25.70 4406 SPECIAL EVENTS 1,500.00 0.00 0.00 -1,500.00 0.00 4410 MISCELLANEOUS 0.00 0.00 96.92 96.92 0.00 4411 CONFERENCES AND SCHOOLS 109,505.00 7,796.65 17,322.76 -92,182.24 15.82 4412 MEETING EXPENSES 500.00 133.69 159.89 -340.11 31.98 4413 DUES & SUBSCRIPTIONS 58,415.00 3,968.59 29,929.51 -28,485.49 51.24 4414 LICENSES, TAXES, & FEES 206,970.00 0.00 13,247.21 -193,722.79 6.40 4415 CLAIMS PAYMENT 15,000.00 0.00 0.00 -15,000.00 0.00 4416 PRIZES/EXPENSE REMIMB 15,500.00 0.00 0.00 -15,500.00 0.00 4417 BOOKS/REFERENCE MATERIALS 7,150.00 81.26 183.56 -6,966.44 2.57 4420 HUMAN RIGHTS COMMISSION 300.00 149.80 149.80 -150.20 49.93 4421 JANITORIAL SERIVICE 5,000.00 0.00 0.00 -5,000.00 0.00 4424 TOWING CHARGES 1,500.00 0.00 0.00 -1,500.00 0.00 4425 BOARD OF PRISONERS 160,000.00 12,005.80 12,188.25 -147,811.75 7.62 4426 MICROFILMING 2,000.00 0.00 0.00 -2,000.00 0.00 4427 TREE REMOVAL CONTRACT 11,000.00 0.00 0.00 -11,000.00 0.00 SUBTOTAL OTHER CONTRACTUAL SERV $746,015.00 $39,021.84 $112,264.20 $-633,750.80 15.05 4440 FUEL CHARGES 61,988.00 4,628.73 11,616.24 -50,371.76 18.74 4441 FIXED CHARGES 427,280.00 32,841.76 65,683.52 -361,596.48 15.37" 4442 REPAIR & MAINT CHARGES 278,686.00 17,555.20 37,332.32 -241,353.68 13.40 4443 MULTI-USE HOURLY CHARGES 202,207.00 24,706.57 68,003.53 -134,203.47 33.63 4444 REPLACEMENT CHARGES 35,293.00 0.00 0.00 -35,293.00 0.00 0 • CITY OF BROOKLYN CENTER Page 4 EXPENSE REPORT AS OF 02/28/97 CURRENT Y.T.D. BUDGET TO MONTH ACTUAL ACTUAL PERCENT OBJECT DESCRIPTION APPROPRIATION ACTUAL EXPENSE VARIANCE EXPENDED x a a x x s S sea 3 x a a a x LC a tL a a x a a a a a x x a a C 3 x a x a a x a x x a a 2 a x a a a a x a x a a x a x a a a s ss a x x a a a ei x a x x x a a ss x a a a a x a a s a x a s x a x a a a a L a a a C a a a s a x a a a a s x x s a a s x SUBTOTAL CENTRAL GARAGE RENTALS $1,005,454.00 $79,732.26 $182,635.61 $-822,818.39 18.16 4461 GEN LIABILITY INSURANCE 110,000.00 91,200.84 95,340.84 -14,659.16 86.67 4462 PROPERTY INSURANCE 17,000.00 14,947.45 14,947.45 -2,052.55 87.93 4463 BOILER & MACHERY INS 3,000.00 3,020.77 3,020.77 20.77 100.69 4464 EQUIPMENT FLOATER INS 2,000.00 303.00 303.00 -1,697.00 15.15 4466 BONDS INSURANCE 3,000.00 2,344.00 2,344.00 -656.00 78.13 1467 MONEY & CREDIT INSURANCE 2,000.00 1,546.00 1,546.00 -454.00 77.30 1469 LIQUOR LIABILITY INS 1,225.00 11000.00 1.000.00 -225.00 81.63 SUBTOTAL INSURANCE $138,225.00 $114,362.06 $118,502.06 $-19,722.94 85.73 1481 ELECTRIC SERVICE 304,380.00 24,424.82 50,683.19 -253,696.81 16.65 1482 GAS SERVICE 72,830.00 25,561.96 25,876.48 -46,953.52 35.53 1483 HEATING OIL 4,000.00 0.00 3,231.17 -768.83 80.78 1484 WATER SERVICE 6,500.00 23.00 675.58 -5,824.42 10.39 1485 SANITARY SEWER SERVICE 8,620.00 131.25 1,319.50 -7,300.50 15.31 1486 HAZARDOUS WASTE DISPOSAL 0.00 0.00 39.00 39.00 0.00 1487 SOLID WASTE DISPOSAL 50,850.00 1,353.36 2,810.38 -48,039.62 5.53 1488 STORM WATER DRAINAGE 25,100.00 0.00 5,336.77 -19,763.23 21.26 SUBTOTAL UTILITIES $472,280.00 $51,494.39 $89,972.07 $-382,307.93 19.05 520 BUILDINGS 2,075.00 0.00 0.00 -2,075.00 0.00 531 SPECIAL ASSESSMENTS 17,000.00 0.00 0.00 -17,000.00 0.00 548 COMPUTER EQUIPMENT 102,538.00 0.00 -200.00 -1020738.00 -0.19 551 OFFICE FURNITURE & EQUIP 22,500.00 3,895.32 15,373.37 -7,126.63 68.33 552 OTHER EQUIPMENT 86,420.00 35,246.94 38,141.98 -48,278.02 44.14 553 MOBILE EQUIPMENT 14,810.00 0.00 3,576.27 -11,233.73 24.15 560 CONSTRUCTION CONTRACTS 0.00 -5,687.15 2,425.00 2,425.00 0.00 UBTOTAL CAPITAL OUTLAYS $245,343.00 $33,455.11 $59,316.62 $-186,026.38 24.18 700 EQUITY TRANSFER 0.00 0.00 5,748.00 5,748.00 0.00 702 ADMINISTRATIVE SERV TRANS -299,141.00 -24,929.00 -49,858.00 249,283.00 16.67 703 ENGINEER REIMB TRANSFER -300,000.00 0.00 0.00 300,000.00 0.00 i ~ CITY OF BROOKLYN CENTER Page 5 EXPENSE REPORT AS OF 02/28/97 CURRENT Y.T.D. BUDGET TO MONTH ACTUAL ACTUAL PERCENT OBJECT DESCRIPTION ssossssassscssscsssmsosssssassssa.s.cs APPROPRIATION sscross=csas a saa ACTUAL EXPENSE VARIANCE EXPENDED 4704 STORM SEWER WAGE REIMB oc s s -100,000.00 scsssssasssassss -8,333.00 sssassassaasssacs -16,666.00 sxscs=sssssasssassa 83,334.00 sscsssacssss 16.67 4727 SPECIAL ASS CONST.TRANS 394,197.00 0.00 0.00 -394,197.00 0.00 4730 DEBT SERV FUND TRANSFER 230,440.00 0.00 0.00 -230,440.00 0.00 SUBTOTAL TRANSFER TO OTHER FUND $-74,504.00 $-33,262.00 $-60,776.00 $13,728.00 81.57 4840 MERCHANDISE FOR RESALE 55,880.00 2,609.88 5,284.85 -50,595.15 9.46 SUBTOTAL COST OF SALES $55,880.00 $2,609.88 $5,284.85 $-50,595.15 9.46 4995 CONTINGENCY ACCOUNT 50.000.00 0.00 0.00 -50,000.00 0.00 SUBTOTAL OTHER EXPENDITURES $50.000.00 $0.00 $0.00 $-501000.00 0.00 FUND GENERAL TOTAL $12,170,705.00 sasmasaasssass $912,227.96 ssossssssss $1,946,026.41 sssssasasssss $-10,224,678.59 smasosassasmss s 15.99 aszs.-.sss 0 MEMORANDUM DATE: MARCH 28, 1997 TO: MICHAEL J. MCCAULEY, CITY MANAGER FROM: TIM JOHNSON, ASST. FINANCE DIRECTOR',~, SUBJECT: FEBRUARY 1997 LODGING TAX REPORT This report shows the amount collected and distributed to date. Feb. 1997 Feb. 1996 Total Taxes Total Taxes Taxes Taxes 1997 Collected YTD Collected YTD Collected Collected Budget 1997 1996 Comfort Inn 4,046.15 3,399.87 7,704.62 7,038.44 Brookdale Motel 0.00 307.38 0.00 556.38 Budgetel inn 4,106.83 3,277.74 7,627.12 5,991.49 i Hilton 16,434.46 13,736.28 32,106.13 26,732.46 Inn on the Farm 1,209.20 819.35 1,781.67 1,536.99 Days Inn 588.60 2,911.78 2,129.22 6,197.08 Super 8 3,786.28 2,667.50 6,690.58 5,495.27 Taxes Collected 30,171.52 27,119.90 58,039.34 53,548.11 Convention Bureau Share 14,331.47 12,881.95 206,625 27,568.69 25,435.35 City Share 15,840.05 14,237.95 228,375 30,470.65 28,112.76 Total Distributed 30,171.52 27,119.90 435,000 58,039.34 53,548.11 Brooklyn Center's hotels and motels collected a 3% tax on lodging from October 4, 1986 to January 31, 1990. Beginning February 1, 1990, a 6% tax on lodging was imposed. The tax must be remitted to the City by the 25th day of the month following collection. The City then has until the 15th of the following month to remit 95% of the first 3% collected to the North Metro Convention and Tourism Bureau. The City retains 5% of the first 3% collected to reimburse the cost of administering the program. The City also retains the .remaining 3% to compensate for the new limits placed on property taxes by the State Legislature. • S CITY OF BROOKLYN CENTER LIQUOR STORES FINANCIAL STATEMENTS For the Months and Periods Ended February 28, 1997 and 1996 • Finance Department 0 City of Brooklyn Center Municipal Liquor Stores Combined Liquor Stores For the Months and Periods Ended February 28, 1997 and 1996 February February Percent YTD YTO Percent 1997 1996 Change Change 1997 1996 Change Change Operating Revenues Liquor $65,259 $68,452 ($3,193) -4.7% $137,680 $137,441 $239 0.2% Wine 21,794 21,744 50 0.2% 42,962 41,719 1,243 3.0% Beer 101,057 102,765 (1,708) -1.7% 207,485 200,950 6,535 3.3% Mix 3,904 4,200 (296) -7.0% 8,161 7,997 164 2.0% Bottle Deposits 14 (8) 22 -269.0% 89 16 73 454.8% Miscellaneous 8,651 9,474 (823) -8.7% 17,932 18,050 (118) -0.7% Total Operating Revenues $200,679 $206,627 ($5,948) -2.9% $414,309 $406,173 $8,136 2.0% Cost of Sales Liquor $48,372 $50,476 ($2,104) -4.2% $102,034 $101,739 $295 0.3% Wine 15,488 15,543 (55) -0.4% 30,694 29,663 1,031 3.5% Beer 78,513 77,273 1,240 1.6% 160,985 153,262 7,723 5.0% Mix 2,612 2,827 (215) -7.6% 5,813 5,398 415 7.7% Miscellaneous 6,197 6,767 (570) -8.4% 13,346 12,893 453 3.5% Other 1,212 1,023 189 18.4% 2,551 2,062 489 23.7% Total Cost of Sales $152,393 $153,909 ($1,516) -1.0% $315,423 $305,017 $10,406 3.4% Gross Margin $48,286 $52,718 ($4,432) -8.4% $98,885 $101,156 ($2,271) -2.2% Operating Expenses Personal Services $26,389 $29,348 ($2,959) -10.1% $56,675 $56,288 $387 0.7% Supplies 321 1,001 (680) -67.9% 1,720 1,079 641 59.4% Services and Other Charges 5,385 6,030 (645) -10.7% 10,540 10,638 (98) -0.9% Insurance 1,364 1,329 35 2.6% 2,732 2,627 105 4.0% Utilities 2,488 1,783 705 39.6% 6,336 4,326 2,010 46.5% Rent 3,025 3,001 24 0.8% 5,977 5,928 49 0.8% Depreciation 3,549 1,660 1,889 113.8% 7,098 3,320 3,778 ,113.8% Capital Outlay 0 0 0 0.0% 0 0 0 0.0% Total Operating Expenses $42,522 $44,152 ($1,630) -3.7% $91,078 $84,206 $6,872 8.2% Nonoperating Revenues(Expenses) Interest Earnings $0 $0 $0 0.0% $0 $0 $0 0.0% Other Revenue/(Expense) 197 195 2 0.8% 277 235 42 17.7% Interest Expense 649 950 (301) -31.7% 1,310 1,915 (605) -31.6% Nonoperating Totals I ($452) ($755) $303 -40.1% ($1,034) ($1,680) $646 -38.5% Net Income (Loss) $5,312 $7,811 ($2,499) -32.0% $6,774 $15,270 ($8,496) -55.6% COMBINED LIQUITORES OPERATING REVENUES AND COST OF SALES LIQUOR Sales Cost of Sales Gross Margin Percent to Sales WINE Sales Cost of Sales Gross Margin Percent to Sales BEER Sales Cost of Sales Gross Margin Percent to Sales MIX - NOT TAXED Sales Cost of Sales Gross Margin Percent to Sales MIX - TAXED Sales Cost of Sales Gross Margin Percent to Sales MISCELLANEOUS Sales Cost of Sales Gross Margin Percent to Sales TOTALS Sales Bottle Deposits Cost of Sales Delivery Charges Credit Card Fees Inventory Variances Merchandise Breakage Gross Margin Percent to Sales • February February Percent YTD YTD Percent 1997 1996 Change Change 1997 19% Change Change 65,259 68,452 (3,193) -4.7% 137,680 137,441 239 0.2% 48,372 50,476 (2,104) -4.2% 102,034 101,739 295 0.3% 16,887 17,976 (1,089) -6.1% 35,645 35,702 (57) -0.2% 25.9% 26.3°i6 -0.4% 25.9% 26.0°x6 -0.1% 21,794 21,744 50 0.2% 42,962 41,719 1,243 3.0°x6 15,488 15,543 (55) -0.4% 30,694 29,663 1,031 3.5% 6,306 6,201 105 1.7% 12,268 12,056 212 1.8% 28.9% 28.5% 0.4% 28.6% 28.9% -0.3% 101,057 102,765 (1,708) -1.7% 207,485 200,950 6,535 3.3% 78,513 77,273 1,240 1.6% 160,985 153,262 7,723 5.0% 22,544 25,492 (2,948) -11.6% 46,501 47,688 (1,187) -2.5% 22.3% 24.8% -2.5% 22.4% 23.7% -1.3% 1,020 1,212 (192) -15.9% 2,204 2,344 (140) -6.0% 485 772 (287) -37.2% 1,460 1,525 (65) -4.2% 535 440 95 21.6% 744 819 (75) -9.2% 52.5% 36.3% 16.2% 33.7% 34.9% -1.2% 2,885 2,988 (103) -3.5% 5,957 5,653 304 5.4% 2,127 2,055 72 3.5% 4,352 3,873 479 12.4% 758 933 (175) -18.8% 1,604 1,780 (176) -9.9% 26.3% 31.2% -5.0% 26.9% 31.5% -4.6% 8,651 9,474 (823) -8.7% 17,932 18,050 (118) -0.7°x6 6,197 6,767 (570) -8.4% 13,346 12,893 453 3.5% 2,454 2,707 (253) -9.3% 4,586 5,157 (571) -11.1% 28.4% 28.6% -0.2% 25.6% 28.6% -3.0% 200,666 206,635 (5,969) -2.9% 414,220 406,157 8,063 2.0% 14 (8) 22 -269.0% 89 16 73 454.8% 151,182 152,886 (1,704) -1.1% 312,872 302,955 9,917 3.3% 678 636 42 6.7% 1,351 1,481 (130) -8.8% 242 128 114 89.2% 397 278 119 42.9% 183 190 (7) -3.4% 653 118 535 453.1°x6 108 69 39 55.9% 150 185 (35) -18.8% 48,286 52,718 (4,432) -8.4% 98,885 101,156 (2,271) -2.2% 24.1% 25.5% -1.4% 23.9% 24.9% -1.0% COMBINED LIQUOORES February February Percent YTD YTD Percent OPERATING EXPENSES 1997 1996 Change Change 1997 1996 Change Change Personal Services Salaries 22,746 24,478 (1,732) -7.1% 48,984 48,618 366 0.8% Payroll Taxes 2,880 4,095 (1,215) -29.7% 6,166 6,118 48 0.8% Employee Benefits 763 775 (12) -1.6% 1,526 1,552 (26) -1.7% Total Personal Services 26,389 29,348 (2,959) -10.1% 56,675 56,288 387 0.7% Supplies General Supplies 298 953 (655) -68.7% 1,672 953 719 75.4% Cleaning Supplies 0 0 0 0.0% 0 0 0 0.0% Repair & Maint. Supplies 0 0 0 0.0% 0 55 (55) -100.011/0 Laundry 23 48 (25) -51.4% 48 71 (23) -32.6% Total Supplies 321 1,001 (680) -67.9% 1,720 1,079 641 59.4% Services & Other Charges Administrative Service 2,507 2,922 (415) -14.2% 5,014 5,844 (830) -14.2% LOGIS Charges 397 1,296 (899) -69.4% 1,741 1,296 445 34.3% Audit & Financial Fees 0 0 0 0.0% 0 0 0 0.0% Protection Services 101 96 5 5.6% 203 194 9 4.5% Other Contractual Services 4 5 (1) -15.2% 8 52 (44) -83.7% Advertising 110 110 (1) -0.5% 217 110 107 97.3% Uncollectible Returned Cks 105 147 (42) -28.3% 173 423 (250) -59.2% Check Verification Fees 286 470 (184) -39.2% 571 913 (342) -37.4% License, Taxes and Fees 0 0 0 0.0% 0 0 0 0.0% Central Garage Charges 181 507 (326) -64.3% 367 828 (461) -55.7% Repairs 1,528 351 1,177 335.30/6 1,879 702 1,177 167.7% Miscellaneous 60 0 60 100.0% 139 0 139 100.0% Cash (Over)Short 105 126 (21) -16.4% 227 276 (49) -17.7% Total Services & Other Chgs. 5,385 6,030 (645) -10.7% 10,540 10,638 (98) -0.9% Insurance Dram Shop 1,091 1,051 40 3.8% 2,181 2,071 110 5.3% General Liability & Property 273 278 (5) -1.7% 551 556 (5) -1.0% Total Insurance 1,364 1,329 35 2.6% 2,732 2,627 105 4.011/6 Utilities Electric 1,456 760 696 91.5% 3,847 2,246 1,601 71.3% Gas 531 553 (22) -4.1% 1,495 1,156 339 29.4% Telephone 395 403 (8) -2.0% 779 790 (11) -1.4% Waste Disposal 107 67 40 60.2% 215 134 81 60.2% Water 0 0 0 0.0% 0 0 0 0.0% Total Utilities 2,488 1,783 705 39.6% 6,336 4,326 2,010 46.5% Building Rent 3,025 3,001 24 0.8% 5,977 5,928 49 0.8% Depreciation 3,549 1,660 1,889 113.8% 7,098 3,320 3,778 113.8% Capital Outlay 0 0 0 0.0% 0 0 0 0.0% Total Operating Expenses 42,522 44,152 (1,630) -3.7% 91,078 84,206 6,872 8.2% o e. t * , c~io~• 21.2% 21.4% -n 20Th 7? noA I)n 704 a 10Z ED LIQU&ORES O BI M C M N NONOPERATING REVENUES/ February February Percent YTD YTD Percent (EXPENSES) 1997 1996 Change Change 1997 1996 Change Change Interest Earnings 0 0 0 0.0% 0 0 0 0.0% Other Rev/(Exp) Check Process Fees 60 80 (20) -25.096 140 120 20 16.7% Other 137 115 22 18.8% 137 115 22 18.8% Total Other Rev/(Exp) 197 195 2 0.8% 277 235 42 17.7% Interest Expense 649 950 (301) -31.7% 1,310 1,915 (605) -31.6% Nonoperating Totals (452) (755) 303 -40.1% (1,034) (1,680) 646 -38.5% Percent to Sales -0.2% -0.4% 0.1% -0.2% -0.4% 0.2% NET INCOME (LOSS) 5,312 7,811 (2,499) -32.0% 6,774 15,270 (8,496) -55.6% Percent to Sales 2.6% 3.8% -1.1% 1.6% 3.8% -2.1% City of Brooklyn Center Municipal Liquor Stores Humboldt Liquor Store For the Months and Periods Ended February 28, 1997 and 1996 February February Percent YTD YTD Percent 1997 1996 Change Change 1997 1996 Change Change Operating Revenues Liquor $20,709 $20,606 $103 0.5% $43,748 $41,504 $2,244 5.4% Wine 6,397 6,218 179 2.9% 12,530 11,554 976 8.40A Beer 30,564 30,439 125 0.4% 61,890 60,119 1,771 2.9% Mix 1,175 1,216 (41) -3.4% 2,550 2,330 220 9.4% Bottle Deposits (6) 3 (9) -300.0% 8 (12) 20 -170.0% Miscellaneous 2,279 2,079 200 9.6% 4,480 4,007 473 11.8% Total Operating Revenues $61,118 $60,561 $557 0.9% $125,206 $119,502 $5,704 4.8% Cost of Sales Liquor $15,248 $15,112 $136 0.9% $32,073 $30,547 $1,526 5.0% Wine 4,513 4,425 88 2.0% 8,783 8,163 620 7.6% Beer 23,564 22,381 1,183 5.3% 47,440 45,187 2,253 5.0% Mix 796 818 (22) -2.7% 1,932 1,580 352 22.3% Miscellaneous 1,609 1,508 101 6.7% 3,162 2,882 280 9.7% Other 324 285 39 13.8% 685 660 25 3.7% Total Cost of Sales $46,054 $44,529 $1,525 3.4% $94,074 $89,019 $5,055 5.7% Gross Margin $15,064 $16,032 ($968) -6.0% $31,133 $30,483 $650 2.1% Operating Expenses Personal Services $8,392 $9,283 ($891) -9.60A $18,670 $17,750 $920 5.2% Supplies 120 378 (258) -68.2% 515 386 129 33.4% Services and Other Charges 1,879 2,042 (163) -8.0% 3,425 3,750 (325) -8.7% Insurance 406 411 (5) -1.1% 829 812 17 2.1% Utilities 942 280 662 236.6% 1,905 1,228 677 55.2% Rent 0 0 0 0.0% 0 0 0 0.096 Depreciation 1,317 860 457 53.1% 2,634 1,720 914 53.1% Capital Outlay 0 0 0 0.0% 0 0 0 0.0% Total Operating Expenses $13,057 $13,254 ($197) -1.5% $27,978 $25,646 $2,332 9.1% Nonoperating Revenues(Expenses) Interest Earnings $0 $0 $0 0.0% $0 $0 $0 0.0% Other Revenue/(Expense) 53 46 7 15.7% 93 46 47 102.6% Interest Expense 649 950 (301) -31.7% 1,310 1,915 (605) -31.6% Nonoperating Totals ($596) ($904) $309 -34.1% ($1,217) ($1,869) $652 -34.9% Net Income (Loss) $1,412 $1,874 ($462) -24.6% $1,937 $2,968 ($1,031) -34.7% HUMBOLDT LIQUOTORE 0 0 OPERATING REVENUES AND February February Percent YTD YTD Percent COST OF SALES 1997 1996 Change Change 1997 1996 Change Change LIQUOR Sales 20,709 20,606 103 0.5% 43,748 41,504 2,244 5.4% Cost of Sales 15,248 15,112 136 0.9% 32,073 30,547 1,526 5.0% Gross Margin 5,461 5,494 (33) -0.6% 11,675 10,957 718 6.6% Percent to Sales 26.4% 26.7% -0.3% 26.7% 26.4% 0.3% WINE Sales 6,397 6,218 179 2.9% 12,530 11,554 976 8.4% Cost of Sales 4,513 4,425 88 2.0% 8,783 8,163 620 7.6% Gross Margin 1,884 1,793 91 5.1% 3,747 3,391 356 10.5% Percent to Sales 29.4% 28.8% 0.6% 29.9% 29.3% 0.6% BEER Sales 30,564 30,439 125 0.4% 61,890 60,119 1,771 2.9% Cost of Sales 23,564 22,381 1,183 5.3% 47,440 45,187 2,253 5.0% Gross Margin 7,000 8,058 (1,058) -13.1% 14,451 14,932 (481) -3.2% Percent to Sales 22.9% 26.5% -3.6% 23.3% 24.8% -1.5% MIX - NOT TAXED Sales 333 331 2 0.7% 731 699 32 4.6% Cost of Sales 161 206 (45) -21.9% 494 433 61 14.1% Gross Margin 172 125 47 37.94A 237 266 (29) -11.0% Percent to Sales 51.7% 37.8% 14.0% 38.5% 38.1% 0.4% MIX - TAXED Sales 842 885 (43) -4.9% 1,819 1,631 188 11.5% Cost of Sales 635 612 23 3.8% 1,437 1,147 290 25.3% Gross Margin 207 273 (66) -24.3% 382 484 (102) -21.1% Percent to Sales 24.6% 30.8% -6.3% 21.0% 29.7% -8.7% MISCELLANEOUS Sales 2,279 2,079 200 9.6% 4,480 4,007 473 11.8% Cost of Sales 1,609 1,508 101 6.7% 3,162 2,882 280 9.7% Gross Margin 670 571 99 17.4% 1,318 1,125 193 17.1% Percent to Sales 29.4% 27.5% 1.9% 29.4% 28.1% 1.3% TOTALS Sates 61,124 60,558 566 0.9% 125,198 119,514 5,684 4,8% Bottle Deposits (6) 3 (9) -300.0% 8 (12) 20 -170.0% Cost of Sales 45,729 44,244 1,485 3.4% 93,389 88,359 5,030 5.7% Delivery Charges 183 178 5 3,0% 386 453 (67) -14.9% Credit Card Fees 76 41 35 85.0% 116 80 36 44.8% Inventory Variances 65 30 35 117.0% 163 67 96 142.9% Merchandise Breakage 0 36 (36) -100.0% 20 60 (40) -66.0% Gross Margin 15,064 16,032 (968) -6.0% 31,133 30,483 650 2.1% Percent to Sales 24.6% 26.5% -1.8% 24.9% 25.5% -0.6% HUMBOLDT LIQUOTORE a • • r February February Percent January YTD Percent OPERATING EXPENSES 1997 1996 Change Change 1996 1996 Change Change - Personal Services Salaries 7,233 7,871 (638) -8.1% 16,246 15,595 651 4.2% Payroll Taxes 955 1,307 (352) -26.9% 2,118 1,943 175 9.0% ' Employee Benefits 204 105 99 94.2% 306 212 94 44.3% Total Personal Services 8,392 9,283 (891) -9.6% 18,670 17,750 920 5.2% Supplies General Supplies 112 361 (249) -69.0% 499 361 138 38.2% Cleaning Supplies 0 0 0 0.0% 0 0 0 0.0% Repair & Maint. Supplies 0 0 0 0.0°N 0 0 0 0.0% Laundry 8 17 (9) -53.0% 16 25 (9) -36.1% Total Supplies 120 378 (258) -68.2% 515 386 129 33.4% Services & Other Charges Administrative Service 757 974 (217) -22.3% 1,514 1,948 (434) -22.3% LOGIS Charges 132 432 (300) -69.4% 580 432 148 34.3% Audit & Financial Fees 0 0 0 0.0% 0 0 0 0.0% Protection Services 34 34 0 0.6% 68 68 0 0.6% Other Contractual Services 4 5 (1) -15.2% 8 28 (20) -69.7% Advertising 0 0 0 0.0% 0 0 0 0.0% Uncollectible Returned Cks 103 49 54 110.8% 73 145 (72) 49.6% Check Verification Fees 64 188 (124) -65.7% 121 376 (255) -67.8% License, Taxes and Fees 0 0 0 0.0% 0 0 0 0.0% Central Garage Charges 60 169 (109) -64.3% 122 283 (161) -56.8% Repairs 671 117 554 473.5% 788 234 554 236.80A Miscellaneous 0 0 0 0.0% 0 0 0 0.0% Cash (Over)Short 52 74 (22) -29.8% 149 236 (87) -36.7% Total Services & Other Chgs. 1,879 2,042 (163) -8.0% 3,425 3,750 (325) -8.7% Insurance Dram Shop 325 313 12 3.9% 651 616 35 5.6% General Liability & Property 81 98 (17) -17.2% 179 196 (17) -8.9% Total insurance 406 411 (5) -1.1% 829 812 17 2.1% Utilities Electric 671 0 671 100.0% 1,318 666 652 97.8% Gas 87 111 (24) -21.8% 225 233 (8) -3.6% Telephone 141 146 (5) -3.2% 277 284 (7) -2.4% Waste Disposal 43 23 20 86.7% 86 45 41 90.9% Water 0 0 0 0.0% 0 0 0 0.0% Total Utilities 942 280 662 236.6% 1,905 1,228 677 55.2% Building Rent 0 0 0 0.00/0 0 0 0 0.0% Depreciation 1,317 860 457 53.1% 2,634 1,720 914 53.1% Capital Outlay 0 0 0 0.0% 0 0 0 0.0% Total Operating Expenses 13,057 13,254 (197) -1.5% 27,978 25,646 2,332 9.1% Percent to Sales' 21.4% 21.9% -0.5% 72 30A '11 r04 n nor ,TORE ~BOLDT ►JQ 4OPERATING REVENNES! XPENSES) Brest Earnings that Revl1} C V Process Fees Other ev! EXP) Total other R Interest Expense NonWerabng Totals percent to sales NET INCOME (LOSS) percent to sales percent Chan9,e,.,_.-- - ~ YTO Janus 1993 C Q.0°~= Percent 1996 0 ~ Feruary Change Change % 0 0 - 200.0% 70;6 40 27 FebruerY 1997 1996 0. , - 0.0 20 . 7 102.6°,b 0 60 26 47 0 0.0% 33 46 .310%_ 0 27.71 " 93 _ (60-5..5 20 7 - 15.7%_ - 1,915 _34,9%, 20 26. - 7 1,310 652 33 46 .31.7°ti (1,8691_ 53 (301). (121,71 0.6% 649 309_ .343% _ (904) ~1 X0311 (596). 0.5% 2.968 1937 , .1.0% _2 1.874 1,412 4,8% 3.1% 2.3% J .y - I City of Brooklyn Center Y Municipal Liquor Stores Boulevard Liquor Store For the Months and Periods Ended February 28, 1997 and 1996 February February Percent YTD YTD Percent 1997 1996 Change Change 1997 1996 Change Change Operating Revenues Liquor $19,922 $21,979 ($2,057) -9.4% $42,156 $43,928 ($1,772) 4.0% Wine 7,692 7,916 (224) -2.8% 15,158 15,691 (533) -3.4% Beer 30,963 31,006 (43) -0.1% 62,761 60,290 2,471 4.1% Mix 1,258 1,387 (129) -9.3% 2,502 2,725 (223) -8.2% Bottle Deposits 31 (13) 44 -336.9% 51 34 17 50.9% Miscellaneous 3,090 3,317 (227) -6.8% 6,387 6,250 137 2.2% Total Operating Revenues $62,956 $65,592 ($2,636) 4.0% $129,015 $128,918 $97 0.1% Cost of Sales Liquor $14,760 $16,220 ($1,460) -9.00A $31,309 $32,625 ($1,316) 4.0% Wine 5,554 5,714 (160) -2.8% 11,027 11,253 (226) -2.0% Beer 24,155 23,385 770 3.3% 48,977 45,976 3,001 6.5% Mix 874 934 (60) -6.4% 1,752 1,817 (65) -3.6% Miscellaneous 2,204 2,305 (101) 4.4% 4,504 4,405 99 2.3% Other 415 369 46 12.3% 852 598 254 42.4% Total Cost of Sales $47,961 $48,927 ($966) -2.0% $98,421 $96,674 $1,747 1.8% Gross Margin $14,995 $16,665 ($1,670) -10.0% $30,594 $32,244 ($1,650) -5.1% Operating Expenses Personal Services $9,239 $10,455 ($1,216) -11.6% $19,421 $19,768 ($347) -1.8% Supplies 137 307 (170) -55.3% 659 363 296 81.5% Services and Other Charges 1,935 2,041 (106) -5.2% 3,666 3,465 201 5.8% Insurance 448 445 3 0.7% 901 879 22 2.5% Utilities 816 832 (16) -1.9% 2,401 1,650 751 45.5% Rent 0 0 0 0.0% 0 0 0 0.0% Depreciation 902 400 502 125.5% 1,804 800 1,004 125.5% Capital Outlay 0 0 0 0.0% 0 0 0 0.0% Total Operating Expenses $13,478 $14,480 ($1,002) -6.9% $28,852 $26,925 $1,927 7.2% Nonoperating Revenues(Expenses) Interest Earnings $0 $0 $0 0.0% $0 $0 $0 0.0°/0 Other Revenue/(Expense) 73 28 45 160.7% 93 68 25 36.8% Interest Expense 0 0 0 0.0% 0 0 0 0.04A Nonoperating Totals $73 $28 $45 160.70A $93 $68 $25 36.8% Net Income (Loss) $1,590 $2,213 ($623) -28.1% $1,834 $5,387 ($3,553) -66.0% BOULEVARD LIASTORE OPERATING REVENUES AND COST OF SALES LIQUOR Sales Cost of Sales Gross Margin Percent to Sales WINE Sales Cost of Sales Gross Margin Percent to Sales BEER Sales Cost of Sales Gross Margin Percent to Sales MIX - NOT TAXED Sales Cost of Sales Gross Margin Percent to Sales MIX - TAXED Sales Cost of Sales Gross Margin Percent to Sales MISCELLANEOUS Sales Cost of Sales Gross Margin Percent to Sales TOTALS Sales Bottle Deposits Cost of Sales Delivery Charges Credit Card Fees Inventory Variances Merchandise Breakage Gross Margin Percent to Sales 0 February February Percent YTD YTD Percent 1997 1996 Change Change 1997 1996 Change Change 19,922 21,979 (2,057) -9.4% 42,156 43,928 (1,772) -4.0% 14,760 16,220 (1,460) -9.0% 31,309 32,625 (1,316) -4.0% 5,163 5,759 (596) -10.4% 10,847 11,303 (456) -4.0% 25.9% 26.2% -0.3% 25.7% 25.7% 0.0% 7,692 7,916 (224) -2.8% 15,158 15,691 (533) -3.4% 5,554 5,714 (160) -2.8% 11,027 11,253 (226) -2.0% 2,138 2,202 (64) -2.9% 4,131 4,438 (307) -6.9% 27.8% 27.8% 0.0% 27.3% 28.3% -1.0% 30,963 31,006 (43) -0.1% 62,761 60,290 2,471 4.1% 24,155 23,385 770 3.3% 48,977 45,976 3,001 6.5% 6,809 7,621 (812) -10.7% 13,785 14,314 (529) -3.7% 22.0% 24.6% -2.6% 22.0% 23.7% -1.8% 316 415 (99) -23.7% 709 778 (69) -8.9% 178 263 (85) -32.5% 477 497 (20) -4.1% 139 152 (13) -8.6% 232 281 (49) -17.3% 43.9% 38.6% 7.3% 32.8% 36.1% -3.3% 942 972 (30) -3.1% 1,792 1,947 (155) -7.9% 697 671 26 3.8% 1,276 1,320 (44) -3.4% 245 301 (56) A8.50A 517 627 (110) -17.6% 26.0% 31.0% -4.9% 28.8% 32.2% -3.4% 3,090 3,317 (227) -6.8% 6,387 6,250 137 2.2% 2,204 2,305 (101) -4.4% 4,504 4,405 99 2.3% 886 1,012 (126) -12.5% 1,883 1,845 38 2.1% 28.7% 30.5% -1.8% 29.5% 29.5% 0.0% 62,925 65,605 (2,680) -4.1% 128,963 128,884 79 0.1% 31 (13) 44 -336.9% 51 34 17 50.9% 47,547 48,558 (1,011) -2.1% 97,569 96,076 1,493 1.6% 228 235 (7) -3.0% 433 505 (72) -14.3% 97 43 54 124.80.6 152 97 55 56.4% 49 91 (42) -46.4% 226 (61) 287 -471.00%o 41 0 41 100.0% 41 57 (16) -27.9% 14,995 16,665 (1,670) -10.0% 30,594 32,244 (1,650) -5.1% 23.8% 25.4% -1.6% 23.7% 25.0% -1.3% BOULEVARD Ut1WTORE February February Percent YTD YTD Percent - OPERATING EXPENSES 1997 1996 Change Change 1997 1996 Change Change Personal Services Salaries 8,017 8,693 (676) -7.8°x6 16,836 17,021 (185) -1.1% Payroll Taxes 1,018 1,497 (479) -32.0% 2,127 2,217 (90) -4.1% Employee Benefits 204 265 (61) -23.0% 459 530 (71) -13.4% Total Personal Services 9,239 10,455 (1,216) -11.6% 19,421 19,768 (347) -1.8% Supplies General Supplies 136 304 (168) -55.3% 654 304 350 115.2% Cleaning Supplies 0 0 0 0.0% 0 0 0 0.0% Repair & Maint. Supplies 0 0 0 0.0% 0 55 (55) -100.00/0 Laundry 2 3 (1) -47.0% 5 4 1 19.3% Total Supplies 137 307 (170) -55.3% 659 363 296 81.5% Services & Other Charges Administrative Service 805 974 (169) -17.4% 1,610 1,948 (338) -17.4% LOGIS Charges 132 432 (300) -69.4% 580 432 148 34.3% Audit & Financial Fees 0 0 0 0.0% 0 0 0 0.0% Protection Services 17 17 0 1.8% 35 35 (0) -1.1% Other Contractual Services 0 0 0 0.0% 0 12 (12) -100.0% Advertising 110 110 (1) -0.5% 217 110 107 97.3% Uncollectible Returned Cks (16) 49 (65) -132.9% 31 133 (102) -76.6% Check Verification Fees 86 145 (59) -40.7% 165 ,281 (116) -41.3% License, Taxes and Fees 0 0 0 0.0% 0 0 0 0.0% Central Garage Charges 60 169 (109) -64.3% 122 284 (162) -56.9% Repairs 671 117 554 473.5% 788 234 554 236.8% Miscellaneous 60 0 60 100.0% 139 0 139 100.0% Cash (Over)Short 10 28 (18) -65.0% (22) (4) (18) 438.5% Total Services & Other Chgs. 1,935 2,041 (106) -5.2% 3,666 3,465 201 5.8% Insurance Dram Shop 356 348 8 2.4% 713 685 28 4.1% General Liability & Property 92 97 (5) -5.3% 188 194 (6) -2.9% Total Insurance 448 445 3 0.7% 901 879 22 2.5% Utilities Electric 351 378 (27) -7.2% 1,167 753 414 55.0% Gas 322 306 16 5.3% 949 606 343 56.7% Telephone 122 127 (5) -4.2% 242 248 (6) -2.4% Waste Disposal 21 21 0 2.0% 43 43 (0) -0.4% Water 0 0 0 0.0% 0 0 0 0.0% Total Utilities 816 832 (16) -1.9% 2,401 1,650 751 45.5% Building Rent 0 0 0 0.0% 0 0 0 0.00/0 Depreciation 902 400 502 125.5% 1,804 800 1,004 125.5% Capital Outlay 0 0 0 0.0% 0 0 0 0.0% Total Operating Expenses 13,478 14,480 (1,002) -6.9% 28,852 26,925 1,927 7.2% Percent to Sales: 21.4% 22.1% -0.7% 22,4% IX) qW, - Got percent charge - ylo 1996 - percent 1997 0 0 SORE February ~ Change - Change 0% 0 0 0.0% 0 89.3% LEVARO tlG1 Fe 0 . 36.8°16 40 25 JOP END lESr ERATING REV j997 997 0 0% 00 40 53. 28 25 68 ► - 0.0°k XPENSESI 0 - 20 . 1 89.3% . 93 ' may 0 ,rest Earn+n9x 0 20 28 25 45 160% r---- 0 . 360% 25 Char Re1,t(Ex ~ ss Fees . 53 28 _ 73 0 0.0 ~0 93 , 68 J 0.0% - Oak proce Other VIP(p) - 0 0 - 45 160 0.1% - Re TotalOther 5 (3.553 ~ Interest Expens' 73~ 0.0% 0.1% 1 f834 5,367,: ►s NOnMeratin9 iota 0.1% 623 1,4% 4.294 to sales percent 2.213 1,590 COME (LOSSy NET IN 2,5016 S„ I percent to sales City of Brooklyn Center Municipal Liquor Stores Northbrook Liquor Store For the Months and Periods Ended February 28, 1997 and 1996 February February Percent YTD YTD Percent 1997 1996 Change Change 1997 1996 Change Change Operating Revenues Liquor $24,628 $25,867 $1,473 5.7% $51,776 $52,009 ($233) -0.4% Wine 7,705 7,610 95 1.3% 15,274 14,474 800 5.5% Beer 39,530 41,320 (1,790) -4.3% 82,834 80,541 2,293 2.8% Mix 1,471 1,597 (126) -7.9% 3,109 2,942 167 5.7% Bottle Deposits (11) 2 (13) -664.0% 29 (6) 35 -584.0% Miscellaneous 3,282 4,078 (796) -19.5% 7,065 7,793 (728) -9.3% Total Operating Revenues $76,605 $80,474 ($3,869) -4.8% $160,088 $157,753 $2,335 1.5% Cost of Sales Liquor $18,365 $19,144 ($779) -4.1% $38,652 $38,567 $85 0.2% Wine 5,420 5,404 16 0.396 10,884 10,247 637 6.2% Beer 30,795 31,507 (712) -2.3% 64,569 82,099 2,470 4.0% Mix 941 1,075 (134) -12.4% 2,129 2,001 128 6.4% Miscellaneous 2,384 2,954 (570) -19.3% 5,680 5,606 74 1.3% Other 473 369 104 28.1% 1,015 804 211 26.2% Total Cost of Sales $58,378 $60,453 ($2,075) -3.4% $122,928 $119,324 $3,604 3.0% Gross Margin $18,226 $20,021 ($1,795) -9.0% $37,159 $38,429 ($1,270) -3.3% Operating Expenses Personal Services $8,758 $9,610 ($852) -8.9% $18,585 $18,770 ($185) -1.0% Supplies 64 316 (252) -79.8% 546 330 216 65.5% Services and Other Charges 1,571 1,947 (376) -19.3% 3,449 3,423 26 0.7% Insurance 509 473 36 7.7% 1,002 936 66 7.0% Utilities 730 671 59 8.8% 2,029 1,448 581 40.1% Rent 3,025 3,001 24 0.8% 5,977 5,928 49 0.8% Depreciation 1,330 400 930 232.5% 2,660 800 1,860 232.5% Capital Outlay 0 0 0 0.0% 0 0 0 0.0% Total Operating Expenses $15,987 $16,418 ($431) -2.6% $34,248 $31,635 $2,613 8.3% Nonoperating Revenues(Expenses) Interest Earnings $0 $0 $0 0.0% $0 $0 $0 0.0% Other Revenuef(Expense) 70 121 (51) -41.8% 90 121 (31) -25.3% Interest Expense 0 0 0 0.0% 0 0 0 0.0% Nonoperating Totals $70 $121 ($51) 41.8% $90 $121 ($31) -25.3% Net Income (Loss) $2,309 $3,724 ($1,415) -38.0% $3,002 $6,915 ($3,913) -56.6% NORTHBROOKLIO STORE • OPERATING REVENUES AND February February Percent YTD YTD Percent - COST OF SALES 1997 1996 Change Change 1997 1996 Change Change LIQUOR Sales 24,628 25,867 (1,239) -4.8% 51,776 52,009 (233) -0.4% Cost of Sales 18,365 19,144 (779) -4.1% 38,652 38,567 85 0.2% Gross Margin 6,263 6,723 (460) -6.8% 13,124 6,719 6,405 95.3% Percent to Sales 25.4% 26.0% -0.6% 25.3% 25.7% -0.4% WINE Sales 7,705 7,610 95 1.3% 15,274 14,474 800 5.5% Cost of Sales 5,420 5,404 16 0.3% 10,884 10,247 637 6.2% Gross Margin 2,285 2,206 79 3.6% 4,390 2,023 163 8.1% Percent to Sales 29.7% 29.0% 0.7% 28.7% 29.5% -0.7% BEER Sales 39,530 41,320 (1,790) -4.3% 82,834 80,541 2,293 2.8% Cost of Sales 30,795 31,507 (712) -2.3% 64,569 62,099 2,470 4.0% Gross Margin 8,735 9,813 (1,078) -11.0% 18,265 8,629 (177) -2.0% Percent to Sales 22.1% 23.7% -1.7% 22.1% 22.006 0.0% MIX - NOT TAXED Sales 370 466 (96) -20.6% 764 867 (103) -11.9% Cost of Sales 146 303 (157) -51.8% 490 595 (105) -17.7% Gross Margin 224 163 61 37.3% 274 109 2 2.1% Percent to Sales 60.5% 35.0% 25.5% 35.9% 27.2% 8.7% MIX - TAXED Sales 1,101 1,131 (30) -2.7% 2,345 2,075 270 13.0% Cost of Sales 795 772 23 3.00A 1,639 1,406 233 16.6% Gross Margin 306 359 (53) -14.9% 706 309 37 12.0% Percent to Sales 27.8% 31.7% -4.0% 30.1% 32.8% -2.7% MISCELLANEOUS Sales 3,282 4,078 (796) -19.5% 7,065 7,793 (728) -9.3% Cost of Sales 2.384 2,954 (570) -19.3% 5,680 5,606 74 1.3% Gross Margin 898 1,124 (226) -20.1% 1,385 2,187 (802) -36.7% Percent to Sales 27.4% 27.6% -0.2% 19.6% 28.6% -9.0% TOTALS Sales 76,616 80,472 (3,856) -4.8% 160,059 157,759 2,300 1.5% Bottle Deposits (11) 2 (13) -664.0% 29 (6) 35 -584.0% Cost of Sales 57,906 60,084 (2,178) -3.6% 121,914 118,520 3,394 2.9% Delivery Charges 267 223 44 19.7% 533 523 10 1.9% Credit Card Fees 70 44 26 58.4% 130 101 29 28.4% Inventory Variances 70 69 1 0.8% 264 112 152 135.4% Merchandise Breakage 67 33 34 101.5% 89 68 21 30.4% Gross Margin 18,226 20,021 (1,795) -9.0% 37,159 38,429 (1,270) -3.3% Percent to Sales 23.8% 24.9% -1.1% 23.2% 24.4% -1.1% NORTHBROOK LOR STORE • February February Percent OPERATING EXPENSES 1997 1996 Change Change Personal Services Salaries 7,495 7,914 (419) -5.3% Payroll Taxes 908 1,291 (383) -29.7% Employee Benefits 355 405 (50) -12.3% Total Personal Services 8,758 9,6i0 (852) -8.90,6 Supplies General Supplies 50 288 (238) -82.6% Cleaning Supplies 0 0 0 0.0% Repair & Maint. Supplies 0 0 0 0.0% Laundry 14 28 (14) -50.9% Total Supplies 64 316 (252) -79.8% Services & Other Charges Administrative Service 945 974 (29) -3.0% LOGIS Charges 132 432 (300) -69:40A Audit & Financial Fees 0 0 0 0.0% Protection Services 50 45 5 10.8% Other Contractual Services 0 0 0 0.0% Advertising 0 0 0 0.0% Uncolbctlble Returned Cks 18 49 (31) -62.7% Check Verification Fees 135 137 (2) -1.1% License, Taxes and Fees 0 0 0 0.0% Central Garage Charges 60 169 (109) -64.3% Repairs 186 117 69 59.0% Miscellaneous 0 0 0 0.00/0 Cash (Over)Short 44 24 20 81.30,6 Total Services & Other Chgs. 1,571 1,947 (376) -19.3% Insurance Dram Shop 409 390 19 4.9% General Liability & Property 100 83 17 20.8% Total Insurance 509 473 36 7.7% Utilities Electric 434 382 52 13.5% Gas 122 136 (14) -10.6% Telephone 132 130 2 1.5°/6 Waste Disposal 43 23 20 86.70A Water 0 0 0 0.0% Total Utilities 730 671 59 8.80A Building Rent 3,025 3,001 24 0.8% Depreciation 1,330 400 930 232.5% Capital Outlay 0 0 0 0.0% Total Operating Expenses 15,987 16,418 (431) -2.60,6 Percent to Sales: 20.9% 20.4% 0.5% M YTD January Percent 1997 1996 Change Change 15,902 16,002 (100) -0.6% 1,922 1,958 (36) -1.9% 761 810 (49) -6.1% 18,585 18,770 (185) -1.0% 519 288 231 80.2% 0 0 0 0.0% 0 0 0 0.0% 27 42 (15) -35.5% 546 330 216 65.5% 1,890 1,948 (58) -3.0% 580 432 148 34.3% 0 0 0 0.0% 100 91 9 9.6% 0 12 (12) -100.0% 0 0 0 0.0% 68 145 (77) -52.8% 285 256 29 11.4% 0 0 0 0.0% 122 261 (139) -53.1% 303 234 69 29.6% 0 0 0 0.0% 99 44 55 126.1% 3,449 3,423 26 0.7% 818 770 48 6.2% 184 166 18 10.7% 1,002 936 66 7.0% 1,363 827 536 64.8% 321 317 4 1.4% 259 258 1 0.6% 88 46 40 86.7% 0 0 0 0.0% 2,029 1,448 581 40.1% 5,977 5,928 49 0.8% 2,660 800 1,860 232.5% 0 0 0 0.0°b 34,248 31,635 2,613 8.3% 21.4% _ 19 7°,6 _ 7% NORTHBROOK LOR STORE NONOPERATING REVENUES/ February February Percent YTD January Percent' (EXPENSES) 1997 1996 Change Change 1997 1996 Change Change Interest Earnings 0 0 0 0.0% 0 0 0 0.0% Other Rev/(Exp) Check Process Fees 20 60 (40) -66.7% 40 60 (20) -33.3% Other 50 61 (11) -17.4% 50 61 (11) -17.4% Total Other Rev/(Exp) 70 121 (51) -41.8% 90 121 (31) -25.3% Interest Expense 0 0 0 0.0% 0 0 0 0.04,6 Nonoperating Totals 70 121 (51) -41.8% 90, 121 (31) -25.3% Percent to Sales 0.1% 0.2% -0.1% 0.1% 0.11% 0.0% NET INCOME (LOSS) 2,309 3,724 (1,415) -38.0% 3,002 6,915 (3,913) -56.6% Percent to Sales 3.00A 4.6% -1.6% 1.9% 4.4% -2.5% • CITY OF BROOKLYN CENTER EARLE BROWN HERITAGE CENTER FINANCIAL STATEMENTS For the Months and Periods Ended February 28, 1997 & 1996 • Finance Department 0 • Earle Brown Heritage Center Statement of Revenues & Expenses For the Months and Periods Ended February 28, 1997 & 1996 February February YTD YTD 1997 1996 1997 1996 Operating Revenues Convention Center 33,724 47,906 70,942 96,457 Catering Operations 56,965 69,925 133,592 169,177 Inn on the Farm 21,382 16,300 35,843 31,072 Earles 5,438 5,863 12,389 10,172 Commercial Office Rentals 9,004 9,511 18,008 19,023 Total Revenues 126,513 149,505 270,773 325,901 Operating Expenses is Personal Services 55,975 60,395 117,648 120,235 Administrative Services 4,400 3,976 8,800 7,952 Supplies 5,071 5,390 12,829 14,638 Services & Other Charges 20,208 33,052 40,901 58,174 Utilities 10,448 5,547 20,342 18,042 Property Taxes 3,215 5,300 6,430 10,600' Interest Expense 2,080 3,206 5,491 6,356 Catering Expenses 63,097 66,918 135,708 146,566 Total Expenses 164,495 183,784 348,150 382,563 Income (Loss) Before Capital Outlay (37,983) (34,279) (77,376) (56,662) Capital Outlay 4,100 7,001 56,355 9,100 • Net Income (Loss) (42,083) (41,280) (133,731) (65,762) ' Per EDA Resolution No. 96-35, $50,000 of cash from 1996 operating revenues in excess of operating expenses were designated to defray this cost of carpet replacement at Carriage Hall. 0 Earle Brown Heritage Center Catering Operations and Convention Center Statement of Revenues & Expenses For the Months and Periods Ended February 28, 1997 & 1996 February February YTD YTD 1997 1996 1997 1996 Revenues Food and Beverage 55,582 68,369 131,238 165,004 Cost of Sales 13,561 14,152 33,364 40,208 Gross Profit 42,022 54,217 97,875 124,796 Room Rentals 23,319 34,349 52,340 67,978 Equipment Rentals 9,649 10,183 15,366 19,863 Event Labor & Services 665 3,293 3,033 8,471 Miscellaneous 1,473 1,637 2,558 4,318 Total Revenues 77,128 103,679 171,170 225,426 Expenses Payroll and Employee Benefits 50,550 67,166 111,383 137,759 . Supplies, Laundry & Rentals 8,578 11,336 15,765 21,576 Marketing 4,721 5,027 8,405 10,641 General & Administrative 2,747 4,358 6,392 10,348 Utilities 8,911 6,407 17,501 19,223 Amortization 596 596 1,192 1,192 Equipment Leases 2,675 3,030 3,453 4,566 Insurance 1,539 1,854 3,154 3,761 Accounting Fees 566 657 1,332 1,624 Interest Expense 1,040 1,658 2,745 3,297 EBHC Catering Expenses 6,110 4,889 12,830 6,760 Professional Services 0 0 132 0 Repair & Maintenance 3,236 7,367 4,711 11,829 Contractual Services 53 1,655 2,205 2,889 Total Expenses 91,323 116,000 191,199 235,465 Income before Management Fee (14,195) (12,321) (20,029) (10,039) Base Management Fee 5,000 5,000 10,000 10,000 Incentive Fee 5,096 5,343 11,992 13,167 Total Management Fees 10,096 10,343 21,992 23,167 Income (Loss) Before Capital Outlay (24,291) (22,664) (42,022) (33,206) • Capital Outlay 4,100 7,001 56,355 9,100 Net Income (Loss) (28,391) (29,665) (98,377) (42,306) Per EDA Resolution No. 96-35, $50,000 of cash from 1996 operating revenues in excess of operating expenses were designated to defray this cost of carpet replacement at Carriage Hall. ~ r Earle Brown Heritage Center Inn on the Farm Statement of Revenues & Expenses For the Months and Periods Ended February 28, 1997 & 1996 February February YTD YTD 1997 1996 1997 1996 Operating Revenues Room Rentals 17,993 13,420 30,384 25,156 Facility Rentals 2,095 925 3,265 2,065 Equipment Rentals 440 335 580 610 Meal Sales 658 1,277 1,308 2,570 Meal Service Charge 118 192 207 394 Other 78 151 98 277 Total Revenues 21,382 16,300 35,843 31,072 Operating Expenses Personal Services Salaries & Wages 12,501 13,376 26,047 26,139 Payroll Taxes 1,712 1,840 3,562 3,766 Employee Benefits 372 401 745 803 Total Personal Services 14,585 15,617 30,353 30,708 Supplies General Operating Supplies 855 811 2,378 1,658 Repair & Maint. Supplies 72 389 1,185 606 Total Supplies 927 1,200 3,564 2,264 Services & Other Charges Administrative Services 0 1,104 0 2,208 Food & Beverages 1,297 1,248 2,950 2,992 Food & Beverages - Catering 0 2,543 0 2,543 Telephone Services 576 665 1,078 1,087 Advertising 94 378 349 971 Repair & Maintenance 500 1,013 882 1,317 Contractual Services 169 551 964 963 Property Taxes 1,277 2,300 2,554 4,600 Insurance 367 495 755 990 Other 942 902 2,092 2,729 Total Services/Charges 5,223 11,199 11,623 20,400 Utilities 2,016 641 3,834 2,932 Interest Expense 1,040 1,603 2,745 3,178 Total Expenses 23,792 30,260 52,120 59,482 • Income (Loss) Before Capital Outlay (2,411) (13,960) (16,277) (28,410) Capital Outlay 0 0 0 0 Net Income (Loss) (2,411) (13,960) (16,277) (28,410) Earle Brow n Heritage Center Earles Statement of Revenues & Expenses For the Months and Period s Ended February 28, 1997 & 1996 February February YTD YTD 1997 1996 1997 1996 Operating Revenues Food Sales 4,293 4,558 9,542 7,967 Liquor Sales 1,145 1,305 2,847 2,205 Other 0 0 0 0 Total Revenues 5,438 5,863 12,389 10,172 Operating Expenses Personal Services Salaries & Wages 362 957 644 2,094 Payroll Taxes 51 133 91 302 Employee Benefits 0 100 94 198 D'Amico's Wages/Benefits 2,046 1,599 4,150 2,849 Total Personal Services 2,459 2,789 4,979 5,443 • Supplies General Operating Supplies 569 286 878 460 Repair & Maint. Supplies 0 0 0 0 Total Supplies 569 286 878 460 Services & Other Charges Property Taxes 0 0 0 0 Administrative Services 0 221 0 442 Professional Services 149 163 266 323 Repair & Maintenance 12 0 23 0 Contractual Services 85 0 165 85 Food/Uquor COS 2,191 1,651 4,248 3,200 Insurance 59 0 124 0 Other 0 0 0 0 Total Services/Charges 2,495 2,035 4,826 4,050 Utilities 0 0 0 0 Total Expenses 5,523 5,110 10,683 9,954 Net Income (Loss) (85) 753 1,705 218 • Earle Brown Heritage Center Commercial Office Rentals Statement of Revenues & Expenses For the Months and Periods Ended February 28, 1997 & 1996 February February YTD YTD 1997 1996 1997 1996 Operating Revenues Office Rent 9,004 8,959 18,008 17,918 Cleaning Services 0 552 0 1,105 Other 0 0 0 0 Total Revenues 9,004 9,511 18,008 19,023 Operating Expenses Personal Services Salaries & Wages 779 1,048 1,225 3,403 Payroll Taxes 126 169 201 606 Employee Benefits 0 94 95 187 Total Personal Services 904 1,311 1,521 4,196 Supplies General Operating Supplies 282 205 471 1,102 Repair & Maint. Supplies 38 8 122 226 Total Supplies 319 213 593 1,328 Services & Other Charges Property Taxes 1,938 3,000 3,876 6,000 Professional Services 0 0 0 0 Administrative Services 0 442 0 884 Repair & Maintenance 118 1,201 261 1,452 Contractual Services 55 1,006 829 1,632 Insurance 189 154 379 308 Other 173 181 347 362 Total Services/Charges 2,473 5,984 5,691 10,638 Utilities 622 411 1,149 1,375 Total Expenses 4,319 7,919 8,953 17,537 Income (Loss) Before Capital Outlay 4,685 1,592 9,055 1,486 Capital Outlay 0 0 0 0 Net Income (Loss) 4,685 1,592 9,055 1,486 Earle Brown Heritage Center E.B.H.C. Administration Statement of Expenses For the Months and Periods Ended February 28, 1997 & 1996 February February YTD YTD 1997 1996* 1997 1996' Expenses: Personal Services Salaries & Wages 8,645 17,270 Employee Benefits 2,837 3,768 Total Personal Services 11,482 21,038 Services & Other Charges Administrative Service Transfer 4,400 8,800 Total Services/Charges 4,400 8,800 Total Expenses 15,882 29,838 • ' Prior to 1997, these costs were "spread" among EBHC entities. To facilitate analysis of operating entities' performance on a marginal basis, these costs are shown separately in 1997. •