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2010 11-15 CCP Joint Work Session with Financial Commission
Joint Budget Meeting Monday, November 15, 2010 6:30 p.m. City Council and Financial Commission Council Chambers 1. Call to Order a. EDA Fund b. CDBG Fund c. Debt Service Fund d. MSA Capital Fund e. Street Reconstruction Capital Fund f. EBHC Capital Fund g. Technology Capital Fund h. Central Garage Fund i. PERB (Post Retirement) Fund j. Employee Compensated Absences Fund k. Utility Rate Comparisons 1. Liquor Fund i. Personnel Funding Update ii. State Auditors report, performance comparisons 2. Review Next Steps a. November 22 Council Worksession Items i. Grant Funds ii. Capital Improvement Fund iii. Police Forfeiture Fund iv. TIF 2,3,4 v. Infrastructure Construction b. Council Meeting November 22, 2010, Adopt Utility Rates, Pay Plan, and Cafeteria Contribution c. November 29, 2010, 2011 Budget and Taxation Presentation and Hearing, d. December 13, 2010, Adopt Final Tax Levy and Final Budgets 3. Adjournment City of Brooklyn Center 2011 Budget FUND: EDA Fund — 20300 DEPT /ACTIVITY /PROJECT: Development/Redevelopment — 46310 PROFILE The purpose of the Economic Development Authority is to preserve and improve the City's neighborhoods so there continues to be a high level of resident satisfaction with City neighborhoods and housing. EDA staff provides support to programs designed to maintain and improve the City's housing stock. Additionally, the EDA works to undertake such programs and policies that assist in the development of the City's industrial, commercial, and retail businesses to maintain the City's regional position with regard to these businesses. One of the major functions of the EDA is to provide staff support for redevelopment activities in the City. DEPARTMENTAL GOALS • Promote & coordinate planning and development options for the 4.9 acres adjoining the GSA- FBI Regional Field Office. • Promote & coordinate the planning and redevelopment of the former Brookdale Ford Site as the catalyst to promote the redevelopment opportunities for the greater Opportunity Site Area. • Coordinate the planning and implementation of landscaping and site improvements to the pond area to complement and enhance the future development of the Phase II lot. • Proactively work with landowners in the planning and strategies to promote the future development of undeveloped lots to achieve the City's Desired Outcomes and Success Targets associated with the City's Redevelopment Goal.. • Assist in the planning for an extension of the Twin Lakes Regional Trail Corridor connection of the Mississippi River Regional Trail. • Promote the planning and development of the 57 Ave. and Logan Ave. • Development of work plans to implement recommendations of the 2030 Comp Plan. EXPENDITURE DETAILS 6201 Office Supplies $264 This budget item provides for miscellaneous supplies for the operation of the EDA administrative offices. 6203 Books/Reference Materials $504 This budget item provides for training and educational materials. 6219 General Operating Supplies $600 This EDA budget item provides general supplies for the EDA Administrative offices. 1 6223 Buildings and Facilities $300 This budget item provides for miscellaneous supplies for securing EDA properties. 6302 Architect, Engineering, Planning $20,000 This budgeted amount provides for professional services for Development Concepts & Visioning. 6303 Legal Services $15,000 This budgeted amount provides for general legal assistance for the EDA. 6321 Telephone/Pagers $450 This item provides for monthly charges for two cellular phones for the Business & Development Director and EDA Specialist. 6331 Travel Expense/Mileage $600 Mileage reimbursement to employees for use of personal auto and parking fee reimbursements. 6333 Freight/Drayage $300 Provides for messenger delivery of legal documents, grant applications, etc. 6402 Equipment Services $500 This budget item reflects the cost of office equipment repair and maintenance. 6409 Other Repair and Maintenance Services $5,000 This budget item reflects the cost of maintenance of EDA acquired properties including mowing, clean up and diseased tree removal. 6423 LOGIS Charges $927 This budget item provides for the EDA's share of LOGIS data processing charges. 6432 Conferences and School $2,700 • EDAM Spring Conference — $1000 (includes conference fee, lodging and mileage) • NAHRO Fall Conference — $500 (includes conference fee, lodging and mileage) • Additional Environmental and Development Seminars — $700 • Annual TIF Seminar — $500 (2 attendees) 2 6433 Meeting Expenses $600 Housing Commission and Remodeling Fair meeting expense 6434 Dues and Subscriptions $23,860 • Economic Development Association of MN (EDAM) - $250 • National Association of Housing and Redevelopment Officials (NAHRO) - $150 • Greater Minneapolis Housing Corporation (GMHC) Northwest Housing resource Center - $15,000 • North Metro Mayors Association - $7,900 • Finance and Commerce subscription $160 • Sensible Land Use Coalition $200 • Brooklyn Center Business Association $200 PERSONNEL LEVELS 1 — Business & Development Director 1 — EDA & HRA Specialist '/z - Administrative Support Staff (shared with Planning & Zoning) CAPITAL OUTLAY None requested. 3 CITY OF BROOKLYN CENTER Budget Report 2008 2009 2010 10/31/2010 2011 2011 Actual Actual Final YTD Recommended Approved Object Code / Description Amount Amount Budget Actual Budget Budget 20300 EDA FUND 46310 DEVELOPMENT /RE- DEVELOPMENT 4000 REVENUES AND EXPENSES 4001 REVENUES 4050 TAXES 4100 AD VALOREM TAXES 4300 INTERGOVERNMENTAL REVENUE 4340 STATE REVENUE 4359 OTHER STATE GRANTS /AID 50,000- 4340 STATE REVENUE 50,000- 4360 COUNTY GRANTS 4370 OTHER GRANTS /AID 4300 INTERGOVERNMENTAL REVENUE 50,000- 4599 MISCELLANEOUS REVENUE 4600 MISCELLANEOUS REVENUE 4603 INTEREST EARNINGS 42,837- 16,610- 15,000- 4,187- 5,000- 5,000- 4605 UNREALIZED INVESTMENT GAIN /LOS 2,871- 649- 4606 OTHER REVENUE 8,181- 4600 MISCELLANEOUS REVENUE 53,889- 17,260- 15,000- 4,187- 5,000- 5,000- 4599 MISCELLANEOUS REVENUE 53,889- 17,260- 15,000- 4,187- 5,000- 5,000- 4900 OTHER FINANCING SOURCES 4911 SALE OF PROPERTY 1- 4915.3 TRANSFERS IN FROM HRA FUND 299,858- 382,325- 349,745- 310,831- . 310,831- 4921 REFUNDS & REIMBURSEMENTS 3,753- 195- 4900 OTHER FINANCING SOURCES 303,612- 382,520- 349,745- 310,831- 310,831- 4001 REVENUES 357,500- 399,779- 364,745- 54,187- 315,831- 315,831- 6001 EXPENDITURES /EXPENSES 6099 PERSONAL SERVICES 6100 WAGES AND SALARIES 6101 WAGES & SALARIES -FT EMPLOYEES 132,607 163,566 168,168 133,800 186,989 186,989 6100 WAGES AND SALARIES 132,607 163,566 168,168 133,800 186,989 186,989 6110 OTHER PAYMENTS -NON INSURANCE 6111 SEVERANCE PAY 2,592 5,004 6110 OTHER PAYMENTS -NON INSURANCE 2,592 5,004 6120 RETIREMENT CONTRIBUTIONS 6122 PERA COORDINATED PLAN 8,615 11,038 11,351 9,364 13,089 13,089 6125 FICA 8,648 10,531 10,426 7,909 11,593 11,593 6126 MEDICARE CONTRIBUTIONS 2,023 2,463 2,439 1,850 2,711 2,711 6120 RETIREMENT CONTRIBUTIONS 19,286 24,031 24,216 19,123 27,393 27,393 6130 INSURANCE BENEFITS 6131 CAFETERIA PLAN CONTRIBUTIONS 18,231 19,770 21,600 16,770 22,560 22,560 6130 INSURANCE BENEFITS 18,231 19,770 21,600 16,770 22,560 22,560 6150 WORKER'S COMPENSATION 4 CITY OF BROOKLYN CENTER Budget Report 2008 2009 2010 10/31/2010 2011 2011 Actual Actual Final YTD Recommended Approved Object Code / Description Amount Amount Budget Actual Budget Budget 6151 WORKER'S COMP INSURANCE 1,164 1,329 1,311 1,257 1,756 1,758 6150 WORKER'S COMPENSATION 1,164 1,329 1,311 1,257 1,758 1,758 6099 PERSONAL SERVICES 173,879 213,700 215,295 170,950 238,700 238,700 6199 SUPPLIES 6200 OFFICE SUPPLIES 6201 OFFICE SUPPLIES 13 252 264 67 264 264 6203 BOOKS /REFERENCE MATERIALS 504 23 504 504 6200 OFFICE SUPPLIES 13 252 768 90 768 768 6210 OPERATING SUPPLIES 6219 GENERAL OPERATING SUPPLIES 610 22 600 9,038 600 600 6210 OPERATING SUPPLIES 610 22 600 9,038 600 600 6220 REPAIR & MAINT SUPPLIES 6223 BUILDINGS & FACILITIES 186 300 300 300 6220 REPAIR & MAINT SUPPLIES 186 300 300 300 6240 SMALL TOOLS & MINOR EQUIPMENT 6243 MINOR COMPUTER EQUIPMENT 925 6240 SMALL TOOLS & MINOR EQUIPMENT 925 6199 SUPPLIES 1,734 273 1,668 9,128 1,668 1,668 6299 OTHER CHARGES & SERVICES 6300 PROFESSIONAL SERVICES 6301 ACCTG, AUDIT & FIN'L SERVICES 615 1,794 6302 ARCH, ENG & PLANNING 14,496 20,000 5,299 20,000 20,000 6303 LEGAL SERVICES 24,128 45,690 15,000 7,466 15,000 15,000 6307 PROFESSIONAL SERVICES 10,000 6300 PROFESSIONAL SERVICES 24,742 71,980 35,000 12,766 35,000 35,000 6320 COMMUNICATIONS 6321 TELEPHONE /PAGERS 617 430 475 354 450 450 6320 COMMUNICATIONS 617 430 475 354 450 450 6330 TRANSPORTATION 6331 TRAVEL EXPENSE /MILEAGE 25 600 11 600 600 6333 FREIGHT /DRAYAGE 58 150 300 300 6330 TRANSPORTATION 58 25 750 11 900 900 6340 ADVERTISING 6342 LEGAL NOTICES 75 57 6340 ADVERTISING 75 57 6350 PRINTING AND DUPLICATING 6351 PRINTING 90 45 51 P 6350 PRINTING AND DUPLICATING 90 45 6360 INSURANCE 6380 UTILITY SERVICES 6386 STORM SEWER 593 400 458 6389 STREET LIGHTS 106 125 82 6380 UTILITY SERVICES 699 525 540 5 CITY OF BROOKLYN CENTER Budget Report 2008 2009 2010 10/31/2010 2011 2011 Actual Actual Final YTD Recommended Approved Object Code / Description Amount Amount Budget Actual Budget Budget 6400 REPAIR & MAINT SERVICES 6402 EQUIPMENT SERVICES 500 500 500 6405 PARK & LANDSCAPE SERVICES 5,000 5,000 6409 OTHER REPAIR & MAINT SVCS 2,623 2,492 5,000 5,308 6400 REPAIR & MAINT SERVICES 2,623 2,492 5,500 5,308 5,500 5,500 6420 IS SERVICES /LICENSES /FEES 6423 LOGIS CHARGES 1,336 922 1,116 961 1,193 1,193 6420 IS SERVICES /LICENSES /FEES 1,336 922 1,116 961 1,193 1,193 1 6430 MISCELLANEOUS 6432 CONFERENCES AND SCHOOLS 280 2,700 245 2,700 2,700 6433 MEETING EXPENSES 448 600 305 600 600 6434 DUES & SUBSCRIPTIONS 22,794 23,695 23,740 22,040 23,860 23,860 6430 MISCELLANEOUS 23,074 24,143 27,040 22,590 27,160 27,160 6440 OTHER EXPENSES 6441 LICENSES, TAXES & FEES 608- 6449 OTHER CONTRACTUAL SERVICE 3,877 4,084 50,216 6440 OTHER EXPENSES 3,877 4,084 49,609 6460 CENTRAL GARAGE CHARGES 6461 FUEL CHARGES 553 377 444 409 400 400 6462 FIXED CHARGES 933 1,072 1,086 815 1,022 1,022 6463 REPAIR & MAINT CHARGES 860 560 1,155 459 750 750 6465 REPLACEMENT CHARGES 1,920 2,112 2,015 1,390 2,278 2,278 6460 CENTRAL GARAGE CHARGES 4,266 4,122 4,700 3,073 4,450 4,450 647D TRANSFERS AND OTHER USES 6471 ADMINISTRATIVE SERVICE TRANSFE 56,435 58,290 71,343 59,453 74,656 74,656 6482 MISC TRANSFER OUT 1,317 16,065 15,692 6470 TRANSFERS AND OTHER USES 57,752 74,355 87,035 59,453 74,656 74,656 6299 OTHER CHARGES & SERVICES 118,421 183,342 162,141 154,766 149,309 149,309 6500 CAPITAL OUTLAY 6501 CAPITAL OUTLAY 6600 DEBT SERVICE 6001 EXPENDITURES /EXPENSES 294,034 397,315 379,104 334,843 389,677 389,677 4000 REVENUES AND EXPENSES 63,466- 2,464- 14,359 280,656 73,846 73,846 46310 DEVELOPMENT /RE- DEVELOPMENT 63,466- 2,464- 14,359 280,656 73,846 73,846 6 City of cBrookfyn Center 2011 budget FUND: CDBG Fund — 20400 DEPT /ACTIVITY /PROJECT: Development and Redevelopment — 46323 (CDBG Funds) PROFILE As a participant in the Hennepin County Community Development Block Grant (CDBG) Program, Brooklyn Center receives an annual appropriation of federal CDBG funds. The monies assist in developing and maintaining the urban community by providing a suitable living environment and expanded economic base. The funds are also used to eliminate slum and blight and to meet other development needs having a particular urgency DEPARTMENTAL GOALS The City's CDBG allocation for the 2011 budget is $ 203,588. The federal fiscal year 2011 runs from July, 2010 through July, 2011. The principal activities to be undertaken with CDBG funds in this period are: • A Public Service Project delivered to qualified City residents by Senior Community Services and Community Emergency Assistance Program (CEAP). The Household Outside Maintenance for the. Elderly (H.O.M.E.) program administered by Senior Community Services will provide assistance with minor household repair items including interior and exterior painting. In addition, Senior Community Services will provide property clean -up assistance for eligible households 60 years of age and older. CEAP will also provide household chore services and Meals on Wheels to eligible seniors. The Housing Rehabilitation Program funds the rehabilitation of existing homes of low and moderate income households. This is a program to support the rehabilitation of existing owner occupied single- family and two family dwellings. Since the program's inception in the mid- 1970s, over 350 homes have been rehabilitated. This program directly supports the improvement of the City's housing stock. • The City of Brooklyn Center is increasing its activities in enforcement of rental codes, vacant property codes and enforcement of registration requirements in order to preserve and protect property conditions and values the program, known as the Comprehensive Code Enforcement and Foreclosed/Vacant Properties Project will help assure the preservation of code compliant affordable housing in the community EXPENDITURE DETAILS 6449 Other Contracted Services $203,588 Housing Rehabilitation Program $ 10,620 HomeLine Tenant Advocacy Program $ 3,785 Housing Outside Maintenance for the Elderly (H.O.M.E.) $ 15,150 Community Emergency Assistance Program (CEAP Senior Chore Program) $ 9,410 Comprehensive Code Enforcement and Foreclosed /Vacant Properties Project $ 164,623 7 CITY OF BROOKLYN CENTER Budget Report 2008 2009 2010 10/31/2010 2011 2011 Actual Actual Final YTD Recommended Approved Object Code / Description Amount Amount Budget Actual Budget Budget 20400 CDBG FUND 46323 CDBG 4000 REVENUES AND EXPENSES 4001 REVENUES 4300 INTERGOVERNMENTAL REVENUE 4310 FEDERAL REVENUE 4320 MISC FEDERAL GRANTS 22,230- 100,000- 193,750- 107,447- 203,588- 203,588- 4310 FEDERAL REVENUE 22,230- 100,000- 193750- 107,447- 203,588- 203,588- 4360 COUNTY GRANTS 4370 OTHER GRANTS /AID 4300 INTERGOVERNMENTAL REVENUE 22,230- 100,000- 193,750- 107,447- 203,588- 203,588- 4599 MISCELLANEOUS REVENUE 4600 MISCELLANEOUS REVENUE 4001 REVENUES 22,230- 100,000- 193750- 107,447- 203,588- 203,588- 6001 EXPENDITURES /EXPENSES 6440 OTHER EXPENSES • 6449 OTHER CONTRACTUAL SERVICE 22,230 193,750 19,900 203,588 203,588 6440 OTHER EXPENSES 22,230 193,750 19,900 203,588 203,588 6470 TRANSFERS AND OTHER USES 6480 GENERAL FUND REIMBURSEMENT 100,000 6482 MISC TRANSFER OUT 87,548 6470 TRANSFERS AND OTHER USES 100,000 87,548 6600 DEBT SERVICE 6001 EXPENDITURES /EXPENSES 22,230 100,000 193,750 107,448 203,588 203,588 4000 REVENUES AND EXPENSES 1 46323 CDBG 1 20400 CDBG FUND 1 I I 8 City of Brooklyn Center 2011 Budget FUND: Debt Service Funds — 30800 through 38000 DEPT /ACTIVITY /PROJECT: Debt Service — 47518 through 47615 PROFILE These Funds track the collection of revenues and processing of payments for bonds issued by the City for various purposes. The main sources of revenue for payment of bonds are: Assessments — Assessments make payments on Improvement Bonds. These bonds are issued to advance the costs of street and storm drainage improvements in the City's street reconstruction program. Many assessments are collected in advance of the time they are required for payment of the corresponding debt. These payments are held in the particular fund for that bond and collect interest income on the proceeds until they are needed. Property Tax Levy — Property taxes are collected for the payment of General Obligation Bonds. These bonds, which were used to construct the Police Station and improve the Fire Stations, are the responsibility of the general taxpayers of the City. The annual tax levied for these bonds is only enough to cover the cost of principal, interest and administrative service payments. Tax Increments — Tax Increments are collected in the TIF Funds. When funds are needed to make a debt payment a transfer is made from the TIF Fund to the Debt Service Fund for that bond. Payment is then made from the Debt Service Fund. Summary schedules of the principal, interest and expected administrative fee payments follow on the next page. 9 City of Brooklyn Center 2011 Debt Service Required Principal Payments Original Issue Prior Years 2011 Balance Due Final Maturity Issue Name Amount Payments Payment 12/31/2011 Date Improvement Bonds 2000 Street Improvement Bonds 735,000 670,000 65,000 - 2/1/2011 , 2001 Street Improvement Bonds 730,000 600,000 65,000 65,000 2/1/2012 2003 Street Improvement Bonds 1,205,000 880,000 110,000 215,000 2/1/2013 2004 Street Improvement Bonds 1,010,000 540,000 100,000 370,000 2/1/2015 2006 Street Improvement Bonds 1,460,000 560,000 145,000 755,000 2/1/2017 2008 Street Improvement Bonds 2,390,000 275,000 260,000 1,855,000 2/1/2019 7,530,000 3,525,000 745,000 3,260,000 General Obligation Bonds Police & Fire Building Refunding Bonds 5,045,000 3,020,000 640,000 1,385,000 2/1/2013 Tax Increment Bonds G.O. Tax Increment Refunding Bonds 2,470,000 2,055,000 415,000 - 2/1/2011 G.O. Tax Increment Bonds 17,245,000 3,650,000 750,000 12,845,000 2/1/2020 G.O. Tax Increment Bonds 4,335,000 3,335,000 125,000 875,000 2/1/2018 24,050,000 9,040,000 1,290,000 13,720,000 Utility Revenue Bonds G.O. Utility Revenue Bonds (BAB) 2,350,000 - 140,000 2,210,000 2/1/2025 TOTAL BONDED INDEBTEDNESS 38,975,000 15,585,000 2,815,000 20,575,000 debt principal.xlsx 10 11/11/2010 City of Brooklyn Center 2011 Debt Service Funds Debt Payment Revenues & Expenditures Assessment Property Tax Interest TOTAL Revenues Revenue Revenue Income BUDGET Improvement Bonds 800 2000 Street Improvement Bonds - - 800 2001 Street Improvement Bonds 79,800 - 1,500 81,300 2003 Street Improvement Bonds 131,550 - 100 131,650 2004 Street Improvement Bonds 129,383 - 1,000 130,383 2006 Street Improvement Bonds 185,083 - 1,000 186,083 2008 Street Improvement Bonds 366,552 - 500 367,052 892,368 - 4,900 897,268 General Obligation Bonds Police & Fire Building Refunding Bonds - 695,632 1,000 696,632 Tax Increment Bonds 425,630 G.O. Tax Increment Refunding Bonds - 425,630 G.O. Tax Increment Bonds - 1,400,525 - 1,400,525 G.O. Tax Increment Bonds - 170,875 - 170,875 1,997,030 - 1,997,030 - TOTAL DEBT SERVICE REVENUES 892,368 2,692,662 5,900 3,590,930 Principal Interest Agent Fees TOTAL Expenditures Payment Payments and Administration BUDGET Improvement Bonds 2000 Street Improvement Bonds 65,000 1,609 1,500 68,109 2001 Street Improvement Bonds 65,000 4,258 1,500 70,758 2003 Street Improvement Bonds 110,000 10,470 1,500 121,970 2004 Street Improvement Bonds 100,000 14,775 1,500 116,275 2006 Street Improvement Bonds 145,000 30,384 1,500 176,884 2008 Street Improvement Bonds 260,000 75,395 1,500 336,895 745,000 136,891 9,000 890,891 General Obligation Bonds Police & Fire Building Refunding Bonds 640,000 55,633 1,500 697,133 Tax Increment Bonds G.O. Tax Increment Refunding Bonds 415,000 9,130 1,500 425,630 G.O. Tax Increment Bonds 750,000 649,025 1,500 1,400,525 G.O. Tax Increment Bonds 125,000 44,375 1,500 170,875 1,290,000 702,530 4,500 1,997,030 TOTAL DEBT SERVICE EXPENDITURES 2,675,000 895,054 15,000 3,585,054 NET TOTAL DEBT SERVICE BUDGET 5,876 debt principal.xlsx 11/11/2010 11 This page has been left blank intentionally. 12 City of cBroo Center 2011 Budget FUND: Municipal State Aid Construction Fund — 40200 DEPT /ACTIVITY /PROJECT: Municipal State Aid Construction — 40200 PROFILE The Municipal State Aid Fund is used to account for monies received from the State as a portion of shared taxes collected from gasoline taxes. From this fund, the City is permitted to pay for certain construction and maintenance activities. PROJECTS AND PROGRAMS Several projects are scheduled in the Capital Improvement Program (CIP) for the period of 2011 through 2025. Municipal State Aid allotment payments from Mn/DOT provide funding for maintenance and reconstruction of MSA designated routes within the City. DEPARTMENTAL GOALS • Systematically maintain and rehabilitate as necessary the system of State Aid Streets in accordance with state requirements. EXPENDITURE DETAILS 6224 Street Maintenance Materials This item represents the bulk of the materials used to maintain streets designated as municipal state aid routes. Materials include: hot mix, cold mix, road oil, crack sealant, sand, rock and concrete. 6226 Signs and Striping Material Includes the cost of upgrading sign materials pertaining to current retroreflectivity standards, posts, preformed pavement markings, paint, etc., used for fabricating and installing signs and pavement markings on streets designated as municipal state aid routes. 6404 Street Maintenance Services Provides for annual sealcoating on streets designated as municipal state aid routes. Project areas are forecast over the next five years using a GIS database in conjunction with the street reconstruction program. Costs in this area have also increased due to increases in price for bituminous products. 6530 Improvements Capital infrastructure improvements for street reconstruction as identified in the Capital Improvement Program. CAPITAL OUTLAY Projects as noted in the 2011 Capital Improvement Program. 13 CITY OF BROOKLYN CENTER Budget Report 2008 2009 2010 10/31/2010 2011 2011 Actual Actual Final YTD Recommended Approved Budget Actual Budget Budget Code Description 9 Object Cod / lion Amount Amount p 40200 MUNICIPAL STATE AID CONSTRUCT 40200 MUNICIPAL STATE AID CONSTRUCT 4000 REVENUES AND EXPENSES 4001 REVENUES 4300 INTERGOVERNMENTAL REVENUE 4340 STATE REVENUE 4343 MUNICIPAL STATE AID, STREETS -M 90,000- 90,000- 90,000- 90,000- 90,000- 90,000- 4344 MUNICIPAL STATE AID, STREETS -C 611,373- 709,455- 659,291- 771,192 688,973- 688,973- 4340 STATE REVENUE 701,373- 799,455 749,291- 681,192 778,973- 778,973- 4360 COUNTY GRANTS 4362 COUNTY GRANTS /AID 40,017- 4360 COUNTY GRANTS 40,017- 4370 OTHER GRANTS /AID 4300 INTERGOVERNMENTAL REVENUE 701,373- 839,472- 749,291- 681,192 778,973- 778,973- 4599 MISCELLANEOUS REVENUE 4600 MISCELLANEOUS REVENUE 4603 INTEREST EARNINGS 18,698- 6,993- 163- 4605 UNREALIZED INVESTMENT GAIN /LOS 1,114- 262- 4600 MISCELLANEOUS REVENUE 19,812- 7,255- 163- 4599 MISCELLANEOUS REVENUE 19,812- 7,255- 163- 4900 OTHER FINANCING SOURCES 4001 REVENUES 721,184- 846,727- 749,291- 681,030 778,973- 778,973- 6001 EXPENDITURES /EXPENSES 6099 PERSONAL SERVICES 6100 WAGES AND SALARIES 6120 RETIREMENT CONTRIBUTIONS 6150 WORKER'S COMPENSATION 6199 SUPPLIES 6210 OPERATING SUPPLIES 6220 REPAIR & MAINT SUPPLIES 6224 STREET MAINT MATERIALS 21,678 28,594 31,200 32,015 32,000 32,000 6226 SIGNS & STRIPING MATERIALS 4,571 4,785 10,800 10,827 10,800 10,800 6220 REPAIR & MAINT SUPPLIES 26,249 33,379 42,000 42,842 42,800 42,800 6199 SUPPLIES 26,249 33,379 42,000 42,842 42,800 42,800 6299 OTHER CHARGES & SERVICES 6300 PROFESSIONAL SERVICES 6330 TRANSPORTATION 6340 ADVERTISING 6400 REPAIR & MAINT SERVICES - 14 CITY OF BROOKLYN CENTER Budget Report 2008 2009 2010 10/31/2010 2011 2011 Actual Actual Final YTD Recommended Approved Object Code / Description Amount Amount Budget Actual Budget Budget 26,955 71,052 91,900 26,884 47,200 47,200 6404 STREET MAINT SERVICES 6400 REPAIR & MAINT SERVICES 26,955 71,052 91,900 26,884 47,200 47,200 6440 OTHER EXPENSES 6470 TRANSFERS AND OTHER USES 6476 CAPITAL PROJECT FUND TRANSFER 1,157,000 983,000 983,000 6470 TRANSFERS AND OTHER USES 1,157,000 983,000 983,000 6299 OTHER CHARGES & SERVICES 26,955 71,052 1,248,900 26,884 1,030,200 1,030,200 6500 CAPITAL OUTLAY 6501 CAPITAL OUTLAY 6530 IMPROVEMENTS 611,373 725,626 6501 CAPITAL OUTLAY 611,373 725,626 6500 CAPITAL OUTLAY 611,373 725,626 6001 EXPENDITURES /EXPENSES 664,577 830,056 1,290,900 69,726 1,073,000 1,073,000 4000 REVENUES AND EXPENSES 56,607- 16,671- 541,609 750,756 294,027 294,027 40200 MUNICIPAL STATE AID CONSTRUCT 56,607- 16,671- 541,609 750,756 294,027 294,027 40200 MUNICIPAL STATE AID CONSTRUCT 56,607- 16,671- 541,609 750,756 294,027 294,027 15 City of Brooklyn Center itir Municipal State Aid (MSA) Fund Cash Flows Analysis Actual Budget Proposed Projected Projected Projected Projected 2009 2010 2011 2012 2013 2014 2015 Revenues Fund Transfer $ - $ - $ - $ - $ - $ $ MSA Allotment $ 839,472 $ 749,291 $ 778,973 $ 750,000 $ 750,000 $ 750,000 $ 750,000 Misc. Operating $ - $ - $ - $ - $ - $ $ Misc. Non - operating (Interest) $ 7,255 $ 4,115 $ 1,428 $ $ 3,265 $ 3,141 $ 4,087 Total Revenues $ 846,727 $ 753,406 $ 780,401 $ 750,000 $ 753,265 $ 753,141 $ 754,087 Expenditures Personal Services $ - $ - $ - $ - $ - $ - $ Supplies $ 33,380 $ 42,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 Services $ 83,069 $ 91,900 $ 65,000 $ 65,000 $ 65,000 $ 65,000 $ 65,000 Depreciation $ - $ - $ - $ - $ - $ - $ Debt Service $ - $ - $ - $ - $ $ �, Total Expenditures $ 116,449 $ 133,900 $ 90,000 $ 90,000 $ 90,000 $ 90,000 $ 90,000 a\ Capital Outlay $ 713,609 $ 1,157,000 $ 983,000 $ - $ 688,000 $ 474,000 $ 2,009,000 Total Cash Requirement $ 830,058 $ 1,290,900 $ 1,073,000 $ 90,000 $ 778,000 $ 564,000 $ 2,099,000 Beginning Cash Balance $ 184,281 $ 823,036 $ 285,542 $ (7,057) $ 652,943 $ 628,208 $ 817,349 Changes in Assets /Liabilities $ 622,086 $ - $ - $ - $ $ - $ - Revenues* $ 846,727 $ 753,406 $ 780,401 $ 750,000 $ 753,265 $ 753,141 $ 754,087 Expenditures $ (830,058) $ (1,290,900) $ (1,073,000) $ (90,000) $ (778,000) $ (564,000) $ (2,099,000) Depreciation Add -Back $ - $ - $ - $ - $ - $ $ Ending Cash Balance $ 823,036 $ 285,542 $ (7,057) $ 652,943 $ 628,208 $ 817,349 $ (527,565) Assumptions: Cash basis All assumptions are predicted on Cash Basis presentation. Revenues Allotment of MSA from the State will not change appreciably without major changes in the gas tax or in the alotment of gas tax between ciites Expenditures Capital outlay is from the 2011 CIP City of Brooklyn Center 2011 Budget FUND: Street Reconstruction Fund — 40900 DEPT /ACTIVITY /PROJECT: Street Reconstruction Fund — 40900 PROFILE This fund exists for the accounting of revenues used for the reconstruction of streets. A majority of the revenue for this fund is derived from franchise fees. PERSONNEL LEVELS No personnel are assigned to this activity. CAPITAL OUTLAY Projects as noted and listed in the 2011 Capital Improvement Program. 17 CITY OF BROOKLYN CENTER Budget Report 2008 2009 2010 10/31/2010 2011 2011 Actual Actual Final YTD Recommended Approved Object Code / Description Amount Amount Budget Actual Budget Budget 1 40900 STREET RECONSTRUCTION 40900 STREET RECONSTRUCTION 4000 REVENUES AND EXPENSES 4001 REVENUES 4050 TAXES 4160 GENERAL SALES AND USE TAXES 4181 FRANCHISE FEES 643,934- 656,772- 680,000- 387,544- 680,000- 680,000- 4160 GENERAL SALES AND USE TAXES 643,934- 656,772- 680,000- 387,544- 680,000- 680,000- 1 4050 TAXES 643,934- 656,772- 680,000- 387,544- 680,000- 680,000- 4599 MISCELLANEOUS REVENUE 4600 MISCELLANEOUS REVENUE 4603 INTEREST EARNINGS 40,481- 17,047- 6,071- 4,810- 3,637- 3,637- 4605 UNREALIZED INVESTMENT GAIN /LOS 2,125- 705- 4600 MISCELLANEOUS REVENUE 42,606- 17,751- 6,071- 4,810- 3,637- 3,637- 4599 MISCELLANEOUS REVENUE 42,606- 17,751- 6,071- 4,810- 3,637- 3,637 4900 OTHER FINANCING SOURCES 4001 REVENUES 686,541- 674,523- 686,071- 392,354- 683,637- 683,637- 6001 EXPENDITURES /EXPENSES 6299 OTHER CHARGES & SERVICES 6470 TRANSFERS AND OTHER USES 6482 MISC TRANSFER OUT 6,349 6470 TRANSFERS AND OTHER USES 6,349 6490 OTHER MISC COSTS /EXPENSES 6299 OTHER CHARGES & SERVICES 6,349 6500 CAPITAL OUTLAY 6501 CAPITAL OUTLAY 6530 IMPROVEMENTS 715,692 643,676 1,503,000 4,054- 2,006,000 2,006,000 6501 CAPITAL OUTLAY 715,692 643,676 1,503,000 4,054- 2,006,000 2,006,000 6500 CAPITAL OUTLAY 715,692 643,676 1,503,000 4,054- 2,006,000 2,006,000 6001 EXPENDITURES /EXPENSES 715,692 650,025 1,503,000 4,054- 2,006,000 2,006,000 4000 REVENUES AND EXPENSES 29,152 24,498- 816,929 396,408- 1,322,363 1,322,363 40900 STREET RECONSTRUCTION 29,152 24,498- 816,929 396,408- 1,322,363 1,322,363 40900 STREET RECONSTRUCTION 29,152 24,498- 816,929 396,408- 1,322,363 1,322,363 18 City of Brooklyn Center Street Reconstruction Fund Cash Flows Analysis Actual Budget Proposed Projected Projected Projected Projected 2009 2010 2011 2012 2013 2014 2015 Revenues Fund Transfer $ - $ - $ - $ - $ - $ - $ - Franchise Fees $ 656,772 $ 680,000 $ 680,000 $ 680,000 $ 700,000 $ 700,000 $ 700,000 Misc. Operating $ - $ - $ - $ - $ - $ - $ Misc. Non - operating $ 17,751 $ 8,902 $ 3,637 $ - $ - $ - $ - Total Revenues $ 674,523 $ 688,902 $ 683,637 $ 680,000 $ 700,000 $ 700,000 $ 700,000 Expenditures Personal Services $ - $ - $ - $ - $ - $ $ - Supplies $ - $ - $ - $ - $ - $ - $ - Services $ 6,945 $ 7,153 $ 7,368 $ 7,589 $ 7,817 $ 8,051 $ 8,293 Depreciation $ - $ - $ - $ - $ - $ - $ Debt Service $ - $ - $ - $ - $ - $ - $ Total Expenditures $ 6,945 $ 7,153 $ 7,368 $ 7,589 $ 7,817 $ 8,051 $ 8,293 O Capital Outlay $ 643,080 $ 1,503,000 $ 2,006,000 $ - $ 866,000 $ 1,062,000 $ 1,040,000 Total Cash Requirement $ 650,025 $ 1,510,153 $ 2,013,368 $ 7,589 $ 873,817 $ 1,070,051 $ 1,048,293 Beginning Cash Balance $ 1,398,617 $ 1,780,309 $ 727,442 $ (602,289) $ 70,122 $ (103,694) $ (473,745) Changes in Assets /Liabilities $ 357,194 $ (231,615) $ - $ - $ - $ - $ - Revenues* $ 674,523 $ 688,902 $ 683,637 $ 680,000 $ 700,000 $ 700,000 $ 700,000 Expenditures $ (650,025) $ (1,510,153) $ (2,013,368) $ (7,589) $ (873,817) $ (1,070,051) $ (1,048,293) Depreciation Add -Back $ - $ - $ - $ - $ - $ - $ - Ending Cash Balance $ 1,780,309 $ 727,442 $ (602,289) $ 70,122 $ (103,694) $ (473,745) $ (822,038) Assumptions: Cash basis All assumptions are predicted on Cash Basis presentation. Revenues Year 2010 and forward are predicted on a 3% increase in fees once every three years. Expenditures Capital outlay is from the 2011 CIP This page has been left blank intention/ /y. 20 City of Brooklyn Center 2011 cBudget FUND: Earle Brown Heritage Center — 40800 DEPT /ACTIVITY /PROJECT: Capital Projects This fund provides for the replacement of fully depreciated or obsolete capital items and new capital purchases. CAPITAL OUTLAY — Convention Center 6520 Buildings and Facilities Carriage Hall Carpet Unit Cost: $70,000 Less Trade -in: $ -0- Total Cost: $70,000 Carriage Hall divider wall Unit Cost: $35,000 Less Trade -in: $ -0- Total Cost: $35,000 Carriage Hall Wall Panels Unit Cost: $108,000 Less Trade -in: $ -0- Total Cost: $108,000 6540 Equipment and Machinery Replace Combi Oven Unit Cost: $40,000 Less Trade -in: $ -0- Total Cost: $40,000 10 Wireless Access Points & Wireless Controller Unit Cost: $16,400 Less Trade -in: $ -0- Total Cost: $1 6,400 Facility Security System Unit Cost: $50,000 Less Trade -in: $ -0- Total Cost: $50,000 Electronic Reader Boards for Signage both Inside and Outside Unit Cost: $128,000 Less Trade -in: $ -0- Total Cost: $128,000 21 EARLE BROWN HERITAGE CENTER 2008 -2035 CAPITAL IMPROVEMENT PLAN (revised November 3, 2010) 1 Acquisition Acquisition Estimated Acquisition or Capital Item Year Cost Useful Life Replacement Year Estimated Cost Rotunda roof & CH metalwork 1989 20 2008 $ 2,500 (insurance) Energy Management System (HVAC) 1999 $ 15,500 10 2008 $ 49,300 Compactor 1990 $ 11,375 20 2008 $ 17,775 Inn carpet Earle Brown House 1989 2008 $ 30,000 Main large marquee +electronics 1989 19 2008 $ 30,000 $ 129,575 Replace S Carriage Hall door /windows 1989 Jul -09 $ 45,000 CH Electronic Reader Board New 15 Jun -09 $ 35,000 Replace D Barn roof 1989 20 May -09 $ 24,000 $ 104,000 Phone System 1998 $ 32,000 10 May -09 $ 40,000 Replace chiller 1989 20 2010 $ 160,000 Replace 2 boilers (Covention Center) 1989 14 2010 $ 15,000 Replace Harvest/Blacksmith roof 1990 20 2010 $ 20,000 Replace Stable Roof 1990 20L 2010 $ 28,000 $ 263,000 ThreeYear�Sdk[atal_,a.,) d �, . .,.;,.. a..,.. " <a,$ 46375: CH Wall Panels 1989 $ 72,000 15 2011 $ 108,000 Facility Security System New 10 2011 $ 50,000 Elec. Reader Boards for Inside /Outside New 15 2011 $ 128,000 10 WAP & Wireless Controller New 5 2011 $ 16,400 Carriage Hall carpet 2005 $ 50,000 6 2011 $ 70,000 Replace combi oven 1990 $ 14,165 15 2011 $ 40,000 CH divider wall (repair /replace) 1989 20 2011 $ 35,000 $ 447,400 Hippodrome roof (epdm) 1990 $ 91,575 20 -30 2012 $ 100,000 Replace 2 boilers (Inn) 1989 20 2012 $ 15,000 Tack /Morgan /Hall carpet 2004 $ 15,000 7 2012 $ 30,000 Replace Garden City carpet* 2006 6 2012 $ 35,000 $ 180,000 Replace Harvest/Lobby/Hall carpet 2006 $ 20,000 7 2013 $ 45,000 Replace Inn roofs 1989 20 -25 2013 $ 45,000 $ 90,000 Add kitchen walk -in cooler 1990 $ 3,664 2014 $ 30,000 Captain's /Estate /Loft Carpet 2007 $ 18,000 7 2014 $ 25,000 Replace Harvest divider walls 1999 15 2014 $ 20,000 Replace staging 1990 $ 19,925 15 2014 $ 38,000 $ 113,000 Parking lot mill and overla�(East lots) 1999 16 2015 $ 70,000 $ 70,000 Fdve :Yea rStsaotal,.i....,i„ :.: ... , „ , ,r _ .__ , . ' �,�� �.� .=n� =. . � _���,s �� �i��.v� a � �__ $� =�9 ,440 2016 $ - Carriage Hall carpet 2011 $ 50,000 - 6 2017 $ 50,000 $ 50,000 Tack /Morgan /Hall carpet 2011 $ 15,000 7 2018 $ 30,000 $ 30,000 Replace Garden City carpet _ 2012 7 2019 $ 35,000 $ 35,000 Main kitchen dishwasher 2005 $ 75,000 15 2020 $ 75,000 Replace Harvest/Lobby /Hall carpet 2013 $ 40,000 7 2020 $ 50,000 Man Lift 2005 $ 15,000 15 2020 $ 15,000 $ 140,000 Five: ear 5li4016rmig x , i t..: ;. , , MikiMPICISItai , ,:.., ti. , _r M $. ,._ §AP ' 22 Acquisition Acquisition Estimated Acquisition or Capital Item Year Cost Useful Life Replacement Year Estimated Cost Parkin. lot mill and overla 2005 $ 70,000 16 2021 $ 70,000 - Re.lace Admin Office car.et 2006 $ 18,000 15 2021 $ 23,000 Sealcoat ori•inal •arkin. lot 2013 $ 15,000 0 2021 $ 15,000 $ 108,000 - -_ Re•lace one boiler 2007 $ 15,000 15 2022 $ 15,000 $ 15,000 Carriage Hall car.et 2017 $ 50,000 6 2023 $ 50,000 Sealcoat both East parking lots 2015 $ 15,000 8 2023 $ 15,000 $ 65,000 2024 $ - Moran /Hall car.et $- 2025 $ 15,000 $ 85,000 Tack/ $ � Re•lace Garden Cit car.et 2019 $ 30,000 7 2026 $ 30,000 $ 30,000 Re.lace Harvest/Lobb /Hall car.et 2020 $ 40,000 7 2027 $ 40,000 $ 40,000 Ca•tain's /Estate /Loft Car.et 2021 $ 18,000 7 2028 $ 30,000 $ 30,000 Carriage Hall carpet 2023 $ 50,000 6 2029 $ 50,000 $ 50,000 2030 $ - Frve „'.YearSuiifotal.K..__ .. " " ry Eta.... "$ ':$ , '1:50;000 2031 $ Tack/Mor.an/Hall car.et 2025 $ 15,000 7 2032 $ 15,000 $ 15,000 Garden City carpet 2026 $ 30,000 7 2033 $ 30,000 Re.lace one boiler 2018 $ 10,000 15 2033 $ 15,000 $ 45,000 Harvest /Lobb /Hall car.et 2027 $ 40,000 7 2034 $ 40,000 $ 40,000 Ca.tain's/Estate/Loft car.et 2028 $ 30,000 7 2035 $ 30,000 Pive:Year Subtofaiw ..x.. ; .,; .1, _ .._ _ . .. •41M .,;; , .. , _ • &. .I., m. _ ` =:$ , I30,000; This report encompasses all anticipated capital expenditures (items exceeding $10,000) from 2008 -2035. All dollar amounts are shown in 2008 dollars, with appropriate yearly increases projected where possible. HAdmin /Budget/Multiple Year Capital Plan Date Order Revised 11/3/2010 23 City of Brooklyn Center EBHC Capital Projects Fund Actual Actual Actual Estimated Proposed Projected Projected Projected Projected 2007 2008 2009 2010 2011 2012 2013 2014 2015 Revenues Transfer from EBHC Operation: $ 230,000 $ 235,000 $ 300,000 $ - $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 Capital Contribution from Flik $ - $ - $ - $ 100,000 $ - $ - $ - $ - $ - Misc. Operating $ - $ - $ - $ - $ - $ - $ - $ $ Misc. Non - operating $ 16,186 $ 165,045 $ 113,789 $ 77,250 $ 2,203 $ 822 $ 505 $ 547 $ 497 Total Revenues $ 246,186 $ 400,045 $ 413,789 $ 177,250 $ 102,203 $ 100,822 $ 100,505 $ 100,547 $ 100,497 Expenditures ditures Personal Services $ $ $ $ $ $ - $ - Supplies $ $ - $ - $ - $ - Services $ 40,508 $ 62,810 $ 72,629 $ 9,450 $ - $ - $ - $ - $ - Depreciation $ - $ $ - $ $ $ $ $ $ 1 Debt Service $ - $ - $ - $ - $ - $ - $ - $ $ N Total Expenditures $ 40,508 $ 62,810 $ 72,629 $ 9,450 $ - $ - $ - $ - $ - Capital Outlay $ 43,634 $ 326,415 $ 113,516 $ 257,650 $ 447,400 $ 180,000 $ 90,000 $ 113,000 $ 70,000 Total Cash Requirement $ 84,142 $ 389,225 $ 186,145 $ 267,100 $ 447,400 $ 180,000 $ 90,000 $ 113,000 $ 70,000 Beginning Cash Balance $ 260,864 $ 422,494 $ 466,299 $ 640,479 $ 550,629 $ 205,432 $ 126,253 $ 136,758 $ 124,305 Changes in Assets /Liabilities $ (414) $ 32,985 $ (53,464) $ - $ - $ - $ - $ - $ - Revenues $ 246,186 $ 400,045 $ 413,789 $ 177,250 $ 102,203 $ 100,822 $ 100,505 $ 100,547 $ 100,497 Expenditures $ (84,142) $ (389,225) $ (186,145) $ (267,100) $ (447,400) $ (180,000) $ (90,000) $ (113,000) $ (70,000) Depreciation Add -Back $ - $ - $ - $ - $ - $ $ - $ $ - Ending Cash Balance $ 422,494 $ 466,299 $ 640,479 $ 550,629 $ 205,432 $ 126,253 $ 136,758 $ 124,305 $ 154,803 Assumptions: Cash basis All assumptions are predicted on Cash Basis presentation. City of Broo Center 2011 Budget FUND: Technology Fund - 41000 DEPT /ACTIVITY /PROJECT: Technology Fund - 41000 PROFILE The Technology Fund was created to provide a mechanism to fund and plan for capital projects related to technology which includes the acquisition and replacement of technology. DEPARTMENTAL GOALS To execute the replacement of major technology components and introduce new major technology as planned. EXPENDITURE DETAILS $187,240 $19,340 Server Hardware (Server Replacements, Additional Back -up Drive for existing Back -up System) (Additional Firewall, Additional Wireless Controller, Network Hardware rti $22,900 ( Additional Redundant Wireless Controller, Battery Replacement for City Hall UPS) $25,000 Security Card System (New for City Hall and Community Center) $90,000 Security Monitoring (New for City Hall, Community Center and additional City buildings as funding is available) $30,000 Multi- Function Devices (Replacement devices for City Hall and Community Center) Pursuant to the City Council Resolution No. 2003 -219, the City Council must authorize of specific expenditure the adoption o p enditure authorization or expenditures from this fund through p p approval of a plan for expenditures from this fund. PERSONNEL LEVELS None 25 CITY OF BROOKLYN CENTER Budget Report 2008 2009 2010 10/31/2010 2011 2011 Actual Actual Final YTD Recommended Approved Object Code / Description Amount Amount Budget Actual Budget Budget 41000 TECHNOLOGY FUND 41000 TECHNOLOGY FUND 4000 REVENUES AND EXPENSES 4001 REVENUES 4599 MISCELLANEOUS REVENUE 4600 MISCELLANEOUS REVENUE 4603 INTEREST EARNINGS 12,070- 2,833- 331- 767- 767- 4605 UNREALIZED INVESTMENT GAIN /LOS 629- 102- 4606 OTHER REVENUE 245- 4600 MISCELLANEOUS REVENUE 12,943- 2,935- 331- 767- 767- 4599 MISCELLANEOUS REVENUE 12,943- 2,935- 331- 767- 767- 4900 OTHER FINANCING SOURCES 4915 TRANSFERS IN 70,000- 70,000- 70,000- 70,000- 4900 OTHER FINANCING SOURCES 70,000- 70,000- 70,000- 70,000- 4001 REVENUES 12,943- 72,935- 70,000- 331- 70,767- 70,767- 6001 EXPENDITURES /EXPENSES 6199 SUPPLIES 6210 OPERATING SUPPLIES 6219 GENERAL OPERATING SUPPLIES 3,658 6210 OPERATING SUPPLIES 3,658 6220 REPAIR & MAINT SUPPLIES 6223 BUILDINGS & FACILITIES 65,000 6220 REPAIR & MAINT SUPPLIES 65,000 6240 SMALL TOOLS & MINOR EQUIPMENT 6243 MINOR COMPUTER EQUIPMENT 75,238 109,630 14,345 11,878 42,240 42,240 6240 SMALL TOOLS & MINOR EQUIPMENT 75,238 109,630 14,345 11,878 42,240 42,240 6199 SUPPLIES 78,896 109,630 79,345 11,878 42,240 42,240 6299 OTHER CHARGES & SERVICES 6300 PROFESSIONAL SERVICES 6307 PROFESSIONAL SERVICES 32,353 64,668 2,000 6329 OTHER COMMUNICATION SERVICES 10,000 6300 PROFESSIONAL SERVICES 32,353 64,668 12,000 6340 ADVERTISING 6342 LEGAL NOTICES 287 6340 ADVERTISING 287 6350 PRINTING AND DUPLICATING 6420 IS SERVICES /LICENSES /FEES 6421 SOFTWARE LICENSE 30,928 8,545 6422 SOFTWARE MAINT 8,538 940 6423 LOGIS CHARGES 2,575 432 6420 IS SERVICES /LICENSES /FEES 42,041 432 9,485 647D TRANSFERS AND OTHER USES 6299 OTHER CHARGES & SERVICES 74,681 65,100 12,000 9,485 26 CITY OF BROOKLYN CENTER Budget Report 2008 2009 2010 10/31/2010 2011 2011 Actual Actual Final YTD Recommended Approved Object Code / Description Amount Amount Budget Actual Budget Budget 6500 CAPITAL OUTLAY 6501 CAPITAL OUTLAY 6540 EQUIPMENT & MACHINERY 67,385 100,569 145,000 145,000 6501 CAPITAL OUTLAY 67,385 100,569 145,000 145,000 6500 CAPITAL OUTLAY 67,385 100,569 145,000 145,000 6001 EXPENDITURES /EXPENSES 153,577 242,115 91,345 121,932 187,240 187,240 4000 REVENUES AND EXPENSES 140,634 169,180 21,345 121,601 116,473 116,473 41000 TECHNOLOGY FUND 140,634 169,180 21,345 121,601 116,473 116,473 41000 TECHNOLOGY FUND 140,634 169,180 21,345 121,601 116,473 116,473 27 City of Brooklyn Center - Technology Fund Budget - 2011 -2015 Requested Projected Projected Projected Projected 2011 2012 2013 2014 2015 BC -CH1 2009 25% General /25% Central Gara!e /25% EBHC /25% Li.uor Technolo. Fund 2 125 - -- 2* • • Vo enera 2 'o entra ara.e/ 'o :H / '/0 i•uor Enter.rise Fund Central Garage 2 125 - -- - H1 1 ! /o eneral/ 'o entral ara.e/ '/0 :' / % i.uor Enter•rise Fund EBHC 2 125 - -- _____jt •I , enera 'o en ra ara.e 'o : 'o 1• uor Enter.rise Fund Li.uor 2 125 - -- BC-CH02 2010 Technolo• Fund - -- 9 500 BC -PD01 2007 Technolo• Fund 8 000 _ -- 10 000 -1 r : IeWYA61rYZIKNI 7�:3:L�7rITl Technolo• Fund 4 250 - -- . • 108I 0'0 50'o enera nter.nse :' un.s IIIIMMIIIMIIMIIIMIIMIIIIIIIIIM Enter.rise Fund EBHC 4 250 BC-EX 2007 84% General/9% EBHC/7% Li. uor Technolo. Fund 6 720 - -- 8 200 BC -EX 2007 84% General /9% EBHC /7% Li. uor Enterprise Fund EBHC 720 - -- 900 BC -EX 2007 84% General /9% EBHC /7% Li • uor Ente 'rise Fund Li • uor 560 - -- 500 :ac -u• a.e ibra !r I82'o enera 'o en ra ara.e •'0 :' 5 1. uor 'o - u• is 11iies'Technolo. Fund 16400 - -- :ac -u• a.e ibra •I 82Yo enera / . /0 entral ara•e /•Yo :H / 'o Li.uor/ '/0 •u• is ltdities'Enter•rise Fund Central Garage 400 -- Back-u • Ta•e Libra 2007 82% General /2% Central Gara•e/9% EBHC /5% Li•uor/2% Public Utilities Enter. rise Fund EBHC 1 800 :ac -u . a•e i• ra &an 8 'o enera 'o en ra ara.e •'0 : 'o i• uor 0 0 - u• is 1 ii les' Enter 'rise Fund Liquor 1 000 - -- :ac -u• a.e i•ra 11 8 'o eneral/ 'o entra ara.e •'o : • /o i•uor /2' /o •ubic 11iies' Enter.rise Fund Public Utilities 400 - -- :ac -u. a•' Libra hl�r�•fb➢f1I:''0 enera • 'o 'o 1. uor Technolo. Fund 4620 - - -- RFS4a1171kTTIIIEr'I ATLI •IOH : , °0 enera "o : ' '0 i. uor Enter.rise Fund EBHC 495 - - -- :ac -u. a•eLi•ra ILAIII2'IIII:''0 enera •'o 'o i.uor Ente •rise Fund Li.uor 385 - - -- Network Hardwate Ra Iaeelr an ' year cycle }' , w" ,.,4 ' S;. Ne- `i �". ,� , s. <.ri . .,, , ''':F . ' _ . Firewall City Hall (NEW 2010) Technology Fund wall Police (NEW 2011) Technology Fund 6,000 eless Controller (NEW 2011) (58% General /34% EBHC /6% Liquor) Technology Fund 8,000 Wireless Controller (NEW 2011) (58% General /34% EBHC /6% Liquor) Enterprise Fund (EBHC) 4,700 Wireless Controller (NEW 2011) (58% General /34% EBHC /6% Liquor) Enterprise Fund (Liquor) 1,000 Redundant Wireless Controller (NEW 2011) (58% General /34% EBHC /6% Liquor) Technology Fund 2,900 Redundant Wireless Controller (NEW 2011) (58% General /34% EBHC /6% Liquor) Enterprise Fund (EBHC) 1,700 Redundant Wireless Controller (NEW 2011) (58% General /34% EBHC /6% Liquor) Enterprise Fund (Liquor) 300 City Hall Network Switches (2009) Technology Fund 18,400 Community Center Network Switch (2009) Technology Fund 6,900 , Police Network Switches (2008) Technology Fund 13,800 Public Works Garage Network Switches (2008/2009) Technology Fund 6,900 West Fire Network Switch (2009) Technology Fund 3,450 East Fire Network Switch (2009) Technology Fund _ 3,450 Earle Brown Heritage Center Network Switches (2009) Enterprise Fund (EBHC) 7,245 Liquor Network Switches (2009) Enterprise Fund (Liquor) 6,900 City Hall Network Wireless (2007) Technology Fund 3,450 Community Center Network Wireless (2008) Technology Fund 3,750 Police Network Wireless (2008) Technology Fund 7,500 Public Works Garage Network Wireless (2009) Technology Fund 2,700_ West Fire Network Wireless (2008) Technology Fund 2,500 East Fire Network Wireless (2008) Technology Fund 1,250 Loci uor Network Wireless (2010) Enterprise Fund (Liquor) _ - Earle Brown Heritage Center Network Wireless (2006) Enterprise Fund (EBHC) 10,000 UPS � Replacement - City Iiall IT Room (2006) Technology Fund 6,000 .: , . ., ; .x . . ,> � �„� , :. �.. .,. .... r � ;: ;. ,�. ., b0 '3;450 � 28,800 SS9d5 :,s. ! �( lb�rt' o 1Y�114.1�9tiN+�7kWei`r1W�t�t � '�; � �.��,�,. .�.�, W � ,::� , ... ���r , .. . .:�., <. ��,, -, ,.,.... , ..,.,. � 40�8 �� r .... _.. .,x.. � . . Cit Hall /Communit Center Technolo. Fund 25 000 - -- DRAFT 11/05/2010 Requested Projected Projected Projected Projected 2011 2012 2013 2014 2015 ., (.. z y r a,z. ,...' i7 ...gl.� �1. ..� ., , .. ,r.5g , .., a _ gf;:' , , ..... , SecUri " Monjtorin New) . t y .. •) YJS <S ...:,.�' ,r ,., .. , ,.. ,_ -.. .�,,,. � /FAY... .. -,, ,+ire 4 � ','" ?" � City Hall /Community Center (2011), other General Fund Departments beyond 2011 Technology Fund 90,000 20,000 20,000 Earle Brown Heritage Center Enterprise Fund (EBHC) 50,000 10,000 Liquor Enterprise Fund (Liquor) 17,000 10,000 P RIG , ": N I., FO /57',000 . g . , ,):40,0 00.: ,20;000 . _.. ,, .: ubIdtahSeurllyMonitating r 5 M�� ,.,:: ..���...� Earle Brown Herita.e Center Enter.rise Fund EBHC 128 000 - -- ti action Devices New t ` t . ° :. .. . !;.. i ... General Fund Departments (reply h Fund B , . ',, , ., cement of copiers) (2010, City Hall 2, Community Center 1) Technology Fund 30,000 20,000 Earle Brown Heritage Center Enterprise Fund (EBHC) 11,000 Enterprise Fund (Liquor) 10,000 Liquor f s v, '20E000 ";;41,000 ... . , ,...., ��rr5uh» Yote4' MUIt1= �utictian §. ".:'"�' . ;.�: ti . . , n � .,,��`�. � ..a< , . ... .,�:... Technology Fund 187,240 66,225 48,800 51,300 18,200 Enterprise Fund (EBHC) 195,615 29,175 - 7,245 900 Enterprise Fund (Liquor) 19,245 23,125 - 6,900 500 Enterprise Fund (Central Garage) $0 $2,525 $0 $0 $ 1 DRAFT 11/052010 I City of Brooklyn Center Technology Capital Fund Actual Estimted Proposed Projected Projected Projected Projected 2009 2010 2011 2012 2013 2014 2015 Revenues Tranfsfers In $ 70,000 $ 70,000 $ 70,000 $ 70,000 $ 70,000 $ 70,000 $ 70,000 Misc. Operating $ - $ - $ - $ - $ - $ - $ - Misc. Non - operating $ 2,935 $ 460 $ 767 $ 184 $ 204 $ 311 $ 406 Total Revenues $ 72,935 $ 70,460 $ 70,767 $ 70,184 $ 70,204 $ 70,311 $ 70,406 Expenditures Personal Services $ - $ - $ - $ - $ - $ - $ - Supplies $ - $ - $ - $ - $ - $ - $ - Services $ 65,099 $ 23,363 $ 42,240 $ 26,225 $ 28,800 $ 51,300 $ 18,200 Depreciation $ - $ - $ - $ - $ - $ - $ - Debt Transfer $ - $ - $ - $ - $ - $ - $ - Total Expenditures $ 65,099 $ 23,363 $ 42,240 $ 26,225 $ 28,800 $ 51,300 $ 18,200 t_ 4 (1 1 Capital Outlay $ 177,015 $ 125,568 $ 145,000 $ 40,000 $ 20,000 $ - $ - Total Cash Requirement $ 242,114 $ 148,931 $ 187,240 $ 66,225 $ 48,800 $ 51,300 $ 18,200 Beginning Cash Balance $ 414,417 $ 298,708 $ 153,303 $ 36,830 $ 40,789 $ 62,193 $ 81,204 Changes in Assets /Liabilities $ 53,470 $ (66,934) $ - $ - $ - $ - $ - Revenues $ 72,935 $ 70,460 $ 70,767 $ 70,184 $ 70,204 $ 70,311 $ 70,406 Expenditures $ (242,114) $ (148,931) $ (187,240) $ (66,225) $ (48,800) $ (51,300) $ (18,200) Depreciation Add -Back $ - $ - $ - $ - $ - $ - $ - Ending Cash Balance $ 298,708 $ 153,303 $ 36,830 $ 40,789 $ 62,193 $ 81,204 $ 133,410 Assumptions: Cash basis All assumptions are predicted on Cash Basis presentation. City of Orookorn Center 2011 Budget FUND: Internal Service Funds- Central Garage — 70100 DEPT/ACTIVITY/PROJECT: Central Garage Operations — 49951 PROFILE The Central Garage services and provides fuel for a wide range of vehicles such as fire trucks, police squad cars, dump trucks, mowers, loaders, pickups and staff cars. The Central Garage also services minor equipment such as chain saws, weed whips, trailers, pumps and generators. The Central Garage provides emergency repairs and scheduled maintenance to keep all City vehicles and equipment operating efficiently. In addition, the Central Garage coordinates vehicle turnover by determining and charging departments appropriate monthly amounts to ensure that vehicle replacement funds are available when vehicles are ready for replacement. On an annual basis, replacement costs, useful lives and salvage values must be individually determined for the entire fleet to calculate monthly replacement charges. The Central Garage's fleet is currently comprised of 70 cars and trucks and 73 pieces of capital equipment. An additional 16 pieces of equipment are specialized and are not owned by the Central Garage, but are maintained at least in part by the Central Garage. Finally, the Central Garage maintains about 98 additional pieces of small equipment such as small mowers, chain saws, weed trimmers, etc. DEPARTMENTAL GOALS • Perform routine and preventive maintenance for the city's vehicles, small equipment and capital equipment. • Determine and maintain sufficient cash balances for future replacement of equipment. • Purchase new equipment and dispose of old equipment on a scheduled basis. • Provide departments with detailed monthly billings for fuel usage, repairs and fixed charges. EXPENDITURE DETAILS 6212 Motor Fuels This budget item provides funding for the annual cost of purchasing fuel for the City's vehicle and equipment fleet. Fuel usage is charged back to individual departments on a monthly basis. This cost estimate assumes a market rat e for fuel of $ 3.20 p er gallon in 2011. 6215 Shop Materials This budget item provides for various small parts used routinely, such as nuts & bolts, clamps, hoses, wiper blades, etc. 3 1 6221 Motor Vehicles This item includes the cost of a variety of parts used in equipment repair and preventative maintenance. Actual cost varies each year based on amount of repair work required, accident damage to repair, etc. Cost is charged to repair orders, which are in turn charged back to the department leasing the vehicle. 6363 Automotive Insurance This item provides for the cost of insuring the fleet of vehicles and equipment. These i ack to the department ent leasin costs are charged back leasing the vehicle. Insurance costs for g p equipment (Inland Marine) are included under object cost 6367. 6401 Motor Vehicle Service This budget item provides funding for equipment repairs provided by outside services. Examples include body work, transmission overhauls, windshield replacement, and installation of specialized equipment. Cost is charged to repair orders, which are in turn charged back to the department leasing the vehicle. 6540 Equipment and Machinery This budget item provides funding for the replacement of two items: an air compressor mounted in the Central Garage service vehicle, for powering mobile tools used on equipment service calls; and, an industrial grade tool box to store mechanics shop tools. 6550 Motor Vehicles This item includes the scheduled replacement of equipment and vehicles as scheduled in the Central Garage vehicle fleet replacement cycle. A list of equipment scheduled for replacement in 2011 is provided on the following page. PERSONNEL LEVELS 1 -Crew Leader 2- Mechanic I 1 -Night Service Person 1- Central Garage Administrative Technician 32 CAPITAL OUTLAY The following equipment and rolling stock items are scheduled replacement in 2011. City # Dept Description Net Cost #0013 Streets Wheel Loader $125,000 #0086 Streets Tandem Dump Truck $178,000 #0206 Parks 1 -ton Dump Truck $ 33,500 #0221 Parks Litter Picker Sweeper $ 29,300 #0323 Police Marked Squad Car $ 30,100 #0324 Police Marked Squad Car $ 31,100 #0325 Police Marked Squad Car $ 30,100 #0344 Police Unmarked Investigation Car $ 19,500 #0349 Police Unmarked Investigation Van $ 23,000 #0356 Police Smart Radar Trailer $ 16,000 #0384 Police Unmarked Investigation Car $ 19,500 #0044 Water Trailer Mounted Air Compressor $ 17,000 #0623 Sewer V2 Ton Pickup Truck $ 21,000 4 Mobile Radios $ 2,600 Total C.G. Capital Outlay Requests for 2011 $575,700 33 CITY OF BROOKLYN CENTER Budget Report 2008 2009 2010 10/31/2010 2011 2011 Actual Actual Final YTD Recommended Approved ' Object Code / Description Amount Amount Budget Actual Budget Budget 70100 CENTRAL GARAGE 49951 CENTRAL GARAGE OPERATIONS 4000 REVENUES AND EXPENSES 4001 REVENUES 4300 INTERGOVERNMENTAL REVENUE 4360 COUNTY GRANTS 4599 MISCELLANEOUS REVENUE 4600 MISCELLANEOUS REVENUE 4603 INTEREST EARNINGS 100,822- 38,512- 56,000- 9,217- 12,300- 12,300- 4605 UNREALIZED INVESTMENT GAIN /LOS 6,324- 1,384- 4606 OTHER REVENUE 633- 2,748- 1,103- 4600 MISCELLANEOUS REVENUE 107,778- 42,643- 56,000- 10,320- 12,300- 12,300- 4860 CENTRAL GARAGE 4862 FUEL SALES - INTERNAL 264,952- 178,500- 289,801- 163,183- 270,368- 270,368- 4862.1 FUEL SALES - EXTERNAL 79,905- 58,023- 56,700- 62,538- 72,300- 72,300- 1 4863 REPLACEMENT CHARGES 492,359- 546,000- 777,537- 447,656- 627,418- 627,418- 4864 OVERHEAD CHARGES 163,868- 180,883- 179,712- 139,746- 169,569- 169,569- 4865 REPAIR /MAINT CHARGES 398,450- 408,438- 489,825- 335,304- 522,875- 522,875- 4860 CENTRAL GARAGE 1,399,535- 1,371,844- 1,793,575- 1,148,428- 1,662,530- 1,662,530- 4599 MISCELLANEOUS REVENUE 1,507,313- 1,414,487- 1,849,575- 1,158,747- 1,674,830- 1,674,830- 4900 OTHER FINANCING SOURCES 4911 SALE OF PROPERTY 34,625- 17,900- 47,500- 20,950- 12,000- 12,000- 4915 TRANSFERS IN 15,288 - 4919 GAIN ON FIXED ASSET DISPOSAL 38,411- 22,732- 4921 REFUNDS & REIMBURSEMENTS 26,173- 24,161- 6,124- 4900 OTHER FINANCING SOURCES 99,209- 80,082- 47,500- 27,074- 12,000- 12,000- 4001 REVENUES 1,606,522- 1,494,569- 1,897,075- 1,185,822- 1,686,830- 1,686,830- 6001 EXPENDITURES /EXPENSES 6099 PERSONAL SERVICES 6100 WAGES AND SALARIES 6101 WAGES & SALARIES -FT EMPLOYEES 193,780 239,780 249,199 202,217 252,940 252,940 6102 OVERTIME -FT EMPLOYEES 295 664 1,700 204 800 800 6100 WAGES AND SALARIES 194,075 240,444 250,899 202,422 253,740 253,740 6110 OTHER PAYMENTS -NON INSURANCE 6111 SEVERANCE PAY 940 1,156 6110 OTHER PAYMENTS -NON INSURANCE 940 1,156 6120 RETIREMENT CONTRIBUTIONS 6122 PERA COORDINATED PLAN 12,608 16,225 17,443 14,167 17,705 17,705 6125 FICA 11,906 14,401 15,452 11,921 15,682 15,682 6126 MEDICARE CONTRIBUTIONS 2,784 3,368 3,613 2,788 3,668 3,668 6120 RETIREMENT CONTRIBUTIONS 27,299 33,994 36,508 28,875 37,055 37,055 6130 INSURANCE BENEFITS 6131 CAFETERIA PLAN CONTRIBUTIONS 36,756 46,185 54,000 38,186 56,400 56,400 6130 INSURANCE BENEFITS 36,756 46,185 54,000 38,186 56,400 56,400 6150 WORKER'S COMPENSATION 6151 WORKER'S COMP INSURANCE 10,232 13,575 13,626 7,364 9,181 9,181 34 CITY OF BROOKLYN CENTER Budget Report 2008 2009 2010 10/31/2010 2011 2011 Actual Actual Final YTD Recommended Approved Object Code / Description Amount Amount Budget Actual Budget Budget 6150 WORKER'S COMPENSATION 10,232 13,575 13,626 7,364 9,181 9,181 6099 PERSONAL SERVICES 269,302 335,355 355,033 276,846 356,376 356,376 6199 SUPPLIES 6200 OFFICE SUPPLIES 6201 OFFICE SUPPLIES 300 364 141 360 236 300 264 150 150 6203 BOOKS /REFERENCE MATERIALS 307 450 450 6200 OFFICE SUPPLIES 670 141 624 236 6210 OPERATING SUPPLIES 6212 MOTOR FUELS 338,840 230,141 330,000 224,308 400,416 400,416 6213 LUBRICANTS & ADDITIVES 16,474 14,827 12,000 9,051 14,000 14,000 6215 SHOP MATERIALS 9,556 9,095 14,500 6,653 11,000 11,000 6217 SAFETY SUPPLIES 171 800 465 700 700 6218 WELDING SUPPLIES 4,535 3,252 4,500 2,530 4,000 4,000 6219 GENERAL OPERATING SUPPLIES 630 837 1,300 1,059 1,300 1,300 6210 OPERATING SUPPLIES 370,034 258,322 363,100 244,067 431,416 431,416 6220 REPAIR & MAINT SUPPLIES 6221 MOTOR VEHICLES 87,447 79,693 93,000 74,879 93,000 93,000 6222 TIRES 24,108 23,261 20,000 9,611 20,000 20,000 6226 SIGNS & STRIPING MATERIALS 2 6227 PAINT SUPPLIES 97 33 450 10 300 300 6220 REPAIR & MAINT SUPPLIES 111,651 102,987 113,450 84,502 113,300 113,300 6230 REPAIR & MAINT SUPPLIES -OTHER 6239 OTHER REPAIR & MAINT SUPPLIES 72 500 32 400 400 6230 REPAIR & MAINT SUPPLIES -OTHER 72 500 32 400 400 6240 SMALL TOOLS & MINOR EQUIPMENT 6241 SMALL TOOLS 3,992 1,066 3,400 2,381 3,400 3,400 6242 MINOR EQUIPMENT 567 563 2,600 474 2,600 2,600 6243 MINOR COMPUTER EQUIPMENT 25 2,000 1,680 6240 SMALL TOOLS & MINOR EQUIPMENT 4,584 1,629 8,000 4,535 6,000 6,000 6199 SUPPLIES 486,940 363,152 485,674 333,371 551,566 551,566 6299 OTHER CHARGES & SERVICES 6300 PROFESSIONAL SERVICES 6305 MEDICAL SERVICES 126 6307 PROFESSIONAL SERVICES 4,384 5,550 3,500 2,296 3,500 3,500 6300 PROFESSIONAL SERVICES 4,384 5,676 3,500 2,296 3,500 3,500 6320 COMMUNICATIONS 300 300 6321 TELEPHONE /PAGERS 300 300 6320 COMMUNICATIONS 6330 TRANSPORTATION 6331 TRAVEL EXPENSE /MILEAGE 18 19 6333 FREIGHT /DRAYAGE 1,100 495 1,500 704 1,400 1,400 6330 TRANSPORTATION 1,118 514 1,500 704 1,400 1,400 6340 ADVERTISING 6341 PERSONNEL ADVERTISING 4,405 579 6340 ADVERTISING 4,405 579 35 CITY OF BROOKLYN CENTER Budget Report 2008 2009 2010 10/31/2010 2011 2011 Actual Actual Final YTD Recommended Approved Object Code / Description Amount Amount Budget Actual Budget Budget 6350 PRINTING AND DUPLICATING 6351 PRINTING 343 392 300 290 300 300 6350 PRINTING AND DUPLICATING 343 392 300 290 300 300 6360 INSURANCE 6363 MOTOR VEHICLE INSURANCE 39,166 31,486 53,000 35,575 53,000 53,000 6367 EQUIPMENT (INLAND MARINE) 13,954 13,193 14,000 15,875 14,000 14,000 6360 INSURANCE 53,120 44,679 67,000 51,451 67,000 67,000 6380 UTILITY SERVICES 6388 HAZARDOUS WASTE DISPOSAL 1,879 1,394 2,800 1,324 2,000 2,000 6380 UTILITY SERVICES 1,879 1,394 2,800 1,324 2,000 2,000 6400 REPAIR & MAINT SERVICES 6401 MOTOR VEHICLE SERVICES 72,868 58,647 65,000 41,377 65,000 65,000 6402 EQUIPMENT SERVICES 6,812 3,053 5,000 4,781 5,000 5,000 6400 REPAIR & MAINT SERVICES 79,680 61,700 70,000 46,158 70,000 70,000 6410 RENTALS 6417 UNIFORMS 4,354 5,076 3,500 3,670 3,700 3,700 6410 RENTALS 4,354 5,076 3,500 3,670 3,700 3,700 6420 IS SERVICES /LICENSES /FEES 6422 SOFTWARE MAINT 175 175 15,000 13,060 5,950 5,950 6423 LOGIS CHARGES 16,074 16,835 3,084 3,472 3,274 3,274 6420 IS SERVICES /LICENSES /FEES 16,249 17,010 18,084 16,532 9,224 9,224 6430 MISCELLANEOUS 6432 CONFERENCES AND SCHOOLS 1,702 1,025 1,800 778 1,800 1,800 6433 MEETING EXPENSES 92 100 12 100 100 6434 DUES & SUBSCRIPTIONS 150 1,603 150 150 6430 MISCELLANEOUS 1,794 1,025 2,050 2,393 2,050 2,050 6440 OTHER EXPENSES 6441 LICENSES, TAXES & FEES 2,324 1,034 2,500 1,856 2,500 2,500 • 6447 TOWING CHARGES 320 251 550 1,212 800 800 6449 OTHER CONTRACTUAL SERVICE 2,155 984 1,000 1,365 1,000 1,000 6440 OTHER EXPENSES 4,799 2,269 4,050 4,433 4,300 4,300 6460 CENTRAL GARAGE CHARGES 6461 FUEL CHARGES 1,399 980 2,000 2,433 2,500 2,500 6460 CENTRAL GARAGE CHARGES 1,399 980 2,000 2,433 2,500 2,500 6470 TRANSFERS AND OTHER USES 6471 ADMINISTRATIVE SERVICE TRANSFE 31,329 32,638 40,705 33,921 44,792 44,792 6470 TRANSFERS AND OTHER USES 31,329 32,638 40,705 33,921 44,792 44,792 6490 OTHER MISC COSTS /EXPENSES 6494 DEPRECIATION EXPENSE 631,250 654,060 6490 OTHER MISC COSTS /EXPENSES 631,250 654,060 6299 OTHER CHARGES & SERVICES 836,102 827,991 215,489 165,604 211,066 211,066 6500 CAPITAL OUTLAY 6501 CAPITAL OUTLAY 36 CITY OF BROOKLYN CENTER Budget Report 2008 2009 2010 10/31/2010 2011 2011 Actual Actual Final YTD Recommended Approved Object Code / Description Amount Amount Budget Actual Budget Budget 6540 EQUIPMENT & MACHINERY 3,022 4,084 5,400 5,596 6,300 6,300 6550 MOTOR VEHICLES 344,750 392,013 575,700 575,700 6501 CAPITAL OUTLAY 3,022 4,084 350,150 397,609 582,000 582,000 350 6500 CAPITAL OUTLAY 350,150 397,609 582,000 582,000 3 022 4,084 , 6001 EXPENDITURES /EXPENSES 1,595,366 1,530,581 1,406,346 1,173,431 1,701,008 1,701,008 4000 REVENUES AND EXPENSES 11,156- 36,013 490,729- 12,391- 14,178 14,178 49951 CENTRAL GARAGE OPERATIONS 11,156- 36,013 490,729- 12,391- 14,178 14,178 70100 CENTRAL GARAGE 11,156- 36,013 490,729- 12,391- 14,178 14,178 37 City of Brooklyn Center Central Garage Fund Cash Flows Analysis Actual Actual Estimated Proposed Projected Projected Projected Projected 2008 2009 2010 2011 2012 2013 2014 2015 Revenues Departmental User Fees $ 1,399,535 $ 1,371,844 $ 1,544,996 $ 1,674,830 $ 1,708,327 $ 1,742,493 $ 1,777,343 $ 1,812,890 Investment Income $ 107,146 $ 39,896 $ 11,060 $ 12,300 $ 21,404 $ 21,500 $ 21,895 $ 22,886 Misc. Non - operating $ 73,036 $ 82,829 $ 27,074 $ 12,000 $ 12,240 $ 12,485 $ 12,734 $ 12,989 Total Revenues $ 1,579,717 $ 1,494,569 $ 1,583,130 $ 1,699,130 $ 1,741,970 $ 1,776,478 $ 1,811,972 $ 1,848,765 Expenditures Personal Services $ 269,302 $ 335,355 $ 327,181 $ 356,376 $ 370,631 $ 385,456 $ 400,875 $ 416,910 Supplies $ 486,940 $ 363,153 $ 400,045 $ 551,566 $ 562,597 $ 573,849 $ 585,326 $ 597,033 Services $ 207,875 $ 178,015 $ 198,274 $ 211,066 $ 217,398 $ 223,920 $ 230,638 $ 237,557 Depreciation $ 631,250 $ 654,060 $ 667,141 $ 680,484 $ 694,094 $ 707,976 $ 722,135 $ 736,578 Debt Transfer $ - $ - $ - $ - $ - $ - $ - $ w Total Expenditures. $ 1,595,367 $ 1,530,583 $ 1,592,641 $ 1,799,492 $ 1,844,720 $ 1,891,201 $ 1,938,973 $ 1,988,077 c Capital Outlay $ 668,754 $ 657,600 $ 392,013 $ 575,700 $ 572,115 $ 514,198 $ 397,024 $ 397,024 Total Cash Requirement $ 2,264,121 $ 2,188,183 $ 1,984,654 $ 2,375,192 $ 2,416,835 $ 2,405,399 $ 2,335,997 $ 2,385,101 Beginning Cash Balance $ 4,317,413 $ 4,180,414 $ 4,010,679 $ 4,276,296 $ 4,280,718 $ 4,299,947 $ 4,379,001 $ 4,577,111 Changes in Assets /Liabilities $ (83,845) $ (130,181) $ - $ - $ - $ - $ - $ - Revenues $ 1,579,717 $ 1,494,569 $ 1,583,130 $ 1,699,130 $ 1,741,970 $ 1,776,478 $ 1,811,972 $ 1,848,765 Expenditures $ (2,264,121) $ (2,188,183) $ (1,984,654) $ (2,375,192) $ (2,416,835) $ (2,405,399) $ (2,335,997) $ (2,385,101) Depreciation Add -Back $ 631,250 $ 654,060 $ 667,141 $ 680,484 $ 694,094 $ 707,976 $ 722,135 $ 736,578 Ending Cash Balance $ 4,180,414 $ 4,010,679 $ 4,276,296 $ 4,280,718 $ 4,299,947 $ 4,379,001 $ 4,577,111 $ 4,777,353 Assumptions: Cash basis All assumptions are predicted on Cash Basis presentation. 1 City of cBroo Center 2011 budget FUND: Post Employment Retirement Fund — 70300 DEPT /ACTIVITY /PROJECT: Post Employment Retirement Benefit — 49961 PROFILE Minnesota Statutes require local governments to allow retired or separated employees and their dependents to continue to participate in the employer sponsored health insurance program that was available to the employee prior to retirement and /or separation. The City has provided post- retirement health care benefits, as per the requirements of a City Council resolution, for certain retirees and their dependents since 1986. Full time employees have the option of retaining membership in the City's health insurance plan for which the City will pay the single person premium until such time as the retiree is eligible for Medicare coverage or at age 65, whichever is sooner. If the retiree desires to continue family coverage, the additional cost for family coverage shall be paid by the retiree to the City. There are two methods whereby an employee can qualify under this program. First, the employee, on the date of his/her retirement, must meet eligibility requirements for a full retirement annuity under PERA (Note 14A) without reduction of benefits because of age, disability, or any other reason for reduction. In addition, the employee must have been employed full time by the City for the last ten consecutive years prior to the effective date of retirement. Additionally, employees who are retiring after twenty -five years of consecutive service with the City and are eligible to receive a pension from PERA shall have the option of retaining membership in the City's health insurance plan for which the employee will pay the premium until such time as the retiree is eligible to receive a full - retirement annuity under PERA or PERA police. At that time, the City will pay the single- person premium until such time as the retiree is eligible for Medicare coverage or at age 65, whichever is sooner. Employees participate in this program on a voluntary basis. Currently, most police employees are eligible for this coverage and the City has been able to fund its share through investment earnings. As of 1 January 2005, the City froze the number of employees compensated from this fund. In its place, a program of medical savings for post - employment costs has been developed and implemented under the guidance of the Human Resources Director. PERSONNEL LEVELS There are no personnel assigned to this Fund. 39 CITY OF BROOKLYN CENTER • Budget Report 2008 2009 2010 10/31/2010 2011 2011 Actual Actual Final YTD Recommended Approved Object Code / Description Amount Amount Budget Actual Budget Budget 70300 EMPLOYEE RETIREMENT BENEFIT FD 49961 EMPLOYEE RETIREMENT BENEFIT FD 4000 REVENUES AND EXPENSES 4001 REVENUES 4300 INTERGOVERNMENTAL REVENUE 4340 STATE REVENUE 4359 OTHER STATE GRANTS /AID 10,770- 15,360- 12,000- 15,015- 15,000- 15,000- 4340 STATE REVENUE 10,770- 15,360- 12,000- 15,015- 15,000- 15,000- 4600 MISCELLANEOUS REVENUE 4603 INTEREST EARNINGS 35,180- 12,859- 10,000- 3,043- 4,000- 4,000- 4605 UNREALIZED INVESTMENT GAIN /LOS 2,196- 469- 4600 MISCELLANEOUS REVENUE 37,377- 13,328- 10,000- 3,043- 4,000- 4,000- , 4300 INTERGOVERNMENTAL REVENUE 48,147- 28,688- 22,000- 18,058- 19,000- 19,000- 4890 OTHER POST -EMP BENEFITS 4891 IMPLICIT RATE SUBSIDY CONTRIB 71,112- 65,592- 53,000- 53,000- 4890 OTHER POST -EMP BENEFITS 71,112- 65,592- 53,000- 53,000- 4900 OTHER FINANCING SOURCES 4001 REVENUES 119,259- 94,280- 22,000- 18,058- 72,000- 72,000- 6001 EXPENDITURES /EXPENSES 6099 PERSONAL SERVICES 6130 INSURANCE BENEFITS 6135 MEDICAL INSURANCE - RETIREES 2,203,198- 311,617 118,640 117,434 173,800 173,800 6130 INSURANCE BENEFITS 2,203,198- 311,617 118,640 117,434 173,800 173,800 6099 PERSONAL SERVICES 2,203,198- 311,617 118,640 117,434 173,800 173,800 6001 EXPENDITURES /EXPENSES 2,203,198- 311,617 118,640 117,434 173,800 173,800 4000 REVENUES AND EXPENSES 2,322,457- 217,337 96,640 99,376 101,800 101,800 1 49961 EMPLOYEE RETIREMENT BENEFIT FD 2,322,457- 217,337 96,640 99,376 101,800 101,800 70300 EMPLOYEE RETIREMENT BENEFIT FD 2,322,457- 217,337 96,640 99,376 101,800 101,800 40 I City of Brooklyn Center Post Employment Retirement Benefit Fund Actual Budget Proposed Projected Projected Projected Projected 2009 2010 2011 2012 2013 2014 2015 Revenues Transfers from Other Ops Fund $ - $ - $ - $ - $ - $ - $ - Misc. Operating $ 65,592 $ - $ 53,000 $ - $ - $ - $ - Misc. Non - operating $ 28,688 $ 22,000 $ 19,000 $ 52,784 $ 51,245 $ 49,463 $ 47,417 Total Revenues $ 94,280 $ 22,000 $ 72,000 $ 52,784 $ 51,245 $ 49,463 $ 47,417 Expenditures Personal Services $ 311,619 $ 118,640 $ 173,800 $ 182,490 $ 191,615 $ 201,195 $ 211,255 Supplies $ - $ - $ - $ - $ - $ - $ - Services $ - $ - $ - $ - $ - $ - $ - Depreciation $ - $ - $ - $ - $ - $ - $ - Debt Service $ - $ - $ - $ - $ - $ - $ - -P Total Expenditures $ 311,619 $ 118,640 $ 173,800 $ 182,490 $ 191,615 $ 201,195 $ 211,255 Capital Outlay $ - $ - $ - $ - $ - $ - $ - Total Cash Requirement $ 311,619 $ 118,640 $ 173,800 $ 182,490 $ 191,615 $ 201,195 $ 211,255 Beginning Cash Balance $ 1,447,386 $ 1,371,814 $ 1,334,494 $ 1,319,594 $ 1,281,133 $ 1,236,571 $ 1,185,436 Changes in Assets /Liabilities $ 141,767 $ 59,320 $ 86,900 $ 91,245 $ 95,807 $ 100,598 $ 105,627 Revenues $ 94,280 $ 22,000 $ 72,000 $ 52,784 $ 51,245 $ 49,463 $ 47,417 Expenditures $ (311,619) $ (118,640) $ (173,800) $ (182,490) $ (191,615) $ (201,195) $ (211,255) Depreciation Add -Back $ - $ - $ - $ - $ - $ - $ - Ending Cash Balance $ 1,371,814 $ 1,334,494 $ 1,319,594 $ 1,281,133 $ 1,236,571 $ 1,185,436 $ 1,127,226 Assumptions: Cash basis All assumptions are predicted on Cash Basis presentation. • This page has been left blank intentionally. 42 City of Brooklyn Center 2011 Budget FUND: Employee Compensated Absences Fund — 70400 DEPT /ACTIVITY /PROJECT: Employee Compensated Absences — 49971 PROFILE This activity accounts for employees' compensated absences and the resulting liability to the City. Regular full -time employees earn vacation leave at a rate determined by their length of service. Additionally, these employees accrue sick leave at a rate of eight hours per month. After 5 years of continuous service, employees are eligible to receive 1/3 of their sick leave accrual as a severance benefit unless they are discharged for cause. The City recognizes as a liability all accrued vacation leave and 1/3 of accrued sick leave for employees with 5 years of service. The City fully funds these compensated absences by charging departments for the changes in their respective accruals on an annual basis. PERSONNEL LEVELS There are no personnel assigned. 43 CITY OF BROOKLYN CENTER Budget Report 2008 2009 2010 10/31/2010 2011 2011 Actual Actual Final YTD Recommended Approved Object Code / Description Amount Amount Budget Actual Budget Budget 70400 EMPLOYEE COMPENSATED ABSENCES 49971 EMPLOYEE COMPENSATED ABSENCES 4000 REVENUES AND EXPENSES 4001 REVENUES 4599 MISCELLANEOUS REVENUE 4600 MISCELLANEOUS REVENUE 4603 INTEREST EARNINGS 24,090- 8,925- 8,000- 2,441- 5,640- 5,640- 4605 UNREALIZED INVESTMENT GAIN /LOS 1,450- 306 - 4606 OTHER REVENUE 19,532- 197,115- 4600 MISCELLANEOUS REVENUE 45,071- 206,346- 8,000- 2,441- 5,640- 5,640- 4599 MISCELLANEOUS REVENUE 45,071- 206,346- 8,000- 2,441- 5,640- 5,640- 4880 COMPENSATED ABSENCES 4881 COMPENSATED ABSENCE CHG /CREDIT 52,247 15,600 4880 COMPENSATED ABSENCES 52,247 15,600 4001 REVENUES 7,176 190,746- 8,000- 2,441- 5,640- 5,640- 6001 EXPENDITURES /EXPENSES 6100 WAGES AND SALARIES 6110 OTHER PAYMENTS -NON INSURANCE 6111 SEVERANCE PAY 89,373 86,649 13,934 95,476 15,450 15,450 6110 OTHER PAYMENTS -NON INSURANCE 89,373 86,649 13,934 95,476 15,450 15,450 6120 RETIREMENT CONTRIBUTIONS 6125 FICA 3,509 2,422 864 2,355 6126 MEDICARE CONTRIBUTIONS 1,039 578 202 1,106 6120 RETIREMENT CONTRIBUTIONS 4,549 3,000 1,066 3,460 6001 EXPENDITURES /EXPENSES 93,922 89,649 15,000 98,936 15,450 15,450 4000 REVENUES AND EXPENSES 101,098 101,098- 7,000 96,495 9,810 9,810 49971 EMPLOYEE COMPENSATED ABSENCES 101,098 101,098- 7,000 96,495 9,810 9,810 70400 EMPLOYEE COMPENSATED ABSENCES 101,098 101,098- 7,000 96,495 9,810 9,810 44 City of Brooklyn Center i l Employee Compensated Absences Fund Actual Budget Proposed Projected Projected Projected Projected 2009 2010 2011 2012 2013 2014 2015 Revenues Transfer from Other Fund Ops $ 197,115 $ - $ - $ - $ - $ - $ - Misc. Operating $ - $ - $ - $ - $ - $ - $ - Misc. Non - operating $ 9,231 $ 8,000 $ 5,640 $ 5,589 $ 5,535 $ 5,479 $ 5,419 Total Revenues $ 206,346 $ 8,000 $ 5,640 $ 5,589 $ 5,535 $ 5,479 $ 5,419 Expenditures Personal Services $ 105,248 $ 15,000 $ 15,450 $ 15,914 $ 16,391 $ 16,883 $ 17,389 Supplies $ - $ - $ - $ - $ - $ - $ - Services $ - $ - $ - $ - $ - $ - $ - Depreciation $ - $ - $ - $ - $ - $ - $ - v Debt Service $ - $ - $ - $ - $ - $ - $ - Total Expenditures $ 105,248 $ 15,000 $ 15,450 $ 15,914 $ 16,391 $ 16,883 $ 17,389 Capital Outlay $ - $ - $ - $ - $ - $ - $ - Total Cash Requirement $ 105,248 $ 15,000 $ 15,450 $ 15,914 $ 16,391 $ 16,883 $ 17,389 Beginning Cash Balance $ 974,855 $ 1,091,553 $ 1,084,553 $ 1,074,743 $ 1,064,418 $ 1,053,562 $ 1,042,158 Changes in Assets /Liabilities $ 15,600 $ - $ - $ - $ - $ - $ - 1 Revenues $ 206,346 $ 8,000 $ 5,640 $ 5,589 $ 5,535 $ 5,479 $ 5,419 Expenditures $ (105,248) $ (15,000) $ (15,450) $ (15,914) $ (16,391) $ (16,883) $ (17,389) Depreciation Add -Back $ - $ - $ - $ - $ - $ - $ - Ending Cash Balance $ 1,091,553 $ 1,084,553 $ 1,074,743 $ 1,064,418 $ 1,053,562 $ 1,042,158 $ 1,030,188 Assumptions: Cash basis . All assumptions are predicted on Cash Basis presentation. This page has been left blank intentionally. 46 2011 Budgets Special Revenue, Debt Service, Capital Projects City of Brooklyn Center Joint Council/Commission Work Session Monday, 15 November 2010 i Introduction • Special Revenue : • Economic Development Authority (EDA) Fund • Community Development Block Grant (CDBG) Fund • Debt Service Funds • Capital Projects Funds: • Municipal State Aid (MSA) Fund • Street Reconstruction Fund • Earle Brown Heritage Center (EBHC) Capital Fund • Technology Capital Fund • Internal Service Funds: • Central Garage Fund • Post Employment Benefit Fund • Employee Compensated Absences Fund 1 Economic Development Authority Fund • Primary funding sources is the Housing & Redevelopment Authority ( HRA) property tax levy. • Coordinates economic development and redevelopment of properties in the City. Acquires and administers properties for future redevelopment. z Economic Development Authority Fund EDA FUND 2010 2011 $ Change % Change HRA Tax Levy 349F745 310,831 (38,914). (11.13%) Other Revenue 15,000 5,000 (10,000) (66.679)j 364,745 315,831 (48,914) (13.41%) Personal Services 215,295 238,700 23,405 . 10.87% Suppl'�es. 1 668 1,668 0.00% , o Other Costs 90 798 74f653 (16,145) Depreciation 71,343 741656 31313 4.64% 379,104 389,677 10,573 ' 2.79% Net Operations (14,359) (73,846) (59,487) , 414.28% EOY Cash Balance 1,787,476 1,704,630 3 CDBG Fund • Housing Rehabilitation Program • HomeLine Tenant Advocacy Program • Housing Outside Maintenance for the Elderly ( HOME) • Community Emergency Assistance Program (CEAP) • Comprehensive code enforcement and foreclosed/vacant properties efforts 4 CDBG Fund CDBG FUND 2010 2011 $ Change % Change Federal Grants 193,750 203,588 91838 ; 5.08% Other Revenue - - - 0.00% 193,750 203f588 9,838 5.08% .Personal Services - - 0.00% - _ _ 0.00% Supplies __. _ __. . Other Costs 193 750 203,588 9 838 5.08% __ .. Administrative Transfer: - - - 0.00% 193,750 203,588 91838 5.08% Net Operations - - - 0.00% EOY Cash Balance - - 5 Debt Service Funds Original Issue Prior Years 20,111 Balance Due Final Maturity Issue Name Amount Payments Payment 12/31/2011 Date Improvement Bonds 2/1/2011: 2000 Street Improvement Bonds 7351000 670,000 65,000 2001 Street Improvement Bonds 730,000 600,000 65,000 65,000 2/1/2012 2003 Street Improvement Bonds 1,205,000 880,000 1101000 215,000 2/1/2013 2004 Street Improvement Bonds 1,010,000 540,000 100,000 370,000 2/1/2015. 2006 Street Improvement Bonds 1,460,000 5601000 145,000 7551000 2/1/2017;. 2008 Street Improvement Bonds 2,390,000 275,000 260,000 1,855,000 2/1/2019= 7,530,000 3,525,000 745,000 3,260,000 General Oblgatbn Bonds .Police & Fire Building Refunding Bonds 5,045,000 3,020,000 640,000 11385,000 2/1/2013; Tax Increment Bonds - _ ' G.0. Tax Increment Refunding Bonds: 2f,470,000 2,055,000 415,000 2/1/2011 G.O. Tax Increment Bonds 17,245,000 3,650,000 750,000 12,845,000 2/1/2020 G.O. Tax Increment Bonds 4,335,000 31335,000 125,000 875,000 2/1/2018; 24,050,000 9,040,000 1,2901000 13,7201000 Utity Revenue Bonds G.O. Uti lity Revenue Bonds (BAB) 2,350,000 - 140,000 2,210,000 2/1/2025; 20,575,000 TOTAL BONDED INDEBTEDNESS 38,975,000 15,585,000 2,815,000 6 Debt Service Funds Assessment Property Tax Interest TOTAL Revenues Revenue Revenue Income BUDGET Improvement Bonds 2000 Street Improvement Bonds - - 800 800 2001 Street Improvement Bonds 791800 - 1,500 81,300 2003 Street Improvement Bonds 131,550 - 100 1311650 2004 Street Improvement Bonds 129,383 1,000 130,383 2006 Street Improvement Bonds 1851083 11000 186,083 _ 2008 Street Improvement Bonds 366,552 - 500 367,052 892,368 - 4,900 897,268 GeneralObllgatbn Bonds Police & Fire Building Refunding Bonds 695,632 1,000 696,632 Tax Increment Bonds G.O. Tax Increment Refunding Bonds 425,630 425,630 G.O. Tax Increment Bonds - 1,4001525 - 11400,525 G.O. Tax Increment Bonds - 170,875 - 170,875 1,997,030 - 1,991714030 1.TOTAL DEBT SERVICE REVENUES 892,368 2,6921662 5,900 3,590,930 7 i Debt Service F Principal Interest Agent Fees TOTAL Expenditures Payment Payments and Administration: BUDGET Improvement Bonds 2000 Street Improvement Bonds 65,000 1,609 1,500 68,10 2001 Street Improvement Bonds 65,000 41258 1,500 70,758 2003 Street Improveent Bonds 110,000 10,470 1,500 121,970 m 2004 Street Improvement Bonds 100,000 14,775 1,500 116,275 2006 Street Improvement Bonds 145,000 30,384 _ . 1,500 176,884 11 2008 m Street Improveent Bonds 260,000 75,395 1,500 336,895 745,000 136,891 9,000 890,891 General Obloatbn Bonds Police & Fire Building Refunding Bonds 640,000 55,633 1,500 697, Tax Increment Bonds G.O. Tax Increment Refunding Bonds 415,000 9,130 1,500 425,630 G.O. Tax Increment Bonds 750,000 649,025 1,500 1,400,525 G.O. Tax Increment Bonds 125,000 44,375 11500 170,875 1,290,000 702,530 4,500 1,997,030 TOTAL DEBT SERVICE EXPENDITURES 2,675,000 8951054 15,000 3,585,054 NET TOTAL DEBT SERVICE BUDGET 5,876 8 Municipal State Aid ( MSA) Fund • Dollars received from shared portion of gasoline tax • Maintenance Funds • Construction Funds • Capital Improvements Plan 2011-2025 9 MSA Fund City of Brooklyn Center Municipal State Aid (MSA) Fund Cash Flows Analysis Actual Budget Proposed Projected Projected Projected Projected Projected 2009 2010 2011 2012 2013 2014 2015 2016 Revenues Fund Transfer MSA Allotment $ 839,472 $ 749,291 $ 778,973 $ 750,000 $ 750,000 $ 750,000 $ 750,000 $ 750,000 Misc. Operating $ $ $ $ $ _ - $ $ - Misc. Non-operating (Interest) $ 7,255 $ 4,115 $ 1,428 $ - $ 3,265 $ 3,141 $ 4,087 $ (2,638)' Total Revenues $ 846,727 ! $ 753,406 $ 780,401 $ 750,000 $ 753,265 $ 753,141 $ 754,087 $ 747,362 Expenditures _. Personal Services _ $. $ .. �, . $ $ - - $ - Supplies $ 33,380 ' $ 42,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 , $ 25,000 . $ 25,000 : Services $ 83,069 $ 91,900 $ 65,000 $ 65,000 $ 65,000 $ 65,000 $ 65,000 $ 65,000 Depreciation $ $ $ _ $ $ $_ $ - $ - Debt Service $ - $ $ $ - $ - $ - $ - TotalExpenditures $ 116,449 $ 133,900 $ 90,000 $ 90,000 $ 90,000 $ 90,000 $ 90,000 $ 90,000 Capital Outlay $ 713,609 $ 1,157,000 ` $ 983,000 $ 1$ 688,000 $ 474,000 $ 2,009,000 $ 215,000 Total Cash Requirement $ 830,058 $ 1,290,900 $ 1,073,000 $ 90,000 $ 778,000 $ 564,000 $ 2,099,000 $ 305,000 Beginning Cash Balance $ 184,281 $ 823,036 $ 285,542 $ (7,057) $ 652,943 $ 628,208 $ 817,349 $ (527,565), Changes in Assets/Liabilities $ 622,086 $ $ $ Revenues* $ 846,727 $ 753,406 $ 780,401 S 750,000 $ 753,265 $ 753,141 $ 754,087 $ 747,362 Expenditures $ (830,058) $ (1,290,900) $ (1,073,000) $ (90,000) $ (778,000) $ (564,000) $ (2,099,000) $ (305,000)' Depreciation Add-Back $ $ $ $ $ $ $ $ Ending Cash Balance $ 823,036 $ 285,542 $ (7,057) $ 652,943 $ 628,208 $ 817,349 $ (527,565) $ (85,202) 10 Street Reconstruction Fund • Dollars from the electric and gas franchise fees • Capital Improvement Plan 2011-2025 Street Reconstruction Fund City of Brooklyn Center Street Reconstruction Fund Cash Flows Analysis Actual Budget Proposed Projected Projected Projected Projected Projected 2009 2010 2011 2012 2013 2014 2015 2016 Revenues Fund Transfer Franchise Fees $ 656,772 $ 680,000 $ 680,000 $ 680,000 $ 700,000 $ 700,000 $ 700,000 $ 720,000 Misc. Operating $ . _ $ $ $ $ $ - $ - . ..,$ Misc. Non-operating $ 17,751....$ . 8,902 $ 3,637 $ $ $ $ Total Revenues $ 674,523 $ 688,902 $ 683,637 $ 680,000 $ 700,000 $ 700,000 $ 700,000 $ 720,000 Expenditures Personal Services Supplies $ Services $ 6,945 $ 7,153 $ 7,368 $ 7,589 . $ .__._ 7,817 $ 8,051 $ 8,293 $ 8,541 Depreciation $ ... .. $ $ Debt SeR4'ce Total Expenditures $ 6,945 $ 7,153 ! $ 7,368 $ 7,589 $ 7,817 $ 8,051 $ 8,293 Capital Outlay $ 643,080 $ 1,503,000 $ 2,006,000 $ - $ 866,000 $ 1,062,000 $ 1,040,000 . $ 660,000 Total Cash Requirement $ 650,025 ! $ 1,510,153 $ 2,013,368 $ 7,589 $ 873,817 $ 1,070,051 $ 1,048,293 $ 668,541 Beginning Cash Balance $ 1,398,617 $ 1,780,309 $ 727,442 $ (602,289) $ 70,122 $ (103,694) $ (473,745) $ (822,038) Changes in Assets/Liabilities $ 357,194 $ (231,615). $ - $ - - Revenues" $ 674,523 $ 688,902 $ 683,637 $ 680,000 $ 700,000 ' $ 700,000 $ 700,000 $ 720,000 Expenditures $ (650,025) $ (1,510,153) $ (2,013,368) $ (7,589) $ (873,817) $ (1,070,051) $ (1,048,293) $ (668,541) Depreciation Add-Back $ $ _ $ $ $ $ - $ $ Ending Cash Balance $ 1,780,309 $ 727,442 $ (602,289) $ 70,122 $ (103,694) $ (473,745) $ (822,038), $ (770,580) 12 EBHC Capital Fund • Project List for 2011 : • Carriage Hall Carpet $ 70,000 • Carriage Hall Divider Wall 35,000 • Carriage Hall Wall Panels 108,000 • Replace Oven 40,000 (FLIK) • Wireless Access & Controller 16,400 • Facility Security System 50,000 • Electronic Reader Boards 128,000 • TOTAL $ 447,400 13 EBHC Capital Fund City of Brooklyn Center XA EBHC Capital Projects Fund Cash Flows Analysis - Actual Estimated Proposed Projected Projected Projected Projected Projected 2009 2010 2011 2012 2013 2014 2015 2016 Revenues Transfer from EBHC Operations $ 300,000 $ - $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 Capital Contribution from Flik $ - $ 100,000 - Misc. Operating $ Misc. Non-operating $ 113,789 $ 77,250 $ 2,203 $ 822 $ 505 $ 547 $ 497 $ 619 Total Revenues $ 413,789 $ 177,250 $ 102,203 $ 100,822 ` $ 100,505 $ 100,547 $ 100,497 $ 100,619 Expenditures Personal Services ,Supplies - Services $ 72,629 $ 9,450 Depreciation - Debt Service Total Expenditures _ $ 72,629 $ 9,450 Capital Outlay $ 113,516 $ 257,650 $ 447,400 $ 180,000 $ 90,000 $ 113,000 $ 70,000 $ - Total Cash Requirement $ 186,145 $ 267,100 $ 447,400 $ 180,000 $ 90,000 $ 113,000 ; $ 70,000 $ - Beginning Cash Balance $ 466,299 $ 640,479 $ 550,629 $ 205,432 $ 126,253 $ 136,.758 $ 124,305 $ 154,803 Changes in Assets/Liabilities $ (53,464) $ - $ - $ - Revenues $ 413,789 $ 177,250 $ 102,203 $ 100,822 $ 100,505 , $ 100,547 $ 100,497 $ 100,619 Expenditures $ (186,145) $ (267,100) $ (447,400) $ (180,000) $ (90,000) $ (113,000) $ (70,000) $ - Depreciation Add-Back $ - $ $ - $ Ending Cash Balance $ 640,479 $ 550,629 $ 205,432 $ 126,253 $ 136,758 $ 124,305 $ 154,803 $ 255,422 14 Technology Capital Fund • Annual Transfer from General Fund $ 70,000 • 2011 Expenditures : • Server Hardware Replacements $ 19,340 • Network Hardware Upgrades 221900 • Security Card Access System 25,000 • Security Monitoring 901000 • Multi-function Device Replacements (3) 30,000 • TOTAL $ 187,.240 15 Technology Capital City of Brooklyn Center _ 'Technology Capital Fund Actual Estimted Proposed Projected Projected Projected Projected _ 2009 2010 2011 2012 2013 2014 2015 Revenues Tranfsfers In $ 70,000 $ 70,000 $ 70,000 $ 70,000 $ 70,000 $ 70,000 $ 70,000 Misc. Operating $ $ $ . $ Misc. Non-operating $ 2,935 $ 460 $ 767 $ 184 $ 204 $ 311 $ 406 Total Revenues $ 72,935 $ 70,460 $ 70,767 $ 70,184 $ 70,204 $ 70,311 $ 70,406 Expenditures _ Personal Services $ $ _ $ Supplies $ $ - $ - $ $ - - Services $ 65,099 $ 23,363 $ 42,240 $ 26,225 : $ 28,800 $ 51,300 $ 18,200 Depreciation $ $_ $ Debt Transfer $ -_ $ $ - $_ $ $ - $ - Total Expenditures $ 65,099 $ 23,363 $ 42,240 $ 26,225 $ 28,800 $ 51,300 $ 18,2010 Capital Outlay„ $ 177,015 $ 125,568 $ 145,000 $ 40,000 $ 20,000 $ $ Total Cash Requirement $ 242,114 $ 148,931 $ 187,240 $ 66,225 $ 48,800 $ 51,300 $ 18,200 ' Beginning Cash Balance $ 414,417 $ 298,708 $ 153,303 $ 36,830 $ 40,789 $ 62,193 $ 81,204 Changes in Assets/Liabilities $ 53,470 $ (66,934) $ - $ Revenues $ 72,935 $ 70,460 $ 70,767 $ 70,184 $ 70,204 $ 70,311 $ 70,406 Expenditures $ (242,114) $ (148,931) $ (187,240) $ (66,225) $ (48,800) $ (51,300) $ (18,200) Depreciation Add-Back $ $ $ $ $ $ $ Ending Cash Balance $ 298,708 $ 153,303 $ 36,830 $ 40,789 ` 62,193 $ 81,204 $ 133,410 $ 16 Central Garage Fund • Internal Service Fund • Provides service only to vehicles and equipment used in City operations • Funding for all vehicle replacements on an annual funding basis • Fire, Police, Parks, Streets adjusted on phase- in basis . • 2011 vehicle replacement list in handout materials ( p . 33) $ 575,1700 Central Garage Fund CENTRAL GARAGE FUND 2010 2011 $ Change o Change Fuel Sales 346,501 342,668 (31833) (1.11%) Repair/Maint Charges 489,825 522,875 33,050 6350/b Overhead Charges 179,712 169f569 (10,143).,,_ (5.64%) Replacement Funding 777,537 627,418 (150,119) (19.31%) e P 9 Other Sources 103 500 24 300 (79,200 76.52% 118971075 11686f.830 (210,245) _ (11.08%) Personal Services 355,033 356,376 1,343 0.38% Supplies 485,674 551f,566 65,892 13.57% Other Costs 215,489 211,066 (4,423) (2.05 0%) 119,008 62,812 5.95 /o 1,056,196 if Net Operations 840,879 5671822 (273,057) (32.47%)' Vehicle/Equipment Repl 3501150 5821 000 231,850 0.00% Debt Service - 0.00% 18 Central G Fund City of Brooklyn Center Central Garage Fund Cash Flows Analysis ■ Actual Estimated Proposed Projected Projected Projected Projected 2009.__... . .,...2010 -.. 2011... 2012 2013 2014 2015 Revenues Departmental User Fees $ 1,371,844 $ 1,544,996 $ 1,674,830 $ 1,708,327 $ 1,742,493 $ 1,777,343 $ 1,812,890 Investment Income $ 39,896 $ 11,060 $ 12,300 "$ 21,404 " $ 21,500 `$ 21,895 $ 22,886 Misc. Non operating $ 82,829 $ 27,074 $ 12,000 $ 12,240 $ 12,485 $ 12,734 $ 12,989 1.Total Revenues $ 1,494,569 $ 1,583,130 $ 1,699,130 $ 1,741,970 $ 1,776,478 $ 1,811,972 $ 1,848,765 Expenditures.. Personal Sices $ 335,355 $ 327,181 $ 356,376 $ 370,631 $ 385,456 $ 400,875 $ 416,910 ery S u lies $ 363,153 ` $ 400,045 $ 551,566 $ 562,597 $ 573,849 $ 585,326 $ 597,033 Sennc es $ 178,015 $ 198,274 $ 211,066 �$ 217,398 �$ 223,920 '`$ 230,638 V$ 237,557 Depreciation $ 654,060 $ 667,141 $ 680,484 $ 694,094 $ 707,976 $ 722,135 $ 736,578 Debt Transfer $ - $ - $ - $ $ $ $ Total Expenditures $ 1,530,583 $ 1,592,641 $ 1,799,492 $ 1,844,720 $ 1,891,201. $ 1,,938,973 $ 1,988,077 Capital Outlay $ 657,600 $ 392,013 $ 575,700 $ 572,115 $ 514,198 $ 397,024 $ 397,024 Total Cash Requirement $ 2,188,183 $ 1,984,654 $ 2,375,192 $ 2,416,835 ` $ 2,405,399 $ 2,335,997 $ 2,385,101 Beginning Cash Balance $ 4,180,414 $ 4,010,679 $ 4,276,296 $ 4,280,718 $ 4,299,947 $ 4,379,001 $ 4,577,111 Changes in Assets/Liabilities $ (130,181) $ - $ - $ - $ $ $ Revenues $ 1,494,569 $ 1,583,130 $ 1,699,130 $ 1,741,970 $ 1,776,478 $ 1,811,972 $ 1,848,765 Expenditures $ (2,188,183) $ (1,984,654) $ (2,375,192) $ (2,416,835) $ (2,405,399) $ (2,335,997) $ (2,385,101)' Depreciation Add-Back $ 654,060 $ 667,141 $ 680,484 $ 694,094 ! $ 707,976 $ 722,135 $ 736,578 Ending Cash Balance $ 4,010,679 $ 4,276,296 $ 4,280,718 $ 4,299,947 $ 4,379,001 $ 4,577,111 $ 4,777,353 19 Post Employment Benefit Fund • Internal Service Fund • Provides service only to employees • Closed Program 20 Post Employment Bene ft Fun City of Brooklyn Center Post Employment Retirement Benefit Fund Actual Budget Proposed Projected Projected Projected Projected 2009 . ._. 2010 2011 2012 2013_ . . 2014 2015 Revenues Transfers from Other Op Funds $ $ - $ $ $ Misc. Operating $ 65,592 $ $ 53,000 $ - Misc. Non-operating $ 28,688 $ 22,000 $ 19,000 $ 52,784 $. 51,245 $ 49,463 $ 47,417 Total Revenues $ 94,280 $ 22,000 ` $ 72,000 $ 52,784 $ 51,245 $ 49,463 $ 47,417 Expenditures Personal Services $ 311,619 $ 118,640 $ 173,800 $ 182,490 $ 191,615 $ 201,195 $ 211,255 Supplies $ $ $ $ _ _ $ $ Services - Depreciation - Debt Service Total Expenditures $ 311,619 $ 118,640 i, $ 173,800 $ 182,490 $ 191,615 $ 201,195 $ 211,255 Capital Outlay $ $ $ _ $_. $ - $ $ Total Cash Requirement $ 311,619 $ 118,640 $ 173,800 $ 182,490 $ 191,615 ' $ 201,195 $ 211,255 Beginning Cash Balance $ 1,447,386 $ 1,371,814 $ 1,334,494 $ 1,319,594 $ 1,281,133 $ 1,236,571 $ 1,185,436 ' Changes in Assets/Liabilities $ 141,767 $ 59,320 $ 86,900 $ 91,245 $ 95,807 $ 100,598 ` $ 105,627 j Revenues $ 94,280 $ 22,000 $ 72,000 $ 52,784 $ 51,245 $ 49,463 $ 47,417 Expenditures $ (311,619); $ (118,640); $ (173,800) $ (182,490): $ (191,615) $ (201,195)' $ (211,255), Depreciation Add-Back $ _ $ $ $ $ $ _ $ - Ending Cash Balance $ 1,371,814 $ 1,334,494 $ 1,319,594 $ 1,281,133 $ 1,236,571 $ 1,185,436 $ 1,127,226 21 Compensated Absence Fund • Internal Service Fund • Provides funding for internal activities only • Tracks unpaid sick and vacation leave for City employees 22 Compensated Absence F City of Brooklyn Center Employee Compensated Absences Fund Actual Budget Proposed Projected Projected Projected Projected 2009 2010 2011 2012 2013 2014 2015 Revenues Transfer from Other Fund Ops $ 197,115 $ $ $ $ $ .Misc. Operating $ - $ $ - $ Misc. Non-operating $ 9,231 $ 8,000 $ 5,640 $ 5,589 $ 5,535 $ 5,479 ' $ 5,419 Total Revenues $ 206,346 $ 8,000 ! $ 5,640 $ 5,589 $ 5,535 $ 5,479 $ 5,419 Expenditures Personal Services $ 105,248 $ 15,000 $ 15,450 $ 15,914 $ 16,391 $ 16,883 $ 17,389 Supplies $ $ Services $ $ $ Depreciation. . Debt Service... : $ Total Expenditures $ 105,248 ' $ 15,000 $ 15,450 $ 15,914 $ 16,391 $ 16,883 $ 17,389 Capital Outlay. $ $ _ $ _ $ $ $ - Total Cash Requirement $ 105,248 $ 15,000 $ 15,450 $ 15,914 $ 16,391 $ 16,883 $ 17,389 Beginning Cash Balance $ 974,855 $ 1,091,553 $ 1,084,553 $ 1,074,743 $ 1,064,418 $ 1,053,562 $ 1,042,158 Changes in Assets/Liabilities $ 15,600 $ $ $ $ - $ $ Revenues $ 206,346 $ 8,000 $ 5,640 $ 5,589 $ 5,535 $ 5,479 $ 5,419 Expenditures $ (105,248) $ (15,000) $ (15,450) $ (15,914) $ (16,391) $ (16,883) $ (17,389)11 Depreciation Add-Back $ $ $ _ _ $ $ $ $ - Ending Cash Balance $ 1,091,553 $ 1,084,553 $ 1,074,743 $ 1,064,418 $ 1,053,562 $ 1,042,158 ` $ 1,030,188 23 Rate Increases Proposed for 2011 : Water Rate Increase 4.00% Sanitary Sewer Rate Increase 3.00% Stormwater Rate Increase 1 .00% Streetlight Rate Increase Recycling Rate Increase 2.00% Comparisons: for residential usage of 28,000 gallons in a quarter From 2010 Rate Comparisons T Brooklyn Center Low High Average Median 2010 2011 Water 36.40 129.15 76.88 70.47 36.46 37.92 Sanitary Sewer 45.10 116.93 78.92 72.00 63.87 65.79 Stormwater 3.45 22.00 10.28 10.28 14.33 14.48 Streetlight 1 .05 6.94 4.32 4.20 3.84 3.95 Recycling 3.45 10.35 7.24 7.25 8.27 8.43 126.77 130.57 24 Water � 140.00 �--..�_._______----__._..___,_,_.. _------- I j 120.00 i 100.00 ? I II I 80.00 60.00 __..._..._. ...... _........................ 'G 40.00 .. .._._...__........... _...................._..._...................._........_.._......_....................._............................................... _. .................... 20.00 1 � 3 1 1A 7 4 10 8 9 6 2 5 . _..... _____........__..__ _..... ._..._____....... _____ ._ ....___,__.__...._..__......_ 25 ...._._.__.... .....__ .................... ._,_..._. . . ....._ . . . ._. i Sanitary Sewer �. ._._.._.____...._ .._,._. _.____._ ..._._..._...:.___.__... ___._. _. ._, _..__ __. _ _.._. 140.00 E i i 120.00 e 100.00 _._.._.____._.__ .__ ___.__ ___._____ __._ _.. i F i, 80.00 _ .._, _..._._ __ __._..._______....., t 1 60.00 _.............................. ..._.._......._................._......................__......._...........__..__.................._......._.__.. ._._.............._............. ............ E } 40.00 � _...._... __.........___........ _...._............._.._..... ._............ __..._ _......._......... _............. _........... I 20.00 ._................ _ 1 f i . ...... ; ... ... �.......... . ........ _. ._.... __ ......... .........._. _.._.... ..._.... 6 9 10 1 1A 2 4 3 8 7 6 26 I Stormwater 140.00 __._,,._, _. ._.. __ ..._r._..... F _..._ __.�_.�......__..._,,.._. _ ._.._ .___.._........ _. ._._ _.___._._. ._,..._ .- 120.00 —r---- _.__.__ __,. ._.�...___.____ __-_..___ _._ ...______ . ._�.._. .._., .. ....._._ 1 s i tt f 100.00 EE _______------___ ___.,,,. _....._,....._._..._.___ i f i i{{ i 80.00 I I ...........................................................__..._..........................._._. 60.00 ....... _........................................................__.._........__ ..............................._..................... _..._.............__..._......._..............._............_...............__...........__.............__..........................._................_.......y..............._................_._._._......._._..._....._...._. 40.00 ............._........_......................._..............._....._..............._..........................................._...__............................................................................................................................_............................................................................................................._..__........... ............._....................._.._..._..................._...._..............__...._....._.........._. I i 20.00 .._....._...._..:....................................................._.............._.........................................................................................._........._..... _. F i i f i ..... ...... .....__ 7 8 9 5 6 10 1 1A 4 2 ... .. .___._....__..._..._.__.....___.._...............,___._ ...._. ___.____ .__...._ _._.___._.._..__.__._._........__ _._...._.._._._...._.. _.... 27 STATE AUDITOR LIQUOR STORE OPERATIONS COMPARISONS MARCH 2010 REPORT FOR YEAR ENDING DECEMBER 31, 2008 • Minnesota Law requires cities to hold a public hearing on future of their liquor stores if the liquor operations show a net loss at least two of the last three years. • Recommendations: o Review Gross Profits o Review Gross Profits as a Percent of Total Sales • Review Operating Expenses • Review Operating Expenses as a Percent of Sales • Table 4 Comparison of 2007 and 2008 Liquor Store Operations State Wide Average - Off Sales Only Brooklyn Center o 2008 Gross Profits = 24.8 % of Sales 27.1% 0 2008 Operating Expenses = 17.2% of Sales 20.4% 0 2008 Income from Operations= 7.6% of Sales 6.67 o 2008 Net Income Before Transfers= 7.9% of Sale 7.4% Metro area net profit average =$ 218,447. Brooklyn Center = $405, 720 Average Transfer to other funds= $ 132,998. Brooklyn Center = $ 135,000 Analysis of Minnesota Municipal Liquor Store Operations For the Year Ended December 31, 2008 • O .• �ptLE D V • d l�l ' • M- arch .4, 2010 Government Information Division Office of the State Auditor State of Minnesota Deputy State Auditor Greg Hierlinger Government Information Staff David Kazeck,Supervisor John Jernberg,Research Analyst Christy John,Research Analyst Mark Albarado Curt Koester Ann Sissel Kathryn A*nberg (Intern,' Katie Nohr(Intern) Executive Summary • The combined net profit of all municipal liquor operations totaled $20.44 million in 2008. This represents a decrease of $2.0 million, or 8.9 percent, from the amount generated in 2007. Among on-sale operations, net profits totaled $1.9 million in 2008, which was a decrease of $913,333, or 31.9 percent, from 2007. Total net profits for off-sale operations totaled $18.5 million in 2008,which was a decrease of$1.1 million,or 5.6 percent, from 2007 (pg. 7). • Over the past five years, net profits have increased 9.9 percent. Among off-sale stores, there was a 23.5 percent increase in net profits, while on-sale stores showed a decrease of 46.3 percent(pg. 7). • Forty-two Minnesota cities reported net losses for 2008, compared to 31 cities in 2007. All 42 cities with losses were from Greater Minnesota. (pg. 8). • During 2008, Minnesota's municipal liquor operations reported a 13th consecutive year of record sales totaling $303.0 million. Total sales generated in 2008 increased by $11.3 million, or 3.9 percent,over 2007 (pg. 9). • Municipal liquor operations located within the 7-County Metro Area are considerably larger and more profitable than their Greater Minnesota counterparts. Sales by all Metro Area operations averaged $3.0 million in 2008, compared to average sales of $924,413 for all Greater Minnesota municipal liquor operations. In 2008, the average net profit of Metro Area municipal liquor operations was $214,361, compared to $60,094 for municipal liquor operations in Greater Minnesota(pgs. 10 and 11).5 • During 2008, Minnesota's municipal liquor stores transferred $17.8 million of their profits to other city funds. This represents an increase of 8.9 percent over the total net transfers made in 2007. Transfers totaled $6.8 million among Metro Area establishments, compared to $11.0 million for Greater Minnesota establishments(pg. 13). • Minnesota law requires cities to hold a public hearing on the future of their liquor store(s) if the liquor operation shows a net loss in at least two of the past three years. While this report is based on 2008 data, an examination of losses for the years 2006,2007, and 2008 shows that the 29 cities on Table 3 should have held hearings sometime during 2009 (pg. 14). • Due in part to the lack of profitability, insurance costs, and other concerns,the number of cities operating municipal liquor stores h a s steadily declined. There was a net decrease of two stores between 2007 and 2008 (pg. 15). 4 All figures are rounded from the actual numbers. s The average was calculated by dividing the total sales for each area by the number of liquor stores in each area- 6 Minn.Stat. §340A.602. 3 i Recommendations One purpose of this report is to provide data to city officials that will enable them to evaluate the efficiency of their liquor operations through comparisons to similarly-situated liquor operations. The tables included in this report may be downloaded as a spreadsheet so those who manage municipal liquor operations can compare their operation to similar operations. Municipal officials can compare location, population, and financial indicators, such as total sales, to make a review of operations more meaningful. City officials should make sure that they compare their operations to cities with the same type of operations. Off-sale operations should not be compared to on-sale operations because operating g expenses are generally much higher for on-sale operations, due to factors such as the added costs of bartenders,wait staff, and entertainment.Useful comparisons include: • Gross Profits. Cities with relatively low gross profits (total sales minus cost of sales) should consider whether the gross profits reflect their intended markup policies. If gross profits are well below the intended markup of inventory, a number of factors can be in play such as theft, poor inventory control, or damage of inventory.7 • Gross Profits as a Percent of Total Sales. This measure may help a city determine if its intended markup is below other nearby municipal liquor stores, therefore resulting in a lower gross profit. Conversely, if the markup is higher than nearby cities, it may hurt sales. It is important to use the proper comparison. Gross profits as a percent of total sales are much higher for on-sale operations than off-sale operations. On-sale operations require a greater gross profit margin to cover the higher operating costs associated with these types of operations. • Operating Expenses. If operating expenses are relatively high compared to similarly-sized stores, city officials should look at stores with low operating expenses for ideas on how they might operate more efficiently. • Operating Expenses as a Percent of Sales. A comparison of operating expenses as a percent of sales can help determine the efficiency of the operation. In operations with similar levels of sales, this percentage should be comparable. If the percentage is much higher, city officials should examine why their costs are higher. I 7 It is important to conduct a physical inventory on a regular basis and compare it to perpetual inventory amounts and investigate discrepancies. For additional information on detecting and preventing fraud, see the Office of the State Auditor's Statement of Position,"Internal Controls for Municipal Liquor Stores(Revised 3/2007)". 4 Declining Number of Liquor Operations Due in part to the lack of profitability, insurance costs, and other concerns, the number of cities operating municipal liquor stores has steadily declined. Figure 7 shows the decline in the number of municipal liquor stores over the last ten years. There was a net decrease of two stores between 2007 and 2008.18 Figure 7: Number of Municipal Liquor Operations - 1999 to 2008 270 265 260 a� 0 255 250 a 245 z 240 235 230 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 Years 's The City of Shorewood sold its 2 municipal liquor stores in 2007.In addition,the cities of Delavan and Dundee ceased operations in 2008 which will result in a decrease of 2 additional stores in the 2009 report. 15 Table 4 Comparison of 2007 and 2008 Liquor Store Operations On-Sale and Off-Sale Stores 2007 2008 Number of Cities 120 120 Percent of Sales Percent Amount Amount 2007 2008 Variance Change Sales $67,541,132 $68,728,649 100.0% 100.0% $1,187,517 1.8% Cost of Sales 41,074,015 42,873,257 60.8% 62.4% 1,799,242 4.4% Gross Profit 26,467,117 25,855,392 39.2% 37.6% (611,725) -2.3% Operating Expenses 24,257,892 24,289,332 35.9% 35.3% 31,440 0.1% Income from Operations 2,209,225 1,566,060 3.3% 2.3% (643,165) -29.1% Nonoperating Revenues 1,085,427 850,835 1.6% 1.2% (234,592) -21.6% Nonoperating Expenses 435,542 471,118 0.6% 0.7% 35,576 8.2% Net Income Before Transfers 2,859,110 1,945,777 4.2% 2.8% (913,333) -31.9% Transfers To/(From)Other Funds 2,266,862 2,464,769 --- --- 197,907 8.7% Off-Sale-Only Stores 2007 2008 Number of Cities 94 92 Percent of Sales Percent Amount Amount 2007 2008 Variance Change Sales $224,134,099 $234,252,485 100.0% 100.0% $10,118,386 4.5% Cost of Sales 167,838,212 176,040,785 74.9% 75.2% 8,202,573 4.9% ►Gross Profit 56,295,887 58,211,700 25.1% 124.80 1,915,813 3.4% KOperating Expenses 38,558,629 40,292,593 17.2% t*_17.2% 1,733,964 4.5% income from Operations 17,737,258 17,919,107 7.9% = 7 NW 181,849 1.0% Nonoperating Revenues 3,432,167 2,197,552 1.5% 0.9% (1,234,615) -36.0% Nonoperating Expenses 1,621,261 1,657,578 0.7% 0.7% 36,317 2.2% I/Net Income Before Transfers 19,548,164 18,459,081 8.7% 30. ° (1,089,083) -5.6% Transfers To/(From)Other Funds 14,039,794 15,294,822 --- --- 1,255,028 8.9% Total City Liquor Stores 2007 2008 Number of Cities 214 212 Percent of Sales Percent Amount Amount 2007 2008 Variance Change Sales $291,675,231 $302,981,134 100.0% 100.0% $11,305,903 3.9% Cost of Sales 208,912,227 218,914,042 71.6% 72.3% 10,001,815 4.8% Gross Profit 82,763,004 84,067,092 28.4% 27.7% 1,304,088 1.6% Operating Expenses 62,816,521 64,581,925 21.5% 21.3% 1,765,404 2.8% Income from Operations 19,946,483 19,485,167 6.8% 6.4% (461,316) -2.3% Nonoperating Revenues 4,517,594 3,048,387 1.5% 1.0% (1,469,207) -32.5% Nonoperating Expenses 2,056,803 2,128,696 0.7% 0.7% 71,893 3.5% Net Income Before Transfers 22,407,274 20,404,858 7.7% 6.7% (2,002,416) -8.9% Transfers To/(From)Other Funds 16,306,656 17,759,591 -- --- 1,452,935 8.9% 16 Table 5 Comparison of City Liquor Store Operations-2008 Gross Profit Net Profit/(Loss) Transfers Foot- Cost Percent Operating Nonoperating Percent To/(From) Name of City Type of Store notes Population Sales of Sales Amount of Sales Expenses Income/(Loss) Revenues Expenses Amount of Sales Other Funds :_ xu ,7;.,, 4 lid ,v .,. u.; >..d... a i' .,.. .. .., .. �..- .,$ :.q Y,r, J4ae ,.. kMd .:'k:,y,. ,N3£ �i ..:,. r. .: .... .. .. ::� _ -: ,,.T.Y... "'p :i,a,.,. ?.i:,: ':.Ri 3. 1"i k _.k« .:. 2 ✓ WIN. .. , i «b3 S;s. til'&9y :<i .:. ,... V:� �� ::�.p�t�Liu. �'�����4� ��'k� ���,; i�'�i ,'�.�..:.::� ,.ni0 a.rn.:.::.:,..n,. ;;tia�:fi„-n`,tC„�'. 41n��t: �� -u,i '3: ,�£, ".�i a���,.w,..a� �:�.�„_f,:� �.#. .,+�� .v�k�? :�si:�.��`.",,....a ��n. ,,:.i`4.._., ;.: '.�x n f ,.a�..,, i'� �_ ,> �,::.....,.. Aitkin Off Sale Only --- 2,081 889,075 707,296 181,779 20.4% 146,972 34,807 21,280 56,087 6.3% . .. ' ,... i :. ,:. ,. . r -. 01 111WI �;Ag����.i L.VOWa£� �i�$; M.1 � 11.34, �,.�, ��9 i� ?����e� _ � Alexandria OfT Sate Only 12,415 4,985,136 3,954,661 1,030 475 20.7% 634,488 395,987 5,786 6,614 395,159 7.9% 397,907 z .: 1 1i ; ! --, 8 Its! 9 (lt13'l _ €gd1$x: MAIM��..a11 . O�1�;.�I ���:r►A� �<;� Apple Valley Off-Sale Only - 49,983 7,390,696 5,506,700 1,883 996 25.5% 1,383,688 500 308 130,219 95,196 535,331 7.2% 442 089 x..'.z 'ix 4 Yi:'E' # ::.'^'fir;,x.. ',.i.,.... .�,; '.,: # K ACA" SY' h ^*� .. ...... .... . :. '..Y"n, !;:. ;... ..:.:... 'v... 3 �1'��;,_�:� ,,,,1���3�,..�.�a. ,:..e�a,�;.,.� � .»x���t,; ,�.n_��f ..R.,� �..�_. .,; Audubon On &Off-Sale -- 491 558,988 353,789 205,199 36.7% 204,624 575 12 917 12,914 578 0.1% 5,000 _"...' _ 8. -- ,x� 6 a. , ,, i 1()�t'7 °sd z':14{ 5.1�e : �, z .... a � n§ieG. ��4 ,> . : � 8 ?�:Ii; 18;? :� 1. .,3bl: -v �. t11x , 7€,t ...t_...s "�.1:. € .. ., .,�:� ,, � _. . Bagley Off-Sale Only -- 1,240 891,376 693,725 197,651 22.2% 157,699 39,952 1,311 41,263 .."' 46/ .:. . 15,000 a ri4, 7 ... Barnesville OffSale Only - 2,317 365,769 285,632 80,137 21.9% 78,323 1,814 1,846 3,660 1.0% 22,202 PURIM .: ''., . : : .,. 4- ylppl,� �y/ {n. ,.. ap dx to S,(�f)da: .; :: i:. '°:9?:.:&:. ?,T. 3.'::..A` Q,•i'Y!'0 ;;".v"m::::A�fQ3X,l�:. �;k}... �k ,,.u, b..c:,.F, .,7.4..:...:.1 Battle Lake Ott Sale Only -- 743 984,417 702,488 281,929 28.6% 200,108 81,821 14,003 34,407 61,417 6.2% 20,000 : w dAab; .. 14 oor7.. D'.k,:',,:il"� YU,'.'.....; ilV]#C? �.,,,,..� 5, ':,:..:. .:::n e+ ...� ffAA.�I ,�,':�;,Y;I h k` ....z.::_\ *,. 5......:5 Beaver Bay On-&Off-Sale - 177 407,655 205,087 202,568 49.7% 174,919 27,649 2,611 30,260 7.4% 5,000 Sww ::' �... .'": .: 214},>... $sit lid..a.a dl�l, fC1n1J? .. r ...c 1d1 :s..sxt#QSi .� ., `:�, tr,l Benson On &Oft Sale - 3 384 951,358 627,455 323,903 34.0% 345,722 (21,819) 5,761 (16,058) 1.7% 60,000 b. c!, # 11 W Big Falls On-&Off-Sale - 258 284,366 157,666 126,700 44.6% 130,489 (3,789) 9,338 5,549 2.0% 6,000 na°,;;. r, _.. �.,:b a .......::: :,... 29� .. .:: 99 old . .:�,�d6a� �l��,t8 " �.,s1� { Biscay On &Off-Sale -- 109 624,142 291,124 333,019 53.4% 466,479 (133,461) 31,071 36,925 (139,3 1 5L) 22.3/ ,:..x.:,.: :.:. .L., "324,948 f 40#4:7 0/a �o le ks;-� . . _ n Sts _:; i. ,: � ,���' +� .;: d�*� fl43b4.�r: ��b��� ,. i..<a_ ,,ra Blue Earth Off-Sale Only -- 3,395 1,298,947 973,999 25.0% 243,758 81,190 14,024 26,533 68,681 5.3% ` : ��: i i e � ! _ " ° _....., r�,i)�'! �'u::: Braham Off-Sale Only -- 1,660 1,125,137 864,587 260,,550 23.2% 249,356 11,194 70,197 65,071 16,320 1.5% 15,000 Emil , ds. r : ,{l. R �N rooklyn Center Off Sale Only --- 30,330 5,484,529 3,997,698 1 486,831 27.1% 1,120,842 365 989 39,731 405,720 7.4% 135,000 », a :. 140 1 0, 3 iy t3 3 btac tt , . s,:. . #_ .. s... Browns Valley On &Off-Sale -- 625 320,593 200,726 119,867 37 4% 120,223 (356) 5,187 1,250 3,581 1.1% 7,000 ,... ,.. Vim: as .# : :.. SM. m M # 1.:: 4t 111M,. .. .!: 1. 3{�t1 3,Ei7:...>.. . .0 1 :u , ::€. .. . e ,.........b r Buffalo Lake On &Oft'Sale -- 732 409,612 271,118 138,494 33.8% 166,291 (27,797) 16,414 (11,383) -2.8% R= a ii ii .... r. „ a5. 4(i 1 1D7x; Afi/n u of i b a d ! . . 8,7 8;,6,14, ,5�}1921 ,iy ; Caledonia Off-Sale Only --- 2,902 553,024 424,236 128,788 23.3% 96,524 32,264 _ 32,264 5.8% 23 480 �ti9;�•. ��§,.�,�GY. :;: �� �f-��C•:c::: �..:!! .F,... gn � :;.�n: �`.��#;� .�24+f,b,`��p� n.`���i�� ..:.�,�`�7�?p`fr.sz,r. 'R'�i,��;'�,9�5.�.r.t!&...�'z: 0 )g::-;. �i�::>'� ...-s:..�.%�:..�,1§„r ��;.:,�:._..'e r_,..:.. � -:....,.. Cambridge Oil'Sale Only --- 7,657 4,117,635#a 3,151,140 966,495 23.5% 599,248 367,247 22,107 21,156 368,198 8.9% 347,381 _:;:: �.'� '� � � 65: !w � � `x, Ss74 c��� �`� ':.,k../b�� � i0,000. Clarissa On &Off-Sale 609 363,616 224,012 139,604 38.4% 133,186 6,418 4,892 11,310 3.1% t. _.. a.. ..:. # -.,. x, ,a:-3>.s .. 3' w , ,r,-. ,..;,�`<.•:z y;„.. + -c - rte...:. ,I ':.,--,.. '. -, -.. :: .... ;{ .,. :. :1 .:..;. 11 .... ..�:$ >-': 2Ii) .wow'«: ;$ Cleveland On-&Off-Sale -- 713 186,848 115,605 71,243 38.1% 106,735 (35,492) 26,784 333 (9,041) 4.8% .... reuw+ ,# .. 0 n a. E a sw ax an ��.. �,, :: s a 13,33'x.; 3.81�n d�1b ! ►��t "': �,:. .. ,. �� ��,,+ , :' ;�« :. :: id � ��� -s� Columbia Heights Off-Sale Only - 18,137 7,490,942 5,783,545 1,707,397 22.8% 1,399,938 307 459 28 456 247,186 88,729 1.2% 84 782 gfi 00„.#.;; a,,, k..;., :'.. .. ,.'.::.. :. .v'_ :.,., - Vie;.,.:.: ,.,, b::.: : ".zsat. �li '..r8 z£. '11014.s/e ,za44d ai k �l ;. � ,. �. 8 :! �, � :.. £t ? d rss, t _:� . .. fib .u� :�,� -,. ,. ... Cottonwood On-&Off-Sale -- 1,160 449,220 292,551 156,669 34.9% 199,343 (42,674) 7 (42,667) 9.5%0 (17,000) .,x.;:: ? ?s:° , 3f t�Ew Dalton Off Sale Only - 237 291,135 223,974 67,161 23.1% 60,100 7,061 1,070 8,131 2.8% 2,000 y;:. >�f. > .;l•6� e 1•, ;� ,:,. :? -k : %414ffi. $'izs#r. k`kA ,tr,`,i'.. ii�;Nki's, � /s:5e 1.e' :.'.$,:Jl•^'.°' }#:'k'l`'"e3f +.,7�(�V�,j .:: .... aa..h .. ..... .0�'�... ,... , ZVt.� .....> Darwin Off-Sale Only - 296 413,201 354,994 58,207 14.1% 74,242 (16,035) 4,270 4,528 (16,293) 3.9% ma �'un,�FikR}", ,�.. �`g�#s� '�.'�.......:� Dawson Off Sate Onl -- 1 406 420,377 301,573 118,804 28 3% 108,888 9,916 298 10,214" 2.4% a. ..:. ,:: :, mt, !, „ ,..i!i u!,:!. O+11011,:W40I.� ! tom,. li_ �`1 KI��[�,.� :���� .,�,..�d.,a 0 11 �: NIX ...I�5..,.,,.,� ..,. �,_�.._ ..�"�� ,..��..�.....�.... Table 5 Comparison of City Liquor Store Operations-2008 Gross Profit Net Profit/(Loss) Transfers Foot- Cost Percent Operating Nonoperating Percent To/(From) Name of City Type of Store notes Population Sales of Sales Amount of Sales Expenses Incomet(Loss) Revenues Expenses Amount of Sales. Other Funds Delano Off Sale Onl --- 5,359 2,009,347 1,493,654 515,693 25.7% 388,406 127,287 21,841 149,128 7.4% 100,000 Detroit Lakes Off-Sale Only --q 8,599 � 4,688,732 3,569,142 1,119,59�0gy. 23.9% 360,057 759,533 71,811 62,460 768,884 16g.4{gqqq%�2 1,164,251 ... r: ! r .s...l�z..'. n nil '!! ''il iir !I i :. iF ( 1 ,•. i) .?liY!'!!�iid,T?p�.. . .I u.Ii,:..S ..�@I. ., a?.a:,.., ! _ _:n ii !i., ,`.�..,inC a�Tf �' .T kL16° ,r L. Eagle Bend On-&Off:Sale -- 597 315,158 186,200 128#958 40 9% 123 682g0 5 338 18,185 - 23,523 7.5% 8,700 :, �!' ... b ,. ., Edina A Off-Sale Onl - 48,169 12 121,791 8 940 015 3 181 77G 26 2% 2 106 494 1,075 282 808 2,714 1,073,376 8.9% 1,277,800 �`: •'K.... .�.......',�� �? � '�'...." et ' .._i�` >•"�.!!.gin Elk River OffSale Only -- 23 888�t 6,213,657 4 4821 064 1,792 593 28 8% 995 100 797 493 125 346 49,069873,770 14.1% 471,548 .: :>I�' Ellsworth On-&Off-Sale -- 514 2041 093 106,078 98,015 48.0% 95,493 2,522 4,730 7,252 3.6% 14,707 MWIM Erhard Off-Sala Oniy - 129 292,076 220,456 71 620 24 5% 75 298 (3 675)" 3,9503 g� 225 0.1% Favmont Off-Sale Only -- 10,686 2,771 049 2,048,014 723,035 26.1% {417,588 305,447 55,385 - 360,832 13.0% 65,000 Fergus Falls Off-Sale Only - 13,813 4,961,277 3 701 564 1,259 713 25.4% 832,634 427 079 34,529 59,557 402,051 8.1% 359,812 Finla son On &Off sale - 327 498,859 274,640 224,219 44.9% 163,824 60,395 1,500 - 61,895 12.4% 60,000 M I���:� MWIR w Foreston On &Off-Sale ---- 511 347,201 166,320 180,881 52.1% 179,342 1,539 - 1,539 0.4% .. p Fridley Off-Sale Only -- 26,422 q 5,275,467 4,017,891: 1,257 576 23.8% 919,920 337,656 4,399 - 342,055 6.5% 500,000 Glencoe Off Sale Only --„ 5,760 1,206,094 923,093 283,001 23.5% 152,870 130'131 1�1y5�5 5,516 125,770 10.4% 90,000 cf�° Goodridge On-&Off-Sale - 116 285,939 154,396 .:. . .. . . .. 131 543 46.0% 125,926 5,617 8,311 13,928 4.9% n . O :NOUN Granite Falls Off-Sale Only - 3,009 900,562 665,390 235,172 26.1% 160,676 74,496 19,061 21,373•. 72,184 8.0% „ 68,324 - . . ! Hadley On &Off-Sale ---- 60 213,479 w 94,91.8. 118 561 55.5% 110,215 (1,654) 10,821 9,167 43% 4,000 Hanska On-&Off-Sale --- 404 325,885 .178,412 147,473 45.3% 131,237 16,236 7,303 88}0r 22,659 9 7.0% !i!' 11 r. Iy i!.: !Y.' �µ '!: ,!1' ry�I I.1 I !'� :u!I" ,ia V �L I I NOW iii i. d?•-sell :..;1 `91 !::: :,,..... Iq. .If d! ii .,..�i.!I! Il si ,,.li.,! I! hl � ....f.:, 16t..�., .!,.:. i VI.I 1' �u'..,_,.. ,... i! TMsl..: :: .F�.,,! �:���t .l .._! i9°., :I n9 '!d:s @ .. Herman On-&Off-Sale --- 416 310,641 181,732 128,909 41.5% 123,217 5,692 1,522 4,170 1.3% 565 Ni Hinckley On-&Off-Sale --- 1,428 2,030,052 1,807,638 222,414 11.0% 154,186 68,228 3,607 56,559 15,276 0.8% 137,250 f"YORW c. 11! ::,. k , ,:::PI R i 1!;A rl.r#i i..w ! ,I ,„�.:f:: .x.,,.I` : 1 ,! .1.i A !i!!.p! ,! ` % ?'sM.-1 r M1 .! 'z$ , g d 9 Holdin ford On-&Off-Sale -- 772 337,411 182,074 155,337 46.0% 151,577 3,760 20,446 - 24,206 7.2% 15,000 „ I I Hutchinson Off-Sale Only - 14,134 4,756,381 3,694,232 1,062,149 22.3% 729,640 332§,509 10,472 53,284 289,697 6.1% 332,000 Isle On-&Off-Sale -- 826 943,297 570,896 372,401 a'.`.,. ,i +,c.:., !' 1 ;� p i.i„ 1' ,A Ui u' i;:.ti _ •''S:: I! „�i�a:'..�`w !il:! 39.5% 37i 1,603 t 7998 32 1,362 (532) -0.11% loop � MRJRMM 1 `P ,; Jackson Off-Sale Only 3,424 !11 882,488 713,03.1 169,457 19.2% 150,250 19,207 9,452 - 28,659 3.2% 30,000 Kelliher On-&Off-Sale - - 310 461,569 257,780 203,789 44.2% 165,938 37,851 555 38,406 8.3% IMP�.:.' +�l..:a! W Kenyon On-&Off-Sale - 1,744 616,930 370,777 246,153 39.9% 229,887 16,266 13,190 8,614 20,842 3.4% 10,000 30-MA, r #�d°i `.,_ ..'I ... .�' �! E!i _ .". �. n. .,!'�..�..��- ..: � i��"'�a", .. ... 14!! I,. � ���: � '`9.J.'� ,.i�,'; `�.;.' ��. ,�, §.� �. •°I .. �'�,.�iil �.... �! :,2Y: � �. }.€.lt Lake Benton On-&OffSale -- 664 262,568 146,659 115,909 44.1% 120,719 (4,810) 238 -- (4,572) -1.7% --- Table 6 Comparison of City Liquor Store Operations-2008 Ranked by Gross Sales Gross Profit Net Profit/(Loss) Transfers Foot- Cost Percent Operating Nonoperating Percent Tol(From) Ranking Name of City Type of Store notes Population Sales of Sales Amount of Sales Expenses Income/(Loss) Revenues Expenses Amount of Sales Other Funds - ,< i r .:.T . .: i_ ' . ,m . " 2 Edina Off-Sale Only -- 48,169 12,121,791 8,940 015 3,181,776 26.2% 2,106 494 1075,282 808 2,714 1,073,376 8.9% 1,277,800 ._ .> , ;, � ;i,. 3 >.)�.�3 t�$�b(1�'i�. i$�1,� ��';��..ik ��,�)�9�r �,iq, ,��,0} 1�. a�:r� $��1�€�'�,.�, ,•�� >. ,� ,....dr�,,.R" .,..� �� .i._...... 4 Eden Prairie Off-Sale Only --- 62,610 10,987,111 8,202,906 1,784,205 25.3% 1,908,733 875,472 361,474 10,572 1,226,374 11 2% 800,000 . . 4`12' ., l p 1r'}i REM MA <x.�B>� ,�1 �<��1. �:s���,.,: ,..fff a<i �.: :b}# r` ,.,'b�n.:5 ^^.a'"`�. a1, .N ',ti5 ��'. 17":7� °Y9Qi �. �4.Yg7,G0 (,.s....YSS,,.,�+4, 1..:.., �A, .,...{:.:sdAx,n.. ,e�°s...., t.�.»....., e-'."�x, 6 Apple Valley Off-Sale Only - 49,983 7,390,696 5,506,700 1 883,996 25.5% 1 383 688 500,308 130,219 95,196 535,331 7.2% 442 089 ffi .... w.}. x,.w5 &: : M^ g..:<„ -,�p, :'::: ye._, .., -P1�, k.f':,w 5� M ..$+', {y J .: p � .! $y s.S° •i4'/{",: % . 8 Savage Off-Sale Only --- 26,852 6,315,723 4,688 428 1,627,295 25.8% 1,100 456 526,839 12 874 82,151 457,562 7.2% 1 036 800 ::.:: r - '15M IM-9� .. .. 10 Brooklyn Center OffSale Only -- 30,330 5 484,529 3,997,698 1,486,831 27.1°h 1,120,842 365,989 39 731 405,720 7 4% 135 000 <>„ g"is ,< 12 Alexandria Off-Sale Only -- 12,415 4,985,136 3,954 661 1,030,475 20.7% 634,488 395,987 5,786 6,614 395,159 7.9% 397 907 ,,: I.� )i :: ..:, x4611,6:1�i��::18. ,t,r �� ri).� 14 Hutchinson Off-Sale Only -- 14,134 4,756,381 3,694,232 1,062,149 22.3% 729,640 332,509 10,47i 53,284 289,697 6.1% 332,000 :....798 599.m:...__356068c.-,. 8 505 -- 364,573 8.0% 214,503 16 Bemidji Off-Sale Only - 13,413 4545,246 3,390,579 1154,667 25.4!0 . .. 1 god �. .a . "� �,.�, .. " 18 Cambridge Off-Sale Only - 7,657 4,117,635 3,151 140 966,495 23.5% 599,248 367,247 22,107 21,156 368,198 8.9% 347,381 j ems* �w1 ,89� - _-•F4 +..,.., ..e,::,,,_: .,_)....::;,,. 20 Thief River Falls Off-Sale Only - 8,483 3,958,940 3,045,795 913,145 23.1% 549,805 363,340 23,894 387,234 9.8% 291,801", 'T�.,..:._..a. �.,,-,. tea, 22 Anoka Off-Sale Only 17,849 3,772,938 2,862,881 910,057 24.1% 726,934 183,123° 48,166 231,289 6,1% 160,000 y " ,.; d 1) ., ,. 8,t X41 .,: 7silo....t , 5..Ol o, '��' �"�AN4 �::'. _ � �'��` :,: .��i�� :1�,.:�. 1#.:. '., !=;, a„:: ._...�... ..... :...� .'i� ...�.....:�. �_....gg I,..,,. 0 �,I�,,.._n�...:. ��`. 24 Wayzata On-&Off-Sale -- 4,119 3,288,373 1,909,798 1,378,575 41.9% 1,142 999 235,576 14 725 - 250,301 7 6% 205,000 ., a :... t )di 105ii .c: , 3. ;:,< ,,:E .- .: .... - �l � 3..:. � '� �'�'� ��. .76�,�,.. dpi : . x�����' �,F,:� c ..,�$�?�l� ,;.� ��ii�ai�€, .xit . .x�3"Y��^ .fe�.K°1,��.:..'..?! �d..�,}�C. "�*_� �.�� ,. Ate, +�R;,.: s� � $v ,, Y... �'.'"., .:.r.�r .:.r .. 26 Park Rapids Off-Sale Only 3 494 2,879,844 2,195,124 684,720 23.8% 448 042 236,678 27,108 -- 263,786 9.2% 213,017 .,.. a WNW - :rte "„ i t 2 3_IQ N XNEW�. .�'? t , `?£ �+ ,.:.� ..:, 4.:17- �'r.�„t � �....a� � 28 Fairmont Ot£Sele Only - 10,686 2,771,049 2,048,014 x7,23,•035 26.1% 467y 588L� 305,447 55,385 360,832 13.0% t 6(5,000 IN 30 Loxin ron OffSale Only -- 1,976 2,731,298 2,193,644 537,654 19.7% 507,749 29,905 6,113 29,621 6,397 ��.�04 0.2% 8U,000 .gym<T MM 6111,Nk3.-k�"",, 32 Northfield OfF Sale Only --- 19,839 2,629,324 1,939,830 689,694 26.2% w579,484 110,210 33 582 143,792 5.5% 131 280 ;;cc .... ,:.E tt .:�`:K.�:':t ..•�s ,.,d.:(�.:,g''��jj ... q�.'Te�:r...fix* 'a ."�: ;�' ? "r;*' :itt�,i�;�.s.�; .•' ,3.0,r�q tom.€"�'�; 7-"+�:i•:"� 5t1,:Rd0r ,lY. '� .'. ..mss .-'-', ,g;...' '. ..: ':'.' "itr.Y• 3'..;�,re:?:."fMa�x"�,�,r. ?a7'=: m�?:'i4 ,•�.: 34 Stacy On-&OffSale -- 1,432 2,478,291 1,645,811 832,480 33.01% 740,i35 91,645 29,250 93,606 27 289 1.1% 20 000 36 Robbinsdale Off-Sale Only - 13,598 2,475,473 1,834,947 640,526 25.9% 491,930 148,596 15 868 164,464 6.6% 50,000 38 Worthington Off-Sale Only -- 11,392 2,292,461 1,710,762 581,699 25.4% 344,476 237,223d 9,697 246,920 10.8% 150,000 40 Lmdstrom On-&Off-Sale ---- v. 4,012 2,166,512 1,554,722 611,790 26.2% 554 949 56,841 29,212 -- 86,053 4.0% 121,100 42 I-Imckley On-&OffSale - � 1 428 2,030,052 1 807,638 222,414 11.0°k 154,186 68,228 3 607 56,559 15,276 0.8% 137,250 MA"I"N'1 `d , ,� �1°A4z,�:: ..., �..- 44 Isanti OffSele Only -- 5,556 2 017,332 1,546,152 471,180 23.4% 327 534 143,646 rWtl21 906 165,552 8.2% 150,000 .,: „ & �yy.,, ., <.;x o _' .?14!1t?.I i.' ,x __ .. ... :5; :�;c ., Yr�, r�,rY :� �; Y � y ..- E ::,: >1,# �, .r>,¢, 46 Perham Off-Sale 0 - 2,750 2,001,099 1,482,110 518,989 25.9% 274,660 244,329 44,393 70,961 217,761 10.9% 692,216 WHOM 4 , 1' 4.. a 48 Two Harbors Off-Sale Only 3,601 1,881,784 1 421,342 460,442 24.5% 308,779 151,663 34,407 186,070 9.9% 224,502 wig� 50 Pine City Off-Sale Only - 3,295 1,680,908 1,226,740 454,168 27.0% 338,022 116,146 9,947 8,526 117,567 7.0% 50 000 v.. $3t ,.:�-��� <,:i .. � �!:.� :..ii[.&?�-. 1,1. .., r�s .i] "..1�.'r�� . x.•.�T.V � .. ..',���t� �iµ .:� (SS i a ,....e>.>�«,..-�.x, ...,..5,..» :u9S>n. :....�, ..e�,, ,..ham.,,- n«. ... ��a,.,u�' 1*•v Table 5 Comparison of City Liquor Store Operations-2008 Gross Profit Net Profit/(Loss) Transfers Foot Cost Percent Operating Nonoperating Percent To/(From) Name of City Type of Store notes Population Sales of Sales Amount of Sales Expenses Incomet(Loss) Revenues Expenses Amount of Sales Other Funds .....:: _..:-:,.:•r. ,,, , ,,,, ,. .� .. ,.,.,z., s ::, .r:"r:. ,I r.t;,:. �op, u $..,. p� 1�:p Ya: .a u PINVY MIA r1:1 2s ��1 i�*SA..? R mil fP .. . t"` 1? tP y ffii �i. ? h,a8 � 5gw! Wells On-&Off-Sale —- 2,458 689,740 453,891 235,849 34.2% 239,126 (3,277) 16,867 355 13,235 1.9% 20,000 .::ar :�ur�rx :��.:ii! Ii t:�•`; i�,.".11,., i!'::!!L!�Ik> , .. Ir?i,::.!:. �M1fi :I:..:,::A?.!!:..... Y.vr }.,::.3111bF...,i.. , ,�. .-:3rlr 1! ..,.T.::�: .. f.,. a..41.4% .,.. .... ,..I: ..It:...,.. . %.... f ..�....x.........:k.l ..... rnl.. ...r.,r.,.. Wihnont On-&Off-Sale — 311 244,246 128,563 115,683 120,158 (4,475) 1 539 - (2,936) 12% ---- .. ..:,•.,.1 4.. ,....... 11 i.:.,,sl, .1 .� ::1..., ...i n, .r_ it llu{ -c�i� :14"W: ,,., I $ 9 `$� tt: a d�k�0 adui�aW `� s4 s. 7s a aswl Mn< ;s{ !.a. u g4 Winton On-&Off-Sale [0] 168 310,747 140,357 170,390 54.8% 155,540 14,850 46 2,760 12,136 3.9% 8,400 ANNEM Worthington Off-Sale Only — 11,392 2,292,461 1,710,762 581,699 25.4% 344,476 237,223 9,697 -- 246,920 10.8% 150,000 Y� OWN���.r:. .,.,ri8i o ,::.rl� l i�...ili€Irl.,::,:k�,Ii�i.n.,��r2,.r r. ,. L:...r.i'�� rn.f:. .,.urr. .. ..°„a� ,�-:r.r�..'�„ ,11. .4��.5".! �$9!i, •n,..��x,lr ar � ,r :::r.Irr .:�r. �-. .._,1,��� .'�.,r�,.... `7..'?;A, u:,.,,,.x �.'"!h,,.r �.:� �i�: '( �. .._,•,.i�,,:P. .S :'i:r.f,.. ........ .....�.......,._.. ...: m . ... pp. .... F� :;:•. .,..,..�...,,.,m., : .._..,. ,:�,.„....,.,_....r.. ::v,E . ..�.M.r."..:._,� ;_,r"'".. ,,.... ,.,) ..,„:.,;„. }t _,•. �r..�{.._j� �,1a.„.o..d� ::: .,C"�; -- 8�' r:: :_.�.._.d_.�.^.f__._ ::. !!!µ .: ,. ills.^h<::.! Vfi;:..... �i :�-I'.. Ir 'i.! ..•:..::r:ll ,:r e: .;?.x.i , 1�' 'f .�I � £1�1::. ., �.� �!I..�.. .. 4�� I.:ul'��+��^���A �B`A4�d:i',�$e'J '�.^..�NSF+�S{�if�i��Y@.N �k Ik�A�'.��,xWM,zzz%' fiQ�?�rt�1�..:x 44.0 900.0wI2M. 1,11 0,111i�.... ;l i 7 9 s 7.. ” It s� .! ?�i u yas %,� Footnotes: [O] Cash basis of accounting. [21] Discontinued liquor operations. w Table 7 Comparison of City Liquor Store Operations-2008 Ranked by Net Profit/(Loss)as a Percent of Sales Gross Profit Net Profitt(Loss) Transfers Foot- Cost Percent Operating Nonoperating Percent To/(From) Rankin¢ Name of City Type of Store notes Population Sales of Sales Amount of Sales Expenses Incomel(Loss) Revenues Expenses Amount of Sales Other Funds r<.: ... e'::. l �' ..t.:':. :! ....:.a, .@.6 1 .b 16$83 3 ft j 1:86 22 2 62.. a :301590 !,8� tl ,a. . 31! asutflk,?„ ,_._ );� . : ,.:, aR � ?.,.Y ::.>a 1: , a. <«. ,.. .!. . ., 54 Alexandria Off-Sale Only -- 12,415 4,985,136 3,954,661 l 030 475 20.7% 634,488 395,987 5,786 6,614 395,159 7.9% 397 907 !_, .. 56 Wayzata On-&Off-Sale -- 4,119 3,288,373 1,909,798 1 378,575 41.9% 1,142,999 235,576 14J25 - 250,301 7.6% 205 000 �.....«. 5a...: a MIS 3 "y .0!: 5 r::. �,5� .,�,..� 5`,da. ".';< i .-�A.� � _��!�r '. 58 Beaver Bay On-&Off-Sale 177 407,655 205,087 202,568 49.7% 174,919 27,649 2,611 - 30,260 7.4% 5,000 I:. .. c '71,Y]: 1 4 .1 8.,,• ,4b� l . D 141 :x7 1 G. k 60 Brooklyn Center Off-Sale Only 30,330 5,484,529 3,997,698 1,486,831 27.1% 1,120,842 365,989 39 731 -- 405,720 7,4% 135,000 ,41 an..1.1111111ito 3tr,$,0„ 62 Apple Valley Off-Sale Only -- 49,983 7,390,696 5,506,700 1,883,996 25.5% .».a.:.:. .arc :::; A•x ,. 1,383,688 . 130 219 95,196 ".�53.5 331 7 2.°%/ 4..41.2 0�89 @xr .r," : - .fiI j!, „ J U. 0 ! 64 Luveme Off-Sale Only - 4,579 972,412 686 225 286,187 29.4/0 222,105 64,082 5,535 69,617 7.2% 38,000 ... :x.. .....,.r- ., ... , ti='. ........uz:r a. x ,»., a:: F. aa• .r.,..... :.«, E: ..<.i li� . $ Od ,4 SRit,B�q x, „(.. o ..;all �,. (: (I : 66 Le Center On-&Off-Sale -- 2,394 851,591 535,503 316,088 37.1% 257,828 58,260„ 1,933 -- 60,193 7.1% 75,000 ,: �:: .,... .. 'f,r;a.:..... :![$ � -:. r.._ _. > :. I :. .,: „•�., .' .. .: .. .. ......I'...,,t Gee>ra,l�: >r��,,.. $�.:x„_ :' 5:,1°£ 1 xl�a' '� J. ,. - �! ... 6 �� 68 Fairfax On-&Off-Sale 1,245 540,903 281,116 259,787 48.0% 226,516 33,271 4,392 - 37 663 7.0% 5 !! 8..!,:I:!. lu. .. ,. .. ... E 0: .: $5 :. I 42! 4;7' 7 .: : 1 .37: a 1 3¢ 0. :.. x 8 ,w4r4.t k6 7<b. .. .. a....;,NN � aG :.:. !>1.z-„ w4wc.w � �t $r..,_.-,.,. ! v.....,«.r.>, td4s°F? �.Y„ j ,,.._u ..k..Fa .., a� �,a� 1 70 Brandon On-&Off-Selo - 449 456,085 253,936 202,149 44.3% 177,694 24,455 6,911 31,366 6.9% 1,500 9�' �, $4"!� ��4 ,4 d�4 = `� ��� !,:,r c �,, ,��WOW G18'�d,.�,0 711�(1p;;�a ,! .9 ,� %�:..x.n��,�. �`�.. ,' .�">;.�1)�!i_:-,_: ._: ..... ..� !,,.`�: .::, .,�' ._�.'-' ,...._ .. a::., . �.., _ 72 Appleton Off-Sale Only - 2,671 479,772 346,182 133,590 27.8% 101,499 32,091 - 32,091 6.7% --- ... ... .... .. .... .... .._ .. W.......... ., .., .,. -; . rim«<.r '!!aas_; eu• x•.., :„.,.. . p .�??46.: ... .... ...... ...: .: ..a -t ..,:.Y...// :.63FF yyaa 4a 154..4J! .1, e 4 k �i. ! :tt 1 ;,! 1�7a !!?.,al�- �7,R0� ..:!.CP, :�,�,,. rM.. ...A .....:!4 .., ) .. . k .. .#.. ,,, s..t._. ,....t€...<, ,......a...., i .w1.... ....... .. .&...,,,,,.._......,.v.. .. W 74 Robbinsdale Off-Sale Only 13,598 21475,473 1,834,947 640,526 25.9% 491,930 148,596 15,868 - 164,464 6.6% 50,000 e041.11. :! �$ 1 2bs,; 1, 7.7i>;,, 19.Ilse. 4+ltl gr�3q 8l 45 . ;x 14 Min- 39..� ��r : ..�:51::::� . 1. r).<.,. s.., _:: .:.: ..�... k.: ':� __,:P,. ....U. ,�:>� ... __-.�'f»..,�.>,..,, 61.., .!�!,.r,�"4 �. - 76 Wolf Lake On-&Off-Sale - 49 396,616 200,469 196,147 49.5% 169,738 26,409 5,096 5,399 26,106 6.6% 20,000 z -. :a:.: _ - .,_:• :; r...r: .._ .. -! c'. _:... _ , s ..;! »' r,y' ,.. z. :l• a .:, t .,.:.:.3 A :. i,, I .::.�o I- M. : `�d3. .:F.:� ,.. , ..:...7 i 8d s :!,:: S ..s : ;!.y! i/a. ,,�+T!� +�6 ..! :: ,:1... 2` r .:. -�,fi,::$.'�i, ,:.. !� r.e.!,. �i:3:. 9 _.. .......... '�.�. .:.��._.._ _� .. . ... , , A!.r_R� ., ., � ,!. �� 78 Fridley Off Sale Only - 26,422 5,275,467 4,017,891 1,257,576 23.8% 919,920 337,656 4,399 - 342,055 6.5% 500,000 ...».. ..... .._..,::: ... ., .::.,:>.. <.. .. x ....... .�. ..d.._...� :' a a. ._ :!: t::: s <:: _ LO&: 4do rlbll;i .. :!+ S �� .:. 1 9,8 3, YA011 :lo a.: Si38�.� 4 ..: m,r: ;. ...xY ., ,. . �� �.,! �NNOWNl :.: -.,. .... fir,_.»t.. ...: .._ .. .. 80 New York Mills On-&Off-Sale - 1,187 709,652 460,292 249,360 35.1% 207,745 41,615 3,599 45,214 6.4% 56 000 2 ��„�!!� , .., 82 St Anthony Off-Sale Only - 8,437 6,359,731 4,884,558 1,475,173 23.2% 1,049,110 426,063 9,767 35,408 400,422 6.3% 400,000 .. ..... ... ... e , v:: ,c..... v< r,:_.,.:.. •.. .Y.?._ ..;4 N.!„R .. .... �. i .. ... 's ....,t%.. ... ,.: 3r !WN.Y. 33 !ag;, ..i?3 Y1 :.. r. r.d'h>( .,...P f#. _,,.., .: 9, .. - : .;.. ..... b .,.:. .. :b. .:_. 'r . : '.::: �y ..a. .� ;.. . ::..�fCi �y .. !. ',� r y *� .;::s^:u ! yam.:: y{ ! ... ! ...,:.:,� .: .: ". -:«rw Y°, = ei .s 6.+° r,: ._. :"!3": ' ia +P1:PIt' :.�!:a'T'..,: :_ tA: al k4 V!!li.. , �3'_. ' iif10 '�.1.� �1 _.'.. r {? .:_'� .I.. :»3 .. . .c. .r. , m-.:,..:..t.._ $:>n. l.. ,.,.,.: _ 84 Battle Lake Off Sale Only - 743 984,417 702 488 281,929 28.6% 200,108 81,821 14,003 34,407 61,417 6.2% 20,000 8' $ S 1iS 'All llf9 1614U:,I HIM ....i . , :. .. 4. 86 Hutchinson Off--Sale Only 14,134 4,756,381 3,694,232 1,062,149 22.3% 729,640 332,509 ]0 472 53 284 289,697 6.1% 332 000 €.,. � :!! -:, ,v: _�_ � ;•;: .�1E< ::y, �> .,. p »a:. [�.�:,�, ,�r ,y .�, .y��8� ,? o� s !y 01)If.. .. ''!� ,r���af'. ..��r,I !�!..:.. `�" k � :. :� .�V'�� :6>,>, ..�:,: k'�� .. �q r .� i�$� .. �: P. �. +C1�1 �:. 6Y���� `� ,. f'� -:�_,7� i_ �5:.:��44'$,!.t?...i.�r ;FY.. ,NI �J?!.!�L' �Tfix!:�: r�,.:�r�..�„ ':h .��.�i u �i. '� ...:�.:'��3_?!:, d!r��x�:�!....., ::1:�.�.,F..:..,.�.� , :.i,..� �!€�..'.�..,.. ....d.�.! ., ...::a�''�...a ... ,::: 88 Glenwood Off-Sale Only - 2,623 1,202,090 947 979 254,111 21.1% 185,556 68,555 3,938 72,493 6.0% 40,000 .r:.. H MOGII. NOW s1x�8�3A. °R ,. O#�,h1, 4!! 5�9°s�o>��.:>�.•a<..,N.,..<. I!,�.,�r-�a.,_! ,�», ,!„...,,. .x4.._�� .» 90 Caledonia Off-Sale Only - 2,902 553,024 424,236 128,788 23.3% 96,524 32,264 --- -- 32,264 5.8% 23 480 „........ . ., M... .... ! .. ;::,, a ..........,.: :.: e <�-�'n. :: a... "fr, ,,. .,. = ss ...� :: 'U:s x:. b ;.;s; 3;,::: •£ :. .,max. _:: ;{W rl"I'. _ ..y,, #o .: - d�a :: , ., !. y :R g� x,1, a ,I 1 5 6g ! 2 „ f.� � ±§,411! fit,4410 .: _a kl :.: ,�,Mb;; .loo 92 Akeley On-&Off-Sale - 398 419,310 229,364 189,946 45.3% 166,282 23,664 - 23,664 S 6% 26,906 � �3� ! ��1��' :!R.: rt'�i �h.' �12,�d�. ,.!1. .+�>n!:18"+,�...::�1�� S..,jy, �... ��,�.!i�k d!:3!�U3� �4.Fk.,,..., ! .,9 ..,:.Y��..,,. 1..6x1, .➢.....^a��,�.. ....k .. �.. ..4. ..� .,.... g #1, _..�� � ! 94 Northfield Off-Sale Only --- 19,839 2,629,524 1,939,830 689,694 26.2% 579,484 110,210 35,582 145,792 5.5% 131,280 MR,,. ..... _. ,,„ .......... . 3?..... ,.. .....:. ::, .. .. �€ ,.3...# ,-°,:::- o a,. .,: , ap -�.R, •: 3� ..: �y0�! W., S b 43 6�4 2 �� � '' 1I1�i$� 5�33$;.. �$7 :._erg , �� 727 I''., :,. '.`.+ 'v. 4 :.a�4M.n�A!a!:: ...• �Y.; ..:4 Y.;.. .;:: F4.•,.ra ., ^`' SI Y;.,.s:,:k,l;��'•10.!',€,.?�`.. ,.5„, :.� €,.. ::, ..xi�..,.,:,w„.....�.. $.... kr..:rlt_� its,.d,.,..,, : ,r.. ,>.,.xr,.�:_ ?€�:s##a.,.�..., �. __� ,.... ..!�-:�,., 96 Randall On-&Off-Sale 590 577,591 380,709 196,882 34.1% 175,777 21,105 9,704 --- 30,809 5 3/0 5,000 AU 11«.. W,g yo V 000.111`7 q a, §!, SY f: a'f z'I .., �It� .11 O� .Qi6€! ., sr5 7rw'„,u 'r n:,�iff _a....'�..o' Q .. .. a.._:?.: 98 Blue Earth Off-Sale Only - 3,395 1,298,947 973,999 324,948 25.0% 243,758 81,190 14,024 26,533 68,681 5.3% :3 .. ........ _ .. .. .:>!,:.. ..... x5::3 ..:: x,�.. ,r-,I .Y,,:: :'d' " $ . in ::. t_ mill ,, .. 0001.i 4 131 23 T 210 r , .: 9, Ctear6r tkc(! Sal 7s: •,: :,, _ s 4.... € a.r,_, ,6 _ ,N., 3 .,., .. .a Pry .f..t_6.$ ..,.< !,7 _x ..6, u r 100 Redwood Fells Off Sale Only 5,247 1,650,494 1,248,670 401,824 24.3% 300,531 101,293 22,628 37 232 86 689 5 3°/ 75 000 �.: 1 0 d�;, !� r .5 g :I .-1 d6 3.> s.:. S`6a45 :1.:$ __ 4°98' a.. - r<?-�'0,�,.� : 5k`2%at .: a 1S„r;r... E! '�L .tai,i YOkd .? 1!NZA, ..-,r�'13"W,. iii _: �� '-.s �a'l i x8.<.. "r. ,., H r!. ..:.�.,x,.,..�...� a Aly t„.t..,>:. -' : .... _,. ? ..x ..7��,'- i.a'a.:'^+w3.r. '' r 102 Sauk Rapids Off-Sale Only - 13,083 2,373,302 1,871,358 501,944 21.1% 407,717 94,227 i9,645 t23,872 5.2% 115 000 ��a ..:...�:'. A. • ;4 ,a .; <10 �M.:� : � $4�.... X7:5. d:,::Y :..� .� � .:,.,..�.....��.:,..»_.�_� ._ ... 104 Blackduck On-&Off-Sale -- 721 806,047 503,083 302,964 37.6% 268,087 34,877 5,665 ---- 40,542 5.0% - 01 Table 7 Comparison of City Liquor Store Operations-2008 Ranked by Net Profit/(Loss)as a Percent of Sales Gross Profit Net Profitt(Loss) Transfers Foot- Cost Percent Operating Nonoperaling Percent To/(From) Ranking Name of City Type of Store notes Population Sales of Sales Amount of Sales Expenses Income/(Loss) Revenues Expenses Amount of Sale s Other Funds '!� �{ � Io M! 2^ Marshall Off-Sale Only - 13,141 3,397,248 2,522 685 874,563 25.7% 337,872 536,691 45,058 -- 581,749 17.1% 375,000 4 Round Lake Off-Sale Only --- 411 145,523 96,132 49,391 33.9% 27,362 22,029 1,942 23,971 116.5% - .a,�:, id Ir IH::..'. :.„ ...! :, .. .. r, ,;m fr, .. _... .. ill(.._ n u.. ;, l:I.N��.! iii r; .:IH M "k 1..w..ii!I 6 .li FN': :., ,.,.,I id a���4�. �.,:, !•.;,;('I, .4� .,t�,Ef�Y`.1.�#k _. �� :...! 8 s.h.. �,.��. t� .. 6 Vergas Off-Sale Only - 317 535,887 390,156 145,731 27.2% 84,904 60,827 19,898 - 80,725 15.1% 32,000 �•! ..I ! ��:': ,. i N!r : •! N '! I!I!' i i; :i a ;;!II ..i n r! :� �! :! ! n�I ! 'x a �• Yy 8 Madelia Off-Sale Only -- 2,252 306,224 223,935 82,289 26.9% 43,432 38,857 5,841 --- 44,698 14.6% 35,000 !INIA 11,. :�N' 10 Elk River Off Sale Only - 23,888 6,213,657 4,421,064 1 792,593 28 8.%F 995,100 797 493 125,346 49,069 873,777"0 14.1% 471,548 ,:�., ,i� .. �»m.w.l.!!xu 14, r 12 Famnont Off Salo Onl 10,686 2 771 049 2,048,014 723,035 26.1/0 417 588 305 447gry 55,385 3'g6600'832 13.0% 65,000 14 Finleyeon On-&Off-Sale - - 327 498,854 274,640 224,219 44.9% 163 824 60,395 11500 61,2895 12.4% 60,000 16 C awa On-&Off-Sale 204 517,373 244,636 272,737 52.70% 215,697 57,040 3,772 60,812 11.8% 5,698 "1. ! a i ! i U W4 OWN 18 Cook Off-Sale Only -- 583 1,322,600 991,524 331,076 25.0% 186,017 145,059 fr5,730 -- 150,789 11.4%'NAM 44,300 ,II.�'.'. IY. 20 Walker On-&Off-Sale - 1,186 872,480 655,998 216,482 24.8% 119,313 97,169 1 783 97,952 11.22% 160,000 !i(. i r ', (!(' - ;.!it m Tt ! 1 .. ! !:. 111:,. .. �,: :: ,! : :� C N 22 Perham Off-Sale Only ---- 2,750 2,001,099 N 1,482 110 518,989 25.9% 274,660 244,329 44,393 70 961 217,761 10.9% 692,216 p 24 Osakis On-&Off-Sale - 1,608 662,302 372,910 289,392 43.7% 232,584 56,808 15,039 --- 71,847 10.8% 165,20.1 . „ I!d ; !,..,r i.... . t ,: .r N ,k 8 :!'1 ! , ,.:, ... 3 _a.u, ... ,u�.N Ur ...6.. ',sip :IO:Ik...'..!•#I r� . .a;; 26 Mora Off-Sale Only - 3,681 2,271,548 1,717,992 553,556 24;4%0 328,380 225,176 17,883 -- 243,059 10.7% 270,000 f5' I!i 'H, 28 Glencoe Off-Sale Onl -- 5,760 1 206,094 N 923,093�` 283,001 23.5% 152,870 130 M N 1,155 5 516 125,770 10.4% 90,000 „, I:. ,..1 , . , MOWN a..,: W ,=tea „ . „ INS w 30 Vesta On-&Off-Sale 314 255,673 133,880 121,793 47.6% 95,687 26,106 --- 26,106 10.2% I! l _ ROOM 32 Thief River Falls Off-Sale Only -- 8,483 3,958,940 3,045,795 913,145 23.1% 549,805 363,340 23,894 -- 387,234 9.8% 291,801 34 Men On-&Off-Sale ---- 5�3p7 _ 343,506 171,775 . 171,731 . 50.0% 14400,22,80 31,451 906 yy3�,2�,,3y557 9.4% Iflil�lf !!! i I.ii II! :,:. 'a .i 6 ! 1,:i(' Y ,.„ .I �1 :"16 1, I`1 �hx`:;�el.,ii,,,, r .�a°L? ,_IL! { ,.,. �a:1, :.... 1! I f 4:!„''£`�4 rH MIN ' ... .,. . ...A r ': r.. ..., .,, 36 Pelican Rapids Off-Sale Only -- 2,398 891,452 666,559 224,893 25.2% 141,994 82,899 -- -- 82,899 9.3% 25,000 38 Francis Off-Sale Only - 7,404 2,029,577 l 522 707 506,870 25.0% 350,648 156,222 28,231 184,453 9.1% 57,500 ?�+`�, _. .'!,;_. .. _�.�... '. :... ... a �:. ....1i� _. :.. �,:: ..•; � � NL ... ' �� r!! !` ...0 "WIN 40 Cembrid a Off-Sale Only -- 7,657 4,117,635 3,151,140 966,495 23.5% 599,248 367,247 22,1107 21,156 368198 8.9% 347,381 .. ._ r f ,', ;., i !!i ai I,. 7:F rl,a , 1 P N .': i �.:::i !! ! .! i, ! ! .......d! nl I !i ,!,to !! .i� :. p(ri p:� N>s .:, r�II„t:m.:r'u !i ;z'u ` ..r ! Ii N ..�! ... a .HI .:I II � .Id !, H .E!R. I. i. !1! _ ": ,... i:: ,.,i81'd.�N �i ':..Ii hli .. o�ui! �. 42 Wtterdal On-&Off-Sale - 171 377,535 178,899 198,636 52.6% 165,123 33,513 - - 33,513 8.9% 4,732 p I:.. r .. •:, ^• n q i!'u! Ni'! :,r i!i 44 Mortis Off-Sale Only 5,205 1,484,436 1 133 027 351,409 23.7% 236q 7722 p 11}y4(y 633377 8,894 -- 123}3{531 8.3% 50,000 .. 46 Richfield Off-Sale Only - 33,676 11,302,384 8,500,960 2,801,424 24:8%0 1,890 979 910,44i* 10 445 29,840 --- 939,285 8.3% 679,870 ad.y' ! g aa ..� ,,:k{`}p�U! 48 Isanti Off-Sale Only -- 5,556 2,017,332 1,546,152 471,180 23.4% 327,534 143,646 21,906 165,552 8.2% 150,000 50 Fergus Falls Off-Sale Only -- 13,813 4,961,277 3,701 564 1,259,713 25.4% 8322,634 427,079 34,529 59,557 402,051 8.1% 3599 812 ,Cfli�I .., !: TRITIUM �1.. .. „ r ' !:.u.� I, �0 I z'° et't�.� !r! 1 .:11 :..: ,,f..: "� .. n ,ii Ilr I. n.:. p :II .I .� r. il.!i:9! .��.��i ... ,�� ! .: .. .� ��.. �,� ....� .,�L�i:.. .� 52 Granite Falls Off-Sale Only - 3,009 900,562 665,390 235,172 26.1% 160,676 74,496 19,061 21,373 72,184 8.0% 68,324 Table 12 Comparison of City Liquor Store Operations-2008 Listed by Economic Development Region and City Operating Expenses Net Profitt(Loss) Transfers Foot- Cost Gross as a Percent Income✓ Nonoperating Percent To/(From) Region and City Type of Store notes Population Sales of Sales Profit Expenses of Sales (Loss) Revenues Expenses Amount of Sales Other Funds Worthington Off-Sale Only 11,392 2,292,461 1,710,762 581,699 344,476 15.0% 237,223 9,697 -- 246,920 10.8% 150,000 Total for Region 57,300 $17,381,883 $11,898,698 $5,483,185 $4,236,675 24.4% $1,246,510 $166,477 $45,232 $1,367,755 7.9% $1,189,328 Percent of Total MLS Operations 6.3% 5.7% 5.4% 6.5% 6.6% 6.4% 5.5% 2.1%- 6.7% 6.7% 9-South Central Blue Earth Off-Sale Only 3,395 $1,298,947 $973,999 $324,948 $243,758 18.8% $81,190 $14,024 $26,533 $68,681 5.3% $--- Butterfield OffSaleOnly 506 211,504 152,746 58,758 53,192 25.1% 5,566 4,621 - 10,187 4.8% --- Cleveland On-&Off-Sale 713 186,848 115,605 71,243 106,735 57.1% (35,492) 26,784 333 (9,041) -4.8% -- Delavan On-&Off-Sale [21] 176 15,221 15,922 (701) 13,735 90.2% (14,436) 6,178 - (8,258) -54.3% - Elmore Off-Me Only 642 159,897 124,897 35,000 25,308 15.8% 9,692 584 10,276 6.4% 400 Fairmont Off Sale Only 10,686 2,771,049 2,048,014 723,035 417,588 15.1% 305,447 55,385 - 360,832 13.0% 65,000 Hanska On-&Off-Sale 404 325,885 178,412 147,473 131,237 40.3% 16,236 7,303 880 22,659 7.0% -- Kiester Off-Sale Only 485 175,483 116,809 58,674 55,980 31.9% 2,694 - 2,694 1.5% --- Le Center On-&Off-Sale 2,394 851,591 535,503 316,088 257,828 30.3% 58,260 1,933 - 60,193 7.1% 75,000 Lewisville On-&Off Sale 240 196,004 105,402 90,602 109,671 56.0% (19,069) 11,081 1,675 (9,663) -4.9% --- Madelia Off-Sale Only 2,252 306,224 223,935 82,289 43,432 14.2% 38,857 5,841 - 44,698 14.6% 35,000 Mapleton On-&Off-Sale 1,650 661,458 392,689 268,769 256,312 38.7% 12,457 29,168 - 41,625 6.3% - Sherbum On-&OffSale 1,001 724,027 469,742 254,285 236,183 32.6% 18,102 1,295 - 19,397 2.7% 10,000 Sleepy Eye Off-Sale Only 3,545 453,538 349,169 104,369 127,248 28.1% (22,879) 4,480 - (18,399) -4.1% - St.James Off-Sale Only 4,587 962,880 669,840 293,040 163,098 16.9% 129,942 10,186 - 140,128 14.6% 53,000 t!r Waldorf On-&Off-Sale 221 253,030 143,553 109,477 107,946 42.7% 1,531 9,752 11,283 4.5% Wells On-&Off-Sale 2,458 689,740 453,891 235,849 239,126 34.7% (3,277) 16,867 355 13,235 1.9% 20,000 Total for Region 35,355 $10,243,326 $7,0709128 $3,173,198 $2,588,377 25.3% $584,821 $205,482 $29,776 $760,527 7.4% $258,400 Percent of Total MLS Operations 3.9% 3.4% 3.2% 3.8% 4.0% 3.0% 6.7% 1.4% 3.7% 1.5 10-Southeast Caledonia Off-Sale Only 2,902 $553,024 $424,236 $128,788 $96,524 17.5% $32,264 $--- $--- $32,264 5.8% $23,480 Canton On-&Off-Sale 318 92,729 74,270 18,459 29,724 32.1% (11,265) 5,554 - (5,711) -6.2% 665 Ellendale On-&Off-Sale 649 371,483 230,827 140,656 158,840 42.8% (18,184) 1,214 - (16,970) -4.6% -- Kasson Off-Sale Only 5,542 1,030,224 803,931 226,293 204,898 19.9% 21,395 8,386 - 29,781 2.9% 10,500 Kellogg On-&Off-Sale 469 112,759 60,972 51,787 78,406 69.5% (26,619) 7,294 - (19,325) -17.1% -- Kenyon On-&OffSale 1,744 616,930 370,777 246,153 229,887 37.3% 16,266 13,190 8,614 20,842 3.4% 10,000 Lonsdale Off-Sale Only 2,873 1,297,195 1,039,054 258,141 294,542 22.7% (36,401) 5,132 - (31,269) -2.4% Mazeppa On-&Off-Sale 778 346,702 229,753 116,949 124,805 36.0% (7,856) 14,522 - 6,666 1.9% 25,000 Medford On-&Off-Sale 1,158 439,787 230,059 209,728 191,879 43.6% 17,849 10,072 3,220 24,701 5.6% - Northfield Off-Sale Only 19,839 2,629,524 1,939,830 689,694 579,484 22.0% 110,210 35,582 - 145,792 5.5% 131,280 Plainview On-&Off-Sale 3,394 597,172 406,229 190,943 203,987 34.2% (13,044) 11,104 - (1,940) -0.3% -- Rushford On-&Off-Sale 1,776 265,007 205,130 59,877 141,110 53.2% (81,233) 342 156 (81,047) -30.6% (2,306) Spring Grove On-&Off-Sale 1,280 349,885 194,115 155,770 166,672 47.6% (10,902) 1,790 - (9,112) -2.6% (10,769) West Concord On-&Off-Sale 811 354,649 202,873 151,776 172,321 48.6% (20,545) 3,597 323 (17,271) -4.9% - Total for Region 43,533 $9,057,070 $6,412,056 $2,645,014 $2,673,079 29.5% ($28,065) $117,779 $12,313 $77,401 0.9% $187,850 Percent of Total MLS Operations 4.8% 3.0% 2.9% 3.1% 4.1% - -0.1% 3.9% 0-.6% 0.4% - 1.1% 11-7-County Metro Area Anoka OffSaleOnly 17,849 $3,772,938 $2,862,881 $910,057 $726,934 19.3% $183,123 $48,166 $-- $231,289 6.1% $160,000 Apple Valley Off-Sale Only 49,983 7,390,696 5,506,700 1,883,996 1,383,688 18.7% 500,308 130,219 95,196 535,331 7.2% 442,089 ,vBrooklyn Center Off-Sale Only 30,330 5,484,529 3,997,698 1,486,831 1,120,842 20.4% 365,989 39,731 -- 405,720 7.4% 135,000 Columbia Heights Off-Sale Only 18,137 7,490,942 5,783,545 1,707,397 1,399,938 18.7% 307,459 28,456 247,186 88,729 1.2% 84,782 Eden Prairie Off-Sale Only 62,610 10,987,111 8,202,906 2,784,205 1,908,733 17.4% 875,472 361,474 10,572 1,226,374 11.2% 800,000 Table 12 Comparison of City Liquor Store Operations-2008 Listed by Economic Development Region and City Operating Expenses NetProfit/(Loss) Transfers Foot- Cost Gross as a Percent Income/ Nonoperating Percent To/(From) Region and City Type of Store notes Population Sales of Sales Profit Expenses of Sales (Loss) Revenues Expenses Amount of Sales Other Funds Edina Off-Sale Only 48,169 12,121,791 8,940,015 3,181,776 2,106,494 17.4% 1,075,282 808 2,714 1,073,376 8.9% 1,277,800 Farmington Off-Sale Only 18,735 4,434,514 3,362,347 1,072,167 1,022,765 23.1% 49,402 2,731 75 52,058 1.2% 111,000 Fridley Off-Sale Only 26,422 5,275,467 4,017,891 1,257,576 919,920 17.4% 337,656 4,399 - 342,055 6.5% 500,000 Lakeville OffSaleOnly 54,328 14,443,355 10,840,115 3,603,240 2,191,414 15.2% 1,411,826 180,478 221,196 1,371,108 9.5% 517,796 Lexington OffSaleOnly 1,976 2,731,298 2,193,644 537,654 507,749 18.6% 29,905 6,113 29,621 6,397 0.2% 80,000 Mound Off-Sale Only 9,769 2,696,659 2,042,183 654,476 532,789 19.8% 121,687 -- 51,777 69,910 2.6% -- Richfield Off-Sale Only 33,676 11,302,384 8,500,960 2,801,424 1,890,979 16.7% 910,445 28,840 --- 939,285 8.3% 679,870 Robbinsdale Off-Sale Only 13,598 2,475,473 1,834,947 640,526 491,930 19.9% 148,596 15,868 - 164,464 6.6% 50,000 Rogers On-&Off-Sale 7,200 3,199,062 2,213,484 985,578 676,168 21.1% 309,410 1,306 60,942 249,774 7.8% 109,196 Savage Off-Sale Only 26,852 6,315,723 4,688,428 1,627,295 1,100,456 17.4% 526,839 12,874 82,151 457,562 7.2% 1,036,800 Spring Lake Park Off-Sale Only 6,678 2,601,241 1,951,640 649,601 600,109 23.1% 49,492 47,607 - 97,099 3.7% 150,000 St.Anthony OffSaleOnly 8,437 6,359,731 4,884,558 1,475,173 1,049,110 16.5% 426,063 9,767 35,408 400,422 6.3% 400,000 St.Francis Off-Sale Only 7,404 2,029,577 1,522,707 506,870 350,648 17.3% 156,222 28,231 - 184,453 9.1% 57,500 Wayzata On-&Off-Sale 4,119 3,288,373 1,909,798 1,378,575 1,142,999 34.8% 235,576 14,725 -- 250,301 7.6% 205,000 Total for Region 446,272 $114,400,864 $85,256,447 $29,144,417 $21,123,665 18.5% $8,020,751 $961,793 $836,838 $8,145,707 7.1% S6,796,833 Percent of Total MLS Operations 49.0% 37.8% 3&9%- 34.7% 32.7% 413% 31.6% 39.3% 39.9*16 __38.3% I Off-Me Only 807,367 $234,252,485 $176,040,785 $58,211,700 $40,292,593 17.2% $17,919,107 52,197,552 51,657,578 518,459,081 7.9% $15,294,822 On-&Off-Sale 103,54Z $68,728,649 $42,873,257 525,855,392 $14,289,332 35.3% 51,566,060 $850,835 $471,118 $1,945,777 1.8% S2,464,769 All Stores 910,909 5302,981,134 $218,914,042 $84,067,092 S64,581,925 21.3% S19,485,167 $3,048,387 $2,128,696 $20,404,858 6.7% S17,759,591 Footnotes: [0] Cash basis of accounting. [21] Discontinued liquor operations.