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Home My WebLink About2015 10-05 CCP Joint Work Session with Financial CommissionAGENDA CITY COUNCIL/FINANCIAL COMMISSION JOINT WORK SESSION Monday, October 5, 2015 6:30 p.m. City Hall - City Council Chambers I.Call to Order II.Approval of Agenda III. Updates on Previous Discussion Items a. City Fuel Budget IV. Special Revenue Funds a.HRA/EDA b.CDBG Grant c.Police Forfeitures d.Tax Increment Funds e.NW Cable Communications Grant f.Recreation Grants g.Police Grants V. Internal Service Funds a.Central Garage Funds VI. Debt Service Funds a.Improvement Bonds b.Tax Increment Bonds VII. Future Budget Discussions/City Council Meetings Work Sessions 1)Enterprise/Utilities Funds October 19, 2015 2)Enterprise/Utilities Funds November 2, 2015 City Council Meetings 1)Utility Rates Adopted November 23, 2015 2)Public Hearing & Budget Adoption December 7, 2015 VIII. Adjournment MEMORANDUM CITY COUNCIL/HNANCIAL COMMISSION JOINT WORK SESSION DATE: October 5, 2015 TO: Curt Boganey, City Manager FROM: Nathan Reinhardt, Finance Director If— SUBJECT: Special Revenue, Internal Service and Debt Service Funds Recommendation: It is recommended that the City Council & Financial Commission consider providing direction to staff regarding Special Revenue, Internal Service Funds and Debt Service Funds. Background: Snecial Revenue Funds Special Revenue funds account for revenue that must be committed for specific activities. Special Revenue funds of the City include: 1)HRA/EDA - Funded through the HRA levy, the EDA initiates programs and facilitates redevelopment opportunities and promotes public and private investment into commercial, industrial, and residential redevelopment. The programs are supported by staff from the departments of Business & Development and Building & Community Standards. 2)Recreation Grants - Accounts for a combination of donations, registrations fees and designated reimbursements for specific activities of the Community Activities, Recreation & Services department. The planned activities include: Safety Camp, Luther Soccer League, After School Program, Earle Brown Days and Special Events (i.e. Halloween Event, Holly Sunday, etc.). 3)Police Grants - Accounts for local, state or federal grants for police activities. For 2016, the City is anticipating receiving $102,301 in Auto Theft Prevention grant funds, $10,000 in Towards Zero Deaths - DWT Enforcement grant funds, $20,000 in Joint Community Police Partnership Project (Cadet Program) funds, $17,000 in Edward Byrne Memorial Justice Assistance (JAG) grant funds and $23,516 in Violent Offenders Task Force (VOTF) grant funds. 4)Police Forfeitures Accounts for forfeiture funds related to alcohol or drug crimes. As of August 31, 2015 the available balance of alcohol related forfeitures is $34,383, these funds are restricted to the use of alcohol related crime expenditures. The Police Department has identified potential expenditures for an upgrade of the officer's body microphone to include video recording ($17,556), expansion of data storage needed Mission: Ensuring an attractive, clean, safe, inclusive co,n,nuniti' that enhances the quality of life for al/people (md preserves the public (must k"A !ij]f1 4t JiikY1h!' '' p for the captured video data ($5,000), and warranty/software license fees ($16,000). As of August 31, 2015 the available balance of drug related forfeitures is $51,375, these funds are restricted to law enforcement expenditures. The Police Department has identified potential expenditures for Apple iPod tough digital recorders and camera ($15,000). 5)NW Cable Communications Grant - Accounts for the NW Cable Communications Grant and related expenses. As of August 31, 2015 the available fund balance was $269,895 and the City has budgeted to receive $34,000 in 2016. The City has identified potential City Council audio and visual improvements related to cable broadcasting totaling an estimated $550,924. These improvements will be added to the 2016 Capital Improvement Plan and is recommended to be funded partially with existing NW Cable Communications funds and through an inter fund loan with the Capital Projects fund. The loan repayments will be funded through future NW Cable Communications Grants over a period of approximately ten years. 6)Community Development Block Grant (CDBG) - Accounts for funding of the CDBG Program that supports housing rehab, public service agency activities, City neighborhood stabilization and code enforcement initiatives. The City anticipates receiving two separate grant awards; $200,000 Neighborhood Stabilization Program (NSP) grant funds for the rehabilitation of homes located at 3312 67th and 3301 Poe; $243,462 in CDBG grant funds, of which $150,000 will be used to reimburse the City for code enforcement related expenses. 7) Tax Increment (TIF) Funds - The funds have the authority to collect tax increments which are used for various redevelopment projects within the City and for debt service payments of bonds which were issued for the same purpose. a.TIF District #2 (Earle Brown) - Was used as the primary financing tool for the redevelopment of the Earle Brown Terrace and Earle Brown Commons senior residential projects. The District was decertified in 2011, however the fund continues to remain open in order to track repayment of loans made to TIF District #5. As of December 31, 2014 $2.4 million of advanced funds remained outstanding. b.TIF District #3 —Debt was issued in 2004 (refinanced in 2015), 2008 and 2013 to finance redevelopment projects including the acquisition and demolition of various properties. For 2016, the fund had budgeted TIF revenues of approximately $3 million, of which $2.3 million is pledged towards the debt service payments. Of the TIF Revenue collected 15 percent must be allocated to the City's housing fund. The decertification date of the district is December 31, 2021. !fission: Ensuring an attractive, clean, safe, inclusive cOJnJnunitl' that enhances the qualm' of life for a//people and preserves the public trust i '9Jf c.TIF District #4 (France Avenue Business Park) - Provided the financing for the clean-up and redevelopment of a previously contaminated site that now has tenants that include Caribou Coffee and Toro Distributing. The financing was provided through "pay as you go" financing where payments are made to the developer/owner who has two tax increment revenue notes issued by the City. The payment is equal to 97.5% of tax increments collected in the district. The notes are anticipated to be paid off early (by 2017) and the district is scheduled to be decertified by December 31, 2020. Staff is currently reviewing options of amending the TIF Plan to allow for the pooling of TIF 4 funds after the note is paid off for the possibility of using outside the district on eligible activities. These activities would be limited to other contaminated soils corrections or expenditures that exclusively assist rental housing that meets the requirements for a qualified low income building. d.TIF District #5 (Shingle Creek Crossing) - Provides financing for the Shingle Creek Crossing redevelopment. As of December 31, 2014 the district has an advance outstanding of $2.4 million with TIF District #2. The District is behind the original anticipated schedule and will not likely capture the full anticipated market value increase until 2017. The financing is provided "pay as you go" with the payment equal to 90% of the tax increments collected in the district. The decertification date of the district is December 31, 2029. Internal Service Funds Internal Service funds account for services provided to other departments of the City on a cost reimbursement basis. 1) Central Garage - Provides centralized management of fuel, preventative maintenance, repair and replacement of City vehicles and equipment. Funding is provided through charges to individual departments. In 2016, $425,100 in vehicles and equipment are scheduled to be replaced, including street, fire, parks, police, and utility vehicles. Debt Service Funds Debt Service funds are used to account for and report financial resources that are restricted, committed or assigned to expenditure for principal, interest and other charges related to long- term debt. 1) General Obligation Improvement Bonds - Established to accumulate the collections of special assessments which were levied on the property owners who benefited from improvements that were constructed with the proceeds of this bond. In addition to special assessment funds, the 2013 and 2015 GO Improvement Bonds are partially repaid from property tax levy dollars. Mission: Ensuring an attractive, clean, safe, inclusive conununiti' that enhances the quality of life for all people and preserves (lie public trust 3 IIYA I 111 kI (li 2)General Obligation Tax Increment Bonds - Established to account for the collection of tax-increment generated revenues, which are annually transferred from Tax Increment funds. The bonds were issued to finance various redevelopment projects within the City. 3)Utility Revenue Bonds - These bonds are repaid from utility user fees directly from their respective utility funds (not included as debt service funds). The City issued Utility Revenue Bonds in 2010 to finance water meters and in 2015 to finance sanitary sewer infrastructure. The City is proposing debt issues for 2016 related to infrastructure improvements for Palmer Lake West Area Improvements, mill and overlay improvements, and Water Tower No 3 Painting. The debt would be repaid from a combination of sources that include utility revenues and property tax levy. The proposed debt issues for 2016 are as follows: Fund (Revenue Source)Amount Street Reconstruction (Tax Levy)$2,231,000 Water (user fees)3,110,000 Sanitary Sewer (user fees)2,348,000 Storm Drainage (user fees)1,668,000 Bond Discount/Issuance Costs 143,000 Total $9,500,000 A detailed debt service schedule for the proposed debt issue has been attached. Based on a 10 year term and net interest rate of 2.24% the annual payment would be approximately $1,080,000. The annual debt payments would be comprised of an estimated $259,000 of property tax levy, $192,000 in storm drainage user fees, $270,000 in sanitary sewer user fees, and $359,000 in water user fees. Strategic Priorities: • Resident Economic Stability • Targeted Redevelopment • Enhanced Community Image • Inclusive Community Engagement • Strengthened and Empowered Youth • Key Infrastructure Investments Mission: Ensuring an attractive, clean, safe, inclusive coininuintj that enhances the qua/ifl' of life for al/people and preserves the public trust MEMORANDUM - CITY COUNCIL/FINANCIAL COMMISSION JOINT WORK SESSION DATE: October 5, 2015 TO: Curt Boganey, City Manager FROM: Nathan Reinhardt, Finance Director SUBJECT Central Garage Fuel Purchasing Previous Discussion Item: At our previous budget work session, questions were asked regarding our Central Garage fuel purchasing and billing system. Background: Fixed/Spot Fuel Purchase Overview We started purchasing a portion of fuel on a fixed purchase price back in 2010 through the State of Mn Cooperative Purchasing Agreement. We initially only purchased gas (no diesel) with a fixed purchase quantity of 36k gallons, which was about only 28% of our total purchase. In 2011, we increased purchasing to 60k gallons under fixed (combination of 36k gallons of gas and 24k gallons of diesel). Our total annual purchase of fuel varies from approximately 125k to 135k gallons. So, we purchase slightly less than 50% of our fuel under the cooperative purchase fixed price. Below is a chart to show the savings/loss by purchasing with a spot/fixed combination vs. 100% spot. Annual Contract Surplus/Deficit Fixed vs Spot Year Amount 2010 -$4,175.56 2011 $9,237.75 2012 $3,802.55 2013 -$3,733.93 2014 -$19,137.05 2015 to date -$43,016,76 $ (57,023.01) *N o t e : 2015 data as of 9/16/15. For the first few years, the savings and loss balanced out with fixed vs. spot. Over the past couple of years with prices declining, we have come out behind. We locked in on the 2015 fixed fuel prices back in January 2015 at about $2.83 for diesel and $2.66 for unleaded. However, spot fuel prices have been approximately $1.00 less throughout the year causing this significant "upside down" in fuel prices in 2015. Our fuel contract runs from February 1 through January 31. In the past, we've had to commit to our mel amounts in September, tnen tne contract price is locked in late December/January. We have not committed yet for 2016 but expect consideration shortly. Understanding that we are currently experiencing low fuel prices, it seems like a good time to increase the fixed purchase quantity of fuel. However, it is staff's opinion that we should stick with a balanced ratio, but all alternatives will be considered. Typically, the spot vs. fixed price that we lock into in January has been within $0.17 of each other. Mission: Ensiiiing an (,ll,(lc(ive, clean, safe, inclusive co,nnninitj' 111(11 enhances the quail/i' of lift Joi al/people an(ipIesen'es the public (just IhYA I MhYA (I] 1WIWJhYA .J I I'IES1IJ[iJ I 5i 1 P 1[IA'A lhYA I Ifi [I)PIS) ki AtLI) 1 J I1 (IIk1 Fuel Pricinj' and BudJ!etinj! For budgeting, we estimate the projected price of fuel for gas and diesel using the Department of Energy Administration estimations. We take the average between gas and diesel to determine what the average public cost is projected to be. We then subtract out $0.36, which accounts for the City's approximate fuel cost savings vs. what is paid at gas stations. With an estimated annual purchase quantity of 130k gallons, our net savings is about $47k annually compared to purchasing fuel on the economy. We then add in a 5% fuel volatility factor. This rate plus 5% is our estimated City purchase rate. The volatility factor accounts for the disparity in fuel price throughout the year. In past years, this has been much higher. In 2009, we actually used 25%. When we started our fixed fuel purchase, we originally reduced the volatility factor down to 15%. Since fuel prices have stabilized in recent years, we have reduced the volatility factor down to 5%. We need to keep a close eye on this during budgeting and if fuel prices become volatile again (e.g. war, etc.), we should increase this accordingly. On the billing side, an additional $0.15 per gallon is added to the supply purchase cost when charging back to individual departments. This is the rate that is used for the Central Garage (CG) revenue budget. This additional $0.15 cost is used to fund the expenses of operating and replacing fuel pumps, underground storage tanks, software and other fuel system appurtenances. It should also be noted that when billing occurs, the actual purchase price plus the $0.15 is the billing rate for that month (based on the most recent fuel purchase price). Here is a snapshot of that outlines what the process summarized above: 2016 Central Garage Price Per Gallon Fuel Budget Formula bOE Energy Information Administration estimated price Gas $ 2.55 biesel $ 2.96 $ 5,51 50% Avg Public Cost $ 2.76 Less City Avg Price $ (0.36) (A) Avg City Cost $ 2.40 Fuel Volitility Factor 5% $ 2.51 (B) Fuel Surcharge to bepts. $ 0.15 (C) bept price per gallon cost $ 2.66 (b) (A)City's cost is approximately $0.36 less than gas station prices. (B)Estimated budget purchase rate for 2016. (CG Expenditure) (C)$0.15 fuel system replacement surcharge. (0) Estimated budget rate for 2016 to be billed out to departments (CG Revenue). Actual fuel purchase cost + $015 is the actual amount billed out to departments and is adjusted monthly when fuel is purchased. Mission: Ensuring an attractive, clean, safe, inclusive co!;lnuInit3' that enhances the quality of life for all people (111(1 preserves the public trust Special Revenue Funds • HRA/EDA • Community Development Block Grant (CDBG) • Police Forfeitures • TIF District #2 • TIF District #3 • TIE District #4 • TIF District #5 • City Grants 7 N I 1111111 0(0(N (N U) LO iii o, 1111 C') LI) 1111 0 111 III (0 CD(I) ul NC') C') :1) (0 IC) I I I N CDN (NC') co C) IlllQICDCDCDCD (6 (6U) co CD (N 1111(1) IllS II (0 CD(0C') (0 JIltS 11511 (N0) Cl!(0U) a)N (0 CD 0) (C)(0 N (C)(N0) LQ cl^ Na CD N 0)oca o-(Na)Ic (N 0)0)0)0) 0010 (0 CD (N 0) (0 C)(0 LI) (0 a)00 0)10)(N•. CDom 0)tO(C) (1) (Nt (1) 0)CD(N (00) Vi U)N LOt (0I(N0)IVi 11- (0 11111111111111 IllIlullIll III 1111,11111 1611 0000)(.4 00C)N(N 00 N(N 00NN(.4 o =no0 U1000(NC. C)E 0 U) (' LI W 00 CD CL tm OLO C -\ - .- 0çjc'i hi (0 11111 NLL)vN0)u-0) (00 (N(CD(N Cl) (0 no II 1111111 CD(0 C')(0 (0 Ia) 111111111 (NC') (N(N (0 0 lnIlIIl(Nl CD(N 0)(0 (6 (6Cl)0) (N (0 1 1 O CD (0CD- a (ft III 11110(01 ONON (N (l) (0 CD CDLI) Cl) (0 N (0 (0 (0 hIll 11111 IC) (0CDco (0 (C0)(0(C 'I) (I)a (I) C (00) c U C)UC) dO (011) O CC(I) 0 CO C) U) C) 0) (I)co E CC) C) 0 E E- -0 m 0 o 0 0 cEC) C L1 C•C)(00)00)0) C) wC)c_oco).5 cC)CL ,-0)cC2X! c OODC0)C)W O .0C C) D DC) 0 C) C) 0 C - aOCLCL 1LWOOZW. C) 0 X 0 0 0)I - Ill I- 0 I- Z (0 2016 Brooklyn Center Department Budget Narrative Department Name: Economic Development Authority (EDA) Department Mission: The mission of the Brooklyn Center Economic Development Authority is to initiate programs and facilitate redevelopment and/or renovation opportunities which promote public and private investments into commercial, industrial, and residential redevelopment and renovations activities. Department Description: The EDA Funded Activities and Programs are supported by staff from the departments of Business & Development and Building & Community Standards. The Director of Business & Development is responsible for the EDA's Business Retention, Expansion, and Attraction & Community Marketing activities; promoting development opportunities; and planning initiatives & budgeting associated with the use of Tax Increment Financing. The Deputy Director/HRA Specialist and the Housing & Community Standards Supervisor of the Buildings and Community Standards Department are responsible for administering the EDA's housing initiatives, including the Renew Loan Program, the Renew Grant Program, and the Remove & Rebuild Program; the Minnesota Housing & Finance Agency (IVIHFA) Rehab Loan Program with reduced interest rate; the Federal Neighborhood Stabilization Program - NSP acquisition, rehab, and resale of foreclosed homes. Administrative support services are provided from administrative pool of the Building & Community Standards Department. Key Initiatives focused on the achievement of strategic priorities/value propositions Targeted Redevelopment: The redeveloping of properties to the highest value and best use will accomplish our goals regarding housing, job creation, and growth of the City's tax base. We will provide the necessary supporting infrastructure investments to guide redevelopment of publicly and privately owned properties. Completion of Phase II Development of Shingle Creek Crossing. During the planning period 2016-2018, we will continue to work with the developer on strategies, including potential incentives that will promote the completion of the following Phase 11 Improvements: Western Portion: Vehicular and Pedestrian Access improvements from Xerxes Ave. and the completion of Western side of the Food Court Building (pad sites 9 & 10 and building pad sites R & T) A total of 29,000 sf. Central Portion: Building Pad Sites Land N & S, designed for 38,100 sf. of retail/services businesses. Central Portion: Adjacent to Shingle Creek: Building Pad Sites K, M, 0, and Q, designed for 4,600 sf. with parking to support restaurant uses. EDA Parcel: The redevelopment of the former Boulevard Restaurant site. In 2016 we will update the TIF 5 cash flow projections to assess options and opportunities relating to the available funds for eligible in-district TIF expenditures and provide recommendation on the possible use of these funds to complement the existing development and ensure the successful completion of the Shingle Creek Crossing's redevelopment of the former Brookdale Mall properties. • Completion of the 1st phased redevelopment of the Southern Portion of the Opportunity Site, a mixed use residential and commercial redevelopment of the former Brookdale Square and Brookdale Ford commercial properties. During the planning period of 2016-2018, the EDA will complete the demolition of the vacant Brookdale Square buildings and the former Brookdale Ford site; complete the master planning of all infrastructure improvements for a multi phased planned unit development; establish a tax increment redevelopment district and financial strategies to enable the completion of all necessary infrastructure improvements; enter into development agreements with a qualified developer for the phased development of 5 00-600 apartment units consistent with the City's vision and master planning of the Opportunity Site and a qualified commercial developer for the development of approximately 5 acres of complimentary retail businesses & services. In 2016, the first phase development of approximately 120-150 market rate apartment units will commence. o Brooklyn Boulevard Senior Housing Redevelopment of the former Cars with Heart Site During the planning period of 2016-2018, the EDA will entering into a tax increment development agreement that will enable the development of 140 units of affordable assisted care for senior housing and 24 units for specialized senior care on approximately 5+ acres of EDA owned properties (former Cars with Heart auto sales site and adjacent lots) that would be ready for occupancy in 2017. 10 2015 2016 2017 1 1 0.7 0.75 0.75 0.3 0.25 0.25 0.5 0.8 0.8 25 28 28 Staffing Levels Positions FTEs • Director of Business and Development • Deputy Director of Buildings and Community Standards (BSC) • Housing Community Standard Supervisor • Administrative Support Staff from BSC Dept. Total Strategic Functions/Division(s): o Business Retention, Expansion, and Community Marketing Activities Promoting development opportunities; collaborating with business groups, organizations and agencies focused on commerce, employment, and economic growth; planning initiatives & advocating visions for public and private investments into the City. Housing Activities Working on housing initiatives that increase opportunities for home ownership and reinvestment into the community's housing stock. Administrating the EDA's Renew Loan and Grant programs, the Remove & Rebuild program, the MHFA Rehab Loan assistance program and coordinating HUD's Neighborhood Stabilization Program-NSP purchase and rehab program. Marketing and Promoting the redevelopment of EDA owned Properties. Annual Goal and Strategies: • Provide recommendation to the EDA on options and strategies on the use projected TIF 5 funds to complement the existing development and ensure the successful completion of the Shingle Creek Crossing's redevelopment of the former Brookdale Mall. • Establish a new Redevelopment Tax Increment District for the Southern Portion of the Opportunity Site and a Financing Plan to fund the necessary infrastructure improvements for a mixed use development of market rate apartments with complimentary commercial & services uses. • Assist in the planning and approval of a master development plan for the southern portion of the Opportunity Site. Complete the Tax Increment Development Agreement; Site Plan & Zoning Approvals, and Land Conveyance necessary for the Brooklyn Boulevard Senior Housing Project to commence in 2016. • Continue to work cooperatively with property owners within the Brooklyn Boulevard Corridor to promote planned transportation improvements, streetscape improvements to promote safer pedestrian and bicycle use within the corridor, and where necessary facilitate the acquisition of non-conforming properties that conflict with the City's Vision of this corridor. ii Annual Operating Goal Performance Measures: Performance Objectives Description of Performance Measure Performance Levels Actual Value Target Value Sales of Infill Housing Lots to builders for I to be built in 2014 3 additional homes construction of single family owner occupied 5 built in 2015 in 2016 residences Completion of the Development Agreement Market Analysis and Approval of a final and establish TIF District to commence the revised conceptual development 1st phase development of the Opportunity layout prepared in 2014.agreement and Site.creation of TIF Preliminary Interest by a District & Finance developer & manager of Plan by May, 2015 market rate apartments TIF 4 Budget and Potential Use of Available funds after satisfying the PAYG Note. Projected payoff of the PAYGO Note 2 half Amend the budget to fund qualified senior 2016 housing & land costs Debt service of 2013 for Brooklyn Blvd, bond payment for senior Project. housing site from TIF 3 Housing Fund Xerxes & 55th Ave. entrance & western Presently the site is Assist the developer portion of Shingle Creek Crossing inconsistent with the in completing the Development,vision and plans of internal access & Shingle Creek Crossing streetscaping plans (underdeveloped area for the western with undefined access portion of the movements thru an open project. parking lot Work with Sears to improvement the intersection and their portion of the ring road. Capital Outlay and Other Initiatives with Significant Budget Impact (optional) The 2017 budget includes $20,000 for the replacement of the City's streetscape banners. 12 HOUSING & REDEVELOPMENT AUTHORITY (HRA) FUND - 20200 SPECIAL REVENUE FUND 2015 2013 2014 August 2015 2016 2017 Object Code /Descfiptlon Actual Actual YTD Budget Budget Change Budget 46321 - HRA FUND REVENUES 4101 -CURRENT AD VALOREM TAXES $ (243,769)$ (278,785)$ (140,495)$ (280,460)$ (308,518)10.00%$ (323,944) 4101.1 - MKT VALUE CREDIT-PROPERTY TAX -----0.00%- 4120- DELINQUENT AD VALOREM TAXES (3,488)435 (329)--0.00%- 4154- PENALTIES &INT-DELINQTAXES --139 --0.00%- TOTAL TAXES (247257)(278,350)(140685)(280,460)(308,518)10.00%(323,944) TOTAL REVENUES (247,257)(278,350)(140,685) (280,460)(308,518)10.00%(323,944) EXPENDITURES 6481 - EDA FUND TRANSFER 248,828 278,764 - 280,460 308,518 10.00%323,944 TOTAL TRANSFERS OUT 248,828 278,764 - 280,460 308,518 10.00%323,944 TOTAL BUSINESS UNIT EXPENSES 248,828 278,764 - 280,460 308,518 10.00%323,944 NET CHANGE IN FUND BALANCE $ 1,571 $ 414 $ (1 40.685) $ -$ -0.00%$- 13 ECONOMIC DEVELOPMENT AUTHORITY (EDA) FUND -20300 SPECIAL REVENUE FUND 2015 2013 2014 August 2015 2016 2017 Object Code/ Description Actual Actual YTD Budget Budget Change Budget 46310- DEVELOPMENT/RE-DEVELOPMENT REVENUES 4359- OTHER STATE GRANTS/AID $ (211,348) $ - $ - $ - $ - 0.00% $ 4373- OTHER GRANTS/AID (133,214) (170,394) - - - 0.00% TOTAL INTERGOVERNMENTAL (344,562) (170,394) - - - 0.00% 4603- INTEREST EARNINGS (3,524) (5,326)(4,827) (5,754)(6,711)16.63%(5,694) 4605- UNREALIZED INVESTMENT GAIN/LOSS 5,843 (1,923)- --0.00%- TOTAL INVESTMENT EARNINGS 2,319 (7,249)(4,827) (5,754)(6,711)16.63%(5,694) 4606- OTHER REVENUE (5,820) (5,502)(4,965) --0.00%- TOTAL MISCELLANEOUS (5,820) (5,502)(4,965) --0.00%- 4915 -TRANSFERS IN - -- (144,968)(149,774)3.32%(149,774) 4915.3 -TRANSFERS IN FROM HRA FUND (248,828) (278,764)- (280,460)(308,518)10.00%(3244) TOTAL TRANSFERS IN (248,828) (278,764)- (425,428)(458,292)7.72%(473,718) TOTAL REVENUES (596,891) (461,909)(9,792) (431,182)(465,003)7.84%(479,412) EXPENDITURES 6101 -WAGES & SALARIES-FT EMPLOYEES 200,614 213,953 138,444 225,122 211,240 -6.17%217,287 6102- OVERTIME-FT EMPLOYEES -59 43 --0.00%- 6103- WAGES-PART TIME EMPLOYEES ----18,537 100.00%19,173 6111 - SEVERANCE PAY 722 3,302 ---0.00%- 6122- PERA COORDINATED PLAN 14,544 15,544 10,387 16,884 17,807 5.47%18,327 6125- FICA - SOCIAL SECURITY 12,127 12,851 8,293 13,958 14,226 1.92%14,499 6126-FICA-MEDICARE 2,836 3,005 1,940 3,264 3,332 2.08%3,427 6131 -CAFETERIA PLAN CONTRIBUTIONS 22,694 22,859 16,944 25,416 29,634 16.60%32,006 6151 -WORKER'S COMP INSURANCE 4,774 4,802 3,847 5,247 1,545 -70.55%1,591 TOTAL PERSONAL SERVICES 258,311 276,375 179,898 289,891 296,321 222%306,310 6201 - OFFICE SUPPLIES 56 - 25 250 250 0.00%100 6219- GENERAL OPERATING SUPPLIES - 36 - 250 250 0.00%100 6241 -SMALL TOOLS - - - 350 --100.00%- 6243- MINOR COMPUTER EQUIPMENT 1,786 - - -2,350 100.00%1,900 TOTAL SUPPLIES 1,842 36 25 850 2,850 235.29%2,100 6301 - ACCTG, AUDIT & FIN'L SERVICES 6302- ARCH, ENG & PLANNING 6303- LEGAL SERVICES 6307- PROFESSIONAL SERVICES 6321 - TELEPHONE/PAGERS 6331 -TRAVEL EXPENSE/MILEAGE 6333-FREIGHT/DRAYAGE 6341 -PERSONNEL ADVERTISING 6342- LEGAL NOTICES 6349- OTHER ADVERTISING 6351 - PRINTING 6381 - ELECTRIC 6386- STORM SEWER 6389- STREET LIGHTS 6405- PARK & LANDSCAPE SERVICES 6406- MULTI-FUNCTION MTNCE 6409- OTHER REPAIR & MAINT SVCS 6423- LOGIS CHARGES 6432- CONFERENCES AND SCHOOLS 6433- MEETING EXPENSES 6434 - DUES & SUBSCRIPTIONS 6441 - LICENSES, TAXES & FEES 6449- OTHER CONTRACTUAL SERVICE 6498- INTERFUND EXPENSE ALLOCATION TOTAL PROFESSIONAL SERVICES 6,112 2,050 2,105 2,500 2,500 0.00%2,500 894 --7,500 7,500 0.00%7,500 10,088 776 454 7,500 7,500 0.00%7,500 7,208 5,780 1,656 5,000 5,000 0.00%25,000 1,099 1,126 609 1,020 1,080 5.88%1,100 ---100 100 0.00%100 36 14 -100 100 0.00%100 ---125 125 0.00%- -43 1,282 400 400 0.00%400 ---1,500 1,500 0.00%- 19 60 -100 75 -25.00%75 72 ----0.00%- 14,295 15,029 10,980 17000 17,000 0.00%15,000 2,298 2,383 1,689 2,300 2,300 0.00%2,200 6,385 9,876 6,546 5,000 7,500 50.00%7,000 1,446 1,455 566 1,600 1,200 -25.00%1,300 333 --1,500 1,500 0.00%1,500 1,521 1,871 1,889 3,409 3,730 9.42%3,479 265 540 550 2,000 1,200 -40.00%1,200 534 540 457 750 700 -6.67%700 22,299 7,005 7,811 22,777 22,800 0.10%22,800 3,346 2,408 1,110 2,600 2,500 -3.85%- 356,603 188,704 5,942 --0.00%- - (90,782)---0.00%- 434,853 148,878 43,646 84,781 86,310 1.80%99,454 14 6461 - FUEL CHARGES 382 199 140 432 184 -57.41%190 6462-FIXED CHARGES 1,185 976 681 1,022 955 -6.56%984 6463- REPAIR & MAINT CHARGES 90 414 90 173 173 0.00%178 6465-REPLACEMENT CHARGES 2,113 2,100 1,300 1,950 1,950 0.00%2,009 TOTAL CENTRAL GARAGE CHARGES 3 ,770 3,689 2,211 3,577 3,262 -8.81%3,361 6471 -ADMINISTRATIVE SERVICE TRANSFER 81,555 84,428 38,589 57,884 57,884 0.00% 57,884 TOTAL TRANSFERS OUT 81,555 84,428 38 .589 57,884 57,884 0.00% 57,884 TOTAL BUSINESS UNIT EXPENSES 780,331 513,406 264,369 436,983 446,627 2.21% 469,109 NET CHANGE IN FUND BALANCE $ 183,440 $ 51,497 -t--.9.54 ,577 $ 5,801 $(18,376) -416.77% $ (10.303) 15 COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) FUND -20400 SPECIAL REVENUE FUND 2015 2013 2014 August 2015 2016 2017 Object Code /Description Actual Actual YTD Budget Budget Change Budget 46323- CDBG REVENUES 4320- MISC FEDERAL GRANTS $ (1,422,362)$ (251,471)$ (225,510)$ (150,000)$ (350,000)133.33%$ (150,000) TOTAL INTERGOVERNMENTAL (1,422,362)(251,471)(225,510)(150,000)(350,000)133.33%(150,000) TOTAL REVENUES (1,422,362)(251,471)(225,510)(150,000)(350,000)133.33%(150,000) EXPENDITURES 6449- OTHER CONTRACTUAL SERVICE 1272,982 121,926 51 ,370 -200,000 100.00%- TOTAL PROFESSIONAL SERVICES 1,272,982 121,926 51 ,370 -200,000 100.00%- 6480- GENERAL FUND REIMBURSEMENT -----0.00%- 6482- MISC TRANSFER OUT 149,381 129,544 -150,000 150,000 0.00%150,000 TOTAL TRANSFERS OUT 149,381 129,544 -150,000 150,000 0.00%150,000 TOTAL BUSINESS UNIT EXPENSES 1,422,363 251,470 51,370 150,000 350,000 133.33%150,000 NET CHANGE IN FUND BALANCE $ 1 $ (1)$ (174.140)$ -$ -0.00%$ - 16 POLICE FORFEITURES FUND -20500 SPECIAL REVENUE FUND 2015 2013 2014 August 2015 2016 2017 Object Code/Description Actual Actual YTD Budget Budget Change Budget 42190- STATE FORFEITURES-DRUG REVENUES 4506- STATE FORFEITURE REVENUE (14,721)(45,907)(466)(12,000)(15,000)25.00%(15,000) TOTAL FINES & FORFEITURES (14,721)(45,907)(466)(12,000)(15,000)25.00%(15,000) 4603- INTEREST EARNINGS (36)(266)(279)(59)(441)647.46%(375) 4605- UNREALIZED INVESTMENT GAIN/LOSS 94 (148)---0.00%- TOTAL INVESTMENT EARNINGS 58 (414)(279)(59)(441)647.46%(375) TOTAL REVENUES (14,663)(46,321)(745)(12,059)(15,441)28.05%(15,375) EXPENDITURES 6219- GENERAL OPERATING SUPPLIES - 1,016 -- - 0.00% - 6242- MINOR EQUIPMENT - 7,453 30,090 30,500 15,000 -50.82% 15,000 6243- MINOR COMPUTER EQUIPMENT - 3,567 -- - 0.00% - TOTAL SUPPLIES - 12,036 30,090 30,500 15,000 -50.82% 15,000 6402-EQUIPMENT SERVICES - -1,268 - - 0.00% - 6441 - LICENSES, TAXES & FEES - 42 -- - 0.00% - TOTAL PROFESSIONAL SERVICES - 42 1,268 - - 0.00% - 6550- MOTOR VEHICLES - -2,526 - - 0.00% - TOTAL CAPITAL OUTLAY - -2,526 - - 0.00% - TOTAL BUSINESS UNIT EXPENSES - 12,078 33,884 30,500 15,000 -50.82% 15,000 42191 - FEDERAL FORFEITURES-DRUG REVENUES 4505- FEDERAL FORFEITURE REVENUE - (3,118) (20,000) - - 0.00% - TOTAL FINES & FORFEITURES - (3,118) (20,000) - - 0.00% - 4603-INTEREST EARNINGS (44) (39) (69) (71) (80) 12.68% (68) 4605- UNREALIZED INVESTMENT GAIN/LOSS 31 (13) - - - 0.00% - TOTAL INVESTMENT EARNINGS (13) (52) (69) (71) (80) 12.68% (68) TOTAL REVENUES (13) (3,170) (20,069) (71) (80)12.68% (68) EXPENDITURES 6214 - CLOTHING & PERSONAL EQUIPMENT 3,882 - - - 6219- GENERAL OPERATING SUPPLIES 1,747 - - - 6242- MINOR EQUIPMENT - - 1,562 - TOTAL SUPPLIES 5,629 - 1,562 - 6307- PROFESSIONAL SERVICES 7,950 - - - TOTAL PROFESSIONAL SERVICES 7,950 - - - TOTAL BUSINESS UNIT EXPENSES 13,579 - 1,562 - - 0.00% - - 0.00% - - 0.00% - - 0.00% - - 0.00% - - 0.00% - - 0.00% - 17 42193 DUI FORFEITURE FUND REVENUES 4506- STATE FORFEITURE REVENUE (13,630) (3,772)(3,100)(20,000) (20,000)0.00%(20,000) TOTAL FINES & FORFEITURES (13,630) (3,772)(3,100)(20,000) (20,000)0.00%(20,000) 4603- INTEREST EARNINGS (84) (197)(165)(137) (255)86.13%(217) 4605- UNREALIZED INVESTMENT GAIN/LOSS 192 (60)-- -0.00%- TOTAL INVESTMENT EARNINGS 108 (257)(165)(137) (255)86.13%(217) TOTAL REVENUES (13,522) (4,029)(3,265)(20,137) (20,255)0.59%(20,217) EXPENDITURES 6219- GENERAL OPERATING SUPPLIES 1,193 --35,000 38,556 10.16%20,000 6242- MINOR EQUIPMENT -279 1,116 --0.00%- TOTAL SUPPLIES 1,193 279 1,116 35,000 38,556 10.16%20,000 6402- EQUIPMENT SERVICES 60 ----0.00%- 6441 - LICENSES, TAXES & FEES 127 21 82 100 100 0.00%100 6447- TOWING CHARGES 2,594 --2,000 2,000 0.00%2,000 TOTAL PROFESSIONAL SERVICES 2,781 21 82 2,100 2,100 0.00%2,100 TOTAL BUSINESS UNIT EXPENSES 3,974 300 1,198 37,100 40,656 9158%22,100 NET CHANGE IN FUND BALANCE $ (10,645)$ (41,142) $12,565 $35,333 $ 19,880 -43.74% $1,440 18 BROOKLYN CENTER POLICE DEPARTMENT MEMORANDUM TO: Nate Reinhardt, Finance Director FROM: Tim Gannon, Chief of Police DATE: September 21, 2015 SUBJECT: Forfeiture Budget 2016 On behalf of the Police Department, I am submitting a list of law enforcement items that are potential requests for purchase through the use of forfeiture assets in 2016. Please note that there are two categories for the items that we are listing. The first category is restricted to alcohol related crimes and the other applies to only general law enforcement use. The purchase total follows each item in italic and bold format. I am considering the following alcohol related items in order of need: The upgrade of the officer's body microphone to include video recording. The cost for this would be about $399.00 per officer (44). As proven with the currently deployed body worn microphones, individually assigned and cared for equipment is preferred and has been more successful then shared duty equipment. $17,556 In addition, we will need an expansion of data storage for the substantial increase in gathered video data. $5,000 Warranty purchases through the vendor and necessary software and license fees. $16,000 I am considering the following items that apply to more of a general law enforcement use: Apple iPod touch digital recorder and camera. The iPod touch would replace the five year old Olympus digital recorders and handheld cameras at a fraction of the replacement costs. Current pricing is $300 per iPod touch and the department would need 50 (software included). $15,000 19 Mousing Development and Redevelopment Project No, 01 and Tax Increment Financing (TIF) Districts 55 5 5 5 55 — I ( LOCAL STREET 4 INDEX Nlowcity of ROOKLYN 0 025 05 CENTER I .M,Ie s20 Created by Brooklyn Center Business and Development Dept/GIS Document PetS. L\Usere\CorrrDev\TlFerees\TIF_MAP_DISTRFCTS rrddMr- TAX INCREMENT FINANCING (TIF) DISTRICT #2 FUND - 27700 SPECIAL REVENUE FUND 2015 2013 2014 August 2015 2016 2017 Object Code/ Descrlptlon Actual Actual YTD Budget Budget Change Budget 46412- TIF DISTRICT #2 REVENUES 4150-TAX INCREMENTS $ -$ -$ 58,594 $ -$ -0.00%$ - TOTAL TAXES --58,594 --000%- 4603-INTEREST EARNINGS (1,209)(1,261)(559) (1,975)(1,006)-49.06%(887) 4605- UNREALIZED INVESTMENT GAIN/LOSS 1,795 (263)- --0.00%- TOTAL INVESTMENT EARNINGS 586 (1,524)(559) (1,975)(1,006)49.06%(887) 4606- OTHER REVENUE (27,721)(14,955)-(8,576)(11,880)38.53%(11,937) TOTAL MISCELLANEOUS (27,721)(14,955)- (8,576)(11,880)38,53%(11,937) TOTAL REVENUES (27,135)(16,479)58,035 (10,551)(12,886)22.13%(12,824) EXPENDITURES 6302-ARCH, ENG & PLANNING 9,201 39,906 20,615 - -0.00% - 6342- LEGAL NOTICES --882 - -0.00% - 6449- OTHER CONTRACTUAL SERVICE 227,000 - - -0.00% - TOTAL PROFESSIONAL SERVICES 9,201 266,906 21,497 - -0.00% - 6530-IMPROVEMENTS 36,327 -- - -0.00% - TOTAL CAPITAL OUTLAY 36,327 -- - -000% - TOTAL BUSINESS UNIT EXPENSES 45,528 266,906 21,497 - -0.00% - NET CHANGE IN FUND BALANCE $ 18.393 $ 250.427 $79.532 $ (10,551) $ (12,886)22.13% $ (12,824) 21 Holusing Development and Redevelopment Project No. 01 and Tax increment Financing (TIF) District No. 2 JAMES ?0 PARK CommunityCe t r / DR. - Cit y co Hall 0- - HERITAGE CENTER LLJ HENNEPIN CO. LIBRARY & GOVERNMENT ERALr- CENTER EARLE:D BROWN ELEMENTARY / SCHOOL Lu Uj N (it, of BROOKLYN 0 005 0.1 02 W E CENTER Mfl.c s -.,.22 Greeted by Brooklyn Center Business and Development Dept (IGS Donerne,rt Path LhJsete\ConttJev\TtFereee\TIF DISTRICT No 2 rood TAX INCREMENT FINANCING (TIF) DISTRICT #3 FUND -27800 SPECIAL REVENUE FUND Object Code / Description 2013 Actual 2014 Actual 2015 August YTD 2015 Budget 2016 Budget Change 2017 Budget 46413- TIF DISTRICT #3 REVENUES 4150 -TAX INCREMENTS $ (2,766,160)$ (3,038,983)$ (1,298,769)$ (2,976,947)$ (3,062,677)2.88%$ (3,205,177) TOTAL TAXES (2,766,160)(3,038,983)(1298,769)(2,976,947)(3,062,677)2.88%(3,205,177) 4603- INTEREST EARNINGS (6,088)(17,585)(11,453)(9,939)(18,692)88.07%(23,438) 4605- UNREALIZED INVESTMENT GAIN/LOSS 17,972 (5,536)---0.00%- TOTAL INVESTMENT EARNINGS 11,884 (23,121)(11,453)(9,939)(18,692)88.07%(23,438) 4831 - OFFICE RENTALS (15,786)(363,788)(156,234)-(83,025)100.00%(91,125) 4921 - REFUNDS & REIMBURSEMENTS -(32,843)(11,263)--0.00%- TOTAL MISCELLANEOUS (15,786)(396,631)(167,497)-(83,025)100.00%(91,125) 4911 - SALE OF PROPERTY -(122,019)(24,910)-(43,000)100.00%(35,000) 4931 - BOND SALES (6,040,000)----0.00%- 4932- PREMIUM ON BOND SALES (61,007)----0.00%- 4933- DISCOUNT ON BOND SALES 57,482 ----0.00%- TOTAL OTHER FINANCING SOURCES (6,043,525)(122,019)(24,910)-(43,000)100.00%(35,000) 4915-TRANSFERS IN (4,166)----0.00%- TOTAL TRANSFERS IN (4,166)----0.00%- TOTAL REVENUES (8,817,753)(3,580,754)(1,502,629)(2,986,886)(3,207,394)7.38%(3,354,740) EXPENDITURES 6301 - ACCTG, AUDIT & FIN'L SERVICES 6302-ARCH, ENG & PLANNING 6303- LEGAL SERVICES 6307- PROFESSIONAL SERVICES 6342- LEGAL NOTICES 6361 - GENERAL LIABILITY INSURANCE 6381 - ELECTRIC 6382- GAS 6383-WATER 6384- REFUSE DISPOSAL 6385- SEWER 6386 - STORM SEWER 6389- STREET LIGHTS 6403- BLDGS/FACILITIES MAINT SERVICE 6405- PARK & LANDSCAPE SERVICES 6434 - DUES & SUBSCRIPTIONS 6441 - LICENSES, TAXES & FEES 6449 - OTHER CONTRACTUAL SERVICE 6498- INTERFUND EXPENSE ALLOCATION 6499- EXPENSES REIMBURSED TOTAL PROFESSIONAL SERVICES 6510-LAND 6530- IMPROVEMENTS 6599 - CAPITALIZED EXPENSES TOTAL CAPITAL OUTLAY 6621 - PAYING AGENT/OTHER FEES TOTAL DEBT SERVICE 6474 - DEBT SERVICE FUND TRANSFER 6482- MISC TRANSFER OUT TOTAL TRANSFERS OUT TOTAL BUSINESS UNIT EXPENSES NET CHANGE IN FUND BALANCE 5,328 --- 6,000 100.00%6,000 15,729 3,762 -- 50,000 100.00%50,000 27,414 48,176 1,895 - 50,000 100.00%35,000 30,106 23,468 19,386 - 25,000 100.00%25,000--1,112 - 50 100.00%50 -26,265 23,755 8,000 12,000 50.00%12,000 -39,580 24,048 - 2,000 100.00%- -24,120 21,578 - -0.00%- -3,081 3,683 - 3,000 100.00%3,000 -281 -- -0.00%- 5 5,940 5,308 - 6,000 100.00%6,000 4,383 34,958 29,004 - 40,000 100.00%40,000 1,400 5,823 3,976 - 6,000 100.00%6,000 -3,443 -- -0.00%- 8,314 34,904 16,641 - 10,000 100.00%10,000 -15,000 15,000 - 15,000 100.00%15,000 19,204 370,648 41,093 - 25,000 100.00%25,000 6,355 167,679 474,902 - 250,000 100.00%250,000 -56,709 -- -0.00%- 132,350 73,112 -- -0.00%- 250,588 936,949 681,381 8,000 500,050 6150.63%483,050 5,007,224 2,344,304 - - 425,000 100.00% 150,000 34,000 2,300 - - - 0.00% - - (1,846,900) - - - 0.00% - 5,041,224 499,704 - - 425,000 100.00% 150,000 39,263 - - - - 0.00% - 39,283 - - - - 0.00% - 1,964,963 2,073,345 - 2,397,331 2,325,289 -3.01%2,310,476--- 100,000 100,000 0.00%100,000 1,964,963 2,073,345 - 2,497,331 2,425,289 -2.88%2,410,476 7,296,038 3,509,998 681,381 2,505,331 3,350,339 33.73%3,043,526 _!_(!,521 ,715)$(70,756)$ (821,248) $ (481,555)$ 142,945 -129.68%$ (311,214) 23 TAX INCREMENT FINANCING (TIF) DISTRICT #4 FUND -27900 SPECIAL REVENUE FUND Object Code /Description 2013 Actual 2014 Actual 2015 August YTD 2015 Budget 2016 Budget Change 2017 Budget 46414- TIF DISTRICT #4 REVENUES 4150- TAX INCREMENTS $ (382,924)$ (464,661)$ (210,413)$ (466,341)$ (422,328)-9.44%$ (422,328) TOTAL TAXES (382,924)(464,661)(210413)(466,341)(422,328)-9.44%(422,328) 4603- INTEREST EARNINGS (347)(703)(323)(566)--100.00%- 4605 - UNREALIZED INVESTMENT GAIN/LOSS 956 (76)---0.00%- TOTAL INVESTMENT EARNINGS 609 (779)(323)(566)--100.00%- TOTAL REVENUES (382,315)(465,440)(210,736)(466,907)(422,328)-9.55%(422,328) EXPENDITURES 6301 - ACCTG, AUDIT & FIN'L SERVICES 1,487 ----0.00%- 6303- LEGAL SERVICES -2,038 ---0.00%- 6441 -LICENSES, TAXES & FEES -1,210 ---0.00%- 6449-OTHER CONTRACTUAL SERVICE -----0.00%- 6498- INTERFUND EXPENSE ALLOCATION -4,763 ---0.00%- TOTAL PROFESSIONAL SERVICES 1,487 81011 ---0.00%- 6602 -OTHER DEBT-PRINCIPAL 329,533 414,017 430,846 454,683 430,846 -5.24%371,702 TOTAL DEBT SERVICE 329,533 414,017 430,846 454,683 430,846 -5.24%371,702 6482- MISC TRANSFER OUT ---10,000 10,000 0.00%10,000 TOTAL TRANSFERS OUT ---10,000 10,000 0.00%10,000 TOTAL BUSINESS UNIT EXPENSES 331,020 422,028 430,846 464,683 440,846 -5.13%381,702 NET CHANGE IN FUND BALANCE _L_151 ,295)_L__(43 ,412)$ 220,110 $ (2,224)$ 18,518 -932.64%$ (40,626) 25 Housing Development and Redevelopment Project No. 01 and Tax Increment Financing (TIF) District No. 4 MI 11 _l_ I I __rnAf A / TIF DISTRICTS _____ TIE District No.4 N BROOKL}'N ______ CEiVT.Li1? 0 00375 0075 015 +S ______ TlFProject_Bound&y_Line Created by Brooklyn Center Business and Development Dept IGIS Document Path L \Unern\Cornoev\TIFarean\TIF DLSTRtCT 504 rood TAX INCREMENT FINANCING (TIF) DISTRICT #5 FUND -28000 SPECIAL REVENUE FUND Object Code / Description 2013 2014 Actual Actual 2015 August YTD 2015 Budget 2016 Budget Change 2017 Budget 46415- TIF DISTRICT #5 REVENUES 4150-TAX INCREMENTS $ (449) $ (292,064)$ (239,477)$ (435,437)$ (483,800)11.11%$ (585,944) TOTAL TAXES (449) (292,064)(239,477)(435,437)(483,800)11.11%(585,944) 4603- INTEREST EARNINGS - (654)(356)(816)--100.00%- 4605- UNREALIZED INVESTMENT GAIN/LOSS - (227)---0.00%- TOTAL INVESTMENT EARNINGS - (881)(356)(816)--100.00%- TOTAL REVENUES (449) (292,945)(239,(436,253)(483,800)10.90%(585,944) EXPENDITURES 6301 - ACCTG, AUDIT & FIN'L SERVICES 5,223 ----0.00%- 6303- LEGAL SERVICES - 606 ---0.00%- 6441 - LICENSES,TAXES&FEES - 1,032 ---0.00%- 6449- OTHER CONTRACTUAL SERVICE 8,516 14,955 1,975 --0.00%- 6498- INTERFUND EXPENSE ALLOCATION - 29,310 ---0.00%- TOTAL PROFESSIONAL SERVICES 13,739 45,903 1,975 --0100%- 6602-OTHER DEBT-PRINCIPAL - 114,405 -391,893 433,240 10.55%395,493 6612-OTHER DEBT-INTEREST - -364,366 8,576 11,880 38.53%11,937 TOTAL DEBT SERVICE - 114,405 364,366 400,469 445,120 11.15%407,430 6482- MISC TRANSFER OUT - --34,968 36,500 4.38%46,657 TOTAL TRANSFERS OUT - --34,968 36,500 4.38%46,657 TOTAL BUSINESS UNIT EXPENSES 13,739 160,308 366,341 435,437 481,620 10.61%454,087 NET CHANGE IN FUND BALANCE $ 13,290 $ (132,637)$ 126,508 $ (816)$ (2,180)167.16%$ (131,857) 27 :)using Development and Redevelopment Project No, 01 ar Tax Increment Financing (TIF) District No. 5 2H 1 LIONS ATER PARK TOWER CENTERBROOK GOLF Ii ciij' ofBROOKLYNCENTER TIF DISTRICTS ______ TIF District No. 5 Central Commerce District 0 00375 0075 0_15 bOles s28 Created by Brooklyn Center Business and Development Dept./GIS Document Path L\Users\CeraDen7TlFarees\TIF_DISTRICT .NO_5 rrrxd CITY GRANTS FUND - 28600 SPECIAL REVENUE FUND 2015 2013 2014 August 2015 2016 2017 Object Code! Description Actual Actual YTD Budget Budget Change Budget 28600- CITY INITIATIVES GRANT FUND REVENUES 4603- INTEREST EARNINGS $ (337) $ (1,783)$ (1,712) $ (550)$ - -100.00% $ - 4605- UNREALIZED INVESTMENT GAIN/LOSS 1,348 (686)- -- 0.00% - TOTAL INVESTMENT EARNINGS 1,011 (2,469)(1,712) (550)- -10000% - TOTAL REVENUES 42185- POLICE GRANTS-MISC REVENUES 4320- MISC FEDERAL GRANTS 4359 - OTHER STATE GRANTS/AID 4362 - COUNTY GRANTS/AID TOTAL INTERGOVERNMENTAL 4603- INTEREST EARNINGS TOTAL INVESTMENT EARNINGS TOTAL REVENUES EXPENDITURES 6101 -WAGES & SALARIES-FT EMPLOYEES 6102- OVERTIME-FT EMPLOYEES 6103 -WAGES-PART TIME EMPLOYEES 6122- PERA COORDINATED PLAN 6123- PERA POLICE & FIRE PLAN 6125- FICA - SOCIAL SECURITY 6126- FICA - MEDICARE 6131 - CAFETERIA PLAN CONTRIBUTIONS 6151 - WORKER'S COMP INSURANCE TOTAL PERSONAL SERVICES 21,106 34,328 5,801 20,148 21,440 4,277 12,316 8,300 5,242 2,423 784 828 2,632 2,869 693 2,097 670 685 742 430 221 11,738 2,095 2,933 706 495 204 73,908 71,411 20,884 40,516 100.00%38,006 10,000 100.00%10,000 8,300 100.00%8,300 -0.00%- -0.00%- -0.00%- -0.00%- -0.00%- -0.00%- 58,816 100.00%56,306 1,011 (2,469) (1,712) (550) - -100.00% - (60,959) (44,911) (13,339) (10,000) (27,000) 170.00% (24,490) (48,043) (23,516) (11,758) (23,516) (23,516) 0.00% (23516) (21429) (4,963) (17,952) (2,000) (20,000) 900.00% (20,000) (136,431) (73,390) (43,049) (35,516) (70,516) 98.55% (68,006) (113) - - (185) (456) 146.49% (387) (113) - - (185) (456) 146.49% (387) (136,544) (73,390) (43,049) (35,701) (70,972) 98.80% (68,393) 6201 - OFFICE SUPPLIES -40 ---0.00%- 6214- CLOTHING & PERSONAL EQUIPMENT 16,029 6,260 5,649 --0.00%- 6219- GENERAL OPERATING SUPPLIES 10,080 5,534 1,538 1,000 4,000 300.00%4,000 TOTAL SUPPLIES 26,109 11,834 7,187 1,000 4,000 300.00%4,000 6307-PROFESSIONAL SERVICES -95 ---0.00%- 6432 - CONFERENCES AND SCHOOLS 2,952 2,939 3,324 -6,700 100.00%6,700 6433- MEETING EXPENSES 94 115 -1,000 1,000 0.00%1,000 TOTAL PROFESSIONAL SERVICES 3,046 3,149 3,324 1,000 7,700 670.00%7,700 TOTAL BUSINESS UNIT EXPENSES 103,063 86,394 31,395 2,000 70,516 3425.80%68,006 29 42187 -AUTO THEFT GRANT REVENUES 4359 - OTHER STATE GRANTS/AID (36424) (79028) (23,214) (60,000) (102,301) 70.50% (52,819) TOTAL INTERGOVERNMENTAL (36424) (79,028) (23214) (60,000) (102,301) 70.50% (52,819) TOTAL REVENUES (36,424) (79,028) (23,214) (60,000) (102,301) 70.50% (52,819) EXPENDITURES 6101 -WAGES & SALARIES-FT EMPLOYEES 6102- OVERTIME-FT EMPLOYEES 6123- PERA POLICE & FIRE PLAN 6126- FICA - MEDICARE 6131 - CAFETERIA PLAN CONTRIBUTIONS 6151 -WORKERS COMP INSURANCE TOTAL PERSONAL SERVICES 42188- COPS GRANT REVENUES 4320- MISC FEDERAL GRANTS TOTAL INTERGOVERNMENTAL TOTAL REVENUES EXPENDITURES 6101 - WAGES & SALARIES-FT EMPLOYEES 6102 - OVERTIME-FT EMPLOYEES 6123- PERA POLICE & FIRE PLAN 6126- FICA - MEDICARE 6131 - CAFETERIA PLAN CONTRIBUTIONS 6151 -WORKERS COMP INSURANCE TOTAL PERSONAL SERVICES TOTAL BUSINESS UNIT EXPENSES 45015 - NW CABLE COMMUNICATIONS GRANT REVENUES 4373 - OTHER GRANTS/AID TOTAL INTERGOVERNMENTAL 4603- INTEREST EARNINGS TOTAL INVESTMENT EARNINGS 4915- TRANSFERS IN TOTAL TRANSFERS IN TOTAL REVENUES 6307- PROFESSIONAL SERVICES TOTAL PROFESSIONAL SERVICES 6540- EQUIPMENT & MACHINERY TOTAL CAPITAL OUTLAY TOTAL BUSINESS UNIT EXPENSES 26,541 56,827 46,580 60,000 73,671 22.79%37,941 208 576 -- -0.00%- 3,872 8,809 7,546 - 11,272 100.00%5,805 402 871 696 - 1,068 100.00%550 4,298 10,012 8,152 - 13,343 100.00%7,005 952 1,934 1,924 - 2,947 100.00%1,518 36,273 79,029 64,898 60,000 102,301 70.50%52,819 --155 - -0.00%- --155 - -0.00%- 36,273 79,029 65,053 60,000 102,301 70.50%52,819 (29,010) - -- - 0.00% - (29,010) - -- - 0.00% - (29,010) - -- - 0.00% - 22,313 - -- - 0.00% - 820 - -- - 0.00% - 3,133 - -- - 0.00% - 295 - -- - 0.00% - 1,682 - -- - 0.00% - 767 - -- - 0.00% - 29,010 - -- - 0.00% - 29,010 - -- - 0.00% - (31,179) (32,103) (27,515) (32,000) (34,000)6.25%(35,000) (31,179)(32,103)(27,515) (32,000)(34,000)6.25%(35,000) (256)-- (418)(1,502)259.33%(1,274) (256)-- (418)(1,502)259.33%(1,274) (72,452)-- --0.00%- (72,452)-- --0.00%- (103,887)(32,103)(27,515) (32,418)(35,502)9.51%(36,274) -570 12,228 --0.00%- -570 12,228 --0.00%- --- 200,000 550,924 175.46%- --- 200,000 550,924 175.46%- -570 12,228 200,000 550,924 175.46%- 6214- CLOTHING & PERSONAL EQUIPMENT TOTAL SUPPLIES TOTAL BUSINESS UNIT EXPENSES 30 45020- RECREATION GRANTS REVENUES 4473- CHILDREN RECREATION PROGRAMS (1,055)(1,143)(1,200)(1,125)(1,125)0.00%(1,150) 4492- SPECIAL EVENTS (8,251)(8,542)(5,227) (8,250)(9,050)9.70%(9,300) TOTAL CHARGES FOR SERVICES (9,306)(9,685)(6,427)(9375)(10,175)8.53%(10,450) 4603- INTEREST EARNINGS (73)--(120)(236)96.67%(201) TOTAL INVESTMENT EARNINGS (73)-- (120)(236)96.67%(201) 4612- DONATIONS & CONTRIBUTIONS (13,300)(27,851)(13,425)(8,800)(30,300)244.32%(23,900) 4921 - REFUNDS & REIMBURSEMENTS (154)(1,958)(40)(2,825)(6,515)130.62%(13,465) TOTAL MISCELLANEOUS (13,454)(29,809)(13,465)(11,625)(36,815)216.69%(37,365) TOTAL REVENUES (22,833)(39,494)(19,892)(21,120)(47,226)123.61%(48,016) EXPENDITURES 6103- WAGES-PART TIME EMPLOYEES 11,077 10,431 8,078 11,525 11,100 -3.69%11,550 6122- PERA COORDINATED PLAN 408 437 322 458 542 18.34%558 6125- FICA - SOCIAL SECURITY 687 647 501 715 688 -3.78%716 6126-FICA-MEDICARE 161 151 117 167 160 -4.19%167 6151 -WORKER'S COMP INSURANCE 176 148 133 164 159 -3.05%165 TOTAL PERSONAL SERVICES 12,509 11,814 9,151 13,029 12,649 -2.92%13,156 6219- GENERAL OPERATING SUPPLIES 20,469 16,239 11,349 8,850 21,300 140.68%21,600 TOTAL SUPPLIES 20,469 16,239 11,349 8,850 21,300 140.68%21,600 6307- PROFESSIONAL SERVICES 250 294 ---0.00%- 6339- OTHER TRANSPORTATION EXPENSE 787 557 -595 --100.00%- 6349- OTHER ADVERTISING -1,778 1,867 -2,100 100.00%2,100 6369- OTHER INSURANCE ----1,750 100.00%1,750 6431 - SPECIAL EVENTS 5,500 5,500 5,500 8,500 --100.00%- 6449-OTHER CONTRACTUAL SERVICE 2,625 11,025 1,515 9,500 17,725 86.58%18,525 TOTAL PROFESSIONAL SERVICES 9,162 19,154 8,882 18,595 21,575 16.03%22,375 TOTAL BUSINESS UNIT EXPENSES 42,140 47,207 29,382 40,474 55,524 37.18%57,131 45025- ACTIVE LIVING GRANT REVENUES 4362- COUNTY GRANTS/AIDS -(8,333)(8,333)--0.00%- TOTAL INTERGOVERNMENTAL -(8333)(8,333)--0.00%- TOTAL REVENUES -(8,333)(8,333) EXPENDITURES 6102- OVERTIME-FT EMPLOYEES --6,122 --0.00%- 6103- WAGES-PART TIME EMPLOYEES --1,899 --0.00%- 6122-PERA COORDINATED PLAN --142 --0.00%- 6123-PERA POLICE& FIRE PLAN --992 --0.00%- 6125- FICA - SOCIAL SECURITY --118 --0.00%- 6126-FICA-MEDICARE --116 --0.00%- 6151 -WORKER'S COMP INSURANCE --184 --0.00%- TOTAL PERSONAL SERVICES --9,573 --0.00%- 6214 - CLOTHING & PERSONAL EQUIPMENT --34 --0.00%- 6225- PARK & LANDSCAPE MATERIALS --478 --0.00%- 6226- SIGNS & STRIPING MATERIALS --471 --0.00%- TOTAL SUPPLIES --983 --0.00%- 6343- OTHER NOTICES --294 --0.00%- 6419- OTHER RENTAL EXPENSE --863 --0.00%- 6431 - SPECIAL EVENTS --461 --0.00%- 6432- CONFERENCES AND SCHOOLS --2,669 --0.00%- TOTAL PROFESSIONAL SERVICES --4,287 --0.00%- TOTAL BUSINESS UNIT EXPENSES --14,843 --0.00%- NET CHANGE IN FUND BALANCE $ (117,201)$(21,617) $ 29,186 $ 152,685 $ (27,660)-118.12%$ (27,546) 31 Internal Service Funds o Central Garage 32 City of Brooklyn Center 2016 Budget - Internal Service Funds Summat lflA f.fl Central Garage Total Revenues Property taxes $ -$ - Tax increments -- Lodging taxes -- Franchise fees -- Licenses and permits -- Intergovernmental -- Charges for goods and services 1,821516 1,821,516 Special assessments -- Fines and forfeitures -- Investment earnings 30,628 43,408 Miscellaneous -- Total Revenues 1,852,144 1,864,924 Expenditures General government - - Public safety - - Public works - - Parks and recreation - - Economic development - - Capital outlay 450,100 450,100 Debt service - - Nondepartmental - - Enterprise operations - - Utility operations - - Internal service operations 1,826,399 1,826,399 Total Expenditures/Expenses 2,276,499 2,276,499 Other Financing Sources and Uses Transfers in - - Issuance of debt - - Transfers out (41,464) (41,464) Total Other Financing Sources & Uses (41,464) (41,464) Net Change in Fund Balance $ (465,819) $(453,039) 33 2016 Brooklyn Center Department Budget Narrative Department Name: Public Works Central Garage Department Mission: The mission of the Brooklyn Center Central Garage is to provide efficient centralized management of fuel, preventive maintenance, repair and replacement of the city equipment fleet, effectively serving the needs of all departmental customers. Department Description: The Central Garage provides fuel, scheduled and emergency repairs and maintenance for 144 pieces of capital equipment, 12 pieces of specialized equipment and 104 pieces of small equipment that make up the city fleet. The equipment is comprised of pieces from all departments and includes: fire trucks, police squad cars, dump trucks, loaders, tractors, pickups, staff cars, mowers, trailers, chain saws, pumps, generators and other miscellaneous equipment. The Central Garage administers the funding, replacement schedule and disposal of equipment in the fleet. 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. Key Initiatives focused on the achievement of strategic priorities/value propositions Financial Stability • Improve cost controls through improved analysis and reporting In 2016 we will improve and promote inclusive reviews of monthly departmental reporting with individual departments. Best practice reviews to identify better methods of efficiency improvement In 2016 we will continue to improve and implement equipment replacement tracking methodology. Staffing Levels Positions FTEs 2015 • Crew Leader/Mechanic I • Mechanic 2 • Night Service Person 1 • Administrative Technician 1 2016 2017 1 1 2 2 34 Strategic Functions/Division(s): • Perform routine and scheduled preventative maintenance on all fleet equipment. • Determine and maintain appropriate fund balances for scheduled replacement of fleet equipment. • Purchase new equipment and dispose of old equipment per established schedule. • Provide departmental users with detailed monthly billing documenting fuel usage, repairs, and fixed charges. Annual Goal and Strategies: 1. Achieve maximum equipment life through preventative maintenance strategies. a.Implement asset management system to insure on time maintenance actions. b.Monitor equipment repair frequency to minimize downtime. C. Develop and refine task code system to define maintenance actions. 2. Implement effective financial practices to provide required equipment funding. a.Conduct annual review and update of equipment replacement costs. b.Use cooperative purchasing contracts to manage cost control. C. Manage auction process to maximize return on equipment disposal. 3. Optimize fleet software program to manage equipment asset data. a.Provide detailed monthly cost reports for departmental users. b.Monitor equipment efficiency and cost of ownership. C. Evaluate equipment utilization. Annual Operating Goal Performance Measures: Performance Objectives Description of Performance Measure Performance Levels *Ac t ua l Value Target Value Number of annual DOT Commercial Vehicle Insp.21 21 Maintain fuel inventory (Fuel sold vs. fuel on hand)0.08%<1.0% deviation Fuel cost control charged to customers (volatility 5%<5% increase factor) Maintain average fuel purchase cost - actual vs.$3.07/gal ($3.28/gal)<or = $3.28/gal (budget estimate) Number of work orders completed per year - Repair 1132 <1300 - Scheduled preventive maintenance, checks 348 Between 300 and 400 and services Mechanics billable time (2 mechanics plus night 66.9%> or = 75% service p erson **) *2014 data **Bill a bl e time for 2014 was low due to light duty assignment of one mechanic. 35 Capital Outlay and Other Initiatives with Significant Budget Impact > The following equipment is scheduled for replacement in 2016 and 2017. MAKE/MODEL DEPT CITY ID REPLACEMENT YEAR COST -Net Trade Ford F250 Street 0022 2016 $23,000 Caterpillar Skid Steer Street 0033 2016 $43,000 Vermeer Chipper Street 0085 2016 $50,000 Chevy Blazer Fire 0107 2016 $28,500 Reel Mower 6700D Parks 0205 2016 $80,000 Toro Mower 3280D Parks 0220 2016 $23,000 Ford F350 1 Ton Parks 0224 2016 $43,000 Toro Mower 3280D Parks 0235 2016 $23,000 Ford F1504x4 Police 0310 2016 $25,500 Ford Crown Vic Police 0337 2016 $28,100 Ford F350 1 Ton Sewer 0602 2016 $35,000 Chevy % Ton Pick Up Water 0641 2016 $23,000 TOTAL CAPITAL OUTLAY REQUEST FOR 2016 $425,100 Spartan Aerial Pumper Fire 0003 2017 $670,000 Elgin Pelican Sweeper Storm 0024 Drainage 2017 $177,700 Ford F-iSO SuperCab Engineering 0031 2017 $22,000 Toro 72" Mower 3280D Parks 0227 2017 $23,000 Chevrolet Impala Police 0312 2017 $22,000 Ford F-150 Police 0318 2017 $26,500 Ford P1 Utility Police 0322 2017 $33,000 Ford P1 Utility Police 0323 2017 $33,000 Ford P1 Utility Police 0324 2017 $33,000 Ford P1 Utility Police 0331 2017 $33,000 Ford P1 Utility Police 0332 2017 $33,000 Ford P1 Utility Police 0335 2017 $33,000 Ford F-250 Sewer 0636 2017 $28,500 Ford E-250 Van Liquor 0702 2017 $21,000 Ford Ranger Ext. Cab Building 0706 2017 $23,000 Ford Ranger Ext. Cab Code 0708 Enforcement 2017 $23,000 Ford Focus Code 0716 Enforcement 2017 $16,200 TOTAL CAPITAL OUTLAY REQUEST FOR 2017 $1,250,900 36 CENTRAL GARAGE FUND -70100 INTERNAL SERVICE FUND 2015 2013 2014 August 2015 2016 2017 Object Code /Description Actual Actual 'YTD Budget Budget Change Budget 49951 - CENTRAL GARAGE OPERATIONS OPERATING REVENUES 4862- FUEL SALES-INTERNAL $ (300,619) $(281771) $(138688) $ (337,980) $ (273,980)-18.94% $(283,250) 4862.1 - FUEL SALES-EXTERNAL (134,840)(108,891)(47,323) (142,100) (94,430)-33.55%(97,625) 4863- REPLACEMENT CHARGES (813,787)(814,786)(545,284) (810,347) (839,435)3.59%(864,820) 4864- OVERHEAD CHARGES (205,706)(200,095)(134,661) (209,348) (180,671)-13.70%(186,092) 4865- REPAIR/MAINT CHARGES (415,293)(355,093)(235,600) (433,000) (433,000)0.00%(445,990) TOTAL SALES AND USER FEES (1,870,245) (1760636) (1101,556) (1932,775) (1.821516)-5.76% (1877,777) TOTAL OPERATING REVENUES (1,870,245)(1,760,636) (1,101,556) (1,932,775) (1,821,516)-5.76% (1,877,777) OPERATING EXPENSES 6101 -WAGES & SALARIES-FT EMPLOYEES 262,110 250,272 163,762 273,579 282,152 3.13%288,984 6102- OVERTIME-FT EMPLOYEES 222 161 22 --0.00%- 6111 -SEVERANCE PAY 346 1,677 ---0.00%- 6122- PERA COORDINATED PLAN 19,019 18,187 12,284 20,518 21,867 6.57%22,397 6125- FICA - SOCIAL SECURITY 15,601 14,762 9,798 16,962 17,493 3.13%17,917 6126- PICA - MEDICARE 3,649 3.452 2,291 3,966 4,090 3.13%4,189 6131 -CAFETERIA PLAN CONTRIBUTIONS 49,206 55,512 42,360 63,540 67,350 6.00%72,740 6151 -WORKER'S COMP INSURANCE 9,187 8,290 6,556 9,597 9,917 3.33%10,165 TOTAL PERSONAL SERVICES 359,340 352,313 237,073 388.162 402 ,869 3.79%416,392 6201 -OFFICE SUPPLIES 415 547 36 400 400 0.00%415 6203- BOOKS/REFERENCE MATERIALS 20 1,335 26 200 200 0.00%200 6212- MOTOR FUELS 433,094 389,970 188,467 438,000 332,400 -24.11%342,400 6213- LUBRICANTS & ADDITIVES 15,348 15,028 7,963 16,800 17,000 1.19%17,500 6215- SHOP MATERIALS 8,238 4,955 3,690 8,925 8,000 -10.36%8,250 6217- SAFETY SUPPLIES 537 436 131 700 700 0.00%720 6218 -WELDING SUPPLIES 4,874 5,908 1,875 4,500 4,725 5.00%4,870 6219- GENERAL OPERATING SUPPLIES 933 1,752 639 1,365 1,400 2.56%1,450 6221 - MOTOR VEHICLES 69,704 70,874 44,525 80,000 80,000 0.00%82,400 6222-TIRES 17,746 17,870 8,651 18,000 18,500 2.78%19,100 6227- PAINT SUPPLIES -191 -300 200 -33.33%210 6239- OTHER REPAIR & MAINT SUPPLIES 441 709 585 525 550 4.76%570 6241 -SMALL TOOLS 3,082 3,366 444 3,570 3,750 5.04%3,900 6242- MINOR EQUIPMENT -743 -800 4,000 400.00%9,500 6243- MINOR COMPUTER EQUIPMENT --2,035 2,050 --100.00%- TOTAL SUPPLIES 554,432 513,684 259,067 576,135 471,825 -18.11%491,485 6307- PROFESSIONAL SERVICES 2,040 2,118 2,105 3,500 2,500 -28.57%2,500 6321 -TELEPHONE/PAGERS 271 229 132 230 240 4.35%250 6323- RADIO COMMUNICATIONS 572 525 382 600 600 0.00%600 6333- FREIGHT/DRAYAGE 607 252 174 600 600 0.00%620 6351 - PRINTING 187 325 32 315 330 4.76%340 6401 - MOTOR VEHICLE SERVICES 57,303 91,867 37,208 65,000 65,000 0.00%67,000 6402- EQUIPMENT SERVICES 4,957 2,976 3,327 5,500 5,775 5.00%5,950 6406- MULTI-FUNCTION MTNCE 930 841 422 1,100 875 -20.45%925 6417 - UNIFORMS 6,842 6,335 3,841 7,400 7,400 0.00%7,620 6422- SOFTWARE MAINT 6,159 6,430 5,752 6,550 6,500 -0.76%6,700 6423- LOGIS CHARGES 4,084 4,112 2,749 4,976 5,279 6.09%5,082 6432- CONFERENCES AND SCHOOLS 1,822 742 1,194 1,890 1,400 -25.93%1,900 6433- MEETING EXPENSES ---100 100 0.00%100 6434- DUES & SUBSCRIPTIONS 235 131 263 150 150 0.00%150 6441 - LICENSES, TAXES & FEES 712 1,956 398 1,000 2,200 120.00%1,100 6447- TOWING CHARGES 1,122 1,389 817 1,200 1,260 5.00%1,300 6449- OTHER CONTRACTUAL SERVICE 1,055 1,268 798 1,500 1,575 5.00%1,620 TOTAL SERVICES & OTHER CHARGES 88,898 121,496 59,594 101,611 101,784 0.17%103,757 6363- MOTOR VEHICLE INSURANCE 33,045 39,943 31,842 42,755 44,700 4.55%47,434 6367- EQUIPMENT (INLAND MARINE)12,971 14,582 10,655 15,107 14,690 -2.76%15,589 TOTAL INSURANCE 46,016 54,525 42,497 57,862 59,390 2.64%63,023 6388- HAZARDOUS WASTE DISPOSAL 519 364 820 1,200 1,260 5.00%1,300 TOTAL UTILITIES 519 364 820 1,200 1,260 5.00%1,300 37 6461- FUEL CHARGES 2,000 1,999 848 2,250 2,300 2.22%2,500 6465- REPLACEMENT CHARGES 456 ----0.00%- TOTAL CENTRAL GARAGE CHARGES 2,456 1999 848 2,250 2,300 2.22%2,500 6540- EQUIPMENT& MACHINERY 1,033 -1,766 3,000 25,000 733.33%65,000 6545- OTHER EQUIPMENT - 5,460 17,860 16,500 --100.00%- 6550- MOTOR VEHICLES 2,521 -538,853 620,570 425,100 -31.50%1,245,400 TOTAL CAPITAL OUTLAY 3,554 5,460 558,479 640,070 450,100 -29.68%1310,400 6494- DEPRECIATION EXPENSE 693,055 720,199 --786,971 100.00%825,640 TOTAL DEPRECIATION 693 ,055 720,199 --786,971 100.00%825 ,640 TOTAL OPERATING EXPENSES 1,748,270 1,770,040 1,158,378 1,767,200 2,276,499 28.81%3,214,497 NONOPERATING ITEMS 4603- INTEREST EARNINGS (12,867) (24,643)(22,810)(21,007)(30,628)45.80%(25,990) 4605- UNREALIZED INVESTMENT GAIN/LOSS 20,105 (8,653)---0.00%- TOTAL INVESTMENT EARNINGS 7,238 (33,206)(22,810) (21007)(30,628)45.80% (25,990) 4606- OTHER REVENUE (1,244) (1,369)(440)--0.00%- 4911 -SALE OF PROPERTY (137,535) (82,278)(8.004)--0.00% 4919- GAIN ON FIXED ASSET DISPOSAL 83,324 55,178 ---0.00%- 4921 -REFUNDS & REIMBURSEMENTS (31,940) (86,988)(25,179)--0.00%- TOTAL MISCELLANEOUS (87,395) (115,457)(33,623)--0.00%- 6471 -ADMINISTRATIVE SERVICE TRANSFER 41,117 41,027 27,643 41,464 41.464 0.00%41.464 TOTAL TRANSFERS 41,117 41,027 27,643 41,464 41,464 0.00%41,464 TOTAL NONOPERATING ITEMS (39,040) (107,726)(28,790)20,457 10,836 -47.03%15,474 NET CHANGE IN FUND BALANCE _L_(161 015) $ (98.322)$ 28,032$ (145.028)$ 465,819 -421.19% $ 1.352.194 38 RN N N cli N N N N N N N N C) N C) N 14 N CCC) NC) N CT a 16 Ln d 14 i N fZ-<2 C)0 -NNN NOOU) 00CC)t?N0N C000 N0CNC00 C, 00 o ol o to 1 ,1 / L_ Cl) Debt Service Funds General Obligation Improvement Bonds General Obligation Tax Increment Bonds 40 CI— Ii) 000o csx0)I- C0) 0°0(0 c.c x0)I- C0) 0 x0)I- C0) o00 CJ v x(0I- C01 0 e0. E C0) 0 .EO CL E C0)CD 0 0 0)Lo o .E0 LL (Do 0) (I) a)II I I . I I I 1 11 N I 10 N (N 03 I I 00 0 (0 U)0) r-i 00N ((IIC'l 0) (0 (N N-0)0)o1co ()(0 ()C)(N (N(0 N-()C\!(N C')(I)U) I (N (N (0 (0 (0 1111110 I (()03 I 0)000000300C)03 cq ('3 C')U) (N (N c')U)C')U) cli C (0 1 (0 03 0)(0 (0 69 1111111 IIIIIIcIIII (I)') I co I (0 (0 (0 (00000 cl)co co co 69 69 III 111111 III 1111110311110)co CI)(I) U)C')U)C')0)C')CI) (N (N (N (NcoC')C')C') N- (0 69 11111 1011110 0 I '0 00(0 0(0 0U)0I 0 0 000(N (N (0 (0 CS-I 111111(1)1111 C')'0)0 co (00) (N (ON-0 N-(00)0 (N co 03 06(N N-N-N-0)(N (N 69 C') 1111110)1 I ('II III IIU)IIII U) 03 (3) 0 (01 (N (N(0 0) (N 01 (N IN (0 ('3 t (N (N0) (0 (0 co coco (N (0 (0 (0 69 IIIIIII(Nl(0I 0 11111 lt 1111 U) (N N- 00(0 C 0 0 C') N- (N (N 69 111111 IØ)I(NI1111110 11110 t (N N-0)10 0) (0 (0 U) C') C') I- (00)U)In II) U)0)o (0 In . U) Q)0) C 0)(I(1) CU) 0) C0) OC -o -2 -ow In o m U) Cc 0E 0) (I) 0) U) 2 c 0))< 2 0) W II) 0 E •0 E (00 I00)°I() U C 0) 010C C U C cu 0)00j4_oEt'• Cc tw 0)0)'C 0)O)--0)) CU) IO C(0c 8 C0j0)00)0j Q)--C 2 ! •0 C Ocoi (L a-CL0) 0 X 0 0 I- Ui I- 0 I- Z G.O. IMPROVEMENT BONDS, 2006-A FUND -31400 DEBT SERVICE FUND 2015 2013 2014 August 2015 2016 2017 Object Code! Desciiption Actual Actual YTD Budget Budget Change Budget 47524- 2006A-GO IMPROVEMENT BONDS REVENUES 4601 -SPECIAL ASSESSMENTS $ (126791)$ (114016)$ (52016)$ (161,647)$ (49,949)-69.10%$ - TOTAL SPECIAL ASSESSMENTS (126,791)(114,016)(52,016)(161647)(49,949)-69.10%- 4603- INTEREST EARNINGS (817)(1,256)(772)(1,334)(1,522)14.09%(1,097) 4605- UNREALIZED INVESTMENT GAIN/LOSS 1,437 (442)---0.00%- TOTAL INVESTMENT EARNINGS 620 (1,698)(772)(1,334)(1,522)14.09%(1,097) TOTAL REVENUES (126,171)(115,714)(52.788)(162,981)(51.471)-68.42%(1,097) EXPENDITURES 6601 - BOND PRINCIPAL 140,000 140,000 135,000 135,000 130,000 -3.70%65,000 6611 -BOND INTEREST 20,053 14,960 9,908 9,908 4,940 -50.14%1,235 6621 - PAYINGAGENT/OTHER FEES 1,414 1,187 3,640 1,500 1,500 0.00%1,500 TOTAL DEBT SERVICE 161,467 156,147 148,548 146,408 136,440 -6.81%67,735 TOTAL BUSINESS UNIT EXPENSES 161,467 156,147 148,648 146,408 136,440 -6.81%67,735 NET CHANGE IN FUND BALANCE $ 35,296 $ 40,433 $ 95,760 $ (16.573) _$84969 -612.70%$ 66,638 42 G.O. IMPROVEMENT BONDS, 2008-B FUND - 31500 DEBT SERVICE FUND 2015 2013 2014 August 2015 2016 2017 Object Code I Desctiption Actual Actual YTD Budget Budget Change Budget 47525 - 20088-GO IMPROVEMENT BONDS REVENUES 4601 -SPECIAL ASSESSMENTS $ (297,063)$ (242,043)$ (234,744)$ (308,810)$ (194,022)-37.17%$ (183,9 TOTAL SPECIAL ASSESSMENTS (297,063)(242,043)(234,744)(308,810)(194,022)-37.17%(183,9) 4603- INTEREST EARNINGS (1,731)(2,835)(2,111)(2,825)(3,678)30.19%(2,911) 4605 - UNREALIZED INVESTMENT GAIN/LOSS 3,077 (990)---0.00%- TOTAL INVESTMENT EARNINGS 1,346 (3,825)(2,111)(2,825)(3,678)30.19%(2,911) TOTAL REVENUES (295,717)(245,868)(236,855)(311,635)(197,700)-36.56%(186,874) EXPENDITURES 6601 - BOND PRINCIPAL 250,000 245,000 240,000 240,000 240,000 0.00%235,000 6611 -BOND INTEREST 58,508 49,539 40,145 40,145 30,545 -23.91%21,045 6621 -PAYING AGENT/OTHER FEES 2,075 3,711 1,107 1,500 1,600 0.00%1,500 TOTAL DEBT SERVICE 310,583 298,250 281,252 281,645 272,045 -3.41%257,545 TOTAL BUSINESS UNIT EXPENSES 310,583 298,250 281,252 281,645 272,045 -3.41%257,545 NET CHANGE IN FUND BALANCE $ 14,866 _$52382 * 44,397 $ (29,990) _$74345 -347.90%$ 70.671 43 G.O. IMPROVEMENT BONDS, 2013-B FUND -31600 DEBT SERVICE FUND 2015 2013 2014 August 2015 2016 2017 Object Code I Description Actual Actual YTD Budget Budget Change Budget 47526- 2013B-OO IMPROVEMENT BONDS REVENUES 4101 - CURRENTAD VALOREM TAXES $ - $ (678966)$ (198842)$ (396,496)$ (396,682)0.05%$ (391,461) 4120- DELINQUENT AD VALOREM TAXES - -(2,663)--0.00%- TOTALTP,XES - (678,965)(201,505)(396,496)(396,682)0.05%(391,461) 4601 - SPECIAL ASSESSMENTS - (287,908)(179,959)(273,877)(263,999)-3.61%(252,763) TOTAL SPECIAL ASSESSMENTS (287,908)(179,959)(273,877)(263,999)-3.61%(252,763) 4603- INTEREST EARNINGS - (2,044)(386)(816)(4,201)414.83%(3,340) 4605- UNREALIZED INVESTMENT GAIN/LOSS - (741)---0.00%- TOTAL INVESTMENT EARNINGS - (2,785)(386)(816)(4,201)414.83%(3,340) TOTAL REVENUES - (969,659)(381,850)(671,189)(664,882)-0.94%(647,564) EXPENDITURES 6601 - BOND PRINCIPAL - -805,000 805,000 515,000 -36.02%520,000 6611 -BOND INTEREST - 91,020 135,525 135,525 115,725 -14.61%100,200 6621 - PAYING AGENT/OTHER FEES - 1,460 2,463 1,500 1,500 0.00%1,500 TOTAL DEBT SERVICE - 92,480 942,988 942,025 632,225 -32.89%621,700 TOTAL BUSINESS UNIT EXPENSES -92,480 942,988 942,025 632,225 -32.89%621,700 NET CHANGE IN FUND BALANCE -__$ (877,179)_t___561 138 $ 270,836 $ (32,657)-112.06%$ (25.864) 44 G.O. IMPROVEMENT BONDS, 2015-A FUND -31700 DEBT SERVICE FUND 2015 2013 2014 August 2015 2016 2017 Object Code I Description Actual Actual YTD Budget Budget Change Budget 47527- 2015A-GO IMPROVEMENT BONDS REVENUES 4101 - CURRENT AD VALOREM TAXES $ -$ - $ - $- $ (242,802)100.00%$ (246,070) TOTAL TAXES -- -- (242,802)100.00%(246,070) 4601 -SPECIAL ASSESSMENTS -- (139,103)- (228,239)100.00%(221,718) TOTAL SPECIAL ASSESSMENTS - - (139,103)- (228,239)100.00%(221,718) 4603- INTEREST EARNINGS - - (235). (2,661)100.00%(2,258) 4605- UNREALIZED INVESTMENT GAIN/LOSS - - -- -0.00%- TOTAL INVESTMENT EARNINGS - - (235)- (2661)100.00%(2258) TOTAL REVENUES - - (139,338)- (473,702)100.00%(470046) EXPENDITURES 6601 - BOND PRINCIPAL - - -- -0.00%332,497 6611 - BOND INTEREST - - -- 77,213 100.00%69,441 6621 - PAYING AGENT/OTHER FEES - - -- 1,500 100.00%1,500 TOTAL DEBT SERVICE - - -- 78,713 100.00%403,438 TOTAL BUSINESS UNIT EXPENSES - - -- 78,713 100.00%403,438 NET CHANGE IN FUND BALANCE $- $ - _$__1139 338) $- $ (394,989)100.00%$ (66,608) 45 G.O. TAX INCREMENT BONDS, 2015-8 FUND -37400 DEBT SERVICE FUND 2015 2013 2014 August 2015 2016 2017 Object Code / Description Actual Actual YTD Budget Budget Change Budget 47616- 20156-GO TIF BONDS REVENUES 4931 -BOND SALES $ - $ - $ (111,100)$ - $ -0.00%$ - TOTAL OTHER FINANCING SOURCES - - (111,100)- -000%- 4915.5 - TRANSFERS IN FROM TIF #3 FUND - - -- (100,500)100.00%(1745,950) TOTAL TRANSFERS IN - - -- (100,500)100.00%(1,745,950) TOTAL REVENUES - - (111.100)- (100.500)100.00%(1,745,950) EXPENDITURES 6601 - BOND PRINCIPAL - - -- -0,00%1,570,000 6611- BOND INTEREST - - -- 210,100 100.00%174,450 6621 - PAYING AGENT/OTHER FEES - - -- 1,500 100.00%1,500 TOTAL DEBT SERVICE - - -- 211,600 100.00%1,745,950 TOTAL BUSINESS UNIT EXPENSES - -- 211,600 100.00%1,745,950 NET CHANGE IN FUND BALANCE - - $ (111,100)$- $ 111,100 100.00%$ 46 G.O. TAX INCREMENT BONDS, 2013-A FUND - 37500 DEBT SERVICE FUND 2015 2013 2014 August 2015 2016 2017 Object Coda I Description Actual Actual YTD Budget Budget Change Budget 47610- 2013A-GO TIF BONDS REVENUES 4915.5- TRANSFERS IN FROM TIF #3 FUND $ - $ (110,345)$ - $ (427,938)$ (432,838)1.15%$ (432,588) TOTAL TRANSFERS IN - (110,345)- (427,938)(432838)1.15%(432,588) TOTAL REVENUES - (110,345)- (427,938)(432838)1.15%(432588) EXPENDITURES 6601 - BOND PRINCIPAL - -250,000 250,000 260,000 4.00%265,000 6611 - BOND INTEREST - 110,345 176,438 176,438 171,338 -2.89%166,088 6621 -PAYING AGENT/OTHER FEES - 275 425 1,500 1,500 0.00%1,500 TOTAL DEBT SERVICE - 110,620 426,863 427,938 432 ,838 1.15%432 ,588 TOTAL BUSINESS UNIT EXPENSES - 110,620 426,863 427.938 432,838 1.15%432,588 NET CHANGE IN FUND BALANCE - $ 275 $ 426,863 $ --0.00%$ - 47 G.O. TAX INCREMENT BONDS, 2008-A FUND -37600 DEBT SERVICE FUND 2015 2013 2014 August 2015 2016 2017 Object Code! Description Actual Actual YTD Budget Budget Change Budget 47611 - 2008A-GO TIF BONDS REVENUES 4915.5 - TRANSFERS IN FROM TIF #3 FUND $ (160,269)$ (154,231)$ -$ (149,344)$ (143,063)-4.21%$ (136,438) TOTAL TRANSFERS IN (160,269)(154231)-(149,344)(143,063)421%(136438) TOTAL REVENUES (160,269)(154,231)-(149,44)(143,063)-4.21%(136,438) EXPENDITURES 6601 - BOND PRINCIPAL 125,000 125,000 125,000 125,000 125,000 0.00%125,000 6611 - BOND INTEREST 34,344 28,781 22,844 22,844 16,563 -27.50%9,938 6621 - PAYING AGENT/OTHER FEES 925 725 450 1,500 1,500 0.00%1,500 TOTAL DEBT SERVICE 160,269 154,506 148 ,294 149,344 143,063 -4.21%136,438 TOTAL BUSINESS UNIT EXPENSES 160.269 154,506 148,294 149,344 143,063 -4.21%136,438 NET CHANGE IN FUND BALANCE -$ 275 $ 148,294 $ --0.00%$ - 48 G.O. TAX INCREMENT BONDS, 2004-D FUND -38000 DEBT SERVICE FUND 2015 2013 2014 August 2015 2016 2017 Object Code / Description Actual - Actual YTD Budaet Budaet Chancie Budget 47615- 2004D-GO TAX INCREMENT BONDS REVENUES 4931 - BOND SALES $ - $ - $ (6,488,900) $ - $ . 0.00% $ - 4932- PREMIUM ON BOND SALES - - (255,630) - - 0.00% - TOTAL OTHER FINANCING SOURCES - (6744,530) - - - 0.00% - 4915.5- TRANSFERS IN FROM TIF #3 FUND (1,804,694) (1,808,769)- (1,821,050) (1,653,388)-9.21% - TOTAL TRANSFERS IN (1,804,694)(1,808,769)-(1,821,050)(1,653,388)-9.21% - TOTAL REVENUES (1,804,694)(1,808,769)(6,744,530)(1,821,050)(1,653,388)-9.21% - EXPENDITURES 6601 -BOND PRINCIPAL 1,240,000 1,305,000 1,380,000 1,380,000 1,450,000 5.07% - 6603-REFUNDED BOND PRINCIPAL ---6,670,000 100.00% - 6611 -BOND INTEREST 563,763 503,319 439,550 439,550 203,388 -53.73% - 6621 - PAYINGAGENT/OTHER FEES 931 725 72,356 1,500 1,500 -0.00% TOTAL DEBT SERVICE 1,804,694 1,809,044 1,891,906 1,821,050 8,324,888 -357.15% TOTAL BUSINESS UNIT EXPENSES 1,804,694 1,809,044 1,891,906 1,821.050 8,324,888 357.15% - NET CHANGE IN FUND BALANCE -$ 275 $ (4,852,624)$ -$ 6,671,500 100.00% $ - 49 ICity of Brooklyn Center 2016 Debt Service Required Principal Payments Original Issue Prior Years 2016 Balance Due Final Maturity Issue Name Amount Payments Payment 12/31/2016 Date Improvement Bonds 2006 Street Improvement Bonds $ 1,460,000 $ 1,265,000 $130,000 $ 65,000 2/1/2017 2008 Street Improvement Bonds 2,390,000 1,525,000 240,000 625,000 2/1/2019 2013 Street Improvement Bonds 4,920,000 805,000 515,000 3,600,000 2/1/2024 2015 Street Improvement Bonds 3,416,248 --3,416,248 2/1/2026 12,186,248 3,595,000 885,000 7,706,248 Tax Increment Bonds 2004 G.O. Tax Increment Bonds 17,245,000 9,125,000 8,120,000 -2/1/2016 2008 G.O. Tax Increment Bonds 4,335,000 3,960,000 125,000 250,000 2/1/2018 2013 G.O. Tax Increment Bonds 6,040,000 250,000 260,000 5,530,000 2/1/2022 2015 G.O. Tax Increment Bonds 6,600,000 --6,600,000 2/1/2020 34,220,000 13,335,000 8,505,000 12,380,000 Utility Revenue Bonds (Paid from Ut/ilty Bonds) 2015 G.O. Utility Revenue Bonds 1,823,752 - - 1,823,752 2/1/2026 2015 G.O. Refunding Bonds 1,660,000 - 140,000 1,520,000 2/1/2026 Public Facilities Loan (PFA)* 19,662,352 15,352 944,000 18,703,000 8/20/2034 23,146,104 15,352 1,084,000 22,046,752 TOTAL BONDED INDEBTEDNESS $ 69,552,352 $ 16,945,352 $ 10,474,000 L42,133,000 *Estimated amounts (the City submits monthly draws for the Water Treatment Plant Construction) 50 City of Brooklyn Center 2016 Debt Service Funds Debt Payment Revenues & Expenditures I Revenues Assessment Revenue Property Tax Revenue Interest Income TOTAL BUDGET Improvement Bonds 2006 Street Improvement Bonds $ 49,949 $ - $1,522 $ 51,471 2008 Street Improvement Bonds 194,022 -3,678 197,700 2013 Street Improvement Bonds 263,999 396,682 4,201 664,882 2015 Street Improvement Bonds 228,239 242,802 2,661 473,702 736,209 639,484 12,062 1,387,755 Tax Increment Bonds 2004 G.O. Tax Increment Bonds - 1,653,388 1,653,388 2008 G.O. Tax Increment Bonds - 143,063 143,063 2013 G.O. Tax Increment Bonds - 432,838 432,838 2015 G.O. Tax Increment Bonds - 100,500 - 100,500 - 2,329,789 - 2,329,789 TOTAL DEBT SERVICE REVENUES $ 736,209 $ 2,969,273 $ 12,062 $ 3,717,544 Principal Interest Agent Fees TOTAL Expenditures Payment Payments and Administration BUDGET Improvement Bonds 2006 Street Improvement Bonds $ 130,000 $4,940 $1,500 $136,440 2008 Street Improvement Bonds 240,000 30,545 1,500 272,045 2013 Street Improvement Bonds 515,000 115,725 1,500 632,225 2015 Street Improvement Bonds -77,213 1,500 78,713 885,000 228,423 6,000 1,119,423 Tax Increment Bonds 2004 G.O. Tax Increment Bonds 8,120,000 203,388 1,500 8,324,888 2008 G.O. Tax Increment Bonds 125,000 16,563 1,500 143,063 2013 G.O. Tax Increment Bonds 260,000 171,338 1,500 432,838 2015 G.O. Tax Increment Bonds -210,100 1,500 211,600 8,505,000 601,389 6,000 9,112,389 TOTAL DEBT SERVICE EXPENDITURES $ 9,390,000 $829,812 $12,000 $ 10,231,812 NET TOTAL DEBT SERVICE BUDGET $ (6,514,268) 51 $9,500,000 City of Brooklyn Center, Minnesota General Obligation Street Reconstruction and Utility Revenue Bonds, Series 2016 ISSUE SUMMARY Total Issue Sources And Uses Dated 04/01/20161 Delivered 04/01/2016 Street Reconstruction Storm Drainage Sanitary Sewer Water Issue Summary Sources Of Funds Par Amount of Bonds.......................................$2,275,000.00 $1,690,000.00 $2,380,000.00 $3,155,000.00 $9,500,000.00 Total Sources ..................................................$2,275,000.00 $1,690,000.00 $2,380,000.00 $3,155,000.00 $9,500,000.00 Uses Of Funds Deposit to Project Construction Fund 2,231,000.00 1,668,000.00 2,348,000.00 3,110,000.00 9,357,000.00 Total Underwriters Discount (0.800%)18,200.00 13,520.00 19,040.00 25,240.00 76,000.00 Costs of Issuance............................................21,352.77 10,595.47 14,921.44 19,780.32 66,650.00 Rounding Amount............................................4,447.23 (2,115.47)(1,961.44)(20.32)350.00 Total Uses.......................................................$2,275,000.00 $1,690,000.00 $2,380,000.00 $3,155,000.00 $9,500,000.00 Si2016 I I. ,um,,y I 911712015 / 1250511 S p ii ng ste d 52 $9,500,000 City of Brooklyn Center, Minnesota General Obligation Street Reconstruction and Utility Revenue Bonds, Series 2016 ISSUE SUMMARY DEBT SERVICE SCHEDULE Date Principal Coupon Interest Total P+l 105% Levy Fiscal Total 04101/2016 ------ 02/01/2017 --151,506.24 151,506.24 159,081.55 159,081.55 08/01/2017 --90,903.75 90,903.75 95,448.94 - 02/01/2018 880,000.00 1.100%90,903.75 970,903.75 1,019,448.94 1,114,897.88 08/01/2018 --86,063.75 86,063.75 90,366.94 - 02/01/2019 895,000.00 1.300%86,063.75 981063.75 1,030,116.94 1,120,483.88 08/01/2019 --80,246.25 80,246.25 84,258.56 - 02/01/2020 900,000.00 1.500%80,246.25 980,246.25 1,029,258.56 1,113,517.13 08/01/2020 --73,496.25 73,496.25 77,171.06 - 02/01/2021 920,000.00 1.700%73,496.25 993,496.25 1,043,171.06 1,120,342.13 08/01/2021 --65,676.25 65,676.25 68,960.06 - 02/01/2022 935,000.00 1.900%65,676.25 1,000,676.25 1,050,710.06 1,119,670.13 08/01/2022 --56,793.75 56,793.75 59,633.44 02/01/2023 955,000.00 2.050%56,793.75 1,011,793.75 1,062,383.44 1,122,016.88 08/01/2023 --47,005.00 47,005.00 49,355.25 - 02/01/2024 970,000.00 2.150%47,005.00 1,017,005.00 1,067,855.25 1,117,210.50 08/01/2024 --36,577.50 36,577.50 38,406.38 - 02/01/2025 990,000.00 2.250%36,577.50 1,026,577.50 1,077,906.38 1,116,312.75 08/01/2025 --25,440.00 25,440.00 26,712.00 - 02/01/2026 1,015,000.00 2.400%25,440.00 1,040,440.00 1,092,462.00 1,119,174.00 08/01/2026 --13,260.00 13,260.00 13,923.00 - 02/01/2027 1,040,000.00 2.550%13,260.00 1,053,260.00 1,105,923.00 1,119,846.00 Total $9,500,000.00 -$1,302,431.24 $10,802,431.24 $11,342,552.80 - SIGNIFICANT DATES Dated .................................................................................................................................................................................4/01/2016 DeliveryDate .....................................................................................................................................................................4/01/2016 FirstCoupon Date..............................................................................................................................................................2/01/2017 Yield Statistics BondYear Dollars..............................................................................................................................................................$61,616.67 AverageLife.......................................................................................................................................................................6.486 Years AverageCoupon................................................................................................................................................................2.1137645% NetInterest Cost (NIC)......................................................................................................................................................2.2371078% TrueInterest Cost (TIC).....................................................................................................................................................2.2373694% Bond Yield for Arbitrage Purposes.....................................................................................................................................2.1030623% AllInclusive Cost (AIC)......................................................................................................................................................2.3563342% IRS Form 8038 NetInterest Cost ................................................................................................................................................................ 2.1137645% WeightedAverage Maturity................................................................................................................................................6.486 Years Interest rates are estimates. Changes in rates may cause significant alterations to this schedule. The actual underwriters discount bid may also vary. Sn'cr2016 / / 011712015 / 12.50 PAl S pt -i ricjsted 53 $2,275,000 City of Brooklyn Center, Minnesota General Obligation Street Reconstruction and Utility Revenue Bonds, Series 2016 Street Reconstruction DEBT SERVICE SCHEDULE Date Principal Coupon Interest Total P+I 105% Levy Fiscal Total 04/01/2016 ------ 02/01/2017 --36,289.58 36,289.58 38,104.06 38,104.06 08/01/2017 --21,773.75 21,773.75 22,862.44 - 02/01/2018 210,000.00 1.100%21773.75 231,773.75 243,362.44 266,224.88 08/01/2018 --20,618.75 20,618.75 21,649.69 - 02/01/2019 215,000.00 1.300%20,618.75 235,618.75 247,399.69 269,049.38 08/01/2019 --19,221.25 19,221.25 20,182.31 - 02101/2020 215,000.00 1.500%19,221.25 234,221.25 245,932.31 266,114.63 08/01/2020 --17,608.75 17,608.75 18,489.19 - 02/01/2021 220,000.00 1.700%17,608.75 237,608.75 249,489.19 267,978.38 08/01/2021 --15,738.75 15,738.75 16,525.69 - 02/01/2022 225,000.00 1.900%15,738.75 240,738.75 252,775.69 269,301.38 08/01/2022 --13,601.25 13,601.25 14,281.31 - 02/01/2023 230,000.00 2.050%13,601.25 243,601.25 255,781.31 270,062.63 08/01/2023 --11,243.75 11,243.75 11,805.94 - 02/01/2024 230,000.00 2.150%11,243.75 241,243.75 253,305.94 265,111.88 08/01/2024 --8,771.25 8,771.25 9,209.81 - 02/01/2025 235,000.00 2.250%8,771.25 243,771.25 255,959.81 265,169.63 08/01/2025 --6,127.50 6,127.50 6,433.88 - 02/0112026 245,000.00 2.400%6,127.50 251,127.50 263,683.88 270,117.75 08/01/2026 --3,187.50 3,187.50 3,346.88 - 02/01/2027 250,000.00 2.550%3,187.50 253,187.50 265,846.88 269,193.75 Total $2,275,000.00 -$312,074.58 $2,587,074.58 $2,716,428.31 - SIGNIFICANT DATES Dated .................................................................................................................................................................................4/01/2016 DeliveryDate ............................................................................................. .........................................................................4/01/2016 FirstCoupon Date..............................................................................................................................................................2/01/2017 Yield Statistics BondYear Dollars..............................................................................................................................................................$14,760.83 AverageLife.......................................................................................................................................................................6.488 Years AverageCoupon................................................................................................................................................................2.1142071% NetInterest Cost (NIC).......................................................................................................................................................2.2375063% TrueInterest Cost (TIC)......................................................................................................................................................2.2377583% Bond Yield for Arbitrage Purposes......................................................................................................................................2.1030623% All Inclusive Cost (AIC).......................................................................................................................................................2.3971137% IRS Form 8038 NetInterest Cost................................................................................................................................................................2.1142071% WeightedAverage Maturity................................................................................................................................................6.488 Years Interest rates are estimates. Changes in rates may cause significant alterations to this schedule. The actual underwriter's discount bid may also vary. &u,, 2016 / St,d / .911712015 / 12.50 SW S pr I ri çj s t e d 54 $1 ,690,000 City of Brooklyn Center, Minnesota General Obligation Street Reconstruction and Utility Revenue Bonds, Series 2016 Storm Drainage DEBT SERVICE SCHEDULE Date Principal Coupon Interest Total P+l 105% Levy Fiscal Total 04/01/2016 ------ 02/01/2017 -26,956.25 26,956.25 28,304.06 28,304.06 08101/2017 --16,173.75 16,173.75 16,982.44 - 02/01/2018 155,000.00 1.100%16,173.75 171,173.75 179,732.44 196,714.88 08/01/2018 --15,321.25 15,321.25 16,087.31 - 02/01/2019 160,000.00 1.300%15,321.25 175,321.25 184,087.31 200,174.63 08/01/2019 --14,281.25 14,281.25 14,995.31 - 02/01/2020 160,000.00 1.500%14,281.25 174,281.25 182,995.31 197,990.63 08/01/2020 --13,081.25 13,081.25 13,735.31 - 02/01/2021 165,000.00 1.700%13,081.25 178,081.25 186,985.31 200,720.63 08/01/2021 --11,678.75 11,678.75 12,262.69 - 02/01/2022 165,000.00 1.900%11,678.75 176,678.75 185,512.69 197,775.38 08/01/2022 --10,111.25 10,111.25 10,616.81 - 02/01/2023 170,000.00 2.050%10,111.25 180,111.25 189,116.81 199,733.63 08/01/2023 --8,368.75 8,368.75 8,787.19 - 02/01/2024 175,000.00 2.150%8,368.75 183,368.75 192,537.19 201,324.38 08/01/2024 --6,487.50 6,487.50 6,811.88 - 02/01/2025 175,000.00 2.250%6,487.50 181,487.50 190,561.88 197,373.75 08/01/2025 --4,518.75 4,518.75 4,744.69 - 02/01/2026 180,000.00 2.400%4,518.75 184,518.75 193,744.69 198,489.38 08/01/2026 --2,358.75 2,358.75 2,476.69 - 02/01/2027 185,000.00 2.550%2,358.75 187,358.75 196,726.69 199,203.38 Total $1,690,000.00 -$231,718.75 $1,921,718.75 $2,017,804.69 - SIGNIFICANT DATES Dated.................................................................................................................................................................................4/0 1 /2016 DeliveryDate......................................................................................................................................................................4/01/2016 FirstCoupon Date..............................................................................................................................................................2/01/2017 Yield Statistics BondYear Dollars..............................................................................................................................................................$10,963.3 3 AverageLife .......................................................................................................................................................................6.487 Years AverageCoupon.................................................................................................................................................................2.113579 4 % NetInterest Cost (NIC) ....................................................................................................................................................... 2.2368995% TrueInterest Cost (TIC) ......................................................................................................................................................2.2371682% Bond Yield for Arbitrage Purposes......................................................................................................................................2.1030623% AllInclusive Cost (AIC).......................................................................................................................................................2.3434030% IRS Form 8038 NetInterest Cost................................................................................................................................................................2.1135794% WeightedAverage Maturity .................................................................................................. .............................................. 6.487 Years Interest rates are estimates. Changes in rates may cause significant alterations to this schedule. The actual underwriter's discount bid may also vary. 2016 / S/en,, Pnth,g / 911712015 / 11,50P,11 priricjstecl $2,380,000 City of Brooklyn Center, Minnesota General Obligation Street Reconstruction and Utility Revenue Bonds, Series 2016 Sanitary Sewer DEBT SERVICE SCHEDULE Date Principal coupon Interest Total P+I 105% Levy Fiscal Total 04/01/2016 ------ 02/01/2017 --37,958.33 37,958.33 39,856.25 39,856.25 08/01/2017 -22,775.00 22,775.00 23,913.75 - 02/01/2018 220,000.00 1.100%22,775.00 242,775.00 254,913.75 278,827.50 08/01/2018 --21,565.00 21,565.00 22,643.25 - 02/01/2019 225,000.00 1.300%21,565.00 246,565.00 258,893.25 281,536.50 08/01/2019 --20,102.50 20,102.50 21,107.63 - 02/01/2020 225,000.00 1.500%20,102.50 245,102.50 257,357.63 278,465.25 08/01/2020 --18,415.00 18,415.00 19,335.75 - 02/01/2021 230,000.00 1.700%18,415.00 248,415.00 260,835.75 280,171.50 08/01/2021 --16,460.00 16,460.00 17,283.00 - 02/01/2022 235,000.00 1.900%16,460.00 251,460.00 264,033.00 281,316.00 08/01/2022 --14,227.50 14,227.50 14,938.88 - 02/01/2023 240,000.00 2.050%14,227.50 254,227.50 266,938.88 281,877.75 08/01/2023 --11,767.50 11,767.50 12,355.88 - 02/01/2024 240,000.00 2.150%11,767.50 251,767.50 264,355.88 276,711.75 08/01/2024 --9,187.50 9,187.50 9,646.88 - 02/01/2025 250,000.00 2.250%9,187.50 259,187.50 272,146.88 281,793.75 08/01/2025 --6,375.00 6,375.00 6,693.75 - 02/01/2026 255,000.00 2.400%6,375.00 261,375.00 274,443.75 281,137.50 08/01/2026 --3,315.00 3,315.00 3,480.75 - 02/01/2027 260,000.00 2.550%3,315.00 263,315.00 276,480.75 279,961.50 Total $2,380,000.00 -$326,338.33 $2,706,338.33 $2,841,655.25 - SIGNIFICANT DATES Dated............................................................................................................ .....................................................................4/01/2016 DeliveryDate......................................................................................................................................................................4/01/2016 FirstCoupon Date..............................................................................................................................................................2/01/2017 Yield Statistics BondYear Dollars..............................................................................................................................................................$15,438.33 AverageLife.......................................................................................................................................................................6.487 Years AverageCoupon.................................................................................................................................................................2.1138184% NetInterest Cost (NIC).......................................................................................................................................................2.2371478% TrueInterest Cost (TIC)......................................................................................................................................................2.2374118% Bond Yield for Arbitrage Purposes......................................................................................................................................2.1030623% AllInclusive Cost (AIC) ........................................................................................................................................................2.3436581% IRS Form 8038 NetInterest Cost................................................................................................................................................................2.1138184% WeightedAverage Maturity................................................................................................................................................6.487 Years Interest rates are estimates. Changes in rates may cause significant alterations to this schedule. The actual underwriters discount bid may also vary. 2016 / X / 9117120E / l250P21 S pr I n q st e cJ 56 $3,155,000 City of Brooklyn Center, Minnesota General Obligation Street Reconstruction and Utility Revenue Bonds, Series 2016 Water DEBT SERVICE SCHEDULE Date Principal Coupon Interest Total P+l 105% Levy Fiscal Total 04/01/2016 ------ 02/01/2017 --50,302.08 50,302.08 52,817.18 52,817.18 08/01/2017 --30,181.25 30,181.25 31,690.31 - 02/01/2018 295,000.00 1.100%30,181.25 325,181.25 341,440.31 373,130.63 08/01/2018 --28,558.75 28,558.75 29,986.69 - 02/01/2019 295,000.00 1.300%28,558.75 323,558.75 339,736.69 369,723.38 08/01/2019 --26,641.25 26,641.25 27,973.31 - 02/01/2020 300,000.00 1.500%26,641.25 326,641.25 342,973.31 370,946.63 08/01/2020 --24,391.25 24,391.25 25,610.81 - 02/01/2021 305,000.00 1.700%24,391.25 329,391.25 345,860.81 371,471.63 08/01/2021 --21,798.75 21,798.75 22,888.69 - 02/01/2022 310,000.00 1.900%21,798.75 331,798.75 348,388.69 371,277.38 08/01/2022 --18,853.75 18,853.75 19,796.44 - 02/01/2023 315,000.00 2.050%18,853.75 333,853.75 350,546.44 370,342.88 08/01/2023 --15,625.00 15,625.00 16,406.25 - 02/01/2024 325,000.00 2.150%15,625.00 340,625.00 357,656.25 374,062.50 08/01/2024 --12,131.25 12,131.25 12,737.81 - 02/01/2025 330,000.00 2.250%12,131.25 342,131.25 359,237.81 371,975.63 08/01/2025 --8,418.75 8,418.75 8,839.69 - 02/01/2026 335,000.00 2.400%8,418.75 343,418.75 360,589.69 369,429.38 08/01/2026 --4,398.75 4,398.75 4,61869 - 02/01/2027 345,000.00 2.550%4,398.75 349,398.75 366,868.69 371,487.38 Total $3,155,000.00 -$432,299.58 $3,587,299.58 $3,766,664.56 - SIGNIFICANT DATES Dated.................................................................................................................................................................................4/01/2016 DeliveryDate......................................................................................................................................................................4/01/2016 FirstCoupon Date ..............................................................................................................................................................2101/2017 Yield Statistics BondYear Dollars..............................................................................................................................................................$20,454.17 AverageLife.......................................................................................................................................................................6.483 Years AverageCoupon.................................................................................................................................................................2.1135038% NetInterest Cost (NIC).......................................................................................................................................................2.2369016% TrueInterest Cost (TIC) ................. .....................................................................................................................................2.2371645% Bond Yield for Arbitrage Purposes......................................................................................................................................2.1030623% All Inclusive Cost (AIC).......................................................................................................................................................2.3434665% IRS Form 8038 NetInterest Cost................................................................................................................................................................2.1135038% WeightedAverage Maturity................................................................................................................................................6.483 Years Interest rates are estimates. Changes in rates may cause significant alterations to this schedule. The actual underwriters discount bid may also vary. &'kr20I6 / II.th-r / 91I71201 / 125orAI S pr I n q ste d 57 coIC)U El J i 0 UI E L n rTTj LLL= Wci)W >wcfl&) 51,41 CI K-10) I [LJ U r-J 0 -o U LLJL U I __ LL U _o n — LL F- LJ w ___ - a) s.-. -uO)a) E Lr o•* E o—c. ..i a) J1 - — r —>a) u1 - 0 > (3.)C) 4_J M r-- W a) Q4JOQ Z—D E ro 0-2 U- ca U Lu 1 U < .— L-cU p U >< >'0>a)CL 0 ca ia^ Z0^ onIUHoUo 00 Z^l 0(0 oLA .- (M_Co .I_ ¼.)LnN CN una)_ E ci)J)¼I1 Ln >>< .-06 LA -ci) Ln >-,— unLfl Ln a)L1 un<a)U.1 UJE OLLr0 >(N OLI_ - L 0 =4J •CU - 4J 4J Ln jiiJ <4J 0f)a)-0c1)Ln LL ci)ci) --0 E oo 0 a).-ci)ci)___ CO--D --a 0+a)E =•t;=Ln CO-a 2 .-a) =0 0 '-s-'L) ZZ-. - a) a)-= I • C 0 Q)ILI-u _I—°(N rd (N 0 Uj U I W^r 0 a)E . 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