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3.I. Finance 2005 Budget
#sL CITY OF SHAKO PEE 2005 GENERAL FUND BUDGET DIVISION: FINANCE MISSION STATEMENT: Provide accurate and current financial and statistical data to internal departments and the Ci ty Council in a timely manner. Manage the City's financial assets effectively and efficiently. ACTIVITY: The major activities of the Finance Department encompass, accounts payable, cash management, accounts receivable, financial reports, special assessments, annual financial report, budget, insurance and many other of lesser importance. GOALS: 1. Provide accurate and timely information to management. 2. Complete the preparation of the City's budget and CAFR cost effectively. 3. Provide quality overall financial services. MEASUREMENT OF GOALS: 1. Cost per capita of Finance Dept. expenditures: (without lodging tax) Actual Budgeted Requested 2003 2004 2005 Total Finance Expenditures $407,421 $440,530 $487,720 City Population 26,837 28,337 29,367 Cost Per Capita $ 15.18 $ 15.55 $ 16.61 OBJECT DESCRIPTION: Description of lines items: Wages & Benefits: Finance Director, Senior Accounting Clerk, Accounting Clerk Professional Services: Auditing services $33,OOO(total) , County TNT notices $1,600, Investment safe keeping fees $9,000 and Cash Manager Fees $60,000 both offset by revenue, misc. services as needed $1,500 and assessing contract with the county $109,700 and county special assessment fees $3,000. Lodging tax not included in performance measures $190,000. Rentals: LOGIS . CITY OF .PEE 8/.10:55:00 R5509BUD LOGIS005 FisCal Period: 7 / 04 Budget Report Page - 1 Level Of Rollup 7 2001 2002 2003 7/31/2004 2004 2005 2005 2005 Actual Actual Actual YTD Final Requested Approved Final Object Code / Description Amount Amount Amount Actual Budget Budget Budget ~~~ 01000 GENERAL FUND 15 FINANCE 6000 EXPENOITURES 6001 WAGES & BENEFITS 6002 WAGES 183,133 198,422 154,196 90,442 160,640 178,120 178,120 178,120 6015 WAGES. PART TIMErrEMP 960- 6002 WAGES 182,173 198,422 154,196 90,442 160,640 178,120 178,120 178,120 6100 BENEFITS 6122 PERA 9,433 10,946 8,527 5,002 8,880 9,850 9,850 9,850 6124 FICA 13,647 14,506 11,351 6,616 12,290 13,630 13,630 13,630 6135 HEALTH 20,939 18,592 16,475 11,079 18,650 21,050 21,050 21,050 6139 POST EMPLOYMENT HEALTH PLAN 1,194 895 524 900 900 900 900 6140 L1FE/L TO 1,073 976 729 420 760 840 840 840 6145 DENTAL 999 1,182 937 529 1,080 1,260 1,260 1,260 6170 WORKERS COMPENSATION 630 622 577 509 580 600 600 600 6180 COMPENSATED ABSENCES 1,440 3,141- 8,110 3,000 3,000 3,000 3,000 6100 BENEFITS 48,160 44,876 47,600 24,679 46,140 51,130 51,130 51,130 6001 WAGES & BENEFITS 230,333 243,298 201,796 115,121 206,780 229,250 229,250 229,250 6200 SUPPLIES AND SERVICES 6201 SUPPLIES & SERVICES 6202 OPERATING SUPPLIES 574 415 415 6210 OFFICE SUPPLIES 4,708 2,338 1,830 486 4,600 5,000 5,000 5,000 6222 MOTOR FUELS & LUBRICANTS 50 50 50 50 50 6240 EQUIPMENT MAINTENANCE 165 6201 SUPPLIES & SERVICES 4,923 2,912 2,245 901 4,650 5,050 5,050 5,050 6300 PROFESSIONAL SERVICES 6310 ATTORNEY 9,653 4,334 6316 EQUIPMENT MAINTENANCE 33 400 500 500 500 6318 FILING FEES 151 22- 6327 OTHER PROF SERVICES 295,607 309,764 344,256 244,002 376,200 407,800 407,800 407,800 6300 PROFESSIONAL SERVICES 305,444 314,076 344,256 244,002 376,600 408,300 408,300 408,300 6330 COMMUNICATIONS 6334 TELEPHONE 92 451 449 249 500 500 500 500 6336 PRINTING/PUBLISHING 909 792 683 335 1,100 1,000 1,000 1,000 6330 COMMUNICATIONS 1,001 1,243 1,132 584 1,600 1,500 1,500 1,500 R5509BUD lOGIS005 CITY OF SHAKOPEE 8/17/2004 10:55:00 Fiscal Period: 7 / 04 Budget Report Page - 2 Level Of Rollup 7 2001 2002 2003 7/31/2004 2004 2005 2005 2005 Actual Actual Actual YTD Final Requested Approved Final Object Code / Description Amount Amount Amount Actual Budget Budget Budget Budget 6350 INSURANCE 6352 LIABILITY 1,716 2,451 4,283 4,812 4,900 4,450 4,450 4,450 6354 PROPERTY 200 6350 INSURANCE 1,916 2,451 4,283 4,812 4,900 4,450 4,450 4,450 6400 RENTALS 6410 LOG IS 43,799 32,973 35,634 19,131 33,100 37,350 37,350 37,350 6400 RENTALS 43,799 32,973 35,634 19,131 33,100 37,350 37,350 37,350 6470 DUESITRAININGITRAVEL 6472 CONFERENCE/SCHOOL/TRAINING 1,075 2,130 348 1,500 1,500 1,500 1,500 6475 TRAVEL/SUBSISTENCE 2,421 635 510 83 1,000 900 900 900 6480 DUES 190 270 235 240 350 350 350 350 6490 SUBSCRIPTIONS/PUBLICATIONS 99 40 50 50 50 50 6470 DUESITRAININGITRAVEl 3,785 3,074 1,093 323 2,900 2,800 2,800 2,800 6498 EXPENSE CHARGED BACK 7,000- 8,000- 8,000- 10,000- 10,000- 10,000- 10,000- 6200 SUPPLIES AND SERVICES 353,867 348,729 380,642 269,753 413,750 449,450 449,450 449,450 6500 DEPRECIATION 6600 MISCELLANEOUS 6640 DESIGNATED MISCELLANEOUS 6660 CASH SHORT/OVER 17- 59- 16- 2- 6640 DESIGNATED MISCELLANEOUS 17- 59- 16- 2- 6600 MISCELLANEOUS 17- 59- 16- 2- 6700 CAPITAL OUTLAY 6800 DEBT SERVICE 6840 DEBT SERVICE INTEREST 6860 FISCAL AGENT FEES 1,125 6840 DEBT SERVICE INTEREST 1,125 6800 DEBT SERVICE 1,125 6000 EXPENDITURES 585,308 . 591,969 582,421 384,873 620,530 678,700 678,700 678,700 15 FINANCE 585,308 591,969 582,. 384,873 620,530 678,700 678,700 678,700. . R5509BUD LOGIS005 CITY OF SHAKOPEE 8/17/2004 10:55:00 Fiscal Period: 7 / 04 Budget Report Page - 2 Level Of Rollup 7 2001 2002 2003 7/31/2004 2004 2005 2005 2005 Actual Actual Actual YTD Final Requested Approved Final Object Code / Description Amount Amount Amount Actual Budget Budget Budget __ _cc_ Budget c__ 6350 INSURANCE 6352 LIABILITY 1,716 2,451 4,283 4,812 4,900 4,450 4,450 4,450 6354 PROPERTY 200 --~------ 6350 INSURANCE 1,916 2,451 4,283 4,812 4,900 4,450 4,450 4,450 6400 RENTALS 6410 LOGIS 43,799 32,973 35,634 19,131 33,100 37,350 37,350 37,350 6400 RENTALS 43.799 32,973 35,634 19,131 33,100 37,350 37,350 37,350 6470 DUESfTRAININGfTRAVEL 6472 CONFERENCElSCHOOLITRAINING 1,075 2,130 348 1,500 1,500 1,500 1,500 6475 TRAVEUSUBSISTENCE 2,421 635 510 83 1,000 900 900 900 6480 DUES 190 270 235 240 350 350 350 350 6490 SUBSCRIPTIONS/PUBLICATIONS 99 40 50 50 50 50 6470 DUESfTRAININGfTRAVEL 3,785 3,074 1,093 323 2,900 2,800 2,800 2,800 6498 EXPENSE CHARGED BACK 7,000.. 8,000- 8,000.. 10,000- 10,000- 10,000- 10,000- 6200 SUPPLIES AND SERVICES 353,867 348,729 380,642 269,753 413,750 449,450 449,450 449,450 6500 DEPRECIATION 6600 MISCELLANEOUS 6640 DESIGNATED MISCELLANEOUS 6660 CASH SHORT/OVER 17- 59- 16- 2- 6640 DESIGNATED MISCELLANEOUS 17. 59- 16- 2- 6600 MISCELLANEOUS 17- 59- 16- 2- 6700 CAPITAL OUTLAY 6800 DEBT SERVICE 6840 DEBT SERVICE INTEREST 6860 FISCAL AGENT FEES 1,125 6840 DEBT SERVICE INTEREST 1,125 6800 DEBT SERVICE 1,125 6000 EXPENDITURES 585,308 . 591,969 582,421 384,873 620,530 678,700 678,700 678,700 15 FINANCE 585,308 591,969 582,421 . 384,873 620,530 678,700 678,700 678,700 Finance 2005 Budget 0150 0151 0155 0157 Budget Object # Description Benefits Management Budget Lodging Tax Total 2004 Diff 6002 Wages FT - Reg. 42,540 121,400 14,180 178,120 160,640 17,480 6005 Wages OT - Reg. - - - 6015 Wages PT - Temp - - - 6122 PERA 2,350 6,720 780 9,850 8,880 970 6124 FICA 3,250 9,300 1,080 13,630 12,290 1,340 6126 ICMA - - - 6135 Health 21,050 21,050 18,650 2,400 6139 PEHP 900 900 900 - 6140 Life 840 840 760 80 6145 Dental 1,260 1,260 1,080 180 6170 Workers Comp 600 600 580 20 6180 Compensated Absences 3,000 3,000 3,000 - 6190 Retirement Benefit - - - Total Personnel 75,790 137,420 16,040 - 229,250 206,780 22,470 10,87% 6210 Office Supplies 5,000 5,000 4,600 400 6215 Materials - - - 6222 Motor Fuels & Lubricants 50 50 50 - 6230 Building Maintenance - - - 6240 Equipment Maintenance - - - 6310 Attorney - - - 6312 Engineering Consultants - - - 6314 Computer Services - - - 6315 Building Maintenance - - - 6316 Equipment Maintenance 500 500 400 100 6318 Filiing Fees - - - 6322 Pavement Preservation - - - 6327 Other Prof Services 217,800 190,000 407,800 376,200 31,600 6332 Postage - - - 6334 Telephone 500 500 500 - 6336 Printing/Publishing 1,000 1,000 1,100 (100) 6352 Liability Insurance 4,450 4,450 4,900 (450) 6360 Utility Service - - - 6365 Gas - - - 6367 Refuse - - - 6400 Rentals - - - 6410 LOGIS 37,350 37,350 33,100 4,250 6420 Equipment Rent . - - 6425 Equipment Rent (IS r::UND) - - - 6430 Building Rent (IS FUND) . - - 6435 Other Rent . - - 6472 Conf / School/ Training 1,500 1,500 1,500 . 6475 Travel/Subsistence 900 900 1,000 (100) 6480 Dues 350 350 350 - 6490 Subscriptions/Publications 50 50 50 - Total Supplies & Services - 269,450 - 190,000 459,450 423,750 3S,700 8.42% 6740 Capital Expenditures - - - - 6498 Expenses Charged Back - (10,000) (10,000) (10,000) - Total $ 75,790 $ 396,870 $ 16,040 $ 190,000 $ 678,700 $ 620,530 $58,170 9,37% 2005 BUDGET Est. 2005 Pay 2005 With COL Inc Title/Description Step 3.0% FICA PERA Finance Director A $ 87,972 $ 6,730 $ 4,865 Sr Accounting Clerk B 46,867 3,585 2,592 Accounting Clerk A 43,280 3,311 2,393 Total Finance $ 178,119 $ 13,626 $ 9,850