CITY OF WASECA ANNUAL BUDGET FISCAL YEAR BEGINNING JANUARY, 2018 CITY COUNCIL. Roy Srp Mayor. Les Tlougan Councilmember Ward II

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2 CITY OF WASECA ANNUAL BUDGET FISCAL YEAR BEGINNING JANUARY, 2018 CITY COUNCIL Roy Srp Mayor Ann Fitch Councilmember Ward I Les Tlougan Councilmember Ward II Mark Christiansen Councilmember Ward III Jeremy Conrath Councilmember Ward I Allan Rose Councilmember Ward II Daren Arndt Councilmember Ward III

3 CITY OF WASECA ANNUAL BUDGET FISCAL YEAR BEGINNING JANUARY, 2018 Daniel Lenz City Manager DEPARTMENT HEADS Mark DuChene Engineering Director Carl Sonnenberg Utilities Director Penny Vought Police Chief Shelly Kolling Finance Director

4 January 1, 2018 CITY OF WASECA Employee Flow Chart CITIZENS City Council City Manager Assistant to the City Manager Administrative Assistant City Clerk Director of Engineering Senior Engineering Technician Engineering Tech Finance Director Finance Clerk Finance Technician Human Resource Technician Fire Chief (Part-time) Firefighter/ Motor Operator (3) Firefighter (Paid-on-call) (up to 30) Public Safety Director Police Captain Sergeant (2) Investigators (2) School Liaison Director of Utilities Office Manager Utility Billing Technician (2) Community Enhancement Technician Economic Development Coordinator PEG Technician (Part-time) GIS Coordinator Building Official (Contracted) Administrative Assistant Park Superintendent Public Works Maintenance (3) Public Works Maintenance Superintendent Street & Sewer Supervisor Recreation Coordinator Water Park Staff (Part-time/ Seasonal) Patrol Officers (9) fulltime) Police Reserves (Volunteer) (up to 10) Police Lieutenant Records Clerk (2) Community Aides (Parttime) (10) Electric Foreman Line Person (3) WWTP Utility Supervisor WWTP Operator (3) Water Utility Chief Operator WWTP Operator Park Maintenance (Part-time/ Mechanic (2) Public Works Maintenance (7) Visitation Specialists (2) Visitation Monitors (Part-time) (3-5) 1

5 Tax Capacity (Source Waseca County Assessor) $5,400,000 $5,299,238 $5,200,000 $5,000,000 $4,800,000 $4,600,000 $4,400,000 $4,200,000 $4,623,080 $4,533,696 $4,507,462 $4,434,897 $4,288,748 $4,713,509 $4,000, Governmental Revenue Summary of Sources Franchise Fees 2.49% License & Permits 2.68% Taxes 49.07% Tansfers 6.84% Inter-Governmental 33.53% Chrgs, Fees, Fines, Misc Water Park 3.43% Revenues 1.96% 2

6 2018 Governmental Expenditure Breakdown Administration 13.89% Community Development 6.11% Police 23.49% Fire 6.39% Engineering 5.01% Capital Projects & Equipment 15.57% Debt 5.63% Other 0.90% Street Maintenance 13.72% Recreation & Culture 9.28% Chart of Personnel: Full Time Employees Budget

7 General Fund Unassigned Fund Balance 3,752,000 3,552,000 3,352,000 3,324,936 3,608,772 3,503,891 3,152,000 2,952,000 2,752,000 2,947,330 3,007,118 3,078,746 2,552,000 2,352,000 2,152, Breakdown of Homeowner Property Taxes (Source Waseca County) School Districts 24.5% Other Agencies 0.9% City 44.2% County 29.6% EDA 0.8% 4

8 Capital Equipment and Capital Improvements by Department for 2018 Capital Equipment - Governmental Funds Department Description Police Police Vehicle-marked $ 55,000 Police Vehicle-unmarked 31, MHZ Radio System 9,000 Fire Water Park Fire Engine (Balance of Pumper Truck) 325, MHZ Radio System 4,800 Gear Washer 15,000 Boiler 50,000 Misc Equipment 10,000 Engineering & Streets Bobcat (Shared with Utilities) 7,150 Dump Truck 230,000 1/2-ton truck 30,000 Parks Admin 1/2 Ton Truck 42,000 Overseeder 6,000 Mower 28,035 Copy Machines 36,000 Total Capital Equipment - Governmental Funds $ 878,985 Capital Equipment - Enterprise Funds Department Description Water Water Utility Truck 50,000 Subtotal 50,000 Sanitary Sewer Fairgrounds Lift Station Pump Replacement 20,000 Various Replacements & Rebuilds 98,000 Sewer Cleaning Truck Replacement (1 of 2 Payments) 175,000 Subtotal 293,000 Electric Substation Circuit Switches 90,000 Electric Car 25,000 Transformer Replacement 40,000 Air Cond Load Control Replacement Project Phase 1 30,000 Bucket Truck Replacement 220,000 S&C Switchgear 20,000 Subtotal 425,000 Total Capital Equipment - Enterprise Funds $ 768,000 5

9 Capital Improvements - Governmental Funds Department Description Engineering & Streets Misc Sidewalks Repairs $ 30,000 Misc Street Projects 604,218 Annual Crack Fill and Seal Coating 100,000 Buildings & Grounds City Hall Facility 15,000 Parks Clear Lake Park Bandshell Roof Replacement 20,250 Total Capital Improvements - Governmental Funds $ 769,468 Capital Improvements - Enterprise Funds Department Description Water Water Tower IExternal Cleaning 30,000 Water Main Replacement (7th Ave SE fr State to 5th) 300,000 Valves & Hydrants Replacement $ 30,000 Subtotal 360,000 Sanitary Sewer Treatment Plant Tuckpointing/Sealing 80,000 Biosolids Drying Bed 80,000 Sanitary Sewer Lining Project Throughout City 300,000 Sanitary Sewer Lateral Service Lining 250,000 Subtotal 710,000 Electic OH to Undergroug Conversion 333,000 Vehicle Garage Updates 40,000 Subtotal 373,000 Total Capital Improvements - Enterprise Funds $ 1,443,000 6

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13 Legislative $ % ACTUAL ACTUAL BUDGET BUDGET CHANGE CHANGE Personnel $ 54,542 $ 53,930 $ 53,930 $ 54,195 $ % Supplies % 6,815 7,489 7,500 7, % Charges 97, ,558 89,950 89, % Total $ 159,481 $ 213,391 $ 151,780 $ 152,045 $ % Administration $ % ACTUAL ACTUAL BUDGET BUDGET CHANGE CHANGE Personnel $ 210,665 $ 240,706 $ 243,043 $ 267,343 $ 24, % Supplies 1,114 4,431 1,000 1, % 24,967 34,188 42,900 42, % Charges 980 1,871 2,000 2, % Total $ 237,726 $ 281,196 $ 288,943 $ 313,243 $ 24, % Elections $ % ACTUAL ACTUAL BUDGET BUDGET CHANGE CHANGE Personnel $ - $ 11,655 $ - $ 13,000 $ 13, % ,700 7, % Total $ - $ 12,235 $ - $ 20,700 $ 20, % Finance $ % ACTUAL ACTUAL BUDGET BUDGET CHANGE CHANGE Personnel $ 293,496 $ 319,396 $ 351,608 $ 323,968 $ (27,640) -7.9% Supplies 660 1,501 1,000 7,000 6, % 20,432 23,962 25,000 25, % Charges % Total $ 315,081 $ 345,114 $ 378,208 $ 356,568 $ (21,640) -5.7% Law $ % ACTUAL ACTUAL BUDGET BUDGET CHANGE CHANGE $ 116,274 $ 99,516 $ 95,000 $ 105,000 $ 10, % Total $ 116,274 $ 99,516 $ 95,000 $ 105,000 $ 10, % 10

14 Information Technology $ % ACTUAL ACTUAL BUDGET BUDGET CHANGE CHANGE Supplies $ 21,064 $ - $ - $ - $ - 0.0% 53,042 71,418 65,000 83,000 18, % Charges 55,784 32,918 23,000 35,000 12, % Total $ 129,890 $ 104,336 $ 88,000 $ 118,000 $ 30, % City Hall Buildings and Grounds $ % ACTUAL ACTUAL BUDGET BUDGET CHANGE CHANGE Supplies $ 16,972 $ 21,591 $ 15,000 $ 15,000 $ - 0.0% 62,621 76,259 92,542 92, % Charges 14,194 30,281 39,200 39, % Total $ 93,787 $ 128,131 $ 146,742 $ 146,742 $ - 0.0% Community Development $ % ACTUAL ACTUAL BUDGET BUDGET CHANGE CHANGE Personnel $ 187,505 $ 128,417 $ 189,562 $ 190,594 $ 1, % Supplies 1,599 7,441 3,650 2,500 (1,150) -31.5% 18,861 8,168 27,750 19,750 (8,000) -28.8% Charges 53,001 59,806 54,800 62,404 7, % Total $ 260,966 $ 203,832 $ 275,762 $ 275,248 $ (514) -0.2% Police $ % ACTUAL ACTUAL BUDGET BUDGET CHANGE CHANGE Personnel $ 1,411,746 $ 1,575,189 $ 1,614,948 $ 1,853,497 $ 238, % Supplies 65,297 67,773 60,500 73,600 13, % 81, ,285 82,700 91,860 9, % Charges 20,232 12,521 14,900 16,400 1, % Total $ 1,578,436 $ 1,761,768 $ 1,773,048 $ 2,035,357 $ 262, % Community Service $ % ACTUAL ACTUAL BUDGET BUDGET CHANGE CHANGE Personnel $ 16,657 $ - $ - $ - $ - 0.0% Supplies ,200 1, % 13,600 16,266 13,600 13, % Total $ 30,361 $ 16,316 $ 14,800 $ 14,800 $ - 0.0% 11

15 Fire $ % ACTUAL ACTUAL BUDGET BUDGET CHANGE CHANGE Personnel $ 320,249 $ 334,004 $ 335,763 $ 419,699 $ 83, % Supplies 39,092 58,543 50,750 57,550 6, % 55,110 51,653 56,429 51,425 (5,004) -8.9% Charges 8,478 5,665 9,500 9, % Total $ 422,929 $ 449,865 $ 452,442 $ 538,174 $ 85, % Civil Defense Operations $ % ACTUAL ACTUAL BUDGET BUDGET CHANGE CHANGE Charges $ 2,589 $ 4,332 $ 5,000 $ 5, % Total $ 2,589 $ 4,332 $ 5,000 $ 5,000 $ - 0.0% Building & Code Compliance $ % ACTUAL ACTUAL BUDGET BUDGET CHANGE CHANGE Personnel $ 99,282 $ 111,369 $ 108,208 $ 119,918 $ 11, % Supplies 2,336 1,591 1,800 1, % 125, , , ,050 27, % Charges % Total $ 227,036 $ 236,176 $ 218,261 $ 257,968 $ 39, % Engineering $ % ACTUAL ACTUAL BUDGET BUDGET CHANGE CHANGE Personnel $ 280,705 $ 345,146 $ 334,561 $ 400,507 $ 65, % Supplies 3,410 3,845 7,050 8,400 1, % 49,062 7,813 26,762 25,350 (1,412) -5.3% Charges 307 2,222 3,400 3, % Total $ 333,484 $ 359,026 $ 371,773 $ 437,657 $ 65, % Street Maintenance $ % ACTUAL ACTUAL BUDGET BUDGET CHANGE CHANGE Personnel $ 296,974 $ 327,667 $ 340,729 $ 418,480 $ 77, % Supplies 246, , , , % 40,455 56,413 70,608 70, % Charges 712-1,300 1, % Total $ 584,180 $ 618,346 $ 676,837 $ 754,688 $ 77, % 12

16 Snow & Ice Removal $ % ACTUAL ACTUAL BUDGET BUDGET CHANGE CHANGE Personnel $ 73,824 $ 70,940 $ 88,340 $ 111,355 $ 23, % Supplies 82,610 58,416 96,391 91,331 (5,060) -5.2% 9,360 7,280 15,000 20,000 5, % Total $ 165,794 $ 136,636 $ 199,731 $ 222,686 $ 22, % Surface Water Management $ % ACTUAL ACTUAL BUDGET BUDGET CHANGE CHANGE % Total $ 668 $ - $ - $ - $ - 0.0% Street Lighting $ % ACTUAL ACTUAL BUDGET BUDGET CHANGE CHANGE $ 95,018 $ 99,368 $ 106,680 $ 106,680 $ - 0.0% Total $ 95,018 $ 99,368 $ 106,680 $ 106,680 $ - 0.0% Traffic Signs & Markings $ % ACTUAL ACTUAL BUDGET BUDGET CHANGE CHANGE Personnel $ 18,129 $ 16,580 $ 17,862 $ 32,900 $ 15, % Supplies 11,604 13,626 15,000 15, % 7,508 6,565 10,200 10, % Total $ 37,241 $ 36,771 $ 43,062 $ 58,100 $ 15, % Streets Cleaning $ % ACTUAL ACTUAL BUDGET BUDGET CHANGE CHANGE Personnel $ 26,278 $ 33,158 $ 29,770 $ 36,824 $ 7, % Supplies 7,376 18,706 18,000 18, % Total $ 33,654 $ 51,864 $ 47,770 $ 54,824 $ 7, % 13

17 Recreation (Community Ed) $ % ACTUAL ACTUAL BUDGET BUDGET CHANGE CHANGE $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ - 0.0% Total $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ - 0.0% Water Park Operations $ % ACTUAL ACTUAL BUDGET BUDGET CHANGE CHANGE Personnel $ 109,390 $ 125,530 $ 131,324 $ 147,936 $ 16, % Supplies 43,949 43,250 45,800 45, % 47,400 46,000 43,784 46,834 3, % Charges 8,904 16,069 9,500 9, % Capital Outlay 30,101 10,797 8,000 - (8,000) % Total $ 239,744 $ 241,646 $ 238,408 $ 250,170 $ 11, % Parks $ % ACTUAL ACTUAL BUDGET BUDGET CHANGE CHANGE Personnel $ 358,912 $ 368,967 $ 358,392 $ 428,075 $ 69, % Supplies 73,162 62,276 67,250 67, % 44,545 55,849 58,253 62,953 4, % Charges 15,200 33,130 34,400 34, % Capital Outlay % Total $ 491,819 $ 520,222 $ 518,295 $ 593,478 $ 75, % Waseca Lesuer Regional Library $ % ACTUAL ACTUAL BUDGET BUDGET CHANGE CHANGE Supplies $ 1,543 $ 882 $ - $ 1,000 $ 1, % 28,159 29,504 35,886 31,800 (4,086) -11.4% Charges ,000 8,500 3, % Total $ 29,908 $ 31,273 $ 40,886 $ 41,300 $ % Waseca Transportation Program $ % ACTUAL ACTUAL BUDGET BUDGET CHANGE CHANGE Charges $ 20,400 $ 20,400 $ 20,400 $ 20,400 $ - 0.0% Total $ 20,400 $ 20,400 $ 20,400 $ 20,400 $ - 0.0% 14

18 Non-Departmental General $ % ACTUAL ACTUAL BUDGET BUDGET CHANGE CHANGE Charges $ 17,209 $ 7,717 $ 23,000 $ 21,000 $ (2,000) -8.7% Total $ 17,209 $ 7,717 $ 23,000 $ 21,000 $ (2,000) -8.7% Other General Fund 49220, 49244, 49290, $ % ACTUAL ACTUAL BUDGET BUDGET CHANGE CHANGE Personnel $ 81,598 $ 1,738 $ 164,377 $ 2,000 $ (162,377) 0.0% 59,245 (1,614) % Charges 40, ,541 35, % Total $ 181,174 $ 124 $ 164,377 $ 37,541 $ (126,836) -77.2% General Fund Transfers $ % ACTUAL ACTUAL BUDGET BUDGET CHANGE CHANGE Transfers $ 1,344,716 $ 1,645,148 $ 1,777,469 $ 1,940,143 $ 162, % Total $ 1,344,716 $ 1,645,148 $ 1,777,469 $ 1,940,143 $ 162, % Total All General Fund Departments $ % ACTUAL ACTUAL BUDGET BUDGET CHANGE CHANGE Personnel $ 3,730,562 $ 3,938,862 $ 4,362,417 $ 4,820,291 $ 457, % Supplies 574, , , ,731 22, % 1,012, ,043 1,083,647 1,150,752 67, % Charges 347, , , ,595 58, % Capital Outlay - 254,725 10, % Transfers 1,344,716 1,645,148 1,777,469 1,940, , % Total $ 7,009,821 $ 7,737,828 $ 8,219,208 $ 8,977,512 $ 758, % 15

19 Water Utility % ACTUAL ACTUAL BUDGET BUDGET CHANGE Revenue Charges for Services $ 1,107,244 $ 1,179,948 $ 1,245,385 $ 1,387, % Miscellaneous Revenue 42,169 31,710 37,918 37, % Total Revenues 1,149,413 1,211,658 1,283,303 1,424,633 Expenditure Personnel $ 304,756 $ 297,838 $ 373,210 $ 366, % Supplies 100, , , , % 157, , , , % Charges 55,652 48,293 62, , % Capital Outlay 220, , , , % Debt Service 215, , ,825 5, % Transfers 84, ,198 27,250 27, % Total 1,138,273 1,307,163 1,726,470 1,291,269 Net Increase (Decrease) $ 11,140 $ (95,505) $ (443,167) $ 133,364 Sanitary Sewer Utility % ACTUAL ACTUAL BUDGET BUDGET CHANGE Revenue Charges for Services $ 1,894,329 $ 2,187,599 $ 2,156,219 $ 2,266, % Miscellaneous Revenue 42,242 26,527 27,000 27, % Transfers In 181, , , , % Total Revenues 2,118,016 2,395,571 2,364,664 2,475,295 Expenditure Personnel $ 457,163 $ 464,697 $ 525,690 $ 630, % Supplies 119, , , , % 305, , , , % Charges 87, , , , % Capital Outlay 239, , ,000 1,003, % Debt Service 1,760, , , , % Transfers 144, , , , % Total 3,114,767 2,956,793 2,516,453 3,061,164 Net Increase (Decrease) $ (996,751) $ (561,222) $ (151,789) $ (585,869) 16

20 Electric Utility % ACTUAL ACTUAL BUDGET BUDGET CHANGE Revenue Charges for Services $ 6,629,584 $ 7,156,299 $ 7,131,184 $ 6,901, % Miscellaneous Revenue 51,926 64,430 50,000 40, % Total Revenues $ 6,681,510 $ 7,220,729 $ 7,181,184 $ 6,941,627 Expenditure Personnel $ 530,698 $ 585,603 $ 619,912 $ 729, % Supplies 86, , , , % 4,816,351 5,183,076 5,345,802 5,157, % Charges 72,779 73,279 77,600 74, % Capital Outlay 226,967 (1,203,250) 536, , % Debt Service 209 1, , % Transfers 428, , , , % Total $ 6,161,362 $ 5,275,189 $ 7,266,514 $ 7,442,148 Net Increase (Decrease) $ 520,148 $ 1,945,540 $ (85,330) $ (500,521) Surface Water Utility % ACTUAL ACTUAL BUDGET BUDGET CHANGE Revenue Charges for Services $ 92,881 $ 92,132 $ 90,849 $ 71, % Miscellaneous Revenue 18, ,578 13,644 10, % Total Revenues 111, , ,493 82,041 Expenditure Personnel $ 57,499 $ 137,798 $ 46,829 $ 51, % Supplies 2,827 3,938 5,700 11, % 17,321 92,473 14,000 14, % Charges 18,542 45,076 75,000 51, % Transfers 6,400 6,400 6,400 6, % Total 102, , , ,261 Net Increase (Decrease) $ 8,793 $ 85,025 $ (43,436) $ (52,220) 17

21 Economic Development Authority $ % ACTUAL ACTUAL BUDGET BUDGET CHANGE CHANGE Revenue Taxes $ 78,176 $ 75,291 $ 75,639 $ 80,087 $ 4, % Interest & Misc. Revenue 99,937 4,110 1,500 1, % Total Revenues 178,113 79,401 77,139 81,587 4,448 Expenditure Personnel $ 7,965 $ 42,563 $ 44,749 $ 46,901 2, % Supplies ,858 13,241 24,000 24, % Charges 53-2,000 2, % Debt Service % Total 68,933 55,881 70,749 72,901 2,152 Net Increase (Decrease) $ 109,180 $ 23,520 $ 6,390 $ 8,686 $ 2,296 18

22 THE GENERAL FUND The General fund is the chief operating fund of the City. The fund receives a greater variety of taxes and other general revenues than any other governmental fund. The General fund includes revenues such as general property taxes, licenses and permits, fines and penalties, rents, charges for current services, and interest earnings. The fund finances a wider range of activities than any other fund. Most of the cost of general government operations, public safety, and public works of the City are financed from the General fund. 19

23 GENERAL BUDGET SUMMARY Revenues and Description YTD as of 2018 PERCENT ACTUAL ACTUAL 12/31/ BUDGET BUDGET CHANGE Revenues Property Taxes $ 2,790,717 $ 3,094,344 $ 3,223,304 $ 3,243,164 $ 3,675, % Unallotment Special Levy % PERA Special Levy % Tax Abatement Special Levy 49, ,604 61, % Market Value Credit % Debt Levies 182, , , , , % Debt Levy MV Water Park Bond 163, , % Mobile Home Tax 2,881 4,276 3,111 4,000 4, % Lodging Tax - Hotel/Motel 26,392 23,945 26,177 25,000 25, % Gas Utility Franchise Fee 97,164 97,321 72,878 97, , % Cable Television 117, ,115 90, , , % Licenses - Liquor 1,207 29,642 34,278 18,000 27, % Licenses - Other 221 3,890 3,480 3,500 4, % Licenses - Rental Housing 19,810 11,050 33,660 22,500 22, % Building Permits 202,790 99, , , , % Animal Licensing 1,455 1,315 1,110 1,700 1, % Permits and Fees - Other 4,736 5,389 4,008 8,000 8, % Excavation Permits 7,077 5,736 4,633 7,000 7, % Building Permit Surcharge ,000 1, % Federal Grant - Police 3, ,000 2, % Federal Grant Funding 2, ,000 2, % State Grant % Local Government Aid 2,675,228 2,689,060 2,695,662 2,695,662 2,786, % Insurance Prem. Tax - Police 111, , , , , % State Aid (636) % State Grant , % State Grant Aid 7,441 14,976 11,446 5,000 12, % State Grant - Police Grant 5,398 4, % State Grant - Disabled Officer 4,303 3,853 3,529 4,000 3, % PERA State Aid 9,455 9,455 9,455 9,455 9, % Regional Grants & Funding 30, , % County Grant And Aid - Hwys 25,320 35,927-25,000 25, % County Miscellaneous Payments 2,905 1,283 8,323 3,500 4, % Revenue from School District 65,833 67,301 71,128 67,000 67, % Animal Impound Fees ,190 1,000 1, % Rental Housing/Crim Hist Check 7,735 7,125 5,955 8,000 8, % Fire Call Charges , % Extinguisher Sales Account % Water Park Passes - Resident - 8,103 8,581 13,000 17, % Water Park Passes - Nonresiden - 3,825 2,442-3, % Water Park Daily Admissions - 73,965 68,324 77,000 76, % Water Park Annual Passes - 14,046 16,810 13,500 17, % Water Park Lessons ,000 4, % WP - Aquasize & Lap Charges - 2,582 2,682 2,700 2, % Water Park Concessions - 43,664 39,957 47,000 47, % WP Pool Rental/Bdays/Events - 10,445 8,613 8,000 9, % Lifeguard Certification ,850-1, % Park Dedication Fee - (9,964) % Park User Fees 5,606 5,846 4,891 6,500 6, % Public Safety Ctr Community Rm 1, ,000 1, % Code Enforcement Charges 2, ,540 3,000 3, % Other Service Charges 3,244 1,236 1,122 6,000 6, % Service Charge - Fire Response 900 1, ,000 1, % Administrative Charges 4,345 1,716 4,655 4,000 4, % Court Fines 23,716 15,413 10,135 22,500 22, % Court Requested DARE Fines % Interest Earnings 2,369 58, ,366 20,000 40, % Investment Income 4,928 (16,879) 49,603-19, % 20

24 GENERAL BUDGET SUMMARY Revenues and Description YTD as of 2018 PERCENT ACTUAL ACTUAL 12/31/ BUDGET BUDGET CHANGE Revenues Market Value Adj. - Investment 16, % Rents - Property 27,300 30,750 39,110 29,500 30, % Rents - Other 40,800 40,800-40,800 40, % Contributions - Charitable 6,865 62,454 2,543 10,000 10, % Contribute-Tink Larson Stadium , % Misc. Revenue - Fire Dis 34,885 32,013 46,116 35,000 35, % Misc. Revenue - Vending , % Assessment Searches 4,543 6,615 6,454 4,200 6, % SCDIU Reimbursement - Police , % Misc Refund/Reimbursements 7,199 2,127 8,631 1,300 8, % POST Reimbursement-State of Mi - - 5,087-2, % Miscellaneous Revenue 8,237 2,234 5,030 4,000 4, % Transfer - Electric Fund 285, , , , , % Transfer - Sanitary Sewer 116, , , , , % Transfer - Storm Water 6,400 6,400 6,400 6,400 6, % Transfer - Water Fund 27,250 27,250 27,250 27,250 27, % Transfer - Electric Fund Admin 143, , , , , % Transfer - Capital Improvement - 38, % Total Revenues $ 7,394,921 $ 7,793,449 $ 8,260,475 $ 8,298,984 $ 9,039, % Legislative $ 159,482 $ 214,130 $ 155,224 $ 152,520 $ 152, % Administration 237, , , , , % Elections - 12,447 6,721-22, % Finance 315, , , , , % Law 116,274 99, ,737 95, , % Information Technology 129, , , , , % City Hall Building & Grounds 93, , , , , % Community Development 260, , , , , % Police 1,578,433 1,762,859 1,791,578 1,777,748 2,041, % Community Service 30,360 34,913 27,321 33,729 33, % Fire 422, , , , , % Civil Defense Operations 2,589 4,332 5,901 5,000 5, % Building and Code Compliance 227, , , , , % Engineering 333, , , , , % Street Maintenance 584, , , , , % Snow Removal 165, , , , , % Surface Water Management % Street Lighting 95,018 99, , , , % Traffic Signs & Markings 37,240 36,901 36,581 43,208 58, % Street Cleaning 33,653 52,080 51,444 48,013 54, % Recreation 100, , , , , % Waterpark Operations - 254, , , , % Park Maintenance 491, , , , , % Waseca Lesueur Regional Librar 29,908 31,607 33,670 43,386 43, % Transportation 20,400 20,400 20,400 20,400 20, % Non Departmental General Expen 17,209 7,716 5,592 23,000 21, % Insurance 139,292 (1,558) (432) - 35, % Flexible Benefit Plan 1,551 1,682 1,707-2, % Appropriations 40, % Salary Adjustments , % Transfer B Refunding 163, , % Transfers 1,181,191 1,480,623 1,428,372 1,777,469 1,940, % Total $ 7,009,805 $ 7,783,987 $ 7,626,994 $ 8,296,463 $ 9,039, % 21

25 LEGISLATIVE YTD as of 2018 PERCENT ACTUAL ACTUAL 12/31/ BUDGET BUDGET CHANGE Personnel Regular Employees $ 51,000 $ 51,000 $ 51,000 $ 51,000 $ 51, % FICA 1,310 1,310 1,415 1,310 1, % PERA 1,493 1,493 1,409 1,409 1, % Medicare % Worker's Comp Expense % Total Personnel 54,542 54,669 54,807 54,585 54, % Supplies Office Supplies % General Supplies % Total Supplies % Communications 1,800 2,545 5,660 2,000 2, % Conferences and Schools 1,310 1,444 2,105 1,700 1, % Car Allowance/Mileage % Publishing and Advertising 839 1, % Printing and Publishing 2,476 2, ,500 2, % Total Services and Charges 6,815 7,489 9,654 7,500 7, % Charges Dues and Subscriptions 26,159 26,522 27,368 27,000 27, % Lodging Tax Payment to TVB 25,072 22,748 25,876 23,750 23, % Community/Special Projects 5,017 69,038 4,317 6,000 6, % Community Enhancements 31,500 33,250 33,000 33,000 33, % BEST Contribution 10, % Human Rights Commission % Total Charges 97, ,558 90,561 89,950 89, % TOTAL EXPENDITURES $ 159,481 $ 214,130 $ 155,224 $ 152,435 $ 152, % 22

26 ADMINISTRATION YTD as of 2018 PERCENT ACTUAL ACTUAL 12/31/ BUDGET BUDGET CHANGE Personnel Regular Employees $ 155,552 $ 173,983 $ 186,746 $ 176,333 $ 196, % Overtime 2,000 2,238 1,516 1,000 1, % Car/Mileage Allowance 3,561 3,600 3,634 3,600 3, % Cellphone Reimbursement % Longevity 1,102 1,011-1, % FICA 10,159 11,087 11,899 11,321 12, % PERA 12,036 13,293 14,120 13,382 14, % Medicare 2,376 2,593 2,783 2,648 2, % Insurance Rebate - Health 2,400 2,400 2,400 2,400 2, % Insurance 15,363 21,851 20,153 20,617 20, % VEBA/HSA Trust Funding 4,450 5,452 5,177 7,450 8, % Life Insurance % Disability Insurance % Worker's Comp Expense - 1, ,824 2, % Total Personnel 210, , , , , % Supplies Office Supplies 1, ,000 1, % General Supplies 64 3,901 7, % Total Supplies 1,114 4,431 7,520 1,000 1, % Professional Services 22,371 29,053 38,234 28,250 28, % Contractual Services % Moving Costs % Communications % Conferences and Schools 1,343 2,923 2,921 2,500 2, % Car Allowance/Mileage % Publishing and Advertising ,136 10,000 10, % Printing and Publishing ,000 1, % Total Services and Charges 24,967 34,188 43,801 42,900 42, % Charges Repair/Maintenance - Equipment % Dues and Subscriptions 113 1, ,000 1, % Vending ,000 1, % Computer Financing Account % Total Charges 980 1,871 1,429 2,000 2, % TOTAL EXPENDITURES $ 237,726 $ 281,763 $ 303,938 $ 289,510 $ 313, % 23

27 ELECTIONS YTD as of 2018 PERCENT ACTUAL ACTUAL 12/31/ BUDGET BUDGET CHANGE Personnel Part-time Employees $ - $ 11,655 $ - $ - $ 13, % Total Personnel - 11, , % Supplies Office Supplies , % Total Supplies , % Contractual Services - - 6,000-7, % Car Allowance/Mileage % Publishing and Advertising % Total Services and Charges ,000-7, % TOTAL EXPENDITURES $ - $ 12,447 $ 6,721 $ 721 $ 22, % 24

28 FINANCE YTD as of 2018 PERCENT ACTUAL ACTUAL 12/31/ BUDGET BUDGET CHANGE Personnel Regular Employees $ 209,250 $ 217,937 $ 213,719 $ 240,994 $ 221, % Overtime ,000 1, % Part-time Employees - 4,062 8, % Cellphone Reimbursement % Severance Pay - - 1, % FICA 13,238 13,201 13,339 15,104 13, % PERA 16,450 16,466 15,663 18,231 16, % Medicare 3,096 3,087 3,120 3,532 3, % Insurance Rebate - Health 2,900 1,500 1,900 1,200 1, % Insurance 32,562 40,769 35,628 45,940 46, % VEBA/HSA Trust Funding 11,900 17,875 14,426 21,000 14, % Life Insurance % Disability Insurance 897 1, , % Worker's Comp Expense - 2,136 1,112 2,136 3, % Total Personnel 293, , , , , % Supplies Office Supplies 660 1,501 1,000 1,000 1, % Safety Equipment - - 1, % Wellness Program - - 5,670-6, % Total Supplies 660 1,501 8,189 1,000 7, % Professional Services 16,077 16,407 16,772 16,300 16, % Contractual Services ,138 1,000 1, % Communications 610 1,442 1,243 1,500 1, % Conferences and Schools 1,361 3,551 4,447 4,000 4, % Car Allowance/Mileage % Publishing and Advertising % Printing and Publishing , % Total Services and Charges 20,432 23,962 26,845 25,000 25, % Charges Cash Over/Short (2) (35) (6) % Dues and Subscriptions % Total Charges % TOTAL EXPENDITURES $ 315,081 $ 345,114 $ 347,831 $ 378,208 $ 356, % 25

29 LAW YTD as of 2018 PERCENT ACTUAL ACTUAL 12/31/ BUDGET BUDGET CHANGE Professional Services $ 113,632 $ 94,135 $ 104,018 $ 90,000 $ 100, % Contractual Services 2,642 5,381 2,719 5,000 5, % Total Services and Charges 116,274 99, ,737 95, , % TOTAL EXPENDITURES $ 116,274 $ 99,516 $ 106,737 $ 95,000 $ 105, % 26

30 INFORMATION TECHNOLOGY YTD as of 2018 PERCENT ACTUAL ACTUAL 12/31/ BUDGET BUDGET CHANGE Supplies Computer Supplies $ - $ 15,146 23,458 $ 23,458 $ 30, % Total Supplies - 15,146 23,458 23,458 30, % Contractual Services - 71,418 90,251 62,000 83, % PEG Channel , % Total Services and Charges - 71,418 90,251 65,000 83, % Charges Software License Fees - 32,918 37,350 23,000 35, % Total Charges - 32,918 37,350 23,000 35, % TOTAL EXPENDITURES $ - $ 119,482 $ 151,059 $ 111,458 $ 148, % 27

31 CITY HALL BUILDINGS & GROUNDS YTD as of 2018 PERCENT ACTUAL ACTUAL 12/31/ BUDGET BUDGET CHANGE Supplies Office Supplies $ 4,048 $ 5,061 $ 2,634 $ 4,000 $ 4, % Motor Fuels % General Supplies 6,754 11,142 4,163 6,000 6, % Bldg. Repair/Maint. Supplies 5,287 3, ,000 5, % City Shop Charges 627 1, % Total Supplies 16,972 21,591 7,614 15,000 15, % Professional Services - 4,045 2,827 1,500 2, % Contractual Services 34,444 29,901 38,760 40,000 39, % Communications 3,560 6,924 3,778 6,000 6, % General Liability - 11,059 9,597 12,042 12, % Utilities 24,617 24,330 24,961 33,000 33, % Total Services and Charges 62,621 76,259 79,923 92,542 92, % Charges Repair and Maintenance 14,194 30,281 16,553 39,200 39, % Total Charges 14,194 30,281 16,553 39,200 39, % TOTAL EXPENDITURES $ 93,787 $ 128,131 $ 104,090 $ 146,742 $ 146, % 28

32 COMMUNITY DEVELOPMENT YTD as of 2018 PERCENT ACTUAL ACTUAL 12/31/ BUDGET BUDGET CHANGE Personnel Regular Employees $ 109,044 $ 88,110 $ 129,590 $ 134,691 $ 138, % Overtime 1,981 2, ,500 2, % Car/Mileage Allowance % Cellphone Reimbursement % Longevity , % FICA 6,712 5,607 7,900 9,942 8, % PERA 8,047 6,689 9,784 10,486 10, % Medicare 1,570 1,311 1,848 2,325 2, % Insurance Rebate - Health 2,400 2,000 2,796 3,000 2, % Insurance 12,162 14,566 15,328 15,897 15, % VEBA/HSA Trust Funding 4,150 4,496 5,307 5,650 6, % Life Insurance % Disability Insurance % Worker's Comp Expense - 1, ,335 1, % Total Personnel 147, , , , , % Supplies Office Supplies 1,260 1, ,500 1, % Computer Supplies 1, % General Supplies 29 6,408-2,150 1, % Total Supplies 3,274 7, ,650 2, % Professional Services 2,898 5,504 8,531 24,000 16, % Communications % Conferences and Schools ,113 1,000 1, % Car Allowance/Mileage % Publishing and Advertising 2,159 1, ,000 1, % Printing and Publishing % Total Services and Charges 7,140 8,168 10,520 27,750 19, % Charges Tax Abatement Payments 29,601 59,806 59,806 54,000 61, % Dues and Subscriptions % Total Charges 31,649 59,806 59,806 54,800 62, % TOTAL EXPENDITURES $ 190,045 $ 203,922 $ 245,858 $ 276,302 $ 275, % 29

33 POLICE YTD as of 2018 PERCENT ACTUAL ACTUAL 12/31/ BUDGET BUDGET CHANGE Personnel Regular Employees $ 854,246 $ 1,095,597 $ 1,142,005 $ 1,112,563 $ 1,295, % Overtime 2, ,843 3,600 4, % Overtime - Extra Shift 33,068 23,382 26,927 36,000 38, % Overtime - Court Time 2, ,098 2,874 3, % Overtime - Investigations 3,418 1,090 2,932 4,700 5, % Part-time Employees 58, % Clothing/Uniform Allowance 7,872 8,327-12, % Longevity 5,993 7,442-7, % FICA 4,461 5,758 6,125 5,671 6, % PERA 5,130 6,936 7,269 6,860 7, % Medicare 12,617 15,161 15,740 16,047 18, % Pera (Police & Fire) 126, , , , , % Insurance Rebate - Health 13,900 20,300 20,000 20,400 20, % Insurance 113, , , , , % Insurance - PERA Disabilitant 25,832 20,371 20,160 25,369 27, % VEBA/HSA Trust Funding 51,144 53,325 55,504 51,450 62, % Life Insurance 2,139 3,738 3,696 3,700 3, % Disability Insurance 3,699 4,841 4,622 4,648 5, % Unemployment - 1,326 (88) % Worker's Comp Expense - 22,001 5,535 27,968 27, % Total Personnel 1,326,810 1,576,279 1,595,541 1,619,648 1,859, % Supplies Office Supplies 4,511 4,617 5,054 2,500 4, % Computer Supplies 2, % Motor Fuels 33,129 20,375 23,302 25,000 20, % General Supplies 11,867 3,351 4,403 4,000 4, % Uniforms 10,803 8,873 22,353 5,000 18, % Safety Equipment 10,619 7,239 3,126 5,000 4, % Equipment Parts ,000 1, % Vehicle Maintenance 1,809 1,155 1,059 2,000 2, % Bldg. Repair/Maint. Supplies - 2,101 2,962 1,000 1, % City Shop Charges 34,428 18,722 18,148 15,000 18, % Total Supplies 110,005 67,773 80,660 60,500 73, % Professional Services 4,149 1,444 3,111 3,000 3, % Contractual Services 11,670 31,390 23,640 13,000 16, % Communications 17,602 17,204 16,034 13,000 13, % Shared Records/Communications 6,642 8,442 8,066 6,642 9, % Conferences and Schools 15,562 19,330 16,756 17,000 20, % Car Allowance/Mileage % Publishing and Advertising 492 (133) % Printing and Publishing 11, ,000 1, % General Liability - 18,637 20,081 18,658 19, % Utilities - 9,786 11,033 10,000 10, % Total Services and Charges 67, ,285 99,879 82,700 91, % Charges Repair/Maintenance - Equipment 3, ,796 2,000 4, % Dues and Subscriptions 2,142 1,995 1,878 2,000 2, % Drug Investigation and Forfeit - - (320) 3, % SWAT Program Costs 4,900 2,025 4,480 3,000 5, % Dare Program 3,455 3,605 2,354 3,000 3, % Police Reserve Costs % Police Liaison Costs % Prevention Programs 1,704 3,039 2,224 1,500 1, % Police Separation Contribution % Safety Program % Total Charges 23,819 12,521 15,498 14,900 16, % TOTAL EXPENDITURES $ 1,528,585 $ 1,762,858 $ 1,791,578 $ 1,777,748 $ 2,041, % 30

34 COMMUNITY SERVICE YTD as of 2018 PERCENT ACTUAL ACTUAL 12/31/ BUDGET BUDGET CHANGE Personnel Regular Employees $ 2 $ - $ - $ - $ - 0.0% Crossing Guards 15,465 17,276 16,690 17,584 17, % FICA 964 1,071 1,035 1,090 1, % Medicare % Total Personnel 16,657 18,598 17,967 18,929 18, % Supplies General Supplies % Uniforms % Total Supplies ,200 1, % Contractual Services 13,600 16,266 9,300 13,600 13, % Total Services and Charges 13,600 16,266 9,300 13,600 13, % TOTAL EXPENDITURES $ 30,361 $ 34,914 $ 27,321 $ 33,729 $ 33, % 31

35 FIRE YTD as of 2018 PERCENT ACTUAL ACTUAL 12/31/ BUDGET BUDGET CHANGE Personnel Regular Employees $ 128,990 $ 130,857 $ 137,494 $ 132,784 $ 153, % Overtime 32,588 38,424 47,724 28,000 51, % Part-time Employees 62,485 55,619 62,312 69,428 95, % Clothing/Uniform Allowance 1,800 1,800-1, % FICA 4,092 3,335 3,242 4,119 5, % PERA , % Medicare 3,304 3,202 3,465 2,605 4, % Pera (Police & Fire) 27,375 28,218 30,357 27,038 33, % Insurance Rebate - Health 1,200 1,200 1,200 1,200 1, % Insurance 42,356 40,257 38,963 38,279 37, % VEBA/HSA Trust Funding 11,125 11,125 11,125 11,125 15, % Life Insurance % Disability Insurance % Worker's Comp Expense - 17,706 1,116 16,962 18, % Total Personnel 320, , , , , % Supplies Office Supplies , % Computer Supplies % Motor Fuels 2,637 1,789 2,230 4,200 4, % Fire Dept. Grant Expend. - 6, % Extinguisher Supplies 1,791 1,490 1,530 1,800 1, % General Supplies 3,512 3,946 7,288 4,500 5, % Uniforms 12,222 15,161 18,267 18,000 19, % Safety Equipment - 2,840 2,859 1,500 1, % Equipment Parts 4,766 5,113 3,361 5,000 4, % Vehicle Maintenance % Bldg. Repair/Maint. Supplies 4,063 12,315 9,561 4,500 4, % City Shop Charges 8,996 9,409 13,687 10,000 15, % Small Tools % Total Supplies 39,092 58,543 59,710 50,750 57, % Contractual Services 18,567 11,790 15,835 11,525 11, % Communications 7,933 4,550 5,985 4,000 4, % Conferences and Schools 5,202 3,167 4,045 4,000 4, % Training/Special Drills 8,066 11,891 10,139 10,500 10, % Car Allowance/Mileage % Publishing and Advertising , % General Liability - 5,756 5,918 6,204 6, % Utilities 14,774 14,030 15,072 20,000 15, % Total Services and Charges 55,110 51,653 59,557 56,429 51, % Charges Repair and Maintenance 5,419 2,373 6,125 6,000 6, % Repair/Maintenance - Equipment % Dues and Subscriptions 2,512 3,292 4,450 3,500 3, % Total Charges 8,478 5,665 10,575 9,500 9, % Capital Outlay Machinery % Total Capital Outlay % TOTAL EXPENDITURES $ 422,929 $ 450,387 $ 468,101 $ 452,442 $ 538, % 32

36 CIVIL DEFENSE OPERATIONS YTD as of 2018 PERCENT ACTUAL ACTUAL 12/31/ BUDGET BUDGET CHANGE Charges Repair and Maintenance $ 2,589 $ 4,332 $ 5,901 $ 5,000 $ 5, % Total Charges 2,589 4,332 5,901 5,000 5, % TOTAL EXPENDITURES $ 2,589 $ 4,332 $ 5,901 $ 5,000 $ 5, % 33

37 BUILDING & CODE COMPLIANCE YTD as of 2018 PERCENT ACTUAL 12/31/ BUDGET BUDGET CHANGE Personnel Regular Employees $ 80,342 $ 75,237 $ 80,413 $ 79, % Overtime , % Part-time Employees 3,021 6, % Longevity % FICA 5,201 4,874 4,166 5, % PERA 6,057 5,664 5,039 6, % Medicare 1,216 1, , % Insurance Rebate - Health 1, , % Insurance 8,543 15,428 8,127 17, % VEBA/HSA Trust Funding 4,000 6,908 4,500 6, % Life Insurance % Disability Insurance % Worker's Comp Expense , % Total Personnel 111, , , , % Supplies Office Supplies ,000 1, % Motor Fuels % City Shop Charges % Total Supplies 1, ,800 1, % Professional Services 120, , , , % Contractual Services 1,696 3,197 5,000 4, % Communications , % Conferences and Schools % Car Allowance/Mileage % Printing and Publishing % General Liability % Total Services and Charges 123, , , , % Charges Dues and Subscriptions % Total Charges % TOTAL EXPENDITURES $ 236,176 $ 247,084 $ 218,261 $ 257, % 34

38 ENGINEERING YTD as of 2018 PERCENT ACTUAL ACTUAL 12/31/ BUDGET BUDGET CHANGE Personnel Regular Employees $ 134,158 $ 244,082 $ 252,027 $ 238,725 $ 289, % Overtime 3, ,000 3, % Part-time Employees 9, % Car/Mileage Allowance - 1,800 1,800 1,800 1, % Cellphone Reimbursement 1,080 1,974 1,906 1,906 1, % Longevity 1,629 1,492-1, % FICA 9,207 15,011 15,478 15,255 18, % PERA 10,405 18,441 18,907 18,176 21, % Medicare 2,153 3,510 3,620 3,568 4, % Insurance Rebate - Health 2,763 3,600 4,008 3,600 4, % Insurance 13,755 27,959 25,201 23,413 29, % VEBA/HSA Trust Funding 5,500 14,500 13,350 12,180 12, % Life Insurance % Disability Insurance 566 1,118 1,109 1,022 1, % Worker's Comp Insurance - 12,396 1,209 12,396 13, % Total Personnel 194, , , , , % Supplies Office Supplies ,000 2, % Computer Supplies 3, ,250 1, % Motor Fuels 1,947 1, ,300 1, % General Supplies 2, , % Safety Equipment , % Equipment Parts % Vehicle Maintenance % City Shop Charges 1,109 1, % Total Supplies 9,674 3,845 2,833 7,050 8, % Professional Services 97, ,000 10, % Contractual Services 3,436 2,704 7,448 8,200 8, % Communications 1,240 1,079 1,262 1,500 1, % Conferences and Schools 1,950 3,178 2,153 4,000 4, % Car Allowance/Mileage % Publishing and Advertising % General Liability % Total Services and Charges 104,132 7,813 11,881 26,762 25, % Charges Repair/Maintenance - Equipment 679 1, ,500 2, % Dues and Subscriptions % Total Charges 4,239 2, ,400 3, % TOTAL EXPENDITURES $ 312,957 $ 361,000 $ 355,084 $ 373,679 $ 439, % 35

39 STREET MAINTENANCE YTD as of 2018 PERCENT ACTUAL ACTUAL 12/31/ BUDGET BUDGET CHANGE Personnel Regular Employees $ 209,358 $ 218,984 $ 239,514 $ 217,950 $ 279, % Overtime 2, ,909 12, % Part-time Employees ,140 5, % Cellphone Reimbursement 2,411 2,360 2,371 2,333 2, % Longevity 2,105 2,378-2, % FICA 14,163 13,467 14,783 14,539 18, % PERA 16,734 16,508 17,945 17,412 18, % Medicare 3,312 3,150 3,457 3,400 4, % Insurance Rebate - Health 4,788 3,948 4,596 3,888 4, % Insurance 26,778 36,302 30,455 33,412 41, % VEBA/HSA Trust Funding 13,581 15,457 13,837 15,201 18, % Life Insurance , % Disability Insurance 876 1, , % Worker's Comp Expense - 14,238 1,925 14,238 16, % Total Personnel 297, , , , , % Supplies Office Supplies ,000 1, % Motor Fuels 54,284 32,499 32,785 50,900 50, % General Supplies 93,265 27,872 44,060 50,000 50, % Street Patching - 62,730 62,709 60,000 60, % Uniforms 5,081 7,016 7,255 6,800 7, % Safety Equipment % Equipment Parts % Vehicle Maintenance % Bldg. Repair/Maint. Supplies - 4,232 10,000 10, % City Shop Charges 73, ,627 76,322 83,000 83, % Small Tools 1, ,500 1, % Total Supplies 230, , , , , % Contractual Services 85,442 9,103 7,651 15,000 15, % Mosquito Spraying 14,263 18,495 17,075 20,000 20, % Communications 1, ,500 1, % Conferences and Schools ,500 1, % Publishing and Advertising % General Liability - 10,848 7,704 12,308 12, % Utilities 12,954 16,387 16,104 20,000 20, % Total Services and Charges 114,958 56,413 49,380 70,608 70, % Charges Repair and Maintenance % Repair/Maintenance - Equipment % Dues and Subscriptions % Safety Program % Total Charges 2,658-1,009 1,300 1, % TOTAL EXPENDITURES $ 645,793 $ 620,724 $ 611,743 $ 679,461 $ 754, % 36