2018 Levy / Budget Documents

Transcription

1 2018 Levy / Budget Documents

2 December 19, 2017 Honorable Mayor and City Council City of Forest Lake 1408 lake Street South Forest Lake, MN Introduction Enclosed is the 2018 Final Budget as prepared by city staff. As you are aware, the construction of the 2018 budget is a process which includes Mayor, City Council, and staff input, budget work sessions, and culminating with this preliminary document to be approved by City Council. The following outlines the levy compared to the prior year. Tax Levy Summary Overall, the tax levy includes dollars levied for general operations, debt service and capital improvements. The preliminary levy was established at $10,046,340 or an increase of $570,115 from The final levy approved in December was $10,002,450 or an increase of $549,225 from Of this increase, $221,000 is due to the City Center debt, $278,225 is due to operational needs and $50,000 is for the Ecomonic Development Authority. The breakdown for the approved 2018 levy is as follows: Final Final % Increase (Decrease) General Fund General Purpose $ 7,323,225 $ 7,271, % Total General Fund Levy $ 7,323,225 $ 7,271, % Other Levies Economic Development $ 23,000 $ 50, % Capital Equipment Replacement - 330,000 N/A Debt Service Equipment 222, , % Debt Service Industrial Park 147, , % Debt Service YMCA 570, , % Debt Service City Center 1,190,000 1,411, % Total Other Levies $ 2,153,000 $ 2,731, % Total General Purpose Levy $ 7,346,225 $ 7,651, % Total Debt Service Levy 2,130,000 2,351, % Total City Levy $ 9,476,225 $ 10,002, %

3 WASHINGTON COUNTY PROPOSED VALUES FOR TAXES PAYABLE IN 2018 The following table shows the Total Tax Capacity based on the County report: The following table shows the Taxable Market Value based on the County report:

4 Below is the estimated City Property Tax Rate calculation with prior year comparison: Actual Proposed % Pay 2017 Pay 2018 Change Certified Levy 9,476, ,002, % Fiscal Disparities Distribution (1,192,876.00) (1,246,925.00) 4.53% Local Levy 8,283, ,755, % Actual Rate 43.47% 41.83% -3.78% Net Tax Capacity 19,053, ,930, % As you can see, the estimated tax rate for pay 2018 is projected to decrease from 43.47% to 41.83%. The following table indicates how property class rates are applied to the various property classes. This indicates that the tax rate for a commercial building will be taxed double what a residential property pays when the value is over $150,000. Real Property Description Local Taxes Payable Residential homestead first $500, % over $500, Residential non-homestead one to three units 1.25 Agricultural homestead house, Garage, One Acre first $500, over $500, Commercial-Industrial and public utility first $150, over $150, Taxes are calculated by multiplying the Taxable Market Value by the Class Rate by the City s tax rate. We have summarized in the table below what a few properties would be taxed for the values shown: 2016 Residential Market Value 2017 City Tax 2017 Residential Market Value Estimated 2018 City Tax % Change $ Change Incr/(Decr) $ 223, $ $ 234, $ % $ $ 106, $ $ 112, $ % $ $ 159, $ $ 168, $ % $ $ 265, $ 1, $ 280, $ 1, % $ $ 424, $ 1, $ 449, $ 1, % $ *Assumes 5.9% change in market value from 2016 to 2017, as the City median change.

5 Tax Relief Programs The State has three direct property tax relief programs: the homestead credit refund, the renter s refund, and the special property tax refund (also known as the targeting program ). Homestead credit refund The homestead credit refund is a program that provides a refund to homeowners when their property taxes exceed a certain percentage of the household s income. The 2013 Legislature renamed the former property tax refund program and also approved modifications to the eligibility guidelines and the refund structure that will increase the number of taxpayers eligible to receive the refund. Renter's refund Renters may be eligible for a separate program referred to as the renter property tax refund or the renter s credit. The renter s property tax refund program is a state-paid refund that provides tax relief to renters whose rent and implicit property taxes are high relative to their incomes. Under the program, rent constituting property taxes is assumed to equal 17 percent of rent paid. If rent constituting property tax exceeds a threshold percentage of income, the renter is eligible for a refund equal to a percentage of the tax over the threshold, up to a maximum amount. Special property tax refund The special property tax refund program, frequently referred to as the targeting program, directs property tax relief to homeowners who have large property tax increases from one year to the next. The special property tax refund has no income component, and a homeowner qualifies if the property tax on the home has increased by more than 12 percent over the previous year s tax and if the increase is over $100. The maximum refund is $1,000

6 A summary of budgeted funds for the City are as follows: Revenue Expense/Expenditure Net Change in Fund Balance 101 General Fund $ 9,543,840 $ 9,543,840 $ Park Dedication 130, ,140 (70,340) 205 Surface Water Management 545, ,350 28, Drug Forfeiture 35,000 35, Lease Revenue Public Facility 1,411,000 1,486,980 (75,980) 211 Capital Improvement Fund 2,111,820 2,071,070 40, Economic Development Fund 52,000 53,490 (1,490) 214 TIF #1 Industrial Park Fund 46, , TIF #2 Cherrywood Pointe 115, ,734 9, TIF #87 Centennial Office Park - 88 (88) 250 Airport Fund 118, ,750 (8,209) 251 Headwaters Industrial Park 253, ,235 19, Debt Service 222, ,630 (9,130) 322 Debt Service Public Facilities 1,486,980 1,487,430 (450) 325 Debt Service YMCA 570, ,280 (27,280) 401 Capital Equipment Fund 392, ,000 (175,500) 631 Water 1,789,200 1,807,015 (17,815) 632 Sewer 2,982,250 2,662, ,700 $ 21,806,311 $ 21,728,266 $ 78,045 Fund summaries and ine item detail can be seen on the following pages.

7 City of Forest Lake 2018 Budget Summary General Fund General Fund Date of Adoption: December 4, 2017 Actual Budget Estimated Proposed Budget % Incr/(Decr) Revenues: Property Taxes $ 6,966,591 $ 7,323,225 $ 7,323,225 $ 7,271, % Licenses & Permits 525, , , , % Intergovernmental 862, , , , % Charges for Service 668, , , , % Fines & Forfeits 130, , , , % Interest 79,232 30,000 30,000 40, % Miscellaneous Revenue 93,665 56,400 56,400 62, % Total Revenues 9,327,169 9,516,338 9,516,338 9,458, % Expenditures: Current General Government Mayor and Council 56,723 58,680 58,680 57, % Administration 425, , , , % Finance 435, , , , % Elections 53, ,000 N/A Information Technology 152, , , , % Assessing 101, , , , % Legal 28,610 38,000 38,000 39, % Community Development 172, , , , % Gen Gov Bldg & Grounds 273, , , , % Total General Government 1,699,238 1,769,090 1,769,090 1,832, % Public Safety Police Protection 3,743,664 4,036,690 4,036,690 4,071, % Fire Protection 580, , , , % Fire Pension 135, , , , % Fire Inspection N/A Building Inspection 331, , , , % Emergency Management 7,371 11,470 11,470 11, % Animal Control 9,107 8,000 8,000 8, % Total Public Safety 4,808,128 5,140,013 5,140,013 5,260, % Public Works Streets 1,162,014 1,415,100 1,415,100 1,406, % Engineering Services 35,622 42,000 42,000 42, % Street Lighting 117, , , , % Maintenance Shop 61,015 79,960 79,960 79, % Composting 299,403 39,230 39,230 32, % Recycling 47,742 34,300 34,300 25, % Weed Harvester 68,373 57,195 57,195 67, % Total Public Works 1,791,636 1,767,785 1,767,785 1,768, %

8 Actual Budget Estimated Proposed Budget % Incr/(Decr) Culture and Recreation Parks Programs 113, , , , % Golf Course 6,943 7,540 7,540 6, % Parks Maintenance 227, , , , % Youth Service Bureau 19,583 18,000 18,000 17, % Senior Center 56,514 52,900 52,900 66, % Cable Television 6, N/A Human Rights Commission 1,130 3,460 3,460 3, % Total Culture and Recreation 431, , , , % Total Current Expenditures 8,730,202 9,231,028 9,231,028 9,436, % Capital Outlay General Government N/A Public Safety 20, , , % Public Works - 252, , % Culture and Recreation N/A Total Capital Outlay 20, , , % Debt Service Principal 19,464 8,310 8,310 7, % Interest N/A Agent Fees N/A Total Debt Service 19,464 8,310 8,310 7, % Total Expenditures 8,770,294 9,595,338 9,595,338 9,443, % Excess of Revenues Over 556,875 (79,000) (79,000) 15, % (Under) Expenditures Other Financing Sources (Uses) Operating Transfer In 75,000 75,000 75,000 75, % Operating Transfer Out (645,000) - (192,206) (100,000) N/A Sale of General Fixed Assets 10,765 10,000 10,000 10, % Insurance Recoveries 3, N/A Bond Issuance Costs N/A Bond Proceeds Equipment N/A Total Other Financing (556,192) 85,000 (107,206) (15,000) % Sources (Uses) Net Change in Fund Balance 683 6,000 (186,206) - Fund Balances: Beginning of Year 5,612,599 5,613,282 5,613,282 5,427,076 End of Year $ 5,613,282 $ 5,619,282 $ 5,427,076 $ 5,427,076

9 General Ledger REVENUE DETAIL 2018 BUDGET User: gayle.bauman Printed: 11/28/17 13:34:17 Period Fiscal Year 2018 Account Number Description 2016 ACTUAL 2017 BUDGET 2017 YTD GENERAL FUND TAXES SPECIAL ASSESSMENTPRINCIPAL PROPERTY TAXES 6,966, ,323, ,871, ,271, MOBILE HOME TAXES SPECIAL ASSESSMENTINTEREST PAYMENT IN LIEU OF TAXES GRAVEL TAX TAXES 6,966, ,323, ,871, ,271, LICENSES & PERMITS LIQUOR LICENSES 38, , , , CORPORATE LICENSES 3, , , , TOBACCO LICENSES 6, , , , GAMBLING PERMITS SIGN PERMITS , , PLANNING & ZONING PERMITS 40, , , , FIRE INSPECTION PERMITS 12, , , , MASTER GAS INSTALLER LICENSE 2, , , , BUILDING PERMITS 324, , , , BUILDING PERMIT PENALTIES 2, , SIGN PERMITS GAS INSTALLHEATING PERMITS 47, , , , PLUMBING PERMITS 44, , , , BUILDING FIRE SPRINKLER FEES DOG LICENSEANIMAL CONTROL , , STREET OPENING LICENSE EXCAVATING LICENSE INSPECTIONS LICENSES & PERMITS 525, , , , INTERGOVERNMENTAL REVENUE MET COUNCIL GRANT , , FEDERAL GRANTS 37, , , , STATE GRANTS 12, , , , STATE OF MNPUB SAFETY BENEFIT 7, , , STATE POLICE REIMB TRAING 214, , , , FIREFEDERAL GRANTS STATE OF MNREIMB FIRE 6, , , , STATE FIRE RELIEF PENSION AID 135, , , , FEDERAL GRANTS STATE SNOW REMOVAL AID 2, , , STATE STREET MAINTENANCE AID 314, , , , WASHINGTON CO RECYCLING GRANT 34, , , , STATE GRANTS STATE GRANTS LOCAL GOVT GRANTS STATE GRANT CDBG FUNDS LOCAL GOVERNMENT AID (LGA) 73, , , , GL - REVENUE DETAIL 2018 BUDGET (11/28/2017-1:34 PM) Page 1

10 Account Number Description 2016 ACTUAL 2017 BUDGET 2017 YTD LOCAL PERFORMANCE AID , ST MN MV AG CREDIT 8, , , , STATE PERA AID 5, , , , LOCAL GOVT GRANTS 9, INTERGOVERNMENTAL REVENUE 862, , , , CHARGES FOR SERVICES FIRE ADMINISTRATION FEES 10, , , RENTALS 1, RENTALYSB 4, , , CHARGESCOPIESNOTARY ASSESSMENT SEARCH CHARGES 1, , , , MISC CHARGES FOR SERVICE ELECTION FILING FEES SALE OF MAPS & ZONING BOOKS POLICE SERVICEMET AIRPORT COM REPORT COPIES 2, , , , OTHER POLICE SERV REIMBURSEMNT SCHOOL SECURITYPOLICE LIAISON 283, , , , INVESTIGATIONSLICENSE APPS 2, , , , WASH COREIMB POLICE 1, , , , SAFETY CAMP FEES 2, , , , REPORT COPIES COLUMBUS FEES 139, , , , WYOMING FEES COLUMBUS FEES WYOMING FEES BLDG PERMIT PLAN CHECK FEES 149, , , , CHARGESCOPIESNOTARY SCANDIA FEES TOWER ANTENNA RENTAL 60, , , , CHARGES FOR SERVICES RID LITTER REVENUES SHELTERCOMM GARDEN RENTALS 2, , , FARMER'S MARKET FEES 4, , , , GOLF COURSELEASES , PARK USER FEES RENTALS 2, , , CHARGES FOR SERVICES 668, , , , FINES AND FORFEITS COURT FINESPROSECUTION 124, , , , LOCKOUT FEES 3, , , , LIQUORTOBACCO VIOLATION FEES , POLICEADMINISTRATIVE FINES FINES AND FORFEITS 128, , , , MISCELLANEOUS REVENUE REFUNDS & REIMBURSEMENTS REFUNDS & REIMBURSEMENTS CABLE TV ADMINSTRATIVE FEES 16, , , , CONTRIBUTIONSDONATIONS REFUNDS & REIMBURSEMENTS , , REFUNDS & REIMBURSEMENTS REFUNDS & REIMBURSEMENTS CONTRIBUTIONSDONATIONS REFUNDS & REIMBURSEMENTS REFUNDS & REIMBURSEMENTS 9, , , , DONATIONS - POLICE 3, , REFUNDS & REIMBURSEMENTS 2, , , , GL - REVENUE DETAIL 2018 BUDGET (11/28/2017-1:34 PM) Page 2

11 Account Number Description 2016 ACTUAL 2017 BUDGET 2017 YTD SAFETY CAMP DONATIONS 5, , , , DONATIONSFIRE 4, , REFUNDS & REIMBURSEMENTS STATE SURCHARGEBLDG PERMITS REFUNDS & REIMBURSEMENTS REFUNDS & REIMBURSEMENTS 3, , REFUNDS & REIMBURSEMENTS 7, REFUNDS & REIMBURSEMENTS CONTRIBUTIONSDONATIONS REFUNDS & REIMBURSEMENTS PARK-MISC CONTRIBUTIONSDONATN 1, , NORTHERN LIGHTS FEST DONATIONS 9, , , CONTRIBUTIONSDONATIONS REFUNDS & REIMBURSEMENTS REFUNDS & REIMBURSEMENTS INTEREST EARNINGS 79, , , , CONTRIBUTIONSDONATIONS 1, MISCELLANEOUS REVENUE 144, , , , OTHER FINANCING SOURCES AUCTION PROCEEDS 2, , , , INSURANCE RECOVERIES 3, , INSURANCE RECOVERIES AUCTION PROCEEDS INSURANCE RECOVERIES 26, , INSURANCE RECOVERIES INSURANCE RECOVERIES GAIN ON SALE OF ASSETS 10, , , , BOND PROCEEDS CAPITAL LEASE PROCEEDS BOND PREMIUM TRANSFERS IN 75, , , , OTHER FINANCING SOURCES 117, , , , GENERAL FUND 9,414, ,601, ,463, ,543, GL - REVENUE DETAIL 2018 BUDGET (11/28/2017-1:34 PM) Page 3

12 General Ledger EXPENDITURE DETAIL 2018 BUDGET User: gayle.bauman Printed: 11/28/17 13:34:55 Period Fiscal Year 2018 Account Number Description 2016 ACTUAL 2017 BUDGET 2017 YTD GENERAL FUND 1110 MAYOR & COUNCIL WAGES & BENEFITS FULL TIME WAGES 28, , , , PERA CONTRIBUTIONS FICA CONTRIBUTIONS 1, , , , MEDICARE HEALTH INSURANCE DENTAL INSURANCE WAGES & BENEFITS 30, , , , OFFICE OPERATING SEMINARS & TRAINING TELEPHONE POSTAGE PRINTING PUBLISHING & ADS INSURANCE MILEAGE REIMB , , , , RENTALS DUES & SUBSCRIPTIONS 6, , , , LMCIT DUES 17, , , MISCELLANEOUS , REFUNDS & REIMBURSEMENTS , , , , MAYOR & COUNCIL 56, , , , ADMINISTRATION WAGES & BENEFITS FULL TIME WAGES 268, , , , PART TIME WAGES 6, , , , OVERTIME WAGES , PERA CONTRIBUTIONS 20, , , , FICA CONTRIBUTIONS 15, , , , MEDICARE 3, , , , GL - EXPENDITURE DETAIL 2018 BUDGET (11/28/2017-1:34 PM) Page 1

13 Account Number Description 2016 ACTUAL 2017 BUDGET 2017 YTD HEALTH INSURANCE 52, , , , DENTAL INSURANCE 3, , , , HCSP BENEFIT LIFE INSURANCE DISABILITY INSURANCE , PCORI TAX WAGES & BENEFITS 371, , , , OFFICE , MOTOR FUEL , PROFESSIONAL SERVICES , , SEMINARS & TRAINING 2, , , , ADMINISTRATLABOR SERV FEES 10, , , , TELEPHONE , , INSURANCE 10, , , , MILEAGE REIMB 4, , , , , , , , RENTALS DUES & SUBSCRIPTIONS 2, , , , ADMINISTRATNBOOKS & PHAMLETS MISCELLANEOUS 6, , , , ADMINISTRATNPUBLISHING & ADS 7, , , , , , , , CAPITAL OUTLAY CAP OUTLAY-VEHICLES CAP OUTLAY-FURNITURE CAP OUTLAY-COMPUTERS CAP OUTLAY-EQUIPMENT CAPITAL OUTLAY ADMINISTRATION 418, , , , FINANCE WAGES & BENEFITS FULL TIME WAGES 150, , , , PART TIME WAGES OVERTIME WAGES 22, , , , PERA CONTRIBUTIONS 13, , , , FICA CONTRIBUTIONS 9, , , , MEDICARE 2, , , , HEALTH INSURANCE 30, , , , DENTAL INSURANCE 2, , , , HCSP BENEFIT LIFE INSURANCE DISABILITY INSURANCE PCORI TAX GL - EXPENDITURE DETAIL 2018 BUDGET (11/28/2017-1:34 PM) Page 2

14 Account Number Description 2016 ACTUAL 2017 BUDGET 2017 YTD 2018 WAGES & BENEFITS 231, , , , OFFICE 8, , , , OPERATING CLEANING REPAIR & MAINT , , , , AUDIT SERVICES 26, , , , PROFESSIONAL SERVICES 131, , , , SEMINARS & TRAINING , , , COMPUTER SUPPORT TELEPHONE 2, , , , POSTAGE 1, , , PRINTING PUBLISHING & ADS , INSURANCE 4, , , , MILEAGE REIMB , , , , REPAIR & MAINT - SUBS 2, , , , REPAIR & MAINT EQUIPMENT REPAIR & MAINT CONTRACTS 21, , , , DUES & SUBSCRIPTIONS , , MISCELLANEOUS 3, , , , REFUNDS & REIMBURSEMENTS , , , , CAPITAL OUTLAY CAP OUTLAY-FURNITURE CAP OUTLAY-COMPUTERS CAP OUTLAY-EQUIPMENT CAPITAL OUTLAY FINANCE 435, , , , ELECTIONS WAGES & BENEFITS PART TIME WAGES FICA CONTRIBUTIONS MEDICARE WAGES & BENEFITS OPERATING GL - EXPENDITURE DETAIL 2018 BUDGET (11/28/2017-1:34 PM) Page 3

15 Account Number Description 2016 ACTUAL 2017 BUDGET 2017 YTD PROFESSIONAL SERVICES 52, , , PUBLISHING & ADS , INSURANCE MILEAGE REIMB , , , ELECTIONS 53, , , INFORMATION TECHNOLOGY OPERATING 12, , , , , , , , SEMINARS & TRAINING 3, COMPUTER SUPPORT 136, , , , TELEPHONE MILEAGE REIMB , , , , REPAIR & MAINT EQUIPMENT DUES & SUBSCRIPTIONS MISCELLANEOUS REFUNDS & REIMBURSEMENTS CAPITAL OUTLAY CAP OUTLAY-COMPUTERS CAPITAL OUTLAY INFORMATION TECHNOLOGY 152, , , , ASSESSING ASSESSINGSERVICES 101, , , , PUBLISHING & ADS , , , INSURANCE , , , , ASSESSING 101, , , , LEGAL WAGES & BENEFITS FULL TIME WAGES FICA CONTRIBUTIONS MEDICARE GL - EXPENDITURE DETAIL 2018 BUDGET (11/28/2017-1:34 PM) Page 4

16 Account Number Description 2016 ACTUAL 2017 BUDGET 2017 YTD 2018 WAGES & BENEFITS LEGAL SERVICES 28, , , , PUBLISHING & ADS INSURANCE , , , , LEGAL 28, , , , COMMUNITY DEVELOPMENT WAGES & BENEFITS FULL TIME WAGES 69, , , , BOARD MEMBERS WAGES 2, , , , PART TIME WAGES 14, , , , OVERTIME WAGES UNEMPLOYMENT COMPENSATION PERA CONTRIBUTIONS 5, , , , FICA CONTRIBUTIONS 5, , , , MEDICARE 1, , , , HEALTH INSURANCE DENTAL INSURANCE 1, , , , HCSP BENEFIT LIFE INSURANCE DISABILITY INSURANCE PCORI TAX WAGES & BENEFITS 101, , , , OFFICE , OPERATING MOTOR FUEL , , LEGAL SERVICES 20, , , , ENGINEERING CHARGES 4, , , , PROFESSIONAL SERVICES -1, , , , SEMINARS & TRAINING 1, , , CITY MAPS UPDATES TELEPHONE 2, , , POSTAGE PRINTING PUBLISHING & ADS 1, , , INSURANCE 21, , , , MILEAGE REIMB , , , , REPAIR & MAINT CONTRACTS DUES & SUBSCRIPTIONS , , MISCELLANEOUS , REFUNDS & REIMBURSEMENTS GL - EXPENDITURE DETAIL 2018 BUDGET (11/28/2017-1:34 PM) Page 5

17 Account Number Description 2016 ACTUAL 2017 BUDGET 2017 YTD , , , CAPITAL OUTLAY CAP OUTLAY-COMPUTERS CAP OUTLAY-EQUIPMENT CAPITAL OUTLAY COMMUNITY DEVELOPMENT 154, , , , GENERAL GOVERNMENT BUILDINGS WAGES & BENEFITS FULL TIME WAGES 104, , , , PART TIME WAGES , , , OVERTIME WAGES , , PERA CONTRIBUTIONS 7, , , , FICA CONTRIBUTIONS 6, , , , MEDICARE 1, , , , HEALTH INSURANCE 10, , , , DENTAL INSURANCE , , HCSP BENEFIT LIFE INSURANCE DISABILITY INSURANCE PCORI TAX WAGES & BENEFITS 132, , , , OFFICE OPERATING 6, , , , CLEANING 2, , , , UNIFORMS & CLOTHING , , REPAIR & MAINT -1, , , BOILER INSPECTION-LICENSE TOOLS & SMALL EQUIP , , , , , , ENGINEERING CHARGES PROFESSIONAL SERVICES , TELEPHONE 3, , , , INSURANCE 10, , , , MILEAGE REIMB ELECTRIC UTILITIES 62, , , , GAS UTILITIES REFUSE DISPOSAL 3, , , , , , , , REPAIR & MAINT-BUILDINGS 48, , , , REPAIR & MAINT EQUIPMENT 2, , , , RENTALS , , LICENSES & PERMITS MISCELLANEOUS PROPERTY TAXES GL - EXPENDITURE DETAIL 2018 BUDGET (11/28/2017-1:34 PM) Page 6

18 Account Number Description 2016 ACTUAL 2017 BUDGET 2017 YTD , , , , CAPITAL OUTLAY PURCHASE OF LAND CAP OUTLAY-FURNITURE CAP OUTLAY-EQUIPMENT CAPITAL OUTLAY GENERAL GOVERNMENT BUILDINGS 273, , , , POLICE WAGES & BENEFITS FULL TIME WAGES 2,210, ,322, ,932, ,345, PART TIME WAGES , OVERTIME WAGES 142, , , , UNEMPLOYMENT COMPENSATION 4, PERA CONTRIBUTIONS 368, , , , FICA CONTRIBUTIONS 7, , , , MEDICARE 32, , , , HEALTH INSURANCE 416, , , , DENTAL INSURANCE 26, , , , HCSP BENEFIT 6, , , , LIFE INSURANCE 2, , , , DISABILITY INSURANCE 6, , , , POST EMPLOYMENT BENEFIT PCORI TAX WAGES & BENEFITS 3,224, ,369, ,859, ,395, OFFICE 12, , , , OPERATING 3, , , , CLEANING 37, , , , MOTOR FUEL 35, , , , UNIFORMS & CLOTHING 32, , , , REPAIR & MAINT 2, , , , TOOLS & SMALL EQUIP , , , , , , , LEGAL SERVICES 151, , , , ENGINEERING CHARGES MEDICAL , , , SEMINARS & TRAINING 22, , , , COMPUTER SUPPORT 33, , , , TELEPHONE 25, , , , POSTAGE 1, , , PUBLISHING & ADS INSURANCE 98, , , , MILEAGE REIMB REFUSE DISPOSAL , , , , REPAIR & MAINT - SUBS , , , GL - EXPENDITURE DETAIL 2018 BUDGET (11/28/2017-1:34 PM) Page 7

19 Account Number Description 2016 ACTUAL 2017 BUDGET 2017 YTD REPAIR & MAINT EQUIPMENT 21, , , , REPAIR & MAINT CONTRACTS 22, , , , RENTALS , , LICENSES & PERMITS 1, , , , DUES & SUBSCRIPTIONS 1, , , , CANINE PROGRAM 2, , , , MISCELLANEOUS 2, , , , REFUNDS & REIMBURSEMENTS EXPLORERS DONATION , , , , CAPITAL OUTLAY CAP OUTLAY-VEHICLES 20, , , CAP OUTLAY-FURNITURE CAP OUTLAY-COMPUTERS CAP OUTLAY-EQUIPMENT CAPITAL OUTLAY 20, , , POLICE 3,756, ,098, ,456, ,069, SAFETY CAMP SAFETY CAMP 2, , , , , , PROFESSIONAL SERVICES 4, , , , PUBLISHING & ADS , , , , MISCELLANEOUS SAFETY CAMP 8, , , , FIRE WAGES & BENEFITS FULL TIME WAGES 87, , , , PART TIME WAGES 168, , , , OVERTIME WAGES UNEMPLOYMENT COMPENSATION PERA CONTRIBUTIONS 14, , , , FICA CONTRIBUTIONS 10, , , , MEDICARE 3, , , , FIRE RELIEF PENSION 18, , , , HEALTH INSURANCE 10, , , , DENTAL INSURANCE HCSP BENEFIT LIFE INSURANCE DISABILITY INSURANCE PCORI TAX GL - EXPENDITURE DETAIL 2018 BUDGET (11/28/2017-1:34 PM) Page 8

20 Account Number Description 2016 ACTUAL 2017 BUDGET 2017 YTD 2018 WAGES & BENEFITS 314, , , , OFFICE , , OPERATING 13, , , , CLEANING MOTOR FUEL 8, , , , UNIFORMS & CLOTHING , , , AIR PAC ACCESSORIES 1, , , FIRE FOAM 2, , , BADGES & EMBLEMS FOOD - FIRE DEPT 1, , , REPAIR & MAINT , , TOOLS & SMALL EQUIP 10, , , , RADIOS & PAGERS 6, , , , TURN-OUT GEAR 13, , , , , , , , AUDIT SERVICES 4, , , , LEGAL SERVICES ENGINEERING CHARGES MEDICAL 5, , , , SEMINARS & TRAINING 14, , , , COMPUTER SUPPORT 4, , , , FIRE ADMINISTRATION COSTS 10, , , TELEPHONE 2, , , , POSTAGE CONTRACT SERVICES , PUBLISHING & ADS , , INSURANCE 38, , , , MILEAGE REIMB , , ELECTRIC UTILITIES GAS UTILITIES REFUSE DISPOSAL , , , , REPAIR & MAINT EQUIPMENT 96, , , , REPAIR & MAINT CONTRACTS 23, , , , FIRESTATION RENT 2, RENTALS FIRE PREVENTION MAT'LS 1, , , DUES & SUBSCRIPTIONS 1, , , , MISCELLANEOUS 3, , , , , CAPITAL OUTLAY CAP OUTLAY-VEHICLES CAP OUTLAY-FIRE TRUCKS CAP OUTLAY-FURNITURE CAP OUTLAY-COMPUTERS CAP OUTLAY-EQUIPMENT , , CAPITAL OUTLAY , , GL - EXPENDITURE DETAIL 2018 BUDGET (11/28/2017-1:34 PM) Page 9

21 Account Number Description 2016 ACTUAL 2017 BUDGET 2017 YTD FIRE 580, , , , FIRE STATION BUILDING OFFICE REPAIR & MAINT ENGINEERING CHARGES INSURANCE REPAIR & MAINT-BUILDINGS CAPITAL OUTLAY CAP OUTLAY-EQUIPMENT CAPITAL OUTLAY FIRE STATION BUILDING FIRE PENSION WAGES & BENEFITS FIRE RELIEF PENSION 135, , , , WAGES & BENEFITS 135, , , , FIRE PENSION 135, , , , FIRE INSPECTION WAGES & BENEFITS FULL TIME WAGES PERA CONTRIBUTIONS FICA CONTRIBUTIONS MEDICARE HEALTH INSURANCE DENTAL INSURANCE HCSP BENEFIT LIFE INSURANCE DISABILITY INSURANCE WAGES & BENEFITS OFFICE OPERATING MOTOR FUEL UNIFORMS & CLOTHING REPAIR & MAINT GL - EXPENDITURE DETAIL 2018 BUDGET (11/28/2017-1:34 PM) Page 10

22 Account Number Description 2016 ACTUAL 2017 BUDGET 2017 YTD SEMINARS & TRAINING TELEPHONE POSTAGE PUBLISHING & ADS INSURANCE REPAIR & MAINT EQUIPMENT DUES & SUBSCRIPTIONS MISCELLANEOUS FIRE INSPECTION BUILDING INSPECTION WAGES & BENEFITS FULL TIME WAGES 221, , , , OVERTIME WAGES 1, , , , UNEMPLOYMENT COMPENSATION PERA CONTRIBUTIONS 16, , , , FICA CONTRIBUTIONS 12, , , , MEDICARE 3, , , , HEALTH INSURANCE 39, , , , DENTAL INSURANCE 2, , , , HCSP BENEFIT LIFE INSURANCE DISABILITY INSURANCE PCORI TAX WAGES & BENEFITS 298, , , , OFFICE , , OPERATING , , MOTOR FUEL 1, , , , REPAIR & MAINT , , , , LEGAL SERVICES ENGINEERING CHARGES PROFESSIONAL SERVICES 2, , , , SEMINARS & TRAINING 3, , , , COMPUTER SUPPORT , , PROF SERVICES - OTHER , TELEPHONE 2, , , , PRINTING PUBLISHING & ADS INSURANCE 17, , , , MILEAGE REIMB GL - EXPENDITURE DETAIL 2018 BUDGET (11/28/2017-1:34 PM) Page 11

23 Account Number Description 2016 ACTUAL 2017 BUDGET 2017 YTD , , , , REPAIR & MAINT EQUIPMENT , , REPAIR & MAINT CONTRACTS RENTALS DUES & SUBSCRIPTIONS , , MISCELLANEOUS 2, , , , REFUNDS & REIMBURSEMENTS , , , , CAPITAL OUTLAY CAP OUTLAY-VEHICLES CAP OUTLAY-FURNITURE CAP OUTLAY-COMPUTERS CAP OUTLAY-EQUIPMENT CAPITAL OUTLAY BUILDING INSPECTION 331, , , , EMERGENCY MANAGEMENT OPERATING TOOLS & SMALL EQUIP SEMINARS & TRAINING TELEPHONE PUBLISHING & ADS INSURANCE 2, , , , , , , , REPAIR & MAINT EQUIPMENT 4, , , , DUES & SUBSCRIPTIONS , , MISCELLANEOUS , , , , CAPITAL OUTLAY CAP OUTLAY-EQUIPMENT CAPITAL OUTLAY EMERGENCY MANAGEMENT 7, , , , ANIMAL CONTROL LEGAL SERVICES CONTRACT SERVICES 9, , , , GL - EXPENDITURE DETAIL 2018 BUDGET (11/28/2017-1:34 PM) Page 12

24 Account Number Description 2016 ACTUAL 2017 BUDGET 2017 YTD INSURANCE , , , , ANIMAL CONTROL 9, , , , STREETS WAGES & BENEFITS FULL TIME WAGES 347, , , , PART TIME WAGES 21, , , , OVERTIME WAGES 10, , , , UNEMPLOYMENT COMPENSATION PERA CONTRIBUTIONS 27, , , , FICA CONTRIBUTIONS 22, , , , MEDICARE 5, , , , HEALTH INSURANCE 82, , , , DENTAL INSURANCE 4, , , , HCSP BENEFIT LIFE INSURANCE DISABILITY INSURANCE 1, , , , POST EMPLOYMENT BENEFIT PCORI TAX WAGES & BENEFITS 522, , , , OFFICE , , OPERATING 12, , , , MOTOR FUEL 29, , , , UNIFORMS & CLOTHING 7, , , , REPAIR & MAINT 24, , , , TOOLS & SMALL EQUIP 16, , , , , , , , LEGAL SERVICES 19, , , , ENGINEERING CHARGES 12, , , , MEDICAL SEMINARS & TRAINING 4, , , , PROF SERVICES - OTHER , TELEPHONE 4, , , , CONTRACT SERVICES PUBLISHING & ADS 1, , , INSURANCE 45, , , , MILEAGE REIMB ELECTRIC UTILITIES 25, , , , REFUSE DISPOSAL , , , , REPAIR & MAINT-BUILDINGS 5, , , REPAIR & MAINT - SUBS 12, , , , REPAIR & MAINT-IMPROVEMENTS , , , REPAIR & MAINT EQUIPMENT 48, , , , HWYS,STREETCALCIUM CHLORIDE HWYS,STREETCONCRETE 4, , , MAINT ASPHALT MILL & OVERLAY 26, , , , GRAVEL 62, , , , GL - EXPENDITURE DETAIL 2018 BUDGET (11/28/2017-1:34 PM) Page 13

25 Account Number Description 2016 ACTUAL 2017 BUDGET 2017 YTD SAND HWYS,STREETSSALT FOR ROADS 47, , , , SEALCOATING 206, , , , CRACK FILLER RENTALS 4, , , , LICENSES & PERMITS , DUES & SUBSCRIPTIONS , , MISCELLANEOUS 15, , , , REFUNDS & REIMBURSEMENTS PROPERTY TAXES , , , , CAPITAL OUTLAY CONTRACTOR PAYMENTS CAP OUTLAY-VEHICLES , , CAP OUTLAY-EQUIPMENT , , CAPITAL OUTLAY , , STREETS 1,162, ,667, ,168, ,406, ENGINEERING WAGES & BENEFITS FULL TIME WAGES PERA CONTRIBUTIONS FICA CONTRIBUTIONS MEDICARE HEALTH INSURANCE DENTAL INSURANCE HCSP BENEFIT LIFE INSURANCE DISABILITY INSURANCE WAGES & BENEFITS ENGINEERING CHARGES 35, , , , PROFESSIONAL SERVICES SEMINARS & TRAINING TELEPHONE INSURANCE MILEAGE REIMB , , , , ENGINEERING 35, , , , STREET LIGHTING REPAIR & MAINT TOOLS & SMALL EQUIP ENGINEERING CHARGES GL - EXPENDITURE DETAIL 2018 BUDGET (11/28/2017-1:34 PM) Page 14

26 Account Number Description 2016 ACTUAL 2017 BUDGET 2017 YTD INSURANCE ELECTRIC UTILITIES 90, , , , , , , , REPAIR & MAINT EQUIPMENT 26, , , , , , , , CAPITAL OUTLAY CAP OUTLAY-EQUIPMENT , CAPITAL OUTLAY , STREET LIGHTING 117, , , , EQUIPMENT SHOP WAGES & BENEFITS FULL TIME WAGES 19, , , , OVERTIME WAGES , , PERA CONTRIBUTIONS 1, , , , FICA CONTRIBUTIONS 1, , , , MEDICARE HEALTH INSURANCE 3, , , , DENTAL INSURANCE HCSP BENEFIT LIFE INSURANCE DISABILITY INSURANCE PCORI TAX WAGES & BENEFITS 27, , , , OPERATING 4, , , , CLEANING REPAIR & MAINT 2, , , , TOOLS & SMALL EQUIP 5, , , , , , , , TELEPHONE INSURANCE , , ELECTRIC UTILITIES 10, , , , GAS UTILITIES REFUSE DISPOSAL 6, , , , , , , , REPAIR & MAINT-BUILDINGS 3, , , , REPAIR & MAINT EQUIPMENT , PROPERTY TAXES , , , , GL - EXPENDITURE DETAIL 2018 BUDGET (11/28/2017-1:34 PM) Page 15

27 Account Number Description 2016 ACTUAL 2017 BUDGET 2017 YTD EQUIPMENT SHOP 61, , , , COMPOST WAGES & BENEFITS FULL TIME WAGES PART TIME WAGES 5, , , , OVERTIME WAGES PERA CONTRIBUTIONS FICA CONTRIBUTIONS MEDICARE HEALTH INSURANCE DENTAL INSURANCE LIFE INSURANCE DISABILITY INSURANCE WAGES & BENEFITS 6, , , , OPERATING 11, , , , MOTOR FUEL 2, , , , , , , , LEGAL SERVICES , , ENGINEERING CHARGES 20, , , TELEPHONE CONTRACT SERVICES PUBLISHING & ADS INSURANCE , , , REPAIR & MAINT EQUIPMENT REPAIR & MAINT CONTRACTS 258, RENTALS LICENSES & PERMITS , , , , , COMPOST 299, , , , RID LITTER WAGES & BENEFITS FULL TIME WAGES PART TIME WAGES OVERTIME WAGES PERA CONTRIBUTIONS FICA CONTRIBUTIONS MEDICARE HEALTH INSURANCE DENTAL INSURANCE LIFE INSURANCE DISABILITY INSURANCE GL - EXPENDITURE DETAIL 2018 BUDGET (11/28/2017-1:34 PM) Page 16

28 Account Number Description 2016 ACTUAL 2017 BUDGET 2017 YTD 2018 WAGES & BENEFITS CONTRACT SERVICES PRINTING PUBLISHING & ADS INSURANCE RENTALS MISCELLANEOUS RID LITTER RECYCLING WAGES & BENEFITS FULL TIME WAGES 8, PART TIME WAGES 1, WAGES & BENEFITS 10, REPAIR & MAINT , , PROFESSIONAL SERVICES CONTRACT SERVICES 37, , , , , , , , LICENSES & PERMITS RECYCLING 47, , , , WEED HARVESTER WAGES & BENEFITS FULL TIME WAGES PART TIME WAGES OVERTIME WAGES PERA CONTRIBUTIONS FICA CONTRIBUTIONS MEDICARE HEALTH INSURANCE DENTAL INSURANCE LIFE INSURANCE DISABILITY INSURANCE GL - EXPENDITURE DETAIL 2018 BUDGET (11/28/2017-1:34 PM) Page 17

29 Account Number Description 2016 ACTUAL 2017 BUDGET 2017 YTD 2018 WAGES & BENEFITS REPAIR & MAINT , , TELEPHONE CONTRACT SERVICES 58, , , , INSURANCE 1, , , , ELECTRIC UTILITIES 1, , , , , , , , REPAIR & MAINT EQUIPMENT 6, , , RENTALS LICENSES & PERMITS , MISCELLANEOUS , , , CAPITAL OUTLAY CAP OUTLAY-EQUIPMENT CAPITAL OUTLAY WEED HARVESTER 68, , , , PARK PROGRAMS WAGES & BENEFITS FULL TIME WAGES 30, , , , BOARD MEMBERS WAGES 1, , , , PART TIME WAGES 9, , , , OVERTIME WAGES UNEMPLOYMENT COMPENSATION PERA CONTRIBUTIONS 2, , , , FICA CONTRIBUTIONS 2, , , , MEDICARE , , HEALTH INSURANCE , DENTAL INSURANCE , , HCSP BENEFIT LIFE INSURANCE DISABILITY INSURANCE PCORI TAX WAGES & BENEFITS 46, , , , OFFICE OPERATING , , CLEANING UNIFORMS & CLOTHING REPAIR & MAINT TOOLS & SMALL EQUIP GL - EXPENDITURE DETAIL 2018 BUDGET (11/28/2017-1:34 PM) Page 18

30 Account Number Description 2016 ACTUAL 2017 BUDGET 2017 YTD , , , LEGAL SERVICES 2, , , ENGINEERING CHARGES PROFESSIONAL SERVICES 3, , , , SEMINARS & TRAINING , TELEPHONE PRINTING PUBLISHING & ADS 1, , , , INSURANCE 3, , , , MILEAGE REIMB ELECTRIC UTILITIES 1, , , , GAS UTILITIES REFUSE DISPOSAL , , , , REPAIR & MAINT-BUILDINGS REPAIR & MAINT-IMPROVEMENTS 12, REPAIR & MAINT EQUIPMENT SAND RENTALS LICENSES & PERMITS , DUES & SUBSCRIPTIONS MISCELLANEOUS PARKS PROGRAMSENTERTAINMENT 31, , , , NORTHERN LIGHTS FEST ENTERTAIN 7, , , PROPERTY TAXES , , , , CAPITAL OUTLAY CAP OUTLAY-EQUIPMENT CAPITAL OUTLAY PARK PROGRAMS 113, , , , OPERATING OPERATING LEGAL SERVICES PROFESSIONAL SERVICES PROFESSIONAL SERVICES GOLF COURSE WAGES & BENEFITS FULL TIME WAGES 2, , , , GL - EXPENDITURE DETAIL 2018 BUDGET (11/28/2017-1:34 PM) Page 19

31 Account Number Description 2016 ACTUAL 2017 BUDGET 2017 YTD OVERTIME WAGES PERA CONTRIBUTIONS FICA CONTRIBUTIONS MEDICARE HEALTH INSURANCE DENTAL INSURANCE HCSP BENEFIT LIFE INSURANCE DISABILITY INSURANCE WAGES & BENEFITS 4, , , , REPAIR & MAINT , , , , , , LEGAL SERVICES 2, ENGINEERING CHARGES , PROFESSIONAL SERVICES , , INSURANCE , , , , LICENSES & PERMITS PROPERTY TAXES CAPITAL OUTLAY CAP OUTLAY-EQUIPMENT CAPITAL OUTLAY GOLF COURSE 6, , , , PARK MAINTENANCE WAGES & BENEFITS FULL TIME WAGES 24, , , , PART TIME WAGES 12, , , , OVERTIME WAGES , , PERA CONTRIBUTIONS 1, , , , FICA CONTRIBUTIONS 2, , , , MEDICARE , , HEALTH INSURANCE 7, , , , DENTAL INSURANCE , , HCSP BENEFIT LIFE INSURANCE DISABILITY INSURANCE PCORI TAX WAGES & BENEFITS 50, , , , OFFICE OPERATING 12, , , , GL - EXPENDITURE DETAIL 2018 BUDGET (11/28/2017-1:34 PM) Page 20

32 Account Number Description 2016 ACTUAL 2017 BUDGET 2017 YTD CLEANING MOTOR FUEL 3, , , , UNIFORMS & CLOTHING REPAIR & MAINT 8, , , , TOOLS & SMALL EQUIP 2, , , , , , , LEGAL SERVICES , PROFESSIONAL SERVICES SEMINARS & TRAINING TELEPHONE PUBLISHING & ADS INSURANCE 18, , , , MILEAGE REIMB ELECTRIC UTILITIES 7, , , , REFUSE DISPOSAL 1, , , , , , , , REPAIR & MAINT - SUBS 54, , , , REPAIR & MAINT-IMPROVEMENTS 52, , , , REPAIR & MAINT EQUIPMENT 5, , , , PARKSSAFETY IMPROVEMENTS RENTALS 7, , , , LICENSES & PERMITS DUES & SUBSCRIPTIONS MISCELLANEOUS REFUNDS & REIMBURSEMENTS PROPERTY TAXES , , , , CAPITAL OUTLAY CAP OUTLAY-EQUIPMENT CAPITAL OUTLAY PARK MAINTENANCE 227, , , , YOUTH SERVICE BUREAU OPERATING PROF SERVICES - OTHER 17, , , , INSURANCE , , , , REPAIR & MAINT-BUILDINGS 2, , REFUNDS & REIMBURSEMENTS GL - EXPENDITURE DETAIL 2018 BUDGET (11/28/2017-1:34 PM) Page 21

33 Account Number Description 2016 ACTUAL 2017 BUDGET 2017 YTD , , YOUTH SERVICE BUREAU 19, , , , SENIOR CENTER OPERATING ENGINEERING CHARGES CONTRACT SERVICES INSURANCE 1, , , , , , , , REPAIR & MAINT-IMPROVEMENTS 55, , , , PROPERTY TAXES , , , , SENIOR CENTER 56, , , , CABLE TELEVISION CABLE TELEVISION APPROPRIATION 6, , CABLE TELEVISION 6, HUMAN RIGHTS COMMISSION WAGES & BENEFITS BOARD MEMBERS WAGES 1, , , FICA CONTRIBUTIONS MEDICARE WAGES & BENEFITS 1, , , OPERATING SEMINARS & TRAINING PUBLISHING & ADS GL - EXPENDITURE DETAIL 2018 BUDGET (11/28/2017-1:34 PM) Page 22

34 Account Number Description 2016 ACTUAL 2017 BUDGET 2017 YTD HUMAN RIGHTS COMMISSION 1, , , ECONOMIC DEV MISC WAIVERS ECONOMIC DEV MISC WAIVERS 18, , , , , , , , ECONOMIC DEV MISC WAIVERS 18, , , , DEBT SERVICE PAYING AGENT FEES OTHER FINANCING USES BOND PRINCIPAL 19, , , INTEREST EXPENSE OTHER FINANCING USES 19, , , DEBT SERVICE 19, , , UNALLOCATED MISC GRANT REIMB 7, , OTHER FINANCING USES BOND ISSUANCE COSTS BOND DISCOUNT TRANSFERS OUT 645, , LOSS ON DISPOSAL OF ASSETS OTHER FINANCING USES 645, , UNALLOCATED 652, , Expense 9,415, ,595, ,059, ,543, GENERAL FUND 9,415, ,595, ,059, ,543, GL - EXPENDITURE DETAIL 2018 BUDGET (11/28/2017-1:34 PM) Page 23

35 City of Forest Lake 2018 Budget Summary Park Dedication Fund Date of Adoption: December 4, 2017 Responsible Department: Park Board Park Dedication Fund Actual Budget Estimated Proposed Budget % Incr/(Decr) Revenues: Intergovernmental $ - $ - $ - $ % Charges for Service 531, , , , % Interest % Miscellaneous Revenue 3,235 3,000 3,000 4, % Total Revenues 535, , , , % Expenditures: Current Culture and Recreation Parks Programs % Parks Maintenance - 2,000 2, % Total Culture and Recreation - 2,000 2, % Total Current Expenditures - 2,000 2, % Capital Outlay Culture and Recreation - 60,000 60, ,000 N/A Total Capital Outlay - 60,000 60, ,000 N/A Debt Service Interest on Interfund Loan 1,798 1,500 1,500 1, % Total Debt Service 1,798 1,500 1,500 1, % Total Expenditures 1,798 63,500 63, , % Excess (Deficit) of Revenues 533,514 60,000 60,000 (70,340) N/A Over Expenditures Other Financing Sources (Uses) Insurance Recoveries % Operating Transfer In % Operating Transfer Out % Total Other Financing % Sources (Uses) Net Change in Fund Balance 533,514 60,000 60,000 (70,340) % Fund Balances: Beginning of Year (800,780) (267,266) (267,266) (207,266) End of Year $ (267,266) $ (207,266) $ (207,266) $ (277,606)

36 City of Forest Lake 2018 Budget Summary Surface Water Management Fund Date of Adoption: December 4, 2017 Responsible Department: Public Works Surface Water Management Fund Actual Budget Estimated Proposed Budget % Incr/(Decr) Revenues: Intergovernmental Revenue $ 40,390 $ - $ - $ - N/A Charges for Services 406, , , , % Interest 4,785 2,000 2,000 2, % Total Revenues 451, , , , % Expenditures: Current Public Works Public Works 154, , , , % Total Public Works 154, , , , % Total Current Expenditures 154, , , , % Capital Outlay Public Works 87, , , , % Total Capital Outlay 87, , , , % Total Expenditures 242, , , , % Excess (Deficit) of Revenues 208,938 17,130 17,130 (56,050) % Over Expenditures Other Financing Sources (Uses) Operating Transfers In ,000 N/A Operating Transfers Out (25,000) (25,000) (25,000) (25,000) 0.00% Gain (Loss) on Sale of Assets ,000 N/A Total Other Financing (25,000) (25,000) (25,000) 85, % Sources (Uses) Net Change in Fund Balance 183,938 (7,870) (7,870) 28, % Fund Balances: Beginning of Year 349, , , ,792 End of Year $ 533,662 $ 525,792 $ 525,792 $ 554,742

37 City of Forest Lake 2018 Budget Summary Drug Forfeiture Fund Date of Adoption: December 4, 2017 Responsible Department: Police Department Drug Forfeiture Fund Actual Budget Estimated Proposed Budget % Incr/(Decr) Revenues: Intergovernmental Revenue $ - $ - $ - $ % Fines & Forfeits 26,382 35,000 35,000 35, % Interest (0) #DIV/0! Total Revenues 26,382 35,000 35,000 35, % Expenditures: Current Public Safety Police Protection 22,579 35,000 35,000 35, % Total Public Safety 22,579 35,000 35,000 35, % Total Current Expenditures 22,579 35,000 35,000 35, % Capital Outlay Public Safety % Total Capital Outlay % Total Expenditures 22,579 35,000 35,000 35, % Excess (Deficit) of Revenues 3, % Over Expenditures Other Financing Sources (Uses) Operating Transfers Out % Total Other Financing % Sources (Uses) Net Change in Fund Balance 3, % Fund Balances: Beginning of Year (246) 3,557 3,557 3,557 End of Year $ 3,557 $ 3,557 $ 3,557 $ 3,557

38 City of Forest Lake 2018 Budget Summary Lease Revenue Public Facilities Fund Date of Adoption: December 4, 2017 Responsible Department: Administration Lease Revenue Public Facilities Special Revenue Fund Actual Budget Estimated Proposed Budget % Incr/(Decr) Revenues: Property Taxes $ 944,678 $ - $ - $ 1,411,000 #DIV/0! Interest (4,145) N/A Total Revenues 940, ,411,000 #DIV/0! Expenditures: General Government Gov Buildings and Grounds 1,107, ,486,980 N/A Total General Government 1,107, ,486,980 N/A Total Expenditures 1,107, ,486,980 N/A Excess (Deficit) of Revenues (166,704) - - (75,980) N/A Over Expenditures Other Financing Sources (Uses) Operating Transfer In 689,503 1,800,000 1,800,000 - N/A Operating Transfer Out - (2,000,000) (2,000,000) - N/A Total Other Financing 689,503 (200,000) (200,000) - N/A Sources (Uses) Net Change in Fund Balance 522,799 (200,000) (200,000) (75,980) N/A Fund Balances: Beginning of Year 58, , , ,742 End of Year $ 581,742 $ 381,742 $ 381,742 $ 305,762

39 Capital Improvement Fund City of Forest Lake 2018 Budget Summary Capital Improvement Fund Date of Adoption: December 4, 2017 Responsible Department: Public Works Actual Budget Estimated Proposed Budget % Incr/(Decr) Revenues: Special Assessments $ 115,374 $ 31,280 $ 31,280 $ 31, % Franchise Fees 738, , , , % Intergovernmental 1,121,732 1,681,426 1,681,426 1,320,000 N/A Charges for Service 96, N/A Interest 36,770 20,000 20,000 20, % Miscellaneous Revenue N/A Total Revenues 2,108,338 2,462,706 2,462,706 2,111, % Expenditures: Current Public Works Engineering Services 423,904 51,020 51,020 51, % Professional Services 515, , , , % Total Public Works 939, , , , % Total Current Expenditures 939, , , , % Capital Outlay Public Works 1,490,201 2,155,000 2,155,000 1,320, % Total Capital Outlay 1,490,201 2,155,000 2,155,000 1,320, % Total Expenditures 2,429,315 2,906,020 2,906,020 2,071, % Excess (Deficit) of Revenues (320,978) (443,314) (443,314) 40, % Over Expenditures Other Financing Sources (Uses) Operating Transfer In N/A Operating Transfer Out #DIV/0! Note Forgiveness N/A Bond Proceeds N/A Total Other Financing N/A Sources (Uses) Net Change in Fund Balance (320,978) (443,314) (443,314) 40, % Fund Balances: Beginning of Year 2,425,322 2,104,345 2,104,345 1,661,031 End of Year $ 2,104,345 $ 1,661,031 $ 1,661,031 $ 1,701,781

40 City of Forest Lake 2018 Budget Summary Economic Development Fund Date of Adoption: December 4, 2017 Responsible Department: EDA Economic Development Fund (Discretely Presented Component Unit) Actual Budget Estimated Proposed Budget % Incr/(Decr) Revenues: Property Taxes $ 23,000 $ 23,000 $ 23,000 $ 50, % Interest 4, ,000 #DIV/0! Miscellaneous Revenue % Total Revenues 27,854 23,000 23,000 52, % Expenditures: Current Economic Development Economic Development 20,227 55,105 55,105 53, % Total General Government 20,227 55,105 55,105 53, % Total Current Expenditures 20,227 55,105 55,105 53, % Capital Outlay Public Works % Culture and Recreation % Total Capital Outlay % Total Expenditures 20,227 55,105 55,105 53, % Excess (Deficit) of Revenues 7,627 (32,105) (32,105) (1,490) 0.00% Over Expenditures Other Financing Sources (Uses) Sale of Property % Operating Transfer (199,503) % Total Other Financing (199,503) % Sources (Uses) Net Change in Fund Balance (191,876) (32,105) (32,105) (1,490) 0.00% Fund Balances: Beginning of Year 340, , , ,206 End of Year $ 148,311 $ 116,206 $ 116,206 $ 114,716

41 City of Forest Lake 2018 Budget Summary TIF #1 Fund Date of Adoption: December 4, 2017 Responsible Department: EDA TIF #1 Fund Actual Budget Estimated Proposed Budget % Incr/(Decr) Revenues: Tax Increment $ 45,686 $ 45,500 $ 45,500 $ 46,000 N/A Interest N/A Miscellaneous Revenue N/A Total Revenues 46,060 45,500 45,500 46,000 N/A Expenditures: Current Economic Development Community Development % Total General Government % Total Current Expenditures % Capital Outlay Public Works N/A Total Capital Outlay N/A Total Expenditures % Excess (Deficit) of Revenues 45,376 45,060 45,060 45, % Over Expenditures Other Financing Sources (Uses) Operating Transfer In N/A Total Other Financing N/A Sources (Uses) Net Change in Fund Balance 45,376 45,060 45,060 45, % Fund Balances: Beginning of Year (133,022) (87,646) (87,646) (42,586) End of Year $ (87,646) $ (42,586) $ (42,586) $ 2,730

42 TIF #2 Fund City of Forest Lake 2018 Budget Summary TIF #2 Fund Date of Adoption: December 4, 2017 Responsible Department: EDA Actual Budget Estimated Proposed Budget % Incr/(Decr) Revenues: Tax Increment $ 10,215 $ 96,000 $ 96,000 $ 115,500 N/A Interest N/A Miscellaneous Revenue N/A Total Revenues 10,219 96,000 96, ,500 N/A Expenditures: Current Economic Development Economic Development 9,361 86,840 86, ,734 N/A Total General Government 9,361 86,840 86, ,734 N/A Total Current Expenditures 9,361 86,840 86, ,734 N/A Capital Outlay Public Works N/A Total Capital Outlay N/A Total Expenditures 9,361 86,840 86, ,734 N/A Excess (Deficit) of Revenues 858 9,160 9,160 9,766 N/A Over Expenditures Other Financing Sources (Uses) Operating Transfer In N/A Total Other Financing N/A Sources (Uses) Net Change in Fund Balance 858 9,160 9,160 9,766 N/A Fund Balances: Beginning of Year (25,780) (24,922) (24,922) (15,762) End of Year $ (24,922) $ (15,762) $ (15,762) $ (5,996)

43 TIF #87 Fund City of Forest Lake 2018 Budget Summary TIF #87 Fund Date of Adoption: December 4, 2017 Responsible Department: EDA Actual Budget Estimated Proposed Budget % Incr/(Decr) Revenues: Tax Increment $ - $ - $ - $ - N/A Interest N/A Miscellaneous Revenue N/A Total Revenues N/A Expenditures: Current Economic Development Economic Development 2, N/A Total General Government 2, N/A Total Current Expenditures 2, N/A Capital Outlay Public Works N/A Total Capital Outlay N/A Total Expenditures 2, N/A Excess (Deficit) of Revenues (1,782) - - (88) N/A Over Expenditures Other Financing Sources (Uses) Operating Transfer Out N/A Total Other Financing N/A Sources (Uses) Net Change in Fund Balance (1,782) - - (88) N/A Fund Balances: Beginning of Year (30,672) (32,454) (32,454) (32,454) End of Year $ (32,454) $ (32,454) $ (32,454) $ (32,542)

44 Airport Fund City of Forest Lake 2018 Budget Summary Airport Fund Date of Adoption: December 4, 2017 Responsible Department: Airport Commission Actual Budget Estimated Proposed Budget % Incr/(Decr) Revenues: Intergovernmental Revenue $ 10,862 $ 9,715 $ 9,715 $ 18, % Charges for Services 108, , , , % Interest 2, % Miscellaneous N/A Total Revenues 121, , , , % Expenditures: Current Public Works Airport 94, , ,800 94, % Total Public Works 94, , ,800 94, % Total Current Expenditures 94, , ,800 94, % Capital Outlay Pavement Mgmt Reserve - 17,000 17,000 17, % Equipment ,000 N/A Total Capital Outlay - 17,000 17,000 32,000 N/A Total Expenditures 94, , , , % Excess (Deficit) of Revenues 26,987 2,450 2,450 (8,209) % Over Expenditures Other Financing Sources (Uses) Operating Transfers In N/A Operating Transfers Out (80,000) N/A Total Other Financing (80,000) N/A Sources (Uses) Net Change in Fund Balance (53,013) 2,450 2,450 (8,209) % Fund Balances: Beginning of Year 184, , , ,348 End of Year $ 131,898 $ 134,348 $ 134,348 $ 126,139

45 City of Forest Lake 2018 Budget Summary Headwaters Development Fund Date of Adoption: December 4, 2017 Responsible Department: EDA Headwaters Development Fund Actual Budget Estimated Proposed Budget % Incr/(Decr) Revenues: Property Taxes $ 133,440 $ 147,500 $ 147,500 $ 147, % Special Assessments 111, , , ,580 N/A Intergovernmental Revenue N/A Interest - (9,770) (9,770) - N/A Miscellaneous Total Revenues 244, , , ,080 N/A Expenditures: Current Economic Development Headwaters Development 97, , ,000 97, % Total Economic Development 97, , ,000 97,175 N/A Total Current Expenditures 97, , ,000 97,175 N/A Capital Outlay Public Works N/A Total Capital Outlay N/A Debt Service Principal 130, , , ,000 N/A Interest 3,440 2,270 2, N/A Agent Fees N/A Total Debt Service 133, , , ,060 N/A Total Expenditures 231, , , ,235 N/A Excess (Deficit) of Revenues 13,815 5,260 5,260 19,845 N/A Over Expenditures Other Financing Sources (Uses) Operating Transfers In N/A Operating Transfers Out N/A Total Other Financing N/A Sources (Uses) Net Change in Fund Balance 13,815 5,260 5,260 19,845 N/A Fund Balances: Beginning of Year (919,312) (905,498) (905,498) (900,238) End of Year $ (905,498) $ (900,238) $ (900,238) $ (880,393)