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HomeMy WebLinkAbout2013-08-07 PACKET 02 Cash Fund Balances ChartsStatus of City Cash Balances Exclusive of TIF, Bond, and Improvement Projects Aug-13 Fund General Equip Replacement Surtace Water Ice Arena EDA ED Trust Closed Debt Completed Construction Future Projects MSA Construction Municipal Building Park Trust Water Area Sewer Area Storm Area Water Operating Sewer Operating Street Lights Golf Course EMS Self Insurance Fleet IT 12/31/2008 12/31/2009 12/31/2010 12/31/2011 12/31/2012 Desired 8,957,426 2,758,565 152,366 599,920 671,113 1,367,403 1,658,536 1,399,977 382,738 1,867,218 4,062,448 64Q711 589,083 1,115, 295 2,283,959 3,355,965 4,33Q 169 2,652,299 392,839 346,416 2,121, 241 285,197 9,056,544 2,991,641 141,270 556,181 665,318 1,781,527 4,191,740 1,441,539 1, 849,140 1,584,226 4,318,055 695,626 1,724,218 1,112,926 2,581,928 4,683,752 4, 821,158 2,845,749 158,174 383,131 2,169,119 327,705 9,367,125 2,985,728 236,398 405,339 268,734 2,134,178 4,726,677 1,699,520 1,019,787 1,628,834 4,493,221 83Q756 2,462,446 965,789 2,647,633 5,478,137 5,07Q514 2,829,458 52,631 365,667 2,256,110 298,912 9,002,231 3,272,729 217,896 325,519 388,789 2,364,244 953,447 162,638 1,198,811 651,341 12,653,641 65Q582 2,532,284 �234 520� 2,437,066 2,66Q822 2,132, 998 2,849,281 7, 725 452,853 2,394,240 32Q481 $9,407,959 $9,665,773 $2,285,970 $2,OOQ000 $55,283 $40Q000 $194,212 ? $227,642 ? $2,403,032 ? $1,445,525 ? $212,328 ? $2,163,292 ? $95Q754 ? $1,614,032 $2,50Q000 $97,064 ? $2,654,191 ? �$481.804) ? $1,317,176 ? $3,611,235 $85Q000 * $2,324,072 $85Q000* $2,415,907 $375,000* $14,731 ? $654,119 ? $2,452,373 $2,OOQ000 $308,945 ? $4,941 ? Sealcoating 191,657 113,225 101,633 24Q478 $19Q321 ? Recycling 89,315 86,006 83,600 81,403 $71,168 ? Forfeiture 109,446 55,632 48,981 51,515 $26,474 ? Gambling 1Q849 5,335 3,052 1,921 $6,624 ? 42,392,151 5Q34Q865 52,46Q860 47,77Q415 $36,647,566 Italisized are staff recommended; others are adopted policy or Accounting Guidance *In addition to GFOA operating the City needs to provide for infrastrudure needs: For water/sewer that is just over $5 million and street lights that is $2.8 million at present PolicyorGuideline Notes 60% of Annual Expenditures 50% of Over $4 million projected 2013 Def. Projected 50% ofAnnual Expenditures $800,000 projected 2013-15 Def. Proj. None $12 million in C.O plus refrig @$1.5 to $3.0 over 10 years None Loan to RO Only C/I Development HD and similar projeds require funding Loan to RO None Cash balance is exclusive of Loan to PSCH None Cash balance is exclusive of Loan to PSCH Major Road is Restrided Created to fund 55% City portion of Pavement Mgmt Restricted Can only be used on MSA projects 25% of projected blding projec PS Training and FS#2 projected Cannot be below $100K Restricted holds developer payments towards future infrastrudure Restricted holds developer payments towards future infrastrudure Restricted holds developer payments towards future infrastrudure Minimum 35%Annual Expend Twotowerpaintingsin 14/15 PSCH Loan Minimum 35%Annual Expend PSCH Loan Minimum 35%Annual Expend Conduit, signals, and LED/Fiuture replace Def. Proj None Debted to EDA and ED Trust Def. Proj Minimum 35%Annual Expend Cover Prem + Claims Exp 2014 Deficit projeded None Provides cash for adivity to support replacement of all city computers every four years Developer Fees Restricted Deficits Projeded Restricted Restricted None Equipment Replacement Fund 2008 2009 2010 2011 2012 2013 2014 Revenues 558,827 759,038 616,110 394,073 486,782 255,970 207,100 Expenditures 142,991 624,617 517,648 103,310 1,473,921 1,219,300 171,500 Revenue over/(under)expenditures 415,836 134,421 98,462 290,763 (987,139) (963,330) 35,600 YearEnd Cash Balance 2,758,565 2,991,641 2,985,728 3,272,729 2,285,970 1,322,640 1,358,240 Cash Balance Target 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 Sources Property tax levy transferred from the General Fund Uses Equipment purchases greater than $5,000 with an estimated life greaterthan 3 years. Equipment Replacement Fund 3,500,000 -�. 3,000,000 - 2,500,000 - 2,000,000 - 1,500,000 - 1,000,000 - 500,000 - - .. � - � ,-�_� - _� —�_, ,_ , co m o rv m a �n �o n� 0 0 0 0 0 0 0 0 0 0 0 0 N N N N N N N N N N 2015 2016 608,600 894,500 528,100 867,000 80,500 27,500 1,438,740 1,466,240 2,000,000 2,000,000 o Revenues p Expenditures �Wsh Balance Target Vear End Wsh Balance 2017 1,006, 800 979,300 27,500 1,493, 740 2,000,000 Storm Water Maintenance Fund 2008 2009 Revenues 650,644 697,462 Expenditures 708,343 685,317 Revenue over/(under) expenditures (57,699) 12,145 YearEnd Cash Balance 152,366 141,270 Cash Balance Target 149,355 149,355 Sources Utility charges to users i,000,000 soo,000 600,000 400,000 200,000 (200,000) � (400,000) � co m o rv m a �n �o n 0 0 .y .y .y .y .y .y .y .y 0 0 0 0 0 0 0 0 0 0 N N N N N N N N N N 2010 2011 2012 2013 2014 2015 2016 2017 724,173 797,836 694,594 643,400 647,400 647,400 647,400 647,400 601,526 796,166 819,418 746,300 811,140 748,570 748,570 748,570 122,647 1,670 (124,824) (102,900) (163,740) (101,170) (101,170) (101,170) 236,398 217,896 55,283 133,124 (30,616) (131,786) (232,956) (334,126) 126,060 56,185 105,807 126,805 125,000 125,000 125,000 125,000 Storm Water Maintenance Fund • o Expenditures iCash Balance Target Vear End Wsh Balance Included in revenue for intergovernmental revenue received for cost-sharing projects from South Washington County Watershed District 2012-46,040 2011-149,260 2010-80,625 2009-43,700 Ice Arena Fund 2008 2009 2010 2011 Revenues 871,474 1,106,639 1,281,181 1,125,935 Expenditures 536,466 1,196,172 1,391,503 1,215,373 Revenue over/(under)expenditures 335,008 (89,533) (110,322) (89,438) YearEnd Cash Balance 599,920 556,181 405,339 325,519 Cash Balance Target 270,000 500,000 500,000 500,000 Sources Charges to users of the arena 2012 2013 2014 2015 2016 2017 1,119,149 1,147,500 1,226,500 1,275,500 1,326,900 1,381,300 1, 256, 012 1, 221, 610 1, 318, 210 1, 336, 060 1, 371, 810 1, 396, 250 (136,863) (74,110) (91,710) (60,560) (44,910) (14,950) 194,212 120,102 28,392 (32,168) (77,078) (92,028) 500,000 500,000 500,000 500,000 500,000 500,000 Ice Arena Fund 1,600,000 1,400,000 1,200,000 1,000,000 800,000 600,000 400,000 200,000 (200,000) � co m o rv m a �n �o n 0 0 .y .y .y .y .y .y .y .y 0 0 0 0 0 0 0 0 0 0 N N N N N N N N N N o Revenues o Expenditures �Cash Balance Target Vear End Wsh Balance Note-$125,000 of accounts receivable as of 12/31/2012 not in cash balance Cash balance target is = to one year debt service. EDA Fund 2008 2009 2010 2011 Revenues 384,476 210,783 47,134 185,478 Expenditures 143,169 169,103 117,361 160,220 Revenue over/(under) expenditures 241,307 41,680 (70,227) 25,258 YearEnd Cash Balance 671,113 665,318 268,734 388,789 Cash Balance Target 150,000 150,000 150,000 150,000 Sources Property Tax Levy and BEC rent 2012 177,899 331,316 (153,417) 227,642 150,000 EDA Fund soo,000 �oo,000 600,000 500,000 400,000 300,000 200,000 100,000 LI 2013 2014 2015 2016 438,484 293,260 319,036 319,036 415,445 374,045 324,045 324,045 23,039 (80,785) (5,009) (5,009) 250, 681 169, 896 164, 887 159, 878 150, 000 150, 000 150, 000 150, 000 o Revenues p Expenditures �Cash Balance Target VearEnd Wsh Balance 2017 319,036 324,045 (5,009) 154,869 150,000 co m o rv m a �n �o n 0 0 .y .y .y .y .y .y .y .y 0 0 0 0 0 0 0 0 0 0 N N N N N N N N N N ED Trust 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Revenues 578,187 531,737 462,753 460,950 504,947 25,000 25,000 25,000 25,000 25,000 Expenditures 712,506 41,958 74,973 37,686 178,060 230,000 430,000 430,000 430,000 430,000 Revenue over/(under)expenditures (134,319) 489,779 387,780 423,264 326,887 (205,000) (405,000) (405,000) (405,000) (405,000) YearEnd Cash Balance 1,367,403 1,781,527 2,134,178 2,364,244 2,403,032 2,198,032 1,793,032 1,388,032 983,032 578,032 Cash Balance Target 1,350,000 1,350,000 1,350,000 1,350,000 1,350,000 1,350,000 1,350,000 1,350,000 1,350,000 1,350,000 Sources Donation ED Trust 3,000,000 2,500,000 � 2,000,000 - 1,500,000 � 1,000,000 - 500,000 � � � � � � co m o rv m 0 0 .y .y .y .y 0 0 0 0 0 0 N N N N N N 1�Revenues o Expenditures �Cash Balance Target VearEnd Wsh Balance � � � � a �n �o n 0 0 0 0 N N N N Closed Debt Fund 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Revenues 418,628 540,835 247,599 478,283 335,249 180,000 165,000 165,000 165,000 165,000 Expenditures 556,518 887,535 3,065 2,701,513 43,171 2,000 2,000 2,000 2,000 2,000 Revenue over/(under)expenditures (137,890) (346,700) 244,534 (2,223,230) 292,078 178,000 163,000 163,000 163,000 163,000 YearEnd Cash Balance 1,658,536 4,191,740 4,726,677 953,447 1,445,525 1,623,525 1,786,525 1,949,525 2,112,525 2,275,525 Cash Balance Target 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 Sources Remaining funds from closed bond funds Closed Debt Fund 5,000,000 .. 4,500,000 � 4,000,000 � 3,500,000 � 3,000,000 - 2,500,000 � 2,000,000 � 1,500,000 � 1,000,000 � 500,000 o Revenues � Expend itures �Cash Balance Target Vear End Wsh Balance 2011 Expenditures include transfer to PM debt service fund to pay off Thompson Grove pavement management bonds that the City called early. In 2011 $2,000,000 was loaned to the Municipal bldg fund to constructthe PS/CH facility co m o rv m a �n �o n 0 0 .y .y .y .y .y .y .y .y 0 0 0 0 0 0 0 0 0 0 N N N N N N N N N N Completed Construction Fund 2008 2009 2010 2011 Revenues 102,629 64,309 287,005 35,123 Expenditures 3,401 2,058 53,891 72,588 Revenue over/(under) expenditures 99,228 62,251 233,114 (37,465) YearEnd Cash Balance 1,399,977 1,441,539 1,699,520 162,638 Cash Balance Target - - - - Sources Closed construction funds 2012 2013 2014 2015 2016 82,030 - - - - 42,126 - - - - 39,904 - - - - 212,328 212,328 212,328 212,328 212,328 Completed Construction Fund i,soo,000 1,600,000 1,400,000 1,200,000 1,000,000 800,000 600,000 400,000 200,000 o Revenues � Expend itures �Cash Balance Target Vear End Wsh Balance 2017 212,328 In 2011 $1,500,000 was loaned to the Municipal bldg fund to constructthe PS/CH facility co m o rv m a �n �o n 0 0 .y .y .y .y .y .y .y .y 0 0 0 0 0 0 0 0 0 0 N N N N N N N N N N Future Projects Fund 2008 2009 Revenues 637,593 383,347 Expenditures 29,017 522,086 Revenue oved(under) expenditures 608,576 (138,739) Year End Cash Balance 382,738 1,849,140 Cash Balance Target 1,80Q000 1,80Q000 Sources See below 2010 2011 2012 136,160 179,045 75,256 15,514 20 68,190 12Q646 179,025 7,066 2013 2014 2015 2016 2017 1,019,787 1,198,811 2,163,292 2,163,292 2,163,292 2,163,292 2,163,292 2,163,292 1,80Q000 1,80Q000 1,80Q000 1,80Q000 1,80Q000 1,80Q000 1,80Q000 1,80Q000 Future Projects Fund 3,500,000 - 3,000,000 - 2,500,000 � 2,000,000 - 1,500,000 � 1,000,000 - 500,000 - -� u_ 11 .... w m . o . . . a . . � . ^ , 0 0 � � � � � � � � 0 0 0 0 0 0 0 0 0 0 Items included in the cash balance above: Past developer charges for future projects: Hadley Avenue future improvement from Mississippi Dunes 1 st Major roadway charge from Michael's Point Future trails Everwood 3rd Future sidewalk Pinecliff Sth along Ideal Transfers/property tax levys with the following designation Future Pavement Management Future Tree Mitigation (Program 6489) o Reven ues 81,419.00 86,689.00 15,223.00 5,890.00 189,221.00 1,431,412.00 197,851.00 1,629,263.00 1,818,484.00 pExpenditures �Cash BalanceTarget Vear End Cash Balance Cash balance target is total of items designated above MSA Constmction Fund 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Revenues 1,249,920 477,679 394,395 3,042,440 1,31Q985 1,40Q000 1,40Q000 1,40Q000 1,40Q000 1,40Q000 �penditures 67Q842 38Q260 447,903 4,111,134 912,469 2,293,000 1,625,600 1,842,500 4,90Q000 4,OOQ000 Revenue wed(under) expenditures 573,078 91,419 (53,508) (1,O6Q694) 404,516 (893,000) (225,600) (442,500) (3,SOQ000) (2,60Q000) YearEndCashBalance 1,867,218 1,584,226 1,62Q834 651,341 95Q754 57,754 (167,846) (61Q346) (4,11Q346) (Q71Q346) CashBalanceTarget 2,OOQ000 2,OOQ000 2,OOQ000 2,OOQ000 2,OOQ000 2,OOQ000 2,OOQ000 2,OOQ000 2,OOQ000 2,OOQ000 MSA Construction Fund s,000,000 a,000,000 - z,000,000 - (2,000,000) - (4,000,000) - (6,000,000) - , — •Revenues pExpentlitures �Cash BalanceTaget VearEntl Cash Balance (8,000,000) - Municipal Building Fund 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Revenues 69Q586 322,472 234,072 263,624 1,689,351 48,200 49,300 79,600 8Q000 8,50Q000 Expenditures 75,508 63,228 163,230 3,358,039 11,853,626 6Q000 - 1Q000 - 8,50Q000 Revenueoved(under)expenditures 615,078 259,244 7Q842 (3,094,415) (1Q164,275) (11,800) 49,300 69,600 8Q000 - YearEndCashBalance 4,062,448 4,318,055 4,493,221 12,653,641 1,614,032 1,602,232 1,651,532 1,721,132 1,801,132 1,801,132 Cash Balance Target 2,50Q000 2,50Q000 2,50Q000 2,50Q000 2,50Q000 2,50Q000 2,50Q000 2,50Q000 2,50Q000 2,50Q000 Sources Propertytaxlevys Municipal Building Fund ia,000,000 - iz,000,000 - io,000,000 � 8,000,000 � 6,000,000 � 4,000,000 - 2,000,000 - ■ � 0 0 �iRevenues pExpend'RUres �Cash BalanceTarget Vear End Cash Balance 2017 includes gun range and fre station 2 replacement. m o a m n 0 0 0 0 0 0 0 0 0 0 Park Trust Fund 2008 2009 Revenues 116,227 85,465 Expenditures 101,709 332 Revenue over/(under) expenditures 14,518 85,133 Year End Cash Balance 640,711 695,626 Cash Balance Target 100,000 100,000 Sources Park Dedication fees 2010 152,337 98,135 54,202 830,756 100,000 2011 71,469 183,799 (112,330) 650,582 100,000 2012 124,408 688,392 (563,984) 97,064 100,000 Park Trust Fund i,000,000 soo,000 600,000 400,000 200,000 (200,000) �- (400,000) - (600,000) - m 0 0 N m o rv m a �n �o n o .y .y .y .y .y .y .y .y 0 0 0 0 0 0 0 0 0 N N N N N N N N N 2013 2014 2015 2016 2017 200,000 100,000 450,000 100,000 100,000 85,000 200,000 - 566,500 550,000 115,000 (100,000) 450,000 (466,500) (450,000) 212,064 112,064 562,064 95,564 (354,436) 100, 000 100, 000 100, 000 100, 000 100, 000 �1Revenues o Expend itures �Cash Balance Target Vear End Cash Balance Splash pad cost in 2011 and 2012 is approximately $578,000 Oakwood lots sales in 2015. Water Area Fund 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Revenues 344,264 27Q301 238,226 176,121 151,098 20Q000 27Q000 27Q000 27Q000 27Q000 Expenditures 1,338,252 149,655 - 106,281 53,881 1,292,450 10Q000 525,000 1,513,600 - Revenue oved(under) expenditures (993,988) 12Q646 238,226 69,840 97,217 (1,092,450) 17Q000 (255,000) (1,243,600) 27Q000 YearEndCashBalance 589,083 1,724,218 2,462,446 2,532,284 2,654,191 1,561,741 1,731,741 1,476,741 233,141 503,141 Cash Balance Target 2,50Q000 2,50Q000 2,50Q000 2,50Q000 2,50Q000 2,50Q000 2,50Q000 2,50Q000 2,50Q000 2,50Q000 Sources Connection and area charges from development Water Area Fund 3,000,000 - 2,500,000 � 2,000,000 � 1,500,000 - 1,000,000 - 500,000 � m m o .ti w m e m m � 0 0 .y .y .y .y .y .y 0 0 0 0 0 0 0 0 0 0 N N N N N N N N N N • � p Expend itures �Cash Balance Ta rget Vear End Cash Balance SewerArea Fund 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Revenues 2,582,630 122,591 157,353 163,794 72,606 280,000 280,000 280,000 280,000 280,000 Expenditures 376,475 98,205 304,581 1,364,012 299,890 660,890 311,215 287,728 287,315 288,978 Revenue over/(under) expenditures 2,206,155 24,386 (147,228) (1,200,218) (227,284) (380,890) (31,215) (7,728) (7,315) (8,978) YearEndCashBalance 1,115,295 1,112,926 965,789 (234,520) (461,804) (842,694) (873,909) (881,637) (888,952) (897,930) Cash Balance Target 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 Sources Connection and area charges from development Sewer Area Fund 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 (500,000) - (1,000,000) � (1,500,000) - m 0 0 N m o rv m a �n �o n o .y .y .y .y .y .y .y .y 0 0 0 0 0 0 0 0 0 N N N N N N N N N �1Revenues o Expenditures �Cash Balance Target Vear End Cash Balance 2011 expenditures include easement settlementfor East Ravine Trunk Utilities Storm Area Fund 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Revenues 754,797 347,859 354,794 197,719 1,125,395 1,108,000 300,000 300,000 300,000 300,000 Expenditures 86,637 110,354 200,855 428,904 1,383,253 723,000 60,000 400,000 66,500 - Revenue over/(under) expenditures 668,160 237,505 153,939 (231,185) (257,858) 385,000 240,000 (100,000) 233,500 300,000 Year End Cash Balance 2,283,959 2,581,928 2,647,633 2,437,066 1,317,176 1,702,176 1,942,176 1,842,176 2,075,676 2,375,676 Cash Balance Target 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 Sources Area charges from development Storm Area Fund 3,000,000 Water Operating Fund 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Revenues 2,763,060 2,655,073 2,454,413 2,372,820 2,694,836 2,490,650 2,637,850 2,729,150 2,811,025 2,895,355 Expenditures 2,336,603 1,327,286 1,660,028 5,190,137 1,744,421 2,318,270 2,592,245 2,523,580 2,624,523 2,729,504 426,457 1,327,787 794,385 (2,817,317) 950,415 172,380 45,605 205,570 186,501 165,851 Year End Cash Balance 3,355,965 4,683,752 5,478,137 2,660,822 3,611,235 3,783,615 3,829,220 4,034,790 4,221,291 4,387,142 Cash Balance Target 850,000 850,000 850,000 850,000 850,000 850,000 850,000 850,000 850,000 850,000 Sources Utility charges to users Water Operating Fund 6,000,000 S,OOO,OOi 4,00O,OOi 3,00O,OOi 2,00O,OOi 1,00O,OOi 2011 expenditures include PS/CH intertund loan borrowing of $3,200,000 Increased Revenue 3% for2016 and 2017 Increased Expenditures 4%for 2016 and 2017 Sewer Operating Fund 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Revenues 3,712,086 2,382,001 2,185,310 2,302,188 2,230,152 2,318,700 2,456,200 2,598,300 2,676,249 2,756,536 Expenditures 2,007,072 1,891,012 1,935,954 5,239,704 2,039,078 2,457,240 2,431,235 2,451,605 2,549,669 2,651,656 1,705,014 490,989 249,356 (2,937,516) 191,074 (138,540) 24,965 146,695 126,580 104,881 YearEndCashBalance 4,330,169 4,821,158 5,070,514 2,132,998 2,324,072 2,185,532 2,210,497 2,357,192 2,483,772 2,588,652 Cash Balance Target 850,000 850,000 850,000 850,000 850,000 850,000 850,000 850,000 850,000 850,000 Sources Utility charges to users Sewer Operating Fund 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 2008 revenue includes intertund repaymentfrom another fund for $1,500,000 2011 expenditures include PS/CH intertund loan borrowing of $3,200,000 Increased Revenue 3% for2016 and 2017 Increased Expenditures 4%for 2016 and 2017 Street Light Operating Fund 2008 2009 2010 2011 Revenues 787,676 621,829 544,031 565,995 Expenditures 341,019 428,379 560,322 546,172 446,657 193,450 (16,291) 19,823 Year End Cash Balance 2,652,299 2,845,749 2,829,458 2,849,281 Cash Balance Target 375,000 375,000 375,000 375,000 Sources Utility charges to users 2012 2013 2014 2015 2016 2017 547,542 611,100 758,700 785,100 808,653 832,913 980,916 1,465,520 1,072,864 958,225 996,554 1,036,416 (433,374) (854,420) (314,164) (173,125) (187,901) (203,504) 2,415,907 1,561,487 1,247,323 1,074,198 886,297 682,793 375,000 375,000 375,000 375,000 375,000 375,000 Street Light Operating Fund 3,000,000 2,SOO,OOI 2,00O,OOI 1,SOO,OOI 1,00O,OOI SOO,OOI 2012 Expenditures include $83,497 for aerial boom truck and $69,034 for E. Pt. Douglas lights 2013 budget expenditures include pavement management expenses of $516,512 Increased Revenue 3% for2016 and 2017 Increased Expenditures 4%for 2016 and 2017 Golf Course Fund 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Revenues 1,557,778 1,559,331 1,536,888 1,399,721 1,563,003 1,303,875 1,583,205 1,527,800 1,558,360 1,589,520 Expenditures 1,879,352 1,793,996 1,842,431 1,694,627 1,805,997 1,610,060 1,715,130 1,687,660 1,832,290 1,788,340 Netincome(deficit) (321,574) (234,665) (305,543) (294,906) (242,994) (306,185) (131,925) (159,860) (273,930) (198,820) Intertund loan proceeds 500,000 200,000 250,000 250,000 - YearEnd Cash Balance 392,839 158,174 52,631 7,725 14,731 (291,454) (423,379) (583,239) (857,169) (1,055,989) Cash Balance Target 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 Sources Charges to users of the golf course Golf Course Fund z,soo,000 z,000,000 i,soo,000 1,000,000 500,000 (500,000) �- (1,000,000) - (1,500,000) - m 0 0 N m o rv m a �n �o n o .y .y .y .y .y .y .y .y 0 0 0 0 0 0 0 0 0 N N N N N N N N N �1Revenues o Expenditures �Cash Balance Target Vear End Cash Balance CG EMS Fund 2008 2009 2010 Revenues 944,165 994,924 1,096,724 Expenditures 799,553 958,209 1,114,188 Net income(deficit) 144,612 36,715 (17,464) Year End Cash Balance 346,416 383,131 365,667 Cash Balance Target 500,000 500,000 500,000 Sources Charges to users of the CG EMS system 1,600,000 1,400,000 1,200,000 1,000,000 800,000 600,000 400,000 200,000 2011 2012 2013 2014 2015 2016 2017 1,212,588 1,304,073 1,168,600 1,325,200 1,402,310 1,430,356 1,458,963 1,125,403 1,102,806 1,209,170 1,433,060 1,381,460 1,436,718 1,494,187 87,185 201,267 (40,570) (107,860) 20,850 (6,362) (35,224) 452,853 654,119 613,549 505,689 526,539 520,177 484,953 500,000 500,000 500,000 500,000 500,000 500,000 500,000 CG EMS Fund �iRevenues o Expenditures �Cash BalanceTarget Vear End Wsh Balance co m o rv m a �n �o n 0 0 0 0 0 0 0 0 0 0 0 0 .. _..... ._._. _....._ __..... Increased Revenue 2% for2016 and 2017 Increased Expenditures 4%for 2016 and 2017 Self Insurance Fund 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Revenues 1,293,754 1,399,561 1,505,269 1,449,322 1,441,186 1,080,000 1,426,450 1,750,550 1,803,067 1,857,158 Expenditures 1,268,352 1,282,136 1,386,981 1,340,426 1,373,865 1,209,170 1,639,430 1,877,399 1,933,721 1,991,733 Netincome(deficit) 25,402 117,425 118,288 108,896 67,321 (129,170) (212,980) (126,849) (130,654) (134,574) YearEnd Cash Balance 2,121,241 2,169,119 2,256,110 2,394,240 2,452,373 2,323,203 2,110,223 1,983,374 1,852,720 1,718,145 Cash Balance Target 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 Sources Internal charges for health insurance, workers compensation, and property insurance Self Insurance Fund 3,000,000 z,soo,or^ z,000,oc i,soo,oc i,000,oc soo,oc Increased Revenue and Expenditures by 3% for 2016 and 2017 Fleet Internal Service Fund 2008 2009 2010 2011 Revenues 919,551 822,824 855,586 1,018,161 Expenditures 913,012 782,292 866,136 976,063 Net income(deficit) 6,539 40,532 (10,550) 42,098 Year End Cash Balance 285,197 327,705 298,912 320,482 Cash Balance Target 500,000 500,000 500,000 500,000 Sources Internal charges for fuel and fleet 2012 2013 2014 2015 2016 2017 966,432 1,080,000 1,122,200 1,219,700 1,256,291 1,293,980 967,107 1,031,160 1,044,510 1,154,510 1,200,690 1,248,718 (675) 48,840 77,690 65,190 55,601 45,262 308,945 357,785 435,475 500,665 556,266 601,527 500,000 500,000 500,000 500,000 500,000 500,000 Fleet Internal Service Fund i,aoo,000 i,zoo,000 i,000,000 800,000 600,000 400,000 200,000 �1Revenues o Expenditures �Cash Balance Target Vear End Cash Balance Increased Revenue 3% for2016 and 2017 Increased Expenditures 4%for 2016 and 2017 co m o rv m a �n �o n 0 0 0 0 0 0 0 0 0 0 0 0 Information Services Fund Revenues Expenditures Net income(deficit) Year End Cash Balance Cash Balance Target Sources 2012 375,454 363,627 11,827 4,942 150,000 eoo,000 �- �Y�ax�aa� ��� ��� c�� ��� 200,000 -�� 100,000 _ -. ti 0 N 2013 378,010 310,660 67,350 72,292 150,000 2014 415,210 483,280 (68,070) 4,222 150,000 2015 415,210 387,780 27,430 31,652 150,000 2016 431,818 387,780 44,038 75,690 150,000 Information Services Fund m a �n io ti ti ti ti 0 0 0 0 N N N N n ti 0 N 2017 449,091 483,280 (34,189) 41,502 150,000 o Revenues oExpenditures �Cash Balance Target Year End Cash Balance Sealcoating Fund 2008 2009 2010 2011 Revenues 651,087 426,526 561,355 711,413 Expenditures 397,400 489,767 537,550 577,246 Revenue over/(under) expenditures 253,687 (63,241) 23,805 134,167 YearEnd Cash Balance 191,657 113,225 101,633 240,478 Cash Balance Target 149,355 149,355 126,060 56,185 Sources Franchise fees 2012 2013 2014 2015 2016 2017 748,328 553,100 553,100 553,100 763,267 714,250 799,750 800,650 (14,939) (161,150) (246,650) (247,550) 190,321 209,912 (36,738) (284,288) (284,288) (284,288) 105, 807 126, 805 125, 000 125, 000 125, 000 125, 000 Sealcoating Fund �,000,000 800,000 600,000 400,000 200,000 (200,000) � (400,000) � m 0 0 N m o rv m a �n �o n o .y .y .y .y .y .y .y .y 0 0 0 0 0 0 0 0 0 N N N N N N N N N • o Expenditures �Cash Balance Target Vear End Wsh Balance