title page 18 - watertown, sd

2018

BUDGET CITY OF WATERTOWN, SOUTH DAKOTA

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January 1, 2018 – December 31, 2018

_________________________________________

Prepared by THE CITY FINANCE OFFICE Kristen Bobzien, Finance Officer

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Kristen Bobzien Finance Officer Audra Hunt HR Coordinator Connie Brown Finance Officer II Sara Goddard Finance Officer II Sheila Bretschneider Finance Officer II Jennifer Collins Finance Officer II

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City of Watertown 2018 Adopted BudgetIntroduction

IntroductionTitle Page 1Table of Contents 2How to Use This Document 7Award for Distinguished Budget Presentation 8Community Profile 9Ten Year Comparison of Mill Levies and Taxable Valuations 12Municipal Officers 13Boards and Commissions 14Organizational Chart 16Summary of Personnel - Full Time Positions by Department 17Summary of Personnel - Full & Part Time by Fund 18

Budget Message and PoliciesBudget Message 19Object of Expenditures and Expenses - All Funds 27Mission Statement and Goals 28Financial Policies 34City Policy Benchmarks 37Budget Format 38Basis of Budgeting 40Budget Process 41Budget Calendar 43

Financial SectionCurrent Year Summary of Estimated Financial Sources and Uses - Governmental Funds 45Sources and Uses - All Governmental Funds 2017 462017 Budget Ordinance 48Analysis of Major Revenue Sources - General Fund 54Analysis of Major Revenue Sources - Special Revenue Funds 56Current Year Statement of Estimated Revenue and Expenditures - All Enterprise Funds 59Budget Summary - Enterprise Funds 60Analysis of Major Revenue Sources - Enterprise Funds 61Summary of Estimated Financial Sources and Uses - Governmental Funds 62Revenue Trends - All Governmental Funds 64Expenditure Trends - All Governmental Funds 66Property Tax Comparisons 67Statement of Estimated Revenue and Expenditures - All Enterprise Funds 68Revenue & Expenditure Trends - Wastewater Enterprise Fund 70Revenue & Expenditure Trends - Solid Waste Enterprise Fund 71Revenue & Expenditure Trends - Airport Enterprise Fund 72

Department BudgetsGeneral Fund: 73

General Government:Mayor and City Council 74Contingency 76Attorney 77Finance Office 79Contributions to External Organizations 81Information Technology 82City Hall 84Engineering 85

Public Safety:Police 87Fire Fighting 89Ambulance 91

Public Works:Street Department 93Snow Removal 95

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Table of Contents - continued

General Fund - continued:Street Lighting 97Water Resources 98Cemetery 99

Health and Welfare:Mosquito Control 101Animal Control/Community Service Officer 102

Culture and Recreation:Forestry 104Library 106

Building Services:Building Services 108

Miscellaneous:General Fund Transfers 110

Special Revenue Funds: 111Park and Recreation Fund:

Supervision 113Recreation Programs 115Golf Course 117Family Aquatic Center 119Baseball/Softball Complex 121Auditorium/Fieldhouse 123Zoo 125Ice Arena/Expo Building 127Parks System 129City Park and Camping 131

BBB (Bed, Board & Booze) Sales Tax Fund 133

Prairie Lakes Wellness Center Fund 134

Casualty Reserve Fund 136

Capital Improvement Sales Tax Fund 137

E-911 Fund 139

Library Fines Fund 141

Urban Renewal Fund 142

Sioux River Watershed Project Fund 144

Tax Increment Financing District #1 Fund (TIF 1) 146





Debt Service Fund: 151GO Bonds 152

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Capital Projects Fund: 153Capital Projects Fund 154

Public Enterprise Funds: 155Wastewater Fund:

Wastewater Collection System 156Wastewater Collection System Improvements 158Wastewater Treatment Facility 159Wastewater Industrial Pretreatment 161Wastewater Laboratory 163

Solid Waste Fund:Solid Waste Collection 165Solid Waste Disposal 167Solid Waste Recycling 169

Airport Fund:Airport 171

SupplementalCapital Budget 175Capital Improvement Projects 176Capital Outlay Budget Summary - 2018 177Capital Outlay Budget - 2018 178Capital Outlay Plan Summary - Long Term 181Capital Outlay Plan - All Funds - Long Term 182Debt Limitation and Long Term Debt 188Computation of Legal Debt Limit and Available Debt Capacity 189Schedule of Debt Service Requirements to Maturity 190Acronyms & Abbreviations 192Glossary of Terms 193

Appendix

Department Expenditure Budgets and Means of Finance - Expenditures by Line ItemGeneral Fund:

Expenditure Summary and Means of Finance 197Mayor and City Council 203Contingency 204Attorney 205Finance Office 206Contributions to External Organizations 207Information Technology 208City Hall 209Engineering 210Police 211Fire Fighting 212Ambulance 213Street Department 214Snow Removal 215Street Lighting 216Water Resources 217Cemetery 218Mosquito Control 219Animal Control/Community Service Officer 220Forestry 221Library 222Building Services 223General Fund Transfers 224

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Special Revenue Funds:Park and Recreation Fund:

Expenditure Summary and Means of Finance 225Supervision 228Recreation Programs 229Golf Course 230Family Aquatic Center 231Baseball/Softball Complex 232Auditorium/Fieldhouse 233Zoo 234Ice Arena/Expo Building 235Park Systems 236City Park and Camping 237

BBB (Bed, Board & Booze) Sales Tax Fund 238Prarie Lakes Wellness Center Fund 240Casualty Reserve Fund 242Capital Improvement Sales Tax Fund 244E-911 Fund 247Library Fines Fund 249Urban Renewal Fund 251Sioux River Watershed Project Fund 253Tax Increment Financing District #1 Fund (TIF 1) 255Tax Increment Financing District #2 Fund (TIF 2) 257Tax Increment Financing District #3 Fund (TIF 3) 259Tax Increment Financing District #5 Fund (TIF 5) 261Tax Increment Financing District #6 Fund (TIF 6) 263

Debt Service Fund:GO Bonds 265

Capital Projects Fund:Capital Projects Fund 267

Public Enterprise Funds:Wastewater Fund:

Expense Summary and Means of Finance 269Wastewater Collection System 271Wastewater Collection System Improvements 272Wastewater Treatment Facility 273Wastewater Industrial Pretreatment 274Wastewater Laboratory 275

Solid Waste Fund:Expense Summary and Means of Finance 276Solid Waste Collection 277Solid Waste Disposal 278Solid Waste Recycling 279

Airport Fund:Expense Summary and Means of Finance 280Airport 281

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City of Watertown 2018 Adopted Budget Introduction

How To Use This Document

This budget book is the City of Watertown’s financial plan to be used by the Mayor and City Council as a guideline for meeting goals while providing the best service at the lowest cost to the citizens of Watertown. The budget book is divided into easy to read sections allowing any person to read and understand the information. Introduction – The introduction includes a community profile with demographics, information about the local area, major employers and property tax comparison information. This section also includes a list of City Officials and Boards and Commissions, an organizational chart and summary of budgeted full-time employees by department. Budget Message and Policies – This section includes the budget message providing an overview for 2018 including any major changes and upcoming issues both national and local being addressed. The City’s mission statement as well as City wide goals and objectives providing progress reports and comparative graphs showing historical trends and analysis are also included in this section. The other half of this section details the City’s financial and investment policies along with the budget process and budget calendar. Financial Section – This section presents information on the current year budget and analysis for both budgeted revenues and expenditures along with the Appropriation Ordinance for 2018. This section also provides graphs summarizing the revenues and expenses for the proprietary funds included in the budget process and budget documents. Department Budgets – This section contains individual department narratives with departmental budget summaries of revenues and expenditures, a list of accomplishments of the previous year, short and long term goals and performance measures. The budget section is divided by fund starting with the General Fund; the departments are in numerical order within each fund. Supplemental – The supplemental section of the budget book provides additional information used in preparing the budget book. The Capital Budget section has an outline of the major capital improvement projects and both summary and itemized capital outlay information. The Long Term Debt section contains the legal debt limit and available debt capacity and a schedule of debt service requirements to maturity. A glossary of terms and list of acronyms and abbreviations used in this book are also included in this section. Appendix – The Appendix section of the budget book provides readers with the detailed revenue and expenditure budget information for each fund by department. This section details each line item budget showing the previous two years of actual revenues and expenditures, the current budget and the 2018 approved budget. This level of detail is useful to management including department heads in preparing and monitoring their individual budgets.

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The Government Finance Officers Association presented the City of Watertown the Distinguished Budget Presentation Award for the Fiscal year beginning January 1, 2017. The award is given to a governmental unit that publishes a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan and as a communications medium.

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The City of Watertown, South Dakota “South Dakota’s Rising Star”

www.watertownsd.us

Welcome to Watertown, South Dakota

The City of Watertown is located in northeast South Dakota, in the heart of the upper Midwest. The City was incorporated in 1885. It is nicknamed “South Dakota’s Rising Star”, because it is a thriving community that offers residents and visitors a variety of both indoor and outdoor activities. Located near Minnesota’s west border, Watertown’s land area is approximately 17.45 square miles conveniently located on Interstate 29 and US 212, 215 miles west of Minneapolis, Minnesota and 110 miles north of Sioux Falls, the largest city in South Dakota. Watertown is approximately halfway between Omaha, Nebraska and Winnipeg, Manitoba. With easy access to highway, rail and air transportation, Watertown’s location has been a significant factor in its continuing growth.

Watertown’s population has grown from 10,214 in 1930 to approximately 21,482 in 2010. Population growth has been steadily growing since 1970.

Other important demographic facts about Watertown: Watertown residents are well educated with 91.6% high school graduation rate and 20.4% with a Bachelor’s degree or higher for persons age 25 or older. Age of Watertown residents is consistent with the rest of the state with persons under the age of 5 at 7.8% compared to the state at 7.3%; Watertown residents 65 years or older is 15.4% compared to the state at 14.3%.

Form of Government The City Government is aldermanic in form, with ten alderpersons and a mayor. The City is divided into five wards with representation on the City Council by two from each ward. The mayor is elected at large. The terms of office of the alderpersons are four years, but are overlapping so that the City is provided with a continuity of knowledge in the City business and legislative matters. The term of the mayor is also four years. The City Council meets the first and third Mondays of each month for regular session. In addition, numerous special meetings and work sessions are scheduled throughout the year. Besides approving the budget appropriations, the City Council is responsible for enacting policies through ordinances, resolutions and regulations governing the City as well as for appointing the members of committees, advisory boards and department heads of the City.

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5,000

10,000

15,000

20,000

25,000

1930 1940 1950 1960 1970 1980 1990 2000 2010

Watertown's Population

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Education The Watertown School District is the fourth largest by population in all of South Dakota. There are 8 public schools in grades K-12 in addition to 4 parochial schools for grades K-12. Post secondary education is available through the Lake Area Technical Institute and Mount Marty College, Watertown. Lake Area Technical Institute was founded in 1965. Lake Area Technical Institute offers associate degrees in agriculture, business, health and technology. Mount Marty College, Watertown, opened their doors in 1979. Mount Marty College, Watertown, offers a variety of associate, bachelors and master’s degrees. Employment Watertown’s unemployment rate has continued to stay well below the national unemployment rate. The unemployment rate at the time of this publication is 2.7% compared with a national rate of 3.9%. This is positive for Watertown residents allowing plenty of employment opportunities and opening the possibility to increase household income. The challenge for the City is to continue to retain current community members as well as attracting new members of the community to fill the growing employment needs of businesses. Watertown’s major employers include the following: No. of Employees Watertown School District 910 Terex Utilities 567 Prairie Lakes Health System 547 Hy-Vee 485 Premier Bankcard 380 City of Watertown 336 Worthington Industries 320 Sparton 272 Jenkins Living Center 270 Dakota Bodies 242 Community Life The residents of Watertown experience all four seasons. The temperatures range from July highs in the 80’s to January lows dipping below zero. Annual rainfall averages 20 inches with average snowfall reaching 27 inches. Watertown serves its residents’ spiritual, cultural, and recreation needs. It has many churches in

about 19 denominations. Watertown is proud to be the home of the Terry Redlin Art Center housing many of the late Terry Redlin prints as well as a gift shop.

Other Attractions & Events Goss Opera House & Gallery Community Concert Series Town Players Codington County Heritage Museum Winter Farm Show Watertown Veterans Memorial

Watertown is probably best known for its outdoor activities. The area is nationally recognized for unsurpassed hunting of pheasants and ducks. Watertown annually plays host to hunters from every section of the country. Lake Kampeska covers an area of 5,500 acres with its subterranean springs as the principle source of clear, cool, pure water providing ample area for a variety of water sports. There is a variety of shopping experiences to be found in Watertown. The downtown area remains a focus to grow the retail and dining community. The goal is to capture the charm associated with the old-time main street while giving residents modern living spaces and entertainment. There is also a mall conveniently located on Highway 212 that runs through town from the interstate housing a variety of retail and eating establishments. Hobby Lobby is the newest retail businesses calling Watertown its home opening at the end of the 2016. This is a tremendous benefit not only to Watertown but also the many small communities that don’t have to travel as far to get product. The City has also hired Retail Strategies, a retail marketing company, to assist the city in locating areas of leakage to larger communities for shopping needs to continue to expand the retail options in Watertown. Watertown offers dining options for all tastes ranging from casual to elegant dining. The dining choices include Mexican, Oriental, Steak, Sushi, family dining, cafes, delis, Sports Bars & Grills, and Fast Food. There is also bowling, miniature golf, go-carts, and a new movie theater with additional theaters and theater style seating.

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Prairie Lakes Healthcare Systems is a regional healthcare provider offering quality health care services to the residents of Watertown as well as the surrounding area. Some of the services provided are general surgery, cancer center, ear, nose and throat, hospice, urology, dermatology, heart/cardiology, kidney/nephrology and lung/pulmonology. Prairie Lakes recently announced a large expansion to their current facilities as the need to add doctors and services continues to grow in the coming years. Watertown Services Street maintenance, police, fire/ambulance, and code compliance are typical services provided by most communities. However, Watertown offers many additional services to make this a community people want to live, work and enjoy. The Municipal Utilities provide natural gas, water and electric services to residents within Watertown. Having these services within the municipality allows a better monitor on the quality of service and infrastructure needs as well as keeping costs low to users of the system. Watertown’s Regional Library serves Codington and Hamlin Counties (33,130 population) with 97,355 books, 13,439 ebooks, 9,833 eaudio books, computers and wireless internet access. Recreation facilities include the Prairie Lakes Wellness Center which opened in early 2017 replacing the former Rec Center facility. The new facility is approximately 103,500 square feet which is a 37% increase in additional space. The Center will include an 8 lane competitive pool, leisure pool, whirlpool, cardio machines, free weights, Cybex weight machines, locker rooms, sauna, steam room, racquetball courts, group fitness room, yoga studio, walking track, massage therapy, community room and 5 courts of flat floor space. The Park & Recreation department administers and maintains a 4-plex baseball complex, 7-plex softball complex, recreational trails, 27-hole golf course, indoor hockey/skating rink, tennis courts, zoo, city park camping area, disc golf course and an outdoor aquatic center. In 2017, the City built Premier Softball Complex, an additional 5-plex softball complex across the street from the Anza soccer fields. A new two sheets of ice complex is also being designed for construction to begin in 2018. This new facility will replace the

current single sheet ice complex currently being used.

The Bramble Park Zoo and Discovery Center is one of only two zoos in the entire State of South Dakota with approximately 800 animals representing 150 different species. The zoo offers classes for kids to learn more about the animals that call the Bramble Park Zoo their home. The Discovery Center offers many interactive activities for kids to learn more about animals both native to the area as well as around the world. The Watertown Regional Airport offers a convenient travel option to residents and surrounding communities. ADI currently offers two flights round trip to Denver each day with free long term parking and no baggage fees. This is also a great feature for business travelers as well as corporate business with need for air services.

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Ten Year Comparison of Levies and Taxable Valuation

School Total Mill LevyOwner- Other Owner- Other Taxable

Year Occupied Property County City Occupied Property Value2008 8.82 13.51 3.73 ** 2.58 *** 15.13 19.82 * 1,130,075,936 2009 8.76 13.40 3.79 ** 2.65 *** 15.20 19.84 * 1,153,644,814 2010 8.68 13.22 3.69 ** 2.59 *** 14.96 19.50 * 1,204,362,658 2011 8.68 13.22 3.74 ** 2.68 *** 15.10 19.64 * 1,207,580,426 2012 8.76 13.39 3.66 ** 2.74 *** 15.16 19.79 * 1,236,075,716 2013 9.16 14.08 3.61 ** 2.73 *** 15.50 20.42 * 1,288,336,636 2014 9.05 13.92 3.46 ** 2.68 *** 15.19 20.06 * 1,360,688,531 2015 8.80 13.47 3.31 ** 2.68 *** 14.79 19.46 * 1,410,106,460 2016 8.13 12.09 3.20 ** 2.58 *** 13.91 17.87 * 1,488,043,046 2017 7.69 11.31 3.15 ** 2.51 *** 13.35 16.97 * 1,572,990,869

Tax Distribution in the City of Watertown2017

Taxing Taxes Property TaxableAuthority Levied % Class Valuation %

City **** $4,510,995 18.93% Agriculture $966,797 0.06%County 4,953,348 20.79% Owner-occupied 939,101,777 59.70%School 14,364,054 60.28% Utilities 9,282,694 0.59%

Mobile homes 11,181,154 0.71%Total Taxes $23,828,397 100.00% All other property 612,458,447 38.94%

Total $1,572,990,869 100.00%

* In addition, there was a .54 mill levied for property owners in the Lake Kampeska Water District in 2008 and 2009,.48 mills in 2010, 2011, 2012, .51 mills in 2013 & 2014, .52 mills in 2015, .49 mills in 2016 and .46 mills in 2017.

**A mill levy of .028 for the East Dakota Water Conservancy District is levied on all property in Codington County in 2008, .056 for 2009, .028 for 2010, .029 for 2011, 2012 and 2013, .027 for 2014, .026 for 2015, .025 for 2016 and 2017. This mill levy is presented along with the County levy.

***A mill levy of .389 for Event Center Bonds is levied on all property in Watertown for 2008, .392 for 2009, .386 for 2010, .359 for 2011, .361 for 2012, .355 for 2013, .348 for 2014, .349 for 2015, .338 for 2016 and .320 for 2017. This mill levy is presented along with the City levy.

****Includes Tax Increment Districts.

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CITY OF WATERTOWN

CITY OFFICIALS & DEPARTMENT HEADS

2017-2018

MAYOR: Sarah Caron COUNCIL MEMBERS: Ward A: Mike Danforth Don Roby Ward B: Jon Solum Adam Lalim Ward C: Beth Mantey Brad Thorson Ward D: Bruce Buhler Josh Weyh Ward E: Dan Albertsen Glen Vilhauer DEPARTMENT HEADS:

Airport Manager Todd Syhre Attorney (Hon.) Vincent A. Foley (ret.) Building Official Ken Bucholz City Engineer Shane Waterman Finance Officer Kristen Bobzien Fire Chief Doug Kranz Library Director Deirdre J. Whitman Parks, Recreation, & Forestry Director Jay DeLange Police Chief Lee McPeek Street Superintendent Rob Beynon Upper Big Sioux Project Coordinator Roger Foote General Manager – Municipal Utilities Steve Lehner Wastewater/Solid Waste Superintendent Mike Boerger Prairie Lakes Wellness Center Director John Small

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BOARDS AND COMMISSIONS 2017-2018

Parks, Recreation & Forestry Board Watertown Housing and Authority Board Scott Johnston Pat Shriver Bill McElhany Lee Rycraft Justin Struckman Heidi Stoick Bruce Buhler (Liaison)

Jackie Abel Elmer Brinkman Mindy Werder Dale Howlett Tim Sprung Donald Vrtacnik (Resident Manager) Josh Weyh (Liaison)

Public Health Officer Deputy Public Health Official Dr. Hollis Nipe Dr. Calvin Roseth Urban Renewal Board Plan Commission/Board of Adjustment Stephen Tjaden Sarah Ries Vanessa Victor Nancy Turbak Berry Adam Lalim (Liaison) Jason Redemske

Civil Service Board Paige Sullivan Mike Marotz Will Morlock

Todd Kays Liam Culhane Blake Dahle John Stonebarger Jason Hanson Mark Stein Megan Olson Diane Ford – Alternate Rhonda Dargatz-Johnson – Alternate Brad Thorson (Liaison for Plan Commission)

Library Board Animal Control Board Judy Trzynka Jackie Baxter Dave Weigel Deb Shephard Anne Gabel Dan Albertsen (Liaison)

Dr. Mark Rieb (Chair) Dan Miller Krisma DeWitt Beth Mantey (Liaison) Utility Board Greg Solum David Strait Dustin Padgett Mike Luken John Holley Glen Vilhauer (Liaison) Upper Big Sioux Watershed Advisory Jeff Deville Jack Little John Moes Glen Vilhauer (Liaison)

E-911 Advisory Board Liaison Jon Solum Watertown Area Transit Liaison Jon Solum Fair Housing Board Merlin Jeitz Elmer Brinkman Nancy Meidinger Josh Weyh (Liaison)

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BOARDS AND COMMISSIONS 2017-2018 (continued)

Mayor’s Committee for People with Disabilities Convention & Visitors Bureau Board Shane Hoffmann Marilyn Byer Brenda Palsma-Teske Val Nesheim Tonya Urban Colleen Winge Julie Miller Toby Niles Ryan Remmers Bonnie Boadwine Jennifer Morgan Lori Enstad Jill Gabel Brigett Wookey Jordan Trumbo Jamie Folk Nancy Hoops Renee Hoover Enma Lemus Megan Lynde Cindy Raml Courtney Redmond Amanda Seppanen (Student Rep) Dan Albertsen (Liaison)

Ross Olson Sandy Sheehan Shane Conger Susie Stroup Julie Ranum Kyle Lalim Jodi Penrod Dan Miller Jeana Johnson Don Roby (Liaison) Finance/Safety Committee Sarah Caron – Mayor Dan Albertsen Don Roby Jon Solum Brad Thorson Glen Vilhauer

Airport Board Mark Schroeder Joe Snyder Byron Callies Mike Cartney Les McElhany Bruce Buhler (Liaison)

Public Works/Safety Committee Watertown Volunteer Center Liaison Sarah Caron – Mayor Mike Danforth Beth Mantey Adam Lalim Josh Weyh Bruce Buhler

Adam Lalim

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Mayor

Park & Rec Board

Overall mgmt and regulation of public parks,

recreation programs, &

cemetery

Library Board

Overall mgmt and

policy of operations of the

library

Utility Board

Overall mgmt and policy of

operations of the Municipal Utilities

Plan Commission

Establish Plan & Zoning Regs &

Ordinance supervision

Board of Adjustments

Grant special exceptions & variances for

building permits

Park & Rec/ Forestry/ Cemetery

Civil Service Board

Provide appeal rights for City

Employees

Board of Health

Advisory

supervision of ordinance

affecting health

Library

Utilities Electric,

Water, Gas

Urban Renewal Board

Conservation & rehabilitation of

designated urban renewal area

Animal Control Board

Advisory-formulate &

maintain animal control program

Attorney

City Council

Finance/ Human

Resources

Prairie Lakes Wellness

Center

Watertown Housing Authority

Board Advisory – assist low-

income families & elderly/disable individuals with

housing

Fire/ Ambulance

Police/ E-911/Animal

Control

Street

Airport

Engineering Solid Waste/ Wastewater

Citizens of Watertown

Building Services

Sioux River Watershed

Project

Information Technology

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City of WatertownSummary of Budgeted Full Time Personnel

2008-2018

Adopted2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

Mayor - Staff 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5Attorney 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5Finance 7 7 7 7 7 7 7 7 7 7 7Information Technology 1 1 1 1 1 1 1 3 3 3 3City Hall 0 0 0 0 0 0 0 0 0 0 0.5 (4)Engineering 5 5 5 7 7 7 7 7 7 7 7Police 40 41 41.2 41.2 41.2 42.2 42.2 42 42 42 42Fire/Ambulance 32 34 37 34 37 37 37 38 38 38 39 (1)Public Works 2 2 2 - - - - - - - - Street 12 12 12 12 12 12 12 12 13 13 14 (2)Cemetery 2 2 2 2 2 2 2 2 2 2 2Animal Control 1 1 1 1 1 - - 1 1 1 1Forestry 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5Library 10 10 10 10 9 9 9 9 9 9 9Building Services 5 5 5 4 4 4 4 4 4 4 5 (3)Parks & Recreation 22.5 24.5 24.5 24.5 24.5 23.5 25.5 25.5 25.5 26.5 26.5Prairie Lakes Wellnes Center 6 6 6 5 6 6 6 6 6 6 6.5 (4)E-911 9 10 9.8 12.8 12.8 12.8 12.8 12 12 12 12Sioux River Watershed Project 3 2 2 2 1 1 1 1 1 1 1Wastewater 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5Solid Waste 16.5 16.5 16.5 16.5 16.5 16.5 16.5 16.5 16.5 16.5 16.5Airport 2 2 2 3 3 3 3 3 3 3 3Total 196 201 204 203 205 204 206 209 210 211 215

(1) Added one full-time Fire Marshal to the Fire Department.(2) Added one full-time Administrative Assistant to the Street Department.(3) Added one full-time Code Enforcement Officer to Building Services.(4) Added one full-time Janitorial/Maintenance position. Split 50/50 between City Hall and Prairie Lakes Wellness Center in 2017.

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BUDGETED

FY 2016 FY 2017 FY 2018

Full Part/Time Full Part/Time Full Part/Time

Department Time FTE Time FTE Time FTE

GENERAL

Mayor & City Council 1.50 10.00 (1) 1.50 10.00 (1) 1.50 10.00 (1)

Attorney 1.50 - 1.50 - 1.50 -

Finance 7.00 - 7.00 0.11 7.00 -

Information Technology 3.00 - 3.00 - 3.00 0.12

City Hall - - - - 0.50 -

Engineering 7.00 0.58 7.00 0.58 7.00 0.58

Police 42.00 0.40 42.00 0.40 42.00 0.40

Fire/Ambulance 38.00 - 38.00 1.20 39.00 -

Street/Snow Removal 13.00 3.20 13.00 3.18 14.00 2.55

Cemetery 2.00 1.08 2.00 1.08 2.00 1.12

Mosquito Control - 0.48 - - - -

Animal Control 1.00 - 1.00 - 1.00 -

Forestry 2.50 0.49 2.50 0.98 2.50 0.98

Library 9.00 2.97 9.00 2.97 9.00 2.97

Building Services 4.00 0.48 4.00 0.48 5.00 -

131.50 19.68 131.50 20.98 135.00 18.72

SPECIAL REVENUE

Park & Recreation 25.50 33.68 26.50 32.69 26.50 35.30

Prairie Lakes Wellness Center 6.00 9.90 6.00 16.82 6.50 21.83

E-911 12.00 1.30 12.00 1.30 12.00 1.30

Urban Renewal - 0.09 - - - -

Sioux River Phase IV 1.00 0.94 1.00 0.65 1.00 0.65

44.50 45.91 45.50 51.46 46.00 59.08

ENTERPRISE

Wastewater 14.50 - 14.50 - 14.50 -

Solid Waste 16.50 0.24 16.50 0.26 16.50 0.26

Airport 3.00 1.63 3.00 1.63 3.00 1.63

34.00 1.87 34.00 1.89 34.00 1.89

TOTAL ALL FUNDS 210.00 67.46 211.00 74.33 215.00 79.69

NOTE: The number of part time employees includes temporary/seasonal help.(1) Elected Officials

BUDGETED

General Fund52%

Special Revenue Funds36%

Enterprise Funds12%

PERSONNEL BY FUNDFiscal Year 2018

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City of Watertown 2018 Adopted Budget Budget Message and Policies

BUDGET MESSAGE JANUARY 1, 2018 THROUGH DECEMBER 31, 2018

TO THE HONORABLE MAYOR AND MEMBERS OF THE WATERTOWN CITY COUNCIL: I am pleased to present the annual budget for 2018 to the City Council and the community. The Mayor’s Recommended Budget was introduced at the public input meetings held August 15, 16 and 22, 2017; first reading of the budget ordinance on September 5, 2017; second reading and adoption of the budget ordinance on September 18, 2017.

OVERALL FINANCIAL CONDITION As our community grows, City leaders are faced with the challenge of balancing economic growth with the goal of providing our community with the highest quality of service possible. It is the mission of the City to promote quality and fiscally responsible city government for the citizens of Watertown. In our efforts to achieve this mission, many goals emerge to guide the City leaders in the allocation of the available resources. The goals of the City include maintaining a prosperous and friendly community in a safe small-town environment. From those more general goals stem the more refined goals of economic opportunities in good jobs, low crime, good fire protection and emergency services, abundant recreational and cultural opportunities all available in a clean and healthful environment. Many underlying objectives must be met in order to reach these very important goals for our community. There has been a slow but steady growth in the local economy compared to a slower recovery in the national and global markets. The local agriculture community is still feeling the effects of low crop prices as well as higher costs of producing product. This puts them in a financially constrained position with less flexibility to purchase equipment and other retail products. Watertown is affected by these economic conditions being so heavily dependent on the neighboring communities largely populated with agriculture based households. Sales tax revenues have remained relatively, but are not decreasing which indicates a stable condition in both the business as well as the agriculture sectors of the community. The most recent labor supply numbers for the area (Codington County) reflect a slight increase in the unemployment rate, the rate still remains well below the national rate. Watertown’s employment numbers this past year indicate a larger workforce and more unemployed workers which accounts for the 0.4% increase in the local unemployment rate. This is a positive environment of near full employment for Watertown residents with jobs available for anyone who is seeking employment. However, the challenge for expanding or new businesses is the lack of skilled workers to available to employ. Watertown continues to work with businesses as well as the local secondary education institutions to assist in attracting new people to the area as well as retain recently graduated students within the community.

2011 2012 2013 2014 2015 2016 2017 Codington Co 3.4% 3.2% 2.9% 2.6% 2.6% 2.3% 2.7% State of SD 4.0% 3.9% 3.6% 3.4% 3.5% 2.9% 3.0% National 9.0% 7.6% 7.2% 5.8% 5.0% 4.9% 3.9%

The investment policy for the City of Watertown, as adopted by the City Council, is provided in the budget book designating the Finance Officer as the investment officer for the City. Investments are to be placed with authorized depositories that were approved by the City Council in investments authorized by South Dakota Codified Law. The primary objective of the investment activity is the preservation of capital and the protection of investment principal. Cash assets shall be managed to produce the highest rate of return available consistent with the requirements of safety, liquidity and diversification. The Finance Office has followed the Investment Policy as approved. The strategy has been to establish a maturity schedule that has investments maturing in a “laddered” fashion so that each month the City is reinvesting only a small portion of the total portfolio. This technique reduces the risk that all or most of the investments will mature

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and be reinvested at a time of relatively low interest rates. Cash temporarily idle during the year is placed in the City’s designated depository and earns interest at a rate of Fed Funds Rate plus 2 basis points (.02%) with a floor of 0.29%. All of the CD investments have been renewed at low interest rates due to the continued low interest rate environment. There are also times where no banks are interested in bidding the CD’s because of the cost to collateralize them as required by State Statute. If this type of investment environment continues, other investment alternatives will need to be reviewed as allowed within the Statute.

2018 BUDGET OVERVIEW The 2018 budget attempts to strike a balance between the infrastructure investments necessary to accommodate the growth of our community and the investments in services and facilities to maintain and enhance the quality of life for our citizens. The 2018 City budget as presented is a balanced budget consistent with the South Dakota statutory requirements for municipalities. The budget is considered balanced if the total of all available financial resources (either on hand at the beginning of the year or generated during the year) equals or exceeds the total of all financial requirements. Financial requirements can include planned spending for the year as well as funds that are required to be on hand at the end of the year. The requirement for a balanced budget is established at the fund level and must be met for each individual fund. Overall, the 2018 budget of $52,080,910 reflects an increase in planned spending of $3.6 million, or 7.4%, from the original 2017 budget of $48,496,320. The majority of the increase is due to the transfer from the Capital Improvement Fund to the Capital Projects fund for the construction of the new Ice Complex. These types of large projects are considered nonrecurring which can skew year-to-year comparisons. If the transfer and capital outlay are removed from the equation the 2018 budget reflects an decrease of approximately $0.3 million or 0.9% under the original 2017 budget. The 2018 budget includes the City’s updated long-term capital improvement plan (CIP) adopted in October 2017. The CIP calls for an investment of $16.7 million in 2018 from all funding sources. Major categories include Street System Improvements ($2.8 million), Ice Complex ($8.0 million) and Biosolids Engineering/Construction ($0.9 million). The street systems improvement projects are higher than it has been in previous years. The main factor is the City received a state grant to conduct a pavement management analysis of every road within the city borders. That analysis will give the condition of each road allowing the Engineering Department and Street Department to better plan future road projects based on actual road condition not just surface condition. The analysis was used as a budgeting tool in planning both current and long term capital budget projects. The 2017 budget includes a contingency account within the General Fund of $300,000 as authorized by South Dakota Codified Law. Statute allows the governing body to include in the General Fund operating budget a line item for contingencies that cannot exceed five percent (5%) of the total operating budget. No expenditures can be coded to this account; however, the City Council can approve to transfer the spending authority from the contingency account to another line item for any unforeseen costs throughout the year. Any unspent contingency account budget authority goes back into the General Fund unassigned Fund balance.

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Tax Revenues: The 2018 budget was established in September 2017 with the expectation of growth in the local economy but with a 1.5% Consumer Price Index (CPI). Per State Statute, the consumer price index factor is the percent a taxing district may increase the taxes payable in the following year. Total amount of increase the city can request is the CPI plus growth. The only exception is an opt out approved by the City Council and put to a vote of the public. The City is notified of the CPI percentage in February of each year for the following taxable year. The taxable valuations for property growth are provided from the Codington County Department of Equalization by August of each year so the City can budget exactly what will be certified to the County for collection. Therefore, no assumptions or estimations are made in the budget calculation for property tax revenues. The only variance between the budget and actual numbers are any refunds or abatements approved by the County Commissioners and City Council during the year. Most of the abatements are from elderly freezes and property leaving the tax rolls. The City’s property tax base grew this past year by a net of $84.9 million reflecting a $32.5 million increase from new property placed on the tax rolls and a $52.4 million increase by virtue of the reappraisal process. This amount represents a net increase in the property tax base of 3.5% with real growth in the tax base from new property of 2.2%. This increase in taxable property will result in an increase of $105,618 in General Fund property tax revenues. Since property tax revenues account for approximately 22% of the total General Fund revenues, this minimal increase doesn’t have a negative effect on the 2018 budget’s ability to fund current operations. In addition, the 2017 property tax levy to repay the General Obligation Event Center Bonds will generate $503,396 in property tax revenues with the mill levy decreasing by .018 mills, or 5.3%. This levy is not subject to the same state statute requirement as general property tax revenues. Per the General Obligation bond covenant, mill levies need to be set to collect approximately 105% of the total principal and interest owed in the taxable year. Any remaining tax proceeds in the fund at the end of the amortization schedule go towards the last payment of the bond. A comparison of the 2017 real estate tax revenue for the City with 2018 revenue is as follows:

2017 2018 Property Tax Revenue Property Tax Revenue (Levied in 2016) (Levied in 2017) General Fund $3,339,192 $3,444,810 Debt Service Fund 502,934 503,396 Total $3,842,126 $3,948,206

The taxable value of property is calculated at 85% of the market value of property. A comparison of the City property tax revenues on a house with a market value of $100,000 ($85,000 taxable value) for 2017 and 2018 is as follows:

2017 2018 General Fund $ 190.74 $ 186.15 Debt Service Fund 28.73 27.20 Total $ 219.47 $ 213.35

$‐

$1,000,000

$2,000,000

$3,000,000

2011 2012 2013 2014 2015 2016

General Fund Property Tax Revenues

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Watertown has three pennies that can be collected as sales tax for every dollar charged for the sale of all goods and services. The City’s 2018 General Fund sales tax revenue is projected to be only slightly higher than the 2017 budget. Capital Improvement Fund sales tax revenues (also called second penny sales tax revenues) will mirror the General Fund sales tax revenues as each applies to the same tax base and each is set at a rate of 1.0%. The “BBB” recreation and promotion sales tax is projected to increase by 6.0% in 2018 from the

budgeted revenues for 2017. BBB is short for Bed, Board and Booze tax charged on restaurants, alcoholic beverages, admissions and lodging such as hotels. This tax is restricted in its use by State Statute for land acquisition, architectural fees, construction projects, payment for civic centers, promotion and advertising of the City, and auditoriums or athletic facility buildings including the maintenance, staffing and operations of such facilities. As stated earlier, the sales tax revenues have been stable but relatively flat. Sales tax revenues are budgeted using 10 year trend data as well as economic indicators for future years. Even though the historical trend data shows a higher increase, local economic indicators show continued low agriculture pricing with stable gas prices through the winter months. Charges for Goods and Services: Many of the departments charge users some type of charge for the service. Departments can use varying methodologies to come up with the amount to charge based on their department’s mission and purpose for providing services. The revenue goal of some departments such as the Prairie Lakes Wellness Center, Golf Course, and City Park campground is to collect fees to cover the current operations of the department. Each year during the budget cycle, expenditures are determined and fees are set based on current and historical membership trends as well as new programs and services that will increase membership in the future. Other departments such as the Aquatic Center, Recreation Programs and the Zoo within the Parks, Recreation and Forestry Department charge fees to cover approximately 40% of the costs to provide the services and programs. The General Fund transfers the remaining revenues needed through a subsidy. This is to ensure program fees are affordable to any family who wants their child to participate in the various recreation activities. Each year during the budget process, the Director of Parks, Recreation and Forestry along with staff reviews the current costs to determine the fees to charge. Other fee charging departments such as Building Services, Police, Fire and Ambulance and Finance Departments are asked to review their fees each year during the budget process to ensure the amount being charged, whether for permits, fines, business licenses, platting fees, or publication fees are adequate to cover the administrative costs of providing the services. These departments don’t collect enough fees to cover the total operating costs of their department because user fees would become cost prohibitive to community members. Taxpayer dollars through sales tax and property tax are used to subsidize these departments. Enterprise funds are run so the charges for goods and services cover the cost to operate the department as well as provide funds for capital needs and equipment replacement. This is similar to how private business operates. Revenues are reviewed and increased if needed every three years based on a three year cash flow projection of both operating and capital needs during those three years. Any fee increases are passed by City Council through a fee resolution.

$‐

$2,000,000

$4,000,000

$6,000,000

$8,000,000

2013 2014 2015 2016 2017 2018

1st Penny

CIP Tax

BBB Tax

Sales Tax

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Appropriations: The chart at the right shows the comparison of the 2018 budget with the 2017 budget for all Governmental Funds. The $323,330 increase in personal services reflects the salary and health benefit adjustments provided under the City’s compensation plan. Management negotiates compensation and benefits through the three collective bargaining unions representing the majority of city employees. The compensation plan agreed to by the unions are also used to compensate employees outside the bargaining unions for consistency and ease of payroll calculations. The 2018 budget reflects salary and health benefit adjustments based on the 3rd year of a three year bargaining agreement with the three unions. Other Expenditures includes line items such as insurance premiums, maintenance of buildings and equipment, fuel, supplies and utilities. The increase in Other Expenses and Debt Retirement is due to a $2 million transfer from the Capital Improvement Fund to the Capital Projects Fund for the construction of the Ice Complex. The $8.4 million increase in Capital Outlay is a result of the Ice Complex being added to the 2018 budget. This project is an estimated $8 million. Nonrecurring projects cause large fluctuations when comparing budgets for multiple years. The $5.4 million capital outlay budget for 2017 is a better representation of an average budget year for capital projects and equipment replacement. The Enterprise Funds for 2018 showed a decrease in Personal Services of 0.1% over the 2017 budget. The $2,500 decrease in personal services reflects changes in personnel as well as salary and health benefit adjustments for full-time City employees. The compensation plan for employees within the Enterprise Funds are the same as Governmental Funds above. The 1.8% increase in the Other Expenses and Debt Retirement category represents a slight increase in operating expenses for the Wastewater, Solid Waste and Airport Funds. The increase in the Airport Fund is for an increase in the amount of marketing needed for the Airport. The decrease in Capital Outlay is due to the Digester Rehabilitation project at Wastewater and the reconstruction of the 12/30 Runway at the Airport being completed in 2017. Both of these projects are nonrecurring projects that can cause large fluctuations when comparing previous year’s budgets. The Enterprise Funds are not included in the formal appropriation ordinance, but flexible budgets for these funds are approved by the Council to provide guidance to management. This flexible, or management budget, is on a basis of accounting similar to that used for the governmental funds. Specifically, capital outlay expenditures are “budgeted” in the enterprise funds rather than budgeting for depreciation expense. Management believes that this provides a better day-to-day financial plan to follow especially when augmented with financial statements prepared

ALL ENTERPRISE FUNDS 2017 2018 % BUDGET BUDGET CHANGE Personal Services 2,522,350 2,519,850 -0.1% Other Expenses and Debt Retirement 2,629,300 2,675,960 1.8%

Capital Outlay 10,074,800 2,975,675 -70.5%

ALL GOVERNMENTAL FUNDS 2017 2018 % BUDGET BUDGET CHANGE Personal Services 14,322,710 14,646,040 2.3% Other Expenses and Debt Retirement 13,585,510 15,519,460 14.2%

Capital Outlay 5,361,650 13,743,925 156.3%

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on a GAAP basis. Enterprise funds are required to adopt a budget no later than December 31st of each year. For continuity of the budget process, Enterprise funds follow the same budget calendar and review, adoption, and monitoring plan as Governmental Funds. Fund Balance: Fund balance reflects the financial resources reported in governmental funds or assets minus liabilities. To put it another way, fund balance are dollars available to spend. Any funds’ resources not available to spend should be put in a restricted or nonspendable portion of fund balance. There are five types of fund balance:

1. Nonspendable Fund Balance – amounts that cannot spent because they are either (a) not in spendable form (such as inventory) or (b) legally or contractually required to be maintained intact.

2. Restricted Fund Balance – amounts restricted that are either (a) externally imposed by creditors (debt covenants), grantors, contributors, or laws or regulations of other governments; or (b) imposed by law through constitutional provisions or enabling legislation.

3. Committed Fund Balance – amounts that can only be used for specific purposes pursuant to constraints imposed by formal action (ordinance) of the entity’s governing board.

4. Assigned Fund Balance – amounts that are constrained by the government’s “intent” to be used for specific purposes, but are neither restricted nor committed. Intent can be expressed by the City Council, Parks, Recreation & Forestry Board, Library Board or Urban Renewal Board which has been granted delegated authority by either the governing body or State statute.

5. Unassigned Fund Balance – includes positive fund balance within the General Fund which has not been classified within the above mentioned categories and negative fund balances in other governmental funds.

Historically, the City of Watertown has been able to meet current expenses and pursue an acceptable level of capital spending because of conservative business practices and a stable economy. For many years, the City has maintained a healthy amount of unassigned fund balance in the General Fund as well as other special revenue funds and strong cash balances in our enterprise funds. The 2017 projected expenditures anticipate using available General Fund fund balance of possibly $695,000. The 2017 General Fund budget was established with the intention of using fund balance to purchase some large, expensive pieces of equipment for the street maintenance and snow removal department. The current equipment needs have continued to be in excess of available funding since about 2010, so the Council approved using fund balance to catch up with equipment needs as well as purchase additional equipment and snow gates for better snow removal efficiency. Even with the use of available fund balance for 2017, the local retail economy continues to be stable resulting in a slight increase in sales tax revenues. As indicated by the table below, the 2018 budget anticipates changes in the unassigned fund balances of several funds. The decrease in the General Fund unassigned fund balance below reflects conservative budgeting practices of maintaining a healthy fund balance but avoiding a stockpile of fund balance. During the budget process, five years of actual expenditure and revenue data is analyzed to reflect actual revenues typically exceeding budget forecasts by several percentage points as well as actual spending is typically below budget by several percentage points. The percentages are applied to the expenditure and revenue budget request totals in the General Fund to come up with the anticipated amount to be spent and collected during the upcoming budget year. This amount has historically shown to be closer to actual amounts and does not anticipate using any unavailable fund balance. Another reason for the decrease is the assignment of capital outlay accumulations for future capital projects based on the Long Term Equipment Replacement and Capital Improvement Plan adopted by the governing body. These funds can be used in future years for any capital related purchase in place of unassigned fund balance if needed. The significant decrease in the unassigned fund balance of the Capital Improvement Sales Tax Fund is due to the assignment of capital outlay accumulations for a future Administration Building and relocation of the Street Department. If you remove the capital outlay accumulation reserves, it shows the budgeted revenues exceed the budgeted expenditures for this fund. With the additional debt service payments, more conservative budgeting both on the revenue side as well as the expenditure side is required to ensure adequate funding for ongoing

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infrastructure projects as well as future building projects. Holding a large capital outlay accumulation reserve allows the city to build the City Administrative Building and Street Department Building without the need to borrow additional funds or delay street maintenance projects in order to pledge more current resources towards the building projects. The deficit fund balances for the Other Governmental Funds shows a slight increase in 2018. Most of the increase reflects the status of City’s tax increment financing districts. Infrastructure improvements made within the five tax increment financing districts (TIF) were funded by advances from the Capital Improvement Sales Tax Fund and Wastewater Fund causing the TIF districts to carry a significant deficit fund balance. As development occurs within these TIF districts, the additional property tax valuation, or incremental property tax valuation, is collected to pay back the loans. Two of these districts have now matured to the point where the accruing interest expense on these loans is exceeded by the tax revenues generated on the taxable improvements within the districts. In other words, the revenue generated within these districts is adequate to cover the interest expense and allow funds to go toward reduction of the principal balances of the advances. TIF #3 was dissolved in 2017. In future years, tax revenues within the TIF #5 district is expected to increase with current retail development to allow for a more rapid retirement of the advances which will result in shrinking fund balance deficits over the remaining life of the districts.

Changes in Fund Balance for Governmental Funds - 2018

Capital Capital Other General Improvement Projects Governmental Fund Fund Fund Funds Beginning Fund

Balance 1-1-2018 $ 7,856,916 $ 12,754,812 $ 3,021,306 ($3,924,692) Changes in Fund Balance (2,896,855) (7,574,050) (2,653,000) (417,225) Ending Fund Balance 12-31-2018 $ 4,960,061 $ 5,180,762 $ 368,306 ($4,341,917)

Other Information: The Finance Office attempts each year to improve this budget document to paint a clearer overall picture of the City’s finances and plans for the future. We continue to strive to enhance the graphics, tables and text to provide a more professional and appealing presentation. This year changes were made to the Budget Message to give more in depth information on the financial implications of both internal and external economic conditions. Placement of some of the graphs and reports were moved to allow better flow and understandability of the document as a whole. The detailed revenues were place in the appendix section of the Budget Book so the detailed information for revenues and expenditures are accessible in the same place. Award for Distinguished Budget Presentation: The Government Finance Officers Association of the United States and Canada (GFOA) presented an award for Distinguished Budget Presentation to the City of Watertown, South Dakota, for its annual budget for the fiscal year beginning January 1, 2017. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan and as a communications medium. The award is valid for a period of one year only. We believe our current budget continues to conform to program requirements and we are submitting it to GFOA to determine its eligibility for another award.

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City of Watertown 2018 Adopted BudgetBudget Overview

OBJECTS OF EXPENDITURESALL FUNDS

YEAR ENDING DECEMBER 31, 2018

PERSONAL OTHER CAPITAL DEBT SERVICES EXPENDITURES OUTLAY SERVICE TOTAL

GENERAL FUND:Mayor and City Council 242,450 88,200 - - 330,650 Contingency Account - 300,000 - - 300,000 Attorney 132,750 23,970 - - 156,720 Finance Office 572,025 125,350 - - 697,375 Contributions to External Organizations - 200,500 - - 200,500 Information Technology 218,850 59,000 79,475 - 357,325 General Government Buildings-City Hall 22,375 71,900 - - 94,275 Engineering Department 524,350 88,400 5,500 - 618,250 Police Department 3,136,870 398,350 156,600 - 3,691,820 Fire Fighting 664,500 478,870 13,500 - 1,156,870 Ambulance 2,374,500 201,325 36,000 - 2,611,825 Street Department 957,000 502,400 57,500 - 1,516,900 Snow Removal 64,700 410,600 275,000 - 750,300 Street Lighting - 536,200 - - 536,200 Water Resources - 63,700 - - 63,700 Cemetery 165,325 27,350 9,325 - 202,000 Animal Control/Community Service Officer 63,125 12,500 2,200 - 77,825 Forestry 196,685 31,200 750 - 228,635 Library 623,850 218,375 102,850 - 945,075 Building Services 308,450 44,580 - - 353,030 Transfers - 2,175,000 - - 2,175,000

TOTAL GENERAL FUND 10,267,805 6,057,770 738,700 - 17,064,275 SPECIAL REVENUE FUNDS:

Park and Recreation 2,589,440 1,136,025 164,925 - 3,890,390 Special 1% Sales Tax (BBB) - 897,895 - - 897,895 Prairie Lakes Wellness Center 906,000 511,225 52,775 - 1,470,000 Casualty Reserve - 15,000 - - 15,000 Capital Improvement Fund - 2,600,000 4,764,450 3,055,850 10,420,300 E-911 Emergency 776,995 153,750 9,500 - 940,245 Library Fines - 30,100 13,300 - 43,400 Sioux River Watershed Project 105,800 145,445 275 - 251,520 Tax Increment District #1 - - - 103,000 103,000 Tax Increment District #2 - - - 92,100 92,100 Tax Increment District #5 - - - 202,300 202,300 Tax Increment District #6 - - - 38,500 38,500

TOTAL SPECIAL REVENUE FUNDS 4,378,235 5,489,440 5,005,225 3,491,750 18,364,650 DEBT SERVICE FUNDS

GO Bonds 2002 - - - 480,500 480,500 TOTAL DEBT SERVICE FUNDS - - - 480,500 480,500 CAPITAL PROJECTS FUND

Capital Projects Fund - - 8,000,000 - 8,000,000 TOTAL CAPITAL PROJECTS FUND - - 8,000,000 - 8,000,000 ENTERPRISE FUNDS

Wastewater 1,100,955 1,225,290 1,846,275 267,500 4,440,020 Solid Waste 1,139,125 945,420 949,900 - 3,034,445 Airport 279,770 237,750 179,500 - 697,020

TOTAL ENTERPRISE FUNDS 2,519,850 2,408,460 2,975,675 267,500 8,171,485

GRAND TOTAL - ALL FUNDS 17,165,890 13,955,670 16,719,600 4,239,750 52,080,910

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Mission Statement Our Mission is to provide responsible and open city government for the citizens of our community.

City Goals and Objectives

Conduct all business with integrity, respect and in a fiscally accountable manner.

Support a quality and safe environment for our employees.

Provide services for public safety and well being.

Ensure required infrastructure is planned for and maintained.

Foster an environment that encourages involvement within the community.

Support economic and community development.

Promote amenities and programs to provide recreation and wellness.

Local governments have a duty to manage their programs and services as efficiently and effectively as possible and to communicate the results of their efforts to stakeholders. In order to do this, goals and objectives form the foundation for the long range planning and vision to allocate available resources. Each department provides more detail on individual department goals as well as performance measures to assess the effectiveness of the department in obtaining those goals and objectives. The City-wide goals and objectives both short-term and long-term are discussed below. Economic Prosperity Economic prosperity is a simple concept with a lot of complex moving parts. Prosperity comes in the form of affordable living, available jobs, low cost of Utilities and property taxes, and growth within the community. Economic prosperity is a long term goal taking small steps each year over a period of years to accomplish one or more of the long term goals. One of the strategies for economic prosperity is to provide quality services while keeping property tax mill levies low. The amount of property taxes a household pays is directly related to the total amount of taxable property valuation and the financial need requesting entities. Since the financial request from the entities is statutorily capped by the CPI plus valuation growth, it is essential for the City to continue to promote growth through additional households, businesses and industry. As long as the taxable valuation of property can grow at the same rate or above the financial requests, mill levies which result in tax liabilities to taxpayers remain low. Based on the 2018 property tax revenue request to the County, the 2017 mill levy payable in 2018 is 2.51. The following graph shows the ten year comparison of levies assessed payable in the following year indicating a relatively stable growth in the property valuations compared to the financial need.

2.20

2.40

2.60

2.80

2008 2009 2010 2011 2012 2013 2014 2015 2016 2017

2.58 2.65 2.59 2.68 2.74 2.73 2.68 2.68

2.58 2.51

Ten Year Comparison of Levies

Goals and Objectives

Economic Prosperity

Safe Community

Culture and Recreation

Protecting Environment

Improve Infrastructure

Community Involvement

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As stated above, promoting economic vitality and encouraging economic development are two long term objectives of the City to generate additional property tax valuations to cover increasing costs. The City recently contracted with a company called Retail Strategies to assess the current services and identify retail needs of the community where possible retail leakage to the surrounding area is taking place. Once the analysis is complete and companies have been identified, the process will begin to contact different retail organizations for interest in locating to Watertown. This is a long term process to build relationships and work out agreement terms for land purchase and construction. The City coordinates with the Watertown Development Company (WDC) to promote and assist business and industrial economic development within the community. The 2018 budget shows a contribution to WDC in the amount of $100,000 as monetary support of their efforts in attracting new businesses along with expansion of existing businesses. The City has begun working with local developers to find a suitable location and long range plan for the construction of more workforce housing developments. This will help to not only attract businesses, but also additional residents of all income levels and age ranges. One of the ideas is for the City to assist in the infrastructure costs of development (street, storm sewer, sanitary sewer) so developers can sell smaller lots at a reduced rate. Safeguard our Community The safety of the community is both perceived as well as a direct result of public safety services provided by the City. A short term strategy for a safe community is adequate staffing and proper training for law enforcement officers, firefighters, paramedics and dispatchers. Grant funds are requested when possible to assist with the various costs of providing training and backfilling when the employee is absent. Employees are also certified trainers for certain skills which decreases the cost of training as well as offering more frequent in-house training. Watertown is fortunate to have a city staffed Fire Department and Ambulance Service. The majority of the 16 first class cities (over 5,000 in population) in South Dakota have volunteer Fire Departments and Ambulance Services not run by the city. Having these departments allows Watertown to make more proactive decisions for both current and long term needs to safeguard the community. Having reliable, up to date fire and ambulance equipment is critical to providing good service. The long-term equipment replacement plan anticipates the replacement needs of the departments and capital outlay accumulations are set aside for large equipment purchases in the future. Staffing is always a concern as call volumes for service continue to rise. Management is looking at alternative scheduling for Emergency Management Staff (EMS) to increase staffing levels during peak call volume timeframes. Hopefully, this will decrease the overtime costs allocating more dollars to sustaining additional EMS staff long term. The Watertown Police Department continues to provide programs to build relationships with children and parents. Building programs and relationships with “at risk” youth due to economic background, environment, abuse or neglect provides a long-term and positive impact on youth in Watertown. Camp Chance is one of those programs for 1st through 5th grade student attending school in the Watertown community. A Teen Academy is also offered for youth ages 13-18 that have completed the 7th grade. This is an interactive program focuses on educating young people about the police department’s mission, function and processes. D.A.S.H. stands for Drug free, Alcohol free, Safe and Healthy. DASH is an initiative developed by the police department, local businesses and organizations, and community members. The purpose of DASH is to raise awareness for healthy youth initiatives in Watertown. DASH partners are community members that want to give our youth the opportunity to enjoy a safe and healthy lifestyle. Equipment needs are also an important aspect of public safety. Security cameras in the downtown area, body cameras worn by officers, and tasers are all important tools recently implemented to provide the best security and crime prevention possible to the community. Maintenance costs are budgeted each year as well as equipment replacement needs placed on the long-term equipment replacement schedule.

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E-911 services are not direct public safety, but play a big part of providing support services to public safety staff within Watertown as well as multiple surrounding counties. The State created a 911 advisory board to implement the increase in the 911 telephone surcharges to fund rising costs of services as well as implement the next generation statewide 911 calling system. The increase in surcharge has helped; however, the rising costs of technology and personnel is much faster than the increase in additional revenues. City subsidies are needed to cover the shortfall from surcharge revenues collected by the State. There is hope the statewide system will offset some technology costs allowing more resources to be put towards operating costs. One concern with future sustainability for the E-911 center is the sunset date set on the legislation that will decrease the amount of the surcharge per phone line affecting the revenues received by the City. The sunset date is the end of 2018, so legislation will need to be brought forward at the state level to either extend the sunset date or remove the date and permanently raise the surcharge amount. Provide Culture and Recreation Providing citizens with culture and recreation facilities and activities not only enhances the quality of life but also encourages families to stay in the community. One objective to meeting this goal is by offering a wide range of recreational programs for individuals of various ages, interests and abilities. By maintaining affordable fees for the programs, it allows people from all age groups and household incomes the ability to participate. Offering well maintained facilities such as the aquatic center, ice arena, softball/baseball complexes and an auditorium are also very important to achieving the goal of providing an enjoyable recreational experience. The ability to offer affordable fees and well maintained facilities is largely dependent on the stability of the General Fund. The General Fund transfer will cover approximately 47.0% of the Park, Recreation and Forestry budget for 2018. The Capital Improvement Sales Tax Fund also assists in facility maintenance and construction projects through both budgeting as well as cash transfers. The following graph shows Capital Improvement dollars budgeted each year to recreation projects.

In the past two years, $30 million in Sales Tax Revenue Bonds were sold and the proceeds went toward the construction of three large projects that have been in the planning process for the past few years. The Prairie Lakes Wellness Center replaced the current Community Recreation Center increasing the available space from approximately 65,000 square feet to over 103,000 square feet. The new Wellness Center will help increase memberships for the first year or two of operation. Staff is working on additional creative ways to attract new members as well as offering personal trainers and education to keep current members. The ability for the Wellness Center to be self-supporting depends on growing membership numbers and consistent participation at events such as basketball and volleyball tournaments. The growth in memberships is shown by the graph on the following page.

$‐

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

2014 2015 2016 2017 2018

Capital Improvement Sales Tax Dollars ‐ Spent on Recreation

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The Watertown Regional Library offers thousands of items including books, ebooks, DVDs, reference materials, magazines and newspapers. The entire facility has wireless computer access allowing patrons to bring in their own computer or use one of the 20 computer stations available. There are different areas of the library dedicated to certain age groups such as the children’s area and totally teen territory offering age appropriate materials and furnishings to encourage time in the library. The library also has user friendly shelving that has a shorter height and wider aisles. The library provides abundant space to accommodate traveling exhibits and public events to encourage more patrons. Most of the revenues collected by the Library in the form of fines and copy charges are accounted for in the Library Fines Fund. This fund is at the discretion of the Library Board to supplement the Library budget as needed. Most of the Library Fines Fund dollars are used to replace technology such as computers, printers, software, and technology upgrades. The challenge of providing a wide variety of materials is the cost to provide them. Ebooks are basically rented electronic books that aren’t the property of the library. They have a continued cost to them making them more expensive than paper books and materials. Books are also in need of replacement and additions each year. Providing an affordable yearly appropriation without impairing their ability to provide the same service is a long term challenge for the City. The visitor counts for the library are shown in the graph below.

Protect the Environment The City has multiple departments dedicated to a variety of activities aimed at providing a clean and healthy environment for our community. The primary goal is complete compliance with the various state and federal environmental requirements. This includes wastewater, solid waste, storm water phase 2 program, water quality in our lakes and streams and protecting our area’s ground water. Each department has their own strategies and objectives to reach the goal of federal and state compliance.

0

2,000

4,000

6,000

8,000

2013 2014 2015 2016 2017

Total Members ‐ Community Recreation Center

0

50,000

100,000

150,000

2013 2014 2015 2016 2017

Number of Library Visitors

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The Wastewater treatment plant continues to upgrade lift stations to address aging equipment and increasing flows to support our growing community. Part of their long term planning is to review areas of growth within the community to ensure there are adequate facilities to support that growth. The long term Equipment Replacement Schedule and Long Term Capital Plan includes any infrastructure and equipment needs for the next five years based on historical growth rates and geographic locations of that growth. Wastewater rates are reviewed each year during the budget process using a three year cash flow statement. This validates there is enough revenue stream to cover current operating costs, current and future capital needs as well as payment for current debt payments. The current rate of $21.50 per household per month has not changed since 2011 giving Watertown residents a low, stable rate for sewer services. The Solid Waste collection program also plays a part in protecting the environment by providing household garbage, recycling and yard waste services to the Watertown residents. These are fully automated services which reduces the chance of waste materials not getting into the trucks. The recycling program is a voluntary program geared to keep recyclable materials out of the landfill extending the life of the facility. There is no cost for recycling, and free 95-gallon containers are provided to each resident who requests one to accommodate the single stream automated recycling trucks. Since the single stream recycling program has begun in 2013, the number of tons of recycling has substantially increased. The Upper Big Sioux River Watershed Project originated in 1994 with the first EPA Section 319 grant. This project has succeeded beyond expectations and continues to make great strides at improving the quality of water in the Big Sioux River, Lake Kampeska and, to the lesser extent, Lake Pelican. The 2018 budget reflects the ongoing implementation of this latest phase of the program which is largely dependent on federal funding. The long term goal is to create better water clarity for Lake Kampeska by reducing sediment and nutrient runoff. This is done each year through education programs for both children and the farming community to improve land use practices for both land applications and livestock. One challenge in the coming years is going to be the reduced funding from the EPA in the 2016 – 2018 grant award. In the past, this program has been funded mostly by grant funds with a small transfer from the General Fund which is the local required match per the grant. Previous grants have also provided funding for the phosphorus removal facility created and used to help remove excess phosphorus from Lake Kampeska. This current grant has greatly reduced that funding, so the City Council will need to review the program and its effectiveness to determine how much additional city resources should be committed to the program. This program has had a lot of public support especially from Lake Kampeska residents who are also Watertown residents. The public perception of benefit needs to be considered as well as the financial needs of the program in future budgets. The 2018 budget includes funds within the General Fund to continue implementing the Clean Water Act – Stormwater Phase 2 which focuses on educating the public and contractors about best management practices to minimize the amount of sediment and foreign material that goes into the storm sewer system and into the river. A long term goal is to create a revenue source by assessing a storm water fee to both residential and industrial properties to be used for education and infrastructure costs associated with the Clean Water Act. This research has begun this year to create a formula for assessing a storm water fee and process to collect the monthly fees. Develop and Improve Infrastructure Providing sound infrastructure systems establishes the foundation upon which the City can develop the many of its objectives to achieve the City mission. Without these systems, no other goals can be achieved. The City reviews a long-term capital improvement plan (CIP) and equipment replacement schedule each year as part of the annual budgeting and planning process. The majority of infrastructure projects are budgeted through the Capital Improvement Sales Tax Fund using 2nd penny sales tax revenues. Approximately 45 – 50% of the sales tax revenues are budgeted for street systems and storm sewer projects each year. This includes annual maintenance such as chip sealing, crack sealing and milling and overlaying as well as reconstruction projects. With 2,336 blocks of asphalt roads in Watertown, it is essential to provide budget funding each year to perform maintenance on up to 10% of the roadways to extend the life of the infrastructure. This practice of dedicating a certain percentage of revenues for infrastructure needs helps achieve that long term goal of providing quality roads to Watertown citizens.

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The graph below shows the capital improvement fund expenditures by category for the past five years.

The City has been mandated to install ADA ramps where sidewalks exist. This was broken down into a 15 year plan because it was cost prohibitive and too large of a project to complete in one construction season. In addition to replacing ramps on streets that are milled and overlayed and any streets impacted by construction, other parts of town were identified and only ADA ramps were put in for compliance. Most of the curb cuts have been corrected and the remaining have been identified as mill and overlay projects in the near future and will be done at that time. There is also a need to repair and install sidewalks beside publicly owned property along with badly deteriorated curb and gutter. Residents responded to the City’s request to fix the sidewalks in front of their property with concern about the high cost of the repairs. A solution to the problem was to use the funds set aside for ADA ramps for a community sidewalk program. Individual citizens who replace badly deteriorated sidewalks can submit invoices and receive reimbursement for a portion of those costs. This gives incentive and financial assistance to the community to ensure that all sidewalks are well maintained not only for ascetics but also for public safety. This is a very popular program that has increased in usage indicating a successful start to completing the long term goal of sidewalk replacement and construction.

$‐

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

2014 2015 2016 2017 2018

Capital Improvement Fund Expenditures

Public Safety Improvements Street System Improvements

Storm Sewer & Flood Control Projects Industrial Park Improvements

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Financial Policies Operating Budget and Expenditure Policies:

The City shall adopt a balanced budget as defined in the South Dakota statutory requirements for municipalities. The budget is considered balanced if the total of all available financial resources (either on hand at the beginning of the year or to be generated during the year) equals or exceeds the total of all financial requirements.

All current operating expenditures will be financed with current revenues.

A five-year equipment replacement schedule will be updated yearly based on the projections of future

replacement needs. The budget will provide funding for adequate maintenance and future replacement of capital, plant and equipment.

Revenue Policies:

Revenues will be conservatively estimated based off of historical trends and anticipated levels of future growth.

Programs financed with grant funds will be budgeted to the level of grant funding available including local match requirements. Inconsistent or fluctuating grants will only be included in the budget if there is a level of certainty the grant will be awarded to the City.

Enterprise Funds shall be self-supporting to the extent practicable. User fees will be reviewed to ensure

they recover all costs related to providing services as well as capital related replacement costs.

The City will establish user fees at a level related to recovering the cost of providing the service.

Current revenues will fund current expenditures and the City will maintain a diversified and stable revenue system to shelter it from short-run fluctuations in any one revenue source.

The Wastewater and Solid Waste Enterprise funds will transfer a minimum of 8% of budgeted revenues

annually to the General Fund for administrative, legal and engineering services provided.

The City will follow the credit and collection policy approved by City Council to maximize collection of revenues and limit the liability of overdue or uncollectible accounts.

Debt Policies:

The City will avoid issuing long term debt to finance current operations.

The City will not exceed the legal debt limit of 5% of the total assessed value of taxable property. Reserves:

The City shall establish and maintain an operating “reserve” (unassigned fund balance) in the General Fund in the amount of approximately three months of General Fund operational expenditures. These reserve funds are maintained to provide for unanticipated expenditures of a non-recurring nature, to meet unexpected increases in service delivery costs or to help offset unexpected declines in revenue.

The City will continue to maintain operating “reserves” in its enterprise funds to pay for expenses caused

by unforeseen emergencies or for shortfalls caused by revenue decreases.

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Financial Reporting Policies:

The City’s accounting and financial reporting shall be done in accordance with generally accepted accounting principles and standards as promulgated by the Governmental Accounting Standards Board.

The City’s accounting and financial transactions shall be audited annually by an independent certified

public accounting firm or by the South Dakota Legislative Auditor’s Office.

The City shall prepare and issue an official Comprehensive Annual Financial Report no later than six (6) months following the fiscal year-end in accordance with Government Finance Officer’s Association and Governmental Accounting Standards Board principles and standards.

The Finance Office will prepare monthly reports comparing actual revenues and expenditures to budgeted amounts.

Capital Expenditure Policies:

A five-year Capital Improvement Plan (CIP) will be developed and updated annually including the anticipated funding sources.

The CIP will identify the impact on annual operating costs resulting from the capital project.

The policies presented above are practiced by the City administration and City Council, however have not been formally adopted by the City Council. Investment Policy: This investment policy applies to all financial assets of the City that are in the custody and control of the City Finance Officer. These funds are accounted for in the City’s annual financial report and include: - General Fund - Special Revenue Funds - Enterprise Funds - Including: Water, Wastewater, Gas, Electric, Airport, and Solid Waste - Trust and Agency Funds - Any new fund created by the City unless specifically exempted by the City Council The primary objective of the City’s investment program is the preservation of capital and protection of investment principal. Sufficient liquidity shall be maintained to meet the funding needs of the City as they arise. The City’s investment portfolio shall be designed to attain a market-average rate of return throughout budgetary and economic cycles, taking into account the City’s investment risk constraints and the cash flow characteristics of the portfolio. All participants in the investment process shall act responsibly as custodians of the public trust. The Finance Officer shall avoid any transaction that might impair public confidence in the City’s ability to govern effectively. The Finance Officer is the chief financial officer and the designated investment officer for the City. The Finance Officer may delegate daily investment operations to any qualified employee of the Finance Office, but the management responsibility for the investment program remains with the Finance Officer. Investments shall be made with the exercise of that degree of judgment and care, under circumstances then prevailing, which persons of prudence, discretion, and intelligence exercise in the management of their own affairs, not for speculation but for investment, considering the probable safety of their capital as well as the probable income to be derived. The Finance Officer shall submit annual investment reports to the Mayor and City Council. This annual report shall summarize the investment activities of the preceding year. In addition, monthly reports will be made to the Council showing investments held at the end of each month.

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Financial assets of the City of Watertown may be investment in: A. Deposit-type investments with local financial institutions including certificates of deposit, savings

accounts, money market accounts or other interest-bearing deposits. B. Securities of the United States government and securities guaranteed by the United States

government either directly or indirectly including, without limitation, United States treasury bills, notes, bonds and other obligations issued or directly or indirectly backed by the full faith and credit of the United States Government.

C. Repurchase agreements fully collateralized by securities described in “B” above provided that any

repurchase agreement must comply with Section 4-5-6,SDCL. D. Shares of an open-end, no load fund administered by an investment company registered under the

Federal Investment Company Act of 1940, whose shares are registered under the Federal Securities Act of 1933 and whose only investments are in securities described in “B” and repurchase agreements described in “C” above.

E. The funds and accounts of the South Dakota Public Funds Investment Trust as authorized by

Resolution Y-2952. Depositories shall be selected through a competitive banking services procurement process which shall include a formal request for proposals issued as often as deemed appropriate by the City Finance Officer. Deposit-type investments (i.e. certificates of deposit) will be placed on a competitive basis with depositories as authorized by the Council. Direct purchases of securities guaranteed by the U. S. Government shall be made from the issuing agency or through a broker/dealer (including local financial institutions) registered with the Secretary of State. Such securities must be held by the City in the City’s name, in book entry form with the Federal Reserve Bank or a separate authorized depository. Assets of the City shall be invested in instruments that are expected to mature within two years of the time of purchase. Fixed-term securities will be purchased only with the intention of holding the security until maturity. This does not preclude the investment of funds in an open and no load fund holding securities having maturities exceeding two years such as that available from the South Dakota Public Funds Investment Trust. The investment portfolio shall be diversified to avoid the risk of loss resulting from over-concentration in a specific maturity. Market price risks shall be controlled by avoiding volatile investment instruments and by purchasing securities with the intention of holding until maturity. The Finance Officer will exercise prudence in the overall portfolio management to control risks of illiquidity. Sufficient assets shall be maintained in highly marketable securities or in non-marketable securities with maturities of one month or less to ensure that enough liquid assets will be available to meet the City’s funding needs as they arise. Unless provided otherwise by State law or City policy, interest earnings shall be allocated to the fund making the investment. Except as stated below, earnings from pooled investments shall be allocated to the funds participating in the pool on a systematic and rational manner determined by the Finance Officer. In order to receive interest allocations, a fund must maintain a minimum balance of $10,000 on a regular basis, unless required otherwise by statute. Interest earned on balances not meeting the $10,000 requirement shall be credited to the General Fund.

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City Policy Benchmarks

Policy Benchmark

Status

Maintain a budgetary control system to ensure adherence to the budget

Received the GFOA’s Distinguished Budget Award for the past 29 years; Governmental funds are watched closely to ensure they do not exceed their allocated budget authority and any unanticipated expenditures receive a budget supplement

Avoid balancing current expenditures with future year’s revenues

No short-term borrowing was done to fund current operations in 2018; the General Fund has a healthy unallocated fund balance to assist with any budget shortfall in any fund without the use of external borrowing

Adopt an annual budget that is balanced with minimal use of reserves

2018 budget is balanced with no anticipation of using reserves; grants that have been submitted but not awarded as of the adoption of the budget are not accounted for in either revenues or expenditures and require a budget supplement be awarded during the budget year

Continue to budget revenue estimates conservatively

Revenue estimates such as sales tax revenues are budgeted based on historical trends, current and near future trends, and changes in national and local economic condition; grant funds are not used to balance the budget unless there is a certainty of receiving the award within the budget year

Review fees and charges to ensure the cost of providing the service is appropriately charged

Completed an annual review of rates and fees during the budget process with the actual fees resolution adopted by the City Council in December; Sewer and Garbage fees were not increased and continue to be one of the lowest rates charged within the state

2 – 3 month minimum undesignated General Fund balance maintained

Unassigned fund balance at the end of 2016 equaled 4.26 month of total 2016 budgeted expenditures in the General Fund

Complete a comprehensive annual financial report in accordance with GAAP

Certificate of Achievement for Excellence in Financial Reporting award for 34 years; received an audit from an independent certified public accounting firm

Keep average maturity of general obligation bonds at or below 20 years

All new sales tax revenue debt issued in 2016 was for 20 years with a 5 – 7 year call back date for refunding or early payout; Refunded General Obligation Bonds saving over $300,000 and reducing the maturity by one year

Maintain a sound relationship and bond rating with bond agencies

The City received an A rating from Standard and Poor’s during a $30 million bond project for 3 large capital improvement projects which is the largest amount bonded for the City

Continue to update and implement a five year long term equipment replacement and capital improvement plan

The long term equipment replacement and capital improvement plan for 2019-2023 was adopted and available in a separate document on the City website.

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Budget Format The budget is the Master Financial Plan of the Municipality, showing the proposed cost for each function or activity and the proposed means of financing them. The law requires government agencies to use budgets in a more disciplined and structured manner than commercial enterprises commonly do. Budgets are prepared for the City’s governmental funds on the same generally accepted accounting principles (GAAP) as used for other financial reporting purposes. A fund is considered to be a separate accounting entity. Each fund is accounted for by providing a separate set of self-balancing accounts for revenues and expenditures/expenses. Fund accounting is designed to provide the restrictive control which the law requires over public revenues and expenditures. The funds are divided into functions or departments. Each department is subdivided into object of expenditures including personal services, current operating expenditures, and capital outlay. The objects of expenditures are further classified into specific expense items such as salaries, insurance equipment maintenance, and Utilities. Description of the Funds subject to Appropriation: General Fund – The General Fund is a major fund as designated in the 2016 CAFR. This is the primary fund of the City relating to normal governmental activities. The revenues come primarily from the first penny of a two penny city sales tax, property taxes, state and federal grants, intergovernmental revenues from other state and county governments, licenses, charges for services, transfers from other funds, and any revenues that are not predestined for some other special purpose. The departments included in the General Fund are:

General Government: Mayor and City Council Contingency City Attorney Finance Office Contributions to External Organizations Information Technology City Hall Engineering Transfers Out

Public Safety: Police Fire Department Ambulance Department

Public Works: Street Department Snow Removal Department Street Lighting Storm Sewer/Flood Control Cemetery

Health and Welfare: Animal Control Culture and Recreation: Forestry

Library Conservation and Development: Building Services

Capital Improvement Sales Tax Fund – This is a Special Revenue Fund designated as a major fund in the 2016 CAFR. The revenues come from the additional 1% sales and use tax. The proceeds are restricted by ordinance for capital related items such as capital improvements, funding of ambulances and emergency response vehicles, fire fighting vehicles, debt retirement and costs related to the study or planning of a capital improvement project. Other Special Revenue Funds – Funds that have some type of restrictions on the revenue uses are put into this classification. The Funds classified as nonmajor Special Revenue funds are as follows:

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Parks, Recreation & Forestry BBB Sales Tax Prairie Lakes Wellness Center Casualty Reserve E-911 Library Fines Urban Renewal Sioux River Watershed Project Tax Increment Financing Districts 1,2,3,5 and 6

Capital Projects Fund – This is a major fund as designated in the 2016 CAFR. These funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities.

Debt Service Fund – Use dedicated revenues to make principal and interest payments on City debt. The GO Bond Fund is used to account for the accumulation of resources and the payment of general obligation bond principal, interest and related costs. Funds Not Subject to Appropriation: Enterprise Funds – Enterprise Funds are not legally required to be part of the annual budget ordinance. Annual budgets must be passed by the City Council no later than December 31st of each year. For continuity, Enterprise Fund budgets are submitted and approved using the same budget schedule as the budget ordinance. Enterprise Funds finance the major part of their activity from revenues for goods and services which it provides. The accounting treatment of an enterprise fund is basically identical to that of commercial enterprise except that capital purchases are budgeted in lieu of depreciation of fixed assets in proprietary fund budgets. The Enterprise Funds are Wastewater, Solid Waste, and Airport. Additional Funds Not Included in the Budget Document:

Additional Enterprise Funds included in the Comprehensive Annual Financial Report (CAFR) that are not included in the annual budget book are the Funds controlled by the Utility Board (gas, electric, and water). Although state laws and City ordinances grant the Municipal Utility Board certain powers, the Board and its funds and accounts are part of the legal entity of the City. The Watertown Housing and Redevelopment Commission is a discretely presented component unit of the City required to be included in the CAFR. Since the entity is not considered a City department, a formal budget is not part of the budget process or ordinance. Agency Funds are also included in the CAFR created to account for money and property received and held by a governmental unit in the capacity of an agency. Since Agency Funds are custodial in nature, formal budgetary accounting is not necessary for them nor is a formal budget prepared for these funds.

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Basis of Budgeting

Basis of Accounting Basis of accounting refers to when revenues and expenditures are recognized in the accounts and reported in the financial statements. Basis of accounting relates to the timing of the measurements made, regardless of the measurement focus applied. For financial reporting purposes, the Governmental Funds use the modified accrual basis of accounting. Expenditures are recognized when the related liability is incurred. Exceptions to this general rule include accumulated unpaid vacation, sick pay and other post employment benefit (OPEB) amounts that are not accrued but treated as an expenditure when paid. In the governmental funds, only the amounts that normally would be liquidated with expendable available financial resources are budgeted as current-year expenditures. The principal and interest on general long-term debt is recognized when due. Revenues are recognized when cash is received, except for revenues susceptible to accrual. Revenues susceptible to accrual are those that become both measurable and available during the year such as property taxes, sales tax, franchise fees, grants and interest associated with the current fiscal period. Any revenues received in advance are deferred. Proprietary Funds use the accrual basis of accounting under which revenues are recognized when earned, and expenses are recorded when the liabilities are incurred. Budgetary Basis of Accounting There are no significant differences in the basis of accounting used for financial statements and the accounting method used for budgeting in the Governmental Funds (General Fund, Special Revenue Funds, Debt Service Fund, and Capital Projects Fund). The budgetary basis of accounting for budgeting purposes is also modified accrual. In the Proprietary Funds (Sewer, Solid Waste, and Airport), the budgetary basis of accounting for budgeting purposes is modified accrual versus accrual basis of accounting. The budget basis includes expenditures for capital outlay which are not considered expenses on the accrual basis of accounting. Depreciation expense, compensated absences and OPEB liabilities are eliminated for budget purposes since they do not require expending funds even though they are considered expenses on the accrual basis of accounting.

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BUDGET PROCESS The City is legally subject to the budgetary procedures pursuant to South Dakota Codified Law Title 9 regulating Municipal Governments and to the City’s Home Rule Charter. The legal procedures in establishing the budgetary data reflected in the financial statements is as follows:

1. On or before the first regular City Council meeting in September, the Mayor submits to the City Council a proposed budget based on input from the Finance Officer and the various department heads of the City for the fiscal year commencing the following January. (South Dakota Codified Law 9-22-23; Home Rule Charter Article 5)

2. The governing body can include in the General Fund operating budget a line item for contingencies that cannot exceed five percent (5%) of the total operating budget. (South Dakota Codified Law 9-21-6.1)

3. The budget is introduced by the Council as a formal ordinance at the first meeting in September or within ten days thereafter. (South Dakota Codified Law 9-21-2)

4. Prior to October 1, the budget is legally enacted through passage of an ordinance and is certified to the county auditor for tax levy purposes. (South Dakota Codified Law 10-12-7)

5. Pursuant to South Dakota Codified Laws, 9-21-2, it is not necessary to appropriate revenues to be expended from an enterprise fund or agency fund.

Budget Review/Development Process: The budget development process starts with requesting department heads to update the long-term Equipment Replacement Schedule and Capital Improvement Plan for the next five years. The five years included in the long-term are not considered a budget, but if approved are a plan of what capital budgets for future years are expected to be. The Finance Officer distributes worksheets to the department heads to update their expected capital expenditure needs each of the five future years as well as the current budget year. This helps with the continuity of capital budgeting process. The Mayor and Finance Officer meet with the department heads to discuss the capital requests for both the current budget and long term plan. The current year capital requests are entered into the proposed budget. The department heads also submit a report estimating the current operating expenditures to be incurred the next fiscal year so the Finance Office can prepare the rest of the budget. The Mayor and Finance Officer meet with the department heads to discuss the personnel, operating and capital budget requests. The Mayor makes changes to the budget requests based on the revenues available to prioritize the needs in the coming year. The preliminary budget book is assembled using the Mayor’s recommended budget. In preparing the annual estimate of expenditures, the Finance Officer may include in the budget a line item for contingencies which cannot exceed five percent of total budgeted expenditures. Expenditures cannot be charged to this account but, by resolution, spending authority can be transferred to where it is needed. The preliminary budget book is distributed to the City Council and the department heads for review. Copies of the preliminary budget book are available to the public in the Finance Office at City Hall as well as published on the city’s website. Public budget hearings are published and the public is encouraged to attend to provide public input and may result in changes in the Mayor’s proposed budget. The City Council can also make changes to the Mayor’s proposed budget by majority vote of the council members. The annual budget and appropriations ordinance is created to reflect the Mayor’s proposed budget along with any changes made by the City Council during the public input meetings. Any current year capital expenditure requests denied by the Mayor or City Council are included in the five-year long term equipment replacement and CIP and the Finance Office prepares the Mayor’s proposed long-term equipment replacement and CIP schedules based on discussions with department heads and changes made during the current budget process. The proposed equipment replacement and CIP updates are distributed to the City Council and department heads. The proposed plan is put on the City website along with a hard copy available in the Finance Office and the public is encouraged to review the document and attend the public input meetings. Budget hearing meetings are held according to the budget schedule and the public is notified and

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encouraged to attend to provide public input. The document is brought before the City Council for approval including any changes made by the City Council during the public input meeting. There are no statutory requirements as to the timeline of approving the long term capital plan. Approving the Budget: The City council normally approves the 5 year long-term CIP budget in September or October outlining projects and equipment expected to be completed or purchased over the next few years. The City council must adopt the final budget for the next fiscal year on or before the 30th day of September. The budget ordinance must be approved by a majority of the Council members. If the Council fails to adopt the budget by the date above, the Home Rule Charter states the budget proposed by the Mayor shall go into effect. On or before the first day of October, the appropriations ordinance is certified to the county auditor for tax levy purposes. Even though it is not necessary to make formal appropriations for enterprise funds, an annual budget is developed and published no later than December 31 of each year. Because enterprise fund revenues and expenses fluctuate with changing service delivery levels, the use of fixed dollar budgets are generally considered inappropriate. Flexible budgets are used for enterprise fund planning, control and evaluation purposes. The City does include approved flexible budgets for enterprise funds in the budget book. Monitoring the Budget: After the budget has been adopted and as the new fiscal year begins, the budget is entered into the City’s accounting system to provide current information for monitoring and future planning purposes. When approved by the City Council, the expenditures incorporated within the budget become legally binding and the actual expenditures at the departmental level can not exceed the budgeted amounts unless amended through a supplemental appropriation ordinance. Reports are available on a monthly basis and distributed to the Mayor and all Department heads to serve as the work program for the City government for the year. All appropriations, except for capital expenditures shall lapse at the close of the fiscal year if the total amount has not been used. Under the Home Rule Charter, an appropriation for capital expenditures shall continue in force until expended, revised or repealed unless three years pass without activity. Any appropriation of capital expenditures to be carried over to future year’s budgets are approved by the City Council through capital carryover resolution. Amending the Budget: If it is determined during the year that sufficient amounts have not been budgeted for a particular sub-function, the City Council by ordinance may make supplemental appropriations for the year. Transfers of spending authority from the contingency account can be made by the City Council throughout the year to departments that experience an unforeseen costs that, without a budget amendment, would result in spending in excess of the department’s total budget. The Home Rule Charter also permits the City Council to transfer spending authority from one budget line-item to another line-item as needed. During the year, departments may apply for State and Federal grants to help cover costs such as training and equipment. If these expenditures and associated grant revenues were not incorporated into the original budget, state law permits the Council to appropriate and spend the grant funds by simply approving a motion to do so.

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• Finance Office distributes: New personnel requests, Part-time/Temporary salaries and overtime. Departments submit requests.

• Mayor/Finance Officer meet with Department Heads to review Personnel requests.

• Finance Office distributes: Current and Long-Term Capital Requests. Departments submit requests.

• Mayor/Finance Officer meet with Department Heads to review all CIP requests.

• Finance Office distributes: Operation & Maintenance request forms and revenue projections worksheets. Departments submit requests.

• Mayor/Finance Officer meet with Department Heads to review Operations & Maintenance requests and revenue projections.

• Mayor prepares proposed budget and it is distributed to the City Council.

• Public Budget Hearings are held and proposed budget is presented to the City Council and Public.

• Council takes public input on Long-Term CIP.

• First reading of the 2018 Annual Budget and Appropriation Ordinance. • Second reading and final public hearing on the 2018 Annual Budget and

Appropriation Ordinance. • Publish the 2018 Annual Budget and Appropriation Ordinance as

required by law and certify 2017 property tax levy payable in 2018 to the County Auditor.

• Equipment replacement schedule and Long-Term CIP is adopted by the City Council.

• Finalize Budget and Appropriations Book for publication and submit to GFOA.

MAY/JUNE

JULY

AUGUST

SEPTEMBER

OCTOBER/NOVEMBER/DECEMBER

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City of Watertown 2018 Adopted BudgetFinancial Section

SUMMARY OF ESTIMATED FINANCIAL

SOURCES AND USES - GOVERNMENTAL FUNDS

(For Budgetary Purposes Only)

GENERAL FUND

CAPITAL IMPROVEMENT

FUND

CAPITALPROJECTS

FUND

NONMAJORGOVERNMENTAL

FUNDS TOTAL

2018 2018 2018 2018 2018

BUDGETED BUDGETED BUDGETED BUDGETED BUDGETED

Financial Sources:

Property Taxes 3,452,100 - 967,000 4,419,100

Sales and Use Taxes 6,970,000 6,970,000 - 795,000 14,735,000

Other Taxes 350,000 - - - 350,000

Licenses and Permits 250,200 - - - 250,200

Intergovernmental Revenues 1,023,400 897,100 - 73,000 1,993,500

Charges for Goods & Services 1,212,350 - - 3,448,350 4,660,700

Fines & Forfeits 52,000 - - 18,500 70,500

Miscellaneous Revenue 236,200 485,000 3,347,000 386,775 4,454,975

Other Sources - 89,450 - - 89,450

Enterprise Operating 136,200 - - - 136,200

Total Revenue 13,682,450 8,441,550 3,347,000 5,688,625 31,159,625

Expenditures:

General Government 2,755,095 - - 206,495 2,961,590

Public Safety 7,460,515 680,000 - 940,245 9,080,760

Public Works 3,069,100 3,179,600 - - 6,248,700

Health and Welfare 77,825 - - - 77,825

Culture and Recreation 1,173,710 776,900 8,000,000 5,403,790 15,354,400

Conservation and Development 353,030 127,950 - 892,920 1,373,900

Debt Service - 3,055,850 - 916,400 3,972,250

Uninsured Casualty - - - 15,000 15,000

Total Expenditures 14,889,275 7,820,300 8,000,000 8,374,850 39,084,425

Excess of Revenues Over

(Under) Expenditures (1,206,825) 621,250 (4,653,000) (2,686,225) (7,924,800)

Other Financing Sources (Uses):

Operating Transfers In 1,754,420 - 2,000,000 2,475,000 6,229,420

Operating Transfers Out (2,175,000) (2,600,000) - (50,000) (4,825,000)

Total Other Financing Sources (Uses) (420,580) (2,600,000) 2,000,000 2,425,000 1,404,420

Excess of Revenues and Other Sources

Over (Under) Expenditures and (Uses) (1,627,405) (1,978,750) (2,653,000) (261,225) (6,520,380)

January 1 Fund Balance/Resources Availab 7,267,882 23,109,489 5,475,636 (3,958,849) 31,894,158

Fund Balance - December 31 5,640,477 21,130,739 2,822,636 (4,220,074) 25,373,778

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Sales & Business Tax$15,085,000

32%

Enterprise Operating$136,200

0%

Charges for Goods$4,660,700

10%

Fines & Forfeits$70,500 0%

Property Taxes$4,419,100

10%

Other Sources$89,450 0%

Cash Balances$13,541,130

29%

Licenses & Permits$250,200

1%

Transfers in from Nongov. Funds

$1,804,420 4%

Intergovernmental Revenue$1,993,500

4%

Miscellaneous Revenue$4,454,975

10%

What are the Sources of Funds?All Governmental Funds

General Government$2,961,590

6%

Public Safety$9,080,760

20%

Debt Service$3,972,250

9%

Public Works$6,248,700

13%Health & Welfare

$77,825 0%

Culture & Recreation$15,354,400

33%

Conservation & Development$1,373,900

3%

Uninsured Casualty$15,000 0%

Reserved for Capital Outlay

$7,020,750 15%

Transfer to Nongov. Funds

$400,000 1%

What are the Uses of Funds?All Governmental Funds

46

SECTION I BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WATERTOWN, CODINGTON COUNTY, SOUTH DAKOTA, that the following amounts be appropriated to meet the obligations of the Municipality:

Special 1% Prairie LakesParks & (BBB) Wellness Casualty Capital Emergency Library

General Recreation Sales Tax Center Reserve Improvement 9-1-1 FinesFund Fund Fund Fund Fund Fund Fund Fund

410 GENERAL GOVERNMENT411 Legislative

411.10 Mayor & City Council 330,650411.50 Contingency 300,000

TOTAL LEGISLATIVE 630,650

415 Financial Administration415.20 Attorney 156,720415.30 Finance Office 697,375

TOTAL FINANCIAL ADMINISTRATION 854,095

419 Other419.15 Contributions to External Org 200,500419.33 Information Technology 357,325419.41 Government Buildings/City Hall 94,275419.60 Engineering 618,250456.00 Subsidy - Boys & Girls Club 206,495

TOTAL OTHER 1,270,350 206,495

TOTAL GENERAL GOVERNMENT 2,755,095 206,495

420 PUBLIC SAFETY420.84 Public Safety Facilities & Capital Equip. 680,000421.00 Police 3,691,820421.51 Emergency 9-1-1 Dispatch 940,245422.20 Fire Fighting & Prevention 1,156,870422.91 Ambulance Service 2,611,825

TOTAL PUBLIC SAFETY 7,460,515 680,000 940,245

430 PUBLIC WORKS431.20 Highways, Streets and Roadways 1,516,900431.25 Snow Removal 750,300431.60 Street Lighting 536,200431.80 Street System Improvements 2,754,600432.54 Storm Sewer/Flood Control Op & Planning 63,700432.80 Storm Sewer/Flood Control Improvement 425,000437.00 Cemetery 202,000

TOTAL PUBLIC WORKS 3,069,100 3,179,600

440 HEALTH AND WELFARE441.43 Animal Control 77,825

TOTAL HEALTH AND WELFARE 77,825

450 CULTURE AND RECREATION451.00 Park & Recreation Department 3,890,390451.22 Community Recreation Center 1,470,000451.82 Rec & Cultural Facility Impr 776,900452.40 Forestry 228,635455.00 Library 945,075 43,400456.02 Capital Projects Fund

TOTAL CULTURE AND RECREATION 1,173,710 3,890,390 1,470,000 776,900 43,400

460 CONSERVATION AND DEVELOPMENT462.10 Sioux River Watershed Project463.20 Urban Renewal District465.12 Building Services 353,030465.83 Industrial Park/Infrastructure 127,950490.10 Convention & Visitors Bureau/Event Ctr. 178,700490.11 Watertown Promotions 462,700

TOTAL CONSERVATION AND DEVELOPMENT 353,030 641,400 127,950

Special Revenue Funds

ORDINANCE 17-412018 APPROPRIATION ORDINANCE

48

Debt Capital TotalSioux Tax Tax Tax Tax Service Project Governmental

Urban River Increment Increment Increment Increment Fund - Fund - FundsRenewal Project District #1 District #2 District #5 District #6 G. O. 2014

Fund Fund Fund Fund Fund Fund Bonds Bonds

410 GENERAL GOVERNMENT411 Legislative

411.10 Mayor & City Council 330,650411.50 Contingency 300,000

TOTAL LEGISLATIVE 630,650

415 Financial Administration415.20 Attorney 156,720415.30 Finance Office 697,375

TOTAL FINANCIAL ADMINISTRATION 854,095

419 Other419.15 Contributions to External Org 200,500419.33 Information Technology 357,325419.41 Government Buildings/City Hall 94,275419.60 Engineering 618,250456.00 Subsidy - Boys & Girls Club 206,495

TOTAL OTHER 1,476,845

TOTAL GENERAL GOVERNMENT 2,961,590

420 PUBLIC SAFETY420.84 Public Safety/City Admin Bldg/City Hall 680,000421.00 Police 3,691,820421.51 Emergency 9-1-1 Dispatch 940,245422.20 Fire Fighting & Prevention 1,156,870422.91 Ambulance Service 2,611,825

TOTAL PUBLIC SAFETY 9,080,760

430 PUBLIC WORKS431.20 Highways, Streets and Roadways 1,516,900431.25 Snow Removal 750,300431.60 Street Lighting 536,200431.80 Street System Improvements 2,754,600432.54 Storm Sewer/Flood Control Op & Planning 63,700432.80 Storm Sewer/Flood Control Improvement 425,000437.00 Cemetery 202,000

TOTAL PUBLIC WORKS 6,248,700

440 HEALTH AND WELFARE441.43 Animal Control 77,825

TOTAL HEALTH AND WELFARE 77,825

450 CULTURE AND RECREATION451.00 Park & Recreation Department 3,890,390451.22 Community Recreation Center 1,470,000451.82 Rec & Cultural Facility Impr 776,900452.40 Forestry 228,635455.00 Library 988,475456.02 Capital Projects Fund 8,000,000 8,000,000

TOTAL CULTURE AND RECREATION 8,000,000 15,354,400

460 CONSERVATION AND DEVELOPMENT462.10 Sioux River Watershed Project 251,520 251,520463.20 Urban Renewal District465.12 Building Services 353,030465.83 Industrial Park/Infrastructure 127,950490.10 Convention & Visitors Bureau 178,700490.11 Watertown Promotions 462,700

TOTAL CONSERVATION AND DEVELOPMENT 251,520 1,373,900

2018 APPROPRIATION ORDINANCE(continued)

ORDINANCE 17-41


49

Prairie LakesParks & Special 1% Wellness Casualty Capital Emergency Library

General Recreation Sales Tax Center Reserve Improvement 9-1-1 FinesFund Fund Fund Fund Fund Fund Fund Fund

470 DEBT SERVICE470.00 Debt Service Payments 3,055,850

TOTAL DEBT SERVICE 3,055,850

480 CONTRIBUTIONS TO OTHER GOV480.00 Other Expenditures

TOTAL CONTRIBUTIONS TO OTHER GOVTS

490 OPERATING TRANSFERS OUT49311 To Park and Recreation Fund 1,700,000 50,000 250,00049312 To Airport Enterprise Fund 300,000 100,00049313 To Upper Big Sioux River Project Fund 50,00049320 To E-911 Fund 75,000 250,00049322 To Event Center 50,00049323 To Capital Projects Fund 2,000,000

TOTAL OPERATING TRANSFERS OUT 2,175,000 50,000 2,600,000

495 UNINSURED CASUALTY495.00 Uninsured Casualty 15,000

TOTAL UNINSURED CASUALTY 15,000

TOTAL 2018 APPROPRIATIONS 17,064,275 3,890,390 897,895 1,470,000 15,000 10,420,300 940,245 43,400

CAPITAL OUTLAY ACCUMULATIONS at 12-31-17 1,269,450 156,000 5,595,300

Total 2018 Appropriations & Capital Outlay Accumulations 18,333,725 4,046,390 897,895 1,470,000 15,000 16,015,600 940,245 43,400


(continued)


50

Debt Capital TotalSioux Tax Tax Tax Tax Service Project Governmental

Urban River Increment Increment Increment Increment Fund - Fund - FundsRenewal Project District #1 District #2 District #5 District #6 G. O. 2014

Fund Fund Fund Fund Fund Fund Bonds Bonds470 DEBT SERVICE

470.00 Debt Service Payments 103,000 92,100 202,300 38,500 480,500 3,972,250

TOTAL DEBT SERVICE 103,000 92,100 202,300 38,500 480,500 3,972,250

480 CONTRIBUTIONS TO OTHER GOV480.00 Other Expenditures

TOTAL CONTRIBUTIONS TO OTHER GOVTS

490 OPERATING TRANSFERS OUT49311 To Park and Recreation Fund 2,000,00049312 To Airport Enterprise Fund 400,00049313 To Upper Big Sioux River Project Fund 50,00049320 To E-911 Fund 325,00049322 To Event Center 50,00049323 To Capital Projects Fund 2,000,000

TOTAL OPERATING TRANSFERS OUT 4,825,000

495 UNINSURED CASUALTY495.00 Uninsured Casualty 15,000

TOTAL UNINSURED CASUALTY 15,000

TOTAL 2018 APPROPRIATIONS 251,520 103,000 92,100 202,300 38,500 480,500 8,000,000 43,909,425

CAPITAL OUTLAY ACCUMULATIONS at 12-31-17 7,020,750

Total 2018 Appropriations & Capital Outlay Accumulations 251,520 103,000 92,100 202,300 38,500 480,500 8,000,000 50,930,175



(continued)

51

SECTION II The following designates the application of funds derived from the sources indicated:

Parks & Prairie LakesRecreation Special 1% Wellness Casualty Capital Emergency Library

General Fund Sales Tax Center Reserve Improvement 9-1-1 FinesFund Fund Fund Fund Fund Fund Fund

FUNDS AVAILABLE:Estimated Fund Balance Available on 12/31/17 7,856,916 811,511 354,559 66,717 30,333 12,754,812 155,787 273,854

ANTICIPATED REVENUES:310 Taxes 10,772,100 795,000 6,970,000320 Licenses and Permits 250,200330 Intergovernmental Revenues 1,023,400 897,100340 Charges for Goods and Services 1,212,350 1,337,350 1,465,000 646,000350 Fines and Forfeitures 52,000 18,500360 Miscellaneous Revenues 236,200 278,600 1,500 17,000 200 485,000 100 24,500380 Enterprise Operating Revenues 136,200390 Other Sources 89,450

Subtotal - Anticipated Revenues 13,682,450 1,615,950 796,500 1,482,000 200 8,441,550 646,100 43,000

Operating Transfers In:From General Fund 1,700,000 50,000 75,000From Special Sales Tax (BBB) Fund 50,000From Capital Improvement Fund 250,000 250,000From Sewer Fund 289,990From Solid Waste Fund 217,620From Municipal Utilities Fund 1,246,810

Subtotal - Operating Transfers In 1,754,420 2,000,000 50,000 325,000

TOTAL SOURCES OF FUNDS 23,293,786 4,427,461 1,201,059 1,548,717 30,533 21,196,362 1,126,887 316,854

Less Unappropriated Fund Bal - Dec 31, 2018 (4,960,061) (381,071) (303,164) (78,717) (15,533) (5,180,762) (186,642) (273,454)

TOTAL MEANS OF FINANCE 18,333,725 4,046,390 897,895 1,470,000 15,000 16,015,600 940,245 43,400

2018 APPROPRIATION ORDINANCE(continued)


ORDINANCE 17-41

52

City of Watertown 2018 Adopted Budget Financial Section

Analysis of Major Revenue Sources – General Fund

Sales Tax: The 1st penny sales tax represents 50.9% of budgeted General Fund revenues minus transfers from other departments. This sales tax is imposed on a wide variety of transactions including retail sales of goods and services, rental payments, contracting sales, and hotel and restaurant sales. The tax is collected by businesses and remitted to the State monthly. The State apportions the tax to the local governmental entities approximately twice a month. Sales tax revenue projections for 2017 show a slight decrease from the previous year actual collections as demonstrated by the graphic above. Factors that influence the receipts include retail sales, population, farm economy, and consumer price index. Based on projections, budgeted 2018 sales tax revenues are forecast show a slight decrease from the estimated 2017 sales tax revenues. Even with the opening of Hobby Lobby increasing sales tax revenues, the 2018 sales tax budget is very conservative because of the continued uncertainty in the agriculture markets which have an impact on sales tax projections.

Taxes$10,772,100

79%

License and Permits$250,200

2%

Intergovernmental$1,023,400

7%

Charges for Goods & Services$1,212,350

9%


Miscellaneous Revenue$236,200

2%Enterprise Operating$136,200

1%

Budgeted Revenues 2018 ‐ General Fund

$‐ $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000

2013 2014 2015 2016 2017 PROJ.

2018 BUDGET

1st Penny Sales Tax

54


Property Tax: Property taxes represent approximately 25.2% of budgeted General Fund revenues less any transfers from other departments. The City’s property tax is levied based upon 85% of the full value of property as determined by the Codington County Director of Equalization. Taxes are collected by the County and are remitted monthly to the City. The 2018 budget reflects a slight increase over the previous year due to additional properties added to the tax rolls and increases in reassessed properties. Other factors that influence property tax revenues include population and development, assessor’s appraisal methodologies, and State policy.

Intergovernmental Revenue: Intergovernmental revenues make up approximately 7.5% of total budgeted General Fund revenues. Items included in this category are revenues received from other governments in the form of grants, shared revenues, and payments in lieu of taxes. Grants are contributions made to the City by another governmental unit such as state or federal agencies. These are usually found in the Public Safety departments of Police and Fire/Ambulance. Shared revenues are those which are levied by one government but shared, usually in proportion to the amounts collected, with another unit of

government or class of governments. Shared revenues are usually received through the County and can include bank franchise fees, liquor tax reversion, motor vehicle registration fees, and wheel tax. Payments in lieu of taxes are payments made by another governmental jurisdiction to the City in lieu of taxes it would have paid if its property or other tax base had been subject to taxation by the City on the same basis as other private taxpayers.

The 2018 budgeted intergovernmental revenues as shown below are forecast to decrease because of less grant funding which is the nature of many of the federal public safety grants from year to year.

$- $150,000 $300,000 $450,000 $600,000 $750,000 $900,000

$1,050,000 $1,200,000

2013 2014 2015 2016 2017EST.

2018BUDGET

Intergovernmental Revenue Comparison

Payments in Lieu of Taxes Grants Shared Revenue

Payment in Lieu of Taxes$2,000 0%

Grants$83,400 8%

Shared Revenues$938,000 92%

Intergovernmental Revenues General Fund ‐ 2018

General Government

$30.05 16%

Public Safety$81.38 44%

Public Works$33.48 18%

Culture & Recreation$12.80 7%

Health$0.86 0%

Transfers$23.73 13%

Conservation & Development

$3.85 2%

City's Share Of Tax Dollars For 2018*

* Based on the market value of a $100,000 house. (Taxable value $85,000)This depicts how the general taxes levied by the City on an average home in Watertown will

be used to provide the various general fund services to the community residents.

55


Analysis of Major Revenue Sources – Special Revenue Funds

BBB 1% Sales Tax: The BBB 1% Sales Tax, also referred to as the Bed, Board, and Booze Tax, accounts for approximately 4.5% of the total budgeted revenues of the Special Revenue Funds. This 1% tax is assessed on lodging, alcoholic beverage, prepared food and admissions. Pursuant to South Dakota Codified Laws the use of the revenues is restricted for land acquisition, architectural fees, construction costs, payments for civic center, auditorium or athletic facility buildings, including the maintenance, staffing and operations of such facilities and the promotion and advertising of the City. The tax is collected by businesses, remitted to the state, which then remits the revenues to the City twice monthly. The 2018 budget was conservatively estimated because of the past five year history of slow recovery in the local economy. However, with the opening of the Prairie Lakes Wellness Center in March of 2017, the expectation is an increase in taxes collected from admissions for various hosted events in the new 4-court gymnasiums. With additional events hosted, additional sales should be seen in other retail areas such as restaurants, hotels and gas stations. This tax is vital to the City to continue to fund the Convention and Visitors Bureau, an organization whose sole purpose is to promote the Watertown area. Promoting Watertown is the first step in attracting visitors and bidding for various sporting events. The BBB sales tax also funds the Event Center utilities and building maintenance costs, contributes dollars to the Watertown Chamber of Commerce for adverting, and provides a subsidy to the Watertown Boys and Girls organization to offer a safe place for kids to go after school, holidays and summer break.

Taxes$8,732,000

50%


20%


Intergovernmental Revenue$970,100

6%

Other Sources$89,450 0%

Miscellaneous Revenue$4,218,775

24%

Budgeted Revenues 2018 - Special Revenue Funds

$‐

$100,000

$200,000

$300,000

$400,000

$500,000

$600,000

$700,000

$800,000

$900,000

2013 2014 2015 2016 2017 PROJ.

2018 BUDGET

Special 1% Sales Tax (BBB Tax)

56


Capital Improvement 1% Sales Tax: The Capital Improvement Sales Tax is the second penny of a two penny city sales tax which is budgeted to generate $6,970,000 in 2018. This tax represents 39.9% of the total revenues for the Special Revenue Funds. The use of these tax dollars is restricted by ordinance for land acquisition, debt retirement, ambulances and fire trucks, and the costs involved in capital improvement projects. The tax, which is imposed on the same goods and services as the General Fund 1% is collected by businesses and remitted to the state which, in turn, remits the tax dollars to the City twice monthly. Based on projections, revenues from the Capital Improvement Sales Tax are anticipated to decrease in 2018 by approximately 2.0% from the 2017 projected amount. The slight decrease is due to the uncertainty of the national economy and local agriculture condition. As with the first penny sales tax, this budget is conservative with the expectation the opening of Hobby Lobby will increase the sales tax collections in the coming year. Local factors that influence the tax include retail sales, the general and farm economy, and the consumer price index. Charges for Goods and Services: This category is composed primarily of user fees for programs in the Park and Recreation (P&R) Department, membership and user fees for the Prairie Lakes Wellness Center, and E-911 Surcharges. The P&R Fund is comprised of 10 different sub-departments; however, not all of these departments generate revenues through user fees. Revenues in this category make up approximately 19.7% of the total revenues of Special Revenue Funds. The majority of the Charges for Goods and Services are generated by the Prairie Lakes Wellness Center, Golf Course, and the E-911 Fund. Revenues for user fees are reviewed each year during the budget process and increased as need to cover associated costs of delivering programs and services. The P&R department’s user fees only cover about 40% of the total cost of providing the programs. This is done to ensure affordability of the programs to any individual to participate regardless of household income. The Wellness Center adjusts fees to cover the total operating costs of the facility. The 2018 budget reflects a decrease in revenues due to lower anticipated charges for E-911 services and multiple P&R charges.

$6,600,000

$6,750,000

$6,900,000

$7,050,000

$7,200,000

$7,350,000

2013 2014 2015 2016 2017 PROJ.

2018 BUDGET

Additional 1% Sales Tax Capital Improvements

Aquatics Center-P&R$229,000

7%

E-911 $646,000

19%

Zoo - P&R$382,000

11% Auditorium - P&R$38,000

1%

Prairie Lakes Wellnes Center

$1,465,000 42%

Recreation Programs - P&R$128,350

4%

Golf Course - P&R$543,000

16%

Ice Arena - P&R$17,000

0%

Charges for Goods & Services Budgeted Revenue for 2018

57


The E-911 Fund manages the operations of the Public Safety Answering Point (PSAP) for the City of Watertown. The surrounding counties that contract with Watertown’s PSAP also contribute a portion of their surcharge revenue to the City to cover costs of providing service. This revenue source slowly increases as additional phone lines are put in service and surcharges are collected and remitted to the State. The 2018 budget reflects a decrease in surcharge dollars based on a contractual agreements for surcharge revenues the Counties contribute to Watertown. The Golf Course is budgeted to generate approximately 15.7% of the total Charges for Goods and Services revenue for the Special Revenue Funds. The 2018 budgeted revenues are based on the 2017 anticipated memberships and cart rentals as well as the conservative assumption that the market for new memberships has been nearly saturated. Factors that can affect expected results include weather, competition for customers from other area courses, and the general economy. There is no construction project planned for 2018, so all 27 holes will be available for play the entire season which will also contribute to additional revenues as long as the weather allows a full season of play. With a full 27 holes available for play, an increase in golf cart rentals is also anticipated which will increase revenues for the golf course. Miscellaneous Revenue: This category is composed mainly of sources such as interest earnings, donations, and rentals. The majority of the donations received in 2018 are from private donations for naming rights for the Prairie Lakes Wellness Center, private donation to the new Premier Softball complex and private donations to the Wellness Center from private organizations. In addition, donations are received from various local sporting and athletic organizations to support the upkeep and development of various recreational facilities. The City takes a conservative approach to budgeting revenue from donated sources. Budgeted donations are generally those that are considered to be committed funds. Interest earned is from both idle funds through the investment program as well as interest earned from internal loans to the TIF districts. Since 2011, the budgeted amount for interest earned is more stable because most of the investments had been renewed under lower interest rates. The rates have continued to be low but relatively even in terms of fluctuations in basis points.

$‐

$150,000

$300,000

$450,000

$600,000

$750,000

2013 2014 2015 2016 2017 PROJ.

2018 BUDGET

Total Golf Course Revenue

Other Miscellaneous

$126,300 3%

Interest Earned$514,175 12%

Rentals & Leases$137,300

3%

Donations$3,381,000

80%

Contributions$60,000 2%

Miscellaneous Revenue Sources 2018

58


STATEMENT OF ESTIMATED REVENUES AND EXPENSES

ALL ENTERPRISE FUNDS

(For Budgetary Purposes Only)

WASTEWATER SOLID WASTE AIRPORT TOTAL

2018 2018 2018 2018

BUDGETED BUDGETED BUDGETED BUDGETED

Operating Revenue:

Charges for Services 3,515,400 2,704,500 192,750 6,412,650

Total Operating Revenue 3,515,400 2,704,500 192,750 6,412,650

Operating Expenses:

Personal Services 1,100,955 1,139,125 279,770 2,519,850

Other Operating Charges 875,300 640,800 237,750 1,753,850

Depreciation 1,600,000 550,000 630,000 2,780,000

Total Operating Expenses 3,576,255 2,329,925 1,147,520 7,053,700

Operating Income (Loss) (60,855) 374,575 (954,770) (641,050)

Nonoperating Revenue (Expense):

Miscellaneous 9,500 5,750 - 15,250

Interest Revenues 100,000 10,000 - 110,000

Interest Expense (267,500) - - (267,500)

Other Sources (Uses) (60,000) (58,362) 11,000 (107,362)

Total Nonoperating Rev. (Expense) (218,000) (42,612) 11,000 (249,612)

Income Before Operating Transfe (278,855) 331,963 (943,770) (890,662)

Operating Transfer In - - 400,000 400,000

Operating Transfer Out (289,990) (217,620) - (507,610)

Capital Contributions - - 133,000 133,000

Net Income (Loss) (568,845) 114,343 (410,770) (865,272)

Net Assets, January 1st 60,633,009 9,263,562 27,996,559 97,893,130

Net Assets, December 31st 60,064,164 9,377,905 27,585,789 97,027,858

Note: Enterprise Budgets tend to be flexible budgets for management purposes and are not legally binding.

59


Wastewater$3,515,400

55%Solid Waste$2,704,500

42%

Airport$192,750

3%

2018 Estimated Revenues Enterprise Funds

This graph shows only Charges for Services.

Personal Services$2,519,850

33%

Other Operating Charges

$2,021,350 27%

Capital Outlay$2,975,675

40%

2018 Estimated Expenditures Enterprise Funds

60


Analysis of Major Revenue Sources – Enterprise Funds

Wastewater Department: Wastewater revenues are generated from fees and service charges assessed to residential and commercial customers of the City’s wastewater system. The City’s goal is to maintain superior service at a reasonable cost. The consistency in fees collected is due to a stable community. The last time sewer rates were increased was 2011 to generate dedicated revenue to repay State Revolving Loan Fund (SRF) Loan No. 9. The rate was increased from $18.00 to $21.50 for residential households. Even with the increase, the user fee represents a reasonable rate compared to other first class communities with no need for an increase in the foreseeable future. Solid Waste Department: Solid Waste operating revenues are derived from user fees for residential collection, commercial and individual tipping fees, and recycling product sales. The Solid Waste Department is divided into three sub-departments each contributing to the operating revenues. Collection of lawn waste and recyclables is included as part of the fee paid by customers for collection of residential solid waste. Residents can purchase a special container for yard waste at cost, therefore no actual profit is recognized. Single stream recycling system allowing the city to use an automated truck, so any resident participating in the program is given a free 95 gallon recycling container which remains the property of the City. The residential rate for solid waste collection is currently $10.50 which increased by $1.00 in 2015. Prior to that, the rate had not been increased since the 1990’s. This indicates not only a growth in the number of households consistent with the inflationary costs of doing business, it also shows the efficiency of the Solid Waste department to operate without significant increases in personnel or operating costs from year to year. Airport: Airport operating revenues are generated from landing fees, rentals, commissions and farming operations of airport land. The most significant revenues received at the Airport consist of federal and state grants received. These grant monies are restricted for use on capital projects and are accounted for in the Airport Improvement Projects section of the budget. The 2018 budget includes $133,000 in grant revenue. The receipt of grant revenues has fluctuated considerably the past 5 years depending on budgeted projects qualifying for grant reimbursements. Operating revenues are also budgeted to increase in 2018 due an increase in fuel flowage fees and other rentals.

Charges for Services$6,412,650

96%

Interest Revenues$110,000

2%

Miscellaneous Revenues

$15,250 0%

Intergovernmental Revenue$133,000

2%

Budgeted Revenues 2018 - Enterprise Funds

Recycling$490,690

18%

Collections$575,660

21%

Disposal$1,653,900

61%

Breakdown of Solid Waste Revenue by Sub Department

61


SUMMARY OF ESTIMATED FINANCIALSOURCES AND USES - GOVERNMENTAL FUNDS

2016-2018(For Budgetary Purposes Only)

CAPITAL IMPROVEMENT FUND2016 2017 2018 2016 2017 2018

ACTUAL BUDGETED BUDGETED ACTUAL BUDGETED BUDGETEDFinancial Sources:

Property Taxes 3,287,856 3,346,800 3,452,100 - - - Sales and Use Taxes 7,171,463 6,905,000 6,970,000 7,168,540 6,905,000 6,970,000 Other Taxes 359,012 370,000 350,000 - - - Licenses and Permits 262,969 238,500 250,200 - - - Intergovernmental Revenues 1,221,310 1,076,550 1,023,400 630,697 1,201,350 897,100 Charges for Goods & Services 1,237,878 1,087,100 1,212,350 - - - Fines & Forfeits 57,006 41,000 52,000 - - - Miscellaneous Revenue 450,486 282,105 236,200 731,596 510,000 485,000 Other Sources 8,743 - - 364,754 - 89,450 Enterprise Operating 133,560 130,900 136,200 - - -

Total Revenue 14,190,283 13,477,955 13,682,450 8,895,587 8,616,350 8,441,550

Expenditures:General Government 2,292,285 2,673,670 2,755,095 - - - Public Safety 7,162,019 7,281,990 7,460,515 160,202 899,500 680,000 Public Works 3,328,718 3,339,325 3,069,100 2,926,907 2,625,000 3,179,600 Health and Welfare 104,055 114,760 77,825 - - - Culture and Recreation 1,134,368 1,204,375 1,173,710 495,997 450,300 776,900 Conservation and Development 276,824 311,200 353,030 628,054 73,900 127,950 Debt Service - - - 3,141,808 3,143,500 3,055,850 Contributions to Other Governments - - - - - - Uninsured Casualty - - - - - - Other - - - - - -

Total Expenditures 14,298,269 14,925,320 14,889,275 7,352,968 7,192,200 7,820,300

Excess of Revenues Over(Under) Expenditures (107,986) (1,447,365) (1,206,825) 1,542,619 1,424,150 621,250

Other Financing Sources (Uses):Operating Transfers In 1,689,975 1,727,120 1,754,420 - - - Operating Transfers Out (2,206,000) (2,200,000) (2,175,000) (1,813,000) (905,000) (2,600,000)

Total Other Financing Sources (Uses) (516,025) (472,880) (420,580) (1,813,000) (905,000) (2,600,000)

Excess of Revenues and Other SourcesOver (Under) Expenditures and (Uses) (624,011) (1,920,245) (1,627,405) (270,381) 519,150 (1,978,750)

January 1 Fund Balance/Resources Available 9,812,138 9,188,127 7,267,882 22,860,720 22,590,339 23,109,489

Fund Balance - December 31 9,188,127 7,267,882 5,640,477 22,590,339 23,109,489 21,130,739

GENERAL FUND

62


SUMMARY OF ESTIMATED FINANCIALSOURCES AND USES - GOVERNMENTAL FUNDS


NONMAJOR GOVERNMENTAL FUNDS2016 2017 2018 2016 2017 2018

ACTUAL BUDGETED BUDGETED ACTUAL BUDGETED BUDGETED

1,011,227 1,021,000 967,000 - - - 806,063 750,000 795,000 - - - - - - - - - - - - - - - 94,106 100,000 73,000 - - - 2,680,259 3,471,675 3,448,350 - - - 13,999 18,500 18,500

423,875 275,000 3,347,000 531,611 371,725 386,775 - - - 33,585 - - - - - - - -

423,875 275,000 3,347,000 - 5,170,850 5,732,900 5,688,625

- - - 204,450 204,450 206,495 - - - 872,744 933,750 940,245 - - - - - - - - - - - -

16,764,192 - 8,000,000 4,575,910 5,070,250 5,403,790 - - - 947,571 855,260 892,920 - - - 928,375 918,650 916,400 - - - - - - - - - 8,409 15,000 15,000 - - - - - -

16,764,192 - 8,000,000 7,537,459 7,997,360 8,374,850

(16,340,317) 275,000 (4,653,000) (2,366,609) (2,264,460) (2,686,225)

850,000 - 2,000,000 2,439,000 2,450,000 2,475,000 - - - (50,000) (50,000) (50,000)

850,000 - 2,000,000 2,389,000 2,400,000 2,425,000

(15,490,317) 275,000 (2,653,000) 22,391 135,540 (261,225)

20,690,953 5,200,636 5,475,636 (4,116,780) (4,094,389) (3,958,849)

5,200,636 5,475,636 2,822,636 (4,094,389) (3,958,849) (4,220,074)

CAPITAL PROJECT

63


REVENUE TRENDSALL GOVERNMENTAL FUNDS(Excluding transfers between governmental funds)

$19,350,000

$19,400,000

$19,450,000

$19,500,000

$19,550,000

$19,600,000

$19,650,000

$19,700,000

$19,750,000

$19,800,000

$19,850,000

2014 2015 2016 2017 2018

TaxesThe estimated decrease in total tax revenue for 2018 compared to the projected 2017 revenues is 1.3%. This decrease reflects the following: a 1.8% increase in property taxes; 2.0% decrease in the general sales tax; the BBB sales tax budgetreflects a 6.8% decrease; 2.1% increase in the gross rec & business tax; and 2.0% decrease in the capital improvement sales tax.

Taxes Include: real estate & mobile home taxes; general sales tax; 1% BBB sales tax; capital improvement sales tax and gross receipts & businss tax.

Real Estate22%

1% General Sales36%

Special 1% Sales(BBB)4%

Capital Improvement Sales Tax

36%

Gross Rec & Business Tax2%

2018 Tax Breakdown

Total 2018 estimated tax revenue $19,504,100

$4,419,100 - Real Estate Tax

$6,970,000 - 1% General Sales Tax

$795,000 - Special 1% Sales Tax (BBB)

$6,970,000 - Capital Improvement Sales Tax

$350,000 - Gross Rec & Business Tax

64


REVENUE TRENDSALL GOVERNMENTAL FUNDS(Excluding transfers between governmental funds)

$‐

$2,500,000

$5,000,000

$7,500,000

$10,000,000

$12,500,000

$15,000,000

$17,500,000

$20,000,000

$22,500,000

$25,000,000

2014 2015 2016 2017 2018

Licenses & Permits

Intergovernmental

Goods & Services

Fines & Forfeits

Miscellaneous

Enterprise Operating

Other Sources

The significant decrease in 2016 Other Sources is because no additional Sales Tax Revenue bonds were issued for the Prairie Lakes Wellness Center, Premier Softball complex and new Ice Complex.

Governmental Revenues Excluding Taxes


2%


41%


Miscellaneous$4,454,975

39%


1%

Other Sources$1,893,870

16%


3%


52%


Miscellaneous$1,748,992

21%


2%

Other Sources

$1,820,573 21%

Governmental Fund Revenues Excluding Taxes & Intergovernmental Revenue

2017

Governmental Fund Revenues Excluding Taxes & Intergovernmental Revenue

2018

65


EXPENDITURE TRENDSALL GOVERNMENTAL FUNDS(Excluding transfers between governmental funds)

$‐

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

2014 2015 2016 2017 2018

Major Expenditures Categories

General Government

Public Safety

Public Works

Culture & Recreation

Conservation &Development

Debt Service

The significant expenditures in Culture & Recreation for 2016 are due to construction of thePrairie Lakes Wellness Center and Premier Softball Complex.

$‐

$20,000

$40,000

$60,000

$80,000

$100,000

$120,000

$140,000

$160,000

2014 2015 2016 2017 2018

Other Expenditures Categories

Health & Welfare

Uninsured Casualty

66


PROPERTY TAX

NOTE:There is an additional .54 mill levied for property owners in the Lake Kampeska Water project for year 2008 and 2009, .48 for 2010, 2011, and 2012, .51 for 2013 and 2014,

.52 mills for 2015, .49 mills for 2016 and .46 mills for 2017.

The graph above shows a ten-year property tax comparison of tax dollars paid by theproperty owners in the City of Watertown for the City, County, and School. Year listed

is year of levy with taxes to be collected in the following year. (Example: 2017 taxcollected in 2018).

CITY TAX LEVY COMPARISON

2014 2015 2016 2017Dollars Dollars Dollars Dollars

Tax Levy 4,138,450$ 4,290,185$ 4,360,043$ 4,510,995$ Percent Change 3.04% 3.67% 1.63% 3.46%Mills 2.675 2.675 2.582 2.510Taxes on a house with aMarket Value of $100,000 227.38$ 227.38$ 219.47$ 213.35$ Percent Change -0.25% 0.00% -3.48% -2.79%Taxable Value 1,360,688,531$ 1,410,106,460$ 1,488,043,046$ 1,572,990,869$ Percent Change 5.62% 3.63% 5.53% 5.71%

NOTE:Included in the 2009 levy is .392 mills levied on property within the City of Watertown for the Event Center

GO Bond issue, .386 for 2010, .359 for 2011, .361 for 2012, .355 for 2013, .348 for 2014, .349 for 2015 .338 for 2016 and .320 for 2017.

$‐

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

$14,000,000

$16,000,000

2008 2009 2010 2011 2012 2013 2014 2015 2016 2017

Ten Year Comparison

School

County

City

67


STATEMENT OF ESTIMATED REVENUES AND EXPENDITURESALL ENTERPRISE FUNDS


WASTEWATER SOLID WASTE2016 2017 2018 2016 2017 2018

ACTUAL ESTIMATED BUDGET ACTUAL ESTIMATED BUDGETOperating Revenue:

Charges for Services 3,487,314 3,507,641 3,515,400 2,719,991 2,758,048 2,704,500 Total Operating Revenue 3,487,314 3,507,641 3,515,400 2,719,991 2,758,048 2,704,500

Operating Expenses:Personal Services 1,071,349 1,006,739 1,100,955 1,082,068 1,106,034 1,139,125 Other Operating Charges 638,908 852,353 875,300 617,206 640,996 640,800 Depreciation 1,554,168 1,600,000 1,600,000 531,737 550,000 550,000

Total Operating Expenses 3,264,425 3,459,092 3,576,255 2,231,011 2,297,030 2,329,925

Operating Income (Loss) 222,889 48,549 (60,855) 488,980 461,018 374,575

Nonoperating Revenue (Expense):Miscellaneous 20,052 9,654 9,500 11,347 14,344 5,750 Interest Revenues 96,093 101,856 100,000 11,066 11,097 10,000 Interest Expense (308,819) (286,661) (267,500) - - - Other Sources (Uses) (115,814) (60,000) (60,000) (182,977) (84,362) (58,362)

Total Nonoperating Rev. (Expense) (308,488) (235,151) (218,000) (160,564) (58,921) (42,612)

Income Before Operating Transfer (85,599) (186,602) (278,855) 328,416 402,097 331,963

Operating Transfer In - - - - - -

Operating Transfer Out (278,750) (288,750) (289,990) (212,825) (216,000) (217,620)

Capital Contributions 724,941 - - - - -

Net Income (Loss) 360,592 (475,352) (568,845) 115,591 186,097 114,343

Net Assets, January 1st 60,747,769 61,108,361 60,633,009 8,961,874 9,077,465 9,263,562

Net Assets, December 31st 61,108,361 60,633,009 60,064,164 9,077,465 9,263,562 9,377,905

Note: Enterprise Budgets tend to be flexible budgets for management purposes and are not legally binding.

68


STATEMENT OF ESTIMATED REVENUES AND EXPENDITURESALL ENTERPRISE FUNDS


AIRPORT TOTAL ENTERPRISE FUNDS2016 2017 2018 2016 2017 2018

ACTUAL ESTIMATED BUDGET ACTUAL ESTIMATED BUDGETOperating Revenue:

Charges for Services 188,688 209,039 192,750 6,395,993 6,474,728 6,412,650 Total Operating Revenue 188,688 209,039 192,750 6,395,993 6,474,728 6,412,650

Operating Expenses:Personal Services 244,044 274,060 279,770 2,397,461 2,386,833 2,519,850 Other Operating Charges 211,395 304,820 237,750 1,467,509 1,798,169 1,753,850 Depreciation 620,679 630,000 630,000 2,706,584 2,780,000 2,780,000

Total Operating Expenses 1,076,118 1,208,880 1,147,520 6,571,554 6,965,002 7,053,700

Operating Income (Loss) (887,430) (999,841) (954,770) (175,561) (490,274) (641,050)

Nonoperating Revenue (Expense):Miscellaneous 77,279 495 - 108,678 24,493 15,250 Interest Revenues - - - 107,159 112,953 110,000 Interest Expense - - - (308,819) (286,661) (267,500) Other Sources (Uses) 1,733 10,378 11,000 (297,058) (133,984) (107,362)

Total Nonoperating Rev. (Expense) 79,012 10,873 11,000 (390,040) (283,199) (249,612)

Income Before Operating Transfer (808,418) (988,968) (943,770) (565,601) (773,473) (890,662)

Operating Transfer In 780,000 705,000 400,000 780,000 705,000 400,000

Operating Transfer Out - - - (491,575) (504,750) (507,610)

Capital Contributions 346,091 7,219,759 133,000 1,071,032 7,219,759 133,000

Net Income (Loss) 317,673 6,935,791 (410,770) 793,856 6,646,536 (865,272)

Net Assets, January 1st 20,743,095 21,060,768 27,996,559 90,452,738 91,246,594 97,893,130

Net Assets, December 31st 21,060,768 27,996,559 27,585,789 91,246,594 97,893,130 97,027,858

69

City of Watertown

REVENUE & EXPENDITURE TRENDSWASTEWATER ENTERPRISE FUNDS

2018 Adopted BudgetFinancial Section

$- $250,000 $500,000 $750,000

$1,000,000 $1,250,000 $1,500,000 $1,750,000 $2,000,000 $2,250,000 $2,500,000 $2,750,000 $3,000,000 $3,250,000 $3,500,000 $3,750,000

2014 2015 2016 2017 2018

Wastewater Revenues


Miscellaneous

Intergovernmental

The majority of revenues generated in the Wastewater Fund arebased on user fees for providing services.

$-

$250,000

$500,000

$750,000

$1,000,000

$1,250,000

$1,500,000

$1,750,000

$2,000,000

2014 2015 2016 2017 2018

Wastewater Expenditures

PersonalServices

CurrentExpenses

Capital Outlay

Miscellaneous

Debt Reduction

The 2017 increase in capital outlay is for the Digester Rehabilitation Design & Construction, for2018 the increase is for the Biosolids Engineering & Construction.

70

City of Watertown

REVENUE & EXPENDITURE TRENDSSOLID WASTE ENTERPRISE FUNDS


$-

$200,000

$400,000

$600,000

$800,000

$1,000,000

$1,200,000

2014 2015 2016 2017 2018

Solid Waste Expenditures

PersonalServices

CurrentExpenses

Miscellaneous

Capital Outlay

The Capital Outlay for 2018 is for Landfill Stormwater Improvements.

$0

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

2014 2015 2016 2017 2018

Solid Waste Revenues

Intergovernmental

Miscellaneous


The gradual increase in operating revenues reflect the growth in customer base. The 2018 budget reflects a conservative estimate for the less predictable landfill tipping fee revenue and interest

revenue.

71

City of Watertown

REVENUE & EXPENDITURE TRENDSAIRPORT ENTERPRISE FUNDS


$- $500,000

$1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 $4,000,000 $4,500,000 $5,000,000 $5,500,000 $6,000,000 $6,500,000 $7,000,000 $7,500,000

2014 2015 2016 2017 2018

Airport Revenues

Miscellaneous

EnterpriseOperating

Operating Transfers

Capital Grant

Capital Grant revenue in 2017 is Federal and State Grant revenue for the 12/30 RunwayReconstruction improvement project.

$- $500,000

$1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 $4,000,000 $4,500,000 $5,000,000 $5,500,000 $6,000,000 $6,500,000 $7,000,000 $7,500,000 $8,000,000 $8,500,000 $9,000,000 $9,500,000

2014 2015 2016 2017 2018

Airport Expenditures

PersonalServices

CurrentExpenses

Capital Outlay

Personal services and current expenses reflect slow growth. The increase in capital outlay in 2017 is for the 12/30 Runway Reconstruction improvement project.

72

100 GENERAL FUND

Revenues and expenditures of funds relating to normal governmental activities and all financial transactions not properly accounted for in another fund are recorded in the General Fund. South Dakota Codified Laws 10-12-32 and 10-12-33 state the limit of levy for taxes shall not exceed twenty-seven mills.

73

City of Watertown 2018 Adopted Budget Mayor & City Council

MAYOR & CITY COUNCIL Mission Statement: To oversee and integrate administrative responsibilities of the City that are under the direction of the Mayor and City Council. To coordinate response to the requests and needs of citizens and to implement the directives of elected officials. Department Description: The City of Watertown is governed by the Mayor and Aldermanic form of government. The Mayor is elected at large for a four-year term. The legislative/policy function is the responsibility of the Council comprised of 10 Aldermen, two elected from each of the five wards for overlapping four-year terms. 2017 Accomplishments

Grand Opening of the Prairie Lakes Wellness Center. Grand Opening of the Watertown Premier Softball Complex. Grand Opening of the Skate Park. Grand Opening of Hobby Lobby, Odyssey Grand 8 Theatres, 1000 Degrees Pizza and new Hometown

Building Center facility. Successfully maintained our essential air service and achieved over 10,000 boardings Successful renovation of our municipal golf course. Secured a $500,000 donation for our new softball complex Constructed a new storm shelter near the Anza soccer fields. Converted 1st Avenue South from one-way back to two-way traffic. Facilitated GLE unit train yard development. Revised the sign ordinance. Remained strong financially.

Goals for 2018 Move forward with construction of ice facility and gun range projects. Begin implementing a quality-of-life strategy for development of public facilities. Establish an affordable housing plan. Start a City organization optimization plan for improving staff efficiency and morale. Launch an economic health program to support smart community growth.

Goals for 2019 & Beyond Strengthen partnerships between City Council, administration and staff with Watertown Development

Company, Chamber of Commerce, Convention and Visitors Bureau, LATI, Watertown School District and the community to improve public sense of security and satisfaction.

Performance Measures

Measures

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total Adopt a Balanced Budget Yes N/A Yes Yes Property Tax Mill Levy 2.675 2.582 2.582 N/A Number of Council Meetings 29 13 26 24 Percentage of Attendance by Council Members 94% 95% 95% 96%

74

City of Watertown 2018 Adopted Budget Mayor & City Council

MAYOR & CITY COUNCIL

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget

Increase/ Decrease Amount

% Change

Revenues Miscellaneous Revenue 3,808 7,431 - - - N/A Total Revenues 3,808 7,431 - - - N/A Expenditures Personal Services 223,844 238,827 244,520 242,450 (2,070) -0.8% Other Current Expenditures 106,836 79,226 85,950 88,200 2,250 2.6% Total Expenditures 330,680 318,053 330,470 330,650 180 0.1%

Significant Budget and Personnel Changes

Personal Services - $ 2,070 Salary adjustments & health benefits Subsc & Memberships + $ 1,000 Increase in costs

Capital Purchases

No capital purchases are scheduled for 2018.

Summary of Personnel

Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Proposed Mayor 1 1 1 1 1 Mayor’s Administrative Asst. (FTE) .50 .50 .50 .50 .50 Alderpersons 10 10 10 10 10 Total 11.50 11.50 11.50 11.50 11.50

75

City of Watertown 2018 Adopted Budget Contingency Account

CONTINGENCY ACCOUNT Department Definition: As provided by South Dakota Codified Law, 9-21-6.1, the City may include in its budget a contingency account, not to exceed five percent of the total municipal budget. No expenditure may be charged to the budget, but an appropriated amount may be transferred, by Resolution, to any other appropriation in which insufficient amounts were provided or for items that no appropriation was provided. Goals for 2017: Provide adequate funding for unanticipated budget shortfalls.


Measures

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total Number of transfers 1 1 3 3 Total dollar amount of transfers $20,000 $8,970 $28,970 $100,000

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Miscellaneous Revenue - - - - - N/A Total Revenue - - - - - N/A Expenditures Other Expenditures - - 300,000 300,000 - 0.0% Total Expenditures - - 300,000 300,000 - 0.0%


There are no significant budget or personnel changes for the fiscal year.

Summary of Personnel No personnel are allocated to this department.

76

City of Watertown 2018 Adopted Budget Attorney

ATTORNEY Mission Statement: To provide legal support services to the Mayor, City Council and various City departments. Department Description: The City Attorney indirectly works for individual citizens within the municipality through their elected representatives. The City Attorney’s client is the municipal corporation, not the public at large. The City Attorney is the prosecutor for the City of Watertown and renders legal opinions and advice on any matter relating to the conduct and exercise of any authorized power of a municipal corporation. The City Attorney participates in all collective bargaining negotiations with union representatives and handles all litigation involving collective bargaining unions and their members with the Department of Labor, Circuit Court and South Dakota Supreme Court. The City Attorney prepares and/or reviews all contracts and all agreements entered into by the City participating in the negotiation and purchase or sale of real property within the City of Watertown. The City Attorney prepares or reviews all resolutions and ordinances adopted or implemented and provides representation and counsel to the various boards and committees established under ordinances and state statute. 2017 Accomplishments

Fully updated the Revised Ordinances of the City Watertown in January 2017. Ensured monthly update of the Revised Ordinance since January 2017 100% success in cases tried to a court. 100% City Council meeting attendance. Facilitating and drafting the update to the Sign Code.

Goals for 2018 Update and streamline the CAFR for the Finance Office and improve information delivery on the City website. Work with new, fulltime Code Enforcement Officer to pursue more public nuisance conditions. Continue to draft, review and update City ordinances to ensure compliance with federal and state laws. Provide robust advocacy for labor contract renegotiations.

Goals for 2019 & Beyond Focus on streamlining internal processes for legal services. Begin developing legal reference resources for various Departments to proactively head off potential City

risks. Performance Measures

Measures

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total Attorney cost per hour vs. private practice per hour cost $57/$200 $45/$215 $45/$215 $46.50/$230 Number of Council Meetings attended 15 14 26 24 Number of Ordinances revised 10 15 25 25 Total number of Boards and Commissions Attorney provides legal service 12 11 11 11

*The current, full-time City Attorney was appointed on July 5, 2016.

77

City of Watertown 2018 Adopted Budget Attorney

ATTORNEY

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Miscellaneous Revenue 46 41,957 37,105 - (37,105) -100.00% Total Revenues 46 41,957 37,105 - (37,105) -100.00% Expenditures Personal Services 152,740 107,919 129,710 132,750 3,040 2.3% Other Current Expenditures 4,901 50,834 17,500 23,970 6,470 37.0% Total Expenditures 157,641 158,753 147,210 156,720 9,510 6.5%


Personal Services + $ 3,040 Salary adjustments & health benefits Consultant Services + $ 7,000 Outside legal expertise for negotiations

Capital Purchases

No capital purchases are scheduled for 2018.


Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Proposed City Attorney 1 1 1 1 1 Administrative Asst. (FTE) .50 .50 .50 .50 .50 Total 1.50 1.50 1.50 1.50 1.50

78

City of Watertown 2018 Adopted Budget Finance Office

FINANCE OFFICE Mission Statement: To effectively communicate with citizens, elected officials and City staff by providing high quality financial reports and budget documents along with overseeing the preservation of all vital city documents. Department Description: The Finance Office oversees and coordinates the financial operations of the City and provides business advice to the Mayor and Council. This includes maintaining the day-to-day financial recordkeeping and accountability in addition to preparation of the annual operating and capital budgets and the comprehensive annual financial report (CAFR). The Finance Office also serves as the City’s Human Resources Department. Other Finance Office responsibilities include conducting City elections, issuing City debt, administering state and federal grants, managing the investment portfolio, issuing business and alcoholic beverage licenses, managing the many insurance policies, maintaining official records including Council proceedings, ordinances, resolutions, contracts and leases. 2017 Accomplishments

Received GFOA Certificate of Achievement for Excellence in Financial Reporting for 2015 Comprehensive Annual Financial Report (CAFR).

Received the GFOA Distinguished Budget Presentation Award for the 2017 Budget document. Completed the update of the Long Term Equipment Replacement Schedule and Capital Improvement

Plan for 2019-2023. Goals for 2018

Submit an application to GFOA for the CAFR to receive the Certificate of Achievement for Excellence in Financial Reporting.

Submit an application to GFOA for the Budget Book to receive the Distinguished Budget Presentation Award.

Work with health insurance consultant to complete a comprehensive review of insurance benefits plan option to determine long term strategy and alternatives for coverage.

Goals for 2019 & Beyond Look into Purchase Cards to cut costs of processing Accounts Payable and Banking Service Fees. Implement new accounting software that is more windows based and has more options on reporting and

monitoring accounts. Change the structure of the Human Resource position to make it its own department.


Measures

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total Year-end General Fund unassigned fund balance as a percent of total expenditures 44% N/A 52% 52% Interest earnings $728,618 $356,406 $711,625 $662,675 Number of budget adjustments made 2 1 3 3 Percent of monthly reports given out within the first 10 days of the month 10 6 12 12 Percent of new employee orientations given within 1st 3 days 100% 100% 100% 100%

79

City of Watertown 2018 Adopted Budget Finance Office

FINANCE OFFICE

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Taxes 10,756,252 10,817,681 10,619,800 10,771,100 151,300 1.4% Licenses & Permits 107,198 105,817 103,900 103,900 - 0.0% Intergovernmental 273,156 296,702 286,800 217,000 (69,800) -24.3% Miscellaneous Revenue 171,703 116,775 115,000 100,000 (15,000) -13.0% Other Financing Sources 1,661,442 1,691,885 1,727,120 1,754,420 27,300 1.6% Total Revenues 12,969,751 13,028,860 12,852,620 12,946,420 93,800 0.7% Expenditures Personal Services 510,297 553,135 593,700 572,025 (21,675) -3.7% Other Current Expenditures 108,302 133,647 125,600 125,350 (250) -0.2% Capital Outlay - 1,396 - - - N/A Total Expenditures 618,599 688,178 719,300 697,375 (21,295) -3.0%


Personal Services - $ 21,675 Salary adjustments & health benefits/change in

personnel Insurance Premiums + $ 1,100 Adjust to actual costs Auditing & Accounting Services + $ 1,050 Adjust per audit contract Software + $ 1,000 Adjust to actual costs Publication & Rec Fees + $ 2,000 Adjust to actual costs Election Judges - $ 4,000 No Election Scheduled Election Supplies - $ 2,000 No Election Scheduled Travel Expense - $ 1,500 Decrease in travel for Department Phone – Monthly Services + $ 2,300 Adjust to actual costs

Capital Purchases No capital purchases are scheduled for 2018.


Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Proposed Finance Officer 1 1 1 1 1 Assistant Finance Officer 1 1 1 1 1 Finance Officer II 4 4 4 4 4 Human Resources/Risk Manager 1 1 1 1 1 Part Time (FTE) .09 .04 .00 .11 .00 Total 7.09 7.04 7.00 7.11 7.00

80

City of Watertown 2018 Adopted Budget Contributions to External Organizations

CONTRIBUTIONS TO EXTERNAL ORGANIZATIONS Department Description: Accounts for City funds provided to a variety of facilities, projects and organizations that are within the City of Watertown but are not a part of the City entity. Goals for 2018: Contribute to projects and activities that will enhance the quality of life in the City of Watertown.


Measures

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total Number of new organizations from previous year 1 0 0 2 % increase/(decrease) in requests from previous year 1.9% N/A 3.0% 6.7%

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Total Revenue - - - - - N/A Expenditures Watertown Area Transit 47,169 40,500 40,500 40,500 - 0.0% Humane Society 32,000 32,000 32,000 32,000 - 0.0% Human Service Agency 14,500 14,500 14,500 14,500 - 0.0% Watertown Community Band 24,000 24,000 24,750 24,750 - 0.0% Beacon Center 6,000 6,000 10,000 10,000 - 0.0% ICAP 5,000 5,000 5,000 5,000 - 0.0% Watertown Artwalk Inc. - - - 5,000 5,000 N/A Watertown Volunteer Center 6,000 6,000 6,750 6,750 - 0.0% Salvation Army 3,000 3,000 3,000 3,000 - 0.0% Codington Co Historical Soc. 10,000 10,000 10,000 11,000 1,000 10.0% Mellette Memorial Assoc. 10,000 10,000 10,000 10,000 - 0.0% Watertown Business Assoc. 2,000 2,000 2,000 2,000 - 0.0% Dive Rescue 18,000 18,000 18,000 18,000 - 0.0% Cookin’ on Kampeska - 10,000 10,000 18,000 8,000 80.0% Total Expenditures 177,669 181,000 186,500 200,500 14,000 7.5%


Codington Co Historical Soc. + $ 1,000 Increase in contribution Watertown Artwalk Inc. + $ 5,000 New organization Cookin’ on Kampeska + $ 8,000 Increase in contribution


No personnel are allocated to this department.

81

City of Watertown 2018 Adopted Budget Information Technology

INFORMATION TECHNOLOGY Mission Statement: Provide efficient computer related services to all city departments through cost effective solutions. Department Description: Technical resource for employees of the City along with ordering and setting up all technical equipment for the departments. The IT department responsibilities include information systems management, server and network administration, information system security, technology planning, website development and maintenance and GOV-TV administration. 2017 Accomplishments

City Wide Phone System Installed PLWC IT (Security, Computers, Printers, Door Locks, Fiber, Phones, Networking, Cabling, etc.) PLWC Website (November) City of Watertown SD (October) Moved Network Center from City Hall to PD Upgraded Core Server at PD that will house city wide data Library Content Filter (August)

Goals for 2018: Migrate to Hosted Exchange to upgrade from our Outlook 2010 Finish bringing in the rest of the departments to using the centralized City Servers Work with Department of Homeland security on network security Migrate the PD off their old server hardware and get onto the city domain Consider department software to help departments become more productive Streamline the ability for staff to open tickets for the IT department

Goals for 2019 & Beyond: Continue our goal to create a Wide Area Network which would include all City departments and buildings. Implement centralized Document & Print Management Enhance security City wide Develop training classes for staff Keep Website and GovTV fresh and relevant Be active in any new building projects when it comes to IT needs


Measures 2016

Actual

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total Number of meetings placed on GovTV 69 54 108 100 Number of department head requests for information to be placed on GovTV 15 10 20 25 Number of public requests for information to be placed on GovTV 6 2 4 6 Number of new computers installed 43 24 28 30 Number of old computers that were put back in use (recycled) 55 8 8 5 Number of work request made to the IT department 1,412 895 1,900 1,750

82

City of Watertown 2018 Adopted Budget Information Technology

INFORMATION TECHNOLOGY

Budget Summary

Description

2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Total Revenues - - - - - N/A Expenditures Personal Services 139,610 203,119 208,000 218,850 8,350 4.0% Other Current Expenditures 16,594 16,432 29,000 59,000 30,000 103.4% Capital Outlay 48,939 44,495 58,200 79,745 21,275 36.6% Total Expenditures 205,143 264,046 295,200 357,325 59,625 20.2%


Personal Services + $ 8,350 Salary adjustments & health benefits Computer Renewal/Maint. + $ 1,000 Increase in contract costs Phone – Monthly Service + $ 1,600 Adjust to actual costs City Internet + $ 13,000 Internet billed under IT Department Email Service + $ 13,500 New service

Capital Purchases Computers & Equipment $ 17,775 Council/Mayor Laptops, Printer, Software update Computers & Equipment $ 375 Attorney – Software update Computers & Equipment $ 3,500 Finance – replace two computers/software updates Computers & Equipment $ 1,200 City Hall – Council Chamber additional screen Computers & Equipment $ 7,500 Engineering – Licenses and software updates Computers & Equipment $ 6,000 Police – replace five computers Computers & Equipment $ 12,000 Fire – Image Trend Software Computers & Equipment $ 10,000 Ambulance – replace six computers/two laptops Computers & Equipment $ 3,500 Street – replace two computers/software updates Computers & Equipment $ 275 Cemetery – Software update Computers & Equipment $ 1,500 Forestry – one computer Computers & Equipment $ 5,100 Bld. Services – update software and licenses Computers & Equipment $ 3,000 Golf – replace two computers/software updates Computers & Equipment $ 550 Aquatic Center – software updates Computers & Equipment $ 3,700 Auditorium/Fieldhouse – replace computer/software Computers & Equipment $ 3,500 Zoo – replace computers/update software


Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Proposed Information Technology Supervisor 0 1 1 1 1 Computer Network Administrator 1 2 2 2 2 Part-time Internship (FTE) 0 0 0 0 .12 Total 1 3 3 3 3.12

83

City of Watertown 2018 Adopted Budget City Hall

CITY HALL

Department Description: The purpose of this department is to provide cleaning, general maintenance and repair of City Hall.


Measures

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total Average custodial cost per square foot $1.73 $.15 $.30 $1.69 Cost per square foot of Utilities $1.14 $.59 $1.20 $1.45

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Miscellaneous Revenue 954 - - 2,400 2,400 N/A Total Revenue 954 - - 2,400 2,400 N/A Expenditures Personal Services - - - 22,375 22,375 N/A Other Current Expenditures 74,564 73,128 75,450 71,900 (5,550) -7.4% Total Expenditures 74,564 73,128 75,450 94,275 16,825 22.3%


Personal Services + $ 22,375 Salary adjustments & health benefits/one new position Equipment Maintenance + $ 1,000 Adjust to actual costs Building Maintenance + $ 3,000 Increase in property to maintain Cleaning Supplies + $ 2,500 Increase in supplies needed Cleaning Service - $ 17,400 Hired full-time staff for cleaning services Insurance Premiums + $ 1,350 Adjust to actual costs Electricty + $ 2,300 Increase in property to maintain



Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Proposed Janitorial/Maintenance 0 0 0 0 .5 Total 0 0 0 0 .5

84

City of Watertown 2018 Adopted Budget Engineering Department

ENGINEERING DEPARTMENT Mission Statement: To lay the foundation of our community by providing accurate, responsive engineering services and advice on public improvements. Department Description: Responsible for preparing plans and specifications for City streets, sanitary sewers, lift stations, storm sewers, detention ponds, urban systems projects, airport improvements, landfill improvements and industrial park additions. The Engineering Department provides technical assistance to other departments as requested. The department develops and enforces engineering construction standards for subdivisions and municipal infrastructure. The Engineering Department supervises projects engineered by consultants, and prepares and updates street and utility maps. The Engineering Department also oversees the Plan Commission Board. 2017 Accomplishments

Alley Assessment Project 1st Ave NW Railroad Crossing Closure 29th Street SE Reconstruction Downtown Alley Reconstruction Sidewalk ADA Ramp Improvements Jackson Park Parking Lot & Bike Trail Improvements Sanitary Sewer Rehabilitation Project Misc. Storm Sewer & Street Improvements Construction of a Storm Shelter at the Soccer Complex Assist with Seal Coat & Mill/Overlay Projects

Goals for 2018: Continue the implementation of the Pavement Management Program Assist other City Departments with various infrastructure projects Coordinate projects with Municipal Utilities, County, and State organizations Review and modify permit procedures Review and update ordinances to facilitate Planning & Zoning procedures Adopt formal engineering and development standards

Goals for 2019 & Beyond: Continue to evaluate, update and implement a five year capital improvement plan for street, drainage and

utility infrastructure projects.


Measures

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total Construction Total $3.7 M $3.8 M $4.1 M $4.4 M Plat & Annexations requiring map changes 6 6 12 15 Street & Sewer projects designed 8 9 12 12 Permits Issued 172 67 140 175

85

City of Watertown 2018 Adopted Budget Engineering Department

ENGINEERING DEPARTMENT

Budget Summary

Description

2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Licenses & Permits - - - 2,500 2,500 N/A Charges for Goods & Services 20,922 18,867 18,100 14,100 (4,000) -22.1% Miscellaneous Revenue 1,022 665 1,500 1,000 (500) -33.3% Other Financing Sources - 122 - - - N/A Total Revenues 21,944 19,654 19,600 17,600 (2,000) -10.2% Expenditures Personal Services 448,230 502,822 536,800 524,350 (12,450) -2.3% Other Current Expenditures 109,815 90,010 82,740 88,400 5,660 6.8% Capital Outlay 534 16,295 - 5,500 5,500 N/A Total Expenditures 558,579 609,127 619,540 618,250 (1,290) -0.2%


Personal Services - $ 12,450 Salary adjustments & health benefits Insurance Premiums + $ 1,300 Adjust to actual costs Travel Expense Personnel + $ 1,000 Adjust to actual costs Prof Workshops + $ 1,000 Attend more training Phone-Monthly Service + $ 2,060 Adjust to actual costs

Capital Purchases

Computers & Equipment 5,500 Data Collector


Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Proposed City Engineer 1 1 1 1 1 Assistant City Engineer 1 1 1 1 1 Engineer I 1 1 1 1 1 Senior Engineer Technician 1 1 1 1 1 Urban Planner 1 1 1 1 1 Draftsman – Technician 1 1 1 1 1 Administrative Assistant 1 1 1 1 1 Part-time employees (FTE) .47 .00 .24 .58 .58 Total 7.47 7.00 7.24 7.58 7.58

86

City of Watertown 2018 Adopted Budget Police Department

POLICE DEPARTMENT Mission Statement: Provide superior law enforcement services to our community while making Watertown a safe place to visit, live, work and raise a family. Department Description: Effectively prevent and control conduct threatening life and property, to aid and protect individual and constitutional guarantees, to identify and resolve conflicts and problems and to create and maintain security in the community. 2017 Accomplishments

The 12th annual Camp Chance was held with 165 kids attending. The WPD’s 5th annual Teen Police Academy was held and 21 participants graduated from the academy. Corporal Trevor Barthel received the Optimist award. The 6th Annual DASH Kids Fun Run was held.

Goals for 2018: Engage in proactive and systematic examinations of identified problems to develop effective responses. Align organizational management, structure, personnel and information systems to support community

partnerships. Forge collaborative partnerships with individuals and the organizations we serve to develop solutions to

problems and maintain public trust. Goals for 2019 & Beyond:

Develop a high performance workforce through excellent training, supervision and human resource management.

Build community partnerships and initiatives that will facilitate community-based solutions.


Measures

2016 Actual Total

2017 Actual

1/1 - 6/30

2017 Estimated

Total

2018 Projected

Total Service Calls 21,825 10,488 20,976 20,976 Service Area (square miles) 25 25 25 25 Police Reserve Volunteer Hours 282 194 388 388 Police Explorers Volunteer Hours 346 185 370 370 Traffic Citations 1,647 847 1,694 1,694 Warning Tickets 2,452 1,405 2,810 2,810 Parking Tickets 945 315 630 630 Accidents 737 335 670 670 DUI Arrests 180 97 194 194 Drug Arrests 537 436 872 872 Number of SWATs (Stop, Walk & Talks) by officers 177 96 192 192 Number of Special Operations 334 110 220 334 Number of Bar Checks/Walkthroughs 54 44 88 88

87

City of Watertown 2018 Adopted Budget Police Department

POLICE DEPARTMENT

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Intergovernmental Revenue 43,814 65,811 54,500 53,400 (1,100) -2.0% Charges for Goods and Services 80,916 82,972 80,000 83,000 3,000 3.8% Fines and Forfeits 19,420 35,162 26,000 30,000 4,000 15.4% Miscellaneous Revenues 100,497 79,377 61,000 57,800 (3,200) -5.2% Other Financing Sources 50,168 2,958 - - - N/A Total Revenues 294,815 266,280 221,500 224,200 2,700 1.2% Expenditures Personal Services 2,923,820 2,987,263 3,085,720 3,136,870 51,150 1.7% Other Current Expenditures 350,252 373,152 383,500 398,350 14,850 3.9% Capital Outlay 126,587 149,397 161,300 156,600 (4,700) -2.9% Total Expenditures 3,400,659 3,509,812 3,630,520 3,691,820 61,300 1.7%

Significant Budget and Personnel Changes Personal Services + $ 51,150 Salary adjustments & health benefits Building Maintenance + $ 3,000 Adjust to actual costs Computer Maintenance + $ 5,000 Actual maintenance costs per contract Equip. Maintenance + $ 16,000 Increase in cost of maintenance Insurance Premiums + $ 4,700 Adjust to actual costs Motor Fuel and Lubricants - $ 15,000 Adjust to actual costs Tires - $ 2,000 Adjust to actual costs Gas - $ 2,000 Adjust to actual costs Phone-Monthly Service + $ 6,200 Adjust to actual costs Phone-Long Distance - $ 1,500 Adjust to actual costs

Capital Purchases Computers & Equipment $ 33,000 Replace portable radios Vehicles & Equipment $ 12,600 Replace firearms Vehicles & Equipment $ 38,000 Replace in-car cameras Vehicles & Equipment $ 73,000 Purchase two new patrol cars


Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Proposed Police Chief 1 1 1 1 1 Assistant Chief 1 1 1 1 1 Captains 3 3 3 3 3 Sergeants 5 5 5 5 5 Detectives 4 4 4 4 4 Patrol Officers 22 22 22 22 22 Administrative Assistant 1 1 1 1 1 Records Clerk 2 2 2 2 2 Records Supervisor 1 1 1 1 1 Detectives’ Secretary 1 1 1 1 1 Maintenance Worker 1 1 1 1 1 Information Systems Tech .20 0 0 0 0 Part-time (FTE) .15 .12 .16 .40 .40 Total 42.35 42.12 42.16 42.40 42.40

88

City of Watertown 2018 Adopted Budget Fire Fighting

FIRE FIGHTING

Mission Statement: Always Ready…Honored to Serve…Proudly committed to our neighbors, our friends, our families…Serving and protecting our community…Most importantly sharing a common bond and interest in preserving life and property. Department Description: Responsible for protection of life and property through fire suppression, fire prevention, hazardous material response and public education. The Fire Department provides protection for the City of Watertown, 9 townships around the City and two villages for a total of 350 square miles. The department also has a mutual aid response agreement with 9 area fire departments around the City. 2017 Accomplishments

Continue the transition of replacing SCBA air packs to the new GI series. WFR received a Homeland Security Grant to replace digital radios with blue tooth capability to match up

with the GI air packs. Storm shelter completed at the ANZA soccer complex. Purchased a new Fire Safety House for Fire Prevention with donated funds.

Goals for 2018: Improve public safety by applying for grants to help offset the budget. Continue to increase the number of battery smoke detectors in older homes and apartments Develop bid specs and purchase a new Fire Truck. Increase the number of training events at WFR’s training facility.

Goals for 2019 & Beyond: Plan for the future in Operations for Fire and EMS Identify a site for a new east fire station, starting with EMS staffing.


Measures

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total Number of fire calls that were responded to 456 219 440 455 Number of fire service vehicles in accidents while in route to emergency calls 0 0 0 0 Fire operating expenses per resident $48 $25 $50 $52 Percentage of firefighters with state certification 100% 100% 100% 100% Staff hours at Haz-Mat training 1,050 525 1,050 1,050 Staff hours at another specialty training 1,200 600 1,200 1,200 Staff hours of in-house training 7,000 3,500 7,000 7,000 Smoke detectors distributed 250 95 250 250

89

City of Watertown 2018 Adopted Budget Fire Fighting

FIRE FIGHTING

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Intergovernmental Revenue 183,947 179,233 102,000 110,000 8,000 7.8% Charges for Goods & Services 75,192 73,435 85,000 90,000 5,000 5.9% Miscellaneous Revenue 9,952 14,103 6,000 3,000 (3,000) -50.0% Other Financing Sources 39 563 - - - N/A Total Revenues 269,130 267,334 193,000 203,000 10,000 5.2% Expenditures Personal Services 558,502 566,752 588,750 664,500 75,750 12.9% Other Current Expenditures 410,523 425,683 444,520 478,870 34,350 7.7% Capital Outlay 96,668 97,672 57,700 13,500 (44,200) -76.6% Total Expenditures 1,065,693 1,090,107 1,090,970 1,156,870 65,900 6.0%


Personal Services + $ 75,750 Salary adjustments & health benefits/one new full-

time position Insurance Premiums + $ 5,000 Adjust to actual costs Hydrant Rental + $ 16,920 Increase in rental fees Building Maintenance + $ 2,000 Increase due to age of building Electricity + $ 1,900 Adjust to actual costs Phone-Monthly Service + $ 4,500 Adjust to actual costs

Capital Purchases Vehicles & Equipment $ 9,000 Purchase bunker gear Vehicles & Equipment $ 4,500 Purchase hoses and nozzles


Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Proposed Fire Chief (FTE) .20 .20 .20 .20 .20 Assistant Chief (FTE) .20 .20 .20 .20 .20 Fire Marshal (FTE) 0 0 0 0 1 Battalion Chiefs (FTE) .60 .60 .60 .60 .60 Lieutenants (FTE) 1.20 1.20 1.20 1.20 1.20 Firefighter/Paramedics (FTE) 5.00 5.20 5.20 5.20 5.20 Total 7.20 7.40 7.40 7.40 8.40

The personnel split between Fire Fighting and Ambulance is 20% or 7.40 FTE allocated to Fire Fighting, and 80% or 29.60 FTE allocated to Ambulance.

90

City of Watertown 2018 Adopted Budget Ambulance

AMBULANCE Mission Statement: Always Ready…Honored to Serve…Proudly committed to our neighbors, our friends, our families…Serving and protecting our community…Most importantly sharing a common bond and interest in preserving life and property. Department Description: Provides 24-hour advance life support emergency medical service for the City residents and all residents in Codington County. The department provides emergency transfers from Watertown to hospitals in South Dakota, North Dakota and Minnesota.

2017 Accomplishments

Added a new Type 3 remount ambulance to the fleet. Received five new LED digital intubation devises. Continued with advanced high quality paramedicine training for all staff. Changed our software to Image Trend for Patient Care Reports.

Goals for 2018: Revise and update the current Public Access Defibrillator’s program application process. Research and development of the proposed 2019 Type 1 ambulance.

Goals for 2019 & Beyond: Provide the best public safety and customer service to our community within our capabilities. Review our protocols, continue to upgrade our training and technology of EMS.


Measures

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total Total EMS responses 2,397 1,251 2,500 2,550 % of firefighters that are paramedics 94% 100% 100% 100% Staff hours used for defibrillator training 40 25 50 50 Number of defibrillators sold to businesses 5 2 4 4 Number of people trained 60 35 65 65

91

City of Watertown 2018 Adopted Budget Ambulance

AMBULANCE

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Charges for Goods & Services 982,310 1,031,215 890,000 1,011,250 121,250 13.6% Miscellaneous Revenue 27,596 18,231 13,000 12,000 (1,000) -7.7% Total Revenues 1,009,906 1,049,446 903,000 1,023,250 120,250 13.3% Expenditures Personal Services 2,171,649 2,266,892 2,364,950 2,374,500 9,550 0.4% Other Current Expenditures 145,016 156,178 178,050 201,325 23,275 13.1% Capital Outlay - 139,030 17,500 36,000 18,500 105.7% Total Expenditures 2,316,665 2,562,100 2,560,500 2,611,825 51,325 2.0%


Personal Services + $ 9,550 Salary adjustments & health benefits Equipment Maintenance + $ 1,000 Increased mileage on ambulances Motor Fuel & Lubricants - $ 1,000 Stable fuel prices Medical Supplies + $ 4,000 Increased cost of medical supplies Consulting Services + $ 17,000 Contracted billing services

Capital Purchases

Vehicles & Equipment $ 36,000 Lifepack 15 Monitor


Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Proposed Chief (FTE) .80 .80 .80 .80 .80 Assistant Chief (FTE) .80 .80 .80 .80 .80 Battalion Chief (FTE) 2.40 2.40 2.40 2.40 2.40 Lieutenant (FTE) 4.80 4.80 4.80 4.80 4.80 Firefighter/Paramedic (FTE) 20.00 20.80 20.80 20.80 20.80 Administrative Assistant 1 1 1 1 1 Reserve Program Part-time (FTE) .43 .03 .18 1.20 0 Total 30.23 30.63 30.78 31.80 30.60

The personnel split between Fire Fighting and Ambulance is 20% or 7.40 FTE allocated to Fire Fighting, and 80% or 29.60 FTE allocated to Ambulance.

92

City of Watertown 2018 Adopted Budget Street Department

STREET DEPARTMENT Mission Statement: Provide the citizens of Watertown safe roadways by efficiently managing and maintaining City streets, alleys, public right-of-ways and also maintain drainage ways to help prevent flooding. Department Description: Provide street system maintenance and repair and includes all activities related to highways and streets. 2017 Accomplishments

Continuation of implementing pavement management system. Converted 1st Ave S. from a one-way street into a two-way street. Cross trained staff in various areas within the Street Department for quicker response of public needs. Created & implemented a better system for springtime boulevard cleanup. Improved cooperative work with other departments such as Engineering to increase our efficiency.

Goals for 2018: Implement an equipment maintenance program to keep all machinery in top operating condition. Continue to improve working with other departments to increase production & efficiency.

Goals for 2019 & Beyond: Establish a storm sewer & drainage maintenance crew. Plus, obtain the required equipment to perform

tasks. Performance Measures

Measures

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total Number of blocks resurfaced 50 0 50 50 Cost per block overlay – asphalt $13,371 $18,954 $18,954 $18,500 Number of sweeping hours 1,248 512 1,400 1,700 Tons of debris removed from streets 3,816 1,900 3,800 4,000 Number of blocks crack sealed 130 0 325 150 Number of blocks seal coated 60 0 49 150 Number of traffic signs repaired or replaced 900 95 150 150

93

City of Watertown 2018 Adopted Budget Street Department

STREET DEPARTMENT

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Taxes 600 650 2,000 1,000 (1,000) -50.0% Intergovernmental Revenue 671,199 659,825 633,000 643,000 10,000 1.6% Charges for Goods & Services 18,468 20,545 7,000 7,000 - 0.0% Miscellaneous Revenue 55,045 154,868 41,000 52,000 11,000 26.8% Enterprise Operating 60 20 - - - N/A Other Financing Sources 754 3,017 - - - N/A Total Revenues 746,126 838,925 683,000 703,000 20,000 2.9% Expenditures Personal Services 816,261 852,957 947,800 957,000 9,200 1.0% Other Current Expenditures 450,412 497,068 529,600 502,400 (27,200) -5.1% Capital Outlay 76,646 657,977 346,000 57,500 (288,500) -83.4% Total Expenditures 1,343,319 2,008,002 1,823,400 1,516,900 (306,500) -16.8%


Personal Services + $ 9,200 Salary adjustments & health benefits/one new full-time

position Insurance Premiums + $ 3,000 Adjust to actual costs Construction Materials + $ 5,000 Increase in pothole patching Motor Fuel and Lubricants - $ 5,000 Lower fuel costs Traffic Control Materials + $ 1,000 Increase in striping throughout city Natural Gas - $ 2,000 Minimal use of natural gas Deicing Sand - $ 30,000 Budget moved to Snow Removal

Capital Purchases Machinery & Equipment $ 9,500 Purchase paint striper Machinery & Equipment $ 40,000 Replace two mowers Other $ 8,000 Railroad Crossings


Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Proposed Superintendent of Street Maintenance 1 1 1 1 1 Heavy Equipment Operator – Foreman 1 1 1 1 1 Street Maintenance Workers 9 9 9 10 10 Utility Serviceman 1 1 1 1 1 Administrative Assistant 0 0 0 0 1 Part-time employee (FTE) .54 1.61 1.77 2.75 2.12 Total 12.54 13.61 13.77 15.75 16.12

94

City of Watertown 2018 Adopted Budget Snow Removal

SNOW REMOVAL Department Description: Provide snow removal and sanding for icy streets. The snow removal budget is based on 10-12 snow events per season. 2017 Accomplishments

Purchased & Implemented a Brine System. Purchased additional Motor Grader with snow gate to expand our snow removing capabilities.

Goals for 2018: Streamline our snow removal methods to decrease the length of time it takes to clear roadways. Implement an equipment maintenance program to keep all machinery in top operating condition.

Goals for 2019 & Beyond: Continue streamlining our snow removal methods to decrease the length of time it takes to clear

roadways. Performance Measures

Measures

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total % main artery streets cleared within 10 hour time frame 100% 100% 100% 100% Number of tons of sand/salt compound used 1,946 1,141 1,711 3,000

95

City of Watertown 2018 Adopted Budget Snow Removal

SNOW REMOVAL

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Total Revenues - - - - - N/A Expenditures Personal Services 26,466 37,929 57,950 64,700 6,750 11.6% Other Current Expenditures 153,763 218,870 381,300 410,600 29,300 7.7% Capital Outlay - 258,300 298,000 275,000 (23,000) -7.7% Total Expenditures 180,229 515,099 737,250 750,300 13,050 1.8%


Personal Services + $ 6,750 Salary adjustments Chem, Drug & Lab Sup - $ 1,000 Salt bunker is currently at full capacity Deicing Sand + $ 30,000 Previously budgeted under Street Department

Capital Purchases

Machinery & Equipment $ 250,000 Dump Truck w/plow and sander Machinery & Equipment $ 25,000 Two snow plows and hitches


Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Proposed Part-time employee (FTE) 41 .10 .09 .43 .43 Total .41 .10 .09 .43 .43

Department personnel are Street Department personnel and budgeted part-time personnel

96

City of Watertown 2018 Adopted Budget Street Lighting

STREET LIGHTING Department Description: The Street Lighting appropriation is charged with expenditures for lighting of all streets, highways and parking lots within the City together with lights at Bramble Park, the Stadium and skating rinks. This is billed by the Municipal Utilities Department. The goal is to provide adequate lighting on streets and highways of the City to provide safety for the citizens of the City.

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Total Revenues - - - - - N/A Expenditures Other Expenditures 486,488 501,536 515,600 536,200 20,600 4.0% Total Expenditures 486,488 501,536 515,600 536,200 20,600 4.0%


Utilities + $ 20,600 Increase in utility rates



97

City of Watertown 2018 Adopted Budget Water Resources

WATER RESOURCES Department Description: Provide technical and operational assistance, human and financial resources, and administration of contractual services in support of urban water quality improvements and monitoring; flood protection, control and forecasting; drainage infrastructure inventory, evaluation and master planning; annual inspections of FEMA-funded Lake Kampeska shoreline stabilization; and operational requirements associated with state-permitted water control structures. 2017 Accomplishments

Misc. Storm Sewer & Street Improvements Willow Creek Floodplain Map Update Big Sioux River Weir Breach Repair

Goals for 2018: Funding mechanism for public drainage improvement needs. Marina Bay Bank Restoration 3rd Avenue SE Box Culvert

Goals for 2019 & Beyond: Review 2006 Storm Sewer Study to create a priority schedule to address drainage issues. Prepare a comprehensive plan to identify potential regional storm ponds and wetland bank locations. Prepare a plan to enhance the pond and wetland areas along the Willow Creek Drive area.

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Miscellaneous Revenues - 1,485 - - - N/A Other Financing Sources - - - - - N/A Total Revenues - 1,485 - - - N/A Expenditures Other Current Expenditures 41,471 41,505 63,675 63,700 25 0.0% Total Expenditures 41,471 41,505 63,675 63,700 25 0.0%


There are no significant budget changes in 2018.



98

City of Watertown 2018 Adopted Budget Cemetery

CEMETERY Mission Statement: Provide a serene, secure and aesthetic final rest for community members and an attractive and peaceful location for family members to visit. Department Description: Assist the general public with lot locations, deed transactions, cemetery lot sales and keeping all cemetery records current. The Cemetery was formed when the City of Watertown purchased 40 acres from the Winona and St. Peter Railroad. Additional adjacent land has been purchased throughout the years. 2017 Accomplishments

Replaced Loader/Backhoe with new articulating unit which has been very successful in time savings and wear and tear of turf and monuments.

Sale of niches continues to increase Goals for 2018:

Continue to repair and overlay roads Goals for 2019 & Beyond:

Develop new sections of the cemetery as necessary Develop additional area in the mausoleum for niches Work on plans for replacement of older access roads as they continue to deteriorate


Measures

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total Lots sold 86 50 90 90 Cremations 37 19 38 38 Number of grave openings/closings 113 57 115 115

99

City of Watertown 2018 Adopted Budget Cemetery

CEMETERY

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Enterprise Operating Revenue 146,819 133,540 130,900 136,200 5,300 4.0% Total Revenues 146,819 133,540 130,900 136,200 5,300 4.0% Expenditures Personal Services 153,176 153,285 160,050 165,325 5,275 3.3% Other Current Expenditures 20,645 20,781 26,550 25,100 (1,450) -5.5% Capital Outlay 682 86,018 12,800 9,325 (3,475) -27.1% Other Expenditures 880 2,492 - 2,250 2,250 N/A Total Expenditures 175,383 262,576 199,400 202,000 2,600 1.3%


Personal Services + $ 5,275 Salary adjustments & health benefits Capital Purchases

Machinery & Equipment $ 5,000 Purchase mower cab Machinery & Equipment $ 4,000 Purchase snowblower attachment Machinery & Equipment $ 325 Purchase weed trimmer


Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Proposed Manager 1 1 1 1 1 Groundskeeper 1 1 1 1 1 Part-time employee (FTE) 1.11 1.10 1.00 1.08 1.12 Total 3.11 3.10 3.00 3.08 3.12

100

City of Watertown 2018 AdoptedBudget Mosquito Control

MOSQUITO CONTROL Department Description: Provide activities, supplies and programs to control the mosquito population and help protect the public from the West Nile virus carried by these insects. The department will educate the public about the importance of personal protection and their responsibility to minimize their exposure and how to limit mosquito breeding areas.


Measures

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total Number of mosquito traps analyzed 6 6 6 6 Number of adulticide applications 19 18 36 30 Number of survey sites monitored for mosquito larvae 34 34 34 34 Number of larvacide applications 5 3 6 6

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Intergovernmental Revenues 7,797 6,690 - - - N/A Total Revenues 7,797 6,690 - - - N/A Expenditures Personal Services 10,365 (23) - - - N/A Other Current Expenditures 58,643 38,329 - - - N/A Capital Outlay 12,421 - - - - N/A Total Expenditures 81,429 38,306 - - - N/A


The Mosquito Control Budget has been moved to the Wastewater Department.

Captial Purchases

No capital purchases scheduled for 2018.


Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Proposed Part-time employee (FTE) .28 .31 0 0 0 Total .28 .31 0 0 0

101

City of Watertown 2018 Adopted Budget Animal Control/Community Service Officer

ANIMAL CONTROL/COMMUNITY SERVICE OFFICER Mission Statement: Provide a comprehensive and effective Animal Control Program for the City that brings people into compliance with the law, minimize animal issues between neighbors, and protect the health and safety of the public. Department Description: Provide for continual animal control activities, programs, and the enforcement of City Ordinances relating to animal control, junk vehicles and parking. Provide animal advocacy and responsible pet ownership by maintaining a positive and professional relationship with the community and the Glacial Lakes Humane Society. 2017 Accomplishments

Modernized transport vehicle for safety and care of animals. Computer technology in the vehicle to maintain calls.

Goals for 2018: Provide community protection and animal services through administration of the Animal Control

ordinances utilizing effective enforcement, training, prevention and treatment of rabies. Respond to calls for service at the earliest possible time Reduce the number of stray and feral animals within City limits. Provide seminars and education for school children and civic organizations as well as the general public

to keep them informed of health and safety issues related to pets and wild animals. Goals for 2019 & Beyond:

Continue to provide seminars and education for school children and civic organizations as well as the general public to keep them informed of health and safety issues related to pets and wild animals.

Increase the overall professionalism and knowledge of the Animal Control Unit through training and policy.


Measures

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total Total number of parking citations 262 153 306 306 Total number of animal calls responded to 748 405 740 740 Number of dog/cat violations (citations) 20 14 28 28 Total number of wild animal calls responded to 95 41 82 82 Total number of dog/cat bites 38 7 14 14 Hours of public education 0 0 6 6 Total number of traps 167 86 174 174

102

City of Watertown 2018 Adopted Budget Animal Control/Community Service Officer

ANIMAL CONTROL/COMMUNITY SERVICE OFFICER

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Charges for Goods & Services 1,525 1,930 2,000 2,000 - 0.0% Total Revenues 1,525 1,930 2,000 2,000 - 0.0% Expenditures Personal Services 55,525 58,455 62,260 63,125 865 1.4% Other Current Expenditures 7,280 7,294 10,950 12,500 1,550 14.2% Capital Outlay 502 - 41,550 2,200 (39,350) -94.7% Total Expenditures 63,307 65,749 114,760 77,825 (36,935) -32.2%


Personal Services + $ 865 Salary adjustments & health benefits Travel Expense Personnel + $ 1,300 Adjust to actual costs

Capital Purchases

Machinery & Equipment $ 2,200 Portable Radio


Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Proposed Animal Control Officer 0 1 1 1 1 Total 0 1 1 1 1

103

City of Watertown 2018 Adopted Budget Forestry

FORESTRY

Mission Statement: Serve as a catalyst to promote a tree friendly and healthy community while maintaining a safe urban forest. Department Description: Provide care of established city trees, maintain a tree planting program for city parks, boulevards and city owned property, and assist the public with tree and shrub problems. 2017 Accomplishments

Continued boulevard tree planting program throughout community Removal and stump grinding of damaged, diseased and hazardous trees from boulevards, parks, City

Park and golf course Trimming and removal of trees for FAA compliance Continued removal of over mature Cottonwood trees

Goals for 2018: Establish site for tree nursery Review species selection for boulevard tree program Continue Cottonwood tree removal program Plant trees or plant materials in parking lot islands at Premier fields

Goals for 2019 & Beyond: Monitor the spread, information and treatment of the Emerald Ash Borer Develop plan and procedure for City tree inventory


Measures

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total Number of trees planted on boulevard and parks 270 300 300 300 Number of diseased trees removed 3 0 6 6 Number of hazard trees removed 60 33 70 70

104

City of Watertown 2018 Adopted Budget Forestry

FORESTRY

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Licenses and Permits 27 18 - - - N/A Miscellaneous Revenues 4,012 9,700 3,000 3,500 500 16.7% Total Revenues 4,039 9,718 3,000 3,500 500 16.7% Expenditures Personal Services 159,331 170,338 195,500 196,685 1,185 0.6% Other Current Expenditures 23,338 26,106 29,800 31,200 1,400 4.7% Capital Outlay 500 12,828 20,750 750 (20,000) -96.4% Total Expenditures 183,169 209,272 246,050 228,635 (17,415) -7.1%


Personal Services + $ 1,185 Salary adjustments & health benefits

Capital Purchases

Machinery & Equipment $ 750 Purchase chain saw


Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Proposed Superintendent of Parks and Forestry (FTE) .50 .50 .50 .50 .50 Forestry Technician I 1 1 1 1 1 Forestry Technician II 1 1 1 1 1 Part-time employee (FTE) .53 .86 .72 .98 .98 Total 3.03 3.36 3.22 3.48 3.48

The Superintendent position is split equally between Forestry (General Fund) and Park Systems (Park & Recreation Fund).

105

City of Watertown 2018 Adopted Budget Library

LIBRARY

Mission Statement: Strive to maintain a collection that contains current, recreational, informational and educational materials for all ages. Department Description: The Library provides City residents with information resources and library services. The Watertown Regional Library is governed by a six-member board (one of whom is a city council liaison) appointed by the Mayor with the approval of the City Council. 2017 Accomplishments

Added OnePlay gaming service through Recorded Books. Replaced analog security cameras with digital ones.

Goals for 2018: Strategic planning to ensure the library is providing the best collections and services to the community. Continue to increase the availability of materials in alternate formats. Continue replacing the existing lightbulbs with LEDs.

Goals for 2019 & Beyond: Continue to monitor changing technology in order to meet public wants. Maintain Exemplary level accreditation from the South Dakota State Library. Continue to send more staff to training opportunities. Evaluate at least one adult, young adult and children’s program each year. Increase user, staff and facility security. Add a second cataloger position. Facility assessment to create a plan for maintenance, repairs or potential renovations. Replace the carpet in the west aisle and other areas demonstrating extreme wear.


Measures

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total Total Circulation of Library Materials 252,448 119,247 250,000 250,000 Number of visitors 123,683 59,630 120,000 122,000 Physical titles owned 111,711 137,751 140,000 140,000 Number of physical items circulated 205,806 104,576 200,000 200,000 Number of electronic items circulated 29,285 14,671 27,000 30,000 Number of electronic items in the catalog 36,668 26,228 26,500 26,500 # of registered users 8,081 7,823 8,000 8,500 Inter Library Loans 3,008 1,674 3,200 3,200 Number of programs done by library staff 554 331 575 600 Total program attendance 10,578 6,087 11,000 11,500

106

City of Watertown 2018 Adopted Budget Library

LIBRARY

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Intergovernmental Revenue - 13,049 250 - (250) -100.0% Charges for Goods and Services - 3,190 - - - N/A Miscellaneous Revenue 10,484 1,891 - - - N/A Other Financing Sources 34 173 - - - N/A Total Revenues 10,518 18,303 250 - (250) -100.0% Expenditures Personal Services 629,924 635,009 651,050 623,850 (27,200) -4.2% Other Current Expenditures 158,137 176,521 212,275 218,375 6,100 2.9% Capital Outlay 146,456 113,566 95,000 102,850 7,850 8.3% Total Expenditures 934,517 925,096 958,325 945,075 (13,250) -1.4%


Personal Services - $ 27,200 Salary adjustments & health benefits/change in

personnel Insurance Premiums + $ 2,100 Adjust to actual costs Cleaning Supplies + $ 2,150 Adjust to actual costs Postage - $ 3,000 Decrease in use Phone-Monthly Service + $ 3,000 Adjust to actual costs Natural Gas - $ 2,000 Adjust to actual costs Travel Expense Personnel + $ 1,950 Increase in training Software + $ 2,500 New software for internet filtering

Capital Purchases Other $ 97,500 Purchase books and materials Furniture, Fixtures & Furnishing $ 5,350 Purchase office desk/shelves & end caps


Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Proposed Library Director 1 1 1 1 1 Assistant Librarian 1 1 1 1 1 Cataloger 1 1 1 1 1 Children’s Librarian 1 1 1 1 1 Young Adult Librarian 1 1 1 1 1 Circulation Librarian 1 1 1 1 1 Administrative Assistant 1 1 1 1 1 Special Services Librarian 1 1 1 1 1 Maintenance Worker 1 1 1 1 1 Part-time employee (FTE) 2.14 2.54 2.36 2.97 2.97 Total 11.14 11.54 11.36 11.97 11.97

107

City of Watertown 2018 Adopted Budget Building Services

BUILDING SERVICES Mission Statement: Serving the citizens of Watertown by ensuring a compliant community through comprehensive building permit issuance and inspection using the International Code Council (ICC) standards and City Ordinances. Department Description: Provide for the administration of building, permitting, inspection, code enforcement, management of flood hazard areas, and zoning related to building permits and construction projects. The department is charged with assuring community compliance through permit issuance and inspections using adopted international construction codes and City Ordinances. The Building Services Department also oversees the Board of Adjustment. 2017 Accomplishments

Implemented online Moving Permit application submittal option Employed full-time Code Enforcement Officer Commenced field notebooks for informational retrieval during inspections

Goals for 2018: Expand electronic database to include county record number for improved building permit data retrieval

Goals for 2019 & Beyond: Initiate in-house GIS management Implement mobile synchronization with GIS and electronic building permit database


Measure

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total Board of Adjustment variances & special exceptions 45 20 45 40 Number of staff hours on training and certification 63 112 140 140 Assessed Valuation in 1,000s 66,238 14,596 30,000 35,000 Commercial building permits – new construction 22 5 20 20 Residential building permits – new construction 50 27 50 50 Building permits issued 655 347 675 650 Signs Permitted 51 23 40 50 Portable signs permitted 45 23 45 45 Code Enforcement actions 571 250 550 500

108

City of Watertown 2018 Adopted Budget Building Services

BUILDING SERVICES

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues License & Permits 127,109 157,134 134,600 143,800 9,200 6.8% Charges for Goods & Services 7,575 5,724 5,000 5,000 - 0.0% Miscellaneous Revenue 4,741 4,003 4,500 4,500 - 0.0% Total Revenues 139,425 166,861 144,100 153,300 9,200 6.4% Expenditures Personal Services 261,377 247,280 272,650 308,450 35,800 13.1% Other Current Expenditures 21,811 29,544 38,550 44,580 6,030 15.6% Total Expenditures 283,188 276,824 311,200 353,030 41,830 13.4%


Personal Services + $ 35,800 Salary adjustments & health benefits Equipment Maintenance + $ 1,500 Increase in maintenance costs Travel Expense Personnel + $ 1,000 Increase in training attended Phone – Monthly Service + $ 1,200 Adjust to actual costs



Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Proposed Building Official 1 1 1 1 1 Code Enforcement Officer 0 0 0 0 1 Building Inspector 1 1 1 1 1 Building Services Specialist 1 1 1 1 1 Secretary/Receptionist 1 1 1 1 1 Part-time employee (FTE) .47 .46 .48 .48 0 Total 4.47 4.46 4.48 4.48 5.00

109

City of Watertown 2018 Adopted Budget Transfers Out To Other Funds

TRANSFERS OUT TO OTHER FUNDS Department Description: Account for contribution/subsidies made by the General Fund to other funds/departments.

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Miscellaneous Revenues - - - - - 0.0% Total Revenues - - - - - 0.0% Expenditures Miscellaneous 2,060,000 2,206,000 2,200,000 2,175,000 (25,000) -1.1% Total Expenditures 2,060,000 2,206,000 2,200,000 2,175,000 (25,000) -1.1%


Transfer Out - E-911 - $ 25,000

Capital Purchases There are no capital purchases scheduled for 2018.



110

200 SPECIAL REVENUE FUNDS

Special Revenue funds are used to account for specific revenues that are legally restricted to expenditures for particular purposes. Park & Recreation Fund (201) This fund is used to account for the operations and maintenance of all of the City-owned park and recreation facilities and activities except for the Prairie Lakes Wellness Center. South Dakota Codified Law (SDCL) 9-38-90.3 provides statutory authority for this fund. To the extent miscellaneous revenues are not sufficient, financing is provided by a transfer from the General Fund and BBB Sales Tax Fund. BBB Sales Tax Fund (203) This fund is used to account for the revenues and expenditures of the additional one percent (1%) city sales tax on lodging, alcoholic beverages, prepared food and admissions. SDCL 10-52-8 provides statutory authority for this fund. The revenues are restricted by 10-52-8 for the purpose of land acquisition, architectural fees, construction costs, payment for civic center, auditorium, or athletic facility buildings including the maintenance, staffing and operations of such facilities and the promotion and advertising of the City. Prairie Lakes Wellness Center Fund (204) This fund is used to account for the revenues and expenditures for the operations and maintenance of the Wellness Center facility and activities. Financing is provided by revenues from memberships and various program fees. Financing is provided by a transfer from the General Fund for capital expenditures if membership revenues are not sufficient. Casualty Reserve Fund (205) This fund is used to account for the revenues and expenditures for payment of expenses to replace and repair property of the City which was damaged or lost as a result of a casualty loss. SDCL 9-21-16.1 provides statutory authority for this fund. Financing is provided by interest earnings on money in the fund and, if needed, a transfer from the General Fund. State Statute limits the balance in this fund to not exceed one hundred thousand dollars. Capital Improvement Sales Tax Fund (212) This fund is used to account for the revenues and expenditures of the additional 1.0% sales and use tax. The revenues are restricted by ordinance for acquisition of land and other land rights, capital improvements, the funding of ambulances and medical emergency response vehicles, the transfer to the special 911 fund authorized by SDCL 34-45-12, the purchasing of fire fighting vehicles and equipment, debt retirement and costs related to the study of or planning for potential capital improvements as determined by the City Council. E-911 Emergency Fund (214) This fund is used to account for the phone line surcharge assessed to customers for private phone companies operating within Codington County. These funds are used to defray the cost incurred by the City in providing emergency dispatch services. Library Fines Fund (226) This is used to account for revenue derived from library fines and other allowed charges. Expenditures are authorized by the Library Board. Urban Renewal Fund (272) This fund is used to account for the revenues and expenses authorized by the Urban Renewal Board for the uptown projects or activities and to account for loans made by the Board to businesses within the uptown district and the repayments on those loans. The loans are available due to funds received many years ago from a Community Development Block Grant (CDBG).

111

200 SPECIAL REVENUE FUNDS (continued)

Sioux River Watershed Project Fund (273) This fund is a continuation of the Sioux River Watershed Project. This fund is used to account for the revenues and expenditures of any approved watershed improvement projects. The project will reduce the volume of silt and plant nutrients entering the Big Sioux River, Lake Kampeska and Pelican Lake. The project is funded by a Section 319 EPA grant, the City of Watertown, Lake Kampeska Water District, East Dakota Water Development District and landowners within the watershed. Tax Increment Fund #1 (275) This fund is used to account for the revenues and expenditures of the Tax Increment Financing District Number 1. This district was created to capture the incremental tax revenue generated by development of the Hanten Industrial Park and to pay for infrastructure improvements in the park. Tax Increment Fund #2 (280) This fund is used to account for the revenues and expenditures of the Tax Increment Financing District Number 2. This district was created to capture the incremental tax revenue generated by development in the Mallard Point Business Park and to pay for the infrastructure improvements in the park. Tax Increment Fund #3 (281) This fund is used to account for the revenues and expenditures of the Tax Increment Financing District Number 3. This district was created to capture the incremental tax revenue generated by development on the 43rd Street East project along the eastern edge of Pheasant Ridge Industrial Park and to pay for the infrastructure improvements in the park. Tax Increment Fund #5 (282) This fund is used to account for the revenues and expenditures of the Tax Increment Financing District Number 5. This district was created to capture the incremental tax revenue generated by development on the First Avenue North extension and pay for the infrastructure improvements along First Avenue North. Tax Increment Fund #6 (283) This fund is used to account for the revenues and expenditures of the Tax Increment Financing District Number 6. This district was created to capture the incremental tax revenue generated by development in the Pheasant Ridge Industrial Park and pay for land acquisition and infrastructure improvements in the park.

112

City of Watertown 2018 Adopted Budget Park & Recreation – Supervision

SUPERVISION Mission Statement: Operate a department with multiple divisions in a fluid and harmonious manner ensuring all divisions are meeting their goals and objectives. Department Description: Directs and coordinates operations in the Department's eleven sub-activities as follows: Recreation Programs, Golf Course, Family Aquatics Center, Softball/Baseball Complex, Auditorium/Fieldhouse, Zoo, Ice Arena/Expo Center, Forestry, Cemetery, Parks System and City Park & Camping. 2017 Accomplishments

With the dissolvent of the Civic and Recreation Board the Prairie Lakes Wellness Center was placed under the administration of the Park Recreation and Forestry Board.

The Assistant Director position was added to the Department with emphasis on the Golf Course, City Park and Camping, Cemetery and Prairie Lakes Wellness Divisions.

Kept the community and visitors aware and informed of programs, projects and attractions. Maintain positive relationships with Associations, Boards, other City Departments, citizens and groups to

further the mission of all Divisions. Goals for 2018

Develop concessions policy/procedure for all facilities within the Department. Work with City Officials and Contractor to develop sponsorship package for existing and future facilities. Work to offer and expand training/continuing educational opportunities for Department staff. Continue to work with service clubs and associations to develop projects/improvements and maintain

quality recreational opportunities. Goals for 2019 & Beyond

Continue to work with staff, Park & Recreation Board and City Council to expand program offerings and maintain and evolve existing programs.

Ensure well rounded recreational experiences that will enhance the health, enjoyment and well-being of all community members.

Offer recreational experiences and attractions that will entice visitors to the community. Be financially responsible with allocated funds disbursed through the Divisions while maximizing budgets

to be used for the best interest of the community.


Measures

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total Number of staff meetings per year 12 6 12 12 Percent of board member attendance 70% 69% 75% 80% Percent of activities planned that are published 100 100 100 100 Total number of volunteers 166 117 170 175

113

City of Watertown 2018 Adopted Budget Park & Recreation – Supervision

SUPERVISION

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Miscellaneous Revenue 22,895 25,340 19,000 23,500 4,500 23.7% Other Financing Sources 2,000,364 2,000,000 2,000,000 2,000,000 - 0.0% Total Revenues 2,023,259 2,025,340 2,019,000 2,023,500 4,500 0.2% Expenditures Personal Services 210,850 214,524 307,350 322,625 15,275 5.0% Other Current Expenditures 7,782 5,755 8,050 11,100 3,050 37.9% Total Expenditures 218,632 220,279 315,400 333,725 18,325 5.8%


Personal Services + $ 15,275 Salary adjustments & health benefits Insurance Premiums + $ 1,000 Adjust to actual costs Publication & Rec Fees + $ 2,050 Increase in costs



Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Proposed Parks, Recreation & Forestry Director 1 1 1 1 1 Assistant Director 0 0 0 1 1 Office Manager 1 1 1 1 1 Secretary/Receptionist 1 1 1 1 1 Part-time employees 0 0 0 .11 .11 Total 3.00 3.00 3.00 4.11 4.11

114

City of Watertown 2018 Adopted Budget Park & Recreation – Recreation Programs

RECREATION PROGRAMS Mission Statement: Provide diverse, challenging and enjoyable recreational opportunities for all ages. Department Description: Provide the opportunity to participate in all types of recreational activities either indoors or outdoors, youth or adult, structured or open during leisure time year round. 2017 Accomplishments

Opening of the new Prairie Lakes Wellness Center and programming the four gyms. The general public has enjoyed having more room for programs and the quality amenities.

Started new adaptive programs for those youth that are not into sports or large crowds. We have filled all of these programs, which shows there is a need for this type of programming and will definitely look at adding on to this in the coming years.

Goals for 2018 Have better training of part-time and seasonal staff. Being more thorough with expectations and what

they are required to do and expectations which in turn should make our programs better. Continue with keeping equipment up to date and replace when necessary to ensure all safety measures

are met. Utilizing the Prairie Lakes Wellness Center four Park and Rec. courts by creating new programs that will

generate more revenue to the department. Be more involved with Lacrosse which is a rapidly growing sport in the city of Watertown.

Goals for 2019 & Beyond Keep moving enrollments up each year and continue to offer new programs that hit all of the different

demographics. Maximize facility usage to at least 85% of available time through open and structured activities.


Measures

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total Number of participants in summer programs 3,412 3,304 3,400 3,400 Number of participants in all youth/adult programs 5,230 4,870 6,000 6,000 Number of training workshops given for volunteers 6 2 8 8 Number of special events conducted 15 13 16 18

115

City of Watertown 2018 Adopted Budget Park & Recreation – Recreation Programs

RECREATION PROGRAMS

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Charges for Goods and Services 132,988 127,171 151,375 128,350 (23,025) -15.2% Miscellaneous Revenues 17,228 15,963 13,000 15,000 2,000 15.4% Total Revenues 150,216 143,134 164,375 143,350 (21,025) -12.8% Expenditures Personal Services 288,659 292,901 319,450 289,850 (29,600) -9.3% Other Current Expenditures 45,337 42,263 42,900 43,500 600 1.4% Capital Outlay 8,139 8,309 5,600 3,000 (2,600) -46.4% Other Expenditures 210 100 - 250 250 N/A Total Expenditures 342,345 343,573 367,950 336,600 (31,350) -8.5%


Personal Services - $ 29,600 Salary adjustments & health benefits

Capital Purchases Vehicles & Equipment $ 3,000 Replace 20% of baseball/softball equipment


Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Proposed Recreation Superintendent 1 1 1 1 1 Asst. Recreation Superintendent 1 1 1 1 1 Senior Activities Director 1 1 1 1 1 Part-time employment (FTE) 4.36 3.90 3.35 4.18 4.33 Total 7.36 6.90 6.35 7.18 7.33

116

City of Watertown 2018 Adopted Budget Park & Recreation – Golf Course

GOLF COURSE

Mission Statement: To provide a golf course and facilities that adds to the image and diversity of the community while creating an atmosphere in which players of all ages and abilities will enjoy. Department Description: Offers the opportunity to participate in the game of golf at whatever level is desired at a reasonable cost. 2017 Accomplishments

Many small projects were performed on the course which were designated and identified by the vision and planning committee. Numerous trees were planted around the golf course not only to replace trees which were removed, but also to improve the shape and playability of a number of holes. New tee boxes were constructed by the staff “in house” funded from the approved O & M budget for 2017.

Goals for 2018 Continue with a tree planting plan and small “in house” projects as identified. Hopefully renovate the sand

traps on the Yellow course and have them properly lined and drained for better playability. Goals for 2019 & Beyond

Continue the long range plan of constructing new greens on the Red and Blue courses, tree planting and re-grassing of some problem fairways on the Yellow course. Begin the process of updating irrigation components which are greatly outdated.


Measures

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total Number of season passes 596 533 540 600 Number of 9-hole rounds played by green fee players 14,339 7,202 13,500 14,000 Number of 9-hole rounds played by season pass holders 30,913 17,619 35,000 35,000 Number of staff hours used for training 100 75 100 100

117

City of Watertown 2018 Adopted Budget Park & Recreation – Golf Course

GOLF COURSE

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Charges for Goods & Service 554,225 525,079 583,000 543,000 (40,000) -6.9% Miscellaneous Revenue 2,061 2,496 2,500 1,200 (1,300) -52.0% Other Financing Sources - 438 - - - N/A Total Revenue 556,286 528,013 585,500 544,200 (41,300) -7.1% Expenditures Personal Services 286,774 385,656 308,700 311,750 3,050 1.0% Other Current Expenditures 230,297 282,408 281,200 285,600 4,400 1.6% Capital Outlay 49,091 82,272 35,000 35,000 - 0.0% Debt Service 24,477 - - - - N/A Total Expenditures 590,639 750,336 624,900 632,350 7,450 1.2%


Personal Services + $ 3,050 Salary adjustments & health benefits Insurance Premiums + $ 1,300 Adjust to actual costs Equipment Maintenance + $ 1,000 Increase in preventative maintenance Rent-Machinery & Equip + $ 1,000 Extra carts needed Repair-Irrigation Equip + $ 1,000 Additional lines and heads Motor Fuel & Lubricants - $ 2,000 Lower fuel costs Travel Exp Personnel + $ 1,000 Attend additional training Electricity + $ 1,000 Adjust to actual costs

Capital Purchases Vehicles & Equipment $ 35,000 Replace tee mower


Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Proposed Golf Course Superintendent 1 1 1 1 1 Turf Specialist 1 1 1 1 1 Mechanic 1 1 1 1 1 Part-time/Seasonal employee (FTE) 3.91 3.85 3.26 3.90 5.83 Total 6.91 6.85 6.26 6.90 8.83

118

City of Watertown 2018 Adopted Budget Park & Recreation – Family Aquatic Center

FAMILY AQUATIC CENTER Mission Statement: To provide a community friendly aquatic facility that focuses on health benefits, leisure swimming and water safety skills. Department Description: Provide the opportunity for youth and adults to learn to swim or just enjoy recreational swimming and other water play as individuals or families. 2017 Accomplishments

Replaced chemical controllers which was long overdue. Partnered with Pizza Ranch to provide pizza in the concession stand which was well received.

The concession stand had an overall health score of 97 which was outstanding. Probably one of the best concession stand years we have had in many years.

Goals for 2018 Replace old boilers that are at the end of their life cycle, which should help with utility costs. Continue to keep the facility a clean and inviting place for all patrons. Look at more advertising to continue to increase attendance numbers during the pool season.

Goals for 2019 & Beyond Continue to expand offerings through major additions for extended play value. Ensure all equipment is functioning and updated for proper water quality and patron safety. Add an additional play structure every 5 years to maintain attendance and interest.


Measures

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total Family season passes 391 383 385 380 Individual season passes 565 512 550 525 Daily Admissions 14,022 5,834 14,000 14,000 Number of rentals 13 3 7 10 # registered for swimming lessons vs. # of openings 954/1,200 809/1,200 900/1,200 900/1,200 Total attendance 47,026 15,864 45,000 45,000 Profit margin of concession sales 23% 23% 23% 23% # of violations from Health Department inspection 0 0 0 0 Number of water samples taken 39 21 39 39

119

City of Watertown 2018 Adopted Budget Park & Recreation – Family Aquatic Center

FAMILY AQUATIC CENTER

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Charges for Goods and Services 238,811 237,617 218,500 229,000 10,500 4.8% Miscellaneous Revenue 1,950 2,059 1,000 1,000 - 0.0% Total Revenues 240,761 239,676 219,500 230,000 10,500 4.8% Expenditures Personal Services 180,464 185,598 173,400 194,350 20,950 12.1% Other Current Expenditures 125,476 132,639 130,050 135,950 5,900 4.5% Capital Outlay 6,124 26,105 45,000 2,000 (43,000) -95.6% Other Expenditures 175 110 - 150 150 N/A Total Expenditures 312,239 344,452 348,450 332,450 (16,000) -4.6%


Personal Services + $ 20,950 Salary adjustments Chem, Drug & Lab Sup + $ 3,000 Increase in supply costs Merchandise for Resale + $ 1,000 Purchase more product Water + $ 1,000 Increase in water used due to small leaks

Capital Purchases Furniture & Equipment $ 2,000 Replace tube – Lazy River


Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Proposed Part-time employee (FTE) 7.23 8.34 8.34 8.50 8.86 Total 7.23 8.34 8.34 8.50 8.86

120

City of Watertown 2018 Adopted Budget Park & Recreation – Baseball/Softball Complex

BASEBALL/SOFTBALL COMPLEX Mission Statement: To provide quality facilities for recreational and competitive team participation and act as an economic catalyst through tournament hosting. Department Description: Allows for the opportunity to play a combination of youth baseball, youth softball, and adult softball, both slow and fast pitch for men and women with the ability to host larger tournaments. 2017 Accomplishments

Added Premier Softball Complex Worked on concession agreements Resurfaced Koch Complex Parking Lot

Goals for 2018 Improve quality of facilities and equipment Grade fields for better drainage at Koch Complex Improve communication with Associations, teams, and users of the complexes

Goals for 2019 & Beyond Dedicated fast pitch field New chain link fence at facilities Add a playground at Premier Softball Complex


Measures

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total Number of tournaments held 9 4 10 12 Number of field rentals for adults 324 216 324 420 Number of mowings 36 16 96 96

121

City of Watertown 2018 Adopted Budget Park & Recreation – Baseball/Softball Complex

BASEBALL/SOFTBALL COMPLEX

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Charges for Goods and Services - - 85,000 - (85,000) -100.0% Miscellaneous Revenues 10,190 9,268 7,000 7,000 - 0.0% Total Revenues 10,190 9,268 92,000 7,000 (85,000) -92.4% Expenditures Personal Services 9,909 11,081 27,300 17,100 (10,200) -37.4% Other Current Expenditures 13,471 24,670 83,300 52,200 (31,100) -37.3% Capital Outlay - 28,738 25,000 42,000 17,000 68.0% Total Expenditures 23,380 64,489 135,600 111,300 (24,300) -17.9%


Personal Services - $ 10,200 Salary Adjustments Insurance Premiums + $ 3,000 Adjust to actual costs Equipment Maintenance + $ 5,000 Additional costs for scoreboard maintenance Irrigation Supplies + $ 1,000 Provide service for new 5-plex softball complex Ag & Hort Supplies + $ 9,000 Seed and fertilizer for new 5-plex softball complex Merchandise Available for Resale - $ 50,000 No sales of merchandise

Capital Purchases Machinery & Equipment $ 25,000 Purchase groomer Other $ 17,000 Replace scoreboards


Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Proposed Part-time employee (FTE) .44 .42 .49 .73 .73 Total .44 .42 .49 .73 .73

122

City of Watertown 2018 Adopted Budget Park & Recreation – Auditorium/Fieldhouse

AUDITORIUM/FIELDHOUSE Mission Statement: To promote team and individual activities and healthy lifestyles by providing open turf space in a year-round environment. Department Description: The Fieldhouse headquarters Parks, Recreation & Forestry Department with offices for the Director, Superintendent of Recreation, Superintendent of Parks & Forestry, Office Manager, and Secretary/Receptionist. The building along with the auditorium is used for all youth and adult indoor recreation programs offered by the Department as well as by the Watertown School District for basketball, golf and tennis. The Auditorium is used by Arrowhead Archery Club and storage for Jr./Teener Baseball League and Junior Olympics Softball League. The two facilities can be rented out for various functions. 2017 Accomplishments

New landscaping at the Fieldhouse and expanded the parking area. Fieldhouse has been very busy with rentals including new groups such as the Figure Skating Association

coming in to do offseason training and various fitness groups. Watertown Fastpitch Softball Association officially recognized as an association and has actively used

the Fieldhouse for practices along with the other associations. Goals for 2018

Plan to fix lower roof of fieldhouse which has been leaking and also update the current boiler. Provide efficient work space for employees and meeting space for public groups and associations. Maximize usage during daytime hours by expanding programming to various age groups. Keep utilizing the Auditorium for pottery, art and archery.

Goals for 2019 & Beyond Possibly take over current Ice Arena and make it into a larger fieldhouse with field turf and a location for

various Department programs.


Measures

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total Number of times facility used for private rentals 335 254 330 330 Number of community groups utilizing the meeting room 8 8 8 8 Total number of times meeting room reserved 110 36 100 100 Number of user accident claims filed 0 0 0 0

123

City of Watertown 2018 Adopted Budget Park & Recreation – Auditorium/Fieldhouse

AUDITORIUM/FIELDHOUSE

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Charges for Goods and Services 21,728 18,252 38,000 38,000 - 0.0% Miscellaneous Revenue 441 429 - - - N/A Total Revenues 22,169 18,681 38,000 38,000 - 0.0% Expenditures Personal Services 73,459 75,840 82,450 87,950 5,500 6.7% Other Current Expenditures 56,572 65,865 69,100 67,900 (1,200) -1.7% Capital Outlay 24,525 11,720 - - - N/A Total Expenditures 154,556 153,425 151,550 155,850 4,300 2.8%


Personal Services + $ 5,500 Salary adjustments & health benefits Phone – Monthly Service + $ 3,600 Adjust to actual costs Gas - $ 6,000 Adjust to actual costs



Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Proposed Building Maintenance Worker 1 1 1 1 1 Part-time Employee (FTE) 0 0 0 .79 .79 Total 1.00 1.00 1.00 1.79 1.79

124

City of Watertown 2018 Adopted Budget Park & Recreation – Zoo

ZOO Mission Statement: Promote wildlife understanding and conservation through public education, maintenance of superior exhibits and high quality care for the animal collection. Provide patrons with an enjoyable recreational experience. Department Description: Provide the opportunity for all ages to view and enjoy over 800 animals in naturalistic exhibits. Provide educational opportunities for all age groups as well as special events. 2017 Accomplishments

Developed an educational exhibit on Dakota language and culture Developed an educational project to plant pollinator gardens in the zoo Renovated Kangaroo exhibit Replaced fencing in bison exhibit Renovated hoofstock holding area Replaced aviary netting Renovated lemur exhibit

Goals for 2018 Review all educational programming Develop a strategic plan Explore new revenue sources Update animal collection plan Construct shop and parking garage

Goals for 2019 & Beyond Update site master plan Develop circulation plan for zoo visitors Review and improve gift shop and concession operations Construct animal care building Renovate bison and wolf exhibit Revitalize small waterfowl ponds Evaluate education programming


Measures

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total Total Attendance 64,375 21,112 65,500 67,000 Attendance at special events and free days 11,828 4,900 11,500 11,500 $ received from grants $63,768 $35,424 $62,000 $65,000 Total attendance for on-site education programs 20,723 9,000 18,000 20,000 In-kind Revenue $216,000 $108,000 $216,000 $218,000 Number of participants with special needs 832 400 820 840 Volunteer hours 6,895 3,000 6,000 6,200

125

City of Watertown 2018 Adopted Budget Park & Recreation – Zoo

ZOO

Budget Summary

Description 2015

Actual 2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Charges for Goods and Services 289,037 286,147 363,000 382,000 19,000 5.2% Miscellaneous Revenues 195,309 233,366 114,500 114,200 (300) -0.3% Other Financing Sources 12,161 4,990 - - - N/A Total Revenues 496,507 524,503 477,500 496,200 18,700 3.9% Expenditures Personal Services 810,045 822,799 872,400 891,700 19,300 2.2% Other Current Expenditures 227,564 207,629 279,800 284,200 4,400 1.6% Capital Outlay 23,276 5,026 10,550 26,325 15,775 149.5% Other Expenditures - - 200 300 100 50.0% Total Expenditures 1,060,885 1,035,454 1,162,950 1,202,525 39,575 3.4% Significant Budget and Personnel Changes

Personal Services + $ 19,300 Salary adjustments & health benefits Insurance Premiums + $ 2,000 Adjust to actual costs Banking Services - $ 1,100 Adjust to actual costs Publication & Rec Fees + $ 1,000 Increase in advertising and brochures Equipment Maintenance + $ 2,000 Repairs to older equipment Building Maintenance + $ 2,000 Repair needed on older buildings Maintenance of Other + $ 1,000 Animal exhibit maintenance Livestock & Poultry - $ 4,000 Adjust to actual costs Motor Fuel & Lubricants - $ 1,000 Lower fuel costs Subsc & Membership + $ 1,000 Increase in fees Gas - $ 1,000 Adjust to actual costs Phone – Monthly + $ 2,200 Adjust to actual costs

Capital Purchases

Computers & Equipment $ 1,200 IP Cameras Other $ 22,125 Exhibit Improvements Other $ 3,000 Purchase Zoo Animals


Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Proposed Zoo Superintendent 1 1 1 1 1 Zoo Curator 1 1 1 1 1 Visitor’s Service/Office Manager 1 1 1 1 1 Zookeeper/Maintenance 1 1 1 1 1 Zookeeper I 5 5 5 5 5 Zoo Educator 1 1 1 1 1 Part-time employee (FTE) 7.79 7.67 7.17 8.60 8.77 Total 17.79 17.67 17.17 18.60 18.77

126

City of Watertown 2018 Adopted Budget Park & Recreation – Ice Arena/Expo Building

ICE ARENA/EXPO BUILDING Mission Statement: To provide quality and functional facilities to maintain and expand involvement in ice related sporting activities. Department Description: Allow for the uninterrupted skating season (November-March) for hockey games and practice, Lions Club Ice Show and practice, and open figure skating and lessons. Concrete floor non-ice season uses will be promoted for better multi-use of the facility. 2017 Accomplishments

Plans underway for the new two-sheet Ice Arena facility. Continued to meet the needs of many groups wanting ice time with only one sheet of ice.

Goals for 2018 Continue to maintain the arena at an adequate level until the new facility is constructed. Provide adequate ice time to all user groups. Begin operation and use of new two-sheet facility.

0Goals for 2019 & Beyond Ensure that the transition from the current to the new facility goes efficiently and smoothly. Look to attract bigger events and keep the new facility active.


Measures

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total Number of youth season passes (includes hockey & lions) 206 4 200 210 Number of Adult and family season passes 33 0 50 50 Yearly attendance 4,667 2,243 4,500 4,300 Number of machine hours for resurfacing ice 250 125 250 250 Total number of non-ice events 8 3 8 10

127

City of Watertown 2018 Adopted Budget Park & Recreation – Ice Arena/Expo Building

ICE ARENA/EXPO BUILDING

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Charges for Goods and Services 17,492 18,986 14,000 17,000 3,000 21.4% Miscellaneous Revenue - 1,204 - - - N/A Total Revenues 17,492 20,190 14,000 17,000 3,000 21.4% Expenditures Personal Services 37,497 41,974 43,000 43,600 600 1.4% Other Current Expenditures 42,170 55,322 45,725 47,275 1,550 3.4% Total Expenditures 79,667 97,296 88,725 90,875 2,150 2.4%


There are no significant budget changes.



Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Proposed Park Manager (FTE) .50 .50 .50 .50 .50 Part-time employee (FTE) .30 .13 .20 .40 .40 Total .80 .63 .70 .94 .90

1 Full-Time Park Manager is split equally between Ice Arena and City Park.

128

City of Watertown 2018 Adopted Budget Park & Recreation – Parks System

PARKS SYSTEM Mission Statement: To establish and maintain a system of neighborhood parks, recreational trails and athletic fields for the health and enjoyment of community citizens and guests. Department Description: Created to improve, care for and manage a system of parks and recreational facilities to meet the needs of all park users. The park division staff assists all other facility divisions with labor and equipment, maintains 26 park areas of 242 acres including: 29 miles of recreation trail, ice arena, ball complex, Disc Golf, 15 tennis courts, 154 garden plots, 17 ball fields, 11 playgrounds, 2 picnic shelters, 2 park rest rooms, outdoor ice rink, 7 basketball courts, 6 sand volleyball courts, Anza soccer plaza, Derby Downs and many flower beds. 2017 Accomplishments

Park dedication for River Ridge and J & J Developments Request for proposal for design services for remainder of trail route around Lake Kampeska Construction of new concrete skatepark Sidewalk Accessibility Program projects at Northridge and Herzog Parks Lions Park Development McLaughlin Park Accessible fishing pier Installed new Optimist sign at entrance to Stokes Thomas Lake City Park New memorial bench installed on north side of bike trail near inlet

Goals for 2018 Reduce vandalism at facilities Increase bike path around Lake Kampeska Improve park appearance

Goals for 2019 & Beyond Playground set at Premier Fields Beautify or utilize more area around Kiddie Ponds


Measures

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total # of inspections on playground equipment 12 6 12 12 Feet of new bike trail 5,552 0 0 5,280 Number of arena events held at Derby Downs 17 4 10 15 Number of clubhouse rentals at Derby Downs 32 10 18 20

129

City of Watertown 2018 Adopted Budget Park & Recreation – Parks System

PARKS SYSTEM

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Miscellaneous Revenue 19,357 10,279 9,400 9,800 400 4.3% Other Financing Sources - 5,344 - - - N/A Total Revenues 19,357 15,623 9,400 9,800 400 4.3% Expenditures Personal Services 327,393 310,532 354,400 371,235 16,835 4.8% Other Current Expenditures 122,924 150,440 135,350 167,250 31,900 23.6% Capital Outlay 21,059 14,206 45,500 55,950 (39,550) -86.9% Total Expenditures 471,376 475,178 535,250 594,435 9,185 1.7%


Personal Services + $ 16,835 Salary adjustments & health benefits Equipment Maintenance + $ 4,000 Aging equipment breaking down Maintenance of Other + $ 2,000 Repairs to parks Repairs to Vehicle + $ 3,000 Increase maintenance needed on older equipment Repairs to Ball fields + $ 1,000 Increased maintenance for more ball fields Repairs to Courts + $ 3,000 Service of lights and wind screens Irrigation Repairs + $ 2,000 Adjust to actual costs Ag & Hort Supplies + $ 11,000 Increase in fertilizer, seed, etc for extra fields added Electricity + $ 4,000 Increase for Lions Park and 5-plex softball complex

Capital Purchases Furniture & Equipment $ 5,000 Replace benches Machinery & Equipment $ 50,000 Replace mower Other $ 950 Roofing replacements


Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Proposed Superintendent of Parks & Forestry .50 .50 .50 .50 .50 Park Maintenance Worker II 4 4 4 4 4 Part-time employee (FTE) 3.31 3.78 4.58 4.42 4.42 Total 7.81 8.28 9.08 8.92 8.92

The Superintendent position is split equally between Forestry (General Fund) and Parks System (Park &

Recreation Fund).

130

City of Watertown 2018 Adopted Budget Park & Recreation – City Park and Camping

CITY PARK AND CAMPING Mission Statement: To provide quality camping and outdoor recreational experiences for all ages. Department Description: Provide the opportunity to enjoy an outdoor recreation experience in a water-based park offering camping, swimming, picnicking, playgrounds, boat launch, volleyball, horseshoes and softball field. Maintenance responsibilities for Jackson Park, Derby Downs and a portion of the bike trails are a function of the City Park Manager and staff. 2017 Accomplishments

Opened 6 full service (water, sewer, electric) sites for the camping season Hosted Winter Wonderland and Cookin’ on Kampeska special events Received signage arch donation from Optimist Club

Goals for 2018 Replace boat docks at City and Jackson Parks Continue to remove and replace trees addressing aging green ash concerns

Goals for 2019 & Beyond Research ways to best utilize Park residence Explore options for adding camping cabins and additional campsites at the park


Measures

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total Number of camper/tent permits issued 5,908 2,221 6,000 6,000 Avg. % of seasonal occupancy level 55% 52% 56% 56% Picnic shelter rental 133 18 100 100

131

City of Watertown 2018 Adopted Budget Park & Recreation – City Park and Camping

CITY PARK AND CAMPING

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Miscellaneous Revenue 117,831 117,061 100,700 106,900 6,200 6.2% Total Revenues 117,831 117,061 100,700 106,900 6,200 6.2% Expenditures Personal Services 47,566 49,484 56,400 59,280 2,880 5.1% Other Current Expenditures 39,911 40,895 39,800 40,350 550 1.4% Capital Outlay 10,963 25,494 5,000 650 (4,350) -87.0% Total Expenditures 98,440 115,873 101,200 100,280 (920) -0.9%


Personal Services + $ 2,880 Salary adjustments & health benefits Merchandise for Resale - $ 1,800 Adjust to actual costs Electricity + $ 2,000 Winter Wonderland and historical spending

Capital Purchases

Machinery & Equip $ 650 Purchase trimmers


Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Proposed Park Manager (FTE) .50 .50 .50 .50 .50 Part-time employee (FTE) .93 .76 .78 1.06 1.06 Total 1.43 1.26 1.28 1.56 1.56

Full-Time Park Manager is split equally between Ice Arena and City

132

City of Watertown 2018 Adopted Budget BBB Sales Tax

BBB (BED, BOARD & BOOZE) SALES TAX Department Description: The purpose of this fund is to account for the revenues and expenditures of the 1% sales tax on lodging, alcoholic beverage, prepared food and admissions. Pursuant to South Dakota Codified Laws (SDCL) 10-52-8 the use of the revenue is restricted for land acquisition, architectural fees, construction costs, payment for civic center, auditorium or athletic facility buildings, including the maintenance, staffing and operations of such facilities and the promotion and advertising of the City.


Measures

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total Subsidy amount to Boys and Girls Club $204,450 $102,225 $204,450 $206,495 Transfer amount to the Park and Recreation Fund $50,000 $25,000 $50,000 $50,000

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Taxes 782,782 806,063 750,000 795,000 45,000 6.0% Miscellaneous Revenues 1,405 1,946 1,200 1,500 300 25.0% Other Financing Sources 75,000 50,000 50,000 50,000 - 0.0% Total Revenues 859,187 858,009 801,200 846,500 45,300 5.7% Expenditures General Government Other Expenditures 171,821 182,476 178,700 178,700 - 0.0% General Government Advertising Other Expenditures 330,875 350,733 367,700 462,700 95,000 25.8% General Government Other Other Expenditures 201,430 204,450 204,450 206,495 2,045 1.0% Operating Transfers 50,000 50,000 50,000 50,000 - 0.0% Total Expenditures 754,126 787,659 800,850 897,895 97,045 12.1%


General Government includes Equipment maintenance budget for the Event Center. Some General Government Advertising line items were split out from the Chamber of Commerce contribution.



Convention & Visitors Bureau 2018 Budget Detail

Health Benefits & Contributions $ 31,611 Marketing – Conventions/Meetings $ 30,700 Salaries $ 132,464 Marketing – Sports $ 25,476 Office Expenses $ 31,400 Marketing – Local Events $ 18,400 Professional Development $ 25,750 Marketing – Other $ 26,900

The CVB’s remaining budget of $45,000 is funded by their reserve cash ($28,000) and WBID ($17,000).

133

City of Watertown 2018 Adopted Budget Prairie Lakes Wellness Center

PRAIRIE LAKES WELLNESS CENTER Mission Statement: Providing Fitness for Life. Department Description: Provide programs and facilities in the areas of recreation, culture, and health enhancement to meet the needs of all age groups and to provide the opportunity for growth to individuals (social, physical & mental). 2017 Accomplishments

Opened a new $24 million facility Maintained a high standard of programming and customer service

Goals for 2018 Reach 2,000 plus memberships Work with Parks & Recreation Department in coordinating the facility Obtain a profit by the end of 2018

Goals for 2019 & Beyond Continue to achieve the above goals


Measures

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total Average daily attendance 272 551 620 683 Number of new programs 1 2 3 3 Change in membership contracts from previous year 1,350 1,680 1,900 2,000 Total single membership contracts 492 575 660 700 Total family membership contracts 697 1,105 1,240 1,300 Total number of rentals 5 3 5 7 Number of tournaments held 2 4 7 12 Number of certified trainers 2 2 2 3 Average number of children at child care 7 10 11 12

134

City of Watertown 2018 Adopted Budget Prairie Lakes Wellness Center

PRAIRIE LAKES WELLNESS CENTER

Budget Summary

Description 2015

Actual

2016 Actual

2017 Budget

2018 Budget


% Change

Revenues Charges for Goods and Services 867,417 850,273 1,351,800 1,465,000 113,200 8.4% Miscellaneous Revenue 18,480 19,933 19,800 17,000 (2,800) -14.1% Other Financing Sources 35,099 39,000 - - - N/A Total Revenues 920,996 909,206 1,371,600 1,482,000 110,400 8.0% Expenditures Personal Services 600,787 625,614 806,850 906,000 99,150 12.3% Other Current Expenditures 312,957 300,202 383,250 507,225 123,975 32.3% Capital Outlay 15,721 6,567 - 52,775 52,775 N/A Other Expenditures 644 1,202 2,000 4,000 2,000 100.0% Total Expenditures 930,109 933,585 1,192,100 1,470,000 277,900 23.3%


Personal Services + $ 99,150 Salary adjustments & health benefits/one full-time staff position split 50/50 with City Hall

Insurance Premiums + $ 31,000 Increase due to new building Banking Services + $ 2,000 Adjust to actual costs Publication & Rec Fees + $ 4,000 Increase in advertisement used Equipment Maintenance + $ 1,000 Warranty will expire in February Building Maintenance + $ 17,000 Increase in building size/maintenance requirements Cleaning Supplies + $ 4,000 Increase in supplies needed Center Expense + $ 7,000 Cleaning wipes added to budget Chem, Drug & Lab Supplies + $ 6,000 Adjust to chemical needed for new pools Merchandise Available for Resale - $ 11,000 Purchases in concessions are less than anticipated Education & Rec Supplies - $ 1,000 Adjust to actual costs Postage - $ 2,000 Adjust to actual costs Utilities + $ 61,000 Adjustments in utilities for the new facility Phone – Monthly Services + $ 5,500 Adjust to actual costs

Capital Purchases Machinery & Equipment $ 49,775 Replace exercise equipment Computers & Equipment $ 3,000 Replace three computers/software updates


Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Proposed Wellness Center Director 1 1 1 1 1 Fitness/Programs Director 1 1 1 1 1 Aquatics/Programs Director 1 1 1 1 1 Office Manager 1 1 1 1 1 Receptionist 1 1 1 1 1 Maintenance Director 1 1 1 1 1 Part-time employee (FTE) 9.24 9.14 9.49 16.82 21.83 Total 15.24 15.14 15.49 22.82 27.83

135

City of Watertown 2018 Adopted Budget Casualty Reserve Fund

CASUALTY RESERVE FUND Department Description: The purpose of this fund is to provide for replacement and repair of City property as a result of any uninsured casualty loss.

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget

Increase/ Decrease Amount % Change

Revenues Miscellaneous Revenue 570 9,962 150 200 50 33.3% Total Revenues 570 9,962 150 200 50 33.3% Expenditures Casualty Loss 12,812 8,409 15,000 15,000 - 0.0% Total Expenditures 12,812 8,409 15,000 15,000 - 0.0%





136

City of Watertown 2018 Adopted Budget Capital Improvement Fund

CAPITAL IMPROVEMENT FUND Department Description: Provide an appropriation for the sales tax which, by ordinance, is restricted for acquisition of land and other land rights, capital improvements, the funding of ambulances and medical emergency response vehicles, the transfer to the special 911 fund authorized by SDCL 34-45-12, the purchasing of fire fighting vehicles and equipment, debt retirement and costs related to the study of or planning for potential capital improvements as determined by the City Council.


Function

2015 Actual Total

2016 Actual Total

2017 Estimated

Total

2018 Projected

Total Public Safety Improvements 437,157 160,202 372,128 680,000 Street System Improvements 2,657,124 2,714,513 2,129,644 2,754,600 Storm Sewer, Flood Control and Water Quality 295,546 212,394 91,806 425,000 Recreational Facility Improvements 1,065,610 495,997 809,636 776,900 Industrial Park Infrastructure 301,999 628,054 70,378 127,950 Debt Service Payments 5,746,505 3,141,808 3,141,284 3,055,850 Airport Fund for Capital Improvements 436,025 463,000 405,000 130,000 Park & Recreation Fund 250,000 250,000 250,000 250,000 E-911 Fund 200,000 250,000 250,000 250,000 Capital Projects Fund - 850,000 - 2,000,000

137

City of Watertown 2018 Adopted Budget Capital Improvement Fund

CAPITAL IMPROVEMENT FUND

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Taxes 7,208,929 7,168,540 6,905,000 6,970,000 65,000 0.9% Intergovernmental Revenues 384,887 630,697 1,201,350 897,100 (304,250) -25.3% Miscellaneous Revenues 557,231 731,596 510,000 485,000 (25,000) -4.9% Other Financing Sources 4,844,706 364,754 - 89,450 89,450 N/A Total Revenues 12,995,753 8,895,587 8,616,350 8,441,550 (174,800) -2.0% Expenditures Capital Outlay 4,757,436 4,211,160 4,048,700 4,764,450 715,750 17.7% Debt Reduction 5,746,505 3,141,808 3,143,500 3,055,850 (87,650) -2.8% Transfers Out 886,025 1,813,000 905,000 2,600,000 1,695,000 187.3% Total Expenditures 11,389,966 9,165,968 8,097,200 10,420,300 2,323,100 28.7% Capital Purchases

Fiber Optic Infrastructure $ 25,000 Expand Fiber Optics Senior Citizens Building $ 20,000 Improvements to Senior Citizens Building Fire Department $ 650,000 Purchase Fire Truck Fire Department $ 30,000 Replace Main Fire station roof Industrial Park Improvements $ 32,950 Economic Development Lake Kampeska $ 50,000 Comprehensive Plan Street Improvements $ 1,300,000 Annual Milling & Overlay/Seal Coat/Crack Sealing Traffic Signal Improvement $ 30,000 Repair/replace need traffic signals Street System Improvements $ 600,000 11th Ave SW from 14th St to 24th St Storm Sewer Projects $ 150,000 3rd Ave SE Box Culvert Replacement Storm Sewer Projects $ 175,000 Eastwoods Drainage/Marina Bay Bank Restoration Street System Improvements $ 282,700 20th Ave S Bridge Repairs Sidewalk, Curb and Gutter $ 50,000 ADA Compliance for Sidewalks, Curb and Gutters Street System Improvements $ 285,000 Sanitary Sewer Street Reconstruction Downtown Project $ 75,000 Downtown Alley Improvements Misc. Storm Sewer Projects $ 100,000 Misc. Storm Sewer Projects Trees $ 15,000 Boulevard Trees & Removal Cemetery Improvements $ 50,000 Asphalt Paving Recreation Trail System Improv. $ 175,000 Recreational Trail Expansion Golf Course $ 100,000 Course Renovations – Red 8 and 9 greens Recreation Programs $ 20,000 Pickleball Courts at Nelson Park Campground Improvements $ 70,000 Camping Cabin and North Loop road replacement Aquatic Center $ 48,000 Boiler replacement Auditorium/Fieldhouse $ 95,000 Boiler replacement at Fieldhouse Zoo $ 178,900 Shop Building/Garage/Storage Street System Improvements $ 125,000 3rd Ave SW – 13th St to 18th St Park System Improvements $ 25,000 Sidewalks/Walkways - ADA Street System Improvements $ 6,900 3rd Ave NW Bridge - Engineering



138

City of Watertown 2018 Adopted Budget E-911 Fund

E-911 FUND Mission Statement: Provide efficient and professional public safety telecommunications and emergency services. Department Description: E-911 services are provided to the City of Watertown and the Counties of Codington, Hamlin, Day, Deuel, Clark and Grant, and the visiting public to our service area. The department provides radio services and links to all public safety agencies providing emergency services. 2017 Accomplishments

We have achieved and continued to meet Emergency Medical Dispatch quality assurance standards of 95% or better.

Next Generation 911 hardware components have been implemented. Our June 911 PSAP audit by State 911 officials shows that we continue to be in full compliance with PSAP

standards. LCO LeeAnn Benthin, Communications Officer Kelley Anderson and Communications Officer Tara Beutow

attended the 2017 Dakota 911 Conference. Communications Officer Theresa Riter and Communications Officer Lindsay Stiefel attended Crisis

Communication training. Communications Officer Lindsay Stiefel attended the 911 Basic Academy. Communications Officer Lindsay Stiefel attended EMD Priority Dispatch training.

Goals for 2018 Continue to offer various educational materials to Communications Officers through training courses,

course development, media and video resources. Continue to use national scoring standards for quality assurance of EMD/EFD calls.

Goals for 2019 & Beyond Continue involvement in public safety education through various programs, seminars and exercises. Continue to find innovating and affordable solutions to provide multiple counties with professional 911

services that are capable of managing emergency incidents and providing life saving measures.


Measures

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total Staff training hours received 1,040 600 1,200 1,200 Hours in exercise planning and participation 9 27 54 54 Training hours for recertification EMD/EFD 675 446 892 892 Other training development hours 356 127 254 254 Number of quality assurance presentations scored 493 345 690 690 Number of Educational Presentations to public 13 3 6 6 Codington County 911 calls received 6,587 3,235 6,470 6,470 Hamlin County 911 calls received 1,008 494 988 988 Day County 911 calls received 1,017 485 970 970 Grant County 911 calls received 876 430 860 860 Clark County 911 calls received 717 350 700 700 Deuel County 911 calls received 910 463 926 926 Total 911 calls receieved 11,588 5,672 11,344 11,344 * Total Other 911 calls 275 157 314 314

139

City of Watertown 2018 Adopted Budget E-911 Fund

E-911 FUND

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Charges for Goods & Services 587,924 616,734 667,000 646,000 (21,000) -3.1% Miscellaneous Revenues 3,664 697 - 100 100 N/A Other Financing Sources 200,000 300,000 350,000 325,000 (25,000) -7.1% Total Revenues 791,588 917,431 1,017,000 971,100 (45,900) -4.5% Expenditures Personal Services 672,601 715,924 763,200 776,995 13,795 1.8% Other Current Expenditures 115,903 136,903 153,350 153,750 400 0.3% Capital Outlay 5,750 19,917 17,200 9,500 (7,700) -44.8% Total Expenditures 794,254 872,744 933,750 940,245 6,495 0.7%


Personal Services + $ 13,795 Salary adjustments & health benefits Computer Maintenance + $ 4,000 Maintenance contract increases Phone – Monthly Service - $ 4,000 Adjust to actual costs

Capital Purchases Furniture, Fixtures & Furnishings $ 1,500 Replace two office chairs Computers & Equipment $ 8,000 CAD workstations (4)


Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Proposed Information Systems Technician .80 0 0 0 0 Communication Officers 12 12 12 12 12 Part-time Communication Officers (FTE) 0 .34 .99 1.30 1.30 Total 12.80 12.34 12.99 13.30 13.30

140

City of Watertown 2018 Adopted Budget Library Fines Fund

LIBRARY FINES FUND Department Description: Account for the revenues and expenditures of library fines and other types of miscellaneous income as allowed by South Dakota Codified Law. The Library Board oversees the activity of this fund and is used to replace computers, monitors and printers at the Library.

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Fines and Forfeitures 16,600 13,999 18,500 18,500 - 0.0% Miscellaneous Revenues 25,676 29,525 23,500 24,500 1,000 4.3% Total Revenues 42,276 43,524 42,000 43,000 1,000 2.4% Expenditures Current Expenditures 25,081 25,348 30,175 30,100 (75) -0.2% Capital Outlay 4,473 16,622 15,300 13,300 (2,000) -13.1% Other Expenditures - - 700 - (700) -100.0% Total Expenditures 29,554 41,970 46,175 43,400 (2,775) -6.0%



Capital Purchases

Computers & Equipment $ 8,800 Replace five computers/update software Computers & Equipment $ 4,500 Networking



141

City of Watertown 2018 Adopted Budget Urban Renewal Fund

URBAN RENEWAL FUND Mission Statement: Promote economic development and private reinvestment within the district. Department Description: Accounts for the expenditures of the Urban Renewal Board and Urban Renewal Revolving Loan program. The Urban Renewal Board is to plan and administer the development and revitalization program including completion of urban renewal projects located within the Urban Renewal District in uptown Watertown. This fund also accounts for money originally received through a Community Development Block Grant (CDBG), which provided funds that were loaned to a local industry. Pursuant to the grant agreement, repayments made by the industry to the City were to be used for urban renewal activities (Main Street Program).


Measures

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total Number of new loans 2 2 3 1 Average number of loans in repayment 7 5 6 5 Average loan amount requested $10,000 $17,500 $15,700 $15,000

142

City of Watertown 2018 Adopted Budget Urban Renewal Fund

URBAN RENEWAL FUND

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Miscellaneous Revenues 5,838 4,150 4,100 2,000 (2,100) -51.2% Total Revenues 5,838 4,150 4,100 2,000 (2,100) -51.2% Expenditures Personal Services 505 (120) - - - N/A Current Expenditures 13,536 12,434 17,385 - (17,385) -100.0% Capital Outlay 21,324 4,771 - - - N/A Other Expenditures 20,557 14,415 12,000 - (12,000) -100.0% Total Expenditures 55,832 31,500 29,385 - (29,385) -100.0%


There is no Urban Renewal Fund Budget for 2018.

Capital Purchases No capital purchases are scheduled.


Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Proposed Part-time Maintenance (FTE) .08 .01 0 0 0 Total .08 .01 0 0 0

143

City of Watertown 2018 Adopted Budget Sioux River Watershed Project

SIOUX RIVER WATERSHED PROJECT Mission Statement: Work with rural and urban landowners in the watershed for sediment and nutrient load reduction and farm/ranch profitability, through cost share best management practices to improve water quality in the Upper Big Sioux Watershed and Lakes Kampeska and Pelican. Department Description: An EPA 319 NonPoint Source grant program including local partnerships with the City of Watertown (sponsor), Municipal Utilities, Kampeska Water Project District, Pelican Preservation Society, Pelican Water Project District, East Dakota Water Development District, Bramble Park Zoo, Lake Area Technical Institute, and Codington and Hamlin Conservation districts. As a nonpoint source program, the project works to ameliorate pollution from the surrounding land uses, educate the general population about best management practices, and prevent pollution of the Upper Big Sioux River, Lakes Kampeska and Pelican. 2017 Accomplishments

Education accomplishments: Mike William’s Lecture Series: Importance and Development of Urban Fishing Opportunities in South Dakota, Watertown Winter Farm Show Booth, 6th Grade Environmental Days, National Night Out, Farm Days at BPZ, Camp Chance (2 days), 5 separate Coffee & Conversations at Mother of God Monastery, LATI presentation for 200 students, Watertown Public Opinion coverage of current projects. Prairie plant education included: 24 volunteers helping with the 6th Street Circle. Continuing education at the fire station and the office’s prairie education garden. E. coli levels of Lake Kampeska reported on twitter and face book. Water Sample consulting.

Management Practices: CRP incentives – 130 acres. Grass Waterways – 2,100 linear feet. Riparian area management – 35 acres. Small dams: 38. Lake Water Samples: 10.

Host Mayors Summit - expecting area Mayors and up to 150 participants Goals for 2018

Explore State of South Dakota Water Buffer Tax Credits Roundabout Planting of Prairie Plants involving Watertown Middle School students Monthly newsletter and education delivered via email – yearly paper newsletter Prairie Plant Education with possible Prairie Plant Tour and seed exchange Working with Bramble Park Zoo to piggyback on already established classes

Goals for 2019 & Beyond Establish Environmental Department for the City Wetland Education Prairie Plant Education Continue to expand partnerships with Lake Kampeska Water Project District, SD School of Mines and

Technology, Lake Area Technical Institute, South Dakota State University Engineering, Bramble Park Zoo as well as local teachers and students in K-12 in Watertown and the outlying areas.


Measures

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total Number of water quality samples 16 10 20 20 Number of educational activities 20 18 25 20

144

City of Watertown 2018 Adopted Budget Sioux River Watershed Project

SIOUX RIVER WATERSHED PROJECT

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Intergovernmental Revenues 56,673 94,106 100,000 73,000 (27,000) -27.0% Miscellaneous Revenues 56,656 45,261 54,100 60,000 5,900 10.9% Other Financing Sources 50,000 100,000 100,000 100,000 - 0.0% Total Revenues 163,329 239,367 254,100 233,000 (21,100) -8.3% Expenditures Personal Services 106,659 109,808 108,400 105,800 (2,600) -2.4% Other Current Expenditures 134,978 273,054 171,075 145,445 (25,630) -15.0% Capital Outlay - - - 275 275 N/A Total Expenditures 241,637 382,862 279,475 251,520 (27,995) -10.0%


Sioux River Watershed Project was awarded a two year EPA grant from July 2016-July 2018.

Capital Purchases Computers & Equipment $ 275 Update software


Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Proposed Project Coordinator 1 1 1 1 1 Part-time employee (FTE) .63 .77 .78 .65 .65 Total 1.63 1.77 1.78 1.65 1.65

145

City of Watertown 2018 Adopted Budget TIF #1 Fund

TAX INCREMENT FINANCING DISTRICT #1 FUND (TIF #1) Fund Description: Accounts for the financial activity of Tax Increment Financing District Number One (Hanten Industrial Park). The project plan for TIF #1 was adopted by the City Council in 2004. Capital improvements totaling $2.4 million were completed in 2004 using funds advanced to TIF #1 by the Capital Improvement Fund. This district is now in repayment mode.

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Taxes 242,331 250,011 250,000 250,000 - 0.0% Miscellaneous Revenue 114 116 125 250 125 100.0% Total Revenues 242,445 250,127 250,125 250,250 125 0.0% Expenditures Debt Service 128,962 121,046 112,110 103,000 (9,110) -8.1% Total Expenditures 128,962 121,046 112,110 103,000 (9,110) -8.1%





146


TAX INCREMENT FINANCING DISTRICT #2 FUND (TIF #2) Fund Description: Accounts for the financial activity of Tax Increment Financing District Number Two (Mallard Pointe Business Park.) The Project Plan for TIF #2 was adopted in 2004. Capital Improvements totaling approximately $1.02 million were completed in 2005 using funds advanced to TIF #2 by the Capital Improvement Fund. This District is now in repayment mode.

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Taxes 57,828 61,332 63,000 63,000 - 0.0% Miscellaneous Revenues 33 37 50 75 25 50.0% Total Revenues 57,861 31,369 63,050 63,075 25 0.0% Expenditures Debt Services 86,035 88,316 90,300 92,100 1,800 2.0% Total Expenditures 86,035 88,316 90,300 92,100 1,800 2.0%





147


TAX INCREMENT FINANCING DISTRICT #3 FUND (TIF #3) Fund Description: Accounts for the financial activity of Tax Increment Financing District Number Three (Pheasant Ridge Business Park). The project plan for TIF #3 was adopted in 2005. This plan identifies total allowable costs of $2.8 million for business park infrastructure. To date, improvements in the District have included development of 43rd Street East and other sewer infrastructure at a cost of $390,000. These improvements were completed using funds advanced to TIF #3 by the Capital Improvement Fund. This district is now in repayment mode.

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Taxes 71,165 68,798 70,000 - (70,000) -100.0% Miscellaneous Revenues 40 38 20 - (20) -100.0% Total Revenues 71,205 68,836 70,020 - (70,020) -100.0% Expenditures Debt Services 9,197 4,743 1,240 - (1,240) -100.0% Total Expenditures 9,197 4,743 1,240 - (1,240) -100.0%


TIF #3 has been paid in full and the district will be dissolved prior to December 31, 2017. Any remaining proceeds will be sent back to the county and distributed based on the normal property tax distribution.



148


TAX INCREMENT FINANCING DISTRICT #5 FUND (TIF #5) Fund Description: Accounts for the financial activity of Tax Increment Financing District Number Five (1st Avenue North Extension). The project plan for TIF #5 was adopted in 2009. This plan identifies total allowable costs of $9.5 million for business park infrastructure and land acquisition. To date, improvements in the District included extending 1st Ave. N to connect to Highway 212 along with sewer and storm sewer placement for future growth at a cost of $4.6 million. These improvements were completed using SRF Loan Funds, State transportation grants, and funds advanced to TIF #5 by the Capital Improvement Fund and Sewer Fund. Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Taxes 12,100 24,532 25,000 30,000 5,000 20.0% Miscellaneous Revenues 14 36 30 50 20 66.7% Total Revenues 12,114 24,568 25,030 30,050 5,020 20.1% Expenditures Debt Services 168,553 180,032 190,500 202,300 11,800 6.2% Total Expenditures 168,553 180,032 190,500 202,300 11,800 6.2%





149


TAX INCREMENT FINANCING DISTRICT #6 FUND (TIF #6) Fund Description: Accounts for the financial activity of Tax Increment Financing District Number Six (Pheasant Ridge Industrial Park). The project plan for TIF #6 was adopted in 2008. This plan identifies total allowable costs of $2.9 million for business park infrastructure. To date, improvements in the District have included site improvements and land costs for two properties along with road improvements to Pheasant Ridge Drive totaling approximately $771,000. These improvements were completed in 2009 using funds advanced to TIF #6 by the Capital Improvement Fund.

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Taxes 114,417 113,478 110,000 120,000 10,000 9.1% Miscellaneous Revenues 54 61 50 100 50 100.0% Total Revenues 114,471 113,539 110,050 120,100 10,050 9.1% Expenditures Debt Services 52,676 48,412 44,000 38,500 (5,500) -12.5% Total Expenditures 52,676 48,412 44,000 38,500 (5,500) -12.5%





150

300 DEBT SERVICE FUNDS

Debt Service funds are used to account for the accumulation of resources and payment of general obligation bond principal and interest from governmental resources. GO Bond Fund (301) This fund is used to account for the principal and interest payments on general obligation bonds issued for the construction of the Event Center.

151

City of Watertown 2018 Adopted Budget GO Bonds

GO BONDS Department Description: This fund is used to account for the repayment of the General Obligation Bonds issued for the construction of the Event Center originally issued in 2002. All revenues collected from the Special Property tax levied for bond repayment are accounted for in this fund. Since 2002, the General Obligation bonds have been refunded twice providing savings on future interest payments. The current refunded General Obligation bonds have a maturity date of 2023 with interest rates from 0.75% - 1.55%.

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Taxes 474,287 493,076 503,000 504,000 1,000 0.2% Miscellaneous Revenue 1,750 2,384 1,500 2,400 900 60.0% Other Financing Sources - 22,813 - - - N/A Total Revenues 476,037 518,273 504,500 506,400 1,900 0.4% Expenditures Debt Service 451,508 485,826 480,500 480,500 - 0.0% Total Expenditures 451,508 485,826 480,500 480,500 - 0.0%





152

500 CAPITAL PROJECTS FUNDS

Capital Projects Funds are used to account for the acquisition and construction of major capital facilities other than those financed by proprietary funds. Community Recreation Facility This fund is used to account for the design and construction of the new Community Recreation Facility. Sales Tax Revenue Bond proceeds along with any private donations will be used to finance this project. 5-Plex Softball Complex This fund is used to account for the design and construction of the new 5-Plex Softball Complex. Sales Tax Revenue Bond proceeds along with private donations will be used to finance this project. Ice Complex This fund is used to account for the design and construction of the new 2 Sheets Ice Complex. Sales Tax Revenue Bond proceeds along with private donations and Capital Improvement Sales Tax revenues will be used to finance this project.

153

City of Watertown 2018 Adopted Budget Capital Projects Fund

CAPITAL PROJECTS FUND Department Description: The Capital Projects Fund accounts for the Sales Tax Revenue Bond proceeds and private funds received that will be used for the construction of the Community Recreation Facility, 5-plex softball complex and two-sheets of ice complex.

Budget Summary

Description 2015

Actual 2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Miscellaneous Revenues 53,894 423,875 275,000 3,347,000 3,072,000 1117.1% Other Financing Sources 20,967,161 850,000 - 2,000,000 2,000,000 N/A Total Revenues 21,021,055 1,273,875 275,000 5,347,000 5,072,000 1844.4% Expenditures Capital Outlay 8,542,759 16,764,192 - 8,000,000 8,000,000 N/A Debt Service 333,536 - - - - N/A Miscellaneous 750,781 - - - - N/A Total Expenditures 9,627,076 16,764,192 - 8,000,000 8,000,000 N/A


No significant budget changes for fiscal year 2018. Capital Purchases

Other $ 8,000,000 Construction of Ice Complex

Summary of Personnel No personnel are allocated to this department.

154

600 ENTERPRISE FUNDS

Enterprise funds are used to account for operations that are financed and operated in a manner similar to private enterprises – where the intent of the City Council is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges or where the Council has decided that periodic determination of net income is appropriate for accountability purposes. Wastewater Fund (604) This fund is used to account for sanitary sewer services to the residents of the City. All activities necessary to provide such services are accounted for in this fund including but not limited to administration, operation, maintenance, billing and collection. Solid Waste Fund (605) This fund is used to account for solid waste services to the residents of the City. All activities necessary to provide such services are accounted for in this fund including but not limited to administration, operation, maintenance, billing and collection. Airport Fund (606) This fund is used to account for air transportation services to the residents of the City. All activities necessary to provide such services are accounted for in this fund including but not limited to administration, operation and maintenance. To the extent airport revenues are not sufficient to pay the ongoing operation & maintenance costs of the airport, transfers from the General Fund and the Capital Improvement Sales Tax Fund are made to fill the gap.

155

City of Watertown 2018 Adopted Budget Wastewater - Collection System

WASTEWATER: COLLECTION SYSTEM Mission Statement: Maintain a prioritized list of sanitary sewer lines and manholes to facilitate an annual rehabilitation project. To jet clean, rod and televise as many feet of sanitary sewer as possible while maintaining the data generated by these activities in a data base. Department Description: The division of the Wastewater Fund which operates and maintains the sewer collection system and associated lift stations. 2017 Accomplishments

Sanitary sewer dye test inspection project on Highway 212 from Highway 20 to 81 was completed. Sanitary and storm sewer inspection project on Highway 212 from 11th to 19th Street Southeast in

progress. Sanitary sewer jetting and televising in various sections of town to update priority list for maintenance,

repair or replacement in progress. 2017 sanitary sewer rehabilitation projects in progress.

Goals for 2018 Properly document maintenance activities accurately in the maintenance software and database. Identify additional maintenance items within the sanitary sewer system.

Goals for 2019 & Beyond Establish and review current written Standard and Emergency Operating Procedures for applicable

operations. Operate and maintain sanitary sewer system minimizing any surcharging and/or bypass activities.


Measures

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total Lift station calls (alarm computer) 159 53 100 100 One-Call locations 1,799 696 2,000 2,000 Sewer main backups 2 2 2 0 Sewer line jetting in feet 47,542 78,252 200,000 200,000 Sewer rodding for root removal in feet 32,876 4,470 75,000 80,000 Sewer televised in feet 72,643 89,872 150,00 125,000

156

City of Watertown 2018 Adopted Budget Wastewater - Collection System

WASTEWATER: COLLECTION SYSTEM

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Intergovernmental 582 - - - - N/A Miscellaneous Revenues 122,525 99,451 93,000 100,000 7,000 7.5% Enterprise Operating Rev 3,453,329 3,486,052 3,502,300 3,515,200 12,900 0.4% Total Revenues 3,576,436 3,585,503 3,595,300 3,615,200 19,900 0.6% Expenses Personal Services 337,815 385,818 371,000 383,900 12,900 3.5% Other Current Expenses 109,653 139,448 242,150 247,500 5,350 2.2% Capital Outlay 2,289 - 10,300 539,600 529,300 5,138.8% Interest on Debt 337,580 308,819 291,200 267,500 (23,700) -8.1% Other Expenditures 1,473,935 1,609,982 - - - N/A Miscellaneous Expense 60,000 60,000 60,000 60,000 - 0.0% Transfers 275,750 278,750 288,750 289,990 1,240 0.4% Total Expenses 2,597,022 2,782,817 1,263,400 1,788,490 525,090 41.6%


Personal Services + $ 12,900 Salary adjustments & health benefits Phone-Monthly Service + $ 2,300 Adjust to actual costs

Capital Purchases Machinery & Equipment $ 25,000 Purchase air compressor Computer Equipment/Software $ 9,200 SCADA Computer Machinery & Equipment $ 440,000 Purchase Jetter Machinery & Equipment $ 65,400 Purchase Steamer


Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Proposed Superintendent (FTE) .10 .10 .10 .10 .10 Asst. Superintendent (FTE) .10 .10 .10 .10 .10 Foreman 1 1 1 1 1 Operators 4 4 4 4 4 Part-time employees (FTE) 0 0 .39 0 0 Total 5.20 5.20 5.59 5.20 5.20

Superintendent and Asst. Superintendent are split among all four sewer divisions.

157

City of Watertown 2018 Adopted Budget Wastewater - Collection System Improvements

WASTEWATER: COLLECTION SYSTEM IMPROVEMENTS

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Other Financing Sources 2,487,432 724,941 - - - N/A Total Revenues 2,487,432 724,941 - - - N/A Expenses Capital Outlay 25,296 - 325,000 325,000 - 0.0% Total Expenses 25,296 - 325,000 325,000 - 0.0%

Capital Purchases

Other $ 325,000 Sanitary Sewer Rehab - TBD

Summary of Personnel No personnel are allocated to this department

158

City of Watertown 2018 Adopted Budget Wastewater - Treatment Facility

WASTEWATER: TREATMENT FACILITY Mission Statement: Treat the City’s wastewater and associated biosolids cost effectively in compliance with all associated State and Federal regulations and discharge permit requirements. Department Description: The Wastewater Treatment Facility is the division of the Wastewater Fund which operates and maintains the Wastewater Treatment Facility. 2017 Accomplishments

Removed digester #1 from service for rehabilitation. Operated the facility effectively with staff shortages. Maintained and repaired equipment cost effectively. Trained staff on existing processes and safety equipment.

Goals for 2018 Remove digester #2 from service for rehabilitation. Operate facility without a reportable permit violation. Train staff on new processes as they come online. Continue to repair and maintain equipment cost effectively.

Goals for 2019 & Beyond Continue with planned rehabilitation of existing structures and equipment. Operate facility without reportable violations. Train staff on new and existing processes and standard operating procedures. Repair equipment and structure failures effectively.


Measures

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total Gallons of sludge land applied 2,426,250 491,250 2,200,000 2,200,000 Millions of gallons of wastewater discharged 963.72 526.19 1,000 1,000 Hours of preventive maintenance 5,984 2,583.5 6,600 7,500

159

City of Watertown 2018 Adopted Budget Wastewater - Treatment Facility

WASTEWATER: TREATMENT FACILITY

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget

Increase/ Decrease Amount % Change

Revenues Miscellaneous Revenues 19,178 16,694 14,000 9,500 (4,500) -32.1% Total Revenues 19,178 16,694 14,000 9,500 (4,500) -32.1% Expenses Personal Services 379,154 389,755 424,650 405,800 (18,850) -4.4% Other Current Expenditures 494,455 426,937 528,800 537,400 8,600 1.6% Capital Outlay 32,014 109,994 1,306,900 968,125 (338,775) -25.9% Miscellaneous 26,572 - - - - N/A Total Expenses 932,195 926,686 2,260,350 1,911,325 (349,025) -15.4%

Summary of Budget and Personnel Changes

Personal Services - $ 18,850 Salary adjustments & health benefits Insurance Premiums + $ 3,800 Adjust to actual costs Equipment Maintenance + $ 4,100 Adjustment for historical costs Foam Polymer + $ 1,000 Change in screw press process

Capital Purchases

Computer Equipment/Software $ 5,125 Purchase computers/software updates Other $ 940,000 Biosolids Engineering/Construction Other $ 23,000 Admin Building Space requirement evaluation


Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Proposed Superintendent (FTE) .20 .20 .20 .20 .20 Asst. Superintendent (FTE) .10 .10 .10 .10 .10 Lead Operator 1 1 1 1 1 Operators 4 4 4 4 4 Total 5.30 5.30 5.30 5.30 5.30

160

City of Watertown 2018 Adopted Budget Wastewater - Industrial Pretreatment

WASTEWATER: INDUSTRIAL PRETREATMENT Mission Statement: Prevent the introduction of pollutants into the Wastewater Treatment Facility which may cause pass-through or interference with the treatment process. Department Description: The division of the Wastewater Fund that inspects the commercial and industrial users of the facility for compliance with the Wastewater ordinances. Also maintain ongoing sump pump inspection program to eliminate inflow from entering the sewer collection. 2017 Accomplishments

Enforced the Environmental Protection Agency approved program. Goals for 2018

Strive to increase the daily quantity of inspections and improve the quality of each. Continue with the on-going inspection of commercial establishments.

Goals for 2019 & Beyond Perform inspection and monitoring activities a minimum of one time at each Significant Industrial User

prior to December 31st of each year. Evaluate each Significant Industrial User for the need to develop a slug control plan at a minimum of once

every two years.


Measures

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total Number of SIU inspections performed 14 3 14 14 Number of SIU monitoring events performed 35 8 32 32 Number of SIU’s permitted 14 14 14 14 Number of NOV’s issued 5 0 10 10 Number of sump pump inspections 82 420 750 750 Number of commercial inspections 10 22 100 100

161

City of Watertown 2018 Adopted Budget Wastewater - Industrial Pretreatment

WASTEWATER: INDUSTRIAL PRETREATMENT

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Fines 600 - - - - N/A Miscellaneous 28,683 - - - - N/A Enterprise Operating Revenues 210 1,262 200 200 - 0.0% Total Revenues 29,493 1,262 200 200 - 0.0% Expenses Personal Services 140,164 129,397 147,900 135,260 (12,640) -8.5% Other Current Expenditures 26,320 28,695 33,450 34,050 600 1.8% Capital Outlay 1,044 1,509 3,700 1,750 (1,950) -52.7% Total Expenses 167,528 159,601 185,050 171,060 (13,990) -7.6%


Personal Services - $ 12,640 Salary adjustments & health benefits

Capital Purchases

Computer Equipment/Software + $ 1,750 Purchase computer/software updates


Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Proposed Superintendent (FTE) .10 .10 .10 .10 .10 Asst. Wastewater Superintendent (FTE) .60 .60 .60 .60 .60 Pretreatment Asst. 1 1 1 1 1 Total 1.70 1.70 1.70 1.70 1.70

162

City of Watertown 2018 Adopted Budget Wastewater - Laboratory

WASTEWATER: LABORATORY Mission Statement: Collect and analyze samples in order to provide process control information to the Wastewater Treatment Facility staff and to demonstrate permit compliance. Department Description: Maintains the Quality Assurance/Quality Control program to ensure that only accurate data is produced and reported. 2017 Accomplishments

Maintained the quality assurance/quality control programs. Goals for 2018

Maintain a clean and organized laboratory. Accurately enter all data into the computer and verify accurate data calculations for the Discharge

Monitoring Report. Goals for 2019 & Beyond

Properly collect all samples using appropriate sampling techniques, appropriately prepared containers, following chain of custody procedures and using the proper operation of automatic composite samplers.

Analyze all samples using only approved methods. Sample, preserve and analyze all samples within the appropriate holding time to ensure a representative result is obtained.


Measures

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total Number of Wastewater samples analyzed 12,470 5,712 12,750 12,750 Number of sludge samples analyzed 3,742 1,519 3,750 3,750

163

City of Watertown 2018 Adopted Budget Wastewater - Laboratory

WASTEWATER: LABORATORY

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Miscellaneous Revenues - - - - - N/A Total Revenues - - - - - N/A Expenses Personal Services 176,891 166,379 172,600 175,995 3,395 2.0% Other Current Expenditures 46,302 43,828 56,000 56,350 350 0.6% Capital Outlay 12,963 1,057 182,700 11,800 (170,900) -93.5% Total Expenses 236,156 211,264 411,300 244,145 (167,155) -40.6


Personal Services + $ 3,395 Salary adjustments & health benefits

Capital Purchases

Computers & Equipment $ 550 Software updates Machinery & Equipment $ 4,750 Replace muffle furnace Machinery & Equipment $ 2,500 Replace coliform water bath Machinery & Equipment $ 2,000 Replace E.Coli incubator Machinery & Equipment $ 2,000 Replace COD Reactor


Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Adopted Superintendent (FTE) .10 .10 .10 .10 .10 Asst. Superintendent (FTE) .20 .20 .20 .20 .20 Lab Technicians 2 2 2 2 2 Total 2.30 2.30 2.30 2.30 2.30

164

City of Watertown 2018 Adopted Budget Solid Waste - Collection

SOLID WASTE: COLLECTION Mission Statement: Provide cost effective and efficient curbside collection of residential solid waste materials and respond to customer calls in a timely manner. Department Description: The Solid Waste Collection division of the Solid Waste Fund exists to provide residential solid waste pickup for the City residents and to keep our community clean and free of debris. 2017 Accomplishments

Received two new Automated Trucks. Goals for 2018

Maximize the use of GPS software to schedule, route and monitor collections activities. Use route videos to confirm residential solid waste collection calls.

Goals for 2019 & Beyond Maintain clean and safe equipment and maintenance.


Measure

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total Number of stops per MSW route #1 – Truck P12 101,789 48,791 97,600 99,300 Number of stops per MSW route #2 – Truck 11auto2 134,170 64,253 128,600 130,800 Number of stops per MSW route #3 – Truck 11auto1 133,460 65,103 130,200 132,400

165

City of Watertown 2018 Adopted Budget Solid Waste - Collection

SOLID WASTE: COLLECTION

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Miscellaneous Revenues 2,206 20 500 500 - 0.0% Enterprise Operating Rev 544,690 558,017 567,000 575,160 8,160 1.4% Total Revenues 546,896 558,037 567,500 575,660 8,160 1.4% Expenses Personal Services 379,524 393,214 409,600 400,960 (8,640) -2.1% Other Current Expenditures 130,735 112,713 123,050 126,550 3,500 2.8% Capital Outlay 40,583 41,796 37,700 314,450 276,750 734.1% Transfer to General Fund 227,200 252,825 256,000 257,620 1,620 0.6% Total Expenses 778,042 800,548 826,350 1,099,580 273,230 33.1%


Personal Services - $ 8,640 Salary adjustments & health benefits Insurance Premium - $ 1,200 Adjust to actual costs Equipment Maintenance + $ 4,100 Adjust for historical costs

Capital Purchases Computer Equipment $ 1,750 Replace computer/software update Refuse Trucks $ 275,000 Replace automated truck Other $ 37,700 Replace refuse containers and carts


Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Proposed Superintendent of Wastewater and Solid Waste (FTE) .17 .17 .17 .17 .17 Collection Supervisor (FTE) .60 .60 .60 .60 .60 Collection Workers (FTE) 4.80 4.80 4.80 4.80 4.80 Total 5.57 5.57 5.57 5.57 5.57

Solid Waste collection personnel are split between the two divisions.

166

City of Watertown 2018 Adopted Budget Solid Waste - Disposal

SOLID WASTE: DISPOSAL Mission Statement: Dispose all of the solid waste produced by the City of Watertown and surrounding service areas effectively and efficiently while maintaining complete compliance with all applicable State and Federal regulations. . Department Description: The Sanitary Landfill provides environmentally safe and cost effective solid waste disposal for the City of Watertown and surrounding area. The Landfill is a Regional Sub-title D Solid Waste Facility. 2017 Accomplishments

Completed construction D Cell #6. Goals for 2018

Construct Landfill buildout storm water structures for north D Cells. Provide all weather access to Landfill customers. Maximize waste compaction and minimize clay cover usage to extend Landfill life.

Goals for 2019 & Beyond Maximize waste compaction and minimize clay cover usage to extend Landfill life.


Measure

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total MSW (tons) 44,301 23,674 47,348 46,648 White Goods (tons) 153 125 150 150 Wood (tons) 1,818 823 1,575 1,575

167

City of Watertown 2018 Adopted Budget Solid Waste - Disposal

SOLID WASTE: DISPOSAL

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Intergovernmental Rev - - - - - N/A Miscellaneous Rev 185,889 14,885 10,000 10,250 250 2.5% Enterprise Operating Rev 1,801,916 1,681,173 1,632,400 1,643,650 11,250 0.7% Total Revenues 1,987,805 1,696,058 1,642,400 1,653,900 11,500 0.7% Expenses Personal Services 421,054 416,710 450,500 459,220 8,720 1.9% Other Current Exp 375,060 343,230 357,400 369,600 12,200 3.4% Capital Outlay 66,794 14,769 80,500 609,450 528,950 657.1% Other Expenditures 622,663 674,714 47,000 47,000 - 0.0% Miscellaneous 238,399 - - - - N/A Total Expenses 1,723,970 1,449,423 935,400 1,485,270 549,870 58.8%


Personal Services + $ 8,720 Salary adjustments & health benefits Insurance Premiums + $ 2,900 Adjust to actual costs Equipment Maintenance + $ 4,100 Adjust for historical costs Phone-Monthly Service + $ 1,400 Adjust to actual costs

Capital Purchases Computer Equip/Software $ 7,750 Replace computers/software updates Machinery & Equipment $ 23,100 New roll-off dumpsters Other $ 539,600 Buildout stormwater improvements Machinery & Equipment $ 39,000 Replace pickup w/snowplow


Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Proposed Supervisor of Wastewater and Solid Waste (FTE) .17 .17 .17 .17 .17 Landfill Supervisor 1 1 1 1 1 Landfill Workers 6 6 6 6 6 Landfill worker Part-time (FTE) 0 0 .10 .12 .12 Total 7.17 7.17 7.27 7.29 7.29

168

City of Watertown 2018 Adopted Budget Solid Waste - Recycling

SOLID WASTE: RECYCLING Mission Statement: Provide cost effective and efficient curbside collection of residential solid waste materials and respond to customer calls in a timely manner. Department Description: The Recycling division of the Solid Waste Fund is used to maximize landfill use by minimizing solid waste generated through promoting the reuse of materials such as yard waste/composting, tree and untreated wood chipping and recycling of metals, plastics, cardboard and paper products. 2017 Accomplishments

Installed GPS in all Automated Trucks. Goals for 2018

Maximize the use of GPS software to schedule, route and monitor recycling collections activities. Use route videos to confirm residential recycling and yard waste collection calls.

Goals for 2019 & Beyond Maintain clean and safe equipment and maintenance.


Measures

2016 Actual Total

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total Recycling truck stops 73,078 36,953 74,000 75,000 Grass recycling truck stops 96,887 35,758 91,000 91,000

169

City of Watertown 2018 Adopted Budget Solid Waste - Recycling

SOLID WASTE: RECYCLING

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Intergovernmental Revenue - - - - N/A Miscellaneous Revenues 12,998 7,508 5,000 5,000 - 0.0% Enterprise Operating Revenues 476,445 480,801 484,650 485,690 1,040 0.2% Total Revenues 489,443 488,309 489,650 490,690 1,040 0.2% Expenses Personal Services 259,207 272,144 281,950 278,945 (3,005) -1.1% Other Current Expenditures 110,075 161,263 136,400 144,650 8,250 6.0% Capital Outlay 19,269 19,585 26,000 26,000 - 0.0% Total Expenses 388,551 452,992 444,350 449,595 5,245 1.2%


Personal Services - $ 3,005 Salary adjustments & health benefits E-Waste Program + $ 5,000 Increase for television upgrades Equipment Maintenance + $ 2,500 Adjust for actual costs

Capital Purchases

Machinery & Equipment $ 26,000 Replace automated recycling containers


Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Proposed Superintendent of Wastewater and Solid Waste (FTE) .16 .16 .16 .16 .16 Collections Supervisor (FTE) .40 .40 .40 .40 .40 Collection Workers (FTE) 3.20 3.20 3.20 3.20 3.20 Part-time Employee (FTE) .14 .18 .09 .14 .14 Total 3.90 3.94 3.85 3.90 3.90

Solid Waste collection personnel are split between the two divisions.

170

City of Watertown 2018 Adopted Budget Airport

AIRPORT Mission Statement: Provide Watertown and surrounding communities a safe, reliable and friendly aviation facility. Teamwork, cooperation and effective application are the mechanisms of our service. Department Description: The Airport provides the regional community inexpensive air transportation for business and personal use and provides a base of operation for General Aviation traffic. 2017 Accomplishments

The airline has far exceeded our projections for passenger enplanements. Goals for 2018

Bring new businesses to the airport. Expand and grow to keep up with the needs of the community.

Goals for 2019 & Beyond

Design and build new terminal to better fit the airline and more comfort for passengers.


Measures 2016

Actual

2017 Actual

1/1-6/30

2017 Estimated

Total

2018 Projected

Total City T-hangar occupancy rate 100% 90% 95% 95% Total Utility costs 33,243 23,000 45,000 45,000 Building & Equipment maintenance costs 39,705 24,600 36,000 36,000 Total Operating revenues 188,688 106,366 242,539 192,750 Total Operating expenses 207,509 104,550 209,100 224,420

171


AIRPORT

Budget Summary

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Taxes 19,799 10,839 10,000 11,000 1,000 10.0% Intergovernmental Revenues 4,000 - - - - N/A Miscellaneous Revenues 26,159 77,279 - - - N/A Enterprise Operating Revenues 149,829 188,688 177,650 192,750 15,100 8.5% Other Financing Sources 636,025 780,000 705,000 400,000 (305,000) -43.3% Total Revenues 835,812 1,056,806 892,650 603,750 (288,900) -32.4% Expenses Personal Services 235,711 244,044 264,150 279,770 15,620 5.9% Other Current Expenditures 205,281 211,395 209,100 237,750 28,650 13.7% Capital Outlay 109,691 44,546 2,000 39,500 37,500 1875.0% Other Expenditures 603,990 629,785 - - - N/A Miscellaneous Expenditures 53 15,018 - - - N/A Total Expenses 1,154,726 1,144,788 475,250 557,020 81,770 17.2%


Personal Services + $ 15,620 Salary adjustments & health benefits Expert & Consultant Svc - $ 11,000 As requested Publication & Recording Fee + $ 22,950 Additional Marketing Equipment Maintenance + $ 10,000 Second ARFF Truck Motor Fuel & Lubricants + $ 4,000 As requested Education & Rec Supplies - $ 4,000 As requested Airshow + $ 4,000 As requested Natural Gas + $ 3,000 As requested

Capital Purchases

Machinery & Equipment $ 15,000 ARFF Truck foam Computer Equipment & Software $ 9,500 Replace computers/software updates Machinery & Equipment $ 15,000 Vehicle tires


Position 2014

Actual 2015

Actual 2016

Actual 2017

Adopted 2018

Proposed Airport Manager 1 1 1 1 1 Airport Maintenance worker 2 2 2 2 2 Part-time employee (FTE) 1.07 1.48 1.11 1.63 1.63 Total 4.07 4.48 4.11 4.63 4.63

172


AIRPORT

Budget Summary for Airport AIP

Description 2015

Actual

2016

Actual 2017

Budget 2018

Budget


% Change

Revenues Intergovernmental Revenues 836,374 346,091 7,695,000 133,000 (7,562,000) -98.3% Total Revenues 836,374 346,091 7,695,000 133,000 (7,562,000) -98.3% Expenses Capital Outlay 80,481 21,411 8,100,000 140,000 (7,960,000) -98.3% Total Expenses 80,481 21,411 8,100,000 140,000 (7,960,000) -98.3%

Capital Purchases

Other $ 140,000 Taxilane Project/Parking lot overlay

173

City of Watertown 2018 Adopted Budget Capital Outlay Budget

The Capital Budget In order for the City of Watertown to meet the need for public facilities and improvements careful planning is required to insure the availability of financial resources when the improvements occur. The City updates the 5-year long term capital improvement plan (CIP) each year in August as part of the annual budgeting and planning process. Capital assets, which includes property, plant, equipment, and infrastructure assets (i.e. roads, alleys, sewer lines and similar items) are defined by the City as assets with an initial, individual cost ranging from $5,000 to $50,000, depending on the type of asset and the estimated useful life of one year or longer. All land and land rights are considered capital assets regardless of cost. For budgeting and long term planning purposes the capital budget includes expenditures for any acquisition, expansion, replacement or rehabilitation of infrastructure and equipment. There is no dollar limit threshold for department heads when they update their expected capital expenditure needs for the coming year. Not having small dollar capital expenditures included in the department’s operational budget allows more consistency from year to year resulting in better budgetary control. The major emphasis in the City’s CIP in the upcoming year will be the New Ice Complex as well as continuing to upgrade the streets and storm sewer system. The CIP budget includes an annual milling and overlay program to ensure the best condition of the streets as possible. The major street projects for 2018 will be 11th Ave SW from 14th St. to 24th St and the 20th Ave S. Bridge repairs. There is usually one significant storm sewer project planned and completed each year as identified by the 2005 revised drainage study conducted by Aason Engineering. Included within this document is a description of the significant nonrecurring capital expenditures. Also included is the detailed schedule of the 2018 capital purchases by department.

175

City of Watertown 2018 Adopted Budget Capital Outlay Budget

2018 Significant Nonrecurring Capital Projects Ice Arena Complex – The current Ice Arena is approximately 40 years old and is in need of major remodeling. After reviewing the costs of remodeling the current facility and adding an additional sheet of ice versus a new facility, the decision was made to start the planning process for a new two sheets of ice facility. Funding Source Funding Amount Sales Tax Revenue Bonds/Private Funding $ 8,000,000 Future Impact on Operating Budget: With an additional sheet of ice, there will be more costs associated with the Utilities as well as additional equipment needed for maintaining the facility. However, the old facility will no longer be used for ice and the new facility should be more energy efficient making the cost increase manageable.

176

City of Watertown 2018 Adopted BudgetCapital Outlay Budget

CAPITAL OUTLAY BUDGET SUMMARYFISCAL YEAR 2018

FUND TYPE

General Fund 738,700$

Special Revenue Funds 5,005,225$

Capital Projects Fund 8,000,000$

Enterprise Funds 2,975,675$

All Funds 16,719,600$

CAPITAL OUTLAY FUNDING SUMMARYFISCAL YEAR 2018

REVENUE SOURCE

General Fund 738,700$

Special Revenue Funds 5,005,225$

Enterprise Funds 2,975,675$

Other Financing Sources 8,000,000$

All Funding Sources 16,719,600$

-$

General Fund$738,700

4%


$5,005,225 30%

Capital Projects Fund$8,000,000

48%

Enterprise Funds

$2,975,675 18%

Capital Outlay Budget by Fund

General Fund$738,700

4%


$5,005,225 30%

Enterprise Funds

$2,975,675 18%

Other Financing Sources

$8,000,000 48%

Capital Outlay Budget Funding Source

177

City of Watertown 2018 Adopted BudgetCapital Outlay Budget

DEPARTMENT DESCRIPTION 2018101 GENERAL FUNDInformation Technology Council/Mayor - Laptops, Printer, Software Update 17,775$ Information Technology Attorney - Software Update 375 Information Technology Finance - Replace two computers/software updates 3,500 Information Technology City Hall - Council Chambers additional screen 1,200 Information Technology Engineering - Licenses and software updates 7,500 Information Technology Police - Replace five computers 6,000 Information Technology Fire - Image Trend Software 12,000 Information Technology Ambulance - replace six computers/two laptops 10,000 Information Technology Street - Replace two computers/software updates 3,500 Information Technology Cemetary - Software update 275 Information Technology Forestry - One computer 1,500 Information Technology Bld. Services - Update software and licenses 5,100 Information Technology Golf - Replace two computers/software updates 3,000 Information Technology Aquatic Center - Software updates 550 Information Technology Auditorium/Firehouse - Replace computers/software 3,700 Information Technology Zoo - Replace computers/software update 3,500 Engineering Data Collector 5,500 Police Replace portable radios 33,000 Police Replace firearms 12,600 Police Replace in-car cameras 38,000 Police Purchase two new patrol cars 73,000 Fire Purchase bunker gear 9,000 Fire Purchase hoses and nozzles 4,500 Ambulance Lifepack 15 Monitor 36,000 Street Purchase paint striper 9,500 Street Replace two mowers 40,000 Street Reailroad Crossings 8,000 Snow Removal Dump Truck w/plow and sander 250,000 Snow Removal Two snow plows and hitches 25,000 Cemetery Purchase mower cab 5,000 Cemetery Purchase snowblower attachment 4,000 Cemetery Purchase weed trimmer 325 Animal Control Portable Radio 2,200 Forestry Purchase chain saw 750 Library Purchase books and materials 97,500Library Purchase office desk/shelves & end caps 5,350

GENERAL FUND TOTAL 738,700$

SPECIAL REVENUE FUNDS

201 PARK & RECREATION FUNDRecreation Programs Replace 20% of baseball/softball equipment 3,000$ Golf Course Replace tee mower 35,000Family Aquatic Center Replace tube - Lazy River 2,000Baseball/Softball Complex Purchase groomer 25,000Baseball/Softball Complex Replace scoreboards 17,000Zoo IP Cameras 1,200Zoo Exhibit Improvements 22,125Zoo Purchase Zoo Animals 3,000Park System Replace benches 5,000Park System Replace mower 50,000Park System Roofing replacements 950City Park & Camping Purchase trimmers 650

PARK AND RECREATION FUND TOTAL 164,925$

CAPITAL OUTLAY BUDGET FOR ALL FUNDSFISCAL YEAR 2018

178

City of Watertown

DEPARTMENT DESCRIPTION 2018204 PRAIRIE LAKES WELLNESS CENTERPLWC Replace exercise equipment 49,775$ PLWC Replace three computers/software updates 3,000

WCRC FUND TOTAL 52,775$

212Public Safety Improvements Replace Main Fire Station Roof 30,000 Public Safety Improvements Purchase Fire Truck 650,000 Street System Improvements Downtown Alley Improvements 75,000Street System Improvements 11th Ave SW from 14th St to 24th St 600,000Street System Improvements 20th Ave S Bridge Repairs 282,700Street System Improvements 3rd Ave NW Bridge - Engineering 6,900Street System Improvements 3rd Ave SW - 13th St to 18th St 125,000Street System Improvements Sanitary Sewer Street Reconstruction 285,000Street System Improvements ADA Compliance for Sidewalks, Curb and Gutters 50,000Street System Improvements Repair/replace need traffic signals 30,000Street System Improvements Annual Milling & Overlay/Seal Coat/Crack Sealing 1,300,000Storm Sewer/Flood Control Improvements Misc. Storm Sewer Projects 100,000Storm Sewer/Flood Control Improvements 3rd Ave SE Box Culvert Replacement 150,000Storm Sewer/Flood Control Improvements Eastwoods Drainage/Marina Bay Bank Restoration 175,000Recreational Facility Improvements Boiler replacement at Fieldhouse 95,000Recreational Facility Improvements Boiler replacement 48,000Recreational Facility Improvements Course Renovations - Red 8 and 9 greens 100,000Recreational Facility Improvements Asphalt Paving 50,000Recreational Facility Improvements Recreational Trail Expansion 175,000Recreational Facility Improvements Sidewalks/Walkways - ADA 25,000Recreational Facility Improvements Pickleball Courts at Nelson Park 20,000Recreational Facility Improvements Camping Cabin and North Loop road replacement 70,000Recreational Facility Improvements Shop Building/Garage/Storage 178,900Recreational Facility Improvements Boulevard Trees & Removal 15,000Industrial Park & Other Infrastructure Comprehensive Plan 50,000Industrial Park & Other Infrastructure Economic Development 32,950Industrial Park & Other Infrastructure Expand Fiber Optics 25,000Industrial Park & Other Infrastructure Improvements to Senior Citizen Building 20,000

CAPITAL IMPROVEMENT SALES TAX FUND TOTAL 4,764,450$

214 E-911 DISPATCH CENTERE-911 Replace two office chairs 1,500$ E-911 CAD workstations (4) 8,000

E-911 DISPATCH CENTER FUND TOTAL 9,500$

226 LIBRARY FINES FUNDLibrary Replace five computers/update software 8,800$ Library Networking 4,500

LIBRARY FINES FUND TOTAL 13,300$

273 SIOUX RIVER WATERSHED PROJECTSRWP Computer Equipment/Software 275$

SIOUX RIVER WATERSHED PROJECT FUND TOTAL 275$

TOTAL SPRECIAL REVENUE FUNDS 5,005,225$ CAPITAL PROJECTS FUND

504Capital Projects Ice Complex 8,000,000$

TOTAL CAPITAL PROJECTS FUND 8,000,000$

TOTAL CAPITAL PROJECTS FUND 8,000,000$

CAPITAL PROJECTS FUND

CAPITAL IMPROVEMENT SALES TAX FUND

2018 Adopted BudgetCapital Outlay Budget

CAPITAL OUTLAY BUDGET FOR ALL FUNDSFISCAL YEAR 2018 (cont.)

179

City of Watertown

ENTERPRISE FUNDS

DEPARTMENT DESCRIPTION 2018604Collection Division Purchase Air Compressor 25,000$ Collection Division SCADA Computer 9,200 Collection Division Purchase Jetter 440,000 Collection Division Purchase Steamer 65,400 Collection System Improvements Sanitary Sewer Rehab - TBD 325,000Wastewater Treatment Facility Purchase computers/software updates 5,125Wastewater Treatment Facility Biosolids Engineering/Construction 940,000Wastewater Treatment Facility Admin Building Space requirement evaluation 23,000Industrial Pretreatment Division Purchase computer/software updates 1,750Laboratory Software updates 550Laboratory Replace muffle furnace 4,750Laboratory Replace coliform water bath 2,500Laboratory Replace E. Coli incubator 2,000Laboratory Replace COD Reactor 2,000

WASTE WATER TREATMENT PLANT FUND TOTAL 1,846,275$

605 SOLID WASTE FUNDCollection Replace computer/software update 1,750$ Collection Replace automated truck 275,000$ Collection Replace refuse containers and carts 37,700Disposal Replace computers/software updates 7,750Disposal New roll-off dumpsters 23,100Disposal Buildout stormwater improvements 539,600Disposal Replace pickup w/snowplow 39,000Recycling Replace Automated Grass Containers 26,000

SOLID WASTE FUND TOTAL 949,900$

606 AIRPORT FUNDAirport ARFF Truck Foam 15,000$ Airport Replace computers/software updates 9,500$ Airport Vehicle tires 15,000 Airport Project Architect & Engineering 80,000 Airport Paving Parking lot 60,000

AIRPORT FUND TOTAL 179,500$

TOTAL ENTERPRISE FUNDS 2,975,675$

TOTAL ALL FUNDS 16,719,600$

SEWER FUND

2018 Adopted BudgetCapital Outlay Budget

CAPITAL OUTLAY BUDGET FOR ALL FUNDSFISCAL YEAR 2018 (cont.)

180

City of Watertown 2018 Adopted BudgetCapital Outlay Plan

CAPITAL OUTLAY PLAN SUMMARYFISCAL YEARS 2019-2023

FUND TYPE 2019 2020 2021 2022 2023

General Fund 1,204,600$ 1,067,250$ 1,076,450$ 1,321,750$ 1,124,650$ Special Revenue Funds 5,132,070$ 7,985,900$ 9,141,370$ 6,223,520$ 10,470,875$ Enterprise Funds 2,471,300$ 3,005,950$ 2,470,760$ 6,151,350$ 1,719,000$

All Funds 8,807,970$ 12,059,100$ 12,688,580$ 13,696,620$ 13,314,525$

REVENUE SOURCE 2019 2020 2021 2022 2023

General Fund 1,204,600$ 1,067,250$ 1,076,450$ 1,321,750$ 1,124,650$ Capital Improvement Sales Tax Revenue 4,748,720$ 7,754,900$ 8,838,170$ 6,060,920$ 10,320,000$ Other Special Revenue Funds 383,350$ 231,000$ 303,200$ 162,600$ 150,875$ Enterprise Funds 1,046,300$ 1,580,950$ 2,352,010$ 1,201,850$ 911,500$ Federal and State Grants 1,425,000$ 1,425,000$ 118,750$ 4,949,500$ 807,500$

All Funding Sources 8,807,970$ 12,059,100$ 12,688,580$ 13,696,620$ 13,314,525$

$-

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

2019 2020 2021 2022 2023

Capital Outlay Budget by Fund 2019-2023

General Fund Special Revenue Funds Enterprise Funds

$-

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

2019 2020 2021 2022 2023

Capital Outlay Budget Funding Sources 2019-2023

General Fund Capital Improvement Sales Tax RevenueOther Special Revenue Funds Enterprise FundsFederal and State Grants

181


DEPARTMENT DESCRIPTION 2019 2020 2021 2022 2023101 GENERAL FUNDInformation Technology Mayor - Printer 800 - - - - Information Technology Mayor - Computer - 1,200 - - - Information Technology Mayor/Council - Laptops - - - - 16,000 Information Technology City Attorney - Printer 1,000 - - - - Information Technology City Attorney - Computers 1,200 - - - - Information Technology City Attorney - Laptop - - - 1,700 - Information Technology Finance Office - Computers 1,200 2,400 - 3,600 2,400 Information Technology Finance Office - Printers 1,000 - - - - Information Technology Finance Office - Laptop - - 2,000 - - Information Technology Finance Office - Copier - - - 10,000 - Information Technology Computer - 3,000 1,500 3,000 - Information Technology Networking - - 90,000 - - Information Technology Citywide Licensing for Microsoft Office - - - 80,000 - Information Technology Engineering - Computers 7,500 3,000 - 3,000 - Information Technology Engineering - Copier - 12,000 - - - Information Technology Police Department - Computers 6,000 9,000 8,000 3,000 9,000 Information Technology Police Department - Copier - - - 10,000 - Information Technology Ambulance - Computers 4,800 1,200 2,400 3,600 10,000 Information Technology Street Department - Computer & Software 2,400 - 2,400 - 2,400 Information Technology Street Department - Copier/Printer/Fax/Scanner - - - 7,000 - Information Technology Building Services - Computers - 4,800 1,200 2,400 - Information Technology Building Services - Field Inspection Notebook - - - 4,000 - Police Server 15,000 - - - - Police In-Car Computers 40,000 - - - - Police Patrol Cars 105,000 140,000 140,000 140,000 140,000 Police Firearms 7,200 4,800 6,300 6,300 - Police AED's 8,400 8,400 6,300 - - Police Portable Radios 41,000 41,000 - - - Police Tasers - 20,000 20,000 - - Police Treadmill - - 12,000 - - Police Snowblower - - 2,000 - - Police Carpet and Vinyl Flooring 32,000 - - - - Police Office Furniture - 10,000 10,000 10,000 10,000 Fire Turnout Gear 9,000 15,200 15,700 9,600 10,000 Fire Hoses & Nozzles 5,400 5,000 5,000 5,000 5,000 Fire Command Vehicles 20,000 - 30,000 - 45,000 Fire Radios 20,000 - 20,000 - - Fire Thermal Imaging Camera - 25,000 13,000 - - Fire SCBA Equipment 30,000 - 30,000 30,000 - Fire Jaws Rescue Equipment - - - - 38,000 Fire Sprinkler System 15,000 - - - - Ambulance In-Vehicle Computer - - - 16,000 - Ambulance Back Boards/Vacuum Splints 6,000 - - - - Ambulance Power Cot 17,000 - 18,000 - - Ambulance Lifepack - 40,000 - 40,000 - Ambulance CPR Equipment - - 20,000 20,000 - Street Railroad Crossing & Other Improvements 8,000 8,000 8,000 8,000 8,000 Street Sweeper - 300,000 - - 300,000 Street Loader 195,000 - 195,000 - - Street Pickup - - 50,000 - - Street Skid Steer w/attachments - 70,000 - - - Street Motor Grader - - - 335,000 - Street Tractor w/mower 111,000 - 65,000 - 65,000 Snow Removal Dump Trucks w/plow & sander 250,000 150,000 150,000 150,000 150,000 Snow Removal Snow Box Inserts - - 45,000 - - Snow Removal Motor Grader - - - 310,000 - Snow Removal Front End Wheel Loader - - - - 200,000 Cemetery Trimmers 350 - 300 - - Cemetery Mower/Snowblower - 12,500 - - - Animal Control Taser - 1,500 - - - Forestry Chain Saw 750 750 750 750 750 Forestry Chipper 55,000 - - - - Forestry Dump Truck 85,000 - - - - Forestry Tractor w/loader - 75,000 - - - Library Chairs 2,100 - - - - Library Materials Budget 100,500 103,500 106,600 109,800 113,100

GENERAL FUND TOTAL 1,204,600$ 1,067,250$ 1,076,450$ 1,321,750$ 1,124,650$

CAPITAL OUTLAY PLAN FOR ALL FUNDSFISCAL YEARS 2019-2023

182


DEPARTMENT DESCRIPTION 2019 2020 2021 2022 2023201 PARK AND RECREATION FUND CONTSupervision Computers 6,000$ 3,500$ 2,400$ -$ 1,200$ Supervision Copier - 3,000 - - - Recreation Programs Replacement Baseball/Softball Equip. 5,000 5,000 5,000 5,000 5,000 Recreation Programs DISCatcher Baskets 9,000 - - - - Recreation Programs Canoes w/Paddles 1,700 - - - - Recreation Programs Pottery Kiln - 5,000 - - - Recreation Programs Pottery Slab Roller - 2,500 - - - Recreation Programs Replacement Initiation Hockey Equip. 2,700 - 2,700 - 2,700 Recreation Programs Indoor Shuffleboard Court w/Acces. 2,000 - - - - Recreation Programs PA System (Portable) - - 4,500 - - Recreation Programs Pump Track 30,000 - - - - Recreation Programs Inflatable Theater - 20,000 - - - Recreation Programs Climbing Wall - - 30,000 - - Golf Course Server 8,500 - - - - Golf Course Pond Aeration System 4,000 - - - - Golf Course Wide Area Rough Mower 62,000 - - - - Golf Course Reel Grinder - 40,000 - - - Golf Course Bedknife Grinder - 23,000 - - - Golf Course Grass Seeder - 14,000 - - - Golf Course Turfline Rollers - 12,500 - - - Golf Course Sprayer - 32,000 - - - Golf Course Fairway Mower - - 55,000 - - Golf Course Side Winder Mower - - - 35,000 - Golf Course Tractor - - - 45,000 - Golf Course Utility Cart - - - - 22,000 Golf Course Workman Utility Cart - - - - 22,000 Family Aquatic Center Computer 1,200 - 1,200 - 1,200 Family Aquatic Center Deck Furniture 7,500 - 7,500 - - Family Aquatic Center Tubes (50) for Lazy River - 2,000 - 2,000 - Auditorium/Fieldhouse Protective Flooring 25,000 - - - - Auditorium/Fieldhouse Replace Protective Screen - 3,500 - - - Auditorium/Fieldhouse Turf Replacement - - 25,000 - - Zoo Computers 3,600 1,200 4,800 - 2,400 Zoo Ford 4x4 - - 20,000 - - Zoo Alumminum Stock Trailer - - - - 15,775 Zoo Animals 3,000 3,000 3,000 3,000 3,000 Ice Arena/Expo Building Ice Resurfacer 100,000 - - - - Parks System Loader Tractor - 21,000 - - - Parks System Picnic Tables 8,000 - - - - City Park & Camping Mower - - 57,000 - - City Park & Camping Replace Roof on Shelter #2 7,000 - - - - City Park & Camping Camping Pads - 5 Additional Spots 19,000 - - - -

PARK AND RECREATION FUND TOTAL 305,200$ 191,200$ 218,100$ 90,000$ 75,275$

204 PRAIRIE LAKES WELLNESS CENTER FUNDPLWC Computers/Software -$ -$ 8,400$ 6,000$ 3,600$ PLWC Fitness Equipment 49,550 25,400 45,000 45,000 45,000

PLWC FUND TOTAL 49,550$ 25,400$ 53,400$ 51,000$ 48,600$

212 CAPITAL IMPROVEMENT SALES TAX FUNDInformation Technology Fiber Optic Infrastructure 25,000$ - - - - Finance Accounting Software 60,000 - - - - City Hall Senior Center Improvements 5,000 5,000 5,000 5,000 5,000 City Hall Administrative Building - 2,500,000 - - - Police Carpet & Vinyl Flooring - 68,000 - - - Fire East Fire Station - - - - 2,250,000 Fire Fire Trucks - 200,000 - 200,000 - Ambulance Ambulance 212,000 - 140,000 - 165,000 Engineering Pictometry Update 32,920 43,900 32,920 32,920 45,000

CAPITAL OUTLAY PLAN FOR ALL FUNDSFISCAL YEARS 2019-2023 (cont.)

183


SPECIAL REVENUE FUNDS CONT.

DEPARTMENT DESCRIPTION 2019 2020 2021 2022 2023212 CAPITAL IMPROVEMENT SALES TAX FUND CONTStreet Land and Building -$ -$ 3,985,000$ -$ -$ Cemetery Rebuild/Repair Roads - 50,000 - 50,000 - Cemetery New Office - Cemetery - - 200,000 - - Forestry Boulevard Trees 15,000 15,000 15,000 15,000 15,000 Street Sys Improvements Milling & Overlay Program 900,000 900,000 900,000 900,000 900,000 Street Sys Improvements Sidewalk, Curb & Gutter Program 50,000 50,000 50,000 50,000 50,000 Street Sys Improvements Traffic Signal Improvements 30,000 30,000 30,000 30,000 30,000 Street Sys Improvements Downtown Parking & Alley Improv. 75,000 75,000 75,000 75,000 75,000 Street Sys Improvements Seal Coating/Crack Sealing 400,000 400,000 400,000 400,000 400,000 Street Sys Improvements Marina Bay Drive 32,000 - - - - Street Sys Improvements 10th St NE from 18th Ave NE to 19th Ave 32,000 - - - - Street Sys Improvements 19th Ave NE from 8th St to 10th St NE 39,000 - - - - Street Sys Improvements 8th St NE from 18th Ave to 19th Ave NE 46,000 - - - - Street Sys Improvements 9th St NE from 18th Ave NE to north end 82,000 - - - - Street Sys Improvements 19th St SW from S end to 4th Ave SW 65,000 - - - - Street Sys Improvements 10th Ave SW from 22nd St to 24th St SW 88,000 - - - - Street Sys Improvements 12th Ave SW from 22nd St to 24th St SW 89,000 - - - - Street Sys Improvements 13th Ave SW from 22nd St to 25th St SW 107,000 - - - - Street Sys Improvements 1st Ave SW from Kampeska Blvd to 10th St SW 63,000 - - - - Street Sys Improvements 22nd St SW from 10th Ave SW to 12th Ave SW 65,000 - - - - Street Sys Improvements 23rd St SW from 9th Ave to 10th Ave SW 59,000 - - - - Street Sys Improvements 6th Ave NE - Maple to 4th St E 125,000 - - - - Street Sys Improvements 12th Ave NE - 11th St to 19th St 200,000 - - - - Street Sys Improvements 2nd Ave NE from maple to 4th St E 150,000 - - - - Street Sys Improvements 24th St SW from 10th Ave to 13th Ave S - 65,000 - - - Street Sys Improvements 2nd Ave SW- Kampeska Blvd to 10th St - 74,000 - - - Street Sys Improvements 12th Ave N from Maple to Skyline Dr - 194,000 - - - Street Sys Improvements 10th Ave N from 4th St NE to Broadway - 900,000 - - - Street Sys Improvements 31st St Reconstruct - N of Hwy 212 - - 100,000 - - Street Sys Improvements 6th St SE from 5th Ave to 9th Ave SE - - 87,000 - - Street Sys Improvements 7th St NE from Arrow Ave to 3rd Ave NE - - 99,000 - - Street Sys Improvements Lake Drive S from 171st St to Lyndwood - - 103,000 - - Street Sys Improvements 10th Ave N from 4th St NW to Broadway - - 900,000 - - Street Sys Improvements 3rd Ave N Bridge Replacement - - - 1,500,000 - Street Sys Improvements 42nd St N from Golfcourse Rd to Lake Drive S - - - 132,000 - Street Sys Improvements Hidden Valley Drive from Lake Dr S to N end - - - 113,000 - Street Sys Improvements 12th Ave NW from 1st St to 6th St NW - - - 198,000 - Street Sys Improvements 15th Ave SE from 29th St to 33rd St SE - - - 189,000 - Street Sys Improvements 2nd St NW from 3rd Ave to 10th Ave NW - - - 195,000 - Street Sys Improvements 7th Ave NE from 4th St to 11th St NE - - - 226,000 - Street Sys Improvements Willow Creek Bridge Rehab - - - - 375,000 Street Sys Improvements Riverview Court North & South - - - - 91,000 Street Sys Improvements 10th Ave SW from 19th St to 21st St SW - - - - 111,000 Street Sys Improvements 12th Ave SW from 14th St to 21st St SW - - - - 163,000 Street Sys Improvements 19th St SW from 10th Ave to 12th Ave SW - - - - 60,000 Street Sys Improvements 21st St SW from 12th Ave SW to South End - - - - 75,000 Street Sys Improvements Broadway St N from 10th Ave N to North End - - - - 30,000 Street Sys Improvements Gilbert Ave from West End to 11th St NE - - - - 44,000 Street Sys Improvements 3rd Ave SE from Broadway St to 14th St SE - - - - 526,000 Storm Sewer Improvements Misc. Storm Sewer Projects 100,000 100,000 100,000 100,000 100,000 Storm Sewer Improvements Sump Pump Drainage Improvements 200,000 200,000 200,000 200,000 200,000 Storm Sewer Improvements Highland Blvd. Storm Sewer - 400,000 - - - Recreational Facility Improv.Golf Course Renovations/Maintenance 150,000 - 350,000 - 150,000 Recreational Facility Improv.Golf Course Clubhouse Road Closure - 150,000 - - - Recreational Facility Improv.Golf Course Campus Remodel - Design - - 45,000 - - Recreational Facility Improv.Golf Course Upgrade Maintenance Shop - - - 100,000 - Recreational Facility Improv.Aquatic Center - Additional Slide 230,000 - - - - Recreational Facility Improv.Outfield Lighting 180,000 290,000 110,000 110,000 110,000 Recreational Facility Improv.Playground at Premier Field 60,000 - - - - Recreational Facility Improv.Koch Complex Ball Field Fencing - - - 97,000 - Recreational Facility Improv.Remodel Ice Arena for Fieldhouse - 250,000 250,000 - - Recreational Facility Improv.Auditorium Improvements 79,500 - - - - Recreational Facility Improv.Zoo Animal Care Building - - - 500,000 - Recreational Facility Improv.Zoo Concession Seating 25,000 - - - - Recreational Facility Improv.Zoo Parking Lot Addition 82,000 - - - - Recreational Facility Improv.Renovate Wolf Exhibit 20,000 Recreational Facility Improv.Zoo Bison Walkway - - - - 50,000 Recreational Facility Improv.Renovate Zoo Center - - - - 50,000 Recreational Facility Improv.Ice Rink FF&E 40,300 - - - - Recreational Facility Improv.Recreational Trail Expansion 175,000 175,000 175,000 175,000 175,000


184


SPECIAL REVENUE FUNDS CONT.

DEPARTMENT DESCRIPTION 2019 2020 2021 2022 2023212 CAPITAL IMPROVEMENT SALES TAX FUND CONTRecreational Facility Improv.Park Shop Relocation/Remodel -$ 200,000$ -$ -$ -$ Recreational Facility Improv.New Parks - - - 150,000 - Recreational Facility Improv.ANZA Sunshades 25,000 - - - - Recreational Facility Improv.ANZA Lighting - - 360,000 - - Recreational Facility Improv.Bridge Repair 10,000 - - - - Recreational Facility Improv.Sioux River 50,000 50,000 50,000 50,000 50,000 Recreational Facility Improv.City Park and Camping - Chip Seal 220,000 - - - - Recreational Facility Improv.Camping Cabin - - 70,000 - - Recreational Facility Improv.City Park - Comfort Station Improvements - 275,000 - - - Upper Big Sioux Watershed Phosphorus Removal Facility Upgrade - - - 50,000 4,000,000 Airport Terminal Apron 75,000 75,000 - - - Airport Parallel Taxiway - - 6,250 218,000 - Airport Ag Spray Taxiway - - - - 25,000

CAPITAL IMPROVEMENT FUND TOTAL 4,748,720$ 7,754,900$ 8,838,170$ 6,060,920$ 10,320,000$

214 E-911 DISPATCH CENTERE-911 Digital Radios 21,000$ -$ 21,000$ -$ -$ E-911 Computers 4,000 - - - - E-911 Analog Radios - 10,000 - - - E-911 Office Chairs - 2,000 - - - E-911 Computer Monitors - - 3,500 - - E-911 UPS Batteries - - - 18,000 - E-911 Workstations - - - - 8,000

25,000$ 12,000$ 24,500$ 18,000$ 8,000$

226 LIBRARY FINES FUND Library Computers 3,600$ 1,200$ 6,000$ 3,600$ 6,000$ Library Firewalls - - - - 3,000 Library Wireless Access Points - - - - 10,000

LIBRARY FINES FUND TOTAL 3,600$ 1,200$ 6,000$ 3,600$ 19,000$

273 SIOUX RIVER WATERSHED PROJECTSioux River Watershed Computers -$ 1,200$ 1,200$ -$ -$

WATERSHED PROJECT TOTAL -$ 1,200$ 1,200$ -$ -$

SPECIAL REVENUE TOTAL 5,132,070$ 7,985,900$ 9,141,370$ 6,223,520$ 10,470,875$


185


ENTERPRISE FUNDS

DEPARTMENT DESCRIPTION 2019 2020 2021 2022 2023604 SEWER FUNDCollection Computers -$ -$ -$ -$ 2,400$ Collection SCADA CTU 18,800 - - - - Collection 4x4 Pickup w/Plow 39,000 39,000 - 39,000 - Collection Pressure Washer - - 4,400 - - Collection Tandem Trailer - - 4,500 - - Collection Truck w/Utility Box & Crane - - 86,900 - - Collection 550 Dump Body - - 58,000 - - Collection 6 inch pumps - - 51,300 51,300 51,300 Collection Flow Meter - - - 3,000 - Coll System Improvements Sanitary Sewer Rehab - TBD 325,000 325,000 325,000 325,000 325,000 Sewer Treatment Facility Software 30,000 - - - - Sewer Treatment Facility Network Server 14,000 - - - - Sewer Treatment Facility Computers 1,200 1,200 1,200 - - Sewer Treatment Facility Copier - - - 3,600 - Sewer Treatment Facility Utility Vehicle 17,800 - - - - Sewer Treatment Facility Portable Jetter - 6,500 - - - Sewer Treatment Facility DO Meter - 600 - - - Sewer Treatment Facility Sludge Building Air Compressors - 20,000 - - - Sewer Treatment Facility Effluent Sampler - - 6,000 - - Sewer Treatment Facility Tractor w/boom mower - - 121,000 - - Sewer Treatment Facility Raw Wastewater Screw pumps - - 200,000 - - Sewer Treatment Facility Effluent Flow Meter - - - 5,450 - Sewer Treatment Facility Raw Sampler - - - 6,000 - Sewer Treatment Facility ATV - - - - 7,500 Sewer Treatment Facility Portable pH Meter - - - - 600 Sewer Treatment Facility Tractor Snow Blower - - - - 6,500 Sewer Treatment Facility Digested Sludge Transfer Pumps - - - - 40,600 Sewer Treatment Facility Digester Bldg Roof Replacement 17,600 - - - - Sewer Treatment Facility Primary Clarifier #2 Structural Repairs 40,000 290,000 - - - Sewer Treatment Facility Rate Study - 52,000 - - - Industrial Pretreatment Prog Computers - 2,400 - - - Industrial Pretreatment Prog Portable Flow Meter - 3,000 6,000 - Industrial Pretreatment Prog pH Meter - - - 750 - Industrial Pretreatment Prog Portable Sampler - - - 3,700 3,700 Laboratory Computers 1,200 - 1,200 - - Laboratory Benchtop Oxygen Probe 1,000 1,000 - - - Laboratory Benchtop DO Meter - 1,750 - - - Laboratory Desiccator - 2,900 - - - Laboratory BOD Incubator - - 4,500 - - Laboratory Vacuum Pump - - 550 - - Laboratory 8-Hole Steam Bath - - 1,800 - - Laboratory Refrigerator - - - 550 - Laboratory Coliform Water Bath - - - 2,500 - Laboratory Centrifuge - - - 850 - Laboratory Spectrophotometer - - - 5,100 - Laboratory Drying Oven - - - 4,150 - Laboratory Analytical Balance - - - 1,800 5,300 Laboratory Conductivity Meter - - - - 1,100 Laboratory Quanti-Tray Sealer - - - - 1,900 Laboratory 4-Hole Steam Bath - - - - 1,200

SEWER FUND TOTAL 505,600$ 745,350$ 872,350$ 452,750$ 447,100$

DEPARTMENT DESCRIPTION 2019 2020 2021 2022 2023605 SOLID WASTE FUNDCollection Computer -$ -$ -$ -$ 1,200$ Collection 300-450 gallon Refuse Containers 14,300 14,300 14,300 14,300 14,300 Collection 95 gallon Refuse Containers 23,400 23,400 23,400 23,400 23,400 Collection Automated Trucks - - - 538,000 - Collection Pup Packer Truck 145,000 - - - - Disposal Server 14,000 - - - - Disposal Computers - - 1,200 - 3,600 Disposal Gator 17,800 - - - - Disposal ADC Mixer - 65,000 - - - Disposal Tractor - 30,000 - - - Disposal Trailer - 5,000 - - - Disposal Compactor - 556,700 - - - Disposal Catch Fence - - 15,000 - - Disposal Pickup w/Snowplow - - 39,000 - - Disposal Fuel Tank Leak Detection System - - 10,000 - - Disposal Bobcat - - - - 31,000 Disposal Tier II Assessment 30,000 - - - - Disposal Comprehensive Rate Study - 55,000 - - - Disposal Cell #7 Desgin/Construction - 61,500 1,083,060 - -


186


ENTERPRISE FUNDS CONT

DEPARTMENT DESCRIPTION 2019 2020 2021 2022 2023605 SOLID WASTE FUND CONTDisposal Old Shop Rehab -$ -$ -$ -$ 30,000$ Recycling Automated Recycle Truck 269,000 - - - - Recycling Automated Yard Waste Truck - - 269,000 - - Recycling Compost Turner - - - - 225,000 Recycling Tanker Truck - - - - 95,000 Recycling Automated Recycle Containers 26,000 24,700 24,700 24,700 23,400 Recycling Compost Pad Maintenance - - - 105,000 -

SOLID WASTE TOTAL 539,500$ 835,600$ 1,479,660$ 705,400$ 446,900$

606 AIRPORT FUNDAirport Computers 1,200 - - 1,200 - Airport Snow Blower/Broom (AIP) - - - 850,000 - Airport Snow Plow Replacement (AIP) - - - - 350,000 Airport Terminal Apron 1,425,000 1,425,000 - - - Airport Parallel Taxiway - - 118,750 4,142,000 - Airport Ag Spray Taxiway - - - - 475,000

AIRPORT FUND TOTAL 1,426,200$ 1,425,000$ 118,750$ 4,993,200$ 825,000$

ENTERPRISE FUND TOTAL 2,471,300$ 3,005,950$ 2,470,760$ 6,151,350$ 1,719,000$

TOTAL OF ALL FUNDS 8,807,970$ 12,059,100$ 12,688,580$ 13,696,620$ 13,314,525$


187

City of Watertown 2018 Adopted Budget Long Term Debt

Debt Limitation and Long Term Debt The South Dakota State Constitution sets two legal debt limits on municipalities. The City has an unrestricted (i.e. for any legally authorized purpose) legal debt limit equal to 5% of the total assessed value of taxable property. In addition, the State Constitution permits the City to issue debt for water or sewer improvements in an amount up to 10% of the total assessed value of taxable property. Water or sewer debt that applies against the 10% limit does not apply against the 5% limit. However, certain requirements, such as voter approval, must be met in order for water or sewer debt to apply against the 10% limit. Also, revenue bonded indebtedness that is secured by a surcharge on utility charges has been determined not to be debt in determining municipal debt capacity (surcharge debt). The table on the following page summarizes the legal debt limit and available debt capacity for the City as of December 31, 2017. As indicated on this table, the City has available unrestricted debt capacity of $47,266,651 and available water/sewer debt capacity of $170,858,060. The City has $2,320,000 in outstanding general obligation bonds as of December 31, 2017, originally issued in 2002 for the purpose of financing construction of the Event Center. In addition, as of that same date, the City will have outstanding $32,655,000 in Sales Tax Revenue Bonds and $3,187,379 in SRF Loans applicable to the 5% debt limit. The available debt capacity places the City in stable condition even with the additional Sales Tax Revenue bonds issued for the construction of the Prairie Lakes Wellness Center, Premier softball complex and 2 sheets of Ice Complex. Present debt service requirements are accommodated within existing current year revenue streams. The Capital Improvement Sales Tax Fund revenues are pledged to repay the principal and interest debt payments through the budget process. The debt service payments have significantly increased over previous years, so current year project requests need to be carefully scrutinized by the City Council to ensure projects with the most need and community benefit get priority. The rest of the projects are prioritized and placed in later years within the long-term Equipment Replacement and Capital Improvement Plan. The City has not adopted a formal written debt policy. This is primarily due to the strong preference the City has demonstrated for a pay-as-you go approach to financing capital purchases and improvement projects. The strong dedicated revenue stream provided by the Capital Improvement Sales Tax and remarkable success in obtaining state and federal grant funding has given the City the ability to fund most major capital improvement projects without over-utilizing our legal debt capacity. The three large projects that will be completed using both sales tax revenues as well as debt proceeds had been requested by the community for many years and will be a great addition to the our recreation programs. No additional bonding or refunding are planned for the current budget year or the foreseeable future. The Event Center General Obligation Refunding Bonds, rated AA- by Standard and Poor’s, was issued in August 25, 2010 was not insured. The 2010 General Obligation Refunding Bonds were again refunded on May 3, 2016 with an advanced refunding. The refunding bonds were rated Aa2 by Moody’s Investors Services and are not insured. The 2003 Sales Tax Revenue Bonds, rated A2 by Moody’s Investor Services, were issued in October 2003. This Revenue Bond was refunded on March 1, 2012 with a current refunding. The refunded bonds were rated A+ by Standard and Poor’s and not insured. The 2004 Sales Tax Revenue Bonds, rated A2 by Moody’s Investor Services, were issued in September 2004. This Revenue Bond was refunded on March 1, 2012 with an advanced refunding. The refunded bonds were rated A+ by Standard and Poor’s and not insured. The 2006 Sales Tax Revenue Bonds were issued in April 2006 and insured by Ambac Assurance Corporation. Moody’s Investor Services rated the 2006 Sales Tax Revenue Bonds as A2. This Revenue Bond was refunded on March 17, 2015 with an advanced refunding. The refunded bonds were rated A Stable by Standard and Poor's and not insured. 2014 (issued December 2014), 2015B (issued March 2015) and 2015C (issued October 2015) Sales Tax Revenue Bonds were issued with a rating of A Stable by Standard and Poor’s with none of the issues insured.

188

City of Watertown

City of WatertownComputation of Legal Debt Limit and Available Debt Capacity

December 31, 2017

Debt Capacity Additional 10%Surcharge at 5% Debt Capacity

Debt (Unrestricted) (Water/Sewer)

2017 Assessed Value 1,708,580,601$

Maximum Debt Capacity: N/A 85,429,030$ 170,858,060$ Existing Bonds:

GO Bonds (Event Center; 0.75 - 1.55% interest) 2,320,000 SRF Loan No.5 (Wastewater Revenues; 3.5% interest) 966,077 SRF Loan No.6 (Second Penny Sales Tax Revenues; 731,337 2.25% interest)SRF Loan No. 7 (Wastewater Revenues; 2.25% interest) 499,351 SRF Loan No. 8 ( Second Penny Sales Tax Revenues; 323,937 2.25% interest)SRF Loan No. 9 (Wastewater Revenues; 3% interest) 7,771,771 SRF Loan No. 10 (Second Penny Sales Tax Revenues; 3% interest) 1,981,810 SRF Loan No. 11 (Second Penny Sales Tax Revenues; 3% interest) 150,295 SRF Loan Drinking Water (Water Revenue Surcharge; 14,481,958 3.25% interest)2012 Sales Tax Revenue Bonds (0.4%-2.7%) 2,200,000 2014 Sales Tax Revenue Bonds (2.0%-3.6%) 8,885,000 2015A Sales Tax Revenue Bonds (0.3%-3.25%) 2,590,000 2015B Sales Tax Revenue Bonds (2.0%-3.75%) 8,975,000 2015C Sales Tax Revenue Bonds (2.0%-3.75%) 10,005,000

Total Bonded Debt 23,719,157 38,162,379 -

Total Debt 23,719,157 38,162,379 -

Available Debt Capacity N/A 47,266,651$ 170,858,060$

The State Constitution sets two legal debt limits on municipalities. The City has an unrestricted (i.e. for any legally authorizedpurpose) legal debt limit equal to 5% of the total assessed value of taxable property. In addition, the Constitution permits theCity to issue debt for water or sewer improvements in an amount up to 10% of the total assessed value of taxable property.Water or sewer debt that applies against the 10% limit does not apply against the 5% limit. However, certain requirements,including a public vote, must be met in order for water or sewer debt to apply against the 10% limit. Also, revenue bondedindebtedness that is secured by a surcharge on utility charges has been determined not to be debt in determining municipal debt capacity and is referred to above as surcharge debt. In addition, indebtedness where repayment is subject to the annualappropriation process is not debt that falls under the constitutional debt limit. Annual appropriation debt is shown in the "Surcharge Debt" column to indicate that it does not apply against the legal debt limit. The table above summarizes the legaldebt limit available and available debt capacity for the City as of December 31, 2017.

2018 Adopted BudgetLong Term Debt

189

City of Watertown 2018 Adopted BudgetLong Term Debt

Schedule of Debt Service Requirements to Maturity

Capital Improvement Special Revenue FundFiscal 2012 Sales Tax Revenue 2014 Sales Tax Revenue 2015A Sales Tax Revenue 2015B Sales Tax Revenue 2015C Sales Tax Revenue

Bonds Bonds Bonds - Refinanced Bonds Bonds(Construct Street/Storm (Construct Community (Construct the New (Construct Community (Construct CommunitySewer & Aquatic Cntr.) Recreation Center) Library) Recreation Center) Recreation Center)

Year Principal Interest Principal Interest Principal Interest Principal Interest Principal Interest2018 285,000 49,158 395,000 262,185 260,000 79,988 395,000 272,915 440,000 306,419 2019 295,000 44,597 405,000 254,285 265,000 72,187 405,000 265,015 450,000 297,619 2020 300,000 39,140 410,000 246,185 275,000 64,238 415,000 256,915 460,000 288,619 2021 310,000 32,990 420,000 237,985 285,000 55,987 420,000 248,615 470,000 279,419 2022 310,000 26,015 430,000 229,165 290,000 47,438 430,000 239,585 475,000 270,019 2023 325,000 18,575 435,000 219,275 300,000 38,737 440,000 229,265 490,000 259,331 2024 375,000 10,125 450,000 208,618 305,000 29,738 450,000 217,825 505,000 244,631 2025 460,000 196,692 315,000 19,825 465,000 205,450 520,000 229,481 2026 - - 475,000 183,468 295,000 9,587 480,000 192,198 535,000 213,881 2027 - - 490,000 169,217 490,000 177,797 550,000 197,831 2028 - - 500,000 154,273 - - 510,000 162,485 565,000 180,644 2029 - - 520,000 138,522 - - 525,000 145,910 585,000 162,281 2030 - - 535,000 121,623 - - 540,000 128,323 605,000 142,684 2031 - - 555,000 103,700 - - 560,000 109,692 625,000 122,265 2032 - - 570,000 84,830 - - 580,000 90,093 645,000 100,390 2033 - - 590,000 65,165 - - 600,000 69,212 670,000 77,170 2034 - - 610,000 44,515 - - 625,000 47,313 695,000 52,715 2035 - - 635,000 22,860 - - 645,000 24,187 720,000 27,000

2,200,000$ 220,600$ 8,885,000$ 2,942,563$ 2,590,000$ 417,725$ 8,975,000$ 3,082,795$ 10,005,000$ 3,452,399$

Capital Improvement Special Revenue Fund Con't Debt Service FundFiscal SRF SRF SRF SRF GO Bonds

Loan #6 Loan #8 Loan #10 Loan #11 (Build the Watertown(Storm Sewer (Storm Sewer (Storm Sewer (Green Parking Lots) Event Center)

Improvement Projects) Improvement Projects) improvement projects)Year Principal Interest Principal Interest Principal Interest Principal Interest Principal Interest2018 56,372 15,982 25,599 7,074 120,969 58,102 8,406 4,415 450,000 29,792 2019 57,652 14,703 26,180 6,493 124,640 54,432 8,661 4,160 475,000 25,068 2020 58,960 13,394 26,774 5,899 128,421 50,650 8,924 3,897 495,000 19,605 2021 60,298 12,057 27,382 5,291 132,317 46,754 9,194 3,626 520,000 13,170 2022 61,666 10,688 28,003 4,670 136,332 42,740 9,474 3,347 380,000 5,890 2023 63,065 9,289 28,638 4,034 140,468 38,603 9,761 3,060 - - 2024 64,496 7,858 29,288 3,385 144,730 34,342 10,057 2,764 - - 2025 65,959 6,395 29,953 2,720 149,121 29,951 10,362 2,459 - - 2026 67,456 4,898 30,632 2,040 153,645 25,427 10,676 2,144 - - 2027 68,987 3,368 31,327 1,345 158,306 20,765 11,000 1,820 - - 2028 70,552 1,802 32,038 635 163,109 15,962 11,334 1,487 - - 2029 35,874 303 8,123 45 168,058 11,014 11,678 1,143 - - 2030 173,156 5,915 12,032 789 - - 2031 - - - - 88,538 997 12,397 423 - - 2032 - - - - 6,339 71 - - 2033 - - - - - - - - 2034 - - - - - - - - - - 2035 - - - - - - - - - -

731,337$ 100,737$ 323,937$ 43,631$ 1,981,810$ 435,654$ 150,295$ 35,605$ 2,320,000$ 93,525$

TotalFiscal

Year Principal Interest2018 2,436,346 1,086,030 2019 2,512,133 1,038,559 2020 2,578,079 988,542 2021 2,654,191 935,894 2022 2,550,475 879,557 2023 2,231,932 820,169 2024 2,333,571 759,286 2025 2,015,395 692,973 2026 2,047,409 633,643 2027 1,799,620 572,143 2028 1,852,033 517,288 2029 1,853,733 459,218 2030 1,865,188 399,334 2031 1,840,935 337,077 2032 1,801,339 275,384 2033 1,860,000 211,547 2034 1,930,000 144,543 2035 2,000,000 74,047

38,162,379$ 10,837,450

190

City of Watertown 2018 Adopted BudgetLong Term Debt

Schedule of Debt Service Requirements to Maturity

Utilities Water Fund TotalFiscal SRF

Loan #9 Loan #1 (Sanitary Sewer (Sanitary Sewer (Renovations to sanitary (Water Plant Expansion)

improvement projects) improvement projects) sewer systems)Year Principal Interest Principal Interest Principal Interest Principal Interest Principal Interest2018 119,192 32,260 39,461 10,904 474,388 227,850 1,198,485 456,156 1,831,526 727,170 2019 123,419 28,033 40,357 10,009 488,781 213,457 1,237,913 416,728 1,890,470 668,227 2020 127,795 23,656 41,272 9,093 503,610 198,628 1,278,639 376,002 1,951,316 607,379 2021 132,327 19,124 42,209 8,156 518,889 183,349 1,320,703 333,937 2,014,128 544,566 2022 137,020 14,432 43,167 7,199 534,632 167,606 1,364,152 290,489 2,078,971 479,726 2023 141,879 9,573 44,146 6,219 550,852 151,386 1,409,030 245,610 2,145,907 412,788 2024 146,910 4,541 45,148 5,217 567,565 134,673 1,455,385 199,256 2,215,008 343,687 2025 37,535 328 46,172 4,193 584,784 117,454 1,503,265 151,376 2,171,756 273,351 2026 - - 47,220 3,145 602,526 99,711 1,552,719 101,921 2,202,465 204,777 2027 - - 48,291 2,074 620,806 81,431 1,603,801 50,840 2,272,898 134,345 2028 - - 49,387 978 639,641 62,597 557,866 5,741 1,246,894 69,316 2029 - - 12,521 71 659,047 43,191 - - 671,568 43,262 2030 - - - - 679,042 23,196 - - 679,042 23,196 2031 - - - - 347,208 3,911 - - 347,208 3,911 2032 - - - - - - - - - - 2033 - - - - - - - - - - 2034 - - - - - - - - - - 2035 - - - - - - - - - -

966,077$ 131,947$ 499,351$ 67,258$ 7,771,771$ 1,708,440$ 14,481,958$ 2,628,056$ 23,719,157$ 4,535,701$

Loan #7SRF SRF

Loan #5SRF

191

ACRONYMS & ABBREVIATIONS

ADA: Americans with Disabilities Act AED: Automated External Defibrillators AIP: Airport Improvement Program Grant BBB: Bed, Board and Booze CAFR: Comprehensive Annual Financial Report CDBG: Community Development Block Grant CIP: Capital Improvement Plan CPR: Cardiopulmonary Resuscitation CVB: Convention and Visitors Bureau DARE: Drug Abuse Resistance Education DASH: Drug Free, Alcohol Free, Safe & Healthy DENR: Department of Environment & Natural Resources EFD: Emergency Fire Dispatch EMD: Emergency Medical Dispatch EMS: Emergency Medical Service EPA: Environmental Protection Agency FEMA: Federal Emergency Management Agency FTE: Full-Time Equivalent: One person’s work year (1.0 FTE) totals 2080 hours. FTE’s are therefore

the number of positions based on total number of hours worked, rather than number of individuals working those hours.

GAAP: Generally Accepted Accounting Principles: Uniform minimum standards of and guidelines to financial accounting and reporting.

GASB: Governmental Accounting Standards Board GFOA: Government Finance Officers Association GIS: Geographic Information System GOVTV: Government Television HAZMAT: Hazardous Materials ICC: International Code Council ILS: Integrated Library System IT: Information Technology KAPP: Kids and Prevention Programs MSW: Municipal Solid Waste NLETS: National Law Enforcement Telecommunications System NOV: Notice of Violation OASI: Old Age and Survivors Insurance OCLC: Online Computer Library Center OPEB: Other Post Employment Benefits PSAP: Public Safety Answering Point QA/QC: Quality Assurance and Quality Control SCBA’s: Self Contained Breathing Apparatus SDCL: South Dakota Codified Law SDLN: South Dakota Library Network SIU: Significant Industrial User SRF: State Revolving Fund TIF: Tax Increment Fund UBSR: Upper Big Sioux River USGS: United States Geological Survey WDC: Watertown Development Company WPD: Watertown Police Department

192

City of Watertown 2018 Adopted Budget Glossary

A Accounting System – The total set of records and procedures which are used to record, classify, summarize and report information on the financial status and operation. Accrual Basis of Accounting – The method of accounting under which revenues are recorded when they are earned and expenditures are recorded when goods and services are received. Activity – Departmental efforts which contribute to the achievement of a specific set of program objectives; the smallest unit of the program budget. Additional 1% Capital Improvement Sales Tax – Established as authorized by South Dakota Codified Laws to account for revenues and expenditures of an additional 1% sales and use tax restricted for capital improvements. Allocation – A part of a lump sum appropriation which is designated for expenditure by specific organization units and/or for specific purposes, activities or objects. Annual Budget – A budget applicable to a single fiscal year. See also Budget. Annualize – Taking changes that occurred mid-year and calculating their costs for a full year for the purpose of preparing an annual budget. Appropriation – A legal authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation is usually limited in amount and as to the time when it may be expended. Appropriation Ordinance – It is the method by which the expenditure side of the annual budget is enacted into law by the legislative body. Assessed Valuation – A valuation set upon real estate or other property by a government as a basis for levying taxes. Assessment – The process of making the official valuation of property for purposes of taxation. The valuation placed upon property as a result of this process. Asset – Resources owned or held by a government which has monetary value.

Audit – An official inspection of accounts, typically by an independent body. Available (Unassigned) Fund Balance – The funds remaining from the prior year which are available for appropriation and expenditure in the current year.

B BBB Tax – The additional 1% sales tax generated on revenues raised through Bed, Board and Booze sales. Examples of these types of revenue include; hotel/motel, prepared food, alcoholic beverages. Balanced Budget – As defined in the South Dakota Statutory requirements for municipalities, a budget is considered balanced if the total of all available financial resources equals or exceeds the total of all financial requirements. Bond – A long-term I.O.U. or promise to pay. It is a promise to repay a specific amount of money (face value of the bond) on a particular date which is the maturity date. Bonds are primarily used to finance capital projects. Bonded Debt – That portion of indebtedness represented by outstanding bonds. Budget – A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. Budget Message – The opening section of the budget which provides the Mayor, City Council and public with a general summary of the most important budget issues, changes from the recent fiscal year and recommendations regarding the financial policy for the coming year.

C Capital Assets – Assets of significant value and having a useful life of several years. Capital assets are also called fixed assets. Capital Improvement – Major construction, acquisition or renovation activities which add value to a government’s physical assets or significantly increase their useful lives. Also called Capital Projects. Capital Outlay – Expenditures for the acquisition of capital assets.

193


Cash Basis – The method of accounting under which revenues are recorded when received in cash and expenditures are recorded when paid. Casualty Reserve Fund – Established as authorized by South Dakota Codified Laws to be expended only for the payment of expenses to replace and repair property which was damaged or lost as a result of a casualty loss. Contingency – A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted for.

D Debt Service – Payment of interest and repayment of principal to holders of a government’s debt instruments. Deficit – The excess of an entity’s expenditures or expenses over revenues during a single accounting period. Department - A major administrative division of the City which indicates overall management responsibility for an operation or a group of related operation within a functional area. Depreciation – Expiration in the service life of capital assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy or obsolescence. Discretely Presented Component Unit – Defined by GASB as an entity outside the city, but City Council retains the statutory authority to approve, deny or otherwise modify the Commission’s plans to construct low-income housing units, or to issue, debt, which gives the City Council the ability to impose its will on the Commission. Disbursements – The expenditure of monies from an account.

E E-911 Emergency Fund – Established to account for the $1.25 per phone line surcharge assessed to customers of private phone companies. These funds are used to help defray the cost incurred by the City in providing emergency dispatch services.

Enterprise Fund – A governmental accounting fund in which the services provided are financed and operated similarly to those of a private business. User fees are established and revised to ensure that revenues are adequate to meet all necessary expenditures. The City has established Enterprise Funds for sewer, solid waste and the operation of the airport. Expenditures – Decreases in net financial resources. Where accounts are kept on the accrual or modified accrual basis of accounting, the cost of goods received or services rendered whether cash payments have been made or not. Where accounts are kept on a cash basis, expenditures are recognized only when the cash payments for the above purposes are made.

F Fiscal Year – The time period designated by the City signifying the beginning and end of the financial reporting period. The City has established a January 1 to December 31 fiscal year. Full-Time Equivalent – One person’s work year (1.0 FTE) totals 2080 hours. FTE’s are therefore the number of positions based on total number of hours worked, rather than number of individuals working those hours. Fund – A fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources with all related liabilities and residual equities or balances and changes which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations. Fund Balance – The excess of fund assets over its liabilities. A negative fund balance is sometimes called a deficit. Fund Type – In governmental accounting, all funds are classified into seven generic fund types; General, Special Revenue, Debt Service, Capital Projects, Enterprise, Internal Service and Trust and Agency.

G General Fund – The general operating fund was established to account for resources and uses of general operating functions of City departments. Resources are, in the majority, provided by taxes.

194


Governmental Funds – Funds generally used to account for tax-supported activities. The governmental funds are: General Fund, Special Revenue Funds, Debt Service Funds and Capital Project Funds. Grants – This funding source includes State and Federal subsidies received in aid of the public undertaking.

I Infrastructure – The physical assets of the city such as streets, water, sewer, public buildings and parks.

L Levy – (verb) To impose taxes, special assessments, or service charges for the support of governmental activities. (noun) The total amount of taxes, special assessments or service charges imposed by a government. Liabilities – Debt or other legal obligations arising out of transactions in the past which must be liquidated, renewed or refunded at some future date. This term does not include encumbrances.

M Major Fund – Primary operating fund of the City (General Fund) or it meets the following criteria:

1. Total assets, liabilities, revenues, or expenditures/expenses of the individual governmental or enterprise fund are at least 10 percent of the corresponding total for all funds of that category or type; and, 2. Total assets, liabilities, revenues, or expenditures/expenses of the individual governmental or enterprise fund are at least 5 percent of the corresponding total for all governmental and enterprise funds combined; or, 3. Management has elected to classify one or more governmental or enterprise funds as major for consistency in reporting from year to year, or because of public interest in the fund’s operation.

Maturities – The dates on which the principal or stated values of investments or debt obligations mature and may be reclaimed. Mills – The property tax rate which is based on the valuation of property. A tax rate of one mill produces one dollar of taxes on each $1,000 of property valuation. Modified Accrual Basis – The basis of accounting under which expenditures other than accrued interest on general long-term debt are recorded at the time liabilities are incurred and revenues are recorded when received in cash except for material and/or available revenues, which should be accrued to reflect properly the taxes levied and revenue earned.

N “No Debt” Debt – This term describes a financial debt or obligation of the City that does not reduce or count against the legal debt limit of the City because the repayment of this debt is secured by a surcharge on utility user charges. Non-major Fund – A fund that does not meet the requirements to be considered a major fund.

O Object of Expenditure – As used in expenditure classification, this term applies to the article purchased or the service obtained. Examples are personal services, contractual services, materials and supplies. Operating Budget – A plan of financial operation embodying an estimate of proposed expenditures for the calendar year and the proposed means of financing them (revenue estimates). Operating Transfer – Routine and/or recurring transfers of assets between funds. Legally authorized transfers from a fund receiving revenue to the fund through which the resources are to be expended; transfers of tax revenues from the general fund to special revenue funds or to an enterprise fund and transfers from an enterprise fund. Other Financing Sources – Governmental fund general long term debt proceeds, operating transfer-in and material proceeds of fixed assets dispositions. Such amounts are classified separately from revenues. Other Financing Uses – Governmental fund operating transfers-out. Such amounts are classified separately from expenditures.

P Park & Recreation Fund – Established to account for the operations and maintenance of the City-owned park and recreation facilities and activities, pursuant to South Dakota Codified Laws. Performance Measures – Statistical measures which are collected to show impact of dollars spent on City services. Personal Services – Salaries and wages paid for services performed by employees of the City, and fringe benefit costs associated with these services.

195


Prairie Lakes Wellness Center Fund – Established to account for the operation and maintenance of the Community Recreation Center facility and activities, pursuant to South Dakota Codified Laws. Proprietary Fund – Funds that focus on the determination of operating income, changes in net position, financial position, and cash flows. There are two types of proprietary funds: enterprise funds and internal service funds.

R Reserve – An account used to either set aside budgeted revenues that are not required for expenditures in the current budget year or to earmark revenues for a specific future purpose. Retained Earnings – An equity account reflecting the accumulated earnings of an Enterprise or Internal Service Fund. Revenues – The term designates an increase to a fund’s assets which 1. does not increase a liability (e.g. proceeds from a loan); 2. does not represent a repayment of an expenditure already made; 3. does not represent a cancellation of certain liabilities; 4. does not represent an increase in contributed capital. Revenue Estimate – A formal estimate of how much revenue will be earned from a specific revenue source for some future period typically a future fiscal year.

S Sioux River Watershed Project Fund – Established to account for the different phases of the watershed improvement project which is partially funded by a Section 319 Environmental Protection Agency Grant. Special Assessment – A compulsory levy made against certain properties to defray part or all of the cost of a specific improvement or service deemed to primarily benefit those properties. Special Revenue Fund – Governmental fund type used to account for the proceeds of specific revenue sources (other than for major capital projects) that are legally restricted to expenditures for specific purposes. Special Sales Tax Fund – Established to account for revenues and expenditures of an additional one percent tax on lodging, alcoholic beverages, prepared foods and admissions pursuant to South Dakota Codified Laws.

T Tax Increment Fund – Established to account for the financial activities of a Tax Increment District (TID). These Districts are created to capture the incremental tax revenues generated by the development of the district over a period of 20 years. Tax Levy – The total amount to be raised by general property taxes for the purposes stated in the Ordinance approved by the governing body to the County Auditor. Transfers In/Out – Amounts transferred from one fund to another to assist in financing the service for the recipient fund. Tax Rate – The amount of taxes (mills) levied for each $1,000 of assessed valuation.

U Unassigned Fund Balance – The portion of a fund’s balance that is not restricted for a specific purpose and is available for general appropriation. Urban Renewal Fund – Established to account for operations of the Urban Renewal Board and loans made by the Urban Renewal Board to businesses within the uptown district and the repayments on those loans. User Charges – The payment of a fee for direct receipt of a public service by the party who benefits from the service.

196

City of Watertown 2018 Adopted Budget

Appendix

ACTUAL ACTUAL BUDGET PROJECTED REQUEST MAYOR'S APPROVEDFY 15 FY 16 FY 17 FY 17 FY 18 BUDGET FY 18

101 GENERAL FUND

410 GENERAL GOVERNMENT411 LEGISLATIVE

411.10 Mayor & City Council 330,680 318,053 330,470 316,545 336,000 334,500 330,650 411.50 Contingency Account - - 300,000 - 300,000 300,000 300,000

TOTAL LEGISLATIVE 330,680 318,053 630,470 316,545 636,000 634,500 630,650

415 FINANCIAL ADMINISTRATION415.20 Attorney 157,641 158,753 147,210 139,923 239,020 156,720 156,720 415.30 Finance Office 618,599 688,178 719,300 663,664 697,375 697,375 697,375 415.41 Civil Service - - - - - - -

TOTAL FINANCIAL ADMINISTRATION 776,240 846,931 866,510 803,587 936,395 854,095 854,095

419 OTHER 419.15 Contr. to External Organizations 177,669 181,000 186,500 195,470 201,000 192,500 200,500 419.33 Information Technology 205,143 264,046 295,200 302,649 345,600 343,825 357,325 419.41 City Hall 74,564 73,128 75,450 69,583 77,625 77,625 94,275 419.60 Engineering Department 558,579 609,127 619,540 572,324 638,250 618,250 618,250

TOTAL OTHER 1,015,955 1,127,301 1,176,690 1,140,026 1,262,475 1,232,200 1,270,350

420 PUBLIC SAFETY

421 POLICE421.00 Police Department 3,400,659 3,509,812 3,630,520 3,480,312 3,765,070 3,691,820 3,691,820

TOTAL POLICE 3,400,659 3,509,812 3,630,520 3,480,312 3,765,070 3,691,820 3,691,820

422 FIRE DEPARTMENT422.20 Fire Fighting 1,065,693 1,090,107 1,090,970 1,071,501 1,214,870 1,154,870 1,156,870 422.91 Ambulance 2,316,665 2,562,100 2,560,500 2,584,015 2,634,025 2,611,825 2,611,825

TOTAL FIRE DEPARTMENT 3,382,358 3,652,207 3,651,470 3,655,516 3,848,895 3,766,695 3,768,695

430 PUBLIC WORKS

431 STREETS AND HIGHWAYS431.20 Street Department 1,343,319 2,008,002 1,823,400 1,774,899 1,822,900 1,516,900 1,516,900 431.25 Snow Removal 180,229 515,099 737,250 722,930 750,300 750,300 750,300 431.60 Street Lighting 486,488 501,536 515,600 525,133 536,200 536,200 536,200

TOTAL STREETS AND HIGHWAYS 2,010,036 3,024,637 3,076,250 3,022,962 3,109,400 2,803,400 2,803,400

432 SANITATION432.54 Water Resources 41,471 41,505 63,675 42,673 63,700 63,700 63,700

TOTAL SANITATION 41,471 41,505 63,675 42,673 63,700 63,700 63,700

437 CEMETERY437.00 Cemetery 175,383 262,576 199,400 196,208 202,000 202,000 202,000

TOTAL CEMETERY 175,383 262,576 199,400 196,208 202,000 202,000 202,000

440 HEALTH & WELFARE

441 HEALTH & WELFARE441.32 Mosquito Control 81,429 38,306 - - - - - 441.43 Animal Control/Community Service Officer 63,307 65,749 114,760 108,544 77,825 77,825 77,825

TOTAL HEALTH & WELFARE 144,736 104,055 114,760 108,544 77,825 77,825 77,825

450 CULTURE & RECREATION

452 PARKS452.40 Forestry 183,169 209,272 246,050 227,141 283,635 228,635 228,635

TOTAL PARKS 183,169 209,272 246,050 227,141 283,635 228,635 228,635

455 LIBRARY455.00 Library 934,517 925,096 958,325 893,138 960,125 945,075 945,075

TOTAL LIBRARY 934,517 925,096 958,325 893,138 960,125 945,075 945,075

460 CONSERVATION AND DEVELOPMENT

465 BUILDING SERVICES465.12 Building Services Department 283,188 276,824 311,200 310,393 422,000 353,030 353,030

TOTAL BUILDING SERVICES 283,188 276,824 311,200 310,393 422,000 353,030 353,030

EXPENDITURESGENERAL FUND

197


Appendix


490 MISCELLANEOUS

493 TRANSFERS493.11 Transfer Out - Park & Rec 1,700,000 1,700,000 1,700,000 1,700,000 1,700,000 1,700,000 1,700,000 493.12 Trans Out - Airport 200,000 317,000 300,000 300,000 300,000 300,000 300,000 493.13 Trans Out - Upper Big Sioux 50,000 50,000 50,000 50,000 50,000 50,000 50,000 493.14 Transfer Out - Rec Center 35,000 39,000 - - - - - 493.20 Trans Out - E-911 - 50,000 100,000 100,000 75,000 75,000 75,000 493.22 Transfer Out - Event Center 75,000 50,000 50,000 50,000 50,000 50,000 50,000

TOTAL TRANSFERS 2,060,000 2,206,000 2,200,000 2,200,000 2,175,000 2,175,000 2,175,000

TOTAL GENERAL FUND 14,738,392 16,504,269 17,125,320 16,397,045 17,742,520 17,027,975 17,064,275

CAPITAL OUTLAY ACCUMULATION:CARRIED OVER FROM 2017 704,100 ACCUMULATED IN 2018 565,350

SUBTOTAL - CAPITAL OUTLAY ACCUMULATIONS 1,269,450

ENDING FUND BALANCE 4,960,061

TOTAL GENERAL FUND REQUIREMENTS 23,293,786


MAYOR & CITY COUNCIL360 MISCELLANEOUS

36909 Other Misc. Revenue 3,808 7,431 - 4,235 - - - TOTAL MISCELLANEOUS 3,808 7,431 - 4,235 - - -

TOTAL MAYOR & CITY COUNCIL 3,808 7,431 - 4,235 - - -

COURT350 FINES & FORFEITS

35101 Court Fines 14,524 21,844 15,000 27,044 22,000 22,000 22,000 TOTAL FINES & FORFEITS 14,524 21,844 15,000 27,044 22,000 22,000 22,000

TOTAL COURT 14,524 21,844 15,000 27,044 22,000 22,000 22,000

ATTORNEY360 MISCELLANEOUS REVENUES

36909 Other Misc. Revenue 46 41,957 37,105 43,480 59,780 - - TOTAL MISCELLANEOUS REVENUES 46 41,957 37,105 43,480 59,780 - -

TOTAL ATTORNEY 46 41,957 37,105 43,480 59,780 - -

FINANCE OFFICE310 TAXES

31101 Property Taxes 3,164,375 3,280,188 3,338,800 3,336,730 3,445,100 3,445,100 3,445,100 31102 Delinquent (36) 124 - - - - - 31107 Mobile Home Taxes 929 126 1,000 911 1,000 1,000 1,000 31300 Sales Tax and Use Tax 7,148,078 7,127,518 6,900,000 7,056,243 6,950,000 6,950,000 6,950,000 31305 Sales Tax - Audits 67,684 43,945 5,000 53,693 20,000 20,000 20,000 31400 Gross Rec & Business Tax 367,737 359,012 370,000 342,656 350,000 350,000 350,000 31901 Penalty & Interest 7,485 6,768 5,000 4,978 5,000 5,000 5,000 TOTAL TAXES 10,756,252 10,817,681 10,619,800 10,795,211 10,771,100 10,771,100 10,771,100

320 LICENSES & PERMITS32101 Alcoholic Bev License 71,038 71,388 70,000 69,713 70,000 70,000 70,000 32106 Prof & Occupational 15,878 13,505 13,000 15,110 13,000 13,000 13,000 32107 Amusements 3,732 3,624 3,900 3,564 3,900 3,900 3,900 32111 Video Lottery License 16,550 17,300 17,000 17,200 17,000 17,000 17,000 TOTAL LICENSES & PERMITS 107,198 105,817 103,900 105,587 103,900 103,900 103,900

330 INTERGOVERNMENTAL REVENUE33503 Bank Franchise Tax 137,288 152,200 150,000 77,942 80,000 80,000 80,000 33508 Liquor Tax Reversion 133,990 140,096 135,000 134,420 135,000 135,000 135,000 33900 Pmt. In Lieu of Taxes 1,878 4,406 1,800 1,983 2,000 2,000 2,000 TOTAL INTERGOVERNMENTAL REVENUE 273,156 296,702 286,800 214,345 217,000 217,000 217,000

311.10

GENERAL FUND

312.60

315.20

GENERAL FUNDREVENUES

315.30

315.30

EXPENDITURES

315.30

198

City of Watertown 2018 Adopted BudgetAppendix

ACTUAL ACTUAL BUDGET PROJECTED REQUEST MAYOR'S APPROVED

FY 15 FY 16 FY 17 FY 17 FY 18 BUDGET FY 18360 MISCELLANEOUS REVENUE

36100 Interest Earned 32,037 40,482 40,000 48,079 40,000 40,000 40,000 36909 Other Misc. Revenue 139,647 76,293 75,000 59,317 60,000 60,000 60,000 36910 Cash Short & Over 19 - - - - - - TOTAL MISCELLANEOUS REVENUE 171,703 116,775 115,000 107,396 100,000 100,000 100,000

390 OTHER FINANCING SOURCES39101 Sale of General Fixed Assets 92 1,910 - 11,638 - - - 39111 Transfer In - Municipal Utilities Fund 1,198,400 1,198,400 1,222,370 1,222,370 1,246,810 1,246,810 1,246,810 39119 Transfer In - Solid Waste & Sewer Funds 462,950 491,575 504,750 504,750 507,610 507,610 507,610 TOTAL OTHER FINANCING SOURCES 1,661,442 1,691,885 1,727,120 1,738,758 1,754,420 1,754,420 1,754,420

TOTAL FINANCE OFFICE 12,969,751 13,028,860 12,852,620 12,961,297 12,946,420 12,946,420 12,946,420

CITY HALL360 MISCELLANEOUS REVENUE

36200 Rentals - Building - - - - - - 2,400 36909 Other Misc. Revenue 954 - - - - - - TOTAL MISCELLANEOUS REVENUE 954 - - - - - 2,400

TOTAL CITY HALL 954 - - - - - 2,400

ENGINEERING DEPARTMENT320 LICENSES & PERMITS

32205 Grading/Excavation Permits - - - 2,525 2,500 2,500 2,500 TOTAL LICENSES & PERMITS REVENUE - - - 2,525 2,500 2,500 2,500

340 CHARGES FOR GOODS AND SERVICES34103 Zoning & Subdivision Fees 20,726 18,763 18,000 14,141 14,000 14,000 14,000 34105 Sale of Maps and Publications 196 104 100 91 100 100 100 TOTAL CHARGES FOR GOODS & SERVICES 20,922 18,867 18,100 14,232 14,100 14,100 14,100

360 MISCELLANEOUS REVENUE36909 Other Misc. Revenue 1,022 665 1,500 672 1,000 1,000 1,000 TOTAL MISCELLANEOUS REVENUE 1,022 665 1,500 672 1,000 1,000 1,000

390 OTHER FINANCING SOURCES39101 Sale of General Fixed Assets - 122 - - - - - TOTAL OTHER FINANCING SOURCES - 122 - - - - -

TOTAL ENGINEERING DEPARTMENT 21,944 19,654 19,600 17,429 17,600 17,600 17,600

POLICE DEPARTMENT330 INTERGOVERNMENTAL REVENUE

33115 Homeland Security Grant 8,755 44,292 15,000 14,540 15,000 15,000 15,000 33120 TSA Airport Grant 16,205 730 20,000 9,730 20,000 20,000 20,000 33142 BPV Grant 2,297 3,276 2,000 966 2,400 2,400 2,400 33144 ICAC Grant 1,644 - 2,500 - - - - 33403 Highway Safety Grant 14,913 17,513 15,000 15,025 16,000 16,000 16,000 TOTAL INTERGOVERNMENTAL REVENUE 43,814 65,811 54,500 40,261 53,400 53,400 53,400

340 CHARGES FOR GOODS AND SERVICES34201 Special Police Services 80,916 82,972 80,000 83,000 83,000 83,000 83,000 TOTAL CHARGES FOR GOODS & SERVICES 80,916 82,972 80,000 83,000 83,000 83,000 83,000

350 FINES AND FORFEITS35103 Parking Fines 19,420 35,162 26,000 34,480 30,000 30,000 30,000 TOTAL FINES AND FORFEITS 19,420 35,162 26,000 34,480 30,000 30,000 30,000

360 MISCELLANEOUS REVENUE36700 Donations 43,000 11,100 15,000 8,500 10,500 10,500 10,500 36710 DARE Donations 2,750 2,250 - 4,308 4,300 4,300 4,300 36909 Other Misc. Revenue 54,746 66,027 46,000 40,171 43,000 43,000 43,000 36910 Cash Short & Over 1 - - - - - - TOTAL MISCELLANEOUS REVENUE 100,497 79,377 61,000 52,979 57,800 57,800 57,800

390 OTHER FINANCING SOURCES39101 Sale of General Fixed Assets 50,168 2,958 - - - - - TOTAL OTHER FINANCING SOURCES 50,168 2,958 - - - - -

TOTAL POLICE DEPARTMENT 294,815 266,280 221,500 210,720 224,200 224,200 224,200

321.00

321.00

319.41

319.60

321.00

319.60

319.60

321.00

319.60

GENERAL FUND

REVENUES

315.30

315.30

199


Appendix


FIRE FIGHTING330 INTERGOVERNMENTAL REVENUE

33113 FEMA Grants (SAFER & AFG) 33,987 - - - - - - 33115 Homeland Security Grant 37,021 57,173 10,000 36,168 10,000 10,000 10,000 33401 Fire Protection Grant 33,968 38,095 22,000 36,000 20,000 20,000 20,000 33512 Fire Ins Premium Reversion 78,971 83,965 70,000 85,000 80,000 80,000 80,000 TOTAL INTERGOVERNMENTAL REVENUE 183,947 179,233 102,000 157,168 110,000 110,000 110,000

340 CHARGES FOR GOODS AND SERVICES34202 Fire Protection Services 75,192 73,435 85,000 77,661 90,000 90,000 90,000 TOTAL CHARGES FOR GOODS & SERVICES 75,192 73,435 85,000 77,661 90,000 90,000 90,000

360 MISCELLANEOUS REVENUE36700 Donations 2,665 10,525 3,000 800 36909 Other Misc. Revenue 7,287 3,578 3,000 4,344 3,000 3,000 3,000 TOTAL MISCELLANEOUS REVENUE 9,952 14,103 6,000 5,144 3,000 3,000 3,000

390 OTHER FINANCING SOURCES39101 Sale of General Fixed Assets 39 563 - - - - - TOTAL OTHER FINANCING SOURCES 39 563 - - - - -

TOTAL FIREFIGHTING 269,130 267,334 193,000 239,973 203,000 203,000 203,000

AMBULANCE340 CHARGES FOR GOODS AND SERVICES

34207 Ambulance Charges 982,310 1,030,490 890,000 1,074,961 1,000,000 1,011,250 1,011,250 34210 Ambulance Standby - 725 - 400 - - - TOTAL CHARGES FOR GOODS & SERVICES 982,310 1,031,215 890,000 1,075,361 1,000,000 1,011,250 1,011,250

360 MISCELLANEOUS REVENUE36700 Donations 1,000 - 1,000 - - - - 36909 Other Misc. Revenue 26,596 18,231 12,000 22,981 12,000 12,000 12,000 TOTAL MISCELLANEOUS REVENUE 27,596 18,231 13,000 22,981 12,000 12,000 12,000

TOTAL AMBULANCE 1,009,906 1,049,446 903,000 1,098,342 1,012,000 1,023,250 1,023,250

STREET DEPARTMENT310 TAXES

31204 Weed Assessments 600 650 2,000 700 1,000 1,000 1,000 TOTAL TAXES 600 650 2,000 700 1,000 1,000 1,000

330 INTERGOVERNMENTAL REVENUE33506 Motor Vehicle License 164,515 173,581 150,000 165,542 160,000 160,000 160,000 33507 State Highway & Bridge 476,727 456,262 450,000 456,532 450,000 450,000 450,000 33801 County Road 23,002 23,002 26,000 24,000 26,000 26,000 26,000 33803 Wheel Tax 6,955 6,980 7,000 7,045 7,000 7,000 7,000 TOTAL INTERGOVERNMENTAL 671,199 659,825 633,000 653,119 643,000 643,000 643,000

340 CHARGES FOR GOODS AND SERVICES34309 Other 18,468 20,545 7,000 3,246 7,000 7,000 7,000 TOTAL CHARGES FOR GOODS & SERVICES 18,468 20,545 7,000 3,246 7,000 7,000 7,000

360 MISCELLANEOUS REVENUE36301 Special Assessments 30,965 143,924 30,000 99,687 40,000 40,000 40,000 36302 Int./Penalty Coll by County 9,677 5,801 7,000 7,256 7,000 7,000 7,000 36909 Other Misc. Revenue 14,403 5,143 4,000 6,816 5,000 5,000 5,000 TOTAL MISCELLANEOUS REVENUE 55,045 154,868 41,000 113,759 52,000 52,000 52,000

380 ENTERPRISE OPERATING331.20 38302 Penalty - Treas. Collections 60 20 - - - - -

TOTAL ENTERPRISE OPERATING 60 20 - - - - -

390 OTHER FINANCING SOURCES39101 Sale of General Fixed Assets 754 3,017 - - - - - TOTAL OTHER FINANCING SOURCES 754 3,017 - - - - -

TOTAL STREET DEPARTMENT 746,126 838,925 683,000 770,824 703,000 703,000 703,000

REVENUES

322.20

322.20

331.20

331.20

331.20

322.20

322.91

322.91

322.20

331.20

331.20

GENERAL FUND

200


Appendix


WATER RESOURCES360 MISCELLANEOUS REVENUE

36301 Special Assessments - 1,485 - - - - - TOTAL MISCELLANEOUS REVENUE - 1,485 - - - - -

TOTAL WATER RESOURCES - 1,485 - - - - -

CEMETERY380 ENTERPRISE OPERATING REVENUE

38601 Sale of Lots 63,340 61,150 60,000 62,520 62,000 62,000 62,000 38602 Grave Digging Charges 69,906 59,028 57,750 58,473 59,000 59,000 59,000 38603 Annual & Perpetual Care 4,325 2,582 3,150 2,965 3,200 3,200 3,200 38604 Sale of Niches 4,465 5,410 4,000 7,225 6,000 6,000 6,000 38607 Recording Fees 1,080 1,020 1,000 1,060 1,000 1,000 1,000 38609 Other 3,703 4,350 5,000 5,177 5,000 5,000 5,000 TOTAL ENTERPRISE OPERATING REVENUE 146,819 133,540 130,900 137,420 136,200 136,200 136,200

TOTAL CEMETERY 146,819 133,540 130,900 137,420 136,200 136,200 136,200

MOSQUITO CONTROL330 INTERGOVERNMENTAL REVENUE

33499 Other State Grants 7,635 6,690 - - - - - 36909 Other Misc. Revenue 162 - - - - - - TOTAL INTERGOVERNMENTAL REVENUE 7,797 6,690 - - - - -

TOTAL MOSQUITO CONTROL 7,797 6,690 - - - - -

ANIMAL CONTROL/COMMUNITY SERVICE OFFICER340 CHARGES FOR GOODS AND SERVICES

34505 Animal Control & Shelter Fees 1,525 1,930 2,000 1,580 2,000 2,000 2,000 TOTAL CHARGES FOR GOODS & SERVICES 1,525 1,930 2,000 1,580 2,000 2,000 2,000

ANIMAL CONTROL 1,525 1,930 2,000 1,580 2,000 2,000 2,000

FORESTRY320 LICENSES & PERMITS

32109 Other 27 18 - 23 - - - TOTAL LICENSES & PERMITS 27 18 - 23 - - -

360 MISCELLANEOUS REVENUE36909 Other Misc. Revenue 4,012 9,700 3,000 3,949 3,500 3,500 3,500 TOTAL MISCELLANEOUS REVENUE 4,012 9,700 3,000 3,949 3,500 3,500 3,500

TOTAL FORESTRY 4,039 9,718 3,000 3,972 3,500 3,500 3,500

LIBRARY330 INTERGOVERNMENTAL REVENUE

33499 Other State Grants - ILS Conversion - 13,049 - - - - - 33812 Hamlin County Revenue - - 250 - - - - TOTAL INTERGOVERNMENTAL REVENUE - 13,049 250 - - - -

340 CHARGES FOR GOODS & SERVICES34715 LATI Service Agreement - 3,190 - - - - - TOTAL CHARGES FOR GOODS & SERVICES - 3,190 - - - - -

360 MISCELLANEOUS REVENUE36909 Other Miscellaneous Revenue 10,484 1,891 - 77 - - - TOTAL MISCELLANEOUS REVENUE 10,484 1,891 - 77 - - -

REVENUES

332.54

GENERAL FUND

355.00

341.43

337.00

341.32

352.40

355.00

355.00

201


Appendix


390 OTHER FINANCING SOURCES39101 Sale of General Fixed Assets 34 173 - - - - - TOTAL OTHER FINANCING SOURCES 34 173 - - - - -

TOTAL LIBRARY 10,518 18,303 250 77 - - -

BUILDING SERVICES320 LICENSES AND PERMITS

365.12 32201 Building Permits 116,439 147,777 125,000 166,444 135,000 135,000 135,000 32202 Contractor License Fee 5,420 5,747 4,800 6,789 5,500 5,500 5,500 32205 Excavation Permits 1,730 (130) 1,500 1,260 - - - 32210 Moving Permits 775 950 800 725 800 800 800 32211 Sign Permits 2,745 2,790 2,500 2,000 2,500 2,500 2,500 TOTAL LICENSES AND PERMITS 127,109 157,134 134,600 177,218 143,800 143,800 143,800

340 CHARGES FOR GOODS AND SERVICES365.12 34103 Zoning & Subdivision Fees 7,488 5,691 5,000 5,225 5,000 5,000 5,000

34901 Penalty & Interest 87 33 - - - - - TOTAL CHARGES FOR GOODS & SERVICES 7,575 5,724 5,000 5,225 5,000 5,000 5,000

360 MISCELLANEOUS REVENUE365.12 36909 Other Misc. Revenue 4,740 3,985 4,500 3,936 4,500 4,500 4,500

36910 Cash Short & Over 1 18 - - - - - TOTAL MISCELLANEOUS REVENUE 4,741 4,003 4,500 3,936 4,500 4,500 4,500

TOTAL BUILDING SERVICES 139,425 166,861 144,100 186,379 153,300 153,300 153,300

TOTAL GENERAL FUND 15,641,127 15,880,258 15,205,075 15,702,772 15,483,000 15,434,470 15,436,870

ESTIMATED FUND BALANCE 12-31-17 7,856,916 MEANS OF FINANCE - SUBTOTAL 23,293,786 TOTAL GENERAL FUND MEANS OF FINANCE 23,293,786

GENERAL FUND

355.00

REVENUES

202

101 GENERAL FUND410 GENERAL GOVERNMENT411.10 MAYOR & CITY COUNCIL

ACTUAL ACTUAL BUDGET TOTAL REQUEST MAYOR'S APPROVEDFY 15 FY 16 FY 17 FY 17 FY 18 BUDGET FY 18

410 PERSONAL SERVICES41100 Supervision Salary 171,220 183,060 186,440 186,358 190,500 190,500 186,750 41101 Clerical & Oper Salary 19,844 20,646 21,060 20,240 19,950 19,950 19,950 41200 OASI-Employer Contributions 13,293 14,716 15,320 14,657 16,000 16,000 16,000 41300 Retirement and Pension 5,470 5,988 6,100 5,854 6,150 6,150 6,050 41400 Worker's Comp Insurance 562 496 600 638 700 700 700 41500 Group Health Insurance 13,455 13,921 15,000 12,439 13,000 13,000 13,000

TOTAL PERSONAL SERVICES 223,844 238,827 244,520 240,186 246,300 246,300 242,450

420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 14,296 718 1,000 1,228 1,300 1,300 1,300 42203 Consultant Services - - - 1,500 1,500 - - 42600 Office Supplies 871 956 1,500 4,023 1,500 1,500 1,500 42618 Postage 510 686 550 200 700 700 700 42620 Other Supplies 691 745 750 250 750 750 750 42701 Travel Exp Personnel 5,464 10,735 10,000 8,623 10,000 10,000 10,000 42702 Subsc & Membership 10,831 11,083 11,000 10,851 12,000 12,000 12,000 42703 Professional Advice & Workshops 4,438 3,060 5,000 4,290 5,000 5,000 5,000 42805 Phone-Monthly Service 744 930 1,000 1,742 1,800 1,800 1,800 42806 Phone-Long Distance 134 113 150 - 150 150 150 42900 Awards and Indemnities 15,496 15,497 15,500 14,737 15,500 15,500 15,500 42904 Special Projects 24,035 23,042 22,500 22,185 22,500 22,500 22,500 42911 Council Projects 28,365 8,385 15,000 5,110 15,000 15,000 15,000 42912 Gov - TV - 1,777 - - - - - 42913 Disabilities Council 961 1,499 2,000 1,620 2,000 2,000 2,000

TOTAL OTHER CURRENT EXPENDITURES 106,836 79,226 85,950 76,359 89,700 88,200 88,200

TOTAL BUDGET - MAYOR & COUNCIL 330,680 318,053 330,470 316,545 336,000 334,500 330,650

203

101 GENERAL FUND410 GENERAL GOVERNMENT411.50 CONTINGENCY ACCOUNT


450 OTHER EXPENDITURES45601 Contingency Account - - 300,000 - 300,000 300,000 300,000

TOTAL OTHER EXPENDITURES - - 300,000 - 300,000 300,000 300,000

TOTAL BUDGET - CONTINGENCY ACCOUNT - - 300,000 - 300,000 300,000 300,000

204

101 GENERAL FUND410 GENERAL GOVERNMENT415.20 ATTORNEY


410 PERSONAL SERVICES41100 Supervision Salary 106,288 67,503 80,000 79,972 144,300 81,600 81,600 41101 Clerical & Oper Salary 19,845 20,647 21,060 20,240 19,950 19,950 19,950 41200 OASI-Employer Contributions 9,364 6,447 7,250 6,791 11,650 7,300 7,300 41300 Retirement and Pensions 7,568 4,658 6,100 5,831 9,850 6,100 6,100 41400 Worker's Comp Insurance 199 204 300 88 450 300 300 41500 Group Insurance 9,476 8,460 15,000 14,320 28,850 17,500 17,500


420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 123 238 250 399 450 450 450 42200 Consultant Services - 43,501 3,000 1,500 10,000 10,000 10,000 42600 Office Supplies 1,117 1,011 1,500 754 1,200 1,200 1,200 42618 Postage 11 164 200 182 300 300 300 42623 Computer Supplies and Software 418 537 800 706 - - - 42635 Resource Material 67 2,000 7,000 5,500 7,420 7,420 7,420 42701 Travel Exp Personnel 100 1,320 1,500 328 1,200 1,200 1,200 42702 Subsc & Membership 1,931 853 2,000 1,985 2,000 2,000 2,000 42805 Phone-Monthly Service 1,082 1,170 1,100 1,327 1,400 1,400 1,400 42806 Phone-Long Distance 52 40 150 - - - -


TOTAL BUDGET - ATTORNEY 157,641 158,753 147,210 139,923 239,020 156,720 156,720

205

101 GENERAL FUND410 GENERAL GOVERNMENT415.30 FINANCE OFFICE


410 PERSONAL SERVICES41100 Supervision Salary 199,648 208,557 213,000 212,948 217,300 217,300 217,300 41101 Clerical & Oper Salary 172,116 179,196 182,900 172,554 180,900 180,900 180,900 41102 Temporary Salaries 900 - 1,600 2,822 - - - 41109 Overtime - - - 47 - - - 41200 OASI-Employer Contributions 24,828 27,897 29,300 28,517 30,425 30,425 30,425 41300 Retirement and Pensions 21,138 23,265 23,800 22,977 24,000 24,000 24,000 41400 Worker's Comp Insurance 855 804 1,100 965 1,100 1,100 1,100 41500 Group Health Insurance 61,172 70,116 67,000 57,040 58,300 58,300 58,300 41501 Retiree Health Insurance 2,592 - - - - - - 41502 Group Health Premium Reimb 27,048 43,300 75,000 40,054 60,000 60,000 60,000


420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 964 14,033 1,100 1,982 2,200 2,200 2,200 42202 Auditing & Acct Service 25,154 27,498 28,700 28,505 29,750 29,750 29,750 42203 Consultant Services 4,081 11,400 4,000 - 4,000 4,000 4,000 42208 Software 15,472 16,692 17,500 17,135 18,500 18,500 18,500 42219 Banking Services 23,642 25,020 23,000 26,208 23,000 23,000 23,000 42229 Election Judges 1,502 - 4,000 4,644 - - - 42300 Publication & Rec Fees 16,947 17,649 17,000 18,926 19,000 19,000 19,000 42501 Equip Maintenance 125 - - - - - - 42551 Copier Maintenance 1,458 1,219 1,500 1,475 1,500 1,500 1,500 42600 Office Supplies 7,790 6,484 11,000 9,124 11,000 11,000 11,000 42618 Postage 3,539 4,500 4,000 3,814 4,000 4,000 4,000 42634 Election Supplies 1,667 - 2,000 2,444 - - - 42701 Travel Exp Personnel 2,020 4,182 6,500 4,648 5,000 5,000 5,000 42702 Subsc & Membership 2,284 2,855 3,500 3,031 3,500 3,500 3,500 42805 Phone-Monthly Service 1,548 1,960 1,600 3,804 3,900 3,900 3,900 42806 Phone-Long Distance 109 155 200 - - - -


430 CAPITAL OUTLAY43606 Office Equipment - 1,396 - - - - -

TOTAL CAPITAL OUTLAY - 1,396 - - - - -

TOTAL BUDGET - FINANCE OFFICE 618,599 688,178 719,300 663,664 697,375 697,375 697,375

206

101 GENERAL FUND410 GENERAL GOVERNMENT419.15 CONTRIBUTIONS TO EXTERNAL ORGANIZATIONS


450 OTHER EXPENDITURES42628 Dive Rescue 18,000 18,000 18,000 18,000 18,500 18,000 18,000 45442 Watertown Area Transit 47,169 40,500 40,500 49,470 40,500 40,500 40,500 45443 Humane Society 32,000 32,000 32,000 32,000 32,000 32,000 32,000 45444 Human Service Agency 14,500 14,500 14,500 14,500 14,500 14,500 14,500 45451 Watertown Community Band 24,000 24,000 24,750 24,750 24,750 24,750 24,750 45455 Beacon Center 6,000 6,000 10,000 10,000 10,000 10,000 10,000 45456 ICAP 5,000 5,000 5,000 5,000 8,000 5,000 5,000 45459 Cookin' on Kampeska - 10,000 10,000 10,000 10,000 10,000 18,000 45464 Watertown Volunteer Center 6,000 6,000 6,750 6,750 6,750 6,750 6,750 45602 Watertown Artwalk Inc. - - - - 5,000 5,000 5,000 45703 Salvation Army 3,000 3,000 3,000 3,000 3,000 3,000 3,000 45704 Codington County Historical Society 10,000 10,000 10,000 10,000 11,000 11,000 11,000 45707 Mellette Memorial Association 10,000 10,000 10,000 10,000 12,000 10,000 10,000 45709 Watertown Business Assoc. 2,000 2,000 2,000 2,000 2,000 2,000 2,000

TOTAL OTHER EXPENDITURES 177,669 181,000 186,500 195,470 201,000 192,500 200,500

TOTAL BUDGET - EXTERNAL ORGANIZATIONS 177,669 181,000 186,500 195,470 201,000 192,500 200,500

207

101 GENERAL FUND 419 GENERAL GOVERNMENT419.33 INFORMATION TECHNOLOGY


410 PERSONAL SERVICES41100 Supervision Salary 102,856 154,927 160,450 161,890 167,800 167,800 167,800 41102 Temporary Salaries - - - - 2,500 2,500 2,500 41200 OASI-Employer Contributions 7,365 10,902 11,800 11,434 12,400 12,400 12,400 41300 Retirement and Pensions 6,171 9,295 9,650 9,757 9,950 9,950 9,950 41400 Worker's Comp Insurance 349 379 500 399 550 550 550 41500 Group Health Insurance 22,869 27,616 25,600 28,514 25,650 25,650 25,650


420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 594 758 800 1,138 1,200 1,200 1,200 42203 Consulting Services 44 - - - - - - 42300 Publication & Rec. Fees 434 - - - - - - 42501 Equip. Maintenance - - 1,500 1,200 1,500 1,500 1,500 42506 Repairs to Vehicles 9 810 500 500 500 500 500 42511 Computer Renewal/Maintenance 6,673 5,957 14,000 12,258 15,000 15,000 15,000 42600 Office Supplies 1,030 686 1,000 734 1,000 1,000 1,000 42603 Motor Fuel & Lubricants 185 430 1,000 822 1,000 1,000 1,000 42618 Postage - 51 50 125 100 100 100 42623 Computer Supplies and Software 6,965 6,375 4,000 3,285 4,000 4,000 4,000 42701 Travel Exp Personnel - 342 3,000 2,500 3,000 3,000 3,000 42702 Subsc & Membership 100 - 250 250 250 250 250 42805 Phone-Monthly Service 540 975 850 1,848 2,450 2,450 2,450 42806 Phone-Long Distance 20 48 50 - - - - 42810 City Internet - - - 2,500 13,000 13,000 13,000 42817 Email Service - - - - - - 13,500 42912 GOV-TV - - 2,000 2,154 2,500 2,500 2,500


430 CAPITAL OUTLAY43500 Furniture, Fixtures & Equipment 2,322 - - - - - - 43602 Computer Equip/Software-Mayor 1,759 330 - - 17,775 17,775 17,775 43602 Computer Equip/Software-Attorney - 888 1,200 929 375 375 375 43602 Computer Equip/Software-Finance 12,056 1,954 4,500 3,752 3,500 3,500 3,500 43602 Computer Equip/Software-IT 1,688 - 15,500 14,255 - - - 43602 Computer Equip/Software-City Hall - 1,345 - 9,207 1,200 1,200 1,200 43602 Computer Equip/Software-Engineering 11,688 337 7,500 6,481 7,500 7,500 7,500 43602 Computer Equip/Software-PD 14,852 18,521 4,500 4,375 6,000 6,000 6,000 43602 Computer Equip/Software-Fire - - - - 12,000 12,000 12,000 43602 Computer Equip/Software-Ambulance - - 5,000 4,650 10,000 10,000 10,000 43602 Computer Equip/Software-Street - 5,776 2,000 1,081 3,500 3,500 3,500 43602 Computer Equip/Software-Cemetery - - - - 275 275 275 43602 Computer Equip/Software-Forestry - - - - 1,500 1,500 1,500 43602 Computer Equip/Software-Building Svs 5,322 4,472 7,000 6,524 6,875 5,100 5,100 43602 Computer Equip/Software-P&R Supv 1,574 1,257 - - - - - 43602 Computer Equip/Software-P&R Golf - - 2,000 1,806 3,000 3,000 3,000 43602 Computer Equip/Software-P&R Aquatic - 1,257 - - 550 550 550 43602 Computer Equip/Software-P&R Aud - - 2,000 1,974 3,700 3,700 3,700 43602 Computer Equip/Software-P&R Zoo - 8,358 7,000 6,307 3,500 3,500 3,500

TOTAL CAPITAL OUTLAY 48,939 44,495 58,200 61,341 81,250 79,475 79,475

TOTAL BUDGET - INFORMATION TECHNOLOGY 205,143 264,046 295,200 302,649 345,600 343,825 357,325

208

101 GENERAL FUND410 GENERAL GOVERNMENT419.41 CITY HALL


410 PERSONAL SERVICES41101 Clerical & Oper. Salary - - - 10,736 15,930 15,930 15,930 41102 Temporary Salary - - - 461 - - - 41200 OASI-Employer Contributions - - - 833 1,200 1,200 1,200 41300 Retirement and Pensions - - - 651 975 975 975 41400 Worker's Comp Insurance - - - - 750 750 750 41500 Group Health Insurance - - - 2,399 3,520 3,520 3,520

TOTAL PERSONAL SERVICES - - - 15,080 22,375 22,375 22,375

420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 5,089 4,873 5,000 5,834 6,100 6,100 6,350 42501 Equipment Maintenance 8,877 7,620 8,000 8,310 9,000 9,000 9,000 42502 Bldg Maintenance 15,708 17,787 14,000 13,896 14,000 14,000 17,000 42504 Maintenance of Other - - - - - - 2,000 42601 Cleaning Supplies 443 534 500 2,095 2,500 2,500 3,000 42612 Food 1,962 2,085 2,000 1,939 2,000 2,000 2,000 42617 Cleaning Service 22,934 22,847 24,000 1,968 - - 6,600 42620 Other Supplies 2,274 2,248 2,800 2,294 2,500 2,500 3,500 42801 Natural Gas 3,632 2,808 4,500 4,462 4,500 4,500 5,000 42802 Electricity 12,392 11,309 13,300 12,547 13,300 13,300 15,600 42803 Water 930 759 1,000 879 1,000 1,000 1,250 42804 Sewer 323 258 350 279 350 350 600


TOTAL BUDGET - CITY HALL 74,564 73,128 75,450 69,583 77,625 77,625 94,275

209

101 GENERAL FUND410 GENERAL GOVERNMENT419.60 ENGINEERING DEPARTMENT


410 PERSONAL SERVICES41100 Supervision Salary 177,207 230,148 235,750 209,907 227,100 227,100 227,100 41101 Clerical & Oper Salary 162,811 159,193 169,700 169,257 173,100 173,100 173,100 41102 Temporary Salaries 125 6,247 13,800 7,200 7,200 7,200 7,200 41200 OASI-Employer Contributions 25,299 29,155 31,000 27,423 30,200 30,200 30,200 41300 Retirement & Pensions 20,401 23,130 24,350 22,473 24,000 24,000 24,000 41400 Workers Comp Insurance 2,884 3,075 4,000 3,075 4,000 4,000 4,000 41500 Group Health Insurance 59,503 51,874 58,200 51,001 58,750 58,750 58,750


420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 947 1,334 1,400 2,522 2,700 2,700 2,700 42203 Consulting Services 72,890 45,297 30,000 29,926 50,000 30,000 30,000 42300 Publications and Rec Fees 3,051 2,051 3,600 3,434 3,600 3,600 3,600 42501 Equip Maintenance 3,027 5,429 2,500 3,393 3,000 3,000 3,000 42600 Office Supplies 2,460 2,464 3,500 2,784 3,500 3,500 3,500 42603 Motor Fuel and Lubricants 866 1,166 3,100 1,257 3,100 3,100 3,100 42604 Parts for Equipment 191 - 200 - 200 200 200 42613 Small Tools 210 - 200 178 200 200 200 42618 Postage 3,394 2,909 4,500 4,500 4,500 4,500 4,500 42623 Computer Supplies & Software 6,622 6,810 9,000 8,969 9,000 9,000 9,000 42701 Travel Exp Personnel 1,102 5,061 5,000 4,574 6,000 6,000 6,000 42702 Subsc & Membership 10,430 10,606 12,000 11,378 12,000 12,000 12,000 42703 Prof Workshops 2,178 3,870 5,000 4,530 6,000 6,000 6,000 42805 Phone-Monthly Service 2,447 3,013 2,540 4,543 4,600 4,600 4,600 42806 Phone-Long Distance - - 200 - - - -


430 CAPITAL OUTLAY43606 Office Equipment - 12,795 - - - - - 43900 Improv other than Buildings - 3,500 - - - - - 43607 Data Collector - - - - 5,500 5,500 5,500 43970 GIS Master Plan/Implementation 534 - - - - - -

TOTAL CAPITAL OUTLAY 534 16,295 - - 5,500 5,500 5,500

TOTAL BUDGET - ENGINEERING DEPARTMENT 558,579 609,127 619,540 572,324 638,250 618,250 618,250

210

101 GENERAL FUND420 PUBLIC SAFETY421.00 POLICE DEPARTMENT


410 PERSONAL SERVICES41100 Supervision Salary 344,151 358,075 365,400 365,300 372,875 372,875 372,875 41101 Clerical & Oper Salary 1,767,949 1,828,371 1,872,300 1,858,620 1,911,925 1,911,925 1,911,925 41102 Temporary Salaries 3,069 4,120 11,920 2,032 10,460 10,460 10,460 41109 Overtime Pay 56,656 44,186 56,100 52,952 47,000 47,000 47,000 41200 OASI-Employer Contributions 156,549 161,375 169,700 162,694 171,810 171,810 171,810 41300 Retirement and Pensions 168,324 173,173 178,500 175,768 181,450 181,450 181,450 41400 Worker's Comp Insurance 38,423 38,725 45,000 41,868 45,000 45,000 45,000 41500 Group Health Insurance 356,530 347,598 357,800 345,622 367,350 367,350 367,350 41501 Retiree Health Insurance 32,169 31,640 29,000 26,156 29,000 29,000 29,000

TOTAL PERSONAL SERVICES 2,923,820 2,987,263 3,085,720 3,031,012 3,136,870 3,136,870 3,136,870

420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 25,159 25,981 26,300 29,405 31,000 31,000 31,000 42203 Consultant Services 567 675 500 681 700 700 700 42209 Employees Physicals 199 150 1,500 340 1,500 1,500 1,500 42210 Informant Fees 500 500 500 500 500 500 500 42300 Publication and Rec Fees 557 75 1,500 - 1,500 1,500 1,500 42400 Rent-Machinery & Equip 50 50 100 50 100 100 100 42501 Equip Maintenance 27,570 61,415 20,000 19,069 36,000 36,000 36,000 42502 Building Maintenance 13,459 37,339 12,000 13,625 15,000 15,000 15,000 42506 Repairs to Vehicles 17,151 13,089 15,000 8,990 15,000 15,000 15,000 42511 Computer Maintenance 75,759 10,082 80,000 52,798 85,000 85,000 85,000 42551 Copier Maintenance 3,200 1,447 2,500 2,170 3,000 3,000 3,000 42600 Office Supplies 6,948 6,836 10,000 4,558 10,000 10,000 10,000 42603 Motor Fuel and Lubricants 52,612 43,870 70,000 43,177 60,000 55,000 55,000 42605 Subsistence & Support 546 482 550 251 550 550 550 42607 Education & Rec Supplies 7,846 8,116 8,000 7,492 8,000 8,000 8,000 42610 Clothing & Material 17,551 21,659 20,000 10,114 20,000 20,000 20,000 42616 Firearm Supplies 4 704 500 - 500 500 500 42618 Postage 2,989 2,465 3,000 2,832 3,000 3,000 3,000 42619 Chem, Drugs & Lab Sup 1,846 1,920 2,000 1,723 2,000 2,000 2,000 42621 Towing 125 75 400 75 400 400 400 42629 Tires 5,205 3,805 6,000 1,020 4,000 4,000 4,000 42633 Tactical Supplies 3,228 19,837 1,500 6,652 2,000 2,000 2,000 42676 Risk Management Risk Supplies 470 556 1,000 550 1,000 1,000 1,000 42677 Police Reserve Supplies - - 500 - 500 500 500 42701 Travel Exp Personnel 5,849 32,629 8,000 5,771 8,000 8,000 8,000 42702 Subsc & Membership 5,060 4,700 4,000 4,234 4,000 4,000 4,000 42703 Prof Workshops 280 911 800 400 800 800 800 42801 Gas 5,050 4,950 9,000 5,501 9,000 7,000 7,000 42802 Electric 25,072 25,898 28,000 21,608 28,000 28,000 28,000 42803 Water 1,306 1,667 1,100 521 1,100 1,100 1,100 42804 Sewer 258 258 700 258 700 700 700 42805 Phone-Monthly Service 26,007 23,591 27,000 34,964 33,200 33,200 33,200 42806 Phone-Long Distance - - 1,500 - - - - 42809 Telephone Maintenance - - 550 - - - - 42900 Awards and Indemnities 1,001 347 1,000 1,255 1,000 1,000 1,000 42906 Dare Program 4,470 4,389 4,500 24 4,300 4,300 4,300 42907 KAPP Program 333 675 500 64 500 500 500 42908 Bike Patrol 76 - 500 - 500 500 500 42909 K-9 Program 1,986 2,457 2,000 2,881 2,000 2,000 2,000 42919 Explorer Program 271 504 500 472 500 500 500 42927 DASH Program 9,692 9,048 10,500 9,905 10,500 10,500 10,500


430 CAPITAL OUTLAY43201 Improvements to Building - 7,102 - - - - - 43606 Office Equipment - 3,780 1,300 920 - - - 43607 Electronic & Comm Equipment 4,539 - - - 99,250 33,000 33,000 43627 Firearms - - 1,000 1,000 12,600 12,600 12,600 43647 Patrol Equipment 58,571 - 24,000 24,000 38,000 38,000 38,000 43806 Patrol Cars 63,477 138,515 135,000 129,450 73,000 73,000 73,000


TOTAL BUDGET - POLICE DEPARTMENT 3,400,659 3,509,812 3,630,520 3,480,312 3,765,070 3,691,820 3,691,820

211

101 GENERAL FUND420 PUBLIC SAFETY422.20 FIRE FIGHTING


410 PERSONAL SERVICES41100 Supervision Salary 80,919 84,507 76,800 92,254 134,500 134,500 134,500 41101 Clerical & Oper Salary 317,657 329,865 352,000 342,763 357,750 357,750 357,750 41109 Overtime Pay 34,863 26,297 25,000 20,835 22,000 22,000 22,000 41200 OASI-Employer Contributions 5,748 5,964 6,300 6,123 7,100 7,100 7,100 41300 Retirement and Pensions 33,442 34,697 36,300 35,588 41,150 41,150 41,150 41400 Worker's Comp Insurance 18,627 22,070 24,000 16,889 22,000 22,000 22,000 41500 Group Health Insurance 63,503 60,785 65,500 63,963 78,000 78,000 78,000 41501 Retiree Health Insurance 3,743 2,567 2,850 2,552 2,000 2,000 2,000


420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 28,609 29,825 30,000 33,024 35,000 35,000 35,000 42208 Software 6,897 7,484 10,200 10,200 10,500 10,500 10,500 42209 Employee Physicals 517 164 3,150 3,020 3,150 3,150 3,150 42400 Rent-Machinery & Equip - 722 800 450 1,200 1,200 1,200 42402 Hydrant Rental 150,360 152,680 154,900 154,890 171,820 171,820 171,820 42501 Equip Maintenance 30,782 29,557 32,000 30,520 32,000 32,000 32,000 42502 Bldg Maintenance 14,824 25,174 18,000 16,350 20,000 20,000 20,000 42555 Siren Maintenance 2,453 956 3,000 1,434 1,000 1,000 3,000 42600 Office Supplies 1,838 2,463 3,000 2,569 3,300 3,300 3,300 42601 Cleaning Supplies 3,418 3,651 3,400 2,885 3,600 3,600 3,600 42603 Motor Fuel and Lubricants 11,242 8,683 12,300 9,757 12,300 12,300 12,300 42607 Education & Rec Supplies 34,141 27,448 30,000 39,775 30,000 30,000 30,000 42610 Clothing & Material 8,763 16,743 15,000 14,995 15,750 15,750 15,750 42613 Small Tools 2,060 6,077 7,200 7,200 7,700 7,700 7,700 42617 Cleaning Service 1,110 1,595 2,000 1,972 2,250 2,250 2,250 42618 Postage 579 1,128 900 400 900 900 900 42620 Other Supplies 15,635 4,924 4,500 4,625 4,750 4,750 4,750 42627 Safety Supplies 7,638 14,723 12,900 12,658 13,800 13,800 13,800 42701 Travel Exp Personnel 30,321 28,461 22,400 20,158 22,400 22,400 22,400 42702 Subsc & Membership 3,791 5,897 4,200 5,165 4,400 4,400 4,400 42801 Natural Gas 11,042 8,736 20,000 17,002 20,000 20,000 20,000 42802 Electricity 26,534 26,687 30,000 28,121 31,900 31,900 31,900 42803 Water 3,350 3,474 4,620 3,322 4,600 4,600 4,600 42804 Sewer 2,083 2,285 2,700 1,931 2,700 2,700 2,700 42805 Phone-Monthly Service 6,968 10,681 11,500 13,987 16,000 16,000 16,000 42806 Phone-Long Distance 256 218 400 198 400 400 400 42910 Education and Outreach 5,312 5,247 5,450 4,366 5,450 5,450 5,450


430 CAPITAL OUTLAY43600 Machinery and Equipment 13,554 41,482 - - 35,000 - - 43605 Bunker Gear - 7,678 - (380) 9,000 9,000 9,000 43607 Electronic & Comm. Equipment - - 15,000 11,261 - - - 43637 Hoses & Nozzles - 4,795 4,200 3,617 4,500 4,500 4,500 43640 Protective Equipment 37,500 - 8,500 8,470 - - - 43651 SCBA Equipment - 24,959 30,000 26,592 25,000 - - 43975 Early Warning System 45,614 18,758 - - - - -


TOTAL BUDGET - FIREFIGHTING 1,065,693 1,090,107 1,090,970 1,071,501 1,214,870 1,154,870 1,156,870

212

101 GENERAL FUND420 PUBLIC SAFETY422.91 AMBULANCE


410 PERSONAL SERVICES41100 Supervision 288,871 300,309 306,900 315,282 311,100 311,100 311,100 41101 Clerical & Oper Salaries 1,352,350 1,405,959 1,457,200 1,485,148 1,482,900 1,482,900 1,482,900 41102 Temporary Salaries 1,475 4,440 25,000 19,723 15,000 15,000 15,000 41109 Overtime Pay 65,694 78,685 61,000 69,894 49,000 49,000 49,000 41200 OASI-Employer Contributions 26,721 28,170 28,900 30,496 29,200 29,200 29,200 41300 Retirement and Pensions 136,606 141,889 145,000 147,909 146,500 146,500 146,500 41400 Worker's Comp Insurance 47,891 51,589 54,000 58,435 60,000 60,000 60,000 41500 Group Health Insurance 237,070 245,582 275,600 261,884 272,800 272,800 272,800 41501 Retiree Health Insurance 14,971 10,269 11,350 10,203 8,000 8,000 8,000

TOTAL PERSONAL SERVICES 2,171,649 2,266,892 2,364,950 2,398,974 2,374,500 2,374,500 2,374,500

420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 6,482 6,106 6,200 6,342 6,500 6,500 6,500 42203 Consultant Services 9,900 12,120 10,800 10,441 44,800 27,800 27,800 42208 Software 3,152 13,667 7,500 7,486 7,800 7,800 7,800 42209 Employee Physicals 1,918 2,454 10,000 6,035 10,000 10,000 10,000 42400 Rent-Machinery & Equip - - 300 300 500 500 500 42501 Equip Maintenance 23,028 26,630 31,000 28,411 32,000 32,000 32,000 42600 Office Supplies 2,645 1,879 3,200 2,873 3,000 3,000 3,000 42603 Motor Fuel & Lubricants 21,033 20,649 30,000 28,003 29,000 29,000 29,000 42607 Education & Rec Supplies 12,723 12,790 14,000 12,755 14,000 14,000 14,000 42610 Clothing & Material 7,809 6,746 10,000 9,119 10,500 10,500 10,500 42618 Postage 1,600 1,500 1,800 1,300 1,800 1,800 1,800 42620 Medical Supplies 41,535 36,610 40,000 41,134 44,000 44,000 44,000 42701 Travel Exp Personnel 5,185 9,563 5,750 6,638 6,500 6,500 6,500 42702 Subsc & Membership 2,602 650 2,500 1,800 2,500 2,500 2,500 42703 Professional Workshops 4,156 2,966 3,500 3,420 3,800 3,800 3,800 42805 Phone-Monthly 1,248 1,848 1,500 1,528 1,625 1,625 1,625


430 CAPITAL OUTLAY43600 Machinery & Equipment - - - - 5,200 - - 43604 Ambulance Equipment - 139,030 17,500 17,456 36,000 36,000 36,000

TOTAL CAPITAL OUTLAY - 139,030 17,500 17,456 41,200 36,000 36,000

TOTAL BUDGET - AMBULANCE 2,316,665 2,562,100 2,560,500 2,584,015 2,634,025 2,611,825 2,611,825

213

101 GENERAL FUND430 PUBLIC WORKS431.20 STREET DEPARTMENT


410 PERSONAL SERVICES41100 Supervision Salary 126,770 132,798 135,500 135,529 138,300 138,300 138,300 41101 Clerical & Oper Salary 435,522 458,242 497,600 488,737 533,200 533,200 533,200 41102 Temporary Salaries 30,919 35,097 60,850 32,450 37,400 37,400 37,400 41109 Overtime Pay 10,597 8,545 17,500 16,033 17,800 17,800 17,800 41200 OASI-Employer Contributions 45,611 49,204 55,900 55,365 55,500 55,500 55,500 41300 Retirement and Pensions 36,287 38,662 41,800 40,319 40,300 40,300 40,300 41400 Worker's Comp Insurance 19,898 21,570 25,000 21,637 25,000 25,000 25,000 41500 Group Health Insurance 105,521 108,839 113,650 102,707 109,500 109,500 109,500 41501 Retiree Health Insurance 5,136 - - - - - -


420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 22,261 21,172 20,000 21,978 23,000 23,000 23,000 42220 Drug/Alcohol Testing 1,070 823 1,100 1,100 1,100 1,100 1,100 42300 Publication & Rec Fees 764 2,355 1,500 1,500 1,500 1,500 1,500 42400 Rent-Machinery & Equip 15,914 17,407 25,000 25,000 25,000 25,000 25,000 42404 Other Rentals 15,942 12,221 25,000 25,000 25,000 25,000 25,000 42500 Construction Materials 174,555 180,699 180,000 180,000 185,000 185,000 185,000 42501 Equip Maintenance 30,602 33,539 40,000 40,000 40,000 40,000 40,000 42502 Bldg Maintenance 10,104 9,749 10,000 10,000 10,000 10,000 10,000 42509 Seal Coating/Crack Sealing 17,490 725 - - - - - 42519 Signal Light Maintenance 12,261 18,365 15,000 15,000 15,000 15,000 15,000 42520 Deicing Sand (8,723) 49,336 30,000 30,000 - - - 42600 Office Supplies 1,750 2,116 2,000 2,541 2,500 2,500 2,500 42601 Cleaning Supplies 1,068 844 1,200 1,200 1,200 1,200 1,200 42603 Motor Fuel and Lubricants 34,808 29,203 45,000 31,030 40,000 40,000 40,000 42604 Parts for Equipment 42,693 40,872 50,000 50,000 50,000 50,000 50,000 42610 Clothing & Material 1,560 2,023 2,000 2,000 2,200 2,200 2,200 42612 Food 278 403 500 500 500 500 500 42613 Small Tools 4,719 6,627 6,000 6,000 6,500 6,500 6,500 42625 Traffic Control Materials 48,550 49,331 44,000 66,285 45,000 45,000 45,000 42701 Travel Exp Personnel 823 100 2,000 2,000 2,500 2,500 2,500 42801 Natural Gas 7,978 6,327 12,000 14,510 10,000 10,000 10,000 42802 Electric 8,048 6,696 10,000 10,000 10,000 10,000 10,000 42803 Water 1,722 1,823 1,500 1,500 1,500 1,500 1,500 42804 Sewer 774 774 900 900 900 900 900 42805 Phone-Monthly Service 3,346 3,493 4,500 3,822 4,000 4,000 4,000 42806 Phone-Long Distance 55 45 400 - - - -


430 CAPITAL OUTLAY43600 Machinery & Equipment - 24,993 54,000 54,000 9,500 9,500 9,500 43601 Mowers - 12,600 - - 40,000 40,000 40,000 43606 Office Equipment - 4,712 - - - - - 43626 Street Sweeper - - 284,000 284,000 - - - 43639 Loader & Attachments - - - - 195,000 - - 43643 Tractor w/Side Mower - - - - 111,000 - - 43645 Trailers - 12,950 - 2,136 - - - 43700 Street Improvements 17,909 272,796 - 120 - - - 43701 Other & RR Crossings - - 8,000 - 8,000 8,000 8,000 43812 Dump Trucks - 315,930 - - - - - 43823 Skid Steer w/Attachments 48,000 - - - - - - 43833 Milling/Planer Machine 10,737 - - - - - - 43834 Sander Box - 13,996 - - - - -


TOTAL BUDGET - STREET DEPARTMENT 1,343,319 2,008,002 1,823,400 1,774,899 1,822,900 1,516,900 1,516,900

214

101 GENERAL FUND 430 PUBLIC WORKS431.25 SNOW REMOVAL


410 PERSONAL SERVICES41102 Temporary Salaries 2,233 1,960 9,750 6,273 10,200 10,200 10,200 41109 Overtime Pay 22,995 33,862 45,000 43,808 51,000 51,000 51,000 41200 OASI-Employer Contributions 171 150 700 504 800 800 800 41300 Retirement and Pensions 43 - - - - - - 41400 Worker's Comp Insurance 1,024 1,957 2,500 1,929 2,700 2,700 2,700


420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 83 267 300 523 600 600 600 42400 Rent-Machinery & Equip 60,196 90,642 250,000 250,000 250,000 250,000 250,000 42501 Equip Maintenance 6,253 22,401 20,000 20,000 20,000 20,000 20,000 42520 Deicing Sand - - - - 30,000 30,000 30,000 42603 Motor Fuel and Lubricants 31,923 35,379 40,000 40,000 40,000 40,000 40,000 42604 Parts for Equipment 21,968 40,914 35,000 35,000 35,000 35,000 35,000 42619 Chem, Drug & Lab Sup 33,340 29,267 36,000 36,000 35,000 35,000 35,000


430 CAPITAL OUTLAY43603 Snow Removal Equipment - 258,300 285,000 275,893 250,000 250,000 250,000 43816 Snow Boxes - - 13,000 13,000 25,000 25,000 25,000

TOTAL CAPITAL OUTLAY - 258,300 298,000 288,893 275,000 275,000 275,000

BUDGET TOTAL - SNOW REMOVAL 180,229 515,099 737,250 722,930 750,300 750,300 750,300

215

101 GENERAL FUND430 PUBLIC WORKS431.60 STREET LIGHTING


420 OTHER CURRENT EXPENDITURES42800 Utilities 486,488 501,536 515,600 525,133 536,200 536,200 536,200


TOTAL BUDGET - STREET LIGHTING 486,488 501,536 515,600 525,133 536,200 536,200 536,200

216

101 GENERAL FUND430 PUBLIC WORKS432.54 WATER RESOURCES


420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 70 162 175 176 200 200 200 42200 Expert & Consultant Svc - - 20,000 - 20,000 20,000 20,000 42225 Water Monitoring 539 200 1,000 586 1,000 1,000 1,000 42905 USGS Gaging Stations 21,293 21,905 22,500 22,400 22,500 22,500 22,500 42910 Education and Outreach 19,569 19,238 20,000 19,511 20,000 20,000 20,000


TOTAL BUDGET - WATER RESOURCES 41,471 41,505 63,675 42,673 63,700 63,700 63,700

217

101 GENERAL FUND430 PUBLIC WORKS437.00 CEMETERY


410 PERSONAL SERVICES41100 Supervision Salary 53,367 55,521 56,650 56,660 57,825 57,825 57,825 41101 Clerical & Oper Salary 43,368 45,138 46,100 46,057 47,100 47,100 47,100 41102 Temporary Salaries 21,923 18,072 20,500 17,983 23,100 23,100 23,100 41200 OASI-Employer Contributions 8,442 8,509 8,900 9,106 9,200 9,200 9,200 41300 Retirement and Pensions 5,804 6,039 6,200 6,182 6,300 6,300 6,300 41400 Worker's Comp Insurance 2,786 2,980 3,200 3,123 3,200 3,200 3,200 41500 Group Health Insurance 17,486 17,026 18,500 17,570 18,600 18,600 18,600


420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 2,229 1,714 2,000 2,056 2,150 2,150 2,150 42300 Publication & Rec Fees 1,140 1,141 1,600 1,170 1,200 1,200 1,200 42501 Equip Maintenance 1,629 4,926 2,000 1,978 2,000 2,000 2,000 42502 Bldg Maintenance 321 926 500 307 500 500 500 42600 Office Supplies 179 3 200 195 200 200 200 42601 Cleaning Supplies 26 116 100 100 100 100 100 42603 Motor Fuel & Lubricants 6,507 4,591 7,200 6,139 7,200 7,200 7,200 42604 Parts For Equipment 487 142 500 501 500 500 500 42613 Small Tools 211 459 500 433 500 500 500 42615 Ag & Hort Supplies 865 606 1,200 800 1,200 1,200 1,200 42618 Postage 50 80 100 100 100 100 100 42620 Other Supplies 595 363 800 408 600 600 600 42701 Travel Exp Personnel - - 100 - 100 100 100 42702 Subsc & Membership 99 49 100 100 100 100 100 42801 Natural Gas 2,211 1,908 3,200 2,997 3,200 3,200 3,200 42802 Electricity 1,608 1,389 2,000 1,610 1,800 1,800 1,800 42803 Water 920 876 1,000 951 1,000 1,000 1,000 42804 Sewer 258 258 300 279 300 300 300 42805 Phone-Monthly Service 784 772 800 702 800 800 800 42806 Phone-Long Distance 25 27 50 24 50 50 50 42808 Propane 501 435 2,300 1,189 1,500 1,500 1,500


430 CAPITAL OUTLAY43600 Backhoe - 77,500 - - - - - 43601 Mower Cab - - 12,500 12,149 5,000 5,000 5,000 43603 Snow Removal Equipment - - - - 4,000 4,000 4,000 43617 Equipment - Thawing Equipment 682 - - - - - - 43659 Weed Trimmers - 318 300 505 325 325 325 43820 EZ Go Cart w/Dump Box - 8,200 - - - - -

TOTAL CAPITAL OUTLAY 682 86,018 12,800 12,654 9,325 9,325 9,325

450 OTHER EXPENDITURES45201 Reclaim Cemetery Lots 880 2,176 - 4,590 2,000 2,000 2,000 45300 Refunds & Reimbursements - 316 - 244 250 250 250

TOTAL OTHER EXPENDITURES 880 2,492 - 4,834 2,250 2,250 2,250

TOTAL BUDGET - CEMETERY 175,383 262,576 199,400 196,208 202,000 202,000 202,000

218

101 GENERAL FUND440 HEALTH & WELFARE441.32 MOSQUITO CONTROL


410 PERSONAL SERVICES41102 Temporary Salaries 6,533 - - - - - - 41109 Overtime Pay 3,074 - - - - - - 41200 OASI-Employer Contributions 500 - - - - - - 41400 Worker's Comp Insurance 258 (23) - - - - - 41600 Unemployment Benefits - - - - - - -

TOTAL PERSONAL SERVICES 10,365 (23) - - - - -

420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 136 132 - - - - - 42230 Mosquito Control Supplies 58,507 38,197 - - - - -

TOTAL OTHER CURRENT EXPENDITURES 58,643 38,329 - - - - -

430 CAPITAL OUTLAY43636 ULV Mosquito Sprayer 12,421 - - - - - -

TOTAL CAPITAL OUTLAY 12,421 - - - - - -

TOTAL BUDGET - MOSQUITO CONTROL 81,429 38,306 - - - - -

219

101 GENERAL FUND440 HEALTH & WELFARE441.43 ANIMAL CONTROL/COMMUNITY SERVICE OFFICER


410 PERSONAL SERVICES41101 Clerical & Oper Salary 39,890 45,311 46,260 46,256 47,250 47,250 47,250 41109 Overtime Pay - - 1,500 - 1,500 1,500 1,500 41200 OASI-Employer Contributions 2,913 3,349 3,600 3,410 3,600 3,600 3,600 41300 Retirement and Pensions 2,393 2,719 2,900 2,778 2,925 2,925 2,925 41400 Worker's Comp Insurance 593 641 750 702 800 800 800 41500 Group Health Insurance 9,736 6,435 7,250 6,624 7,050 7,050 7,050


420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 275 408 500 684 750 750 750 42501 Equip Maintenance 1,636 3,890 4,000 2,441 4,000 4,000 4,000 42600 Office Supplies 203 75 300 100 300 300 300 42603 Motor Fuel and Lubricants 1,654 2,135 3,000 2,916 3,000 3,000 3,000 42607 Education & Rec Supplies 21 - 600 100 600 600 600 42610 Clothing and Materials 569 444 500 128 500 500 500 42619 Chem, Drug & Lab Sup 113 32 300 203 300 300 300 42620 Other Supplies 860 70 800 144 800 800 800 42701 Travel Expense Personnel 1,829 - 700 209 2,000 2,000 2,000 42805 Phone-Monthly Service 120 240 250 240 250 250 250


430 CAPITAL OUTLAY43600 Machinery & Equipment 502 - 13,050 12,772 2,200 2,200 2,200 43801 Vehicle - - 28,500 28,837 - - -

TOTAL CAPITAL OUTLAY 502 - 41,550 41,609 2,200 2,200 2,200

TOTAL BUDGET - ANIMAL CONTROL/ 63,307 65,749 114,760 108,544 77,825 77,825 77,825 COMMUNITY SERVICE OFFICER

220

101 GENERAL FUND450 CULTURE & RECREATION452.40 FORESTRY


410 PERSONAL SERVICES41100 Supervision Salary 24,382 19,549 27,900 28,372 28,300 28,300 28,300 41101 Clerical & Oper Salary 66,860 83,874 85,700 80,386 83,760 83,760 83,760 41102 Temporary Salaries 11,057 16,616 23,300 18,087 23,300 23,300 23,300 41109 Overtime Pay - 275 350 245 350 350 350 41200 OASI-Employer Contributions 7,716 8,693 9,700 9,288 9,200 9,200 9,200 41300 Retirement and Pensions 5,624 6,222 6,850 6,579 6,925 6,925 6,925 41400 Worker's Comp Insurance 20,124 11,594 17,500 13,702 16,000 16,000 16,000 41500 Group Health Insurance 23,568 23,515 24,200 20,568 28,850 28,850 28,850


420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 2,138 1,881 2,000 2,134 2,400 2,400 2,400 42300 Publican & Rec. Fees 384 298 350 - - - - 42400 Rent-Machinery & Equip 1,650 1,500 2,000 2,000 2,000 2,000 2,000 42500 Construction Materials - 67 100 100 100 100 100 42501 Equip Maintenance 8,186 14,476 11,500 11,500 12,000 12,000 12,000 42504 Maintenance of Other 2,195 921 900 900 1,000 1,000 1,000 42600 Office Supplies 44 - 100 100 100 100 100 42603 Motor Fuel and Lubricants 6,131 4,967 9,500 9,500 10,000 10,000 10,000 42613 Small Tools 269 223 400 400 400 400 400 42615 Ag & Hort Supplies 970 227 1,000 1,000 1,000 1,000 1,000 42618 Postage - 10 - - - - - 42627 Safety Supplies 224 243 300 300 300 300 300 42701 Travel Exp Personnel 238 - 400 - 400 400 400 42702 Subsc & Membership 103 70 200 200 200 200 200 42801 Natural Gas 37 71 200 - 200 200 200 42802 Electricity 510 827 500 500 500 500 500 42803 Water 73 111 100 100 100 100 100 42804 Sewer 86 134 100 100 100 100 100 42805 Phone-Monthly Service 100 80 150 330 400 400 400


430 CAPITAL OUTLAY43301 Tree Farm - - 20,000 20,000 - - - 43646 Chain Saw /Chipper 500 1,828 750 750 750 750 750 43831 Bucket Truck - 11,000 - - - - -

TOTAL CAPITAL OUTLAY 500 12,828 20,750 20,750 55,750 750 750

TOTAL BUDGET - FORESTRY 183,169 209,272 246,050 227,141 283,635 228,635 228,635

221

101 GENERAL FUND450 CULTURE & RECREATION455.00 LIBRARY


410 PERSONAL SERVICES41100 Supervision Salary 292,356 281,727 140,600 160,600 114,500 114,500 114,500 41101 Clerical & Oper Salary 136,506 169,475 303,500 249,061 296,100 296,100 296,100 41102 Temporary Salaries 50,912 44,444 56,650 47,165 58,700 58,700 58,700 41009 Overtime Pay 18 - - - - - - 41200 OASI-Employer Contributions 34,256 33,824 35,850 32,665 32,600 32,600 32,600 41300 Retirement and Pensions 25,732 25,642 26,650 22,546 24,650 24,650 24,650 41400 Worker's Comp Insurance 2,210 2,084 2,500 2,500 2,500 2,500 2,500 41500 Group Health Insurance 81,696 76,208 85,300 71,913 94,800 94,800 94,800 41501 Retiree Health Insurance 6,238 1,605 - - - - -


420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 9,347 9,448 9,500 11,050 11,600 11,600 11,600 42107 Temp-Not Subject to Worker's Comp 159 438 275 - - - - 42208 Software - - - - 2,500 2,500 2,500 42212 OCLC 3,404 3,575 5,300 5,493 5,300 5,300 5,300 42214 ILS Maintenance - - 11,000 10,950 11,000 11,000 11,000 42222 Courier Services - - 2,300 2,300 2,300 2,300 2,300 42300 Publication & Rec Fees - 1,130 1,000 3,428 1,000 1,000 1,000 42501 Equip Maintenance 3,994 5,883 7,000 7,658 7,000 7,000 7,000 42502 Bldg Maintenance 6,878 6,939 9,350 8,207 8,500 8,500 8,500 42504 Maintenance of Others 1,234 2,166 2,400 2,036 2,400 2,400 2,400 42600 Office Supplies 4,315 5,099 5,300 5,269 5,300 5,300 5,300 42601 Cleaning Supplies 4,758 5,851 5,500 8,111 7,650 7,650 7,650 42603 Motor Fuel And Lubricants 69 168 175 204 200 200 200 42618 Postage 4,630 3,627 6,000 3,336 3,000 3,000 3,000 42627 Safety Supplies 327 679 275 75 275 275 275 42630 Circulation Supplies 6,206 7,652 8,000 7,952 8,000 8,000 8,000 42683 Electronic Subscriptions 19,170 19,593 35,000 35,750 35,750 35,750 35,750 42701 Travel Exp Personnel 3,034 8,272 5,500 5,785 7,450 7,450 7,450 42702 Subsc & Membership 2,659 2,464 2,800 2,800 2,800 2,800 2,800 42707 Patron Subscriptions 10,294 9,631 10,000 10,004 10,000 10,000 10,000 42708 Ebooks 37,137 42,992 40,500 40,686 40,700 40,700 40,700 42801 Natural Gas 8,833 7,462 12,000 8,823 17,000 10,000 10,000 42802 Electricity 26,655 28,294 28,000 24,038 28,000 28,000 28,000 42803 Water 1,870 2,386 1,600 1,253 1,600 1,600 1,600 42804 Sewer 414 436 450 410 450 450 450 42805 Phone-Monthly Service 1,493 1,349 1,600 5,111 4,600 4,600 4,600 42806 Phone-Long Distance 224 75 450 14 - - - 42813 Internet Service Provider 1,033 912 1,000 945 1,000 1,000 1,000


430 CAPITAL OUTLAY43400 Library Books & Off Ref 86,667 93,284 95,000 95,000 103,000 97,500 97,500 43411 ILS Conversion 55,100 11,485 - - - - - 43500 Furniture, Fixtures & Furnishing 4,528 8,797 - - 7,900 5,350 5,350 43600 Machinery & Equipment 161 - - - - - -


TOTAL BUDGET - LIBRARY 934,517 925,096 958,325 893,138 960,125 945,075 945,075

222

101 GENERAL FUND465 ECONOMIC DEVELOPMENT 465.12 BUILDING SERVICES


410 PERSONAL SERVICES41100 Supervision Salary 68,669 71,465 72,950 72,934 74,450 74,450 74,450 41101 Clerical & Oper Salary 117,372 108,312 122,000 139,853 200,000 160,900 160,900 41102 Temporary Salaries 11,792 12,327 12,600 3,022 - - - 41200 OASI-Employer Contributions 13,907 14,015 14,900 15,347 18,500 17,500 17,500 41300 Retirement and Pensions 11,163 10,750 11,700 12,767 16,470 14,200 14,200 41400 Worker's Comp Insurance 1,178 1,126 1,400 1,188 2,300 1,400 1,400 41500 Group Health Insurance 37,296 29,285 37,100 33,643 55,700 40,000 40,000


420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 624 832 850 1,600 1,800 1,800 1,800 42200 Expert and Consultant Services 1,001 1,050 500 500 500 500 500 42204 Nuisance Abatement Costs - 5,714 10,000 - 20,000 10,000 10,000 42208 Software 1,100 1,276 1,300 1,300 1,300 1,300 1,300 42300 Publication and Recording Fees 2,352 6,040 2,500 2,500 2,500 2,500 2,500 42501 Equip Maintenance 1,365 2,218 1,500 2,678 3,000 3,000 3,000 42600 Office Supplies 1,497 1,384 2,200 2,200 2,200 2,200 2,200 42602 Motor Supplies 412 640 850 850 1,130 1,130 1,130 42603 Motor Fuel and Lubricants 1,195 1,385 3,000 3,000 3,500 3,500 3,500 42618 Postage 3,750 3,109 4,000 4,000 4,000 4,000 4,000 42635 Resource Materials 363 - 1,500 1,500 1,500 1,500 1,500 42701 Travel Exp Personnel 2,068 2,006 4,000 4,000 5,000 5,000 5,000 42702 Subsc & Membership 625 813 750 750 750 750 750 42703 Professional Workshops 1,335 395 2,500 2,500 3,000 3,000 3,000 42805 Phone-Monthly Service 1,210 1,406 1,300 2,461 2,500 2,500 2,500 42806 Phone- Long Distance 93 67 100 100 100 100 100 42910 Education & Outreach 1,764 719 1,200 1,200 1,200 1,200 1,200 42915 Planning Commission Expenses 1,057 490 500 500 600 600 600


TOTAL BUDGET - BUILDING SERVICES 283,188 276,824 311,200 310,393 422,000 353,030 353,030

223

101 GENERAL FUND490 MISCELLANEOUS493.00 OPERATING TRANSFERS


490 MISCELLANEOUS49311 Trans out - Park & Rec 1,700,000 1,700,000 1,700,000 1,700,000 1,700,000 1,700,000 1,700,000 49312 Trans out - Airport 200,000 317,000 300,000 300,000 300,000 300,000 300,000 49313 Trans out - Upper Big Sioux River 50,000 50,000 50,000 50,000 50,000 50,000 50,000 49314 Trans out - Wellness Center 35,000 39,000 - - - - - 49320 Trans out - E911 - 50,000 100,000 100,000 75,000 75,000 75,000 49322 Trans out - Event Center 75,000 50,000 50,000 50,000 50,000 50,000 50,000

TOTAL MISCELLANEOUS 2,060,000 2,206,000 2,200,000 2,200,000 2,175,000 2,175,000 2,175,000

TOTAL BUDGET - OPERATING TRANSFERS 2,060,000 2,206,000 2,200,000 2,200,000 2,175,000 2,175,000 2,175,000

224


Appendix


201 PARK AND RECREATION FUND450 CULTURE & RECREATION

451.21 Supervision 218,632 220,279 315,400 297,961 336,450 333,725 333,725 451.23 Recreation Programs 342,345 343,573 367,950 322,113 367,550 336,600 336,600 451.25 Golf Course 590,639 750,336 624,900 609,779 679,900 632,350 632,350 451.26 Family Aquatics Center 312,239 344,452 348,450 349,878 343,200 332,450 332,450 451.27 Baseball/Softball Complex 23,380 64,489 135,600 80,848 111,300 69,300 111,300 451.28 Auditorium/Fieldhouse 154,556 153,425 151,550 142,941 182,850 155,850 155,850 451.34 Zoo 1,060,885 1,035,454 1,162,950 1,118,021 1,229,925 1,202,525 1,202,525 451.35 Ice Arena/Expo Building 79,667 97,296 88,725 82,636 90,875 90,875 90,875 451.42 Park System 471,376 475,178 535,250 512,435 653,935 555,935 594,435 451.47 City Park & Camping 98,440 115,873 101,200 95,516 106,780 100,280 100,280

TOTAL PARKS AND RECREATION 3,352,159 3,600,355 3,831,975 3,612,128 4,102,765 3,809,890 3,890,390

CAPITAL OUTLAY ACCUMULATION:CARRIED OVER FROM 2017 107,900 ACCUMULATED IN 2018 48,100

SUBTOTAL - CAPITAL OUTLAY ACCUMULATIONS 156,000

ENDING FUND BALANCE 381,071 TOTAL PARKS AND RECREATION FUND REQUIREMENTS 4,427,461


PARK AND RECREATIONSUPERVISION

360 MISCELLANEOUS REVENUE36100 Interest Earned 3,233 5,373 2,000 6,633 5,500 5,500 5,500 36211 Thunder Road Lease Inc. 8,644 8,562 6,000 6,934 6,000 6,000 6,000 36909 Other Misc. Revenue 11,018 11,405 11,000 11,258 12,000 12,000 12,000 TOTAL MISCELLANEOUS REVENUE 22,895 25,340 19,000 24,825 23,500 23,500 23,500

390 OTHER FINANCING SOURCES39101 Sale of General Fixed Assets 364 - - - - - - 39112 Transfer In - General Fund 1,700,000 1,700,000 1,700,000 1,700,000 1,700,000 1,700,000 1,700,000 39113 Transfer In - BBB Sales Tax Fund 50,000 50,000 50,000 50,000 50,000 50,000 50,000 39114 Transfer In - Capital Impr Fund 250,000 250,000 250,000 250,000 250,000 250,000 250,000 TOTAL OTHER FINANCING SOURCES 2,000,364 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000

TOTAL SUPERVISION 2,023,259 2,025,340 2,019,000 2,024,825 2,023,500 2,023,500 2,023,500

RECREATION PROGRAMS340 CHARGES FOR GOODS AND SERVICES

34703 Senior Games 2,114 2,236 2,000 1,945 2,000 2,000 2,000 34730 Fees - Basketball - Youth 23,189 19,269 25,600 25,158 25,000 25,000 25,000 34731 Fees - Playground Adventures 6,962 5,809 5,000 6,172 5,000 5,000 5,000 34732 Fees - Baseball 20,122 20,613 19,200 19,556 19,200 19,200 19,200 34733 Fees - Basketball - Adult 11,850 11,850 27,300 17,650 18,000 18,000 18,000 34734 Fees - Adult Tennis League 962 1,015 1,000 1,352 1,000 1,000 1,000 34735 Fees - Senior Programs 2,777 3,182 2,500 2,523 2,500 2,500 2,500 34736 Fees - Youth Track 887 1,036 900 1,127 900 900 900 34737 Fees - Girls Softball 13,056 12,274 12,800 8,159 8,000 8,000 8,000 34738 Fees - Golf Lessons 245 328 300 302 300 300 300 34739 Fees - Gymnastics 1,128 537 1,000 667 600 600 600 34740 Fees - Pottery 3,201 3,862 4,500 3,965 4,000 4,000 4,000 34741 Fees - Tennis League 1,040 1,035 1,200 870 800 800 800 34742 Fees - Battle of Superstars 85 226 300 321 300 300 300 34744 Fees - Tennis 5,435 5,807 5,600 5,221 5,000 5,000 5,000 34745 Fees - Volleyball 7,350 7,650 10,200 10,100 10,000 10,000 10,000 34746 Fees - Youth Football 1,311 1,803 2,400 2,059 2,000 2,000 2,000 34747 Fees - Archery 3,585 3,752 4,000 3,673 3,600 3,600 3,600 34748 Fees - Gym 930 684 900 919 900 900 900 34749 Fees - Road Trips 1,764 721 2,200 592 - - - 34750 Birthday Parties 4,071 4,185 3,750 3,870 3,750 3,750 3,750 34751 Fees - Open Art 3,028 2,446 2,625 1,972 2,000 2,000 2,000 34752 Assorted Legues 3,590 3,400 2,500 2,660 2,500 2,500 2,500 34753 Youth Roller Hockey 6,755 6,288 4,000 4,207 4,000 4,000 4,000 34754 Fees - Band 283 650 300 366 300 300 300 34755 Skate Board Lessons 151 94 150 - 150 150 150 34756 Fees - Adult Golf Lessons 627 396 600 451 400 400 400 34757 Fees - Youth Golf League 34 11 50 36 50 50 50 34758 Fees - Youth Volleyball 4,686 4,419 6,700 5,547 5,500 5,500 5,500 34759 Indoor Soccer League 280 240 1,100 120 - - - 34760 Backyard Challenge 1,490 1,353 700 660 600 600 600 TOTAL CHARGES FOR GOODS & SERVICES 132,988 127,171 151,375 132,220 128,350 128,350 128,350

PARK AND RECREATION

SPECIAL REVENUE FUNDS

EXPENDITURES

351.23

PARK AND RECREATION

REVENUES

351.21

351.21

225


Appendix


360 MISCELLANEOUS REVENUE36700 Donations 13,500 14,050 13,000 13,754 13,000 13,000 13,000 36909 Other Misc. Revenue 3,728 1,913 - 2,153 2,000 2,000 2,000 TOTAL MISCELLANEOUS REVENUE 17,228 15,963 13,000 15,907 15,000 15,000 15,000

TOTAL RECREATIONAL PROGRAMS 150,216 143,134 164,375 148,127 143,350 143,350 143,350

GOLF COURSE340 CHARGES FOR GOODS AND SERVICES

34701 Golf Fees/Membership Fees 441,914 421,228 480,000 434,565 440,000 440,000 440,000 34707 Cart Storage 23,456 23,369 28,000 27,919 26,000 26,000 26,000 34718 Golf Cart Rentals 88,855 80,482 75,000 75,654 77,000 77,000 77,000 TOTAL CHARGES FOR GOODS & SERVICES 554,225 525,079 583,000 538,138 543,000 543,000 543,000

360 MISCELLANEOUS REVENUE36909 Other Miscellaneous Revenue 2,061 2,496 2,500 1,809 1,200 1,200 1,200 TOTAL MISCELLANEOUS REVENUE 2,061 2,496 2,500 1,809 1,200 1,200 1,200

390 OTHER FINANCING SOURCES39101 Sale of General Fixed Assets - 438 - - - - - TOTAL OTHER FINANCING SOURCES - 438 - - - - -

TOTAL GOLF COURSE 556,286 528,013 585,500 539,947 544,200 544,200 544,200

FAMILY AQUATIC CENTER340 CHARGES FOR GOODS AND SERVICES

34702 Fees - Admission & Programs 163,356 160,599 150,000 150,121 160,000 160,000 160,000 34704 Concessions 45,895 45,224 40,000 39,449 40,000 40,000 40,000 34711 Ice Arena/Pool Rental 4,114 5,461 2,500 3,552 3,000 3,000 3,000 34713 Aquatic Fees/Swim Class 25,446 26,333 26,000 26,739 26,000 26,000 26,000 TOTAL CHARGES FOR GOODS & SERVICES 238,811 237,617 218,500 219,861 229,000 229,000 229,000

360 MISCELLANEOUS REVENUE36700 Donations - - - 375 - - - 36909 Other Misc. Revenue 1,870 1,973 1,000 1,495 1,000 1,000 1,000 36910 Cash Short & Over 80 86 - 4 - - - TOTAL MISCELLANEOUS REVENUE 1,950 2,059 1,000 1,874 1,000 1,000 1,000

TOTAL FAMILY AQUATIC CENTER 240,761 239,676 219,500 221,735 230,000 230,000 230,000

BASEBALL/SOFTBALL COMPLEX340 CHARGES FOR GOODS AND SERVICES

34704 Concessions - - 85,000 - - - - TOTAL CHARGES FOR GOODS & SERVICES - - 85,000 - - - -

360 MISCELLANEOUS REVENUE36201 Rental - Lights 8,377 9,268 7,000 7,585 7,000 7,000 7,000 36909 Other Misc. Revenue 1,813 - - - - - TOTAL MISCELLANEOUS REVENUE 10,190 9,268 7,000 7,585 7,000 7,000 7,000

TOTAL BASEBALL/SOFTBALL COMPLEX 10,190 9,268 92,000 7,585 7,000 7,000 7,000

AUDITORIUM/FIELDHOUSE340 CHARGES FOR GOODS AND SERVICES

34705 Facility Fee Charge 21,728 18,252 38,000 38,268 38,000 38,000 38,000 TOTAL CHARGES FOR GOODS & SERVICES 21,728 18,252 38,000 38,268 38,000 38,000 38,000

360 MISCELLANEOUS REVENUE36909 Other Misc. Revenue 441 429 - 431 - - - TOTAL MISCELLANEOUS REVENUE 441 429 - 431 - - -

TOTAL AUDITORIUM/FIELDHOUSE 22,169 18,681 38,000 38,699 38,000 38,000 38,000

ZOO340 CHARGES FOR GOODS AND SERVICES

34700 Zoo - User Fees 254,711 253,765 245,000 250,000 262,000 262,000 262,000 34701 Zoo Memberships - - 60,000 60,000 65,000 65,000 65,000 34702 Fees - Admission & Program 34,326 32,382 28,000 24,051 25,000 25,000 25,000 34704 Concessions - - 30,000 31,000 30,000 30,000 30,000 TOTAL CHARGES FOR GOODS & SERVICES 289,037 286,147 363,000 365,051 382,000 382,000 382,000

351.27

351.34

351.26

351.23

351.25

351.28

REVENUES

351.26

351.28

PARK AND RECREATION

351.27

352.25

351.25

226


Appendix


360 MISCELLANEOUS REVENUE36206 Rentals 5,000 - 1,500 1,398 1,200 1,200 1,200 36700 Donations 183,333 229,148 36,000 36,000 36,000 36,000 36,000 36909 Other Misc. Revenue 6,976 4,218 77,000 77,000 77,000 77,000 77,000 36910 Cash Short & Over - - - (99) - - - TOTAL MISCELLANEOUS REVENUE 195,309 233,366 114,500 114,299 114,200 114,200 114,200

390 OTHER FINANCING SOURCES39101 Sale of General Fixed Assets 12,161 4,990 - 5,525 - - - TOTAL OTHER FINANCING SOURCES 12,161 4,990 - 5,525 - - -

TOTAL ZOO 496,507 524,503 477,500 484,875 496,200 496,200 496,200

ICE ARENA/EXPO BUILDING340 CHARGES FOR GOODS AND SERVICES

34711 Rentals - Ice Arena 3,014 3,781 3,000 6,049 4,000 4,000 4,000 34712 Season & Daily Tickets 14,478 15,205 11,000 13,316 13,000 13,000 13,000 TOTAL CHARGES FOR GOODS & SERVICES 17,492 18,986 14,000 19,365 17,000 17,000 17,000

360 MISCELLANEOUS REVENUE36909 Other Misc. Revenue - 1,204 - 18 - - - TOTAL MISCELLANEOUS REVENUE - 1,204 - 18 - - -

TOTAL ICE ARENA 17,492 20,190 14,000 19,383 17,000 17,000 17,000

PARKS SYSTEM360 MISCELLANEOUS REVENUE

36200 Rentals - Buildings 1,352 1,173 1,200 1,531 1,400 1,400 1,400 36202 Rentals - Equipment 377 578 400 400 400 400 400 36205 Garden Site Rentals 5,320 5,320 5,300 6,040 6,000 6,000 6,000 36207 Derby Downs Rental 1,792 1,458 1,500 1,334 1,500 1,500 1,500 36700 Donations 450 - 500 500 - - - 36713 Donations - Park Development 10,000 - - - - - - 36909 Other Miscellaneous Revenue 66 1,750 500 171 500 500 500 TOTAL MISCELLANEOUS REVENUE 19,357 10,279 9,400 9,976 9,800 9,800 9,800

390 OTHER FINANCING SOURCES39101 Sale of General Fixed Assets - 5,344 - - - - - TOTAL OTHER FINANCING SOURCES - 5,344 - - - - -

TOTAL PARK SYSTEMS 19,357 15,623 9,400 9,976 9,800 9,800 9,800

CITY PARK AND CAMPING360 MISCELLANEOUS REVENUE

36200 Rental - Buildings 1,216 816 800 948 800 800 800 36203 Campground Rental 113,737 113,828 98,000 116,449 105,000 105,000 105,000 36204 Other 2,728 2,329 1,800 1,000 1,000 1,000 1,000 36909 Other Miscellaneous Revenue 150 88 100 74 100 100 100 OTHER MISCELLANEOUS REVENUE 117,831 117,061 100,700 118,471 106,900 106,900 106,900

TOTAL CITY PARK AND CAMPING 117,831 117,061 100,700 118,471 106,900 106,900 106,900

TOTAL PARKS AND RECREATION 3,654,068 3,641,489 3,719,975 3,613,623 3,615,950 3,615,950 3,615,950

ESTIMATED FUND BALANCE 12-31-17 811,511 TOTAL PARKS & RECREATION MEANS OF FINANCE 4,427,461

351.42

351.35

351.35

351.42

PARK AND RECREATION

351.34

REVENUES

351.34

351.47

227

201 SPECIAL REVENUE FUND450 CULTURE & RECREATION451.21 SUPERVISION


410 PERSONAL SERVICES41100 Supervision Salary 71,047 73,905 138,100 129,549 152,800 152,800 152,800 41101 Clerical & Oper Salary 79,854 83,116 84,900 84,863 86,625 86,625 86,625 41102 Temporary Salaries 3,102 - 2,500 1,000 2,475 - - 41200 OASI-Employer Contributions 11,389 11,292 16,300 15,480 17,500 17,350 17,350 41300 Retirement and Pensions 9,054 9,421 13,550 12,874 14,500 14,400 14,400 41400 Worker's Comp Insurance 372 367 800 431 800 800 800 41500 Group Health Insurance 23,556 23,587 37,000 32,291 37,200 37,200 37,200 41501 Retiree Health Insurance 12,476 12,836 14,200 12,758 13,450 13,450 13,450


420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 1,063 428 500 1,399 1,500 1,500 1,500 42219 Banking Services 1,153 1,141 1,200 1,432 1,500 1,500 1,500 42300 Publication & Rec Fees - - 450 1,313 2,500 2,500 2,500 42504 Maintenance of Others 477 171 400 379 400 400 400 42600 Office Supplies 2,729 1,340 2,500 1,476 2,200 2,200 2,200 42618 Postage 1,200 1,050 1,500 1,250 1,300 1,300 1,300 42701 Travel Exp Personnel 783 714 1,000 966 1,200 1,200 1,200 42702 Subsc & Membership 377 911 500 500 500 500 500


TOTAL BUDGET - SUPERVISION 218,632 220,279 315,400 297,961 336,450 333,725 333,725

228

201 SPECIAL REVENUE FUND450 CULTURE & RECREATION451.23 RECREATION PROGRAMS


410 PERSONAL SERVICES41100 Supervision Salary 156,326 162,755 166,150 102,444 108,500 108,500 108,500 41101 Clerical & Oper Salary - - - 37,653 39,250 39,250 39,250 41102 Temporary Salaries 73,214 68,291 86,300 78,360 100,700 80,700 80,700 41109 Overtime Rec Programs 254 - - - - - 41200 OASI-Employer Contributions 16,210 16,300 17,800 15,656 20,350 16,100 16,100 41300 Retirement and Pensions 9,379 10,970 12,000 9,195 11,100 11,100 11,100 41400 Worker's Comp Insurance 2,776 2,497 3,000 3,353 4,000 4,000 4,000 41500 Group Insurance 30,754 31,834 34,200 28,232 30,200 30,200 30,200


420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 2,237 751 1,000 1,220 1,300 1,300 1,300 42300 Publication & Rec Fees 8,417 8,425 8,500 7,897 8,500 8,500 8,500 42607 Education & Rec Supplies 22,921 23,821 22,000 21,927 22,000 22,000 22,000 42608 Jr.Baseball & Rec Supplies 10,463 7,858 10,000 9,256 10,000 10,000 10,000 42701 Travel Exp Personnel 612 481 700 700 700 700 700 42702 Subsc & Membership 687 927 700 970 1,000 1,000 1,000


430 CAPITAL OUTLAY43606 Office Equipment 973 1,324 - - - - - 43618 Pitching Machines - 1,606 - - - - - 43656 Baseball/Softball Equipment 2,506 1,455 3,000 2,650 5,000 3,000 3,000 43658 Shuffle Board court and Access. - - - - 2,000 - - 43691 Recreation Equipment - 1,200 2,600 2,315 - - - 43697 Hockey Equipment - 2,724 - - 2,700 - - 43996 Skate Ramp Maintenance 4,660 - - - - - -


450 OTHER EXPENDITURES45300 Refunds & Reimbursements 210 100 - 285 250 250 250

TOTAL OTHER EXPENDITURES 210 100 - 285 250 250 250

TOTAL BUDGET - RECREATION PROGRAMS 342,345 343,573 367,950 322,113 367,550 336,600 336,600

229

201 SPECIAL REVENUE450 CULTURE & RECREATION451.25 GOLF COURSE


410 PERSONAL SERVICES41100 Supervision Salary 66,313 69,255 70,700 70,740 72,250 72,250 72,250 41101 Clerical & Oper Salary 80,433 83,674 85,400 85,416 87,100 87,100 87,100 41102 Temporary Salaries 71,513 66,866 80,000 73,949 86,600 81,600 81,600 41109 Overtime Pay 5,161 3,476 5,850 4,845 5,850 5,850 5,850 41200 OASI-Employer Contributions 16,190 116,000 18,600 16,823 17,850 17,800 17,800 41300 Retirement and Pensions 9,083 9,352 9,750 9,584 9,950 9,950 9,950 41400 Worker's Comp Insurance 5,844 6,417 8,500 6,498 8,500 7,000 7,000 41500 Group Insurance 30,717 30,616 29,900 28,460 30,200 30,200 30,200 41600 Unemployment Benefits 1,520 - - - - - -


420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 6,830 6,009 6,000 6,927 7,300 7,300 7,300 42200 Expert & Consulting Service 48,761 57,451 60,000 58,899 60,000 60,000 60,000 42219 Banking Services 6,841 6,545 6,800 6,600 6,800 6,800 6,800 42300 Publication & Recording Fees 720 588 750 732 750 750 750 42400 Rent-Machinery & Equip 1,054 26,418 26,500 27,039 27,500 27,500 27,500 42500 Construction Materials 581 390 1,500 1,508 1,500 1,500 1,500 42501 Equip Maintenance 17,571 33,490 20,000 20,822 21,000 21,000 21,000 42504 Maintenance of Other 6,166 5,898 5,800 5,745 5,800 5,800 5,800 42506 Repair to Vehicles 110 - 500 400 500 500 500 42514 Repair to Clubhouse 840 1,971 2,500 2,402 2,500 2,500 2,500 42515 Repair-Maintenance Shop 294 61 500 452 500 500 500 42516 Repair-Cart Storage Bldg 17 35 500 335 500 500 500 42521 Repair-Irrigation Equipment 15,490 13,347 5,000 6,197 6,000 6,000 6,000 42600 Office Supplies 724 790 2,000 1,748 2,000 2,000 2,000 42603 Motor Fuel and Lubricants 21,665 19,360 29,000 22,311 27,000 27,000 27,000 42613 Small Tools 132 360 500 519 500 500 500 42615 Ag & Hort Supplies 12,327 19,133 19,000 18,029 19,000 19,000 19,000 42617 Cleaning Service 3,836 3,712 4,000 3,866 4,000 4,000 4,000 42619 Chem, Drug & Lab Sup 48,062 48,911 51,000 56,996 57,000 51,000 51,000 42622 Golf Supplies 6,505 6,169 7,000 6,913 7,000 7,000 7,000 42627 Safety Supplies 103 375 500 350 500 500 500 42701 Travel Exp Personnel 2,614 1,994 2,000 2,740 3,000 3,000 3,000 42702 Subsc & Membership 2,555 2,555 3,000 2,680 3,000 3,000 3,000 42801 Gas 2,072 1,630 3,400 1,828 3,000 3,000 3,000 42802 Electricity 20,001 20,532 19,000 20,670 20,000 20,000 20,000 42803 Water 922 925 1,000 969 1,000 1,000 1,000 42804 Sewer 923 906 950 942 950 950 950 42805 Phone-Monthly 2,581 2,853 2,500 2,853 3,000 3,000 3,000


430 CAPITAL OUTLAY43600 Machinery & Equipment 800 - - 4,960 - - - 43601 Mowers 22,200 43,921 35,000 26,881 70,000 35,000 35,000 43609 Bunker Rake - 3,250 - - - - - 43653 Aerator 23,899 - - - - - - 43990 Golf Course Clubhouse Improvements 2,192 35,101 - - - - -


441 DEBT SERVICE44100 Principal 20,125 - - - - - - 44101 Interest 4,352 - - - - - -

TOTAL DEBT SERVICE 24,477 - - - - - -

450 OTHER EXPENDITURES45300 Refunds and Reimbursements - - - 151 - - -

TOTAL OTHER EXPENDITURES - - - 151 - - -

BUDGET TOTAL - GOLF COURSE 590,639 750,336 624,900 609,779 679,900 632,350 632,350

230

201 SPECIAL REVENUE450 CULTURE & RECREATION451.26 FAMILY AQUATIC CENTER


410 PERSONAL SERVICES41102 Temporary Salaries 159,447 166,075 150,000 154,141 181,500 171,500 171,500 41109 Overtime Pay 5,934 3,329 5,250 2,657 5,250 5,250 5,250 41200 OASI-Employer Contributions 12,652 12,960 12,650 11,995 14,300 13,550 13,550 41300 Retirement and Pensions - 158 2,000 283 350 350 350 41400 Worker's Comp Insurance 2,431 3,076 3,500 2,997 3,700 3,700 3,700


420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 5,587 8,790 9,000 7,924 8,200 8,200 8,200 42219 Banking Services 1,701 1,948 1,600 1,675 1,700 1,700 1,700 42500 Construction Materials 246 - 150 150 150 150 150 42501 Equip Maintenance 5,258 8,495 7,000 6,263 7,000 7,000 7,000 42502 Bldg Maintenance 185 1,658 1,000 888 1,000 1,000 1,000 42504 Maintenance of Other 1,803 2,293 2,000 1,907 2,000 2,000 2,000 42600 Office Supplies 1,559 1,576 1,500 1,578 1,600 1,600 1,600 42607 Ed, Recreation & Safety Supplies 6,512 7,279 6,000 5,949 6,500 6,500 6,500 42619 Chem, Drug & Lab Sup 16,846 17,784 18,000 20,514 21,000 21,000 21,000 42631 Merchandise for Resale 27,248 26,756 25,000 25,238 26,000 26,000 26,000 42703 Prof Workshops 800 1,650 1,500 1,440 1,500 1,500 1,500 42801 Gas 22,029 18,156 23,000 22,600 23,000 23,000 23,000 42802 Electricity 18,830 19,285 19,000 19,729 19,500 19,500 19,500 42803 Water 15,586 15,546 14,000 15,925 15,000 15,000 15,000 42804 Sewer 432 439 400 429 450 450 450 42805 Phone-Monthly 854 984 900 1,255 1,350 1,350 1,350


430 CAPITAL OUTLAY 43500 Furniture, Fixtures & Furnishings 6,124 - 7,500 7,500 2,000 2,000 2,000 43607 Electronic & Comm Equipment - - 4,500 4,536 - - - 43648 Pool Equipment - 1,942 21,000 20,160 - - - 43900 Improvements Other than Bldgs. - 24,163 12,000 12,000 - - -


450 OTHER EXPENDITURES45300 Refunds and Reimbursements 175 110 - 145 150 150 150

TOTAL OTHER EXPENDITURES 175 110 - 145 150 150 150

TOTAL BUDGET - FAMILY AQUATIC CENTER 312,239 344,452 348,450 349,878 343,200 332,450 332,450

231

201 SPECIAL REVENUE FUND450 CULTURE & RECREATION451.27 SOFTBALL/BASEBALL COMPLEX


410 PERSONAL SERVICES41102 Temporary Salaries 8,262 8,999 23,500 11,179 14,200 14,200 14,200 41109 Overtime Pay 791 1,022 1,400 - 1,400 1,400 1,400 41200 OASI Employer Contributions 693 767 1,900 867 1,200 1,200 1,200 41400 Worker's Comp Insurance 163 293 500 194 300 300 300


420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 1,507 1,442 2,500 5,207 5,500 5,500 5,500 42500 Construction Materials - 17 100 100 1,000 1,000 1,000 42501 Equip Maintenance 600 3,363 1,000 5,601 6,000 6,000 6,000 42502 Bldg Maintenance 833 1,037 1,200 1,200 1,200 1,200 1,200 42504 Maintenance of Other 1,434 2,732 3,500 3,500 3,500 3,500 3,500 42521 Irrigation Supplies 737 296 1,500 1,500 2,500 2,500 2,500 42609 Electrical Supplies 1,276 1,519 1,000 1,000 1,000 1,000 1,000 42615 Ag & Hort Supplies 477 731 2,000 4,000 11,000 11,000 11,000 42631 Merchandise Avail for Resale - - 50,000 - - - - 42802 Electricity 5,705 11,910 12,000 12,000 12,000 12,000 12,000 42803 Water 556 1,117 7,500 7,500 7,500 7,500 7,500 42804 Sewer 346 506 1,000 1,000 1,000 1,000 1,000


430 CAPITAL OUTLAY43820 Utility Vehicle - - 4,500 5,500 - - - 43617 Maintenance Equipment - 26,338 5,500 5,500 25,000 - 25,000 43621 Scoreboards - - - - 17,000 - 17,000 43900 Improv Other Than Bldgs - 2,400 - - - - - 43924 Complex Improvements - - 15,000 15,000 - - -

TOTAL CAPITAL OUTLAY - 28,738 25,000 26,000 42,000 - 42,000

TOTAL BUDGET - SOFTBALL/BASEBALL COMPLEX 23,380 64,489 135,600 80,848 111,300 69,300 111,300

232

201 SPECIAL REVENUE FUND450 CULTURE & RECREATION451.28 AUDITORIUM/FIELDHOUSE


410 PERSONAL SERVICES41101 Clerical & Oper Salary 43,299 45,070 46,000 46,013 47,000 47,000 47,000 41102 Temporary Salaries 11,946 11,343 14,450 14,294 17,950 17,950 17,950 41200 OASI-Employer Contributions 3,814 3,897 4,100 4,526 4,500 4,500 4,500 41300 Retirement and Pensions 2,598 3,385 3,500 3,757 3,900 3,900 3,900 41400 Worker's Comp Insurance 1,571 1,555 3,000 1,982 3,000 3,000 3,000 41500 Group Health Insurance 10,231 10,590 11,400 8,406 11,600 11,600 11,600


420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 10,326 9,606 10,500 10,377 10,800 10,800 10,800 42200 Expert and Consultant Services 487 143 1,000 1,848 1,000 1,000 1,000 42500 Construction Materials 522 544 1,000 908 1,000 1,000 1,000 42501 Equip Maintenance 3,844 2,596 3,500 3,223 3,500 3,500 3,500 42502 Bldg Maintenance 2,175 2,999 2,700 2,708 2,700 2,700 2,700 42504 Maintenance of Other 571 667 600 620 700 700 700 42601 Cleaning Supplies 7,473 8,816 9,000 8,137 9,500 9,500 9,500 42613 Small Tools 158 277 300 476 500 500 500 42801 Gas 15,053 12,817 22,000 13,924 16,000 16,000 16,000 42802 Electricity 10,650 11,539 12,500 11,964 12,500 12,500 12,500 42803 Water 1,413 11,342 1,800 1,852 1,900 1,900 1,900 42804 Sewer 545 526 700 709 700 700 700 42805 Phone-Monthly 3,355 3,993 3,500 7,217 7,100 7,100 7,100


430 CAPITAL OUTLAY43201 Improvements to Buildings 24,525 - - - 25,000 - - 43500 Furniture, Fixtures & Furnishings - 11,720 - - 2,000 - -

TOTAL CAPITAL OUTLAY 24,525 11,720 - - 27,000 - -

TOTAL BUDGET - AUDITORIUM/FIELDHOUSE 154,556 153,425 151,550 142,941 182,850 155,850 155,850

233

201 SPECIAL REVENUE FUND450 CULTURE & RECREATION451.34 ZOO


410 PERSONAL SERVICES41100 Supervision Salary 183,537 190,941 194,800 194,869 198,850 198,850 198,850 41101 Clerical & Oper Salary 299,653 304,729 312,750 311,017 319,450 319,450 319,450 41102 Temporary Salaries 146,138 143,596 176,800 151,817 194,350 180,650 180,650 41109 Overtime Pay 8,061 7,139 5,000 5,391 9,500 9,500 9,500 41200 OASI-Employer Contributions 46,783 47,922 52,250 48,991 54,200 53,000 53,000 41300 Retirement and Pensions 28,818 32,590 34,200 33,681 34,850 34,850 34,850 41400 Worker's Comp Insurance 12,594 13,967 17,000 14,114 16,000 16,000 16,000 41500 Group Health Insurance 83,864 81,915 79,600 74,960 79,400 79,400 79,400 41600 Unempl. Comp. Payments 597 - - - - - -


420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 15,085 11,644 12,000 13,401 14,000 14,000 14,000 42205 Medical Services 1,206 1,028 1,500 1,100 1,500 1,500 1,500 42219 Banking Services 6,143 6,484 12,600 11,130 11,500 11,500 11,500 42300 Publication & Recording Fees 1,501 1,363 3,500 3,602 4,500 4,500 4,500 42400 Rent-Machinery & Equip - 135 - - - - - 42500 Construction Materials 282 - - - - - - 42501 Equip Maintenance 18,160 18,778 20,000 24,025 22,000 22,000 22,000 42502 Bldg Maintenance 15,438 9,541 10,000 10,025 12,000 12,000 12,000 42504 Maintenance of Other 4,884 7,486 7,000 9,435 8,000 8,000 8,000 42506 Repair to Vehicles 3,140 4,443 4,000 3,508 4,000 4,000 4,000 42600 Office Supplies 1,277 917 1,800 2,324 1,800 1,800 1,800 42601 Cleaning Supplies 6,179 3,278 4,500 4,215 4,500 4,500 4,500 42603 Motor Fuel and Lubricants 3,483 3,252 6,500 3,562 5,500 5,500 5,500 42607 Ed & Rec Supplies 3,635 2,625 3,000 2,894 3,000 3,000 3,000 42610 Clothing & Material - - 500 1,013 800 800 800 42613 Small Tools 214 52 400 400 400 400 400 42614 Livestock and Poultry 48,521 50,408 55,000 50,500 55,000 51,000 51,000 42615 Ag & Hort Supplies 4,269 5,739 4,500 4,370 4,500 4,500 4,500 42619 Chem, Drug & Lab Sup 6,931 3,965 7,000 6,288 7,000 7,000 7,000 42627 Safety Supplies 598 717 700 500 700 700 700 42631 Merchandise Avail for Resale - - 38,000 38,000 38,000 38,000 38,000 42700 Transportation 1,749 644 2,000 2,000 2,000 2,000 2,000 42701 Travel Exp Personnel 1,484 5,192 4,000 1,814 4,000 4,000 4,000 42702 Subsc & Membership 4,956 6,466 5,500 6,686 6,500 6,500 6,500 42801 Gas 7,139 5,716 9,000 6,272 8,000 8,000 8,000 42802 Electricity 37,309 34,212 38,000 36,804 38,000 38,000 38,000 42803 Water 31,034 20,402 25,000 18,955 25,000 25,000 25,000 42804 Sewer 1,054 1,150 1,300 1,118 1,300 1,300 1,300 42805 Phone-Monthly 1,893 1,992 2,500 4,577 4,700 4,700 4,700


430 CAPITAL OUTLAY43300 Zoo Animals 559 5,026 1,500 5,550 3,000 3,000 3,000 43607 Electronic & Comm Equipment - Radios 1,792 - 5,500 5,500 - - - 43601 Mower - - 3,550 3,300 - - - 43607 IP Cameras - - - - 1,200 1,200 1,200 43993 Zoo - Exhibit Improvements 20,925 - - - 30,625 22,125 22,125


450 OTHER EXPENDITURES45300 Refunds and Reimbursements - - 200 313 300 300 300

TOTAL OTHER EXPENDITURES - - 200 313 300 300 300

TOTAL BUDGET - ZOO 1,060,885 1,035,454 1,162,950 1,118,021 1,229,925 1,202,525 1,202,525

234

201 SPECIAL REVENUE FUND450 CULTURE & RECREATION451.35 ICE ARENA/EXPO BUILDING


410 PERSONAL SERVICES41100 Supervision Salary 22,557 23,558 24,950 24,919 25,450 25,450 25,450 41102 Temporary Salaries 6,153 8,871 7,600 8,844 7,600 7,600 7,600 41200 OASI-Employer Contributions 2,011 2,290 2,300 2,342 2,300 2,300 2,300 41300 Retirement & Pensions 1,353 1,527 1,550 1,497 1,550 1,550 1,550 41400 Worker's Comp Insurance 600 667 900 627 900 900 900 41500 Group Health Insurance 4,823 5,061 5,700 5,464 5,800 5,800 5,800


420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 4,037 3,296 4,000 3,912 4,100 4,100 4,100 42200 Consultant Service 3,356 3,453 3,500 3,486 3,600 3,600 3,600 42501 Equip Maintenance 4,835 20,162 6,000 3,818 6,000 6,000 6,000 42502 Bldg Maintenance 5,133 4,706 3,500 3,222 4,000 4,000 4,000 42504 Maintenance of Other 1,092 728 1,000 807 1,000 1,000 1,000 42600 Office Supplies - 87 100 245 300 300 300 42601 Cleaning Supplies 239 147 700 700 700 700 700 42603 Motor Fuels & Lubricants 83 50 - - - - - 42702 Subsc & Membership 278 143 275 275 275 275 275 42801 Gas 7,091 5,845 9,000 5,222 9,000 9,000 9,000 42802 Electricity 13,301 13,522 14,150 13,897 14,500 14,500 14,500 42803 Water 894 1,013 1,000 1,000 1,000 1,000 1,000 42804 Sewer 664 745 700 756 1,000 1,000 1,000 42805 Phone-Monthly 353 353 600 600 600 600 600 42808 Propane 814 1,072 1,200 1,003 1,200 1,200 1,200


TOTAL BUDGET - ICE ARENA 79,667 97,296 88,725 82,636 90,875 90,875 90,875

235

201 SPECIAL REVENUE FUND450 CULTURE & RECREATION451.42 PARKS SYSTEM


410 PERSONAL SERVICES41100 Supervision Salary 24,382 19,548 27,750 28,384 28,760 28,760 28,760 41101 Clerical & Oper Salary 149,833 135,640 161,100 146,315 164,850 164,850 164,850 41102 Temporary Salaries 81,737 86,267 89,250 78,979 99,700 99,700 99,700 41109 Overtime Pay 3,426 8,390 2,500 2,480 2,700 2,700 2,700 41200 OASI-Employer Contributions 19,569 18,855 21,200 17,674 22,350 22,350 22,350 41300 Retirement and Pensions 10,379 9,692 11,500 10,561 11,775 11,775 11,775 41400 Worker's Comp Insurance 5,163 5,998 7,000 5,961 7,000 7,000 7,000 41500 Group Health Insurance 32,904 26,142 34,100 29,164 34,100 34,100 34,100 41600 Unemployment Comp Pymts - - - 1,903 - - -


420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 9,645 7,612 8,000 7,676 8,000 8,000 8,000 42400 Rent-Machinery & Equip 91 304 500 256 12,000 12,000 500 42402 Hydrant Rental 1,422 1,154 1,500 1,301 1,500 1,500 1,500 42500 Construction Materials 468 1,171 800 800 1,000 1,000 1,000 42501 Equip Maintenance 14,104 16,947 12,000 13,346 16,000 16,000 16,000 42504 Maintenance of Other 8,099 11,455 8,000 10,085 10,000 10,000 10,000 42505 Trail/Sidewalk Maintenance 13,326 11,000 13,000 13,000 13,000 13,000 13,000 42506 Repairs to Vehicle 2,388 3,319 4,000 2,756 7,000 7,000 7,000 42507 Repairs to Shop 1,003 889 1,100 1,100 1,100 1,100 1,100 42508 Repairs to Park Shelters - 138 200 200 1,000 1,000 1,000 42510 Repairs-Comfort Stations 766 686 1,200 700 1,200 1,200 1,200 42517 Repairs to Ball fields 3,606 5,864 5,500 4,608 6,500 6,500 6,500 42518 Repairs to Courts 1,069 2,671 2,000 3,330 5,000 5,000 5,000 42521 Irrigation Repairs 1,137 3,825 1,000 2,093 3,000 3,000 3,000 42522 Repairs to Derby Downs 234 544 2,000 687 2,000 2,000 2,000 42526 Repairs to Playground 3,900 4,905 5,000 5,000 5,000 5,000 5,000 42601 Cleaning Supplies 222 522 400 460 500 500 500 42603 Motor Fuel and Lubricants 22,452 20,929 25,000 22,118 25,000 25,000 25,000 42613 Small Tools 1,366 1,386 1,500 1,571 1,500 1,500 1,500 42615 Ag & Hort Supplies 5,507 5,341 6,000 16,824 17,000 17,000 17,000 42617 Cleaning Service 8,791 10,570 9,000 9,895 9,000 9,000 9,000 42619 Chem, Drug & Lab Sup 1,455 2,616 2,500 2,500 2,500 2,500 2,500 42627 Safety Supplies - - - - 500 500 500 42701 Travel Exp Personnel 121 2,371 400 400 400 400 400 42702 Subcr & Memberships 200 925 200 360 250 250 250 42801 Gas 883 725 1,750 1,550 1,750 1,750 1,750 42802 Electricity 8,111 14,520 8,000 11,945 12,000 12,000 12,000 42803 Water ( Utilities-Bramble Park) 7,174 11,422 8,000 10,181 8,000 8,000 8,000 42804 Sewer (Utilities-Shop) 835 1,092 800 841 800 800 800 42805 Phone (Utilities-Foundation Fields) 1,113 1,206 1,000 1,245 1,250 1,250 1,250 42807 Derby Downs 3,436 4,331 5,000 3,929 5,000 5,000 5,000


430 CAPITAL OUTLAY43201 Improvements to Buildings - - - - 950 950 950 43500 Furniture, Fixtures & Furnishings - 6,500 8,000 8,000 4,000 5,000 5,000 43501 Picnic Tables - - - - 8,000 - - 43600 Machinery & Equipment 600 2,706 - - - - - 43601 Mower - - 35,000 29,757 60,000 - 50,000 43603 Snow Blower 3,702 - - - - - - 43643 Tractor/loader - - - - 21,000 - - 43645 Trailer - - 2,500 2,500 - - - 43695 Playground Equipment 5,289 5,000 - - - - - 43900 Improv. Other than Buildings 7,844 - - - 10,000 - - 43929 Park Development 3,624 - - - - - -


TOTAL BUDGET - PARKS SYSTEM 471,376 475,178 535,250 512,435 653,935 555,935 594,435

236

201 SPECIAL REVENUE FUND450 CULTURES & RECREATION451.47 CITY PARK AND CAMPING


410 PERSONAL SERVICES41100 Supervision Salary 22,557 23,558 24,950 24,914 25,450 25,450 25,450 41102 Temporary Salaries 14,288 14,989 19,900 16,048 21,850 21,850 21,850 41200 OASI-Employer Contributions 2,820 2,909 3,150 2,820 3,350 3,350 3,350 41300 Retirement and Pensions 1,517 1,546 1,500 1,497 1,530 1,530 1,530 41400 Worker's Comp Insurance 977 953 1,200 1,051 1,300 1,300 1,300 41500 Group Health Insurance 5,407 5,529 5,700 5,486 5,800 5,800 5,800


420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 1,938 1,710 2,000 1,979 2,100 2,100 2,100 42219 Banking Services 83 181 250 23 100 100 100 42400 Rent-Machinery & Equip 420 122 900 400 500 500 500 42500 Construction Materials 754 723 700 645 700 700 700 42501 Equip Maintenance 1,256 1,297 1,400 1,901 1,500 1,500 1,500 42502 Bldg Maintenance 2,811 2,232 2,500 2,489 2,500 2,500 2,500 42504 Maintenance of Other 1,875 2,384 1,500 1,845 2,000 2,000 2,000 42600 Office Supplies 369 1,306 1,000 947 1,000 1,000 1,000 42603 Motor Fuel and Lubricants 2,480 1,476 3,000 1,786 3,000 3,000 3,000 42613 Small Tools 497 655 500 507 500 500 500 42615 Ag & Hort Supplies 554 540 400 354 400 400 400 42619 Chem, Drug & Lab Sup 270 380 200 143 200 200 200 42627 Safety Supplies 109 130 100 101 100 100 100 42631 Merchandise for Resale 2,030 1,585 1,800 - - - - 42702 Subsc & Membership 138 910 100 100 200 200 200 42801 Gas 347 356 600 512 600 600 600 42802 Electricity 19,196 19,559 17,000 20,109 19,000 19,000 19,000 42803 Water 2,898 3,308 3,850 3,354 3,850 3,850 3,850 42804 Sewer 1,528 1,672 1,500 1,656 1,600 1,600 1,600 42805 Phone-Monthly 358 369 500 407 500 500 500


430 CAPITAL OUTLAY43201 Improvements to Buildings 9,025 4,764 - - - - - 43501 Picnic Tables - - 5,000 4,174 - - - 43600 Machinery & Equipment - 230 - 268 650 650 650 43900 Improvements other than Building 1,938 20,500 - - 6,500 - -

TOTAL CAPITAL OUTLAY 10,963 25,494 5,000 4,442 7,150 650 650

TOTAL BUDGET - CITY PARK & CAMPING 98,440 115,873 101,200 95,516 106,780 100,280 100,280

237


Appendix


203 SPECIAL 1% SALES TAX (BBB) FUND490 OTHER

490.10 Conven & Visitors Bureau 171,821 182,476 178,700 184,432 178,700 178,700 178,700 490.11 Watertown Promotions - Chamber 330,875 350,733 367,700 447,583 462,700 462,700 462,700 490.13 Other 251,430 254,450 254,450 254,450 256,495 256,495 256,495

TOTAL 1% SALES TAX (BBB) 754,126 787,659 800,850 886,465 897,895 897,895 897,895

ENDING FUND BALANCE 303,164 TOTAL BBB SALES TAX FUND REQUIREMENTS 1,201,059


SPECIAL 1% SALES TAX310 TAXES

31301 Bed, Board & Booze Tax 782,648 806,063 750,000 854,381 795,000 795,000 795,000 31305 Sales Tax - Audits 134 - - (933) - - - TOTAL TAXES 782,782 806,063 750,000 853,448 795,000 795,000 795,000

360 MISCELLANEOUS REVENUE36100 Interest Earned 874 1,376 1,200 2,052 1,500 1,500 1,500 36909 Other Miscellaneous Revenue 531 570 - - - - - TOTAL MISCELLANEOUS REVENUE 1,405 1,946 1,200 2,052 1,500 1,500 1,500

390 OTHER FINANCING SOURCES39112 Transfer In - General Fund 75,000 50,000 50,000 50,000 50,000 50,000 50,000 TOTAL OTHER FINANCING SOURCES 75,000 50,000 50,000 50,000 50,000 50,000 50,000

TOTAL SPECIAL 1% SALES TAX 859,187 858,009 801,200 905,500 846,500 846,500 846,500

ESTIMATED FUND BALANCE 12-31-16 354,559 TOTAL BBB SALES TAX FUND MEANS OF FINANCE 1,201,059

390.00

EXPENDITURESSPECIAL 1% SALES TAX (BBB)

390.00

SPECIAL 1% SALES TAX (BBB)REVENUES

390.00

238

203 SPECIAL REVENUE460 SPECIAL REVENUE FUND490.00 BBB SALES TAX


490.10 GENERAL GOVERNMENT420 OTHER CURRENT EXPENDITURES

42104 Insurance Premiums 71 - - - - - - 42501 Equipment Maintenance 54,185 61,432 50,000 60,630 50,000 50,000 50,000 42801 Gas 33,383 28,870 40,000 22,659 37,000 37,000 37,000 42802 Electric 68,871 74,303 72,000 73,694 74,000 74,000 74,000 42803 Water 8,006 10,142 9,000 9,955 10,000 10,000 10,000 42804 Sewer 4,784 5,164 5,200 5,034 5,200 5,200 5,200 42805 Phone - Monthly Service 2,521 2,565 2,500 2,460 2,500 2,500 2,500 45627 Professional Fees - - - 10,000 - - -

TOTAL GENERAL GOVERNMENT 171,821 182,476 178,700 184,432 178,700 178,700 178,700

490.11 GENERAL GOVERNMENT ADVERTISING450 OTHER EXPENDITURES

43435 City Promotion - - - 90,000 90,000 90,000 90,000 45608 CVB, Inc 251,500 272,400 272,700 272,700 277,700 277,700 277,700 45631 4th of July - - 10,000 10,000 10,000 10,000 10,000 45632 Signs - Billboards - - 10,000 9,300 10,000 10,000 10,000 45642 Decorations - - 5,000 - 5,000 5,000 5,000 45643 City Advertising - - 25,000 52,252 25,000 25,000 25,000 45644 Chamber of Commerce Advertising 76,881 75,907 40,000 11,336 40,000 40,000 40,000 45651 Flower Project 2,494 2,426 5,000 1,995 5,000 5,000 5,000

TOTAL GENERAL GOVERNMENT ADVERTISING 330,875 350,733 367,700 447,583 462,700 462,700 462,700

490.13 GENERAL GOVERNMENT OTHER 450 OTHER EXPENDITURES

45600 Subsidy - Boys & Girls Club 201,430 204,450 204,450 204,450 206,495 206,495 206,495

490 MISCELLANEOUS49311 Trans out-Park & Rec 50,000 50,000 50,000 50,000 50,000 50,000 50,000

TOTAL GENERAL GOVERNMENT OTHER 251,430 254,450 254,450 254,450 256,495 256,495 256,495

TOTAL BUDGET - SPECIAL 1% SALES TAX FUND 754,126 787,659 800,850 886,465 897,895 897,895 897,895

239


Appendix


204 COMMUNITY RECREATION FUND450 CULTURE AND RECREATION

451.22 Community Recreation Center 930,109 933,585 1,192,100 1,243,484 1,541,725 1,470,000 1,470,000 TOTAL WELLNESS CENTER 930,109 933,585 1,192,100 1,243,484 1,541,725 1,470,000 1,470,000

CAPITAL OUTLAY ACCUMULATION:

ENDING FUND BALANCE 78,717 TOTAL WELLNESS CENTER REQUIREMENTS 1,548,717


CIVIC AND RECREATION CENTER340 CHARGES FOR GOODS AND SERVICES

34701 Membership Fees 532,783 534,116 942,800 856,001 1,060,000 1,010,000 1,010,000 34702 Fees - Admission & Program 197,198 179,929 240,000 260,000 342,000 309,000 309,000 34706 H.B/R.B Court Fees 542 400 1,000 201 - - - 34709 Other 15,328 11,631 9,000 11,100 11,000 11,000 11,000 34710 Swim Pass Revenue 4,891 3,663 15,000 1,001 - - - 34711 Rentals - Pool (School) 20,290 20,000 20,000 20,000 20,000 20,000 20,000 34713 Aquatic Fees/Swim Class 59,333 67,822 70,000 70,001 80,000 80,000 80,000 34714 Enrollment Fee for Bldg 12,384 12,084 18,000 44,000 20,000 20,000 20,000 34717 Merchandise Revenue 24,668 20,628 36,000 13,000 15,000 15,000 15,000 TOTAL CHARGES FOR GOODS & SERVICES 867,417 850,273 1,351,800 1,275,304 1,548,000 1,465,000 1,465,000

360 MISCELLANEOUS REVENUE36100 Interest Earned 333 351 400 401 1,000 1,000 1,000 36200 Rentals - Buildings 5,011 5,726 8,400 6,001 8,400 8,000 8,000 36700 Donations 4,460 2,840 6,000 1,000 3,000 3,000 3,000 36909 Other Misc. Revenue 8,676 11,016 5,000 5,000 5,000 5,000 5,000 TOTAL MISCELLANEOUS REVENUE 18,480 19,933 19,800 12,402 17,400 17,000 17,000

390 OTHER FINANCING SOURCES39101 Sales of General Fixed Assets 99 - - - - - - 39112 Transfer In - General Fund 35,000 39,000 - - - - - TOTAL OTHER FINANCING SOURCES 35,099 39,000 - - - - -

TOTAL WELLNESS CENTER 920,996 909,206 1,371,600 1,287,706 1,565,400 1,482,000 1,482,000

ESTIMATED FUND BALANCE 12-31-17 66,717 TOTAL WELLNESS CENTER FUND MEANS OF FINANCE 1,548,717

REVENUES

EXPENDITURES

351.22


351.22

351.22


240

204 SPECIAL REVENUE FUND450 CULTURE & RECREATION451.22 PRAIRIE LAKES WELLNESS CENTER


410 PERSONAL SERVICES41100 Supervision Salary 179,686 186,956 190,800 190,764 194,700 194,700 194,700 41101 Clerical & Oper Salary 115,246 113,079 117,325 128,466 174,550 136,100 136,100 41102 Temporary Salaries 197,994 214,072 362,625 346,027 416,000 416,000 416,000 41109 Overtime Pay - 80 - 652 - - - 41200 OASI-Employer Contributions 36,464 38,180 50,500 50,133 69,200 68,050 68,050 41300 Retirement and Pensions 19,146 21,212 25,300 23,536 30,200 28,900 28,900 41400 Worker's Comp Insurance 6,644 5,884 9,000 6,762 15,000 12,000 12,000 41500 Group Health Insurance 45,607 46,151 51,300 46,422 58,300 50,250 50,250


420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 13,805 12,066 15,000 43,755 46,000 46,000 46,000 42219 Banking Services 2,465 3,592 3,000 7,000 5,000 5,000 5,000 42300 Publication & Rec Fees 17,884 20,099 17,000 19,000 21,000 21,000 21,000 42405 Rental - Building 8,702 8,400 - 2,100 - - - 42501 Equip Maintenance 9,582 15,980 10,000 10,000 12,000 11,000 11,000 42502 Bldg Maintenance 17,264 13,350 - 5,000 27,000 17,000 17,000 42600 Office Supplies 4,865 4,452 5,250 7,000 6,000 6,000 6,000 42601 Cleaning Supplies 17,140 13,609 25,000 25,000 30,000 29,000 29,000 42606 Center Expense 10,799 8,939 14,000 14,000 22,000 21,000 21,000 42607 Education & Rec Supplies 58,923 52,381 60,000 55,000 60,000 59,000 59,000 42618 Postage 3,027 2,516 5,000 3,000 3,000 3,000 3,000 42619 Chem, Drug & Lab Sup 10,190 10,675 10,000 15,000 17,000 16,000 16,000 42620 Other Supplies 3,516 3,348 4,000 6,000 4,000 4,000 4,000 42631 Merchandise Available for Resale 15,460 13,401 24,000 10,000 13,000 13,000 13,000 42701 Travel Exp Personnel 3,635 2,508 5,000 7,000 5,000 5,000 5,000 42702 Subscriptions 4,904 3,839 5,000 3,000 4,000 4,225 4,225 42801 Gas 42,135 36,553 75,000 53,622 65,000 60,000 60,000 42802 Electric 58,944 61,459 89,000 130,300 156,000 156,000 156,000 42803 Water 4,776 6,619 9,000 12,000 12,000 12,000 12,000 42804 Sewer 3,452 4,916 6,000 10,000 12,000 12,000 12,000 42805 Phone-Monthly 1,260 1,273 1,500 6,845 7,000 7,000 7,000 42806 Phone-Long Distance 229 227 500 100 - - -


430 CAPITAL OUTLAY43600 Machinery & Equipment 15,721 6,567 - 2,000 49,775 49,775 49,775 43602 Computer Equipment/Software - - - - 3,000 3,000 3,000

TOTAL CAPITAL OUTLAY 15,721 6,567 - 2,000 52,775 52,775 52,775

450 OTHER EXPENDITURES45300 Refunds & Reimbursements 644 1,202 2,000 4,000 4,000 4,000 4,000

TOTAL OTHER EXPENDITURES 644 1,202 2,000 4,000 4,000 4,000 4,000

TOTAL BUDGET-PRAIRIE LAKES WELLNESS CENTER 930,109 933,585 1,192,100 1,243,484 1,541,725 1,470,000 1,470,000

241


Appendix


205 CASUALTY RESERVE FUND490 OTHER

495.00 Casualty Reserve Fund 12,812 8,409 15,000 - 15,000 15,000 15,000 TOTAL CASUALTY RESERVE FUND 12,812 8,409 15,000 - 15,000 15,000 15,000

ENDING FUND BALANCE 15,533 TOTAL CASUALTY RESERVE REQUIREMENTS 30,533


CASUALTY RESERVE360 MISCELLANEOUS REVENUE

36100 Interest Earned 152 161 150 197 200 200 200 36909 Other Miscellaneous Revenue 418 9,801 - - - - -

TOTAL MISCELLANEOUS REVENUE 570 9,962 150 197 200 200 200

TOTAL CASUALTY RESERVE 570 9,962 150 197 200 200 200

ESTIMATED FUND BALANCE 12-31-17 30,333 TOTAL CASUALTY RESERVE FUND MEANS OF FINANCE 30,533

REVENUES

EXPENDITURESCASUALTY RESERVE

CASUALTY RESERVE

242

205 SPECIAL REVENUE FUND490 OTHER495.00 CASUALTY RESERVE


470 CAUSALITY LOSS47000 Replace/Repair Property 12,812 8,409 15,000 - 15,000 15,000 15,000

TOTAL CAUSALITY 12,812 8,409 15,000 - 15,000 15,000 15,000

TOTAL BUDGET - CASUALTY RESERVE FUND 12,812 8,409 15,000 - 15,000 15,000 15,000

243


Appendix


212 CAPITAL IMPROVEMENT FUND420 PUBLIC SAFETY

420.84 Public Safety Improvements 437,157 160,202 899,500 372,128 680,000 680,000 680,000 TOTAL PUBLIC SAFETY 437,157 160,202 899,500 372,128 680,000 680,000 680,000

430 PUBLIC WORKS431.80 Street System Improvements 2,657,124 2,714,513 2,325,000 2,129,644 3,329,600 2,754,600 2,754,600 432.80 Storm Sewer & Flood Control Projects 295,546 212,394 300,000 91,806 825,000 425,000 425,000

TOTAL PUBLIC WORKS 2,952,670 2,926,907 2,625,000 2,221,450 4,154,600 3,179,600 3,179,600

450 CULTURE & RECREATION451.82 Recreational Facility Improvements 1,065,610 495,997 450,300 809,636 958,500 776,900 776,900

TOTAL CULTURE & RECREATION 1,065,610 495,997 450,300 809,636 958,500 776,900 776,900

460 URBAN REDEVELOPMENT & HOUSING465.83 Industrial Park Infrastructure, Sr. Center 301,999 628,054 73,900 70,378 627,950 127,950 127,950

TOTAL URBAN REDEVELOPMENT & HOUSING 301,999 628,054 73,900 70,378 627,950 127,950 127,950

470 DEBT SERVICE470.00 Debt Service Payments 5,746,505 3,141,808 3,143,500 3,141,284 3,055,850 3,055,850 3,055,850

TOTAL DEBT SERVICE 5,746,505 3,141,808 3,143,500 3,141,284 3,055,850 3,055,850 3,055,850

490 OTHER490.00 Transfers Out 886,025 1,813,000 905,000 905,000 2,630,000 2,600,000 2,600,000

TOTAL OTHER 886,025 1,813,000 905,000 905,000 2,630,000 2,600,000 2,600,000

TOTAL CAPITAL IMPROVEMENT FUND 11,389,966 9,165,968 8,097,200 7,519,876 12,106,900 10,420,300 10,420,300

CAPITAL OUTLAY ACCUMULATIONS:CARRIED OVER FROM 2017 3,867,100 ACCUMULATED IN 2018 1,728,200 SUBTOTAL - CAPITAL OUTLAY ACCUMULATIONS 5,595,300

ENDING FUND BALANCE 5,180,762 TOTAL CAPITAL IMPROVEMENT FUND REQUIREMENTS 21,196,362

ACTUAL ACTUAL BUDGET PROJECTED REQUEST MAYOR'S APPROVED

FY 15 FY 16 FY 17 FY 17 FY 18 BUDGET FY 18CAPITAL IMPROVEMENT FUND

310 TAXES31302 Sales Tax and Use Tax 7,148,078 7,127,518 6,900,000 7,056,243 6,950,000 6,950,000 6,950,000 31305 Sales Taxes - Audits 60,851 41,022 5,000 53,747 20,000 20,000 20,000

TOTAL TAXES 7,208,929 7,168,540 6,905,000 7,109,990 6,970,000 6,970,000 6,970,000

330 INTERGOVERNMENTAL REVENUES33145 Other Federal Grants - 15,089 540,750 184,720 - - - 33406 State STP Funds - 615,608 660,600 808,358 680,000 680,000 680,000 33499 Other State Grants 384,887 - - - 217,100 217,100 217,100

TOTAL INTERGOVERNMENTAL REVENUES 384,887 630,697 1,201,350 993,078 897,100 897,100 897,100

360 MISCELLANEOUS REVENUE36100 Interest Earned 476,333 479,082 475,000 483,629 475,000 475,000 475,000 36301 Special Assessments 55,321 70,941 - 76,448 - - - 36700 Donations 1,570 168,484 35,000 20,900 - - - 36909 Other Miscellaneous Revenue 24,007 13,089 - 28,989 10,000 10,000 10,000

TOTAL MISCELLANEOUS REVENUE 557,231 731,596 510,000 609,966 485,000 485,000 485,000

390 OTHER FINANCING SOURCES39101 Sale of General Fixed Assets 208,069 28,750 - 23,968 - - - 39107 Capital Contribution 353,144 336,004 - 2,322 89,450 89,450 89,450 39117 Transfer In - General Fund 750,781 - - - - - - 39121 Bond Proceeds 3,532,712 - - - - - -

TOTAL OTHER FINANCING SOURCES 4,844,706 364,754 - 26,290 89,450 89,450 89,450

TOTAL CAPITAL IMPROVEMENT FUND 12,995,753 8,895,587 8,616,350 8,739,324 8,441,550 8,441,550 8,441,550

ESTIMATED FUND BALANCE 12-31-17 12,754,812 TOTAL CAPITAL IMPROVEMENT FUND MEANS OF FINANCE 21,196,362

EXPENDITURESCAPITAL IMPROVEMENT

REVENUESCAPITAL IMPROVEMENT

244

212 SPECIAL REVENUE FUNDCAPITAL IMPROVEMENT FUNDSALES & USE TAX


430 CAPITAL OUTLAY420.84 PUBLIC SAFETY IMPROVEMENTS

43213 Training Center - Fire 4,996 6,565 50,000 11,104 - - - 43220 Outdoor Gun Range - 1,000 450,000 - - - - 43221 Tornado Shelter - - 224,500 239,245 - - - 43412 E-911 ProQA Software 88,982 - - - - - - 43805 Ambulance 179,873 - 175,000 121,779 - - - 43201 Improvements to Buildings - - - - 30,000 30,000 30,000 43813 Fire Truck - - - - 650,000 650,000 650,000 43975 Emergency Warning Siren System 163,306 152,637 - - - - -

TOTAL PUBLIC SAFETY IMPROVEMENTS 437,157 160,202 899,500 372,128 680,000 680,000 680,000

431.80 STREET SYSTEM IMPROVEMENTS42509 Seal Coating/Crack Sealing 439,323 350,847 400,000 - 400,000 400,000 400,000 43100 Land 875 - - 4,900 - - - 43220 Outdoor Gun Range Parking/Approach - - 75,000 - - - - 43700 Street Improvements 873,795 903,261 850,000 850,000 900,000 900,000 900,000 43709 19th St E Reconstruction 2,105 9,315 - 435 - - - 43710 11th St. North 784,465 - - - - - - 43711 Summerwood Street replacement 162,170 - - - - - - 43713 15th St. from 14th Ave to 16th St. - 446,505 - - - - - 43714 8th Ave SE 195,950 204,050 - 51,261 - - - 43716 29th St. SE Reconstruction - - 700,000 600,064 - - - 43717 15th St. South of 14th Ave. - - 100,000 81,240 - - - 43718 Jackson Park Parking Area - - 75,000 125,000 - - - 43912 Downtown Alley/Parking Lot Project - 261,101 75,000 148,061 75,000 75,000 75,000 43719 11th Ave SW from 14th St to 24th St - - - - 600,000 600,000 600,000 43720 20th Ave S Bridge Repairs - - - - 282,700 282,700 282,700 43940 3rd Ave NW Bridge Engineering - - - - 6,900 6,900 6,900

31st St Reconstruct - N of Hwy 212 - - - - 100,000 - - 43721 3rd Ave SW - 13th St to 18th St - - - - 125,000 125,000 125,000

6th Ave NE - Maple to 4th St E - - - - 125,000 - - 12th Ave NE - 11th St to 19th St - - - - 200,000 - -

43722 Sanitary Sewer Street Reconstruct - - - - 285,000 285,000 285,000 43920 20th Ave S & 7th St W Realignment 3,774 - - - - - - 43922 South Broadway Bridge Project 1,740 344,493 - 46,194 - - - 43936 1st Ave N Rail Cross Closure 91,570 1,500 - 32,032 - - - 43940 3rd Ave NW Street Project 18,985 90 - - - - -

2nd Ave NE from Maple to 4th St E - - - - 150,000 - - 43944 Uptown Project 59,216 - - - - - - 43964 Sidewalk, Curb & Gutter 14,452 177,987 50,000 190,457 50,000 50,000 50,000 43971 Traffic Signal Improvement 4,515 - - - 30,000 30,000 30,000 43982 26th St. Improvements 4,189 15,364 - - - - -

TOTAL STREET SYSTEM IMPROVEMENTS 2,657,124 2,714,513 2,325,000 2,129,644 3,329,600 2,754,600 2,754,600

432.80 STORM SEWER & FLOOD CONTROL PROJECTS43433 Storm Water Comprehensive Plan 12,675 - - - - - - 43908 Box Culverts - 23rd St 52,888 - - - - - - 43916 Miscellaneous Storm Sewer Projects 182,729 69,265 100,000 81,240 100,000 100,000 100,000 43932 19th St. E Storm Sewer 19,025 - - - - - - 43933 Big Sioux/Kampeska Diversion Weir - 143,108 - - - - 43935 Roby Creek Drainage Improvements 23,429 21 - - - - - 43908 3rd Ave SE Box Culvert Replacement - - - - 75,000 150,000 150,000 43965 Flood Control Project 4,800 - - - - - - 43902 Miscellaneous Drainage Improvements - - 200,000 10,566 200,000 - -

Riverview Court Drainage Improv. - - - - 75,000 - - 43957 Eastwoods Drainage Improvements - - - - 300,000 100,000 100,000 43961 Marina Bay Bank Restoration - - - - 75,000 75,000 75,000

TOTAL STORM SEWER & FLOOD CONTROL PROJ. 295,546 212,394 300,000 91,806 825,000 425,000 425,000

451.82 RECREATIONAL FACILITY IMPROVEMENTS43914 Lions Park Sewer Line - 18,020 - - - - - 43215 Fieldhouse Improvements - 49,441 83,000 83,000 95,000 95,000 95,000 43301 Trees and Removal 11,608 17,797 15,000 14,215 15,000 15,000 15,000 43705 Walkway/Roadway - 37,296 17,000 21,408 25,000 25,000 25,000 43924 Koch Complex Improvements 153,444 - - - - - - 43927 Concrete Projects - - - 3,000 - - - 43930 Cemetery Improvements 34,184 - - - 50,000 50,000 50,000 43947 Campground Improvements - 17,037 41,000 40,974 70,000 70,000 70,000 43962 Recreational Trail System /Improv. 13,542 82,047 175,000 113,827 175,000 175,000 175,000 43978 Fishing Pier - - 22,500 23,921 - - - 43963 Foundation Field Improvements - 176,229 - - - - - 43951 Pickleball Courts - - - - 20,000 20,000 20,000 43963 Sunshades - - 59,000 59,000 - - - 43991 Golf Course Projects 599,302 - - - 100,000 100,000 100,000 43992 Aquatic Center Improvements 23,448 4,908 - - 48,000 48,000 48,000 43983 Splash Park - - - 174,999 - - - 43993 Zoo Improvements 230,082 79,982 27,800 27,000 178,900 178,900 178,900 43995 Soccer Complex Improvements - - 10,000 10,000 - - - 43996 Skate Park Relocation - 13,240 - 225,128 - - - 43999 Wellness Center Improvements - - - 13,164 181,600 - -

TOTAL RECREATIONAL FACILITY IMPROVEMENTS 1,065,610 495,997 450,300 809,636 958,500 776,900 776,900

245

212 SPECIAL REVENUE FUNDCAPITAL IMPROVEMENT FUNDSALES & USE TAX


465.83 INDUSTR. PARK & OTHER INFRASTRUCTURE43201 Boys and Girls Club Renovation - 500,000 - - - - - 43430 Multipurpose Facility Study/Construction 175,038 - - - - - - 43432 H2O-20 Project Studies 76,056 9,403 - - - - - 43901 Improvements - Fiber Optics - 40,646 25,000 25,520 25,000 25,000 25,000 43926 Sr. Citizens Bldg Improvement - - 5,000 1,000 20,000 20,000 20,000 43931 City Hall Improvements - 48,392 - - - - - 43942 Industrial Park Improv./Economic Develop. 6,453 160 - - - - - 43970 GIS Implementation 29,452 29,453 43,900 43,858 32,950 32,950 32,950 43671 Comprehensive Land Use Plan 15,000 - - - - - - 43968 Lake Kampeska Comprehensive Plan - - - - 50,000 50,000 50,000

Lake Inlet/Outlet Structure - - - - 500,000 - - TOTAL INFRASTRUCTURE 301,999 628,054 73,900 70,378 627,950 127,950 127,950

TOTAL CAPITAL OUTLAY 4,757,436 4,211,160 4,048,700 3,473,592 6,421,050 4,764,450 4,764,450

470.00 DEBT SERVICE PAYMENTS44100 Principal 4,798,929 2,006,287 2,042,000 2,042,047 1,994,850 1,994,850 1,994,850 44101 Interest 876,077 1,132,921 1,099,000 1,096,737 1,058,500 1,058,500 1,058,500 44103 Fiscal Agent Charges 3,016 2,600 2,500 2,500 2,500 2,500 2,500 44900 Cost of Bond Issuance 68,483 - - - - - -

TOTAL DEBT REDUCTION 5,746,505 3,141,808 3,143,500 3,141,284 3,055,850 3,055,850 3,055,850

490 MISCELLANEOUS49300 Transfer Out - To Airport 436,025 463,000 405,000 405,000 130,000 100,000 100,000 49311 Transfer Out - To Park and Rec 250,000 250,000 250,000 250,000 250,000 250,000 250,000 49323 Transfer Out - Capital Projects Fund - 850,000 - - 2,000,000 2,000,000 2,000,000 49320 Transfer Out - To E-911 Fund 200,000 250,000 250,000 250,000 250,000 250,000 250,000

TOTAL MISCELLANEOUS 886,025 1,813,000 905,000 905,000 2,630,000 2,600,000 2,600,000

TOTAL BUDGET - CAPITAL IMPR. SALES TAX 11,389,966 9,165,968 8,097,200 7,519,876 12,106,900 10,420,300 10,420,300

246


Appendix


214 E-911 FUND420 PUBLIC SAFETY

421.51 E-911 794,254 872,744 933,750 898,237 940,245 940,245 940,245 TOTAL E-911 794,254 872,744 933,750 898,237 940,245 940,245 940,245

ENDING FUND BALANCE 186,642 TOTAL E-911 REQUIREMENTS 1,126,887


E-911 FUND340 CHARGES FOR GOODS AND SERVICES

34208 911 Surcharge Revenue 351,389 345,176 371,000 342,176 350,000 350,000 350,000 34209 County E-911 Surcharges 236,535 271,558 296,000 283,554 296,000 296,000 296,000

TOTAL CHARGES FOR GOODS AND SERVICES 587,924 616,734 667,000 625,730 646,000 646,000 646,000

360 MISCELLANEOUS REVENUE36100 Interest Earned 16 10 - 92 100 100 100 36909 Other Miscellaneous Revenue 3,648 687 - - - - -

TOTAL MISCELLANEOUS REVENUE 3,664 697 - 92 100 100 100

390 OTHER FINANCING SOURCES39112 Transfer In - General Fund - 50,000 50,000 100,000 75,000 75,000 75,000 39113 Transfer In - Capital Improvement Fund 200,000 250,000 300,000 250,000 250,000 250,000 250,000

TOTAL OTHER FINANCING SOURCES 200,000 300,000 350,000 350,000 325,000 325,000 325,000

TOTAL E-911 791,588 917,431 1,017,000 975,822 971,100 971,100 971,100

ESTIMATED FUND BALANCE 12-31-17 155,787 TOTAL E-911 FUND MEANS OF FINANCE 1,126,887

EXPENDITURESE-911

REVENUESE-911

247

214 SPECIAL REVENUE FUND421 PUBLIC SAFETY421.51 E-911


410 PERSONAL SERVICES41101 Clerical & Oper. Salary 491,665 515,571 533,750 529,571 545,120 545,120 545,120 41102 Temporary Salaries 10,164 28,431 37,900 30,959 38,625 38,625 38,625 41109 Overtime pay 9,798 8,958 13,000 12,947 13,000 13,000 13,000 41200 OASI-Employer Contributions 36,650 39,870 43,250 41,448 44,200 44,200 44,200 41300 Retirement & Pensions 30,084 32,592 35,800 34,121 36,550 36,550 36,550 41400 Workers Compensation 1,049 1,035 1,300 1,256 1,500 1,500 1,500 41500 Group Insurance 89,562 89,467 98,200 92,707 98,000 98,000 98,000 41501 Retiree Health Insurance 3,629 - - - - - -


420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 3,309 3,633 3,850 4,117 4,250 4,250 4,250 42203 Consultant Services 1,308 826 2,000 821 2,000 2,000 2,000 42300 Publication & Rec. Fees 596 241 800 - 800 800 800 42501 Equip Maintenance 4,599 18,261 24,000 18,462 24,000 24,000 24,000 42511 Computer Maintenance 67,708 75,378 79,000 78,048 83,000 83,000 83,000 42600 Office Supplies 915 1,326 2,000 1,293 2,000 2,000 2,000 42607 Education & Rec. Supplies - 193 300 200 300 300 300 42610 Clothing and Materials 467 476 1,000 256 1,000 1,000 1,000 42701 Travel Exp Personnel 430 1,078 2,000 1,749 2,000 2,000 2,000 42702 Subsc & Membership 119 369 400 350 400 400 400 42805 Phone-Monthly Service 36,452 35,122 38,000 33,704 34,000 34,000 34,000


430 CAPITAL OUTLAY43500 Furniture, Fixtures & Furnishings - - - - 1,500 1,500 1,500 43602 Computer Equip / Software 5,750 19,917 17,200 16,228 8,000 8,000 8,000


TOTAL BUDGET - E-911 794,254 872,744 933,750 898,237 940,245 940,245 940,245

248


Appendix


226 LIBRARY FINES FUND450 CULTURE AND RECREATION

455.06 Library Fines Fund 29,554 41,970 46,175 50,917 43,400 43,400 43,400 TOTAL LIBRARY FINES FUND 29,554 41,970 46,175 50,917 43,400 43,400 43,400

ENDING FUND BALANCE 273,454 TOTAL LIBRARY FINES FUND REQUIREMENTS 316,854


LIBRARY FINES FUND350 FINES & FORFEITS

35102 Library Fines 16,600 13,999 18,500 13,614 18,500 18,500 18,500 TOTAL FINES & FORFEITS 16,600 13,999 18,500 13,614 18,500 18,500 18,500

360 MISCELLANEOUS REVENUE36100 Interest Earned 1,173 1,437 1,000 1,903 1,000 1,000 1,000 36700 Donations 6,356 9,720 6,000 10,807 7,000 7,000 7,000 36909 Other Miscellaneous Revenue 18,144 18,321 16,500 17,823 16,500 16,500 16,500 36910 Cash Short & Over 3 47 - (35) - - -


TOTAL LIBRARY FINES FUND 42,276 43,524 42,000 44,112 43,000 43,000 43,000

ESTIMATED FUND BALANCE 12-31-17 273,854 TOTAL LIBRARY FINES FUND MEANS OF FINANCE 316,854

REVENUES

LIBRARY FINES EXPENDITURES

LIBRARY FINES

249

226 SPECIAL REVENUE FIND455 SPECIAL REVENUE FUND455.06 LIBRARY FINES FUND


420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 15 41 50 84 100 100 100 42551 Copier Maintenance 1,834 1,561 2,500 2,184 2,500 2,500 2,500 42600 Office Supplies 1,531 2,727 1,000 1,582 1,600 1,600 1,600 42623 Computer Supplies & Equipment - 2,551 725 - - - - 42674 Information & Education (PR) 6,724 4,072 7,900 7,777 7,900 7,900 7,900 42702 Subs. & Memberships - - - 3,022 - - - 42917 Library Programs 14,977 14,396 18,000 15,310 18,000 18,000 18,000


430 CAPITAL OUTLAY43400 Library Books & Off Ref - - - 1,463 - - - 43500 Furniture, Fixtures & Furnishings - - 800 1,648 - - - 43602 Computer Equip / Software 4,473 4,358 4,500 7,847 8,800 8,800 8,800 43607 Electronic & Communication Equip. - 12,264 10,000 10,000 4,500 4,500 4,500


450 OTHER EXPENDITURES45400 Remittance of Revenue - - 700 - - - -

TOTAL OTHER EXPENDITURES - - 700 - - - -

TOTAL BUDGET - LIBRARY FINES FUND 29,554 41,970 46,175 50,917 43,400 43,400 43,400

250


Appendix


272 URBAN RENEWAL FUND460 CONSERVATION AND DEVELOPMENT

441.00 Urban Renewal Fund 55,832 31,500 29,385 26,943 29,550 29,550 - TOTAL URBAN RENEWAL FUND 55,832 31,500 29,385 26,943 29,550 29,550 -

ENDING FUND BALANCE 143,279 TOTAL REVOLVING LOAN REQUIREMENTS 143,279


URBAN RENEWAL FUND360 MISCELLANEOUS REVENUE

36100 Interest Earned 654 766 700 636 500 500 500 36200 Rentals-Buildings 2,400 2,400 2,400 2,400 2,400 2,400 - 36301 Special Assessments - - - - 54,000 54,000 - 36700 Donations 1,200 - - - - - - 36913 Interest Collected by Bank 1,584 984 1,000 1,052 1,500 1,500 1,500


TOTAL URBAN RENEWAL FUND 5,838 4,150 4,100 4,088 58,400 58,400 2,000

ESTIMATED FUND BALANCE 12-31-17 141,279 TOTAL URBAN RENEWAL FUND MEANS OF FINANCE 143,279

URBAN RENEWAL

URBAN RENEWAL

REVENUES

EXPENDITURES

251

272 SPECIAL REVENUE FUND463 SPECIAL REVENUE FUND463.20 URBAN RENEWAL FUND


410 PERSONAL SERVICES41102 Temporary Salaries 211 - - - - - - 41200 OASI-Employer Contributions 16 - - - - - - 41400 Worker's Comp Insurance 278 (120) - (47) - - -

TOTAL PERSONAL SERVICES 505 (120) - (47) - - -

420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 112 234 250 227 250 250 - 42300 Publication/Printing Fees - 14 15 12 - - - 42501 Equip Maintenance 155 11 - - - - - 42502 Bldg Maintenance 2,410 671 3,000 2,048 3,000 3,000 - 42504 Maintenance of Other - 230 2,000 200 2,000 2,000 - 42601 Cleaning Supplies - - 500 400 500 500 - 42617 Cleaning Service 5,430 6,686 6,420 6,240 6,600 6,600 - 42618 Postage 65 - - - - - - 42620 Other Supplies 539 616 1,000 786 1,000 1,000 - 42800 Utilities 4,825 3,972 4,200 3,780 4,200 4,200 -

TOTAL OTHER CURRENT EXPENDITURES 13,536 12,434 17,385 13,693 17,550 17,550 -

430 CAPITAL OUTLAY43944 Uptown Projects 21,234 4,771 - 209 - - -

TOTAL CAPITAL OUTLAY 21,234 4,771 - 209 - - -

450 OTHER EXPENDITURES45651 Flower Project 14,456 14,415 12,000 13,088 12,000 12,000 - 45654 Urban Renewal Loans 6,101 - - - - - -

TOTAL OTHER EXPENDITURES 20,557 14,415 12,000 13,088 12,000 12,000 -

TOTAL BUDGET - URBAN RENEWAL FUND 55,832 31,500 29,385 26,943 29,550 29,550 -

252


Appendix


273 SIOUX RIVER WATERSHED PROJECT462 CONSERVATION AND DEVELOPMENT

462.10 Sioux River Project 241,637 382,862 279,475 282,838 251,520 251,520 251,520 TOTAL SIOUX RIVER WATERSHED PROJECT 241,637 382,862 279,475 282,838 251,520 251,520 251,520

ENDING FUND BALANCE 10,885 TOTAL SIOUX RIVER WATERSHED PROJECT REQUIREMENTS 262,405


330 INTERGOVERNMENTAL REVENUE33121 EPA Section 319 Grant 56,673 94,106 100,000 126,034 73,000 73,000 73,000

TOTAL INTERGOVERNMENTAL REVENUE 56,673 94,106 100,000 126,034 73,000 73,000 73,000

360 MISCELLANEOUS REVENUE36701 Contributions 13,272 35,223 20,800 8,734 10,000 10,000 10,000 36704 LKWPD Contributions 43,334 10,000 33,300 50,000 50,000 50,000 50,000 36909 Other Misc. Revenue 50 38 - - - - -


390 OTHER FINANCING SOURCES39112 Transfer In-General Fund 50,000 50,000 50,000 50,000 50,000 50,000 50,000 39120 Transfer In - Municpal Utilities Fund - 50,000 50,000 50,000 50,000 50,000 50,000


TOTAL SIOUX RIVER WATERSHED PROJECT 163,329 239,367 254,100 284,768 233,000 233,000 233,000

ESTIMATED FUND BALANCE 12-31-17 29,405 TOTAL SIOUX RIVER WATERSHED PROJECT MEANS OF FINANCE 262,405

SIOUX RIVER WATERSHED PROJECTREVENUES

EXPENDITURESSIOUX RIVER WATERSHED PROJECT

253

273 WATERSHED PROJECT FUND462 SPECIAL REVENUE FUND462.10 SIOUX RIVER WATERSHED PROJECT


462.10 ADMINISTRATION410 PERSONAL SERVICES

41100 Supervision Salary 61,160 63,650 65,000 64,946 66,300 66,300 66,300 41102 Temporary Salaries 22,967 23,243 19,300 16,678 15,600 15,600 15,600 41200 OASI-Employer Contributions 5,797 6,019 6,000 5,495 5,800 5,800 5,800 41300 Retirement and Pensions 4,777 4,988 5,100 4,789 4,900 4,900 4,900 41400 Worker's Comp Insurance 1,665 1,255 1,600 1,201 1,600 1,600 1,600 41500 Group Health Insurance 10,293 10,653 11,400 10,995 11,600 11,600 11,600


420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 369 554 1,200 771 1,000 1,000 1,000 42506 Repairs To Vehicles 555 859 500 500 500 500 500 42603 Motor Fuel and Lubricants 557 421 200 200 200 200 200 42620 Other Supplies 3,082 3,971 325 638 6,425 6,425 6,425 42653 Grazing Management 15,849 88,920 76,400 76,400 52,820 52,820 52,820 42655 Ag Waste System - 21,579 - - - - - 42666 Water Quality Monitoring 1,641 1,787 2,350 2,350 4,050 4,050 4,050 42667 Grassed Waterway 3,400 19,531 6,950 6,950 4,470 4,470 4,470 42668 Small Ponds 35,451 87,031 22,200 22,200 22,200 22,200 22,200 42674 Information & Education 6,356 5,578 1,350 1,350 1,350 1,350 1,350 42685 Shoreline Stabilization 19,936 3,200 26,200 26,200 20,000 20,000 20,000 42686 Phosphorus Facility 42,194 33,796 - 7,130 10,000 10,000 10,000 42720 CRP Incentive - - 27,800 27,800 16,180 16,180 16,180 42801 Gas 1,275 1,275 1,275 1,275 1,275 1,275 1,275 42802 Electric 3,825 3,825 3,825 3,825 3,825 3,825 3,825 42805 Phone - Monthly Service 471 706 475 1,142 1,150 1,150 1,150 42806 Phone - Long Distance 17 21 25 3 - - -


430 CAPITAL OUTLAY43602 Computer Equipment/Software - - - 275 275 275

TOTAL OTHER FINANCING USES - - - - 275 275 275

TOTAL BUDGET - SIOUX RIVER WATERSHED PROJ 241,637 382,862 279,475 282,838 251,520 251,520 251,520

254


Appendix


275 TAX INCREMENT FINANCING FUND #1 (TIF #1)490 OTHER

490.00 Tax Increment Financing Fund 128,962 121,046 112,110 111,692 103,000 103,000 103,000 TOTAL TIF #1 128,962 121,046 112,110 111,692 103,000 103,000 103,000

ENDING FUND BALANCE (1,336,930) TOTAL TIF #1 REQUIREMENTS (1,233,930)


TAX INCREMENT FINANCING FUND 1 (TIF1)310 TAXES

31810 TIF Taxes Current 242,331 250,011 250,000 251,507 250,000 250,000 250,000 TOTAL TAXES 242,331 250,011 250,000 251,507 250,000 250,000 250,000

360 MISCELLANEOUS REVENUE36100 Interest Earned 114 116 125 222 250 250 250

TOTAL MISCELLANEOUS REVENUE 114 116 125 222 250 250 250

TOTAL TAX INCREMENT FINANCING FUND #1 242,445 250,127 250,125 251,729 250,250 250,250 250,250

ESTIMATED FUND BALANCE 12-31-17 (1,484,180) TOTAL TIF #1 MEANS OF FINANCE (1,233,930)

TIF #1 FUND

TIF #1 FUNDREVENUES

EXPENDITURES

255

275 SPECIAL REVENUE FUND490 OTHER490.00 TAX INCREMENT FINANCING DISTRICT #1 FUND (TIF #1)


440 DEBT SERVICE 44101 Interest 128,962 121,046 112,110 111,692 103,000 103,000 103,000

TOTAL DEBT SERVICE 128,962 121,046 112,110 111,692 103,000 103,000 103,000

TOTAL BUDGET - TIF #1 128,962 121,046 112,110 111,692 103,000 103,000 103,000

256


Appendix


280 TIF #2490 OTHER




TAX INCREMENT FINANCING FUND #2 (TIF #2)310 TAXES





ESTIMATED FUND BALANCE 12-31-17 (1,303,108) TOTAL TIF #2 FUND MEANS OF FINANCE (1,240,033)

TIF #2 FUND

TIF #2 FUNDREVENUES

EXPENDITURES

257





TOTAL BUDGET - TIF #2 86,035 88,316 90,300 90,049 92,100 92,100 92,100

258


Appendix


281 TIF # 3490 OTHER

490.00 Tax Increment Financing Fund 9,197 4,743 1,240 1,240 - - - TOTAL TIF #3 9,197 4,743 1,240 1,240 - - -

ENDING FUND BALANCE - TOTAL TIF # 3 REQUIREMENTS -


TAX INCREMENT FINANCING FUND # 3 (TIF #3)310 TAXES

31810 TIF Taxes Current 71,165 68,798 70,000 35,820 - - - TOTAL TAXES 71,165 68,798 70,000 35,820 - - -

360 MISCELLANEOUS REVENUE36100 Interest Earned 40 38 20 50 - - -

TOTAL MISCELLANEOUS REVENUE 40 38 20 50 - - -

TOTAL TAX INCREMENT FINANCING FUND #3 71,205 68,836 70,020 35,870 - - -

ESTIMATED FUND BALANCE 12-31-17 - TOTAL TIF #3 MEANS OF FINANCE -

REVENUESTIF #3 FUND

TIF #3 FUND EXPENDITURES

259



440 DEBT SERVICE 44101 Interest 9,197 4,743 1,240 1,240 - - -

TOTAL DEBT SERVICE 9,197 4,743 1,240 1,240 - - -

TOTAL BUDGET - TIF #3 9,197 4,743 1,240 1,240 - - -

260



282 TIF #5490 OTHER









ESTIMATED FUND BALANCE 12-31-17 (2,842,703) TOTAL TIF #5 MEANS OF FINANCE (2,812,653)

TIF #5 FUND

REVENUESTIF #5 FUND

EXPENDITURES

261





TOTAL BUDGET - TIF #5 168,553 180,032 190,500 190,570 202,300 202,300 202,300

262



283 TIF #6490 OTHER


ENDING FUND BALANCE (460,837) TOTAL TIF #6 REQUIREMENTS (422,337)



31810 TIF Taxes Current 114,417 113,477 110,000 117,924 120,000 120,000 120,000 31901 Interest & Penalty - 1 - 4 - - -

TOTAL TAXES 114,417 113,478 110,000 117,928 120,000 120,000 120,000




ESTIMATED FUND BALANCE 12-31-17 (542,437) TOTAL TIF #6 MEANS OF FINANCE (422,337)

TIF #6 FUND

TIF #6 FUNDREVENUES

EXPENDITURES

263





TOTAL BUDGET - TIF #6 52,676 48,412 44,000 22,264 38,500 38,500 38,500

264


Appendix


301 GO BONDS 470 GO BONDS

470.02 Principal & Interest Payments 451,508 485,826 480,500 479,297 480,500 480,500 480,500 TOTAL GO BONDS 451,508 485,826 480,500 479,297 480,500 480,500 480,500

ENDING FUND BALANCE 410,191 TOTAL GO BONDS REQUIREMENTS 890,691


DEBT SERVICEGO BONDS 310 TAXES

31101 Current Property Taxes 473,256 492,311 503,000 502,564 504,000 504,000 504,000 31102 Delinquent Taxes (6) (68) - - - - - 31107 Mobile Home Taxes 140 19 - 2 - - - 31901 Penalty & Interest 897 814 - 420 - - -

TOTAL TAXES 474,287 493,076 503,000 502,986 504,000 504,000 504,000

360 MISCELLANEOUS REVENUE36100 Interest Earned 1,750 2,384 1,500 2,472 2,400 2,400 2,400


390 OTHER FINANCING SOURCES39121 Bond Proceeds - 22,813 - - - - -

TOTAL OTHER FINANCING SOURCES - 22,813 - - - - -

TOTAL GO BONDS 476,037 518,273 504,500 505,458 506,400 506,400 506,400

ESTIMATED FUND BALANCE 12-31-17 384,291 TOTAL GO BONDS MEANS OF FINANCE 890,691

DEBT SERVICE FUNDS

DEBT SERVICE FUNDSREVENUES

EXPENDITURES

265

301 DEBT SERVICE FUND470 GO BONDS 470.02 GO BONDS


440 DEBT SERVICE44101 Interest 101,008 24,526 35,000 33,797 30,000 30,000 30,000 44103 Fiscal Agent Charges 500 800 500 500 500 500 500 44104 Bond Principal 350,000 440,000 445,000 445,000 450,000 450,000 450,000 44900 Cost of Bond Insurance - 20,500 - - - - -


TOTAL BUDGET - GO BONDS 451,508 485,826 480,500 479,297 480,500 480,500 480,500

266


Appendix


504 CAPITAL PROJECTS FUND450 CAPITAL PROJECTS

456.02 Capital Projects 9,627,076 16,764,192 - 2,553,401 8,000,000 8,000,000 8,000,000 TOTAL CAPITAL PROJECTS 9,627,076 16,764,192 - 2,553,401 8,000,000 8,000,000 8,000,000

ENDING FUND BALANCE 368,306 TOTAL CAPITAL PROJECTS REQUIREMENTS 8,368,306


CAPITAL PROJECTS FUND360 MISCELLANEOUS REVENUE

36100 Interest Earned 52,694 91,889 25,000 52,084 25,000 25,000 25,000 36700 Donations 1,200 331,986 250,000 321,986 3,322,000 3,322,000 3,322,000

TOTAL MISCELLANEOUS REVENUE 53,894 423,875 275,000 374,070 3,347,000 3,347,000 3,347,000

390 OTHER FINANCING SOURCES39121 Bond Proceeds 20,967,161 - - - - - - 39406 Transfer In - Capital Improvement Sales Tax - 850,000 - - 2,000,000 2,000,000 2,000,000

TOTAL OTHER FINANCING SOURCES 20,967,161 850,000 - - 2,000,000 2,000,000 2,000,000

TOTAL CAPITAL PROJECTS FUND 21,021,055 1,273,875 275,000 374,070 5,347,000 5,347,000 5,347,000

ESTIMATED FUND BALANCE 12-31-17 3,021,306 TOTAL CAPITAL PROJECTS MEANS OF FINANCE 8,368,306

REVENUESCAPITAL PROJECTS FUNDS

EXPENDITURESCAPITAL PROJECTS

CAPITAL PROJECTS FUND

267

504 CAPITAL PROJECTS FUND456 CAPITAL PROJECTS456.02 CAPITAL PROJECTS


430 CAPITAL EXPENDITURES43430 Community Recreation Facility 7,269,557 12,173,149 - 2,347,700 - - - 43982 5-Plex Softball Complex 1,273,202 4,505,384 - 10,390 - - - 43218 Ice Complex - 85,659 - 195,311 8,000,000 8,000,000 8,000,000

TOTAL CAPITAL EXPENDITURES 8,542,759 16,764,192 - 2,553,401 8,000,000 8,000,000 8,000,000

440 DEBT SERVICE 44900 Cost of Bond Issuance 333,536 - - - - - -

TOTAL DEBT SERVICE 333,536 - - - - - -

490 MISCELLANEOUS 49300 Transfer Out - Capital Improvement Fund 750,781 - - - - - -

TOTAL MISCELLANEOUS 750,781 - - - - - -

TOTAL BUDGET - CAPITAL PROJECTS FUND 9,627,076 16,764,192 - 2,553,401 8,000,000 8,000,000 8,000,000

268


Appendix


600 PUBLIC ENTERPRISE604 WASTEWATER

430 PUBLIC WORKS432.52 Wastewater Collection System 2,597,022 2,782,817 1,263,400 1,228,764 1,788,490 1,788,490 1,788,490 432.53 Collection System Improv 25,296 - 325,000 158,601 325,000 325,000 325,000 432.56 Wastewater Treatment Facility 932,195 926,686 2,260,350 2,142,572 1,911,325 1,911,325 1,911,325 432.57 Industrial Pretreatment 167,528 159,601 185,050 163,100 171,060 171,060 171,060 432.58 Laboratory 236,156 211,264 411,300 407,363 244,145 244,145 244,145

TOTAL WASTE WATER 3,958,197 4,080,368 4,445,100 4,100,400 4,440,020 4,440,020 4,440,020


WASTEWATER FUNDWASTEWATER COLLECTION SYSTEMSANITARY SEWER MAINTENANCE

330 INTERGOVERNMENTAL REVENUE33145 Other Federal Grants 582 - - - - - -

TOTAL INTERGOVERNMENTAL REVENUE 582 - - - - - -

360 MISCELLANEOUS REVENUE36100 Interest Earned 92,400 96,093 93,000 101,856 100,000 100,000 100,000 36401 Sale of Fixed Assets 149 3,146 - - - - - 36800 Pension Revenue 29,747 - - - - - - 36909 Other Miscellaneous Revenue 229 212 - - - - -


380 ENTERPRISE OPERATING REVENUES38301 Charges-Treas Collection 1,490,453 1,501,279 1,509,000 1,512,308 1,520,000 1,520,000 1,520,000 38302 Penalty-Treas Collection 19,590 19,016 19,200 19,488 19,200 19,200 19,200 38304 Sewer Consumption Collections 402,493 416,047 415,000 411,158 415,000 415,000 415,000 38305 Charges-Industrial Consumption 99,550 94,383 100,000 104,772 100,000 100,000 100,000 38306 Surcharges 530 2,453 1,000 2,180 2,000 2,000 2,000 38307 Tapping Fees 4,734 5,752 3,500 2,338 2,500 2,500 2,500 38308 Revenue for Servicing Debt 1,434,867 1,446,202 1,453,100 1,453,944 1,455,000 1,455,000 1,455,000 38309 Other 1,112 920 1,500 1,216 1,500 1,500 1,500

TOTAL ENTERPRISE OPERATING REVENUES 3,453,329 3,486,052 3,502,300 3,507,404 3,515,200 3,515,200 3,515,200

TOTAL SANITARY SEWER MAINTENANCE 3,576,436 3,585,503 3,595,300 3,609,260 3,615,200 3,615,200 3,615,200

COLLECTION SYSTEMS IMPROVEMENTS390 OTHER FINANCING SOURCES

39107 Capital Contributions 2,487,432 724,941 - - - - - TOTAL OTHER FINANCING SOURCES 2,487,432 724,941 - - - - -

TOTAL COLL. SYSTEMS IMPROVEMENTS 2,487,432 724,941 - - - - -

WASTEWATER TREATMENT FACILITY360 MISCELLANEOUS REVENUE

36909 Other Misc. Revenue 19,178 16,694 14,000 9,654 9,500 9,500 9,500 TOTAL MISCELLANEOUS REVENUE 19,178 16,694 14,000 9,654 9,500 9,500 9,500

TOTAL WASTEWATER TREATMENT FACILITY 19,178 16,694 14,000 9,654 9,500 9,500 9,500

INDUSTRIAL PRETREATMENT PROGRAM350 FINES

35109 Other Fines 600 - - - - - - TOTAL FINES 600 - - - - - -

REVENUESWASTEWATER

WASTEWATEREXPENDITURES

ENTERPRISE FUNDS

269


Appendix


360 MISCELLANEOUS REVENUE36909 Other Misc. Revenue 28,683 - - - - - -

TOTAL MISCELLANEOUS REVENUE 28,683 - - - - - -

380 ENTERPRISE OPERATING REVENUE38303 IPP Permit Fees 210 1,262 200 237 200 200 200

TOTAL ENTERPRISE OPERATING REVENUE 210 1,262 200 237 200 200 200

TOTAL INDUSTRIAL PRETREATMENT PROGRAM 29,493 1,262 200 237 200 200 200

TOTAL WASTEWATER FUND 6,112,539 4,328,400 3,609,500 3,619,151 3,624,900 3,624,900 3,624,900

REVENUESWASTEWATER

270

604 PUBLIC ENTERPRISE FUND430 PUBLIC WORKS432.52 SEWER COLLECTION SYSTEM


410 PERSONAL SERVICES41100 Supervision Salary 79,168 106,255 84,100 76,987 78,400 78,400 78,400 41101 Clerical & Oper Salary 170,238 185,891 187,100 182,242 188,900 188,900 188,900 41102 Temporary Salaries - 7,485 - 3,710 9,900 9,900 9,900 41109 Overtime Pay 2,291 4,132 7,200 4,077 6,200 6,200 6,200 41200 OASI-Employer Contributions 18,150 20,052 20,350 18,938 19,100 19,100 19,100 41300 Retirement and Pensions 15,238 16,027 17,450 15,905 16,400 16,400 16,400 41400 Worker's Comp Insurance 3,285 (271) 5,000 4,541 5,000 5,000 5,000 41500 Group Health Insurance 49,445 46,247 49,800 47,780 60,000 60,000 60,000


420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 9,571 10,142 10,500 10,848 11,200 11,200 11,200 42200 Expert & Consultant Svc 902 675 2,500 2,500 2,500 2,500 2,500 42220 Alcohol/Drug Testing 339 234 300 300 300 300 300 42501 Equip Maintenance 27,429 39,486 34,500 35,000 35,000 35,000 35,000 42502 Bldg Maintenance 379 1,534 6,500 6,500 6,500 6,500 6,500 42506 Repair to Vehicle 4,110 10,002 4,300 4,300 4,300 4,300 4,300 42525 Sanitary Rehab 12,102 3,286 35,000 25,000 35,000 35,000 35,000 42600 Office Supplies 722 671 800 1,000 1,000 1,000 1,000 42603 Motor Fuel and Lubricants 16,058 11,873 16,000 16,000 16,000 16,000 16,000 42610 Clothing & Material 278 225 450 450 450 450 450 42611 Manufacturing Materials 745 6,189 5,300 2,964 6,000 6,000 6,000 42612 Food 238 386 300 300 300 300 300 42613 Small Tools 660 1,086 2,000 2,000 2,000 2,000 2,000 42619 Chem, Drug & Lab Sup 196 - 800 800 800 800 800 42627 Safety Supplies 3,551 1,649 3,000 3,000 3,000 3,000 3,000 42640 Mosquito Control Supplies - 20,667 80,000 80,000 80,850 80,850 80,850 42701 Travel Exp Personnel 264 646 700 700 700 700 700 42702 Subsc & Membership 210 1,019 400 500 500 500 500 42802 Electricity 27,528 26,963 35,000 35,000 35,000 35,000 35,000 42803 Water 2,634 988 1,600 1,600 1,600 1,600 1,600 42805 Phone-Monthly Service 1,737 1,727 2,200 3,100 4,500 4,500 4,500


430 CAPITAL OUTLAY43600 Machinery & Equipment - - 6,400 3,575 25,000 25,000 25,000 43602 Computer Equipment/Software 1,089 - - - 9,200 9,200 9,200 43612 Meters - - 3,900 3,736 - - - 43616 Jetter - - - - 440,000 440,000 440,000 43619 Generator 1,200 - - - - - - 43827 Steamer - - - - 65,400 65,400 65,400

TOTAL CAPITAL OUTLAY 2,289 - 10,300 7,311 539,600 539,600 539,600

440 DEBT REDUCTION44101 Interest 337,580 308,819 291,200 286,661 267,500 267,500 267,500

TOTAL DEBT REDUCTION 337,580 308,819 291,200 286,661 267,500 267,500 267,500

450 OTHER EXPENDITURES 45700 Depreciation Expense 1,469,203 1,554,168 - - - - -

45711 Other Post Employment Benefits 4,581 2,835 - - - - - 45712 Pension Contribution Expense 151 52,979 - - - - -

TOTAL OTHER EXPENDITURES 1,473,935 1,609,982 - - - - -

490 MISCELLANEOUS

49000 WDC Economic Development 60,000 60,000 60,000 60,000 60,000 60,000 60,000

49200 Loss on Disposal of Fixed Assets - 49313 Transfer Out - Watershed Project Fund - 49318 Transfer Out - General Fund 275,750 278,750 288,750 288,750 289,990 289,990 289,990

TOTAL MISCELLANEOUS 335,750 338,750 348,750 348,750 349,990 349,990 349,990

TOTAL BUDGET - SEWER COLLECTION SYSTEM 2,597,022 2,782,817 1,263,400 1,228,764 1,788,490 1,788,490 1,788,490

271

604 PUBLIC ENTERPRISE FUND430 PUBLIC WORKS432.53 COLLECTION SYSTEM IMPROVEMENTS


430 CAPITAL OUTLAY43914 Sewer Replacements/Rehab. 25,296 - 325,000 158,601 325,000 325,000 325,000

TOTAL CAPITAL OUTLAY 25,296 - 325,000 158,601 325,000 325,000 325,000

TOTAL BUDGET - COLLECTION SYSTEM IMPR. 25,296 - 325,000 158,601 325,000 325,000 325,000

272

604 PUBLIC ENTERPRISE FUND450 PUBLIC WORKS432.56 WASTEWATER TREATMENT FACILITY


410 PERSONAL SERVICES41100 Supervision Salary 108,589 136,413 94,100 98,699 96,350 96,350 96,350 41101 Clerical & Oper Salary 170,776 144,254 214,150 162,583 204,375 204,375 204,375 41102 Temporary Salaries - 532 - - - - - 41109 Overtime Pay 4,162 5,377 4,600 6,326 4,000 4,000 4,000 41200 OASI-Employer Contributions 20,380 22,315 23,000 19,545 22,400 22,400 22,400 41300 Retirement and Pensions 16,568 18,026 18,800 16,088 18,275 18,275 18,275 41400 Worker's Comp Insurance 4,351 5,762 6,100 4,659 6,100 6,100 6,100 41500 Group Health Insurance 38,732 41,486 46,200 40,725 46,500 46,500 46,500 41501 Retiree Health Insurance 15,596 12,090 17,700 7,020 7,800 7,800 7,800 41600 Unemployment Benefits - 3,500 - 1,427 - - -


420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 38,275 38,338 38,500 41,052 42,300 42,300 42,300 42200 Consultant Services 129 - 2,000 2,035 2,000 2,000 2,000 42407 Sludge Application 5,516 3,595 15,000 15,000 15,000 15,000 15,000 42501 Equip Maintenance 88,668 85,962 73,900 78,000 78,000 78,000 78,000 42502 Bldg Maintenance 6,141 8,003 13,000 13,000 13,000 13,000 13,000 42506 Repairs to Vehicles 2,865 4,273 3,500 3,500 3,500 3,500 3,500 42523 Piping & I/P Cell Maintenance 464 - 2,000 2,000 2,000 2,000 2,000 42600 Office Supplies 2,502 1,514 2,500 2,500 2,500 2,500 2,500 42603 Motor Fuel and Lubricants 13,863 12,666 15,300 15,300 15,300 15,300 15,300 42607 Education & Rec Supplies 357 50 300 300 300 300 300 42610 Clothing & Material 17 333 550 550 550 550 550 42611 Manufacturing Materials 15,689 (7,984) - - - - - 42612 Food 1,068 1,094 1,000 1,200 1,200 1,200 1,200 42613 Small Tools 728 1,022 1,000 1,000 1,000 1,000 1,000 42618 Postage 100 560 600 600 600 600 600 42619 Chem, Drug & Lab Supplies 37,640 6,012 36,900 36,900 36,900 36,900 36,900 42626 Foam Polymer 22,276 12,281 21,900 17,900 22,900 22,900 22,900 42627 Safety Supplies 7,021 4,140 4,500 4,500 4,500 4,500 4,500 42701 Travel Exp Personnel 1,526 427 1,200 - 1,200 1,200 1,200 42702 Subsc & Membership 698 959 850 1,000 1,000 1,000 1,000 42801 Natural Gas 54,932 48,452 88,000 88,000 88,000 88,000 88,000 42802 Electricity 156,228 159,386 159,900 159,900 159,000 159,000 159,000 42803 Water 17,790 25,947 26,000 26,000 26,800 26,800 26,800 42805 Phone-Monthly Service 2,245 2,242 2,500 1,852 1,950 1,950 1,950 42806 Phone-Long Distance 167 165 400 400 400 400 400 42916 Surface Water Discharge Permit 17,550 17,500 17,500 17,500 17,500 17,500 17,500


430 CAPITAL OUTLAY43201 Improvements to Building 11,392 - 17,600 - - - - 43216 Sodium Hydroxide Storage Add'n - 1,197 - - - - - 43600 Machinery & Equipment - 10,038 22,700 22,700 - - - 43602 Computer Equipment/Software 1,089 1,764 - - 5,125 5,125 5,125 43603 Snow Blower - - 1,500 1,500 - - - 43804 Pickup w/Plow - - 78,000 75,066 - - - 43612 Meters 5,455 - 24,800 24,800 - - - 43613 Samplers - - 6,000 5,595 - - - 43437 Biosolids Engineering/Construction - 25,383 76,000 74,880 940,000 940,000 940,000 43966 Digester Rehabilitation Design/Constr - - 1,060,000 1,032,062 - - - 43820 Utility Vehicle - - 16,300 14,908 - - - 43900 Improv. Other than Buildings 14,078 71,612 4,000 4,000 - - - 43927 Facility Study - - - 23,000 23,000 23,000

TOTAL CAPITAL OUTLAY 32,014 109,994 1,306,900 1,255,511 968,125 968,125 968,125

490 MISCELLANEOUS49200 Loss on Disposal of Fixed Assets 26,572 - - - - - -


TOTAL BUDGET - WASTEWATER TREATMENT 932,195 926,686 2,260,350 2,142,572 1,911,325 1,911,325 1,911,325

273

604 PUBLIC ENTERPRISE FUND430 PUBLIC WORKS432.57 INDUSTRIAL PRETREATMENT


410 PERSONAL SERVICES41100 Supervision Salary 56,305 43,040 57,150 57,162 58,300 58,300 58,300 41101 Clerical & Oper Salary 53,346 55,500 56,650 39,883 44,200 44,200 44,200 41109 Overtime Pay 384 - 1,000 - 660 660 660 41200 OASI-Employer Contributions 7,731 7,952 8,300 6,801 7,400 7,400 7,400 41300 Retirement & Pensions 6,453 6,689 6,900 5,805 6,200 6,200 6,200 41400 Worker's Comp Insurance 937 989 1,500 1,013 1,500 1,500 1,500 41500 Group Health Insurance 15,008 15,227 16,400 14,756 17,000 17,000 17,000


420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 1,284 1,573 1,600 1,749 1,850 1,850 1,850 42213 Outside Testing 21,785 22,956 25,000 25,000 25,000 25,000 25,000 42300 Publication & Rec Fees 44 17 200 200 200 200 200 42501 Equipment Maintenance 370 788 1,700 1,700 1,700 1,700 1,700 42506 Repairs to Vehicles 61 53 600 600 600 600 600 42600 Office Supplies 236 243 500 500 500 500 500 42603 Motor Fuel & Lubricants 958 613 1,200 1,200 1,200 1,200 1,200 42610 Clothing & Material - (4) 200 148 200 200 200 42618 Postage 200 290 200 709 400 400 400 42619 Chemicals, Lab & Drug Supplies 579 606 600 700 700 700 700 42627 Safety Supplies - 184 200 200 200 200 200 42701 Travel Exp Personnel 527 1,026 750 800 800 800 800 42702 Subsc & Membership 276 155 400 400 400 400 400 42703 Workshops - 195 300 300 300 300 300


430 CAPITAL OUTLAY

43602 Computer Equipment/Software 1,044 - - - 1,750 1,750 1,750

43613 Portable Sampler - - 3,700 3,474 - - -

43800 Vehicle - 1,509 - - - - - TOTAL CAPITAL OUTLAY 1,044 1,509 3,700 3,474 1,750 1,750 1,750

TOTAL BUDGET - INDUSTRIAL PRETREATMENT 167,528 159,601 185,050 163,100 171,060 171,060 171,060

274

604 PUBLIC ENTERPRISE FUND430 PUBLIC WORKS432.58 LABORATORY


410 PERSONAL SERVICES41100 Supervision Salary 24,476 25,465 26,000 25,990 26,600 26,600 26,600 41101 Clerical & Oper Salary 118,669 105,819 108,500 108,513 110,750 110,750 110,750 41109 Overtime Pay - - 800 - 670 670 670 41200 OASI-Employer Contributions 9,616 10,008 10,350 10,189 10,500 10,500 10,500 41300 Retirement & Pensions 7,592 7,903 8,150 8,232 8,275 8,275 8,275 41400 Worker's Comp Insurance 1,752 2,313 2,500 1,863 2,500 2,500 2,500 41500 Group Health Insurance 14,786 14,871 16,300 15,280 16,700 16,700 16,700


420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 1,248 1,574 1,600 1,796 1,850 1,850 1,850 42213 Outside Testing 16,574 16,032 19,000 19,000 19,000 19,000 19,000 42501 Equipment Maintenance 2,049 3,127 5,500 5,500 5,500 5,500 5,500 42502 Building Maintenance 266 460 1,300 1,300 1,300 1,300 1,300 42524 Disposal of Hazardous Material 2,196 1,263 2,500 2,500 2,500 2,500 2,500 42600 Office Supplies 161 177 700 700 700 700 700 42610 Clothing & Material - 98 200 200 200 200 200 42613 Small Tools - 120 100 100 100 100 100 42619 Chemicals, Lab & Drug Supplies 22,993 20,166 24,000 24,000 24,000 24,000 24,000 42627 Safety Supplies 139 779 600 600 600 600 600 42701 Travel Exp Personnel 600 - 300 400 400 400 400 42702 Subscr & Membership 76 32 200 200 200 200 200


430 CAPITAL OUTLAY

43201 Improvement to Building - - 178,000 178,000 - - -

43602 Computer Equipment/Software 600 1,057 - - 550 550 550 43614 Lab Equipment 12,363 - 4,700 3,000 11,250 11,250 11,250


TOTAL BUDGET - LABORATORY 236,156 211,264 411,300 407,363 244,145 244,145 244,145

275


Appendix


605 SOLID WASTE430 PUBLIC WORKS

432.30 Solid Waste Collection 778,042 800,548 826,350 1,287,825 1,099,580 1,099,580 1,099,580 432.40 Solid Waste Disposal 1,723,970 1,449,423 935,400 1,331,787 1,485,270 1,485,270 1,485,270 432.45 Solid Waste Recycling 388,551 452,992 444,350 443,457 449,595 449,595 449,595

TOTAL SOLID WASTE 2,890,563 2,702,963 2,206,100 3,063,069 3,034,445 3,034,445 3,034,445


SOLID WASTE COLLECTION360 MISCELLANEOUS REVENUE

36909 Other Misc. Revenue 2,206 20 500 1,338 500 500 500 TOTAL MISCELLANEOUS REVENUE 2,206 20 500 1,338 500 500 500

380 ENTERPRISE OPERATING REVENUE38401 Refuse Collection Fees 508,743 554,102 562,400 564,673 570,560 570,560 570,560 38402 Penalty 35,947 3,915 4,600 4,210 4,600 4,600 4,600

TOTAL ENTERPRISE OPERATING REVENUE 544,690 558,017 567,000 568,883 575,160 575,160 575,160

TOTAL SOLID WASTE COLLECTION 546,896 558,037 567,500 570,221 575,660 575,660 575,660

SOLID WASTE DISPOSAL360 MISCELLANEOUS REVENUE

36100 Interest Earned 9,333 11,066 10,000 11,097 10,000 10,000 10,000 36401 Sale of Fixed Assets 155,959 - - - - - - 36800 Pension Revenue 20,058 - - - - - - 36909 Other Miscellaneous Revenue 495 3,814 - 5,485 250 250 250 36910 Cash Short & Over 44 5 - 10 - - -


380 ENTERPRISE OPERATING REVENUE38401 Refuse Collection Fees 248,456 270,608 274,700 276,585 278,650 278,650 278,650 38402 Penalty 53,497 39,325 2,700 20,000 5,000 5,000 5,000 38403 Individual Tipping Fees 173,156 151,402 135,000 145,462 140,000 140,000 140,000 38404 Commercial Tipping Fees 1,326,807 1,219,838 1,220,000 1,258,614 1,220,000 1,220,000 1,220,000

TOTAL ENTERPRISE OPERATING REVENUE 1,801,916 1,681,173 1,632,400 1,700,661 1,643,650 1,643,650 1,643,650

TOTAL SOLID WASTE DISPOSAL 1,987,805 1,696,058 1,642,400 1,717,253 1,653,900 1,653,900 1,653,900

SOLID WASTE RECYCLING360 MISCELLANEOUS REVENUE

36401 Sale Of Capital Assets 5,000 - - - - - - 36909 Other Misc. Revenue 7,998 7,508 5,000 7,511 5,000 5,000 5,000


380 ENTERPRISE OPERATING REVENUE38401 Refuse Collection Fees 425,924 463,899 476,650 477,145 477,690 477,690 477,690 38402 Penalty 34,609 3,278 3,000 3,183 3,000 3,000 3,000 38410 Sale of Carts 15,912 13,624 5,000 8,176 5,000 5,000 5,000

TOTAL ENTERPRISE OPERATING REVENUE 476,445 480,801 484,650 488,504 485,690 485,690 485,690

TOTAL SOLID WASTE RECYCLING 489,443 488,309 489,650 496,015 490,690 490,690 490,690

TOTAL SOLID WASTE FUND 3,024,144 2,742,404 2,699,550 2,783,489 2,720,250 2,720,250 2,720,250

EXPENDITURESSOLID WASTE

REVENUESSOLID WASTE

276

605 PUBLIC ENTERPRISE FUND430 PUBLIC WORKS432.30 SOLID WASTE COLLECTION


410 PERSONAL SERVICES41100 Supervision Salary 48,218 50,342 51,400 51,582 52,650 52,650 52,650 41101 Clerical & Oper Salary 219,735 232,940 231,100 231,440 227,460 227,460 227,460 41109 Overtime Pay 14,184 13,190 21,000 13,842 18,200 18,200 18,200 41200 OASI-Employer Contributions 20,037 20,598 22,000 21,730 21,750 21,750 21,750 41300 Retirement and Pensions 16,732 17,451 18,200 18,026 17,900 17,900 17,900 41400 Worker's Comp Insurance 12,223 12,830 16,000 7,283 12,000 12,000 12,000 41500 Group Health Insurance 48,395 45,863 49,900 44,901 51,000 51,000 51,000


420 OTHER CURRENT EXPENDITURES42104 Insurance Premium 10,278 8,020 13,500 13,750 12,300 12,300 12,300 42200 Expert & Consultant Serv 6,802 374 1,200 1,200 1,200 1,200 1,200 42220 Drug/Alcohol Testing 164 336 400 450 450 450 450 42404 Other Rentals 495 454 1,000 1,000 1,000 1,000 1,000 42501 Equip Maintenance 62,738 58,559 55,900 60,000 60,000 60,000 60,000 42603 Motor Fuel & Lubricants 48,133 41,796 48,000 48,000 48,000 48,000 48,000 42610 Clothing & Materials 616 316 500 500 500 500 500 42612 Food - 171 600 600 600 600 600 42617 Cleaning Service - - - 48 - - - 42627 Safety Supplies 500 815 650 650 650 650 650 42701 Travel Exp Personnel 13 466 300 300 300 300 300 42702 Subscr & Membership 852 1,262 700 1,795 1,400 1,400 1,400 42805 Phone-Monthly Service 144 144 300 144 150 150 150


430 CAPITAL OUTLAY43602 Computer Equipment - - - - 1,750 1,750 1,750 43611 Dumpsters/Carts 32,170 37,468 37,700 36,939 37,700 37,700 37,700 43804 Pickup 8,413 - - - - - - 43808 Refuse Trucks - 4,328 - 477,645 275,000 275,000 275,000


490 MISCELLANEOUS49000 WDC Economic Development 40,000 40,000 40,000 40,000 40,000 40,000 40,000 49318 Transfer Out - General Fund 187,200 212,825 216,000 216,000 217,620 217,620 217,620

TOTAL MISCELLANEOUS 227,200 252,825 256,000 256,000 257,620 257,620 257,620

TOTAL BUDGET - SOLID WASTE COLLECTION 778,042 800,548 826,350 1,287,825 1,099,580 1,099,580 1,099,580

277

605 PUBLIC ENTERPRISE FUND430 PUBLIC WORKS432.40 SOLID WASTE DISPOSAL


410 PERSONAL SERVICES41100 Supervision Salary 64,678 63,400 68,150 68,174 69,600 69,600 69,600 41101 Clerical & Oper Salary 238,974 245,706 253,100 250,944 256,970 256,970 256,970 41102 Temporary Salaries - 2,125 2,900 2,045 2,900 2,900 2,900 41109 Overtime Pay 2,959 1,961 4,300 3,961 3,750 3,750 3,750 41200 OASI-Employer Contributions 22,097 21,387 23,700 23,261 23,650 23,650 23,650 41300 Retirement & Pensions 18,390 17,386 19,600 19,412 19,850 19,850 19,850 41400 Worker's Comp Insurance 11,287 11,820 15,000 11,653 13,000 13,000 13,000 41500 Group Health Insurance 62,669 52,925 63,750 64,701 69,500 69,500 69,500


420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 11,498 7,739 3,000 5,584 5,900 5,900 5,900 42207 Professional & Test Fee 30,185 33,753 35,000 35,900 35,900 35,900 35,900 42220 Drug/Alcohol Testing 215 379 800 800 800 800 800 42400 Rent-Machinery & Equipment 17,866 18,110 21,500 24,562 22,000 22,000 22,000 42500 Construction Materials 1,016 3,539 5,000 5,000 5,000 5,000 5,000 42501 Equip Maintenance 140,496 122,327 85,900 90,000 90,000 90,000 90,000 42502 Bldg Maintenance 11,436 9,793 10,400 11,000 11,000 11,000 11,000 42524 Disposal of Hazardous Waste 11,092 11,975 15,500 16,000 16,000 16,000 16,000 42600 Office Supplies 5,665 6,456 5,500 2,386 5,800 5,800 5,800 42603 Motor Fuel & Lubricants 83,309 67,205 83,000 83,000 83,000 83,000 83,000 42607 Education & Rec Supplies - - 500 500 500 500 500 42610 Clothing & Material 344 560 500 500 500 500 500 42612 Food 839 823 900 900 900 900 900 42613 Small Tools 1,244 2,552 2,500 2,500 2,500 2,500 2,500 42615 Ag & Hort Supplies 2,890 1,439 5,500 5,500 5,500 5,500 5,500 42617 Cleaning Service 2,242 1,346 2,600 2,600 2,600 2,600 2,600 42618 Postage 550 1,808 800 1,500 1,500 1,500 1,500 42626 Foam Polymer 21,474 23,224 33,000 33,000 33,000 33,000 33,000 42627 Safety Supplies 1,979 1,720 1,700 1,700 1,700 1,700 1,700 42701 Travel Exp Personnel 1,516 817 1,400 1,400 1,400 1,400 1,400 42702 Subsc & Membership 3,695 3,645 2,900 3,000 3,000 3,000 3,000 42801 Natural Gas 13,576 10,178 25,000 25,000 25,000 25,000 25,000 42802 Electricity 9,147 9,677 11,000 11,000 11,000 11,000 11,000 42803 Water 700 1,240 1,200 1,400 1,400 1,400 1,400 42805 Phone-Monthly Service 2,086 2,925 2,300 3,440 3,700 3,700 3,700


430 CAPITAL OUTLAY43100 Land - - - 80,962 - - - 43600 Machinery & Equipment 1,038 - - - - - - 43602 Computer Equipment/Software - 1,269 - - 7,750 7,750 7,750 43607 Electronic & Comm Equipment - 13500 - 13,500 - - - 43611 Dumpsters - - 23,100 23,100 23,100 43622 Compactor 688 - - - - - - 43916 Landfill Stormwater Improvements - - - - 539,600 539,600 539,600 43639 Loader & Attachments 8,474 - - - - - - 43804 Pickup w/plow - - 39,000 39,000 39,000 43900 Improv. Other Than Buildings - - 47,500 47,365 - - - 43905 Permit Renewal Plan Update - - 33,000 23,005 - - - 43906 Gas Utilization Project 41,568 - - - - - - 43950 Fence 15,026 - - - - - - 43958 Landfill Cell Engineer/Const. - - - 310,270 - - -


450 OTHER EXPENDITURES

45400 Remittance of Revenue 49,657 44,456 47,000 44,362 47,000 47,000 47,000

45700 Depreciation Expense 511,610 531,737 - - - - -

45702 Landfill Closure/Post Closure Expense 56,952 43,726 - - - - -

45711 Other Post Employment Benefits 5,213 3,227 - - - - -

45712 Pension Contribution Expense (769) 51,568 - - - - -


490 MISCELLANEOUS49200 Loss on Disposal of Fixed Asset 238,399 - - - - - -


TOTAL BUDGET - SOLID WASTE DISPOSAL 1,723,970 1,449,423 935,400 1,331,787 1,485,270 1,485,270 1,485,270

278

605 PUBLIC ENTERPRISE FUND430 PUBLIC WORKS432.45 SOLID WASTE RECYCLING


410 PERSONAL SERVICES41100 Supervision Salary 36,722 38,323 39,150 39,567 40,100 40,100 40,100 41101 Clerical & Oper Salary 146,508 155,379 154,100 154,193 151,650 151,650 151,650 41102 Temporary Salaries 4,134 2,041 3,000 2,500 3,000 3,000 3,000 41109 Overtime Pay 9,456 8,793 13,300 9,228 11,275 11,275 11,275 41200 OASI-Employer Contributions 14,005 14,249 15,200 14,838 15,020 15,020 15,020 41300 Retirement & Pensions 11,430 11,920 12,400 12,296 12,200 12,200 12,200 41400 Worker's Comp Insurance 8,406 8,728 11,200 10,400 11,200 11,200 11,200 41500 Group Health Insurance 28,546 32,711 33,600 30,057 34,500 34,500 34,500


420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 6,124 6,376 6,500 6,837 7,100 7,100 7,100 42207 Professional Fees 45,833 50,025 52,500 52,500 52,500 52,500 52,500 42220 Drug/Alcohol Testing 65 102 200 200 200 200 200 42221 E-waste Program 15,278 34,266 20,000 25,000 25,000 25,000 25,000 42501 Equipment Maintenance 12,023 28,303 18,500 21,000 21,000 21,000 21,000 42603 Motor Fuel & Lubricants 26,207 22,289 26,000 26,000 26,000 26,000 26,000 42607 Education & Rec Supplies 3,724 10,460 7,000 7,000 7,000 7,000 7,000 42612 Food 100 - 100 100 100 100 100 42618 Postage 24 8,715 4,900 4,900 4,900 4,900 4,900 42627 Safety Supplies 600 631 600 650 650 650 650 42701 Travel Exp. Personnel 1 - - - - - - 42805 Phone-Monthly Service 96 96 100 200 200 200 200


430 CAPITAL OUTLAY

43611 Dumpsters/Carts 784 52 - - - - -

43682 Recycling Containers 17,061 19,533 26,000 25,991 26,000 26,000 26,000

43900 Improv. Other than Buildings 1,424 - - - - - - TOTAL CAPITAL OUTLAY 19,269 19,585 26,000 25,991 26,000 26,000 26,000

TOTAL BUDGET - SOLID WASTE RECYCLING 388,551 452,992 444,350 443,457 449,595 449,595 449,595

279


Appendix


606 AIRPORT430 PUBLIC WORKS

435.00 Airport 1,154,726 1,144,788 475,250 587,385 617,020 557,020 557,020 435.03 A.I.P. Project 80,481 21,411 8,100,000 9,146,963 140,000 140,000 140,000

TOTAL AIRPORT 1,235,207 1,166,199 8,575,250 9,734,348 757,020 697,020 697,020


AIRPORT310 TAXES

31201 Airflight Tax 19,799 10,839 10,000 10,378 11,000 11,000 11,000 TOTAL TAXES 19,799 10,839 10,000 10,378 11,000 11,000 11,000

330 INTERGOVERNMENTAL REVENUE33145 Other Federal Grants 4,000 - - - - - -

TOTAL INTERGOVERNMENTAL REVENUE 4,000 - - - - - -

360 MISCELLANEOUS REVENUE36401 Sale of Fixed Assets 14,297 77,000 - - - - - 36800 Pension Revenue 7,103 - - - - - - 36909 Other Miscellaneous Revenue 4,759 279 - 495 - - -

TOTAL MISCELLANEOUS REVENUE 26,159 77,279 - 495 - - -

380 ENTERPRISE OPERATING REVENUE38402 Penalty 291 258 150 3,329 150 150 150 38501 Landing Fees 6,153 4,065 6,000 9,529 8,000 8,000 8,000 38502 Hanger Rental - General Aviation 30,460 60,617 65,000 33,813 65,000 65,000 65,000 38503 FBO Rental 9,473 6,513 8,000 4,804 4,800 4,800 4,800 38504 Terminal Rental 36,516 20,814 40,000 38,071 32,500 32,500 32,500 38505 Other Rental 15,303 24,372 15,000 21,616 20,000 20,000 20,000 38506 Fuel Flowage Fees 4,161 9,590 3,500 16,894 16,000 16,000 16,000 38507 Farming Proceeds 46,972 48,956 40,000 46,931 46,000 46,000 46,000 38509 Other 500 13,503 - 34,052 300 300 300

TOTAL ENTERPRISE OPERATING REV 149,829 188,688 177,650 209,039 192,750 192,750 192,750

390 OTHER FINANCING SOURCES39112 Transfer In-General Fund 200,000 317,000 300,000 300,000 300,000 300,000 300,000 39113 Transfer In-Capital Improvement Fund 436,025 463,000 405,000 405,000 130,000 100,000 100,000


AIRPORT IMPROVEMENT PROJECT (A.I.P.)330 INTERGOVERNMENTAL REVENUE

33113 FAA Grant 792,354 327,876 7,290,000 6,840,022 126,000 126,000 126,000 33413 SD DOT Grant 44,020 18,215 405,000 379,737 7,000 7,000 7,000

TOTAL INTERGOVERNMENTAL REVENUE 836,374 346,091 7,695,000 7,219,759 133,000 133,000 133,000

TOTAL AIRPORT 1,672,186 1,402,897 8,587,650 8,144,671 766,750 736,750 736,750

REVENUES

AIRPORTEXPENDITURES

AIRPORT

280

606 PUBLIC ENTERPRISE FUND430 PUBLIC WORKS435.00 AIRPORT


410 PERSONAL SERVICES41100 Supervision Salary 58,473 63,374 65,400 65,388 66,750 66,750 66,750 41101 Clerical & Oper Salary 77,396 82,737 89,000 107,125 120,200 120,200 120,200 41102 Temporary Salaries 34,525 29,501 43,300 19,049 21,120 21,120 21,120 41109 Overtime Pay 16,644 15,624 8,000 17,374 10,000 10,000 10,000 41200 OASI-Employer Contributions 13,390 14,102 15,250 17,082 16,200 16,200 16,200 41300 Retirement and Pensions 9,895 10,685 10,800 13,178 13,100 13,100 13,100 41400 Worker's Comp Insurance 2,646 4,560 6,800 4,989 6,800 6,800 6,800 41500 Group Health Insurance 22,742 23,461 25,600 29,875 25,600 25,600 25,600


420 OTHER CURRENT EXPENDITURES42104 Insurance Premiums 35,467 32,450 33,000 31,684 33,500 33,500 33,500 42203 Expert & Consultant Svc 24,234 22,421 26,000 21,328 15,000 15,000 15,000 42300 Publication and Recording Fee 420 20,451 1,500 50,201 24,450 24,450 24,450 42501 Equip Maintenance 15,733 17,140 10,000 23,095 20,000 20,000 20,000 42502 Bldg Maintenance 18,143 13,000 20,000 19,427 20,000 20,000 20,000 42504 Maintenance to Other 6,307 10,395 8,000 7,977 8,000 8,000 8,000 42509 Seal Coating/Crack Sealing 13,050 12,289 15,000 15,000 15,000 15,000 15,000 42520 Deicing Sand 1,747 295 3,500 3,500 3,500 3,500 3,500 42600 Office Supplies 106 - - - - - - 42601 Cleaning Supplies 741 787 1,500 1,494 1,500 1,500 1,500 42603 Motor Fuel and Lubricants 28,142 37,432 24,000 60,815 28,000 28,000 28,000 42607 Education & Rec Supplies 849 - 5,000 1,000 1,000 1,000 1,000 42610 Clothing and Materials 531 688 1,200 1,092 1,200 1,200 1,200 42613 Small Tools 1,129 633 1,500 2,272 1,500 1,500 1,500 42617 Cleaning Service 27 - - 209 - - - 42618 Postage 301 165 200 200 200 200 200 42619 Chem, Drub & Lab Sup 55 - - - - - - 42620 Other Supplies 677 854 1,200 1,043 1,200 1,200 1,200 42623 Computer Supplies & Software 140 142 3,000 2,568 3,000 3,000 3,000 42701 Travel Exp Personnel 14,215 3,047 5,000 10,912 5,000 5,000 5,000 42702 Subsc & Membership 1,850 1,198 500 581 500 500 500 42703 Professional Workshops 2,383 906 2,000 1,928 2,000 2,000 2,000 42710 Airshow - - - - 4,000 4,000 4,000 42801 Natural Gas 8,482 7,259 15,000 18,022 18,000 18,000 18,000 42802 Electricity 26,153 24,696 27,000 26,256 27,000 27,000 27,000 42803 Water 855 619 1,000 588 600 600 600 42804 Sewer 902 670 1,000 558 600 600 600 42805 Phone-Monthly Service 2,642 3,858 3,000 3,070 3,000 3,000 3,000


430 CAPITAL OUTLAY43657 ARFF Truck Foam - - - - 15,000 15,000 15,000 43602 Computer/Software - - 2,000 1,786 9,500 9,500 9,500

43600 Machinery and Equipment 9,000 11,700 - - 15,000 15,000 15,000 43601 Mower (1,000) - - - - - - 43617 Equipment - 6,051 - 3,507 - - - 43800 Vehicle - 5,203 - - - - -

43900 Improvements Other Than Bldg 61,025 21,222 - 3,212 - - -

43997 Paving - - - - 60,000 - -

43922 Airport Study 40,666 370 - - - - -


450 OTHER EXPENDITURES45700 Depreciation Expense 603,363 620,679 - - - - - 45711 Other Post Employment Benefits 948 587 - - - - - 45712 Pension Contribution Expense (321) 8,519 - - - - -

TOTAL OTHER EXPENDITURES 603,990 629,785 - - - - -

490 MISCELLANEOUS49200 Loss on Disposal of Fixed Asset 53 15,018 - - - - -

TOTAL MISCELLANEOUS 53 15,018 - - - - -

TOTAL BUDGET - AIRPORT 1,154,726 1,144,788 475,250 587,385 617,020 557,020 557,020

281

606 ENTERPRISE FUND430 PUBLIC WORKS435.03 AIRPORT IMPROVEMENT PROJECT


430 CAPITAL OUTLAY43904 Project A & E 4,412 5,078 - 1,145,424 80,000 80,000 80,000 43905 Project Construction - 13,705 8,100,000 7,998,568 60,000 60,000 60,000 43922 Airport Study 76,069 2,628 - 2,971 - - -

TOTAL CAPITAL OUTLAY 80,481 21,411 8,100,000 9,146,963 140,000 140,000 140,000

TOTAL BUDGET - AIRPORT IMPROVEMENTS 80,481 21,411 8,100,000 9,146,963 140,000 140,000 140,000

282

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