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HomeMy WebLinkAbout2018_08_28 CC PKTCity Council City of Brookings Meeting Agenda Brookings City Council Brookings City & County Government Center 520 3rd St., Suite 230 Brookings, SD 57006 Phone: (605) 692-6281 Fax: (605) 692-6907 "We are an inclusive, diverse, connected community that fuels the creative class, embraces sustainability and pursues a complete lifestyle. We are committed to building a bright future through dedication, generosity and authenticity. Bring your dreams!" Council Chambers6:00 PMTuesday, August 28, 2018 The City of Brookings is committed to providing a high quality of life for its citizens and fostering a diverse economic base through innovative thinking, strategic planning, and proactive, fiscally responsible municipal management. 6:00 PM REGULAR MEETING 1. Call to Order / Pledge of Allegiance. 2. Record of Council Attendance. 3. Consent Agenda: Action: Motion to Approve, Request Public Comment, Roll Call Matters appearing on the Consent Agenda are expected to be non-controversial and will be acted upon by the Council at one time, without discussion, unless a member of the Council or City Manager requests an opportunity to address any given item. Items removed from the Consent Agenda will be discussed at the beginning of the formal items. Approval by the Council of the Consent Agenda items means that the recommendation of the City Manager is approved along with the terms and conditions described in the agenda supporting documentation. 3.A. Action to approve the agenda. 3.B.ID 2018-0394 Action to approve the August 14, 2018 City Council Minutes. 8/14/2018 MinutesAttachments: 3.C.RES 18-068 Action on Resolution 18-068, a Resolution authorizing the Placement of 4-Way Stop Signs at the Intersection of Summit Pass and Telluride Lane / Powderhorn Pass. Page 1 City of Brookings August 28, 2018City Council Meeting Agenda Resolution Site Map Detail Map Minutes 6-14-18 Minutes 7-14-18 Attachments: 3.D.RES 18-069 Action on Resolution 18-069, a Resolution authorizing the Placement of 2-Way Stop Signs on Copper Mountain Road and Powderhorn Pass at the Intersection of Summit Pass. Resolution Site Map Detail Map Minutes 6-14-18 Minutes 7-14-18 Attachments: 4. Items removed from Consent Agenda. Action: Motion to Approve, Request Public Comment, Roll Call 5. Open Forum/Presentations/Reports: 5.A. Open Forum. At this time, any member of the public may request time on the agenda for an item not listed. Items are typically scheduled for the end of the meeting; however, very brief announcements or invitations will be allowed at this time. 5.B. SDSU Student Association Report. 5.C.ID 2018-0399 Introduction of Brookings Police Dept. promotions. 5.D.ID 2018-0393 July 2018 Monthly Financial Report July 2018 Cover Memo July 2018 Report Attachments: 6. Contracts/Change Orders: None 7. Ordinance First Readings: No vote is taken on the first reading of an Ordinance. The title of the Ordinance is read and the date for the public hearing is announced. 7.A.ORD 18-011 Introduction and First Reading on Ordinance 18-011, an Ordinance appropriating monies to fund the necessary expenditures and liabilities of the City of Brookings for the 2019 Fiscal Year and providing for the Annual Tax Levy and Annual Tax for All Funds. Public Hearing: September 11, 2018. Page 2 City of Brookings August 28, 2018City Council Meeting Agenda Ordinance City Manager's Budget Message Budget Summary Budget Detail Attachments: 8. Public Hearings and Second Readings: 8.A.ID 2018-0396 Public Hearing and Action on two Temporary Liquor Applications from Aramark Educational Services, LLC, to operate within the City of Brookings, South Dakota on September 7 for the 50-year Club Dinner, and on October 12 for the Distinguished Alumni Dinner to be held at the SDSU Alumni Center, 815 Medary Avenue. Legal NoticeAttachments: Action: Open & Close Public Hearing, Motion to Approve, Roll Call 8.B.RES 18-067 Public Hearing and Action on the creation of Tax Increment District #8. Resolution Planning Commission Minutes PC Resolution Declaring Boundaries District Boundaries Project Map Attachments: Action: Open & Close Public Hearing, Motion to Approve, Roll Call 8.C.RES 18-070 Public Hearing and Action on Resolution 18-070, a Resolution Tax Increment District #8 Project Plan. Resolution Planning Commission Minutes TID #8 Project Plan Attachments: Action: Open & Close Public Hearing, Motion to Approve, Roll Call 8.D.ID 2018-0401 Action to Approve a Developer Agreement for TIF #8 Developer Agreement TIF Guidelines Attachments: Action: Motion to Approve, Request Public Comment, Roll Call 9. Other Business: None 10. City Council member introduction of topics for future discussion. Any Council Member may request discussion of any issue at a future meeting only. Items cannot be added for action at this meeting. A motion and second is required stating the issue, requested outcome, and time. A majority vote is required. Page 3 City of Brookings August 28, 2018City Council Meeting Agenda 11. Executive Session 11.A.ID 2018-0400 Executive Session, pursuant to SDCL 1-25-2, for purposes of consulting with legal counsel or reviewing communications from legal counsel about proposed or pending litigation or contractual matters. Action: Motion to enter Executive Session, Voice Vote Action: Motion to exit Executive Session, Voice Vote 12. Adjourn. Brookings City Council: Keith Corbett, Mayor, Mary Kidwiler, Deputy Mayor & Council Member Council Members Patty Bacon, Dan Hansen, Ope Niemeyer, Holly Tilton Byrne, and Nick Wendell Council Staff: Paul M. Briseno, City Manager Steven Britzman, City Attorney Shari Thornes, City Clerk View the City Council Meeting Live on the City Government Access Channel 9. Rebroadcast Schedule: Wednesday 1:00pm/Thursday 7:00pm/Friday 9:00pm/Saturday 1:00pm The complete City Council agenda packet is available on the city website: www.cityofbrookings.org Assisted Listening Systems (ALS) are available upon request. Please contact Shari Thornes, Brookings City Clerk, at (605)692-6281 or sthornes@cityofbrookings.org. If you require additional assistance, alternative formats, and/or accessible locations consistent with the Americans with Disabilities Act, please contact Shari Thornes, City ADA Coordinator, at (605)692-6281 at least three working days prior to the meeting. Page 4 City of Brookings City of Brookings Staff Report Brookings City & County Government Center, 520 Third Street Brookings, SD 57006 (605) 692-6281 phone (605) 692-6907 fax File #:ID 2018-0394,Version:1 Action to approve the August 14, 2018 City Council Minutes. Attachments: 8/14/2018 Minutes City of Brookings Printed on 8/23/2018Page 1 of 1 powered by Legistar™ Brookings City Council August 14, 2018 (unapproved) The Brookings City Council held a meeting on Tuesday, August 14, 2018 at 5:00 p.m., at City Hall with the following City Council members present: Mayor Keith Corbett, Council Members Mary Kidwiler, Ope Niemeyer, Dan Hansen, Nick Wendell, and Patty Bacon. Council Member Holly Tilton Byrne was absent. City Manager Paul Briseno, City Attorney Steve Britzman, and City Clerk Shari Thornes were also present. 5:00 PM Budget Session Discussion was held on the proposed 2019 Budget. A motion was made by Council Member Hansen, seconded by Council Member Kidwiler, to amend the agenda to move the Executive Session to 5:35 p.m. The motion carried by the following vote: Yes: 6 - Niemeyer, Hansen, Kidwiler, Wendell, Bacon, and Corbett; Absent: 1 - Tilton Byrne. Executive Session. A motion was made by Council Member Hansen, seconded by Council Member Kidwiler, to enter into Executive Session at 5:35 p.m. for purposes of consulting with legal counsel or reviewing communications from legal counsel about proposed or pending litigation or contractual matters; and preparing for contract negotiations or negotiating with employees or Item be approved with the City Manager, City Attorney, and City Clerk also present. The motion carried by a unanimous vote. A motion was made by Council Member Niemeyer, seconded by Council Member Bacon, to exit Executive Session at 5:52 p.m. The motion carried by a unanimous vote. 6:00 PM Regular Meeting Consent Agenda. A motion was made by Council Member Hansen, seconded by Council Member Tilton Byrne, to approve the Consent Agenda, as amended. The motion carried by the following vote: Yes: 6 - Niemeyer, Hansen, Kidwiler, Wendell, Bacon, and Corbett; Absent: 1 - Tilton Byrne. 3.A. Action to approve the agenda, as amended. 3.B. Action to approve the July 24, 2018 City Council Minutes. 3.C. Action on Resolution 18-058, a Resolution declaring the Brookings Police Department abandoned bicycles and other property as surplus property. Resolution 18-058 - Resolution for the Surplus of Abandoned Bicycles Whereas, the Brookings Police Department has recovered abandoned bicycles over the past year and maintains a list of said bicycles as well as some miscellaneous property; and Whereas, the Brookings Police Department checks each bicycle for any stolen reports before disposal; and Whereas in the best financial interest, it is the desire of the City of Brookings to sell same as surplus property, or donate to local 501C3 organizations; Whereas, the City Manager is hereby authorized to sell said surplus property. Now, Therefore, Be It Resolved by the governing body of the City of Brookings, South Dakota, that this property be declared surplus property according to SDCL Chapter 6-13. Bikes: Gray and Blue Gauntlet DJGE027490 (Tag 2285); Black Raleigh 198060670 (Tag 2342); Orange Haro (Tag 2278); Black and Blue Mongoose XA75 FSD10CB0030 (Tag 2208); Red Huffy Toddle Bike SNHTZ13C00493 (Tag 2344); Shimano (Tag 2246); Silver Huffy (Tag 2264); Black and Red 98TD31313749 (Tag 2170); Blue and Silver Trek (Tag 2298); Blue Aftershock 00TD720077 (Tag 2117); Black Mongoose 17C53861 (Tag 2161); Black Flyer Spinner XCUMJ11448 (Tag 2366); Black Abyss G53152612SMA (Tag 2249); White Roadmaster Granite Peak (Tag 2230); Red and Black Trek 4100 (Tag 2235); Black and Gray Hyper HAVOC WMA-1026658 (Tag 2205); Green Huffy Mojave (Tag 2207); Red and White Kent Flexor GS52996 (Tag 2299); Red and Black Spraypainted Bike SNCNP06K20505 (Tag 2281); White Kent Peacefree (Tag 2164); Silver Roadmaster X980571583 (Tag 2219); Blue Mongoose Ledge SNFSD13M94758 (Tag 2182); Black and Pink Roadmaster Mt Sport (Tag 2301); Blue and Black Mongoose MGX (Tag 2194); Blue Mongoose XR75 (Tag 2191); Yellow Roadmaster Sponge Bob SNFSD015E6437 (Tag 2355); Black Hyper HAVOC DMG13H0773 (Tag 2316); Red Giant Cypress (Tag 2317); Blue and Gray Granit Peak (Tag 2326); Blue and Silver Climber DTCCA019107 (Tag 2331); Blue Magna Glacier Point (Tag 2169); Black Mongoose Status 2.2 SNFSD13B58187 (Tag 2190); Blue and Gray Roadmaster SNFRSD15G907 (Tag 2271); White Plus DCL060722 (Tag 2272); Black and Blue Wipe Out DWGH162046 (Tag 2232); Black and Orange Trek 3500 Series 3 WTU327C6259H (Tag 2258); Blue Schwinn Frontier P7BE02715 (Tag 2233); Black and White (Tag 2312); Black and Silver Schwinn S2600TGA (Tag 2345); Red Roadmaster Mt Climber MC01170257 (Tag 2115); Silver and Pink Quasar MC503048359 (Tag 2267); Red and Yellow Magna Excitor 59088305 (Tag 2234); Blue Free Spirit (Tag 2287); Black Schwinn 5NXD516A38851 (Tag 2119); Black Roadmaster (Tag 2129); Red Vertical Edge 18 speed (Tag 2290); Black and Silver Hyper WMA102605 (Tag 2295); Green and Black Upland Storm (Tag 2254); White Genesis GS101119288 (Tag 2259); White Plush XDDM065683555 (Tag 2244); Black Fixie Thruster; Gold Magna Mt Tamer (Tag 2255); Black and Gray Roadmaster Granite Peak SNFSD15GC2409 (Tag 2327); Purple Murray (Tag 2139); Silver Mongoose Outer Limit X990391453 (Tag 2297); White Trek Mystic (Tag 2174); Maroon Schwinn (Tag 2364); Black and Green G5131046529 (Tag 2291); Purple Roadmaster (Tag 2318); Pink Schwinn Dora the Explorer (Tag 2195); Pink Schwinn SNXD513MO1959 (Tag 2253); Silver Schwinn SNHUA04G35418 (Tag 2102); Silver Schwinn 14C074631 (Tag 2124); Green Giant GP32593U (Tag 2313); Silver Trek 8001975 (Tag 2100); Gray and Black Bounty (Tag 2149); Orange and Black Trek WTU332C7095H (Tag 2157); Blue and Gray Roadmaster (Tag 2103); Black and Red Mongoose (Tag 2110); Purple AMF (Tag 2111); White and Green (Tag 2242); Silver Powerclimber TD2088071839 (Tag 2120); Silver and Black Trek WTV316C1555C (Tag 2349); Blue and Silver (Tag 2037); White (Tag 2275); Blue and Black Roadmaster (Tag 2241); Silver and Black Kent G1212056350 (Tag 2116); Black and White Huffy AF14F01806 (Tag 2306); Blue and Black Diamond Back I3L03374 (Tag 2186); Blue and Gray Huffy Granite (Tag 2308); Blue and Black Roadmaster (Tag 2163); Maroon and Silver Trek 1TK4F16012 (Tag 2371); White and Silver Mongoose SNFSD10FD1072 (Tag 2309); Black and White Kent Ambush WMM502340515 (Tag 2282); Orange and Green Magna (Tag 2217); Yellow Huffy (Tag 2339); Purple and Teal Roadmaster Granite Peak (Tag 2197); Yellow Change Freestyle (Tag 2196); White LWMD049390 (Tag 2269); Black and Blue Huffy AF14E018896 (Tag 2221); White and Black Huffy AJ14F084067 (Tag 2286); Blue Huffy (Tag 2198); Black Mirreco (Tag 2167); White and Black Roadmaster R4047WWI (Tag 2260); Blue and Chrome MGX DXR R4502WMCT (Tag 2099); Blue and Red Huffy Rock It (Tag 2198); Blue Giant (Tag 2172); Blue Huffy Backwater (Tag 2178); Silver and Yellow 781889895 (Tag 2168); Red and Silver Climber (Tag 2184); Purple Roadmaster Mt. Fury (Tag 2171); Black Trek Navigator TB11380 (Tag 2183); Blue and Yellow Huffy (Tag 2190); Black and Silver Trek Navigation 75 C14B3983 (Tag 2211); Purple and Blue Schwinn Dee Lite (Tag 2177); Black Razor FS20 (Tag 2185); Blue Murray (Tag 2173); White and Gray Surge (Tag 2204); Green and Purple (Tag 2176); Black Schwinn Pacific (Tag 2216); Purple Roadmaster MT Sport (Tag 2095); Red and Black All Terrain (Tag 2088); Black and Yellow Mongoose Element (Tag 2071); Blue and Silver Break Point Pro (Tag 2096); Silver Huffy Bandit (Tag 2099); Blue and Purple Mongoose Ledge 2.1 SNXDS12E95191 (Tag 2079); Red and Silver Huffy South Ridge (Tag 2070); Purple Huffy Megatrans (Tag 2170); Brown TD1089084537 (Tag 2182); Red Roadmaster Granite Peak (Tag 2213); Blue Schwinn S20 (Tag 2165); Blue Timberline Wildwoods D41206320 (Tag 2162); Red Huffy Southridge (Tag 2181); Blue Powerclimber SL03407405 (Tag 2180); Blue and Black Roadmaster Rockz R70572891 (Tag 2175); Black and White Huffy Rockcreek AB14A08320 (Tag 2214); Green and Purple Trek 800 Sport (Tag 2192); Silver Triax 78466058 (Tag 2084); Red Nishiki Blazer (Tag 2077). 3.D. Action on Resolution 18-059, a Resolution declaring the Brookings Police Department 2015 Dodge Charger as surplus property. Resolution 18-059 - Resolution Declaring Surplus Property – 2015 Dodge Charger (Police Department) Whereas, the City of Brookings is the owner of a 2015 Dodge Charger; and Whereas, in the best financial interest, it is the desire of the City of Brookings to sell same as surplus property; and Whereas, the City Manager is hereby authorized to sell said surplus property. Now, Therefore, Be It Resolved by the governing body of the City of Brookings, SD, that this property be declared surplus property according to SDCL Chapter 6-13. 3.E. Action on Resolution 18-060, a Resolution authorizing the City Manager to sign a Wine Operating Agreement 5-year renewal for Old Sanctuary, 928 4th St., Dennis Bielfeldt, owner, legal description: Lot 1 and East 23’ of Lot 2, Block 5, Skinners Second Addition. Resolution 18-060 - Old Sanctuary Wine Operating Agreement Renewal Be It Resolved by the City of Brookings, South Dakota, that the City Council hereby approves a Lease Renewal Agreement for the Wine Operating Management Agreement between the City of Brookings and Old Sanctuary, Dennis Bielfeldt, owner, for the purpose of a liquor manager to operate the On-Sale Establishment or business for and on behalf of the City of Brookings at 928 4th St. Be It Further Resolved that the City Manager be authorized to execute the Agreement on behalf of the City, which shall be for the remaining 5-years of the 10-year agreement. 3.F. Action on Resolution 18-061, a Resolution authorizing the City Manager to sign a Wine Operating Agreement 5-year renewal for Guadalajara’s, Juan Carlos, owner, 1715 6th St., Suite F, legal description: Lot 6, Suite F, Village Square Mall Addition. Resolution 18-061 - Guadalajara’s Wine Operating Agreement Renewal Be It Resolved by the City of Brookings, South Dakota, that the City Council hereby approves a Lease Renewal Agreement for the Wine Operating Management Agreement between the City of Brookings and Guadalajara’s, Juan Carlos, owner, for the purpose of a liquor manager to operate the On-Sale Establishment or business for and on behalf of the City of Brookings at 1715 6h St., Suite F. Be It Further Resolved that the City Manager be authorized to execute the Agreement on behalf of the City, which shall be for the remaining 5-years of the 10-year agreement. Professional Services and other related documents for AIP #3-46-0005-030-2018. 3.G. Action on an East Central Regional Communication Council Joint Powers Agreement between Brookings County and the City of Brookings. The East Central Regional Communication Council Joint Powers Agreement Brookings County & City of Brookings On this the 7th day of August, 2018; the following agreement, terms and conditions are entered upon: I. PARTIES TO AGREEMENT The parties to this Agreement shall be: A. The County of Brookings, South Dakota, a political subdivision of the State of South Dakota, as created pursuant to the provisions of SDCL § 7-1-6, thereafter referred to as “the County”; and B. The City of Brookings, South Dakota, an incorporated municipality, as created pursuant to the general provisions of SDCL Title 9, hereafter referred to as 11the City." When the County and City are referred to collectively, the term //the Parties" shall be used. II. NAME OF ORGANIZATION The name of the body created pursuant to this Agreement shall be known as: The East Central Regional Communication Council, hereafter referred to as, “the Council.” The Council shall serve a geographical area which shall primarily be limited to the boundaries of Brookings County although it is recognized that the functions performed under this Agreement may, on occasion, extend beyond these boundaries and operate in other counties. Ill. STATUTORY AUTHORITY FOR AGREEMENT The Parties hereto form the Council under the authority granted by SDCL § 1-24-2, et. seq., which allows powers, privileges or authority of a South Dakota state government agency as exercised or capable of being exercised, to be jointly exercised with another public agency, as the term “public agency” is defined in SDCL § 1-24-1, under such powers, privileges, or authority as allowed by law governing the Parties. The Parties hereto recognize that the facilities and equipment made a part of this Agreement may, on occasion, be needed for emergency and disaster services as defined and set forth in SDCL § 34-48 and SDCL § 34-48A. When such facilities and equipment are required upon a Declaration of Emergency by the Governor of the State of South Dakota, as set forth in SDCL § 34-48A-5, the Parties hereto shall allow the facilities and equipment to be used for purposes to comply with a Declaration of Emergency. IV. SCOPE AND PURPOSES OF AGREEMENT The Parties recognize the need to consolidate all public safety communications within Brookings County at one location in order to provide the most efficient method of dealing with the services to the public that are provided by each Party hereto. Public safety communications shall be considered to mean, but shall not be limited to, emergency telephone answering, dispatching law enforcement vehicles, alarm monitoring, dispatching firefighting equipment, both city and rural providing “911” emergency service, and such other communications that are compatible with the purposes of this Agreement and such public safety and such other support functions as are necessary to fulfill this Agreement. The Parties hereto agree that public safety communications within Brookings County shall be consolidated, and the City of Brookings Police Department shall provide, through its dispatch facilities, the public safety communications of Brookings County, South Dakota. The Council is empowered to enter into contracts with the BROOKINGS POLICE DEPARTMENT for the purpose of providing such consolidated public safety communications. Further, the Council shall assume the additional responsibility of planning, organizing, controlling, and managing the joint telephone system and such related programs as may be utilized by the Parties. It is expressly understood by the Parties to this Agreement that the only powers delegated to the Council are those dealing with public safety communications. All other powers granted by law to each of the Parties are expressly reserved. V. LOCATION OF FACILITIES AND EQUIPMENT All facilities and equipment subject to this Agreement shall be located in Brookings, South Dakota. Portable equipment shall be placed in such vehicular units and locations of the Parties as are necessary to carry out the functions and purpose of this Agreement. VI. MEMBERSHIP OF COUNCIL The Council shall consist of four members. These members shall be as follows: 1) The Chairperson of the Brookings County Board of County Commissioners, or a designated alternate; 2) The Vice-Chairperson of the Brookings County Board of County Commissioners, or a designated alternate; 3) The Mayor of the City of Brookings, South Dakota, or a designated alternate for the City of Brookings who will be from the elected City Council; and 4) The City Manager, or a designated alternate. A designated alternate shall have the same authority as any member of the Council, including the power to vote on matters before the Council. VII. MEETINGS OF COUNCIL The Council shall meet regularly three times annually, generally during January, May, and October. The meetings of the Council shall be conducted in accordance with SDCL Ch. 1-25, as amended. Special meetings of the Council may be held at any time or location upon the request of any member of the Council. VIII. OPERATIONS The operations of the Council shall be governed by the following general operating parameters: a) The fiscal year of the Council shall be the calendar year. The budget shall be approved upon joint action of the County Commission and the City Council. Prior to approving the annual budget, the Council and Police Chief shall meet and agree upon a proposed budget, the terms of which shall be presented to the County Commission and City Council. The budget as approved shall include all costs necessary to carry out the Council's functions. Notification will be given to the City by the County of all budget supplements which pertain to the budget of the Council. b) The budget, as approved, shall be administered by the City. All additional expenses above the amount generated through the surcharge shall be split proportionately between the City and the County based upon call load, which is two-thirds (2/3) to be paid by the City and one-third (1/3) to be paid by the County. c) In the event capital assets/equipment must be acquired, the Police Chief shall prepare appropriate bid specifications and bid evaluations on behalf of both Parties. The biding process shall be administered by the City or County on behalf of the E911 board. Bids shall be awarded at any monthly City or County meeting upon action of both the parties. Title to any such assets so acquired, or any asset acquired since December 31, 1993, shall be deemed to be owned by the City and County based upon the same proportion as referenced immediately above in section (b). Accordingly, title to Fixed Assets shall be owned (vested) as follows: two-thirds (2/3) to be owned by the City and one-third (1/3) to be owned by the County. Fixed assets shall be defined according to the County's policies. Any Fixed Asset in the possession of the County shall be recorded on the fixed asset list in the Brookings County Finance Office. Any Fixed Asset in the possession of the City shall be recorded on the fixed asset list in the City Finance Office. The Police Chief shall provide an annual statement of inventory adjustments (additions and/or deletions), with the assistance of the Brookings County Development Director, and at the end of each fiscal year shall provide a full inventory listing to both the Brookings County Finance Office and the Brookings City Finance Office. The Council shall review the Fixed Asset records annually and make any necessary adjustments or corrections. d) The Council will have the power to apply for, receive, and expend grants of money from any local, state or the federal government, and from any private foundation or corporation. e) In order to be prepared for emergency purchases, the Council shall maintain a minimum cash balance of $30,000.00. IX. TERM AND TERMINATION This Agreement shall commence upon the date of signing and shall remain in full force and effect indefinitely, or until both Parties mutually agree otherwise by written agreement, or by terminating this Agreement as stated below. This Agreement will terminate: A. One hundred eighty (180) days following receipt of written notice of termination by one party to the other; or B. By the failure of either Party to pay its proportionate share of operating expenses to the Council. If payment has not been made within thirty (30) days after assessment, a notice of default may be sent to the non-paying Party. Termination will occur if payment is not received within ninety (90) days of the date of the notice of default. X. DISSOLUTION Upon termination of the Council, all property listed on the inventory of the Council shall be independently appraised to determine current value. Thereafter, in conformance with State law, the property may either be distributed in kind or liquidated and the proceeds thereof, together with any monies on hand, distributed to the in same proportion as referenced in section VIII b, which is two-thirds (2/3) to be paid to the City and one-third (1/3) to be paid to the County. XI. AMENDMENTS This Agreement may be amended, modified, or altered only by majority agreement of the members of the Council and upon approval by each of the Parties. XII. GENERAL CONDITIONS a) Record Keeping and Audits: The Parties to this Agreement acknowledge that each has an obligation to maintain accurate records. Upon reasonable notice, each Party shall have the right to inspect and audit the other Party's operations, records, and maintenance and security of law enforcement data. Once performed, the results of the audit shall be made available, upon request, to the governing bodies of Brookings County and the City of Brookings. b) Indemnification: If, as a result of errors and omissions, negligence, or intentional acts, either Party to this Agreement causes damage or loss to the other party, as pertains to this Agreement, whether to files, programs, records, data, equipment, hardware or software, or otherwise, the Party causing such damage shall indemnify the injured party and shall hold the injured party harmless for all such damages, costs, reasonable attorney's fees, and related expenses. c) Insurance: The City and County shall maintain and provide to the other Party a certificate of insurance from an insurance carrier which sets forth the insurance coverage which pertains to the Agreement. Such certificate or policy will be furnished annually to the other Party and will provide that the policy cannot be cancelled without thirty (30} days' notice to the other Party. d) Non-discrimination: All parties hereto shall fully comply with applicable federal and state regulations; agreeing specifically not to discriminate against any employee on account of race, handicap, color, sex, age, religion, or national origin. XIII. This Agreement replaces the Amended Joint Powers Agreement which was entered into between the Parties on the 28th day of October, 2014, and as amended on the 1st day of December, 2015. IN WITNESS WHEREOF the Parties hereunto agree and do now set their hand and seals in execution of this Agreement on the day and year first above written. APPROVED:APPROVED: BY CITY OF BROOKINGS BY BROOKINGS COUNTY Keith Corbett, Mayor LeeAnn Pierce, Commission Chairperson ATTEST:ATTEST: Shari Thornes, City Clerk Vicki Buseth, County Finance Officer 3.H. Action on Resolution 18-066, a Resolution authorizing Change Order No. 1 (Final) for 2017-11STI, Airport Taxilane Project; Bowes Construction, Inc. Resolution 18-066 - Resolution Authorizing Change Order No. 1 (Final) for 2017-11STI Airport Taxilane Project, Bowes Construction, Inc. Be It Resolved by the City Council that the following change order be allowed for 2017- 11STI, Airport Taxilane Project: Construction Change Order Number 1: Adjust plan quantities to as-constructed quantities for a total decrease of $1,899.60 to the contract to close out the project. Open Forum. Matt & Michelle Schmidt, 1903 Windermere Way, and Jason Evans, 1912 Tanbury Lane, requested an update regarding recent flooding issues. Entrepreneurial Update. Jennifer Quail, Director of Entrepreneur Support, Brookings Economic Development Corporation, provided an update to the City Council and public. Resolution 18-055. A motion was made by Council Member Niemeyer, seconded by Council Member Hansen, that Resolution 18-055, a Resolution Rejecting Bids on 2018- 12STA Western Avenue Sanitary Sewer Assessment Project, be approved. The motion carried by the following vote: Yes: 6 - Niemeyer, Hansen, Kidwiler, Wendell, Bacon, and Corbett; Absent: 1 - Tilton Byrne. Resolution 18-055 - Resolution Rejecting Bids for 2018-12STA Western Avenue Sanitary Sewer Assessment Project Whereas, the City of Brookings opened bids for 2018-12STA Western Avenue Sanitary Sewer Assessment Project on Tuesday, July 17, 2018 at 1:30 pm at the Brookings City & County Government Center; and Whereas, the City of Brookings has received the following bids for 2018-12STA Western Avenue Sanitary Sewer Assessment Project: Prussman Contracting Inc. - $43,367.00, and Prunty Construction Company Inc. - $79,942.00; and Whereas, the low bid was approximately 38% higher than the Engineer’s Estimate for the project. Now Therefore, Be It Resolved that all of the bids be rejected. Resolution 18-064. A motion was made by Council Member Hansen, seconded by Council Member Kidwiler, that Resolution 18-064, a Resolution Awarding Bids on 2018- 01 Gateway Landscaping Improvements, be approved. The motion carried by the following vote: Yes: 6 - Niemeyer, Hansen, Kidwiler, Wendell, Bacon, and Corbett; Absent: 1 - Tilton Byrne. Resolution 18-064 - Resolution Awarding Bids on 2018-01 Gateway Landscaping Improvements Whereas, the City of Brookings opened bids for 2018-01 Gateway Landscaping Improvements on Tuesday, August 7, 2018 at 1:30 pm at Brookings City & County Government Center; and Whereas, the City of Brookings has received the following bids for 2018-01 Gateway Landscaping Improvements: Kerry’s Landscaping & Irrigation, Brookings, SD $87,260.94; and Splitrock Landscaping & Nursery, Brandon, SD $120,987.00. Now Therefore, Be It Resolved that the low bid of $87,260.94 for Kerry’s Landscaping & Irrigation, Brookings, SD be accepted. Resolution 18-065. A motion was made by Council Member Hansen, seconded by Council Member Wendell, that Resolution 18-065, a Resolution authorizing Change Order No. 2 (Final) for 2017-04STI, Traffic Signal Improvements Project, 2nd Street South & Main Avenue South and 5th Street South & Medary Avenue South, Bowes Construction, Inc., be approved. The motion carried by the following vote: Yes: 6 - Niemeyer, Hansen, Kidwiler, Wendell, Bacon, and Corbett; Absent: 1 - Tilton Byrne. Resolution 18-065 - Resolution Authorizing Change Order No. 2 (Final) for 2017-04STI Traffic Signal Improvements Project, 2nd Street South & Main Avenue South and 5th Street South & Medary Avenue South, Bowes Construction, Inc. Be It Resolved by the City Council that the following change order be allowed for 2017-04STI, Traffic Signal Improvements Project, 2nd Street South & Main Avenue South and 5th Street South & Medary Avenue South: Construction Change Order Number 2: Adjust plan quantities to as-constructed quantities and for additional work to add pedestrian crossing countdown timer signs at the intersection of 5th Street South and Medary Avenue South for a total increase of $6,600.00 to the contract to close out the project. Retail On-Sale Convention Liquor License Transfer. A public hearing was held on a Retail On-Sale Convention Liquor License transfer from Den Wil Hospitality Group, Inc., dba The Lodge, Dennis Bielfeldt, owner, to Den Wil Hospitality Group, Inc., dba Wilbert’s / Comfort Suites University, Dennis Bielfeldt, owner, 931 25th Ave., Brookings, South Dakota, legal description: Lot 3, Block 2, Telkamp Addition. A motion was made by Council Member Kidwiler, seconded by Council Member Hansen, that the Retail On- Sale Convention Liquor License Transfer be approved. The motion carried by the following vote: Yes: 6 - Niemeyer, Hansen, Kidwiler, Wendell, Bacon, and Corbett; Absent: 1 - Tilton Byrne. Resolution 18-063. A public hearing was held on Resolution 18-063, a Resolution authorizing the City Manager to sign an On-Off Sale Wine Operating Agreement for Den Wil Hospitality Group, Inc., dba Wilbert’s / Comfort Suites University, Dennis Bielfeldt, owner, 931 25th Ave., Brookings, SD, legal description: Lot 3, Block 2, Telkamp Addition. A motion was made by Council Member Wendell, seconded by Council Member Bacon, that Resolution 18-063 be approved. The motion carried by the following vote: Yes: 6 - Niemeyer, Hansen, Kidwiler, Wendell, Bacon, and Corbett; Absent: 1 - Tilton Byrne. Resolution 18-063 - Den Wil Hospitality Group, Inc., dba Wilbert’s / Comfort Suites University Wine Operating Agreement Be It Resolved by the City of Brookings, South Dakota, that the City Council hereby approves a Lease Agreement for the Operating Liquor Management Agreement for Wine between the City of Brookings and Dennis Bielfeldt, owner, Den Wil Hospitality Group, Inc., dba Wilbert’s / Comfort Suites University, for the purpose of a liquor manager to operate the On-Sale Establishment or business for and on behalf of the City of Brookings at 931 25th Ave. Be It Further Resolved that the City Manager be authorized to execute the Agreement on behalf of the City, which shall be for a period of five (5) years, with a renewal for another five (5) years. On-Off Sale Malt License. A public hearing was held on a request for an On-Off Sale Malt License for Den Wil Hospitality Group, Inc., dba The Lodge, Dennis Bielfeldt, owner, 2515 6th St., legal description: Block 12, Telkamp Addition. A motion was made by Council Member Hansen, seconded by Council Member Wendell, that the On-Off Sale Malt License be approved. The motion carried by the following vote: Yes: 6 - Niemeyer, Hansen, Kidwiler, Wendell, Bacon, and Corbett; Absent: 1 - Tilton Byrne. Resolution 18-062.A public hearing was held on Resolution 18-062, a Resolution authorizing the City Manager to sign an On-Off Sale Wine Operating Agreement for Den Wil Hospitality Group, Inc., dba The Lodge, Dennis Bielfeldt, owner, 2515 6th St., Brookings, SD, legal description: Block 12, Telkamp Addition. A motion was made by Council Member Wendell, seconded by Council Member Kidwiler, that Resolution 18- 062 be approved. The motion carried by the following vote: Yes: 6 - Niemeyer, Hansen, Kidwiler, Wendell, Bacon, and Corbett; Absent: 1 - Tilton Byrne. Resolution 18-062 - Den Wil Hospitality Group, dba The Lodge Wine Operating Agreement Be It Resolved by the City of Brookings, South Dakota, that the City Council hereby approves a Lease Agreement for the Operating Liquor Management Agreement for Wine between the City of Brookings and Dennis Bielfeldt, owner, Den Wil Hospitality Group, Inc., dba The Lodge, for the purpose of a liquor manager to operate the On-Sale Establishment or business for and on behalf of the City of Brookings at 2515 6th St. Be It Further Resolved that the City Manager be authorized to execute the Agreement on behalf of the City, which shall be for a period of five (5) years, with a renewal for another five (5) years. Council Introduction of Topics for Future Discussion. A motion was made by Council Member Niemeyer, seconded by Council Member Kidwiler, that consideration to add another $50,000 for a total of $100,000 for the Downtown Grant Program and open up to other retail businesses in Brookings. The motion carried by the following vote: Yes: 6 - Niemeyer, Hansen, Kidwiler, Wendell, Bacon, and Corbett; Absent: 1 - Tilton Byrne. Adjourn. A motion was made by Council Member Hansen, seconded by Council Member Wendell, to adjourn the meeting at 6:55 p.m. The motion carried by a unanimous vote. CITY OF BROOKINGS Keith W. Corbett, Mayor ATTEST: Shari Thornes, City Clerk City of Brookings Staff Report Brookings City & County Government Center, 520 Third Street Brookings, SD 57006 (605) 692-6281 phone (605) 692-6907 fax File #:RES 18-068,Version:1 Action on Resolution 18-068, a Resolution authorizing the Placement of 4-Way Stop Signs at the Intersection of Summit Pass and Telluride Lane / Powderhorn Pass. Summary: This resolution will approve 4-way stop signs at the intersection of Summit Pass and Telluride Lane / Powderhorn Pass. Background: The Brookings Traffic Safety Committee discussed a request to install 2-way or 4-way stop signs at the intersection of Summit Pass and Telluride Lane / Powderhorn Pass at their June 14 and July 12, 2018 meetings. The Committee heard input from neighborhood residents and many of them supported 4-way stop signs at the intersection. The committee discussed the Manual of Uniform Traffic Control Devices (MUTCD), Section 2B.04, Right of Way at Intersections, and the MUTCD warrant for a 2-way stop sign that would be met was from Section 2B.04, which states “that Yield or Stop signs should be used at an intersection if one or more of the following condition exists: an intersection of a less important road with a main road where application of the normal right-of-way rule would not be expected to provide reasonable compliance with the law.” The committee also discussed Section 2B.07, Multi-Way Stop Applications. “The decision to install multi-way stop control should be based on an engineering study.” Even though the traffic counts and crash data criteria were not met, the following guidance was reviewed: “Option: Other criteria that may be considered in an engineering study include: A. The need to control left-turn conflicts B.The need to control vehicle/pedestrian conflicts near locations that generate high pedestrian volumes C.Location where a road user, after stopping, cannot see conflicting traffic and is not able to negotiate the intersection unless conflicting cross traffic is also required to stop; and D.An intersection of two residential neighborhood collector (through) streets of similar design and operating characteristics where multi-way stop control would improve traffic operational characteristics of the intersection.” The committee voted to recommend 4-way stop signs at the intersection of Summit Pass and Telluride Lane / Powderhorn Pass (10 voted yes, 1 voted no) due to visibility issues west of the intersection and pedestrian traffic that crosses at that intersection. The minutes to the June 14 th and July 12th meetings are attached. Fiscal Impact: The City will purchase and install four stop signs. Recommendation: City of Brookings Printed on 8/23/2018Page 1 of 2 powered by Legistar™ File #:RES 18-068,Version:1 Staff recommends approval. Attachments: Resolution Site Map Detail Map June 14, 2018 minutes July 12, 2018 minutes City of Brookings Printed on 8/23/2018Page 2 of 2 powered by Legistar™ Resolution 18-068 A Resolution authorizing the placement of 4-Way Stop Signs at the Intersection of Summit Pass and Telluride Lane/Powderhorn Pass Whereas, Section 82-373 of the Revised Ordinance of the City of Brookings, provides for approval by the City Council for placement of stop signs in locations other than along through streets. Now, Therefore, Be It Resolved that the City Council concurs with the recommendation of the Traffic Safety Committee and approves the placement of 4-way stop signs at the intersection of Summit Pass and Telluride Lane/Powderhorn Pass. Passed and approved this 28th day of August, 2018. CITY OF BROOKINGS ____________________________ Keith W. 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Members Present:Jackie Lanning, John Howard, Matt Bartley, Dave Erickson, Skip Webster, Kacie Richard, Lewayne Erickson, Justin Bucher, Stacy Perry and Tony Sonnenburg Members Absent:Gary Gramm, Tim Heaton, Brian Lueders and Rodney Farke Others Present: Jeff Jacobson, Roxie Corbett, Mark McDougall, David Kneip and Brad Skyberg. Call to Order: Howard called the meeting to order. Approval of Minutes:Richard/L. Erickson made a motion to approve the minutes from the April 12, 2018 meeting.All present voted aye. Motion passed. Additions to Agenda: None Old Business: None New Business: Request for 2-way stop signs on the north and south sides at the intersection of Summit Pass & Copper Mountain Road/Powderhorn Pass Lanning provided a map of this area. Howard asked for input from the public, which was for both discussion topics on Summit Pass. Jeff Jacobson, 1106 Telluride Lane, stated he thought stop signs were needed on Summit Pass to slow traffic down. He stated that east bound cars were hard to see due to the hill west of Telluride Lane and thought a 4-way stop sign would be better at that intersection. Two other citizens said there are several children in the area that cross Summit Pass and they also liked the idea of the 4-way stop sign. Bartley noted that stop signs can’t be used to control speed, but they can control access. D. Erickson said there have not been any accidents at that intersection but he saw a need for some sort of control at that intersection. Mark McDougall, 1130 Telluride Lane, said the stop sign would help with the speeds. D. Erickson asked if there is anything platted for another way out of the development. Lanning said the sanitary sewer and road system will extend to 16 th Avenue South and Bucher noted that the sanitary sewer is installed at this time but the street is not. Lanning 2 described that Summit Pass is a collector street and is constructed wider than a typical residential street to carry the traffic. Brad Skyberg, 415 Powderhorn Pass, stated he had not seen any accidents at Copper Mountain Road and Summit Pass and a yield sign may be better at that location. Roxie Corbett, 1122 Telluride Lane, supported stop signs at the Telluride intersection and also noted it is hard to see near the detention ponds at Copper Mountain Road due to the trees. E. Erickson asked if the trees meet the current regulations and Lanning will have staff measure them. There was further discussion about a 4-way stop sign at Summit Pass and Telluride Lane. Bucher stated the top of the hill is approximately 150 feet west of Telluride Lane. Lanning stated she would like to perform a study for the 4-way stop sign since there is different criteria than the 2-way stop signs. Bartley/Webster made a motion to study a 4-way stop sign at the intersection of Telluride Lane & Summit Pass, along with a 2-way stop sign at the intersection of Copper Mountain Road and Summit Pass. All present voted aye. Motion passed. Request for 2-way stop signs on the north and south sides at the intersection of Summit Pass & Telluride Lane/Powderhorn Pass. Same as discussion in above topic. Discussion on Sketch Plat for 15th Street South between Doral Drive and 22nd Avenue (Americana Addition) This item was discussed at a recent Planning Commission meeting and John Howard asked that the Traffic Safety Committee be given a briefing on the topic. David Kneip attended and described a sketch layout for the Americana Addition. The concept showed 15th Street South as a street connection to 22nd Avenue to the east with a Soldier Park connecting a section of 15th Street South to the west but through traffic would not be allowed. He stated that 8th Street South, 12th Street South and 20th Street South are constructed and did not see a need to have 15th Street South constructed as a through street. He described they designed Soldier Park to be wide enough for police and fire trucks, along with lighting for pedestrians. The developer would also provide snow removal on Soldier Park. He stated there were comments at the Planning Commission meeting which were roughly 50% in favor of the concept and 50% wanted 15th Street South to go through. He said he understands the traffic concerns in the morning at busy times but felt much of the time that 15th Street South would not be needed. They will be revising the plan based on the comments from the Planning Commission meeting. Howard stated he wanted the committee to discuss future developments ahead of issues and thanked Kneip for describing the concept to the committee. Lanning stated that this item was on the TSC meeting as an update to the committee and did not provide a mailing to the residents for this meeting. Discussion on options for citizen engagement with the Traffic Safety Committee Howard said he wanted to have some input on how do citizens inform the committee when they have a concern and wanted to improve the public awareness of the committee. He 3 visited with the City Clerk’s department and the City website has a “Report a Concern” link where citizens can post issues. The committee discussed posting information on the City’s facebook page and twitter. Richard mentioned having an update on the radio and Perry stated more information could be placed on the website. Member Reports: Lanning stated that the City Council asked the TSC committee to study the intersection of 17th Avenue south and 20 th Street South for possible 4-way stop signs. D. Erickson would like the committee to discuss possible 4-way stop signs at the intersection of Christine Avenue and 15th Street South due to an increase of traffic in the area, especially during the school season. Richard discussed that the new right-turn lane on 12th Street South at the intersection of 22nd Avenue makes it difficult to see when there are vehicles in each turn lane. Lanning described the lane was added to improve traffic flow with two turn lanes. The City will update the traffic signal study during the school year. The next meeting is scheduled for July 12, 2018. Meeting adjourned. Submitted by: Jackie Lanning 1 (Unapproved Minutes) BROOKINGS TRAFFIC SAFETY COMMITTEE City & County Government Center, 520 3rd Street Room 300 (3rd floor) Thursday, July 12 , 2018 12:10 p.m. The Brookings Traffic Safety Committee held its monthly meeting on Thursday, July 12, 2018 at 12:10pm in the City & County Government Center, Room 300. Members Present:Jackie Lanning, John Howard, Tony Sonnenburg, Gary Gramm, Matt Bartley, Dave Erickson, Skip Webster, Brian Lueders, Lewayne Erickson, Justin Bucher and Stacy Perry. Members Absent:Kacie Richard, Tim Heaton, and Rodney Farke Others Present: Darrell Langland, Denise Dornbush, Bob Ortman, David Van Sambeek Ralph and Dorothy Harvey, Brad Skyberg, Garnel Grscoiyne, Jeremy Klingbile, Susie Keenagham, Jeff Jacobsen, Roxie Corbett, Leon Pesall, Kenneth Vlamick, Frank Kurtenbach, Christie Delfanian and Jerry Bohlann. Call to Order: Howard called the meeting to order. Approval of Minutes:Webster / Bartley made a motion to approve the minutes from the June 14, 2018 meeting.All present voted aye. Motion passed. Additions to Agenda: Old Business: Request for 2-way stop signs on the north and south sides at the intersection of Summit Pass & Copper Mountain Road/Powderhorn Pass Lanning provided a map of this area and the audience members provided input on both stop sign locations on Summit Pass. Darrel Langland lives in the area and he stated Summit Pass is a collector street and traffic moves quickly in this area. He suggested a 2- way stop sign on the north and south sides on both intersections as well as a 25 mph speed sign. Brad Skyberg, 415 Powderhorn Pass, stated he travels through this intersection at least 6 to 10 times a day and has not witnessed a lot of traffic. Roxie Corbett, 1122 Telluride Lane, is in support of stop signs being placed at the Telluride intersection. She also noted it is hard to see near the detention ponds at Copper Mountain Road due to the trees. Jeff Jacobson, 1106 Telluride Lane, stated he thought stop signs were needed on Summit Pass to slow traffic down. He stated east bound cars were hard to see due to the hill west of Telluride Lane and thought a 4-way stop sign would be better at that intersection. Two other citizens said there are several children in the area that cross Summit Pass and they also liked the idea of the 4-way stop sign. Christi Delfanian, 532 Summit Pass, stated traffic has gotten heavier and faster with all the construction going on 2 and asked when there was going to be a second outlet to the west. Lueders would be in favor of adding stop signs on Telluride and Copper Mountain along with a speed limit sign. Lanning read the MUTCD warrants for a 2-way stop sign that would be met from Section 2B.04, which states “that Yield or Stop signs should be used at an intersection if one or more of the following condition exists: an intersection of a less important road with a main road where application of the normal right-of-way rule would not be expected to provide reasonable compliance with the law.” She also read the guidance that yield or stop signs should not be used for speed control. Sonnenburg stated he would like to see a 4-way stop sign at the intersection of Summit Pass and Telluride Lane. Lanning read from the Manual of Uniform Traffic Control Devices (MUTCD), Section 2B.07, Multi-Way Stop Applications. “The decision to install multi-way stop control should be based on an engineering study.”Even though the traffic counts and crash data criteria were not met, the following guidance was reviewed: “Option: Other criteria that may be considered in an engineering study include: A. The need to control left-turn conflicts B. The need to control vehicle/pedestrian conflicts near locations that generate high pedestrian volumes C. Location where a road user, after stopping, cannot see conflicting traffic and is not able to negotiate the intersection unless conflicting cross traffic is also required to stop; and D. An intersection of two residential neighborhood collector (through) streets of similar design and operating characteristics where multi-way stop control would improve traffic operational characteristics of the intersection.” Lanning viewed the area of Telluride Lane and Summit Pass, looking to the west, and she thought visibility was good in that direction and there didn’t seem to be a high enough volume of vehicles to warrant a 4-way stop sign. She stated she agreed that at Copper Mountain Road and Summit Pass that the visibility is poor on the north side due to the trees but good on the south side. L.Erickson/Lueders made the motion to recommend a 2-way stop sign at the intersection of Copper Mountain Road/Powderhorn Pass and Summit Pass. All present voted aye. Motion passed. Request for 2-way or 4-way stop signs at the intersection of Summit Pass & Telluride Lane/Powderhorn Pass Same as discussion in above topic. L.Erickson/Lanning made the motion to recommend 2-way stops sign on Telluride Lane/Powderhorn Pass at the intersection of Summit Pass. More discussion was held by the committee. Jeff Jacobson stated the issue is not on Telluride Lane but it’s on Summit Pass. He said traffic on Summit Pass needs to slow down and Roxy Corbett agreed. Lanning stated she looks at these issues city wide and when a stop sign is requested, she follows the MUTCD manual. Brad Skyberg stated he thinks putting 2 stop signs on Telluride Lane and Powderhorn Pass will just encourage faster speed on Summit Pass. The citizens agreed. Bartley said he didn’t agree with putting up more stop signs but in this situation, he stated to either install 4-way stop signs or don’t do anything. Lanning would like a pedestrian count be done. L. 3 Erickson amended his motion to recommend 4-way stop signs on Summit Pass and Telluride Lane/Powderhorn Pass. All presented voted, with 10 ayes and 1 nay, and the motion passed. New Business: Request for 4-way stop signs at the intersection of 17th Avenue South and 20th Street South Lanning stated that the City Council asked the TSC committee to study the intersection of 17th Avenue South and 20th Street South for possible 4-way stop signs. Susie Keenagham,1920 Windermere Way, stated there is a lot of traffic at this intersection with plenty of kids walking during school hours. Dorothy Harvey, 1924 Windermere Way, is concerned with getting out onto 20th Street South with all the traffic that will back up if there are stop signs. Mike Morgard,928 17th Avenue South, agreed with Dorothy and suggested a traffic signal. Lanning mentioned if the overpass project on 22nd Avenue and 20th Street South is approved, she could see heavier traffic in this area down the road. Frank Kurtenbach, 2427 Bluegill Circle, agreed with a traffic signal. Lanning stated a traffic count was conducted during the peak times with 13 pedestrians crossing north/south in the morning and 32 pedestrians in the afternoon. She discussed the counts with a traffic engineer and he suggested better pedestrian signage. Lanning went over some of the feedback she received from phone calls: 1 resident was opposed, concerned about the back up of traffic on 20th Street South and suggested a traffic signal, and 2304 17 th Avenue South resident was in favor of the 4-way stop sign, 2002 17th Avenue South was favor with children crossing signage, and a resident on 2237 Bluegill Avenue was not in favor, afraid of vehicles running the stop sign and a child getting hit. Jerry Bohlmann, 2242 17th Avenue South, wanted to see flashing lights rather than stop signs. He thinks it’s safer for kids crossing as well as preventing traffic back up. Lanning explained to the group the flashing lights called a Hawk system where pedestrians could push a button and control the flow of the traffic while they cross the street. The Hawk system would need a different type of traffic study to be done. Leon Kendell is a school bus driver didn’t think the 4-way stop signs were a good idea and asked why there weren’t striped crosswalks. Lanning stated if a crosswalk is painted the City would need to add the proper signage. Perry would like to see a study done in that area because of the future plans of the 22 nd Avenue and 20th Street South proposed project and other development. Lueders would like a rush done on the study. He also stated he would be in favor of the 4-way stop because the pedestrian traffic will grow with the new development going on.Perry/Webster made the motion to have a study done at the intersection of 17th Avenue South and 20th Street South. All present voted aye. Motion passed. Request on 4-way stop signs at the intersection of 15th Street South and Christine Avenue Jeremy Klingbile,1424 Christine Avenue, stated a 4-way stop was a big mistake and asked if a stop light would be warranted. He thought a 4-way stop sign would create confusion for pedestrians and would cause back up problems and would make it hard for citizens to get of their driveways. He said he was at the committee a few years ago and the committee said when Christine Avenue connects to 20th Street South a study would be done to look at putting in a traffic signal in at this location. Denise Dornbush, 1220 15 th Street South, agreed and she was worried about cars driving too fast with students crossing the street and would like to see police patrol this area more when school is not in session. Bob 4 Ortman, 1138 15th Street South, said he found it challenging to back out of his driveway now and it would be worse putting in a 4-way stop sign. Lanning didn’t have pedestrian counts at this time but could have a study conducted when school starts. Lueders would be in favor of a 4-way stop with the development going in to the south. D. Erickson stated the 4-way stop sign on 17th Avenue South and 3rd Street seems to be function very well with no pedestrian accidents and back up problems. Lueders/Gramm made the motion to conduct an overall study for a traffic signal or 4-way stop signs at the intersection of 15th Street South and Christine Avenue after Labor Day. All present voted aye. Motion passed. Discussion on draft Mickelson Middle School parking lot layout Lanning passed out a drawing and gave a brief summary about the expansion of the Middle School and the new parking lot. Member Reports: D.Erickson would like the committee to come up with new location suggestions for the electronic speed signs. Perry would like the timing looked at the intersection of 8th Street south and 22 nd Avenue for a northbound left turn arrow. The next meeting is scheduled for August 9, 2018. Meeting adjourned. Submitted by: Chris Larson City of Brookings Staff Report Brookings City & County Government Center, 520 Third Street Brookings, SD 57006 (605) 692-6281 phone (605) 692-6907 fax File #:RES 18-069,Version:1 Action on Resolution 18-069, a Resolution authorizing the Placement of 2-Way Stop Signs on Copper Mountain Road and Powderhorn Pass at the Intersection of Summit Pass. Summary: This resolution will approve the placement of 2-way stop signs on the north and south sides of Summit Pass at its intersection with Copper Mountain Road / Powderhorn Pass. Background: The Brookings Traffic Safety Committee discussed a request to install 2-way stop signs on Copper Mountain Road and Powderhorn Pass at the intersection of Summit Pass at their June 14 and July 12, 2018 meetings. The Committee heard input from neighborhood residents and many of them supported 2-way stop signs at the intersection. The committee discussed the Manual of Uniform Traffic Control Devices (MUTCD), Section 2B.04, Right of Way at Intersections, and the MUTCD warrants for a 2-way stop sign that would be met was from Section 2B.04, which states “that Yield or Stop signs should be used at an intersection if one or more of the following condition exists: an intersection of a less important road with a main road where application of the normal right-of-way rule would not be expected to provide reasonable compliance with the law.” The committee also discussed that visibility is limited for south-bound vehicles due to trees near the detention pond. The committee voted unanimously to recommend that this intersection justified the need for 2-way stop signs on the north and south sides of Summit Pass at the intersection with Copper Mountain Road and Powderhorn Pass. The minutes to the June 14th and July 12th meetings are attached. Fiscal Impact: The City will purchase and install two stop signs. Recommendation: Staff recommends approval. Attachments: Resolution Site Map Detail Map June 14, 2018 minutes July 12, 2018 minutes City of Brookings Printed on 8/23/2018Page 1 of 1 powered by Legistar™ Resolution 18-069 A Resolution Authorizing the Placement of 2-Way Stop Signs on Copper Mountain Road and Powderhorn Pass at the Intersection of Summit Pass Whereas, Section 82-373 of the Revised Ordinance of the City of Brookings, provides for approval by the City Council for placement of stop signs in locations other than along through streets. Now, Therefore, Be It Resolved that the City Council concurs with the recommendation of the Traffic Safety Committee and approves the placement of 2-way stop signs on Copper Mountain Road and Powderhorn Pass at the Intersection of Summit Pass. Passed and approved this 28th day of August, 2018. CITY OF BROOKINGS _____________________________ Keith W. 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Members Present:Jackie Lanning, John Howard, Matt Bartley, Dave Erickson, Skip Webster, Kacie Richard, Lewayne Erickson, Justin Bucher, Stacy Perry and Tony Sonnenburg Members Absent:Gary Gramm, Tim Heaton, Brian Lueders and Rodney Farke Others Present: Jeff Jacobson, Roxie Corbett, Mark McDougall, David Kneip and Brad Skyberg. Call to Order: Howard called the meeting to order. Approval of Minutes:Richard/L. Erickson made a motion to approve the minutes from the April 12, 2018 meeting.All present voted aye. Motion passed. Additions to Agenda: None Old Business: None New Business: Request for 2-way stop signs on the north and south sides at the intersection of Summit Pass & Copper Mountain Road/Powderhorn Pass Lanning provided a map of this area. Howard asked for input from the public, which was for both discussion topics on Summit Pass. Jeff Jacobson, 1106 Telluride Lane, stated he thought stop signs were needed on Summit Pass to slow traffic down. He stated that east bound cars were hard to see due to the hill west of Telluride Lane and thought a 4-way stop sign would be better at that intersection. Two other citizens said there are several children in the area that cross Summit Pass and they also liked the idea of the 4-way stop sign. Bartley noted that stop signs can’t be used to control speed, but they can control access. D. Erickson said there have not been any accidents at that intersection but he saw a need for some sort of control at that intersection. Mark McDougall, 1130 Telluride Lane, said the stop sign would help with the speeds. D. Erickson asked if there is anything platted for another way out of the development. Lanning said the sanitary sewer and road system will extend to 16 th Avenue South and Bucher noted that the sanitary sewer is installed at this time but the street is not. Lanning 2 described that Summit Pass is a collector street and is constructed wider than a typical residential street to carry the traffic. Brad Skyberg, 415 Powderhorn Pass, stated he had not seen any accidents at Copper Mountain Road and Summit Pass and a yield sign may be better at that location. Roxie Corbett, 1122 Telluride Lane, supported stop signs at the Telluride intersection and also noted it is hard to see near the detention ponds at Copper Mountain Road due to the trees. E. Erickson asked if the trees meet the current regulations and Lanning will have staff measure them. There was further discussion about a 4-way stop sign at Summit Pass and Telluride Lane. Bucher stated the top of the hill is approximately 150 feet west of Telluride Lane. Lanning stated she would like to perform a study for the 4-way stop sign since there is different criteria than the 2-way stop signs. Bartley/Webster made a motion to study a 4-way stop sign at the intersection of Telluride Lane & Summit Pass, along with a 2-way stop sign at the intersection of Copper Mountain Road and Summit Pass. All present voted aye. Motion passed. Request for 2-way stop signs on the north and south sides at the intersection of Summit Pass & Telluride Lane/Powderhorn Pass. Same as discussion in above topic. Discussion on Sketch Plat for 15th Street South between Doral Drive and 22nd Avenue (Americana Addition) This item was discussed at a recent Planning Commission meeting and John Howard asked that the Traffic Safety Committee be given a briefing on the topic. David Kneip attended and described a sketch layout for the Americana Addition. The concept showed 15th Street South as a street connection to 22nd Avenue to the east with a Soldier Park connecting a section of 15th Street South to the west but through traffic would not be allowed. He stated that 8th Street South, 12th Street South and 20th Street South are constructed and did not see a need to have 15th Street South constructed as a through street. He described they designed Soldier Park to be wide enough for police and fire trucks, along with lighting for pedestrians. The developer would also provide snow removal on Soldier Park. He stated there were comments at the Planning Commission meeting which were roughly 50% in favor of the concept and 50% wanted 15th Street South to go through. He said he understands the traffic concerns in the morning at busy times but felt much of the time that 15th Street South would not be needed. They will be revising the plan based on the comments from the Planning Commission meeting. Howard stated he wanted the committee to discuss future developments ahead of issues and thanked Kneip for describing the concept to the committee. Lanning stated that this item was on the TSC meeting as an update to the committee and did not provide a mailing to the residents for this meeting. Discussion on options for citizen engagement with the Traffic Safety Committee Howard said he wanted to have some input on how do citizens inform the committee when they have a concern and wanted to improve the public awareness of the committee. He 3 visited with the City Clerk’s department and the City website has a “Report a Concern” link where citizens can post issues. The committee discussed posting information on the City’s facebook page and twitter. Richard mentioned having an update on the radio and Perry stated more information could be placed on the website. Member Reports: Lanning stated that the City Council asked the TSC committee to study the intersection of 17th Avenue south and 20 th Street South for possible 4-way stop signs. D. Erickson would like the committee to discuss possible 4-way stop signs at the intersection of Christine Avenue and 15th Street South due to an increase of traffic in the area, especially during the school season. Richard discussed that the new right-turn lane on 12th Street South at the intersection of 22nd Avenue makes it difficult to see when there are vehicles in each turn lane. Lanning described the lane was added to improve traffic flow with two turn lanes. The City will update the traffic signal study during the school year. The next meeting is scheduled for July 12, 2018. Meeting adjourned. Submitted by: Jackie Lanning 1 (Unapproved Minutes) BROOKINGS TRAFFIC SAFETY COMMITTEE City & County Government Center, 520 3rd Street Room 300 (3rd floor) Thursday, July 12 , 2018 12:10 p.m. The Brookings Traffic Safety Committee held its monthly meeting on Thursday, July 12, 2018 at 12:10pm in the City & County Government Center, Room 300. Members Present:Jackie Lanning, John Howard, Tony Sonnenburg, Gary Gramm, Matt Bartley, Dave Erickson, Skip Webster, Brian Lueders, Lewayne Erickson, Justin Bucher and Stacy Perry. Members Absent:Kacie Richard, Tim Heaton, and Rodney Farke Others Present: Darrell Langland, Denise Dornbush, Bob Ortman, David Van Sambeek Ralph and Dorothy Harvey, Brad Skyberg, Garnel Grscoiyne, Jeremy Klingbile, Susie Keenagham, Jeff Jacobsen, Roxie Corbett, Leon Pesall, Kenneth Vlamick, Frank Kurtenbach, Christie Delfanian and Jerry Bohlann. Call to Order: Howard called the meeting to order. Approval of Minutes:Webster / Bartley made a motion to approve the minutes from the June 14, 2018 meeting.All present voted aye. Motion passed. Additions to Agenda: Old Business: Request for 2-way stop signs on the north and south sides at the intersection of Summit Pass & Copper Mountain Road/Powderhorn Pass Lanning provided a map of this area and the audience members provided input on both stop sign locations on Summit Pass. Darrel Langland lives in the area and he stated Summit Pass is a collector street and traffic moves quickly in this area. He suggested a 2- way stop sign on the north and south sides on both intersections as well as a 25 mph speed sign. Brad Skyberg, 415 Powderhorn Pass, stated he travels through this intersection at least 6 to 10 times a day and has not witnessed a lot of traffic. Roxie Corbett, 1122 Telluride Lane, is in support of stop signs being placed at the Telluride intersection. She also noted it is hard to see near the detention ponds at Copper Mountain Road due to the trees. Jeff Jacobson, 1106 Telluride Lane, stated he thought stop signs were needed on Summit Pass to slow traffic down. He stated east bound cars were hard to see due to the hill west of Telluride Lane and thought a 4-way stop sign would be better at that intersection. Two other citizens said there are several children in the area that cross Summit Pass and they also liked the idea of the 4-way stop sign. Christi Delfanian, 532 Summit Pass, stated traffic has gotten heavier and faster with all the construction going on 2 and asked when there was going to be a second outlet to the west. Lueders would be in favor of adding stop signs on Telluride and Copper Mountain along with a speed limit sign. Lanning read the MUTCD warrants for a 2-way stop sign that would be met from Section 2B.04, which states “that Yield or Stop signs should be used at an intersection if one or more of the following condition exists: an intersection of a less important road with a main road where application of the normal right-of-way rule would not be expected to provide reasonable compliance with the law.” She also read the guidance that yield or stop signs should not be used for speed control. Sonnenburg stated he would like to see a 4-way stop sign at the intersection of Summit Pass and Telluride Lane. Lanning read from the Manual of Uniform Traffic Control Devices (MUTCD), Section 2B.07, Multi-Way Stop Applications. “The decision to install multi-way stop control should be based on an engineering study.”Even though the traffic counts and crash data criteria were not met, the following guidance was reviewed: “Option: Other criteria that may be considered in an engineering study include: A. The need to control left-turn conflicts B. The need to control vehicle/pedestrian conflicts near locations that generate high pedestrian volumes C. Location where a road user, after stopping, cannot see conflicting traffic and is not able to negotiate the intersection unless conflicting cross traffic is also required to stop; and D. An intersection of two residential neighborhood collector (through) streets of similar design and operating characteristics where multi-way stop control would improve traffic operational characteristics of the intersection.” Lanning viewed the area of Telluride Lane and Summit Pass, looking to the west, and she thought visibility was good in that direction and there didn’t seem to be a high enough volume of vehicles to warrant a 4-way stop sign. She stated she agreed that at Copper Mountain Road and Summit Pass that the visibility is poor on the north side due to the trees but good on the south side. L.Erickson/Lueders made the motion to recommend a 2-way stop sign at the intersection of Copper Mountain Road/Powderhorn Pass and Summit Pass. All present voted aye. Motion passed. Request for 2-way or 4-way stop signs at the intersection of Summit Pass & Telluride Lane/Powderhorn Pass Same as discussion in above topic. L.Erickson/Lanning made the motion to recommend 2-way stops sign on Telluride Lane/Powderhorn Pass at the intersection of Summit Pass. More discussion was held by the committee. Jeff Jacobson stated the issue is not on Telluride Lane but it’s on Summit Pass. He said traffic on Summit Pass needs to slow down and Roxy Corbett agreed. Lanning stated she looks at these issues city wide and when a stop sign is requested, she follows the MUTCD manual. Brad Skyberg stated he thinks putting 2 stop signs on Telluride Lane and Powderhorn Pass will just encourage faster speed on Summit Pass. The citizens agreed. Bartley said he didn’t agree with putting up more stop signs but in this situation, he stated to either install 4-way stop signs or don’t do anything. Lanning would like a pedestrian count be done. L. 3 Erickson amended his motion to recommend 4-way stop signs on Summit Pass and Telluride Lane/Powderhorn Pass. All presented voted, with 10 ayes and 1 nay, and the motion passed. New Business: Request for 4-way stop signs at the intersection of 17th Avenue South and 20th Street South Lanning stated that the City Council asked the TSC committee to study the intersection of 17th Avenue South and 20th Street South for possible 4-way stop signs. Susie Keenagham,1920 Windermere Way, stated there is a lot of traffic at this intersection with plenty of kids walking during school hours. Dorothy Harvey, 1924 Windermere Way, is concerned with getting out onto 20th Street South with all the traffic that will back up if there are stop signs. Mike Morgard,928 17th Avenue South, agreed with Dorothy and suggested a traffic signal. Lanning mentioned if the overpass project on 22nd Avenue and 20th Street South is approved, she could see heavier traffic in this area down the road. Frank Kurtenbach, 2427 Bluegill Circle, agreed with a traffic signal. Lanning stated a traffic count was conducted during the peak times with 13 pedestrians crossing north/south in the morning and 32 pedestrians in the afternoon. She discussed the counts with a traffic engineer and he suggested better pedestrian signage. Lanning went over some of the feedback she received from phone calls: 1 resident was opposed, concerned about the back up of traffic on 20th Street South and suggested a traffic signal, and 2304 17 th Avenue South resident was in favor of the 4-way stop sign, 2002 17th Avenue South was favor with children crossing signage, and a resident on 2237 Bluegill Avenue was not in favor, afraid of vehicles running the stop sign and a child getting hit. Jerry Bohlmann, 2242 17th Avenue South, wanted to see flashing lights rather than stop signs. He thinks it’s safer for kids crossing as well as preventing traffic back up. Lanning explained to the group the flashing lights called a Hawk system where pedestrians could push a button and control the flow of the traffic while they cross the street. The Hawk system would need a different type of traffic study to be done. Leon Kendell is a school bus driver didn’t think the 4-way stop signs were a good idea and asked why there weren’t striped crosswalks. Lanning stated if a crosswalk is painted the City would need to add the proper signage. Perry would like to see a study done in that area because of the future plans of the 22 nd Avenue and 20th Street South proposed project and other development. Lueders would like a rush done on the study. He also stated he would be in favor of the 4-way stop because the pedestrian traffic will grow with the new development going on.Perry/Webster made the motion to have a study done at the intersection of 17th Avenue South and 20th Street South. All present voted aye. Motion passed. Request on 4-way stop signs at the intersection of 15th Street South and Christine Avenue Jeremy Klingbile,1424 Christine Avenue, stated a 4-way stop was a big mistake and asked if a stop light would be warranted. He thought a 4-way stop sign would create confusion for pedestrians and would cause back up problems and would make it hard for citizens to get of their driveways. He said he was at the committee a few years ago and the committee said when Christine Avenue connects to 20th Street South a study would be done to look at putting in a traffic signal in at this location. Denise Dornbush, 1220 15 th Street South, agreed and she was worried about cars driving too fast with students crossing the street and would like to see police patrol this area more when school is not in session. Bob 4 Ortman, 1138 15th Street South, said he found it challenging to back out of his driveway now and it would be worse putting in a 4-way stop sign. Lanning didn’t have pedestrian counts at this time but could have a study conducted when school starts. Lueders would be in favor of a 4-way stop with the development going in to the south. D. Erickson stated the 4-way stop sign on 17th Avenue South and 3rd Street seems to be function very well with no pedestrian accidents and back up problems. Lueders/Gramm made the motion to conduct an overall study for a traffic signal or 4-way stop signs at the intersection of 15th Street South and Christine Avenue after Labor Day. All present voted aye. Motion passed. Discussion on draft Mickelson Middle School parking lot layout Lanning passed out a drawing and gave a brief summary about the expansion of the Middle School and the new parking lot. Member Reports: D.Erickson would like the committee to come up with new location suggestions for the electronic speed signs. Perry would like the timing looked at the intersection of 8th Street south and 22 nd Avenue for a northbound left turn arrow. The next meeting is scheduled for August 9, 2018. Meeting adjourned. Submitted by: Chris Larson City of Brookings Staff Report Brookings City & County Government Center, 520 Third Street Brookings, SD 57006 (605) 692-6281 phone (605) 692-6907 fax File #:ID 2018-0399,Version:1 Introduction of Brookings Police Dept. promotions. Police Chief Dave Erickson will introduce to the City Council and public Police Dept. employee recently promoted. The promoted staff include: ·Joe Fishbaugher - promoted from Patrol Officer to Patrol Sergeant on 7/16/2018 City of Brookings Printed on 8/23/2018Page 1 of 1 powered by Legistar™ City of Brookings Staff Report Brookings City & County Government Center, 520 Third Street Brookings, SD 57006 (605) 692-6281 phone (605) 692-6907 fax File #:ID 2018-0393,Version:1 July 2018 Monthly Financial Report Summary: Each month the Finance Director presents a summary of the City’s financial position. Attachments: July 2018 Cover Memo July 2018 Report City of Brookings Printed on 8/23/2018Page 1 of 1 powered by Legistar™           MEMO    DATE:  August 28, 2018    TO:  Paul Briseno, City Manager          Mayor and City Council     FROM:  Shawna Costello, Finance Director    RE:  July 2018 Monthly Financial       The following report contains the financial summaries of the City Funds (excluding Brookings Municipal  Utilities and Brookings Health System) for the month ended July 31, 2018.      Overview:   This will be a monthly report provided to the Council   Reports attached for reference include:  o Cash Summary report – includes all monies for the General Fund, Special Revenue  Funds, Debt Service Funds, Capital Project Funds, City Enterprise Funds Liquor, Airport,  Golf Course, Solid Waste Collections, Solid Waste Disposal, Research & Technology  Center), Agency Funds (City Employee Flex Accounts, Rural Fire), and Health Insurance  Fund (combined City/BMU)  o Investment Report (excludes BMU and BHS)  o Sales Tax Reports  o MTD Actual Comparison  o YTD Balance Sheet  o YTD Budget to Actual    Investments:   Through 2018 we continue to see increases in the interest rates.  For July, our 1‐year US  Treasury Yield increased from 1.22% in 2017 to 2.126% in 2018. The 1‐year CD rates have also  increased by 1.11%.    The City, excluding BMU and the Hospital, has established pooled investment portfolio that is  laddered.  Each month $500,000 matures and is reinvested in either CD’s or US Treasuries.  ($200,000 – 6 month, $200,000 1‐year, $100,000 2‐year)     In addition, we have certain investments specific to a certain funds.  This includes investments  for the General Fund, 75% Sales Tax Fund, and the Self Insured Health Fund.    Sales Tax:   2018 Volatile Sales Tax    o The 1st and 2nd Penny (25% & 75%) have fluctuated from ‐2.38% to +6.61% compared to  last year.    o For July, 1st Penny, 25%, and 75% tax ended slightly over 2017 receipts at .63%.    o Based on revenue year to date, the 2018 budget of 3% increase over 2017 budget  should still be attained.  This will be monitored closely in event things change and  budget adjustments are needed.  o 3rd B Tax ‐ Tax on Lodging, Alcohol and Prepared Food, has also fluctuated from ‐20.8%  to +6.53% compared to last year  o The 2018 budget of $950,000 should be attained, however staff will continue to watch it  closely.  o BID Tax (pillow tax) has consistently been performing below 2017 numbers.  It started  the year out ‐18.56% below last year, however as of July it’s down ‐7.74% from 2017.   This fund has recovered somewhat but it is unlikely it will make budget.  Should this  occur cash reserves will be needed.  The expenditures from this fund are the CVB and a  small administrative expense.     July 2017 to July 2018 Comparison  o General Fund revenues are $357,698 more than July 2017   This can be attributed to the timing of the 2nd sales tax receipt in July 2017  which was not received until early August 2017 – please note however, for  comparison purposes the Sales Tax report recorded the receipt in July.      Police services revenue was greater in 2017 with a grant received and the sale  of assets.   The Hillcrest Aquatic Center revenue was $54,207 less than 2017, however YTD  date revenue is comparable.  Based on the data more pool passes were sold  early in the season (May/June) in 2018 than 2017.    o General Fund Expenditures are $101,377 less in 2018 than in July 2017   This difference is predominantly due to fluctuation in the timing and budgeted  capital purchases from one year to the other – Police, Street, Parks, and Pool  o 25%, 75% Sales tax   ‐ Revenue in 2018 is greater than 2017 again due to the timing of  the 2nd sales tax receipt in July 2017 as mentioned previously.  o 75% Sales tax expenditures are less in 2018 because of the difference in various project  expenditures.  o 3rd Penny Sales tax expenditures are greater in 2018 due to the Swiftel CRC Remodel  project.  o Liquor Store – revenues for 2018 are comparable to those of 2017, there was a decrease  in expenses with the fluctuation in inventory purchases.    o Edgebrook Golf Course – July 2018 revenues were up $66,700 over that of 2017 and up  a total of $103,566 YTD. The weather and course conditions have a large impact on the  golf revenue.  2018 has been a good golf season.  o Solid Waste Collection and landfill – revenue is up for July in both funds, due to  additional homes being added to the route, increased sale of yard waste bags because  of the excellent growing conditions, and overall greater tipping activity.        Budget to Date:    At this point, most departments are in line with their 2018 budget with the exception of the  following:  o Larson Ice Arena – ongoing issues will require an increase to the budget.  The exact  amount is yet unknown.  o A mid‐year amendment will be forthcoming to the Council with various adjustments           Total Cash and Investment City Funds 44,529,000$                    Checking Accounts 3,767,957$                      Money Market Accounts 28,223,958$                    Cash in office 5,372$                              Investments ‐ Non‐Pooled 6,607,364$                      Investments ‐ City Pooled 5,568,497$                      Held by SDPAA 355,852$                          Total 44,529,000$                    TOTAL CASH CITY (Excludes BMU & BHS) FINANCIAL REPORT CITY OF BROOKINGS, SD As of July 31, 2018 This Document is for Internal Use and Represents Un‐audited Figures City of BrookingsGeneral Cash and Investment Analysis07/31/18(PAR)Interest Yield Trade SettlementMaturityPurchaseAccruedAmountBank or Institution CUSIP # Rate Rate Date Date Date Price Interest Paid ConfirmationCity Departments Pooled InvestmentsFBT Wealth MgmtUS Treasury 912828RE2 1.500% 1.80000% 02/14/18 2/15/18 8/31/18 199,680.00 200,000.00 US Treasury 912828RE2 1.500% 1.21600% 08/14/17 8/15/17 8/31/18 200,531.76 200,000.00 US Treasury 912828RH5 1.375% 1.22400% 09/14/17 9/15/17 9/30/18 200,312.50 200,000.00 US Treasury 912828T42 0.750% 1.91000% 03/14/18 3/15/18 9/30/18 198,750.00 200,000.00 US Treasury 912828T83 0.750% 1.37000% 10/11/17 10/12/17 10/31/18 198,718.80 200,000.00 US Treasury 912828A34 1.250% 1.58000% 11/16/17 11/17/17 11/30/18 199,324.00 200,000.00 US Treasury 912828U40 1.000% 2.06000% 05/14/18 5/15/18 11/30/18 198,864.43 200,000.00 US Treasury 912828N22 1.2500% 1.2300% 12/15/16 12/16/16 12/15/18 100,029.63 100,000.00 US Treasury 912828A75 1.5000% 1.7150% 12/14/17 12/15/17 12/31/18 199,556.60 200,000.00 US Treasury 912828A75 1.5000% 2.1000% 06/14/18 6/15/18 12/31/18 199,356.71 200,000.00 US Treasury 912828V56 1.1250% 1.8300% 01/11/18 1/12/18 1/31/19 198,537.52 200,000.00 US Treasury 912828B33 1.5000% 2.3660% 07/17/18 7/18/18 1/31/19 199,335.82 200,000.00 US Treasury 912828P53 0.750% 1.94657% 02/15/17 2/16/17 2/15/19 99,125.00 100,000.00 US Treasury 912828SH4 1.375% 2.02000% 02/14/18 2/15/18 2/28/19 198,682.00 200,000.00 US Treasury 912828P95 1.000% 1.35000% 03/15/17 3/16/17 3/15/19 99,312.57 100,000.00 US Treasury 912828SN1 1.500% 2.07800% 03/14/18 3/15/18 3/31/19 198,812.00 200,000.00 US Treasury 912828Q52 0.875% 1.20700% 04/13/17 4/17.17 4/15/19 99,347.65 100,000.00 US Treasury 912828ST8 1.250% 2.14000% 04/16/18 4/17/18 4/30/19 198,185.50 200,000.00 US Treasury 912828SX9 1.125% 1.35700% 05/10/17 5/11/17 5/31/19 99,531.25 100,000.00 US Treasury 912828WL0 1.500% 1.50000% 05/14/18 5/15/18 5/31/19 198,374.50 200,000.00 US Treasury 912828R85 0.875% 1.29180% 06/14/17 6/15/17 6/15/19 99,179.69 100,000.00 US Treasury 912828WS5 1.625% 2.34000% 06/14/18 6/15/18 6/30/19 198,536.46 200,000.00 US Treasury 912828S43 0.750% 1.32000% 07/12/17 7/14/17 7/15/19 98,875.00 100,000.00 US Treasury 912828WW6 1.625% 2.12600% 07/17/18 7/18/18 7/31/19 198,487.50 200,000.00 US Treasury 912828D80 1.625% 1.30000% 08/14/17 8/15/17 8/31/19 100,565.83 100,000.00 US Treasury 912828F39 1.750% 1.33000% 09/14/17 9/15/17 9/30/19 100,843.75 100,000.00 US Treasury 912828T59 1.000% 1.50000% 10/11/17 10/12/17 10/15/19 99,014.40 100,000.00 US Treasury 912828G61 1.500% 1.70000% 11/16/17 11/17/17 11/30/19 99,601.00 100,000.00 US Treasury 912828G95 1.625% 1.81600% 12/14/17 12/15/17 12/31/19 99,618.20 100,000.00 US Treasury 912828H52 1.250% 1.97000% 01/11/18 1/12/18 1/31/20 98,558.94 100,000.00 US Treasury 912828W22 1.375% 2.20000% 02/15/18 2/16/18 2/15/20 98,343.75 100,000.00 US Treasury 912828J84 0.750% 2.26400% 03/14/18 3/15/18 3/30/20 98,234.00 100,000.00 US Treasury 912828K58 1.375% 2.38000% 04/16/18 4/17/18 4/30/20 98,013.93 100,000.00 US Treasury 912828X96 1.500% 2.55000% 05/14/18 5/15/18 5/15/20 97,967.94 100,000.00 US Treasury 912828SU9 1.500% 2.54000% 06/14/18 6/15/18 6/15/20 97,984.40 100,000.00 US Treasury 912828VP2 2.000% 2.57000% 07/17/18 7/18/18 7/31/20 98,875.96 100,000.00 SD FITFirst Bank and TrustCD 1170246655 1.9000% 1.9100% 04/17/18 4/17/18 10/17/18 200,000.00 200,000.00 Bank StarCD 201961 0.9500% 0.9500% 01/13/17 1/13/17 1/12/19 101,427.84 101,427.84 Total City Departments Pool Investments5,568,496.83 - 5,601,427.84 Investments 7-18.xlsx City of BrookingsGeneral Cash and Investment Analysis07/31/18(PAR)Interest Yield Trade SettlementMaturityPurchaseAccruedAmountBank or Institution CUSIP # Rate Rate Date Date Date Price Interest Paid ConfirmationGeneral Fund FBT Wealth MgmtFFCB 3133EGC78 1.4900% 1.5073% 10/27/16 11/03/16 05/03/21 499,625.00 500,000.00 Total General499,625.00 - 500,000.00 213 - 75% Public Improvements FBT Wealth MgmtFFCB 3133EGC78 1.4900% 1.5073% 10/27/16 11/03/16 05/03/21 499,625.00 500,000.00 RESTRICTED FOR FUTURE ECONOMIC ACTIVITIES PER G&E UP TO $1 MILTotal 213 - 75% Public Improvements499,625.00 500,000.00 Investments 7-18.xlsx City of BrookingsGeneral Cash and Investment Analysis07/31/18(PAR)Interest Yield Trade SettlementMaturityPurchaseAccruedAmountBank or Institution CUSIP # Rate Rate Date Date Date Price Interest Paid ConfirmationLibrary Fines First Bank & TrustCD 1170241246 0.9500% 0.9500% 11/12/17 11/12/17 11/12/19 5,699.49 5,699.49 Total Library Fines5,699.49 5,699.49 Library Donations First Bank & Trust Meta BankCD 2061025609 0.9000% 0.9000% 11/23/15 11/23/15 11/23/18 19,205.96 19,205.96 CD 2040023461 0.7500% 0.7500% 11/27/16 11/27/16 11/27/18 18,932.22 18,932.22 Total Library Donations38,138.18 38,138.18 Self Insurance/801 First Bank & TrustCD 1170249972 2.3600% 2.3600% 07/17/18 07/17/18 07/16/19 750,000.00 750,000.00 DakotalandCDSDFITCD 32623 2.0000% 2.0000% 03/15/18 03/15/18 03/15/19 500,000.00 500,000.00 Dacotah BankCDCD 5570636 1.1500% 1.1500% 09/14/17 09/14/17 09/14/18 500,000.00 500,000.00 BankstarCD 202039 1.3700% 1.3700% 11/17/17 11/17/17 11/16/18 500,000.00 500,000.00 CD 202131 1.5600% 1.5700% 01/12/18 01/12/18 01/11/19 503,867.95 503,867.95 CD 202170 2.2000% 2.2100% 05/15/18 05/18/18 05/15/19 500,000.00 500,000.00 Total Self Insurance3,253,867.95 2,003,867.95 Investments 7-18.xlsx JULY 2018 YEAR TO DATE SALES & USE TAX CHARTS0 1,000 2,000 3,000 4,000 5,0002009201020112012201320142015201620172018Thousands1st Penny YTD S & U Tax 0 100 200 300 400 500 6002009201020112012201320142015201620172018Thousands3rd Penny YTD S & U Tax0 200 400 600 800 1,000 1,2002009201020112012201320142015201620172018Thousands25% 2nd Penny YTD S & U Tax ‐  500  1,000  1,500  2,000  2,500  3,000  3,5002009201020112012201320142015201620172018Thousands75% 2nd Penny YTD S & U Tax (reported on a cash basis)2012201320142015201620172018JANUARY - 12,206.00 15,634.98 13,942.00 14,236.00 20,787.20 16,930.00 FEBRUARY - 14,568.00 15,126.00 15,418.00 16,250.00 19,008.00 16,460.00 MARCH - 18,842.00 17,432.00 15,142.00 18,208.00 17,862.00 17,300.00 APRIL - 17,950.00 17,432.00 16,778.00 17,244.00 19,990.00 19,372.00 MAY 17,864.00 20,678.00 19,534.60 17,966.00 21,962.00 17,988.00 19,746.00 JUNE 19,264.00 18,128.00 19,004.00 19,024.00 20,760.00 18,846.00 20,460.00 JULY 20,443.00 21,820.00 22,833.20 20,914.00 23,774.00 24,358.00 17,820.00 AUGUST 21,224.00 22,500.00 21,574.00 21,954.00 26,244.00 24,153.40 SEPTEMBER 17,670.00 19,374.00 19,596.00 21,384.00 26,908.00 23,604.00 OCTOBER 20,176.00 19,370.00 18,168.00 22,238.00 25,022.00 21,934.00 NOVEMBER 16,753.00 19,702.00 21,504.00 20,272.00 25,834.00 19,390.00 DECEMBER 13,848.00 14,308.00 16,736.00 15,581.48 19,898.00 19,911.26 TOTAL 147,242.00$ 219,446.00$ 224,574.78$ 220,613.48$ 256,340.00$ 247,831.86$ 128,088.00$YEAR TO DATE -$ 124,192.00$ 126,996.78$ 119,184.00$ 132,434.00$ 138,839.20$ 128,088.00$-7.74% CITY OF BROOKINGSBusiness Improvement District # 1 ‐ 5,000.00 10,000.00 15,000.00 20,000.00 25,000.00 30,000.00BID TaxFY 2013FY 2014FY 2015FY 2016FY 2017FY 2018 (reported on a cash basis)200920102011201220132014201520162017201818-BudgetJANUARY 422,038.80 453,505.58 519,822.32 493,733.95 423,378.48 545,042.84 508,783.77 625,198.48 655,835.27 640,911.58 551,666.00FEBRUARY 419,443.37 425,926.94 432,158.80 412,162.71 504,664.49 595,594.03 495,064.88 456,203.68 559,895.53 647,233.71 551,666.00MARCH 436,672.62 387,483.27 392,764.03 377,523.70 432,919.43 441,502.02 507,539.82 554,760.57 492,715.48 533,229.75 551,666.00APRIL 317,962.25 385,938.90 404,768.43 452,408.16 401,330.41 538,408.45 540,818.10 584,445.55 568,081.71 503,428.46 551,666.00MAY 414,169.95 338,930.57 434,983.15 365,339.66 450,798.26 501,830.10 550,543.83 450,959.89 449,115.45 566,336.43 551,666.00JUNE 218,945.05 338,758.76 351,593.20 406,310.02 522,362.79 385,591.03 319,492.59 341,953.15 435,895.36 406,774.38 551,666.00JULY 638,127.55 556,476.10 459,972.57 424,835.43 407,908.76 652,778.11 723,125.32 820,132.81 841,345.68 730,262.88 551,666.00AUGUST 355,074.63 412,896.30 500,047.71 510,665.12 605,419.39 523,091.07 410,897.23 554,586.06 537,880.61 - 551,666.00SEPTEMBER 372,971.84 278,700.38 345,917.95 420,434.16 545,676.39 483,635.32 541,304.51 643,336.81 580,215.95 - 551,666.00OCTOBER 467,905.12 449,193.45 429,565.47 434,965.99 439,719.22 543,236.12 547,239.41 560,931.51 555,392.44 - 551,666.00NOVEMBER 425,149.82 535,138.97 447,038.46 629,407.36 614,956.38 543,184.68 541,954.01 513,365.99 559,047.25 - 551,666.00DECEMBER 363,647.27 301,372.74 390,820.13 495,688.65 560,336.55 463,353.02 524,649.70 493,954.82 421,606.04 - 551,674.00TOTAL 4,852,108.27$ 4,864,321.96$ 5,109,452.22$ 5,423,474.91$ 5,909,470.55$ 6,217,246.79$ 6,211,413.17$ 6,599,829.32$ 6,657,026.77$ 4,028,177.19$ 6,620,000.00$ YEAR TO DATE 2,867,359.59$ 2,887,020.12$ 2,996,062.50$ 2,932,313.63$ 3,143,362.62$ 3,660,746.58$ 3,645,368.31$ 3,833,654.13$ 4,002,884.48$ 4,028,177.19$ 3,309,996.00$ 0.63%Draws to dateAvail Bal/DrawBelBrands Economic Incentive Grant (Construction) $195,00195,000.000.00BelBrands Economic Incentive Grant (Equipment ) $1,260,000398,702.24861,297.763M Economic Incentive Grant $387,750207,379.17180,370.83Remaining GF Economic Incentive Liability$801,081.41$1,041,668.59CITY OF BROOKINGSBED, BOOZE, & LODGING TAX (THIRD PENNY)(reported on a cash basis)200920102011201220132014201520162017201818-BudgetJANUARY 60,757.00 50,842.83 68,371.12 69,683.22 43,863.10 46,220.12 62,630.63 77,807.10 88,449.90 70,051.12 79,166.00 FEBRUARY 46,384.34 44,997.71 46,020.63 68,008.09 62,103.30 67,995.98 61,039.47 40,938.04 73,405.89 87,187.64 79,166.00 MARCH 58,593.14 56,204.11 50,014.90 57,297.03 53,850.15 54,659.10 83,368.49 95,845.53 74,202.53 94,240.90 79,166.00 APRIL 42,796.62 61,541.18 68,897.23 64,276.92 61,944.95 87,395.64 73,131.15 85,532.18 93,120.76 74,644.37 79,166.00 MAY 61,545.71 45,978.71 68,797.93 67,651.94 87,863.12 68,067.81 64,765.06 79,375.39 68,153.97 87,170.66 79,166.00 JUNE 46,369.50 62,993.90 59,060.72 58,565.73 59,859.47 59,642.67 38,148.55 38,965.60 57,831.25 51,168.86 79,166.00 JULY 66,830.93 64,402.35 61,030.83 55,731.60 55,103.29 76,398.51 93,323.88 97,331.66 96,983.53 87,579.00 79,166.00 AUGUST 39,923.72 44,847.99 69,438.48 52,402.60 60,385.65 55,451.21 47,982.90 61,214.86 62,475.13 - 79,166.00 SEPTEMBER 86,544.74 45,693.91 44,438.45 54,139.29 69,746.53 63,489.42 69,350.86 81,605.77 73,586.57 - 79,166.00 OCTOBER 55,081.21 54,003.00 54,691.36 53,712.83 46,801.85 78,888.51 86,779.84 101,103.41 91,318.37 - 79,166.00 NOVEMBER 55,710.17 74,921.99 82,832.34 101,474.15 96,142.92 89,980.18 81,395.64 92,847.46 81,949.99 - 79,166.00 DECEMBER 59,109.59 57,090.70 55,479.82 68,648.70 75,998.86 69,798.50 75,677.28 71,811.84 71,578.89 - 79,174.00 TOTAL 679,646.67$ 663,518.38$ 729,073.81$ 771,592.10$ 773,663.19$ 817,987.65$ 837,593.75$ 924,378.84$ 933,056.78$ 552,042.55$ 950,000.00$ YEAR TO DATE 383,277.24$ 386,960.79$ 422,193.36$ 441,214.53$ 424,587.38$ 460,379.83$ 476,407.23$ 515,795.50$ 552,147.83$ 552,042.55$ 474,996.00$ -0.02%-2.373% 9.880% 5.832% 0.268% 5.729% 2.397% 10.361% 0.939%City of BrookingsSales Tax (First Penny)Finance Department8/1/2018 25% Second Penny Sales & Use Tax(reported on a cash basis)25% of 2nd Penny212000411302200920102011201220132014201520162017201818-BudgetJANUARY 103,764.26 111,570.55 127,874.61 121,433.87 104,122.98 134,124.42 125,203.31 154,116.60 161,369.36 157,696.01 137,916.00FEBRUARY 102,633.50 104,803.79 106,339.33 101,419.06 124,184.96 146,519.67 121,770.89 112,301.78 137,920.53 159,232.50 137,916.00MARCH 106,952.28 95,294.23 96,622.18 92,854.83 106,496.82 108,619.34 124,814.68 136,436.40 121,186.29 131,540.53 137,916.00APRIL 77,606.94 94,901.38 99,552.68 111,287.34 98,709.61 132,415.03 133,035.04 143,751.79 139,755.45 123,872.63 137,916.00MAY 101,237.05 83,357.95 106,994.67 89,841.55 110,865.19 123,475.13 135,480.66 110,893.31 110,458.44 139,441.03 137,916.00JUNE 53,186.73 83,421.55 86,455.64 99,948.54 128,720.84 94,812.91 78,598.88 84,166.82 107,220.98 100,091.96 137,916.00JULY 156,487.59 136,896.11 113,148.39 104,514.82 100,340.88 160,599.69 177,885.43 201,769.96 207,175.02 179,723.02 137,916.00AUGUST 87,072.77 101,672.08 123,003.08 125,653.33 148,964.61 128,701.94 101,097.80 136,597.14 132,416.72 - 137,916.00SEPTEMBER 91,641.62 68,561.70 85,099.46 103,425.36 134,026.34 118,965.42 133,167.73 158,267.28 142,748.80 - 137,916.00OCTOBER 115,091.49 110,520.11 105,678.22 107,009.89 108,192.32 133,939.53 134,598.41 137,941.16 136,659.28 - 137,916.00NOVEMBER 104,574.62 131,664.96 109,930.06 154,804.67 151,291.65 133,579.67 133,944.72 126,337.56 137,509.32 - 137,916.00DECEMBER 89,420.60 74,093.44 96,013.91 121,919.02 137,790.93 113,961.56 129,105.98 121,504.08 103,729.18 - 137,924.00TOTAL 1,189,669.45$ 1,196,757.85$ 1,256,712.23$ 1,334,112.28$ 1,453,707.13$ 1,529,714.31$ 1,528,703.53$ 1,624,083.88$ 1,638,149.37$ 991,597.68$ 1,655,000.00$ YEAR TO DATE 701,868.35$ 710,245.56$ 736,987.50$ 721,300.01$ 773,441.28$ 900,566.19$ 896,788.89$ 943,436.66$ 985,086.07$ 991,597.68$ 827,496.00$ 0.66%Total Draws to dateAvail Bal/DrawBelBrands Economic Incentive Grant (Construction) $48,75048,750.00 0.00BelBrands Economic Incentive Grant (Equipment ) $315,00099,675.56 215,324.443M Economic Incentive Grant $96,937.50$51,844.79 $45,092.7125% Sales & Use Tax Economic Incentive Liability$200,270.35 $260,417.15(reported on a cash basis)213000411302200920102011201220132014201520162017201818-BudgetJANUARY 315,947.27 339,527.23 389,173.05 369,633.91 316,774.53 408,070.02 380,923.60 468,171.17 491,013.29 479,839.72 417,704.00 FEBRUARY 313,840.09 318,885.87 323,552.30 308,581.50 377,839.77 445,902.57 370,633.54 341,569.71 419,237.19 484,566.64 417,704.00 MARCH 326,765.84 290,086.91 294,050.07 282,634.06 324,111.86 330,541.12 379,964.76 415,319.17 368,872.42 399,333.34 417,704.00 APRIL 237,843.81 288,926.39 303,029.84 338,701.22 300,456.80 403,077.30 404,890.40 437,547.62 425,306.28 376,909.85 417,704.00 MAY 309,858.98 253,739.70 325,653.66 273,506.94 337,487.23 375,711.76 412,189.43 337,604.36 336,229.75 424,037.95 417,704.00 JUNE 163,692.28 253,646.36 263,214.01 304,189.52 391,148.80 288,664.98 239,194.68 256,024.37 326,337.23 304,546.91 417,704.00 JULY 477,580.89 416,616.10 344,364.49 318,061.89 305,386.13 488,738.62 541,378.69 614,011.86 629,955.43 546,749.58 417,704.00 AUGUST 265,740.67 309,154.88 374,366.18 382,327.85 453,267.81 391,628.02 307,630.75 415,256.41 402,725.97 - 417,704.00 SEPTEMBER 279,195.09 208,654.14 258,978.45 314,764.55 408,459.70 362,078.68 405,258.90 481,646.97 434,393.56 - 417,704.00 OCTOBER 350,300.58 336,302.33 321,603.06 325,647.29 329,210.24 406,803.90 409,692.41 419,934.72 415,814.71 - 417,704.00 NOVEMBER 318,291.41 400,647.62 334,668.99 471,206.46 460,401.45 406,649.66 405,950.90 384,356.51 418,534.62 - 417,704.00 DECEMBER 272,238.38 225,612.97 292,551.40 371,098.77 419,488.02 346,889.19 392,801.80 369,804.58 315,647.06 - 417,712.00 TOTAL 3,631,295.29 3,641,800.50 3,825,205.50 4,060,353.96 4,424,032.34 4,654,755.82 4,650,509.86 4,941,247.45 4,984,067.51 3,015,983.99 5,012,456.00YEAR TO DATE 2,145,529.16 2,161,428.56 2,243,037.42 2,195,309.04 2,353,205.12 2,740,706.37 2,729,175.10 2,870,248.26 2,996,951.59 3,015,983.99 2,506,224.00 0.64%Total Draws to dateAvail Bal/Draw BelBrands Economic Incentive Grant (Construction) $146,250146,250.00 0.00BelBrands Economic Incentive Grant (Equipment ) $945,000299,026.67 645,973.333M Economic Incentive Grant $290,812.50$155,534.40 $135,278.1075% Sales & Use Tax Economic Incentive Liability$600,811.07 $781,251.43CITY OF BROOKINGS CITY OF BROOKINGSPUBLIC IMPROVEMENTS (75% OF SECOND PENNY) 2017 2018 2017 2018 Dept. Description July July Diff July July Diff 000 General Revenues 646,558 1,080,043 433,485 - - - 401 Mayor & Council - - - 11,858 10,304 (1,554) 403 City Clerk - 250 250 26,680 25,932 (748) 405 Non-Departmental 535,677 538,389 2,712 502,032 491,427 (10,605) 406 City Manager - - - 32,479 23,242 (9,237) 412 City Attorney - - - 8,035 8,332 297 414 Human Resources 914 591 (323) 16,627 17,369 742 415 Finance 587 356 (231) 28,583 29,919 1,336 416 IT - - - 20,822 16,667 (4,155) 417 Government Buildings - - - 844 1,272 428 418 Community Development 3,914 3,947 33 42,607 34,587 (8,020) 419 Engineering 7,284 8,601 1,317 41,036 39,668 (1,368) 420 52% County Reimburseme 17,751 10,870 (6,881) 43,457 41,965 (1,492) 421 Police Services 46,174 18,274 (27,900) 276,760 246,553 (30,207) 422 Fire Protection Services - 267 267 31,040 37,398 6,358 424 Hydrant Rental - - - 7,772 7,867 95 431 Street 2,034 9,178 7,144 332,735 207,945 (124,790) 442 Animal Control 1,660 3,645 1,985 8,316 7,710 (606) 448 Dakota Nature Park 3,920 1,215 (2,705) 8,200 8,663 463 449 Aquatic Center 91,824 37,617 (54,207) 89,913 68,210 (21,703) 451 Recreation 4,773 1,854 (2,919) 38,445 28,893 (9,552) 452 Parks 9,471 8,721 (750) 125,451 260,982 135,531 453 Ice Arena 250 - (250) 34,903 51,902 16,999 454 Forestry 200 - (200) 39,944 33,900 (6,044) 455 Library 345 7,216 6,871 86,948 79,257 (7,691) 495 Subsidies - - - 65,687 39,833 (25,854) 101 Total General Fund 1,373,336 1,731,034 357,698 1,921,174 1,819,797 (101,377) 212 25% Sales & Use Tax/ord 78,700 179,732 101,032 15,534 18,432 2,898 213 75% Public Improvements/o 239,130 546,749 307,619 270,800 138,108 (132,692) 214 E911 81,559 4,222 (77,337) 49,604 49,838 234 224 Swiftel Center 226 Library Fines 1,884 2,121 237 3,639 4,590 951 227 Library Donations 2,000 217 (1,783) 2,835 1,867 (968) 280 Special Assessment 523,534 23,877 (499,657) 2,354 530 (1,824) 282 Storm Drainage 3,041 3,605 564 69,942 148,437 78,495 284 3rd Penny Sales Tax 32,700 87,579 54,879 24,340 165,472 141,132 285 Pillow Tax 34,394 17,820 (16,574) 18,612 23,690 5,078 290 Art Fund - - - - - - 200 Special Revenue Funds 996,942 865,922 (131,020) 457,660 550,964 93,304 can't compare did not do monthly JE to bring Swiftel on books in 2017 Revenue Expenditures Revenue and Expenditure 2017 2018 2017 2018 Dept. Description July July Diff July July Diff Revenue Expenditures Revenue and Expenditure 314 TIF #1 Debt Service - - - 11,169 11,169 - 316 TIF #3 Debt Service - - - - - - 317 TIF #4 Debt Service - - - - - - 318 TIF #5 Debt Servia - - - - - - 319 TIF #6 Debt Service - - - - - - 320 TIF #7 Debt Service 940 5,831 4,891 - - - 300 Debt Service Funds 940 5,831 4,891 11,169 11,169 - 505 Fire Substation - - - 34,453 90 (34,363) 520 Gateway Project - - - - - - 522 Digester 2 - (2) - 82,799 82,799 523 S Main Ave & 34th - - - - 11,127 11,127 500 Project Funds 2 - (2) - 93,926 93,926 601 Liquor 330,513 328,232 (2,281) 301,673 256,011 (45,662) 606 Airport 431 1,372 941 189,700 94,369 (95,331) 607 Edgebrook Golf Course 105,629 172,400 66,771 59,545 74,239 14,694 612 Solid Waste Collection 92,900 109,428 16,528 87,405 83,730 (3,675) 625 Landfill 235,440 266,470 31,030 93,044 107,985 14,941 630 Research & Tech Center 11,821 13,404 1,583 10,821 9,744 (1,077) 600 Enterprise Funds 776,734 891,306 114,572 742,188 626,078 (116,110) General 25% Sales 75% Sales E‐911 Swiftel Library Library Special Storm3rdPillow ArtFund Tax Tax Center Fines Donation Assessment Drainage Penny TaxTaxFundCash & Investments 7,190,665       1,567,533         2,489,936             41,305            272,603        22,583        48,193                  1,851,997   2,141,018  402,254        43,711    55,100 Restricted/Reserved Cash SDPPA 355,852          ‐                     ‐                         ‐                  ‐                 ‐                ‐                        ‐               ‐              ‐                ‐           ‐        Restricted G&E Stablilzation 1,642,367       ‐                     ‐                         ‐                  ‐                 ‐                ‐                        ‐               ‐              ‐                ‐           ‐        Restricted Retail Dev. Ord 23‐1 1,873               ‐                     ‐                         ‐                  ‐                 ‐                ‐                        ‐               ‐              ‐                ‐           ‐        Restricted for Purchase Ind. Land 1,287,802       ‐                     ‐                         ‐                  ‐                 ‐                ‐                        ‐               ‐              ‐                ‐           ‐        Restricted Economic Dev.  1,170,778       ‐                     499,625                ‐                  ‐                 ‐                ‐                        ‐               ‐              ‐                ‐           ‐        Restricted STP Funds ‐                   ‐                     2,280,673             ‐                  ‐                 ‐                ‐                        ‐               ‐              ‐                ‐           ‐        Dare Cash  101‐000‐0‐102‐20 3,933               ‐                     ‐                         ‐                  ‐                 ‐                ‐                        ‐               ‐              ‐                ‐           ‐        Reserved Cash ‐ Pooled Cash ‐                   ‐                     ‐                         ‐                  ‐                 ‐                ‐                        ‐               ‐              ‐                ‐           ‐        Restricted Cash SWAP 20th St S ‐                   ‐                     ‐                         ‐                  ‐                 ‐                ‐                        ‐               ‐              ‐                ‐           ‐        Restricted Cash Flow G&E ‐                   ‐                     ‐                         ‐                  ‐                 ‐                ‐                        ‐               ‐              ‐                131,096 ‐        Other Assets 3,440,479       ‐                     ‐                         ‐                  82,384          ‐                ‐                        902,168      1,424          ‐                ‐           ‐        Total Assets 15,093,749     1,567,533         5,270,234             41,305            354,987        22,583        48,193                  2,754,165   2,142,442  402,254        174,807  55,100 Liabilities 131,898          ‐                     1,549,682             ‐                  1,388,312     ‐                ‐                        861,949      1,424          ‐                ‐           ‐        Unspend/Rest/Committ/Assign 9,297,214       1,567,533         3,720,552             41,305            40,224          22,583        48,193                  1,892,216   2,141,018  402,254        174,807  55,100 Unassigned 5,664,637       ‐                     ‐                         ‐                  (1,073,549)   ‐                ‐                        ‐              ‐                ‐           ‐        Total Fund Balance 14,961,851     1,567,533         3,720,552             41,305            (1,033,325)   22,583        48,193                  1,892,216   2,141,018  402,254        174,807  55,100 Total Liab and Fund Balance 15,093,749     1,567,533         5,270,234             41,305            354,987        22,583        48,193                  2,754,165   2,142,442  402,254        174,807  55,100 Balance Sheet(unaudited)July 31, 2018Governmental Funds Balance Sheet(unaudited)July 31, 2018TIF #1 TIF #3 TIF #4 TIF #5 TIF #6  TIF #7 Fire Gateway Digester S Main AveDebt Service Debt Service Debt Service 32nd Ave Digester S Main Substation Project Project ProjectCash & Investments 228,756          ‐                     ‐                         144,579          311,460        377,157      123,823               878,823      44,140        2,155,987   Restricted/Reserved Cash ‐                   ‐                     ‐                         ‐                  ‐                 ‐                ‐                        ‐               ‐              ‐               Other Assets ‐                   ‐                     ‐                         ‐                  ‐                 ‐                ‐                        ‐               ‐              ‐               Total Assets 228,756          ‐                     ‐                         144,579          311,460        377,157      123,823               878,823      44,140        2,155,987   Liabilities 584,693          ‐                     ‐                         ‐                  ‐                 ‐                ‐                        ‐               ‐              675,863       Reserved/Restricted Fund Bal ‐                   ‐                     ‐                         144,579          311,460        377,157      123,823               878,823      44,140        1,480,124   Unreserved Fund Balance (355,937)         ‐                     ‐                         ‐                  ‐                 ‐                ‐                        ‐               ‐              ‐               Total Fund Balance (355,937)         ‐                     ‐                         144,579          311,460        377,157      123,823               878,823      44,140        1,480,124   Total Liab and Fund Balance 228,756          ‐                     ‐                         144,579          311,460        377,157      123,823               878,823      44,140        2,155,987   Enterprise Funds Internal ServiceLiquor Airport Edgebrook Solid Waste Landfill Research Self  Section 125 RuralStore Golf Course Collections& Tech Ctr Insurance Plan Fire AssocCash & Investments 2,197,161       93,327              49,028                   451,875          1,125,775     167,264      6,799,487            (4,801)         23,744        ‐               Reserved Capital Purchases ‐                   ‐                     ‐                         500,000          3,050,000     ‐                ‐                        ‐               ‐              ‐               Restricted ‐ Landfill Closure ‐                   ‐                     ‐                         ‐                  2,310,518     ‐                ‐                        ‐               ‐              ‐               Other Assets 1,085,891       22,423,244      1,281,329             1,095,925      5,085,468     1,400,040   ‐                        2,253           ‐              ‐               Total Assets 3,283,052       22,516,571      1,330,357             2,047,800      11,571,761   1,567,304   6,799,487            (2,548)         23,744        ‐               Liabilities 96,691            24,216              209,540                94,656            724,858        ‐                ‐                        (2,548)         1,897          ‐               Reserved/Restricted Fund Bal 220,227          22,867,185      1,173,267             712,053          4,379,965     1,332,278   ‐                        ‐               ‐              ‐               Unreserved Fund Balance 2,966,134       (374,830)           (52,450)                 1,241,091      6,466,938     235,026      6,799,487            ‐               21,847        ‐               Total Fund Balance 3,186,361       22,492,355      1,120,817             1,953,144      10,846,903   1,567,304   6,799,487            ‐               21,847        ‐               Total Liab and Fund Balance 3,283,052       22,516,571      1,330,357             2,047,800      11,571,761   1,567,304   6,799,487            (2,548)         23,744        ‐               Fiduciary FundsGovernmental Funds 2018 Jan-July % of Bud 2018 Jan-July % of Bud Dept Description Budgeted Actual Received Budgeted Actual Used 000 General Revenues 14,452,790 7,403,230 51.22% - - N/A 401 Mayor & Council - - N/A 137,524 46,690 33.95% 403 City Clerk 33,372 10,786 32.32% 375,820 176,413 46.94% 405 Non-Departmental 7,224,300 3,860,075 53.43% 6,859,613 3,286,267 47.91% 406 City Manager - - N/A 331,762 216,958 65.40% 412 City Attorney - - N/A 106,482 55,292 51.93% 414 Human Resources 2,000 1,439 71.95% 242,191 153,943 63.56% 415 Finance 5,000 6,344 126.88% 483,298 256,024 52.97% 416 IT - 489 N/A 263,415 121,778 46.23% 417 Government Buildings - - N/A 85,566 79,526 92.94% 418 Community Development 52,785 33,416 63.31% 532,373 282,236 53.01% 419 Engineering 164,985 76,424 46.32% 519,792 282,096 54.27% 420 52% County Reimburseme 214,000 58,547 27.36% 411,526 147,376 35.81% 421 Police Services 173,850 115,078 66.19% 3,614,659 1,873,652 51.83% 422 Fire Protection Services 69,500 6,815 9.81% 653,506 346,026 52.95% 424 Hydrant Rental - - N/A 94,415 47,207 50.00% 431 Street 7,500 26,053 347.37% 2,974,591 1,658,991 55.77% 442 Animal Control 23,100 10,980 47.53% 106,432 56,952 53.51% 448 Dakota Nature Park 25,736 8,975 34.87% 92,739 36,045 38.87% 449 Aquatic Center 187,000 147,351 78.80% 423,190 206,733 48.85% 451 Recreation 100,200 72,182 72.04% 360,020 191,803 53.28% 452 Parks 38,433 36,493 94.95% 1,970,416 1,120,381 56.86% 453 Ice Arena 151,500 52,611 34.73% 639,780 305,878 47.81% 454 Forestry 19,000 3,692 19.43% 587,056 355,399 60.54% 455 Library 23,000 18,197 79.12% 1,088,418 572,373 52.59% 495 Subsidies - - N/A 916,725 737,891 80.49% 101 Total General Fund 22,968,051 11,949,177 52.03% 23,871,309 12,613,930 52.84% 212 25% Sales & Use Tax/ord 1,785,500 839,742 47.03% 1,969,831 212,731 10.80% 213 75% Public Improvements/o 6,423,039 3,302,957 51.42% 7,009,432 1,383,527 19.74% 214 E911 743,000 227,997 30.69% 764,264 343,734 44.98% 224 Swiftel Center 3,172,243 1,715,775 54.09% 3,172,243 1,459,292 46.00% 226 Library Fines 25,000 14,573 58.29% 30,000 27,561 91.87% 227 Library Donations 35,500 11,705 32.97% 33,000 23,437 71.02% 280 Special Assessment 174,745 230,953 132.17% 1,713,874 5,250 0.31% 282 Storm Drainage 960,195 492,759 51.32% 3,109,100 403,759 12.99% 284 3rd Penny Sales Tax 984,290 488,335 49.61% 1,548,247 1,038,545 67.08% 285 Pillow Tax 400,350 112,307 28.05% 285,500 165,899 58.11% 290 Art Fund 56,401 263 0.47% - - N/A 200 Special Revenue Funds 14,760,263 7,437,366 50.39% 19,635,491 5,063,735 25.79% Revenue Expenditures Period 01 - 07 58.% of Year Fiscal Year 2018 Budgeted to Actual Revenue and Expenditure 2018 Jan-July % of Bud 2018 Jan-July % of Bud Dept Description Budgeted Actual Received Budgeted Actual Used Revenue Expenditures Period 01 - 07 58.% of Year Fiscal Year 2018 Budgeted to Actual Revenue and Expenditure 314 TIF #1 Debt Service 425,000 217,587 51.20% 425,000 33,508 7.88% 316 TIF #3 Debt Service 203,800 110,676 54.31% 203,800 113,192 55.54% 317 TIF #4 Debt Service 78,900 43,483 55.11% 78,900 44,827 56.81% 318 TIF #5 Debt Servia 22,000 77,390 351.77% 22,000 - 0.00% 319 TIF #6 Debt Service 245,000 306,182 124.97% 278,300 - 0.00% 320 TIF #7 Debt Service 283,709 233,669 82.36% 283,709 - 0.00% 300 Debt Service Funds 1,258,409 988,987 78.59% 1,291,709 191,527 14.83% 505 Fire Substation - 868 N/A 129,000 932 0.72% 520 Gateway Project - 5,396 N/A 690,100 (547,717) -79.37% 522 Digester 33,300 330 0.99% 5,000 16,198 323.96% 523 S Main Ave & 34th 500 13,450 2690.00% 2,216,311 76,278 3.44% 500 Project Funds 33,800 19,176 N/A 2,911,411 (455,241) 0.00% 601 Liquor 4,650,364 2,251,512 48.42% 4,491,580 2,133,611 47.50% 606 Airport 474,162 272,643 57.50% 778,918 676,331 86.83% 607 Edgebrook Golf Course 720,998 518,452 71.91% 722,425 362,359 50.16% 612 Solid Waste Collection 1,179,800 722,448 61.23% 1,242,906 596,421 47.99% 625 Landfill 2,381,370 1,602,585 67.30% 2,193,139 1,129,778 51.51% 630 Research & Tech Center 160,745 89,869 55.91% 194,578 68,958 35.44% 600 Enterprise Funds 9,567,439 5,457,509 57.04% 9,623,546 4,967,458 51.62% 801 Health Insurance N/A 2,188,333 N/A N/A 1,265,938 N/A Internal Service Funds N/A 2,188,333 N/A N/A 1,265,938 N/A City of Brookings Staff Report Brookings City & County Government Center, 520 Third Street Brookings, SD 57006 (605) 692-6281 phone (605) 692-6907 fax File #:ORD 18-011,Version:1 Introduction and First Reading on Ordinance 18-011, an Ordinance appropriating monies to fund the necessary expenditures and liabilities of the City of Brookings for the 2019 Fiscal Year and providing for the Annual Tax Levy and Annual Tax for All Funds. Public Hearing: September 11, 2018. Summary: Attached please find the 2019 Budget Ordinance. The City Budget as presented is a balanced budget consistent with South Dakota statutory requirements for municipalities. The General Fund is balanced at $24,131,541 ($23,505,541 current revenue and $626,000 from General Fund cash reserves) and $24,130,117 in expenditures. Attachments: Ordinance City Manager’s Budget Message Budget Summary Budget Detail City of Brookings Printed on 8/23/2018Page 1 of 1 powered by Legistar™ SECTION I 25% Sales 75% Sales Enhanced Swiftel Library Library Special Storm 3rd B General & Use Tax & Use Tax 911 Center Fines Building Assessment Drainage Tax Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund GENERAL GOVERNMENT Legislative Mayor & City Council 127,528 Total Legislative 127,528 0 00000 000 Executive City Clerk 319,051 City Manager 452,695 City Attorney 108,919 Total Executive 880,665 0 0 0 0 0 0 0 0 0 Financial Administration Human Resources 249,707 Finance Office 482,004 Total Financial Administration 731,711 0 0 0 0 0 0 0 0 0 Other Non-Departmental 7,142,582 Information Technology 256,409 General Government Building 184,346 City county Administration Building 406,226 Contributions to Others 636,200 415,000 471,500 Total Other 8,625,763 0 415,000 0 0 0 0 0 0 471,500 TOTAL GENERAL GOVERNMENT 10,365,667 0 415,000 0 0 0 0 0 0 471,500 PUBLIC SAFETY Police 3,762,552 403,500 Fire Fighting & Prevention 680,793 85,200 Hydrant Rental 95,795 E-911 Dispatch 797,991 TOTAL PUBLIC SAFETY 4,539,140 488,700 0 797,991 0 0 0 0 0 0 PUBLIC WORKS Community Development 504,644 Engineer 530,946 Street Department 2,651,191 Streets 1,553,000 5,428,000 Special Assessment 150,000 Storm Drainage 1,395,772 TOTAL PUBLIC WORKS 3,686,781 1,553,000 5,428,000 0 0 0 0 150,000 1,395,772 0 HEALTH AND WELFARE Animal Control 144,888 TOTAL HEALTH AND WELFARE 144,888 0 00000 000 CULTURE AND RECREATION Dakota Nature Park 122,062 Hillcrest Aquatic Center 476,230 Recreation Department 353,350 Parks Department 1,625,032 464,000 Larson Ice Arena 666,388 Forestry Department 643,259 Library 1,253,318 30,000 33,000 Event Center 100,000 3,193,468 TOTAL CULTURE AND RECREATION 5,139,639 0 564,000 0 3,193,468 30,000 33,000 0 0 0 CONSERVATION AND DEVELOPMENT Promotion/Development 25,000 TOTAL CONSERVATION AND DEVELOPME 0 0 0 0 0 0 0 0 0 25,000 DEBT SERVICE Debt Service Payments 2,397,367 TOTAL DEBT SERVICE 0 0 2,397,367 0000 000 OPERATING TRANSFER OUT To 75% Sales & Use Tax To E-911 Fund 270,840 To Swiftel Fund 300,000 475,089 To Public Art Fund 15,002 17,307 34,440 To Gateway Project Fund To Airport Fund 239,000 169,950 To Edgebrook Golf Fund 63,600 TOTAL OPERATING TRANSFERS 254,002 288,147 567,990 0 0 0 0 0 0 475,089 TOTAL APPROPRIATIONS AND TRANSFERS 24,130,117 2,329,847 9,372,357 797,991 3,193,468 30,000 33,000 150,000 1,395,772 971,589 ORDINANCE 18-011 2019 APPROPRIATION ORDINANCE Special Revenue Funds BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF BROOKINGS, BROOKINGS COUNTY, SOUTH DAKOTA, that the following sums are appropriated to meet the obligation of the Municipality GENERAL GOVERNMENT Legislative Mayor & City Council Total Legislative Executive City Clerk City Manager City Attorney Total Executive Financial Administration Human Resources Finance Office Total Financial Administration Other Non-Departmental Information Technology General Government Building City county Administration Building Contributions to Others Total Other TOTAL GENERAL GOVERNMENT PUBLIC SAFETY Police Fire Fighting & Prevention Hydrant Rental E-911 Dispatch TOTAL PUBLIC SAFETY PUBLIC WORKS Community Development Engineer Street Department Streets Special Assessment Storm Drainage TOTAL PUBLIC WORKS HEALTH AND WELFARE Animal Control TOTAL HEALTH AND WELFARE CULTURE AND RECREATION Dakota Nature Park Hillcrest Aquatic Center Recreation Department Parks Department Larson Ice Arena Forestry Department Library Event Center TOTAL CULTURE AND RECREATION CONSERVATION AND DEVELOPMENT Promotion/Development TOTAL CONSERVATION AND DEVELOPME DEBT SERVICE Debt Service Payments TOTAL DEBT SERVICE OPERATING TRANSFER OUT To 75% Sales & Use Tax To E-911 Fund To Swiftel Fund To Public Art Fund To Gateway Project Fund To Airport Fund To Edgebrook Golf Fund TOTAL OPERATING TRANSFERS TOTAL APPROPRIATIONS AND TRANSFERS Special Revenue Total TIF-1 TIF-3 Brookings South Governmental BID Public Innovation Valley TIF-4 TIF-5 TIF-6 TIF-7 Gateway Main Funds Fee Art Campus View Sieler 32nd Ave Digester S Main Project Project Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund 127,528 0 0 0 0 0 0 0 0 0 0 127,528 319,051 452,695 108,919 0 0 0 0 0 0 0 0 0 0 880,665 249,707 482,004 0 0 0 0 0 0 0 0 0 0 731,711 7,142,582 256,409 184,346 406,226 1,522,700 0 0 0 0 0 0 0 0 0 0 9,512,263 0 0 0 0 0 0 0 0 0 0 11,252,167 4,166,052 765,993 95,795 797,991 0 0 0 0 0 0 0 0 0 0 5,825,831 504,644 530,946 2,651,191 3,504 6,984,504 150,000 1,395,772 0 0 0 0 0 0 0 0 0 3,504 12,217,057 144,888 0 0 0 0 0 0 0 0 0 0 144,888 122,062 476,230 353,350 2,089,032 666,388 643,259 1,316,318 3,293,468 0 0 0 0 0 0 0 0 0 0 8,960,107 235,500 260,500 235,500 0 0 0 0 0 0 0 0 0 260,500 435,500 211,000 84,500 129,600 3,257,967 0 0 435,500 211,000 84,500 129,600 0 0 0 0 3,257,967 306,200 100,000 406,200 270,840 775,089 66,749 0 408,950 63,600 0 0 0 0 0 0 306,200 100,000 0 0 1,991,428 235,500 0 435,500 211,000 84,500 129,600 306,200 100,000 0 3,504 43,909,945 ORDINANCE 18-011 2019 APPROPRIATION ORDINANCE (continued) Debt Service Funds Capital Projects SECTION II The following designates the application of fund derived from the sources indicated: 25% Sales 75% Sales Enhanced Swiftel Library Library Special Storm 3rd B General & Use Tax & Use Tax 911 Center Fines Building Assessment Drainage Tax Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund FUNDS AVAILABLE: Estimated Fund Balance on Dec 31, 2018 14,727,995 689,799 2,722,272 135,779 (1,290,666) 30,572 62,425 188,516 745,113 962,679 ANTICIPATED REVENUES: Taxes 10,118,100 1,704,650 5,162,830 362,000 1,000,470 969,000 Licenses and Permits 289,240 Intergovernmental Revenues 753,000 24,000 729,116 135,420 Charges for Goods and Services 7,685,775 2,418,379 Fines and Forfeitures 88,060 25,000 Miscellaneous Revenues 1,036,366 6,400 175,600 500 35,500 75,980 5,155 3,000 Other Sources Subtotal - Anticipated Revenues 19,970,541 1,735,050 6,067,546 497,920 2,418,379 25,000 35,500 75,980 1,005,625 972,000 Operating Transfers In: From General Fund From 25% Sales & Use Tax Fund 270,840 From 75% Sales & Use Tax Fund 300,000 From Special Assessment Fund From 3rd B Tax Fund 475,089 From TIFs 406,200 From Liquor Fund 380,000 From Landfill Fund 680,000 From R & T Center Fund 120,000 From Municipal Utilities Funds 2,355,000 Subtotal - Operating Transfers In 3,535,000 0 406,200 270,840 775,0890 0 0 0 0 TOTAL SOURCES OF FUNDS 23,505,541 1,735,050 6,473,746 768,760 3,193,468 25,000 35,500 75,980 1,005,625 972,000 Total Means of Finance 2019 38,233,536 2,424,849 9,196,018 904,539 1,902,802 55,572 97,925 264,496 1,750,738 1,934,679 Estimated Fund Balance Dec 31, 2018 14,103,419 95,002 (176,339) 106,548 (1,290,666) 25,572 64,925 114,496 354,966 963,090 Special Revenue Funds ORDINANCE 18-011 2019 APPROPRIATION ORDINANCE (continued) FUNDS AVAILABLE: Estimated Fund Balance on Dec 31, 2018 ANTICIPATED REVENUES: Taxes Licenses and Permits Intergovernmental Revenues Charges for Goods and Services Fines and Forfeitures Miscellaneous Revenues Other Sources Subtotal - Anticipated Revenues Operating Transfers In: From General Fund From 25% Sales & Use Tax Fund From 75% Sales & Use Tax Fund From Special Assessment Fund From 3rd B Tax Fund From TIFs From Liquor Fund From Landfill Fund From R & T Center Fund From Municipal Utilities Funds Subtotal - Operating Transfers In TOTAL SOURCES OF FUNDS Total Means of Finance 2019 Estimated Fund Balance Dec 31, 2018 Total TIF-1 TIF-3 Brookings South Governmental BID Public Innovation Valley TIF-4 TIF-5 TIF-6 TIF-7 Gateway Main Funds Fee Art Campus View Sieler 32nd Ave Digester S Main Project Project Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund 187,900 111,239 (540,016) 2,516 1,344 67,189 5,278 143,488 810 3,004 18,957,236 435,500 211,000 84,500 129,600 306,200 429,175 20,913,025 289,240 1,641,536 10,104,154 113,060 400,500 500 1,739,501 0 400,500 0 435,500 211,000 84,500 129,600 306,200 429,175 0 500 34,800,516 15,002 15,002 17,307 288,147 34,440 0 334,440 0 475,089 406,200 9 380,009 3,650 683,650 120,000 2,355,000 0 70,408 0 0 0 0 0 0 0 0 5,057,537 400,500 70,408 435,500 211,000 84,500 129,600 306,200 429,175 0 500 39,858,053 588,400 181,647 (104,516) 213,516 85,844 196,789 311,478 572,663 810 3,504 58,815,289 352,900 181,647 (540,016) 2,516 1,344 67,189 5,278 472,663 810 - 14,905,344 Debt Service Funds Capital Project Special Revenue ORDINANCE 18-011 2019 APPROPRIATION ORDINANCE (continued) SECTION III The following Budget and Means of Finance for the Enterprise Funds of the City of Brookings are hereby approved and shall be in full force and effect from and after its passage and publication Research &Total Liquor Edgebrook Solid Waste Solid Waste Technology Enterprise Store Airport Golf Course Collections Disposal Center Funds FUNDS AVAILABLE: Estimated Net Position on 12/31/18 3,227,244$ 22,591,287$ 967,637$ 1,764,010$ 10,562,326$ 1,512,561$ 40,625,065$ ANTICIPATED REVENUES: Intergovernmental Revenues 228,250 228,250 Operating Revenues 4,300,000 41,231 427,200 1,251,724 2,470,270 133,536 8,623,961 Miscellaneous Revenues 12,000 200 13,288 2,000 20,000 25,000 72,488 Subtotal - Anticipated Means of Finance 2019 4,312,000 269,681 440,488 1,253,724 2,490,270 158,536 8,924,699 Operating Transfers in: From General Fund 239,000 239,000 From Liquor Fund 225,650 225,650 From 75% Sales & Use Tax 169,950 63,600 233,550 Total - Operating Transfers In 0 408,950 289,250 0 0 0 698,200 TOTAL SOURCES OF FUNDS 4,312,000 678,631 729,738 1,253,724 2,490,270 158,536 9,622,899 TOTAL MEANS OF FINANCE FOR 2019 7,539,244 23,269,918 1,697,375 3,017,734 13,052,596 1,671,097 50,247,964 Operating Expenses: Operating Charges 3,843,752 677,740 729,729 1,338,405 1,237,123 76,479 7,903,228 Total Operating Expenses 3,843,752 677,740 729,729 1,338,405 1,237,123 76,479 7,903,228 Net Position Before Operating Transfers 3,695,492 22,592,178 967,646 1,679,329 11,815,473 1,594,618 42,344,736 Operating Transfers Out: To General Fund 380,000 680,000 120,000 1,180,000 To Public Art Fund 9 3,000 650 3,659 To Edgebrook Golf Course 225,650 225,650 Total - Operating Transfers Out 605,659 0 0 3,000 680,650 120,000 1,409,309 Total Expenses & Transfers Out 4,449,411 677,740 729,729 1,341,405 1,917,773 196,479 9,312,537 Estimated 2019 Ending Net Position 3,089,833 22,592,178 967,646 1,676,329 11,134,823 1,474,618 40,935,427 ORDINANCE 18-011 2019 APPROPRIATION ORDINANCE (continued) SECTION IV SECTION V General Fund 3,251,500$ SECTION VI PLACED UPON ITS FIRST READING: August 28, 2018 PLACED UPON ITS SECOND READING: September 11, 2018 APPROVED AND ADOPTED: PUBLISHED: Shari Thornes Keith Corbett City Clerk Mayor Of the money received from the operations of the Municipal Utility Department of $2,355,000, the City will transfer $190,000 to the Brookings School District and $50,000 will be used for Economic Development. The remaining $2,115,000 is hereby appropriated and shall be transferred to the General Fund The City Manager is hereby directed to certify the following amount of property tax levy made in this Ordinance to the County Finance Officer of Brookings County, South Dakota, in the manner provided by law. This Ordinance is declared to be for the support of the City Government and its existing public institutions and shall be in full force and effect from and after its passage and publication ORDINANCE 18-011 2019 APPROPRIATION ORDINANCE (continued)   Paul M. Briseno  City Manager    August 22, 2018    Mayor Keith W. Corbett & City Council Members  City of Brookings  520 3rd Street, Suite 230  Brookings, SD 57006    RE:  2019 Budget Message  Dear Mayor & City Council Members,  The 2019 Brookings municipal budget is presented to the City Council and residents as a financial plan for  accomplishing our community’s goals through strategic investment  of  operations  and  capital  improvements.  More  importantly,  the  document  is  compiled  thorough  input  from  organizational  stakeholders while assuring the interests of the community are represented with a direction of achieving  the Council’s goals.   A balanced budget was achieved with an overall decrease of 8% when compared to 2018.  The complete  budget is $53.2 million. Various funds comprise a majority of the budget and include the General Fund,  Special Revenues, Debt and Enterprise. Overall the General Government budget decreased by 1% while  the General Fund realized a minimal increase of 2.2%, which is consistent with inflation. Special revenue  funds increased approximately 2.8%.  GENERAL FUND  The proposed 2019 General Fund Revenue is projected  with a 2.2% increase. Sales tax is the General Fund’s  largest revenue source and is estimated with a 3%  increase  over  2018.  Current  receipts  dictate  the  projected growth for next year. This revenue allows the  City to provide critical services that greatly impact the  quality of life in Brookings. It further creates less of a  demand  on  property  taxes.  This  diversification  of  revenue  grants  an  agility  not  realized  in  traditional  municipalities. More importantly the financial impact  on property owners and guests is more broadly  distributed.    2019 Budget Message  Page 2    National conversations may negatively impact local sales tax in the short term. However, the online sales  tax ruling in 2018 by the Supreme Court will increase revenues. Any growth should assist in funding a  reserve for future maintenance of facilities and larger equipment. Its essential funds are set aside to  properly maintain Brookings capital investments.    Real estate tax is projected with a 4.5% increase, which is consistent with growth of construction and  inflation.  All other revenue sources for the General Fund contain a slight increase or remain flat.   General  Fund  expenditures  are  projected  to  increase  2.5%  when  compared  to  2018.  The  largest  funded  departments  include  Parks,  Police,  Public  Works,  and  other. The following divisions account for a majority of  the shift from 2018:  •  Legislative (City Council) – Decrease with the  elimination of the “Open Budget” online service as well as  a decrease in consulting services.  •  Executive (City Manager, Clerk, Attorney) – Increase  with  an  effort  to  market  services,  information  and  connect  with  residents  through  an  upgraded  mobile  friendly  webpage,  marketing  and  social  media.  The  Communications  Specialist  was  moved  under  the  City  Manager fund and a part‐time receptionist was added.   Other  Funds  (Non‐Dept,  IT,  Building,  Other)  –  Increase  due  to  the  addition  of  a  proposed  Maintenance Manager position that will assist in formulating a plan to properly maintain City  facilities with a long term plan.    Police (Police, Animal Control) – Increase with the addition of a new officer to assist with the  growth in population and service area. Additionally $40,000 in contractual services was added to  the Animal Control for Humane Society services.    Public Works (Community Development, Street, Engineering) – Decrease with less capital projects  when compared to the 2018 budget. Specifically, the Comprehensive Master Plan was funded in  2017/18.   Parks – Increase with the addition of an employee to assist in the growth of park acreage.  Additionally,  the  Aquatic  Center  and  Dakota  Nature  Park  have  programed  the  purchase  of  necessary equipment. The Larson Ice Arena operations was elevated with the degradation of the  cooling system.    Library ‐ Increase due to much needed replacement of carpet throughout the facility.   SPECIAL REVENUE FUNDS  The special revenue funds are projected with a 2.8% increase in expenditures. However, there are multiple  revenue sources with projections of 3% Sales Tax for the .25 and .75 Penny, and slight decreases in the 3B  and Pillow Tax. E911 is split between the City (2/3) and County (1/3). Finally, the Swiftel Center will be  impacted with a reduction in revenue as the County no longer has a presence at the facility.       2019 Budget Message  Page 3    Within the .25 Penny, the total capital expenditures are projected based on a number of planned projects.  In 2019, these expenditures will be $1.7 million, which is an increase over 2018. Larger projects include  machinery and equipment at the Police Department, street and sidewalk improvements, as well as street  curb and gutter.  The 2019 .75 Penney is budgeted at $5.9 million with larger projects including debt payments, Boys & Girls  Club, SDSU Performing Arts Center, Park & Recreation improvements, street & sidewalk improvements,  STP Grants, street curb and gutter, as well as special projects including the Government Center lot and  Swiftel Center road.   E911 contains an increase with the recommendation of an additional dispatcher to attain a two person  minimum. This expense is paid from both the City and County.   ENTERPRISE FUNDS  The enterprise fund is projected with a decrease of 2.3% when compared to 2018. Specifically, the Liquor  Store is expected to incur a decrease in revenues due to construction of 22nd Avenue phase I. To counter  this decrease, efforts are being made to make the facility more aesthetically appealing from the outside  and easier to find. The Airport’s increase is attributed to an apron reconstruction. Finally, Solid Waste’s  decrease is created from less equipment purchased when compared to 2018.   OUTSIDE AGENCIES  Outside  agencies  were  presented in  three  major  categories  totaling  $1,659,700. Funding is prioritized on the City Council’s desires.   $1,045,500 Economic Development   $315,000 City Related   $299,200 Social Services  The overall 2019 budget is presented with a decrease of 8% when compared  to the previous year. Thanks to all Department Heads for holding the line  and preparing a minimal growth budget while ensuring essential services are provided and programs  desired by the public remain consistent. This balanced budget provides proper funding while maintaining  adequate reserves.  Furthermore, the plan is flexible by granting the City Council the ability to pivot when  opportunities are presented that assist in achieving goals.   In preparation of the 2020 budget, staff will focus on establishing proper policy for debt, reserves,  transfers and other financial matters to ensure a sustainable financial plan. The 2019 budget will assist in  attaining the dreams and desires of the Brookings community and its visitors.   Sincerely,    Paul M. Briseno  City Manager   Budget Budget2016 2017 2018 2018 2019 Change ChangeActual Actual Adopted Estimated Description Proposed + /(‐) %NONDEPARTMENTAL REVENUE11,157,862  10,869,981.84   11,077,790.00   11,077,790.00   Revenues11,392,040       314,250        2.84%5,044,500    3,275,000          3,375,000          3,375,000          Transfers In3,535,000         160,000        4.74%16,202,362  14,144,982        14,452,790        14,452,790        Total Revenues14,927,040       474,250        3.28%MAYOR AND COUNCIL63,090          62,203                64,021                64,024                Personal Services64,028              4                     0.01%41,235          34,215                73,500                73,500                Other Expenditures63,500              (10,000)         ‐13.61%104,325        96,419                137,521             137,524             Total Expenditures127,528            (9,996)           ‐7.27%CITY CLERK37,290          33,252                33,372                33,372                Revenues36,180              2,808            8.41%37,290          33,252                33,372                33,372                Total Revenues36,180              2,808            8.41%234,651        239,150             251,396             263,109             Personal Services205,340            (57,769)         ‐21.96%160,411        96,886                112,711             112,711             Other Expenditures113,711            1,000            0.89%395,062        336,037             364,107             375,820             Total Expenditures319,051            (56,769)         ‐15.11%NON DEPARTMENTAL7,226,974    7,132,223          7,224,300          7,224,300          Revenues7,226,000         1,700            0.02%7,226,974    7,132,223          7,224,300          7,224,300          Total Revenues7,226,000         1,700            0.02%6,672,396    6,489,975          7,083,100          6,859,613          Other Expenditures7,142,582         282,969        4.13%6,672,396    6,489,975          7,083,100          6,859,613          Total Expenditures7,142,582         282,969        4.13%CITY MANAGER‐                10,000                ‐                      ‐                      Revenues‐                    ‐                0.00%‐                10,000                ‐                      ‐                      Total Revenues‐                    ‐                0.00%263,601        275,416             301,230             306,262             Personal Services386,195            79,933          26.10%48,659          26,185                25,500                25,500                Other Expenditures66,500              41,000          160.78%312,260        301,601             326,730             331,762             Total Expenditures452,695            120,933        36.45%CITY ATTORNEY88,717          92,427                106,482             106,482             Other Expenditures108,919            2,437            2.29%88,717          92,427                106,482             106,482             Total Expenditures108,919            2,437            2.29%Proposed 19/Estimated 20181DRAFT Budget Budget2016 2017 2018 2018 2019 Change ChangeActual Actual Adopted Estimated Description Proposed + /(‐) %Proposed 19/Estimated 2018HUMAN RESOURCES3,523            4,533                  2,000                  2,000                  Revenues2,000                ‐                0.00%3,523            4,533                  2,000                  2,000                  Total Revenues2,000                ‐                0.00%177,283        183,131             188,064             191,251             Personal Services187,001            (4,250)           ‐2.22%42,028          38,468                50,940                50,940                Other Expenditures62,706              11,766          23.10%219,311        221,599             239,004             242,191             Total Expenditures249,707            7,516            3.10%FINANCE OFFICE17,274          20,722                5,000                  5,000                  Revenues10,583              5,583            111.66%17,274          20,722                5,000                  5,000                  Total Revenues10,583              5,583            111.66%317,409        334,092             349,364             355,298             Personal Services362,504            7,206            2.03%112,476        95,443                128,000             128,000             Other Expenditures119,500            (8,500)           ‐6.64%429,885        429,535             477,364             483,298             Total Expenditures482,004            (1,294)           ‐0.27%INFORMATION TECHNOLOGY‐                677                     ‐                      ‐                      Revenues500                   500               N/A‐                677                     ‐                      ‐                      Total Revenues500                   500               N/A134,424        138,624             142,209             144,616             Personal Services147,639            3,023            2.09%30,862          31,242                43,449                43,449                Other Expenditures43,473              24                 0.06%57,409          21,601                67,350                75,350                Capital Expenditures65,297              (10,053)         ‐13.34%222,695        191,467             253,008             263,415             Total Expenditures256,409            (7,006)           ‐2.66%GENERAL GOVERNMENT BUILDINGS‐                ‐                      ‐                      ‐                      Personal Services78,780              78,780          N/A25,109          72,869                85,566                85,566                Other Expenditures105,566            20,000          23.37%65,052          99                       ‐                      ‐                      Capital Expenditures‐                    ‐                0.00%90,161          72,968                85,566                85,566                Total Expenditures105,566            20,000          23.37%COMMUNITY DEVELOPMENT87,566          87,227                52,785                52,785                Revenues58,785              6,000            11.37%87,566          87,227                52,785                52,785                Total Revenues58,785              6,000            11.37%405,981        400,960             426,015             432,698             Personal Services436,270            3,572            0.83%23,676          131,907             38,930                99,675                Other Expenditures45,274              (54,401)         ‐54.58%‐                16,206                ‐                      ‐                      Capital Expenditures23,100              23,100          N/A429,657        549,072             464,945             532,373             Total Expenditures504,644            (27,729)         ‐5.21%2DRAFT Budget Budget2016 2017 2018 2018 2019 Change ChangeActual Actual Adopted Estimated Description Proposed + /(‐) %Proposed 19/Estimated 2018ENGINEERING DEPARTMENT176,051        135,725             164,985             169,635             Revenues170,445            810               0.48%176,051        135,725             164,985             169,635             Total Revenues170,445            810               0.48%432,810        459,842             474,262             481,626             Personal Services484,594            2,968            0.62%34,019          28,543                33,166                33,166                Other Expenditures36,352              3,186            9.61%9,900            120,498             5,000                  5,000                  Capital Expenditures10,000              5,000            100.00%476,729        608,882             512,428             519,792             Total Expenditures530,946            11,154          2.15%CITY/COUNTY ADMIN BUILDING137,108        ‐                      214,000             214,000             Revenues203,438            (10,562)         ‐4.94%137,108        ‐                      214,000             214,000             Total Revenues203,438            (10,562)         ‐4.94%10,027          14,888                8,300                  8,300                  Personal Services15,000              6,700            80.72%162,706        137,777             331,226             331,226             Other Expenditures331,226            ‐                0.00%‐                ‐                      72,000                72,000                Capital Expenditures60,000              (12,000)         ‐16.67%172,733        152,665             411,526             411,526             Total Expenditures406,226            (5,300)           ‐1.29%POLICE DEPARTMENT154,259        302,546             173,850             173,850             Revenues196,820            22,970          13.21%154,259        302,546             173,850             173,850             Total Revenues196,820            22,970          13.21%2,923,009    2,974,750          3,201,255          3,249,713          Personal Services3,369,595         119,882        3.69%340,012        356,031             366,946             366,946             Other Expenditures387,957            21,011          5.73%185,316        84,133                ‐                      ‐                      Capital Expenditures5,000                5,000            N/A3,448,337    3,414,915          3,568,201          3,616,659          Total Expenditures3,762,552         145,893        4.03%FIRE DEPARTMENT84,624          111,704             69,500                69,500                Revenues78,500              9,000            12.95%84,624          111,704             69,500                69,500                Total Revenues78,500              9,000            12.95%407,882        439,176             452,643             457,572             Personal Services476,743            19,171          4.19%172,387        159,538             195,934             195,934             Other Expenditures204,050            8,116            4.14%142,022        4,360                  ‐                      ‐                      Capital Expenditures‐                    ‐                0.00%722,291        603,075             648,577             653,506             Total Expenditures680,793            27,287          4.18%PUBLIC SAFETY91,310          93,265                94,415                94,415                Hydrant Rentals95,795              1,380            1.46%91,310          93,265                94,415                94,415                Total Expenditures95,795              1,380            1.46%3DRAFT Budget Budget2016 2017 2018 2018 2019 Change ChangeActual Actual Adopted Estimated Description Proposed + /(‐) %Proposed 19/Estimated 2018STREET DEPARTMENT37,001          48,065                7,500                  7,500                  Revenues7,500                ‐                0.00%37,001          48,065                7,500                  7,500                  Total Revenues7,500                ‐                0.00%1,035,111    1,101,022          1,167,945          1,183,499          Personal Services1,214,280         30,781          2.60%1,442,215    938,799             1,218,092          1,218,092          Other Expenditures1,160,911         (57,181)         ‐4.69%1,209,110    417,824             573,000             573,000             Capital Expenditures276,000            (297,000)      ‐51.83%3,686,436    2,457,645          2,959,037          2,974,591          Total Expenditures2,651,191         (323,400)      ‐10.87%ANIMAL CONTROL23,860          22,055                23,100                23,100                Revenues22,100              (1,000)           ‐4.33%23,860          22,055                23,100                23,100                Total Revenues22,100              (1,000)           ‐4.33%85,968          84,026                87,710                88,867                Personal Services89,515              648               0.73%10,358          12,081                17,565                17,565                Other Expenditures55,373              37,808          215.25%2,846            ‐                      ‐                      ‐                      Capital Expenditures‐                    ‐                0.00%99,172          96,106                105,275             106,432             Total Expenditures144,888            38,456          36.13%DAKOTA NATURE PARK22,112          22,120                25,736                25,736                Revenues25,500              (236)              ‐0.92%22,112          22,120                25,736                25,736                Total Revenues25,500              (236)              ‐0.92%46,026          46,142                61,444                61,811                Personal Services62,495              684               1.11%18,418          16,900                23,928                23,928                Other Expenditures24,567              639               2.67%‐                24,999                7,000                  7,000                  Capital Expenditures35,000              28,000          400.00%64,444          88,041                92,372                92,739                Total Expenditures122,062            29,323          31.62%AQUATIC CENTER  188,661        176,106             187,000             187,000             Revenues187,000            ‐                0.00%188,661        176,106             187,000             187,000             Total Revenues187,000            ‐                0.00%221,563        219,773             252,670             253,874             Personal Services254,630            756               0.30%126,672        151,116             144,316             144,316             Other Expenditures146,600            2,284            1.58%10,500          58,119                25,000                25,000                Capital Expenditures75,000              50,000          200.00%358,735        429,008             421,986             423,190             Total Expenditures476,230            53,040          12.53%RECREATION DEPARTMENT122,754        102,554             100,200             100,200             Revenues104,200            4,000            3.99%122,754        102,554             100,200             100,200             Total Revenues104,200            4,000            3.99%188,900        222,153             228,016             230,159             Personal Services232,511            2,352            1.02%104,970        76,522                105,861             105,861             Other Expenditures101,839            (4,022)           ‐3.80%‐                1,444                  24,000                24,000                Capital Expenditures19,000              (5,000)           ‐20.83%293,870        300,119             357,877             360,020             Total Expenditures353,350            (6,670)           ‐1.85%4DRAFT Budget Budget2016 2017 2018 2018 2019 Change ChangeActual Actual Adopted Estimated Description Proposed + /(‐) %Proposed 19/Estimated 2018PARKS DEPARTMENT74,703          67,895                38,433                38,433                Revenues45,450              7,017            18.26%74,703          67,895                38,433                38,433                Total Revenues45,450              7,017            18.26%810,184        789,286             820,541             830,343             Personal Services898,932            68,589          8.26%295,159        335,918             381,073             461,073             Other Expenditures394,100            (66,973)         ‐14.53%781,819        323,186             427,000             679,000             Capital Expenditures332,000            (347,000)      ‐51.10%1,887,162    1,448,390          1,628,614          1,970,416          Total Expenditures1,625,032         (345,384)      ‐17.53%LARSONS ICE ARENA154,332        161,144             151,500             151,500             Revenues165,500            14,000          9.24%154,332        161,144             151,500             151,500             Total Revenues165,500            14,000          9.24%140,141        210,142             243,460             246,663             Personal Services251,184            4,521            1.83%191,570        254,584             218,717             260,217             Other Expenditures253,204            (7,013)           ‐2.70%44,270          20,519                132,900             132,900             Capital Expenditures162,000            29,100          21.90%375,981        485,244             595,077             639,780             Total Expenditures666,388            26,608          4.16%5DRAFT Budget Budget2016 2017 2018 2018 2019 Change ChangeActual Actual Adopted Estimated Description Proposed + /(‐) %Proposed 19/Estimated 2018FORESTRY DEPARTMENT19,711          12,064                19,000                19,000                Revenues15,000              (4,000)           ‐21.05%19,711          12,064                19,000                19,000                Total Revenues15,000              (4,000)           ‐21.05%360,273        383,084             412,226             417,546             Personal Services430,682            13,136          3.15%75,395          79,195                85,010                85,010                Other Expenditures93,077              8,067            9.49%49,358          98,580                84,500                84,500                Capital Expenditures119,500            35,000          41.42%485,026        560,858             581,736             587,056             Total Expenditures643,259            56,203          9.57%LIBRARY40,996          43,883                23,000                23,000                Revenues23,000              ‐                0.00%40,996          43,883                23,000                23,000                Total Revenues23,000              ‐                0.00%733,707        753,295             763,609             774,742             Personal Services764,386            (10,356)         ‐1.34%191,692        208,264             190,026             190,026             Other Expenditures170,629            (19,397)         ‐10.21%241,347        128,992             123,650             123,650             Capital Expenditures318,303            194,653        157.42%1,166,746    1,090,552          1,077,285          1,088,418          Total Expenditures1,253,318         164,900        15.15%APPROPRIATION/SUBSIDIES30,352          69,905                100,000             100,000             Economic Incentive Grant‐                    (100,000)      ‐100.00%25,000          25,000                25,000                25,000                Community Cultural Subsidy35,000              10,000          40.00%8,000            8,000                  8,000                  8,000                  Community Band Subsidy8,000                ‐                0.00%5,000            5,200                  5,200                  5,200                  Safe Ride5,200                ‐                0.00%75,000          78,000                80,000                80,000                Brookings Area Transit Authority80,000              ‐                0.00%10,000          10,000                9,000                  9,000                  Brookings Regional Humane Society‐                    (9,000)           ‐100.00%22,000          22,000                16,500                16,500                Brookings Domestic Abuse Shelter17,500              1,000            6.06%‐                ‐                      4,000                  4,000                  Brookings Farmers Market4,000                ‐                0.00%207,264        207,200             190,000             190,000             School District Subsidy190,000            ‐                0.00%75,000          75,000                75,000                75,000                Boys & Girls Club Subsidy75,000              ‐                0.00%‐                ‐                      ‐                      ‐                      Brookings Empowerment Project2,500                2,500            N/A2,500            3,000                  3,000                  3,000                  Brookings County Youth Mentoring 4,000                1,000            33.33%195,000        195,000             153,000             153,000             Brookings Economic Dev Corp215,000            62,000          40.52%655,116        698,305             668,700             668,700             Total Other Expenditures636,200            (32,500)         ‐4.86%229,650        229,680             230,611             230,611             Transfer out to Airport239,000            8,389            3.64%1,653,356    70,562                ‐                      ‐                      Transfer Out to 75% fund‐                    ‐                0.00%‐                13,107                15,414                15,414                Transfer to Public Art Fund15,002              (412)              ‐2.67%1,883,006    313,349             246,025             246,025             Total Transfers Out254,002            7,977            3.24%2,538,122    1,011,654          914,725             914,725             Total Expenditures890,202            (24,523)         ‐2.68%6DRAFT Budget Budget2016 2017 2018 2018 2019 Change ChangeActual Actual Adopted Estimated Description Proposed + /(‐) %Proposed 19/Estimated 2018TOTAL GENERAL FUND19,766,661  19,363,800        19,593,051        19,597,701        Revenues19,970,541       372,840        1.90%5,044,500    3,275,000          3,375,000          3,375,000          Transfers In3,535,000         160,000        4.74%24,811,161  22,638,800        22,968,051        22,972,701        Total Revenues23,505,541       532,840        2.32%8,992,040    9,331,157          9,896,380          10,041,973        Personal Services10,412,304       370,331        3.69%10,502,452  9,958,150          11,154,453        11,113,211        Other Expenditures11,327,411       214,200        1.93%655,116        698,305             668,700             668,700             Appropriations/Subsidies636,200            (32,500)         ‐4.86%2,798,949    1,320,559          1,541,400          1,801,400          Capital Expenditures1,500,200         (301,200)      ‐16.72%1,883,006    313,349             246,025             246,025             Transfers Out254,002            7,977            3.24%24,831,563  21,621,519        23,506,958        23,871,309        Total Expenditures24,130,117       258,808        1.08%(20,403)        1,017,281          (538,907)            (898,608)            Addition to or (Use of) Existing Cash(624,576)           274,032        ‐30.50%6,182,392$        Estimated "Unrestricted" Ending Cash Balance 5,557,816$       7DRAFT Budget Budget2016 2017 2018 2018 2019 Change ChangeActual Actual Adopted Estimated Description Proposed + /(‐) %Proposed 19/Estimated 201825% SALES & USE TAX1,670,976    1,655,020          1,661,500          1,661,500          Revenues1,735,050         73,550          4.43%1,670,976    1,655,020          1,661,500          1,661,500          Total Revenues1,735,050         73,550          4.43%7,588            17,476                80,000                9,000                  Economic Incentive Grant‐                    (9,000)           ‐100.00%‐                147,499             308,000             308,000             Chip Sealing311,000            3,000            0.97%‐                13,044                ‐                      ‐                      Building & Structures Fire74,000              74,000          N/A‐                ‐                      3,700                  3,700                  Building & Structures Police10,000              6,300            170.27%‐                94,471                208,000             160,000             Machinery & Auto & Equip Fire11,200              (148,800)      ‐93.00%‐                250,273             73,255                73,255                Machinery & Auto & Equip Police192,385            119,130        162.62%‐                ‐                      43,000                43,000                Other Capital ‐ Fire‐                    (43,000)         ‐100.00%‐                ‐                      125,980             125,980             Other Capital ‐ Police201,115            75,135          59.64%‐                315,459             857,892             869,284             Street & Sidewalk Improve 50/50 (213/212)1,242,000         372,716        42.88%1,365,968    1,704,532          270,004             270,004             Transfers Out288,147            18,143          6.72%1,373,556    2,542,754          1,969,831          1,862,223          Total Expenditures2,329,847         467,624        25.11%297,420       (887,734)            (308,331)            (200,723)            Addition to or (Use of) Existing Cash(594,797)           (394,074)      196.33%730,381$           Estimated "Unrestricted" Ending Cash Balance135,584$          8DRAFT Budget Budget2016 2017 2018 2018 2019 Change ChangeActual Actual Adopted Estimated Description Proposed + /(‐) %Proposed 19/Estimated 201875% PUBLIC IMPROVE/SALES & USE TAX4,968,196    11,241,396        5,830,456          5,861,572          Revenues6,067,546         205,974        3.51%1,422,594    1,602,523          592,583             569,009             Transfers In406,200            (162,809)      ‐28.61%6,390,790    12,843,919        6,423,039          6,430,581          Total Revenues6,473,746         43,165          0.67%44,974          ‐                      ‐                      ‐                      Consulting‐                    ‐                0.00%22,764          69,929                250,000             250,000             Job Creation &Incentive Payments‐                    (250,000)      ‐100.00%2,394,349    2,396,049          2,394,242          2,394,242          Debt Service2,397,367         3,125            0.13%‐                147,499             ‐                      ‐                      Chip Sealing‐                    ‐                0.00%2,462,087    2,613,476          2,644,242          2,644,242          Total Other Expenditure2,397,367         (246,875)      ‐9.34%100,000        100,000             100,000             100,000             Boys & Girls Club Capital Improve100,000            ‐                0.00%150,000        150,000             150,000             150,000             SDSU Research Park150,000            ‐                0.00%‐                 5,600,000          100,000             100,000             PAC II100,000            ‐                0.00%‐                50,000                50,000                50,000                Brookings Health System50,000              ‐                0.00%12,000          ‐                      15,000                15,000                BATA Grant Match‐Bus15,000              ‐                0.00%262,000        5,900,000          415,000             415,000             Total Appropriations415,000            ‐                0.00%28,922          2,037,338          3,316,608          1,816,608          Capital Expenditure5,992,000         4,175,392    229.85%2,695,528    2,326,157          633,582             633,582             Transfers Out567,990            (65,592)         ‐10.35%5,448,537    12,876,971        7,009,432          5,509,432          Total Expenditures9,372,357         3,862,925    70.11%942,253       (33,052)              (586,393)            921,149             Addition to or (Use of) Existing Cash(2,898,611)        (3,819,760)   ‐414.67%781,463$           Estimated "Unrestricted" Ending Cash Balance5,578$              9DRAFT Budget Budget2016 2017 2018 2018 2019 Change ChangeActual Actual Adopted Estimated Description Proposed + /(‐) %Proposed 19/Estimated 2018E 911484,957        458,401             486,000             486,000             Revenues497,920            11,920          2.45%251,800        193,000             257,000             257,000             Transfers In270,840            13,840          5.39%736,757        651,401             743,000             743,000             Total Revenues768,760            25,760          3.47%569,580        599,231             657,114             657,114             Personal Services683,875            26,761          4.07%83,798          82,198                94,600                94,600                Other Expenditures100,689            6,089            6.44%4,050            4,719                  12,550                12,550                Capital Expenditures13,427              877               6.99%‐                ‐                      ‐                      ‐                      Transfers Out‐                    ‐                0.00%657,428        686,148             764,264             764,264             Total Expenditures797,991            33,727          4.41%79,329          (34,748)              (21,264)              (21,264)              Addition to or (Use of) Existing Cash(29,231)            (7,967)           37.47%SWIFTEL CENTER2,058,688    2,162,076          2,462,802          2,271,025          Revenues2,418,379         147,354        6.49%802,744        704,950             709,441             709,441             Transfers In775,089            65,648          9.25%2,861,432    2,867,026          3,172,243          2,980,466          Total Revenues3,193,468         213,002        7.15%2,457,994    2,455,426          2,872,243          2,735,332          Other Expenditures2,893,468         158,136        5.78%1,543,369    463,029             300,000             300,000             Capital Expenditures300,000            ‐                0.00%4,001,363    2,918,455          3,172,243          3,035,332          Total Expenditures3,193,468         158,136        5.21%(1,139,931)   (51,430)              ‐                      (54,866)              Addition to or (Use of) Existing Cash‐                    54,866          0.00%10DRAFT Budget Budget2016 2017 2018 2018 2019 Change ChangeActual Actual Adopted Estimated Description Proposed + /(‐) %Proposed 19/Estimated 2018LIBRARY FINES24,340          19,505                25,000                25,000                Revenues25,000              ‐                0.00%24,340          19,505                25,000                25,000                Total Revenues25,000              ‐                0.00%31,807          19,404                30,000                30,000                Other Expenditures30,000              ‐                0.00%31,807          19,404                30,000                30,000                Total Expenditures30,000              ‐                0.00%(7,467)          100                     (5,000)                (5,000)                Addition to or (Use of) Existing Cash(5,000)              ‐                0.00%LIBRARY DONATIONS18,345          26,670                35,500                35,500                Revenues35,500              ‐                0.00%18,345          26,670                35,500                35,500                Total Revenues35,500              ‐                0.00%25,733          17,200                33,000                33,000                Other Expenditures33,000              ‐                0.00%25,733          17,200                33,000                33,000                Total Expenditures33,000              ‐                0.00%(7,388)          9,470                  2,500                  2,500                  Addition to or (Use of) Existing Cash2,500                ‐                0.00%11DRAFT Budget Budget2016 2017 2018 2018 2019 Change ChangeActual Actual Adopted Estimated Description Proposed + /(‐) %Proposed 19/Estimated 2018SPECIAL ASSESSMENT136,257        206,039             190,945             190,945             Revenues75,980              (114,965)      ‐60.21%1,052,618    ‐                      ‐                      ‐                      Transfers In‐                    ‐                0.00%1,188,875    206,039             190,945             190,945             Total Revenues75,980              (114,965)      ‐60.21%76,305          228,590             1,650,000          1,650,000          Capital Expenditures150,000            (1,500,000)   ‐90.91%600,163        50,000                63,874                151,266             Transfers Out‐                    (151,266)      ‐100.00%676,468        278,590             1,713,874          1,801,266          Total Expenditures150,000            (1,651,266)   ‐91.67%512,407       (72,551)              (1,522,929)         (1,610,321)         Addition to or (Use of) Existing Cash(74,020)            1,536,301    ‐95.40%STORM DRAINAGE901,192        924,035             960,195             960,195             Revenues1,005,625         45,430          4.73%‐                ‐                      ‐                      ‐                      Transfers In‐                    ‐                0.00%901,192        924,035             960,195             960,195             Total Revenues1,005,625         45,430          4.73%68,011          84,136                103,405             103,405             Personal Services105,831            2,426            2.35%376,291        367,093             465,695             465,695             Other Expenditures514,941            49,246          10.57%299,461        163,577             2,540,000          1,755,000          Capital Expenditures775,000            (980,000)      ‐55.84%‐                ‐                      ‐                      ‐                      Transfers Out‐                    ‐                ‐                743,763        614,806             3,109,100          2,324,100          Total Expenditures1,395,772         (928,328)      ‐39.94%157,429       309,229             (2,148,905)         (1,363,905)         Addition to or (Use of) Existing Cash(390,147)           973,758        ‐71.39%12DRAFT Budget Budget2016 2017 2018 2018 2019 Change ChangeActual Actual Adopted Estimated Description Proposed + /(‐) %Proposed 19/Estimated 20183rd PENNY SALES TAX946,688        917,430             951,500             954,290             Revenues972,000            17,710          1.86%‐                ‐                      30,000                30,000                Transfers In‐                    (30,000)         0.00%946,688        917,430             981,500             984,290             Total Revenues972,000            (12,290)         ‐1.25%‐                13,807                28,884                28,884                Televised Contracted Services15,000              (13,884)         ‐48.07%‐                8,306                  16,500                16,500                Website Contracted Services‐                    (16,500)         ‐100.00%1,909            ‐                      6,600                  6,600                  Travel & Lodging‐                    (6,600)           ‐100.00%9,152            9,426                  9,450                  9,450                  First District Membership ‐                    (9,450)           ‐100.00%210,000        262,500             205,000             205,000             Chambers Visitors Bureau269,500            64,500          31.46%27,000          27,000                57,000                57,000                Brookings Chamber Promotional57,000              ‐                0.00%10,989          11,000                11,000                14,200                Christmas Decorations ‐                    (14,200)         ‐100.00%15,000          15,000                15,000                15,000                4th of July Fireworks Display15,000              ‐                0.00%‐                17,454                50,000                50,000                SDSU Student Visitor Promotion50,000              ‐                0.00%7,436            150,718             10,000                10,000                Promotion of City10,000              ‐                0.00%30,000          25,000                30,000                30,000                Downtown at Sundown30,000              ‐                0.00%‐                20,000                62,000                62,000                Brookings Economic Dev Corp‐                    (62,000)         ‐100.00%25,000          25,000                ‐                      ‐                      Brookings Downtown Inc.‐                    ‐                0.00%42,734          63,972                50,000                50,000                Downtown Acceleration Program50,000              ‐                0.00%10,000          ‐                      ‐                      ‐                      Spark Brookings, LLC‐                    ‐                0.00%10,000          ‐                      10,000                10,000                SD Humanities Council‐                    (10,000)         100.00%375,000        404,950             409,441             409,441             Transfers Out475,089            65,648          16.03%774,220        1,054,134          970,875             974,075             Total Expenditures971,589            (2,486)           ‐0.26%172,468       (136,704)            10,625               10,215               Addition to or (Use of) Existing Cash411                   (9,804)           ‐95.98%327,117$           Estimated Ending Cash Balance327,528$          13DRAFT Budget Budget2016 2017 2018 2018 2019 Change ChangeActual Actual Adopted Estimated Description Proposed + /(‐) %Proposed 19/Estimated 2018PILLOW TAX263,238        243,417             400,350             400,350             Revenues400,500            150               0.04%263,238        243,417             400,350             400,350             Total Revenues400,500            150               0.04%215,128        222,433             285,500             285,500             Other Expenditures235,500            (50,000)         ‐17.51%215,128        222,433             285,500             285,500             Total Expenditures235,500            (50,000)         ‐17.51%48,110          20,985               114,850             114,850             Addition to or (Use of) Existing Cash165,000            50,150          43.67%PUBLIC ART FUND50                 ‐                      ‐                      ‐                      Revenues‐                    ‐                0.00%‐                54,786                56,401                56,401                Transfers In70,408              14,007          24.83%50                 54,786                56,401                56,401                Total Revenues70,408              14,007          100.00%‐                ‐                      ‐                      ‐                      Capital Expenditures‐                    ‐                0.00%‐                ‐                      ‐                      ‐                      Total Expenditures‐                    ‐                0.00%50                 54,786               56,401               56,401               Addition to or (Use of) Existing Cash70,408              14,007          24.83%14DRAFT Budget Budget2016 2017 2018 2018 2019 Change ChangeActual Actual Adopted Estimated Description Proposed + /(‐) %Proposed 19/Estimated 2018TIF DIST #1 DEBT SERVICE/INNOVA355,443        415,040             425,000             425,000             Revenues435,500            10,500          2.47%355,443        415,040             425,000             425,000             Total Revenues435,500            10,500          2.47%Debt Service80,733          72,587                425,000             425,000             Transfers Out435,500            10,500          2.47%80,733          72,587                425,000             425,000             Total Expenditures435,500            10,500          2.47%274,710       342,452             ‐                      ‐                      Addition to or (Use of) Existing Cash‐                    ‐                0.00%TIFDIST #3 DEBT SERVICE/VALLEY VIEW207,570        203,906             203,800             203,800             Revenues211,000            7,200            3.53%207,570        203,906             203,800             203,800             Total Revenues211,000            7,200            3.53%207,851        202,540             203,800             203,800             Debt Service211,000            7,200            3.53%207,851        202,540             203,800             203,800             Total Expenditures211,000            7,200            3.53%(281)              1,365                  ‐                      ‐                      Addition to or (Use of) Existing Cash‐                    ‐                0.00%TIF DIST #4 DEBT SERVICE/SIELER82,482          78,956                78,900                78,900                Revenues84,500              5,600            7.10%82,482          78,956                78,900                78,900                Total Revenues84,500              5,600            7.10%81,066          79,030                78,900                78,900                Debt Service84,500              5,600            7.10%81,066          79,030                78,900                78,900                Total Expenditures84,500              5,600            7.10%1,416            (74)                      ‐                      ‐                      Addition to or (Use of) Existing Cash‐                    ‐                0.00%15DRAFT Budget Budget2016 2017 2018 2018 2019 Change ChangeActual Actual Adopted Estimated Description Proposed + /(‐) %Proposed 19/Estimated 2018TIF DIST # 5 DEBT SERVICE/32ND AVE13,438          21,573                22,000                22,000                Revenues129,600            107,600        489.09%13,438          21,573                22,000                22,000                Total Revenues129,600            107,600        489.09%‐                ‐                      22,000                22,000                Debt Service129,600            107,600        489.09%‐                ‐                      22,000                22,000                Total Expenditures129,600            107,600        489.09%13,438          21,573               ‐                      ‐                      Addition to or (Use of) Existing Cash‐                    ‐                0.00%TIF DIST #6 DEBT SERVICE/BEL DIGESTER182,509        244,543             245,000             245,000             Revenues306,200            61,200          24.98%182,509        244,543             245,000             245,000             Total Revenues306,200            61,200          24.98%100,000        526,000             278,300             244,800             Transfers Out306,200            61,400          25.08%100,000        526,000             278,300             244,800             Total Expenditures306,200            61,400          25.08%82,509          (281,457)            (33,300)              200                     Addition to or (Use of) Existing Cash‐                    (200)              0.00%TIE DIST # 7 DEBT SERVICE/S. MAIN89,805          283,488             283,709             283,709             Revenues429,175            145,466        51.27%89,805          283,488             283,709             283,709             Total Revenues429,175            145,466        51.27%89,805          140,000             283,709             283,709             Transfers Out100,000            (183,709)      ‐64.75%89,805          140,000             283,709             283,709             Total Expenditures100,000            (183,709)      ‐64.75%‐                143,488             ‐                      ‐                      Addition to or (Use of) Existing Cash329,175            329,175        N/A16DRAFT Budget Budget2016 2017 2018 2018 2019 Change ChangeActual Actual Adopted Estimated Description Proposed + /(‐) %Proposed 19/Estimated 2018BROOKINGS GATEWAY CAPITAL PROJECT487               2,070                  ‐                      ‐                      Revenues‐                    ‐                0.00%275,000        365,000             365,000             365,000             Transfers In‐                    (365,000)      ‐100.00%275,487        367,070             365,000             365,000             Total Revenues‐                    (365,000)      ‐100.00%7,600            470,107             562,900             562,900             Other Expenditures‐                    (562,900)      ‐100.00%‐                103,000             127,000             127,000             Capital Expenditures‐                    (127,000)      ‐100.00%7,600            573,107             689,900             689,900             Total Expenditures‐                    (689,900)      ‐100.00%267,887       (206,037)            (324,900)            (324,900)            Addition to or (Use of) Existing Cash‐                    324,900        ‐100.00%S MAIN AVE & 26th St & 20th St PROJECT8,165            2,504                  500                     500                     Revenues500                   ‐                0.00%44,595          1,588,137          ‐                      ‐                      Transfers In‐                    ‐                0.00%52,760          1,590,642          500                     500                     Total Revenues500                   ‐                0.00%‐                ‐                      ‐                      ‐                      Other Expenditures‐                    ‐                0.00%‐                47,689                2,216,311          2,216,311          Capital Expenditures3,504                (2,212,807)   ‐99.84%‐                ‐                      ‐                      ‐                      Transfers Out‐                    ‐                0.00%‐                47,689                2,216,311          2,216,311          Total Expenditures3,504                (2,212,807)   ‐99.84%52,760          1,542,953          (2,215,811)         (2,215,811)         Addition to or (Use of) Existing Cash(3,004)              2,212,807    ‐99.86%17DRAFT Budget Budget2016 2017 2018 2018 2019 Change ChangeActual Actual Adopted Estimated Description Proposed + /(‐) %Proposed 19/Estimated 2018LIQUOR STORE4,344,737    4,142,763          4,650,364          4,650,364          Revenues4,312,000         (338,364)      ‐7.28%4,344,737    4,142,763          4,650,364          4,650,364          Total Revenues4,312,000         (338,364)      ‐7.28%369,401        339,924             395,469             395,469             Personnel Services403,905            8,436            2.13%3,437,579    3,311,544          3,640,000          3,640,000          Other Expenditures3,438,997         (201,003)      ‐5.52%11,295          12,088                1,100                  1,100                  Capital Expenditures850                   (250)              ‐22.73%352,250        400,121             455,011             455,011             Transfers Out605,659            150,648        33.11%4,170,525    4,063,677          4,491,580          4,491,580          Total Expenditures4,449,411         (42,169)         ‐0.94%174,212       79,086               158,784             158,784             Addition to or (Use of) Existing Cash(137,411)           (296,195)      ‐186.54%AIRPORT97,504          761,024             129,051             129,051             Revenues269,681            140,630        108.97%321,494        229,680             345,111             345,111             Transfers In408,950            63,839          18.50%418,998        990,704             474,162             474,162             Total Revenues678,631            204,469        43.12%138,774        126,657             172,529             172,529             Personnel Services169,457            (3,072)           ‐1.78%86,759          139,773             104,462             104,462             Other Expenditures95,083              (9,379)           ‐8.98%89,091          65                        501,927             501,927             Capital Expenditures413,200            (88,727)         ‐17.68%314,624        1,082,455          778,918             778,918             Total Expenditures677,740            (101,178)      ‐12.99%104,374       (91,751)              (304,756)            (304,756)            Addition to or (Use of) Existing Cash891                   305,647        ‐100.29%18DRAFT Budget Budget2016 2017 2018 2018 2019 Change ChangeActual Actual Adopted Estimated Description Proposed + /(‐) %Proposed 19/Estimated 2018EDGEBROOK GOLF COURSE397,603        399,571             416,828             427,828             Revenues440,488            12,660          2.96%105,645        156,829             297,510             297,510             Transfers In289,250            (8,260)           ‐2.78%503,248        556,399             714,338             725,338             Total Revenues729,738            4,400            0.61%253,143        226,561             274,281             274,281             Personnel Services274,179            (102)              ‐0.04%265,185        240,200             252,045             252,045             Other Expenditures266,550            14,505          5.75%10,390          7,881                  196,100             196,100             Capital Expenditures189,000            (7,100)           ‐3.62%528,718        474,642             722,426             722,426             Total Expenditures729,729            7,303            1.01%(25,470)        81,757               (8,088)                2,912                  Addition to or (Use of) Existing Cash9                       (2,903)           ‐99.69%SOLID WASTE COLLECTIONS1,173,924    1,192,023          1,179,800          1,179,800          Revenues1,253,724         73,924          6.27%1,173,924    1,192,023          1,179,800          1,179,800          Total Revenues1,253,724         73,924          6.27%455,873        388,522             487,138             487,138             Personnel Services487,648            510               0.10%499,930        503,547             543,668             543,668             Other Expenditures550,757            7,089            1.30%‐                ‐                      210,000             210,000             Capital Expenditures300,000            90,000          42.86%‐                ‐                      2,100                  2,100                  Transfers Out3,000                900               42.86%955,803        892,070             1,242,906          1,242,906          Total Expenditures1,341,405         98,499          7.92%218,121       299,954             (63,106)              (63,106)              Addition to or (Use of) Existing Cash(87,681)            (24,575)         38.94%LANDFILL  2,610,961    2,566,651          2,381,370          2,381,370          Revenues2,490,270         108,900        4.57%2,610,961    2,566,651          2,381,370          2,381,370          Total Revenues2,490,270         108,900        4.57%483,168        414,084             503,890             503,890             Personnel Services523,487            19,597          3.89%416,022        284,568             450,149             450,149             Other Expenditures448,636            (1,513)           ‐0.34%8,007            107,907             610,000             610,000             Capital Expenditures265,000            (345,000)      ‐56.56%575,000        604,665             629,100             629,100             Transfers Out680,650            51,550          8.19%1,482,197    1,411,224          2,193,139          2,193,139          Total Expenditures1,917,773         (275,366)      ‐12.56%1,128,764    1,155,426          188,231             188,231             Addition to or (Use of) Existing Cash572,497            384,266        204.15%19DRAFT Budget Budget2016 2017 2018 2018 2019 Change ChangeActual Actual Adopted Estimated Description Proposed + /(‐) %Proposed 19/Estimated 2018RESEARCH & TECHNOLOGY CENTER189,635        168,855             160,745             160,745             Revenues158,536            (2,209)           ‐1.37%189,635        168,855             160,745             160,745             Total Revenues158,536            (2,209)           ‐1.37%76,345          81,552                74,578                74,578                Other Expenditures76,479              1,901            2.55%105,000        120,000             120,000             120,000             Transfers Out120,000            ‐                0.00%181,345        201,552             194,578             194,578             Total Expenditures196,479            1,901            0.98%8,290            (32,696)              (33,833)              (33,833)              Addition to or (Use of) Existing Cash(37,943)            (4,110)           12.15%20DRAFT Budget Budget2016 2017 2018 2018 2019Change ChangeActual Actual Adopted Estimated Account Number Description Proposed+ /(‐) %NONDEPARTMENTAL REVENUE2,899,195$          2,961,678$          3,113,000$        3,113,000$        101‐000‐4‐111‐01 Current Real Estate Taxes3,251,500$  138,500$       4.45%6,341                    20,742                 10,000               10,000               101‐000‐4‐111‐02 Delinquent Real Estate Taxes15,000         5,000$           50.00%27,035                 29,047                 30,000               30,000               101‐000‐4‐111‐07 Mobile Home Taxes30,000         ‐$                0.00%76,632                 46,283                 80,000               80,000               101‐000‐4‐111‐09 Bank Franchise Taxes50,000         (30,000)$        ‐37.50%6,630,466            6,642,103            6,620,000          6,620,000          101‐000‐4‐113‐00 1st Penny Sales & Use Tax6,818,600    198,600$       3.00%2,591                    3,480                    2,500                  2,500                  101‐000‐4‐119‐01 Taxes/Penalties3,000           500$                20.00%38,750                 31,750                 30,250               30,250               101‐000‐4‐221‐01 Licenses/Liquor31,750         1,500$           4.96%6,700                    6,475                    6,700                  6,700                  101‐000‐4‐221‐02 Licenses/Malt6,700           ‐$                0.00%2,500                    10,500                 9,500                  9,500                  101‐000‐4‐221‐05 Licenses/Wine9,500           ‐$                0.00%‐                        ‐                        1,500                  1,500                  101‐000‐4‐221‐07 Licenses/Restaurant Liquor‐                (1,500)$          ‐100.00%3,700                    1,350                    2,750                  2,750                  101‐000‐4‐221‐08 Licenses/Temporary Liquor1,200           (1,550)$          ‐56.36%150                       300                       ‐                      ‐                      101‐000‐4‐221‐09 Licenses/Liquor Transfers‐                ‐$                0.00%8,350                    7,850                    8,350                  8,350                  101‐000‐4‐221‐10 Licenses/Video Lottery8,350           ‐$                0.00%4,790                    4,590                    4,790                  4,790                 101‐000‐4‐221‐11 Licenses/Temporary Merchants4,790           ‐$                0.00%981                       1,762                    900                     900                     101‐000‐4‐221‐12 Licenses/Plumbers900               ‐$                0.00%1,642                    3,070                    1,000                  1,000                  101‐000‐4‐221‐13 Licenses/Miscellaneous1,000           ‐$                0.00%1,900                    800                       1,750                  1,750                  101‐000‐4‐221‐14 Licenses/Transient Merchants1,750           ‐$                0.00%143,839               143,303               145,000             145,000             101‐000‐4‐335‐03 State Liquor Tax143,000       (2,000)$          ‐1.38%351,121               325,708               355,000             355,000             101‐000‐4‐335‐04 State/Hwy & Bridge Tax350,000       (5,000)$          ‐1.41%1,560                    1,536                    1,500                  1,500                  101‐000‐4‐335‐08 State/Amusement Tax1,500           ‐$                0.00%120,267               122,622               125,000             125,000             101‐000‐4‐338‐01 County/Hwy & Bridge Tax125,000       ‐$                0.00%62,457                 61,862                 62,000               62,000               101‐000‐4‐338‐03 County/Wheel Tax62,000         ‐$                0.00%3,979                    3,979                    4,000                  4,000                  101‐000‐4‐338‐04 County/Road Tax4,000           ‐$                0.00%‐                        200                       ‐                      ‐                      101‐000‐4‐441‐01 Zoning & Subdivision Fees‐                ‐$                0.00%‐                        5,398                    ‐                      ‐                      101‐000‐4‐441‐08 Reimbursed Expense‐                ‐$                0.00%3,580                    603                       3,000                  3,000                  101‐000‐4‐441‐09 Miscellaneous1,000           (2,000)$          ‐66.67%3,352                    1,071                    3,000                  3,000                  101‐000‐4‐446‐08 Reimbursed Expense3,000           ‐$                0.00%82,606                 17,051                 100,000             100,000             101‐000‐4‐661‐00 Interest Income25,000         (75,000)$        ‐75.00%14,356                 28,785                 14,000               14,000               101‐000‐4‐661‐01 Money Market Interest Income70,000         56,000$         400.00%‐                        27,911                 ‐                      ‐                      101‐000‐4‐661‐02 Tax Increment Interest25,000         25,000$         N/A39,479                 40,663                 40,600               40,600               101‐000‐4‐662‐12 Cell Tower Rental41,500         900$               2.22%‐                        3,000                    5,000                  5,000                  101‐000‐4‐664‐00 Sale of Fixed Assets5,000           ‐$                0.00%308,957               ‐                        ‐                      ‐                      101‐000‐4‐665‐00 Gain on sale of ind land‐$                0.00%213,071               202,746               220,000             220,000             101‐000‐4‐669‐00 Franchise Fees210,000       (10,000)$        ‐4.55%97,515                 111,766               76,700               76,700               101‐000‐4‐669‐08 Workers Compensation Refund92,000         15,300$         19.95%11,157,862          10,869,982          11,077,790        11,077,790       Total Revenue11,392,040 314,250$       2.84%Proposed/amended1DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %50,000                  ‐                        ‐                      ‐                      101‐000‐6‐700‐00 Transfer in to General Fund‐                ‐$                0.00%277,250               300,000               325,000             325,000             101‐000‐6‐700‐01 Transfer in from Liquor Fund380,000       55,000$         16.92%575,000               600,000               625,000             625,000             101‐000‐6‐700‐02 Transfer in from Landfill680,000       55,000$         8.80%925,700               ‐                        ‐                      ‐                      101‐000‐6‐700‐03 Transfer In 75% S&U Tax‐                ‐$                0.00%906,550               ‐                        ‐                      ‐                      101‐000‐6‐700‐04 Transfer in 25% Sales & Use‐                ‐$                0.00%105,000               120,000               120,000             120,000             101‐000‐6‐700‐05 Transfer in from Res & Tech120,000       ‐$                0.00%2,205,000            2,255,000            2,305,000          2,305,000          101‐000‐6‐700‐08 Transfer in from BMU2,355,000    50,000$         2.17%5,044,500            3,275,000            3,375,000          3,375,000         Total Transfers In3,535,000    160,000$       4.74%16,202,362          14,144,982          14,452,790        14,452,790        Total Revenues & Transfers In14,927,040   474,250          7.58%2DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %MAYOR AND COUNCIL54,087                 53,450                 54,900               54,900               101‐401‐5‐101‐00 Regular Pay54,900         ‐$                0.00%4,163                    4,000                    4,200                  4,200                  101‐401‐5‐101‐08 Technology Allowance4,200           ‐$                0.00%4,470                    4,395                    4,521                  4,521                  101‐401‐5‐120‐00 FICA4,521           ‐$                0.00%145                       146                       170                     170                     101‐401‐5‐123‐00 Group Insurance170               ‐$                0.00%225                       212                       230                     233                     101‐401‐5‐130‐00 Workmans Compensation237               4$                    1.72%63,090                 62,203                 64,021               64,024              Total Personnel Services64,028         4$                    0.01%1,151                    ‐                        ‐                      ‐                      101‐401‐5‐421‐00 Insurance‐                ‐$                0.00%8,830                    ‐                        20,000               20,000               101‐401‐5‐422‐03 Consulting/Engineering10,000         (10,000)$        ‐50.00%4,577                    1,972                    4,000                  4,000                  101‐401‐5‐426‐01 Office Supplies4,000           ‐$                0.00%10,884                 15,945                 24,500               24,500               101‐401‐5‐427‐01 Travel & Lodging24,500         ‐$                0.00%3,390                    3,945                    7,500                  7,500                  101‐401‐5‐427‐02 Registration & Training7,500           ‐$                0.00%6,167                    7                           ‐                      ‐                      101‐401‐5‐428‐00 Sustainability Council‐                ‐$                0.00%56                         29                         500                     500                     101‐401‐5‐428‐01 Telephone500               ‐$                0.00%4,319                    3,166                    4,000                  4,000                  101‐401‐5‐429‐00 Miscellaneous4,000           ‐$                0.00%1,861                    1,861                    2,000                  2,000                 101‐401‐5‐429‐01 Membership & Dues2,000           ‐$                0.00%‐                        ‐                        7,000                  7,000                  101‐401‐5‐856‐29 Special Initiatives7,000           ‐$                0.00%‐                        7,291                    4,000                  4,000                  101‐401‐5‐856‐63 Volunteer Recognition4,000           ‐$                0.00%41,235                 34,215                 73,500               73,500              Total Other Expenditures63,500         (10,000)$        ‐13.61%104,325               96,419                 137,521             137,524            Total Expenditures127,528       (9,996)$          ‐7.27%3DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %CITY CLERK27,220                 19,621                 27,192               27,192               101‐403‐4‐334‐09 Grants 30,000         2,808$           10.33%10,070                 13,631                 6,180                  6,180                  101‐403‐4‐441‐08 Reimbursed Expense6,180           ‐$                0.00%‐                        ‐                        ‐                      ‐                      101‐403‐4‐669‐02 Miscellaneous Revenue‐                ‐$                0.00%37,290                 33,252                 33,372               33,372              Total Revenue36,180         2,808$           8.41%182,662               188,619               191,102             202,815             101‐403‐5‐101‐00 Regular Pay149,790       (53,025)$        ‐26.14%‐                        ‐                        3,000                  3,000                  101‐403‐5‐101‐01 Temporary Pay3,000           ‐$                0.00%229                       379                       1,000                  1,000                  101‐403‐5‐101‐04 Overtime Pay2,000           1,000$           100.00%80                         ‐                        900                     900                     101‐403‐5‐101‐10 Wellness900               ‐$                0.00%13,073                 13,586                 15,420               15,420               101‐403‐5‐120‐00 FICA12,250         (3,170)$          ‐20.56%10,969                 11,328                 11,900               11,900               101‐403‐5‐121‐09 Retirement9,430           (2,470)$          ‐20.76%27,043                 24,593                 27,298               27,298               101‐403‐5‐123‐00 Group Insurance27,170         (128)$             ‐0.47%595                       646                       776                     776                     101‐403‐5‐130‐00 Workmans Compensation800               24$                  3.09%234,651               239,150               251,396             263,109            Total Personnel Services205,340       (57,769)$        ‐21.96%493                       ‐                        ‐                      ‐                      101‐403‐5‐421‐00 Insurance‐                ‐$                0.00%9,371                    10,307                 16,000               16,000               101‐403‐5‐423‐01 Publication & Recording Fees17,000         1,000$           6.25%6,328                    4,195                    6,000                  6,000                  101‐403‐5‐423‐03 Ordinance & Codification Fees6,000           ‐$                0.00%5,163                    4,647                    6,500                  6,500                  101‐403‐5‐425‐01 Maintenance Office Equipment6,500           ‐$                0.00%3,331                    2,063                    4,100                  4,100                  101‐403‐5‐426‐01 Office Supplies4,100           ‐$                0.00%23,137                 15,227                 21,000               21,000               101‐403‐5‐426‐02 Election Expense21,000         ‐$                0.00%3,341                    1,203                    3,200                  3,200                  101‐403‐5‐427‐01 Travel & Lodging3,200           ‐$                0.00%729                       663                       1,000                  1,000                  101‐403‐5‐427‐02 Registration & Training1,000           ‐$                0.00%213                       176                       300                     300                     101‐403‐5‐428‐01 Telephone300               ‐$                0.00%7,658                    8,121                    11,784               11,784               101‐403‐5‐428‐02 Public Education Human Rights11,784         ‐$                0.00%2,699                    2,235                    3,577                  3,577                  101‐403‐5‐428‐04 Public Education Disability3,577           ‐$                0.00%34,239                 12,767                 30,000               30,000               101‐403‐5‐428‐57 Public Education Historic30,000         ‐$                0.00%160                       185                       750                     750                     101‐403‐5‐429‐01 Membership & Dues750               ‐$                0.00%‐                        4,649                    5,000                  5,000                  101‐403‐5‐430‐01 Sustainability Council5,000           ‐$                0.00%63,549                 30,451                 3,500                  3,500                 101‐403‐5‐430‐02 Bike Advisory Committee3,500           ‐$                0.00%160,411               96,886                 112,711             112,711            Total Other Expenditures113,711       1,000$           0.89%395,062               336,037               364,107             375,820            Total Expenditures319,051       (56,769)$        ‐15.11%4DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %NON DEPARTMENTAL1,629,859            1,762,612            1,630,000          1,630,000          101‐405‐4‐381‐11 Sales/OA‐Wine, Liquor1,800,000    170,000$       10.43%4,910,308            4,699,849            4,920,000          4,920,000          101‐405‐4‐381‐31 Sales/OA Beer4,750,000    (170,000)$      ‐3.46%2,386                    2,375                    3,000                  3,000                  101‐405‐4‐381‐97 OA Mkrup/Brewpds3,000           ‐$                0.00%492,383               469,710               492,000             492,000             101‐405‐4‐381‐98 Markup 10%/OA Beer475,000       (17,000)$        ‐3.46%180,605               193,989               179,300             179,300             101‐405‐4‐381‐99 Markup 11%/OA Wine‐Liquor198,000       18,700$         10.43%11,433                 3,687                    ‐                      ‐                      101‐405‐4‐441‐08 Reimbursed Expense‐                ‐$                7,226,974            7,132,223            7,224,300          7,224,300         Total Revenue7,226,000    1,700$           0.02%(838)                      (575)                      2,000                  2,000                  101‐405‐5‐421‐05 Unemployment Claims2,000           ‐$                0.00%45,919                 3,878                    30,500               30,500               101‐405‐5‐422‐03 Consulting/Engineering15,000         (15,500)$        ‐50.82%37,349                 ‐                        ‐                      ‐                      101‐405‐5‐422‐07 Televised Contracting Services13,884         13,884$         0.00%7,760                    ‐                        ‐                      ‐                      101‐405‐5‐422‐08 Website Contracted Services17,243         17,243$         0.00%9,945                    20,774                 10,600               10,600               101‐405‐5‐429‐01 Membership Dues20,880         10,280$         96.98%1,987                    6,333                    3,000                  3,000                  101‐405‐5‐429‐09 Miscellaneous3,000           ‐$                0.00%641                       804                       1,000                  1,000                  101‐405‐5‐429‐18 Bad Debt Expense1,200           200$               20.00%1,613,138            1,664,031            1,630,000          1,630,000          101‐405‐5‐852‐07 OA Purchases‐Wine, Liquor1,800,000    170,000$       10.43%4,934,104            4,784,042            4,920,000          4,920,000          101‐405‐5‐852‐08 OA‐Purchases Beer/Malt Beer4,750,000    (170,000)$      ‐3.46%5,145                    3,496                    5,500                  5,500                  101‐405‐5‐856‐45 Employee Recognition5,500           ‐$                0.00%5,563                    7,078                    6,500                  6,500                  101‐405‐5‐856‐62 Wellness Promotion6,775           275$               4.23%‐                        ‐                        10,000               10,000               101‐405‐5‐856‐96 Matching Grant Expense10,000         ‐$                0.00%11,683                 114                       5,000                  5,000                  101‐405‐5‐856‐97 City Manager's Contingency Fund5,000           ‐$                0.00%‐                        ‐                        459,000             235,513             101‐405‐5‐856‐99 Contingency Fund492,100       256,587$       108.95%6,672,396            6,489,975            7,083,100          6,859,613         Total Other Expenditures7,142,582    282,969$       4.13%6,672,396            6,489,975            7,083,100          6,859,613         Total Expenditures7,142,582    282,969$       4.13%5DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %CITY MANAGER‐                        10,000                 ‐                      ‐                      101‐406‐4‐334‐00 Grants‐                ‐$                0.00%‐                        10,000                 ‐                      ‐                     Total Revenue‐                ‐$                0.00%210,744               224,338               231,100             236,132             101‐406‐5‐101‐00 Regular Pay286,864       50,732$         21.48%1,694                    ‐                        ‐                      ‐                      101‐406‐5‐101‐01 Temporary Pay‐                ‐$                0.00%6,000                    6,000                    6,000                  6,000                  101‐406‐5‐101‐06 Car Allowance6,000           ‐$                0.00%252                       165                       300                     300                     101‐406‐5‐101‐10 Wellness Benefit300               ‐$                0.00%13,975                 15,101                 18,674               18,674               101‐406‐5‐120‐00 FICA23,025         4,351$           23.30%21,968                 18,177                 22,700               22,700               101‐406‐5‐121‐09 Retirement27,095         4,395$           19.36%8,218                    10,846                 21,509               21,509               101‐406‐5‐123‐00 Group Insurance42,000         20,491$         95.27%750                       789                       947                     947                     101‐406‐5‐130‐00 Workmans Compensation911               (36)$                 ‐3.80%263,601               275,416               301,230             306,262            Total Personnel Services386,195       79,933$         26.10%329                       ‐                        ‐                      ‐                      101‐406‐5‐421‐00 Insurance‐                ‐$                 0.00%‐                        ‐                        ‐                      ‐                      101‐406‐5‐422‐07 Contracted Services41,000         41,000$         N/A3,110                    1,888                    3,000                  3,000                  101‐406‐5‐426‐01 Office Supplies3,000           ‐$                0.00%120                       67                         500                     500                     101‐406‐5‐426‐09 Subscriptions/Books500               ‐$                0.00%6,891                    6,743                    12,000               12,000               101‐406‐5‐427‐01 Travel & Lodging12,000         ‐$                0.00%2,755                    2,522                    5,000                  5,000                  101‐406‐5‐427‐02 Registration & Training5,000           ‐$                0.00%1,690                    1,332                    1,300                  1,300                  101‐406‐5‐428‐01 Telephone1,300           ‐$                0.00%2,201                    2,834                    3,700                  3,700                  101‐406‐5‐429‐01 Membership & Dues3,700           ‐$                0.00%1,498                    ‐                        ‐                      ‐                      101‐406‐5‐429‐22 Moving Expense‐                ‐$                0.00%30,065                 10,800                 ‐                      ‐                      101‐406‐5‐856‐05 Start Up Grant Exp‐                ‐$                0.00%48,659                 26,185                 25,500               25,500              Total Other Expenditures66,500         41,000$         160.78%312,260               301,601               326,730             331,762            Total Expenditures452,695       120,933$       36.45%6DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %CITY ATTORNEY‐                        ‐                        ‐                      ‐                      101‐412‐5‐422‐01 Contracted Legal Services‐                85,504                 88,924                 92,482               92,482               101‐412‐5‐422‐07 Contracted Services94,794         2,312$           2.50%90                         ‐                        10,000               10,000               101‐412‐5‐422‐08 Litigation Expense10,000         ‐$                0.00%‐                        51                         ‐                      ‐                       101‐412‐5‐426‐03 General Supplies‐                  ‐$                  0.00%3,123                    3,452                    4,000                  4,000                  101‐412‐5‐427‐01 Travel & Lodging4,125           125$               3.13%88,717                 92,427                 106,482             106,482            Total Expenditures108,919       2,437$           2.29%7DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %HUMAN RESOURCES3,523                    4,533                    2,000                  2,000                  101‐414‐4‐441‐08 Reimbursed Expense2,000           ‐$                0.00%3,523                    4,533                    2,000                  2,000                 Total Revenues2,000           ‐$                0.00%135,115               142,322               144,270             147,457             101‐414‐5‐101‐00 Regular Pay148,752       1,295$           0.88%(159)                      ‐                        ‐                      ‐                      101‐414‐5‐101‐04 Overtime Pay‐                ‐$                0.00%‐                        ‐                        300                     300                     101‐414‐5‐101‐10 Wellness300               ‐$                0.00%9,917                    10,487                 11,385               11,385               101‐414‐5‐120‐00 FICA11,736         351$               3.08%8,087                    8,528                    8,929                  8,929                  101‐414‐5‐121‐09 Retirement9,205           276$               3.09%18,034                 15,294                 15,951               15,951               101‐414‐5‐123‐00 Group Insurance9,924           (6,027)$          ‐37.78%495                       481                       578                     578                     101‐414‐5‐130‐00 Workmans Compensation534               (44)$                 ‐7.61%5,794                    6,019                    6,651                  6,651                  101‐414‐5‐135‐00 Employee Assistance Program6,550           (101)$             ‐1.52%177,283               183,131               188,064             191,251            Total Personnel Services187,001       (4,250)$          ‐2.22%331                       3                           10                       10                       101‐414‐5‐421‐00 Insurance10                 ‐$                0.00%3,013                    8,309                    9,000                  9,000                  101‐414‐5‐422‐03 Consulting & Engineering18,196         9,196$           102.18%2,370                    3,235                    3,000                  3,000                  101‐414‐5‐422‐14 Cafeteria Plan Adm Fee3,000           ‐$                0.00%12,779                 10,965                 10,400               10,400               101‐414‐5‐423‐01 Publication & Recording Fees10,920         520$               5.00%564                       214                       1,040                  1,040                  101‐414‐5‐425‐01 Maintenance Office Equipment1,040           ‐$                0.00%680                       763                       965                     965                     101‐414‐5‐426‐01 Office Supplies965               ‐$                0.00%‐                        720                       450                     450                     101‐414‐5‐426‐09 Subscriptions/Books450               ‐$                0.00%1,701                    637                       2,225                  2,225                  101‐414‐5‐427‐01 Travel & Lodging2,225           ‐$                0.00%923                       737                       2,275                  2,275                  101‐414‐5‐427‐02 Registration & Training2,275           ‐$                0.00%1,104                    330                       130                     130                     101‐414‐5‐428‐01 Telephone330               200$                153.85%510                       1,153                    1,495                  1,495                  101‐414‐5‐429‐01 Membership & Dues1,495           ‐$                0.00%493                       652                       750                     750                     101‐414‐5‐429‐08 Postage750               ‐$                0.00%1,998                    2,025                    1,200                  1,200                  101‐414‐5‐429‐09 Miscellaneous1,200           ‐$                0.00%9,137                    6,833                    5,000                  5,000                  101‐414‐5‐429‐10 Safety Program Training6,850           1,850$           37.00%6,425                    1,893                    13,000               13,000               101‐414‐5‐429‐15 In‐House Training13,000         ‐$                0.00%42,028                 38,468                 50,940               50,940              Total Other Expenditures62,706         11,766$         23.10%219,311               221,599               239,004             242,191            ‐                          Total Expenditures249,707       7,516$           3.10%8DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %FINANCE OFFICE5,128                    4,955                    5,000                  5,000                  101‐415‐4‐441‐04 Professional Services5,000           ‐$                0.00%12,145                 7,231                    ‐                      ‐                      101‐415‐4‐441‐08 Reimbursed Expense5,583           5,583$           0.00%1                           8,536                    ‐                      ‐                      101‐415‐4‐669‐02 Miscellaneous Income‐                ‐$                0.00%17,274                 20,722                 5,000                  5,000                 Total Revenue10,583         5,583$           111.66%251,620               266,225               273,486             279,420             101‐415‐5‐101‐00 Regular Pay285,013       5,593$           2.00%351                       518                       1,000                  1,000                  101‐415‐5‐101‐04 Overtime Pay1,000           ‐$                0.00%389                       312                       900                     900                     101‐415‐5‐101‐10 Wellness Benefit900               ‐$                0.00%18,184                 19,312                 21,672               21,672               101‐415‐5‐120‐00 FICA22,579         907$               4.19%15,113                 15,984                 16,998               16,998               101‐415‐5‐121‐09 Retirement17,709         711$               4.18%30,802                 30,846                 34,234               34,234               101‐415‐5‐123‐00 Group Insurance34,234         ‐$                0.00%950                       895                       1,074                  1,074                  101‐415‐5‐130‐00 Workmans Compensation1,069           (5)$                   ‐0.47%317,409               334,092               349,364             355,298            Total Personnel Services362,504       7,206$           2.03%658                       ‐                        ‐                      ‐                      101‐415‐5‐421‐00 Insurance‐                ‐$                0.00%57,830                 38,230                 60,000               60,000               101‐415‐5‐422‐02 Contracted Auditing Services52,180         (7,820)$          ‐13.03%32,016                 38,630                 39,000               39,000               101‐415‐5‐422‐07 Contracting Services40,500         1,500$           3.85%2,383                    2,188                    2,700                  2,700                  101‐415‐5‐423‐01 Publication/Recording Fees2,700           ‐$                0.00%9,000                    6,050                    9,000                  9,000                  101‐415‐5‐426‐00 Advance for Postage7,000           (2,000)$          ‐22.22%4,533                    4,795                    6,000                  6,000                  101‐415‐5‐426‐01 Office Supplies6,000           ‐$                0.00%50                         753                       900                     900                     101‐415‐5‐426‐09 Subscriptions/Books900               ‐$                0.00%2,898                    2,940                    5,500                  5,500                  101‐415‐5‐427‐01 Travel & Lodging5,500           ‐$                0.00%2,308                    800                       3,000                  3,000                  101‐415‐5‐427‐02 Registration & Training3,000           ‐$                0.00%105                       77                         100                     100                     101‐415‐5‐428‐01 Telephone100               ‐$                0.00%695                       900                       1,250                  1,250                  101‐415‐5‐429‐01 Membership & Dues1,070           (180)$              ‐14.40%‐                        80                         550                     550                     101‐415‐5‐429‐09 Miscellaneous550               ‐$                0.00%112,476               95,443                 128,000             128,000            Total Other Expenditures119,500       (8,500)$          ‐6.64%429,885               429,535               477,364             483,298            Total Expenditures482,004       (1,294)$          ‐0.27%9DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %INFORMATION TECHNOLOGY‐                        677                       ‐                      ‐                      101‐416‐4‐441‐08 Technical Services500               500$               N/A‐                        677                       ‐                      ‐                     Total Revenue500               500                ‐              108,682               108,081               109,567             111,974             101‐416‐5‐101‐00 Regular Pay114,501       2,527$           2.26%607                       906                       1,500                  1,500                  101‐416‐5‐101‐04 Overtime Pay1,500           ‐$                0.00%‐                        ‐                        200                     200                     101‐416‐5‐101‐10 Wellness Benefit200               ‐$                0.00%8,144                    8,983                    8,757                  8,757                  101‐416‐5‐120‐00 FICA9,124           367$               4.19%6,552                    7,216                    6,869                  6,869                  101‐416‐5‐121‐09 Retirement7,156           287$               4.18%9,961                    13,036                 14,832               14,832               101‐416‐5‐123‐00 Group Insurance14,726         (106)$             ‐0.71%478                       403                       484                     484                     101‐416‐5‐130‐00 Workmans Compensation432               (52)$                 ‐10.74%134,424               138,624               142,209             144,616            Total Personnel Services147,639       3,023$           2.09%404                       97                         117                     117                     101‐416‐5‐421‐00 Insurance141               24$                  20.51%‐                        ‐                        3,575                  3,575                  101‐416‐5‐422‐02 Contracted Services3,575           ‐$                0.00%13,819                 15,788                 17,830               17,830               101‐416‐5‐422‐07 Software Services17,830         ‐$                0.00%2,904                    2,910                    3,500                  3,500                  101‐416‐5‐426‐01 Office Supplies3,500           ‐$                0.00%‐                        ‐                        500                     500                     101‐416‐5‐426‐09 Subscriptions/Books500               ‐$                0.00%248                       235                       2,500                  2,500                  101‐416‐5‐427‐01 Travel & Lodging2,500           ‐$                0.00%1,500                    ‐                        2,000                  2,000                  101‐416‐5‐427‐02 Registration & Training2,000           ‐$                0.00%11,987                 12,134                 12,927               12,927               101‐416‐5‐428‐01 Telephone12,927         ‐$                0.00%‐                        ‐                        200                     200                     101‐416‐5‐429‐01 Memberships & Dues200               ‐$                0.00%‐                        78                         300                     300                     101‐416‐5‐429‐09 Miscellaneous300               ‐$                0.00%30,862                 31,242                 43,449               43,449              Total Other Expenditures43,473         24$                  0.06%‐                        9,855                    10,000               10,000               101‐416‐5‐856‐97 Contingency ‐ IT10,000         ‐$                0.00%27,296                 6,996                    6,100                  6,100                  101‐416‐5‐940‐00 Other Capital‐IT Equipment18,650         12,550$         205.74%‐                        950                       11,000               11,000               101‐416‐5‐940‐03 Other Capital‐City Clerk7,400           (3,600)$          ‐32.73%2,681                    ‐                        2,100                  2,100                  101‐416‐5‐940‐06 Other Capital‐City Manager‐                (2,100)$          N/A1,419                    ‐                        ‐                      ‐                      101‐416‐5‐940‐14 Other Capital‐Human Resources1,200           1,200$           0.00%‐                        ‐                        12,200               20,200               101‐416‐5‐940‐15 Other Capital‐Finance‐                (20,200)$        ‐100.00%‐                        ‐                        11,900               11,900              101‐416‐5‐940‐16 Other Capital‐Library7,500           (4,400)$          ‐36.97%7,817                    3,800                    12,050               12,050               101‐416‐5‐940‐19 Other Capital‐Eng12,147         97$                  0.80%5,186                    ‐                        ‐                      ‐                      101‐416‐5‐950‐01 Capital less than $5,000‐IT‐                ‐$                0.00%‐                        ‐                        ‐                      ‐                      101‐416‐5‐950‐18 Capital less than $5,000‐C Dev2,400           2,400$           0.00%770                       ‐                        ‐                      ‐                      101‐416‐5‐950‐19 Capital less than $5,000‐Eng‐                ‐$                0.00%8,760                    ‐                        ‐                      ‐                      101‐416‐5‐950‐21 Capital less than $5,000‐PD‐                ‐$                0.00%1,429                    ‐                        ‐                      ‐                      101‐416‐5‐950‐31 Street/Computer Eqp3,600           3,600$           0.00%2,051                    ‐                        2,000                  2,000                  101‐416‐5‐950‐51 Capital less than $5,000‐Rec2,400           400$               N/A57,409                 21,601                 67,350               75,350              Total Capital Expenditures65,297         (10,053)$        ‐13.34%222,695               191,467               253,008             263,415            Total Expenditures256,409       (7,006)$          ‐2.66%10DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %GENERAL GOVERNMENT BUILDINGS‐                        ‐                        ‐                      ‐                      101‐417‐4‐441‐08 Reimbursed Expense‐                ‐$                0.00%‐                        ‐                        ‐                      ‐                     Total Revenues‐                ‐$                0.00%‐$                ‐                        ‐                        ‐                      ‐                      101‐417‐5‐101‐00 Regular Pay54,270         54,270$         N/A‐                        ‐                        ‐                      ‐                      101‐417‐5‐101‐10 Wellness Benefit300               300$               N/A‐                        ‐                        ‐                      ‐                      101‐417‐5‐120‐00 FICA4,330           4,330$           N/A‐                        ‐                        ‐                      ‐                      101‐417‐5‐121‐09 Retirement4,400           4,400$           N/A‐                        ‐                        ‐                      ‐                      101‐417‐5‐123‐00 Group Insurance14,980         14,980$         N/A‐                        ‐                        ‐                      ‐                      101‐417‐5‐130‐00 Workmans Compensation500               500$               N/A‐                        ‐                        ‐                      ‐                     Total Personnel Services78,780         78,780          ‐              17,108                 59,138                 65,052               65,052               101‐417‐5‐421‐00 Insurance65,052         ‐$                0.00%‐                        7,819                    10,074               10,074               101‐417‐5‐422‐07 Contracting Services20,074         10,000$         99.27%3,344                    1,590                    3,100                  3,100                  101‐417‐5‐424‐01 Equipment Rental3,100           ‐$                0.00%1,078                    713                       3,000                  3,000                  101‐417‐5‐425‐01 Maintenance Office Equipment3,000           ‐$                0.00%331                       (190)                      500                     500                    101‐417‐5‐425‐05Maintenance Building500               ‐$                0.00%451                       929                       500                     500                     101‐417‐5‐426‐03 General Supplies10,500         10,000$         2000.00%2,613                    2,556                    2,640                  2,640                  101‐417‐5‐428‐02 Electric & Water2,640           ‐$                0.00%184                       314                       700                     700                     101‐417‐5‐428‐03 Heat700               ‐$                0.00%25,109                 72,869                 85,566               85,566              Total Other Expenditures105,566       20,000$         23.37%15,232                 ‐                        ‐                      ‐                      101‐417‐5‐911‐00 Buildings & Structures‐                ‐$                0.00%36,023                 99                         ‐                      ‐                      101‐417‐5‐911‐21 Public Safety Buildings‐                ‐$                0.00%6,656                    ‐                        ‐                      ‐                      101‐417‐5‐920‐00 Furniture & Equipment‐                ‐$                0.00%7,141                    ‐                        101‐417‐5‐950‐01 Capital less that $5,000‐                ‐$                0.00%65,052                 99                         ‐                      ‐                     Total Capital Expenditures‐                ‐$                0.00%90,161                 72,968                 85,566               85,566              Total Expenditures184,346       98,780$         115.44%11DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %COMMUNITY DEVELOPMENT43,215                 45,533                 34,000               34,000               101‐418‐4‐221‐06 Housing Licenses40,000         6,000$           17.65%2,520                    1,900                    1,500                  1,500                  101‐418‐4‐223‐01 Sign Permits1,500           ‐$                0.00%13,451                 14,993                 11,000               11,000               101‐418‐4‐441‐01 Zoning & Subdivision Fees11,000         ‐$                0.00%808                       ‐                        ‐                      ‐                      101‐418‐4‐441‐09 Miscellaneous‐                ‐$                0.00%180                       1,350                    225                     225                     101‐418‐4‐446‐16 Code Enforcement Inspection Fee225               ‐$                0.00%65                         208                       60                       60                       101‐418‐4‐555‐00 Parking Fines60                 ‐$                0.00%27,327                 21,551                 6,000                  6,000                  101‐418‐4‐662‐01 Rental Income6,000           ‐$                0.00%‐                        1,692                    ‐                      ‐                      101‐418‐4‐664‐00 Sales of Fixed Assets‐                ‐$                0.00%87,566                 87,227                 52,785               52,785              Total Revenue58,785         6,000$           11.37%313,224               294,474               304,470             311,153             101‐418‐5‐101‐00 Regular Pay318,961       7,808$           2.51%449                       287                       1,000                  1,000                  101‐418‐5‐101‐04 Overtime Pay1,000           ‐$                0.00%463                       615                       1,200                  1,200                  101‐418‐5‐101‐10 Wellness Benefit1,200           ‐$                0.00%20,332                 20,704                 24,142               24,142               101‐418‐5‐120‐00 FICA25,285         1,143$           4.73%17,259                 17,654                 18,935               18,935               101‐418‐5‐121‐09 Retirement19,831         896$               4.73%50,594                 63,385                 71,657               71,657              101‐418‐5‐123‐00 Group Insurance65,675         (5,982)$          ‐8.35%3,660                    3,842                    4,611                  4,611                  101‐418‐5‐130‐00 Workmans Compensation4,318           (293)$             ‐6.35%405,981               400,960               426,015             432,698            Total Personnel Services436,270       3,572$           0.83%1,903                    691                       830                     830                     101‐418‐5‐421‐00 Insurance724               (106)$              ‐12.77%1,038                    111,255               3,000                  63,745               101‐418‐5‐422‐03 Consulting/Engineering8,000           (55,745)$        ‐87.45%3,612                    4,689                    4,200                  4,200                  101‐418‐5‐422‐07 Contracted Services4,200           ‐$                0.00%894                       1,081                    850                     850                     101‐418‐5‐423‐01 Publication/Recording Fees1,000           150$                17.65%‐                        125                       1,000                  1,000                  101‐418‐5‐423‐05 Advertising/Public Education1,000           ‐$                0.00%517                       673                       600                     600                     101‐418‐5‐425‐02 Maintenance Motor Vehicles600               ‐$                0.00%‐                        227                       2,000                  2,000                  101‐418‐5‐425‐05 Maintenance Rental Buildings3,000           1,000$           50.00%4,116                    3,297                    3,500                  3,500                  101‐418‐5‐426‐01 Office Supplies3,500           ‐$                0.00%623                       276                       500                     500                     101‐418‐5‐426‐03 General Supplies500               ‐$                0.00%396                       456                       1,000                  1,000                  101‐418‐5‐426‐09 Subscriptions/Books1,000           ‐$                0.00%1,425                    1,100                    3,000                  3,000                 101‐418‐5‐426‐10 Gasoline2,500           (500)$             ‐16.67%‐                        ‐                        750                     750                     101‐418‐5‐426‐12 Tires750               ‐$                0.00%2,399                    2,129                    6,200                  6,200                  101‐418‐5‐427‐01 Travel & Lodging6,000           (200)$             ‐3.23%895                       400                       3,000                  3,000                  101‐418‐5‐427‐02 Registration & Training2,600           (400)$              ‐13.33%2,693                    2,074                    3,600                  3,600                  101‐418‐5‐428‐01 Telephone4,100           500$                13.89%2,327                    2,470                    3,600                  3,600                  101‐418‐5‐428‐02 Electric and Water4,700           1,100$           30.56%838                       963                       1,300                  1,300                  101‐418‐5‐429‐01 Membership & Dues1,100           (200)$              ‐15.38%23,676                 131,907               38,930               99,675              Total Other Expenditures45,274         (54,401)$        ‐54.58%‐                        ‐                        ‐                      ‐                      101‐418‐5‐920‐00 Furniture & Equipment3,100           3,100$           N/A‐                        16,206                 ‐                      ‐                      101‐418‐5‐930‐00 Machinery & Auto Equipment20,000         20,000$         N/A‐                        16,206                 ‐                      ‐                     Total Capital Expenditures23,100         23,100$         N/A429,657               549,072               464,945             532,373            Total Expenditures504,644       (27,729)$        ‐5.21%12DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %ENGINEERING DEPARTMENT‐                        ‐                        ‐                      4,650                  101‐419‐4‐221‐08 Contractor License5,000           350$               7.53%171,705               134,191               162,500             162,500             101‐419‐4‐223‐01 Building Permits/Engineer Fees162,500       ‐$                0.00%2,587                    ‐                        ‐                      ‐                      101‐419‐4‐441‐08 Reimbursed Expense460               460$               0.00%25                         ‐                        50                       50                       101‐419‐4‐441‐09 Miscellaneous50                 ‐$                0.00%1,734                    1,535                    2,435                  2,435                  101‐419‐4‐662‐09 Vehicle Rental2,435           ‐$                0.00%176,051               135,725               164,985             169,635            Total Revenues170,445       810$               0.48%316,512               329,882               332,803             340,167             101‐419‐5‐101‐00 Regular Pay342,297       2,130$           0.63%21,454                 18,306                 23,000               23,000               101‐419‐5‐101‐01 Temporary Pay23,000         ‐$                0.00%1,352                    (51)                        1,300                  1,300                  101‐419‐5‐101‐04 Overtime Pay1,300           ‐$                0.00%200                       300                       300                     300                     101‐419‐5‐101‐07 Clothing Allowance300               ‐$                0.00%417                       376                       600                     600                     101‐419‐5‐101‐10 Wellness Benefit600               ‐$                0.00%23,627                 25,899                 28,138               28,138               101‐419‐5‐120‐00 FICA28,832         694$               2.47%18,552                 20,748                 20,689               20,689               101‐419‐5‐121‐09 Retirement21,233         544$               2.63%45,946                 59,421                 61,478               61,478               101‐419‐5‐123‐00 Group Insurance61,478         ‐$                0.00%4,750                    4,961                    5,954                  5,954                 101‐419‐5‐130‐00 Workmans Compensation5,554           (400)$             ‐6.72%432,810               459,842               474,262             481,626            Total Personnel Services484,594       2,968$           0.62%4,213                    1,184                    1,421                  1,421                  101‐419‐5‐421‐00 Insurance1,697           276$                19.42%5,042                    498                       500                     500                     101‐419‐5‐422‐03 Consulting/Engineering500               ‐$                0.00%1,865                    1,650                    2,500                  2,500                  101‐419‐5‐422‐07 Contracted Services2,500           ‐$                0.00%‐                        ‐                        320                     320                     101‐419‐5‐422‐09 Testing Services320               ‐$                0.00%420                       436                       600                     600                     101‐419‐5‐423‐01 Publication/Recording Fees600               ‐$                0.00%‐                        ‐                        500                     500                     101‐419‐5‐425‐01 Maintenance Office Equipment500               ‐$                0.00%797                       3,530                    1,600                  1,600                  101‐419‐5‐425‐02 Maintenance Motor Vehicles1,600           ‐$                0.00%53                         ‐                        250                     250                     101‐419‐5‐425‐04 Maintenance of Equipment250               ‐$                0.00%5,178                    2,169                    5,000                  5,000                  101‐419‐5‐426‐01 Office Supplies5,000           ‐$                0.00%2,010                    579                       2,100                  2,100                  101‐419‐5‐426‐03 General Supplies3,000           900$                42.86%‐                        ‐                        110                     110                     101‐419‐5‐426‐05 Photographic Supplies‐                (110)$              ‐100.00%3,064                    3,890                    3,800                  3,800                  101‐419‐5‐426‐09 Subscriptions/Books4,720           920$                24.21%1,973                    2,718                    2,500                  2,500                  101‐419‐5‐426‐10 Gasoline2,800           300$                12.00%‐                        ‐                        460                     460                     101‐419‐5‐426‐12 Tires460               ‐$                0.00%3,332                    6,057                    4,500                  4,500                  101‐419‐5‐427‐01 Travel & Lodging4,500           ‐$                0.00%1,980                    2,920                    2,560                  2,560                  101‐419‐5‐427‐02 Registration & Training3,360           800$                31.25%2,661                    2,379                    3,000                  3,000                  101‐419‐5‐428‐01 Telephone3,000           ‐$                0.00%1,431                    533                       1,445                  1,445                  101‐419‐5‐429‐01 Membership & Dues1,545           100$               6.92%34,019                 28,543                 33,166               33,166              Total Other Expenditures36,352         3,186$           9.61%‐                        74,005                 5,000                  5,000                  101‐419‐5‐920‐00 Furniture & Equipment10,000         5,000$           100.00%9,900                    46,493                 ‐                      ‐                      101‐419‐5‐930‐00 Machinery & Auto Equipment‐                ‐$                N/A9,900                    120,498               5,000                  5,000                 Total Capital Expenditures10,000         5,000$           100.00%476,729               608,882               512,428             519,792            Total Expenditures530,946       11,154$         2.15%13DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %CITY/COUNTY ADMIN BUILDING137,108               ‐                        214,000             214,000             101‐420‐4‐441‐08 52% County Reimbursement203,438       (10,562)$        ‐4.94%137,108               ‐                        214,000             214,000            Total Revenue203,438       (10,562)$        ‐4.94%10,027                 14,888                 8,300                  8,300                  101‐420‐5‐101‐20 Reimbursement for County Emp15,000         6,700$           80.72%10,027                 14,888                 8,300                  8,300                 ‐                          Total Personnel Services15,000         6,700$           80.72%5,358                    5,765                    5,626                  5,626                  101‐420‐5‐421‐00 Insurance5,626           ‐$                0.00%50,544                 47,374                 103,500             103,500             101‐420‐5‐422‐07 Contracted Services103,500       ‐$                0.00%7,257                    4,459                    25,000               25,000               101‐420‐5‐425‐05 Maintenance of Building25,000         ‐$                0.00%2,100                    389                       3,000                  3,000                  101‐420‐5‐426‐03 Supplies3,000           ‐$                0.00%4,349                    2,513                    5,500                  5,500                  101‐420‐5‐426‐04 Cleaning Supplies5,500           ‐$                0.00%32,109                 15,593                 38,000               38,000               101‐420‐5‐428‐01 Telephone38,000         ‐$                0.00%32,806                 32,040                 65,000               65,000               101‐420‐5‐428‐02 Electric & Water65,000         ‐$                0.00%3,602                    4,749                    25,000               25,000               101‐420‐5‐428‐03 Heat25,000         ‐$                0.00%‐                        ‐                        600                     600                     101‐420‐5‐428‐05 Hauling Services600               ‐$                0.00%24,408                 24,864                 60,000               60,000              101‐420‐5‐429‐03 Cleaning Services60,000         ‐$                0.00%173                       31                         ‐                      ‐                      101‐420‐5‐429‐09 Miscellaneous‐                ‐$                0.00%162,706               137,777               331,226             331,226            Total Other Expenditures331,226       ‐$                0.00%‐                        ‐                        ‐                      ‐                      101‐420‐5‐911‐00 Building ‐                ‐$                0.00%‐                        ‐                        72,000               72,000               101‐420‐5‐920‐00 Furniture & Equipment60,000         (12,000)$        ‐16.67%‐                        ‐                        72,000               72,000              Total Capital Expenditures60,000          ‐ (12,000)$        ‐16.67%172,733               152,665               411,526             411,526            Total Expenditures406,226       (5,300)$          ‐1.29%14DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %POLICE DEPARTMENT12,238                 98,804                 10,000               10,000               101‐421‐4‐334‐09 Grants24,020         14,020$         140.20%47,085                 99,495                 65,000               65,000               101‐421‐4‐441‐08 Reimbursed Expense73,000         8,000$           12.31%2,826                    2,031                    2,800                  2,800                  101‐421‐4‐442‐09 Miscellaneous2,500           (300)$              ‐10.71%3,535                    4,232                    4,800                  4,800                  101‐421‐4‐442‐10 Safety Town Fees4,800           ‐$                0.00%2,680                    9,312                    2,750                  2,750                  101‐421‐4‐446‐10 Donations2,750           ‐$                0.00%3,700                    1,700                    1,500                  1,500                  101‐421‐4‐446‐11 Dare Donations1,500           ‐$                0.00%19,239                 13,733                 19,000               19,000               101‐421‐4‐551‐00 Court Fines15,000         (4,000)$          ‐21.05%62,956                 55,256                 63,000               63,000               101‐421‐4‐555‐00 Parking Fines63,000         ‐$                0.00%‐                        17,983                 5,000                  5,000                  101‐421‐4‐664‐00 Sale of Fixed Assets10,250         5,250$           105.00%154,259               302,546               173,850             173,850            Total Revenue196,820       22,970$         13.21%2,046,750            2,091,697            2,234,600          2,283,058          101‐421‐5‐101‐00 Regular Pay2,355,001    71,943$         3.15%26,564                 32,518                 46,850               46,850               101‐421‐5‐101‐01 Temporary Pay48,021         1,171$           2.50%120,170               119,156               54,000               54,000               101‐421‐5‐101‐04 Overtime Pay55,500         1,500$           2.78%3,600                    3,200                    4,800                  4,800                  101‐421‐5‐101‐06 Car Allowance‐                (4,800)$          ‐100.00%3,950                    3,900                    4,400                  4,400                 101‐421‐5‐101‐07 Clothing Allowance4,400           ‐$                0.00%1,175                    496                       1,500                  1,500                  101‐421‐5‐101‐10 Wellness Benefit1,500           ‐$                0.00%161,536               161,987               185,300             185,300             101‐421‐5‐120‐00 FICA193,986       8,686$           4.69%171,179               166,659               187,055             187,055             101‐421‐5‐121‐09 Retirement195,665       8,610$           4.60%323,844               326,230               399,950             399,950             101‐421‐5‐123‐00 Group Insurance434,982       35,032$         8.76%64,241                 68,907                 82,800               82,800               101‐421‐5‐130‐00 Workmans Compensation80,540         (2,260)$          ‐2.73%2,923,009            2,974,750            3,201,255          3,249,713         Total Personnel Services3,369,595    119,882$       3.69%32,644                 29,624                 36,296               36,296               101‐421‐5‐421‐00 Insurance31,312         (4,984)$          ‐13.73%16,254                 16,329                 19,400               19,400               101‐421‐5‐422‐03 Consulting/Engineering27,595         8,195$           42.24%1,956                    4,524                    1,900                  1,900                  101‐421‐5‐422‐06 Medical Services1,900           ‐$                0.00%947                       2,227                    2,000                  2,000                  101‐421‐5‐422‐09 Testing Services2,000           ‐$                0.00%2,123                    984                       2,900                  2,900                  101‐421‐5‐424‐01 Equipment Rental3,500           600$                20.69%2,860                    3,108                    2,900                  2,900                  101‐421‐5‐425‐01 Maintenance Office Equipment3,100           200$               6.90%21,648                 17,590                 22,000               22,000               101‐421‐5‐425‐02 Maintenance Motor Vehicle22,000         ‐$                0.00%3,677                    ‐                        1,800                  1,800                 101‐421‐5‐425‐04 Maintenance Equipment1,800           ‐$                0.00%9,534                    19,941                 15,200               15,200               101‐421‐5‐425‐05 Maintenance Building15,200         ‐$                0.00%5,495                    1,544                    3,000                  3,000                  101‐421‐5‐425‐06 Maintenance Radio3,000           ‐$                0.00%7,461                    5,435                    9,500                  9,500                  101‐421‐5‐426‐01 Office Supplies9,500           ‐$                0.00%29,211                 26,279                 31,500               31,500               101‐421‐5‐426‐03 General Supplies31,000         (500)$             ‐1.59%1,790                    4,668                    3,600                  3,600                  101‐421‐5‐426‐04 Cleaning Supplies3,600           ‐$                0.00%4,435                    4,407                    4,300                  4,300                  101‐421‐5‐426‐05 Investigation Supplies4,500           200$               4.65%521                       1,259                    750                     750                     101‐421‐5‐426‐09 Subscriptions/Books750               ‐$                0.00%49,493                 55,967                 60,000               55,000               101‐421‐5‐426‐10 Gasoline60,000         5,000$           9.09%2,206                    2,259                    3,500                  3,500                  101‐421‐5‐426‐12 Tires3,500           ‐$                0.00%23,170                 15,457                 18,000               18,000               101‐421‐5‐426‐17 Uniforms22,000         4,000$           22.22%3,222                    3,533                    3,300                  3,300                  101‐421‐5‐426‐30 SWAT Tactical Supplies3,300           ‐$                0.00%6,701                    11,240                 10,000               10,000               101‐421‐5‐427‐01 Travel & Lodging12,000         2,000$           20.00%3,004                    5,532                    5,000                  10,000               101‐421‐5‐427‐02 Registration & Training15,000         5,000$           50.00%14,747                 18,595                 17,000               17,000              101‐421‐5‐427‐03 Gun Range Training Expenses18,000         1,000$           5.88%15DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %27,548                  24,727                 27,000               27,000               101‐421‐5‐428‐01 Telephone27,000         ‐$                0.00%33,235                 37,763                 32,000               32,000               101‐421‐5‐428‐02 Electric & Water32,000         ‐$                0.00%4,366                    4,457                    9,300                  9,300                  101‐421‐5‐428‐03 Heat9,300           ‐$                0.00%1,065                    2,015                    2,000                  2,000                  101‐421‐5‐428‐08 Sirens2,000           ‐$                0.00%584                       5,283                    600                     600                     101‐421‐5‐429‐00 Miscellaneous900               300$                50.00%1,287                    1,216                    1,400                  1,400                  101‐421‐5‐429‐01 Membership & Dues1,400           ‐$                0.00%15,001                 8,755                    5,000                  5,000                  101‐421‐5‐429‐03 Cleaning Services5,000           ‐$                0.00%2,114                    3,272                    2,500                  2,500                  101‐421‐5‐429‐09 Reserve Expenses2,500           ‐$                0.00%3,273                    3,511                    3,300                  3,300                  101‐421‐5‐429‐10 Dare Expenditures3,300           ‐$                0.00%‐                        1,735                    1,500                  1,500                  101‐421‐5‐429‐23 Drug Dog Expense1,500           ‐$                0.00%6,440                    10,796                 6,500                  6,500                  101‐421‐5‐856‐21 Safety Town6,500           ‐$                0.00%2,000                    2,000                    2,000                  2,000                  101‐421‐5‐856‐71 Brookings Crime Stoppers2,000           ‐$                0.00%340,012               356,031               366,946             366,946            Total Other Expenditures387,957       21,011$         5.73%‐                        12,640                 ‐                      ‐                      101‐421‐5‐911‐00 Building & Structures‐                ‐$                0.00%1,512                    ‐                        ‐                      ‐                      101‐421‐5‐920‐00Furniture & Equipment‐                ‐$                0.00%131,902               49,727                 ‐                      ‐                      101‐421‐5‐930‐00 Machinery & Auto Equipment‐                ‐$                0.00%51,902                 ‐                        ‐                      ‐                      101‐421‐5‐940‐00 Other Capital5,000           5,000$           N/A‐                        21,766                 101‐421‐5‐950‐01 Capital less than $5,000‐                ‐$                0.00%185,316               84,133                 ‐                      ‐                     Total Capital Expenditures5,000           5,000$           0.00%3,448,337            3,414,915            3,568,201          3,616,659         Total Expenditures3,762,552    145,893$       4.03%16DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %FIRE DEPARTMENT74,755                 76,773                 66,000               66,000               101‐422‐4‐335‐06 Fire Insurance Premium75,000         9,000$           13.64%65                         10,592                 ‐                      ‐                      101‐422‐4‐342‐03 Fines/Fees‐                ‐$                0.00%4,129                    (3,999)                  ‐                      ‐                      101‐422‐4‐441‐08 Reimbursed Expense‐                ‐$                0.00%575                       500                       ‐                      ‐                      101‐422‐4‐446‐10 Donations‐                ‐$                0.00%500                       ‐                        1,000                  1,000                  101‐422‐4‐446‐14 Fire‐Rescue Call Fees1,000           ‐$                0.00%3,764                    2,277                    2,500                  2,500                  101‐422‐4‐446‐16 Inspection Fees2,500           ‐$                0.00%50                         60                         ‐                      ‐                      101‐422‐4‐662‐01 Rentals‐                ‐$                0.00%786                       25,501                 ‐                      ‐                      101‐422‐4‐664‐00 Miscellaneous‐                ‐$                0.00%84,624                 111,704               69,500               69,500              Total Revenue78,500         9,000$           12.95%206,522               221,066               222,290             227,219             101‐422‐5‐101‐00 Regular Pay229,538       2,319$           1.02%(472)                      ‐                        10,000               10,000               101‐422‐5‐101‐01 Temporary Pay25,000         15,000$         150.00%168                       ‐                        ‐                      ‐                      101‐422‐5‐101‐04 Overtime Pay3,200           3,200$           N/A‐                        100                       100                     100                     101‐422‐5‐101‐07 Clothing Allowance100               ‐$                0.00%14,720                 15,966                 18,587               18,587               101‐422‐5‐120‐00 FICA19,398         811$               4.36%15,649                 16,651                 17,563               17,563              101‐422‐5‐121‐09 Retirement18,386         823$               4.69%119,755               121,773               111,000             111,000             101‐422‐5‐121‐10 Retirement/Volunteer Firemen111,000       ‐$                0.00%35,144                 45,672                 49,173               49,173               101‐422‐5‐123‐00 Group Insurance47,057         (2,116)$          ‐4.30%15,204                 16,608                 19,930               19,930               101‐422‐5‐130‐00 Workmans Compensation19,064         (866)$             ‐4.35%1,192                    1,341                    4,000                  4,000                  101‐422‐5‐136‐00 Wellness Reimbursement4,000           ‐$                0.00%407,882               439,176               452,643             457,572            Total Personnel Services476,743       19,171$         4.19%29,127                 30,371                 38,734               38,734               101‐422‐5‐421‐00 Insurance37,350         (1,384)$          ‐3.57%5,884                    5,710                    6,500                  6,500                  101‐422‐5‐422‐06 Medical Services6,500           ‐$                0.00%4,952                    6,290                    6,000                  6,000                  101‐422‐5‐422‐07 Contracting Services6,000           ‐$                0.00%3,070                    2,491                    3,500                  3,500                  101‐422‐5‐424‐01 Equipment Rental3,500           ‐$                0.00%‐                      ‐                      101‐422‐5‐424‐04 Hydrant Rental‐                ‐$                0.00%864                       1,632                    1,250                  1,250                  101‐422‐5‐425‐02 Maintenance Motor Vehicles1,250           ‐$                0.00%10,977                 4,171                    7,500                  7,500                  101‐422‐5‐425‐03 Maintenance Trucks7,500           ‐$                0.00%8,258                    3,888                    7,300                  7,300                  101‐422‐5‐425‐04 Maintenance Equipment7,300           ‐$                0.00%3,608                    3,008                    3,000                  3,000                  101‐422‐5‐425‐05 Maintenance Buildings3,000           ‐$                0.00%1,367                    469                       3,000                  3,000                  101‐422‐5‐425‐06 Maintenance Radio3,000           ‐$                0.00%2,374                    1,694                    3,000                  3,000                  101‐422‐5‐426‐01 Office Supplies3,000           ‐$                0.00%32,271                 25,413                 32,000               32,000               101‐422‐5‐426‐03 General Supplies32,000         ‐$                0.00%331                       47                         500                     500                     101‐422‐5‐426‐04 Cleaning Supplies500               ‐$                0.00%1,659                    2,208                    1,400                  1,400                  101‐422‐5‐426‐09 Subscriptions/Books1,400           ‐$                0.00%8,204                    7,567                    10,000               10,000               101‐422‐5‐426‐10 Gasoline12,000         2,000$           20.00%16                         ‐                        500                     500                     101‐422‐5‐426‐11 Oil & Grease Supplies500               ‐$                0.00%‐                        736                       2,000                  2,000                  101‐422‐5‐426‐12 Tires2,000           ‐$                0.00%1,324                    1,231                    1,500                  1,500                  101‐422‐5‐426‐17 Uniforms & Clothing2,000           500$                33.33%205                       122                       350                     350                     101‐422‐5‐426‐28 Extinguishing Agents350               ‐$                0.00%1,934                    1,852                    3,500                  3,500                  101‐422‐5‐426‐29 Propane6,400           2,900$           82.86%18,925                 20,704                 20,200               20,200               101‐422‐5‐427‐01 Travel & Lodging20,200         ‐$                0.00%9,370                    8,401                    9,000                  9,000                  101‐422‐5‐427‐02 Registration & Training9,000           ‐$                0.00%4,726                    7,018                    5,400                  5,400                  101‐422‐5‐428‐01 Telephone9,000           3,600$           66.67%17DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %15,829                  15,783                 19,000               19,000               101‐422‐5‐428‐02 Electric & Water19,000         ‐$                0.00%2,951                    2,936                    3,000                  3,000                  101‐422‐5‐429‐01 Memberships & Dues3,000           ‐$                0.00%2,153                    2,974                    3,000                  3,000                  101‐422‐5‐429‐06 Fire Hose Replacement3,000           ‐$                0.00%119                       165                       300                     300                     101‐422‐5‐429‐08 Postage300               ‐$                0.00%1,889                    2,660                    4,500                  4,500                  101‐422‐5‐429‐10 Fire Safety Promotion5,000           500$                11.11%172,387               159,538               195,934             195,934            Total Other Expenditures204,050       8,116$           4.14%5,363                    ‐                        ‐                      ‐                      101‐422‐5‐911‐00 Buildings & Structures‐                ‐$                0.00%5,500                    648                       ‐                      ‐                      101‐422‐5‐920‐00 Furniture & Equipment‐                ‐$                0.00%39,509                 3,713                    ‐                      ‐                      101‐422‐5‐930‐00 Machinery & Auto Equipment‐                ‐$                0.00%25,000                 ‐                        ‐                      ‐                      101‐422‐5‐940‐00 Other Capital‐                ‐$                0.00%66,650                 ‐                        ‐                      ‐                      101‐422‐5‐950‐01 Capital less than $5,000‐                ‐$                0.00%142,022               4,360                    ‐                      ‐                     Total Capital Expenditures‐                ‐$                0.00%722,291               603,075               648,577             653,506            Total Expenditures680,793       27,287$         4.18%PUBLIC SAFETY91,310                  93,265                 94,415               94,415               101‐424‐5‐424‐04 Hydrant Rentals95,795         1,380$           1.46%91,310                 93,265                 94,415               94,415              Total Expenditures95,795         1,380$           1.46%18DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %STREET DEPARTMENT5,216                    6,837                    500                     500                     101‐431‐4‐334‐09 Grants500               ‐$                0.00%9,205                    4,085                    2,000                  2,000                  101‐431‐4‐441‐08 Reimbursed Expense2,000           ‐$                0.00%3,597                    31,838                 ‐                      ‐                      101‐431‐4‐443‐09 Miscellaneous‐                ‐$                0.00%18,983                 5,305                    5,000                  5,000                  101‐431‐4‐664‐00 Sale of Fixed Assets5,000           ‐$                0.00%37,001                 48,065                 7,500                  7,500                 Total Revenue7,500           ‐$                0.00%703,404               737,984               743,835             759,389             101‐431‐5‐101‐00 Regular Pay758,164       (1,225)$          ‐0.16%18,130                 29,879                 29,000               29,000               101‐431‐5‐101‐01 Temporary Pay59,128         30,128$         103.89%39,654                 35,906                 55,000               55,000               101‐431‐5‐101‐04 Overtime Pay55,000         ‐$                0.00%1,679                    1,525                    2,000                  2,000                  101‐431‐5‐101‐07 Clothing Allowance2,000           ‐$                0.00%104                       445                       300                     300                     101‐431‐5‐101‐10 Wellness Benefit500               200$                66.67%54,693                 56,495                 65,668               65,668               101‐431‐5‐120‐00 FICA69,175         3,507$           5.34%44,783                 45,470                 49,764               49,764               101‐431‐5‐121‐09 Retirement52,155         2,391$           4.80%132,630               149,548               169,852             169,852             101‐431‐5‐123‐00 Group Insurance169,826       (26)$                 ‐0.02%40,034                 43,771                 52,526               52,526               101‐431‐5‐130‐00 Workmans Compensation48,332         (4,194)$          ‐7.98%1,035,111            1,101,022            1,167,945          1,183,499         Total Personnel Services1,214,280    30,781$         2.60%34,900                 15,026                 18,544               18,544               101‐431‐5‐421‐00 Insurance17,613         (931)$             ‐5.02%‐                        247                       515                     515                     101‐431‐5‐422‐06 Medical Services515               ‐$                0.00%54,754                 40,099                 98,880               98,880               101‐431‐5‐422‐07 Contracting Services98,880         ‐$                0.00%396                       204                       618                     618                     101‐431‐5‐422‐15 Drug & Alcohol Testing618               ‐$                0.00%1,978                    949                       1,545                  1,545                  101‐431‐5‐423‐05 Advertising/Promotion Fees1,545           ‐$                0.00%28,000                 ‐                        ‐                      ‐                      101‐431‐5‐424‐06 Rent‐                ‐$                0.00%414                       235                       670                     670                     101‐431‐5‐425‐01 Maintenance Office Equipment670               ‐$                0.00%16,387                 7,828                    10,000               10,000               101‐431‐5‐425‐03 Maintenance Trucks10,000         ‐$                0.00%26,611                 37,618                 25,000               25,000               101‐431‐5‐425‐04 Maintenance of Equipment25,000         ‐$                0.00%6,576                    8,470                    4,210                  4,210                  101‐431‐5‐425‐05 Maintenance Buildings4,210           ‐$                0.00%665                       1,684                    2,575                  2,575                  101‐431‐5‐425‐06 Maintenance Radio2,575           ‐$                0.00%17,309                 20,056                 22,660               22,660               101‐431‐5‐425‐11 Maintenance Sweeper22,660         ‐$                0.00%167,534               ‐                        ‐                      ‐                      101‐431‐5‐425‐13 Maintenance Curb & Gutter‐                ‐$                0.00%228,145               ‐                        ‐                      ‐                     101‐431‐5‐425‐14 Maintenance Street Sealing‐                ‐$                0.00%4,041                    2,512                    1,339                  1,339                  101‐431‐5‐426‐01 Office Supplies1,339           ‐$                0.00%28,405                 38,204                 25,000               25,000               101‐431‐5‐426‐03 General Supplies25,000         ‐$                0.00%2,378                    3,063                    2,500                  2,500                  101‐431‐5‐426‐04 Cleaning Supplies2,500           ‐$                0.00%‐                        585                       500                     500                     101‐431‐5‐426‐09 Subscriptions/books500               ‐$                0.00%19,175                 19,024                 33,000               33,000               101‐431‐5‐426‐10 Gasoline33,350         350$               1.06%5,860                    4,915                    5,500                  5,500                  101‐431‐5‐426‐11 Oil & Grease Supplies5,500           ‐$                0.00%22,234                 15,053                 20,000               20,000               101‐431‐5‐426‐12 Tires20,000         ‐$                0.00%33,335                 31,019                 40,000               40,000               101‐431‐5‐426‐13 Diesel Fuel40,000         ‐$                0.00%499                       911                       1,030                  1,030                  101‐431‐5‐426‐15 Chemicals1,030           ‐$                0.00%‐                        30,674                 25,000               25,000               101‐431‐5‐426‐16 Mosquito Control30,000         5,000$           20.00%3,654                    3,725                    2,575                  2,575                  101‐431‐5‐426‐17 Uniforms2,575           ‐$                0.00%15,084                 10,014                 10,000               10,000               101‐431‐5‐426‐18 Gravel10,000         ‐$                0.00%69,131                 62,604                 70,000               70,000               101‐431‐5‐426‐19 Bituminous Material70,000         ‐$                0.00%15,648                 12,642                 17,000               17,000              101‐431‐5‐426‐20Dust Control17,000         ‐$                0.00%52,612                 10,293                 60,000               60,000               101‐431‐5‐426‐22 Salt & Calcium Chloride60,000         ‐$                0.00%11,671                 3,047                    11,845               11,845               101‐431‐5‐426‐23 Sand11,845         ‐$                0.00%19DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %43,206                  47,436                 50,000               50,000               101‐431‐5‐426‐24 Street Paint & Signs50,000         ‐$                0.00%1,336                    3,052                    4,000                  4,000                  101‐431‐5‐427‐01 Travel & Lodging4,000           ‐$                0.00%1,240                    1,088                    2,000                  2,000                  101‐431‐5‐427‐02 Registration & Training2,000           ‐$                0.00%4,838                    5,502                    5,974                  5,974                  101‐431‐5‐428‐01 Telephone5,974           ‐$                0.00%19,872                 27,368                 26,000               26,000               101‐431‐5‐428‐02 Electric & Water26,000         ‐$                0.00%6,847                    10,591                 20,394               20,394               101‐431‐5‐428‐03 Heat20,394         ‐$                0.00%469,570               451,712               594,000             594,000             101‐431‐5‐428‐04 Street Lights & Traffic Signal532,400       (61,600)$        ‐10.37%660                       ‐                        515                     515                     101‐431‐5‐428‐05 Hauling Service515               ‐$                0.00%35                         ‐                        103                     103                     101‐431‐5‐429‐01 Membership & Dues103               ‐$                0.00%4,171                    4,240                    4,000                  4,000                  101‐431‐5‐429‐03 Cleaning Service4,000           ‐$                0.00%169                       273                       100                     100                     101‐431‐5‐429‐04 Licenses100               ‐$                0.00%22,875                 6,837                    500                     500                     101‐431‐5‐441‐03 West Nile Grant Expenses500               ‐$                0.00%1,442,215            938,799               1,218,092          1,218,092         Total Other Expenditures1,160,911    (57,181)$        ‐4.69%50,010                 ‐                        ‐                      ‐                      101‐431‐5‐920‐00 Furniture & Equipment‐                ‐$                0.00%278,567               417,824               573,000             573,000            101‐431‐5‐930‐00 Machinery & Auto Equipment276,000       (297,000)$      ‐51.83%2,000                    ‐                        ‐                      ‐                      101‐431‐5‐950‐01 Capital less than $5,000‐                ‐$                0.00%677,654               ‐                        ‐                      ‐                      101‐431‐5‐960‐00 Street & Sidewalk Improvements‐                ‐$                0.00%200,879               ‐                        ‐                      ‐                      101‐431‐5‐960‐01 STP Project Improvements‐                ‐$                0.00%1,209,110            417,824               573,000             573,000            Total Capital Expenditures276,000       (297,000)$      ‐51.83%3,686,436            2,457,645            2,959,037          2,974,591         Total Expenditures2,651,191    (323,400)$      ‐10.87%20DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %ANIMAL CONTROL3,290                    3,705                    3,000                  3,000                  101‐442‐4‐221‐04 Animal Licenses3,300           300$                10.00%‐                        ‐                        300                     300                     101‐442‐4‐441‐08 Reimbursed Expense‐                (300)$              ‐100.00%9,475                    8,335                    7,500                  7,500                  101‐442‐4‐445‐02 Housing, Feed & Care8,500           1,000$           13.33%200                       200                       300                     300                     101‐442‐4‐445‐09 Fees300               ‐$                0.00%10,895                 9,815                    12,000               12,000               101‐442‐4‐556‐00 Animal at Large Fines10,000         (2,000)$          ‐16.67%23,860                 22,055                 23,100               23,100              Total Revenue22,100         (1,000)$          ‐4.33%52,036                 52,959                 53,315               54,472               101‐442‐5‐101‐00 Regular Pay54,546         74$                  0.14%14,405                 14,505                 16,755               16,755               101‐442‐5‐101‐01 Temporary Pay16,755         ‐$                0.00%367                       837                       500                     500                     101‐442‐5‐101‐04 Overtime Pay500               ‐$                0.00%100                       100                       100                     100                     101‐442‐5‐101‐07 Clothing Allowance100               ‐$                0.00%5,125                    5,158                    5,524                  5,524                  101‐442‐5‐120‐00 FICA5,621           97$                  1.76%3,144                    3,222                    3,327                  3,327                  101‐442‐5‐121‐09 Retirement3,403           76$                  2.28%9,238                    5,621                    6,240                  6,240                  101‐442‐5‐123‐00 Group Insurance6,778           538$               8.62%1,553                    1,624                    1,949                  1,949                  101‐442‐5‐130‐00 Workmans Compensation1,812           (137)$             ‐7.03%85,968                 84,026                 87,710               88,867              Total Personnel Services89,515         648$               0.73%506                       399                       615                     615                     101‐442‐5‐421‐00 Insurance523               (92)$                 ‐14.96%‐                        ‐                        ‐                      ‐                      101‐442‐5‐422‐07 Contracting Services40,000         40,000$         N/A48                         ‐                        400                     400                     101‐442‐5‐422‐09 Testing Services400               ‐$                0.00%722                       1,422                    500                     500                     101‐442‐5‐425‐03 Maintenance Trucks500               ‐$                0.00%‐                        73                         ‐                      ‐                      101‐442‐5‐425‐04 Maintenance Equipment‐                ‐$                0.00%224                       75                         500                     500                     101‐442‐5‐425‐05 Maintenance Buildings500               ‐$                0.00%‐                        46                         200                     200                     101‐442‐5‐425‐06 Maintenance Radio200               ‐$                0.00%622                       144                       500                     500                     101‐442‐5‐426‐01 Office Supplies500               ‐$                0.00%1,192                    1,248                    1,200                  1,200                  101‐442‐5‐426‐03 General Supplies1,200           ‐$                0.00%200                       505                       600                     600                     101‐442‐5‐426‐04 Cleaning Supplies600               ‐$                0.00%2,192                    2,041                    5,500                  5,500                  101‐442‐5‐426‐10 Gasoline3,500           (2,000)$          ‐36.36%‐                        ‐                        300                     300                     101‐442‐5‐426‐12 Tires300               ‐$                0.00%73                         388                       300                     300                     101‐442‐5‐426‐15 Chemicals200               (100)$              ‐33.33%131                       ‐                        400                     400                     101‐442‐5‐426‐17Uniforms400               ‐$                0.00%‐                        326                       700                     700                     101‐442‐5‐427‐01 Travel & Lodging700               ‐$                0.00%‐                        20                         150                     150                     101‐442‐5‐427‐02 Registration & Training150               ‐$                0.00%1,347                    1,809                    1,900                  1,900                  101‐442‐5‐428‐01 Telephone1,900           ‐$                0.00%3,101                    3,584                    3,800                  3,800                  101‐442‐5‐428‐02 Electric & Water3,800           ‐$                0.00%10,358                 12,081                 17,565               17,565              Total Other Expenditures55,373         37,808$         215.25%2,846                    ‐                        ‐                      ‐                      101‐442‐5‐911‐00 Building & Structures‐                ‐$                0.00%‐                        ‐                        ‐                      ‐                      101‐442‐5‐930‐00 Machinery & Auto Equipment‐                ‐$                0.00%2,846                    ‐                        ‐                      ‐                     Total Capital Expenditures‐                ‐$                0.00%99,172                 96,106                 105,275             106,432            Total Expenditures144,888       38,456$         36.13%21DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %DAKOTA NATURE PARK3,376                    4,214                    3,500                  3,500                  101‐448‐4‐446‐03 Program Fees3,500           ‐$                0.00%1,500                    1,840                    ‐                      ‐                      101‐448‐4‐446‐10 Donations1,000           1,000$           N/A213                       62                         1,236                  1,236                  101‐448‐4‐669‐02 Miscellaneous‐                (1,236)$          ‐100.00%12,209                 10,179                 13,000               13,000               101‐448‐4‐848‐10 Equipment Rental13,000         ‐$                0.00%4,814                    5,825                    8,000                  8,000                  101‐448‐4‐848‐12 Building Rentals8,000           ‐$                0.00%22,112                 22,120                 25,736               25,736              Total Revenues25,500         (236)$             ‐0.92%5,044                    15,680                 16,253               16,620               101‐448‐5‐101‐00 Regular Pay16,960         340$               2.05%35,835                 22,823                 36,000               36,000               101‐448‐5‐101‐01 Temporary Pay36,000         ‐$                0.00%143                       56                         ‐                      ‐                      101‐448‐5‐101‐04 Overtime‐                ‐$                0.00%500                       750                       750                     750                     101‐448‐5‐101‐06 Car Allowance750               ‐$                0.00%3,163                    2,973                    4,035                  4,035                  101‐448‐5‐120‐00 FICA4,148           113$               2.80%325                       940                       1,004                  1,004                  101‐448‐5‐121‐09 Retirement1,048           44$                  4.38%536                       1,349                    1,515                  1,515                  101‐448‐5‐123‐00 Group Insurance1,515           ‐$                0.00%480                       1,572                    1,887                  1,887                  101‐448‐5‐130‐00 Workman's Compensation2,074           187$               9.91%46,026                 46,142                 61,444               61,811              Total Personnel Services62,495         684$               1.11%1,638                    15                         18                       18                       101‐448‐5‐421‐00 Insurance17                 (1)$                   ‐5.56%2,436                    1,474                    2,400                  2,400                  101‐448‐5‐422‐07 Contracted Services2,400           ‐$                0.00%318                       ‐                        500                     500                     101‐448‐5‐423‐05 Advertising500               ‐$                0.00%‐                        3,081                    3,000                  3,000                  101‐448‐5‐425‐05 Maintenance Building3,700           700$                23.33%6,429                    251                       500                     500                     101‐448‐5‐426‐01 Office Supplies500               ‐$                0.00%‐                        4,690                    6,000                  6,000                  101‐448‐5‐426‐03 Supplies6,500           500$               8.33%‐                        250                       1,500                  1,500                  101‐448‐5‐426‐04 Cleaning Supplies1,500           ‐$                0.00%1,196                    ‐                        1,200                  1,200                  101‐448‐5‐426‐17 Uniforms500               (700)$              ‐58.33%1,267                    1,622                    1,560                  1,560                  101‐448‐5‐428‐01 Telephone1,700           140$               8.97%5,134                    5,517                    7,000                  7,000                  101‐448‐5‐428‐02 Electricity7,000           ‐$                0.00%‐                        ‐                        250                     250                     101‐448‐5‐854‐00 Refunds250               ‐$                0.00%18,418                 16,900                 23,928               23,928              Total Other Expenditures24,567         639$               2.67%‐                        24,999                 7,000                  7,000                  101‐448‐5‐911‐00 Buildings & Structures30,000         23,000$         328.57%‐                        ‐                        ‐                      ‐                     101‐448‐5‐920‐00 Furniture & Equipment5,000           5,000$           N/A‐                        24,999                 7,000                  7,000                 Total Capital Expenditures35,000         28,000$         400.00%64,444                 88,041                 92,372               92,739              Total Expenditures122,062       29,323$         31.62%22DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %AQUATIC CENTER  29,109                 24,155                 32,000               32,000               101‐449‐4‐346‐04 Aquatic Center Concessions32,000         ‐$                0.00%159,552               151,951               155,000             155,000             101‐449‐4‐446‐02 Swimming Pool Fees155,000       ‐$                0.00%188,661               176,106               187,000             187,000            Total Revenue187,000       ‐$                0.00%36,861                 52,448                 54,417               55,621               101‐449‐5‐101‐00 Regular Pay57,015         1,394$           2.51%152,418               135,639               156,500             156,500             101‐449‐5‐101‐01 Temporary Pay156,500       ‐$                0.00%814                       2,226                    4,500                  4,500                  101‐449‐5‐101‐04 Overtime Pay4,500           ‐$                0.00%1,350                    1,500                    1,800                  1,800                  101‐449‐5‐101‐06 Car Allowance1,800           ‐$                0.00%708                       651                       1,520                  1,520                  101‐449‐5‐101‐07 Clothing/Boot Allowance1,520           ‐$                0.00%62                         38                         ‐                      ‐                      101‐449‐5‐101‐10 Wellness Benefit‐                ‐$                0.00%14,582                 13,863                 16,856               16,856               101‐449‐5‐120‐00 FICA16,953         97$                  0.58%2,283                    2,575                    3,991                  3,991                  101‐449‐5‐121‐09 Retirement4,067           76$                  1.90%3,915                    3,804                    4,652                  4,652                  101‐449‐5‐123‐00 Group Insurance5,544           892$                19.17%8,570                    7,028                    8,434                  8,434                  101‐449‐5‐130‐00 Workmans Compensation6,731           (1,703)$          ‐20.19%221,563               219,773               252,670             253,874            Total Personnel Services254,630       756$               0.30%6,753                    6,817                    8,141                  8,141                  101‐449‐5‐421‐00 Insurance6,925           (1,216)$          ‐14.94%125                       ‐                        375                     375                     101‐449‐5‐422‐09 Testing Services375               ‐$                0.00%800                       866                       1,000                  1,000                  101‐449‐5‐423‐05 Advertising‐Promotion Fees1,000           ‐$                0.00%6,540                    6,826                    7,000                  7,000                  101‐449‐5‐425‐04 Maintenance Equipment7,000           ‐$                0.00%4,149                    2,453                    5,000                  5,000                  101‐449‐5‐425‐05 Maint Buildings & Structures6,000           1,000$           20.00%217                       7                           500                     500                     101‐449‐5‐426‐01 Office Supplies500               ‐$                0.00%4,408                    3,776                    4,000                  4,000                  101‐449‐5‐426‐03 General Supplies6,500           2,500$           62.50%1,941                    863                       1,500                  1,500                  101‐449‐5‐426‐04 Cleaning Supplies1,500           ‐$                0.00%29,247                 51,983                 40,500               40,500               101‐449‐5‐426‐15 Chemicals40,500         ‐$                0.00%167                       51                         400                     400                     101‐449‐5‐428‐01 Telephone250               (150)$              ‐37.50%43,019                 47,644                 42,000               42,000               101‐449‐5‐428‐02 Electric & Water42,000         ‐$                0.00%11,865                 11,963                 15,000               15,000               101‐449‐5‐428‐03 Heat15,000         ‐$                0.00%17,068                 17,257                 18,500               18,500               101‐449‐5‐447‐10 Concession Supplies18,500         ‐$                0.00%373                       610                       400                     400                     101‐449‐5‐469‐00 Credit Card Fees550               150$                37.50%126,672               151,116               144,316             144,316            Total Other Expenditures146,600       2,284$           1.58%‐                        28,870                 ‐                      ‐                      101‐449‐5‐911‐00 Buildings & Structures‐                ‐$                0.00%10,500                 29,249                 25,000               25,000               101‐449‐5‐920‐00 Furniture & Equipment75,000         50,000$         200.00%10,500                 58,119                 25,000               25,000              Total Capital Expenditures75,000         50,000$         200.00%358,735               429,008               421,986             423,190            Total Expenditures476,230       53,040$         12.53%23DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %RECREATION DEPARTMENT1,000                    ‐                        ‐                      ‐                      101‐451‐4‐334‐09 Grants‐                ‐$                0.00%5,075                    4,650                    3,500                  3,500                  101‐451‐4‐441‐08 Advertising4,000           500$                14.29%91,911                 89,098                 85,000               85,000               101‐451‐4‐446‐03 Recreation Program Fees89,000         4,000$           4.71%7,474                    6,977                    8,500                  8,500                  101‐451‐4‐446‐07 Reimbursements8,500           ‐$                0.00%15,020                 ‐                        ‐                      ‐                      101‐451‐4‐446‐10 Donation‐                ‐$                0.00%2,274                    1,830                    3,200                  3,200                  101‐451‐4‐669‐02 Sponsorships2,700           (500)$              ‐15.63%122,754               102,554               100,200             100,200            Total Revenue104,200       4,000$           3.99%68,554                 93,201                 96,334               98,477               101‐451‐5‐101‐00 Regular Pay100,380       1,903$           1.93%80,612                 86,625                 89,253               89,253               101‐451‐5‐101‐01 Temporary Pay‐Recreation89,253         ‐$                0.00%6,458                    6,091                    6,700                  6,700                  101‐451‐5‐101‐02 Temporary Pay‐Affiliate6,700           ‐$                0.00%691                       684                       ‐                      ‐                      101‐451‐5‐101‐04 Overtime Pay‐                ‐$                0.00%3,250                    3,750                    3,750                  3,750                  101‐451‐5‐101‐06 Car Allowance3,750           ‐$                0.00%‐                        ‐                        30                       30                       101‐451‐5‐101‐07 Clothing Allowance‐                (30)$                 ‐100.00%141                       146                       200                     200                     101‐451‐5‐101‐10 Wellness Benefit200               ‐$                0.00%12,040                 13,655                 15,233               15,233              101‐451‐5‐120‐00 FICA15,435         202$               1.33%5,106                    5,889                    6,190                  6,190                  101‐451‐5‐121‐09 Retirement6,349           159$               2.57%10,062                 10,191                 8,019                  8,019                  101‐451‐5‐123‐00 Group Insurance8,020           1$                    0.01%1,986                    1,922                    2,307                  2,307                  101‐451‐5‐130‐00 Workmans Compensation2,424           117$               5.07%188,900               222,153               228,016             230,159            Total Personnel Services232,511       2,352$           1.02%1,832                    298                       358                     358                     101‐451‐5‐421‐00 Insurance339               (19)$                 ‐5.31%2,290                    3,643                    3,500                  3,500                  101‐451‐5‐422‐07 Contracting Services7,500           4,000$           114.29%10,802                 11,441                 12,000               12,000               101‐451‐5‐423‐05 Advertising/Promotion Fees12,000         ‐$                0.00%‐                        ‐                        500                     500                     101‐451‐5‐425‐02 Maintenance Motor Vehicle500               ‐$                0.00%1,764                    1,540                    5,000                  5,000                  101‐451‐5‐425‐05 Maintenance Buildings5,000           ‐$                0.00%1,822                    482                       2,500                  2,500                  101‐451‐5‐426‐01 Office Supplies2,000           (500)$              ‐20.00%1,209                    301                       1,000                  1,000                  101‐451‐5‐426‐04 Cleaning Supplies1,000           ‐$                0.00%29,591                 15,241                 21,550               21,550               101‐451‐5‐426‐07 Recreation Supplies21,550         ‐$                0.00%‐                        ‐                        103                     103                     101‐451‐5‐426‐09 Subscriptions/Books100               (3)$                   ‐2.91%135                       ‐                        500                     500                    101‐451‐5‐426‐10 Gasoline500               ‐$                0.00%4,885                    3,134                    6,000                  6,000                  101‐451‐5‐426‐17 Uniforms5,000           (1,000)$          ‐16.67%3,364                    1,635                    3,000                  3,000                  101‐451‐5‐427‐01 Travel & Lodging3,000           ‐$                0.00%1,404                    595                       1,500                  1,500                  101‐451‐5‐427‐02 Registration & Training1,500           ‐$                0.00%7,334                    7,270                    7,600                  7,600                  101‐451‐5‐428‐01 Telephone7,600           ‐$                0.00%5,641                    7,121                    6,750                  6,750                  101‐451‐5‐428‐02 Electric & Water6,750           ‐$                0.00%2,184                    2,665                    4,600                  4,600                  101‐451‐5‐428‐03 Heat4,100           (500)$              ‐10.87%283                       325                       400                     400                     101‐451‐5‐429‐01 Membership & Dues400               ‐$                0.00%22                         229                       200                     200                     101‐451‐5‐429‐08 Postage200               ‐$                0.00%255                       ‐                        800                     800                     101‐451‐5‐469‐00 Credit Card Fees/Banking Fees800               ‐$                0.00%13,694                 7,733                    6,000                  6,000                  101‐451‐5‐854‐00 Refunds8,000           2,000$           33.33%16,459                 12,869                 22,000               22,000               101‐451‐5‐856‐01 Affiliated Organizations14,000         (8,000)$          ‐36.36%104,970               76,522                 105,861             105,861            Total Other Expenditures101,839       (4,022)$          ‐3.80%‐                        1,444                    24,000               24,000               101‐449‐5‐920‐00 Furniture & Equipment19,000         (5,000)$          ‐20.83%‐                        1,444                    24,000               24,000              Total Capital Expenditures19,000         (5,000)$          ‐20.83%293,870               300,119               357,877             360,020            Total Expenditures353,350       (6,670)$          ‐1.85%24DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %PARKS DEPARTMENT2,597                    238                       2,500                  2,500                  101‐452‐4‐446‐04 Tennis Court Fees250               (2,250)$          ‐90.00%22,996                 21,481                 13,000               13,000               101‐452‐4‐446‐06 Camping Fees20,000         7,000$           53.85%16,663                 22,837                 10,300               10,300               101‐452‐4‐446‐08 Reimbursed Expense12,000         1,700$           16.50%3,410                    4,100                    1,500                  1,500                  101‐452‐4‐446‐12 Park Rentals3,200           1,700$           113.33%‐                        ‐                        1,133                  1,133                  101‐452‐4‐446‐19 Mowing services & materials‐                (1,133)$          ‐100.00%9,086                    9,398                    10,000               10,000               101‐452‐4‐662‐11 Garden Plot Rentals10,000         ‐$                0.00%15,690                 5,349                    ‐                      ‐                      101‐452‐4‐664‐00 Sale of Fixed Assets‐                ‐$                0.00%4,261                    4,491                    ‐                      ‐                      101‐452‐4‐669‐02 Miscellaneous Revenue‐                ‐$                0.00%74,703                 67,895                 38,433               38,433              Total Revenue45,450         7,017$           18.26%487,121               436,407               446,559             456,361             101‐452‐5‐101‐00 Regular Pay497,533       41,172$         9.02%130,414               136,942               160,000             160,000             101‐452‐5‐101‐01 Temporary Pay160,000       ‐$                0.00%11,979                 17,162                 11,900               11,900               101‐452‐5‐101‐04 Overtime Pay14,000         2,100$           17.65%1,200                    1,200                    1,800                  1,800                  101‐452‐5‐101‐06 Car Allowance1,200           (600)$              ‐33.33%875                       830                       1,000                  1,000                  101‐452‐5‐101‐07 Clothing Allowance1,000           ‐$                0.00%362                       231                       600                     600                    101‐452‐5‐101‐10 Wellness Benefit600               ‐$                0.00%45,650                 49,305                 48,572               48,572               101‐452‐5‐120‐00 FICA52,323         3,751$           7.72%29,652                 32,188                 28,496               28,496               101‐452‐5‐121‐09 Retirement31,450         2,954$           10.37%77,868                 88,106                 89,316               89,316               101‐452‐5‐123‐00 Group Insurance106,957       17,641$         19.75%25,063                 26,915                 32,298               32,298               101‐452‐5‐130‐00 Workmans Compensation33,869         1,571$           4.86%810,184               789,286               820,541             830,343            Total Personnel Services898,932       68,589$         8.26%18,429                 17,650                 22,253               22,253               101‐452‐5‐421‐00 Insurance22,400         147$               0.66%‐                        8,605                    4,000                  84,000               101‐452‐5‐422‐03 Consulting/Engineering4,000           (80,000)$        ‐95.24%2,228                    1,962                    4,120                  4,120                  101‐452‐5‐422‐07 Contracting Services3,000           (1,120)$          ‐27.18%547                       270                       500                     500                     101‐452‐5‐422‐15 Drug & Alcohol Testing500               ‐$                0.00%187                       423                       500                     500                     101‐452‐5‐423‐01 Publication /Recording Fees500               ‐$                0.00%210                       ‐                        350                     350                     101‐452‐5‐423‐05 Advertising/Promotion Fees350               ‐$                0.00%5,938                    7,661                    6,500                  6,500                  101‐452‐5‐424‐01 Equipment Rental8,000           1,500$           23.08%‐                        62                         350                     350                     101‐452‐5‐425‐01 Maintenance Office Equipment350               ‐$                0.00%1,830                    208                       3,000                  3,000                  101‐452‐5‐425‐02 Maintenance Motor Vehicle3,000           ‐$                0.00%5,677                    4,600                    7,500                  7,500                  101‐452‐5‐425‐03 Maintenance Trucks7,500           ‐$                0.00%28,648                 30,587                 27,000               27,000               101‐452‐5‐425‐04 Maintenance Equipment31,600         4,600$           17.04%14,380                 26,677                 30,000               30,000               101‐452‐5‐425‐05 Maintenance Buildings30,000         ‐$                0.00%979                       1,193                    1,500                  1,500                  101‐452‐5‐426‐01 Office Supplies1,500           ‐$                0.00%50,888                 50,512                 57,000               57,000               101‐452‐5‐426‐03 General Supplies60,000         3,000$           5.26%3,531                    1,924                    5,000                  5,000                  101‐452‐5‐426‐04 Cleaning Supplies5,000           ‐$                0.00%21,369                 26,780                 30,000               30,000               101‐452‐5‐426‐06 Horticulture Supplies30,000         ‐$                0.00%‐                        290                       300                     300                     101‐452‐5‐426‐09 Subscriptions/Books300               ‐$                0.00%18,323                 18,524                 24,000               24,000               101‐452‐5‐426‐10 Gasoline24,000         ‐$                0.00%4,684                    2,960                    5,500                  5,500                  101‐452‐5‐426‐11 Oil & Grease Supplies5,500           ‐$                0.00%2,465                    3,183                    3,000                  3,000                  101‐452‐5‐426‐12 Tires3,000           ‐$                0.00%5,043                    6,729                    15,000               15,000               101‐452‐5‐426‐13 Diesel Fuel14,000         (1,000)$          ‐6.67%6,588                    9,442                    11,000               11,000               101‐452‐5‐426‐15 Chemicals11,000         ‐$                0.00%2,416                    2,708                    2,500                  2,500                 101‐452‐5‐426‐17Uniforms2,500           ‐$                0.00%1,021                    1,538                    1,500                  1,500                  101‐452‐5‐426‐18 Gravel1,500           ‐$                0.00%25DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %331                        448                       1,000                  1,000                  101‐452‐5‐426‐19 Bituminous Material1,000           ‐$                0.00%‐                        1,666                    2,500                  2,500                  101‐452‐5‐426‐21 Street Sealing2,500           ‐$                0.00%5,526                    6,771                    8,000                  8,000                  101‐452‐5‐426‐23 Sand8,000           ‐$                0.00%924                       1,133                    3,000                  3,000                  101‐452‐5‐427‐01 Travel & Lodging3,000           ‐$                0.00%2,020                    750                       3,000                  3,000                  101‐452‐5‐427‐02 Registration & Training3,000           ‐$                0.00%10,324                 10,818                 10,600               10,600               101‐452‐5‐428‐01 Telephone10,600         ‐$                0.00%75,122                 80,072                 78,000               78,000               101‐452‐5‐428‐02 Electric & Water85,000         7,000$           8.97%3,858                    8,886                    8,500                  8,500                  101‐452‐5‐428‐03 Heat9,000           500$               5.88%644                       (76)                        1,500                  1,500                  101‐452‐5‐428‐05 Hauling Services1,000           (500)$              ‐33.33%422                       325                       850                     850                     101‐452‐5‐429‐01 Membership & Dues600               (250)$              ‐29.41%331                       144                       750                     750                     101‐452‐5‐429‐08 Postage400               (350)$              ‐46.67%251                       248                       1,000                  1,000                  101‐452‐5‐469‐00 Banking Fees/Credit Card Fees500               (500)$              ‐50.00%25                         247                       ‐                      ‐                      101‐452‐5‐854‐01 Refunds‐                295,159               335,918               381,073             461,073            Total Other Expenditures394,100       (66,973)$        ‐14.53%26DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %PARKS DEPARTMENT ‐ continued(143)                      ‐                        ‐                      ‐                      101‐452‐5‐911‐00 Building & Structures‐                ‐$                0.00%244,786               158,699               138,000             138,000             101‐452‐5‐930‐00 Machinery & Auto Equipment223,000       85,000$         61.59%486,698               158,554               289,000             541,000             101‐452‐5‐940‐00 Other Capital109,000       (432,000)$      ‐79.85%50,478                 5,932                    ‐                      ‐                      101‐452‐5‐999‐47 Capital Special Project‐                ‐$                0.00%781,819               323,186               427,000             679,000            Total Capital Expenditures332,000       (347,000)$      ‐51.10%1,887,162            1,448,390            1,628,614          1,970,416         Total Expenditures1,625,032    (345,384)       ‐17.53%LARSONS ICE ARENA122,070               124,644               115,000             115,000             101‐453‐4‐446‐05 Ice Arena Fees125,000       10,000$         8.70%1,512                    ‐                        ‐                      ‐                      101‐453‐4‐446‐08 Reimbursed Expense‐                ‐$                0.00%30,750                 36,500                 36,500               36,500               101‐453‐4‐446‐18 Donations40,500         4,000$           10.96%154,332               161,144               151,500             151,500            Total Revenue165,500       14,000$         9.24%78,158                 140,477               144,990             148,193             101‐453‐5‐101‐00 Regular Pay149,112       919$               0.62%29,385                 32,667                 40,600               40,600               101‐453‐5‐101‐01 Temporary Pay40,600         ‐$                0.00%2,988                    3,107                    3,000                  3,000                  101‐453‐5‐101‐04 Overtime Pay3,000           ‐$                0.00%1,050                    900                       1,350                  1,350                  101‐453‐5‐101‐06Car Allowance900               (450)$              ‐33.33%115                       210                       100                     100                     101‐453‐5‐101‐07 Clothing/Boot Allowance210               110$                110.00%219                       140                       ‐                      ‐                      101‐453‐5‐101‐10 Wellness Benefit‐                ‐$                0.00%8,111                    8,954                    14,865               14,865               101‐453‐5‐120‐00 FICA15,936         1,071$           7.20%4,799                    5,308                    9,222                  9,222                  101‐453‐5‐121‐09 Retirement10,063         841$               9.12%14,365                 16,688                 27,302               27,302               101‐453‐5‐123‐00 Group Insurance29,128         1,826$           6.69%‐                        ‐                        2,031                  2,031                  101‐453‐5‐130‐00 Workmans Compensation2,235           204$                10.04%951                       1,692                    ‐                      ‐                      101‐453‐5‐136‐00 Workmans Compensation‐                ‐$                0.00%140,141               210,142               243,460             246,663            Total Personnel Services251,184       4,521$           1.83%7,267                    6,472                    7,767                  7,767                  101‐453‐5‐421‐00 Insurance7,454           (313)$             ‐4.03%2,589                    ‐                        ‐                      ‐                      101‐453‐5‐422‐07 Contracting Services‐                ‐$                0.00%22                         ‐                        500                     500                     101‐453‐5‐423‐05 Advertising/Promotion Fees250               (250)$              ‐50.00%13,194                 29,435                 20,000               61,500               101‐453‐5‐425‐04 Maintenance Equipment25,000         (36,500)$        ‐59.35%5,219                    12,495                 10,500               10,500               101‐453‐5‐425‐05 Maintenance Buildings16,000         5,500$           52.38%163                       149                       250                     250                     101‐453‐5‐426‐01 Office Supplies250               ‐$                0.00%9,551                    26,508                 15,000               15,000               101‐453‐5‐426‐03 General Supplies25,000         10,000$         66.67%4,335                    3,944                    5,000                  5,000                  101‐453‐5‐426‐04 Cleaning Supplies5,000           ‐$                0.00%2,826                    2,834                    3,000                  3,000                  101‐453‐5‐426‐10 Propane, Gasoline3,000           ‐$                0.00%275                       ‐                        1,000                  1,000                  101‐453‐5‐427‐02 Registration & Training1,000           ‐$                0.00%1,326                    601                       1,800                  1,800                  101‐453‐5‐428‐01 Telephone1,500           (300)$              ‐16.67%121,275               136,316               120,000             120,000             101‐453‐5‐428‐02 Electric & Water135,000       15,000$         12.50%23,349                 35,355                 33,000               33,000               101‐453‐5‐428‐03 Heat33,000         ‐$                0.00%179                       475                       500                     500                     101‐453‐5‐429‐01 Propane500               ‐$                0.00%‐                        ‐                        300                     300                     101‐453‐5‐469‐00 Credit Card Fees150               (150)$              ‐50.00%‐                        ‐                        100                     100                     101‐453‐5‐854‐00 Refunds100               ‐$                0.00%191,570               254,584               218,717             260,217            Total Other Expenditures253,204       (7,013)$          ‐2.70%‐                        ‐                        3,700                  3,700                  101‐453‐5‐911‐00 Building & Structures‐                (3,700)$          0.00%‐                        5,152                    7,200                  7,200                  101‐453‐5‐920‐00 Furniture & Equipment4,000           (3,200)$          ‐44.44%27DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %44,270                  15,367                 122,000             122,000             101‐453‐5‐930‐00 Machinery & Equipment158,000       36,000$         29.51%44,270                 20,519                 132,900             132,900            Total Capital Expenditures162,000       29,100$         21.90%375,981               485,244               595,077             639,780            Total Expenditures666,388       26,608$         4.16%28DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %FORESTRY DEPARTMENT4,696                    3,260                    ‐                      ‐                      101‐454‐4‐441‐08 Reimbursed Expense‐                15,015                 8,804                    19,000               19,000               101‐454‐4‐441‐09 Miscellaneous15,000         (4,000)$          ‐21.05%19,711                 12,064                 19,000               19,000              Total Revenue15,000         (4,000)$          ‐21.05%227,482               249,703               250,716             256,036             101‐454‐5‐101‐00 Regular Pay258,969       2,933$           1.15%16,855                 8,552                    17,000               17,000               101‐454‐5‐101‐01 Temporary Pay17,000         ‐$                0.00%77                         (101)                      800                     800                     101‐454‐5‐101‐04 Overtime Pay800               ‐$                0.00%600                       600                       600                     600                     101‐454‐5‐101‐06 Car Allowance600               ‐$                0.00%915                       1,040                    1,250                  1,250                  101‐454‐5‐101‐07 Clothing Allowance1,250           ‐$                0.00%137                       204                       ‐                      ‐                      101‐454‐5‐101‐10 Wellness Benefit‐                ‐$                0.00%18,027                 18,240                 21,226               21,226               101‐454‐5‐120‐00 FICA21,793         567$               2.67%13,699                 14,517                 15,628               15,628               101‐454‐5‐121‐09 Retirement16,073         445$               2.85%31,992                 36,507                 40,421               40,421               101‐454‐5‐123‐00 Group Insurance49,342         8,921$           22.07%50,489                 53,821                 64,585               64,585               101‐454‐5‐130‐00 Workmans Compensation64,855         270$               0.42%360,273               383,084               412,226             417,546            Total Personnel Services430,682       13,136$         3.15%8,373                    5,548                    7,404                  7,404                 101‐454‐5‐421‐00 Insurance5,871           (1,533)$          ‐20.71%48                         78                         206                     206                     101‐454‐5‐422‐15 Drug & Alcohol Testing206               ‐$                0.00%4,475                    4,347                    7,000                  7,000                  101‐454‐5‐425‐03 Maintenance Trucks5,000           (2,000)$          ‐28.57%6,015                    8,135                    6,000                  6,000                  101‐454‐5‐425‐04 Maintenance Equipment8,000           2,000$           33.33%645                       325                       1,400                  1,400                  101‐454‐5‐425‐05 Maintenance Buildings1,400           ‐$                0.00%5,340                    2,138                    5,000                  5,000                  101‐454‐5‐425‐17 Maintenance Sidewalks5,500           500$                10.00%5,124                    5,586                    6,000                  6,000                  101‐454‐5‐426‐03 General Supplies6,000           ‐$                0.00%17,768                 21,078                 16,000               16,000               101‐454‐5‐426‐06 Horticulture Supplies23,000         7,000$           43.75%‐                        ‐                        150                     150                     101‐454‐5‐426‐09 Subscriptions/Books150               ‐$                0.00%7,749                    10,033                 8,500                  8,500                  101‐454‐5‐426‐10 Gasoline10,000         1,500$           17.65%888                       396                       1,000                  1,000                  101‐454‐5‐426‐11 Oil & Grease Supplies1,000           ‐$                0.00%2,300                    1,279                    2,000                  2,000                  101‐454‐5‐426‐12 Tires2,000           ‐$                0.00%11,237                 12,135                 11,000               11,000               101‐454‐5‐426‐13 Diesel Fuel12,000         1,000$           9.09%‐                        ‐                        500                     500                     101‐454‐5‐426‐15 Supplies500               ‐$                0.00%1,130                    1,296                    1,600                  1,600                  101‐454‐5‐426‐17Uniforms1,600           ‐$                0.00%‐                        ‐                        500                     500                     101‐454‐5‐426‐23 Sand500               ‐$                0.00%‐                        698                       1,500                  1,500                  101‐454‐5‐427‐01 Travel & Lodging1,500           ‐$                0.00%545                       1,278                    1,500                  1,500                  101‐454‐5‐427‐02 Registration & Training1,500           ‐$                0.00%1,302                    732                       1,400                  1,400                  101‐454‐5‐428‐01 Telephone1,400           ‐$                0.00%515                       1,663                    3,000                  3,000                  101‐454‐5‐428‐03 Heat3,000           ‐$                0.00%1,661                    2,044                    2,200                  2,200                  101‐454‐5‐428‐05 Hauling Service2,200           ‐$                0.00%100                       200                       450                     450                     101‐454‐5‐429‐01 Membership & Dues450               ‐$                0.00%180                       205                       700                     700                     101‐454‐5‐429‐08 Postage300               (400)$              ‐57.14%75,395                 79,195                 85,010               85,010              Total Other Expenditures93,077         8,067$           9.49%45,856                 98,580                 84,500               84,500               101‐454‐5‐930‐00 Machinery & Auto Equipment119,500       35,000$         41.42%3,502                    ‐                        ‐                      ‐                      101‐454‐5‐950‐01 Capital less than $5,000‐                ‐$                0.00%49,358                 98,580                 84,500               84,500              Total Capital Expenditures119,500       35,000$         41.42%485,026               560,858               581,736             587,056            Total Expenditures643,259       56,203$         9.57%29DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %LIBRARY500                       21,312                 ‐                      ‐                      101‐455‐4‐334‐10 Private Grants/Donations‐                ‐$                0.00%17,500                 17,500                 17,500               17,500               101‐455‐4‐339‐00 In Lieu of Taxes17,500         ‐$                0.00%17,652                 ‐                        ‐                      ‐                      101‐455‐4‐446‐08 Reimbursed Expense‐                ‐$                0.00%1,271                    287                       1,000                  1,000                  101‐455‐4‐662‐01 Rental Income1,000           ‐$                0.00%4,073                    4,784                    4,500                  4,500                  101‐455‐4‐669‐01 Miscellaneous4,500           ‐$                0.00%40,996                 43,883                 23,000               23,000              Total Revenue23,000         ‐$                0.00%520,250               517,605               509,051             520,184             101‐455‐5‐101‐00 Regular Pay522,364       2,180$           0.42%70,176                 75,359                 79,913               79,913               101‐455‐5‐101‐01 Temporary Pay79,913         ‐$                0.00%1,079                    228                       1,000                  1,000                  101‐455‐5‐101‐04 Overtime Pay1,000           ‐$                0.00%314                       162                       600                     600                     101‐455‐5‐101‐10 Wellness Benefit900               300$                50.00%41,315                 41,534                 46,314               46,314               101‐455‐5‐120‐00 FICA47,384         1,070$           2.31%29,660                 29,712                 31,530               31,530               101‐455‐5‐121‐09 Retirement32,369         839$               2.66%68,693                 86,337                 92,370               92,370               101‐455‐5‐123‐00 Group Insurance77,894         (14,476)$        ‐15.67%2,220                    2,359                    2,831                  2,831                  101‐455‐5‐130‐00 Workmans Compensation2,562           (269)$             ‐9.50%733,707               753,295               763,609             774,742            Total Personnel Services764,386       (10,356)$        ‐1.34%326                       20,834                 1,000                  1,000                  101‐455‐5‐367‐01 Grant Expenditures1,000           ‐$                0.00%8,088                    7,105                    8,526                  8,526                  101‐455‐5‐421‐00 Insurance7,894           (632)$             ‐7.41%49,804                 53,231                 54,000               54,000               101‐455‐5‐422‐08 Computer Services38,175         (15,825)$        ‐29.31%508                       325                       600                     600                     101‐455‐5‐423‐05 Advertising/Promotion Fees600               ‐$                0.00%1,020                    1,721                    1,800                  1,800                  101‐455‐5‐424‐01 Equipment Rental1,800           ‐$                0.00%10,410                 11,183                 10,000               10,000               101‐455‐5‐425‐04 Maintenance Equipment13,560         3,560$           35.60%3,799                    5,313                    5,000                  5,000                  101‐455‐5‐425‐05 Maintenance Buildings5,500           500$                10.00%467                       1,468                    800                     800                     101‐455‐5‐426‐01 Office Supplies800               ‐$                0.00%15,327                 14,722                 14,000               14,000               101‐455‐5‐426‐03 General Supplies15,000         1,000$           7.14%3,257                    9,700                    3,000                  3,000                  101‐455‐5‐426‐04 Cleaning Supplies3,000           ‐$                0.00%6,815                    3,047                    4,000                  4,000                  101‐455‐5‐427‐01 Travel & Lodging4,000           ‐$                0.00%‐                        1,731                    3,000                  3,000                  101‐455‐5‐427‐02 Registration & Training3,000           ‐$                0.00%3,885                    3,474                    5,500                  5,500                  101‐455‐5‐428‐01 Telephone5,500           ‐$                0.00%66,702                 69,067                 66,000               66,000              101‐455‐5‐428‐02 Electric & Water66,000         ‐$                0.00%18,000                 396                       8,000                  8,000                  101‐455‐5‐429‐03 Cleaning Services‐                (8,000)$          ‐100.00%3,284                    4,946                    4,800                  4,800                  101‐455‐5‐429‐08 Postage4,800           ‐$                0.00%191,692               208,264               190,026             190,026            Total Other Expenditures170,629       (19,397)$        ‐10.21%‐                        ‐                        ‐                      ‐                      101‐455‐5‐911‐00 Building & Structure175,000       175,000$       N/A110,249               ‐                        ‐                      ‐                      101‐455‐5‐920‐00 Furniture & Equipment‐                ‐$                0.00%13,179                 6,953                    ‐                      ‐                      101‐455‐5‐950‐01 Capital less than $5,000‐                ‐$                0.00%53,200                 55,569                 56,300               56,300               101‐455‐5‐950‐02 Adult Reading Level Books52,450         (3,850)$          ‐6.84%18,807                 18,872                 19,000               19,000               101‐455‐5‐950‐03 Children Reading Level Books19,380         380$               2.00%22,119                 23,186                 23,700               23,700               101‐455‐5‐950‐04 Audio/Visual Material24,700         1,000$           4.22%8,572                    8,578                    8,500                  8,500                  101‐455‐5‐950‐05 Periodicals/Subscriptions8,500           ‐$                0.00%6,269                    6,951                    7,250                  7,250                  101‐455‐5‐950‐06 Large Print Books7,395           145$               2.00%8,952                    8,883                    8,900                  8,900                  101‐455‐5‐950‐07 Young Adult Reading Level Book9,078           178$               2.00%‐                        ‐                        ‐                      ‐                      101‐455‐5‐950‐08 E‐Books21,800         21,800$         #DIV/0!241,347               128,992               123,650             123,650            Total Capital Expenditures318,303       194,653        157.42%1,166,746            1,090,552            1,077,285          1,088,418         Total Expenditures1,253,318    164,900$       15.15%30DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %APPROPRIATION/SUBSIDIES30,352                 69,905                 100,000             100,000             101‐495‐5‐466‐01 Economic Incentive Grant‐                (100,000)$      ‐100.00%25,000                 25,000                 25,000               25,000               101‐495‐5‐856‐03 Community Cultural Subsidy35,000         10,000$         40.00%8,000                    8,000                    8,000                  8,000                  101‐495‐5‐856‐04 Community Band Subsidy8,000           ‐$                0.00%5,000                    5,200                    5,200                  5,200                  101‐495‐5‐856‐05 Safe Ride5,200           ‐$                0.00%75,000                 78,000                 80,000               80,000               101‐495‐5‐856‐07 Brookings Area Transit Authority80,000         ‐$                0.00%10,000                 10,000                 9,000                  9,000                  101‐495‐5‐856‐09 Brkngs Regional Humane Society‐                (9,000)$          ‐100.00%22,000                 22,000                 16,500               16,500               101‐495‐5‐856‐10 Brkngs Domestic Abuse Shelter17,500         1,000$           6.06%‐                        ‐                        4,000                  4,000                  101‐495‐5‐856‐12 Brookings Farmers Market4,000           ‐$                0.00%207,264               207,200               190,000             190,000             101‐495‐5‐856‐37 School District Subsidy190,000       ‐$                0.00%75,000                 75,000                 75,000               75,000               101‐495‐5‐856‐69 Boys & Girls Club Subsidy75,000         ‐$                0.00%2,500                    3,000                    3,000                  3,000                  101‐495‐5‐856‐70 Brkgs County Youth Mentoring 4,000           1,000$           33.33%‐                        ‐                        ‐                      ‐                     Brookings Empowerment Project2,500           2,500$           N/A‐                        ‐                        ‐                      ‐                     Buy South Dakota‐                ‐$                0.00%‐                        ‐                        ‐                      ‐                     Helpline Center‐                ‐$                0.00%195,000               195,000               153,000             153,000             101‐495‐5‐856‐73 Brookings Economic Dev Corp215,000       62,000$         40.52%655,116               698,305               668,700             668,700            Total Other Expenditures636,200       (32,500)$        ‐4.86%229,650               229,680               230,611             230,611             101‐495‐7‐899‐01 Transfer out to Airport239,000       8,389$           3.64%‐                        ‐                        ‐                      ‐                      101‐495‐7‐899‐03 Transfer out to Swiftel‐                ‐$                0.00%1,653,356            70,562                 101‐495‐7‐899‐05 Transfer Out to 75% fund‐$                0.00%‐                        13,107                 15,414               15,414               101‐495‐7‐899‐24 Transfer to Public Art Fund15,002         (412)$             ‐2.67%1,883,006            313,349               246,025             246,025            Total Transfers Out254,002       7,977$           3.24%2,538,122            1,011,654            914,725             914,725            Total Expenditures890,202       (24,523)$        ‐2.68%31DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %25% SALES & USE TAX1,631,337            1,634,476            1,655,000          1,655,000          212‐000‐4‐113‐02 Sales & Use Tax1,704,650    49,650$         3.00%‐                        14,956                 ‐                      ‐                      212‐000‐4‐334‐09 Grants24,000         24,000$         0.00%32,481                 ‐                        ‐                      ‐                      212‐000‐4‐441‐08 Wildfire Reimbursement‐                ‐$                0.00%3,307                    56                         3,000                  3,000                  212‐000‐4‐661‐00 Interest Income3,000           ‐$                0.00%3,851                    5,533                    3,500                  3,500                  212‐000‐4‐661‐01 Money Market Interest3,400           (100)$             ‐2.86%‐                        ‐                        ‐                      ‐                      212‐000‐4‐664‐00 Sale of Fixed Assets‐                ‐$                0.00%1,670,976            1,655,020            1,661,500          1,661,500         Total Revenue1,735,050    73,550$         4.43%‐                        ‐                        124,000             118,000             212‐000‐6‐700‐17 Transfer In‐                (118,000)$      ‐100.00%‐                        ‐                        124,000             118,000            Total Transfers In‐                (118,000)$      ‐100.00%1,670,976            1,655,020            1,785,500          1,779,500         Total Revenue & Transfers In1,735,050    (44,450)         ‐2.50%7,588                    17,476                 80,000               9,000                  212‐000‐5‐466‐01 Economic Incentive Grant‐                (9,000)$          ‐100.00%147,499               308,000             308,000             212‐000‐5‐425‐14 Chip Seal311,000       3,000$           0.97%7,588                    164,975               388,000             317,000            Total Other Expenditures311,000       (6,000)$          ‐1.89%‐                        ‐                        212‐000‐5‐910‐00 Land‐$                0.00%‐                        13,044                 ‐                      ‐                      212‐000‐5‐911‐01 Building & Structures Fire74,000         74,000$         0.00%Remodel S. Station / 45,000Repl overhead door training 2 10,000Half of HVAC for 3rd Ave Station 10,000Repl 22nd station heater 9,000‐                        ‐                        3,700                  3,700                  212‐000‐5‐911‐02 Building & Structures Police10,000         6,300$           170.27%Half of HVAC for 3rd Ave Station 10,000‐                        15,536                 ‐                      ‐                      212‐000‐5‐920‐00 Furniture & Equipment‐                ‐$                0.00%‐                        94,471                 208,000             160,000             212‐000‐5‐930‐01 Machinery & Auto & Equip Fire11,200         (148,800)$      ‐93.00%USAR Gear / 10,000Computer / 1,200‐                        250,273               73,255               73,255               212‐000‐5‐930‐02 Machinery & Auto & Equip Police192,385       119,130$       162.62%Interview Rm recording/24,000In car video / 12,000IT equip per IT list / 24,700Office furniture / 1,5852 cars  Vehicle Equipment / 14,100Replace Tahoe / 40,0002/38,000 2 car / 76,000‐                        ‐                        43,000               43,000               212‐000‐5‐940‐01 Other Capital ‐ Fire(43,000)$        ‐100.00%‐                        ‐                        125,980             125,980             212‐000‐5‐940‐02 Other Capital ‐ Police201,115       75,135$         59.64%1 Sniper Rifle and scope / 6,00014/$860 Vest 50/50 grant  / 12,0401/$2,800 Radar   / 2,800Radios / 175,000taz/1,100; Tazors, 5,275‐                        244,689               712,892             724,284             212‐000‐5‐960‐00 Street & Sidewalk Improv 50/50 (213/212) 987,000       262,716$       36.27%70,770                 145,000             145,000             212‐000‐5‐960‐02 Street curb & gutter255,000       110,000$       75.86%32DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %‐                         ‐                         1,311,827          1,275,219         Total Capital Expenditures1,730,700    455,481$       35.72%906,550               ‐                        ‐                      ‐                      212‐000‐7‐899‐00 Transfer out General Fund‐                ‐$                0.00%251,800               ‐                        ‐                      ‐                      212‐000‐7‐899‐04 Transfer out‐Edgebrook‐                ‐$                0.00%207,618               193,000               257,000             257,000             212‐000‐7‐899‐10 Brkgs City 911‐2/3 call demand270,840       13,840$         5.39%‐                         1,490,829            212‐000‐7‐899‐20 Transfer Out‐$                0.00%‐                        20,703                 13,004               13,004               212‐000‐7‐899‐24 Transfer to Public Art Fund17,307         4,303$           33.09%1,365,968            1,704,532            270,004             270,004            Total Transfers Out288,147       18,143$         6.72%1,373,556            1,869,506            1,969,831          1,862,223         Total Expenditures2,329,847    467,624$       25.11%33DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %75% PUBLIC IMPROVE/SALES & USE TAX4,964,090            4,972,894            5,012,456          5,012,456          213‐000‐4‐113‐02 Sales & Use Tax5,162,830    150,374$       3.00%‐                        ‐                        713,000             729,116             213‐000‐4‐334‐02 Surface Trans Prog (STP) Grant729,116       ‐$                0.00%‐                        ‐                        90,000               90,000               213‐000‐4‐334‐09 Grants‐                (90,000)$        ‐100.00%‐                        ‐                        ‐                      ‐                      213‐000‐4‐441‐08 Wildfire Reimbursement‐                ‐$                0.00%‐                        352,887               ‐                      ‐                      213‐000‐4‐441‐09 Miscellaneous Reimbursement145,600       145,600$       N/A(905)                      4,393                    10,000               10,000               213‐000‐4‐661‐00 Interest Income10,000         ‐$                0.00%5,011                    11,222                 5,000                  20,000               213‐000‐4‐661‐01 Money Market Interest20,000         ‐$                0.00%‐                         5,900,000            ‐                      ‐                      213‐000‐4‐663‐50 Bond Proceeds‐                ‐$                0.00%4,968,196            11,241,396          5,830,456          5,861,572         Total Revenue6,067,546    205,974$       3.51%‐                        ‐                        ‐                      ‐                      213‐000‐6‐700‐01 Transfer in Liquor ‐                ‐$                0.00%‐                        ‐                        ‐                      ‐                      213‐000‐6‐700‐02 Transfer in Landfill‐                ‐$                0.00%189,805               590,000               528,709             528,709             213‐000‐6‐700‐03 Transfer in TIF Revenue406,200       (122,509)$      ‐23.17%‐                        ‐                        ‐                      ‐                      213‐000‐6‐700‐15 Transfer in (Airport)‐                ‐$                0.00%‐                        ‐                        ‐                      ‐                      213‐000‐6‐700‐16 Transfer in from BMU/Advance‐                ‐$                0.00%1,232,789            1,012,523            63,874               40,300               213‐000‐6‐700‐17 Transfer In ( special assessments)‐                (40,300)$        ‐100.00%1,422,594            1,602,523            592,583             569,009            Total Transfers In406,200       (162,809)$      ‐28.61%6,390,790            12,843,919          6,423,039          6,430,581         Total Revenue & Transfers In6,473,746    43,165$         0.67%44,974                 ‐                        ‐                      ‐                      213‐000‐5‐422‐03 Consulting‐                ‐$                0.00%‐                        147,499               ‐                      ‐                      213‐000‐5‐425‐14 Chip Seal‐                ‐$                0.00%‐                        17,500                 100,000             100,000             213‐000‐5‐466‐02 Job Creation Incentive‐                (100,000)$      ‐100.00%1,834,036            1,877,326            1,921,244          1,921,244          213‐000‐5‐470‐01 Bond Principal Payments1,975,610    54,366$         2.83%559,818               518,228               471,798             471,798             213‐000‐5‐470‐02 Bond Interest Payments420,557       (51,241)$        ‐10.86%495                       495                       1,200                  1,200                  213‐000‐5‐470‐03 Debt Service Costs1,200           ‐$                0.00%22,764                 52,429                 150,000             150,000             213‐000‐5‐856‐63 Economic Incentive Grant‐                (150,000)$      ‐100.00%100,000               100,000               100,000             100,000             213‐000‐5‐856‐72 Boys & Girls Club Capital Impv100,000       ‐$                0.00%150,000               150,000               150,000             150,000             213‐000‐5‐856‐76 SDSU Research Park150,000       ‐$                0.00%12,000                 ‐                        15,000               15,000               213‐000‐5‐856‐77 BATA Grant Match‐Bus15,000         ‐$                0.00%‐                         5,600,000            100,000             100,000            213‐000‐5‐856‐81SDSU Performing Arts Center II100,000       ‐$                0.00%‐                        50,000                 50,000               50,000               213‐000‐5‐856‐82 Brookings Health System50,000         ‐$                0.00%2,724,087            8,513,476            3,059,242          3,059,242         Total Other Expenditures2,812,367    (246,875)$      ‐8.07%‐                        502,247               100,000             100,000             213‐000‐5‐911‐00 Buildings (CRC 100,000/5)100,000       ‐$                0.00%27,867                 39,446                 9,687                  9,687                  213‐000‐5‐911‐01 Railroad Crossing Arms‐                (9,687)$          ‐100.00%48,000                 201,000             201,000             213‐000‐5‐910‐00 Land Purchase ‐ Citico‐                (201,000)$      ‐100.00%1,055                    ‐                        ‐                      ‐                      213‐000‐5‐940‐00 Other Capital‐                ‐$                0.00%‐                        ‐                        355,000             355,000             213‐000‐5‐940‐04 Park & Rec Improvements390,000       35,000$         9.86%‐                        ‐                        110,000             110,000             213‐000‐5‐940‐05 Bike lane/trail Improv ‐ eng74,000         (36,000)$        ‐32.73%‐                        248,261               709,320             709,320             213‐000‐5‐960‐00 Street & Sidewalk Improv 50/50 (213/212) 1,877,000    1,167,680$    164.62%‐                        586,099               1,663,901          163,901             213‐000‐5‐960‐01 STP grant expenditures2,936,000    2,772,099$    1691.33%‐                        144,188               145,000             145,000             213‐000‐5‐960‐02 street curb and gutter255,000       110,000$       75.86%‐                        469,098               22,700               22,700               213‐000‐5‐999‐47 Special Projects citico lot  & swift road360,000       337,300$       1485.90%28,922                 2,037,338            3,316,608          1,816,608         Total Capital Expenditures5,992,000    4,175,392$    229.85%925,700               ‐                        ‐                      ‐                      213‐000‐7‐899‐00 Transfer out General Fund‐                ‐$                0.00%91,844                 ‐                        114,500             114,500             213‐000‐7‐899‐01 Transfer Out to Airport169,950       55,450$         48.43%34DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %427,744                300,000                300,000             300,000             213‐000‐7‐899‐03 Transfer out‐Swiftel CIP300,000       ‐$                0.00%‐                        16,191                 21,572               21,572               213‐000‐7‐899‐24 Transfer to Public Art Fund34,440         12,868$         59.65%44,595                 1,588,137            ‐                      ‐                      213‐000‐7‐899‐25 Transfer out‐Main Ave S‐                ‐$                0.00%30,645                 56,829                 197,510             197,510             213‐000‐7‐899‐28 Transfer out to Edgebrook Golf63,600         (133,910)$      ‐67.80%900,000               ‐                        ‐                      ‐                      213‐000‐7‐899‐29 Transfer out Special Assmnt‐                ‐$                0.00%‐                        ‐                        ‐                      ‐                      213‐000‐7‐899‐30 Transfer out‐Nature Park‐                ‐$                0.00%275,000               365,000               ‐                      ‐                      213‐000‐7‐899‐31 Transfer Out to Gateway Proj‐                ‐$                0.00%2,695,528            2,326,157            633,582             633,582            Total Transfers Out567,990       (65,592)$        ‐10.35%5,448,537            12,876,971          7,009,432          5,509,432         Total Expenditures9,372,357    3,862,925$    70.11%35DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %E 911‐                        ‐                        ‐                      ‐                      214‐000‐4‐334‐09 Grants357,367               361,246               357,000             357,000             214‐000‐4‐338‐05 E‐911 Surcharge362,000       5,000$           1.40%125,000               96,500                 128,500             128,500             214‐000‐4‐338‐06 Brkgs County 1/3 call demand135,420       6,920$           5.39%2,590                    654                       500                     500                     214‐000‐4‐661‐01 Interest Income500               ‐$                0.00%484,957               458,401               486,000             486,000            Total Revenue497,920       11,920$         2.45%251,800               193,000               257,000             257,000             214‐000‐6‐700‐03 Brkgs City 2/3 call demand270,840       13,840$         5.39%251,800               193,000               257,000             257,000            Total Transfers In270,840       13,840$         5.39%736,757               651,401               743,000             743,000            Total Revenue & Transfers In768,760       25,760$         3.47%414,389               444,467               456,616             456,616             214‐000‐5‐101‐00 Regular Pay492,183       35,567$         7.79%‐                        ‐                        8,500                  8,500                  214‐000‐5‐101‐01 Temporary Pay‐                (8,500)$          ‐100.00%20,073                 31,941                 11,085               11,085               214‐000‐5‐101‐04 Overtime Pay15,000         3,915$           35.32%‐                        ‐                        300                     300                     214‐000‐5‐101‐10 Wellness Benefit300               ‐$                0.00%31,397                 32,032                 36,728               36,728               214‐000‐5‐120‐00 FICA37,380         652$               1.78%26,056                 26,213                 28,296               28,296               214‐000‐5‐121‐09 Retirement29,318         1,022$           3.61%76,638                 63,520                 113,605             113,605             214‐000‐5‐123‐00 Group Insurance107,710       (5,895)$          ‐5.19%1,027                    1,058                    1,984                  1,984                  214‐000‐5‐130‐00 Workmans Compensation1,984           ‐$                0.00%569,580               599,231               657,114             657,114            Total Personnel Services683,875       26,761$         4.07%2,094                    7,701                    4,400                  4,400                  214‐000‐5‐422‐02 Professional Fees4,689           289$               6.57%52,095                 55,091                 59,500               59,500               214‐000‐5‐422‐06 Database Services59,500         ‐$                0.00%8,302                    6,188                    9,000                  9,000                  214‐000‐5‐424‐01 Equipment Rental13,800         4,800$           53.33%6,751                    1,614                    3,000                  3,000                  214‐000‐5‐425‐04 Repair & Maintenance Equipment3,000           ‐$                0.00%1,254                    2,446                    5,000                  5,000                  214‐000‐5‐425‐06 Maintenance Radio5,000           ‐$                0.00%499                       1,001                    1,000                  1,000                  214‐000‐5‐426‐01 Office Supplies1,000           ‐$                0.00%2,082                    1,559                    2,000                  2,000                  214‐000‐5‐426‐03 General Supplies2,000           ‐$                0.00%83                         ‐                        200                     200                     214‐000‐5‐426‐09 Subscriptions/Books200               ‐$                0.00%946                       1,102                    2,000                  2,000                  214‐000‐5‐426‐17 Uniforms2,000           ‐$                0.00%1,665                    180                       3,000                  3,000                  214‐000‐5‐427‐01 Travel & Lodging3,000           ‐$                0.00%2,460                    1,771                    2,200                  2,200                  214‐000‐5‐427‐02 Registration & Training3,200           1,000$           45.45%5,567                    2,400                    2,400                  2,400                  214‐000‐5‐428‐01 Telephone2,400           ‐$                0.00%‐                        1,147                    900                     900                     214‐000‐5‐429‐01 Membership & Dues900               ‐$                0.00%83,798                 82,198                 94,600               94,600              Total Other Expenditures100,689       6,089$           6.44%‐                        919                       ‐                      ‐                      214‐000‐5‐911‐00 Buildings & Structures‐                ‐$                0.00%4,050                    ‐                        ‐                      ‐                      214‐000‐5‐920‐00 Furniture and Small Equipment‐                ‐$                0.00%‐                        3,800                    9,550                  9,550                  214‐000‐5‐940‐00 Software & Support9,647           97$                  1.02%‐                        ‐                        3,000                  3,000                  214‐000‐5‐950‐01 Capital less than $5,0003,780           780$                26.00%4,050                    4,719                    12,550               12,550              Total Capital Expenditures13,427         877$               6.99%‐                        ‐                        ‐                      ‐                      214‐000‐7‐899‐00 Transfer out to General Fund‐                ‐$                0.00%‐                        ‐                        ‐                      ‐                      214‐000‐7‐899‐20 Transfer Out 75% S&U Fund‐                ‐$                0.00%‐                        ‐                        ‐                      ‐                     Total Transfers Out‐                ‐$                0.00%657,428               686,148               764,264             764,264            Total Expenditures797,991       33,727$         4.41%36DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %SWIFTEL CENTER1,063,060            927,260               1,373,009          1,252,749          224‐000‐4‐446‐03 F&B Revenue1,302,428    49,679$         3.97%191,486               246,613               216,258             257,584             224‐000‐4‐446‐08 Reimbursed Labor307,581       49,997$         19.41%‐                        294,600               ‐                      ‐                      224‐000‐4‐663‐50 Debt Proceeds‐                ‐$                0.00%174,774               190,865               191,880             205,283             224‐000‐4‐669‐01 Sponsorships,Signage,Name, Etc.189,900       (15,383)$        ‐7.49%340,022               358,370               422,616             418,052             224‐000‐4‐669‐02 Miscellaneous Revenues390,845       (27,207)$        ‐6.51%289,346               144,368               259,039             137,357             224‐000‐4‐848‐12 Facility Rent & Promotions227,625       90,268$         65.72%2,058,688            2,162,076            2,462,802          2,271,025         Total Revenue2,418,379    147,354$       6.49%‐                        ‐                        ‐                      ‐                      224‐000‐6‐700‐00 Transfer in from General Fund‐                ‐$                0.00%427,744               300,000               300,000             300,000             224‐000‐6‐700‐04 Transfer in Sales & Use Tax300,000       ‐$                0.00%375,000               404,950               409,441             409,441             224‐000‐6‐700‐13 Transfer in 3rd B475,089       65,648$         16.03%802,744               704,950               709,441             709,441            Total Transfers In775,089       65,648$         9.25%2,861,432            2,867,026            3,172,243          2,980,466         Total Revenue & Transfers In3,193,468    213,002$       7.15%707,823               790,261               827,302             794,838             224‐000‐5‐101‐02 Personnel Services833,899       39,061$         4.91%590,654               609,955               655,296             636,821            224‐000‐5‐101‐03Other Personnel Expenses790,178       153,357$       24.08%78,664                 141,781               102,601             146,243             224‐000‐5‐422‐03 Professional & Contract Labor75,187         (71,056)$        ‐48.59%101,989               103,479               106,621             106,265             224‐000‐5‐422‐07 Contracted Services108,374       2,109$           1.98%163,876               71,621                 110,721             73,154               224‐000‐5‐423‐01 Advertising & Marketing66,370         (6,784)$          ‐9.27%127,241               133,332               161,134             165,408             224‐000‐5‐424‐06 Occupancy151,437       (13,971)$        ‐8.45%25,754                 27,835                 26,650               18,555               224‐000‐5‐427‐01 Travel and Motor Vehicle30,050         11,495$         61.95%116,218               137,194               134,230             164,199             224‐000‐5‐428‐02 Utilities147,507       (16,692)$        ‐10.17%168,821               122,139               313,492             229,917             224‐000‐5‐429‐09 Services/Operations277,991       48,074$         20.91%355,777               281,430               399,381             377,358             224‐000‐5‐446‐03 F&B Expenses387,225       9,867$           2.61%‐                        16,500                 ‐                      ‐                      224‐000‐5‐470‐02 Interest‐                ‐$                0.00%21,177                 19,898                 34,815               22,574               224‐000‐5‐669‐02 General Administrative25,250         2,676$           11.85%2,457,994            2,455,426            2,872,243          2,735,332         Total Other Expenditures2,893,468    158,136$       5.78%1,543,369            463,029               300,000             300,000             224‐000‐5‐940‐01 Capital300,000       ‐$                0.00%1,543,369            463,029               300,000             300,000            Total Capital Expenditures300,000       ‐$                0.00%‐                        ‐                        214‐000‐7‐899‐24 Transfer to Public Art Fund‐                ‐$                0.00%‐                        ‐                        ‐                      ‐                     Total Transfers Out‐                ‐$                0.00%4,001,363            2,918,455            3,172,243          3,035,332         Total Expenditures3,193,468    158,136$       5.21%37DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %LIBRARY FINES31,224                 19,449                 25,000               25,000               226‐000‐4‐559‐00 Fines ‐ Library25,000         ‐$                0.00%51                         55                         ‐                      ‐                      226‐000‐4‐661‐00 Interest ‐ Investments‐                ‐$                0.00%5,065                    ‐                        ‐                      ‐                      226‐000‐4‐669‐02 Other ‐ Misc.‐                ‐$                0.00%(12,000)                ‐                        ‐                      ‐                      226‐000‐4‐899‐99 Other Revenue‐                ‐$                0.00%24,340                 19,505                 25,000               25,000              Total Revenues25,000         ‐$                0.00%‐                        12,000                 ‐                      ‐                      226‐000‐6‐700‐15 Transfer in from Donations‐                ‐$                0.00%‐                        12,000                 ‐                      ‐                     Total Transfers In‐                ‐                 ‐              24,340                 31,505                 25,000               25,000              Total Revenue & Transfers In25,000         ‐                 031,807                 19,404                 30,000               30,000               226‐000‐5‐899‐99 Other Expenses30,000         ‐$                0.00%31,807                 19,404                 30,000               30,000              Total Expenditures30,000         ‐$                0.00%LIBRARY DONATIONS23,509                 26,272                 35,000               35,000               227‐000‐4‐446‐10 Donations35,000         ‐$                0.00%(99)                        399                       500                     500                     227‐000‐4‐661‐00 Interest ‐ Investments500               ‐$                0.00%(5,065)                  ‐                        ‐                      227‐000‐4‐669‐02 Other ‐ Misc.‐$                018,345                 26,670                 35,500               35,500              Total Revenues35,500         ‐$                0.00%25,733                 17,200                 33,000               33,000               227‐000‐5‐899‐99 Other Expenses33,000         ‐$                0.00%25,733                 17,200                 33,000               33,000              Total Other Expenditures33,000         ‐$                0.00%‐                        12,000                 214‐000‐7‐899‐24 Transfer to Fines Fund‐                  ‐$                  0.00%‐                        12,000                 ‐                      ‐                     Total Transfers Out‐                ‐                 ‐              25,733                 29,200                 33,000               33,000              Total Expenditures33,000         ‐                 ‐              38DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %SPECIAL ASSESSMENT14                         136                       ‐                      ‐                      280‐000‐4‐661‐00 Interest Income‐                ‐$                0.00%1,885                    5,250                    18,000               18,000               280‐000‐4‐661‐01 Money Market Interest Income5,250           (12,750)$        ‐70.83%4,006                    73,939                 95,710               95,710               280‐000‐4‐663‐43 Special Assessment Deferred‐                (95,710)$        ‐100.00%8,833                    51                         8,800                  8,800                  280‐000‐4‐663‐44 Special Assessment Interest4,440           (4,360)$          ‐49.55%121,471               126,663               68,435               68,435               280‐000‐4‐663‐45 Special Assessment Current66,290         (2,145)$          ‐3.13%‐                        ‐                        ‐                      ‐                      280‐000‐4‐663‐46 Special Assessment Delinquent‐                ‐$                0.00%‐                        ‐                        ‐                      ‐                      280‐000‐4‐663‐47 Special Assessment Swr Hook Up‐                ‐$                0.00%48                         ‐                        ‐                      ‐                      280‐000‐4‐663‐48 Penalty‐                ‐$                0.00%‐                        ‐                        ‐                      ‐                      280‐000‐4‐663‐50 Bond Proceeds‐                ‐$                0.00%136,257               206,039               190,945             190,945            Total Revenues75,980         (114,965)$      ‐60.21%‐                        ‐                        ‐                      ‐                      280‐000‐6‐700‐08 Transfer in from BMU‐                ‐$                0.00%152,618               ‐                        ‐                      ‐                      280‐000‐6‐700‐17 Transfer In‐                ‐$                0.00%900,000               ‐                        ‐                      ‐                      280‐000‐6‐700‐20 Transfer in‐Sales & Use Tax‐                ‐$                0.00%1,052,618            ‐                        ‐                      ‐                     Total Transfers In‐                ‐$                0.00%1,188,875            206,039               190,945             190,945            Total Revenues & Transfers In75,980         (114,965)$      ‐60.21%2,494                    ‐                        ‐                      ‐                      280‐000‐5‐429‐09 Miscellaneous‐$                0.00%‐                        133,328               ‐                      ‐                      280‐000‐5‐429‐18 Bad Debt Expense‐                ‐$                0.00%73,811                 95,262                 1,650,000          1,650,000          280‐000‐5‐960‐00 Street & Sidewalk Improvements150,000       (1,500,000)$  ‐90.91%‐                        ‐                        ‐                      ‐                      280‐000‐5‐960‐04 Sewer Line Extension‐                ‐$                0.00%76,305                 228,590               1,650,000          1,650,000         Total Capital Expenditures150,000       (1,500,000)    ‐90.91%600,163               50,000                 63,874               151,266             280‐000‐7‐899‐20 Transfer to 75% Sales Tax‐                (151,266)$      ‐100.00%600,163               50,000                 63,874               151,266            Total Transfers Out‐                (151,266)$      ‐100.00%676,468               278,590               1,713,874          1,801,266         Total Expenditures150,000       (1,651,266)$  ‐91.67%39DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %STORM DRAINAGE738,328               787,900               828,120             828,120             282‐000‐4‐112‐01 Drainage Fees868,000       39,880$         4.82%2,016                    435                       3,700                  3,700                  282‐000‐4‐112‐02 Delinquent Drainage Fees1,220           (2,480)$          ‐67.03%118,596               125,591               125,000             125,000             282‐000‐4‐112‐03 Drainage Fees/Direct Billing131,250       6,250$           5.00%624                       789                       625                     625                     282‐000‐4‐112‐04 Drainage Fees Interest705               80$                  12.80%6,360                    162                       ‐                      ‐                      282‐000‐4‐661‐00 Interest Income‐                ‐$                0.00%2,753                    6,160                    2,750                  2,750                  282‐000‐4‐661‐01 Money Market Interest Income4,450           1,700$           61.82%32,515                 ‐                        ‐                      ‐                      282‐000‐4‐663‐50 Proceeds SRF Loan‐                ‐$                0.00%‐                        ‐                        ‐                      ‐                      282‐000‐4‐664‐00 Sale of Fixed Assets‐                ‐$                0.00%‐                        3,000                    ‐                      ‐                      282‐000‐4‐669‐02 Miscellaneous‐                ‐$                0.00%901,192               924,035               960,195             960,195            Total Revenue1,005,625    45,430$         4.73%‐                        ‐                        ‐                      ‐                      282‐000‐6‐700‐17 Transfer In‐                ‐$                0.00%‐                        ‐                        ‐                      ‐                     Total Transfers In‐                ‐$                0.00%901,192               924,035               960,195             960,195            Total Revenue & Transfers In1,005,625    45,430$         4.73%43,524                 60,473                 65,440               65,440               282‐000‐5‐101‐00Regular Pay67,225         1,785$           2.73%13,823                 14,446                 18,000               18,000               282‐000‐5‐101‐01 Temporary Pay18,000         ‐$                0.00%377                       (355)                      1,000                  1,000                  282‐000‐5‐101‐04 Overtime Pay1,000           ‐$                0.00%210                       180                       200                     200                     282‐000‐5‐101‐07 Clothing Allowance200               ‐$                0.00%4,383                    4,422                    6,510                  6,510                  282‐000‐5‐120‐00 FICA6,731           221$               3.39%2,633                    2,611                    4,026                  4,026                  282‐000‐5‐121‐09 Retirement4,119           93$                  2.31%918                       486                       5,011                  5,011                  282‐000‐5‐123‐00 Group Insurance5,019           8$                    0.16%2,143                    1,872                    3,218                  3,218                  282‐000‐5‐130‐00 Workmans Compensation3,537           319$               9.91%68,011                 84,136                 103,405             103,405            Total Personnel Services105,831       2,426$           2.35%54                         70                         84                       84                       282‐000‐5‐421‐00 Insurance311               227$                270.24%96,073                 40,651                 150,000             150,000             282‐000‐5‐422‐03 Consulting/Engineering200,000       50,000$         33.33%529                       350                       1,000                  1,000                  282‐000‐5‐425‐04 Maintenance Equipment1,000           ‐$                0.00%56,982                 100,325               85,000               85,000               282‐000‐5‐425‐10 Maintenance Storm Sewer85,000         ‐$                0.00%113                       ‐                        1,200                  1,200                  282‐000‐5‐429‐07 Miscellaneous1,200           ‐$                0.00%793                       823                       2,500                  2,500                 282‐000‐5‐429‐09 Miscellaneous2,500           ‐$                0.00%124,046               136,182               140,331             140,331             282‐000‐5‐470‐11 Principal Payment‐SRF Loan144,610       4,279$           3.05%97,701                 88,693                 85,580               85,580               282‐000‐5‐470‐12 Interest Payment‐SRF Loan80,320         (5,260)$          ‐6.15%376,291               367,093               465,695             465,695            Total Other Expenditures514,941       49,246$         10.57%‐                        ‐                        ‐                      ‐                      282‐000‐5‐910‐00 Land‐                ‐$                0.00%‐                        ‐                        ‐                      ‐                      282‐000‐5‐930‐00 Machinery & Auto Equipment‐                ‐$                0.00%299,461               163,577               2,540,000          1,755,000          282‐000‐5‐980‐00 Storm Sewer Improvements775,000       (980,000)$      ‐55.84%299,461               163,577               2,540,000          1,755,000         Total Capital Expenditures775,000       (980,000)$      ‐55.84%‐                        ‐                        ‐                      ‐                      282‐000‐7‐899‐05 Transfer Out‐                ‐$                0.00%‐                        ‐                        ‐                      ‐                     Total Transfers Out‐                ‐$                0.00%743,763               614,806               3,109,100          2,324,100         Total Expenditures1,395,772    (928,328)$      ‐39.94%40DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %3rd PENNY SALES TAX935,022               914,658               950,000             950,000             284‐000‐4‐113‐01 Sales & Use Tax969,000       19,000$         2.00%10,068                 ‐                        ‐                      2,790                  284‐000‐4‐441‐09 Miscellaneous‐                (2,790)$          0.00%‐                        75                         ‐                      ‐                      284‐000‐4‐661‐00 Interest Income‐                ‐$                0.00%1,598                    2,697                    1,500                  1,500                  284‐000‐4‐661‐01 Money Market Interest Income3,000           1,500$           100.00%946,688               917,430               951,500             954,290            Total Revenue972,000       17,710$         1.86%‐                        ‐                        30,000               30,000               284‐000‐6‐700‐01 Transfer in Liquor Fund‐                (30,000)$        0.00%‐                      ‐                      284‐000‐6‐700‐17 Transfer in Electric‐                ‐$                0.00%‐                      ‐                      284‐000‐6‐700‐18 Transfer in Telephone‐                ‐$                0.00%‐                        ‐                        30,000               30,000              Total Transfers In‐                (30,000)$        0.00%946,688               917,430               981,500             984,290            Total Revenue & Transfers In972,000       (12,290)$        ‐1.25%‐                        13,807                 28,884               28,884               284‐000‐5‐422‐07 Televised Contracted Services15,000         (13,884)$        ‐48.07%‐                        8,306                    16,500               16,500               284‐000‐5‐422‐08 Website Contracted Services‐                (16,500)$        ‐100.00%1,909                    ‐                        6,600                  6,600                  284‐000‐5‐427‐01 Travel & Lodging‐                (6,600)$          ‐100.00%9,152                    9,426                    9,450                  9,450                  284‐000‐5‐429‐01 First District Membership ‐                (9,450)$          ‐100.00%210,000               262,500               205,000             205,000             284‐000‐5‐429‐21 Convention and Visitors Bureau269,500       64,500$         31.46%27,000                 27,000                 57,000               57,000               284‐000‐5‐856‐02 Brookings Chamber Promotional57,000         ‐$                0.00%10,989                 11,000                 11,000               14,200               284‐000‐5‐856‐11 Christmas Decorations ‐                (14,200)$        ‐100.00%‐                        925                       ‐                      ‐                      284‐000‐5‐856‐13 Mental Health Task Force‐                ‐$                0.00%‐                        ‐                        ‐                      ‐                      284‐000‐5‐856‐29 Open Government Forum‐                ‐$                0.00%15,000                 15,000                 15,000               15,000               284‐000‐5‐856‐48 4th of July Fireworks Display15,000         ‐$                0.00%‐                        17,454                 50,000               50,000               284‐000‐5‐856‐49 SDSU Student Visitor Promotion50,000         ‐$                0.00%7,436                    150,718               10,000               10,000               284‐000‐5‐856‐65 Promotion of City10,000         ‐$                0.00%30,000                 25,000                 30,000               30,000               284‐000‐5‐856‐72 Downtown at Sundown30,000         ‐$                0.00%‐                        20,000                 62,000               62,000               284‐000‐5‐856‐73 Brookings Economic Dev Corp‐                (62,000)$        ‐100.00%25,000                 25,000                 ‐                      ‐                      284‐000‐5‐856‐74 Brookings Downtown Inc.‐                ‐$                0.00%42,734                 63,972                 50,000               50,000               284‐000‐5‐856‐78 Downtown Acceleration Program50,000         ‐$                0.00%10,000                 ‐                        ‐                      ‐                      284‐000‐5‐856‐79 Spark Brookings, LLC‐$                0.00%10,000                 ‐                        10,000               10,000               284‐000‐5‐856‐80 SD Humanities Council‐                (10,000)$        N/A‐                        6,161                    ‐                      574,172             284‐000‐5‐999‐47 Special Projects ‐ CRC Remodel‐                (574,172)$      ‐100.00%399,220               656,270               561,434             1,138,806         Total Other Expenditures496,500       (642,306)$      ‐56.40%375,000               404,950               409,441             409,441             284‐000‐7‐899‐03 Transfer out to Swiftel Center475,089       65,648$         16.03%375,000               404,950               409,441             409,441            Total Transfers Out475,089       65,648$         16.03%774,220               1,061,220            970,875             1,548,247         Total Expenditures971,589       (576,658)$      ‐37.25%41DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %PILLOW TAX262,932               242,772               400,000             400,000             285‐000‐4‐113‐01 Pillow Tax400,000       ‐$                0.00%‐                        ‐                        ‐                      ‐                      285‐000‐4‐441‐08 Reimbursed Expense‐                ‐$                0.00%306                       646                       350                     350                     285‐000‐4‐661‐01 Money Market Interest Income500               150$                42.86%263,238               243,417               400,350             400,350            Total Revenue400,500       150$               0.04%5,128                    4,933                    5,500                  5,500                  285‐000‐5‐429‐07 Miscellaneous5,500           ‐$                0.00%210,000               217,500               280,000             280,000             285‐000‐5‐429‐21 Convention & Visitors Bureau230,000       (50,000)$        ‐17.86%215,128               222,433               285,500             285,500            Total Expenditures235,500       (50,000)$        ‐17.51%Public Art Fund50                         ‐                        ‐                      ‐                      290‐000‐4‐446‐10 Donations‐                ‐$                0.00%‐                        ‐                        ‐                      ‐                      290‐000‐4‐661‐00 Interest Income‐                ‐$                0.00%50                         ‐                        ‐                      ‐                     Total Revenue‐                ‐$                0.00%54,786                 56,401               56,401               290‐000‐6‐700‐17 Transfer In70,408         14,007$         24.83%‐                        54,786                 56,401               56,401              Total Transfers In70,408         14,007$         24.83%50                         54,786                 56,401               56,401              Total Revenue & Transfers In70,408         14,007$         24.83%‐                        ‐                        290‐000‐5‐940‐00Other Capital‐                        ‐                        ‐                      ‐                     Total Expenditures‐                0042DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %TIF DIST #1 DEBT SERVICE/INNOVA355,439               415,023               425,000             425,000             314‐000‐4‐111‐04 Current TIF Taxes435,500       10,500$         2.47%‐                        ‐                        ‐                      ‐                      314‐000‐4‐111‐05 Delinquent TIF Taxes‐                ‐$                0.00%4                           16                         ‐                      ‐                      314‐000‐4‐119‐01 TIF Penalty‐                ‐$                0.00%355,443               415,040               425,000             425,000            Total Revenue435,500       10,500$         2.47%28,008                 28,858                 380,000             380,000             314‐000‐5‐601‐00 Principal Payment390,500       10,500$         2.76%52,725                 43,730                 45,000               45,000               314‐000‐5‐602‐00 Interest Payment45,000         ‐$                0.00%80,733                 72,587                 425,000             425,000            Total Debt Service435,500       10,500$         2.47%‐                        ‐                        314‐000‐7‐899‐00 Transfer out General Fund‐$                0.00%‐                        ‐                        ‐                      ‐                     Total Transfers Out‐                ‐$                0.00%80,733                 72,587                 425,000             425,000            Total Expenditures435,500       10,500$         2.47%TIFDIST #3 DEBT SERVICE/VALLEY VIEW207,561               203,875               203,800             203,800             316‐000‐4‐111‐04 Current TIF Taxes211,000       7,200$           3.53%‐                        ‐                        ‐                      ‐                      316‐000‐4‐111‐05 Delinquent TIF Taxes‐                ‐$                0.00%9                           31                         ‐                      ‐                      316‐000‐4‐119‐01 TIF Penalty‐                ‐$                0.00%207,570               203,906               203,800             203,800            Total Revenue211,000       7,200$           3.53%175,988               181,704               175,000             175,000             316‐000‐5‐601‐00 Principal Payment190,200       15,200$         8.69%31,863                 20,836                 28,800               28,800               316‐000‐5‐602‐00 Interest Payment20,800         (8,000)$          ‐27.78%207,851               202,540               203,800             203,800            Total Debt Service211,000       7,200$           3.53%TIF DIST #4 DEBT SERVICE/SIELER82,471                 78,956                 78,900               78,900               317‐000‐4‐111‐04 Current TIF Taxes84,500         5,600$           7.10%11                         ‐                        317‐000‐4‐111‐05 Delinquent TIF Taxes‐$                0.00%82,482                 78,956                 78,900               78,900              Total Revenue84,500         5,600$           7.10%70,320                 71,306                 70,000               70,000               317‐000‐5‐601‐00 Principal Payment77,000         7,000$           10.00%10,746                 7,724                    8,900                  8,900                  317‐000‐5‐602‐00 Interest Payment7,500           (1,400)$          ‐15.73%81,066                 79,030                 78,900               78,900              Total Debt Service84,500         5,600$           7.10%TIF DIST # 5 DEBT SERVICE/32ND AVE13,438                 21,544                 22,000               22,000               318‐000‐4‐111‐04 Current TIF Taxes129,600       107,600$       489.09%‐                        ‐                        318‐000‐4‐111‐05 Delinquent TIF Taxes‐                ‐$                0.00%‐                        29                         ‐                      ‐                      318‐000‐4‐119‐01 TIF Penalty‐                ‐$                 100.00%‐                        ‐                        318‐000‐4‐661‐01 Interest Income‐                ‐$                0.00%13,438                 21,573                 22,000               22,000              Total Revenue129,600       107,600$       489.09%‐                        ‐                        20,000               20,000               318‐000‐5‐601‐00 Principal Payment100,000       80,000$         400.00%‐                        ‐                        2,000                  2,000                  318‐000‐5‐602‐00 Interest Payment29,600         27,600$         1380.00%‐                        ‐                        22,000               22,000              Total Debt Service129,600       107,600$       489.09%43DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %TIF DIST #6 DEBT SERVICE/BEL DIGESTER182,509               244,543               245,000             245,000             319‐000‐4‐111‐04 Current TIF Taxes306,200       61,200$         24.98%‐                        ‐                        319‐000‐4‐111‐05 Delinquent TIF Taxes‐$                0.00%‐                        ‐                        319‐000‐4‐663‐50 Proceeds from Debt‐$                0.00%182,509               244,543               245,000             245,000            Total Revenue306,200       61,200$         24.98%‐                        ‐                        ‐                      ‐                      319‐000‐6‐700‐03 Transfer in 75% S&U Tax‐                ‐$                0.00%‐                        ‐                        ‐                      ‐                     Total Transfers In‐                ‐$                0.00%182,509               244,543               245,000             245,000            Total Revenues & Transfers In306,200       61,200$         24.98%‐                        ‐                        ‐                      ‐                      319‐000‐5‐601‐00 Principal Payment‐                ‐$                0.00%‐                        ‐                        ‐                      ‐                      319‐000‐5‐602‐00 Interest Payment‐                ‐$                0.00%‐                        ‐                        ‐                      ‐                     Total Debt Service‐                ‐$                0.00%100,000               200,000               245,000             211,500             319‐000‐7‐889‐20 Transfer Out‐75% S&U Fund306,200       94,700$         44.78%‐                        76,000                 33,300               33,300               319‐000‐7‐899‐17 Transfer to Digester‐                (33,300)$        0.00%‐                        250,000               ‐                      ‐                      319‐000‐7‐899‐20 Transfer Out to 75% S&U Fund‐                ‐$                0.00%100,000               526,000               278,300             244,800            Total Transfers Out306,200       61,400$         25.08%100,000               526,000               278,300             244,800            Total Expenditures306,200       61,400$         25.08%44DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %TIE DIST # 7 DEBT SERVICE/S. MAIN89,805                 283,244               283,709             283,709             320‐000‐4‐111‐04 Current TIF Taxes429,175       145,466$       51.27%‐                        ‐                        ‐                      ‐                      320‐000‐4‐111‐05 Delinquent TIF Taxes‐                ‐$                0.00%‐                        244                       ‐                      ‐                      318‐000‐4‐119‐01 TIF Penalty‐                ‐$                 100.00%‐                        ‐                        ‐                      ‐                      320‐000‐4‐661‐01 Interest Income‐                ‐$                0.00%89,805                 283,488               283,709             283,709            Total Revenue429,175       145,466$       51.27%‐                        ‐                        ‐                      ‐                      320‐000‐5‐601‐00 Principal Payment‐                ‐$                0.00%‐                        ‐                        ‐                      ‐                      320‐000‐5‐602‐00 Interest Payment‐                ‐$                0.00%‐                        ‐                        ‐                      ‐                     Total Debt Service‐                ‐$                0.00%‐                        ‐                        ‐                      ‐                      320‐000‐7‐899‐00 Transfer Out‐                ‐$                0.00%89,805                 140,000               283,709             283,709             320‐000‐7‐899‐20 Transfer Out to 75% S&U Fund100,000       (183,709)$      ‐64.75%89,805                 140,000               283,709             283,709            Total Transfers Out100,000       (183,709)$      ‐64.75%89,805                 140,000               283,709             283,709            Total Expenditures100,000       (183,709)$      ‐64.75%45DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %BROOKINGS GATEWAY PROJECT‐                        ‐                        ‐                      ‐                      520‐000‐4‐446‐10 Donation‐                ‐$                0.00%487                       2,070                    ‐                      ‐                      520‐000‐4‐661‐01 Money Market Interest Income‐                ‐$                0.00%‐                        ‐                        ‐                      ‐                      520‐000‐4‐663‐50 Bond Proceeds‐                ‐$                0.00%487                       2,070                    ‐                      ‐                     Total Revenue‐                ‐$                0.00%275,000               365,000               365,000             365,000             520‐000‐6‐700‐04 Transfer in Sales & Use Tax‐                (365,000)$      ‐100.00%275,000               365,000               365,000             365,000            Total Transfers In‐                (365,000)$      ‐100.00%275,487               367,070               365,000             365,000            Total Revenue & Transfers In‐                (365,000)$      ‐100.00%7,600                    ‐                        62,400               62,400               520‐000‐5‐422‐03 Consulting‐                (62,400)$        ‐100.00%‐                        92,130                 217,500             217,500             520‐000‐5‐426‐06 Horticulture Supplies‐                (217,500)$      ‐100.00%‐                        377,977               283,000             283,000             520‐000‐5‐428‐04 Street Lights‐                (283,000)$      ‐100.00%‐                        ‐                        ‐                      ‐                      520‐000‐5‐429‐09 Miscellaneous‐                ‐$                0.00%7,600                    470,107               562,900             562,900            Total Other Expenditures‐                (562,900)$      ‐100.00%‐                        103,000               127,000             127,000             520‐000‐5‐940‐00 Other Capital‐                (127,000)$      ‐100.00%‐                        ‐                        520‐000‐5‐960‐00Street & Sidewalk Improvements‐$                0.00%‐                        103,000               127,000             127,000            Total Capital Expenditures‐                (127,000)$      ‐100.00%‐                        ‐                        200                     200                     520‐000‐7‐899‐24 Transfer to Public Art Fund‐                (200)$             N/A‐                        ‐                        200                     200                    Total Transfers Out‐                (200)$             N/A7,600                    573,107               690,100             690,100            Total Expenditures‐                (690,100)$      ‐100.00%S. MAIN AVE & 26th St 20 St PROJECT8,165                    ‐                        ‐                      ‐                      523‐000‐4‐441‐08 Reimbursed Expense‐                        2,504                    500                     500                     523‐000‐4‐661‐01 Money Market Interest Income500               ‐$                N/A‐                        ‐                        ‐                      ‐                      523‐000‐4‐663‐50 Bond Proceeds‐                ‐$                0.00%8,165                    2,504                    500                     500                    Total Revenue500               ‐$                N/A‐                        ‐                        ‐                      ‐                      523‐000‐6‐700‐00 Transfer in from General Fund‐                ‐$                0.00%44,595                 1,588,137            ‐                      ‐                      523‐000‐6‐700‐04 Transfer in 75% Sales & Use‐                ‐$                0.00%‐                        ‐                        ‐                      523‐000‐6‐700‐17 Transfer In‐                ‐$                0.00%44,595                 1,588,137            ‐                      ‐                     Total Transfers In‐                ‐$                0.00%52,760                 1,590,642            500                     500                    Total Revenue & Transfers In500               ‐$                0.00%‐                        ‐                        ‐                      523‐000‐5‐422‐03 Consulting/Engineering‐                ‐$                0.00%‐                        ‐                        ‐                      ‐                     Total Other Expenditures‐                ‐$                0.00%‐                        47,689                 2,216,311          2,216,311          523‐000‐5‐940‐00 Other Capital3,504           (2,212,807)$  ‐99.84%‐                        47,689                 2,216,311          2,216,311         Total Capital Expenditures3,504           (2,212,807)$  ‐99.84%‐                        ‐                        ‐                      ‐                      523‐000‐7‐899‐00 Transfer Out‐                ‐$                0.00%‐                        ‐                        ‐                      ‐                     Total Transfers Out‐                ‐$                0.00%‐                        47,689                 2,216,311          2,216,311         Total Expenditures3,504           (2,212,807)$  ‐99.84%46DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %LIQUOR STORE134,250               128,712               130,000             130,000             601‐000‐4‐380‐04 Sales/Off Sale Miscellaneous130,000       ‐$                0.00%‐                        ‐                        ‐                      ‐                      601‐000‐4‐380‐05 Sales/Off Sale Lottery Machine‐                ‐$                0.00%31,015                 27,039                 26,500               26,500               601‐000‐4‐380‐06 Sales/Off Sale Lottery Tickets30,000         3,500$           13.21%(5,760)                  (5,121)                  (5,500)                (5,500)                601‐000‐4‐380‐08 Sales/Off Sale Lottery Payout(6,000)          (500)$             9.09%2,376,075            2,283,052            2,585,000          2,585,000          601‐000‐4‐380‐11 Sales/Off Sale Liquor2,371,000    (214,000)$      ‐8.28%‐                        ‐                        ‐                      ‐                      601‐000‐4‐380‐12 Sales/Off Sale Liquor Discount‐                ‐$                0.00%657,208               587,887               662,000             662,000             601‐000‐4‐380‐21 Sales/Off Sale Wine600,000       (62,000)$        ‐9.37%(26,899)                ‐                        ‐                      ‐                      601‐000‐4‐380‐22 Sales/Off Sale Wine Discount‐                ‐$                0.00%1,174,132            1,111,622            1,245,000          1,245,000          601‐000‐4‐380‐31 Sales/Off Sale Beer1,175,000    (70,000)$        ‐5.62%‐                        ‐                        ‐                      ‐                      601‐000‐4‐380‐32 Sales/Off Sale Beer Discount‐                ‐$                0.00%(160)                      (1,360)                  41,000               41,000               601‐000‐4‐380‐33 Sales/Off Sale Keg Deposits1,500           (39,500)$        ‐96.34%‐                        ‐                        (41,000)              (41,000)              601‐000‐4‐380‐34 Sales/Off Sale Keg Returns(1,500)          39,500$         ‐96.34%(948)                      (1,390)                  ‐                      ‐                      601‐000‐4‐380‐99 Sales/Off Sale Deposit Adjust‐                ‐$                0.00%19                         3,444                    5,160                  5,160                  601‐000‐4‐661‐00Interest Income‐Investments4,000           (1,160)$          ‐22.48%4,037                    6,833                    2,204                  2,204                  601‐000‐4‐661‐01 Money Market Interest Income8,000           5,796$           262.98%1,768                    2,046                    ‐                      ‐                      601‐000‐4‐861‐09 Miscellaneous (P)‐                ‐$                0.00%4,344,737            4,142,763            4,650,364          4,650,364         Total Revenue4,312,000    (338,364)$      ‐7.28%209,955               228,267               232,790             232,790             601‐000‐5‐101‐00 Regular Pay239,698       6,908$           2.97%53,090                 56,646                 62,500               62,500               601‐000‐5‐101‐01 Temporary Pay62,500         ‐$                0.00%8,674                    8,222                    8,500                  8,500                  601‐000‐5‐101‐04 Overtime Pay8,500           ‐$                0.00%‐                        ‐                        400                     400                     601‐000‐5‐101‐07 Clothing Allowance400               ‐$                0.00%255                       191                       300                     300                     601‐000‐5‐101‐10 Wellness Benefit300               ‐$                0.00%19,521                 20,885                 23,421               23,421               601‐000‐5‐120‐00 FICA24,360         939$               4.01%13,045                 14,041                 14,620               14,620               601‐000‐5‐121‐09 Retirement15,356         736$               5.03%12,407                 (36,910)                ‐                      ‐                      601‐000‐5‐121‐10 Pension Expense‐                ‐$                0.00%50,127                 47,879                 48,113               48,113               601‐000‐5‐123‐00 Group Insurance48,129         16$                  0.03%2,754                    2,805                    4,825                  4,825                  601‐000‐5‐130‐00 Workmans Compensation4,662           (163)$             ‐3.38%(427)                      (2,101)                  ‐                      ‐                     601‐000‐5‐137‐00OPEB Expense‐                ‐$                0.00%369,401               339,924               395,469             395,469            Total Personnel Services403,905       8,436$           2.13%4,473                    4,815                    5,670                  5,670                  601‐000‐5‐421‐00 Insurance5,917           247$               4.36%2,100                    7,982                    2,500                  2,500                  601‐000‐5‐422‐02 Contracted Auditing Services8,000           5,500$           220.00%8,066                    3,459                    8,000                  8,000                  601‐000‐5‐422‐07 Contracting Services3,600           (4,400)$          ‐55.00%36,221                 28,873                 25,000               25,000               601‐000‐5‐423‐05 Advertising/Promotion Fees28,000         3,000$           12.00%87,880                 85,013                 85,920               85,920               601‐000‐5‐424‐06 Rent86,800         880$               1.02%2,000                    2,852                    2,970                  2,970                  601‐000‐5‐425‐04 Maintenance Equipment3,000           30$                  1.01%2,254                    1,762                    2,300                  2,300                  601‐000‐5‐425‐05 Maintenance Buildings2,000           (300)$              ‐13.04%1,731                    1,556                    1,700                  1,700                  601‐000‐5‐426‐01 Office Supplies1,700           ‐$                0.00%11,771                 13,422                 12,000               12,000               601‐000‐5‐426‐03 General Supplies14,000         2,000$           16.67%590                       99                         600                     600                     601‐000‐5‐426‐04 Cleaning Supplies200               (400)$              ‐66.67%266                       ‐                        500                     500                     601‐000‐5‐426‐17 Uniforms200               (300)$              ‐60.00%2,126                    1,599                    2,200                  2,200                  601‐000‐5‐428‐01 Telephone1,800           (400)$              ‐18.18%24,377                 22,655                 25,000               25,000               601‐000‐5‐428‐02Electric & Water23,500         (1,500)$          ‐6.00%1,970                    1,342                    2,060                  2,060                  601‐000‐5‐428‐03 Heat1,500           (560)$              ‐27.18%1,955                    2,423                    2,270                  2,270                  601‐000‐5‐428‐05 Hauling Service2,500           230$                10.13%47DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %1,905                    1,259                    2,000                  2,000                  601‐000‐5‐429‐01 Membership & Dues1,400           (600)$              ‐30.00%1,470                    1,485                    2,000                  2,000                  601‐000‐5‐429‐04 License Fees1,500           (500)$              ‐25.00%655                       613                       500                     500                     601‐000‐5‐429‐15 Bad Debt Expense600               100$                20.00%48DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %LIQUOR STORE continued59,485                 60,298                 62,810               62,810               601‐000‐5‐469‐00 Bank/Credit Card Fees62,780         (30)$                 ‐0.05%1,698,979            1,688,918            1,835,000          1,835,000          601‐000‐5‐852‐01 Purchases/Liquor1,748,000    (87,000)$        ‐4.74%915,433               880,253               970,000             970,000             601‐000‐5‐852‐02 Purchases/Beer924,500       (45,500)$        ‐4.69%92,799                 72,722                 88,000               88,000               601‐000‐5‐852‐03 Purchases/Miscellaneous84,500         (3,500)$          ‐3.98%458,259               408,776               480,000             480,000             601‐000‐5‐852‐04 Purchases/Wine414,500       (65,500)$        ‐13.65%25,776                 19,368                 21,000               21,000               601‐000‐5‐852‐06 Purchases/Lottery18,500         (2,500)$          ‐11.90%(4,962)                  ‐                        ‐                      ‐                      601‐000‐5‐898‐00 Asset Disposed Gain/Loss‐                3,437,579            3,311,544            3,640,000          3,640,000         Total Other Expenses3,438,997    (201,003)$      ‐5.52%‐                        ‐                        ‐                      ‐                      601‐000‐5‐920‐00 Furniture & Equipment‐                ‐$                0.00%11,295                 12,088                 1,100                  1,100                  601‐000‐5‐950‐01 Capital less than $5,000850               (250)$              ‐22.73%11,295                 12,088                 1,100                  1,100                 Total Capital Expenses850               (250)$              ‐22.73%277,250               300,000               325,000             325,000             601‐000‐7‐899‐00 Transfer out General Fund380,000       55,000$         16.92%75,000                 100,000               100,000             100,000             601‐000‐7‐899‐04 Transfer out to Edgebrook225,650       125,650$       125.65%‐                        ‐                        30,000               30,000               601‐000‐7‐899‐11 Transfer out to 3rd B Fund‐                (30,000)$        ‐100.00%‐                        121                       11                       11                      601‐000‐7‐899‐24 Transfer to Public Art Fund9                   (2)$                   ‐18.18%352,250               400,121               455,011             455,011            Total Transfers Out605,659       150,648$       33.11%4,170,525            4,063,677            4,491,580          4,491,580         Total Expenses4,449,411    (42,169)$        ‐0.94%49DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %AIRPORT64,329                 712,784               85,500               85,500               606‐000‐4‐334‐09 Grants228,250       142,750$       166.96%23                         941                       606‐000‐4‐661‐01 Interest Income‐                ‐$                0.00%‐                        ‐                        ‐                      ‐                      606‐000‐4‐664‐00 Sale of Fixed Assets‐                ‐$                0.00%‐                        ‐                        3,744                  3,744                  606‐000‐4‐848‐10 Terminal Rent972               (2,772)$          ‐74.04%27,443                 38,868                 34,207               34,207               606‐000‐4‐848‐12 Rentals34,259         52$                  0.15%5,364                    5,819                    5,400                  5,400                  606‐000‐4‐848‐15 Av/Jet Gas Sales6,000           600$                11.11%345                       2,612                    200                     200                     606‐000‐4‐861‐09 Miscellaneous200               ‐$                0.00%97,504                 761,024               129,051             129,051            Total Revenue269,681       140,630$       108.97%229,650               229,680               230,611             230,611             606‐000‐6‐700‐00 Transfer in General Fund239,000       8,389$           3.64%91,844                 ‐                        114,500             114,500             606‐000‐6‐700‐04 Transfer in Sales & Use Tax169,950       55,450$         48.43%321,494               229,680               345,111             345,111            Total Transfers In408,950       63,839$         18.50%418,998               990,704               474,162             474,162            Total Revenue & Transfers In678,631       204,469$       43.12%104,019               103,887               118,608             118,608             606‐000‐5‐101‐00 Regular Pay115,147       (3,461)$          ‐2.92%797                       1,532                    3,000                  3,000                  606‐000‐5‐101‐04 Overtime3,000           ‐$                0.00%200                       200                       200                     200                     606‐000‐5‐101‐07 Clothing Allowance200               ‐$                0.00%‐                        ‐                        300                     300                     606‐000‐5‐101‐10 Wellness Benefit300               ‐$                0.00%7,609                    7,369                    9,385                  9,385                  606‐000‐5‐120‐00 FICA9,333           (52)$                 ‐0.55%6,203                    6,128                    7,360                  7,360                  606‐000‐5‐121‐09 Retirement7,320           (40)$                 ‐0.54%6,421                    (16,131)                ‐                      ‐                      606‐000‐5‐121‐10 Pension Expense‐                ‐$                0.00%11,241                 22,040                 29,838               29,838               606‐000‐5‐123‐00 Group Insurance29,838         ‐$                0.00%2,406                    2,232                    3,838                  3,838                  606‐000‐5‐130‐00 Workmans Compensation4,319           481$                12.53%(122)                      (600)                      ‐                      ‐                      606‐000‐5‐137‐00 OPEB Expense‐                ‐$                0.00%138,774               126,657               172,529             172,529            Total Personnel Services169,457       (3,072)$          ‐1.78%8,016                    7,636                    9,292                  9,292                  606‐000‐5‐421‐00 Insurance7,663           (1,629)$          ‐17.53%6,400                    1,700                    6,400                  6,400                  606‐000‐5‐422‐02 Contracted Auditing Services4,050           (2,350)$          ‐36.72%15,618                 5,400                    9,200                  9,200                  606‐000‐5‐422‐07 Contracting Services9,200           ‐$                0.00%99                         266                       200                     200                     606‐000‐5‐423‐05 Advertising/Promotion Fees200               ‐$                0.00%‐                        ‐                        ‐                      ‐                      606‐000‐5‐424‐06 Building Rentals‐                ‐$                0.00%50                         ‐                        300                     300                     606‐000‐5‐425‐01 Maintenance Office Equipment300               ‐$                0.00%67                         ‐                        1,020                  1,020                  606‐000‐5‐425‐03 Maintenance of Trucks1,020           ‐$                0.00%7,650                    7,060                    11,000               11,000               606‐000‐5‐425‐04 Maintenance of Equipment10,000         (1,000)$          ‐9.09%898                       1,601                    1,500                  1,500                  606‐000‐5‐425‐05 Maintenance Buildings1,500           ‐$                0.00%804                       ‐                        1,500                  1,500                  606‐000‐5‐425‐06 Maintenance Radio500               (1,000)$          ‐66.67%14,081                 8,169                    13,500               13,500               606‐000‐5‐425‐09 Maintenance Grounds12,500         (1,000)$          ‐7.41%208                       269                       520                     520                     606‐000‐5‐426‐01 Office Supplies520               ‐$                0.00%1,913                    1,259                    3,000                  3,000                  606‐000‐5‐426‐03 General Supplies3,000           ‐$                0.00%50                         ‐                        150                     150                     606‐000‐5‐426‐04 Cleaning Supplies150               ‐$                0.00%1,314                    1,667                    2,500                  2,500                  606‐000‐5‐426‐10 Gas2,500           ‐$                0.00%263                       333                       600                     600                     606‐000‐5‐426‐11 Oil & Grease600               ‐$                0.00%178                       100                       1,000                  1,000                  606‐000‐5‐426‐12 Tires1,000           ‐$                0.00%5,270                    4,757                    10,000               10,000               606‐000‐5‐426‐13 Diesel Fuel9,000           (1,000)$          ‐10.00%137                       445                       750                     750                     606‐000‐5‐426‐15 Chemicals750               ‐$                0.00%‐                        ‐                        600                     600                    606‐000‐5‐426‐23 Sand200               (400)$              ‐66.67%173                       204                       2,200                  2,200                  606‐000‐5‐426‐28 Extinguishing Agents2,200           ‐$                0.00%3,439                    3,216                    2,500                  2,500                  606‐000‐5‐427‐01 Travel & Lodging2,500           ‐$                0.00%50DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %4,085                    3,540                    2,550                  2,550                  606‐000‐5‐427‐02 Registration & Training2,550           ‐$                0.00%2,264                    2,498                    3,300                  3,300                  606‐000‐5‐428‐01 Telephone3,300           ‐$                0.00%10,822                 11,394                 15,000               15,000               606‐000‐5‐428‐02 Electric & Water14,000         (1,000)$          ‐6.67%2,660                    2,538                    5,000                  5,000                  606‐000‐5‐428‐03 Heat5,000           ‐$                0.00%‐                        1,507                    205                     205                     606‐000‐5‐429‐00 Miscellaneous205               ‐$                0.00%300                       575                       675                     675                     606‐000‐5‐429‐01 Membership & Dues675               ‐$                0.00%‐                        67,473                 ‐                      ‐                      606‐000‐5‐429‐18 Bad Debt Expense‐                ‐$                N/A‐                        6,167                    ‐                      ‐                      606‐000‐5‐898‐00 Asset Disposed Gain/Loss‐                ‐$                0.00%86,759                 139,773               104,462             104,462            Total Other Expenses95,083         (9,379)$          ‐8.98%‐                        ‐                        10,000               10,000               606‐000‐5‐930‐00 Machinery & Auto Equipment27,200         17,200$         172.00%20,248                 714,764               443,809             443,809             606‐000‐5‐940‐00 Other Capital235,000       (208,809)$      ‐47.05%‐                        ‐                        1,900                  1,900                  606‐000‐5‐950‐01 Capital less than $5,000‐                (1,900)$          0.00%68,843                 (714,699)              46,218               46,218               606‐000‐5‐970‐00 Runway Improvements151,000       104,782$       226.71%89,091                 65                          501,927             501,927            Total Capital Expenses413,200       (88,727)$        ‐17.68%‐                        815,960               ‐                      ‐                     606‐000‐7‐899‐20 Transfer to Public Improvement‐                ‐$                0.00%‐                        ‐                        ‐                      ‐                      606‐000‐7‐899‐24 Transfer to Public Art Fund‐                ‐$                0.00%‐                        815,960               ‐                      ‐                     Total Transfers Out‐                ‐$                0.00%314,624               1,082,455            778,918             778,918            Total Expenses677,740       (101,178)$      ‐12.99%51DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %EDGEBROOK GOLF COURSE155,429               157,932               195,840             195,840             607‐000‐4‐346‐04 Golf Fees166,000       (29,840)$        ‐15.24%136,973               152,639               117,300             117,300             607‐000‐4‐346‐05 Packages170,000       52,700$         44.93%56,293                 43,275                 71,400               71,400               607‐000‐4‐346‐06 Cart Rentals60,000         (11,400)$        ‐15.97%12,440                 11,735                 ‐                      11,000               607‐000‐4‐346‐29 Golf Lessons11,000         ‐$                0.00%17,644                 19,113                 17,000               17,000               607‐000‐4‐346‐45 CIP fee19,000         2,000$           11.76%1,287                    ‐                        2,000                  2,000                  607‐000‐4‐347‐00 15% Food and Beverage Sales1,200           (800)$              ‐40.00%‐                        1,203                    ‐                      ‐                      607‐000‐4‐441‐08 Reimbursed Expense‐                ‐$                0.00%34                         ‐                        ‐                      ‐                      607‐000‐4‐661‐00 Interest Income‐                ‐$                0.00%‐                        58                         ‐                      ‐                      607‐000‐4‐661‐01 Money Market Interest Income‐                ‐$                0.00%4,601                    327                       ‐                      ‐                      607‐000‐4‐664‐00 Sale of Fixed Assets‐                ‐$                0.00%12,902                 13,289                 13,288               13,288               607‐000‐4‐861‐09 Cell Tower Rental13,288         ‐$                0.00%397,603               399,571               416,828             427,828            Total Revenues440,488       12,660$         2.96%75,000                 100,000               100,000             100,000             607‐000‐6‐700‐01 Transfer in Liquor Fund225,650       125,650$       125.65%‐                        56,829                 ‐                      ‐                      607‐000‐6‐700‐06 Transfer in ‐                ‐$                0.00%30,645                 ‐                        197,510             197,510             607‐000‐6‐700‐09 Transfer in 75% Public Improve63,600         (133,910)$      ‐67.80%105,645               156,829               297,510             297,510            Total Transfers In289,250       (8,260)$          ‐2.78%503,248               556,399               714,338             725,338            Total Revenues & Transfers In729,738       4,400$           0.61%142,052               145,318               144,721             144,721             607‐000‐5‐101‐00 Regular Pay145,301       580$               0.40%45,774                 51,039                 66,409               66,409               607‐000‐5‐101‐01 Temporary Pay66,409         ‐$                0.00%2,099                    1,282                    2,200                  2,200                  607‐000‐5‐101‐04 Overtime Pay2,200           ‐$                0.00%300                       300                       300                     300                     607‐000‐5‐101‐06 Car Allowance300               ‐$                0.00%260                       200                       200                     200                     607‐000‐5‐101‐07 Clothing/Boot Allowance300               100$                50.00%‐                        8                           ‐                      ‐                      607‐000‐5‐101‐10 Wellness Benefit‐                ‐$                0.00%14,054                 13,515                 16,438               16,438               607‐000‐5‐120‐00 FICA16,696         258$               1.57%8,607                    8,058                    8,908                  8,908                  607‐000‐5‐121‐09 Retirement9,110           202$               2.27%9,151                    (21,326)                ‐                      ‐                      607‐000‐5‐121‐10 Pension Expense‐                ‐$                0.00%26,649                 24,369                 27,029               27,029               607‐000‐5‐123‐00 Group Insurance25,013         (2,016)$          ‐7.46%4,380                    4,697                    8,076                  8,076                 607‐000‐5‐130‐00 Workmans Compensation8,850           774$               9.58%(183)                      (901)                      ‐                      ‐                      607‐000‐5‐137‐00 OPEB Expense‐                ‐$                0.00%253,143               226,561               274,281             274,281            Total Personnel Services274,179       (102)$             ‐0.04%52DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %EDGEBROOK GOLF COURSE continued4,459                    2,457                    4,087                  4,087                  607‐000‐5‐421‐00 Insurance2,567           (1,520)$          ‐37.19%800                       850                       1,000                  1,000                  607‐000‐5‐422‐02 Contracted Auditing Services1,000           ‐$                0.00%84,022                 93,893                 76,750               76,750               607‐000‐5‐422‐04 Contracting Services/Pro91,500         14,750$         19.22%73                         48                         103                     103                     607‐000‐5‐422‐15 Drug & Alcohol Testing103               ‐$                0.00%4,524                    5,388                    3,880                  3,880                  607‐000‐5‐423‐05 Advertising & Promotional Fees3,880           ‐$                0.00%28,770                 33,085                 33,800               33,800               607‐000‐5‐424‐01 Equipment Rental33,800         ‐$                0.00%201                       50                         750                     750                     607‐000‐5‐425‐02 Maintenance Vehicles400               (350)$              ‐46.67%10,031                 9,736                    9,000                  9,000                  607‐000‐5‐425‐04 Maintenance Equipment10,000         1,000$           11.11%2,043                    2,734                    3,000                  3,000                  607‐000‐5‐425‐05 Maintenance Buildings3,000           ‐$                0.00%902                       1,742                    3,000                  3,000                  607‐000‐5‐425‐08 Maintenance Turf3,000           ‐$                0.00%3,481                    7,769                    3,500                  3,500                  607‐000‐5‐425‐09 Maintenance Irrigation System6,000           2,500$           71.43%588                       610                       700                     700                     607‐000‐5‐426‐01 Office Supplies700               ‐$                0.00%6,100                    6,206                    10,500               10,500               607‐000‐5‐426‐03 General Supplies6,500           (4,000)$          ‐38.10%417                       1,423                    1,500                  1,500                  607‐000‐5‐426‐04 Cleaning Supplies1,500           ‐$                0.00%6,127                    5,471                    8,000                  8,000                  607‐000‐5‐426‐10 Gasoline7,000           (1,000)$          ‐12.50%825                       810                       800                     800                     607‐000‐5‐426‐11 Oil & Grease Supplies800               ‐$                0.00%‐                        88                         250                     250                     607‐000‐5‐426‐12 Tires250               ‐$                0.00%4,572                    5,487                    6,000                  6,000                  607‐000‐5‐426‐13 Diesel Fuel6,000           ‐$                0.00%9,382                    6,494                    10,000               10,000               607‐000‐5‐426‐14 Fertilizer Supplies10,000         ‐$                0.00%19,315                 15,091                 16,250               16,250               607‐000‐5‐426‐15 Chemicals17,500         1,250$           7.69%608                       491                       600                     600                     607‐000‐5‐426‐17 Uniforms600               ‐$                0.00%1,436                    3,723                    4,000                  4,000                  607‐000‐5‐426‐23 Sand4,000           ‐$                0.00%208                       192                       500                     500                     607‐000‐5‐427‐01 Travel & Lodging750               250$                50.00%693                       240                       500                     500                     607‐000‐5‐427‐02 Registration & Training1,000           500$               100.00%5,844                    5,630                    7,375                  7,375                  607‐000‐5‐428‐01 Telephone6,000           (1,375)$          ‐18.64%22,535                 21,353                 20,000               20,000               607‐000‐5‐428‐02 Electric & Water20,000         ‐$                0.00%2,053                    2,080                    3,000                  3,000                  607‐000‐5‐428‐03 Heat2,500           (500)$              ‐16.67%‐                        ‐                        150                     150                     607‐000‐5‐428‐05 Hauling Service150               ‐$                0.00%395                       40                         300                     300                     607‐000‐5‐429‐01 Membership & Dues300               ‐$                0.00%353                       62                         250                     250                     607‐000‐5‐429‐08 Postage250               ‐$                0.00%‐                        ‐                        ‐                      ‐                      607‐000‐5‐429‐18 Bad Debt Expense‐                ‐$                0.00%6,175                    6,958                    4,500                  4,500                  607‐000‐5‐469‐00 Banking & Credit Card Fees6,500           2,000$           44.44%‐                        ‐                        18,000               18,000               607‐000‐5‐470‐00 Principal on Advance (CIP fee)19,000         1,000$           5.56%‐                        ‐                        ‐                      ‐                      607‐000‐5‐470‐09 Interest on Advance‐                ‐$                0.00%38,253                 ‐                        ‐                      ‐                      607‐000‐5‐898‐00 Asset Disposed Gain/Loss‐                ‐$                0.00%265,185               240,200               252,045             252,045            Total Other Expenses266,550       14,505$         5.75%10,390                 ‐                        ‐                      ‐                      607‐000‐5‐911‐00 Buildings & Structures‐                ‐$                0.00%‐                        5,829                    141,000             141,000             607‐000‐5‐930‐00 Machinery & Auto Equipment115,500       (25,500)$        ‐18.09%‐                        2,052                    55,100               55,100               607‐000‐5‐940‐00 Other Capital73,500         18,400$         33.39%‐                        ‐                        ‐                      ‐                      607‐000‐5‐990‐00 Infrastructure‐                ‐$                0.00%10,390                 7,881                    196,100             196,100            Total Capital Expenses189,000       (7,100)$          ‐3.62%‐                      ‐                      607‐000‐7‐899‐20 Transfer Public Improvement‐                ‐$                0.00%‐                        ‐                        ‐                      ‐                      607‐000‐7‐899‐24 Transfer to Public Art Fund‐                ‐$                0.00%‐                        ‐                        ‐                      ‐                     Total Transfers Out‐                ‐$                0.00%528,718               474,642               722,426             722,426            Total Expenses729,729       7,303$           1.01%53DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %SOLID WASTE COLLECTIONS1,446                    2,963                    2,000                  2,000                  612‐000‐4‐661‐01 Money Market Interest Income2,000           ‐$                0.00%1,115,315            1,129,263            1,126,800          1,126,800          612‐000‐4‐848‐01 Utility Billing1,196,624    69,824$         6.20%57,163                 59,798                 51,000               51,000               612‐000‐4‐848‐04 Yard Waste Bags55,100         4,100$           8.04%1,173,924            1,192,023            1,179,800          1,179,800         Total Revenue1,253,724    73,924$         6.27%300,021               307,977               328,531             328,531             612‐000‐5‐101‐00 Regular Pay330,920       2,389$           0.73%4,410                    1,363                    10,000               10,000               612‐000‐5‐101‐01 Temporary Pay10,000         ‐$                0.00%16,720                 5,731                    13,000               13,000               612‐000‐5‐101‐04 Overtime Pay10,000         (3,000)$          ‐23.08%3,000                    3,000                    3,000                  3,000                  612‐000‐5‐101‐07 Clothing Allowance3,000           ‐$                0.00%22,339                 21,826                 24,610               24,610               612‐000‐5‐120‐00 FICA25,038         428$               1.74%19,240                 19,051                 18,702               18,702               612‐000‐5‐121‐09 Retirement19,038         336$               1.80%19,276                 (45,385)                ‐                      ‐                      612‐000‐5‐121‐10 Pension Expense‐                ‐$                0.00%57,699                 62,307                 64,444               64,444               612‐000‐5‐123‐00 Group Insurance64,463         19$                  0.03%13,534                 14,454                 24,851               24,851               612‐000‐5‐130‐00 Workmans Compensation25,189         338$               1.36%(366)                      (1,801)                  ‐                      ‐                      612‐000‐5‐137‐00 OPEB Expense‐                ‐$                0.00%455,873               388,522               487,138             487,138            Total Personnel Services487,648       510$               0.10%14,044                 7,918                    10,552               10,552               612‐000‐5‐421‐00 Insurance9,863           (689)$             ‐6.53%‐                        1,875                    3,000                  3,000                  612‐000‐5‐422‐02 Contracted Auditing Services2,500           (500)$              ‐16.67%‐                        ‐                        300                     300                     612‐000‐5‐422‐06 Medical Services300               ‐$                0.00%34,200                 31,350                 48,125               48,125               612‐000‐5‐422‐07 Contracting Services48,125         ‐$                0.00%21,818                 22,837                 22,821               22,821               612‐000‐5‐422‐08 Computer Services24,009         1,188$           5.21%‐                        48                         250                     250                     612‐000‐5‐422‐15 Drug & Alcohol Testing250               ‐$                0.00%19                         46                         500                     500                     612‐000‐5‐423‐01 Publication/Recording Fees250               (250)$              ‐50.00%19,590                 13,361                 16,200               16,200               612‐000‐5‐423‐05 Advertising & Promotional Fees15,960         (240)$             ‐1.48%23,385                 32,069                 22,000               22,000               612‐000‐5‐425‐03 Maintenance Trucks24,600         2,600$           11.82%26,294                 33,812                 25,000               25,000               612‐000‐5‐425‐04 Maintenance Equipment27,000         2,000$           8.00%593                       74                         1,500                  1,500                  612‐000‐5‐425‐05 Maintenance Buildings1,500           ‐$                0.00%1,551                    ‐                        2,000                  2,000                  612‐000‐5‐425‐06 Maintenance Radio2,000           ‐$                0.00%1,516                    1,344                    1,200                  1,200                  612‐000‐5‐426‐01 Office Supplies1,800           600$                50.00%4,128                    7,388                    3,200                  3,200                  612‐000‐5‐426‐03 General Supplies3,200           ‐$                0.00%27,799                 17,852                 26,950               26,950               612‐000‐5‐426‐08 Supplies/Dumpsters & Carts27,050         100$               0.37%2,413                    4,660                    2,400                  2,400                  612‐000‐5‐426‐10 Gasoline2,400           ‐$                0.00%2,300                    720                       3,000                  3,000                  612‐000‐5‐426‐11 Oil & Grease Supplies3,000           ‐$                0.00%3,225                    10,203                 8,000                  8,000                  612‐000‐5‐426‐12 Tires10,000         2,000$           25.00%40,158                 33,962                 51,000               51,000               612‐000‐5‐426‐13 Diesel Fuel49,000         (2,000)$          ‐3.92%568                       790                       1,500                  1,500                  612‐000‐5‐426‐17 Uniforms1,500           ‐$                0.00%‐                        ‐                        500                     500                     612‐000‐5‐427‐01 Travel & Lodging500               ‐$                0.00%‐                        ‐                        500                     500                     612‐000‐5‐427‐02 Registration & Training500               ‐$                0.00%2,659                    3,284                    3,180                  3,180                  612‐000‐5‐428‐01 Telephone3,360           180$               5.66%3,437                    3,702                    3,840                  3,840                  612‐000‐5‐428‐02 Electric & Water3,840           ‐$                0.00%3,325                    3,150                    9,900                  9,900                  612‐000‐5‐428‐03 Heat7,500           (2,400)$          ‐24.24%241,605               241,300               242,000             242,000             612‐000‐5‐428‐05 Hauling Service244,200       2,200$           0.91%‐                        ‐                        50                       50                       612‐000‐5‐429‐04 License Fees50                 ‐$                0.00%858                       1,914                    4,500                  4,500                 612‐000‐5‐429‐31 Paint Exchange3,500           (1,000)$          ‐22.22%24,445                 29,889                 29,700               29,700               612‐000‐5‐429‐35 Yardwaste Program33,000         3,300$           11.11%54DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %499,930                503,547                543,668             543,668            Total Other Expenses550,757       7,089$           1.30%‐                        ‐                        210,000             210,000             612‐000‐5‐930‐00 Machinery & Auto Equipment300,000       90,000$         42.86%‐                        ‐                        210,000             210,000            Total Capital Expenses300,000       90,000$         42.86%‐                        ‐                        ‐                      ‐                      612‐000‐7‐899‐00 Transfer out General Fund‐                ‐$                0.00%‐                        ‐                        2,100                  2,100                  612‐000‐7‐899‐24 Transfer to Public Art Fund3,000           900$                42.86%‐                        ‐                        2,100                  2,100                 Total Transfers Out3,000           900$               0.00%955,803               892,070               1,242,906          1,242,906         Total Expenses1,341,405    98,499$         7.92%55DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %LANDFILL  5,837                    23,676                 15,000               15,000               625‐000‐4‐661‐00 Interest Income15,000         ‐$                0.00%6,540                    10,800                 5,000                  5,000                  625‐000‐4‐661‐01 Money Market Interest Income5,000           ‐$                0.00%2,503,677            2,492,857            2,326,100          2,326,100          625‐000‐4‐848‐03 Landfill Tickets2,435,000    108,900$       4.68%25,470                 25,470                 25,470               25,470               625‐000‐4‐848‐12 Rentals25,470         ‐$                0.00%68,363                 11,755                 9,800                  9,800                  625‐000‐4‐848‐22 Recycled Materials9,800           ‐$                0.00%1,074                    2,092                    ‐                      ‐                      625‐000‐4‐861‐09 Miscellaneous‐                ‐$                0.00%2,610,961            2,566,651            2,381,370          2,381,370         Total Revenue2,490,270    108,900$       4.57%342,144               346,644               367,098             367,098             625‐000‐5‐101‐00 Regular Pay370,406       3,308$           0.90%‐                        ‐                        ‐                      ‐                      625‐000‐5‐101‐01 Temporary Pay10,000         10,000$         N/A13,806                 14,351                 10,000               10,000               625‐000‐5‐101‐04 Overtime Pay13,000         3,000$           30.00%2,000                    2,000                    2,000                  2,000                  625‐000‐5‐101‐07 Clothing Allowance2,000           ‐$                0.00%206                       300                       ‐                      ‐                      625‐000‐5‐101‐10 Wellness Benefit‐                ‐$                0.00%24,936                 25,859                 28,923               28,923               625‐000‐5‐120‐00 FICA30,763         1,840$           6.36%21,225                 21,804                 22,685               22,685               625‐000‐5‐121‐09 Retirement23,528         843$               3.72%21,566                 (57,552)                ‐                      ‐                     625‐000‐5‐121‐10 Pension Expense‐                ‐$                0.00%48,822                 53,366                 57,001               57,001               625‐000‐5‐123‐00 Group Insurance57,001         ‐$                0.00%8,890                    9,413                    16,183               16,183               625‐000‐5‐130‐00 Workmans Compensation16,789         606$               3.74%(427)                      (2,101)                  ‐                      ‐                      625‐000‐5‐137‐00 OPEB Expense‐                ‐$                0.00%483,168               414,084               503,890             503,890            Total Personnel Services523,487       19,597$         3.89%‐                        ‐                        27,832               27,832               625‐000‐5‐220‐01 Restricted Closure27,832         ‐$                0.00%‐                        ‐                        18,396               18,396               625‐000‐5‐220‐02 Restricted Post Closure18,396         ‐$                0.00%‐                        (100,000)              ‐                      ‐                      625‐000‐5‐220‐05 Restricted Future SW Facility‐                ‐$                0.00%6,749                    6,115                    7,215                  7,215                  625‐000‐5‐421‐00 Insurance6,035           (1,180)$          ‐16.35%‐                        27                         300                     300                     625‐000‐5‐422‐01 Legal Services300               ‐$                0.00%3,500                    1,875                    3,000                  3,000                  625‐000‐5‐422‐02 Contracted Auditing Services3,000           ‐$                0.00%5,985                    2,226                    40,000               40,000               625‐000‐5‐422‐03 Consulting & Engineering40,000         ‐$                0.00%‐                        ‐                        200                     200                     625‐000‐5‐422‐06 Medical Services200               ‐$                0.00%82,584                 9,725                    25,000               25,000               625‐000‐5‐422‐07 Contracting Services25,000         ‐$                0.00%2,623                    2,667                    2,980                  2,980                  625‐000‐5‐422‐08 Computer Services3,180           200$               6.71%18,887                 18,459                 24,120               24,120               625‐000‐5‐422‐09 Testing Services24,013         (107)$             ‐0.44%146                       25                         200                     200                     625‐000‐5‐422‐15 Drug & Alcohol Testing200               ‐$                0.00%‐                        ‐                        200                     200                     625‐000‐5‐423‐01 Publication/Recording Fees200               ‐$                0.00%10,106                 10,620                 8,300                  8,300                  625‐000‐5‐423‐05 Advertising/Promotion Fees8,300           ‐$                0.00%‐                        ‐                        1,000                  1,000                  625‐000‐5‐424‐01 Equipment Rentals1,000           ‐$                0.00%11,140                 4,796                    4,000                  4,000                  625‐000‐5‐425‐03 Maintenance Trucks2,000           (2,000)$          ‐50.00%69,952                 83,746                 54,500               54,500               625‐000‐5‐425‐04 Maintenance Equipment58,500         4,000$           7.34%18,590                 4,709                    2,500                  2,500                  625‐000‐5‐425‐05 Maintenance Buildings3,000           500$                20.00%11,828                 4,378                    6,000                  6,000                  625‐000‐5‐425‐09 Maintenance Grounds6,000           ‐$                0.00%4,088                    5,077                    6,000                  6,000                  625‐000‐5‐426‐01 Office Supplies6,000           ‐$                0.00%4,558                    4,600                    8,000                  8,000                  625‐000‐5‐426‐03 General Supplies8,000           ‐$                0.00%4,324                    4,666                    5,160                  5,160                  625‐000‐5‐426‐04 Janitorial Supplies5,160           ‐$                0.00%96                         ‐                        150                     150                     625‐000‐5‐426‐05 Photographic Supplies150               ‐$                0.00%194                       200                       250                     250                    625‐000‐5‐426‐09 Subscriptions/Books250               ‐$                0.00%2,700                    4,982                    6,000                  6,000                  625‐000‐5‐426‐10 Gasoline6,000           ‐$                0.00%56DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %3,490                    7,409                    5,000                  5,000                  625‐000‐5‐426‐11 Oil & Grease Supplies5,000           ‐$                0.00%2,233                    741                       5,000                  5,000                  625‐000‐5‐426‐12 Tires5,000           ‐$                0.00%47,590                 77,043                 75,000               75,000               625‐000‐5‐426‐13 Diesel Fuel74,300         (700)$             ‐0.93%218                       120                       1,500                  1,500                  625‐000‐5‐426‐17 Uniforms1,500           ‐$                0.00%3,294                    7,305                    8,750                  8,750                  625‐000‐5‐426‐18 Gravel10,000         1,250$           14.29%4,054                    4,066                    12,000               12,000               625‐000‐5‐426‐27 Alternate Cover8,800           (3,200)$          ‐26.67%2,466                    452                       5,000                  5,000                  625‐000‐5‐427‐01 Travel & Lodging5,000           ‐$                0.00%1,795                    710                       2,000                  2,000                  625‐000‐5‐427‐02 Registration & Training2,000           ‐$                0.00%568                       556                       2,676                  2,676                  625‐000‐5‐428‐01 Telephone2,400           (276)$              ‐10.31%3,174                    3,087                    4,200                  4,200                  625‐000‐5‐428‐02 Electric & Water4,200           ‐$                0.00%3,000                    3,465                    10,500               10,500               625‐000‐5‐428‐03 Heat10,500         ‐$                0.00%5,645                    6,455                    7,500                  7,500                  625‐000‐5‐428‐05 Hauling Service7,500           ‐$                0.00%1,512                    1,062                    2,000                  2,000                  625‐000‐5‐429‐01 Membership & Dues2,000           ‐$                0.00%57DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %LANDFILL  continued1,813                    1,861                    1,920                  1,920                  625‐000‐5‐429‐05 Rodent Control1,920           ‐$                0.00%1,541                    1,614                    2,000                  2,000                  625‐000‐5‐429‐07 Miscellaneous Services2,000           ‐$                0.00%‐                        ‐                        ‐                      ‐                      625‐000‐5‐429‐09 Miscellaneous‐                ‐$                0.00%51,780                 51,509                 50,000               50,000               625‐000‐5‐429‐11 State Fees50,000         ‐$                0.00%2,450                    850                       2,800                  2,800                  625‐000‐5‐429‐16 Solid Waste Committee2,800           ‐$                0.00%19                         44                         ‐                      ‐                      625‐000‐5‐429‐18 Bad Debt Expense‐                ‐$                0.00%‐                        ‐                        500                     500                     625‐000‐5‐429‐38 Compost Program Supplies500               ‐$                0.00%21,330                 46,826                 ‐                      ‐                      625‐000‐5‐432‐00 Post Closure‐                ‐$                0.00%‐                        500                       500                     500                     625‐000‐5‐897‐00 Interest Expense500               ‐$                0.00%416,022               284,568               450,149             450,149            Total Other Expenses448,636       (1,513)$          ‐0.34%‐                        ‐                        ‐                      ‐                      625‐000‐5‐910‐00 Land‐                ‐$                0.00%‐                        100,408               200,000             200,000             625‐000‐5‐911‐00 Buildings & Structures250,000       50,000$         25.00%‐                        ‐                        400,000             400,000             625‐000‐5‐930‐00 Machinery & Auto Equipment‐                (400,000)$      ‐100.00%8,007                    7,499                    10,000               10,000               625‐000‐5‐950‐01 Capital less than $5,00015,000         5,000$           50.00%8,007                    107,907               610,000             610,000            Total Capital Expenses265,000       (345,000)$      ‐56.56%575,000               600,000               625,000             625,000             625‐000‐7‐899‐00 Transfer out General Fund680,000       55,000$         8.80%‐                        4,665                    4,100                  4,100                  625‐000‐7‐899‐24 Transfer to Public Art Fund650               (3,450)$          ‐84.15%575,000               604,665               629,100             629,100            Total Transfers Out680,650       51,550$         8.19%1,482,197            1,411,224            2,193,139          2,193,139         Total Expenses1,917,773    (275,366)$      ‐12.56%58DRAFT 20162017201820182019Change ChangeActual Actual Adopted Estimated Account NumberDescriptionProposed+ /(‐) %RESEARCH & TECHNOLOGY CENTER‐                        11                         ‐                      ‐                      630‐000‐4‐661‐00 Interest Income‐                ‐$                0.00%387                       532                       ‐                      ‐                      630‐000‐4‐661‐01 Money Market Interest Income‐                ‐$                0.00%151,642               133,962               135,745             135,745             630‐000‐4‐848‐12 Rentals133,536       (2,209)$          ‐1.63%37,606                 34,350                 25,000               25,000               630‐000‐4‐861‐09 Miscellaneous25,000         ‐$                0.00%189,635               168,855               160,745             160,745            Total Revenue158,536       (2,209)$          ‐1.37%‐                        996                       2,470                  2,470                  630‐000‐5‐101‐01 Temporary Pay2,470           ‐$                0.00%‐                        76                         189                     189                     630‐000‐5‐120‐00 FICA189               ‐$                0.00%‐                        ‐                        133                     133                     630‐000‐5‐130‐00 Workman's Compensation147               14$                  10.53%2,671                    2,946                    3,536                  3,536                  630‐000‐5‐421‐00 Insurance3,273           (263)$             ‐7.44%10,730                 5,566                    7,700                  7,700                  630‐000‐5‐422‐07 Contracting Services8,700           1,000$           12.99%3,521                    15,116                 6,000                  6,000                  630‐000‐5‐425‐04 Maintenance Equipment7,000           1,000$           16.67%4,058                    3,730                    4,000                  4,000                  630‐000‐5‐425‐05 Maintenance Buildings4,000           ‐$                0.00%109                       ‐                        200                     200                     630‐000‐5‐426‐03 General Supplies200               ‐$                0.00%848                       2,512                    1,100                  1,100                  630‐000‐5‐426‐04 Cleaning Supplies1,000           (100)$             ‐9.09%774                       704                       750                     750                    630‐000‐5‐428‐01 Telephone700               (50)$                 ‐6.67%39,702                 41,241                 35,000               35,000               630‐000‐5‐428‐02 Electric & Water35,000         ‐$                0.00%4,484                    5,830                    11,000               11,000               630‐000‐5‐428‐03 Heat11,000         ‐$                0.00%2,308                    2,036                    2,500                  2,500                  630‐000‐5‐428‐05 Hauling Service2,800           300$                12.00%7,140                    799                       ‐                      ‐                      630‐000‐5‐429‐03 Cleaning Services‐                ‐$                0.00%76,345                 81,552                 74,578               74,578              Total Other Expenses76,479         1,901$           2.55%‐                        ‐                        ‐                      ‐                      630‐000‐5‐911‐00 Buildings & Structures‐                ‐$                0.00%‐                        ‐                        ‐                      ‐                      630‐000‐5‐940‐00 Other Capital‐                ‐$                0.00%‐                        ‐                        ‐                      ‐                     Total Capital Expenses‐                ‐$                0.00%105,000               120,000               120,000             120,000             630‐000‐7‐899‐00 Transfer out General Fund120,000       ‐$                0.00%‐                        ‐                        ‐                      ‐                      630‐000‐7‐899‐24 Transfer to Public Art Fund‐                ‐$                0.00%105,000               120,000               120,000             120,000            Total Transfers Out120,000       ‐$                0.00%181,345               201,552               194,578             194,578            Total Expenses196,479       1,901$           0.98%59DRAFT City of Brookings Staff Report Brookings City & County Government Center, 520 Third Street Brookings, SD 57006 (605) 692-6281 phone (605) 692-6907 fax File #:ID 2018-0396,Version:1 Public Hearing and Action on two Temporary Liquor Applications from Aramark Educational Services, LLC, to operate within the City of Brookings, South Dakota on September 7 for the 50-year Club Dinner, and on October 12 for the Distinguished Alumni Dinner to be held at the SDSU Alumni Center, 815 Medary Avenue. Summary: Aramark Educational Services, LLC, has applied for two Temporary Liquor Licenses to be held on September 7 for the 50-year Club Dinner, and on October 12 for the Distinguished Alumni Dinner, to be held at the SDSU Alumni Center, 815 Medary Avenue. All temporary alcohol licenses must be approved by the City Council through use of a public hearing. All documents have been filed with the City pertaining to insurance and other licensing requirements. Recommendation: Staff recommends approval. Attachments: Legal Notice City of Brookings Printed on 8/23/2018Page 1 of 1 powered by Legistar™ Public Hearing Sale of Alcoholic Beverages NOTICE IS HEREBY GIVEN that the Brookings City Council, Brookings, South Dakota, will hold a public hearing at 6:00 p.m., Tuesday, August 28, 2018, in the Brookings City & County Government Center, 520 Third Street, to consider two Temporary Liquor License Applications from Aramark Educational Services, LLC, to operate within the City of Brookings, South Dakota, on September 7 for the 50-year Club Dinner, and on October 12 for the Distinguished Alumni Dinner to be held at the SDSU Alumni Center, 815 Medary Avenue. At which time and place all persons interested will be given a full, fair and complete hearing thereon. Dated at Brookings, South Dakota, this 23rd day of August, 2018. Shari Thornes, City Clerk Published time(s) at an approximate cost: $. City of Brookings Staff Report Brookings City & County Government Center, 520 Third Street Brookings, SD 57006 (605) 692-6281 phone (605) 692-6907 fax File #:RES 18-067,Version:1 Public Hearing and Action on the creation of Tax Increment District #8. Summary: P.E.M. Affordable Housing LLC, is requesting approval of the creation of Tax Increment District #8 for the development of affordable workforce residential lots. Background: The use of Tax Increment Financing (TIF) to fund public improvements within a Tax Increment District (TID) has become a popular financing mechanism to stimulate private sector development. Many communities throughout the state have utilized TIF to pay for extending roads, sewer, water, storm sewer and other infrastructure into undeveloped areas to expedite development. Tax Increment Financing utilizes the future growth in property taxes (increment) to fund the improvements. The base, or property tax generated before the district is created, continues to be paid to the taxing entities. P.E.M. Affordable Housing LLC, is requesting the establishment of a Tax Increment District within an 80 acre area of the Timberline Addition. P.E.M. is proposing to extend water, sewer, streets, storm sewer and associated drainage facilities to accommodate the development of 42 affordable workforce residential lots on the western edge of the Timberline Addition. The legal boundaries of the proposed district are as follows: S ½ NW ¼ in Section 34-110-50 and abutting West 16th Avenue rights-of-way. The City Council reviewed and approved the TIF Pre-application at the July 10th City Council meeting. The developer submitted the full application for review by the TIF Review Team. The TIF Review Team recommended increasing the number of affordable residential lots to 42, up 10 lots from originally proposed by the Developer. The Planning Commission recommended 8-0 to approve the Tax Increment District #8 boundaries. Recommendation: Staff recommends approval. Attachments: Resolution Planning Commission Minutes PC Resolution Declaring Boundaries District Boundary Project Map City of Brookings Printed on 8/23/2018Page 1 of 1 powered by Legistar™ Resolution 18-067 Resolution providing for the creation of Tax Increment Financing District Number Eight, City of Brookings Whereas, the Planning Commission has recommended the District Boundaries for Tax Increment Financing District Number Eight, City of Brookings, and has recommended its creation; and Whereas, the City of Brookings has the powers, pursuant to SDCL 11-9-2, to create Tax Increment Financing District Number Eight, City of Brookings, and to define its boundaries. Now Therefore, It Is Hereby Resolved: 1. Authority and Declaration of Necessity. The City of Brookings declares the necessity for the creation of Tax Increment Financing District Number Eight, City of Brookings (hereinafter sometimes referred to as the “District”), pursuant to SDCL Chapter 11-9. Further, the City finds that the improvement of the area within the District is likely to enhance significantly the value of substantially all of the other real property in the District and is necessary for economic development within the city. 2. Findings of Blight. The City Council makes the following findings with regard to blight: a. More than 25% of the property in the District is a blighted area; b. Improvements to the District will significantly and substantially enhance the value of all property within the District; c. A majority of the property within the District which is suitable for development is currently unplatted and not serviceable with public infrastructure; d. The aggregate assessed value of the District plus the tax incremental base of all other existing Districts in the city does not exceed Ten (10%) percent of the total assessed valuation in the City. e. The District is predominantly open bare land void of site improvements, that impairs the sound growth of the City. f. There exist inadequate street layouts and storm sewer which retard the provision of industrial accommodations. g. The District constitutes a blighted area as defined in SDCL Chapter 11-9. 3. Findings of Maximum Percentage of Tax Increment Financing Districts. The aggregate assessed value of the taxable property in the District, plus all other tax incremental districts, does not exceed Ten (10%) percent of the total assessed valuation of the City of Brookings. 4. Creation of District. There is hereby created, pursuant to SDCL Chapter 11-9, Tax Increment Financing District Number Eight, City of Brookings. The District is hereby created on the day this Resolution becomes effective, which shall be twenty days after publication of this Resolution. 5. Designation of District boundaries. The District shall be located with the northern, southern, western and eastern boundaries of the following described real property: S ½ NW ¼ in Section 34-T110N-R50W of the 5 th P.M. and abutting rights-of-way of West 16th Avenue, City of Brookings, Brookings County, State of South Dakota. 6. Creation of Tax Incremental Fund. There is hereby created, pursuant to SDCL 11-9-31, a City of Brookings Tax Increment Financing District Number Eight Fund, which shall be a segregated asset account. All tax increments collected pursuant to Tax Incremental District Number Eight shall be deposited into the Tax Increment Financing District Number Eight Fund. All funds in the Tax Increment Financing District Number Eight Fund shall be used solely for those purposes expressly stated and reasonably inferred in SDCL Chapter 11-9. Passed and approved this 28 th day of August, 2018. CITY OF BROOKINGS Keith W. Corbett, Mayor ATTEST: Shari Thornes, City Clerk Planning Commission Brookings, South Dakota August 7, 2018 OFFICIAL MINUTES Chairperson Greg Fargen called the regular meeting of the City Planning Commission to order on Tuesday, July 3, 2018, at 5:30 PM in the Chambers Room #310 on the third floor of the City & County Government Center. Members present were James Drew, Gregg Jorgenson, Charles Siver, Alan Johnson, Lee Ann Pierce, Kristi Tornquist, Eric Rasmussen, and Fargen. Absent was Tanner Aiken. Also present were City Planner Staci Bungard, Community Development Director Mike Struck, and others. Item #5a –P.E.M. Affordable Housing LLC is requesting approval of the creation of Tax Increment District #8. (Pierce/Rasmussen) Motion to approve the creation of Tax Increment District #8. All present voted aye. MOTION CARRIED. Item #5b –P.E.M. Affordable Housing LLC is requesting approval of the Tax Increment District #8 Project Plan. (Pierce/Johnson) Motion to adopt the Tax Increment District #8 Project Plan. All present voted aye. MOTION CARRIED. The meeting was adjourned at 6:33. ______________________________________________________ Staci Bungard Greg Fargen, Chairperson City Planner Planning Commission Brookings, South Dakota August 7, 2018 OFFICIAL SUMMARY Chairperson Greg Fargen called the regular meeting of the City Planning Commission to order on Tuesday, July 3, 2018, at 5:30 PM in the Chambers Room #310 on the third floor of the City & County Government Center. Members present were James Drew, Gregg Jorgenson, Charles Siver, Alan Johnson, Lee Ann Pierce, Kristi Tornquist, Eric Rasmussen, and Fargen. Absent was Tanner Aiken. Also present were City Planner Staci Bungard, Community Development Director Mike Struck, and others. Item #5a–Struck explained that this step of the Tax Increment process is to establish the boundaries of the district. This land is currently zoned as Agricultural. This would be to provide an area on the western portion of the property for 42 affordable residential lots. The private improvements are for Brighton Road, a portion of Summit Pass, two cul-de-sacs, as well as water, sewer, paving, storm sewer, curb and gutter and drainage improvements along a portion of Steamboat Trail. There will be a significant amount of cutting on the east side of Brighton Road and fill on the west side of Brighton Road. The City is looking at partnering with the developer to complete some public improvements on West 16th Avenue and paving what is currently a township road. BMU is asking/requiring the developer to extend water lines to this area. The portion of Summit Pass that is east of Brighton Road is not part of this TIF Project Plan. The City Council approved the pre-application at the July 10th City Council meeting and since then the full application has been submitted. Struck noted that there will be a Development Agreement between the City and the Developer that will give the specifics of the details. This is a pay as you go TIF, whereas the developer will front all the costs for the private improvements and the City will front the costs for the improvements on West 16th Avenue. The respective parties will then be reimbursed through the increment for the improvements that are eligible expenses under the TIF. Fargen asked who is responsible for the sale of these lots? Struck stated that the developer has been working with ICAP to provide these affordable lots. Pierce asked if West 16th Avenue is a township road. Struck stated that half of it is township and half of it is in city limits. Pierce wondered if the township received notification of the TIF plan? Struck stated no because it is not a requirement to notify anybody other than the taxing entities. Johnson asked if the city will be responsible for maintaining this road? Struck stated that the City will complete the maintenance and he feels the Township would be willing to give up the maintenance requirement to the city. Drew asked if the improvements to West 16 th Avenue South should be included in the TIF? Struck stated that the portion within City limits can be included in the District. Siver asked if all the streets in this area were included in the TIF? Struck stated no, only the streets on the west side that are being developed in the area where the 42 affordable housing lots will be located. Tornquist is wondering if this area that will be built is in the floodplain? Struck explained that a portion is in the floodplain area, a drainage plan will be required for this development, fill will need to be brought in but they will also use the natural topography in this area. Tornquist thought that the city was trying to get away from building in the floodplain. Tornquist questioned why there are only 33 lots showing? Struck explained that an updated plan has been submitted, 10 additional lots have been added during recent discussions with the developer. Tornquist appreciates the thought of providing affordable housing, but then we are having them build in a floodplain. Fargen explained that through the LOMR process, this area will no longer be in the floodplain and fill will be brought in to eliminate this. Pierce is concerned about the fact that cul-de-sacs are being utilized and during the comp plan process, they had decided that cul-de-sacs needed to be replaced. Item #5b– The next step in the TIF process is to create a project plan and how the increment will be utilized explaining the project expenses and meeting certain eligibility requirements. The State has made some revisions, the past few years, in how they classify TIF Districts. This project has 80 acres of undeveloped land currently classified as agricultural status which is the lowest tax base. As the project starts to develop and the land becomes owner occupied, the tax base will change. The City and the developer will front the funds for the improvements and the reimbursements will come from tax increments. The public improvements will be water, sanitary sewer, storm sewer mains, streets, associated drainage improvements and site grading. This is for public improvements, so therefore the city is in favor of this increment. The City isn’t out anything with a project like this, because if the city doesn’t receive the increment, then the developer doesn’t get paid. The City will utilized the 2 nd Penny Sales Tax to cover the city expenses, which would include the street construction and associated drainage improvements. Tornquist questioned page 9. Have the master plan, map, building codes and City Ordinances been changed like this document says? Struck explained that when this area was preliminary platted, they were following the old comp plan so the language is stating that these items have been changed since the preliminary platting stage. She also questioned page 19 that states that there are safety concerns, what are these concerns? Struck explained that there currently is not sufficient fire safety in this area. The meeting was adjourned at 6:33 p.m. ________________________________________________ Staci Bungard, City Planner Greg Fargen, Chairperson City of Brookings Staff Report Brookings City & County Government Center, 520 Third Street Brookings, SD 57006 (605) 692-6281 phone (605) 692-6907 fax File #:RES 18-070,Version:1 Public Hearing and Action on Resolution 18-070, a Resolution Tax Increment District #8 Project Plan. Summary: Adoption of a project plan detailing the proposed improvements, associated costs, and the plan for financing the improvements. Background: P.E.M. Affordable Housing LLC, and the City of Brookings are proposing the creation of Tax Increment District #8 to construct public improvements for the development of 42 affordable workforce residential lots in the Timberline Addition. State law (SDCL 11-9-13) requires the Planning Commission adopt a project plan for each tax increment district and submit the plan to the governing body. The plan must contain specific information as stated in SDCL Chapter 11. Tax Increment District #8 is a pay-as-you-go TIF, whereby the developer and City are responsible for fronting the costs of the public improvements and will be reimbursed through tax increment as it is generated. The project involves the construction of water, sanitary sewer, and storm sewers mains, streets (portion of Summit Pass, Brighton Road, Crested Butte Circle, Silverton Circle, a portion of Steamboat Trail, and West 16th Avenue), associated drainage improvements, and site grading. The Developer will be responsible for those improvements identified as public improvements benefitting the proposed development of 42 affordable workforce residential lots. The City will be responsible for the West 16th Avenue street construction and associated drainage improvements. The total eligible reimbursed project costs associated with the TIF is $3,500,000 of which the Developer is eligible to receive up to but not exceeding $1,125,000. The remaining $2,375,000 is eligible reimbursed costs to the City for the West 16th Avenue street construction costs and associated drainage improvements, etc. Actual reimbursed amounts will be determined based upon bid amounts, pay requests, and any change orders, however, the total TIF eligible expenses shall not exceed the $3,500,000. The TIF Review Team discussed the project plan. The Development Review Team reviewed the project plan and agree with the proposed infrastructure improvements. The Planning Commission recommends on an 8-0 vote, approval of the TIF #8 Project Plan. Recommendation: Staff recommends approval. Attachments: Resolution 18 Planning Commission Minutes City of Brookings Printed on 8/23/2018Page 1 of 2 powered by Legistar™ File #:RES 18-070,Version:1 TID #8 Project Plan City of Brookings Printed on 8/23/2018Page 2 of 2 powered by Legistar™ Resolution 18-070 Resolution Approving Tax Increment Financing District Number Eight, City of Brookings Project Plan Whereas, the Brookings Planning Commission has recommended the approval of the Tax Increment Financing Project Plan, Tax Increment Financing District Number Eight, City of Brookings; and Whereas, the City Council finds that all requirements have been met in order to approve said Tax Increment Plan. NOW THEREFORE, BE IT RESOLVED by the City Council 1. Approval of Project Plan. The project plan, a copy of which is on file with the City Finance Officer hereby approved. 2. Findings. The City Council finds that the project plan is feasible and that it conforms to the City’s master plan. All findings made in the tax increment financing project plan are included herein by reference. 3. Effective 20 days after publication. This resolution shall become effective 20 days after publication and absent any challenge at law all findings and conclusions in the Tax Increment Financing Project Plan for Tax Increment Financing District Number Eight, City of Brookings shall be final. Passed and Approved this 28th day of August, 2018. CITY OF BROOKINGS ____________________________________ Keith W. Corbett, Mayor ATTEST: ___________________________________ Shari Thornes, City Clerk Planning Commission Brookings, South Dakota August 7, 2018 OFFICIAL MINUTES Chairperson Greg Fargen called the regular meeting of the City Planning Commission to order on Tuesday, July 3, 2018, at 5:30 PM in the Chambers Room #310 on the third floor of the City & County Government Center. Members present were James Drew, Gregg Jorgenson, Charles Siver, Alan Johnson, Lee Ann Pierce, Kristi Tornquist, Eric Rasmussen, and Fargen. Absent was Tanner Aiken. Also present were City Planner Staci Bungard, Community Development Director Mike Struck, and others. Item #5a –P.E.M. Affordable Housing LLC is requesting approval of the creation of Tax Increment District #8. (Pierce/Rasmussen) Motion to approve the creation of Tax Increment District #8. All present voted aye. MOTION CARRIED. Item #5b –P.E.M. Affordable Housing LLC is requesting approval of the Tax Increment District #8 Project Plan. (Pierce/Johnson) Motion to adopt the Tax Increment District #8 Project Plan. All present voted aye. MOTION CARRIED. The meeting was adjourned at 6:33. ______________________________________________________ Staci Bungard Greg Fargen, Chairperson City Planner Planning Commission Brookings, South Dakota August 7, 2018 OFFICIAL SUMMARY Chairperson Greg Fargen called the regular meeting of the City Planning Commission to order on Tuesday, July 3, 2018, at 5:30 PM in the Chambers Room #310 on the third floor of the City & County Government Center. Members present were James Drew, Gregg Jorgenson, Charles Siver, Alan Johnson, Lee Ann Pierce, Kristi Tornquist, Eric Rasmussen, and Fargen. Absent was Tanner Aiken. Also present were City Planner Staci Bungard, Community Development Director Mike Struck, and others. Item #5a–Struck explained that this step of the Tax Increment process is to establish the boundaries of the district. This land is currently zoned as Agricultural. This would be to provide an area on the western portion of the property for 42 affordable residential lots. The private improvements are for Brighton Road, a portion of Summit Pass, two cul-de-sacs, as well as water, sewer, paving, storm sewer, curb and gutter and drainage improvements along a portion of Steamboat Trail. There will be a significant amount of cutting on the east side of Brighton Road and fill on the west side of Brighton Road. The City is looking at partnering with the developer to complete some public improvements on West 16th Avenue and paving what is currently a township road. BMU is asking/requiring the developer to extend water lines to this area. The portion of Summit Pass that is east of Brighton Road is not part of this TIF Project Plan. The City Council approved the pre-application at the July 10th City Council meeting and since then the full application has been submitted. Struck noted that there will be a Development Agreement between the City and the Developer that will give the specifics of the details. This is a pay as you go TIF, whereas the developer will front all the costs for the private improvements and the City will front the costs for the improvements on West 16th Avenue. The respective parties will then be reimbursed through the increment for the improvements that are eligible expenses under the TIF. Fargen asked who is responsible for the sale of these lots? Struck stated that the developer has been working with ICAP to provide these affordable lots. Pierce asked if West 16th Avenue is a township road. Struck stated that half of it is township and half of it is in city limits. Pierce wondered if the township received notification of the TIF plan? Struck stated no because it is not a requirement to notify anybody other than the taxing entities. Johnson asked if the city will be responsible for maintaining this road? Struck stated that the City will complete the maintenance and he feels the Township would be willing to give up the maintenance requirement to the city. Drew asked if the improvements to West 16 th Avenue South should be included in the TIF? Struck stated that the portion within City limits can be included in the District. Siver asked if all the streets in this area were included in the TIF? Struck stated no, only the streets on the west side that are being developed in the area where the 42 affordable housing lots will be located. Tornquist is wondering if this area that will be built is in the floodplain? Struck explained that a portion is in the floodplain area, a drainage plan will be required for this development, fill will need to be brought in but they will also use the natural topography in this area. Tornquist thought that the city was trying to get away from building in the floodplain. Tornquist questioned why there are only 33 lots showing? Struck explained that an updated plan has been submitted, 10 additional lots have been added during recent discussions with the developer. Tornquist appreciates the thought of providing affordable housing, but then we are having them build in a floodplain. Fargen explained that through the LOMR process, this area will no longer be in the floodplain and fill will be brought in to eliminate this. Pierce is concerned about the fact that cul-de-sacs are being utilized and during the comp plan process, they had decided that cul-de-sacs needed to be replaced. Item #5b– The next step in the TIF process is to create a project plan and how the increment will be utilized explaining the project expenses and meeting certain eligibility requirements. The State has made some revisions, the past few years, in how they classify TIF Districts. This project has 80 acres of undeveloped land currently classified as agricultural status which is the lowest tax base. As the project starts to develop and the land becomes owner occupied, the tax base will change. The City and the developer will front the funds for the improvements and the reimbursements will come from tax increments. The public improvements will be water, sanitary sewer, storm sewer mains, streets, associated drainage improvements and site grading. This is for public improvements, so therefore the city is in favor of this increment. The City isn’t out anything with a project like this, because if the city doesn’t receive the increment, then the developer doesn’t get paid. The City will utilized the 2 nd Penny Sales Tax to cover the city expenses, which would include the street construction and associated drainage improvements. Tornquist questioned page 9. Have the master plan, map, building codes and City Ordinances been changed like this document says? Struck explained that when this area was preliminary platted, they were following the old comp plan so the language is stating that these items have been changed since the preliminary platting stage. She also questioned page 19 that states that there are safety concerns, what are these concerns? Struck explained that there currently is not sufficient fire safety in this area. The meeting was adjourned at 6:33 p.m. ________________________________________________ Staci Bungard, City Planner Greg Fargen, Chairperson TAX INCREMENTAL DISTRICT NUMBER EIGHT, CITY OF BROOKINGS TAX INCREMENTAL PROJECT PLAN Tax Increment District Eight, City of Brookings, South Dakota Page 1 T ABLE OF CONTENTS INTRODUCTION AND PURPOSE ..................................................................................................................................... 3 GENERAL DEFINITIONS AS USED IN THIS PLAN ............................................................................................................. 3 Listing Of Kind, Number, Location And Detailed Costs Of Proposed Public Works And Improvements. ...................... 6 Costs of Public Works or Improvements .................................................................................................................. 7 Expenditures exceeding Estimated Cost .................................................................................................................. 8 FEASIBILITY STUDY. ....................................................................................................................................................... 8 BLIGHT STUDY ............................................................................................................................................................... 8 DETAILED LIST OF ESTIMATED PROJECT COSTS ............................................................................................................ 8 FISCAL IMPACT STATEMENT ......................................................................................................................................... 8 METHOD OF FINANCING, TIMING OF COSTS AND MONETARY OBLIGATIONS ............................................................. 8 Maximum Amount of Note or Bonded Indebtedness ................................................................................................... 8 DURATION OF TAX INCREMENTAL PLAN ...................................................................................................................... 8 ESTIMATED IMPACT OF TAX INCREMENT FINANCING ON REVENUES OF TAXING JURISDICTIONS .............................. 9 CONDITIONS MAP, IMPROVEMENTS MAP, ZONING CHANGE MAP ............................................................................. 9 CHANGES TO THE CITY OF BROOKINGS MASTER PLAN, MAP, BUILDINGS CODES AND CITY ORDINANCES. ................ 9 LIST OF ESTIMATED NON-PROJECT COSTS. ................................................................................................................. 10 STATEMENT OF DISPLACEMENT AND RELOCATION PLAN .......................................................................................... 10 PERFORMANCE BOND, SURETY BOND OR GUARANTY. .............................................................................................. 10 SCHEDULE 1 – "DETAIL OF PROJECT COSTS" ............................................................................................................... 12 SCHEDULE 2 – "ESTIMATED CAPTURED TAXABLE VALUES" ........................................................................................ 13 SCHEDULE 3 – “ECONOMIC FEASIBILITY STUDY” ........................................................................................................ 14 SCHEDULE 4. BLIGHT STUDY ....................................................................................................................................... 17 Section 1- Introduction ........................................................................................................................................... 17 Section 2 - Study Area Boundary ............................................................................................................................ 17 Tax Increment District Eight, City of Brookings, South Dakota Page 2 Section 3 - Establishing Blight ................................................................................................................................. 17 Section 4 - History of the Study Area ..................................................................................................................... 18 Section 5 - Study Area Description ......................................................................................................................... 18 Section 6 - Conditions Within the Study Area ........................................................................................................ 18 Section 7 - Findings within the Study Area – Analysis ............................................................................................ 19 Section 8 - Conclusions ........................................................................................................................................... 20 SCHEDULE 5 - “FISCAL IMPACT STATEMENT” ............................................................................................................. 21 FISCAL IMPACT STATEMENT- TAX INCREMENT DISTRICT NUMBER ONE ............................................................... 21 Introduction ....................................................................................................................................................... 21 Definitions ......................................................................................................................................................... 21 Assumptions: ..................................................................................................................................................... 21 FISCAL IMPACT:.................................................................................................................................................. 22 ATTACHMENT 1 ........................................................................................................................................................... 23 ATTACHMENT 2 ........................................................................................................................................................... 24 ATTACHMENT 3 ........................................................................................................................................................... 25 Tax Increment District Eight, City of Brookings, South Dakota Page 3 INTRODUCTION AND PURPOSE The purpose of this Plan, to be implemented by the City of Brookings, is to satisfy the requirements for a Tax Incremental District Plan Number Eight, City of Brookings as specified in SDCL Chapter 11-9. There are 11 mandated requirements of the Plan, each to be addressed in this Plan. The principal purpose of the Plan is to define eligible property and to define a Tax Increment Plan for funding eligible activities of a functionally obsolete and blighted area of the City. This Plan was prepared for adoption by the City Council in recognition that the renewal area requires a coordinated, cooperative strategy, with financing possibilities, to eliminate the blight and prevent the spread of blight, and accomplish the City’s development objectives for improving the continued viability of public and private development in the City. The driving interest in the establishment of this Plan is to offer tax increment financing as a tool to stimulate and leverage private sector development and redevelopment, to help eliminate statutory defined blight, and to prevent the spread of such blight. Development and redevelopment in the area is anticipated to occur in the near future through public and private partnerships, with the potential for Tax Increment financing to provide the impetus and means to undertake this redevelopment at a faster pace than might occur otherwise. The development of affordable workforce residential property to stimulate further economic development is an essential governmental purpose. GENERAL DEFINITIONS AS USED IN THIS PLAN The following terms found in this Plan have the following meanings: “Base” or “Tax Incremental Base” means the aggregate assessed value of all taxable property located within a Tax Incremental District on the date the district is created, as determined by SDCL § 11-9-20. "Blighted" means property that meets any of the following criteria: Any area, including slum area, in which the structures, buildings, or improvements, by reason of: (1) dilapidation, age, or obsolescence; (2) inadequate provisions for ventilation, light, air, sanitation, or open spaces; (3) high density of population and overcrowding; (4) the existence of conditions which endanger life or property by fire and other causes; or (5) any combination of such factors; are conducive to ill health, transmission of disease, infant mortality, juvenile delinquency, or crime, and which is detrimental to the public health, safety, morals, or welfare, is a blighted area1; or 1 SDCL § 11-9-9 Tax Increment District Eight, City of Brookings, South Dakota Page 4 Any area which by reason of: (1) the presence of a substantial number of substandard, slum, deteriorated, or deteriorating structures; (2) predominance of defective or inadequate street layouts; (3) faulty lot layout in relation to size, adequacy, accessibility, or usefulness; (4) unsanitary or unsafe conditions; (5) deterioration of site or other improvements; (6) diversity of ownership, tax, or special assessment delinquency exceeding the fair value of the land; (7) defective or unusual conditions of title; (8) the existence of conditions which endanger life or property by fire and other causes; or (9) any combination of such factors; substantially impairs or arrests the sound growth of a municipality, retards the provision of housing accommodations, or constitutes an economic or social liability and is a menace to the public health, safety, morals, or welfare in its present condition and use, is a blighted area 2; or Any area which is predominantly open and which because of obsolete platting, diversity of ownership, deterioration of structures or of site improvements, or otherwise, substantially impairs or arrests the sound growth of a municipality, is a blighted area.3 "City Councils" means the Brookings City Council. "City of Brookings" means Brookings, South Dakota, a home rule form of government. "Department of Revenue" means the South Dakota Department of Revenue. “District” means the Tax Incremental District. "Economic Development" means all powers expressly granted and reasonably inferred pursuant to SDCL §9-54. "Fiscal year" means that fiscal year of the City of Brookings. "Generally Applicable Taxes" shall have the same meaning as set forth in 26 CFR § 1.141-4(e). "Governing body" means the Brookings City Council "Infrastructure Improvements" means a street, road, sidewalk, parking facility, pedestrian mall, alley, bridge, sewer, sewage treatment plant, property designed to reduce, eliminate, or prevent the spread of identified soil or groundwater contamination, drainage system, waterway, waterline, water storage facility, 2 SDCL § 11-9-10 3 SDCL § 11-9-11. Tax Increment District Eight, City of Brookings, South Dakota Page 5 rail line, utility line or pipeline, or other similar or related structure or improvement, together with necessary easements for the structure or improvement, for the benefit of or for the protection of the health, welfare, or safety of the public generally. "Municipality" any incorporated city in this state. "Planning Commission" means the City Planning Commission. “Plan” means this Project Plan. “Project Costs” means any expenditure or monetary obligations by the City of Brookings, whether made, estimated to be made, incurred or estimated to be incurred, which are listed as Project Costs herein will include any costs incidental thereto but diminished by any income, special assessments, or other revenues, other than tax increments, received, or reasonably expected to be received, by the City of Brookings in connection with the implementation of this Plan. “Project Plan” means properly approved Plan for the development or redevelopment of a tax incremental district including all properly approved amendments thereto as recommended pursuant to SDCL § 11-9-13. "Public Works" means the acquisition by purchase or condemnation of real and personal property within the Tax Incremental District and the sale, lease, or other disposition of such property to private individuals, partnerships, corporations, or other entities at a price less than the cost of such acquisition which benefit or further the health, safety, welfare and economic development of the City. "Taxable Property" all real taxable property located in a Tax Incremental District; "Tax Incremental District" a contiguous geographic area within a City defined and created by resolution of the governing body and named City of Brookings Tax Incremental District Number Eight; "Tax Increment Valuation" is the total value of the Tax Incremental District minus the tax incremental base pursuant to § 11-9-19. “Tax Increment Law” means South Dakota Codified Laws Chapter 11-9. Tax Increment District Eight, City of Brookings, South Dakota Page 6 PROPERTY WITHIN THE TAX INCREMENT ZONE The real property to be located within the Tax Increment District is legally described as follows: Description: S ½ NW ¼ in Section 34-T110N-R50W and abutting rights-of-way of West 16th Avenue. LISTING OF KIND, N UMBER , LOCATION A ND DETAILED COSTS OF PROPOSED P UBLIC WORKS AND IMPROVEMENTS 4. In order to implement the provisions of SDCL Chapter 11-9, the following are Project Costs and expenditures made or estimated to be made and the monetary obligations incurred or estimated to be incurred by the City. The Project Costs includes capital costs, financing costs, real property assembly costs, professional fee costs, imputed administration costs, relocation costs, organizational costs, grants, and discretionary costs, plus any costs incidental thereto, diminished by any income, special assessments, or other revenues, other than tax increments, received, or reasonably expected to be received, by the City. The City is working to develop an economic and competitive base to benefit the City and the State as a whole. All the Project Costs, land acquisition and professional fees, are found to be necessary and convenient to the creation of the Tax Incremental District and the implementation of the Tax Increment District. The City shall enter into all contracts in accordance with South Dakota law. A combination of private investment, public investment and tax increment recapture will assist progress toward the following additional objectives:  To address and remedy conditions in the area that impair or arrest the sound growth of the City;  To implement the Comprehensive Plan and its related element;  To redevelop and rehabilitate the area in a manner which is compatible with and complementary to unique circumstances in the area;  To effectively utilize undeveloped and underdeveloped land;  To improve pedestrian, bicycle, vehicular, and transit-related circulation and safety;  To ultimately contribute to increased revenues for all taxing entities;  To encourage the voluntary rehabilitation of buildings, improvements, and conditions;  To watch for market and/or project opportunities to eliminate blight, and when such opportunities exist, to take action within the financial, legal and political limits of the Authority to acquire land, demolish and remove structures, provide relocation benefits, and pursue redevelopment, improvement and rehabilitation projects; and 4 SDCL §11-9-13(1). Tax Increment District Eight, City of Brookings, South Dakota Page 7  To improve areas that are likely to enhance significantly the value of substantially all property in the district. COSTS OF PUBLIC WORKS OR IMPROVEMENTS In accordance with SDCL 11-9-13(1) & (3) the following is the kind, number, location and dollar amount of estimated Project Costs, costs of public works and improvements. Kind of Project Cost Location5 Amount Reference6 Capital Costs (Street, Water, Sewer, Storm Sewer, cleaning & grading of land & associated costs)6 District 11-9-15(1) Financing Costs District 11-9-15(2) Real Property Assembly District 11-9-15(3) Professional Fees District 11-9-15(4) Administrative Costs District 11-9-15(5) Relocation Costs District 1-9-15(6) Organizational Costs District 11-9-15(7) Discretionary Costs and Grants District $3,500,000 11-9-15(8) Eligible Project Costs $3,500,000 *Eligible Project costs may be reallocated during the five years from creation of the TIF. The above total represents eligible Project Costs. 5District shall mean the Tax Increment District. 6SDCL §11-9-15 (1) Capital costs, including the actual costs of the construction of public works or improvements, buildings, structures, and permanent fixtures; the demolition, alteration, remodeling, repair, or reconstruction of existing buildings, structures, and permanent fixtures; the acquisition of equipment; the clearing and grading of land; and the amount of interest payable on tax incremental bonds or notes issued pursuant to this chapter until such time as positive tax increments to be received from the district, as estimated by the Project Plan, are sufficient to pay the principal of and interest on the tax incremental bonds or notes when due; (2) Financing costs, including all interest paid to holders of evidences of indebtedness issued to pay for Project Costs, any premium paid over the principal amount thereof because of the redemption of such obligations prior to maturity and a reserve for the payment of principal of and interest on such obligations in an amount determined by the governing body to be reasonably required for the marketability of such obligations; (3) Real property assembly costs, including the actual cost of the acquisition by a municipality of real or personal property within a tax incremental district less any proceeds to be received by the municipality from the sale, lease, or other disposition of such property pursuant to a Project Plan; (4) Professional service costs, including those costs incurred for architectural, planning, engineering, and legal advice and services; (5) Imputed administrative costs, including reasonable charges for the time spent by municipal employees in connection with the implementation of a Project Plan; (6) Relocation costs; (7) Organizational costs, including the costs of conducting environmental impact and other studies and the costs of informing the public of the creation of tax incremental districts and the implementation of project plans; and (8) Payments and grants made, at the discretion of the governing body, which are found to be necessary or convenient to the creation of tax incremental districts or the implementation of project plans. Tax Increment District Eight, City of Brookings, South Dakota Page 8 EXPENDITURES EXCEEDIN G ESTIMATED COST Any expenditures which in sum would exceed the total amount stated in Eligible Project Costs will require an amendment of this plan. All amendments are undertaken pursuant to SDCL §11-9-23. When the expenditures are increased above the total Eligible Project Costs, the Department of Revenue will be required to reset the base, in accordance with SDCL §11-9-23. FEASIBILITY STUDY .7 An economic feasibility study is attached as Schedule 3. BLIGHT STUDY Not less than 25% of the area within the proposed district is blighted and in need of redevelopment as indicated in the Blight Study attached as Schedule 4. DETAILED LIST OF ESTIMATED PROJECT COSTS 8 Attached as Schedule 1 is a detailed list of estimated Project Costs. No expenditure for Project Costs is provided for more than five years after the district. FISCAL IMPACT STATEMENT 9 Attached as Schedule 5 is the Fiscal Impact Statement on other taxing districts found within the Tax Increment District, both until and after the bonds are repaid. METHOD OF FINANCING, TIMING OF COSTS AND MONETARY OBLIGATIONS 10 Project Costs shall be paid by the City. There shall be multiple advances by the City. The City will reimburse for employee time and expense from the tax increment fund. MAXIMUM A MOUNT OF NOTE OR BONDED INDEBTEDNESS The City intends to issue no bonded indebtedness payable from the tax increment fund. The City will provide for the improvements through general funds and pay itself back through tax increment revenue. DURATION OF TAX INCREMENTAL PLAN The duration of the Plan will extend to the number of years it will take for the retirement of bonded indebtedness except that the Plan duration shall not exceed 20 years from the date of creation of the District. 7 SDCL §11-9-13(2) 8 SDCL §11-9-13(3) 9 SDCL § 11-9-13(4). 10 SDCL § 11-9-13(5) Tax Increment District Eight, City of Brookings, South Dakota Page 9 ESTIMATED IMPACT OF TAX INCREMENT FINANCING ON REVENUES OF TAXING JURISDICTIONS The site will generate taxes to the local jurisdictions at or above the assessed of the Base. All taxing districts shall receive that base which was established in 2018. The tax increment will be available to the taxing jurisdictions at or before 20 years after the creation of the District. Schedule 3 details the tax capture implications to each of the local taxing jurisdictions. After the repayment of the bonds, taxing entities will receive their proportionate share of tax dollars for the base value and the tax incremental values. CONDITIONS MAP 11, IMPROVEMENTS MAP12, ZONING CHANGE MAP13 The conditions map is attached as Attachment 1. The Improvements map is attached as Attachment 2. The Zoning Change Map is attached as Attachment 3. CHANGES TO THE CITY OF BROOKINGS MASTER PLAN, MAP, BUILDINGS CODES AND CITY ORDINANCES 14. The City has made changes in the master plan, map, building codes and City ordinances as indicated on Attachment 3. 11 SDCL § 11-9-16(1) 12 SDCL § 11-9-16(2) 13 SDCL § 11-9-16(3) 14 SDCL §11-9-16(4) Tax Increment District Eight, City of Brookings, South Dakota Page 10 LIST OF ESTIMATED NON-PROJECT COSTS15. The following is a list of the projected non-Project Costs. Residential buildings and facilities in an amount not determinable at this time. STATEMENT OF DISPLACEMENT AND RELOCATION PLAN16 No residents or families will be displaced by the Project. There are no families or persons residing on the premises. Therefore, no relocation Plan is needed. PERFORMANCE BOND, S URETY BOND OR GUARAN TY. As security for its fulfillment of the agreement with the governing body, a purchaser or lessee of redevelopment property shall furnish a performance bond, with such surety and in such form and amount as the governing body may approve or make such other guaranty as the governing body may deem necessary in the public interest. 15 SDCL §11-9-16(5) 16 SDCL § 11-9-16(16) Tax Increment District Eight, City of Brookings, South Dakota Page 11 LIST OF SCHEDULES SCHEDULE 1 Detail of Project Costs SCHEDULE 2 Estimated Captured Taxable Values SCHEDULE 3 Economic Feasibility Schedule SCHEDULE 4 Blight Study SCHEDULE 5 Fiscal Impact Statement ATTACHMENTS Attachment 1. Map and Legal Description and existing uses and conditions Attachment 2. Map of Real property Improvement and uses Attachment 3. Map of proposed changes in zoning ordinances Tax Increment District Eight, City of Brookings, South Dakota Page 12 SCHEDULE 1 – "DETAIL OF PROJECT COSTS" The project contains 2,600 linear feet of sanitary sewer, 7,400 linear feet of water, 3,800 linear feet of storm sewer, 4,800 linear feet of street, grading, and the necessary infrastructure to accommodate drainage and green space associated with the project. This project provides infrastructure for an 80 acre area of residential development in the west portion of the community and adjacent West 16th Avenue right-of-ways in Brookings. Tax Increment District Eight, City of Brookings, South Dakota Page 13 SCHEDULE 2 – "ESTIMATED CAPTURED TAXABLE VALUES" BASE-ESTIMATED TAXES THAT WILL GO TO TAXING DISTRICTS DURING TIF INCREMENT-ESTIMATED TAXES THAT WILL GO TO TAX INCREMENT FUND DURING TIF Projected Revenue for Tax Increment District #8 Base Value $ 170,000 Owner-Occupied Payable in 2018 Equalized 94.00% Construction Year Valuation Year Revenue Year Accumulated Positive Valuation Increment City Mil Rate County Mill Rate School Mill Rate EDWDD Mill Rate Total Mill Rate Total Increment 2018 2019 2020 2.554 4.162 9.180 0.025 15.921 $0 2019 2020 2021 $0 2.554 4.162 9.180 0.025 15.921 $0 2020 2021 2022 $1,040,000 2.554 4.162 9.180 0.025 15.921 $15,564 2021 2022 2023 $3,180,000 2.554 4.162 9.180 0.025 15.921 $47,591 2022 2023 2024 $5,320,000 2.554 4.162 9.180 0.025 15.921 $79,618 2023 2024 2025 $7,460,000 2.554 4.162 9.180 0.025 15.921 $111,644 2024 2025 2026 $9,210,000 2.554 4.162 9.180 0.025 15.921 $137,834 2025 2026 2027 $10,960,000 2.554 4.162 9.180 0.025 15.921 $164,025 2026 2027 2028 $12,060,000 2.554 4.162 9.180 0.025 15.921 $180,487 2027 2028 2029 $13,160,000 2.554 4.162 9.180 0.025 15.921 $196,949 2028 2029 2030 $14,260,000 2.554 4.162 9.180 0.025 15.921 $213,411 2029 2030 2031 $15,360,000 2.554 4.162 9.180 0.025 15.921 $229,874 2030 2031 2032 $16,460,000 2.554 4.162 9.180 0.025 15.921 $246,336 2031 2032 2033 $17,560,000 2.554 4.162 9.180 0.025 15.921 $262,798 2032 2033 2034 $18,660,000 2.554 4.162 9.180 0.025 15.921 $279,261 2033 2034 2035 $19,760,000 2.554 4.162 9.180 0.025 15.921 $295,723 2034 2035 2036 $20,860,000 2.554 4.162 9.180 0.025 15.921 $312,185 2035 2036 2037 $21,960,000 2.554 4.162 9.180 0.025 15.921 $328,648 2036 2037 2038 $23,060,000 2.554 4.162 9.180 0.025 15.921 $345,110 $3,447,059 Note: These numbers are for projection purposes only and do not reflect what the actual number(s) may be. These numbers are based on the following assumptions. Assumptions: 1. Positive valuation increment was calculated on structures only. 2. Owner-Occupied mill levy utilized for calculation purposes. 3. Calculations based on buildout schedule. 4. Assumes equalized factor rate of 94%. Tax Increment District Eight, City of Brookings, South Dakota Page 14 SCHEDULE 3 – “ECONOMIC FEASIBILITY STUDY ” The City of Brookings is installing necessary infrastructure for an 80 acre area of residential development in the western portion of the community and adjacent West 16th Avenue right-of-ways in Brookings. With the expansion of industrial and manufacturing within the community, a key component is the availability of affordable housing to continue economic development opportunities in attracting a quality workforce. An essential component of the City’s participation is City funding for certain Project Costs (“Project Costs”) needed to support the Project (or any other comprehensive redevelopment of the site), all of which is currently estimated to cost in excess of $3,500,000. The City is paying the project costs pursuant to (SDCL 11-9-30) and intends to be reimbursed through positive tax increment pursuant to SDCL (11-9-32). If the Tax Increment District #8 dissolves prior to full reimbursement, the City will not be reimbursed for the remaining outstanding balance. In tax increment financing, the current real property tax assessed value of all properties in a designated project area (“tax increment financing district”) is established as the “base value.” As development in the tax increment financing district increases the assessed values of the redeveloped properties, a portion of the additional tax revenue generated by the increase in assessed value over the base value is set aside and committed by the City for debt service on tax increment bonds, the proceeds of which would be used for the construction of the Project Costs. Use of a Tax increment fund is permitted only in connection with a “Project Plan” duly adopted by the City. The process is set forth in the Tax Increment District Law, and is generally as follows:  Any person may request the City Council to designate a tax increment financing district. The request may be through a formal application process, or a presentation to the City Council. Tax Increment District Eight, City of Brookings, South Dakota Page 15 Upon receiving any request, the City Council determines preliminary feasibility of the project. This preliminary feasibility determination includes fiscal, legal and political considerations.  If it is determined feasible, the City Council directs staff or the Planning Commission to initiate the process. The Planning Commission then sets a proposed hearing date and starts the notice procedure.  Notice of the intent to create a Tax Increment District is published and sent to all taxing districts not less than 10 days prior to the hearing.  The Planning Commission holds a hearing and allows members of the general public to comment upon the proposed creation of a Tax Increment District. At the end of the hearing, the Planning Commission may recommend the creation of the Tax Increment District to the City Council. The Planning Commission may also recommend a tax increment Project Plan and forward to the City Council for their determination.  The City Council places the recommendation on the agenda and at the public meeting may pass a resolution to create the Tax Increment District in accordance with the Tax Increment District Law. The resolution is published and becomes effective on the 21st day after publication, unless it is referred to a vote of the electors. This resolution may also approve the project plan.  After the resolution becomes effective, the Department of Revenue of the State of South Dakota is sent a letter requesting to determine the base.  After the Project Plan is approved, the City Council at any time may authorize the issuance of tax increment bonds “for the purpose of carrying out or administering a Project Plan”. The resolution would irrevocably pledge its tax increment revenues to the debt service on the City’s tax increment bonds. (See Tax Increment District Law Section 11-9-37).  The City has five years to spend tax increment revenues or bond proceeds on or for Project Costs. Tax Increment District Eight, City of Brookings, South Dakota Page 16 Estimated Tax Increment Fund Balance is as follows: Projected Revenue for Tax Increment District #8 Base Value $ 170,000 Owner-Occupied Payable in 2018 Equalized 94.00% Construction Year Valuation Year Revenue Year Accumulated Positive Valuation Increment City Mil Rate County Mill Rate School Mill Rate EDWDD Mill Rate Total Mill Rate Total Increment 2018 2019 2020 2.554 4.162 9.180 0.025 15.921 $0 2019 2020 2021 $0 2.554 4.162 9.180 0.025 15.921 $0 2020 2021 2022 $1,040,000 2.554 4.162 9.180 0.025 15.921 $15,564 2021 2022 2023 $3,180,000 2.554 4.162 9.180 0.025 15.921 $47,591 2022 2023 2024 $5,320,000 2.554 4.162 9.180 0.025 15.921 $79,618 2023 2024 2025 $7,460,000 2.554 4.162 9.180 0.025 15.921 $111,644 2024 2025 2026 $9,210,000 2.554 4.162 9.180 0.025 15.921 $137,834 2025 2026 2027 $10,960,000 2.554 4.162 9.180 0.025 15.921 $164,025 2026 2027 2028 $12,060,000 2.554 4.162 9.180 0.025 15.921 $180,487 2027 2028 2029 $13,160,000 2.554 4.162 9.180 0.025 15.921 $196,949 2028 2029 2030 $14,260,000 2.554 4.162 9.180 0.025 15.921 $213,411 2029 2030 2031 $15,360,000 2.554 4.162 9.180 0.025 15.921 $229,874 2030 2031 2032 $16,460,000 2.554 4.162 9.180 0.025 15.921 $246,336 2031 2032 2033 $17,560,000 2.554 4.162 9.180 0.025 15.921 $262,798 2032 2033 2034 $18,660,000 2.554 4.162 9.180 0.025 15.921 $279,261 2033 2034 2035 $19,760,000 2.554 4.162 9.180 0.025 15.921 $295,723 2034 2035 2036 $20,860,000 2.554 4.162 9.180 0.025 15.921 $312,185 2035 2036 2037 $21,960,000 2.554 4.162 9.180 0.025 15.921 $328,648 2036 2037 2038 $23,060,000 2.554 4.162 9.180 0.025 15.921 $345,110 $3,447,059 Note: These numbers are for projection purposes only and do not reflect what the actual number(s) may be. These numbers are based on the following assumptions. Assumptions: 1. Positive valuation increment was calculated on structures only. 2. Owner-Occupied mill levy utilized for calculation purposes. 3. Calculations based on build-out schedule. 4. Assumes equalized factor rate of 94%. Since the TIF is a pay-as-you-go for the developer’s portion and the City is reimbursing itself through collected tax increment, the plan is feasible. The City will collect only such tax increments as are collected in the tax increment fund. The above sheet is only an estimate and will be subject to actual collections. This document represents the feasibility study required under Tax Increment District Law Section 11-9-13 Tax Increment District Eight, City of Brookings, South Dakota Page 17 (Subsections 2, 4 and 5). The study concludes that the proposed redevelopment project in the project area is feasible. SCHEDULE 4. BLIGHT STUDY SECTION 1- INTRODUCTION The City has initiated the creation of a tax increment district located in the western part of the city. In order to determine whether a tax increment district may be created, it has been recommended that city staff together with outside consultants conduct a study of the area to determine if conditions exist that meet the definitions of blight described in Title 11-9 and allow consideration of a Tax Increment District to alleviate those conditions. If the City finds, by Resolution, that "blighted" conditions exist in not less than 25% of the area, it may after notification of affected taxing districts and after a public hearing, create a Tax Increment district. The Purpose of the study is to determine if impediments to development and other issues of blight exist, pursuant to state law, sufficient enough to warrant the creation of a district in the southwestern portion of the City. In addition to studying the subject area for the defined blighted conditions, staff has evaluated the area for the existence of assets or opportunities for private investment, as creation and reinvestment of TIF funds in a District depends primarily on new private investment generating new property taxes. Finally, staff reviewed the Study Area for localized physical and institutional impediments to investment in the study area. SECTION 2 - STUDY A REA BOUNDARY The Study of Blight is broadly described as: Description: S ½ NW ¼ in Section 34-T110N-R50W and abutting rights-of-way of West 16th Avenue, City of Brookings, Brookings County, South Dakota. SECTION 3 - ESTABLISHING BLIGHT South Dakota law describes a blighted area as one that contains a set of conditions which constitute blight. There are three statutory areas of blight: SDCL § 11-9-9 Any area, including slum area, in which the structures, buildings, or improvements, by reason of: (1) Dilapidation, age, or obsolescence; (2) Inadequate provisions for ventilation, light, air, sanitation, or open spaces; (3) High density of population and overcrowding; (4) The existence of conditions which endanger life or property by fire and other causes; or (5) Any combination of such factors; are conducive to ill health, transmission of disease, infant mortality, juvenile delinquency, or crime, and which is detrimental to the public Tax Increment District Eight, City of Brookings, South Dakota Page 18 health, safety, morals, or welfare, is a blighted area. SDCL § 11-9-10. Developed areas impairing growth defined as blighted. Any area which by reason of: (1) The presence of a substantial number of substandard, slum, deteriorated, or deteriorating structures; (2) Predominance of defective or inadequate street layouts; (3) Faulty lot layout in relation to size, adequacy, accessibility, or usefulness; (4) Insanitary or unsafe conditions; (5) Deterioration of site or other improvements; (6) Diversity of ownership, tax, or special assessment delinquency exceeding the fair value of the land; (7) Defective or unusual conditions of title; (8) The existence of conditions which endanger life or property by fire and other causes; or (9) Any combination of such factors; substantially impairs or arrests the sound growth of a municipality, retards the provision of housing accommodations, or constitutes an economic or social liability and is a menace to the public health, safety, morals, or welfare in its present condition and use, is a blighted area. SDCL § 11-9-11. Any area which is predominantly open and which because of obsolete platting, diversity of ownership, deterioration of structures or of site improvements, or otherwise, substantially impairs or arrests the sound growth of a municipality, is a blighted area. Under South Dakota law the finding of blight may be made based upon a single factor found in SDCL § 11 - 9-9, 11-9-10 or 11-9-11. SECTION 4 - HISTORY OF THE STUDY AREA The study area is comprised of agricultural and residential area. A majority of the area is non developable without direct infrastructure improvements by the developer and City of Brookings. The City has initiated a development plan whereby it intends to expand into the geographical area and provide infrastructure improvements where private developers will not. SECTION 5 - STUDY A REA DESCRIPTION An open area with inadequate street layouts, lack of sanitary sewer and water facilities, no storm drainage, or fire control improvements, which, due to geographical limitations, substantially arrests the sound growth of a municipality, constitutes an economic or social liability and is a menace to welfare of the City in its present condition and use. SECTION 6 - CONDITIONS WITHIN THE STUDY AREA Sewer- Analysis of the City of Brookings Sanitary Sewer Maps reveals that the Study Area has limited wastewater coverage. Tax Increment District Eight, City of Brookings, South Dakota Page 19 Storm water – Analysis of the City of Brookings Storm Sewer Maps reveals that the Study Area has limited storm sewer coverage. Potable Water – Analysis of the City of Brookings Water Maps reveals that the Study Area has limited water coverage. Street & Sidewalk Condition – Analysis of the City of Brookings Street Maps reveals that the Study Area is in need of additional street and sidewalk infrastructure. Transportation - According to the Engineering department, the District is in need of street extension and alignment to maintain better control and flow of traffic. Fire – The City of Brookings Fire Department supplied information pertaining to life safety aspects within the study area. More than twenty-five percent of the District does not meet fire safety standards. Demographic Character of the Study Area There exists population in less than 25 % of the study area. Tax Generation from the Area More than twenty-five percent of the District does not generate taxes sufficient to supply the required infrastructure improvements. Land Use and Planning Comprehensive Plan - The Comprehensive plan suggests that public and private improvements are needed within the District. Zoning – No zoning changes will be necessary for development. SECTION 7 - FINDINGS WITHIN THE STUDY AREA – ANALYSIS In accordance with State Law, the following addresses specific characteristics of blight found within the Study Area with corresponding portions of 11-9-10 and 11-9-11: Defective or inadequate street layout. - For the most part, the streets in the Study Area are not adequate, as the current streets are not constructed serving the developable area and West 16th Avenue is a gravel township road intended to be constructed to urban standards with curb, gutter and asphalt paving. The study area would benefit greatly from an improved street and connectivity with existing streets. Faulty lot layout in relation to size, adequacy, accessibility, or usefulness. Lots and blocks in the Study Area need to be laid out in not less than 25% of the area. Unsanitary or unsafe conditions. Some conditions within localized portions of the Study Area listed above achieve unsafe status due to life- safety issues. Tax Increment District Eight, City of Brookings, South Dakota Page 20 The existence of conditions that endanger life or property by fire or other causes. Some conditions within localized portions of the Study Area listed above achieve unsafe status due to life- safety issues. SECTION 8 - CONCLUSIONS Based on the findings of this study, it is determined that the Study Area contains conditions defined as “blight”. Tax Increment District Eight, City of Brookings, South Dakota Page 21 SCHEDULE 5 - “FISCAL IMPACT STATEMENT ” FISCAL IMPACT STATEMENT- TAX INCREMENT DISTRICT NUMBER EIGHT INTRODUCTION The fiscal impact statement is intended to provide a succinct analysis of the estimated impact of the Tax Increment District to the public pursuant to SDCL § 11-9-13(4). It is not intended to rival the level of detail required by a detailed financial analysis. A fiscal impact statement shows the impact of the Tax Increment District, both until and after the City is repaid, upon all entities levying taxes upon property in the district. DEFINITIONS “Assumptions” means factors or definitions used in the fiscal analysis. Assumptions may include facts and figures identified by the District and educated guesses that are sometimes necessary when not all of the information is available. Assumptions are often used to extrapolate an estimate. Assumptions may include an estimate of tax levies of each taxing entity, the school aid formula contribution, the value of the real property, etc. "Base Revenues” means the taxes collected on the base value. “Fiscal Impact” means the increase or decrease in revenues and generally refers to an impact to revenues caused by the district. “Revenue” means ad valorem taxes. “Tax Increment District “ means City of Brookings, Tax Increment District Number Eight. “Taxing Districts” means all political subdivisions of the state which have ad valorem taxing power over property within the boundaries of the Tax Increment District. “Tax Increment Revenues" means all revenues above the Base Revenues. ASSUMPTIONS: 1. The property will have improvements which at completion will be valued for taxable purposes at $23,060,000. 2. The average tax levy of all taxing districts will be $15.92 per thousand dollars of taxable valuation. 3. Tax increment will start to be collected in 2020 and end in 2038. 4. Interest: None: 5. The Developer waives the right to the discretionary formula as a means of acceptance of tax increment during the duration of the TIF District. Tax Increment District Eight, City of Brookings, South Dakota Page 22 FISCAL IMPACT: The total fiscal impact upon the taxing entities during the term of the Tax Increment District is as follows: Taxing District will receive taxes on the base value of property within district, but will not receive any new increment generated until the expiration of the Tax Increment District. Projected Revenue for Tax Increment District #8 Base Value $ 170,000 Owner-Occupied Payable in 2018 Equalized 94.00% Construction Year Valuation Year Revenue Year Accumulated Positive Valuation Increment City Mil Rate County Mill Rate School Mill Rate EDWDD Mill Rate Total Mill Rate Total Increment 2018 2019 2020 2.554 4.162 9.180 0.025 15.921 $0 2019 2020 2021 $0 2.554 4.162 9.180 0.025 15.921 $0 2020 2021 2022 $1,040,000 2.554 4.162 9.180 0.025 15.921 $15,564 2021 2022 2023 $3,180,000 2.554 4.162 9.180 0.025 15.921 $47,591 2022 2023 2024 $5,320,000 2.554 4.162 9.180 0.025 15.921 $79,618 2023 2024 2025 $7,460,000 2.554 4.162 9.180 0.025 15.921 $111,644 2024 2025 2026 $9,210,000 2.554 4.162 9.180 0.025 15.921 $137,834 2025 2026 2027 $10,960,000 2.554 4.162 9.180 0.025 15.921 $164,025 2026 2027 2028 $12,060,000 2.554 4.162 9.180 0.025 15.921 $180,487 2027 2028 2029 $13,160,000 2.554 4.162 9.180 0.025 15.921 $196,949 2028 2029 2030 $14,260,000 2.554 4.162 9.180 0.025 15.921 $213,411 2029 2030 2031 $15,360,000 2.554 4.162 9.180 0.025 15.921 $229,874 2030 2031 2032 $16,460,000 2.554 4.162 9.180 0.025 15.921 $246,336 2031 2032 2033 $17,560,000 2.554 4.162 9.180 0.025 15.921 $262,798 2032 2033 2034 $18,660,000 2.554 4.162 9.180 0.025 15.921 $279,261 2033 2034 2035 $19,760,000 2.554 4.162 9.180 0.025 15.921 $295,723 2034 2035 2036 $20,860,000 2.554 4.162 9.180 0.025 15.921 $312,185 2035 2036 2037 $21,960,000 2.554 4.162 9.180 0.025 15.921 $328,648 2036 2037 2038 $23,060,000 2.554 4.162 9.180 0.025 15.921 $345,110 $3,447,059 Note: These numbers are for projection purposes only and do not reflect what the actual number(s) may be. These numbers are based on the following assumptions. Assumptions: 1. Positive valuation increment was calculated on structures only. 2. Owner-Occupied mill levy utilized for calculation purposes. 3. Calculations based on build-out schedule. 4. Assumes equalized factor rate of 94%. Tax Increment District Eight, City of Brookings, South Dakota Page 23 ATTACHMENT 1 Legal Description: S ½ NW ¼ in Section 34-T110N-R50W and abutting rights-of-way of West 16th Avenue, City of Brookings, Brookings County, State of South Dakota. Tax Increment District Eight, City of Brookings, South Dakota Page 24 ATTACHMENT 2 (List of Real Property Improvements) Improvements are to be located and are shown below: The Improvements shall be located in the real property described in Attachment 1 in the West 16th Avenue, Summit Pass, Brighton Road, Steamboat Trail, Silverton Circle, and Crested Butte Circle rights-of-way. Grading, water, sanitary sewer, storm sewer, street and pedestrian improvements adjacent to and necessary for the development of 42 affordable workforce residential lots. Tax Increment District Eight, City of Brookings, South Dakota Page 25 ATTACHMENT 3 Zoning Changes The following map reveals the property is currently zoned Residential (R-1C, R-1D, R-2, R-3). The property within the district is consistent with the comprehensive plan, building codes and municipal ordinances. City of Brookings Staff Report Brookings City & County Government Center, 520 Third Street Brookings, SD 57006 (605) 692-6281 phone (605) 692-6907 fax File #:ID 2018-0401,Version:1 Action to Approve a Developer Agreement for TIF #8 Summary: Action to approve a Developer Agreement between the City of Brookings and P.E.M. Affordable Housing, LLC., for Tax Increment Financing District #8. Background: P.E.M. Affordable Housing, LLC. requested Tax Increment Financing assistance for the development of 42 affordable workforce residential lots in the Timberline Addition. Tax Increment Financing District #8 is a partnership between Developer and the City of Brookings as a portion of the eligible expenses are the responsibility of the Developer and the City intends to utilize a portion of the tax increment to construction West 16th Avenue, associated drainage improvements, and any trail(s) and greenspace deemed necessary. The City Council adopted Guidelines for the Use of Tax Increment Finance on January 13, 2009. Two items in the Developer Agreement waiver from the TIF Guidelines policy. ·Discretionary formula - The TIF Guidelines state applicants agree to waive their right to the discretionary formula. The Developer Agreement if approved, would allow the discretionary formula on platted lots until such time as the lots are sold or upon reaching the 5th year after platting in which the discretionary formula would no longer apply. Developers automatically receive the discretionary formula when platting five (5) or more lots at a time. The discretionary formula is a 20%, 40%, 60%, 80%, 100% formula. Waiving the policy provides the developer with the opportunity to expedite the development process by platting more lots for the market to absorb while maintaining carrying costs associated with property taxes. ·City responsible for advertising for competitive bids - The TIF Guidelines require the City to advertise for competitive bids for construction projects utilizing TIF assistance. The Developer Agreement is proposing to allow the Developer’s consulting engineer, Banner Associates, to handle the competitive bidding process for those improvements specifically identified as the responsibility of the Development, with the City Engineer reviewing the bid tabulations, pay requests, change orders, etc. The City’s portion of the public improvements would be consistent with normal public bidding processes. This waiver from the policy is being proposed due to timing of the project, in which the Developer would like to start earthwork this construction season in anticipation of additional infrastructure work continuing in the spring 2019 with anticipation of ICAP having the ability to start constructing homes mid-summer 2019. Provisions are identified within the agreement for which the consulting engineer would need to follow to provide assurance attempts were made to solicit competitive bids for the project. The tax increment revenue generated from the development would be shared equally between the th City of Brookings Printed on 8/23/2018Page 1 of 2 powered by Legistar™ File #:ID 2018-0401,Version:1 Developer and City as the City is planning to make necessary improvements on West 16th Avenue to serve this growing area of the community. Fiscal Impact: This is a pay-as-you-go TIF project, whereby the Developer is responsible for fronting the cost of the public improvements associated with serving the development and the City responsible for the West 16th Avenue street improvements. Recommendation: Staff recommends approval. Attachments: Developer Agreement TIF Guidelines City of Brookings Printed on 8/23/2018Page 2 of 2 powered by Legistar™ Prepared by: MIKE STRUCK Community Development Director 520 Third Street, Suite 140 Brookings, South Dakota 57006 (605) 692-6629 DEVELOPER’S AGREEMENT THIS AGREEMENT, made on August 28, 2018, by and between the City of Brookings, a municipal corporation of the state of South Dakota and the county of Brookings called the City, and P.E.M. Affordable Housing, LLC., a South Dakota Limited Liability Company, with its principle office located at Brookings, South Dakota 57006, called the Developer, witness: Whereas, the City of Brookings created Tax Increment District Number Eight, the legal and map of the area indicated below; and Whereas, Tax Increment Proceeds will be used to assist in providing for certain project costs; and Whereas, the City wishes to place certain terms on the development in exchange for tax increment funds used for infrastructure abutting and serving affordable housing lots. NOW, THEREFORE, in consideration of the mutual covenants contained in this agreement, the parties, for themselves, their successors and assigns, hereby agree as follows: 1. Agreements Relating to Installation of Roads, Curbing, Pavements, Fire Hydrants, Water and Waste Water. The Developer shall construct, except as hereafter provided in paragraph 2, as provided for in the subdivision, where all roads, curbing, pavement and other improvements, including all catch basins and drainage facilities, monuments, and other improvements of any nature whatsoever as set forth in the TIF #8 Project Plan, approved by the City, and accompanying construction plans reviewed and approved by the City Engineer, and in accordance with all present state and local laws, present improvement ordinances and regulations of the City of Brookings, South Dakota and in all respects complete the subdivision in accordance with all maps, plans and specifications on file with the City and local laws, ordinances and regulations. 2. Tax Increment District Number Eight Project Costs. The Developer shall undertake and construct such public improvements as are set forth in Tax Increment District Number Eight project plan, with TIF reimbursement not to exceed $1,125,000. The City of Brookings will only reimburse Developer the actual costs per itemized construction contracts, and reimbursement of construction costs with TIF proceeds not to exceed an aggregate amount of $1,125,000. The City shall undertake and construct such public improvements within the West 16th Avenue right- of-way and associated drainage facilities as are set forth in Tax Increment District Number Eight project plan in an amount not to exceed $2,375,000 and shall only be reimbursed the actual costs per the itemized construction contracts. 3. Maximum Price of Developed Parcels. The Developer agrees to sell forty-two (42) development ready residential lots, of which thirty-two (32) of the residential lots will be sold to Inter-Lakes Community Action Partnership (ICAP) at a per lot cost not to exceed twenty-nine thousand dollars ($29,000). The remaining ten (10) buildable residential lots shall be made available to ICAP or Habitat for Humanity at a per lot cost not exceeding twenty-nine thousand dollars ($29,000). Should ICAP and/or Habitat for Humanity be unable to acquire such residential lot(s), the Developer may make the remaining unimproved residential lots available on the private market for residential development provided the Developer limits the selling price of a completed home and lot in an amount not to exceed $200,160 through December 31, 2018. The selling price after December 31, 2018 shall not exceed eighty percent (80%) of the South Dakota Housing Development Authority First-Time Homebuyer Purchase Limits. There shall be no special assessments levied against any parcel within TIF District #8 for the provision of infrastructure with the initial sale. 4. Covenants to run with the land. As a condition of providing the tax increment fund proceeds, the Developer covenants and agrees to provide affordable housing consisting of not less than forty-two (42) single-family residential lots, of which thirty-two (32) single-family residential lots with a maximum lot sales price of $29,000 per lot shall be available to Inter-Lakes Community Action Partnership (ICAP) for the Mutual Self-Help Program for construction in the subdivision of affordable housing units. The remaining 10 single-family residential lots will be available to ICAP, Habitat for Humanity, or a private contractor or contractors with a combined maximum sales price of each residential lot and residence not to exceed $200,160, which is eighty percent (80%) of the South Dakota Housing Development Authority First-Time Homebuyer Program purchase limits for Brookings County as of the date of this agreement. The selling price after December 31, 2018 shall not exceed eighty percent (80%) of the South Dakota Housing Development Authority First-Time Homebuyer Purchase Limits. This agreement shall be recorded in the office of the Brookings County Register of Deeds as evidence of the Developer’s Covenants under this Section. 5. Bidding of Public Improvements by Developer. Upon review and approval by the City and Brookings Municipal Utilities of the construction plans and specifications for the public improvements as detailed in the TIF #8 Project Plan, Developer agrees to competitively bid the project improvements through a Banner Associates, Developer’s consulting engineer. The consulting engineer shall be responsible for advertising the project for bid, accepting sealed bids, and providing bid tabulations to the satisfaction of the City Engineer for review and approval prior to awarding such bid to the lowest responsible bidder. Consulting engineer shall provide to the City Engineer copies of advertising notices, plan holders lists, and any direct marketing efforts such as mailings, email, telephone solicitations as proof of obtaining competitive bids for the public improvements. 6. Bidding of Public Improvements by City. The City will be responsible for the design, competitive bidding, construction and payment of public improvements relative to the West 16th Avenue street construction, curb and gutter, storm sewer, associated drainage facilities and any pedestrian pathways or trails deemed necessary. 7. Acceptance of Improvements. The City shall not be responsible for road or other improvements, road maintenance or care until the same shall be accepted by the City; nor shall the City exercise any control over the improvements until accepted. Upon the proper completion of these improvements and their approval by the City Engineer, and if these improvements then comply with all present State laws, City ordinances and planning board rules, regulations and requirements, the City will then accept the improvements. 8. Public Right-of-Ways. The City represents that it has good title to the roads and public ways in which the Developer will install such improvements, and agrees that the roadways and easements as set out in its maps on file with the Planning Commission have been properly dedicated, and that all improvements and roads as required by the City and agreed to by the Developer in the TIF#8 Project Plan, including waste water, water mains, hydrants and other appurtenances shall, upon completion and acceptance by the City, become the property of the City. 9. General Requirements. It is agreed upon the Developer shall complete the work to be performed hereunder within 24 months from the date of this agreement, unless the time is extended by the City, which extension shall not be unreasonably withheld. 10. Run with the Land. This agreement shall run with the land, as shall also the covenants herein contained, and shall be for the benefit of the City. 11. Financing Guarantee. The Developer agrees to pay for all the public improvements, subject to reimbursement with TIF proceeds as set forth in paragraph 5 above (Bidding of Public Improvements by Developer). It is understood that if there is not sufficient Tax Increment Revenue for the Developer’s debt service for the public improvements, that the City will not be responsible for any shortfall. 12. Tax Increment Revenue. The Developer and the City agree to share equally in the Tax Increment Revenue, such revenue to be utilized to pay for public improvements as described in paragraphs 4 and 5 above, until such time as the improvements have been paid in full or the district is decertified per state law. The use of Tax Increment revenue to reimburse developer shall be based upon actual construction costs, with a not to exceed amount of $1,125,000 for the Developer’s improvements. 13. Payment Agent. The City will act as the paying agent of the Tax Increment Revenue to the Developer. 14. Draw Down. The City and Developer agree Tax Increment Revenue shall be drawn upon to the extent revenue is available in the Tax Increment Financing District #8 Fund once the following have been completed: 14.1 Developer shall have demonstrated in writing to the reasonable satisfaction of the City that the improvements described herein have been made consistent with the Tax Increment Financing District #8 Project Plan. 14.2 Developer shall have submitted invoices showing services / improvements have been made. 15. Maintenance until Acceptance. The Developer shall maintain, clean and snowplow the roads within the District until these roads have been accepted by the City. In the event of default of these obligations by the Developer, the City without notice to the Developer, may do the same at the expense of the Developer. 16. Homes to be Constructed. The Developer shall construct homes within the prescribed price range in accordance with market conditions, but shall provide variations in floor plans containing a minimum of 1,100 square feet of finished floor area on the main floor, with each home housing two or more bedrooms and one or more bathrooms, and each shall include a minimum of a double attached garage. 17. Owner Occupied. The Developer agrees to require in the purchase agreement that the initial home buyer shall not rent out the house within one year of signing the purchase agreement, and this shall also be a covenant running with the land. 18. Mechanics Liens. The Developer, P.E.M. Affordable Housing, LLC, agrees to immediately satisfy any and all mechanic’s or material man’s liens that arise as a result of the public improvements specified in paragraph 5 above. This provision shall not prevent P.E.M. Affordable Housing, LLC, from subsequently seeking compensation from a contractor, subcontractor or others who may be responsible for such liens or for such payment. 19. Discretionary Tax Formula. The City agrees the Developer shall be eligible for the discretionary tax formula on platted lots with Brookings County in accordance with Brookings County discretionary tax formula policies and procedures during the duration of Tax Increment Financing District #8. 20. Agreement Among Parties. This document, along with the Project Plan for Tax Increment Financing District Number Eight, shall constitute the entire agreement of the parties. Any differences between said documents will be controlled by this document. All prior discussions and negotiations are merged into the Project Plan and this Developer’s Agreement. In the event of a conflict between the Project Plan and this agreement, this agreement shall be controlling. Any changes or addendums hereto shall be agreed to in writing by both parties. 21. Litigation. Any dispute arising out of or related to this Agreement shall be litigated in the Third Judicial Circuit Court for the State of South Dakota, located in Brookings, Brookings County, South Dakota. 22. Termination of Agreement. Should the Developer not adhere to the price restrictions of the residential lots or the homes, or violates any other part of the Developer’s Agreement, the City reserves the right to terminate payments of the Tax Increment Revenue, regardless if there is any outstanding principal, together with such other legal and equitable remedies. In witness whereof, etc. CITY OF BROOKINGS ATTEST Keith Corbett, Mayor Shari Thornes, City Clerk P.E.M. Affordable Housing, LLC President Exhibit A Guidelines for the Use of Tax Increment Finance -City of Brookings, South Dakota- Adopted by the City Council: January 13, 2009 Guidelines for the Use of Tax Increment Finance -City of Brookings, South Dakota- Purpose of these Guidelines: These guidelines are established to outline the City‟s position governing the intended use of tax increment financing (TIF) as an economic development tool for development. These guidelines operate within the parameters of SDCL 11-9 as amended; and shall be used as a procedural framework for considering applications for its use. The fundamental purpose of tax increment financing in Brookings is to encourage desirable development or redevelopment that would not otherwise occur but for the assistance provided through TIF. It shall further be the intent of TIF use to be for the shortest duration possible to achieve the City‟s desired results for the specific project. The City reserves the right to approve or reject projects on a case-by-case basis, taking into consideration established policies, project criteria, existing ordinances, and demand on city services in relation to the potential benefits from the project. Meeting the criteria does not guarantee the award of TIF to the project. Approval or denial of one project is not intended to set precedent for approval or denial of another project. Each project is unique and must stand on its own merits. Section I: Objectives governing the use of TIF The City will consider using TIF to assist private and public development projects provided Item (8) in this Section and one additional of the following public purpose objectives are satisfied. 1) To retain local jobs and/or increase the number and diversity of jobs that offer stable employment and/or attractive wages and benefits. These jobs should be at the level sufficient to being considered a living wage/head-of-household income, and be considered primary jobs. 2) To encourage the redevelopment of deteriorated, contaminated, designated “brownfield”, or otherwise blighted real property through the investment of TIF funding; to result in an appreciably higher level of quality redevelopment and private reinvestment. 3) To stimulate economic development in Brookings by assisting projects that promote the long term economic vitality of the community; and contributes to the fulfillment of the City‟s development or redevelopment objectives. 4) To stimulate increased private investment in areas that would have otherwise remained undeveloped or under-developed and which will, in the long term, provide a significant source of additional tax revenues to all taxing jurisdictions. 5) To encourage additional unsubsidized private development in the area, either directly or indirectly through “spin-off” development. 6) To stimulate the construction of safe and affordable housing units for low and moderate income residents and expand the general housing stock. (The latest available housing plan/survey, and information from South Dakota Housing Development Authority should be used as the primary guideline for determining affordability levels.) 7) To offset increased costs of redevelopment over and above the costs normally incurred in development. 8) To facilitate the development process and to achieve development on sites which would not otherwise be developed BUT FOR the use of TIF. Use of TIF shall be considered a financing means of last resort as determined by the City Council. 9) To support and assist in the implementation of the City‟s Comprehensive Plan. 10) To broaden and expand the tax base to the benefit of all taxing jurisdictions. 11) To support redevelopment efforts that enhance and preserve unique urban features including but not limited to the downtown central business district, historic districts, entryway features and amenities, and public assembly areas. 12) To the extent permitted by law, tax increment proceeds may be used to finance eligible city-owned projects and improvements within the district as deemed necessary by the City Council. Section II: General guidelines governing the use of TIF 1) The City of Brookings will comply with all requirements of SDCL 11-9 as amended. The City will undertake a comprehensive analysis to ensure the proposed project satisfies the “BUT FOR” criteria. The project must demonstrate to the satisfaction of the City Council, that it is not economically feasible without the use of TIF. 2) The City of Brookings will use tax increment financing only when a clearly identified city development objective is served and only to the degree necessary to accomplish that development objective. 3) Tax increment financing will only be used in cases where the City has the financial capacity to provide the needed public assistance, the Council deems it fiscally prudent to provide such assistance, and the developer can clearly demonstrate the development will be able to meet it‟s financial and public purpose obligation. 4) The financing method of TIF districts shall be a “pay-as-you-go” method whereby the applicant fronts the costs and will be reimbursed by the City over time as increment becomes available. The developer shall be considered the borrower under „pay-as-you-go” and the City shall not be liable for debt. As an alternative, the City Council may consider the issuance of bonded indebtedness through tax increment bonds only when unique circumstances determine “pay-as-you-go” is not feasible. 5) As a condition of using TIF, applicants agree to waive their right to use the discretionary formula. The discretionary formula provides a financial incentive in addition to the use of tax increment. Using the discretionary formula lessens the availability of increment needed to finance the project. 6) Only those public improvements and redevelopment costs directly associated with, or needed to service the proposed development plan or project, should be financed through tax increment proceeds. 7) The amount of increment remitted to the developer shall not exceed the amount in the approved project plan as adopted by the City Council; and shall be only for the lesser of either actual or budgeted expenditures in the approved plan. 8) The duration of the tax increment district shall be determined in the approved project plan as adopted by the City and shall terminate at such time as the sufficient increment has been generated pursuant to the approved project plan. In the event sufficient increment has not been generated by the time of the scheduled decertification of the district, the developer shall be responsible for any shortfall. 9) Tax increment expenditures shall only be made for items directly related to, and ancillary to, a bona fide public purpose or public benefit as determined exclusively by the City Council. 10) The City shall advertise for competitive bids for construction of the project, shall hold the construction contract, and shall make payments to the contractor with reimbursements from the applicant for pay-as-you-go projects, or from the bond fund for bonded indebtedness funds. The City shall not make any payments to the contractor until the applicant has made sufficient deposits to the City to cover the contractor payments for pay-as-you-go projects. 11) All development proposals should seek to maximize the amount of private investment per dollar of public assistance. Public assistance as a percentage of total development costs will be determined for each project as part of the review and compared to other development projects or subprojects of similar scope and magnitude whenever possible. 12) The City may, on a case-by-case basis, establish public purpose requirements specific to an application that must be met for the project. Such requirements shall be described in the project plan, development agreement, or other binding document between the City and the applicant, which may be in addition to the scope of applicable city ordinances or policies. Such items which may be included and if included would require performance by the Applicant may include but are not limited to: prescribed valuation of a home or building, acreage or building sizes, wages, number of jobs created/retained, building materials affecting appearance, landscaping, signage, property valuation increases, sales tax generating capacity, historic preservation, environmental improvements, transportation improvements, blight remediation, parking improvements, etc. 13) Applicant shall demonstrate to the satisfaction of the City that sufficient market demand exists for the proposed project. TIF shall not be used to support speculative projects. 14) Applicant must provide adequate financial guarantees to constitute a minimum of 10 percent equity investment cash infusion by Applicant into the overall project. Private lender financing and TIF shall not be counted toward the 10 percent equity requirement. 15) Applicant must provide adequate financial and legal guarantees to ensure completion of the project, including, but not limited to letters of credit, performance bonds, and personal guarantees. 16) For the purposes of underwriting the proposal, the applicant shall provide any requested market, financial, environmental, or other data pertaining to the proposed TIF project requested by the City or its consultants. 17) The project must be consistent with the City‟s Comprehensive Plan, Zoning Ordinances, Subdivision Regulations, Land Use Plan, and any other duly-adopted master plans affected by the use of Tax Increment Financing. 18) The applicant shall adequately demonstrate, to the City‟s sole satisfaction, an ability to complete the proposed project based on past development experience, general reputation, and credit history, among other factors, including the size and scope of the project. 19) The City may reject the use of TIF if it determines the project would place an extraordinary demand on city services or if the project that would have significant detrimental impacts on the health, safety, or general welfare of the community. 20) The City may consider amendments to either the district boundaries after a district is certified, or to the previously-adopted project plan. Amendments may be necessary to accommodate changes to desired public purpose outcomes. 21) The final interest rate and terms on the TIF Note shall be determined by the City Council and incorporated into the Development Agreement. Section III: Economic Analysis and Risk Assessment Process 1) Proposed uses of tax increment will be subject to rigorous economic analysis and risk assessment. This analysis will be conducted by the TIF Review Staff Team through their review process. The analysis may include review and assessment by consultants. (The TIF Review Staff Team shall consist of: City Manager (or designee), City Finance Officer, City Engineer, Community Development Director, Planning/Zoning Administrator, BEDC Economic Development Director.) 2) The analysis and assessment of all proposed uses of tax increment will address the following questions as part of the standard format for reports to the City Council. i. What is the public purpose of the financial assistance for this project? ii. Why is there a financial need for public investment and/or subsidy? iii. What is the total cost of the project? iv. What is the appropriate level of public participation? v. What are the risks associated with the project? vi. What are the alternative plans for managing the risk? vii. How does the proposed project finance plan compare with previously approved comparable projects? viii. What is the project‟s impact on other publicly financed projects? 3) The results of the Economic Analysis and Risk Assessment will be presented to the City Planning Commission and City Council at a time consistent with the schedule provided in Section V. The report shall identify any elements of the proposed project that are not in conformance with this policy. 4) Applicants shall pay a TIF application fee as determined by City resolution as a means of cost recovery for time and resources involved with approval of a TIF project. The fee shall be due and payable as part of the application process in Section V, Step 3. The process outlined in Section V shall not proceed until this amount has been paid in full. Applicants shall pay the fees associated with the Bond Counsel and Financial Advisor who shall be retained by the City for review of the TIF project. Applicants shall pay direct costs associated with processing the TIF application including but not limited to postage, hearing notices, surveys, platting, engineering, copying, legal fees, appraisals, recording fees, etc. Such costs shall not be the responsibility of the City. 5) The City may require periodic reports on the financial and developmental performance of the TIF district during the term of the district. Section IV: Eligible costs of tax increment revenue The City reserves the right to further restrict eligible costs as enumerated in state law in this section as well as for each TIF project. Private buildings, structures, utilities or other private-use improvements are not eligible for TIF assistance. Development costs that are eligible for reimbursement with tax increment revenues are listed below. Property acquisition Elimination of slum and blighted conditions on property/land clearance Soils corrections Site preparation/clearing and grading of land Removal of hazardous wastes or remediation of site contamination Construction of capital public improvements such as: Streets Curb and gutter Storm drainage utilities/ponds Wastewater utilities Water utilities Sidewalks/trails/pathways Landscaping improvements Signage & traffic controls Lighting Public parking lots Organizational costs Capitalized interest/finance charges Professional service costs Imputed administrative costs Relocation costs Other costs permitted by state law as may be prescribed in the TIF project plan. Section V: Tax Increment Finance application and approval process Each step must be approved before the project can move to the next step. The project shall be terminated for failure to meet the requirements of each step unless each step is satisfactorily completed or the step is modified to the satisfaction of the City in order to advance to the next step. 1) Applicant submits pre-application for TIF project to Community Development Director. (Attachment 1) 2) City Council reviews pre-application to assess viability/feasibility of project. 3) Applicant submits full application, including application fee, to Community Development Director. (Attachment 2) 4) TIF Review Team undertakes review of the application and project. 5) Project Plan is written by Review Team, Bond Counsel, & Financial Advisor. 6) Notices of a Public Hearing before Planning Commission are distributed. 7) Planning Commission holds public hearing; approves the district boundaries and project plan. 8) TIF Review Team develops Development Agreement. 9) City Council approves district boundaries and Project Plan. 10) City Engineer and Community Development Director give final approval of development plans. 11) City Council approves Development Agreement. 12) City advertises for bidders for the construction of the project. 13) City staff holds bid opening, City Council awards contract for construction. 14) City Engineer gives contractor notice to proceed with construction. 15) City forwards appropriate records to Dept. of Revenue and County Officers. 16) Review/evaluation of project performance. (Attachment 3) NOTE: In the event the TIF Review Team rejects the project in Step 4, the applicant may appeal to the City Council. The TIF Review Team shall provide the applicant a list of deficiencies as justification for any rejection of the project. Attachment 1: Pre-application Tax Increment Finance Policy -City of Brookings, South Dakota- Department of Community Development Applicant Name and Address: Date:________ Proposed project location: (Address, legal description) Attach a map Current zoning: _____ Zoning Change to accommodate proposed project: _____ Project Description: Improvements to be financed by TIF: Estimated cost of total project and TIF-eligible expenses: Current status of development: (platted, zoned, engineered, designed, etc.) --------------------------------------- FOR CITY USE ONLY----------------------------------- Staff Review Comments: Recommend to go to City Council for Section V; Step 2: ___YES ___NO If NO, what are the deficiencies? Community Development Director:________________________ Date:______ Attachment 2: TIF Application Tax Increment Finance Policy -City of Brookings, South Dakota- Department of Community Development THIS SECTION WILL BE WRITTEN AFTER THE CITY COUNCIL APPROVES THE OVERALL POLICY Attachment 3: Evaluation/project performance Tax Increment Finance Policy -City of Brookings, South Dakota- Department of Community Development THIS SECTION WILL BE WRITTEN AFTER THE COUNCIL APPROVES THE OVERALL POLICY City of Brookings Staff Report Brookings City & County Government Center, 520 Third Street Brookings, SD 57006 (605) 692-6281 phone (605) 692-6907 fax File #:ID 2018-0400,Version:1 Executive Session, pursuant to SDCL 1-25-2, for purposes of consulting with legal counsel or reviewing communications from legal counsel about proposed or pending litigation or contractual matters. 1-25-2. Executive or closed meetings--Purposes--Authorization--Misdemeanor. Executive or closed meetings may be held for the sole purposes of: 1) Discussing the qualifications, competence, performance, character or fitness of any public officer or employee or prospective public officer or employee. The term “employee” does not include any independent contractor; 2) Discussing the expulsion, suspension, discipline, assignment of or the educational program of a student; 3) Consulting with legal counsel or reviewing communications from legal counsel about proposed or pending litigation or contractual matters; 4) Preparing for contract negotiations or negotiating with employees or employee representatives; 5) Discussing marketing or pricing strategies by a board or commission of a business owned by the state or any of its political subdivisions, when public discussion may be harmful to the competitive position of the business. However, any official action concerning such matters shall be made at an open official meeting. An executive or closed meeting shall be held only upon a majority vote of the members of such body present and voting, and discussion during the closed meeting is restricted to the purpose specified in the closure motion. Nothing in § 1-25-1 or this section may be construed to prevent an executive or closed meeting if the federal or state Constitution or the federal or state statutes require or permit it. A violation of this section is a Class 2 misdemeanor. Source: SL 1965, ch 269; SL 1980, ch 24, § 10; SL 1987, ch 22, § 1. City of Brookings Printed on 8/23/2018Page 1 of 1 powered by Legistar™